CHARITY REGISTRATION NUMBER: 105029 Carrickfergus District Senior Gateway Club Unaudited Financial Statements 31 December 2023 BR AMPBELL MP Chartered Accountants & Statutory Auditors 631 Lisburn Road Belfast BT9 7GT
Carrickfergus District Senior Gateway Club Flnancial Statements Year ended 31 December 2023 Page Trustees, annual report Independent examiner's report to the trustees Statement of financial activities Statement of financial position Notes to the financial statements
Carrickfergus District Senior Gateway Club Trustees, Annual Report Year ended 31 December 2023 The trustees present their report and the unaudited financial statements of the charity for the year ended 31 December 2023. Reference and administrative details Reglstered charity name Carrickfergus District Senior Gateway Club Charlty reglstration number 105029 Principal office 35 Craigs Road Carrickfergus County Anlrim 8T38 9RL The truslees Mrs M Nicholson Mr T Haighton Mrs T Johnston Ms J Snoddy Ms N Lamont Mrs R Hart Independent examiner John Magee Aubrey Campbell & Co. 631 Lisburn Road Belfast BT9 7GT Structurei governance and management All of our services support people to live life as they choose, providing independence, advice, and a voice for changes that people with a learning disability want. The Senior Gateway Club in Carrickfergus is a charity in its own right, working to ensure thal people wilh a learning disability and Iheir families have support locally. We have a Board of Trustees, with a traditional struclure. Stalutory compliance and administration has traditionally been under the control of the Treasurer, although all Trustees are aware of Iheir responsibility to act colleclively to ensure the proper administralion of the charity, safeguard its assels and resources to ensure that they are used solely in the furtherance of the objectives of the charity. and act in the best interests ot the charity, avoiding conflicls belween it and their personal interests. Public Benefit Statement The trustees confirm that they have had due regard for the guidance produced on public benefit by the Charity Commission for Northern Ireland and are pleased to report that during the period the charitable company has continued to provide public benefits through the programmes and services we offer.
Carrickfergus District Senior Gateway Club Trustees, Annual Report (contlnued) Year ended 31 December 2023 Objectives and activities The charitable purpose of Carrickfergus & District Senior Gateway Club is to provide leisure and recreational activities for adults with a learning disability. who live in our town and the surrounding areas. When they attend Senior Gateway on a Wednesday night it provides their families and carers a lime of respite. There is a huge benefit to the community as they witness the leamwork beeen members and volunteers at fundraising events, day trips and weekly excursions. Achievemenls and performance Senior Gateway's mission is to provide mutual encouragement and support by participating in leisure aclivities, building friendships, and in turn enabling participants to advance their own personal development. Weekly activities have continued during 2023. Financial review The Club experienced an overall increase in income lo £40.692 (2022 £10,087) in the current year. Inevitably, expenditure also increased, to £37,445 {2022 £10.5631. Overall. therefore, the year has seen a nel increase in total funds of £3,24712022 £476). The trustees, annual report was approved on 3 June 2024 and signed on behalf of the board of trustees by: Mrs M Nicholson Trustee Mr T Haighton Trustee Mrs T Johnston Trustee Ms J Snoddy Trustee Ms N Lamont Trustee Mrs R Hart Trustee
Carrickfergus District Senior Gateway Club Independent Examiner's Report to the Trustees of Carrickfergus District Senior Gateway Club Year ended 31 December 2023 I report to Ihe trustees on my examination of the financial statements of Carrickfergus District Senior Gateway Club ('the chariw) for the year ended 31 December 2023. Responsibilltles and basis of reporl As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 20111'the Act,). I report in respect of my examination of the charity's financial statements carried out under seclion 145 of the 2011 Acl and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 14515)(bl of the Act. Independenl examiner's statemenl I have completed my examinalion. I confirm Ihal no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: accounting records were not kept in respect of the charity as required by section 130 of the the financial stalements do not accord with those records- or the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Fleports) Regulations 2008 olher than any requiremenl thal the accounts give a 'true and fair, view which is not a matter considered as part ol an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in Ihis report in order to enable a proper understanding of the accounts to be reached. Aubrey Campbell & Co. Independenl Examiner 631 Lisburn Road Belfast BT9 7GT 3 June 2024
Carrickfergus District Senior Gateway Club Statement of Financial Aclivities Year ended 31 December 2023 2023 Restricted funds Total funds Total funds 2022 Unrestricted funds Note Income and endowments Donations and legacies Investment income 20,543 150 20.000 40,543 150 9,963 124 Total income 20,693 20,000 40,693 10,087 Expenditure Expendilure on charitable activities Total expenditure 13,574 13,574 23,871 37,446 10,054 10,054 23.871 37,446 Net income and net movement in funds 7,119 (3.8711 3,247 33 Reconclliation of funds Total funds broughl forward Tolal funds carried torward 37.772 3,871 41,643 44,891 41,610 41,642 44,891 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. The notss on pages 6 to 12 form part ot these financial statements.
Carrickfergus District Senior Gateway Club Statement of Financial Position 31 December 2023 2023 2022 Note Currenl assets Debtors Cash at bank and in hand 12 587 45,803 545 42,538 43.083 46,390 Creditors: amounts falling due within one year Nel current assels 13 1,500 44,890 44,890 44,890 1,440 41,643 41,643 41,643 Total assets less current Ilablllties Net assets Funds of the charity Restricted funds Unrestricted funds 3,871 37,771 41.642 44,891 44,891 Total charity funds 14 These financial statemenls were approved by the board of trustees and authorised for issue on 3 June 2024, and are signed on behalf of the board by: Mrs M Nicholson Trustee Mr T Haighton Trustee Mrs T Johnston Trustee Ms J Snoddy Trustee LLrtIrt Ms N Lamonl Trustee Mrs R Hart Trustee The notes on pages 6 to 12 form part of these financial statements.
Carrickfergus District Senior Gateway Club Notes to the Financial Statements Year ended 31 December 2023 General information The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of Ihe principal office is 35 Craig's Road, Carrickfergus. BT38 9RL, Northern Ireland. Slatemenl of compliance These financial statements have been prepared in compliance wilh FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland,, the 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 1021 (Charities SORP (FRS 10211 and the Charities Act 2011. Accountlng pollcles Basis of preparalion The financial statemenls have been prepared on the historical cost basis, as modified by the revalualion of certain financial agsets and liabilities and investment properties measured at fair value through income or expendilure. The financial statements are prepared in sterling, which is the functional currency of the entity. Going concern The charity is confident that it will be able to continue ifs activities and meet any future financing requirements in the near future. Bank reseNes remain strong, and donations have been growing since the charity has re-opened its doors. As Ihe charity continues to grow from strength lo strength following reduced activities and fundraising efforts during the pandemic, the management commtttee is planning to return to nomial fundraising efforts by wnning local community events in 2024. Judgements and key sources of estimallon uncertainty The preparation of the financial statements requires management to make judgements. eslimales and assumptions that affect Ihe amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Fund accounting Unrestricted funds are available for use at the discretion of the trustees to further any of the charitvs purposes. Designated funds are unrestricted funds earmarked by Ihe trustees for particular future project or commilment. Restricted funds are subjected to restrictions on Iheir expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
Carrickfergus District Senior Gateway Club Notes to the Financial Statements (continued) Year ended 31 December 2023 Accounling policies (conllnued) Incomlng resources All incoming resources are included in the statement of financial aclivities when entitlernent has passed to the charity,. il is probable that the economic benefits associaled with the transaclion will flow to the charity and the amount can be reliably measured. The following specific policies are applied to par1icular categories of income: income from donations or grants is recognised when Ihere is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. legacy income is recognised when receipt is probable and entitlement is established. income from donaled goods is measured at the fair value of the goods unless this is impraclical lo measure reliably, in which case Ihe value is derived from the cost to the donor or the eslimated resale value. Donated facililies and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for Ihe contribution of general volunteers. income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted. Resources expended Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannol be fully recovered, and is classified under headings of the statement ol financial activities to which it relates- expenditure on raising funds includes Ihe costs of all fundraising activities. evenls, non- charitable trading aclivilies. and the Sale of donated goods. expenditure on charilable a¢livilies includes all costs incurred by a charity in underlaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and cosls relating to the governance of the charity apportioned to charilable activities. other expenditure includes all expenditure that is neither related to raising funds for Ihe charity nor part of its expenditure on charitable activities. All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned beMeen the activities they contribute to on a reasonable, justifiable and consistent basis. Financial inslruments A financial asset or a financial liability is recognised only when the charity becomes a paty to Ihe contractual provisions of the instrument. Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.
Carrickfergus District Senior Gateway Club Noles to the Flnancial Statements (ntInued) Year ended 31 December 2023 Accounling policies (eontlnued) Financial instruments {ntInued) Current assets and current liabilities are subsequently measured at Ihe cash or other consideration expected to be paid or received and not discounted. Debt instruments are subsequently measured at amortised cost. Where investments in shares are publicly traded or their fair value can otherwise be measured reliably. the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impaimient. Other financial instruments, including derivalives. are initially recognised al fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest Ihat is not a market rale. in which case the assel is measured at the present value of the future payments discounted al a market rate of interest for a similar debl instrument. Other financia5 instruments are subsequenlly measured at fair value, wilh any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment. an impaimient loss is recognised under the appropriate heading in Ihe statement of financial activities in which the initial gain was recognised. For all equity instruments regardless of significance, and olher financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are eilher assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised immediately, to the extent thal the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment nol previously been recognised. Donations and legacles Unrestricted Funds Restricted Tolal Funds Funds 2023 Donations Donations Grants 7,868 12,675 7,868 32,675 20,000 20,000 20,543 40,543
Carrickfergus District Senior Gateway Club Noles to the Financial Statements {contlnuedJ Year ended 31 December 2023 Donatlons and legacies (conlinued) Unrestricted Funds Restricted Total Funds Funds 2022 Donations Donations Grants 9,963 9,963 9,963 9,963 Investment income Unrestricted Total Funds Unrestricted Total Funds Funds 2023 Funds 2022 Bank interest receivable 150 150 124 124 Expenditure on charilable actlvitles by fund type Unrestricted Funds Restricted Total Funds Funds 2023 Charitable activity Support costs 11,140 2,434 23,871 35.010 2,436 13,574 23,871 37,446 Unrestricted Funds Restricted Total Funds Funds 2022 Charitable activity Support costs 7,576 2,479 7,576 2.478 10,055 10,054 Expenditure on charilable activities by actlvlty type Activities undertaken directly Support costs Total funds 2023 Total fund 2022 Charitable activity Governance costs 35,010 741 1,695 2,436 35,751 1,695 8,309 1,745 10,054 35.010 37,446
Carrickfergus District Senior Gateway Club Notes to the Financial Statements (conllnued) Year ended 31 December 2023 Analysis of support costs Analysis of support costs activity 1 Totsl 2023 Total 2022 Premises General office Governance costs 740 740 978 262 1,747 2,987 1,594 1,594 2,334 2,334 Independent examlnatlon lees 2023 2022 Fees payable to the independent examiner for- Independent examination of the financial statements 1,520 1,440 10. Staff cosls The total staff costs and employee benefits for the reporting period are analysed as follows: 2023 2022 Wages and salaries 4,474 4.553 The average head count of employees during the year was 3 (2022: 3). No employee received employee benefils of more than £60,000 during the year (2022: Nill. 11. Trustee remuneralion and expenses The following twstees received remuneration during the current period: 2023 2022 Thomas Haighlon Nichola Lamont Jenny Snoddy 1,792 1,341 1,341 4,474 1,843 1,355 1.355 4,553 12. Deblors 2023 2022 Prepayments and accrued income 587 545 10
Carrickfergus District Senior Gateway Club Notes to the Financial Statements (continued) Year ended 31 December 2023 13. Creditors: amounls falling due wllhin one year 2023 2022 Accruals and deferred income 1,500 1,440 14. Analysis of charitable funds Unrestricted tunds At 1 January 202 At 31 December 2023 Income Expenditure General lunds 37,772 20,693 113,574} 44,891 At 1 January 202 At 31 December 2022 Income Expenditure General funds 37,739 10,087 (10,055) 37,771 Restricted funds At 1 January 202 At 31 December 2023 Income Expenditure Restricted Fund 1 Learning Disability Pride 3,871 20,000 (23,871) At 1 January 202 At 31 December 2022 Income Expenditure Restricted Fund 1 Learning Disability Pride 3,871 3,871 11
Carrickfergus District Senior Gateway Club Notes lo the Financial Statements (ntInued} Year ended 31 December 2023 15. Analysls of net assets between funds Unrestricled Funds Restricted Total Funds Funds 2023 Current assets Creditors less than 1 year Nel assets 46,391 {1.400) 44,991 46,391 (1,4001 44,991 Unrestricted Funds Restricted Total Funds Funds 2022 Current assets Creditors less Ihan 1 year Nel assels 39,211 (1,440) 37,771 3,871 43,082 {1,440) 41,642 3,871 12