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2025-03-31-accounts

Company registration number NI057064 (Northern Ireland) Charity registration number NIC 104165 (Northern Ireland)

COUNTY ARMAGH GRAND ORANGE LODGE COMMUNITY DEVELOPMENT COMMITTEE LIMITED

(A COMPANY LIMITED BY GUARANTEE)

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

COUNTY ARMAGH GRAND ORANGE LODGE COMMUNITY DEVELOPMENT COMMITTEE LIMITED (A COMPANY LIMITED BY GUARANTEE) LEGAL AND ADMINISTRATIVE INFORMATION

Trustees

Mr R S A Gardiner Mr D J Watson Mr W L Burnett Mr C G B Livingstone (Appointed 17 February 2025)

Secretary Mr L S Singleton Charity number (Northern Ireland) NIC 104165 Company number NI057064 Registered office 27a Main Street Markethill Co Armagh BT60 1PH

Independent examiner GMcG PORTADOWN 17 Mandeville Street Portadown Craigavon Co Armagh BT62 3PB

COUNTY ARMAGH GRAND ORANGE LODGE COMMUNITY DEVELOPMENT COMMITTEE LIMITED (A COMPANY LIMITED BY GUARANTEE) CONTENTS

Page
Trustees' report 1 - 3
Independent examiner's report 4 - 5
Statement of financial activities 6
Balance sheet 7
Notes to the financial statements 8 - 17

COUNTY ARMAGH GRAND ORANGE LODGE COMMUNITY DEVELOPMENT COMMITTEE LIMITED (A COMPANY LIMITED BY GUARANTEE) TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)

FOR THE YEAR ENDED 31 MARCH 2025

The trustees present their annual report and financial statements for the year ended 31 March 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charitable company's Memorandum and Articles of Association, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019).

Objectives and activities

The charity's purposes are:

(1) to promote community development within County Armagh, and its environs of Northern Ireland and the Republic of Ireland (hereinafter called the area of benefit) by promoting, developing and supporting community and voluntary sector organisations within the area of benefit; and,

(2) to promote any other purpose, or purposes, for the benefit of the inhabitants of the area of benefit, which are, or hereafter may be deemed, charitable under the law of Northern Ireland, and in particular: - to provide or assist in the acquisition and the provision of community facilities within the area of benefit, for the benefit of the local communities in the interest of the social welfare, for education, recreation and other leisure-time occupation, with the object of improving conditions of life of the said inhabitants,

The trustees have paid due regard to guidance issued by the Charity Commission for Northern Ireland in deciding what activities the charitable company should undertake.

Achievements and performance

During the year, the charity continued to run County Armagh Community Development (CACD) and Sloan's House (CAGOL).

Devolved government in Northern Ireland was restored on 3 February 2024 after a 24 month hiatus. This led to uncertainty around the future delivery of community development support with an initial 3 month funding package being extended in July until September and then until 31 March 2025. Even with these challenges CACD have delivered an extensive programme of activities, networking and training events using online resources and face to face. Providing mentoring support to groups and individuals to benefit the community and to assist them in maximising the resources available to them and how collectively we could best respond to changing circumstances and support the community in an ever changing environment.

We have continued to develop and strengthen linkages between community groups and the wider community and voluntary sector as well as statutory authorities.

We have delivered a Safe Food project for young families and making use of a slow cooker project for the wider community.

We have met all our targets agreed with our core funder, the Department for Communities.

COUNTY ARMAGH GRAND ORANGE LODGE COMMUNITY DEVELOPMENT COMMITTEE LIMITED (A COMPANY LIMITED BY GUARANTEE) TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

We continue to engage with a range of Church and faith groups as well as marching bands and the Loyal Orders as an effective means of contacting the traditionally hard to reach within the community.

We remain committed to delivering and facilitating the development of good relations both within the PUL community and across the wider community.

During the past year, the "Museum of Orange Heritage" at Sloan's House has been successful in attracting a wide range of groups for visits and meetings; such visits are back to pre-pandemic numbers, but drop-ins are still relatively small. One pleasing feature has been the number of overseas visitors.

A few cross community and cross border groups have been hosted, and it has also been used by some local community groups. In addition, several historical lectures, training sessions, meetings and exhibitions have been held in the large Meeting Room. That facility within the premises is very much viewed as a valuable community resource.

This has been a very successful year, but it is recognised that much more needs to be done to bring the community to a point that we would like to see, and we are fully committed to delivering that outcome.

Financial review

The charity's net outgoing restricted funds for the year are £43,477 (2024 - outgoing £54,002) which will be deducted from funds brought forward.

The charity's net incoming unrestricted funds for the year are £6,359 (2024 - outgoing £2,603) which will be added to funds brought forward.

At the Statement of Financial Position date, the charity held restricted funds of £882,841 and unrestricted funds of £88,164.

It is the policy of the charitable company that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charitable company’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

The trustees have assessed the major risks to which the charitable company is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

Structure, governance and management

The charity is a company limited by guarantee, governed by its Memorandum and Articles of Association dated 1 November 2005. The charity is registered with the Charity Commission for Northern Ireland.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Mr J Copeland (Resigned 17 February 2025)
Mr R S A Gardiner
Mr D J Watson
Mr W L Burnett
Mr C G B Livingstone (Appointed 17 February 2025)

None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

The day to day running of the charitable company has been designated to Mr L S Singleton, secretary.

COUNTY ARMAGH GRAND ORANGE LODGE COMMUNITY DEVELOPMENT COMMITTEE LIMITED (A COMPANY LIMITED BY GUARANTEE) TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 In preparing this report, the trustees have taken advantage of the small companies exemptions provided by section 415a of the Companies Act 2006. Registered Office.. 27a Main Street Markethill Co Armagh BT60 1 PH Charity Registration No. NIC104165 Company Re9iStration No. N1057064 The trustees, report was a proved by the Board of Trustees. Mr L S Singleton Secretary Date".

CHAR TERED ACCOUNTANTS COUNTY ARMAGH GRAND ORANGE LODGE COMMUNITY DEVELOPMENT COMMITTEE LIMITED (A COMPANY LIMITED BY GUARANTEE) INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF COUNTY ARMAGH GRAND ORANGE LODGE COMMUNITY DEVELOPMENT COMMITTEE LIMITED I report on the financial statements of the charitable company for the year ended 31 March 2025, thich are set out on pages 6 to 17. Responsibilities of trustees and examiner As the trustees of the charitable company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act). It is my responsibility to.. examine the financial statements under section 65 of the Charities Act.. follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under section 6519)(b) of the Act- and state whether particular matters have come to my attention. Basis of independent examiners, report I have completed my examination. I confim that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect-. accounting records were not kept in respect of the charitable company as required by section 386 of the Companies Act 2006. the financial statements do not accord wth those records- or the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial statements give a true and fair view, which is a matter considered as part of an independent examination., or the financial statements have not been prepared in accordance with the methods and principles of the statement of Recommended Practi￿ for accounting and reporting by charities applicable to charities preparing their financial ststements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). 17 Mandeville Street Portadown Craigavon BT62 3PB Alfred House 19 Alfred Street Belfast BT2 8EQ Cenlury Huuse 40 Crescent Busine&s Park lisburn Irr28 2GN ITpland Tell +44 (0)28 3833 2801 Tel= +44 (0)28 90311113 Tel: +44 (0)28 9260 7355 www.gmegea.com

COUNTY ARMAGH GRAND ORANGE LODGE COMMUNITY DEVELOPMENT COMMITTEE LIMITED (A COMPANY LIMITED BY GUARANTEE) INDEPENDENT EXAMINER'S REPORT (CONTINUED) TO THE TRUSTEES OF COUNTY ARMAGH GRAND ORANGE LODGE COMMUNITY DEVELOPMENT COMMITTEE LIMITED Independent examinerfs ststement I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached. illian Johnston ACA GMCG PORTADOWN 17 Mandeville Street Portadown Craigavon Co Armagh BT62 3PB

COUNTY ARMAGH GRAND ORANGE LODGE COMMUNITY DEVELOPMENT COMMITTEE LIMITED (A COMPANY LIMITED BY GUARANTEE) STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2025

Unrestricted
Restricted
funds
funds
2025
2025
Notes
£
£
Income from:
Donations and legacies
3
13,352
-
Charitable activities
4
-
180,467
Other trading activities
5
7,380
-
Total income
20,732
180,467
Expenditure on:
Raising funds
6
2,634
-
Charitable activities
7
21,725
213,958
Total expenditure
24,359
213,958
Net expenditure
(3,627)
(33,491)
Transfers between
funds
12
9,986
(9,986)
Net movement in
funds
6,359
(43,477)
Reconciliation of funds:
Fund balances at 1 April 2024
81,805
926,318
Fund balances at 31 March
2025
88,164
882,841		 Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
13,352
9,837
-
180,467
-
145,623
7,380
9,211
-
201,199
19,048
145,623
2,634
4,457
-
235,683
17,194
199,625
238,317
21,651
199,625
(37,118)
(2,603)
(54,002)
-
-
-
(37,118)
(2,603)
(54,002)
1,008,123
84,408
980,320
971,005
81,805
926,318		 Total
2024
£
9,837
145,623
9,211
164,671
4,457
216,819
221,276
(56,605)
-
(56,605)
1,064,728
1,008,123

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

COUNTY ARMAGH GRAND ORANGE LODGE COMMUNITY DEVELOPMENT COMMITTEE LIMITED (A COMPANY LIMITED BY GUARANTEE) BALANCE SHEET AS AT 31 MARCH 2025 2025 2024 Notes Fixed assets Tangible assets 13 921,535 968,963 Current assets Stocks Debtors Cash at bank and in hand 14 15 1,000 640 76.634 1,800 648 65.556 78,274 68.004 Credltors: amounts falllng due within one year 16 (28,804) {28,844) Net current assets 49,470 39,160 Total assets less current liabilities 971,005 1,008,123 Net assets excluding pension liability 971,005 1,008,123 The funds of the charitable company Restricted income funds Unrestricted funds 18 882.841 88,164 926.318 81,805 971.005 1,008,123 The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2025. The trustees acknowledge their responsibilities for ensuring that the charitable company keeps accounting records which comply with section 386 of the Act and for preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of the financial year and of its incomrig resources and application of resources, including its income and expenditure, for the financial year in accordance with the requirements of sections 394 and 395 and which othetwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476. These financial statements have been prepared in accordance vrfith the provisions applicable to companies subject to the small companies regime. The financial ststements were approved by the trustees on Mr R S A Gardiner Trustee Company registration number N1057064 (Northern Ireland

COUNTY ARMAGH GRAND ORANGE LODGE COMMUNITY DEVELOPMENT COMMITTEE LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

Charity information

County Armagh Grand Orange Lodge Community Development Committee Limited is a private company limited by guarantee incorporated in Northern Ireland. The registered office is 27a Main Street, Markethill, Co Armagh, BT60 1PH.

1.1 Basis of preparation

The financial statements have been prepared in accordance with the charity’s governing document, the Companies Act 2006 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland (FRS 102)” (as amended for accounting periods commencing from 1 January 2019). The charitable company is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charitable company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historic cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charitable company has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charitable company.

1.4 Income

Income is recognised when the charitable company is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charitable company has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charitable company has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

COUNTY ARMAGH GRAND ORANGE LODGE COMMUNITY DEVELOPMENT COMMITTEE LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies (Continued)

1.5 Expenditure

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings straight line over 30 years Equipment straight line over 20 years / 10 years

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Impairment of fixed assets

At each reporting end date, the charitable company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8 Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost.

Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.

1.9 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

COUNTY ARMAGH GRAND ORANGE LODGE COMMUNITY DEVELOPMENT COMMITTEE LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies (Continued)

1.10 Financial instruments

The charitable company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charitable company's balance sheet when the charitable company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charitable company’s contractual obligations expire or are discharged or cancelled.

1.11 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charitable company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.12 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

COUNTY ARMAGH GRAND ORANGE LODGE COMMUNITY DEVELOPMENT COMMITTEE LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

2 Critical accounting estimates and judgements

In the application of the charitable company’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Key sources of estimation uncertainty

The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities are as follows.

Fixed Assets

The annual depreciation charge on fixed assets depends primarily on the estimated lives of each type of asset and estimates of residual values. The trustees regularly review these asset lives and change them as necessary to reflect current thinking on remaining lives in light of prospective economic utilisation and physical condition of the assets concerned. Changes in asset lives can have a significant impact on depreciation and amortisation charges for the period. Detail of the useful lives is included in the accounting policies.

3 Income from donations and legacies

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Donations and gifts 13,352 9,837
4 Income from charitable activities
Restricted Restricted
funds funds
2025 2024
£ £
CACD
Grants received 180,467 145,623

COUNTY ARMAGH GRAND ORANGE LODGE COMMUNITY DEVELOPMENT COMMITTEE LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

4 Income from charitable activities (Continued)

Performance related grants analysis

Department for Communities
International Fund for Ireland
Armagh, Banbridge & Craigavon Borough Council
SECAD Partnership
Co-Operation Ireland
Halifax Foundation
Public Health Agency
Awards for All
Department of Foreign Affairs: Reconciliation Fund
Other grants		 CACD
2025
£
70,358
42,979
9,308
7,302
6,300
-
-
19,440
16,486
8,294
180,467		 CACD
2024
£
60,764
55,018
9,433
6,047
7,350
4,056
2,955
-
-
-
145,623

Other grants of £8294 include grants from Internal Fund of Ireland Transforming Local Leadership £4,909, The CLEAR Project £3,025 and Armagh Rural Transport £360.

5 Income from other trading activities

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Museum admission fees and shop sales 2,797 4,628
Rent 4,583 4,583
7,380 9,211

6 Expenditure on raising funds

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Trading costs
Other trading activities 2,634 4,457

COUNTY ARMAGH GRAND ORANGE LODGE COMMUNITY DEVELOPMENT COMMITTEE LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

7 Expenditure on charitable activities

CACD
CAGOL
2025
2025
£
£
Direct costs
Staff costs
101,598
-
Education and
programme costs
45,126
-
Venue hire and catering
353
566
Insurance
1,351
3,468
PR and marketing
1,407
-
Travel expenses and
coach hire
1,773
-
151,608
4,034
Share of support and governance costs (see note 8)
Support
18,069
58,995
Governance
2,034
943
171,711
63,972
Analysis by fund
Unrestricted funds
321
21,404
Restricted funds
171,390
42,568
171,711
63,972		 Total
2025
£
101,598
45,126
919
4,819
1,407
1,773
155,642
77,064
2,977
235,683
21,725
213,958
235,683		 CACD
2024
£
95,637
34,838
677
1,283
562
2,024
135,021
17,654
1,980
154,655
1,340
153,315
154,655		 CAGOL
2024
£
-
-
928
3,107
-
-
4,035
56,854
1,275
62,164
15,854
46,310
62,164		 Total
2024
£
95,637
34,838
1,605
4,390
562
2,024
139,056
74,508
3,255
216,819
17,194
199,625
216,819

8 Support costs allocated to activities

Depreciation
Rent
Light and heat
Stationery and advertising
Telephone and postage
Repairs and maintenance
Finance costs
Sundry expenses
Governance		 CACD
2025
£
981
9,380
1,725
2,088
2,163
411
112
1,209
2,034
20,103		 CAGOL
2025
£
46,448
-
8,368
263
808
2,369
46
693
943
59,938		 Total
2025
£
47,429
9,380
10,093
2,351
2,971
2,780
158
1,902
2,977
80,041		 Total
2024
£
47,591
9,380
9,145
3,013
2,581
1,729
167
901
3,255
77,762

COUNTY ARMAGH GRAND ORANGE LODGE COMMUNITY DEVELOPMENT COMMITTEE LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

8 Support costs allocated to activities (Continued)

Governance costs comprise:
Accountancy		 2025
£
2,977
2,977		 2024
£
3,255
3,255

9 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charitable company during the year.

10 Employees

The average monthly number of employees during the year was:

Employment costs
Wages and salaries
Social security costs
Other pension costs		 2025
Number
5
2025
£
95,043
2,143
4,412
101,598		 2024
Number
5
2024
£
90,029
1,717
3,891
95,637

There were no employees whose annual remuneration was more than £60,000.

11 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

12 Transfers

During the year the trustees approved a transfer of £9,986 from restricted to unrestricted funds. This transfer presents the release of restrictions and does not reflect a change in donor intentions or designated use.

COUNTY ARMAGH GRAND ORANGE LODGE COMMUNITY DEVELOPMENT COMMITTEE LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

13
Tangible fixed assets
Freehold land
and buildings
£
Cost
At 1 April 2024
1,359,948
At 31 March 2025
1,359,948
Depreciation and impairment
At 1 April 2024
396,650
Depreciation charged in the year
45,332
At 31 March 2025
441,982
Carrying amount
At 31 March 2025
917,966
At 31 March 2024
963,297
14
Stocks
Finished goods and goods for resale
15
Debtors
Amounts falling due within one year:
Other debtors
16
Creditors: amounts falling due within one year
Trade creditors
Accruals and deferred income		 Equipment
£
56,228
56,228
50,562
2,097
52,659
3,569
5,666
2025
£
1,000
2025
£
640
2025
£
25,844
2,960
28,804		 Total
£
1,416,176
1,416,176
447,212
47,429
494,641
921,535
968,963
2024
£
1,800
2024
£
648
2024
£
25,844
3,000
28,844

COUNTY ARMAGH GRAND ORANGE LODGE COMMUNITY DEVELOPMENT COMMITTEE LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

17 Retirement benefit schemes
2025 2024
Defined contribution schemes £ £
Charge to profit or loss in respect of defined contribution schemes 4,412 3,891

The charitable company operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charitable company in an independently administered fund.

18 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 April Incoming Resources Transfers At 31 March
2024 resources expended 2025
£ £ £ £ £
CACD 23,825 180,467 (171,390) (9,986) 22,916
CAGOL 902,493 - (42,568) - 859,925
926,318 180,467 (213,958) (9,986) 882,841
Previous year: At 1 April Incoming Resources Transfers At 31 March
2023 resources expended 2024
£ £ £ £ £
CACD 910,184 145,623 (153,314) - 902,493
CAGOL 70,136 - (46,311) - 23,825
980,320 145,623 (199,625) - 926,318

19 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 April Incoming Resources Transfers At 31 March
2024 resources expended 2025
£ £ £ £ £
CACD 33,326 2,963 (322) 9,986 45,953
CAGOL 48,479 17,769 (24,037) - 42,211
81,805 20,732 (24,359) 9,986 88,164

COUNTY ARMAGH GRAND ORANGE LODGE COMMUNITY DEVELOPMENT COMMITTEE LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

19 Unrestricted funds (Continued)

Previous year:
CACD
CAGOL		 At 1 April
2023
Incoming
resources
Resources
expended
£
£
£
33,628
1,038
(1,340)
50,780
18,010
(20,311)
84,408
19,048
(21,651)		 Transfers
At 31 March
2024
£
£
-
33,326
-
48,479
-
81,805		 Transfers
At 31 March
2024
£
£
-
33,326
-
48,479
-
81,805
81,805

20 Analysis of net assets between funds

Unrestricted
Restricted
funds
funds
2025
2025
£
£
At 31 March 2025:
Tangible assets
58,041
863,494
Current assets/(liabilities)
30,123
19,347
88,164
882,841
Unrestricted
Restricted
funds
funds
2024
2024
£
£
At 31 March 2024:
Tangible assets
61,920
907,043
Current assets/(liabilities)
19,885
19,275
81,805
926,318		 Total
2025
£
921,535
49,470
971,005
Total
2024
£
968,963
39,160
1,008,123

21 Related party transactions

There were no disclosable related party transactions during the year (2024 - none).