BOHO COMMUNITY ASSOCIATION
FINANCIAL STATEMENTS
FOR YEAR ENDED 31 DECEMBER 2022

Independent examinerfs report to the trustees of Boho Community Association
We report on the accounts of the Association for the yeaf ended 31 December 2022, which are set out on
pages 2 to 9.
Respective responsibllltles of Management Commlttee and examiner
The Management Committee are responsible for the preparation of the accounts. The Management
Committee consider that an audit is not required for this year and that an independent examination is needed.
It is our responsibility to-
examine the accounts
to follow the procedures laid down in Charity SORP (FRS1021
to state whether particular matters have come to our attention.
Basis of independent examiner's report
Our examination was carried out in accordance with the guidance issued under The Statement of
Recommended Practice~ Accounting and Reporting by Charities effective I, January 2015. An examination
includes a review tsf the accounting records kept by the organisation and a comparison of the accounts
presented with those records. It also includes consideration of any unusual items or disclosures in the
accounts, and seeking explanations from the Management Committee concerning any such matters. The
procedures undertaken do not provide all the evidence that would be required in an audit and consequently
no opinion is given as to whether the accounts present a 'true and fair Vie￿ and the report is limited to those
matters Set out in the statement below.
Independent examinerfs statement
In connertion with our examination, no matter has come to our attention..
111 whlch gives us reasonable cause to believe that in any rnaterial respect the requirements:
to keep accounting records
to prepare accounts which accord with the accounting records and comply with Charities SORP IFRS
1021
have not been met- or
121 to which, in our opinion, attention should be drawn in order to enable a proper understanding of the
accounts to be reached.
MacNeary Rasdale & Co Ltd
Chartered Accountants and Statutory Auditors
Welllngtort House
30 Darling St
Enniskillen
BT74 7EW
Ih
25 May 2023

Boho Communit Association
Re ort of the trustees for the ear ended 31 December 2022
Statement of trustees, responsibilities & Staternent of disclosure of information to reporting accountants
Statement of trustees, res
onsibilities
The trustees are responsible for preparing the Trustees, Report and the financial statement5 in accordante
with applicable law and regulations.
SORP'S requires the trustees to prepare financial statements for each financial year which give a true and fair
view of the state of affairs of the charitable a550ciation as at balance sheet date and of its incoming resources
and application of resources, including income and expenditure. for the financial year.
In preparing those financial statement5. the trustees are required to:
Select suitable accounting policies and apply them consistently;
Make ludgèments and estimates that are reasonable and prudent,.
State whether applicable accounting standards have been followed, subject to any material
departures disclosed and explained in the financial statements.
Prepare the financial statements on the going concern basis unless it is inappropriate to presume that
the company will continue in business.
They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps
for the prevention and detection of fraud and other regularities.
Statement of disclosure of information to re ortin accountants
So far as each of the trustees in office at the date of approval of these financial statements are aware=
There is no relevant accounting information of which the associations accountants are unaware. and
They have taken all the step5 that they ought to have taken as trustees in order to make themselves
aware of any relevant accounting information and to establish that the association's accountants are
aware of that information.
By Order of the Board of Trustees
Mrs Ma
Duffy
25" May 2023

Boho Communlty Association
Statèment ot FÈnaneial Adivities I Includin8 Intome and Expenditure Ae¢c*untl
For the Year ended 31st December 2022
Unrestrlcted
Restrlcted
Fuwtds
2022
Total
Funds
2022
Funds
2022
Notes
Incomlng Resources
Incoming Resource5 trom generated funds-
Voluntary income
Co Operation Ireland
Nei8hbourly Ltd
FODC Grant income- Rever5ue Expenditu
FODC Grant incc)me- Capital Expenditure
Oran More Wind Farm
3,081.18
400.OLI
3.081.18
400.00
1,636.26
1.40).(AJ
1.636.26
1.400.CX)
8,770.57
8.770.57
Fermana8h Trust
500.00
500.00
Communlty Foundation
Renewable Ener8y P3yment- Ptswer Nl
Intomln8 resources from charitable activitles
Donations and Gifts
5,510.00
5,510.00
1,829.38
1,829.38
707.62
707.62
Communlty Centre Rental Incorne
4,691.00
4.691.(K)
Dance5
Funeral Meals
246.48
246.48
336.00
336.00
Incoming Resources from otherSDurces
NIE Wayleave
11.71
11.71
Derry8onnelty Credlt Union Dividend
Total incoming resources
0.57
0.57
16,593.33
12,5Z7.44
29,120.77
Resources Expended
Costs of Generated Fund5.'
Costs of generatlng voluntsry Income
Cost of charitablE artlvltles
Repalrs and Renewals
Ground Works and Lighting
Hall Insuranté
1.522.95
1.522.95
4.772.04
4,772.04
1,936.46
1.936.46
Water Rates
321.00
321.00
Light and Hèat
Cleanin8
Bank Fees
4,307.47
967.25
4.307.47
967.25
101.13
101.13
Capltal Equipment
Tea and rots
5.399.13
5,399.13
889.44
889.44
Fun D3y/wellbeing
Dance Expenses
Postage, Stationery and Broadband
3,797.70
3,797.70
128.70
12&70
602.90
602.90
Entertainment ￿CenCe
75.(Kl
75.00
General Expenses
Govemante expenses
Accountancy Expense5
226.70
226.70
508.
508.CN)
13,533.14
12,022.73
25,555.87
Net Movement Sn fund for the year.-
Nel garrt on resources for thè year
Reconciliation of funds
3.060.19
504.71
3,564.90
Totsl of fvnds as at 31 December 2021
31,243.57
Totsl of fund$ as at 31 De¢embÈr 2022
34,808.47
All incoming resources èxpended derive frorn continusng acttvities

Boho Communlty Association
galance Sheet
Forthe Year ended 31st De￿rnber 2022
Unrestritted
Total Funds
Unrestri¢ted
Total Funds
Notes
202Z
2021
Flxed assets
Land
6,599.70
6,599.70
CuF￿ntAsSets
Debtors
875.00
Cash at bank and in hand-.
3,425.33
First Trust Current ?ccount 01161-066
Derry8onnelly Crédit Union Share Account
-cash in hand
29.039.64
21.895.58
162.53
161.96
124.60
161.00
30.201.77
25.643.87
Creditors: •mounts fallin8 duè withln one year
11,993.001
ii,(M)o.001
Net Current Assets
28.208.77
24,643.87
Net A55ets
34,808.47
31,243.57
resented b
Total tunds
Reserves
34,808.47
31,243.57
Approved and 3uth¢ri5ed on behalf of ttle trustees on 25th May 2023
Mrs
aryD
Mr5 Ma
aret Corrigan

Boho Communl
Assotiati
Notes to the Accounts
ForThe Year Ended 31 De￿rnber 202Z
l. Accounting Poltcles
l a l Ba5Tr5 of Preparatlon
The financial statements have been prepared in atcordance with the Statement of Recommended Practice-
applicable to charltles preparing their accounts in accordance with the Fin3Trcial Reporrlng Standard applicable
in the UK aftd Republic of Ireland IFRS 1021 leffecttve 1st january 20151- (Charities SORP 20151- ICharr(ies
SORP IFRS 10211.
I b l Funds Structure
Where there is a legal restriction on the purpose to which a fund rn3y be put, the fund is classified as a
restritted incomè fund where the donor has provided for the donation to be spent in furtherancè of
specified charitable purpose.
Unrestricted income funds. are applicable for any purpose of the charSty.
I C I Incoming Resource5
All incomin8 resources are recognised once the charty has entiuement to the resourcès, it is certain thai
the resour￿$ will be rece￿ed and the monetary Wdlue of the incomin8 resources can be measured wlth
stsffjcient reliability.
Grants of a revenue nature 3re credited to inrorne in the peri•)d to which they relate.
I d l Re50urc•5 Expended
All expenditu￿ is accounted for on an accruals basls and has been classified under thè headings that
aggre8ate all costs related to the category. All expenditure Is reco8nised once there 15 a le8al or
constructive obli8ation 3nd cornmittin8 the charity to the expend4ture.

Boho Communi
Assodation
Notes to the Accounts
For The Year Ended 310￿rnber 2022
2. Status
The association has charitable status under H. M. Revenue & Custorns registration number X01531/95. The
association is re8lStered with the Charities commis￿On. re8lStr3tion number NIC103915
3. Analysis of Income
Unrestrtcted
Restricted
2022
Funds
Funds
Total
An31
Is of volunta
income
Renewable Ener8y Payment. Pgwer Nl
1,829
1.829
Neighbourly Ltd
400
FODC Grant Income-Revenue Expenditure
1,636
1,636
FOOC G￿nt Income- Capital Expenditure
1,400
Co operation Ireland
3,081
3,081
Oran More Wrnd Farm
8,771
8,771
Fermanagh Trust
500
Community Foundation
5,510
5,510
10.600
12.527
23,127
Anal
15 of incomin resources from charirable arttvities
Community Centre Rental income
4,691
4,691
Dances & Funeral Meals
582
582
Donations and Sift5
708
708
5,981
NIL
5,981
Anal
is of incomi
resources from other sour￿5
c￿di1 Union Dtvidend
NIE Wayleave
12
12
13
NIL
13

Boho Commun
As5oUa￿On
Notes to the Accounts
F rThe Year Ended 31 Oecember 2022
4. Analysis of resour￿5 expeb)sed
Charitsble
Expenditure
Governon
2022
2021
Totsi
Total
Total
Tgtal
Anal
is ol resources ex
end
for charlt ble activi
les
ex
enses
Repalrs and maintenance
Oance expenses
Hall insur3nce
1.523
1,523
835
129
129
1.936
Light and heat
1.936
1,796
4.307
Postage. stationary & Broadband
Accountancy expenses
Cleaning
Bank Fees
4.307
1,3S4
603
603
563
460
967
967
769
ioi
Waterthar8e5
General expense5
Entertainment licence
IDI
62
321
321
126
227
227
222
75
Ground werk and park lyghtln8
75
75
4,772
4,772
14.961
5D8
15.469
6.262

Boho Communit Association
Notes to the Accounts
For The Year Ended 31 December 2022
4b. Analysis of resources expensed (restricted)
Charitable
Expenditure
2022
2021
Governan
Total
Total
Anal
15 of resources ex
all dirert ex
ended for charitable activities
nses
EqLsipment
5,399
NIL
5.399
3,494
Charitable expenditure comprises those costs incurred by the charity in the delivery of its attivities and Services
for its beneficiaries.
Governance costs include those costs a550ciated with meeting the constitutional and statutory requirements of
the charity, namely accountancy fees.
5. Emoluments of Trustees and Member5 of the Central Commlttee
No trustee or member received any remuneration from the association during the year12020-.ENILI
2022
6. Debtors
Other Debtors
2021
875
3,425
7. Creditors.. Amount5 falling due within one year
2022
2021
Accruals
1,993
1,000

Boho Communit Association
Notes to the Accounts
For The Year Ended 31 December 2022
8. Provisions for liabilities and charges
There were no provisions made in the current or previous year.
9. Total Funds of the Charity
There were no transfers between restricted and unrestricted fund within the year.
Total
Fund
Total
Balance of unrestricted funds at 1st January 2021
24,545
24,545
Surplus allocation to general reserves
3,059
3,059
Balance of unrestricted funds at 315t December 2022
27.604
27,604
Balan￿ of restricted funds at 1st January 2021
6,699
6,699
Surplus allocation to restricted resources
505
505
Balance of restrirted funds at 31st December 2022
7,204
7,204
Total funds both restricted and unre5trlcted at 315t December 2022
34,808
34,808