Camlough Rovers Football Club
IA company limited by guarantee, not having a share capital)
STATEMENT OF FINANCIAL ACTIVITIES
Ilncorporating an Incom• and Exponditure Account)
for the financial year ended 2 February 2023
Unrostricled
Funds
2023
Total Unrestricted
Funds
Funds
2023
2022
Total
Funds
2022
Nots8
Incoming Resources
Charitable activities
Grants from govemments and other co-funders
Investments
Other income
27,742
27,742
16,718
8,002
25,581
16,718
8,002
25,581
2,290
2,290
Total incomlng resources
30,032
30,032
50,301
50,301
Rasources Expanded
Charltable a¢llvllles
Actlvltles for generating funds
22,838
600
22.838
18,425
19,065
18,425
19,065
Total Resources Expended
23,438
23,438
37,490
37,490
Net Incomlngloutgolng rosources bofore transfers
6,594
12.811
12,811
Gross transfers be￿een funds
Net movomont In funds for th8 flnanclal year
6,594
6.594
12.811
12,811
Reconclllatlon of funds:
Total funds beglnnlng of th8 y8ar
12
249,261
249,261
238,450
236.450
Total funds at the and ol the year
255,855
255,855
249,261
249,261
The Slatement of Financial Activilles Includes all galns and losses recognlsed In the flnanclal year.
All income and expenditure relate to continuing activities.
The notes on pages 10 to 14 ft)rm part of the financial statements

Camlough Rovers Football Club
(A Company limited by guarantee, not having a shara capitsll
Company Number: N1629061
BALANCE SHEET
as at 2 February 2023
2023
2022
Notss
Flxed Assets
Tangible assets
285,000
285,000
Current Assets
Cash at bank and in hand
460
2.866
Creditors: Amounts falllng due wlthln one yoar
10
129.605)
138.605)
Net Current L5abllltles
129,145)
135,739)
Tolal Assets less Curront Llabllltles
255,855
249,261
Funds
Gen8ral fund (unrestricted)
255,855
249,261
Total funds
12
255.855
249,261
These financial statement5 have been prepared In accordance with the speclal provisions relating to small companle8
within Part 15 of th8 Companies Act 2006.
For the flnanclal year ended 2 February 2023 the company was entitléd to exemptlon from audit under s8ctlon 477 of
th8 Companies Act 2006,. and no notice has bean deposited under section 476.
The dlrectors conflmi that th6 m8mbers hav8 not required the company to obtaln an audit of its financial statements
for the financlal year in questlon In accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilllies for ensurlng that the company keeps accountlng records whlch
comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of
the company as at the end of the financial year and of Its profit and loss for the financial y8ar in accordance with the
requirements of s6clions 394 and 395 and which otherwise comply with the raquirements of the Compani8s Act 2006
relating to financial statements, so far as applicable to the ¢ompany.
The financial statements have been prepared in accordance wlth the provislons applicable to companles subject to
Ihe small companies, regime and in accordance with FRS 102'The Financial Reporting Standard applicable in the UK
and Republic of Ireland. applylng Section 1 A of that Stsndard.
Approved by tho Board of Dlrectors and authorfsed for13sue on
behalf by
and slgned on Its
n (Jack
ctor
ooney
The notes on pages 10 to 14 form part of th8 financial statements

Camlough Rovers Football Club
{A company limited by guarantoe, not having a sharfj capital)
NOTES TO THE FINANCIAL STATEMENTS
for Ihe financial year ended 2 February 2023
GENERAL INFORMATION
Camlough Rovers Football Club is a company limited by guarantee incorporated in Northem Ireland. The
registered office of the Company is Camlough Rovers F C Grounds, Newry Road, Camlough. Newry, Co.
Down, BT35 6PE, North8rn Ireland which is also the principal place of business of the company Th8 financial
statements have been presented in Pound (£) which is also the functional currency of th8 company.
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The following accounting policies have been applied consistently in dealing with it8ms which are conside￿d
material in relation to the Charity's financial siataments.
Basls of preparatlon
The financial siateménts have been prepared on th8 going concern basis under th8 historirAI Cost convontion,
modified to include ￿rtain items at fair value. The financial stat8ments have been prepared in accordance
wilh the Statement of Recommended Practice ISORP) 'AGcounting and Reporting by Charities preparing thelr
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 permitted by the Companies Ad 2006, the company has varled tho standard formats In that act for the
statement of Financial Actlvltles 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.
Statoment of compllance
The financial statements of th8 company for the financial year 8nd8d 31 December 2017 have been prepared
on the going concern basis and In accordance with the Statemenl of Recommended Practlce (SORP>
'Accounling and Reporting by Charfties preparing thelr accounts in accordance with thé Flnancial R8POrting
Standard applicable In Ihe UK and Republic of Ireland FRS 102" applying Secllon 1A of that Stsndard.
Incomlng Resourc08
Voluntary income or capltal is included in the Statement of Flnancial Activities when the company is legally
8ntilled to It, Its financial value can be quantlfied with r8asonable certalnty and th8re is reasonable certainty of
its ultimate receipt. Entitlemant to legacies Is considered established when the company has been notified of a
distribution to be made by the executors. Income received In advance of due performance under a Contract is
accounted for as deferred income until earrbed. Grants for activities are r8cognised as incoffle when the
r8lated condltlons for legal entitlement have been mat. All other income is accounted for on an accruals basls.
Resources Expended
All resources expended are accounted for on an accruals basis. Charitable activitles includé costs of services
and grants. support costs and dèpréciation on related assets. Costs of generating funds similarly include
fundraising activits'es. Non-staff costs not attributed to one category of activity are allocated or apportioned
pro-rata to the staffing of the relevant servic6. Finance, HR, IT and adminislrative staff costs are directly
attributable to individual actlv111es by objective. Govern8n¢e cosls are th¢)se assoGiat8d with con6tltutional and
statutory requlremonts.
Tanglble fixed assets and depreclatlon
Tangibla fixed ass8ts are stated at cost or at valuation, less accumulatod depreciation. The charge to
depreciation is calculated to write off tha original cost or valuation of tangible fixed assets. less their estimated
residual value. over their expected useful lives as follows:
Land and buildings freehold
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
No current or deferred taxation arises as the Company has been granted charitable exemption. Irrecoverab18
valued added lax is expensed as incurred.

Camlough Rovers Football Club
IA company limited by guarant•a, not having a shar8 capital)
NOTES TO THE FINANCIAL STATEMENTS
Continued
for the financial year ended 2 February 2023
INCOME
CHARITABLE ACTIVITIES
Unrestricted Restricted
Funds
Funds
2023
2022
Grants from governments and other co-funders:
Mambership Feas
27,742
27,742
16,718
INVESTMENTS
Unrestricted Restrlcted
Funds
Funds
2023
2022
Insurance Clalm
8,002
OTHER INCOME
Unrestrlctod Restrict•d
Funds
Fund8
2023
2022
other Income
2,290
2,290
25.581
EXPENDITURE
CHARITABLE ACTIVITIES
Dlrect
Costs
Other
Costs
Support
Costs
2023
2022
IFA
League fees
Rent, rates & insurance
Bank charges
Referees, feas
Prizes & awards
Players klt
Governance Costs (Note 4.3)
190
4,638
190
4.638
207
527
1,418
2.143
207
455
72
1h18
257
1,220
1,220
14,174
4.264
11.761
3,132
11.042
7,930
3,794
11,114
22.838
18.425
OTHER TRADING ACTIVITIES
Dlrèct
Costs
other
C051s
Support
Costs
2023
2022
Repairs & maintsnance
600
19,065
GOVERNANCE COSTS
Dlrect
Costs
other
Costs
Support
Costs
2023
2022
General Office
Insurance
Accountancy
Light & heat
Bank charges
587
587
3,132
905
9.550
783
3,226
1,390
5,799
563
3,132
905
9.550
3,132
11,IH2
14.174
11.761

Camlough Rovers Football Club
IA company1Smlted by guarantee, not havlng a sharn capltal)
NOTES TO THE FINANCIAL STATEMENTS
continued
for the financial year ended 2 February 2023
SUPPORT COSTS
Charitable Govemanco
Activities
Costs
2023
2022
Bank interest
General Office
Accounlancy
72
72
10,137
905
400
6,582
1.390
10,137
905
72
11,042
11,114
8,372
ANALYSIS OF SUPPORT COSTS
Basis of
Apportlonmènt
2023
2022
Bank interest
General Offi¢8
Accountancy
72
10.137
905
400
6.582
1.390
Govemance
Govemance
11.114
8,372
NET INCOMING RESOURCES
2023
2022
Net Incomlng Resources aro stated after chargingl{cr8dltlng):
Grants receivable received
{1,336>
INVESTMENT AND OTHER INCOME
2023
2022
R8V8nue grants recelved
Sundry income
1,336
11,202
12,538
INTEREST PAYABLE AND SIMILAR CHARGES
2023
2022
On bank loans and overdrafts
72
400
TANGIBLE FIXED ASSETS
Land and
bulldlngs
freèhold
Total
Cost
At 2 February 2023
285,000
285,000
Net book value
At 2 February 2023
285.000
285,000
At 2 February 2022
285.000
285,000

Camlough Rovers Football Club
{A company limited by guarantee, not having a Share capltal)
NOTES TO THE FINANCIAL STATEMENTS
continued
for the financial year ended 2 February 2023
10.
CREDITORS
Amounts falllng due wlthln one year
2023
2022
Bank Loans
Directors, cu￿ent accounts
A￿ru915 and deferred income
5,055
31,800
1,750
27,000
2,605
29,605
38,605
11.
RESERVES
2023
2022
At the beglnnlng ofthe year
Surplus for th8 financial year
249,261
6,594
236,450
12,811
At the end of th8 year
255,855
249,261
12.
FUNDS
12.1 RECONCILIATION OF MOVEMENT IN FUNDS
Unrestrlcted
Funds
Total
Funds
At 3 February 2021
Mov8m8nt durlng the financial year
236,450
12,811
236,450
12,811
At 2 February 2022
Mov8m8nt durlng the flnanclal year
249,261
6,594
249.261
6,594
At 2 February 2023
255.855
255,855
12.2 ANALYSIS OF MOVEMENTS ON FUNDS
Balance
3 February
2022
Income Expenditurn
Transfer8
between
funds
Balan¢8
2 February
2023
Unrastrlcted funds
Camlough Rovers Football Club
249.261
30,032
23,438
255,855
Total funds
249,261
30,032
23.438
255,855
12.3 ANALYSIS OF NET ASSETS BY FUND
Flxed
assets
- charity uso
Current
assets
Current
liabllltles
Total
Unrestricted general funds
285,000
460
(29,605)
255,855
285,000
460
(29,605)
255,855
13

Camlough Rovers Football Club
IA company1Smlted by guarantee, not havlng a share capltal)
NOTES TO THE FINANCIAL STATEMENTS
continued
for the financial year ended 2 February 2023
13.
STATUS
The company is limited by guarantee not having a share capital.
The liability of the members Is Ilmlted.
Every member of the company undertakes to contribute to the assets of the company in tha 8vent of its being
wound up while they are members, or within on8 year thereafter, for the payrn8nt of the debts and liabilities of
tha company contracted before they ceased to be members, and the costs, charges and expensès of winding
up, and for the adjustment of the rights of the contributors among themselves. such amoltnt as may be
requlred, not exceeding £ 1.
14.
POST4ALANCE SHEET EVENTS
There have been no signSficant events affecting the Charity $lnce the financlal y8ar-end.