2023-12-31-annual-return

Charity Registration Number:

NIC: 105816

Cloney Rural Development Association

Report and Accounts for the Year End:

31 December 2023

Cloney Rural Development Association

Report and Accounts for the Year End 31 December 2023

Contents

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Page
Independent Examiner’s Report 1
Funds Statements:-
Receipts & Payments Account 2
Statement of Assets & Liabilities 3
Notes to the accounts 4
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Cloney Rural Development Association

Independent Examiner’s Report to the Trustees of Cloney Rural Development Association

I report on the accounts of Cloney Rural Development Association for the period ended 31 December 2023, which are set out on pages 2 to 4.

Respective Responsibilities of the 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 2008;

• follow the procedures laid down in the general Directions given by the Commission under section 65(9)(b) of the Charities Act 2008;

• 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.

4. That there is further information needed for a proper understanding of the accounts to be reached.

Independent Examiner’s Statement

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.

Kevin Higgins (Jun 25, 2024 09:15 GMT+1)

KHA Higgins FCA Chartered Accountant

9 Knockanully Road Martinstown Ballymena BT43 7LZ

This report was signed on 19 June 2024.

Page 1

Cloney Rural Development Association

Statement of Receipts & Payments for Period End:

31 December 2023

RECEIPTS Donations & Legacies Charitable Activities: Fundraising- 75 Club Fundraising- Events MEA Grants DEARA NACN Hire of Facilities Sundry income EXPENDITURE - Charitable Activities Heat, Light & Power Telecoms Insurance NI Water Maintenance & Repairs Fundraising- Events Donations - MacMillan Cancer 75 Club Bank fees Sundry Asset / Investment Purchases Surplus / (Deficit) for the Year	Current Year Current Year Current Year Unrestricted Restricted Total Funds Funds Funds 2023 2023 2023 £ £ £
	1,626 1,626 5,170 5,170 5,952 5,952 765 765 1,483 1,483 285 285 2,915 2,915 100 100
	16,047 2,248 18,295
	4,864 4,864 625 625 1,401 150 1,551 145 145 1,554 1,483 3,036 888 615 1,503 2,680 2,680 3,500 3,500 347 347 193 193
	16,197 2,248 18,444
	- - -
	(150) - (150)

Page 2

Cloney Rural Development Association

Statement of Assets and Liabilities as at:

FUNDS RECONCILIATION Total Funds brought forward 01.01.23 Surplus / Deficit this Year: Total Funds carried forward 31.12.23	Current Year Current Year Current Year Unrestricted Restricted Total Funds Funds Funds 2023 2023 2023 £ £ £
	8,217 - 8,217 (150) - (150)
	8,068 - 8,068

Bank & Cash Balances

AIB Current Accounts 8,068 8,068 - Other Assets (Unrestricted Fund) Liabilities (Unrestricted Fund) - TOTAL NET ASSETS 8,068

This report was approved by the Trustees on 19 June 2024 and signed on their behalf by:

Martin Agnew Martin Agnew (Jun 24, 2024 16:05 GMT+1) Teresa Magee (Jun 24, 2024 16:46 GMT+1) Teresa Magee Martin Agnew Chairperson Treasurer

Cloney Rural Development Association

Page 3

Cloney Rural Development Association

Notes to the Accounts for the Year End:

31 December 2023

1 Accounting policies

Policies relating to the production of the Accounts.

Basis of preparation and accounting convention

The Accounts have been prepared on the receipts and payments basis, under the historical cost convention, and in accordance with The Charities (Accounts and Reports) Regulations (Northern Ireland) 2015 which are applicable to the financial years of registered charities beginning on or after 1 January 2016 or their date of registration with The Charity Commission for Northern Ireland.

Going Concern

The charitable activities are entirely dependent on continuing grant aid and voluntary donations as well as trading revenues. As a consequence, the going concern basis is dependent on the future flow of these uncertain funding streams. Accordingly, the Trustees, after reviewing the financial forecasts for future periods, are satisfied that, at the time of approving the financial statements, it is appropriate to adopt the going concern basis in preparing the financial statements. Other than these matters, the Trustees are not aware of any material uncertainites about the charity's ability to continue as a going concern.

Fund Accounting

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity.

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal or as implied by law.

Liability to taxation

The Trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received.

Winding up or dissolution of the charity

If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.

Page 4

2024-06-25

Final Audit Report

Cloney RDA r+p 2023

Created: 2024-06-24 By: Kevin Higgins ([e-mail]) Status: Signed Transaction ID: CBJCHBCAABAAbjiFgqCD5S9Ps6kg9Mo2UvhNe8Irff-Y

"Cloney RDA r+p 2023" History

Document created by Kevin Higgins ([e-mail]) 2024-06-24 - 2:45:07 PM GMT

Document emailed to [e-mail] for signature

2024-06-24 - 2:46:19 PM GMT

Email viewed by [e-mail] 2024-06-24 - 3:04:09 PM GMT

Signer [e-mail] entered name at signing as Martin Agnew 2024-06-24 - 3:05:54 PM GMT

Document e-signed by Martin Agnew ([e-mail]) Signature Date: 2024-06-24 - 3:05:56 PM GMT - Time Source: server

Document emailed to [e-mail] for signature 2024-06-24 - 3:05:57 PM GMT

• Email viewed by [e-mail] 2024-06-24 - 3:39:44 PM GMT

Signer [e-mail] entered name at signing as Teresa Magee 2024-06-24 - 3:46:11 PM GMT

Document e-signed by Teresa Magee ([e-mail]) Signature Date: 2024-06-24 - 3:46:13 PM GMT - Time Source: server

Document emailed to Kevin Higgins ([e-mail]) for signature 2024-06-24 - 3:46:14 PM GMT

Email viewed by Kevin Higgins ([e-mail]) 2024-06-25 - 8:15:13 AM GMT

Document e-signed by Kevin Higgins ([e-mail]) Signature Date: 2024-06-25 - 8:15:56 AM GMT - Time Source: server

Agreement completed.

2024-06-25 - 8:15:56 AM GMT