CLOUGHIVIILLS COMMUNITY ASSOCIA TION
REPORT AND FIYL ANCIAI. STATEIIIENTS
FOR THE YEAR ENDED
31st DECEMBER 2023

CLOUGHMILLS COMMUNITY ASSOCIATION
TRUSTEES, REPORT FOR THE YEAR
ENDED 31st DECEMBER 2023
Reference and administrative details
Charity name
Cloughmills Community Association
Registration bi)dy
The Charity Commission of Northern Ireland
Charity registration number
106443
Correspondence address
Cloughmills Community Association
CIO Angela Dowds
46 Bridge Road
Dunloy
Flal I,,,mena
B-. 44 9EA
Trustees
Mrs Angela Dowds
Mrs Donna Magill
Mr Donal Martin
Mrs Maura Morrison
Mrs Phyllis Mc Cann
Mr Paul Mc Comiac
Mrs Carmel Mc Guckian
Mr John Mc Guckian
Mrs Eileen O, Toole
Mr David Robinson MBE
Mrs Orla Smyth
Objectives and activities
The principal aetivities of the charitv are I'elief of poverty, enhancement of education and promotion of facilities in the
interest of social welfare for recreation and leisure. The objective is to improve conditions of life for all inhabitants of
Cloughmills (Co. Antrim) and its surrciunding areas. The charity aims to iArovide community hall facilities for all
members of the community to develop and maintain the strong, vibrant commuiiity spirit in the village and surrounding
area.

CLOUGHMILLS COMMUNITY ASSOCIATIOIN
TRUSTEES, REPORT (conlinuecl)
Achievements and performance
The hall is used by a wide variety of people including community groups. These users pay a modest fee and this income,
together with that from fundraising and social events provides funds for the mair)tenance for the building.
Financial review
In the year to 31 st December 2023, income totalled £17,473 and expenses, £16,618 resulting in a net surplus for the year
of £855.
At the year end the net assets of the Association were £2,789. The Association aims to retain a small surplus each year
to ensure that any wider charitable purpose can be funded from reserves.
Structure? governance and management
The Association maintains a constitutional document which was updated and approved by the members in 2017. It
describes the purpose and the public beiiefit objectives of the Association. TTrie detail can all bc found on The Charity
Commission of Northem Ireland's website.
The appointment of Trustees is govemed by the constitution. Applications to become a trustee require majority approval
from the existing Trustees and the Association's members.
Exemptions from disclosure
The Association is not availing of any disclosure exemptions.
Funds held as eustodian trustee on behalf of others
The Association does not hold any funds as a custodian trustee.
Approved by the Association and signed on its behalf
Mrs Angela Dowds
Trustee
2" September 2024

CLOUGHMILLS COMMUNITY ASSOCIATION
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31stDEC'EMBER 2023
2023
2022
Income
Hall rental
Grants
Fundraising income
6,717
6,021
4,735
9,890
6,215
7,982
17,473
24,087
Expenses
Insurance
Utility expenses
Building maintenance
General expenses
Bank charges
Depreciation
Donatioii
8,590
2,230
3,937
90
1,771
1,400
5,007
10,331
1,023
140
1,768
4,940
Net surplus /{deficit) for rhe year
16,618
24,609
855
(522)
Reconciliation of funds
Total funds as at I stjanuary 2023
Net iiicome for the year
1,934
855
Total funds as at 31st December 2023
2,456
(522)
2,789
1,934

CLOUGHMILLS COMMUNITY ASSOCIATION
BALANCE SHEET AS AT31st DECEMBER 2023
(Charity No. 106443)
2023
2022
Fixed assets
Current assets
Other debtors
Cash at bank and on hand
1,771
144
29,024
32
26,619
29,168
26,651
Current liabilities
Accruals
26,379
26,488
26,379
26,488
Net current assets
Total assets
2,789
163
2,789
1,934
Represented by
Unrestricted funds
Total charity funds
2,789
1,934
2,789
1,934
Approved by tlie Trustees on 2, Septeinber 2024 and signed on its behalf..
Mrs Angela Dowds
Trustee
mq
Q/LISQ&
Mrs Maura Morrison
Trustee

CLOUGHMILLS COMMUNITY ASSOCIATION
NOTES TO THE ACCOUNTS FOR THE
YEAR ENDED 31stDECEMBER 2023
CharRty Information
The Charity is an unincorporated body registered with the Charity Commission for Northern Ireland. All of the
Charity's activities are carried out Ihroughout Northem Ireland. The correspondence address is 47 Bridge Road,
Dunloy, Ballymena, BT44 9EA.
PriDcipJe accounting policies
Basis of preparation
These fInancial statements are prepared in accordance with The Charities Statement of Recommend Practise under
Financial Standing l 02.
Income
Income represenls all income received from hall rental, fund raising activities and function income.
Expenditure
Fxpenditure is ordinarily recognised at the time of incurring the expense. Liabilities and the related expenditure are
also recognised in circumstances in ivhich the charity has a measurable present or legal obligation as a resLtIt of the
past event, and it is probable that a transfer of economic benefits will be I'equired for settlement.
Tangible assets
The tangible assets of the charit), comprise of plant and equipment which is depreciated at a rate calculated to
reduce it to residual value at the end of its expected nonnal life on a straiglit-line basis at a rate of 20 % per annum.
Funds
Unrestricted funds are spent or applied at the discretion of the trustees to I'urther any of the charity's purposes and
may be used to supplement expenditure made from restricted funds. Trustees may, on occasion, choose to set aside
a part of the unrestricted funds tLi bL used for a particular future project or commitment. Where such circumstances
arise, these funds are separately dikjclosed as designated funds on the balc1nce sheet. The charity does iiot hold any
restricted funds.

CLOUGHMILLS COMMUNITY ASSOCIATION
NOTES TO THE ACCOUNTS FOR THE
YEAR ENDED 31stDECEMBER 2023 (cont'd)
FRxed assets
Equipment
Total
Cost
At 1st January 2023
At 3 1st December 2023
8,843
8,843
8,843
8,843
Depreciation
At I st January 2023
Depreciation
At 31st December 2023
7,072
1,771
8,843
7,072
1,771
8,843
Net book value
At 31stDecember 2023
At 31 st December 2022
1,771
1,771

CLOUGHMILLS COMMUNITY ASSOCIATION
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES
OF CLOUGHMILLS COMMUNITY ASSOCIATION
I report on the accounts for the year eni4ed 31 st December 2023, which are set out on pages 3 to 6.
Respective responsibilities of charity trustees and examiner
As the charity's trustees you are responsible for the preparation of the accounts in accordance with the Charities Act
(Northern Ireland) 2008.
It is my ￿Sponsibl1 ity to:
exainine the accounts under section 65 of the Charities Act.
follow the procedures laid down in the general Directiorib given by the Commission under section 65(9)(b) of
the Charities Act.
state whether particular matters have come to my attentlOTI.
Basis of independent examiner's report
I have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried
out in accordance with the general Dii'er.tions given by the Charity Commission for Northern Ireland under section
65(9)(b} of the Charities Act.
My examination included a review ot" the accounting records kept by the charity and a comparison of the accounts
presented with those records. It also incliided consideration of any unusual items or disclosures in the accounts, and
seeking explanations from you as charity trustees concerning any such matters.
My role is to state whether any material matters have come to my attention giving me cause to believe:
That accounting records were not kept in accordance with section 63 of the Charities Act.
That the accounts do not accord with those accounting records.
That the accounts do not comply with the accounting requirements of the Charities Act.
That there is further infonnation needed for a proper understanding of the accounts to be reached.
Independent examiner's statement
I have completed my examination and have no concerns in respect ofthe matters ( l ) to (4) listed above and, in connection
with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require
drawing to your attention.
Sean Mcllhatton
Meinber of the Institute of Chartered
Accountants in Ireland
Stevenson and Wilson
22-30 Broadway Avenue
Ballymena
2nd September 2024