Company Registration No. N1606396 (Northern Ireland)
ids
chartered accountants
CASTLEROCK COMMUNITY ASSOCIATION
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
IDS Chartered Accountants LLP
23125 Queen Street
COLERAINE
Co Londonderry
BT52 1 BG

CASTLEROCK COMMUNITY ASSOCIATION
ids:
chartered accountants
CONTENTS
Page
Legal and administrative information
Trustees, report
Statement of financial achvities
Independent examinerfs report
Balance sheet
Notes to the financial statements
8-14

CASTLEROCK COMMUNITY ASSOCIATION
ids.
chartered accountants
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
J Bradley
PBCorr
S J Hutchinson
CJOY
G McEwing
Caroline Marshall
Hannah Davies
Charity number
105002
Company number
N 6063g6
Registered offlce
2A Circular Road
CASTLEROCK
Co Londonderry
BT514XA
Independent examlner
IDS Chartered Accountsnts LLP
23125 Queen Street
COLERAINE
Co Londonderry
BT52 1 BG

CASTLEROCK COMMUNITY ASSOCIATION
ids.
chartered accountants
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 MARCH 2023
The Trustees present their annual report and financial statements for the year ended 31 March 2023.
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 Charity's Igoverning documentl, 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 l January 20191.
Objectives and activities
The Charity's objects are to promote the benefit of the inhabitants of Casllerock and its environs (without
distinction} by associating with the statutory authorities, voluntary and community organisations and inhabitants in a
common effort to".
advance community development by providing resourtss, facilities, support and information for community
and voluntary groups and organisalions and encouraging and assisting such organisations to cooperate to
achieve their aims.,
promote culture, arts and heritage.,
advance education and training and provide infomiation and advice to local inhabitants and to visitors of
the area-,
promote good community relations, racial harmony, equality and diversity.,
relieve those in need by reason of youth, age, ill-health, disability or other disadvantage.,
provide facilities in the interests of social welfare for reoreation and other leisure time occupations with the
object of improving the conditions of life for the said residents.,
advance environmental protection and improvement.
advance health and promote participation in healthy recreation in particular cycling, hiking and walking.
The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the
Chanty should undertake.
All the directorsllrustees and supporters of the Association are volunteers.
Achlevements and performance
A new Village Plan for the period 2023-2027 was developed, updating the previous Plan from 2018-23. The Villag
Plan was based extensive public consultations with local groups, residents and businesses to identify priorities and
opportunities for the community for the next five years. The process was facilitated by Hummingbird Nl following a
tendering process.
Railway Bridge
Following continuous dialogue throughout the year and a meeting with the Chief Executive of Causeway Coast and
Glens Borough Council it has been confirmed that the original bridge will be reinstalled in early 2024.

CASTLEROCK COMMUNITY ASSOCIATION
ids
chartered accountants
TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Blnevenagh and Coastal Lowlands Landscape Partnerhship Scheme
The Association continues to contribute to the ongoing work of Ihe scheme by way of participation in the Project
Board.
Work has continued to refine the options that comprise the Castlerock Tales and Trails Project-.
Railway Station Historic 'Sea Shell. sign
Wall Mural
Public Ralm Enhancement Project
Beach Changing Shelter
Public Signage an Interpretation
Implementation will take place during 2023-24
c4360 attended Castlerock Community Assoclatlons {CCA) programme of actlvities and servlces over the
year. Attendan￿ and feedback remains strong for regular events..
1. Talks of local interest and local issues
2. Craft Club
3. Book Club
4. Games Night
5. °Drop In. Coffee Mornings
6. Annual Easter Eggstravaganzer
7. Annual Halloween Event
8. Christmas Elf Hunt
Castlerock Walkfest celebrated its 12th year and CCA acknowledges the support from the team of Volunteers that
make the programme happen each year together with support from the National Trusl, Translink and the Causeway
Coast and Glens Heritage Trust.
"Castlerock's Maglcal Christmas" is a long tradition in the Village. CCA appreciates the support of Alislair
Simpson and Sandra O'Neil in organising of this event and the Volunteers who steward. No matter the weather
there is always a great tumout. The organising team of Volunteers really appreciate the support from Hezlett
School. 1st Castlerock Scout Group and local businesses.
Support for the environmental project "Llve Here, Love Here" whereby familieslindividualslgroups carry out ad-hoc
and organised litter picks on the beach and promenade as well as elsewhere in the Village throughout the year.
There is a waiting list for The Community Garden project Ihat promotes healthy eatinglimprovements to physical
and mental wellbeing and engagement among existing users remains strong.
The Vlllage Beautlful project in its 13h year plants up 120 baskets by Volunteers. CCA wishes to acknowledge the
support from Causeway Coast and Glens Borough Council for their contribution to the plants and the regular
watering from their team.
A new event "Winter Warmer" was launched with support from NICHI to provide a warm place in the CCA
Community and Visitor Information Centre and provides soup, coffee, tea and biscuits free of charge. The Winter
Warmer initiative was a response to the issue of rising fuel costs and other costs.
June 2022 saw the celebration of the The Queen's Platlnum Jubilee c1200 people, familles and individuals
tumed up to watch the live screening of the concert and to enjoy the variety of food available. M￿Y thanks to
Alistair Simpson, Sandra O'Neill and all the Volunteers that were involved in the organisation of the event. Thanks
also to local businesses especially the support of Coleraine Plant Hire and the Orange Hall.

CASTLEROCK COMMUNITY ASSOCIATION
ids.
chartered accountants
TRUSTEES, REPORT {INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Post COVID, CCA has been reviewing the purpose of The Community and Visitor Informatlon Centre. The
reason being that during COVID, enquiries for different services were being directed lo the Directory of Services for
the Northern Area which is a very comprehensive guide providing contact details for a huge spectrum of services.
The Centre is now open Thursday lo Saturday for general enquiries. Following the new Village Plan there will also
be increased opportunities for the entre to be used as a Community Hub for other groups.
CCA wishes to formally thank all of the Volunteers that support the Association in its programme of activities and
services. Additionally, thanks to local businesses, school, churches and groups that play a vital rde in making things
happen and of course those that participate in the events and activities
Financial review
The principal funding source for CCA continues lo be the Village Draw, which was established in 2012 and
contributes towards CCA'S running costs. Where possible CCA reclaims tax through the Gift Aid scheme. CCA was
awarded a Community Development Support
Grant of £3500 from Causeway Coast and Glens Borough Council. There are no paid staff.
The Reserves Policy is reviewed on an annual basis as guided by the Charities Commission Northern Ireland. CCA
has a duty to Identify and review the risks to which the charity is exposed and to ensure that appropriate controls
are in place to provide reasonable assurance against fraud and error. Controls are regularly reviewed and
discussed.
Structure, governance and management
The Charity is a company limited by guarantee.
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..
J Bradley
PBCorr
S J Hutchinson
CJOY
G McEwing
W King
MrA J McGarvey
Caroline Marshall
Hannah Davies
(Dec&ased 9 JLtne 20231
(Resigned 3 January 2023)
None of the Trustees has any beneficial interest in the company. All of the Trustees are members of the company
and guarantee lo contribute £1 in the event of a winding up.
The Trustees, report was approved by the Board of Trustees.
Trustee
18 September 2023

CASTLEROCK COMMUNITY ASSOCIATION
ids,
chartered accountants
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF CASTLEROCK COMMUNITY ASSOCIATION
I report to the Trustees on my examination of the financial statements of Castlerock Community Association (the
Charity) for the year ended 31 March 2023.
Respective responslbllltles of trustees and examlner
As the charity trustees (and also the directors of the company for the purposes of company lawl 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 lo audit under company law, and is eligible for independent
examination, it is my responsibility to..
examine the accounts under section 65 of the CharitiesAcl (Northern Ireland) 2008.,
follow the procedures laid down in the general Directions given by the Charity Commission for Northern
Iieland under section 65(91{bl of the Charities Act, and
slate whether particular matters have come to my attention.
Basls of independent examlner's rport
I 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 Northem Ireland under
section 65{9}Ib} 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 includes 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 lo state whether any material matters have come to my attention giving me cause to believe=
1. That accounting records were not kept in accordance with section 386 of the Companies Act 2006
2. That the accounts do not accord with those accounting records
3. 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
4. That there is furth8r infomation needed for a proper understanding of the accounts to be reached.
Independent examlner's statement
I have completed my examination and I have no concerns in respect of the matters {1) to14) listed above, and have
come across no other matters in connection with the examination lo which attention should be drawn in this report in
order to enable a proper understanding of the financial siatements to be reached.
Alison Wallace
IDS Chartered Accountants LLP
23125 Queen Street
COLERAINE
Co Londondery
BT52 1BG
Dated.. 18 September 2023

CASTLEROCK COMMUNITY ASSOCIATION
ids.
chartered accountants
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2023
Unrestrlcted Restricted
funds
funds
2023
2023
Total
Unrestrlcted Restricted
funds
funds
2022
2022
Total
2023
2022
Notes
Income from:
Donations and
legacles
Other trading
activities
Investments
4,244
4,375
8,619
9,899
2,506
12,405
5,885
5,885
5,565
23
5,565
23
Total income
10,129
4,375
14,504
15.487
2,506
17,993
Ex enditure on:
Raising funds
3,000
3,000
2,295
2,295
Charitable activities
6,405
3,736
10,141
6,654
2,506
9,160
Total expenditure
9,405
3.736
13,141
8,949
2,506
11,455
Net Income for the yearl
Net movement in funds
724
639
1,363
6,538
6,538
Fund balan￿S at 1 April
2022
49,673
49,673
43,135
43,135
Fund balances at 31
March 2023
50,397
639
51,036
49,673
49,673
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 activitie5 also complies with the requirements for an income and expenditure account
under the Companies Act 2006.

CASTLEROCK COMMUNITY ASSOCIATION
ids
chartered accountants
BALANCE SHEET
AS AT 31 MARCH 2023
2023
2022
Notes
Current assets
Debtors
Cash at bank and in hand
10
1,332
49,704
1,499
48,174
51,036
49,673
Net current assets
51,036
49,673
Income funds
Restricted funds
Unrestricted funds
Designated funds
General unrestricted funds
639
12
23,334
25,863
23,384
26,309
50,397
49,673
51,036
49,673
The company is entitled to the exemplion from the audit requirement contained in section 477 of the Companies Act
2006, for the year ended 31 March 2023.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006
with respect to accounting records and the preparation of financial statements.
The members have not required the company lo 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 with the provisions applicable lo companies subject
to the small companies regime.
The financial statements were approved by the Trustees on 18 September 2023
fvfyi
Trustee
Company Registration No. N1606396

CASTLEROCK COMMUNITY ASSOCIATION
ids:
chartered accountants
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
Accounting policies
Charity information
Castlerock Community Association is a private company limited by guarantee incorporated in Northern
Ireland. The registered offi'ce is 2A Circular Road, CASTLEROCK, Co Londonderry, BT514XA.
1.1 Accounting convention
The financial statements have been prepared in accordance with the Companies Act 2006 and "Accounting
and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing iheir
accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
(FRS 102)" las amended for accounting periods commencing from 1 January 2016}.
The financial statements are prepared in sterling, which is the functional currency of the Charity. Monetary
amounts in these financial statements are rounded to the nearest £.
1.2 Golng Concern
At the time of approving the financial statements. the Trustees have a reasonable expectation that the Charity
has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees
continue to adopt the going concern basis of accounting Lin preparing the financial statement5.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable
objectives unless the funds have been designated for other purposes. £23,334 of the unrestricted funds relate
to designated funds. These funds were donated to the Charity on behalf of a deceased past Hon. Secretary.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and
uses of the restricted funds are sel out in the notes to the financial statements.
1.4 Income
Income is recognised when the Charity 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 Charity has been notified
of the donation, unless performance condltions 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 Charity 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.

CASTLEROCK COMMUNITY ASSOCIATION
ids.
chartered accountants
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED
FOR THE YEAR ENDED 31 MARCH 2023
Accounting policies
IContlnued}
1.6 Expenditure
Expenditure is recognised once there is a legal or conslructive obligation to transfer economic benefit to a
third party, 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 classified by activity. The costs of each activity are made up of the total of dir￿1 costs and
shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single
activity are allocated directly to that activity. Shared costs which contribute to more than one activity and
support costs which are not attributable to a single activity are apportioned between those activities on a basis
consistent with the use of resources. Central staff costs are allocated on the basis of time spent. and
depreciation charges are allocated on the portion of the asset's use.
All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate
all costs related to the category.
1.6 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 liabilits'es.
1.7 Financlal instruments
The Charity has elected to apply the provisions of Section 11 'Basic Financial Instruments. and Section 12
'Other Financlal Instruments Issues, ol FRS 102 to all of ils financial instruments.
Financial instruments are recognised in the Charity's balance sheet when the Charity 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 @nforceable right to set off the recognised amounts and there is an intention to settle on a net
basis or to realise the asset and setde the liability sirnultaneously.
Baslc financlal assets
Basic fi'nancial assets, which include debtors and cash and bank balances. are initially measured at
transaction price including transaction costs and are subsequently carried al amortised cost using the effective
interest rnethod 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 flnanclal liabllltles
Basic financial liabilities, including creditors and bank loans are initially recognlsed at transaction pri￿ 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 SL¢ppliers. 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.

CASTLEROCK COMMUNITY ASSOCIATION
ids.
chartered accountants
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Accountlng policies
(Continued)
1.8 Employee beneflts
The cost of any unused holiday enliuemenl is recognised in the period in which the employee's services are
received.
Termination benefits are recognised immediately as an expense when the Charity is demonstrably committed
to terminate the employment of an employee or to provide termination benefits.
Crltlcal accounting estimates and Judgements
In the application of the Charity's accounting policies, the Trustees are required to make judgements,
estimates and assumptions about the carying amount of assets and liabilities Ihal are not readily apparent
from other sources. The estimates and associated assumptions are based on historical experience and other
factors that are considered lo be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions lo accounting
estimate5 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.
10-

ids.
chartered accountan

CASTLEROCK COMMUNITY ASSOCIATION
ids;
chartered accountants
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
other trading activitles
Unrestrlcted Unrestricted
funds
funds
2023
2022
Fundraising events
5,885
5,565
nvestments
Total Unrestricted
funds
2023
2022
Interest receivable
23
Charitable activities
2023
2022
Rent and rates
Computer and website costs
Bank fees
Telephone
Heat and light
General expenses
InsuJBnce
Donations
Legal and professional fees
4,678
308
135
435
534
2,467
825
551
210
3,052
1,320
118
889
959
1,437
760
25
600
10,141
9,160
10,141
9,160
Analysis by fund
Unrestricted funds
Restricted funds
6,405
3,736
6,654
2,506
10,141
9,160
12-

CASTLEROCK COMMUNITY ASSOCIATION
ids.
chartered accountants
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Ralslng funds
2023
2022
Other fundraising costs
3,000
2,295
3,000
2.295
Trustees
None of the Trustees (or any persons connected with them) reGeived any remuneration during the year, but
they were reimbursed a total of £64312022 £899) in respect of expenses incurred on behalf of the charity.
Taxation
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section
252 of the Taxationof Chargeable Gains Act 1992 to the extent that these are applied to ils charitable objects.
10 Debtors
2023
2022
Amounts falling due withln one year:
other debtors
Prepayments and accrued income
865
467
1,038
461
1,332
1,499
11 AnalysSs of net assets between funds
Unrestrlcted Restrlcted
funds
funds
2023
2023
Total Unrestricted Restricted
funds
funds
2022
2022
Total
2023
2022
Fund balances at 31
March 2023 are
represented by-
Current assetsl(liabilities}
50,397
639
51,036
49,673
49,673
50,397
639
51036
49,673
49,673
13-

CASTLEROCK COMMUNITY ASSOCIATION
ids.
chartered accountants
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
12 Designated funds
The income funds of the charity include the following designated funds which have been sel aside out of
unrestricled fvnds by the Irustees for specific purposes..
Movement In
funds
Incoming 8alance at 31
resources
March 2023
Balance at 1
April 2022
23,364
(30)
23,334
23,364
130)
23,334
14-