**Charity Registration Number:**
## **NIC: 105816**
**Cloney Rural Development Association Report and Accounts for the Year End:**
**31 December 2024**
## **Cloney Rural Development Association**
## **Report and Accounts for the Year End 31 December 2024**
|**Contents**|||
|---|---|---|
|||**Page**|
||**Independent Examiner’s Report**|1|
||**Funds Statements:-**||
||Receipts & Payments Account|2|
||**Statement of Assets & Liabilities**|3|
||**Notes to the accounts**|4|
## **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 2024, 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 (Aug 28, 2025 12:01:32 GMT+1)
KHA Higgins FCA Chartered Accountant
9 Knockanully Road Martinstown Ballymena BT43 7LZ
_This report was signed on 27 August 2025._
Page 1
**31 December 2024**
## **Cloney Rural Development Association**
## **Statement of Receipts & Payments for Period End:**
|**RECEIPTS**
Donations & Legacies
_Charitable Activities:_
Fundraising- 75 Club
Fundraising- Events
MEA Grants
DEARA
NACN
Share of Wind Turbine Project
Hire of Facilities
Sundry income
**EXPENDITURE - Charitable Activities**
Heat, Light & Power
Telecoms & Website
Insurance
NI Water
Maintenance & Repairs
Fundraising- Events
Health & Wellbeing Event
Donations to Charities
75 Club
Accountancy Fees
Bank fees
Sundry
Asset / Investment Purchases
**Surplus / (Deficit) for the Year**|**Current Year**
**Current Year**
**Current Year**
**Previous Year**
**Unrestricted**
**Restricted**
**Total**
**Total**
**Funds**
**Funds**
**Funds**
**Funds**
**2024**
**2024**
**2024**
**2023**
**£**
**£**
**£**|
|---|---|
||513
**513**
**1,626**
**-**
5,380
**5,380**
**5,170**
321
**321**
**5,952**
950
**950**
**765**
1,989
**1,989**
**1,483**
**285**
2,000
**2,000**
2,798
**2,798**
**2,915**
150
**150**
**100**|
||**11,162**
**2,939**
**14,101**
**18,295**|
||3,080
3,080
**4,864**
729
729
**625**
1,388
450
1,838
**1,551**
100
100
**145**
2,661
1,989
4,650
**3,036**
379
379
**1,503**
500
500
321
321
**2,680**
3,550
3,550
**3,500**
245
245
332
332
**347**
143
143
**193**|
||**12,927**
**2,939**
**15,866**
**18,444**|
|||
||-
-
-
**-**|
|||
||**(1,766)**
**-**
**(1,766)**
**(150)**|
Page 2
## **Cloney Rural Development Association**
## **Statement of Assets and Liabilities as at:**
|**FUNDS RECONCILIATION**
Total Funds brought forward 01.01.24
Surplus / Deficit this Year:
Total Funds carried forward 31.12.24
**Bank & Cash Balances**
AIB Current Accounts
**Other Assets (Unrestricted Fund)**
**Liabilities (Unrestricted Fund)**
**TOTAL NET ASSETS**|**Current Year**
**Current Year**
**Current Year**
**Previous Year**
**Unrestricted**
**Restricted**
**Total**
**Total**
**Funds**
**Funds**
**Funds**
**Funds**
**2024**
**2024**
**2024**
**2023**
**£**
**£**
**£**|**Current Year**
**Current Year**
**Current Year**
**Previous Year**
**Unrestricted**
**Restricted**
**Total**
**Total**
**Funds**
**Funds**
**Funds**
**Funds**
**2024**
**2024**
**2024**
**2023**
**£**
**£**
**£**|
|---|---|---|
||8,068
-
(1,766)
-|8,068
**8,217**
(1,766)
**(150)**|
||**6,302**
**-**|**6,302**
**8,068**|
|||6,302
**8,068**|
|||**6,302**
**8,068**|
||||
|||**-**
**-**|
||||
|||**-**
**-**|
||||
|||**6,302**
**8,068**|
This report was approved by the Trustees on 27 August 2025 and signed on their behalf by:
Martin Agnew Teresa Magee (Aug 28, 2025 12:23:12 GMT+1)Teresa Magee Martin Agnew (Aug 28, 2025 12:04:03 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 2024**
## **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
2025-08-28
Final Audit Report
## Cloney RDA r+p 2024
Created: 2025-08-28 By: Kevin Higgins (khiggins602@hotmail.co.uk) Status: Signed Transaction ID: CBJCHBCAABAAQsx2uSiTXYSeTQt9hrnxKoy8-e_CIM2A
## "Cloney RDA r+p 2024" History
Document created by Kevin Higgins (khiggins602@hotmail.co.uk) 2025-08-28 - 11:00:34 AM GMT
Document emailed to Martin Agnew (magnew610@gmail.com) for signature 2025-08-28 - 11:00:38 AM GMT
- Document emailed to Teresa Magee (tmagee126@hotmail.com) for signature 2025-08-28 - 11:00:38 AM GMT
- Document emailed to Kevin Higgins (khiggins602@hotmail.co.uk) for signature 2025-08-28 - 11:00:39 AM GMT
Email viewed by Kevin Higgins (khiggins602@hotmail.co.uk) 2025-08-28 - 11:01:18 AM GMT
- Document e-signed by Kevin Higgins (khiggins602@hotmail.co.uk) Signature Date: 2025-08-28 - 11:01:32 AM GMT - Time Source: server
Email viewed by Martin Agnew (magnew610@gmail.com) 2025-08-28 - 11:03:21 AM GMT
Document e-signed by Martin Agnew (magnew610@gmail.com) Signature Date: 2025-08-28 - 11:04:03 AM GMT - Time Source: server
Email viewed by Teresa Magee (tmagee126@hotmail.com) 2025-08-28 - 11:06:58 AM GMT
Document e-signed by Teresa Magee (tmagee126@hotmail.com) Signature Date: 2025-08-28 - 11:23:12 AM GMT - Time Source: server
- Agreement completed. 2025-08-28 - 11:23:12 AM GMT