Registered number NIO65977 Charity number 104829
Claragh Bridge Vintage Club
Report of the Trustees and Financial Statements
for the year ended 31 December 2025
Claragh Bridge Vintage Club Directors’ Report and Financial Statements Contents
| Page | |
|---|---|
| Company information | 1 |
| Trustees Report | 2-3 |
| Independent Examiner's Report | 4-5 |
| Statement of Financial Activities | 6 |
| Balance Sheet | 7 |
| Notestothefinancialstatements | 8-11 |
Claragh Bridge Vintage Club Company Information
Trustees/Officers
Mr Liam Quinn (Director/Chairperson) Mr Patrick Murray (Director/Secretary) Mr Liam O'Connor (Director/Treasurer) Mr Patrick O'Connor (Director/Trustee) Mr Graham Brown (Director/Trustee)
Independent Examiner L Kerr & Co Unit 58 Armagh Business Centre Loughgall Road Armagh BT61 7NH
Bankers First Trust Bank Main Street Newcastle Co Down BT33 OAD
Registered office 39 Ballywillwill Road Castlewellan County Down BT31 9LF
Business Address The Blacksmiths Cottage Clara Bridge Castlewellan Co Down BT31 9PA
Registered number NI065977
Charity number 104829
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Claragh Bridge Vintage Club Trustees’ Report
The Trustees of Claragh Bridge Vintage Club Limited present their report and the financial statements for the year ended 31 December 2025 and the Trustees who served during the year are set out on Page 1.
The Trustees have adopted the provisions of 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 lreland(FRS102).
OBJECTIVES AND ACTIVITIES
The objectives of the Company is to organise a cross-community vintage, classic and agricultural show and community show and community festival together with county markets, musical entertainment, competitions, safety demonstrations, trade stands, craft stalls, community and voluntary stands, held in a neutral venue to promote better crosscommunity relations.
FINANCIAL REVIEW
The Annual Financial Statements are attached on pages 6 and 7 in this Report and the Trustees are pleased with the results for this financial year and with amounts that were available for distribution to various organisations during the year.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The Charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
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TRUSTEES RESPONSIBILTY STATEMENT
The Trustees are responsible for preparing the Trustees’ report and the financial statements in accordance with applicable law and the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Charities legislation requires the Trustees to prepare financial statements for each financial year. Under Charities legislation the Trustees must not approve the financial statements unless they are satisfied they give a true and fair view of the state of affairs of the charity and of the incoming resources including the receipts and payments, of the charity for that year. In preparing these financial statements, the Trustees are required to:
- select suitable accounting policies and then apply them consistently;
-observe the methods and principles in the Charities SORP;
-make judgments and accounting estimates that are reasonable and prudent;
-state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements.
-prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities legislation.
They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by order of the board of trustees on 18 February 2026 and signed on its behalf by:
Mr Patrick Murray Vp A Yun . Trustee
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Claragh Bridge Vintage Club Independent examiner's report to the charity trustees of Claragh Bridge Vintage Club
You have acknowledged on the balance sheet as at 31 December 2025 your duty to ensure that the company has kept proper accounting records and to prepare accounts that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
Respective responsibilities of charity trustees
and examiner
As the charity trustees (and also the directors of the company for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006. Having satisfied myself that the charity is not subject to audit under company law, and is eligible for independent examination, it is my responsibility to:
-
Examine the accounts 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 65(9)(b) of the Charities Act.
-
State whether particular matters have come to my attention.
Basis of independent examiner's report
| have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act. The examination included a review of the accounting records kept by the Charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters.
My role is to state whether any material matters have come to my attention giving me cause to believe:
-
That accounting records were not kept in accordance with section 386 of the Companies Act 2006.
-
That the accounts do not accord with those accounting records.
-
That the accounts do not comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the 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.
-
That there is further information needed for a proper understanding of the accounts to be reached.
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Claragh Bridge Vintage Club Independent examiner's statement
| have completed my examination and have no concerns in respect of the matters (1) to (4) listed above, and in connection with following the directions of the Charity Commisison for Northern Ireland, | have found no matters that require drawing to your attention.
L Kerr & Co Chartered Accountants Unit 58 Armagh Business Centre Loughgall Road Armagh BT61 7NH
18 February 2026
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Claragh Bridge Vintage Club
Statement of Financial Activities for the year ended 31 December 2025
| Notes | 2025 | 2024 | |
|---|---|---|---|
| Incoming resources | £ | £ | |
| Unrestricted funds | |||
| Membership Fees received | 80 | 80 | |
| Vintage Show& tractor run | 31,263 | 34,626 | |
| Interest received | 422 | 471 | |
| 31,765 | 35,177 | ||
| Restricted funds | |||
| Grants received | 7,890 | 4,525 | |
| 7,890 © | 4,525 | ||
| Total incoming resources | 39,655 | =——s«399,702 | |
| Resources expenses | |||
| Unrestricted funds | |||
| Donations | 2 | 16,900 | 23,275 |
| Administrative Expenses | 3 | 7,927 | 7 8,313 |
| 24,827 | 31,588 | ||
| Restricted funds | |||
| Administrative Expenses | 3 | 7,890 | 4,525 |
| 7,890 | 4,525 | ||
| Total resources expenses | 32,717 | 36,113 | |
| Net incoming resources | 6,938 | 3,589 | |
| Fund balances broughtforward | 28,691 | 25,102 | |
| Fundbalancescarriedforward | 35,629 | 28,691 |
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Claragh Bridge Vintage Club Balance Sheet as at 31 December 2025
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|||||||||
|---|---|---|---|---|---|---|---|
|Notes|2025|2024|
|£|£|
|Fixed|assets|
|Investments|5|5,340|5,340|
|Current|assets|
|Cash|at|bank|and|in|hand|25,353|23,891|
|Creditors:|amounts|falling|due|
|within|one|year|6|(2,490)|(540)|
|Net|current|assets|22,863|23,351|
|Net assets|35,629|28,691|
|Income|funds|
|Unrestricted|funds|7|35,629|28,691|
|Restricted|funds|9|-|-|
|Total funds|35,629|28,691|
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The charitable company is entitled to exemption from audit under section 477 of the Companies Act 2006 for the year end 31 December 2025.
The members have not required the charitable company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
(a) ensuring that the charitable company keeps accounting records that comply with Section 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial years in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small charitable companies.
The financial statements were approved by the board of Trustees on 18 February 2026 and were signed on its behalf by:
Mr Liam O'Connor (Director)
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Claragh Bridge Vintage Club Notes to the Accounts for the year ended 31 December 2025
- 1 Accounting policies
The financial statements of the charitable company, which is a public benefit entry under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) ‘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 2015)’, Financial Reporting Standard 102 ‘The Financial Reporting applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Plant & equipment
Over 5 years
Exepnditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings that have been allocated to activities on a basis consistent with the use of resources.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restriced purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
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Claragh Bridge Vintage Club Notes to the Accounts for the year ended 31 December 2025
| 2 | Donations - unrestricted funds | 2025 | 2024 |
|---|---|---|---|
| £ | £ | ||
| Chest Heart & Stroke Association | 2,000 | - | |
| Friends of the Cancer Centre | - | 200 | |
| Lisburn Action Cancer | 1,000 | - | |
| Daisy Lodge Cancer Fund | 700 | 4,200 | |
| PIPS | 2,000 | - | |
| Brendan O'Hare | 1,000 | - | |
| Slieve Croob 1st Responders | - | 1,000 | |
| Self Harm | 500 | - | |
| Kevin Bell Repatriation Trust | 1,000 | 1,000 | |
| My My | - | 1,000 | |
| Knockevin Special School | 500 | - | |
| W.E.L.L. | 500 | - | |
| Order of Malta Ambulance Corps | 300 | 300 | |
| NC Wild Fire | 300 | - | |
| Newry Hospice | 100 | - | |
| Cancer Research | - | 3,000 | |
| Kids Kabin | 1,000 | 1,000 | |
| Friends of St Francis | - | 1,000 | |
| Dundrum FC | 300 | - | |
| Pensioners dinner | 1,950 | 2,075 | |
| Advocacy | - | 1,000 | |
| Diabetes UK Northen Ireland | 3,000 | - | |
| Angel Wishes | - | 1,000 | |
| RNLI | 500 | 1,000 | |
| AirAmbulance Northern Ireland | 250 | 4,000 | |
| Miscellaneous donations | - | 1,500 | |
| 16,900 | 23,275 | ||
| 3 | Expenses - Unrestricted funds | 2025 | 2024 |
| £ | £ | ||
| Insurance | 776 | 600 | |
| Vintage Show- General cost/expenses | - | 3,124 | |
| Vintage Show - marquee hire | 1,227 | 1,350 | |
| Printing and publishing costs | 2,056 | 2,029 | |
| Sundry expenses | 962 | 10 | |
| Accountancy Fees | 761 | 678 | |
| Bank charges | 289 | 321 | |
| Heat& light Depreciation |
- 1,856 _ |
201 _* |
|
| 7,927 | 8,313 |
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Claragh Bridge Vintage Club Notes to the Accounts
for the year ended 31 December 2025
| Expenses - restricted funds | 2025 | 2024 |
|---|---|---|
| £ | £ | |
| Vintage Show- General cost/expenses | 7,417 | 4,525 |
| Vintage Show - marquee hire | 473 | - |
| 7,890 | 4,525 |
4 Tangible fixed assets
| Tangible fixed assets | |
|---|---|
| Plant and | |
| equipment | |
| £ | |
| Cost | |
| At1January2025 | 4,335 |
| At 31 December 2025 | 13,617 |
| Depreciation | |
| At 1 January 2025 | 4,335 |
| At 31 December 2025 | 6,191 |
| Net book value | |
| At31December2025 | 7,426 |
| 5 | Investments | ||
|---|---|---|---|
| Other | |||
| investments | |||
| £ | |||
| Cost | |||
| At 1 January 2025 | 5,340 | ||
| At 31 December 2025 | 5,340 | ||
| Other investments | 2025 | 2024 | |
| £ | £ | ||
| Unlistedinvestments | 5,340 | 5,340 |
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Claragh Bridge Vintage Club Notes to the Accounts
for the year ended 31 December 2025
| 6 | Creditors: amounts falling due within one year | 2025 | 2024 |
|---|---|---|---|
| £ | £ | ||
| Accruals | 2,490 | 540 | |
| 7 | Unrestricted funds | 2025 | |
| £ | |||
| At 1 January 2025 | 28,691 | ||
| Incoming resources | 31,765 | ||
| Utilised/(released) | (24,827) | ||
| Transfers to general fund | 6,938 | ||
| At31December2025 | 35,629 | ||
| 9 | Restricted funds | 2025 | |
| £ | |||
| At 1 January 2025 | = | ||
| Incoming resources | 7,890 | ||
| Utilised/(released) | (7,890) | ||
| At31December2025 | - |
8 Taxation
The company is a registered charity and is therefore not liable to taxation.
9 Liability of members
Claragh Bridge Vintage Club is a company limited by guarantee. The liability of the members is limited to an amount not exceeding £1.
10 Controlling party
There is no ultimate controlling party
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