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 be￿een
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