ids.
Company Registration No. NI606396 {Northern Ireland)
chartered accountants
CASTLEROCK COMMUNITY ASSOCIATION
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
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
Independent examiner's report
Statement of financial activities
Balance sheet
Notes to the financial statements
9-14

CASTLEROCK COMMUNITY ASSOCIATION
ids.
chartered accountants
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
J Bradley
PBCorr
S J Hutchinson
CJOY
G McEwing
H Davies
Ms A Chapman
Charlty number
105002
Company number
N1606396
Registered office
2A Circular Road
CASTLEROCK
Co Londonderry
BT514XA
Independent examiner
IDS Chartered Accountants LLP
23125 Queen Street
COLERAINE
Co Londonderry
BT52 1 BG

CASTLEROCK COMMUNITY ASSOCIATION
ids.
chartered accountants
TRUSTEES, REPORT (INCLUDING DIRECTOR'S REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
The Trustees present their annual report and financial statements for the year ended 31 March 2024.
The financial statements have been prepared in accordance with the accounting policies set out in note I to the
financial statements and comply with the Charity's Igoverning documentl, the Companies Act 2006 and "Accounting
and Reporting by Charities.. Slalement 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
1021 (effective 1 January 2019).
Objectives and activitles
The Charity's objects are to promote the benefit of the inhabitants of Castlerock and its environs {without distinction)
by associating with the statutory authorities, voluntary and community organisations and inhabitants in a common
effort lo..
Advance community development by providing resources, facilities, support and information for community
and voluntary groups and organisations and encouraging and assisting such organisalions to cooperate to
achieve their aims
Promote culture, arts and heritage
Advance education and training and provide information 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 recreation and other leisure time occupations with the
object of improving the conditions of life for said residents
Advance environmental protection and improvement
Advance health and promote participation in healthy re¢realion in particular Cycling, hiking and walking
All the directorsltrustees and supporters of the Association are volunteers.
Achievements and perfomiance
The Charity aim5 have been rnet through the delivery of the Village Plan
The Village Plan 202>2027 can be located on its website WWN.
strategic direction.
kni.
and is the framework for CCA'S
The progress against each of the three headings in the past year is as follows..
Goal 1- Castlerock's environment and infrastructure
Reinstall and maintain the historic railway brldge
Regular interface and updates received from CC&GBC Officers and Council Members. Council have
undertaken a protracted period of liaising with Translink to agree the technical specification and requirements
for the refurbishment and installation of the bridge. A public tendering process for the necessary works was
undertaken in September 2024 and Council are evaluating the submissions with the intention of taking a report
to a service committee in October or November

CASTLEROCK COMMUNITY ASSOCIATION
ids.
chartered accountants
TRUSTEES, REPORT (INCLUDING DIRECTOR'S REPORT) ICONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Ensure safe road crosslng by Hezlett Prlmary School
After losing the lollipop manlcrossing patrol officer for Hezletl Primary School {funding CLttsl members of the
CCA actively engaged local councillors and local media to raise awareness of the issue. Subsequently the EA
changed the policy and a new colleague was employed in 2024
Improve facilities in the Village
In partnership with the Landscape Partnership Scheme the Moorlands Grazing Project achieved a successful
reduction of bracken in ils first year. The refurbishment was completed on the sea front amenity area on Main
Street. Castlerock Trails and Tails Projecl-comprising a wall mur31, restoration of "sea shell" railway station sign,
establishment of walking trails in and around the Village were also completed.
Goal 2-Enhance and protect Castlerock's natural environment
Village Beautlful
The annual hanging of c 120 basketsltubs. CCA is grateful to CC&GBC for the planting of the tubs and regular
watering throughout the Summer. A huge Ihanks also to the Volunteers who assist with the hanging up and
taking down. Thanks also lo the Volunteers who maintain the entrance to the Village throughout the year. For
the year of reporting CCA took the decision to buy perennial plants to provide all year-round cover at the
entrance and other locations throughout the Village.
Environmental project-Live Here, Love Here.
Familiesllndividuals of all ages who are looking to maintain some physicallwellbeing alongside tFE opportunity
lo care for the Village carry out regular litter picking alongside regular beach clean ups
Goal 3-Support people and the wider COTfsrnunity-programme of activitieslservices provlded between 1st
April 2023 and 31st March 2024
Deliver Inclusive programme of events
Community garden project. CCA owned polytunnel provide5 plots at Hezletl House to enable people to grow
vegetableslfruits with the added bonus of improving health and wellbeing. There is a waiting list for when plots
do become available
Staffing of the Community and visitor Information Centre, dealing with enquiries from residents and visitors to
the Centre
Easter activities-treasure hunt and picture Gompetition
Castlerock's Magical Christmas Weekend, including the Christmas Light Switch on and Elf Hunt. Thank you to
CC&GBC for granting an award of £2230 towards this event A cross community event where CCA works with
the local school, playgroup, scout group and businesses.
Craft Club, which is held on a monthly basis
Games Night also held on a monthly basis
W31kfest, in ils 15th year continues to attract fami1ieslindividuals who are keen to explore the Village and
surrounding areas. Many thanks to Translink, National Trust and the dedicated team that continue to make this
event a success

CASTLEROCK COMMUNITY ASSOCIATION
ids.
chartered accountants
TRUSTEES, REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
'Winter Warmer"_the Community and Information Centre provides a warm place for people to meet and enjoy a
cup of coffeeltea and bowl of soup. The original concept was born as one of the consequences of post covid to
provide a welcoming place and encourage social interaction.
Castlerock's Kings Coronation Celebration. Thank you to the National Lottery who awarded a grant of £3680.
CCA worked alongside the local scout group to co-ordinate this event with support from local businesses.
CCA was able offer volunteer opportunities for a young person working towards his Duke of Edinburgh Award
The total number of participants for the above was c2110 this does not include footfall into the Centre c780
Communication and Information Sharing to promote good relatlons
CCA maintains a lively facebook and Instagram feeds, sharing information about local events and activities
Enhance use of the Community and Visitor Information Centre
CCA supports a number of other groups that use the Community and Visitor Information Centre on a regular
basis for example, book club, creative writing club, French club and the Royal British Legion
Enhance Polltlcal Engagement
Facilitating Networks hosting regular meetings with local Councillors and Senior Council Offi￿rS on issues of
concerns such as the return of the historic railway bridge, traffic management and recreation facilities. See also
above result re lobbying for the replacement of traffic warden officer.
Hosting of clinics in the Community and Visitor InforFnation Centre so that community members can interact with
elected representatives from all parties to raise issues14 Clinics)
CCA wishes to formally thank all 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 role in rnaking things
happen and of course all those that participate in the events and activities.
Flnancial review
The principal funding source for the Association continues lo be the Village Draw, which was established in 2012
and contributes towards the Associations running costs. Where possible the Association reclaims tax through the
Gift Aid scheme. The AssoGialion is also grateful for the £3500 Community Development Support Grant from
Causeway Coast and Glens Borough Coun¢il. There are no paid staff.
Reserves Policy is reviewed on an annual basis as guided by the Charities Commission Northem Ireland. The
Association is fully compliant with the policy, The Association has a duty lo identify principal risks and uncertainty
affecting the Charity and review the risks to which the charity is exposed and to ensure that appropriate controls are
in place to provide a reasonable assurance against fraud and error. Controls are regularly reviewed and discussed.
The going concern is how to strengthen volunteering and engagement. A policy briefing paper at the request of
Volunteer Now by Queen's University Belfast titled 'Exp5oring Posl-Pandemic Trends in Volunteer Participation and
Wellbeing" addresses this key risk. CCA will review its recommendations.
structure, governance and management
The Charity is a company limited by guarantee.

CASTLEROCK COMMUNITY ASSOCIATION
ids.
chartered accountants
TRUSTEES, REPORT {INCLUDING DIRECTOR'S REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
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
Caroline Marshall
H Davies
Mr William King
Ms A Chapman
(Resigned 26 February 2024)
(Resigned 9 June 2023}
Recmitmgnt and appointment of trustees
None of the Trustees has any beneficial interest in the company. All of the Truslees are members of the company
and guarantee to contribute £1 in the event of a winding up.
The Trustees,
report was approved by the Board ofTrLtstees.
Tr
stee
3 December
24

CASTLEROCK COMMUNITY ASSOCIATION
ids.
chartered accountants
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF CASTLEROCK COMMUNITY ASSOCIATION
I report lo the Trustees on my examination of the financial statements of Castlerock Community Association (the
Gharity) for the year ended 31 March 2024.
Respectlve responslbilities of trustees and examiner
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 to audit under company law, and is eligible for independent
examination, it is my responsibility to..
examine the accounts under seclion 65 of the Charities Act {Northem Ireland) 2008..
follow the procedures laid down in the general Directions given by the Charity Commission for Northern
Ireland under section 65191{b) of the Charities Act., and
state whether particular matters have come lo my attention.
Basis of independent examiner's rport
I have examined your charity accounts as required under section 65 of the Charities Act and my examination w85
carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under
section 6519)(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 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 to stale whether any material matters have come to my attention giving me cause lo believe..
1. That accounting records were not kept in accordance with section 386 of the Companies Act 2006
2. That the accoun15 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 applicalje
to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the
UK and Republic of Ireland
4. That there is further information needed for a proper understanding of the accounts to be reached.
Independent examiner's statement
I have completed my examination and I have no concerns in respect of the mallers11110141 listed above, and have
come across no other matters in connection with the examination to which attention should be drawn in this report in
order to enable a proper understanding of the financial statements to be reached.
Alison Wallace
IDS Chartered Accountants LLP
23125 Queen Street
COLERAINE
Co Londonderry
BT52 1 BG
Dated.. 3 December 2024

CASTLEROCK COMMUNITY ASSOCIATION
ids.
chartered accountants
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
Unrestricted Restricted
funds
funds
2024
2024
Total Unrestricted Restricted
funds
funds
2023
2023
Totsl
2024
2023
Notes
Income from:
Donations and legacies
Other trading activities
2,240
6,198
9,023
11,263
6,198
4,244
5,885
4,375
8,619
5,885
Total income
8,438
9,023
17,461
10,129
4,375
14,504
Expenditure on:
Raising funds
Charitable activities
4,568
12,362
5,343
3,680
9,911
16,042
3,000
6,405
3,000
10,141
3,736
Total expenditure
16,930
9,023
25,953
9,405
3,736
13,141
Net Incomellexpenditure) and
movement in funds
(8,4921
(8,492)
724
639
1,363
Reconciliation of funds..
Fund balances at 1 April 2023
50,397
839
51,036
49,673
49,673
Fund balances at 31 March
2024
41,905
639
42,544
50,397
639
51,036
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure
derive from continuing activities.

CASTLEROCK COMMUNITY ASSOCIATION
ids.
chartered accountants
BALANCE SHEET
AS AT 31 MARCH 2024
2024
2023
Notes
Current assets
Debtors
Cash at bank and in hand
1,872
41.149
1,332
49,704
43,021
51,036
Net current assets
43,021
51,036
Creditors: amounts falling due after
more than one year
{4771
Net assets excluding pension Ilability
42,544
51,036
Net assets
42,544
51.036
The funds of the Charity
Restricted income funds
Unrestricted funds
11
639
41,905
639
50,397
42,544
51,036
The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act
2006, for the year ended 31 March 2024.
The director acknowledges her responsibilities for complying with the requirernents of the Companies Act 2006 with
respect to accounting records and the preparation of financial statements.
The members have not required Ihe company to obtain an audit of it5 financial statements for the y ear in question in
accordance with section 476.
These financial statements have been prepared in accordan￿ with the provisions applicable to companies subject
lo the small companies regime.
The financi
I slalements were approved by the Trustees on 3 December 2024
Trust
Compa
registratio
number N
06396 (Northern Ireland)

CASTLEROCK COMMUNITY ASSOCIATION
ids.
Chartered accountants
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies
Charity information
Castlerock Community Association is a privale company limited by guarantee incorporated in Northern
Ireland. The registered office 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 lo Charities preparing their
accounts in accordance with Ihe Financial Reporting Standard applicable in the UK and Republic of Ireland
{FRS 102)" (as amended for accounting periods commencing from 1 January 20161.
The financial statements are prepared in sterling, which is Ihe funGlional currency of the Charity. Monetary
amounts in these financial statements are rounded to the nearest £.
1.2 Golng concern
Al 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 in preparing the financial statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable
objectives 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 or grantors as lo how they may be used. The
purposes and uses of the restricted funds are set out in the noles to the financial statements.
1.4 Income
Income is recognised when the Charity is legally entitled to it arter any performance conditions have been
met, the amounts can be measured reliably, and it is probable that income wi15 be received.
Cash rjonations are recognised on receipt. Other donations are recognised once the Charity has been notified
of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in
relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the Charity has been notified of an impending distribution,
the amount is known, and receipt is expected. If the amount 15 riot known, the legacy is treated as a
contingent asset.
1.5 Expenditure
Expenditure is recognised once there is a legal or constructive 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 aclivily. The costs of each activity are made up of the total of dIr￿t 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 reSated to the category.

CASTLEROCK COMMUNITY ASSOCIATION
ids.
chartered accountants
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies
Icontlnuedl
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 Wlth original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.
1.7 Financial instruments
The Charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, ar)d Section 12
'Other Financial Instruments Issues, of FRS 102 to all of its 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 enforceable right to sel off the recognised amounts and there is an intention to settle on a net
basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at
transaction price including transaction costs and are subsequently carried at amortised cost using the effective
interest method unless Ihe arrangement constitutes a financing transaction, where the transaction is
measured at the present value of the future receipts discounted al a market rate of interest. Financial assets
classified as receivable within one year are not amortised.
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at Iransactiors price unless
the arrangement constitutes a financing transaction, where the debt instrument is measured at the present
value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable
within one year are not amortised.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of
operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one
year or less. If not, Ihey 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.
1.8 Employee benefits
The cost of any unused holiday enlillement 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.
Critical accounting estlmates and judgements
In the application of Ihe Charity's accounting policies, the Trustees are required to make judgements,
estimates and assumptions about the carrying amount of assets and liabilities thal are not readily apparent
from other sources. The estimates and associated assumptions are based on historical experience and other
factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the estimate is revised where the revision affects only that
period, or in the period of the revision and future periods where the revision affects both current and future
periods.
10

CASTLEROCK COMMUNITY ASSOCIATION
ids.
chartered accountants
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED}
FOR THE YEAR ENDED 31 MARCH 2024
Income from donations and legacies
Unrestricted Restricted
funds
fund5
2024
2024
Total Unrestrlcted Restricted
funds
funds
2023
2023
Total
2024
2023
Donations and gifts
Grants receivable
2,240
2.240
9.023
4,244
4,244
4,375
9,023
4,375
2,240
9,023
11,263
4,244
4,375
8.619
Income from other tradlng activities
Unrestricted Unrestricted
funds
funds
2024
2023
Fundraising events
6,198
5,885
Expenditure on raising funds
Unrestricted Restricted
funds
funds
2024
2024
Total Unrestricted Restricted
funds
funds
2023
2023
Total
2024
2023
Fundralslng and publlclty
Other fundraising Gosts
4,568
5,343
9,911
3,000
3,000
11

CASTLEROCK COMMUNITY ASSOCIATION
ids.
chartered accountants
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Expenditure on charitable activities
2024
2023
Direct costs
Rent and rates
Cornputer and website costs
Bank fees
Telephone
Heat and light
General expenses
Insurance
Donations
Accountancy
Legal and professional fees
6,333
157
152
1,075
1,150
3,739
873
403
660
1,500
4,676
308
135
435
534
2,467
825
551
210
16.042
10.141
Analysis by fund
Unrestricted funds - general
Restricted funds
12.362
3.680
6.405
3,736
16,042
10,141
Trustees
None of the Trustees {or any persons connected with them) received any remuneration during the year. but
they were reimbursed a total of £258 (2023 £643) in respect of expenses incurred on behalf of the charity.
Taxation
The charity is exempt from taxation on ils activities because all its income is applied for charitable purposes.
Debtors
2024
2023
Amounts falling due within one year:
Other debtors
Prepayment5 and accrued income
1,455
417
865
467
1,872
1,332
10 Deferred In¢ome
2024
2023
Other deferred income
477
12

CASTLEROCK COMMUNITY ASSOCIATION
ids.
chartered accountants
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
11 Restricted funds
The restricted funds of the charity comprise the unexpended balance5 of donations and grants held on trust
subject to specific conditions by donors as lo how they may be used.
At 1 April
2023
Incoming
resources
Resources At 31 March
expended
2024
639
9,023
19,023)
639
Previous year:
At 1 Aprll
2022
Incomlng
resources
Resources At 31 March
expended
2023
4,375
13,736)
639
12 Unrestricted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are
not subject to specific conditions by donors and grantors as lo how they may be used. These include
designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
At 1 April
2023
Incoming
resources
Resources At 31 March
expended
2024
Designated funds
General funds
23,364
27,033
3,000
5,438
26,364
15,541
(16,930)
50,397
8,438
(16,9301
41,905
Previous year:
At 1 April
2022
Incoming
resources
Resources At 31 March
expended
2023
Designated funds
General funds
23,364
26,309
23,364
27,033
10,129
(9,4051
49,673
10,129
(9,4051
50,397

CASTLEROCK COMMUNITY ASSOCIATION
ids.
chartered accountants
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
13 Analysis of net assets be￿een funds
Unrestricted
funds
2024
Restricted
funds
2024
Total
2024
At 31 March 2024:
Current asselsllliabilities}
Long term liabilities
42,382
1477}
639
43,021
(4771
41,905
639
42,544
Unrestrlcted
funds
2023
Restrlcted
funds
2023
Total
2023
At 31 March 2023..
Current assetsllliabilitiesl
50,397
639
51,036
50,397
639
51,036
14-