ASHTON COMMUNITY TRUST
GROUP STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2026
Cuffont flnanclal year
Unrastrlcted Ro8trlctad
funds
fund8
2025
2026
Total
Total
2025
2024
Notss
moando
Donations and18gaci8S
Income from charitable actlvities
Other tradlng actlvlties
Investm8nts
other Income
88,952
4,490
93,442
2,414,010 3,565,872 5,979,882
6,025
6.025
89,701
89,701
28
9,040
19,974
4,762,258
8,187
61,333
54,347
9,012
Totsl Incomo
2.598.716 3,579,374 8,178,090
4,908,097
dlt
Exp&nditure from charltable act5vltl8s
2,335,326 3,533,007 5,868,333
5,074,577
0th8r
13
128,540
128,540
134,433
Totsl expondlturn
2,463,888 3,533,007 5,996,873
5,209,010
Net Incomlngl(outgolng} re8ourcg3 boforo tran8fern
134,850
46,367
181,217
(302.913}
Gross tran8f8r8 belween fund8
(34,980)
34,980
Net Incomollexpendltur•) for the yearl
N•t movement In fund8
99,870
81,347
181,217
(302,913>
Fund balances at 1 Aprll 2024
1,988,126
206,105 2.194,231
2,497,144
Fund balan¢g9 at 31 March 2025
2,087,996
287,452 2,375,448
2,194,231
The statement of financlal actNities Includes all gains and losses recognlsed in the year.
The stat8ment of financlal activities includes all gains and losses recognised Sn the year. All income and expenditure
derfv8 from continulng activities.
The statement of financial actlvities also complles with the requlrem8nts for an Income and expenditure account
und8r the Companies Act 2006.
-24-

ASHTON COMMUNITY TRUST
GROUP STATEMENT OF FINANCIALACTIVITIES (CONTINUED)
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Prlor financlal year
Unrastrlctod Reslrfctad
fund¥
fund8
2024
2024
Total
2024
Noto8
ncom8 and
Donations and18gaci8S
Income from charitable act5vities
Other trading actlvltSes
Investm8nts
Other Income
8,955
11,019
19,974
2,081,447 2,880,809 4,782,258
8,187
8.187
81,333
81,333
9,281
54.347
45,086
Total Incomo
2,169,203 2,738,894 4,908,097
Expenditur8 from tharltab16 actlvltles
2,243,025 2,831,552 5,074,577
other
13
134,433
134,433
Totsl expendlturn
2.377,458 2,831,552 5,209,010
Nel Incomlngl(outgolng) r0gourc08 boforo tron8fern
(208,255)
(94,658) (302,913)
Gross transfers belween fund8
(46,544)
46,544
Net In¢om91laxpondlturo) for tho yoarl
Not movomont In funds
{254,799)
(48,114) (302,913)
Fund balances at 1 April 2023
2,242,925
254,219 2,497,144
Fund balance• at 31 March 2024
1,988,126
206,105 2,194,231
-25-

ASlffON COMMUNrrY TRUST
OROUP BALANCE SHEET
AS AT 31 MARCH 2025
2025
2024
Not••
Flx•d a•wts
Tanglbla a8s1ts
15
473,216
499.500
Cuvr•nl ••••(•
Debtors
Cash at bank and In hand
16
1.280,286
1,593,831
1.053.627
1,166.643
2.874,117
2,220,270
Credllor8: affl0￿￿ falllng du• wlthln
ono y••r
17
(971,884)
(398,082)
Net currfjnl 4$8018
1,902,233
1,822,188
Total a•4et8 IM• ourrnnt Iiabllltl••
2,370,448
2,321,688
PmvlBlon• for Il•bllltle8
(127.45n
K•t 4¥••ts
2,375,448
2.194,231
Incom• lund•
R061rkled funds
21
287,462
206,106
Do8lgnated l￿dI
Goneral unre8trlcAed funds
22
1,244,843
843.153
1.270,194
717.932
2.087,996
1,988,126
2,378,448
2,194,231
Th8 financlal 8
temenl$ w8re approved by the Tfu$l•a$ on ..
M Mullan
Th18t••
¢YHagan
Company r•gl8iratlon number N1034590
.26.

ASHTON COMMUNITY TRUST
CHARITY BALANCE SHEEr
AS AT 31 MARCH 2025
2026
2024
Not01
Flxod a•wts
Tanqlble 88set6
457,736
483,087
Curr•nt a•$•t•
Debtors
Cash al bank and In hand
1,270,571
1,442,349
1.038,582
1.081.154
2,712,920
2,119.738
Cr•dllor•: amounts f•tUng du• wllhln
on• y•ar
17
(954.477)
(382.709)
Not ¢urrnnt a8¥ela
1,7S8,443
1,737,027
Total a•••l• l••• ¢uThent Ilabllltle8
2,218,179
2.220.114
Provl•Son• lor lknblllll••
(127,457)
N•t a•••ts
2,218,179
2,092,857
Incomo fund•
Ro$trkted fund8
21
188.148
144.225
D8slgn8ted fvrtds
Genoral unr9¥trfel•d lundi
22
1,244,843
783,190
1.270,194
878,238
2,028,033
1,948,432
2,216,179
2,092,857
The finandal stalements were approved by Ihe Tru8tee$ on .........
Mr M Muiian
TNstsa
'Hagan
ru8t•o
Company R•gl8lmtlon No. N1034595
-27-

ASHTON COMMUNITY TRUST
CONSOLIDATED STATEMENT OF CASH FLOWS
FOR THEYEAR ENDED 31 MARCH 2025
2026
2024
Nots8
Ca8h IIow8 from oporatlng acllvlllo$
Cash gen8rated from operallons
27
361,646
370,021
Invo8tlng actlvltle8
Purcha89 oftanglble fixed 88set8
Investment Incoma r8C85ved
(24,159)
89,701
(25.504)
61.333
Net Co$h genorated from Invosllng
acllvltles
65,542
36,829
Net ca•h u8•d In financlng actlvlll•8
Net In¢r•a80 In ca8h and ca8h equlvalgnts
427,188
405.850
Ca8h and cash equivalents at beglnnlng of year
1.186,643
760.793
Cash and ¢agh oqulval•nt8 at end of year
1.593,831
1,168,643
-28-

ASHTON COMMUNITY TRUST
CHARITY STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2026
2025
2024
Note¥
Ca¥h fiows from oporating a￿1VItIeS
Cash ganerated from op8rations
27
291,429
375,815
Invosllng actlvltle8
Purchase of tangibl8 fixed assets
Investment incorne recelved
(19,935)
89,701
(24,044)
81,333
Net cash ￿neratsd from Investlng
actlvltle8
69,786
37.289
Net cash ￿ed In flnanclng acllvlllej
Not In¢reu• In ca8h and cash •qulvahnts
361,195
413,104
Cash and cash equlvalents at beglnnlng of year
1,081.154
668,050
Ca8h and ca•h equlval•nts at end of year
1,442.349
1,081,154

ASHTON COMMUNITY TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
A¢countlng pollcles
Charlty Infommllon
Ashton Communlty Trust 53 a private company Ilmited by guarantee Incorporated In Northem Ireland. The
registered office Is Ashton Centre, 5 Churchill Street. Belfast, BT15 2BP.
1.1 Accountlng convenllon
Tho financial statements have been prepared In accordance wlth the Companles Act 2006 and "AccountSng
and Reportlng by Chariti88: Statement of Recomm8nd8d Practice applicable to charities preparing Ihelr
accounts in accordance with the Flnanolal Reporting Standard applicable In Ihe UK and Republlc of Ireland
(FRS 102) (effectlve 1 January 2019)" The charity Is a Publlc Benefft Entlty as dafined by FRS 102.
Tha financlal 81a18menls are prepared In sterllng, whlch Is th8 functlonal currency of th8 charfty. Monetary
amounts In these financial statements are rounded to the nearest £.
Th8 financlal slatements hav8 bèen prepared undar the hlstorlcal cost convention, modffied to Indude tha
révaluatlon of c8rtaln financlal In8truments al falr value. The prlnclpal accounting pollcles adopted are sal out
balow.
The financlal statement8 consolldate the accounts of Ashton Communty Trust and If8 subsldlary
undertaklngs {'subsSdlary').
The charlty has taken advantag8 of the exemptlon contalned wlthln section 408 of the Companies Act 2006
not to presenl Its own Incom8 and Expenditure Account.
Tre Income and axpenditure account for the year dealt wlth In the accounts of the charlty was net Income of
£123,522 (2024- net 6xp6ndlture £317,786).
1.2 Golng concern
These financlal slatemenls have been pr8par8d on the going concern ba318. The tru8tees confim that, in their
oplnlon, the organisallon Is a going concern. Th8 trustees are satlsfi8d that, should it be nec8S8ary, the
organisalion can be duly right-slzed to enable il to conllnue In operatlonal existence for the foreseeable
future.
The group ha8 fund balancas at the balance sheet date of £2,375,448 and adequate re8ouroes to contlnue to
rneet its obllgations for at lea81 the next 12 months. Taking all factors into con8lderation, al the time of
approvlng the financial statements, the trustees have a reasonable expectatlon that the group has adequate
re80urc88 to continue in operallonal exist8nce for the foreseeable future. Thus the trustees continue to adopt
the golng concem bas18 of accounting in pr8parlng the finandal statem8nls.
1.3 Charltable fund3
Unreslrlctad funds are avallable for use at the discration of the trustees In fvrtherance of their charltable
oblectivas.
Designated funds comprlse funds which have been set aslde at the discretion of the trustees for speclfic
purposes. The purposes and uses of the designated funds are set out in the notes to the financial statements.
Restrlcted funds are subject to speclfic Conditions by donors or grantors as to how they may be used. The
purposes and uses of the restricted funds ar8 $8t out In the notes to the financial Statements.
-30-

ASHTON COMMUNITY TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accountlng pollclos Icontlnued)
l A Incomlng ro8ourc88
Income Is recognised when the charlty Is legally entttled to It after any performance condltlons have been met.
th8 amounts can be measured reliably, and It Is probable that Income wlll ba recelved.
Cash donatlon5 are recognlsed on recelpt. Other donatlons are recognlsed once the charity has been notified
of th8 donation. unless p8rformance conditions requlra d8f8rral of the amount. Income tsx recov8r8bla In
relation lo donatlons r8c8lved under GSftAld or deeds of covenant Is recognis8d at the tlme of the donation.
Lagacies are re￿gnIS@d on recelpt or otherwls8 If th8 charlty has been notlfi8d of an Impendlng distrlbution,
the amount is known, and recelpt Is exp8d8d. If the amount Is nol known, the legacy is treated as a
contingent asset.
1.8 R8source• expended
Expenditure Is recognSsad once there is a legal or constructlve obllgatlon to transfer economlc benetlt to
Ihlrd party, It Ss probable that a transfar of e¢onomlc benefits wlll be requirad In 8ettlement, and tho amount of
the obllgalion can be measured rellably.
Expendlture Is classlfied by actlvlty. The costs of each actlvlty are made up of tha totsl of dlrect costs and
shared costs. Including support costs Involved in undertaklng each actfvlty. Dir8Gt costs attrlbutable to a single
actlvlty are allocated dlrectly to that activity. Shared costs whlch contrlbute to more than one activlty and
support costs whlch are not attributable to a slngle actlvlty are apportloned belween those acllvltles on a basis
conslstent with the use of r8sourcas. Central staff costs ar8 allocated on the basls of lime spent, and
depreciation charges ar8 allocated on the portlon of the asset's use.
Expenditur8 Is recognised once ther8 Is a legal or conslruct5v8 obllgallon to transfer economlc benefft to a
third party, It is probable that a transfer of economlc benefits will be required In s8ttlem8nl and Ihe amount of
th8 obllgation can be measured reliably. Expendlture is dassSfied by acllvlty. Th8 Costs of each activlty are
rnade up of the total of dlrect costs and shared costs, Including support costs Involved In undertaklng each
activity. Dlrect costs attrlbutable to a slngle activily are allocated dlrèctly to that activity. Shar8d costs whlch
contrlbute to mor8 than one activlty and support costs whl¢h are not attribulable to a single activlly are
apportioned be￿a@n those activities on a basis conslslent with the use of resources. C8nlral staff costs are
allocaled on tho basls of tlme spent, and depreciaiion charges allocated on the portion of the asset's use.
Support costs are those costs incurred dlrectly In support of expenditure on Ihe objects of the charity.
Governance costs are those Incurred In connecllon with admlnistfalion of th8 charlly and compliance wlth
conslilutional and ststutory requirements.
Costs of generatlng funds are costs incurred In attracting voluntary Sncome. and th088 incurred in tradlng
activi118S that raise funds.
CharStable activltles and Governance costs are costs incurred on the charity's operations, Including support
costs and costs relating to the governance of the charity apportioned to charitable activities.
1.6 Tanglble flxed assets
Tangible fixed assets are initlally measured at cost and subsequentty measured at cost or valuation, net of
depreciation and any impalrment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their
US8ful lives on the followlng bases:
Freehold land and buildings
Fixtures and fittlngs
Computers
20k straight line
150A-25Oh reducing balanc8 and 250h straight Ilna
25¥h reducing balance
31

ASHTON COMMUNITY TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THEYEAR ENDED 31 MARCH 2025
A¢counttng pollclo8 Iconllnued)
The gain or loss arfsing on the dlsposal of an ass8t 18 det8milned as th8 difference belween the sal8
proceeds and th8 carrying value of the asset, and is recognlsed In the stat8m8nt of financlal actlvities.
1.7 lrnpalnnent ol flxed ag88ts
Al each r8POrting 8nd date. the charlty reviews tha carrylng amounts of its tanglble assets to d8termlne
wh8lher there Is any indlcatlon that Ihose assets have suffered an impalmient loss. If any such Indicatlon
exists, the recoverable amount of the asset Is estlmated In ord8r to detemilne the 8xient of tha Impalrment
loss (if any).
Ca•h and cash oqulvalent8
Cash and cash equiva18nts include cash In hand, d8poslts held at call wlth banks, other short-term Ilquld
Investments wlth original maturitlas of three months or less, and bank overdrafts. Bank overdrafts are shown
wllhin borrowlngs in current Ilablliti8S.
1.9 Flnanclal In•trumonts
Th8 charlty has elected to apply th6 provlslons of Sectlon 11 '8aslc Flnanclal Instwmant8' and Secllon 12
'Olher Financlal Instrumentslssues, of FRS 102 to all of ils financlal Instruments.
Flnandal instruments are recognlsed In the chatltys balance Sheet when the charty becomes Party to the
conlractual provlsions of the Instrument.
Flnancial assets and liabllitles are offset, wlth the net amounts presented In th8 financlal statements, when
there Is a legally enforceable rSght to set off the recognlsed amounts and there Is an Intentlon to settle on
net basis or to r8allse the asset and settle the IlabS11ty simulianeously.
Ba$1¢ flnanclal assets
Baslc financlal assets, which Include debtor8 and cash and bank balances, ara Inltlally measured at
transaction prlce Including transaction costs and are subsequently carrSed at amortlsed cost using the
effectlve Interest method unl8SS the arrangement constllules a finandng transactlon, wher8 the transactlon Is
measured at the present value of the future recelpt5 discounted at a market rate of interest. Financlal assets
dassifiad a8 recelvable wlthln one yoar are not amortised.
Baslc flnanolal Ilabllltles
Baslc financial Ilabllllles, Including credltors and bank loans are Inltlalty recognlsed at transactlon prtce un18SS
the arrangement constitutes a financing transaction, where the debt Instwm8nt is measured at th8 present
value of the future payments discounted at a market rate of interest. Flnancial Ilabllitie5 classlfied as payable
w6thln one year are not amortised.
Debt Instruments are subsequently carrled at amortlsed cost, uslng the effectlve Inter8St rate melhod.
Trade credltors are obligations to pay for goods or services that have been acqulred In the ordlnary course of
operations from suppliers. Amounts payab18 are classified as current liabilities if payment Is du8 Wlthln one
year or less. If not, they are presented as n0n-cu￿ent liabllllles. Trade creditors are recognis8d initially at
transaction prlce and subsequently m8asured at amortlsed Cost using the effeclive Interest method.
Derecognltlon of financlal Ilabllities
Flnancial liabilities are derecognised when the charity's contractual obligations expire or are discharged or
cancelled.
-32-

ASHTON COMMUNITY TRUST
NOTE8 TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THEYEAR ENDED 31 MARCH 2026
A¢countlng pollclos (Contlnued)
1.10 Provl8lons
Provisions are recognl88d when the charlty has alegal or Constructlve pr8s8nt obligatlon as a resuli of a past
event, it Is probabl8 that the charlty wlll be requlred to settle that obllgallon and a reliable estlmate Can be
made of th8 amount of the obllgation.
The amount recognised as a provlslon Is the best e8timate of the consideration requlr8d to settle the pr8S8nt
obllgatlon at the reporting end dat8. tsking Into account the risks and uncertalntles surroundlng th8 obligation.
8r8 the effect of the time value of money Is material, the amount exp8Ct8d to be required to settle the
obligation Is recognlsed at present value. IMi8n a provisSon Is measur8d at present valu8, the umvlndlng of
the dlscount 18 r8cognlsed as a financa cost In net Incomel(&xpenditure) In the perlod In which It arls8S.
1.11 Employee bonofi18
Th8 C08t of any unused holSday antitlement Is recognlsad In tha perlod In whlch tho employee's servlces are
recèivad.
Teminatlon benefits are recogn188d Immedlately as an expense when thè charlty18 domonstrably ¢ommlttad
to terminate the employment of an employee or to provide tarmlnailon benefits.
1.12 R•tlroment boneflts
Payments to defined contribution retlrement benefit schemes are charged as an expense as they fall due.
crftlcal accountlng 08tlmato1 and Judg9ments
In the application of the charlty's a¢¢ountlng policies, the trust888 are required to make judgements, estimates
and assumptlon8 about the carrying amount of assets and Ilabllitias that are not readSly apparent from other
sourc88. The estimatas and assoclated assumptions ar8 based on hlslorlcal experience and other factors that
are conslderad to be relevant. Actual rosult8 may dlffer from those e811m8tes.
Th8 88tlmates and underfying assumptlons arg revlewed on an ongoing basls. Revlslon8 to acaountlng
estimates are recognised in the period In which the estimate Is r8vis8d where th8 revlsion affects onty that
period. or In the period of the revlslon and future periods wh8re the revlslon affeds both current and future
periods.
Kèy sources of estlfflatlon uncertalnty
Flxed A880t8
The annual depreclation charge on fixed assets depends primarily on the estlmated lives of each type of asset
and estimates of residual valu8s. The directors regularly review these asset lives and change them as
necessary to refled current thinking on remalning lives in light of prospeclive economic ulllisation and physlcal
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.
Debtorn
Short term debtors are measured at transaction price. less any Impairnent. Impairment of such d8btors
involves some estlmation uncertalnty.
Restrlcted and Unrestrlcted Funds
Judgements are made in ielalion to allocation of income and expendi￿re to restricted and unrestricted funds.
Th8 alk)cation of funds is based on the Interpretation of grants and donations received.
-33-

ASHTON COMMUNITY TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Incoma from donatlons and legacle8
Unrn8trlcted Re8trlcted
fund3
funds
2026
2025
Total Unrostrlctod Ro¥trlcted
fund8
fund$
2024
2024
Total
2025
2024
Donations and glfts
88.952
4,490
93,442
8,955
11,019
19,974
Incomg from other tradlng a¢llvltlo8
UnM8trlctad Unmtrlctad
fund8
fund8
2023
2024
Tradlng actlvlty Income.. other
6,025
8,187
Incom8 from Invo8lments
Unre8trl¢tod Unro8trlcted
funds
fund8
2025
2024
Interest racelvable and Investment Income
Rental income
81,290
8,411
52,922
8,411
89,701
81,333
Other Income
Unrestrlcted R￿t￿cted
funds
fund8
Total Unrestrfcted Restrlcted
fund8
funds
Total
2025
2026
2025
2024
2024
2024
Other In￿Me
28
9,012
9,281
45,066
54,347

ASHTON COMMUNITY TRUST
NOTES TO THE FINANCIAL STATEMENT8 (CONTINUED)
FOR THEYEAR ENDED 31 MARCH 2025
¢om• from c￿rI￿bI• •¢Nvltte•
TAlffllni & &
Youlh Com￿l￿0th¥1PrI￿
l•n141H••tth efiwloyfflwt
Flffjly D•v•lDpm•tyt P•¥•lopm•nt
•¥pport Pr•ifvmfft•i pr0￿Mm￿4
Chwthbla gGtl¥lth•
1,713,222 1,187.aM 1.471.199
760.$14
294.786
582.717 5.979.882
4,762,266
An￿￿1¥ by fund
838,368
163,e01 1.283.825
1.078,854 1,014,043
207.374
82,820
8e7,494
¥,353
291.433
274,043 2.414.010
308,874 3.685.872
2.C¢l,447
2,e80,809
Ro￿ad furhth
1,713.222 1.187.844 1,471,189
760,3t4
294,788
682.717 5,979,8B2
4.762,268
P•rf0rn4nc• r•lat•d4Mnl•
& suNI￿r* &Thlc•
Be118* H•allh & Soclgl ¢aroTwot
DopJrtm•nllor Cortmunttloi
D¢pertm•nl ¢orth• Eeonomy
1,128,311
589.911
1.128.311
798,434
857,010
658
81,212
1,Og4,141
273,921
127.301
109,020
109.020
473,697 2,051,374
204,152
119.774
558
2,800
1,004,141
7,371
191,141
712,664
198,903
558
108,302
1.Cfj7,119
287,742
183,608
196,044
1.34T,011
8,687
1,•è9
76.713
Chlk*4r• FM•
EducHtlonAulhorfW
BIgLoti¢ryFund
TEO
273,921
127,201
1.129,638
90,074
336,408
19,fj61
1.713.222 1,187,044 1,471,199
750,314
294,788
582.717 5,D79,8B2
4.762,258

ASHTON COMMUNITY TRUST
NOTES TO THE FINANCIAL STATEMENT8 (COMTINUEDI
FOR ThE YEAR ENDED 31 MARCH 2020
In￿rn• from ¢harlt•bh a¢ffvM••
Forlh• y•*r •nd•d 31 Mqrnh 2024
CNlthr•&
Y•Llh ¢•mni•WOth•rPr41•0
PAn￿1¥ Ow•lgpmwl D•¥•lopm•nt
•upport Pr•llAmm•i
M•nt41 Hutth ew1vy￿￿t
8•th•
8•rvl
Chwlabha¢tMU
1,435,144
869,484 1.357.278
802,138
128,03
309,398 4.782.256
ANty¥l• by lund
Uni••trf¢tid fund•
R••trlthdlundi
$80278
854,489
78.OC￿ 1.189.240
693.484
188,038
94,109
768,029
1,867
128,888
159,955 2,OB1,447
149,441 2.660,809
1,436.144
e89,464 1,357,278
862.138
12P,830
309,388 4,7e2,250
P•rforn4rK• r•l•t•d grant•
dins & Survknr• Sofvle
Beffo￿ asod* Car•Tnwt
Dop1th￿nI1￿TCOMn￿nllle1
Doplrtmèntforthg E￿rnY
Cty¢ounc51
Chldcare F?9¥
Edu￿tIvnAUth¢rty
819 LotteryFund
TEO
eeo,325
636,IS1
e60,325
712,564
198,903
668
108,382
1,ce7,119
287,742
183,608
198,044
309.396 1,347,011
178,413
113,188
31,353
18,987
35,396
81768
23.e24
1,C47,119
287.742
123,898
68.710
198,IM4
42.624
638,111
348,7n
10,107
1,435,144
089.484 1,357.278
882,138
128,838
309,398 4,782,268

ASHTON COMMUNITY TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 20215
ExpindS*Jr• from ¢￿rfl*bT• a¢tlvlU••
Vl¢llm• & Tr•lnln9 & Chlld¢qr• &
Ywth CommuNty
M•nt•l H•4llh 2mploym•nt
Fthlty D•vdopm•nt O•v•lopm•nl
8•r¥lc
8•rvlc•s
8upport Progrnmm•i Pro9r•mma•
2026
2020
2020
Olh•r
2020
staff coats
e48,454
16.698
60,190
19,382
J45,987
5S,829
361,317
711.037
5,277
4,449
1.132.730
9,824
$5,887
31.010
442,76B
7,780
178,fj
12,844
487,1
3.484,Q65
50,445
3N,893
83,818
345.887
572,14e
997.201
3,144,422
53.080
135,885
119,568
89,120
459,179
1.073,303
1,870
1.626
Ront&
H•rfl&hl& p0￿r
Cown••lllng & th8r4p•uU¢iupeNhlon•
Traknlng deknry¢oJl•
Othor¢o
4e,182
17,841
2e8
70,741
153.ye8
71,S2B
72.76S
275,040
91,294
127.281
1,497,817
1.079,2Cé
1.321.82S
770,see
291,125
907.994
6,868.333
6,074,577
1,497,817
1,070.2Q6
1,321.626
770.688
291,125
907.904
6,8e8.333
5,074,577
Anaty•l• by l￿d
Unrwtrlct¢d fund•
R••trknt•dfvndB
41e,420
1,081,397
58,633
1,020,673
1,124,082
197.863
69,802
700,764
1,712
289,413
6e4,697 2,¥36.328
243,297
3,633.007
2,243,025
2,831,552
1.497.817
1,079,208
1.321,625
770,$66
291.126
907,994
5Ae8,393
S.074,677
.37-

ASHTON COMMUNITY TRUST
NOTES TO THE FINANCIAL STATEMEiif8 (CONTINUED)
FOR THEYEAR ENDED 31 MARCH 2020
xp•ndlbJrn frMI ohidtsbl•4¢lfvlti
Forth• y•4r •nd•d 41 M•r¢h 2024
Vktlm• &
Tralnlng & Chlldurnth
Youth CommunltyQth•r Pro￿¢1*
M•nt•l H•￿th Pmploym•nt
F•mlly D•v•lopm•nt D•v￿0PM•￿t
8•NIc••
8•r¥l¢
8upporf Progrnmm•• Pragr•mm
2024
s1￿collI
DopMc14Uon Imp•lrmqnt
919,214
17,143
45,891
15,e51
89,120
69.819
548,391
698.192
5,518
18.614
8.3
1,228,814
17.078
B5.846
39,749
444.216
8,856
7,7a7
142.111
1.990
3,339
19,738
118.078
2,SryJ
4,SS6
8.391
3,144,422
53,080
13s,885
119,6e8
89,120
489.179
1,073,303
H￿, Ilghl & pmr
Tralnh• I￿￿C0•t4
27,8Sg
T8,382
128
101,W)S
289,338
133,872
82,037
I￿,165
1e.590
1,393.2
731,799
1,441.313
914,743
183,768
409,725
5,074.677
1,393,229
731.799
1,441,313
914,743
183,788
40e.725
$,074,577
An11￿1• by lund
Unr¢Jlrlctsd lund•
Reatrmed lund¥
480,854
,376
144.330
587,489
1,248,811
192,702
150.476
764,288
18,590
ie7,178
198,185
213,seo
2,243,025
2,e31,662
1,303.229
731,799
1,441,313
914,743
183.7e8
409,725
S.074.677
-38-

ASHTON COMMUNITY TRUST
NOTES TO THE FINANCIAL STATEmE￿rs (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
Ngt movement In lunds
2025
2024
The net movement In funds Is stated after charglngl(crediting}'.
Fe8s payable for the audlt of the charlty's financlal statements
Depreciation of owned tangible fixed assets
Loss on disposal of tangible r￿ed assets
4.200
50,445
4.050
53,080
6,978
10 Tru•tO98
None of the truste8s (or any persons conn8Ct8d wlth them) recelved any remunerallon or benefits from th8
charlty during th8 year.
11 Audltorfj romunoratlon
Fea• payabl• to th• charlty'8 audltor and ag8oclatO•:
2025
2024
Audlt of the charlty8 annual accounts
4,200
4,050
Oth•r 8ervlce• to tho group
Audit of the charivs subsidlary
3,900
3,780
Total audlt fees
8,100
7,830
12 Employoo9
Th8 averag8 monthly number of employee8 durlng the year was..
2026
Number
2024
Number
142
Employment costs
2025
2024
Wages and salaries
Social security costs
Other pension costs
3,031,715
253,401
198,949
2,754,281
210,324
179,817
3,484,065
3,144,422
The number of employees whose annual remuneration was more than £60.000
is as follows:
2025
Numbgr
2024
Numbor
£80.001 to £70.000
-39-

ASHTON COMMUNITY TRUST
NOTES TO THE FINANCIAL STATEMENTS (coKfiNUED)
FOR THE YEAR ENDED 31 MARCH 2025
12 Employfjes (Contlnued)
Rgmunoratlon of key managemgnt porBonn61
Th8 r8muneratlon of key management personnel was as follows:
2025
2024
Aggregate compensation
258,426
254.100
13 othor oxpondlturn
Unmtrlctad Unr•8trlct
fund•
fund8
2026
2024
Nat loss on dlsposal of tsngiblo fLxed assets
Exceptlonal costs .
6,976
127,457
128.540
128,540
134,433
Exceptional costs relate to legal and professional f888 Incurred in the current and prior year that are not
expected lo recur.
14 Taxallon
The diarlty Is 8xempt from Incom8 tax and capital galn8 tax to the extent that its Income and galns are applled
for charltable purposes. No tax charge has aiisen In the year.

ASHTON COMMUNITY TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THEYEAR ENDED 31 MARCH 2025
15 Tanglblo fixed a•sets
Froohold knd Flxturn8 Computorn
and bulldlng8
Ilttlng¥
Group
Cost
Al 1 Aprll 2024
Additions
564,898
198,383
18,341
168.342
5.818
931.623
24.159
At 31 March 2025
564.898
218,724
174,160
955,782
D•pr•¢lallon and Impalmwnt
At 1 April 2024
D•praclatlon charg8d In the year
252.494
11.298
86,375
20,121
93,253
19,028
432,122
50,445
At 31 March 2025
263,792
108,498
112,279
482,567
Carrylng amount
At 31 March 2025
301,108
110.228
61,881
473,215
At 31 March 2024
312,404
112,007
75,089
499,500
Tanglblo fixed a880t•
Frnghold land Flxtur•• and Comput•rn
and bulldlng•
flttlng•
Tolal
Charlty
Cost
Al 1 Aprll 2024
Addltlons
564,898
151,762
14,117
168.342
5,818
885,002
19,935
Al 31 March 2025
564,898
185,879
174,180
904,937
Dopreclallon and Impalmient
Al 1 Aprll 2024
Depreciation charged in the year
252,494
11,298
56,167
14,963
93,253
19,026
401,914
45,287
Al 31 March 2025
263,792
71,130
112,279
447,201
Carrylng amount
Al 31 March 2025
301,106
94,749
61,881
457,736
Al 31 March 2024
312,404
95,595
75,089
483,088
-41-

ASHTON COMMUNITYTRUST
NOTES TO THE FINANCIAL STATEMEKrs (cO￿nNUED>
FOR THE YEAR ENDED 31 MARCH 2025
16 Dgbtorn
2025
2024
Amountj falllng due wlthln ono year:
Group
Trade debtors
other debtors
Pr8payments and accrued Income
28.990
789.131
462.165
18,521
788,244
248,862
1,280,288
1.053,627
Charlty
Trade debtors
Other debtors
Prepayments and accrued Income
28,990
797,447
444,134
16,522
788,244
233,816
1,270,571
1.038,582
17 Crndttor8'. amounts falllng duo wlthln one year
2026
2024
Group
Other laxallon and 80cial 88curlty
Deferred Income
Trade credltor8
Other credStors
Accfuals
58,391
273,240
203,265
36,519
400,469
51.193
78,244
130,565
42,187
95,893
18
971,884
398,082
Charlty
Olher taxation and soclal security
Deferred Income
Trade creditors
Other credltors
Accruals
58,391
273,240
202,480
35,229
385,137
51,193
78,244
131,687
38,206
83,379
954,477
382,709
-42-

ASHTON COMMUNITY TRUST
NOTES TO THE FINANCIAL STATEMENTS (Co￿riNuED)
FOR THE YEAR ENDED 31 MARCH 2025
18 Doferred Incomo
2025
2024
other deferred income
273,240
78,244
D8f8rred income Is Included In the financial statements as follows:
2026
2024
Def8rr8d Incom6 Is Induded withln:
Current IlabS1itie8
273,240
78,244
Movements In th8 y8ar:
Deferred income at 1 Aprll 2024
Released from prevlous periods
R980urce8 deferred In the year
78,244
178,244)
273,240
163.436
{163,436)
78,244
Deferred Income at 31 March 2025
273,240
78,244
19 Provl•lon8 for Ilabllltle8
2026
2024
Clalm
127,457
At 1 Aprll 2024
Ulilisallon of provlslon
127,457
(127,457)
At 31 March 2025
20 Retlroment benefit 8cheme$
2026
2024
Deflngd contrlbullon 8cheme8
Charg8 to profit or loss In respect of deftned contributlon schemes
198,949
179,817
The charity operales a defined contrlbution penslon sch8me for all quallfylng employees. The assets of the
scheme are held separately from those of the charity In an independently administered fund.
-43-

ASHTON COMMUNITY TRU8T
NOTES TO THE FIMANCIAL STATEMENT8 ICONTINUEDI
FOR THEYEAR ENDED 31 MARCH 2028
21 RMtrict•d fund•
Thér••tl¢l•d IwKl• oflh• thqrfty ••• lh• Un•xpw￿•d bql•)e41 of dandc￿l •ffid wwt• •ubJ•d to •p•chloe4ndttl)n• by doncn a* lo Ihy MAY
b• ￿ed.
Plov•m•nt In fund•
kn¢4rnlng
R•wurv•¥
r•••ur¢
•xpwd•d
Mov•mMtln fund•
Ino•rnlTrp
B•l•n¢•*t
1 Aprf12024
l Apdl2023
¥1 Ilvqh
Group
¢lkn¥ &Mental S•NI
Trah-dNJ & Empbym¢nl Swvlcal
Chldc•r•& Famlty Supwi Se￿¢•*
Yothh Da¥&opm8nl Piogranfftè$
CommunNy D0wk)pm￿l ProgrommB•
37.9
854,888
893,484
188,038
7e8,029
126,9e9
206.628
1808,3761
1587,4701
1192,7021
1784,2871
e8.690
1187.1791 174,445)
1213.5591
18S21
61,507
37,928 1.078,854 11,081.397)
5,994 1,014.043 11.020,6731
207,374
1197.5831
687,494
1700.7841
291,433
1289,4131
322,178
1243,29T)
12,281
636
46,e64
3,220
18.832
114,e55
81,489
9,811
e5,7DJ
11.470
1S4.807
BS,3B4
8,58e
9,460
3,127
71801
254,219 2,738,894 12,831.6S21
48,544
208.105 3.579,374 13,533.0ts7)
34,980 287.462
Charfty
dlm &M8nlal Holth SorvI￿•
&Enwbymonl S•rvk•s
Chldwe & Famty Suppurt S•Trlc••
Yrxlh D•vdopm•nt PrOg￿M•$
Ccrn￿nMY Dovobpment ProprAmm••
37.926
854,888
593,484
108,038
632,612
126,989
205,526
(908.3751
1587.4701
1192.7021
1648,9571
1187,1791
1213,5591
S1.807
37.928 1.078,8S4 11,081,389)
S.W 1.014,043 11,020.5731
207,374
1197.5631
481,669
14S1,342)
291.433
1289,4131
322,176
1318,2P7)
12281
45,e62
3,220
41,849
36,105
80,834
9.811
41.398
11,470
79,B07
27,504
6.105
è,480
3,127
71801
198,934 2.601.477 12.714,2421
58,OS6
144,225 9.373.549 13.3E8,5871
28,P5
188.148
8•9rf023 foroxplonatory nots•tothélundi.
-44-

ASHTON COMMUNITY TRUST
NOTES TO THE FINANCIAL STATEMENTS (Co￿riNUED>
FOR THE YEAR ENDED 31 MARCH 2025
22 Doslgnated fund$ - Charlty and Group
The unrestrlct8d funds of the chaiity compris8 th8 unexpended balances of donatlons and grants whlch are
not subject to specific condltlons by donors and grantors as to how they may be used. These include
designated funds whlch have been set aside out of unr8strict8d funds by th8 trustees for speclfio purpose8.
Bolanco at
l Aprfl 2023
Tr*n•f•rn Balanc9 at
l Aprll 2024
Tran8f•rn
lanc• at
31 Mawh 2025
Flxed asset reserve
Programme related investment
513,947
1,017,229
{30,860)
(230.122)
483,087
787,107
(25,351)
467,738
787.107
1,531,178
(260,982) 1,270.194
(25,351) 1.244,843
Se8 note 23 for axplanatory notes to the fvnds.
23 Explanatory note8 to the fund8
ne
sl
These funds are avallable for use at the dlscretlon of the trusteas in furtherance of their charltab18 objectlves.
si
Fixed ass8t reserve is equSvalent to the net book value of the Ghaiity's fixed 8SS8ts that ara used In
furtherance of Ihe charity's actmties.
Programmo related Investment represent8 a loan to Ashton Contre D8v8lopmant Llmlted. Although thls
Investment generat8s sorne financial return, tts prlmary motivatlon Is not financial but Ihe actual furtherance of
the charlty's objects, glven the commonallty of many of the objectlves of bolh charllles.
Re
VKtirns & Mental Health Services r￿1ve fundlng from the Vlctims and Survivors se￿Ice towards staff costs
and delivering a wide range of activitles such as talklng theraples. complementary therapies and soclal
SLfPPOrt.
Tralnlng & Employm8nt Setvlces recelves fundlng from the Department for Communities to deliver an
'Essential Skills, (Engllsh, Maths, ICT) programme.
Chlldcare & Family Support Services receives fundlng towards Kinderkids staffing froffl the Department for
Communities and the Pathway Fund.
New Lodge Youth Club recelves a number of grants from the Education Authority tackllng a range of socletal
issues.
Community Development recelves funding from the Community Relations Council and the Departm8nt for
Communitios.
Transfers
During the year. there w8re transfers from unrestricted funds to restricted funds to cover overspènds in certaln
prolects.
-45-

ASHTON COMMUNITY TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THEYEAR ENDED 31 MARCH 2025
24 Analys1* of net a880ts betwoon fund8
Unr08trfcted Re8trlctod
funds
fund8
2025
2025
Total
Total
2025
2024
Group
Fund balances at 31 March 2Q25 are
representsd by:
Tanglble a$s8ts
Current assetsl(Ilabllltle8)
Provisions
460.846
1,627,150
12,369
473.215
499,500
275,083 1,902,233 1,822,188
(127,457)
2,087,998
287,452 2,375,448 2,194.231
Charfty
Fund balanc08 at 31 March 2025 are
represented by:
Tanglble ass8ts
Current assetsl(Ilabllllle3)
Provlslons
457,738
1,570,297
457,736
483,087
188,146 1,758.443 1,737,027
(127,457)
2,028,033
188,146 2,218,179 2,092,657
26 Flnanclal commltments¥ guarantse8 and contlnggnt Ilabllltlos
As standard wlth grant Income. a portlon of grants recelved may become repayable rf the charitable company
fails to comply with the temis of the letter of offer.
26 Rglated party tran8actlon8
The charlly was under the control of the Board of Directors throughout the current and prevlous perlod. There
are no material related party transacllons or balances during eithèr year or at either year end such as are
required to be disclosed.

ASHTON COMMUNITYTRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THEYEAR ENDED 31 MARCH 2025
27 Cash gengratsd from oporallons
2025
2024
Group
Surplus for tha year
181,217
(302,913)
Adjustments for:
Inveslm8nt Income recognlsad In statement of financial activltles
{Gain)lloss on disposal of tangible ffixed assets
Depr8datlon and Impalmient of tangible f￿ed assets
(89,701)
(61,333)
6,976
53,080
50,445
Movements in worklng capltal:
{InCreaSe)Id8￿8a8e In deblor8
Increase In creditors
Incre8sal{decrease) In provlslons
Increasel<decrease) In deferred Income
(226,660)
378,808
(127,457>
194,998
818,752
13,194
127,457
(85,192)
Ca•h gonorated from operallon•
381,646
370,021
Charlty
Surplus for the year
123,523
(317,786)
Adluslments for..
Investment Sncome recognlsed in statement of financlal activltles
(Gain}Iloss on disposal of tanglble fixed assets
Depreciatlon and Imp81rment of tanglble fixed assets
(89,701)
(81,333)
6,976
47,927
45,288
Movements In worklng capltal:
(Increase) In debtors
Increase in credltors
Increase in provlslons
Increase In deferred income
(231,990)
378,770
(127,457)
194,996
832,031
(5,039)
127,457
(54,418)
Cash goneratsd from oporatlons
291,429
375.815
28 Anaty818 of changos In net fundg
Th8 group and charlty had no material debt during the year.
29 Subsldlarles
Details of the charity's subsidiarles at 31 March 2025 are as follows..
Name of undertaking
Reglstered
office
Natura of bu81n88S
Class of
Yo Held
Share¥ held Dlroct Indlrect
New Lodge Arts
5 Churchill
Street, Belfast,
BT15 2BP
Educational activites
Limited by
guarantee
100.00
-47-