Company Reglstration No. N1606396 (Northern Ireland)
ids.
chartered accountants
CASTLEROCK COMMUNITY ASSOCIATION
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
IDS Chartered Accountsnts LLP
23125 Queen Street
COLERAINE
Co Londonderry
BT52 1BG

CASTLEROCK COMMUNITY ASSOCIATION
ids.
chartered accountants
CONTENTS
Page
Legal and administrative information
Trustees, report
Independent examinels report
Slalement 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
CJOY
G McEwing
H Davies
Ms A Chapman
MrA Simpson
K Mark
(Appointed 24 February 2025)
(Appointed 24 February 2025>
Company number
N1606396
Registered offlce
2A Circular Road
CASTLEROCK
Co Londonderry
BT514XA
Independent examlner
IDS Chartered Accountants LLP
23125 Queen Street
COLERAINE
Co Londonderry
BT52 18G

CASTLEROCK COMMUNITY ASSOCIATION
ids.
chartered accountants
TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 MARCH 2025
The Trustees present their annual report and financial statements for the year ended 31 March 2025.
The financial statements have been prepared in accordan￿ with the accounting policies set out in note 1 to the
finan¢ial ststements and comply with the Charity's goveming document, the Companies Act 2006, FRS 102 The
Financial Reporting Standard applicable in Ihe UK and Republic of Ireland" and the Charities SORP "kcounting
and Reporting by Charities.. Statement of Recommended practi￿ applicable to charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102)"
Objectives and activities
The Charity's objecls 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 to..
Advance community development by providing resources, facilities, support and information for community
and voluntary groups and organisations and encouraging and assisting such organisations lo cooperate to
achieve their aims
Promole culture, arts and heritage
Advance education and training and provide infomation 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 recreation In particular cycling, hiking and walking
Voluntee
All the directorsltrustees and 5UPPOrters of the Association are volunteers.
Achlevements and performance
The Charity aims have been met through the delivery of the Village Plan. The production of the Village was infomied
by an extensive Community consultation process.
The Village Plan 2023-2027 can be located on its website and is the framework for CCAS
strategic direction.
The progress against each of the three headings in the past year is as follows..
Goal 1- Castlerock's environment and Infrastructure
Reinstall and malntaln the historffic rallway brldge
Regular interface and updates received from CC&GBC Officers and Council Members. Council have appointed
contractor and it is anticipated that the bridge will be reinstalled in Spring 2026.
Improve facllltles in the Vlllage
In partnership with the Landscape Partnership Scheme a shelter was erected on the beach and outdocy shower
installed.

CASTLEROCK COMMUNITY ASSOCIATION
ids.
chartered accountants
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED>
FOR THE YEAR ENDED 31 MARCH 2025
Goal 2-Enhance and protect Castlerock's natural envlronment
Vlllag8 Beautlful
The annual hanging of c 64 basketsllubs. CCA is gratefvl to CC&GBC for the planting of the tubs and regular
watering throughout the Summer. A huge thanks also to the Volunleers who assist with the hanging up and
taking down. Thanks also to the Volunteers who maintain the entrance to the Village throughout the year.
Envlronmental proJect-Live Here. Love Her8.
Familiesllndividuals of all ages who are looking to maintain some physicallwellbeing alongside the opportunity
to care for the Village continue to carry out regular litter picking alongside regular beach clean ups. CCAS
equipment was also used by 1s Castlerock Scout Group to carry out a beach clean up.
Goal 3-Support people and the wlder communlty-programme of actlvitleslserrflces provlded between 1st
Aprll 2024 and 31st March 2025
Dellver Inclusive programme of 8v8nts
Community garden project. CCA owned polytunnel provides plots at Hezlett House to enable people to grow
vegetableslfruits with the added bonus of improwng health and wellbeing. There is a waiting list f￿ when plots
do become available
Staffing of the Community and Visitor Information Centre, dealing with enquiries from residents arKI visitors to
the Centre
Easter activities-treasure hunt and picture competition
Castlerod('s Magical Christmas 6th December 2024 including the Christmas Light Switch on and Elf Hunt.
Thank you to CC&GBC for granting an award of £2500 towards this event A cross-community event where
CCAworks with the local school, playgroup, scout group and businesses.
Craft Club, which is held monthly
Walkfest, in its 16th year conlinues to attract familieslindividuals 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
'Winter Warmer. .the Community and Visitor Infomiation Centre provide 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 welcomlng place and encourage social interaction.
A "Wine and Graze. fundraising event was hosted by The Neighbourhood Collective and BBQ Fundraising
Event hosted by The Coffee Hut. Many thanks to Alison O'Hare and Alistair and Sandra Robinson respectively
for their support.
The total number of participants for CCAS programme of activities and services for the year end 31st March
2025 was ¢812. This does not include footfall into the Centre of c814
Communlcatlon and Information Sharlng 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 Vlsltor Informatlon 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 and the Royal British Legion
Enhance Polltlcal Engagement
Facilitating Ne￿orkS hosting regular meetings with local Councillors and Senior Council Officers on issues of
concems such as the retum of the historic railway bridge, traffic management and recreation facilities.

CASTLEROCK COMMUNITY ASSOCIATION
ids.
chartered accountants
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Hosting of clinics in the Community and Visitor Information Centre so that community members can interact with
elected representatives from all parties to raise issues
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, playgroup, churches and groups that play a vital role in
making things happen and of course all those that participate in the events and activities.
Financial review
The principal funding source for the Association continues to be the Village Draw, which was established in 2012.
Where possible the Association reclaims tax through the Gift Aid scheme. The Association is also grateful for the
£3.500 Community Development Support Grant from Causeway Coast and Glens Borough Council. There are no
paid staff.
Reserves Policy is reviewed on an annual basis as guided by the Charities Commission Northern Ireland. The
Association is fully compliant with the policy.
The Association has a duty to 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 for the year 25126 will be
the future of the Community and Visitor Information Centre.
The Community Association has leased premises since 2011 for a Community and Visitor Information Centre in the
heart of the Village. At its busiest the Centre was open 6 days a week frorn 10am4pm. However,over the last 5
years-particularly since the COVID pandemic-use of the Centre (pre-COVID the footfall figure was around 2,300).
Currently the Centre is open Thursday to Saturday from 12noon-3pm. The figure for year ending 31st March 2025
was c814. Almost all the functions that were provided by the Centre are now available online and with smart phones
almost universally available, the way people find information has changed.
The annual costs of running the Centre have increased by over 600/0 since 2023 and are forecast to rise further. In
addition to the monetary cost, there are human resources, that is Volunteers that are required lo manage and
maintain the facility. The numbers have significantly dropped since COVID. Feedback informs us that Volunteers
were not fully occupied when on duty due to the decrease in footfal5.
As a charity, we must be mindful of how we use our income. The CCA'S funding mostly comes from individuals and
businesses who generously donate. Too much of this income is now spent on maintaining the Centre rather than
seNing the Community.
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 M¢Ewing
H Davies
Ms A Chapman
MrA Simpson
K Mark
(Resigned 24 February 2025)
{Appointed 24 February 2025}
(Appointed 24 February 2025)
None of the Trustees has any beneficial interest in the company. All of the Trustees are members of the company
and guarantee to contribute £1 in the event of a winding up.

CASTLEROCK COMMUNITY ASSOCIATION
ids.
chartered accountants
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
The Trustees, report was approved by the Board of Truste
CJOY
Trustee
4De
mber 2025

CASTLEROCK COMMUNITY ASSOCIATION
ids.
chartered accountants
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF CASTLEROCK COMMUNITY ASSOCIATION
I report on the financial statements of the Charity for the year ended 31 March 2025, which are set out on pages 7
to 14.
Respectlve responslbillties of charity Trustees and examlner
As the charity Trustees {and also the directors of the company for the purposes of company law) yw are
responsible for the preparation of the financial statements in accordance with the requirements of the Companies
Act 2006.
Having satisfied myself that the financial statements of the Charity are not required to be audit￿ under Part 16 of
the Companies Act 2006 and are eligible for independent examination, it is my responsibility to..
examine the financial statements under section 65 of the Charities Act (Northern Ireland) 2008,.
follow the procedures laid down in the general Directions given by the Commission under section 65{9)(bl
of the Charities Acl {Northern Ireland) 2008,. and
state whether particular matters have come to my attention.
Basis of independent examlner's report
I have examined your charity financial statements as required under section 65 of Ihe Charities Acl (Northem
Ireland) 2008 and my examination was carried out in accordance with the general Directions given by the Charity
Commission for Northern Ireland under section 6519)(b) of the Charities Acl. The examination included a review of
Ihe accounting records kept by the charity and a comparison of the financial statemenls presenled with those
records. It also included consideration of any unusual items or disclosures in the financial statements, and seeking
explanations from you as charity trustees concerning any such matters.
My role is to state whether any materia5 matters have come to my attention giving me cause to believe that..
1. Accounting records were not kept in accordance wilh section 386 of the Companies Act 2006., or
2. The financial statements do not accord with those accounting records., or
3. The financial statements 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 financial statements in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)., or
4. There is further information needed for a proper understanding of the financial statements to be reached.
Independent examlnerfs statement
I have completed my examination and I have no concems in respect of the matter5 (11 to14) listed above and, in
connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters
Ihat require drawing to your altention.
frC/-
Alison Wallace (FCA)
IDS Chartered Accountants LLP
23125 Queen Street
COLERAINE
Co Londonderry
BT52 1 BG
4 December 2025

CASTLEROCK COMMUNITY ASSOCIATION
ids.
chartered accountants
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Unrestrlcted Restrlcted
funds
funds
2025
2025
Total Unrestrlcted Restrlcted
funds
funds
2024
2024
Total
2025
2024
Notes
Income from:
Donations and legacies
Other trading activities
9.139
3,242
5,980
15,119
3,242
2,240
6,198
9,023
11,263
6,198
Totsl income
12,381
5,980
18.361
8.438
9,023
17,461
Expenditure on:
Raising funds
Charitable activities
1,425
12,541
2,635
3,984
4,060
16,525
4,568
12.362
5,343
3.680
9,911
16,042
Totsl expendlture
13,966
6.619
20,585
16,930
9,023
25,953
Net expendlture and
movement In funds
(1,585)
(639)
(2,224)
{8,492)
(8,492)
Reconcillatlon of funds:
Fund balances at 1 April 2024
41,905
639
42,544
50,397
639
51,036
Fund balances at 31 March
2025
40.320
40,320
41,905
639
42,544
The statement of financial activities includes all gains and losses recognised in the year. Ail income and expenditure
derive from continuing activities.

CASTLEROCK COMMUNITY ASSOCIATION
ids.
chartered accountants
BALANCE SHEET
AS AT31 MARCH 2025
2025
2024
Notes
Current assets
Debtors
Cash at bank and in hand
10
2,071
38,249
1,872
41,149
40,320
43,021
Net current assets
40,320
43,021
Credltors: amounts falllng due after
more than one year
11
1477)
Net assets
40,320
42,544
The funds of the Charity
Restrided income funds
Unrestricted funds
12
13
639
41.905
40,320
40,320
42,544
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 2025.
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 to obtain an audtt 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 to companies subject
lo the small companie5 regime.
The financial statements were approved by the Trustees on 4 December 2025
CJOY
Trustee
H Davi
Trustee
Company re
tration number
1606396 (No
rn Ireland)

CASTLEROCK COMMUNITY ASSOCIATION
ids.
chartered accountants
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Accountlng pollcles
Charlty Informatlon
Casllerock Community Association is a private company limited by guarantee incorporaled in Northern
Ireland. The registered office is 2A Circular Road. CASTLEROCK. Co Londonderry, BT514XA.
1.1 Basls of preparation
The financial statements have been prepared in accordance with the CharSty'S governing document, the
Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of
Ireland" and the Charities SORP "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)" The Charity is a Public Benefit Entity as ￿fined by
FRS 102.
The Charity has taken advantage of the provisions in the SORP for Gharities not to prepare a statement of
cash flows.
The financial statements are prepared in sterling, which is Ihe funclional currency of the Charity. Monetary
amounts in these financial statements are roL¢nded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting
policies adopted are set out below.
1.2 Golng concern
At the time of approving the financial statements, the Trustees have a reasonable expectation that the Charlty
has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees
contsnue to adopt the going concem basis of accounting in preparing the financial statements.
1.3 Charltable funds
Unreslricled funds are available for use at the discretion of the Trustees in furtherance of their charilable
objectives unless the funds have been designated for other purposes. £17.174 of the unrestricted funds relate
to designated funds. These funds were donated to the Charity on behalf of a de￿aSed past Hon. Secretary.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The
purposes and uses of the restricted funds are set out in the notes to the financial statements.
1.4 Income
Income is recognised when the Charity is legally entitled to tt 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 performan￿ conditions require deferral of the amount. Income tax recoverable in
relation to donations received under GIft￿.d 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 2025
Accountlng pollcles
Icontlnued)
1.5 Exp8nditure
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 dassified by activity. 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 lo a single
activity are allocated directly lo 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 activitEs on a basis
consislenl with the use of resources. Central slaff 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 dassified under headings that aggregate
all costs related to the category.
1.6 Cash and cash equlvalents
Cash and cash equivalents includg cash in hand, deposits held at call with b8nks, other short-tenn liquid
investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.
1.7 Flnanclal Instruments
The Charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and 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 paty lo the
contractual provisions of the instrument.
Financial assels and liabilities are offs8t, with the net amounts presented in the financial statements, wthen
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.
Baslc flnanclal 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 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 financlal liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction 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 rale 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 Ordin￿ course of
operations from suppliers. 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 al amortised cost using the effective interest method.
10-

CASTLEROCK COMMUNITY ASSOCIATION
ids.
chartered accountants
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accountlng pollcles
(Contlnuedl
1.8 Employee beneflts
The cost of any unused holiday entitlement 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
lo terminate the employment of an employee or to provide termination benefits.
Critlcal accounting estlmates and Judgements
In the application of the Charity's accounting policies, the Trustees are required to make judgements,
estimates and assumptions about the carrying amount of assets and liabilities that 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 cfily that
period, or in the period of the revision and fulure periods where the revision affects both current and fvture
periods.
Income from donatlons and legacles
Unrestrlcted Restrlcted
funds
funds
2025
2025
Total Unrestrlcted Restrlcted
funds
funds
2024
2024
Total
2025
2024
Donations and gifts
Grants
9,089
50
9,089
6,030
2,240
2,240
9,023
5,980
9,023
9,139
5,980
15,119
2,240
9,023
11,263
Income from other tradlng activities
Unrestricted Unrestrlcted
funds
funds
2025
2024
Fundraising events
3,242
6,198
Expenditure on ralslng funds
Unrestricted Restricted
funds
funds
2025
2025
Total Unrestricted Restricted
funds
funds
2024
2024
Total
2025
2024
Fundraising and publicity
Other fundraising costs
1,425
2.635
4,060
4,568
5,343
9,911
11

CASTLEROCK COMMUNITY ASSOCIATION
ids.
chartered accountants
Its
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Expendlture on charftable actlvltles
2025
2024
Dlrect costs
Rent and rates
Computer and website costs
Bank fees
8,653
358
151
6.333
157
152
E li
Telephone
Heat and light
General expenses
Insurance
Donations
Accountancy
Legal and professional fees
349
2,892
1,882
969
551
720
1,075
1,150
3.739
873
403
660
1.500
16,525
16,042
Analysls by fund
Unrestricted funds - general
Restricted funds
12.541
3,984
12.362
3,680
16.525
16.042
Net movement In funds
2025
2024
The net movement in funds is stated after chargin￿{credrtlng).
Fees payable for the independent examination of the charity's financial
stslements
720
660
Trustees
None of the Trustees (or any persons connected wtth them) received any remuneration during the year, but
they were reimbursed a totsl of £130 {2024.' £258) in respect of expenses incurred on behalf of the charity.
Taxatlon
The Charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
10 Debtors
2025
2024
Amounts falllng due wlthln one year:
Other debtors
Prepayments and accrued income
1,480
591
1,455
417
2,071
1,872
12-

CASTLEROCK COMMUNITY ASSOCIATION
ids.
chartered accountants
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
14 Analysls of net assets between funds
Unrestrlcted
funds
2025
Restrfcted
funds
2025
Total
2025
At 31 March 2025:
Current assetsl{liabilities)
40,320
40,320
40,320
40.320
Unrestricted
funds
2024
Restrlcted
funds
2024
Total
2024
At 31 March 2024:
Current assetsllliabilities)
Long term liabilities
42,382
(477)
639
43,021
(477)
41,905
639
42,544
15 Related party transactjons
There were no disclosable related party transactions during the year (2024- none).
14-