Camlough Rovers Football Club
IA company limited by guarantee. not havlng a Share eapiiall
STATEMENT OF FINANCIAL ACTIVITIES
Ilncorporating an Income and Expenditure Account)
for the financial year ended 2 February 2025
Unrestricted
Funds
2025
Total Unrestricted
Funds
Funds
2025
2024
Total
Funds
2024
Notes
Incoming Resources
Voluntary Income
Charitable activilies
Grants from governments and other co-fund8rs
Other income
34,080
34,080
14,055
4,639
14,055
4,639
25,026
5,942
25,026
5.942
Totsl Incomlng resources
52,774
52,774
30,968
30.968
Re8ource8 Expended
Charitabl8 actfvlties
40,276
40.275
22,663
22.663
Not Sncomlngloutgoing resources before transfer8
12,499
12,499
8,305
8,305
Gross transfers between funds
Net movoment In funds for the flnancial year
12,499
12,499
8,305
8,305
R8con¢iliatlon of funds:
Total funds beginning of the year
11
264,160
264,160
255,855
255,855
Total funds at the end of the year
276,659
276,659
284,180
264.160
The Statement of Financial Activities includes all gains and10s8es ￿CognIsed In th8 financial year.
All income and expenditure relate to Continuing activities.
The notes on pages 10 to 14 lorm part of the financial slalements

Camlough Rovers Football Club
IA cornpany limited by guarantee. not havlng a share capiiall
Company Number. N1629061
BALANCE SHEET
as at 2 February 2025
2025
2024
Notes
Fixed Assets
Tangible assets
350,604
336,804
Current Assets
Cash al bank and in hand
6,006
705
Credltors: Amounts falling due wlthln ono yoar
{54,639)
173,3491
Net Curront Llablliti88
(48,633)
172,6441
Total As8ets1988 Current Llablllt108
301,971
264,160
Creditor8
Amounts falling due after more than onè year
(25,312)
Total Net Assets
276,659
264,160
Funds
General fund {unrestrictedl
276,659
264.160
Total fund8
11
276,659
264.160
These financial statements have been prepared in accordance with the special provisions r8latiro to small companies
within Part 15 of th8 Companies Act 2008.
For the financial year ended 2 February 2025 th8 company was 8ntitl8d lo exemption from audit under section 477 01
the Companies Act 2006,. and no notice has been deposited under section 476.
The directors confirm that the member5 have not required the company to obtain an audit of its financial statements
for th8 finanGial year in question in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for ensursng that the company keeps accounb'ng records which
comply with section 386 and for preparing financial stalements which give a true and fair view of the state of affairs ol
the company as at the end of th8 financial year and of its profit and loss for the financial year in accordance with the
requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006
relating to financial statements. so far as applicabl8 to th6 company.
The financial statemènts havg been prepared in accordance with thè 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 1A of that Standard.
Approved by the Board of Dlrectors and authorlsed for188ue on 24 October 2025 and signed on Its behalf by
lJackle> Moon
tor
Dlr
The notes on pages 10 10 14 form part of the financial statements

Camlough Rovers Football Club
IA company limited by guarantee, not having a share capital)
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 2 February 2025
GENERAL INFORMATION
Camlough Rovers Football Club is a company limited by guarantee in¢orporated in Northern Ireland. Thè
registered office of the company is Camlough Rovers F C Grounds, Newry Road, Camlough, Newry, Co.
Down. BT35 6PE, Northern Ireland which is also the principal pla￿ of business of the company Th8 financial
statements have been presented in Pound (£1 which is also the functional currency of the company.
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The following accounting policies have been applied consistently in dealing with items which are Considered
material in relation to the charity's financial statements.
Basis of preparatlon
The financial statements have been prepared on the going concern basis under th8 historlcal cost conv8ntion,
modified to include certain items at fair value. The financial statements have beén prepared in accordance
with the Statement of Recommended PractiGe ISORPI "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 pemiitted by the Companies Act 2006, the company has varied the standard formats in that act for the
Slalement of Financial Activities and the Balance Sheet. Departures from the standard formats ar8 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.
ststernent of ¢ompllanc8
The financial statements of the company for the financial year ended 31 Dgcemb6r 2017 have been prepared
on Ihe going concern basis and in accordance with the Statsmenl of Recommended Pra¢tiGg ISORPI
"Accounting and Reporting by Charities prepanng their accounts in accordance with the Financial Reporting
Standard applicabla in the UK and Republic of Ireland FRS 102" applylng Section 1A of that Standard.
Incomlng Ro8our¢e8
Voluntary income or capital Is Incl￿d￿d In th8 Statèm8nt of Financial Activities when Ihé company Is18gally
entitled to IL its financial value can be quantified with reasonable certainly and there is reasonable certainty ol
its ultimate receipt. Entitlement to legacies is considered established when the company has been notified of
distribution to be made by the execulors. Income received in advancè of due performance under 8 contract is
accounted for as deferred in¢ome until earned. Grants for activities are recognised as income when the
related conditions for legal entitlement have been mel. All other income is accounted for on an accruals basis.
Rasources Expendod
All resources expended are accounted for on an accruals basi$, Charitable activities include costs of s8NIC8S
and grants, support costs and depreciation on related assets. Costs of generating funds similarly include
fundraising activities, Non-staff costs nol attributed lo one category of activity are allocated or apportioned
pro￿rata to Ihe staffing of the relevant service. Finance, HR, IT and administratlV6 Staff costs are directly
attribulable to individual activities by objectlV8. Governance costs are those associated with constitutional and
statutory requirements.
Tanglblg fixed assets and depreclatSon
Tangible fixed assèts arè stated at cost or at valuats'on, less accumulated depreciation. The charge to
depreciation is calculated to write off the original cost or valuation of tangible fixed assets, less their estimated
residual value, over their expected useful lives as follows..
Land and buildings fr66hold
Cash at bank and In hand
Cash at bank and in hand comprises cash on deposit at banks requiring less than three monlhs noti￿ of
withdrawal.
Taxation
No current or deferred taxation arises as the company has been granted charitable exemption. Irrecoverable
valued added tax is expensed as incurred.
10

continued
Camlough Rovers Football Club
IA company limited by guardntee. not having a share capital)
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 2 February 2025
INCOME
DONATIONS AND LEGACIES
Unrestrlcted RestrSctod
Funds
Funds
2025
2024
Donations & Sponsorship
34,080
34,080
CHARITABLE ACTIVITIES
Unrestrictèd Restricted
Funds
Fund8
2025
2024
Grants from governm8nts and other Co-funders:
M8mbership Fees
Council Grant
11,559
2.496
11,559
2,496
25,026
14.055
14,055
25,026
OTHER INCOME
Unrestricted Re8trlct8d
Funds
Fund8
2025
2024
other income
4,639
4,639
5,942
EXPENDITURE
CHARITABLE ACTIVITIES
Dlrect
Costs
other
Costs
Support
Costs
2025
2024
Light & heat
Rent, rates & insurance
Repairs & maintenance
Bank charges
Players kit
Referees, fees
League fees
Governance Costs (Note 4.21
2,662
272
6,684
2,652
272
5,584
2,193
7,294
5,790
10,308
6,182
7,752
426
2,193
1,644
2,108
530
4.504
5,603
7,294
5,790
10,308
6,182
23,392
2,193
14,690
40,275
22.663
GOVERNANCE COSTS
Dlrect
Costs
other
Costs
Support
Costs
2026
2024
General Office
Insurance
AG¢ountancy
Professional Fees
1,669
3,493
780
240
1,669
3.493
780
240
1,462
3,286
855
6,182
6,182
5.603
11

continued
Camlough Rovers Football Club
{A company limited by guarantee, not having a share capital)
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 2 February 2025
SUPPORT COSTS
Charitablo Governance
A¢tivities
Costs
2025
2024
Insuran
Bank interest
Light & Heat
General Office
Accountancy
Repairs & maintenance
Rates & Water Charges
Consultsncy
3,493
3,493
3,286
1,514
7,752
1,462
855
96
426
2,652
2,652
1,669
780
5,584
272
240
1,669
780
5,584
272
240
8,608
6.182
14,690
15,391
ANALYSIS OF SUPPORT COSTS
Basls of
Apportlonment
2025
2024
Insurancè
Bank interest
Light & Heat
General Offi
Accountancy
Repairs & maintenance
Rates & Water Charges
Consultancy
3,493
3,286
1,514
7,752
1,462
855
96
426
2,652
1,669
780
5,584
272
240
Governance
Governance
Governance
14,690
15,391
INTEREST PAYABLE AND SIMILAR CHARGES
2025
2024
On b8nk loans and overdrafts
1,947
1,514
TANGIBLE FIXED ASSETS
Land and
buildings
freehold
Total
Cost
At 3 February 2024
Additions
338,804
13,800
336.804
13.800
At 2 February 2025
350,604
350,604
Net book value
At 2 February 2025
350,604
350,604
At 2 February 2024
336,804
336,804
CREDITORS
Amounts falling duè within one year
2025
2024
Community Finan￿ Ireland Loan
Directors, current accounts
Accruals and deferred income
4,709
17,400
32.530
18,544
22,200
32,605
54,639
73,349
12

continued
Camlough Rovers Football Club
IA company limited by guarantee, not having a share capitall
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 2 February 2025
CREDITORS
Amounts falling due after more than one year
2025
2024
Community Finan￿ Ireland Loan
25,312
Repayable in one year or less, or on demand (Note 81
Repayable ba￿een bmo and five years
4,709
25,312
18,544
30,021
18,544
10.
RESERVES
2025
2024
At the beginning of thè year
Surplus for the financial year
264.160
12,499
255,855
8,305
At the end of the year
276,659
264,160
11.
FUNDS
11.1 RECONCILIATION OF MOVEMENT IN FUNDS
Unro8trlcted
Funds
Total
Funds
At 3 February 2023
Movement during the financial year
255,855
8,305
255,855
8,305
At 2 Fébruary 2024
Movement during the financial year
264,160
12,499
264,180
12,499
At 2 February 2025
276,659
276,659
11.2 ANALYSIS OF MOVEMENTS ON FUNDS
Balancg
3 Fèbruary
2024
Income Expondlture
Transfern
between
funds
Balance
2 Fobruary
2025
Unrestricted funds
Camlough Rovers Football Club
264,160
52,774
40,275
276,659
Totsl funds
264,160
52,774
40,275
276,659
11.3 ANALYSIS OF NET ASSETS BY FUND
Flxod
assets
- chartty use
Curront
assets
Current Long-term
Ilabllltle8
liabilities
Totsl
Unrestricted general fvtnds
350,604
6,006
(54,639}
125,3121
276,659
350,604
6,006
154.6391
{25.312)
276,659
13

continued
Camlough Rovers Football Club
IA company limited by guarantee. not having a share capital)
NOTES TO THE FINANCIAL STATEMENTS
for the financ¢al year ended 2 February 2025
12.
STATUS
The company is limited by guarantee not having a share capital.
The liability of the members is limited.
Every member of the company undertakes to contribute to th6 assets of the company in the event of its being
wound up while they are members, or within on6 year thereafter, for the payment of the debts and liabilities of
the company contracted before they ceased to be members, and the costs, charges and expenses of winding
up, and for the adjustment of the rights of the contributors among themselves, such amount as may be
required, not exceeding £ 1.
13.
POST-BALANCE SHEET EVENTS
There have been no significant evenls affecting the Charity since the finan¢lal yèar-end.
14