Camlough Rovers Football Club
IA company limited by guarantee. not having a share capital)
STATEMENT OF FINANCIAL ACTIVITIES
IlncoTporating an In¢omo and Exponditure Account)
for th8 financial yaar ended 2 February 2024
Unrestricted
Funds
2024
Total Unrestrithd
Funds
Fund5
2024
2023
Totsl
Funds
2023
Notes
Incoming Resources
Charitable aGtNities
- Grants from govemments and other cTrfunders
Other incom8
25,026
5,942
25,026
5.942
27,742
2,290
27,742
2.290
Total Incomlng resources
30,968
30,968
30,032
30.032
Ro8ourcé$ Exp•ndod
Charitable activitie$
Actlvlties for generallng funds
22,567
96
22,567
98
22,838
600
22,838
600
Total Resou￿08 Exp•nded
22,663
22,663
23,438
23,438
Net Sncomlngloutgolng resources before transfers
8.305
8,305
6,594
6,594
Gross transfers between funds
Not movement In funds for the flnanGlal year
8,305
8.305
6,594
6,594
Reconclllatlon of funds:
Total fund8 beglnnlng of the year
10
255,855
255.855
249,281
249.261
Tolal funds at tho end of tho year
264,160
264.160
255,855
255,855
Thg Statement of Flnan¢ial Aclivilles includes all galns and losses r8cognisod in tho financlal year.
All in¢orne and expgndituro rglate to ¢ontlnuing 8Glivitle8.
The notes on pages 10 to 13 fo￿ part of the finanoal staternenls

Camlough Rovers Football Club
IA company limlted by guarantee. not having a share eapltall
Company Number- N1629061
BALANCE SHEET
as at 2 FebTuary 2024
2024
2023
Noles
Flxed Assets
Tanglble asse15
336,81M
285,000
Current Assets
Cash at bank and In hand
705
460
Creditors: Amounts falllng dua wlthin on8 yèar
(73,349)
{29,6051
Net Current LIabili￿•s
(72,644)
(29,1451
Total Assets less Curront Llabllltlos
264,160
255,855
Fund•
General fund (unreslrictedl
264.160
255,855
Total funds
10
264,160
255,855
These flnanclal statements have been prepared In accordance wllh the speclal prov155on5 rolatlng to small companies
within Part 15 of the Compani88 Act 2006.
For lh8 financial year ended 2 February 2024 the company was entitled to exemption from audit under $e¢tlon 477 of
the Companles Act 2006,. and no notice has been deposlted under section 476.
Th8 directors confirm that the members have not required th6 company to oblaln an audit of its financlal statements
for the finan¢ial year in quesllon In accordance wllh section 476 of the Companies Act 2006,
The dlreclors acknowledge thelr ￿sponsIbIlItIeS for en3urfng that the ¢ompany keeps accounllng records which
Comply with Section 386 and for preparfng flnanclal statements whlch glvo a true and fair view of the slale of affairs of
the Gompany as al thg end of the financial year and of Ils profit and loss for the financlal year In accordance wlth the
requirements of seGtions 394 and 395 and which otherwise comply wllh the requirement$ of the Companies Act 2006
relallng to finandal 5tstements, so far as applicable to the company.
Tha finan¢ial ststements have begn prepared in accordance with the provlsions appli¢abl8 to ￿MPanieS subject to
th8 small companies, regime and in accordanc& with FRS 102 Yhe Financial Reporting Standard applicable In the UK
and Republlc of Ireland" applying S8Ctlon IA of that Standard.
Approved by th• Board of Dlroctors and authorlsed for Issuo on 25 Octobgr 2024 and slgngd on Its bohalf by
(Jacklg) Moon
Dlre
Tha not85 on pa￿5 10 to 13 fgrm part ofth8 fir￿n￿al 5tatemgnts

Camlough Rovers Football Club
IA company limited by guarantee. not havlng a 5har8 capltal)
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 2 February 2024
GENERAL INFORMATION
Camlough Rovers Football Club is a company limited by guarantse incorporated In Northern Ireland. The
registered office of the company is Camlough Rovers F C Ground$, Newry Road, Camlough, Newry, Co.
Down, BT35 6PE, Northern Ireland which is also the principal plaGe of buslness of the company The finan¢ial
statements hav8 been presented in Pound {£) which is also the functional currency of the company.
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The followlng accounting pollcles have been applled ￿nsiSten￿Y in deallng wllh items whlch are consldered
material in relation to th8 charl￿S financial statements.
Basls of proparation
The financlal statements have been prepared on the going concern basis under the hlstorfeal ¢ost convention,
modlfled lo Includ8 certaln Items al falr valué. Tha financlal Statements have been prepared In accordanc8
wilh the Statement of Recommended Practice {SORPI 'Ac￿unIng and Reporting by Charities preparing Ihelr
accounts in accordanc8 wlth the Financial Reporting Standard applicable In the UK and Republlc of Ireland
FRS 102. applying Secllon 1A of that Standard.
As perrnltted by the Companlos Act 2006, the company has varfed the standard fo￿ats In that act for the
statement of FinanGial Activities and the BalanGe Sheet. Departures from the standard formats are to comply
with the requirements of the Charitles SORP and are In compllance with sectlon 4.7, 10.6 and 15.2 of that
SORP.
statement of compllanca
The financial statements of the Company for the financial year ended 31 Decamber 2017 have b8en prepared
on the going concom bas18 and In accordance with the Statsmont of Recommended PraGlice ISORPI
"Accounllng and Reportlng by Charftles preparing thalr accounts In accordance wlth th& Flnanclal Repordng
Stsndard applicable in the UK and RepubllG of lieland FRS 102., applylng Section 1A of thal Stsndard.
Incomlng R•sour¢••
Voluntary Income or capltal 18 Included In the Slalemenl of Finan¢lal A¢tlvlllgs when the company 1$ legally
enlitled lo11, its financial value can be quantified with reasonablo certainty and there is reasonable Certainty of
it8 ultimate receipt. Entitlement to legacios is considgred e51ablish8d when the company has been notifi8d of
dlstrlbullon to be made by the exeGulors. Income received In advance of due perfomi8nc8 under a contract Is
accounted for a5 deferred income unt61 earned. Grants for aclivitles are recogn18ed as Income when the
rolated conditions for legal enlitlemenl have begn met. Al othar income is accounted for on an accruals basis.
Ré8ourc•8 Expond
All resources expended are accounted for on an accruals basis. Charllable activities Include w$ts of seNice8
and grants, support costs and depreciatSon on related assets. Costs of generating fvnds similarly Include
fundraising activities. Non-slaff costs not attrlbuled to on8 ealegory of acllvlty are allocated or apportloned
pro-rata to the Slafflng of the relevant service. Flnance. HR, IT and admlnlslralive 8taff costs are dlrectly
8￿1butab1e to Individual a¢tivitles by objective. Governance costs are those a$$o¢ialed wllh constitutional and
statutory requirements.
Tanglble Ilxad assets and deprnclatlon
Tanglble flxed assets are Slated at cost or at valuatlon, les5 accumulated dopreclatlon. The charge to
depreclallon18 calculatsd to wdte off the odginal cost or valuatlon of tsnglble fixed asse15, less Ihelr estlmated
residual valu&, over their expected usgful lives as follows:
Land and bulldlng5 freehold
Cash at bank and In hand
Cash al bank and in hand comprises ca8h on deposit at banks requiring less than three months notlce of
wlthdrawal.
Taxallon
No current or deferred taxation arises as the company has been granted charitable exemption. Irrecoverable
valued added tax is expens8d as incurred.
10

continued
Camlough Rovers Football Club
IA company limited by guarantee. not having a sharo capita
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 2 February 2024
INCOME
CHARITABLE ACTIVITIES
Unrestrlcted Rgstrlded
Funds
Funds
2024
2023
Grant5 from governments and other co4unders:
Membership Fees
25.026
25,026
27.742
32
OTHER INCOME
Unrestrlcted Re6trlcted
Funds
Funds
2024
2023
Other Income
5,942
5,942
2,290
EXPENDITURE
CHARrrABLE ACTIVITIES
DlraGt
Co¥ts
Oth•r
Costs
Support
Costs
2024
2023
Rent, rates & Insurance
Bank charges
IFA
Players
Referees, lees
League f8e8
Prizes & awards
Govemance Costs (Note 4.3)
426
426
207
527
190
1,220
1,418
4,638
464
14,174
130
1.514
2,108
530
4,$04
2,108
530
4.504
13,355
13,355
7.568
130
14,869
22,567
22,838
OTHER TRADING ACTIVITIES
Dlrect
Cosls
Oth•r
Costs
Support
Costs
2024
2023
Repairs & maintenance
96
600
GOVERNANCE COST8
Dlr¢¢t
Co#ts
Other
Costs
Support
Costs
2024
2023
G8n8ral Offle
Llght & heat
Insurance
Accountancy
1,462
7.752
3,286
855
1.402
7.752
3,286
855
587
9,550
3,132
905
13.355
13.355
14.174
4A
SUPPORT COSTS
Charitsblè Governance
ActSvltles
C05ts
2024
2023
Bank int8rost
General Office
Accounlancy
1,514
1,514
12,500
855
72
10,137
905
12,500
855
1,514
13,355
14,869
11.114
11

continued
Camlough Rovers Football Club
IA Company limited by guarant•e. not having a shar• capltall
NOTES TO THE FINANCIAL STATEMENTS
for th8 financlal ￿ar ended 2 February 2024
ANALYSIS OF SUPPORT COSTS
Basls of
Apportionmenl
2024
2023
Bank interest
General Office
Accountancy
1.514
12.500
855
72
10,137
905
Govemance
Govemance
14.869
11,114
INTEREST PAYABLE AND SIMILAR CHARGES
2024
2023
On bank loan8 and overdrafts
1.514
72
TANGIBLE FIXED ASSETS
Land and
bulldSngs
freehold
Total
Cost
At 3 February 2023
Addltlons
285,000
51.804
285,000
51,804
At 2 February 2024
336,804
336,804
Not book value
At 2 February 2024
336,804
336,804
At 2 February 2023
285,000
285,000
CREDITORS
Amounts falllng due wlthln ong year
2024
2023
Bank Loan8
Directors, GuThent accounts
AcGruals and deferred Income
18,544
22.200
32.605
27,000
2,605
73,349
29,605
RESERVES
2024
2023
At the beglnnlng of the year
Surplus for the flnanclal year
255.855
8.305
249,261
6,594
At the end of the year
264,160
255,855
12

continued
Camlough Rovers Football Club
IA company limited by guarantee. not having a shar• capital)
NOTES TO THE FINANCIAL STATEMENTS
for th8 financial year ended 2 February 2024
10.
FUNDS
10.1 RECONCILIATION OF MOVEMENT IN FUNDS
Unrgstrlrted
Funds
Total
Funds
At 3 February 2022
Mov&ment during the )Inanclal year
249.261
6.594
249,261
6,594
Al 2 February 2023
Movement durlng th8 financial year
255,855
8,305
255,855
8,305
At 2 February 2024
264,160
264,160
10.2 ANALYSIS OF MOVEMENTS ON FUNDS
Balanco
3 F•bruary
2023
InGom• Expondltur•
Transfers
between
funds
Balan¢•
2 Fobruary
2024
Unrostrfctsd funds
Camlough Rovers Football Club
255,855
30,968
22,663
264,160
Total funds
255,855
30,968
22,663
264,180
10.3 ANALYSIS OF NET ASSETS BY FUND
Flxèd
asset8
- charity us8
Curront
4ss0ts
Cuffènt
Ilabllltles
Total
Unrestrlcted general fund8
336,804
705
(73,349)
264,160
336,804
705
(73,349)
264,160
11.
STATUS
The company is limited by guarantee not having 8 Share capital.
The liability of the members Is Ilmrted.
Every member of the Gompany undertakes to contrlbute to the assets of the company In the event of Its belng
wound up whlle thay ar8 members, or wllhin one year thereafter, for the payTnenl of the debts and liabilities of
Ihe company contraclod beforo they cgased to bè mernbers, and the costs, charges and expenses of wlndlng
up, and for Ihe adjustrnenl of the rights of tho ¢Qlltributorn among themselves, such amount as may be
requlred. not exceedlng £ 1.
12.
POST-BALANCE SHEET EVENT8
There have been no Slgnlflcant events affectlng the Charfty slnce the financlal year-end.
13