ASHTON COMMUNITY TRUST
GROUP STATEMENT OF FINANCIALACTIVITIE8
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
Current flnanclal yoar
Unregtrlctsd Restrfctad
fund8
funds
2024
2024
Total
Total
2024
2023
Nots8
ndowme
Donations and legacies
Income from charitable actlvltl8S
Oth8r trading actlvlties
Inv8stment8
Other Incorne
8,955
11.019
19,974
2.081,447 2,680.809 4,782,256
8,187
8.187
81,333
61.333
9,281
54.347
20,384
5,506,628
2,000
36,792
142,519
45,088
Totsl Incom•
2,189,203 2,736,894 4,906,097
5,708,321
Exp8ndltur8 from chariiable actlvltles
2,243,025 2,831,552 5,074,577
5,714,313
Other
13
134,433
134,433
139,084
Tolal oxpndlturo
2,377,458 2.831.552 5,209,010
5,853,397
Net outgolng ro•ourco8 boforo transforn
(208,255)
(94,658) {302,913)
{145,078)
Gr058 transfers belween funds
(46,544)
46.544
Notgxpendlluro for the yoarl
Not movemènt In lund•
(254,799)
(48,114) (302,913)
{145.078)
Fund balances at 1 Aprll 2023
2,242,925
254,219 2,497.144
2.642.220
Fund balanco8 at 31 March 2024
1,988,128
206,105 2,194,231
2,497.144
The ststement of financial activities inciudes all galns and losses recognised in the year.
The statement of financial activitie5 Includes 811 gains and losses recognlsed in the year. All Income and expenditure
derive from continuing activities.
The slatement of financial activities also complies with the requlrements for an income and expenditure account
under the CompanSes Act 2006.
-24-

ASHTON COMMUNITYTRUST
GROUP STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED)
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THEYEAR ENDED 31 MARCH 2024
Prlor flnanclal y•ar
Unrostrleted Rastrlctod
funds
fund¥
2023
2023
Totsl
2023
Noto9
Orno and o
Donation5 and legacies
Income from charitable aGtiviti8s
Othar Iradlng activities
Investments
other Income
IL.
17,584
2,800
20,384
2,180,108 3.326,518 5,506,626
2.000
36,792
46,931
38,792
142,519
95,588
Tofal Incomo
2,283,415 3,424.906 5,708,321
Ex
an
Exponditure from charftable activitle8
2,272,380 3,441,953 5,714,313
(Xher
13
51,201
87,883
139,084
Total expondlturg
2,323,581 3,529,838 5.853.397
Not outgolng rg8ourco3 befor• tran8fern
(40,146) (104,930) (145.078)
Gmss transfers between funds
50.320
(50,320)
Not •xpondlturg for tho yearl
Net movem•nt In fund8
10.174
(155,250) (145,078)
Fund balances at 1 AprS12022
2.232,751
409,469 2.642,220
Fund balan¢93 at 31 March 2023
2.242,925
254,219 2.497,144
-25-

ASHTON COMMUNITY TRUST
GROUP BALANCE SHEEr
AS AT 31 MARCH 2024
2024
2023
Note•
FJx•d u8Ot•
Tangible a8set8
499,500
534,052
Cumnt amets
D8blor8
C88h at bank and In hand
17
1,053.627
1.186,643
1,672.379
760,793
2,220,270
2,433,172
Crgdltor8: amounts falllng du• wlthln
on• y•ar
18
(398,082)
(470.080)
Not currnnt assets
1,822,188
1,963,092
Total u•o1•1o¥• curront Ilablllll
2,321,688
2,497,144
PMvl8lon• fr•r Ilablllllg•
(127,457)
N•t a•g•19
2.194,231
2.497,144
Incomo funds
Restrf¢ted fund8
ed
088lgnal8d funds
Genéral unrestrf￿ed funds
206.105
254.219
1,270,194
717,932
1,531,176
711,749
1,988,128
2,242,925
2.194,231
2,497.144
The finanolal statementB wera 8pprov&d by the Trustses on 23 Decembar 2024
Mrm Mullan
Trustee
Mr J O'Hagan
Tru8ts8
Company reglstratlon numbèr N1034595
-26-

ASHTON COMMUNITY TRUST
CHARITY BALANCE SHEET
AS AT 31 MARCH 2024
Flxed a•8ets
Tanglble as8et8
483,087
513,947
Curr•nt ••i•l•
Debtor8
Cash at bank and In harxl
17
1,038,682
1,081,154
1,870.813
888,050
2,119,736
2,338,663
Crodltorn: amounts falllng duo wlthln
on• y•aT
(382,709)
<442,187)
Nèt ￿rrent a88ets
1,737,027
1,896,498
Total •M•ts1888 curr•nt Ilablllti
2,220.114
2,410.443
Provhlong lor Ilabllllle•
(127.457)
Not
2,092,657
2,410.443
In¢om• lund•
Restdcted fund8
23
144,225
198,934
D8slgnat8d lund8
Goneral unrestilctad lund8
24
1,270.194
678.238
1,531,178
680,333
1,948.432
2,211,509
2,092.657
2,410,443
The finandal statament8 were approvèd by the Trustees on 23 D8c8mber 2024
Mr M Mullan
Mr J O'Hggan
Trustse
Trustee
Company Roglgtration No. N1034596
-27-

ASHTON COMMUNITY TRUST
CONSOLIDATED STATEMENT OF CASH FLOWS
FOR THEYEAR ENDED 31 MARCH 2024
2024
2023
Note•
Cash flow8 from operallng activltle8
Cash gan8rated from operations
370,021
161,658
Inwstlng a￿1vItIeS
Purchase of tanglble fixed a338ts
Investment Incom8 received
(25.504)
61.333
{25.048)
38,792
Net Ga•h goneratod from Invo•llng
acttvltl•8
35.829
11,744
Not calh u••d In flnan¢lng actlvltl•8
N•t Incroa•e In cash and cash •qulvalonts
405,850
173.402
Cash and c88h equlvalants at beglnnlng of year
780,793
587,391
Calh and ca8h oqulval•nt8 at ond of yoar
1,188,843
760,793
-28-

ASHTON COMMUNITY TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Accounllng pollclos
Charfty Inforrnatlon
Ashton Communlty Trust is a privat8 company limited by guarante8 incorporated In Northern Ireland. The
registered office Is Ashton Centre. 5 Churchlll Street, Belfast, BT15 2BP.
1.1 Accountlng conv•ntlon
The financlal statements hav8 b88n prepared In accordance wlth th8 Companies Act 2006 and "Accountlng
and Reportlng by Charities: Statement of Re¢omm8nded Practice applicable to charities preparlng thelr
accounts in accordance wlth the Financlal Reporting Standard appllcable in th8 UK and Republic of Ireland
{FRS 102) (effective 1 January 2019)" The charity is a Public Benefit Enlty as defined by FRS 102.
The Ilnanclal statements are preparod In Sterfing. whlch Is the functlonal currency of the charlty. Monetary
amounts In these financial statements are rounded to th8 nearest £.
The financlal statements have b88n prepared under the histodcal cost convention, modified to include the
revaluation of certain financlal instruments at falr value. The principal accounting pollcles adoptsd are set out
below.
The financlal 8lat8ment8 consolidate the accounls of Ashton Communlty Trust and all of Its subsidlary
undertaklngs Csubsldlarles,).
The charity has taken advantage of the exemptlon contained wlthln section 408 of th8 Companies Act 2006
not to present its own Income and Expendlture Account.
The Incom8 and expenditure account for th8 y8ar dealt wlth In the accounts of the charity was net expendltura
of£317,788 (2023- £125.012}.
1.2 Golng concorn
These financial statements have been prepared on th8 going concern basis. Th8 trustees confim that, in Ihelr
opinion, Ihe organisation is a golng conc8rn. The trustees are satisfied that, should it be necessary, thg
organisation can be duly rfght-sized to enable it to continue In operational existence for th8 foreseeable
future.
The group has fund balanc85 at the balance sheet date of £2,194.231 and adequate resources to contlnue to
meet its obligations for at least the next 12 months. Taking all factors into consideration. at the time of
approving the financial statements, the trustees have a reasonable expectation thal the group has adequate
resources to continue in operational exlstence for the foreseeable fulur8. Thus the trustees continue to adopt
the going concern basls of accounting in preparing the financial statements.
1.3 Charitabl8 funds
Unrestrfct8d funds are available for use at the discretion of the trusteas In furtherance of thelr charitabl8
objectivos.
Designated funds ¢omprl$e funds which have been set aside at the discretion of the trust88s for specific
purposes. The purposes and uses of the designated funds ar8 S8t out in the note5 to th8 financial Statements.
Restrlcted funds ar8 subject to spe¢ifi¢ conditions by donors or grantors as to how they may be used. Th8
purposes and uses of the restricted funds are set out in the notes to the ffinancial ststements.
-29-

ASHTON COMMUNITY TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THEYEAR ENDED 31 MARCH 2024
Accountlng pollcles (Continued)
1A kn¢omlng rosourcos
Income is recognised when the charty Is legally entitled to it after any perfomance condttlons hav8 been met.
the amounts can be measured reliably, and It Is probable that income will b8 recelved.
Cash donations are recognlsed on receipt. (Xher donations are recognlsed once the charlty has been notlfted
of the donatlon. unless performance conditlons require defgrral of the amount. Income tsx recoverable in
relation lo donations received under Gift Aid or deeds of covenant Is rocognlsed at th8 time of the donation.
Legacles are recognised on recelpt or oth8rwl88 if the charlty has ba8n notified of an Imp8ndlng dlstributlon,
the amount is known, and recelpt is expected. If the amount is not known, tha legacy Is treated as
contingent a88et.
1.6 Ro•ourca• expendod
Expendlture is recognised onc8 th8re is a legal or constructlve obligatlon to transfer economic benefrt to a
third party, it is probable that a transfer of economlc ben8fits wlll be raqulred in settlement. and the amounl of
the obligatlon can be m8asured rellably,
Expendlture is classified by 8Ctlvlty. Th8 Costs of each actlvlty ara made up of th8 total of dlrect costs and
sharad costs, including support costs Involved In underlaking each actlvlty. Dir8Ct cost8 attributab18 to a singlg
activity ara allocated diractly to that activity. Shared costs whlch contrfbut8 to more than one actlvlty and
support costs whlch are not attributable to a slng18 activity are apportioned belween those activ5ties on a basls
rJJnsislent wlth the use of resources. Central staff costs are allocated on the basis of time spent, and
d&preaatlon charges are allocated on th8 Portion of the asset's use.
Exp8ndltura is re¢ognis8d onc8 there Is a legal or constructlve obllgatlon lo transfer economic beneflt lo a
third party. it is probab18 that a transfer of economic benefits wlll be required In settlement and the amount of
the obligatlon can b8 measured reliably. Expenditura is classlfied by activity. The Costs of @ach actlvity ar8
madg up of the total of direct costs and shared costs, Including support costs Involved In undertaking 8ach
activlty. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which
contribute to more than on8 activity and support ¢osls whlch are nol attributable to a slngla activity are
apportioned between thos8 activities on a basis conslstent with the use of resources. Cenlral staff costs ar8
allocated on the basls of time spent. and depreclation charges allocated on Ihe portion of th8 asset's use.
Support costs ar8 those costs incurred dir8Ctly in support of expenditure on the objects of the charity.
Govemance costs are those Incurred in connection wlth administration of the charity and compliance with
constllutional and statutory requirements.
Costs of generating funds are costs Incurred In attracting voluntary Income, and those Incurred in tradlng
activities that raise funds.
Charitable actlvtties and Govemanc8 cosls are costs Incurred on the tharlvs operations, Including support
costs and costs relating to the govarnance of the charlty apportioned to charitab18 actbvities.
1.8 Tanglble flxed assots
Tangible fixed assets are initially measured at cost and subsequenlly measured at cost or valuation, net of
d8precialion and any impaimient105se5.
Depreciation is recognised so as to wrile off the cost or valuation of assets less their residual values over their
useful lives on Ihe following bases..
Freehold land and buildings
Flxturas and fittings
Computers
2)h slraight line
150A-25'/0 reducing balanc8 and 250h straight line
25% reducing balarKe
-30-

ASHTON COMMUNITY TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Ac¢ountlng pollclgs (Conllnuod)
Th8 gain or loss arising on the dlsposal of an asset is detennined as the diff8r8nce belween the sale
proc8ed8 and the carrying value of the ass8t, and is recognised In the statement of financial a¢tlvlti8s.
1.7 Impalrnwnt of flxod asget3
At 8ach reporting end date. the charity r8views the carrylng amounts of Its tsnglble assets to d8termin8
whether there is any Indicatk)n that those assets have suffered an impaimient loss. If any such Sndication
exlsts, th8 recov8rable amount of the asset is estimated in ord8r to deleTmin8 the extant of the Impaimient
loss (if any).
1.8 Cash and cash oqulvalonts
Cash and cash equlvalents Include cash In hand, deposSts held at call wlth banks, other short-temi Ilquld
investments with oilginal maturltles of three months or less. and bank overdrafts. Bank overdrafts ar8 Shown
wlthln borrowlngs In current liabilities.
1.9 Flnan¢lal Instruments
The charity has elect8d to apply the provlslons of Section 11 '8asic Flnanclal Instruments, and Sectlon 12
'Oth8r FlnancSal Instruments Issues, of FRS 102 to all of its financial Instruments.
Flnanclal Instruments are r8engnlsed In the chatlvs balance sheet when the charlty becomes party to Iha
conlradual provlslons of the instrument.
Flnancial ass8ts and Ilabllities ara offset, wtth th8 net amounts presented In the financlal statements, when
there Is a legally enforceable right to set off the recognlsed amounts and th8re Is an intention to sett18 on a
nèt bas18 or to reallse the asset and s8ttta the liability slmultaneousty.
Baslc flnanclal a88ets
Baslc financial assets, whlch Include debtors and cash and bank balanc85, are Inltlally measured at
transactlon price Includlng transaction costs and are subsequently carried at amortised cost uslng the
effective Interest method unless the arrangement constllutes a financing transaction. where the transaction is
measured at th8 present value of the future receipts dls¢ounted at a market rate of Interest. Financial assets
dasslfied a8 receSvable wlthin one year are not amortlsed.
8aslc flnanclal Ilabllltles
Basic financial liabilities, including creditors and bank loans are initialty recognlsed at transaction price unless
th8 arrangement constitutes a financing transaction, where the debt Instrument is measured at the pr8S8nt
value of the future payments dlscounted at a market rate of Interest. Financbal liabllities classified as payab16
within one year are nol amortised.
Debt Instrum8nts are subsequently carrled at amortised cost, uslng the effectlve Interest rate method.
Trad8 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 liabllities if payment is due within on8
y8ar or less. If not, they are pres8nted as non-current liabilities. Trad8 creditors are recognised initially at
transactlon prlce and subsequently measured at amortlsed cost using th8 effective interest method.
Derecognition ofllnanclal Ilabllltles
Financial liabilities are derecognised when the charity's Contractual obligations explre or are discharged or
can￿lled.
31

ASHTON COMMUNITY TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accountlng pollcl081conllnugd)
1.10 Provl8lon•
Provislons ar8 r8cognised when the charfty has a lagal or con5tructlve present obligation as a result of a past
event, it is probable that the charity will be requlred to settle that obligation and a reliable estimate can be
made of the amount of the obligation.
The amount recognised as a provislon is the best estimate of the consideralion requlred to Settle the present
obligation at the reporting end date. taking into account the risks and uncertalnties surroundlng the obligation.
Where the effect of the time value of money Is mat8rial, the amount expected to be required to settle the
obllgation is recognised at present value. When a provlsion Is measured at present value. th8 unwindlng of
the discount is recognlsed as a finance cost in net incomel{expenditure) in the period In which it arises.
1.11 Ernployeo b•noflts
The cost of any unused hollday entitlement Is recognlsed In the period In whlch the employee's 8eNice8 ara
recalved.
Tonnlnation benefits are recognised Immediately as an expense when the charty Is demonstrably commltted
to torminate the employment of an employee or to provide termination beneffts.
1.12 Rotlr•m•nt benoflts
Payments to defined contributlon retirement benefit 8cheme$ are charged as an expense as they fall due.
Crfllcal acGountlng ••llmato• and Judgamonts
In the appllcation of the charity's accounting policies, the trust88s are required to mak8 Judgements, estlmatès
and assumptions about th8 carrying amount of as$8ts and liabilities that are not readlly apparent from other
sources. The estimates and associated assumptions ar8 based on historlcal exp8rlenc8 and other factors that
are consldered to be relavant. Actual results may dlffer from these estlmates.
The estlmates and underfylng assumptions are revlewed on an ongoing basis. Revlsions to accountlng
estimal8s are recognised In the p8riod in which the estimate is re￿Sed where the revlsion affects only that
period, or in the period of the revision and future periods where the revision affects both current and future
P8riods.
Key 8our¢o8 of e$tlmatlon uncertalnty
Flxed As80ts
The annual depreclatlon charge on fixed assets depends primarily on the estimated lives of each type of asset
and estimates of residual values. The directors regularly review thes8 asset lives and change them as
necessary to reflect current thinking on remainlng lives in light of prospective economic utillsation and physical
condition of the assets concerned. Changes in asset lives can have a signrficant impact on deprecialion and
amortisalion charges for the perlod. Detall of the useful lives is included in the accountlng policies.
D8btorn
Short 18rm debtors are measured at transaction price, 18ss any impairment. Impaimient of such debtors
involv8s some e51imation uncertainty.
Restrlcted and Unrestricted Fund8
Judgements are made In relalion to allocation of income and 8xp8nd￿ure to restrictad and unrestricted fijnds.
The allocation of funds is based on th8 interpretation of grants and donations received.
-32-

ASHTON COMMUNITY TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Incorno from donatlons and1ogacle8
Unro1tricted Ro8lrfctsd
funds
fund•
2024
2024
Total Unrebtrlctod Rostrlcted
fund8
funds
2023
2023
Total
2024
2023
Donatlons and gffts
8,955
11,019
19,974
17.584
2,800
20.384
Incomo from other tradlng actlvlllo•
Unroatrlctsd Unrn8lrf¢tsd
funds
fund8
2024
2023
Tradlng activity income: other
8,187
2,000
Incom• from Inveslmonts
Unr•strlcted Unro8trlctod
funds
funds
2024
2023
Interest receivable and Snvastment Income
Rental Income
52,922
8,411
28,381
8.411
61,333
36,792
othor In¢omo
Unro8tricted Re8tr1cted
funds
fund$
Total Unrestrl¢tod Restrlctod
fund8
funds
Total
2024
2024
2024
2023
2023
2023
other Income
9.281
45,066
54,347
46,931
95,588
142,519
-33-

A8HTON COMMUNITY TRUST
NOTES TO THE FINANCIAL STATEMENTS {CONTINUEO
FOR THE YEAR ENDED 31 MARCH 2024
In¢¢ffl•lr•m ¢h•rltsb1•4GthIM
VWn• a TAlTrlwth ChlldgaTr
Yty¥th e•fflfflun￿ OthirPrnJ•
Mw¥iH••Nh eMpl￿M•nI
F•rnlly Dw•lopm•nt P•wlopm•nt
••Thlo
support Prvgrnmm*i Pwrwnrn
2024
20x4
2014
1024
1,435.144
e89,*164 1.367.278
88113
128.838
309,398 4,782.256
B,J06.626
An•ly•li byfund
Ithro￿￿•d fun
R•¥trl¢l•d funds
080,276
854,888
78,000 1.f89.240
693,464
188,038
94,109
7e8.029
1,887
128,965
169,055 2,001,447
149,441 2,860,809
Z180,108
3,326,618
1,43S,144
e69,484 1.357.278
862.138
128,830
309,396 4.762,258
5,500,828
P•rfom•n¢• r•l•t•d grant¥
¢ikns & Survfvor• S•rvlc•
P•N8•t Health & Sodol Car•TNst
D•pirtrnBnt r¢r Comn¥Jntth•
Depirtmgnt lorlho Economy
B•Ni&t Ctty Councll
Chldcar• Fo•¥
EducwtlonA￿hONY
BIJ Lottory Fund
TEO
hw
680.325
636.161
e60,32S
712,$84
198,903
764,023
949,048
188,657
1.270,437
270,581
83e,039
308,841
85,948
178,413
113,188
31,353
18,ge7
35,395
84,758
23.824
108,382
l.Cé7,119
287,742
183,808
198,044
30B.396 1,347,011
1,Q67,119
287,742
123,098
69,710
196.044
42,824
e38,111
346,773
10,107
835,65S
1,435,144
e69,484 1.357.278
862,138
128,836
309.396 4,782,256
6.808,828

ASHTON COMMUNITY TRUST
NOTES TO THE FINANCIAL sfATEMEIIT8 (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
k%•m•from chirll•bJ• •¢tlvlll••
Porth• yMr•nd•d Jl M4rch 2023
VJotlrn•&
Trnlnlno l &
CowmJnfyOlh•rProJ•olB
N•nt41 HMIth Ernployrn•nl
F4mlly 04v•bprn•ntr D•v•lopTh•nt
pport ProiNrnrn•b Pr•gnmm•
Chwllabl•
1,834,S75 1,372,820 1,421,208
718,6S3
142,985
218,317 5,ioe,826
AN￿1* by lund
unrnltr￿dI￿}dl
R•strktsd fund•
787,203
71,e01 1,148,752
847,372 1,301,219
274,844
9,238
709,415
139,774 2,180,108
78,543 3,328,518
117.425
1.634.676 1,372,820 1,421,296
718,853
142.ee5
218,?17 5.506.828
P•rforrn•nu r•lit•d grnnts
s & SuNlvor• SeNk•
BeNBiI H•aXh & Sodol C•r•TN•t
D•yrtrn•ntfor CommunKI•B
D•pwtsMèrtfor the Eccfiomy
BèW8st Chy CounG
Chlldcaro Fe
Ed￿￿tIon Auththy
B* Lott￿ Fund
or
784.023
787.203
784,023
848,848
188,$67
1270,437
270,681
838,038
308,841
85,948
835,55S
181,e45
,782 105,724
1,270,437
61.063
14,228
27.977
eo,492
836,038
84,082
23.600
10,844
308,841
85.948
26,540
e3,349
10.638
227,399
313,104
195,025
1,834,576 1,372,420 1,421.296
718.853
142,90S
216.317 5,508,82Q

ASHTON COMMUNITh TRUST
NOTESTO THE FINANCIAL STATEMENfd ICONTIt4UEDI
FOR THE YEAR ENDED 31 MARCH 2024
Ev•nd￿lI Ir¢m ch4rtl•bl• •ctlvM••
Vlctlm• • Yrnlnlng & Chlldcar• &
Youth Communlty
M•nt41 H•alth Employm•nt
F•mlly D•v•lopm•nt D•v•lopm•nt
8•rvlc
S•ThlG
Support Pmornmmm ProllMmm••
2024
2024
2024
X+24
Oth•r
Prol•GI•
Tol•l
Z024
2024
2023
Stlffcrti
Dew8cWknn and I￿￿￿Mont
Renl & rnto
H•￿, Ibghl & po%
CouThwllng & Ih•rapou￿C super￿¥b)I
d•lfv•ry Go8t
D•yMr•delbVfrry￿Itl
Olh•r¢¢#•
619,214
17,143
45,891
586,1
6,518
18,514
1228,814
17,070
55,848
39.746
414,215
8.855
7.737
20,728
142.111
118,076
2,SCpJ
3.144,422
53,080
135,885
119,588
89,IX+
459,179
4470,037
87,421
196,877
7è,186
7￿,580
140,447
33.380
970,405
19,n8
8,391
89,120
59.819
27,859
128
289,358
82.037
646.391
78.382
101,th)3
133,on
18,590
188.185
1,073,303
1,393,229
731,799
1,441,313
•14,743
183,768
409.725
5,074,577
6.714.313
1,3fr3,229
n1,799
1.441.313
914,743
183.768
409,72S
S,Q74,577
5,714,313
Anity•li byfund
Unrntrld•dfundi
R•rttod lund8
488,854
906,37S
144,330
687,469
1,248,611
192,702
150,475
784,%8
18,590
187.17
196,16S
213,$6D
2.243,025
2.831,552
2,272,380
3,441.953
1,393,229
731,791
1,441,313
914,743
183,76B
409,726
5.074,577
6,714,313

A8HTOM COMMUNITY TRUST
NOTESTO THE FINANCIAL 3TATEMENTS ICONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
xpmdibJr•frnm ¢harflabl• a¢tt¥lll••
Porth•yMr•nd•dJ1 MA￿h ZU2¥
Vktlm• &
Trnlnlng & ¢hlld¢ar• &
Youth CommunltyOlh•rProl•¢ty
M•ntal N•aHh Empltsym•nt
Fimlty O•v•lopm•nt D•v•lopm•nt
8•Jwl¢
8•r4lc•i
8upport Pr¢4rtmmM Prollramm
Total
2023
4S1,987
22,087
53,458
12,439
7S8,$80
lo,￿0
1,204,320
1,081,161
11.è28
50h01
18,101
372,732
125,681
233,898
10,377
23,522
10,13•
3.470,037
87,421
1￿,877
79,168
758,58CI
140,447
33,38D
970,405
DOw•d￿lOn Ind IM￿￿m?nt
R•rl& rth•
H•¢ Ilght S pmr
cry￿•11￿0 & th•Mp•ulc •UPw¥￿10n1
Trakning d•ltrrforye4)
D•)tar•ddlv•ry¢o•l•
Oth•r colts
88,032
17.198
1,528
21.114
1.938
175
63.820
9n
33.380
158,151
31,780
246,$31
61.146
341.648
30,070
133,861
1.$52,302
1,403,187
1.382.603
780,579
160,481
455,161
5,714,313
1.552.202
1,403,187
1.362.e03
780,579
160,481
455,161
5,714,313
by lund
670.S78
801,72e
86,841
1,318,348
1,094,8b9
277,714
43,034
737,545
366.637
98.324
2,272,3eo
3,441,9
R•itrlct•d fvnd$
130,098
1.552.302
1,403,187
1,362,e03
780,$7
180,481
455,181
S,714,313
-37-

ASHTON COMMUNITY TRUST
NOTES TO THE FINANCIAL STATEmE￿r8 (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Net movoment In funds
2024
2023
The net movement In funds Is stated after charglngl(crediting):
F8as payabl8 for the audit of the charivs financlal stat8ments
Depreciation of owned tangible r￿ed assets
Loss on disposal of tangible fixed assets
4,050
53.080
6,976
4,050
87,421
37.854
10 Audltorf8 rnmuneratlon
Fa0• payabl• to tho ¢harfty8 audltor and as•oclate8:
2024
2023
Audli of the charlty'8 annual a¢count8
4.050
4,050
Other 8arvlco8 to tho group
. Audit Df the charity's subsldlarfes
3,780
3,800
Total audlt fo
7,830
7.650
11 Trustees
Nono of the trustees (or any persons connected with them) received any remuneratlon or benefit5 from the
charity durlng the y8ar.
12 Employe••
The av8rag8 monthly number of employees durtng the year was:
2024
Number
2023
Numbor
142
160
Employment costs
2024
2023
Wages and salaries
Social security costs
Other pension costs
2.754,281
210,324
179,817
3.032.329
236.563
201.145
3.144,422
3,470.037
Durlng the year, the charity incurred redundancy costs totslling £28,098.
-38-

ASHTON COMMUNITY TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
12 Employees (Contlnuod)
Th8 number of employees whose annual r8muneration was more than £60,000
15 as follows:
2024
Number
2023
Number
£60,001 to £70,000
Rwnunorallon of koy manageniont p•rnonno1
The r8mun8ratk)n of key management personnel was as follows..
2024
2023
Aggregate compensatlon
254,100
243,597
There were no other transactlons wlth related partles requlrlng disc108ure.
13 othor
Unrn8tr1¢tod Ro•trlctsd
fund8
funds
Total unr￿tr1¢tad Restrlcted
funds
fund*
Totsl
2024
2024
2024
2023
2023
2023
Net loss on disposal of
tanglble fixed assets
Exceptional costs
Other expenditure
6,976
127,457
6,978
127,457
37.854
37.854
13.347
87.883
101.230
134,433
134.433
51,201
87.883
139.084
Durfng a prior year the truslees became aware of a potentlal daim against the charltable company and in the
year ended 31 March 2023. th8 result of the legal process went against the charity. The amount of any liability
ts yet to be det8rmin8d but the charity's estlmate is £127,457 and this amount has been provided for.
14 TT4xatlon
The charity is exempt from income tax and capital gains to the extent that its income and galns are applied
for charitable purposes. No tax charge has arisen in the year.
-39-

ASHTON COMMUNITY TRUST
NOTES TO THE FINANCIAL STATEMENTS (coKllNUED)
FOR THE YEAR ENDED 31 MARCH 2024
16 Tanglble fix•d a880ts
Frnohold land FlxlurO5 and Comput•rn
and bulldlngs
flttlng
Tolal
Group
Cost
At 1 April 2023
Additions
Di8PO8al8
564,898
201,564
181,191
5,548
19.956
(8.729) (12,805)
927,653
25,504
(21.534)
At 31 March 2024
564.898
198,383
188,342
931.623
Deproclatlon and lrnpalrm•nt
At 1 Aprll 2023
Depre¢latlon charged In th8 y8ar
Eliminated in respect of dl8PQ8al8
241,196
11,298
69,382
22,038
(5.044)
83,023
19,744
(9,514)
393,801
53,080
(14,558)
At 31 March 2024
252,494
88,376
93.253
432,123
Carylng amount
At 31 March 2024
312,404
112,007
75,089
499,500
At 31 March 2023
323,702
132,182
78,168
534,062
Tanglbl8 fixed a880ts
Freehold land Flxtur•B and Compui•r•
and bulldlng•
Ilttlng•
Total
Charlty
Colt
At 1 April 2023
Additlons
Transfer between categorles
584,898
158,403
161.191
4,088
19,956
(8,729) (12,805)
882,492
24,044
(21.534)
At 31 March 2024
564,898
151,762
168,342
885,002
Depreclatlon and Impalmient
At 1 April 2023
Depr8dation chargod in the year
Impalrment Ioss88
241,196
11,298
44.327
16,885
(5,044)
83,023
19,744
(9,514)
368.546
47,927
(14,558)
At 31 March 2024
252,494
56,188
93,253
401,915
Carylng amount
At 31 March 2024
312,404
95,594
75.089
483,087
Al 31 March 2023
323,702
112,076
78.168
513,946
-40-

ASHTON COMMUNITY TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
18 Flxod a880t Inv08tmonts
Charlty
Ashton Community Trust is the controlllng party of Ashton Services (Nl} Limited and New Lodge Arts, which is
charitable company. Both are Incorporated in Northern Ireland and limited by guarantee.
The results of those entltles are consolidated Into these financlal statements.
17 Dobtorn
2024
2023
Amounts falllng due wlthln ono yoar.
Group
Trad8 d8btor8
Oth8r debtors
Prepayments and accrued Income
16,521
788,244
248,882
8,305
1,017,230
848,844
1,053,627
1,672,379
Charfty
Trade debtors
Other debtors
Prepaym8nts and accrued incom6
16,522
788,244
233,818
8,304
1,023,436
640.873
1,038,582
1.670,613
18 Cr¢dltorn: amounts falllng due wlthln ono yoar
2024
2023
Group
Other laxation and social securty
Deferred Income
Trad8 Creditors
other creditors
Accruals
51.193
78,244
130,565
42,187
95,893
51,389
163,438
145,507
41,103
68,645
19
398,082
470,080
Charfty
other taxation and social security
Deferred Income
Trade creditors
other creditors
Accruals
51,193
78,244
131,687
38,206
83,379
51,389
132,662
145,189
38,076
74,851
382,709
442,167
-41

ASHTON COMMUNITY TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THEYEAR ENDED 31 MARCH 2024
19 Doforrnd Incomo
2024
2023
other deferred income
78,244
163.436
D8ferrod income Is included In Ihe financlal statsments as follow8:
2024
2023
D8f8rr8d income Is Included wllhln,.
Current Ilablliti8s
78,244
183.436
Mov8ments In the year:
D8f8rred Income at 1 April 2023
Released from previous perlods
Resources deferred In the year
183,438
(163,436)
78,244
143.051
(143,051)
163,438
Deferred income at 31 March 2024
78.244
163,436
20 Provl$lons for Ilabllltles
2024
2023
ClaSm
127,457
Movements on provlslonl:
Clalm
Additional provlslons in the year
127.457
Durlng a prior year the trustees becam8 aware of a potential claim agalnst th8 charitable company and In the
year ended 31 March 2023, the result of th8 legal process went agalnsl th8 charity. At the time of approving
the financial statements for the y8ar ended 31 March 2023 the amount of any liability was y8t to be
determined and the trust88s were of the opinion that all costs and liabilitl8s associated with the clalm would be
Covered by tha charfty's insurance.
The latest position is that the trustees are unsur8 rf insurance will cover the full amount of any daim and it Is
now deemod more appropriate to recognis8 a provision in the financial slatements for the year ended 31
March 2024.
The amount of the liability is still yet to b8 determined but the charivs estimate is £127,457 and this amount
has been recognised as a provision at 31 March 2024.
-42-

ASHTON COMMUNITY TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
21 Rallrnmont benefft 8chome8
2024
2023
Defined Gontrlbutlon 8chome8
Charge lo profft or10&8 in respect of defined contribution schemes
179.817
201,145
The charlty operates a defined contrfbution pension scheme for all qualSfylng 8mploy88s. The assets of the
scheme are held Separately from those of the charlty In an Independently administered fund.
22 Flnanclal commltmont8p guarants08 and conllngont Ilablllllo8
As disc105ed In note 20, the charlty has made provision for the estimated liablllty arlsing from a dalrn agalnst
the charity. The actual Ilability18 yat to be determined.
As standard wlth grant Income, a portlon of grants recelved may be¢om8 repayable if the charitable company
fails to comply wlth the terms of the letter of offer.
-43-

ASHTON COMMUNITY TRUST
NOTES TO THE FINANCIAL STATEMENTS ICOIITINUED}
FOR THE YEAR ENDED 31 AIAR¢H 2024
23 Rwlt1ct•d l￿dI
Th•r••lrl*•d fund• ol th• ¢haTIty th• un•xwd*a b•l*K•• cl lonths grnnll h* M tru*1 Io iF•¢llk donors a• to how th•y n
Mov•m•nt In lund•
lTh•omlni
R•iourq••
1 WI 2022 •Mynd•d
Mov•m•ntln lund•
nif•
¥fi•f•rn
IAprf1202J
2024
Group
rlnY8 & Mental H•ifth S•rvk••
Trnhlng & Employment S•NI¢••
ChllJ¢w• & Famlty Support Sw¥1￿%
Y•uth D¢wloprn8rt Progrnmmol
Communty Devqbpn¥Jnl Pmymmm
(Nhw PMl•(*•
122,534
847,372
1881,7281
100,254
6,571 1,301.219 11,316,345)
,68S
22,763
274,$4S
1277,7161 116,373
23,S28
709.418
1737,5451
21,533
141,967
117,425
113D,0981 114,6391
93.1C
174.929
1186.4071
114¥
37,
854,868
593,484
188,038
7e8.029
t26,969
205,526
(908,37SI
1587,4701
1192,7021
1764,2871
1187,1791
1213,5591
51,507
37,928
S,994
3,220
19,932
114.656
81,4e6
68,890
174,4451
16521
89,384
72,801
408.489 3,424,90e 13.529,8301 150,3201
264,219 2,738,884 12,831,652)
4e,544 200,105
Ch*ty
¢lkn$ l Menlal H•ofth 88rv
Tr4lnlno & Employment S•r¥l￿9
hibacar•& F8rn1i¥ SuppDrt Servlc
Youth D￿?10pM￿nI Pr¢ornmm8s
Crrrmunty Dw•bpm•nt Progrnmm81
Oth•rPrr)hct8
122.634
847,372
(881,7261 150,2541
5.571 1.301,219 11,316,345)
9,555
22,783
274,545
1277,7151
118,3731
28.551
513,038
1621,2731
21,633
62,417
117,428
1130,0981 114,8391
•2,454
174.929
1188,4071
11421
37,926
854,888
IW,3761
693,4164 1687.4701
188,038
1192,7021
832,812
1846,95n
128,889
1187.17&1
205,628
1213.6691
61,807
37,928
5,994
3,220
41,849
35,105
BO,834
27.504
6.105
72,801
334,2KI 3,228,528 13,313,664)
160.3201
188,834 2,801,477 12,714,2421
58.056
144,225
$••poto26fcr oxplunatory not•1 loth• lund•.
44-

ASHTON COMMUNITY TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
24 Deslgnatod fund8 - Charfty and Group
The unrestrlcted funds of the charlty comprise the unexpended balances of donatlons and grants whlch are
not subject to Specific conditions by donor5 and grantors as to how they may be used. These Include
designated funds which have been set aslde out of unrestri¢t8d funds by the trustee5 for specrflc purposes.
8alan¢o al Tr•nBforn
1 Aprll 2022
B•lanc• at
1 Aprfl 2023
Ihn•ler•
Bal￿¢9 at
31 March 2024
Fixed asset reseNe
Programme related Investmenl
587.472
1,047,469
(73,525)
513,947
{30.240) 1.017.229
(30,880)
(230,122)
483,087
787,107
1,834,941
(103.785) 1,531.176
(260,982) 1,270.194
S88 note 25 for explanatory notes to the funds.
26 Explanatory not•s to the fund8
These funds are avallable for use at the dlscretlon of the trustees Sn furtherance of thelr charltabla objectivas.
FLK8d asset reserve Is equlvalent to the net book value of the tharfty's fixed assgts that are used in
furtherance of the charitys actlvllles.
Programme related Investment represents a loan to Ashton Centre Development Llmited. Although this
investment generates some financial r8turn, its prlmary motivation is not financlal but the actual fijrtherance of
the charltys objects, glven th8 commonality of many of the objectives of both charltlas.
Victims & Mental Health Services receive funding from th8 Vlctims and Survivors Seprfice towards staff cosls
and delivering a wide range of activilies such as talking theraples, complementary theraples and social
support.
Tralnlng & Employment Servlces receives funding from the Department for Communities to dellver an
'Essonlial Skills, (English, Maths, ICD programme.
Childcare & Family Support SeDAces recefves fundlng towards Kinderkids staffing from the Departm8nt for
Communities and the Pathway Fund.
New Lodge Youth Club receives a number of grants from the Education Authority tackling a range of socletal
issues.
Communlty D8V8lopment receives funding from the Community Relations Council and the Department for
Communities.
Transfers
During the year, there were transfers from unr8Stric18d funds to restricted funds to cover overspends in ￿rtain
projects.
-45-

ASHTON COMMUNITY TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
26 Analy818 of not as80ts botWo•n funds - Group
Unrnstrlcted Restrlcted
funds
fund8
2024
2024
Total
Total
2024
2023
Fund balances at 31 March 2024 ar8
represented by:
Tangible assets
Current assetsl{liabilities)
Provlsions
487,232
1,628,351
(127.457)
12,288
499,500
534,052
193,837 1,822,188 1,963,092
(127.457)
1,988,126
206,105 2,194,231
2,497.144
27 8ub8ldlarfe8
(btalls of the Charity's 8ubsldSarias at 31 March 2024 are as follows:
Namo of undortaklng
Regl8tor•d
offl¢e
Naturo of buslnog8
Clas• of
% H•ld
•haro8 hold Dlrect Indlr•ct
Ashton Sarvlces (Nl) Ltd
5 Churchlll
Street, Belfast,
BT15 2BP
5 Churchill
Street, Belfast.
BT15 2BP
Domiant
Limited by
guarantee
100.00
New Lodg8 Arts
Educatlonal actlvlte8
Limited by
guarantee
100.00
28 Analys18 of changos In n•t fund•
The charity had no mat8rlal debt during tha year.
29 Cash gon•ratod from oporatlons
2024
2023
DetlGit for the year
(302,913)
{145,076)
Adjustments for..
Inveslment income recognlsed in statement of financlal activiti88
Loss on disposal of tangible fixed assets
Depreclatlon and impairment of tangible fixed assets
(61,333)
6,976
53,080
(38,792)
37,854
67.421
Movements In worklng capital:
Decrease in debtors
InCrease/(dec￿asej in creditors
{Decrease) In provisions
{Decrease)lincrease in deferred income
618,752
13,194
127,457
(85,192)
408,633
(190,767)
20,385
Cash gonerated from operatlon8
370,021
161,658
-46-