Club Down (Cumann an Duin)
Annual Report and Unaudited Financial Statements
for the financial year ended 31 October 2023
Mccoy Hamill
Chartered Accountants
Old Gasworks Business Park
1st Floor Unit 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 the Financial Statements
9-12
Supplementary Information relating to the Financial Statements
14-15

Club Down {Cumann an Duin)
REFERENCE AND ADMINISTRATIVE INFORMATION
Trustees
Bary Amistrong
Sean Rooney
Anna McDonald (Resigned 4 July 2023)
Ross Carr (Resigned 4 July 2023)
Lucy Connor (Resigned 4 July 2023)
Diamuid Cahill
Maureen O'Higgins
Gabriel Mccoy (Appointed 4 July 2023)
Paul Amistrong (Appointed 4 July 2023)
Brendan Mccoy
Chalrperson
Paul Arrnstrong
Charity Secretary
Bary Am)strong
Charity Number in Northern Ireland
NIC106245
Independent Examlner
Mccoy Hamill
Chartered Accountants
Old Gasworks Business Park
1 st Floor Unit 1 Kilmorey Street
Newry
Co.Down
BT34 2DH
Northem Ireland
Principal Bankers
First Trust Bank
4244 Hill Street
BT34 1AU
Northem Ireland

Club Down (Cumann an Duin)
TRUSTEES, REPORT
for the financial year ended 31 October 2023
The trustees present their Trustees, Report and the unaudited financial statements for the financial year ended 31
October 2023.
The financial statements are prepared in accordance with the Charities Act {Northem Ireland) 2008, FRS 102 Yhe
Financial Reporting Standard applicable in the UK and Republic of Ireland" and Accounting and Reporting by
Charities.. Statement of Recommended Practice applicable to charities preparing their financial statements in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102}.
The Trustees, Report contains the infonnation required to be pn)vided in the Trustees. Annual Report under the
Statement of Recommended Practice {SORP) 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 Duin) present a summary of its purpose, governan￿, activities.
achievements and finances for the financial year 31 October 2023.
The charity is a registèred charity and atthough not obligad to cornp￿ with the Statement of Recommended Praclice
applicable in the UK and Republic of Ireland FRS 102. the organisation has implemented its recommendations
where relevant in these financial statements.
Financial Review
The results for the financial year are set out on page and additional notes are providad showing incomé and
expenditure in greater detail.
Results and Dlvldends
At the end of the financial year the charity has assets of £33.705 and liabilitss of £0.00. The net assets of the charity
are £33,705
In accordance wtth the Constitution. the trustees retire by rotstion and. being eligible. offer themselves for re4election.
Compllance with Sector-wide Legislation and Standards
The charity engages pro-actively with legislation, standards and codes which are developed for the sector. Club
Down (Cumann an Duin) subscribes to and is compliant with the following=
The Charities SORP (FRS 102)
Approved by the Board of Trustees on 11 July 2024 and signed on Its behalf by:
Barry Armstrong
Trustee

Club Down (Cumann an Duin)
STATEMENT OF TRUSTEES. RESPONSIBILITIES
for the finan￿al year ended 31 October 2023
The trustees are responsible for preparing the financial statements in accordance with applicable law and
regulations.
The law applicable to charities in Northem 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 position 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
{Northem Ireland) 2008.
In preparing these financial statements. 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 accounting estimates that are reasonable and prudent;
stste whether the financial ststements have been prepared in accordance with applicable accounting standards,
identify those standards, and note the effect and the reasons for any material deparbjre from those standards;
and
prepare the financial statements on the going concem basis unless it is inappropriate to presume that the charity
will continue in operation.
The trustees confim that they have complied v￿th the above requirements in preparing the financial ststements.
The trustees are responsible for keeping adequate accountirKJ records that are sufficient to show and explain the
charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and
enable them to ensure that the financial statements comply with the Chartties Act (Northem 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 i￿egUlarities.
Approved by the Board of Trustees on 11 July 2024 and sSgned on Its behalf by:
Barry Armstrong
Trustee

Club Down (Cumann an Duin)
STATEMENT OF FINANCIAL ACTIVITIES
for the financial year ended 31 October 2023
Unrestricted
Funds
2023
Total
Funds
2023
Notes
Income
Donations and legacies
Charitable activities
- Grants from govemments and other ccFfunders
3,621
3,621
Total income
3,621
3,621
Expenditure
Charttable activities
Other expenditure
2,650
2,650
Total Expenditure
2,650
2,650
Net Incomel{expendlture)
971
971
Transfers betsveen funds
Not movement In funds for the financial year
971
971
Reconclllatlon of funds:
Totsl funds beginning of the year
32,734
32.734
Total funds at the end of the year
33,705
33,705
The Stslernent of Financial Activities includes all gains and losses recognised in the financial year.
All incorne and expenditure relate to continuing activities.
The rKltes on pages 9 10 12 forni part of the finanaal statements

Club Down (Cumann an Duin)
BALANCE SHEET
as at 31 October 2023
2023
Notes
Current Assets
Debtors
Cash at bank and in hand
387
33,318
33,705
Net Current Assets
33,705
Total Assets less Current Liabilities
33.705
Funds
General fund {unrestricied)
33,705
Total funds
33,705
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 Yhe Financial Reporting Standard applicable in the
UK and Republic of Ireland" applying Section 1A of that Standard.
Approved by the Board of Trustees and authorlsed for Issue on 11 July 2024 and slgned on Its behalf by
Barry Armstrong
Trustee
The notes on pages 9 10 12 forni part ot the finanaal ststernents

Club Down {Cumann an Duin)
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 October 2023
GENERAL INFORMATION
Club Down (Cumann an Duin) is a charity incorpordted in Northem Ireland. The registered office of th8
company is Old Gasworks Business Parf(, Newry, Co.Down, BT34 2DH. Northem Ireland which is also the
principal place of business of the charity- The financial statements have been presented in Pound Sterfing
{£} which is also the functional currency of the charity.
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The following accounting policies have been applied consistently in dealing wth items which are considered
material in relation to the charity's finanual statements.
Basls of preparation
The financial statements have been prepared on the going concem basis under the historical cost
convention, modified to include certain items al fair value. The financial statements have been prepared in
accordance with the Statement of Recommended Practice (SORP} '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.
As pamitted by the Companies Act 2006. the charity has varied the standard fomats in that act for the
Statement of Financial Activtties and the Balance Sheet. Departures from the standard formats are to comply
with the requirements of the Charities SORP and are in compliance with section 4.7, 10.6 and 15.2 of that
SORP.
Statement of compliance
The financial statements of the charity for the finanual year ended 31 December 2017 have been prepared
on the going concern basis and in accordance with the Statement of Recommended Practice {SORP)
'Accounting and Reporbng by Charities preparing their accounts in accordan￿ with the Financial Reporting
Standard applicable in the UK and Republic of Ireland FRS 102" applying Section 1A of that Standard.
Fund accountlng
The following are the categories of funds maintained..
Restricted funds
Restricted funds represent income re￿iVed vthich can only be used for particular purposes, as specified by
thè donors. Such purposes are wthin the overdll objectives of the charity.
Unrestrlct8d funds
Unrestricted funds consist of General 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 fvnds comprise unrestricted funds that the board has, at its discretion, set aside for particular
purposes. These designations have an administrative purpose only. and do not legally restrict the board's
discretion to apply the fijnd.
Income
Income is recognis8d by inclusion in the Ststement of Financial Activities only when the charity is legally
entitled to the Income. perfom7ance conditions attached to the item(sl of incom8 have been met, the amounts
involved can be measured with sufficient reliability and it is probable that the income will be received by the
charity.
Income from charltable activities
Income from charitable activities include income eamed from the supply of seNices under contractual
arrangements and from perforniance related grants vthich have conditions that specify the provision of
particular services to be provided by the charity. Income from government and other CfTrfvnders is recognised
when the charity is legally entitled to the income because it is fulfilling the conditions contsined in the related
fvnding agreements. Where a grant is re￿iVed in advance, its recognition is deferred and included in
creditors. Where entitlement occurs before income is received, it is accrued in debtors.
Grants from govemments and other Covfunders typically include one of the following types of conditions:
Performance based conditions.. vthereby the charity is contractually entitled to funding only to the extent that
the core objectives of the grant ag￿ement are achieved. Where the charity is ffleeting the core objectives of
a grant agreement. it recognises the related expenditure, to the extent that it is reimbursable by the donor, as

Club Down (Cumann an Duin)
NOTES TO THE FINANCIAL STATEMENTS
ontinued
for the financial year ended 31 October 2023
income.
-Time based conditions.- whereby the chaTity is contractually entitled to funding on the condition that il is
utilised in a particular period. In these cases the charity recognises the income lo the exient 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 be reliably
measured, grdnt income is recognised once the charity is notified of entitlement.
Grants re￿iVed towards capital expendtture are credited lo the Statement of Financial Activities when
received or receivable, whichever is earlier.
Expenditure
Expenditure is analysed between costs of charitable activities and raising funds. The costs of each activity
are separately accumulated and disclosed. and analysed according to their major components. Exp8nditure
is recognised when a legal or constructive obligation exists as a result of a past event, a transfer of economic
benefits is required in settlement and the amount of the obligation can be reliably measured. Support costs
are those fvnctions that assist the work of the charity but cannot be attributed to one activity. Such costs are
allocated to activities in proportion to staff time spent or other suitable measure for each activity.
Debtors
Debtors are recognised at the settlement amount due after any discount offered. Prepayments are valued at
the amount prepaid net of any trade discounts due. Income recognised by the charity from govemment
agencies and other c(Ffunders. but not yet received at financial year end, is included in debtors.
Cash at bank and In hand
Cash at bank and in hand comprises cash on deposit at banks requiring less than three months notice of
withdrawal.
Taxation and deferred taxation
No current or defe￿ed taxation arises as the charity has been granted charitable exemption. Irrecoverable
valued added tax is expensed as incurred.
Dèferred tax is ￿CogniSed in respect of all timing differences that have originated but not reversed at the
balan￿ sheet date where transactions or events have oCcu￿ed at that date that will result in an obligation to
pay more tax in the fvture, or a right to pay less tax in the future. Timing differences are temporary
differances be￿een the company's tsxable profits and its results as stated in the financial statements.
Defe￿ed tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the
periods in which the timing dtfferences are expected to reverse. based on tsx rates and laws that have been
enacted or substantively enacted by the balance sheet date.
INCOME
DONATIONS AND LEGACIES
unrestrict￿ Restrlcted
Funds
Funds
2023
Donations
CHARITABLE ACTIVITIES
Unrestricted Restricted
Funds
Funds
2023
Grants from governments and other cfyfunders:
Income from charitable activities
3,621
3,621
Down 1994 Dinner
EXPENDITURE
10

Club Down (Cumann an Duin)
NOTES TO THE FINANCIAL STATEMENTS
continued
for the financial year ended 31 October 2023
CHARITABLE ACTIVITIES
Direct
Costs
Other
Costs
Support
Costs
2023
Charitable Activities
DEBTORS
2023
Trade debtors
387
RESERVES
2023
At the beginning of the year
Surplus for the financial year
32.734
971
At the end of the year
33,705
FUNDS
RECONCILIATION OF MOVEMENT IN FUNDS
Unrestrlcted
Funds
Total
Funds
At 1 November 2021
Movement during the financial year
28,353
4.381
28.353
4,381
At 31 October 2022
Movement during the financial year
32,734
971
32,734
971
At 31 October 2023
33,705
33,705
ANALYSIS OF MOVEMENTS ON FUNDS
Balance
1 November
2022
Incomo Expenditure
Transfers
between
funds
Balance
31 October
2023
Unrestricted funds
Unreslricted General
32,734
3.621
2.650
33,705
Total funds
32.734
3,621
2,650
33,705
ANALYSIS OF NET ASSETS BY FUND
Current
assets
Total
Unreslricted general funds
33,705
33.705
33.705
33,705
11

Club Down {Cumann an Duin)
NOTES TO THE FINANCIAL STATEMENTS
continued
for the financial year ended 31 October 2023
POST-BALANCE SHEET EVENTS
There have been 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 2023
13

Club Down (Cumann an Duin)
SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS
OPERATING STATEMENT
for the financial year ended 31 October 2023
2023
Schedule
Income
3,621
Charitable activities and other expenses
{2.6501
Net surplus
971
The supplementary infomiation does not form 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 2023
2023
Expenses
Public Relations
Advertising
Computer costs
Legal and professional
Bank charges
720
114
1,668
148
2,650
The supplementary infomiation does not fom part of the financial statements
15