Club Tyrone (Cumann Thír Eoghain) Period ended 30 September 2023 Club Tyrone (Cumann Thír Eoghain) Annual Report and Financial Statements For the Period Ended 30 September 2023 1 Club Tyrone (Cumann Thír Eoghain) Period ended 30 September 2023 ## Contents |**SECTION**
**PAGE**|**SECTION**
**PAGE**| |---|---| |**1.**|Trustees and other charity details
3| |**2.**|Trustees’ Report
4| |**3.**|Independent Examiner’s Report
9| |**4.**|Statement of Financial Activities
11| |**5.**|Balance Sheet
12| |**6.**|Notes to the Accounts
13| 2 Club Tyrone (Cumann Thír Eoghain) Period ended 30 September 2023 ## **Section 1: Charity Details (at 30 September 2023)** Name: Club Tyrone (Cumann Thír Eoghain) Registration Number: 105255 HMRC Reference: CT20680 Address: Tyrone GAA Centre 230 Radergan Road Garvaghey Dungannon Co Tyrone BT70 2DH Trustees: Mark Conway (Chairperson) Adrian Colton Roisin Dooher John Duffy Patrick Forbes Michael Winters Additional committee members: Martin Haughey Stephen Toal Martin Sludden Niall McKenna Eugene McConnell Rory Cox Michael Kerr Darren Mallaghan 3 Club Tyrone (Cumann Thír Eoghain) Period ended 30 September 2023 ## Section 2: Trustees’ Report for the period ended 30 September 2023 The trustees present their annual report and financial statements for the charity for the twelve month period ended 30 September 2023. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the Charities Act (Northern Ireland) 2008 as amended by the Charities Act (Northern Ireland) 2013 and The Charities (Accounts and Reports) Regulations (Northern Ireland) 2015. ## **Objectives and Activities for the public benefit** The objects of the Association are: a. to advance public education in and to preserve the Gaelic heritage, language and culture, resulting in a more developed understanding and knowledge of the Gaelic heritage, including more widespread practice of the Gaelic language and knowledge of local history and culture; and b. the promotion of community participation in healthy recreation, in particular by the provision of facilities for the playing of Gaelic sports, resulting in increased participation that will positively affect the health of those involved. • More than ever, our lives – personal and community - need structure, focus, support and a clear sense of Who we are and Where we’re from: Club Tyrone responds to those needs by celebrating, promoting and developing the games, language, history, heritage and culture of Gaelic Tyrone. - Our main contribution to that is by raising money, which we place under the full control of the elected Tyrone GAA County Committee. So far, we’ve invested nearly £6m in our County’s well-being. That investment has been needed to fill gaps left by too many others. And we’re very proud and content to have made it. - We also organise/deliver events, seminars, talks and publications to deepen people’s understanding of our place, our heritage and our Tyrone common bonds - We’re here as volunteers, drawing no salaries and claiming no expenses, simply because we cherish our Tyrone heritages, people and communities - We work wholly and unequivocally within the Tyrone GAA governance structure, - We report annually to our donors, welcoming the positive involvement of and feedback from all - And why do we do all that? Simply to make Tyrone better, for all the people in it. ## **Public Benefit Declaration** 4 Club Tyrone (Cumann Thír Eoghain) Period ended 30 September 2023 In setting our objectives and planning our activities for the year the trustees have given careful consideration to the Charity Commission for Northern Ireland’s guidance on public benefit to ensure that the activities have helped to achieve the charity’s purposes and provide a benefit to the beneficiaries. ## **Achievements and Performance** Public benefit has always driven both the GAA and Club Tyrone. During 2023 the public benefits aided by Club Tyrone’s ongoing support for Tyrone GAA included: - Providing, managing and supporting Gaelic sporting, cultural and heritage activities for 55 GAA Clubs, 550 teams, and nearly 21,500 members across Tyrone - Preparing, organizing and fielding amateur adult and underage Football and Hurling teams to represent our County and its 182,000 people - Managing and maintaining the Garvaghey Centre, our multi-layered facility which is now moving into its second decade, facilitating over half-a-million users since it opened - Renewal and significant upgrading of the Healy Park floodlights - Delivering initiatives to support and develop individual and community health and wellbeing - Tackling many of Tyrone’s chronic service and facility deficits - Building pride and contentment in self, in community, and in place and helping us all to better understand and appreciate our people, history, culture and heritage Tyrone GAA’s 2023 ‘Enough is Enough’ campaign seeking the long overdue ‘dual-carriaging’ of the notorious A5 has developed as one of Ireland’s most powerful community-driven initiatives. Through it, Tyrone GAA has made a telling case on behalf of the people of Tyrone and beyond. It’s now for government to respond accordingly. They too have public benefit obligations. ## _**Club Tyrone activities**_ - Generated a net cash contribution of £138,786 for Tyrone GAA - Helped Tyrone, again on foot of our ‘Onside’ professional brand valuation exercise commissioned in 2021, welcome our new Club Championship sponsors, Connollys of Moy - Worked to secure further brand partners for Tyrone GAA, to further strengthen both the GAA and our County 5 Club Tyrone (Cumann Thír Eoghain) Period ended 30 September 2023 - Hosted a Tyrone Members’ Night and a ‘Business of Winning’ event at Garvaghey, and progressed the Red Hand Business Club concept - Organized a 50-year celebration event which memorably re-united 100 players from our history-making 1969 to 1973 Tyrone inter-County teams - Hosted pre-match hospitality for Club Tyrone members - Delivered our Tyrone County and Club ticket commitments to our Hub Patrons - Published the 2022 Club Tyrone Annual Report and circulated it to Members, Patrons, and others. ## **Financial Review** Club Tyrone gross donations in the financial period to 30 September 2023 were £183,534, reduced from prior year as the five year Hub Patron scheme began to expire. Expenditure on Club Tyrone activities was £44,758, of which c.65% related to season tickets for Hub Patrons. The remainder of expenditure related to business of winning events and cultural celebratory events for past teams. ## **Further details on the financial performance are set out in the Statement of Financial Performance further in this document.** ## **Structure, Governance and Management** Club Tyrone is an unincorporated association governed by a Constitution. The Club Tyrone committee is formed at the outset of each calendar year by way of vote by the Tyrone County Committee. The details of the Trustees are set out on page 3. In the financial year to 30 September 2023, the committee: - Met on ten occasions - Reported to the Tyrone County Committee and to the County Convention - Published the 2022 Club Tyrone Annual Report and circulated it to Members, Patrons and others ## **Reference and administrative details** The charity registration number, registered address and current trustees are all detailed on Page 3 of this report. All Trustees were in position throughout the reporting period. 6 Club Tyrone (Cumann Thír Eoghain) Period ended 30 September 2023 ## **Statement of Trustees’ Responsibilities** The Trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom accounting standards (United Kingdom Generally Accepted Accounting Practice – UK GAAP). The law applicable to charities in Northern Ireland requires the trustees to prepare financial statements for each financial year that give a true and fair view of the state of affairs for the charity and of the incoming resources and the application of the resources of the charity for the period. In preparing the financial statements, the Trustees are required to: - Select suitable accounting policies and then apply them consistently; - Observe the methods and principles in the Charities SORP; - Make judgements and estimates that are reasonable; - State whether applicable accounting standards , comprising FRS102, have been followed, subject to any material departures disclosed and explained in the financial statements; and - Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue to operate. The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure the financial statements comply with the Charities Act (Northern Ireland) 2008. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. ## **Independent Examiner** The Trustees appointed Neal Shanks ACMA, GCMA as independent examiner. By order of the Trustees ## Roisin Dooher ……………………………………………. 7 Club Tyrone (Cumann Thír Eoghain) Period ended 30 September 2023 ## **Section 3: Independent Examiner’s Report to the charity trustees of Club Tyrone (Cumann Thír Eoghain)** I report on the accounts of the Trust for the financial year ended 30 September 2023, set out on the following pages. ## **Respective responsibilities of charity trustees and examiner** As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the Charities Act (Northern Ireland) 2008. It is my responsibility to: - Examine the accounts under section 65 of the Charities Act - Follow the procedures laid down in the general Directions given by the Charity Commission under section 65(9)(b) of the Charities Act - State whether particular matters have come to my attention. ## **Basis of independent examiner’s report** I have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act. My examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included 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 state whether any material matters have come to my attention giving me cause to believe: 1. That accounting records were not kept in accordance with Section 63 of the Charities Act; 2. That the accounts do not accord with those accounting records; 3. That the accounts do not comply with the accounting requirements of the Charities Act and the principles of the 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. 4. That there is further information needed for a proper understanding of the accounts to be reached. 8 Club Tyrone (Cumann Thír Eoghain) Period ended 30 September 2023 ## **Independent Examiner’s Statement** Whilst your charity’s income did not exceed £250,000, it has done so in the past, and should this be the case, your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of Chartered Institute of Management Accountants, which is one of the listed bodies. I have completed my examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention. Neal Shanks, CIMA CGMA 30 July2024 9 Club Tyrone (Cumann Thír Eoghain) Period ended 30 September 2023 ## **Section 4: Statement of Financial Activities (including Income and Expenditure Account)** ## **YEAR ENDED 30 SEPTEMBER 2023** |Restricted
Funds
2023
£
**Income**
_From charitable activities_
Club Tyrone/Dragon/Patron
Donations
Gift Aid
**-**
**EXPENDITURE**
Cost of charitable activities
**Surplus for the year**
Donations to Tyrone County
Committee
**Net movement in funds**|Unrestricted
Funds
Total Funds
Prior Year
2023
2023
2022
£
**177,961**
**177,961**
**193,357**
**5,573**
**5,573**
**8,713**| |---|---| ||**183,534**
**183,534**
**203,824**
**(44,748)**
**(39,105)**
**138,786**
**164,719**
(143,228)
(104,054)
**(4,442)**
**60,644**| These relate to the continuing activities of Club Tyrone. 10 Club Tyrone (Cumann Thír Eoghain) Period ended 30 September 2023 ## **Section 5: BALANCE SHEET AS AT 30 SEPTEMBER 2023** |**Current assets**
AIB Bank, Omagh
Bank of Ireland, Omagh
Allied Irish Bank, Castleblaney
CAF America
M&T Bank, New York
**Total Assets**
**Current Liabilities**
**Total Liabilities**
**Total Net Assets**
**REPRESENTED BY:**
Opening Reserves at 1 Oct
Net Surplus/(Deficit) for the Year
(including donations)
**Closing Reserves at 30**
**September**|**Restricted**
**Funds**
-
-
**-**
**-**|**Unrestricted**
**Funds**
49,437
7,776
9,554
-
5,817
**72,584**
**-**
**-**
**72,584**|**Total Funds**
**Sep23**
49,437
7,776
9,554
-
5,817
**72.584**
**-**
**-**
**72,584**
76,644
(4,061)
**72,584**|**Prior Year**|**Prior Year**| |---|---|---|---|---|---| ||||||**Sep22**
4,955
61,261
2,567
1,497
6,365
**76,644**
**-**
**-**
**76,644**
16,020
60,624
**76,644**| ||||||| The notes on pages 12-13 form part of these accounts. Approved by the trustees on 30 July 2024 and signed on their behalf by: Roisin Dooher, Trustee 11 Club Tyrone (Cumann Thír Eoghain) Period ended 30 September 2023 ## **Section 6: Notes to the accounts** ## **1. Accounting policies** The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to the accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) issued on 16 July 2014 and the legislation prescribed by statute in Northern Ireland. Club Tyrone is a public benefit organisation as defined by FRS102. The Trustees consider that there are no material uncertainties about the association’s ability to continue as a going concern. ## **Donations** Donations are recognised in full when received. ## **Expenditure** All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to that category. ## **Charitable Activities** Charitable expenditure comprises those costs incurred by Club Tyrone in the delivery of its activities and services. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to supply them. ## **Foreign exchange** Transactions denominated in foreign currencies are translated at the average exchange rate for the period. All monetary assets and liabilities are translated at the exchange rate at the Balance Sheet date. The resulting gain or loss is dealt with in the Statement of Financial Activities. ## **Funds** The majority funds generated by Club Tyrone are designed unrestricted in that they have not been generated for specific purposes laid down by the respective donors. The exception is funds donated through the Charities Aid Foundation in the USA, for which specific projects have been identified. The balance in the Charities Aid Foundation account was £0 at Sep23. 12 Club Tyrone (Cumann Thír Eoghain) Period ended 30 September 2023 ## **2. Trustees’ expenses** The Trustees and committee members all give freely their time and expertise without any form of remuneration or other benefit in cash or in kind. ## **3 Analysis of Charitable Expenditure** |Members’ Events
Celebration events
Business of Winning
Hub Patron costs
Professional fees
Bank and finance charges
Other costs|FY23
£
817
(4,661)
(2,347)
(29,429)
-
(2,963)
(3,047)
**(44,748)**|FY22
£
1,119
(1,844)
-
(25,466)
(3,166)
(2,391)
(2,630)
**(39,105)**| |---|---|---| 13