BOHO COMMUNITY ASSOCIATION
FINANaAL sfATEMENTS
FOR YEAR ENDED 31 DECEMBER 2024

Independent examlnerfs report to the trustees of 8oho Communlty Assodatlon
We report on the accounts of the Associatlon for the year ended 31 Detember 2024. which are set out on
pages 2 to9.
fte$pectfve responslbllltles of Management Committee and examlner
The Management Committee are responstble for tlE preparation of the accounts. The Management
Committee. consrder that an audit is not required for this year and that an independent examinatlon is needed.
Ft is our responsibility to:
examine the accounts
to follow the procedures laid down in Charity SORP IFR51021
to state whether particular matter5 have come to ourattefttion.
Basls of Independent examlnerfs report
Ouf examination was tarried out In accordance with the guidante issued under The Statement of
Recommended Practice- Accounting and Reporting by Charities effertive IM January 2015. An examination
includes a review of the accountlng records kepr by the organlsatlon and a comparison of the accounts
presented with those records. It also includes consideratlon of any unusual items or disclosures in the
accounts, and seeking explanations from the Management Committee concernlng any such matter5. The
procedures undertaken do not provide all the evidence that woulLI be required in an audit and consequentty
no oprnion is Biven as to whether the accounts present a Irue and fair Vie￿ and the report 15 limited to those
matters set out in the statement below.
Independent ÈX*nlnerfs statement
In connection with our examination, no Matter has come to our attention:
111 which gives us reasonable cause to believe that in any material respect the requirements-
to keep arcountinc records
to prepare accounts wh5ch accord with the accountlng records and comply wlth Charities SORP IFRS
1021
have nor been met. or
121 to which, in our oplnlon, attention should be drawn In order to enable a proper unflerstandln8 of the
accounts to be reached.
MacNeary Rasdale & Co Ltd
Chartered Accountarlts and 5ta¢utory AuditOfS
Welllngton House
30 Darllng St
nnlsklllÈn
7EW
15 Aprfl 2025

ho Commun
A￿0£1
ofth¢ trns
for
ar ended 31 Decemb r 2
24
Statement of tru$tees' respon51b11￿es & Statement of dlxlosure of fflfofmatlon to reportln8aefountants
Statement of tru
es, res
nsibilitie
The trustees are responsible for preparing the Trustee5' Report and the financial statements in accordance
wtth applicable law and regulations.
SORP'S fequires the truste•s to prepare financial statements for each financial year which glve a true and fair
view of the stste of affairs of the charitable 3ss0oation as at balaftce sheet date and of Its incomlh8 resources
nd application of resources. including income and expendlture. for the financial year.
In preparing tht>se flnancial statements, the trustees are requlred to:
Selett suitable accounting pollcles and apply them ¢onslstently:
Make judgements and estirnates that are reasonable and prudent;
State whother applicable accounting standards have been followed, subject to any material
departures disclosed and explained tn the financial statement5.
Prepare the flnancial statements on the going concern basys unless It 55 inapproptlate to presume that
the company will continue In business.
They are also responsible for safeguardin8 the assets of company and hence for takin8 reasonable steps
for the prevention and detection of fraud and other re8ularities.
Statement nf disclosure
informatlon to r
rtin
accountants
So far as each of the trustees in offi￿ at the date of approval of these financlal staternents are aware:
There is no relevant accounting Information of which the asscciatlons accountants are unawa￿, and
They have taken all the steps that they Ought to have taken as trustees in order to make themsefves
aware of any relevant accounting information and to establish that the a550ciation's accountants are
aware of that information.
By Order of the Board of Trustees
ffy (Tr
IS April 2025

Boho ConwnunttyAssodatSon
SlalemenfoIF1n•￿d8}ACf1¥tt￿ I hKludtr¥ In￿￿Eand E¥pendllure A¢wuMI
Fof the Ytèf endEd 31st Iltt•mber1024
Totsi
Funds
2024
F￿d$
1024
Fun05
2Q24
Notes
Inc(*Thln8 Re501xces
lh¢t￿th6 lle50￿¢$ IrwThW￿faIedtsnd$:
South Easi Cork
2AOO.IXI
J.708.$0
2mO.(
1.708.50
DAERA
FODC Grani in¢on*- Revenue Expenthlure
South West Ay P•rtnership
l>an More Im￿d È¥rn
945.00
945.ts)
187.50
187.so
9.721.68
9.ni.68
f(enowable EneEey Pa¥n*nt. Power Nl
227QOS
2.270.08
OL
Oonattorts and Gifts
130.thl
130.00
Cornfflunity Centre Aental Irrtome
3.750X
3.7SO.C¢)
Danees
1.995.IXI
1,995.fyJ
Funeral Mealsl Kitthen Hi
1,402.1))
1.402.QO
In¢0Ml￿ Ao%ourcH frtyTh*xth*r Sour¢es
NIE Wayleave
14.25
14.25
Oerrygonndty Credii Union Di%ryde￿l
2.79
Total intornw)8 r•s¢)urces
19.28S.80
4,841th1
24.126.
Re￿r￿ Ewfided
Costsof G*n¢rated Fwd¥'
osts 0fgeneratI￿ ¥￿ntsry In¢offl¢
Cosi olth¥ttable actkths
Reoatrs and Aenewals
1.575.79
3.417.76
4.993.55
Entortainment Li¢•n¢e
75.00
all insurance
1.22118
945.tsj
2.167.18
24&60
Water R•tes
246.60
ght and Heal
OeaMK
2.S99.27
2599.27
490.94
Bank Fees
136.31
136.31
Ernoloyrnentl Volunieer 5nsur#n
Daythllbeln8
Posta8e, Statlonery•nd ergadband
Genera Experfjes
G¢mmanceex•¢nses
221.76
221.76
365.31
75150
1.11&81
810.37
810.37
62.44
62.44
Accountancy Expenses
n9.
719.W
8.524.97
5.1141.26
13,639.23
r4et MovemeTrl In fvnd fwthe ¥eap.-
Nel galftoty ￿0￿￿5 fortht ye¥
10.760.83
1273.261
10.487.57
Reconciliation of funds
Totil of fvnds as at 31 tjetembèr 2023
TOtat•t lunds as ai Ji December1024
45.998.40
56,485.97
rtsowc¢s•xpended derf¥e fr•m contlnukno xtlvSths

CommunltyAssodat
Balanc•ShMI
For the y￿rende￿ 31sl Q•¢•mè•r20Z4
un￿5￿￿tÉd Totsl FuTrds
unre$￿￿•d
TotslFun&
Total Funds
Flxed assets
land
599.70
6.599.70
Debiivs
L179.IX)
Cash at bank4ndlnhanL.
.Flrst Trnst C¢ffrent ac¢¢unt01161I66
50.710.63
38.985.95
. Oerry8onnellyCredk UnEoTrShare Att￿nt
-Cashin
J6&94
164.15
44.70
124AO
SOJ2127
Nel CtwréntAsMts
49.88&27
Npt Ass¢is
5&48SJ7
45998AO
56.18%97
45.99&.40
Approwd and authGrf5ed on behalf pf the trustett On 151h Apr512025
McCaulty{Ch•tyeryohl
ITfeas

SorThe Your En
d31 I>ocL¥n
l. A¢couTrllTrx Polkies
(a l 8a%15 01 Pryara
The I￿n(la1 statemerfs ha¥e been preparod In accordano￿th StateThwi 01llec(¥Thmended Prathk
ppli(*le to thirli itspreparlng their acccw¢sin£ttordance With the FFNncial Reporiirg5t¥ndard appnoble
In theUK and Repu￿ oljroland (FRS 1021 Idf¢d1￿15tJanU￿ry2OlS)-leha1i1IossOkP 2tns1- ICh8flttes
SORPIFAS 10211.
{ b l Fundsstruct
Whtse there b • le8•1 restr￿1￿￿ onthepJrpDse to whlcha fund be PUL tk bJnd Is Classified asa
re51ridedlnrom•fundwh¢ro ¢he donorhas prtyldedftf the don#tl¢Jn to be spent hi furtherntteofa
specified¢h•rTrtabk purposo.
Unre5tf¢t¢d income fund8 areapplithle for anypUrpo￿0flh2 thwfty.
I CJ In¢nmlne Resouttes
AN incomlnG r•sQui￿ are r0c0enis￿ 0￿*the charlty has eniiilemenl lo the ruour£u ii Is Cel￿ ltrol
resourtts wdl be ￿rIed and lhpmonel￿Value dthelKomiffj resourcos can btvneasuredwlth
suffioort rollabilly.
Granisofa re¥enuo ftaiuroarècieolthd to Incom• In th• perhd io whlth they ielah.
I d l RK•urtes Expended
Alloxpefidttweis•cwunied fw ofi an Kwa15 basis and has beEn ¢4551f*d underthE h•￿In85
aggrqgaie all msis retsied io lh¢ c•iegfyy. AN exp•thur*ts recogilsed once there is a le83lDr
¢èrtStrullv4e obTh8ation and ¢ornmlrtlnilfrt tharKylO the expondilure.

lo theAce(Mmts
For The YearEndod 31 Dac•fflber 2024
2. StstUS
The a$s￿vation hès th*itabl* ststus UAder H. M. Re4Énue& Custom5 regisirakn numbEr X01531195. The
asseciaiion ts regT'siered with the Ch•rities Cfymmission. re4istrai¢oft niirnb#r NIC103915
3. WsofthcomE
FvAts
Total
Anal
olvolunta
inttsme
Renewable £Trer￿ Payfflént. Pmr Nl
2,270
2.270
OAERA
FODC Grant Income-R•Enue &ypendilure
945
South and Easi ttyk
Souih Wesi Age Partnersh¥>
Oran Farm
9.n2
9.722
11.992
4J41
16333
t5 d irKmin
restyJr(e51rom charits
Communtly Cenife Ren¢al inctyne
Oan¢es & Svneral meal￿ ￿l¢he￿ Hire
3,397
3397
Qonaiions Gifts
130
7.277
NIL
7277
Anal
f incopn
resthJr¢eslf4m oiher
Credii Urrion DividLMd
Wa*Oea¥e
14
14
17
IL
17

aohtsc4xn￿￿l
tIDn
31
bw 2024
4.Afflalysts olresowwexpenyd
thirbtsble
Total
70ts1
.all dlrect ex
Aopairsand miifilename
ÉM￿0%￿ne011V￿UDtteTJnSvranCQ
Ilall insurn
222
li
1167
1213
Uth¢Jnd heal
2599
99
2.135
Pojtsee, stsilonary& eroadband
AcwpJntarKy o¥enses
830
810
729
719
745
491
491
Bank Fees
136
131
Funeial Meats
978
fun Daylwellb*n8
W31ortharges
GenEr41ewses
1.117
L117
764
247
247
564
Entertalnnwnt Ilcenc•
Refuryshrrent olToile¢s
4140
719
13.639
13,433

Boho Communi
latlon
Notes
the Accounts
ForTh Y•ar É
ed 31 Oeeemb
4b. Analy515 of resources expensed (restrirted)
CharIta￿e expenditure comprises those costs incurred by the charity in the delivery ot Its actmties and services
for its beneficiarles.
Governance costs include those costs a559ciated with meeting the constitutional and statutory requlrements of
the charity, namely accountancy fee5.
S. Emoluments of Trustees and Membws of the Central Commlttee
No trustee or member received any remvneratlon from the a55ociation during the year (2023:£MU
2024
6. Debtors
Other Debtors
NIL
1,179
7. Credito￿. Amounts falling due wlthln one year
2023
Accruals
1,036
1.055
8. Provlslons for Ilablitles and charges
There were no provisions made in the current or previous year.

Boho Comrnunl As￿latIon
esto
Accounts
For The Year Ended 31 Deeernbtr
9. Total Funds of the Charfty
There were no transfers between restricted and unre5trirted fund within year.
Total
Fund
Total
Balance of unrestrirted funds at 1st January 2023
38,848
38,848
sUr￿U$ allocation to general reserves
10,761
10,761
8alan¢e of unrestrfrt•d funds at 3tst Dttembef 2014
49,609
49.609
Balance of restricted funds at 1st January 2023
7.150
7,150
Surplus 315ocation to ￿StrItted resources
{273)
(2731
8alance of rèstrirted fund5 at 31st Oecember 2024
6,877
6,877
Total funds both restrfcted and unrestrkted at 31st December 2024
56,486
56,486