Company registrntion number: NJ032234
Charity registration number.. 106111
UPPERLANDS COMMUNITY DEVELOPMENT LTD
TRUSTEES, REPORT AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025

Upperlands Community Development Ltd
Contents
Page
Trustees, Report
Independent Examiner's Report
Statement of Financial Attivities (including Income and Expenditure Account)
Comparative Statement of Flnancial Activities {includlng Income and Expenditure
Account)
Balance Sheet
Notes to the Financial Statements
The following pages do not form part of the statutory accounts..
Detailed Statement of Financial Activities (including Income and Expenditu￿ Account)
16-17

Upperlands Communlty Development Ltd
Company No. N1032234
Trustees. Report For The Year Ended 30 September 2025
The trustees present their report and the financial statements for the year ended 30 September
2025.
Objectives and Activities
Aims and Objectives
The prlncipal activity of the company is to facilitate the improvernent and development of social
and economic condition5 for the people Ilving in the Upperlands area. The company works Wlth
local community, statutory authorities, voluntary and other organisations to provide services for
chlldren and young people, adults and ensures older people are sUPPOrted and socially included.
The company also aims to support economic activity and job creation, to improve health and
wellbeing of the entire community, building cross community relations and to provide art, leisure
and recreation activities for the community.
The company's centre includes a large hall, small hall and bo3rd room and is used by local
and surrounding communities for events, classes and meetings, church groupsi youth club,
afterschools club etc. A weekly luncheon club for the eldedy is run by the centre.
Other recent activities include set up of a mental health group, a couch to SK fitness and
wellbeing programme, Christmas tree switch on event, 4th of July cultural ceSebrdtion and a visltor
centfft cultural programme.
Public Beneflt
The dlrett benefits flowing from the organisations purposes are to ease the social and rural
isolation that many suffer in the village locally, help the aged, help health, mental and Social
wellbeing, bringing everyone together, offering opportunities regardless of background. These are
demonstrated in rnany ways throughout the year we hold events and classes where people from a
wide range of backgrounds have the chance to meet and form lasting friendships.
We also allow other groups and charities to use our hall as well as locally residents to hold
community events. We have a vi51tor centre and coffee shop that allows a central meeting place
for community member5 regardless of background. We offer assistance and guidance to anyone
who needs it and try to point them in the right direction to solve their problems if we can't. We run
a weekly luncheon club for the elderly where they get a subsidised meal (some of these people are
very socially isolated and this is one of the few occasions they get a chance to go outl. We also
hold crafts, seasonal events, healthy eating days and bus trips for thls group. We run cross
community bus trips locally with Granaghan Women's group in Swatragh. We offer volunteering
opportunities to all regardless of background.
There Is no harm arising from any of the purposes. The charities beneficiaries are a wide range of
local and neighbouring community members regardless of their background, people who are older,
youth, adults, people with mental health Issue5, people who are socially isolated, people who are
struggling to get back to work etc. There is no private beneflt.
The trustee5 conf1rm that they have complied with the requirements of section 4 of the Charities
Att 2008 to have due regard to the public benefit guidance published by The Charity Comrnission
for Northern Ireland.
The trustees have given due regard to the Charity Commlsslon for Northern Ireland's guidance on
public benefit
Page I

Upperlands Community Development Ltd
Tru5tees' Report (continued)
For The Year Ended 30 September 2025
Description and Purpose
We work with local community, statutory authorities, voluntary and other organisations to provide
services for children and young people, adults and to ensure older people are supported and
socially included. To support economic activity and job creation. To improve health and wellbeing
of the entire community, building cr055 community relations and to provide art, leisure and
recreation activities for the community.
Achievements and Performance
Main Achievements
The company normally runs well supported community events, craft fairs, Summer markets,
Christmas Tree Switch on and Halloween partie5 etc. However due to the global pandemic all 'in
person, activities ceased. UCDL were involved in delivering food parcels, meals on wheels,
prescription collection and delivery, dellvering craft packs for the children and a virtual Christmas
light Swltch on. The centre also has units and industrial workshops available to rent at very
competitive rates and we have helped a number of small businesses with start-up advice etc. The
company also owns the Flax Coffee Shop and Flax Vlsitor Centre which are assets to the
community and the Trustees feel that these help ease high leve15 of social isolation giving people
central community meeting places.
Financial Review
Financial Position
The charity's results show an excess of expenditure over income for the year. Despite this the
unrestricted reserves are still comfortably in excess of 12 months expenditure. Unrestricted
reserves at 30 September 2025 amounted to £122,068 (2024 - £97,045). while restritted
reserves amounted to £331,310 (2024 - £347,473).
Structure, Governance and Management
Governing Document
The company is run by a board of Trustees who are also the directors of the company. It is
governed by its Memorandum & Articles of Association.
The Trustees work with a team of dedicated volunteers and have in the past worked with the
probation board, the local jobcentre and network personnel to help those who have been long
term unemployed get back to work and work/train with the company to prepare them for back to
work.
Reference and Administrative Details
Trustees
Mr G R Kirkpatrick
Mrs E E Kirkpatrick
Mr W A Montgomery
Mrs M McAlary
Mr G C Mcllwaine
Mr5 M R O'Kane
Page 2

upperlands Communlty Development Ltd
Tru5tees' Report (Continued)
For The Year Ended 30 September 2025
Compony Secretary
Mrs M R O'Kane
Charity Number
lQ6111
Company Number
N1032234
Principal Address
The Linenhall Centre
67 Kilrea Road, Upperlands
Maghera
BT46 5RN
Independent Examlner
Nula Robinson
Page 3

Upperlands Community Development Ltd
Trustees, Report (continued)
For The Year Ended 30 September 2025
Small Company Rules
This report has been prepared in accordance with the speclal provisions relating to companies
subject to the small companies regime within Part 15 of the Companies Act 2006.
The trustees, report was approved by the board of trustees and signed or) its behalf by:
cIl
Trustee
3010712026
Page 4

Upperlands Communlty Development Ltd
Independent Examiner's Report to the Trustees of Upperlands Communlty Development
Ltd
For The Year Ended 30 September 2025
I report to the charity trustees on my examination of the accounts of the Company for the year
ended 30 September 2025.
Responslbllities and Basis of Report
As the charity trustees of the Company {and also its directors for the purposes of company law)1 YOU
are responsible for the preparation of the accounts in accordance with the requirements of
Companies Att 2006.
Having satlsfied myself that the accounts of the Company are not required to be audlted under Part
16 of the 2006 Att and are eligible for independent exarninatlon, I report in respect of my
examination of your charity's accounts as carried out under settion 65 of the Charities Act. In
carrying out my examination I have followed the general Directions given by the Charity Commission
for Northern Ireland under section 65C9)(b) of the Charities Art.
Independent Examlner's Statement
I have completed my examination. I confirm that no matters have come to my attentlon in
connection with the examinatlon giving me cause to believe,.
l. accounting records were not kept In respert of the Company as requlred by Section 386 of the
2006 Act; or
2. the accounts do not accord with those record5. or
3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Att
other than ony requirement that the accounts glve a 'true and fair view, which is not a matter
considered a5 Part of an independent examination,. or
4. the accounts have not been prepared in accordance with the methods and principles of the
statement of Recommended Practice for accounting and reporting by charities appllcable to
charities p￿parIng their accounts In accordance with the Financlal Reporting Stsndard
applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters In connection with the examination to
which attention should be drawn in this report in order to enable a proper understanding of the
accounts to be reached.
Nula Robinson
3110712026
Page 5

Upperlands Community Development Ltd
statement of Financial Activities (including Income and Expenditure Account)
For The Year Ended 30 September 2025
2025
2024
Unrestricted Restricted Total
funds
funds
funds
Total
funds
Notes
INCOME AND ENDOWMENTS FROM:
Donations and legacies
Charitable activitie5:
Community development
Investments
50,170
50,170
9,566
24,014
504
24,014 25,461
504
643
74,688
74,688 35,670
EXPENDITURE ON:
Charitable activities..
Community development
NET INCOME/(EXPENDITURE}
(49,665) (16,163) (65,828) (55,793)
25,023
(16,163)
8,860 (20,123)
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS:
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
25.023
(16,163)
8,860 (20,123)
97,045
347,472 444,517 464,640
15
122,068
331,309 453,377 444,517
The notes on pages 10 to 15 form part of these financial statements.
Page 6

Upperlands Community Development Ltd
Comparative Statement of Financial Artivitie$ (including Income and Expenditure
Account)
For The Year Ended 30 September 2025
2024
Unrestricted Restricted Total
funds
funds
funds
Notes
INCOME AND ENDOWMENTS FROM:
Donations and legacies
Charitable activ1tie5'.
Comrnunity development
Investments
9,566
9,566
25,461
643
25,461
643
35,670
35,670
EXPENDITURE ON:
Charitable activities..
Community development
(39,630) (16, 163) {55,7931
(3,960) 116, 163) (20,1231
NET EXPENDITURE
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS:
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
(3,960) (16.163) (20,123)
101,005
363,635 464,640
15
97,045
347,472 444,517
The notes on pages 10 to 15 form part of these financial statements.
Page 7

Upperlands Community Development Ltd
Balance Sheet
As At 30 September 2025
2025
2024
Unrestricted Restricted Total
funds
funds
funds
Total
funds
Notes
FIXED ASSETS
Tangible Assets
12
32,857
331,309 364,166 371.375
32,857
331,309 364,166 371,375
CURRENT ASSETS
Debtors
Cash at bank and in hand
13
36,115
56,293
36,115 36,115
56,293
40,195
92,408
92,408 76,310
Creditors: Amounts Falling Due
Within One Year
14
(3,197)
C3,197) (3,168)
NET CURRENT ASSETS (LIABILITIES)
89,211
89,211
73,142
TOTAL ASSETS LESS CURRENT
LIABILITIES
122,068
331,309 453,377 444,517
NET ASSETS
122,068
331,309 453,377 444,517
FUNDS OF THE CHARITY
Restricted Funds
Unrestricted Funds
331,309 347,472
122,068 97,045
TOTAL FUNDS
15
453,377 444,517
Page 8

Upperlands Communlty Development Ltd
Balance Sheet (continued)
As At 30 September 2025
For the year endlng 30 September 2025 the charitable company was entitled to exemptlon from
audit under section 477 of the Companies Act 2006 relating to small companie5.
The members have not required the company to obtain an audit in accordance with section 476 of
the Companie5 Act 2006.
The trustees acknowledge their responsibilities for complying with the requirements of the Act with
respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provlsions applicable to companies
subject to the small companies regime.
On behalf of the board
Mr
McIlwaine
Trustee
30/0712026
The notes on pages 10 to 15 form part of these financial staternents.
Page 9

Upperlands Communlty Development Ltd
Notes to the Financial Statements
For The Year Ended 30 September 2025
l. General Information
Upperlands Community Development Ltd is a company limited by guarantee, incorporated In
Northern Ireland, registered number N1032234 and registered charity number 106111. The
registered office Is
2. Accountlng Policies
2.1. Basls of Preparation of Financial Statements
The financial statements have been prepared in accordance with the Charlties SORP [FRS 102)
"Accounting and Reporting by 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 IFRS 102) {effective l January 2019)" Financial
Reporting Standard 102 "The Financial Reportlng Stsndard applicable in the UK and Republic of
Ireland" and the Companie5 Art 2006.
The charitable company is a Publlc Benefit Entity as defined by FRS 102.
2.2. Incomlng Resources
All incoming resources afft included in the statement of financial activitie5 when entitlement
has passed to the charity. it Is probable that the economic benefits associated with the
transaction will flow to the charity and the amount can be reliably measured. The following
speciflc policies are applied to partlcular categories of income..
income from donations or grants is recognised when there is evidence of entitlement to
the gift, receipt 15 probable and its amount can be measured reliably.
legacy incorne is recognised when recelpt is probable and entitlement is established.
income from donated goods is measured at the fair vèlue of the goods unless this is
impractical to measure reliablyi 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.
2.3. Resources Expended
Expenditure is recognlsed 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 activlties to which it relates..
expenditure on raising funds includes the costs of all fundraising activities, events,
noncharitable trading activities, and the sale of donated goods.
expenditure on charitable activities includes all costs incurred by a charlty In undertaking
activities that further its charitable airn5 for the benefit of its beneficiaries, including
those support costs and costs relating to the governance of the charity apportioned to
charitable activities.
other expenditure includes all expenditure that is neither related to raising funds for the
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 actlvity are allocated directly to that attivity. Shared costs are
apportioned between the activities they Fntri
e to on a reasonable, justifiable and
consistent bas15.
age

Upperlands Community Development Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
2.4. Tangible Flxed Assets and Depreciation
Tangible fixed a55ets are measured at cost less accumulated depreciation and any accumulated
impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed
assets, less thelr estimated residual value, over their expected useful lives on the following
bases:
Freehold
Plant & Machinery
Fixtures & Fittings
straight line over 60 years
fully depreciated fixtures
50/0 reducing balance
2.5. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits
held at call with banks, other short-term highly liquid investments that mature in no more than
three months from the date of acquisition and are readily convertible to a known amount of
cash with insignificant rlsk of change in value, and bank overdrafts.
3. Income from Donatlons and Legacies
2025
2024
Unrestricted Unrestricted
funds
fund5
Donations and gifts
Grants
1,561
48,609
2,170
7,396
50,170
9,566
4. Investment Income
2025
2024
Unrestricted Unrestricted
funds
funds
Bank interest receivable
504
643
5. Government Grants
Government grants recognised In the accounts were as follows:
2025
2024
Grants received
48,609
7,396
Page 11

Upperlands Community Development Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
Net Income/(Expendlture)
The net income/(expenditure) is stated after charying/(crediting):
2025
2024
Depreciation of tangible fixed asset5 - owned
17,892
17,421
7. Analysis of Expenditure
2025
Support
costs
(see note
8)
Community development
65,828
2024
Support
costs
(see note
8)
Community development
55,793
8. Support Costs
2025
Community
development
Employee costs
Premises expenses
General administration
Depreciation
Interest payable
Governance costs
11,522
27,981
5,987
17,892
163
2,283
65,828
Page 12

Upperlands Communlty Development Ltd
Notes to the Financial Statements (continued}
For The Year Ended 30 September 2025
2024
Community
development
Employee costs
Premises expenses
General administration
Depreciation
Interest payable
Governance costs
9,414
21,672
5,260
17,421
174
1,852
55,793
Independent Examiner's Remuneration
2025
2024
Independent examination of the financial statements
1,200
1,200
io. staff Costs
Staff costs were as follows..
2025
2024
Wages and salarfes
10,814
8,807
No employees received employee benefits (excluding employer pension costs) for the reporting
period of rn0￿ than £60,000.
11. Average Number of Employees
Average number of employees during the year was: l (2024.. 1)
Page 13

Upperlands Community Development Ltd
Notes to the Flnancial Statements (continued)
For The Year Ended 30 September 2025
12. Tangible Assets
Land &
Property
Freehold
Plant & Fixtures &
Machinery Fittlngs
Total
Cost
As at l October 2024
Additions
969,782
24,124
102,517 1,096,423
10,683
10,683
As at 30 September 2025
969,782
24,124
113,200 1,107, 106
Depreclation
A5 at l October 2024
Provided during the period
622,310
16,163
24,124
78,614
1,729
725,048
17,892
As at 30 September 2025
638,473
24,124
80,343
742,940
Net Book Value
As at 30 September 2025
331,309
32,857
364,166
As at i October 2024
347,472
23,903
371,375
13. Debtors
2025
2024
Due within one year
Amounts owed by group undertakings
36,115
36,115
14. Creditors: Amounts Falllng Due Within One Year
2025
2024
Taxation and social security
Accrua15 and deferred Income
422
2,775
3,197
693
2,475
3,168
Page 14

Upperlands Community Development Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
15, Movement in Funds
Asati
October
2024
Asat30
September
2025
Income Expenditure
Unrestrlcted funds
General..
General unrestricted fund
Restricted funds
Restrltted fund
97,045
74,688
(49,665)
122,068
347,472
(16,163)
331,309
Total funds
444,517
74,688
(65,828)
453,377
Asati
October
2023
Asat30
September
2024
Income Expenditure
Unrestricted funds
General..
General unrestricted fund
Restricted funds
Restricted fund
101,005
35,670
(39,630}
97,045
363,635
{ 16,163}
347,472
Total funds
464,640
35,670
(55,793)
444,517
16. Transactlons with Trustees
None of the trustees received any remuneration or any other benefits from an employment with the
charity or a related entity during the current or previous year.
No trustee expenses have been incurred.
17. Related Party Disclosures
There have been no related party transattions in the reporting period that ￿qUIre disclosure.
18. Company limited by guarantee
The company is limited by guarantee and ha5 no share capital.
Every member of the company undertakes to contribute to the a55ets of the company, in the event
of a winding up, such an amount as may be required not exceeding £1.
Page 15

Upperlands Community Development Ltd
Detailed Statement of Financial Activities (including Income and Expenditure Account)
For The Year Ended 30 September 2025
2025
2024
Total
funds
Total
funds
INCOME AND ENDOWMENTS FROM:
Donations and legacies
Donations and gifts
Government Grants
1,561
48,609
2,170
7,396
50,170
9,566
Charitable Activities:
Community development
Rental income
24,014
25,461
24,014
25,461
Investments
Bank Interest receivable
504
643
504
643
74,688
35,670
EXPENDITURE ON:
Charltable Activities:
Community development
Wages and salaries
Travel and subsistence expenses
Rates
Light and heat
Repairs and maintenance
Cleaning
Premises insurance
Computer and IT repairs and rnaintenance
Advertislng and marketing costs
Telecommunications and data costs
Sundry expense5
Depreciation of fixtures and fittings
Depreciation of freehold land and property
(10,814)
(8,807)
(708)
{607)
(2,635)
(4,313)
(7,004)
(5,870)
(9,334)
(3,8291
(1,086)
(1,118)
(7,922)
(6,542)
(458)
16571
(366)
(3911
(900)
(3721
(4,263)
(3,840)
{ 1,729)
(1,2581
(16,163) {16,1631
..CONTINUED
Page 16

Upperlands Community Development Ltd
Detailed Statement of Financlal Activities (including Income and Expenditure Account)
(continued)
For The Year Ended 30 September 2025
Bank charges
Independent examiner's fees
Professional fees
(163)
(1,200)
(1,083)
(174)
(1,200)
(652)
(65,828) (55,793)
(65,828) (55,793)
NET INCOMEI(EXPENDITURE)
8,860 (20, 1231
Page 17