CHARITY REGISTRATION NUMBER: 105029 Carrickfergus and District Senior Gateway Club Unaudited Financial Statements 31 December 2024 ELL Chartered Accountants & Statutory Auditors 631 Lisburn Road Belfast BT9 7GT
Carrickfergus and District Senior Gateway Club Financlal Statements Year ended 31 December 2024 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 and Distrlct Senior Gateway Club Trustees, Annual Report Year ended 31 December 2024 The trustees present their report and the unaudited financial statements of the charity for the year ended 31 December 2024. Reference and admlnistrative detalls Carrickfergus and District Senior Gateway Club Regisler8d charity name Charlly registratlon number 105029 Principal office 35 Craigs Road Carrickfergus County Antrim BT38 9RL The trustees 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 Struclure. governance and management All of our services support people to live life as they choose, provlding independence. advlce, and a voice for changes that people with a learning disabiltty want. The Senior Gateway Club in CaiCkIerguS is a charity in its own right. working to ensure that people with a learning disabillty and their lamilies have support locally. We have a Board of Trustees, with a traditional structure. Stalulory compliance and admlnistration has traditionally been under the control of the Treasurer, although all Trustees are aware of their responsibility to act collectively to ensure the propof administration of the charity, safeguard its assets and resources lo ensure that they are used solely in the furtherance ol the objectives of the charity, and act in the best interests ol the charily. avoiding conllicts belween it and their personal interests. Public Beneflt Statement The trustees conflrm 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 lo provide public benefits through the programmes and s8rvices we oller.
Carrickfergus and District Senior Gateway Club Truslees. Annual Report (conflnued) Year ended 31 December 2024 Oblectlves and activltles The charitable purpose of Carrickfergus & District Senior Gateway Club is to provide leisure and recreational activities for adults wilh a learning dlsabilily. 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 time of respite. There is a huge benefit to the community as they witness the teamwork between members and volunteers at fundraising events, day trips and weekly excursions. Achlevements and performance Senior Gateway's mission is to provide mutual encouragement and support by participating in leisure activilies. building friendships, and - in turn development. enabling participants to advance their own personal Weekly activities have continued during 2024. Flnanclal review The Club experienced an overall decrease in income to £22,924 (2023 £40,693) in the current year. Inevitably, expenditure also decreased, to £19,119 {2023 £37,446). Overall, therefore. the year has seen a net increase in total funds of £3,725 (2023 £3,247). The irustees, annual report was approved on trustees by". and signed on behalf ol the board of Mrs M Nicholson Trustee Mr T Haighton Truslee Mrs T Johnston Truslee Ms J Snoddy Trustee Ms N Lamont Trustee Mrs R Hart Trustee
Carrickfergus and District Senior Gateway Club Independent Examiner's Report to the Trustees of Carrickfergus and District Senior Gateway Club Year ended 31 December 2024 I report to the trustees on my examination of the financlal statements of Carrickfergus and District Senior Gateway Club {'the Gharity'l lor the year ended 31 December 2024. Responsiblllties and basls of report As the trustee5 of the Gharity you are responsible lor the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 ('th8 Act.). I report in resp9Ct ol my examination of the charills financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of Ihe Act. Independent examlner's statement I have completed my examination. I confirm that no material matters have come to my attention in connection wlh 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 Act; or the financlal statements do nol accord wilh 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 Reports) Regulaitons 2008 other than any requirement that the accounts give a 'true and fair, view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attenlion should be drawn in this report in order to enable a proper understanding of the accounts to be reached. J[hA Magee Aubrey Ca pbell & Co. Independent Examlner 631 Lisburn Road Belfast BT9 7GT
Carrickfergus and District Senior Gateway Club Statement of Financial Activitles Year ended 31 December 2024 2024 Restricted funds Total funds Total funds 2023 Unrestricted lunds Note Income and endowments Donations and legacies Investment income 21.140 1,000 22.140 784 40.543 150 Totsl Income 21,924 1,000 22,924 40,693 Expendlture Expenditure on charitable actlvltlas Total expendlture 6,7 17,069 17,069 2,130 2,130 19,199 19,199 37,446 37,446 Net Income 4,855 (1,130) 3,725 3,247 Transfers between funds (1,130) 1.130 Net movement In funds 3,725 3,725 3,247 Reconclllatlon of funds Total funds brought lorward Total tunds carrfed forward 44,890 48,615 44,890 48.615 41,643 44,891 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from contlnuing activities. The notes on pages 6 10 12 form part of these linanclal Slatemenls.
Carrickfergus and District Senior Gateway Club ststement of Flnancial Posltlon 31 December 2024 2024 2023 Note Current assels Debtors Cash at bank and in hand 12 613 49,502 587 45,803 50,115 46,390 Credltors: amounts falling due wllhln one year Net current assets 13 1,500 48,615 48,615 48,615 1,500 44,890 44,890 44,890 Total assets less current Ilabilllles Net assets Funds of the charity Unrestricted funds 48,615 48.615 44,891 44,891 Total charlty funds 14 The e fi anci statements were approved by the board of trustees and authorised for issue on and are signed on behalf of the board by- Mrs M Nicholson Trustee Mr T Haighton Twstee Mrs T Johnston Trustee Ms J Snoddy Trustee Ms N Lamont Trustee Mrs R Hart Trustee The noles on pages 6 10 12 form part ol these financial ststements.
Carrickfergus and District Senior Gateway Club Notes to the Financial Statements Year ended 31 December 2024 General Informatlon The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal off ice is 35 Craig's Road. Carrickfergus, BT38 9RL, Northern Ireland. Z Slatement of compllance These financial statements have been prepared in compliance with FRS 102. The Financiai Fleporting Standard applicable in Ihe UK and the Flepublic of Ireland,, the Statement ol 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} (Charities SORP {FRS 102)) and the Charlties Act 2011. Accounling pollcles Basls of preparatlon The financial statements have been prepared on the historical cost basis, as modified by the revalualion of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure. The financial statements are prepared in sterling, which is the functional currency of the entity. Going concern The charity is confidenl that it will be able to continue irs activities and meet any future financing requirements in the near future. Bank reserves remain strong, and donalions have been growing since the charity has re-opened ils doors. As the charity continues to grow from strength to strength following reduced activities and fundraising efforts during the pandemic, the management committee is planning to return to normal fundraising efforts by running local community events in 2025. Judgements and key sources of estimallon uncertalnty The preparation of the financial statements requires management to make judgements. estimates and assumpiions that affect the amounts reported. These estimates and judgemenls are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the Gircumstances. Fund a¢oountlng Unrestricted funds are available for use at the discretion of the trustees to further any of the charivs purposes. Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitmenl. Restricted lunds are subjected to restrictions on their expendlture declared by the donor or through the terrns of an appeal, and fall Into one of two sub-classes.. restricted income lunds or endowment funds.
Carrickfergus and District Senior Gateway Club Notes to the Financial Statements (¢ontlnued) Year ended 31 December 2024 Accounting pollcles (contlnued) Incomlng resources All incoming resources are included in the statement of financial activlties when entitlement has passed to the charity., it is probable that the economic benefits associated with the transaction will Ilow to the chaflty and the amount can be rellably measured. The following specific policies are applied to particular categories of income: income from donations or grants is recognised when there is evidence of entitlemerrt to the glft, receipt is probable and its amount can be measured reliably. legacy income is recognised when receipt is probable and entitlement is established. income from donated goods is rneasured at the fair value of Ihe goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the 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 cannot be fully recovered, and is classified under headings of the statement of financial activities to which It relates: expendiiure on raising lunds includes the costs ol all fundraising activities, events, non- charilable trading activities, and the sale of donated goods. expenditure on charitable acllvities includes all costs incurred by a charity In undertaking activities that further its charitable aims for the benelit of Its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activitles. other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activitles. 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 aclivf(y. Shared costs are apportioned between the activities they contribute to on a reasonable, justiliable and consistent basis. Financial Instruments A financial asset or a financial liability is recognised only when the charity becomes a paty to tha contractual provisions of the instrument. Basic financlal instruments ar8 inltially recognised at the arnount receivable or payable including any related transaction costs.
Carrickfergus and District Senior Gateway Club Notes to the Flnanclal Stalements (¢onllnu8dJ Year ended 31 December 2024 Accountlng pollcies (¢ontlnu•d) Financlal instruments (Contlfttdj Gurrent assets and current liabilitles are subsequently measured at the 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 lair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value. unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate. in which case the asset 15 measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrumenl. Other financial instruments are subsequently measured at fair value, with any changes recognised in Ihe stalem8nl of linancial 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 objeclive evidence of impairmenl at the end of each reporting date. If Ihere is objective evidence of impairment, an impairrnent loss is recognised undgr the appropriate heading in the statement of financial activities in which the initial gain was recognised. For all equity instruments regardless of significance. and other financial assets that are individually significant, these are assessed indlvidually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised immediately. to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amounl would have been had the impairment not previously been recognised. Donatlons and legacle5 Unrestricted Funds Restricted Total Funds Funds 2024 Donatlons Donalions Grants 21,140 21,140 1.000 1,000 1,000 21,140 22,140
Carrickfergus and District Senior Gateway Club Notes to the Financlal Slatements (cltInUed) Year ended 31 December 2024 Donalions and legacles (conJnu•d} Unrestricted Funds Restricted Total Funds Funds 2023 Donations Donations Grants 7,868 12,675 20,543 7,868 32,675 40.543 20.000 20,000 Investment Income Unrestricted Total Funds Unrestricted Tolal Funds Funds 2024 Funds 2023 Bank interest receivable 784 150 150 Expendlture on charitable activltles by fund type Unreslricted Funds Restricted Total Funds Funds 2024 Charitable activity Support costs 14,260 2,809 17,069 2,130 16,389 2.810 19,199 2.130 Unrestricted Funds Restricted Tolal Funds Funds 2023 Charilable aclivty Support costs 11,140 2,434 13,574 23,871 35,010 2,436 37.446 23,871 Expenditure on charitable actlvities by activity type Activilies undertaken directly Support costs Tolal funds 2024 Total fund 2023 Charitable activity Governance costs 16,389 791 2,019 2,810 17,180 2.019 35,751 1.695 37,446 16,389 19,199
Carrickfergus and District Senior Gateway Club Notes to the Financlal Slatements (contlnued) Year ended 31 December 2024 Analysls of support costs Analysis of SUPPOrt costs activity 1 Total 2024 Total 2023 Prernises Governance costs 791 1,950 2,741 791 1,950 2,741 740 1,594 2,334 Indepandent examinallon fe•s 2024 2023 Fees payable to the independent examiner for: Independent examination of Ihe financial statements 1,662 1,520 10. Slaff costs The total staff costs and employee benelits for the reporting period are analysed as follows". 2024 2023 Wages and salaries 5,505 4,474 The average head count of 6mploy8es during the year was 3 (2023: 3). No employee received employee benefits of more than £60.000 during the year {2023: Nil). 11. Trustee remuneration and expenses The following trustees r&Geived remuneration during the current period: 2024 2023 Thomas Haighton Nichola Lamont Jgnny Snoddy Donations 2,173 1,666 1,666 1,792 1,341 1,341 4.474 5,505 12. Debtors 2024 2023 Prepayments and accrued income 613 587 10
Carrickfergus and District Senior Gateway Club Notes to the Financial Statements fcontlnu8d) Year ended 31 December 2024 13. Credltors: amounts falllng due wlthln one year 2024 2023 Accruals and deferred income 1,500 1,500 14. Analysis of charltab16 funds Unrestricled funds At 1 January 202 Al 31 December 2024 Income Expenditure Transfers General funds 44,890 21.924 (17,069) (1,130} 48.615 At 1 January 202 At 31 December 2023 Income Expenditure Transfers General funds 37,772 20,693 (13,574) 44,891 Restrlcled funds At 1 January 202 At 31 December 2024 Income Expenditure Transfers Restricted Fund 1 Learning Disability Pride Restricted Fund 2 - Gateways Got Talent 1,000 1,000 12.130) 12,130) 1.130 1,130 At 1 January 202 Al 31 December 2023 Income Expenditure Transfers Restricted Fund 1 Learning Disability Pride Restricted Fund 2 - GatevRy's Got Talent 3,871 20,000 (23,871) 3,871 20,000 (23,871) 11
Carrickfergus and District Senior Gateway Club Notes to the Flnanclal Statements (¢onNnued) Year ended 31 December 2024 15. Analysls ot net assets between funds Unrestricted Total Funds Funds 2024 Current ass8ts Creditors less than 1 year Net assets 50,115 (1,500) 48,615 50,115 (1.500) 48,615 Unrestrtcted Total Funds Funds 2023 Current assets Greditors18SS than 1 year Net assets 46,391 (1,400) 44,991 46,391 (1.4001 44.991 12