Club Down (Cumann an Duinl
Annual Report and Unaudited Financial Statements
for the financial year ended 31 Octobor 2025
Mccoy Hamill
Chartered Accountants
Old Ga8works Buslnèss Park
1st Floor Unit 1 Kilmorey Street
Newry
Co.Down
BT34 2DH
Northem Ireland
Charity Numbtrr.. NIC106245
1114

Club Down {Cumann an Duin)
CONTENTS
Page
R818f8nce and Administrative Inforrnation
Trustees. Raport
Slatemeril of Trust88s' Responsibilities
Independent Examinerfs Report
Slatemant of Financial Activities
Balance Sh89t
Notes to the Financial Slat8mÈnts
9-11
Supplementary Inforrnalion r81ating to thè Financial Statements
13-14
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Club Down {Cumann an Duin)
REFERENCE AND ADMINISTRATIVE INFORMATION
TrustO85
Batry Artnstrong
Diarmuid Cahill
Maureen O'Higgins
Gabriel Mccoy
Michael O'Rourke (Appolnted 28 August 20251
Patrick Savag8 (Appointed 28 August 20251
Brendan Mccoy
Chairperson
Maureen O'Hlgglns
Charity Secretary
Barry Armstrong
Charlty Numbor In Northem Ireland
NIC106245
Independont Examlner
Mccoy Harnlll
Chartered Accounlants
Old G3sworks Business Park
181 Floor Unit 1 Kilmoroy Street
Newry
Co.Down
8T34 2DH
Northern Ir8land
Prlnelpal Banktrts
FI￿t Tru81 Bank
42-44 Hill Street
BT34 1AU
Northem Ireland
3114

Club Down (Cumann an Duin)
STATEMENT OF TRUSTEES. RESPONSIBILITIES
for the financial year 8nd8d 31 Octob&r 2025
The trustees are rèsponslble for prèpartng the financial statements in 8ccordance ¥vith applicab18 law and regulation5.
The 18w applicable lo charities in Northem Ireland requires the trustees to prepare fin8ncial stslemenls for 8ach
finanrial year which giv8 a tru8 and fair of th& assets, liabilities and financial po51t￿n of Ihe charity as at the
Iinancial year 8nd dale and of the surplus or deficit of the charity and otherwise comply with thé Charities Act
(Northern Irelandl 2008.
In preparing these financial statetnen15. the tru51ee5 are required to..
select 5Uitable acBDunting policiÈ8 and apply them consislènlly.,
observe the m&lhods and principles in the Chari118s SORP.,
maka judg8rnenls and accounting e51imate5 that are reasonable and prudent..
slate whether the financial stalemtnts have b@&n prep8r8d in accordance wlh applicable 4ccounling standards.
Id&ntify th088 Standards, and note th8 &ffecl and the r8asons for any tnalerial departure from those standards, and
prepare the financial staiements on the going GOnGem basis unless it Is in8ppfopfia18 ID presum8 ￿al th8 charity
will continue in operation.
The trustees confirln Ihgt they have cornpliBd with the above requirements in preparing the financial 8t818ments.
The trustees ar8 responsibl8 for keeping 8dequa18 accounting record5 that a￿ sufficient to show and explain the
charitys transactions and disclose with reasonable accuracy at any tlme the financial posilioTr of the charity and
enable Ih2m lo ensure that th2 financial statements comply with the Chariti8s Act (Northem Ireland) 2008. They are
also responsible for saf8guarding the assets of the charity and hence for tsknng reasonable steps for the prevention
and detection of fravd and other irtegularibes.
Appro￿1 by the Board ofTrustees on 241h August2026 and sign* ￿ ts 1th3lFby.
Barry Armstrong
Trn5tee
Gabrt81 Mccoy
Trustee
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Club Down (Curnann an Duin)
STATEMENT OF FINANCIAL ACTIVITIES
for the finanttal year énd￿ 31 O¢tober 2025
Unrostrictsd
Funds
2025
Total
Funds
2025
Notss
Income
Donations and legaoe5
2,562
2.562
Expenditure
Other expanditure
f47
147
Net Incomell8XP8ndlturel
2.415
2.415
Transf8rs behw8en funds
Net movement In funds for thÈ financial year
2,415
2,415
Reconciliation of funds..
Total funds beginning of the year
36,846
36.646
Total funds at the end of the year
39,061
39.061
The Slalement of Finanaal Aclivilie5 includes all gains and1055es rerognised In the financlal year.
Al incom8 and 8xp8ndiiure rèlat8 lo continuing activities.
Th¢ notes on pages 910 11 fomi psrt of the financial slaiements
7114

Club Down (Cumann an Duin)
BALANCE SHEET
a$ at 31 October 2025
2025
Notes
Current A55et5
DÈbtOTS
Cash al bank and in hand
387
38,674
39,061
Net Current Assets
39,061
Total A558ts 1955 Current Liabllttles
39.061
Funds
G8neral fund lunrestrictedl
39.061
Total funds
39,061
The finanual 5taternents have be8n prepared in accordance wilh the provisions applitable to compani8s 8ubj8cI to
th8 small companI&8' r&gim8 and in accordance with FRS 102 Vhe Financlal R8Wrting Sl8ndard applicable in the UK
and Republic of Ireland.. applying Section 1A of that standard.
Atvoved bylhe Board ofTrustees and authorised forissue w 24thAugust 20268nd 5vJn*l (n ts beh8Wby.'
Barry Amistrong
Trustee
Gabriel Mccoy
Tru5teÈ
The nota$ on pages 9 10 11 form part of the finAncknql slalement5
8114

Club Down (Cumann an Duin)
NOTES TO THE FINANCIAL STATEMENTS
for the fin3nGial year ended 31 October 2025
GENERAL INFORMATION
Club Down (Cumann an Duinl is a charity incorporated in Northam Ireland. Th8 registered office of the
cornpany 15 Old Gasworks Business Park. Nèwry. Co.Down, BT34 2DH. Northern Ireland which Is k150 the
principal place of bu8in&88 of th8 charity. The finan￿al 5taletnenls have been pre8enled in Pound (£1 which is
also the functional currency of the charity.
SUMAIARY OF SIGNIFICANT ACCOUNTING POLICIÈS
The following accounting policies have been applied rpnsistenuy in dealino with items which are conside￿￿
material in relation lo the charity's financial stalem&nts.
Basls of prèparatlon
The financial slalemenls have been prepared on the going GonGeTh basis under th8 historical cost convention,
tnodified to include certain itBm5 al fair value. The financial slal8m8nt8 have b8en prepared in accordance
th the Slal8m8nl of Recommended PractlC8 ISORPI Accounling and Reporbng by Charities pr&paring their
accounts in accordance with the Financial Reporting Stand8rd app11cab18 in the UK and Republic of Ireland
FRS 102" applying Section 1A of that Standard.
A5 pemittÈd by the Companies Act 2006, the charity has varied the standard formats in that act for th8
S18t8rn8nt of Financial Activities and the Balance Sheel. Departures from the 8tandard formals are to cornply
with the requirernents of the CharitiÈs SORP and are in compliance with section 4.7. 10.6 and 15.2 of that
SORP.
stst8ment of compllanc8
The financial 51ateTnents of the charify for the financial year 8nd8d 31 D&cember 2017 have been prepared on
thè going concÈrn ba81s and in 8ccordanc8 With the Slalernent of Recornmpnded Practic8 ISORPI
"Accounting and Reporting by Chaiitie5 preparing their accounts In accordance with the Finanoal RÈporting
Stsndard applicable in th8 UK and R8public of Ir8land FRS 102. applying SeGtion 1A of that Standard.
Fund aGGounting
The following are the categories of funds maintained..
R88tr1cted fvnds
Restricted funds represent income received which can only b8 Used for particular purp05e5. a5 speGified by
the donors. Such purposes a￿ within the overall obj8ctivos of the charity.
Unr&$trlct¢d fund5
Unraslricled funds consist of General and Designated funds.
G8n&r81 funds r8pr8s8nt amounts which are expendable al the di5Cfelion of the ￿8rd. In furth8rance of the
obj8clives ol the charity.
Designated funds Gompr18& unr8Stricl8d funds that the board ha5. at its discretion. sel aside lor pariicular
purposes. Th&se designations have an administrative purpose only. and do not legally restrict the board'5
di5o¥etion to apply the fund.
Incom8
Incotne is recognised by indusion in th& Statement of Financial Activit18s only when the Gharity is ￿￿allY
8nlillÈd lo tha incoma. p&rform8nc8 conditions attached to the ilerlllsl of income have bèen mel, the amounts
involved can be rneasured with sufficient reliability and Il Is probable that Ihe incom8 will be reGeived by the
charity.
Income from charitable artivitles
Income from charitable activitiès include incom& earned frorn th8 supply of services under contractual
arrang&m8nls and from performance related grants which hava condition8 that spe￿fy the provision of
parbcular seNi¢es to be provided by the charity. Income from governrnenl and olher cfrknnders is r8cognised
8n the charity is l&gally entitled to the income because it 15 fulfilling the conditions contain8d in the related
funding agreements. Where a grant is received in tdvancÈ. ils recognition is d8ferred and inGluded in
treditors. Whèrè enlillÈm&nt occurs before income is rec8ived. il is accrued in deblors.
Gran15 from governments and other ¢o.fund8rs typieAlly include one of the following types of Gonditions..
P8rformanc8 b8S8d conditiOn5.' Whe￿bY the charity is contratlually 8ntlllod lo lunding only lo the extent that
Ihe wre objectives of the grant agrèemÈnt are achi8v&d. Wh8r& the charity is meeting the Gore objectives of a
grant 8gr8em&nt, it recognises the related expenditure, lo Ihe extent that il is reimbursable by the donor, as
9114

c￿tinued
Club Down (Cumann an Duin)
NOTES TO THE FINANCIAL STATEMENTS
for the financi81 y88r ended 31 October 2025
income.
•Tim8 bas8d cDndilion5'. ¥vhereby the charity is conlraclually entitled to funding on IhE condition that il Is
utilised in a particular pÈriod. In these cases the charity r8cognis8s the Income lo th8 ext&nt il is utilised within
thé porlod spocffied In th8 agr88m8nl.
In the absen￿ of such conditsons. as8uming that rèceipt Is Pfobable and th8 amount can be reliably
measured, grant incom8 is recognised once the charily is notified of entitlement.
Grants ￿￿1Ved toward8 Capital expendlturo are cr8dit8d to th8 Stat8m8nl of Finanaal Actmlies when
r8c8ived (K r8ceivab18, whichev8r is earfier.
Expendituro
Expendituré Is an8lys8d b8twe8n costs of charitsbl8 activities and raising funds. The costs of each activity are
58P8rat8ly accumulaled and disclosed, and analysed aGcording lo their Tnajor components Expenditure is
reco9nised when 3 legal or Gonslructive obllgalion exists as a r&sult of a past ev8nt, a transf8r of economic
benefits Is rÈquired in selllement and the amount of th& obligation can b8 r81iably measured. Support Gosts
ar8 those function8 that assist the work of the charity but Gannol be attributed to one activity. Such costs are
allocated to activities in proporbon to staff time Spent or othÈr sJltab48 m&8sure for each activity.
Debtors
D8blors sra recognised al the settlement amount due after any discount Offe￿d. Prepayments 8r8 V8lu8d al
the atnounl prepaid not of any trade distounls du8 Incom8 recognis8d by the charity from government
agencies and other co-fund&rs, bul not yel received al financial year end. Is Induded in debtors.
Cash at bank and In hand
Ca8h al bank and in hand comprises cash on deposit at banks ￿quiring less than thré8 months nobc8 of
withdraw31.
Taxatlon and deferred taxation
No current or deferred taxation Én8es as th8 charity has been granted charitable ex8mptiM. Irr8cov6rable
valued added tax is expensed a5 incurred.
Deferred lax is recognis8d in respect of all lirning differences that have originated but not revetsèd al th8
balance Sheet date where transaction5 Qr events have D¢curred at that date that will result in an obligation to
pay morÈ lax in th8 fulure, or a righl io pay18SS tax in the future. Timing differences are temporary differenGes
between the company's taxable profits and its results as stated in the finanoal stalÈmenls.
tax 48 maasured on an undiscounted basis al the lax rat95 Ihat are antirypated to apply In the p8ri0ds
in whith the titning differences arè exppcted lo revèrse, b888d on lax ral8s and laws that havo b8en enacted
or subslantlvély enacted by th8 balance 8heel dal8.
INCOME
DONATIONS AND LEGACIES
Unrestricted Restricted
Funds
Funds
2025
Donations and legaGie5
2,562
2,562
Donations
EXPENDITURE
CHARITABLE ACTIVITIES
Dlrett
Costs
Other
Costs
Support
Costs
2025
QTHER EXPENDifuRE
Direct
Costs
Othor
05ts
Support
Costs
21125
Other expenditure
147
147
Olh8r Exp8nditure
10
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continued
Club Down (Cumann an Duinl
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 Oclober 2025
DEBTORS
2025
Tradtr debtor5
387
RESERVES
2025
Al the beginnin9 of the year
Surplu8 for th& financial year
36.646
2,415
At thÈ end of thÈ yÈar
39,061
FUNDS
RECONCILIATION OF MOVEMENT IN FUNDS
Unrestrlctod
Fund5
Total
Funds
At 1 November 2023
Movement during the finanelal year
33,705
2,941
33,705
2.941
At 31 OGlobBr 2024
Movement during the fin8ncial year
36,648
2,415
36,646
2.415
At 31 October 2025
39,061
39,061
ANALYSIS OF MoveMENTS ON FVNDS
Balancè
I November
2024
Incom• Expendlturo
Balat7Ce
31 October
2025
Unrestrlctsd funds
UnrethclÈd Goneral
86".646
",562
39.061
Total fund5
36.646
2,562
147
39.061
ANALYSIS OF NET ASSETS BY FUND
Currtrnt
assots
Total
Unrestricted general funds
39.061
39,061
39.061
39,061
POST-BALANCE SHEET EVENTS
There hav8 been no significant events aff8Ctlng the Charity sinc8 th8 financial year-end.
11

CLUB DOWN
CUMANN AN DUIN
SUPPLEMENTARY INFORMATION
RELATING TO THE FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 31 OCTOBER 2025
12
12114

Club Down {Cumann an Duinl
SUPPLEMENTARY INFORPthqATION RELATING TO THE FINANCIAL STATEMENTS
OPERATING STATEMENT
lor th8 financial year ended 31 Octob8r 2025
2025
Schedul8
Income
2,562
Charitable activities Ènd other exp2nsÈs
11471
Nel ¥urplu$
2,415
The supplementary information does not form part of the finanaal statamonts
13
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Club Down (Cumann an Duln)
SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS
SCHEDULE 1 . CHARITABLE ACTIVITIES AND OTHER EXPENSES
for th& finan￿al y&8r ended 31 October 2025
2025
Expenses
Bank charge5
147
147
The suppl8rn8nlary inforrDation doe5 not fortn part of the financial statemen15
14
14114