Club Down {Cumann an Duin)
Annual Report and Unaudited Financial Statements
for the financial year ended 31 October 2022
Mccoy Hamill
Chartered Accountants
Old Gasworks Business Park
1st Floor Unlt 1 Kilmorey Street
Newry
Co.Down
BT34 2DH
Northern Ireland
Charity Number.. NIC106245

Club Down (Cumann an Duin)
CONTENTS
Page
Reference and Administrative Information
Trustees. Report
Statement of Trustees, Responsibilities
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Notes to Ihe Financial Statements
9-12
Supplementary Information relaling to the Financial Statements
14-16

Club Down {Cumann an Duin)
REFERENCE AND ADMINISTRATIVE INFORMATION
Trustees
Ciaran Rafferty IResign6d 20 June 20221
Feargal Mccormack (Resigned 20 June 20221
Sean Rooney
Anna McDonald (Appointed 19 June 20221
Ross Carr (Appointed 19 June 20221
Lucy Connor {Appointed 19 June 2022)
Diarmuid Cahill (Appointed 19 June 20221
Maureen O'Higgins {Appointed 19 June 20221
Bary Armstrong (Appointed 19 Jun8 2022)
Brendan Mccoy (Appointed 19 June 20221
Charlty Numbor In Northern Ireland
NIC106245
Ind8pènd8nt Examlner
Mccoy Hamill
Chartered Accountants
Old Gasworks Business Park
1 st Floor Unit 1 Kilmorey Street
Newry
Co.Down
BT34 2DH
Northern Ir81and
Bankers
First Trust Bank
4244 Hill Street
BT34 1AU
Northern Ireland

Club Down (Cumann an Duin)
TRUSTEES. REPORT
for the financial year ended 31 October 2022
The trustees present their Trustees, Report and the unaudited financial statem6nts for the financial year ended 31
October 2022.
The financial statements are prepared in accordanc8 Wlth the Charities Act (Northem Ireland) 2008, FRS 102 "The
Financial Reporting Standard applicabl8 in the UK and Republic of Ireland" and Accounting and Reporting by
Charities.. Statement of Recommend8d Practice applicable to charities preparing their financial statements in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021.
The Trustees, Report conlains the information requir8d to be provided in the Trustees, Annual Report under the
Statement of Recommended Practice ISORP) guidelines. The trustees of the company are also charity trustees for
the purpose of charity law and under the company's constitution are known as members of the board of trustees.
In this report the trustees of Club Down (Cumann an Duinl present a summary of its PLifpos8, governanc&, activltl8S,
achievements and finances for the financial year 31 October 2022.
The charity is a registered charity and although not obliged to comply with the Stalement of Recommended Practice
applicable in the UK and Rapublic of Iraland FRS 102, the organisation has implemented its recommendations
where relevant in these financial slataments.
FSnanclal Review
The results for the financial year are set out on page and additSonal noles are provided showing income and
expanditure in greater detail.
Results and Dlvldends
At the end of the financial ye8r the charity h8s assets of £32,734 and liabilit18s of £0.00. Th8 nat assets of the charity
are £32,734
In accordance with the Conslitulion, the trustees retire by rotation and, being eligible, offer thems8lv8s for r8-818Ctlon.
Compllance wlth Sector-Wld8 Legi81atlon and Standards
Thè charity engages pro-actively with legislation, standards and codes whlch are developed for the sector. Club
Down (Cumann an Duinl subscribes to and is compliant with the following..
The Chartties SORP IFRS 1021
Approved by th Board of Trustees on 14 August 2023 and slgned on It8 behalf by:
arry
ust
trong
Anna McDonald
Trustee

Club Down (Cumann an Duin)
INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF
TRUSTEES OF CLUB DOWN (CUMANN AN DUIN)
We have examined the financial statements of the charity for the financial year ended 31 October 2022, which
comprise thè Statemenl of Financial Activities, the Balance Sheet and the related notes.
This report is made solely to the Gharity's members, as a body, in accordance with the Charities Act INorthem
Ireland) 2008. Our work has been undertaken so that we might compile the financial statements that we have been
engaged lo compile, report to the Board of Trustees that we have done so, and state those matters that we have
agreed to state to them in this report and for no other purpose. To the fullest èxtent pem)itted by law, w8 do not
accept or assume responsibility to anyone other than the charity and the chanty's mèmbers, as a body, for our work,
or for this report.
Rèspective responslbllltles of tru8t8es and examlner
The charity's trustees are responsible for the preparation of the financial statements in accordance with the
requirements of Ihe Charities Act (Northern Ireland} 2008. The charity's trust8es consider that an audit is not
required for this financial year under the Charities Act {Northem Ireland) 2008 and that an independent examination
is required.
It is our responsibility to..
examine tha financial statements under section 65 of the Charities Act.,
follow the procedures laid down by the general Directions given by the Charity Commission for Northem Ireland
under section 6519llb) of th6 Charities Act., and
statè whèthèr particular matters have com8 to our attention.
Basls of Independant examln8r's report
We have examined your charity financial statements as required under section 65 of the Charities Act and our
examination was carried out in accordancè with the general Directions given by the Charity Commission for
Northern Ireland under section 6519llb} of th8 Charities Act. An 6xaminalion includes a review of the accounting
records kept by the charity and a comparison of the financial ststements presented with those records. It also
includes consideration of any unusual itéms or discloslsres in the financial slalemenls and seeking explanations
from the trustees concerning any such mattérs. The procedures undertaken do not provide all the evidence that
would be required in an audit and consequently no opinion is givan as to whether the accounts present a 'true and
fair, view 8nd the report is limited lo those matters set out in the statèment below.
In connection with our examination, no mattar has ¢ome to our att8ntion which gives us cause to believe that in, any
material respect..
accounting records were not kept in accordance with section 63 of th6 Charities Act
the financial statements do not accord with those accounting records
the financial statements have not been prepared in accordance with the Statem8nt of Recommended Practice
applicable to charities preparing their accounts in accordan¢e with the Financial Reporting Standard applicable in
the UK and Republic of Ireland {FRS1021
there is further information neèded for a proper understanding of the accounts to bé ￿8¢hed.
Independent 8xamln8r's statement
We 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 undèrstanding of the financial ststements lo be reached.
MCCO
HAMILL
Chartered Accountants
Old Gasworks Business Park
1 st Floor Unlt 1 Kilmorey Street
Newry
Co.Down
BT34 2DH
Northem Ireland
Date: 30 June 2023

Club Down {Cumann an Duin)
STATEMENT OF TRUSTEES, RESPONSIBILITIES
for the financial year ended 31 October 2022
The trustees are responsible for preparing the financial stataments in accordanc6 with applicabl6 law and
regulations.
The law applicable to charities in Northern Ireland requires the trustees to prepare financial statements for each
financial year which give a true and fair view of the assets, liabilities and financial posilion of the charity as at the
financial year end date and of the surplus or deficit of the charity and otherwise comply with the Charities Act
(Northern Ireland) 2008.
In preparing these financial ststements, the trustees are required to..
select suitable accounting policies and apply them consistently.,
observe the methods and principles in the Charities SORP
make judgements and 6stimates that are reasonable and prudent.,
state whether the financial slalemenls have been prepared in accordance with the relevant financial reporting
framework, idenlify those standards, and note the effect and the reasons for any material departure from those
standards,. and
prepare the financial ststements on the going concern basis unless it is inappropriate to presume that the Charity
will continue in operation.
The trustees confirm that they have complied with th8 above requirements In pr8paring the financlal slatem8nts.
The trustees are responsible for keeping adequate accounting records that are sufficienl to show and explain the
charity's transactions and disclose with reasonable accuracy at any lime the financial position of the charity and
enable them to &nsura that 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.
Approved by the Board of Trustees on 14 August 2023 and $Sgned on Its behalf by:
arry
Trustee
strong
Anna McDonald
Trustee

Club Down {Cumann an Duin)
BALANCE SHEET
as at 31 October 2022
2022
Notes
Current Assets
Debtors
Cash at bank and in hand
387
32,347
32,734
Nat Currènt A8sats
32,734
Total Assets less Current Llabllltles
32,734
Funds
General fund lunrestrictedl
32,734
Total funds
32.734
The financial statements have been prepared in accordance with the provisions applicable to companies subject to
the small companies, regime and in accordance with FRS 102 "The Financial Reporting Standard applicable in the
UK and Republic of Ireland" applying Section 1 A of that Standard.
Approved by the Board of Trustees and authorlsèd for Issue on 14 August 2023 and 81gned on Its behalf by
arry Ar
ste
trong
Anna McDonald
Trustee
The notes on pages 9 to 12 form part of the financial statements

Club Down (Cumann an Duin)
STATEMENT OF FINANCIAL ACTIVITIES
for the financial year 8nded 31 October 2022
Unrestricted
Funds
2022
Total
2022
Notes
Income
Donations and legacies
Other income
4,700
4,700
Total incomè
4,700
4,700
Expendlturo
Charitablo activities
Other expenditure
319
319
Total Expendlture
319
319
Net Incomel(expendlture)
Transfers be￿een funds
4,381
4,381
Net movement In fund8 for th8 flnanclal year
4,381
4,381
Recon¢Sllatlon of fund8
Balanc8s brought fomard at 1 November 2021
28,353
28,353
Balan¢e$ Carrled forward at 31 Octobar 2022
32,734
32,734
Th8 Stat8m8nt of Financial Activities includes all gains and losses recognised in the financial y8ar.
All income and expenditure relate to continuing activities.
The notes on pages 9 10 12 form part ol the financial slalemenls

Club Down {Cumann an Duin)
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 October 2022
GENERAL INFORMATION
Club Down (Cumann 8n Duinl is a charity incorporated in Northern Ireland. The registered office of the
company is Old Gaswo￿8 Business Park, Newry, Co.Down, BT34 2DH, Northem Ireland which is also the
principal place of business of th8 charity. The financial statements have been presented in Pound Sterling
(£} which is also the functional currency of the charity.
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Tha following accounting policies have been applied consistantly in dealing with items whlch ar6 considered
material in relation to the charity's financial statements.
Basls of preparatlon
The financial statements have been prepared on the going concern basis under the historical cost
convention, modified to includé certain items at fair value. The financial ststements have been prepar8d in
accordance with the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charitie$
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and
Republic of Ireland FRS 102" applying Section 1 A of that Standard.
As pennitted by the Companies Act 2006, th6 charity has varied th8 standard formats In that act for the
Statement of Financial Activities and the BalanGe Sheat. Departures from thè standard formats are lo comply
with tho r8quirements of the Charities SORP and are in Gompliancè with section 4.7, 10.6 and 15.2 of that
SORP.
Statement of compliance
The finanGial statements of the charity for the financial year ended 31 December 2017 have been prèparéd
on the going concern basis and in accordance with the Statement of Recommended Practice {SORPI
"Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting
Standard applicable in the UK and Republic of Ireland FRS 102" applying Section 1A of that Standard.
Fund accountlng
Th8 following are the categories of funds malntain8d:
Restrlct8d funds
Reslricled funds represent income received which can only be us8d for particular purpos6s, as sp8cifi8d by
the donors. Such purposes are within the overall objeGlives of the charity.
Unreslrlcted fund8
Unrestricted funds ¢onsisl of Ganeral and Designated funds.
General funds represent amounts which are expendable at the discretion of the board, in furtherance of the
objectives of the charity.
Designated funds comprise Ljnrestricted funds that tho board has, at Its discretion, set aside for particular
purposas. These designations have an administrative purpose only, and do not legally restrict the board's
discretion to apply the fund.

Club Down (Cumann an Duin)
NOTES TO THE FINANCIAL STATEMENTS
continued
for the financial year ended 31 October 2022
Income
Income is recognised by inclusion in the Statement of Financial Activities only when the charity is legally
enlitled lo the income, performance conditions attached to the item{sl of income have been met, the amounts
involved can be measured with sufficient reliability and it is probabl8 that the income will be received by the
charity.
Income from charitable activltles
Income from charitable activities includé income eamed from the supply of Se￿IceS under contractual
arrangemènts and from performanca rèlated grants which have conditions that specify the provision of
particular s&rvices to bè provided by the charity. Income from government and other co-funders is recognised
when the charity is legally entit18d to thè income because it is fulfilling the conditions contained in the related
funding agrèements. Wheré a grant is received in advance, its recognition is deferred and included in
creditors. Where entillament occurs bèforè income is received. it IS 8ccrued in debtors.
Grants from governments and other ¢o-fund8rs typically include one of the following types of conditions..
Performance based conditions.. whereby th6 charity is conlraclually entitled to funding only to tho exlenl that
the core obj8Ctives of the grant agreement ar8 achieved. Where the charity is meeting the core objectives of
a grant agreement, it recognises the related expenditure, to the extent that il is reimbursable by the donor, as
income.
-Time based conditions: whereby the charity is contractually entitled to funding on th8 condition that 11 Is
ulilised in a particular period. In these cases the charity recognises the income to the ext8nl it is utilised
within the period specified in the agreement.
In the absence of such conditions, assuming that receipt is probable and the amount can ba reliably
measured, grant income is recognised once the charity is notified of entitlement.
Grants received towards capital expenditure are credited to the Statement of Flnancial Activities when
received or receivable, whichever is earlier.
Expendlture
Expenditure is analysed be￿een costs of charitable activities and raising funds. The costs of each activity
are separately accumulated and disclosed, and analysed according to their major components. Expènditure
is recognised when a legal or constructive obligation exists as a result of a past event, a transfer of economi¢
benefits is required in selllement and the amount of the obligation can be roliably measured. Support costs
are those functions that assist the work of the charity but cannot be attributed lo one activity. Such costs are
allocated to activities in proportion to staff lime spent or other suitable m8asur8 for 8ach aclivily.
D8btors
Debtors are recognised at the settlement 8moLJnl due after any discount offered. Prepayments are valued at
the amount prepaid net of any trade discounts due. Income recognised by the charity from government
agencies and other co-funders, but not yet received at financial year end, is included in debtors.
Cash at bank and In hand
Cash at bank and in hand comprfses cash on deposit at banks requiring less than three months notice of
withdrawal.
Taxatlon and deferred taxatlon
No currant or deferred laxalion arlses as the charity has been granted charitable exemption. Irrecoverable
valued addad tax is expensed as incurred.
Deferred tax is recognised in respect of all timing differences that have originated but not r8v8rsed at the
balance sheet dale where Ir8nsadions or events have occurred al that date that will result in an obligation to
pay more tax in the future, or a right lo pay less lax in the future. Timing differoncas are temporary
differences be￿een the company's taxable profits and its results as staled in the financial statements.
Deferred lax is measured on an undiscounted basis at the lax rates that are anticipated to apply in the
periods in which the liming differences are expected lo reverse, based on tax rates and laws that have been
enacted or substantively enacted by the balance sheet date.
10

Club Down (Cumann an Duin)
NOTES TO THE FINANCIAL STATEMENTS
continued
for the financial year ended 31 October 2022
INCOME
DONATIONS AND LEGACIES
Unrestricted Restricted
Funds
Funds
2022
Donations and legacies
4,700
4,700
Donalions
OTHER INCOME
Unrestrlcted Restrlcted
Funds
Funds
2022
Covld 19 Grant Income
EXPENDITURE
CHARITABLE ACTIVITIES
Dlrect
Costs
Other
Costs
Support
Costs
2022
OTHER EXPENDITURE
Dlr8ct
Costs
Oth8r
Costs
Support
Costs
2022
oth8r Expendilure
NET INCOME
2022
Net Income Is Stated after charglngl(credltlng):
Grants receivable received
INVESTMENT AND OTHER INCOME
2022
Revenue grants received (COVID-19}
DEBTORS
2022
Trad8 debtors
387
RESERVES
2022
At 1 November 2021
Surplus for the financial year
28,353
4,381
At 31 October 2022
32,734
11

Club Down (Cumann an Duin)
NOTES TO THE FINANCIAL STATEMENTS
continued
for the financial year ended 31 October 2022
FUNDS
RECONCILIATION OF MOVEMENT IN FUNDS
Unrestricted
Funds
Total
Funds
At 1 November 2020
Movement during the financial year
69.596
141,243)
69,596
141,243}
Al 31 October 2021
Movement during the financial year
28,353
4,381
28,353
4,381
At 31 October 2022
32,734
32,734
ANALYSIS OF MOVEMENTS ON FUNDS
Balance
1 November
2021
Incom8 Exponditure
Transfers
between
funds
Balanc6
31 October
2022
Unrestrlcted funds
Unrestricted General
28,353
4,700
319
32,734
Total funds
28,353
4,700
319
32,734
ANALYSIS OF NET ASSETS BY FUND
Current
assets
Total
Unrestricted general funds
32,734
32,734
32,734
32,734
10.
POST-BALANCE SHEET EVENTS
There have boen no significant events affecting the Charity since the financial year-end.
12

CLUB DOWN
CUMANN AN DUIN
SUPPLEMENTARY INFORMATION
RELATING TO THE FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 31 OCTOBER 2022
13

Club Down (Cumann an Duin)
SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS
OPERATING STATEMENT
for the financial year ended 31 October 2022
2022
Schedule
Income
4,700
Charitsble activities and other expenses
{319}
4,381
Miscellaneous income
Net surplus
4,381
The supplementary information does not fom part of the financial statements
14

Club Down (Cumann an Duin)
SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS
SCHEDULE 1 . CHARITABLE ACTIVITIES AND OTHER EXPENSES
for the financial year ended 31 October 2022
2022
Expenses
Down GAA Fees
Down GAA Clubs (Truly Nolan)
Advertising
Computer cosls
Legal and professional
Bank charges
Down Women's Gaelic
Down Camogie Feés
53
114
152
319
The supplementary information does not form part of the financial statements
15

Club Down {Cumann an Duin)
SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS
SCHEDULE 2: MISCELLANEOUS INCOME
for the financial year ended 31 October 2022
2022
Miscellaneous Income
Revenue grants received ICOVID-191
The supplementary informalion does not fom part of the financial statements
16