¢OMPA14Y REG￿TRATION NUMBER: N￿34301 ¢HARtTY AEGISTFiITION NUP48Eft,, I¢)8660 Klll•sher Community Development Assoclation Company Llmited by Guarantee Unaudited Financial Ststements 31 December 2018 EK4tIQ&McMllB&A..Y..ANO ¢0 Chartered C8rtif,ed AcEounian15 71 Moybane Ro•J Letterbreer, Enniskillen BT74 90Z Kllle•her Communlty Devèlopment Assoclalton Comp•ny Llmlt•d by Gu•rnnt•• Fln•n¢lal Slat•m•nl¥ Ygar •Dd•d 31 D•cember 2018 Pag• Truslees, annual report Ilncorporgh'rva the directors reporti lTrJependeni examiners report to Ihe truste St31omoth ol financial aGlivrt*s linduding Trn¢m and expenditure ac&￿ntI S￿lement ol financial posrt Noies lo Ihe finanual sialements Klllesher Community Development Association COm￿nY Llmlted by Gu•rant•• Tru•t•es' Annu•l R•port Ilncorpor4tbng the Dlr•ctoe$ R•porti Ye•r ¢nd•d 31 O•c•mhr 2018 Tbe trustee5, are tr* ¢ir¢cty5 for purpo￿$ of e¢mwv Iw ye9W¥i r4¢ort The un&drtthJ fi1)wc￿l sw*menls of tm £haDty lor ￿[￿dEd 31 twmt*f 2018 Ch•lrf• r•porl Ttte Ou￿$*5 ol wr 019￿15￿￿ V8 tho Frnoi*Y* Ic4 th• twefl d rur*i r4genw•t*x In the El￿s￿er Paristr ol County Feimanagb and Its tnvirDn5 lafea of teT*lrtI wng an area of 8fid depiivtbpn. all (X ¥)y of Ehe Tr4￿1￿9 m•ans 1 IM rel*1 of ptyerty ways a* m be sNgttl 1.1 a me rtL*f ol unernpthrnenl 3 Ire ￿￿aTr¢ement DI eduG*on, traniw r¢tsalning 4 fauiU4llThJ lie ol housin9 lor tw '*hO are In candl1￿05 01 5 INry maiTrknan Imwoverneni Gi Jro¥iG￿￿ ol publ￿ E thè Ple5etyauon of bvlldin95 or grte6 ol hL$lo￿ ot chdectura Importance 7 the prgyiwn of reu@al￿n* lor the Put4￿ • Large 8 the or ofme thivNLnfMDI 9 th• F4OVtsW al wts1￿ heaRh I￿111￿98nd chALtwe KCDA Is a cross Gornmunity grwp 8 mar8gthnenl wmmittee oquaity Itom botb c0rnrnun1r￿ Ttte A$8wthD s efforts wnprwng the quality ol Ibte ol th• Icr4 popuwon ot Kil￿Sher PwiG% bb royenewing Tr 8rea throush the wo¥i¥on of stuai and physta sor¥￿&$. IF05tfucltsr* rnprtyen%nLs and opportuhibes eciKwi¢ dewelDPrnBnl KCDA cwnes QUI fty purpose 115 ￿rge Bnd number ol luiai regeneration c￿MMUn p1tsi￿ arf me fa01rt3th￿ ol a wtt r Sean Co(ng Mrs Andrea Wet** Klllesher Cornmunlty Development Associatlon Comp•ny Limitod by Gu•r•nts• Trustso$' ATrnu*l R•port Ilncorporatlng th• Oir•ctorf• Roportl Y•ar •nd0d 310•c•mb•r 2018 Mr jar￿ Wk Mr8 Jow Morton Painck Gobfjel DruTD R4gt John Cunnirqnam (r•$w￿ 27 June 20171 JaTne5 Josew Corwn Robert Thomp￿1 Munei Floren￿ R05pm¥ Armsuurry iappoinied 30 Jarwjary 20181 Joan Mmor, 4&PF￿1)ted 30 January 20181 Sean Corri9an Anrtie£ viebb Jame5 Wilwn dep•￿19￿1 •Xornln•r apvj Co SINC￿r*. •Thl The Cha￿ i¥ by commot•8. an* has a govemfflg dwument and COnSIRule% a IKniied r.offlpHny, Imrted by gJae3Pto•. as defima Dy the CrynPan￿ 2c￿6 There wt ￿M￿r￿[Ble& Emg10ffts In th•organoai Oble¢tlve8 and xkMtl•• obpetr¥é L%1 l*e organi*￿ is the promobon benelrt of ¢wfftunty th• Kii*sh•r rw Co Ferm¥nggn. through Ihe o114c4i1￿aTh# cE>rnmunity dBvelopmth Ath*¥•m•n￿ rwlom•rK• rhe charty las 10 ¥ewrE rts futydmg Ic4 the fus•o•bie fvIWV thereby alkNry Ib C￿￿TrUe￿ t￿1$11T￿? for •he tty coff Flnan¢l•l F•vIBw viry 0"I￿ne￿ hJndir#J Irrxm strjiw 1ogeth*i wth llor4lw2n•, tn• Orpi￿11-￿ fids èbie10 mainlam to nDTn¥l opt•1WS ¥m•M ¢omp•ny pra¥1￿0￿* Ths ippo-. tss t*on piep¥ied irt acc£(darKe witl th• lo to s￿1 cemDv.ies exempl Kllleshtr Community Development Association Comp•ny Llmitsd by Guar•nt•• Tru•tw•' Annu•l Report Iln¢orpornting Iho Dlrnctorf$ R•portl {cwlNiw4 Yur •nd•d 31 O•c•mb•r 2018 The tru*e45' iekvrt was a￿l￿vId 23 Septeff*Br 2019 oltr* i)wdal Iru*o05 Dy Mi t)ewTrond Rekl Truth8 MF Piit** DnJfflrn Kllle8her Community Development As$o¢iatlon Com￿nY kn'mit•d by Gu•rani•• Ind•p•ndent Examiner's Report to th• T￿￿1••￿ ol Klll••lw Communlty D•v•lopmenl A8s0¢iation Y•¥sr •ndod 31 O•c•mb•r 2018 f•FryI 10 Ibb 'rus*e8 on my exarnmatw of th• financknil %rar•mwits ol K￿leSh￿ Crffjmunty Devdcwwl 11SSQClJtKTr I'lhe c*anly'l lor 31 Decernbpr 2018 'Re$￿￿ ol aoo éX•min81' A8 ￿ chJv,ty 5 Iiuffiees ol ￿ crmpary land also 118 dwirn wryJwe$ ol l•*1 re Teswn*b4 laf th￿ weparsik)n of rhe a￿￿nI8 ID •c¢Ndance the requiFemen'.s ol th• cfjmpan￿ Aci 2fJC61'me 20C6 Act,, H*ving myseir thai iTht accounis ol ihe ￿￿p￿r,yare not requited tty ae 3b¢Jit•l undÈi Part ifj ol m• 2006 Ac., ar8 elKJible lor Indepen4Ènt examiF4iion I ièsw:: ol rny exarninavon of ￿1r charty s accounts as omed out unoer section 85 01 the Channo5 2011 1 ￿ 2011 Acfl li carry￿9 DUI my •XarnI￿I￿ l ttavtt tho L>.lect￿5 by Me ¢tt￿ty for Trlortièrn Irelanu under $Ectw. 65191 Ibi ofthe 2011 Act Ind•p•thd•nt •xamlMf• st•tsm•m 'Indewndenl *xarnin•rf$ swemenr l Thave ec*mtyet4 my e*am￿st￿Y￿ I confrrm thai no mai￿r6 come Io my 3ttenhOn Ill ¢DnnecbOrt wth the eXarnin¥￿n cause lo l *ccouniing rewrd5 *ie noi kepi In respgci ol th• C4rnpany al its1.110d by section W ol the 2008 Acl or 2 ¢JO tyot accoro Ihose Tecarf5. --f J the accourts do noi comrAy *cDJnting i*q￿lièmén1S ol se¢t¥)n 396 of the 2QK]6 E othéi 'har a*.y requ￿￿77*￿1 tn41 14e acuunts giwe a Itue and fair vie*V wheh 13 not a m8ttW ereu 85 Fklrt an kndependeni emaminat￿ 01 4 accounti n*t DOI bèen wtoèred 111 accoFdarce Iiié m*ihodS wincip5es ol the Stliement ¢1 Recwwde¢ PrBc*ce lor accouniillg aDd repoFEing Dy chArrfE$ 10 tharFbes Ptèpann9 n ar¢ordanc¢ iyih the FiianiO,' Rvporying kndaid applcttl? In tha UK a*0 R•pU￿1C ol Ir8l•nd IFRS 1021 1 h•¥e D copcem5 ttave come auoss no other mattef5 IP cijiineclw win ttye 4*thicF. alkooknn snoukj ￿ dTawn In ITh& repm ￿ oro8r io ep4bie a uDdw5undin9 01 the aEcNn15 ID iuc FrBncvJ Mrmuira'i and Cu In¢ew¥Jent 71 Moybam Ro*a LettetbFp¢n Enniskll*n eTT4 gDZ 23 sept￿7￿ ?019 Killesher Community Developrnent Agsociation COm￿nY Limit•d by Guarint Stat•m•nt of Fin&nci#l Aetlvitie• Ilncludlnu incom• and exp•ndltur• *ccoun Y••f ond￿ 31 December Z018 2018 Restr￿l￿d lund$ Tokni TO￿ fu 2D17 Unr•thct•d lurbJ$ Com• •nIo￿n•￿ts 19.737 19.737 i.eoo 18,274 1.60D OLli•r IrKorr• Tot41 21337 21.337 19.874 ExF•ndiiure ExgeTrdiiare cn ch8.1t8ty￿ actswi Totlll •Mp•nQllUM 34￿9 34.oe9 27 943 34 8e9 27 943 •*pVr￿II￿I• and mov•rn•rrf lur 113.5321 113 5321 R•¢4*￿I￿tkIrh ol fvnd• Toi3 *oJghl Ifrtéaid Totsi tamed lov•ard 28.677 465.591 491 268 SQ2 J3T 15145 65.591 4e07 494.268 The State￿1 JI KE1¥￿Ie5 o*nsand In (The yew All irtome dÈrNe frcm tonin￿lD9 acii¥y Klllesher Communlty Development Associatlon Company Llmit•d by Gu•f•nto• stst•m•nt of Fln•n¢l•l Po#llon 31 tl•c•mbvr 2018 2018 2017 Fix•d aM•l• Tan9ib* TIAèD IJ 52183? 528.732 Curr•ni DÉbtois 4sM ai an¢ n Pl￿0 14 4478 12 872 29.￿8 1735J 29￿8 15 40.8 40 B03 Net current Iiabllltt•• 23 452 10 e45 Toial us•t• curr•ni lthbllkb•* 498 380 s17￿7 CMdlW*.' •mounl• lalllng •ft•i ffj￿• Ih•n ¢m•y••r 17,644 18.4k4 480.7 499.35) FundBolth• ¢hartty 65.591 15.145 470.711 26.677 Un.'estrKi•¢ lar￿> 1¥ 490,736 9393 Fov year 6Y,thn9 31 2018 tr* ch4rty •rMknJ b •x•mpiw under ¥¢tLtyI 477 01 ￿ CorrwdnAry8 A£t2(t6 re4a1￿9 tt¥ >mall Directh, iewg1È41ilies The nTerrJets have r￿1 ccrtweny lo rt4ah an of IM for thq aCcudan￿ wllh l•Ctw 476. Ttte oirer..".QfS ackDa￿0LbjQ teSWn51¥iime¥ for compty7ng wlh tThÈ iequirerr*ita ol lh• kl speci tc r¢conYS the ￿para￿n ol fnwfiual S￿&M8nts These sta¢•ffl*nts piepare# ID ryovthns The statement of financial posrtion continues on the fo51owing page. Thi p•g¢• 110 t5torm part oltrwi fin•nc&l •l•t•rn•nl•. Kill•sher Communlty Developmont Associalion CompJny Llmrt•d by Guarants• Stat•mpnt of Flnanclal Posltion 31 De¢embor 2018 T*￿$e finanoa,, $ialwrnn15 w•ivI OPPIty￿ boar¢ of trirt•es for 23 S•thiibèl 2019. are of iThe Mr oe¥M￿ R* Tru6tg• Mr Pathck Urumrn Th• no*• on pwe• Ito lsform pwt olVwfin•nrN*l •ithrrth KlllesheT Communlty Devolopment Assoclatlon Company Llmit•d by GuaAnt•• Not•• to the FIMncl•l Stst•m•nt• Yo4r ond•d 31 O•C•M￿r 2018 G•n•f•l ¢nlomi•llon Thé cl￿117 bènelrt wiity PTlVBte Comp￿ Iwnrtea guwant* te9 $tQf•d in rr Irviw¥J 4r￿ • Tegffjterett ¢h¥nty m Ntythem Ire¥rl Th• a&Jr885 of Ihe regi¥l&'td ofl¢e 28 M￿j RO￿ TLdty F￿r•ne￿O￿l Enn15Mthn BT92 IDB Ststqffl•rbt ￿ c•mpll•n¢• These fhDgrcial statornènts have WgPaT8d In with FRS 102 The FiTranoo1 Retthiry ST2ndaio upp￿rab* In tm UK R¢puWx ol Irela￿. thè Srèt*rwi Of A￿￿[￿￿.11￿eI pra¢ty￿ apr1￿1+ to chwthes preparing theif xwunts In Fin&Yial Reportiny Stanaara &PpI￿able m Iht UK and Rfjpubl￿ of 11p1￿0 IFRS ioz) IcNril SORP IFRS lJ211 and the CtybponvÈs k¢XfjO A¢¢ounllng The tli'4n.-.￿l 51atem2rfs tson on tho h16byical cosl Dalva. 16 n*)Jrf*d b¥ th* rÈv& UtyliCI1 91 t•rtA￿ Iitr.are.iai 05get5 In¥e¥vwl wgpert*S f￿￿rea w f valL* Inits411 IDryrr* or exwdiluE The bn•nc•l $l#er￿ preparod i• Iierhrs whKh Y4 the ￿Nc￿¢￿Ieurrel¢¥ oltr% enlty Gth9 COIK•lll There aretno U￿art￿r.￿o* atoji the 8bibty i0ctythD￿• *x•mslloo• Th¢ *DI.Ib the uthrk3 of ay dplinèd In FRS 102 A¥ 5uEh. •d¥arrtage tas l*eD of the laknm4 41oxJre gA•moion$ aV&&ble untt8r pw*Jraph 1 12 of FRS .02 151 No ca5tt nuw stat4m•ni i•& be•n we¥enie4 tar the carnpany Judg•rn•nts *nd k•y ¥ouru¥ ol Mtimitton yrK•rt•lnty YM prep•r3boD Df thp Tinanti¥ reovire8 rnanH9omenl la mèkt Ivtt3emeNJ estsmaies ald a*surAPUODS ityai affeu 1hE HmOUn15 féporteo The8e esiirn8tes grits IL￿gEM￿l)ts we c¢i¥tinJeiiy ievewpd are t418th1 on ￿￿9•r￿ce fac￿$ Indu￿n9 Its￿re ewent? that are bdiewd 10 b• ieastriatle cwcurnslW¢ts. Fund x¢ountlng unrestr￿00 fvnd5 are avaiWl* for OMcf•¢w vf Iruit•ii ta lurtrw •ny of c*•rilys puiocsts Dwv.w¢d luN19 ar¢ fvndE ￿lmar*o0 by th8 mtsloes for pwbgjlw fvtur• prD*or commiirnen: Rpstriilpd tJnd$ are to on w exFw*Yrfyr• (*ciarna by IM dcrnr thro￿￿ L. B t&-m% ol an aow¥i and l¥ll irto un? DI gJfrtla&6es resiiicied ￿nr.￿e f￿* ot oo¥m*ii fu￿5 Klllesher Cornmunity Devoloprnent Association Company Limii•d by Gu•r•nt•• Not•* to the Flnanclal Stst¢ments Year •nd•d 310oc•mb•r 2018 A¢¢ouniino polfjckn Keffllny rmourc l LnGorruns fE2ouKe5 atp In the smtemont ¢1 fin8tsci•l •uvib*s when enlits￿OI ehaniy rt ￿ proNHbk7 Ih41 Ihe benefrt5 KsoDat8d wlh thè transact￿ Iknw4 ID r,wty Bnd tr* amount (an be rekaw Th• folkw*9 wxrfit we appl*d lo ¢ulaT categones al I￿￿OMe .rnliJO '1￿ of genernl wc4Jrii•w¥ rc?mp ftDm mntr4rts fDi tre suppty cl S￿￿ee$ Is recogniseo ddivery ol Ihe T￿tr￿.-￿￿ setyice This ts cJassi1￿ as unFÈsLvicled lunds &S a contrattual 1>4u remanl for Il 10 ￿ ¥eni on a parncdaF pu¢poie •na retulw +f unspent. In rt 4¥ tEs1rictett ex￿￿1￿re.8 recognis&Y on an a¢cru•b • Ii•biW 13 In￿rIed EXpen0￿ure InUU￿ OTry VAT %thicp, c*nnot te fulty •id * daS$rf￿ heathThJ5 01 Its Slot￿*￿$ ol eippnd.'lut• on ia&n9 lunos Ihe costs ot *1 lundr*wrs xtwibès, t4•Ms -harta)* Ir•ding aCtyvi%Vèb. ana the sale of donaièj gc•JOB •Apendiluf• ¢01 Charrtao* ¥lwthS IndLO•s ali costs a Cwdy m und•rl*ino 4,IvfreA ibai fi¢rther 115 ¢halltaOle for the oefiefo cl th ts￿hr1￿￿￿. Incltyjifig suDrirt Li)51s and costs r•Wlin9 10 the 9Prtmance ol il• charity apwrirM*J lo ¢hanlabl• J"h¢r e.¢pery*lyre all 2￿￿￿rtu1¢ Ih•t rEK*yJ luTrJ¥ for I -hai*1 nor ol rfs exp￿11￿¥ on clwilabkg auvi All iO&tÉ arn alncalEd lo expBthJrtuiè c3legDnt5 ièlhectsny the tss4 or the re5wrce cos15 ribui8?￿'.o a ipThJlv acli¥i'.y 8t• *Wte¢ 01￿Y lo thai *ii¥ity Shafeo costs are ap￿￿1￿&) Tanqlbl• •*Mt• Tangible 4tssrf$ In1ti* ce*. and suts¥verfy 81 tow *ss ony Jeprec4a￿n Impairmeni iangbbie assèts carl1￿ ai mounts ate record* ai la￿ ¥aiuÈ a d8* of r¥v$lu￿¥Jn ￿L¥s0qu•Th1 c2preciatth ard SLb*uEnl accumuL¥ted Impaxmert h255es Kllle8h•r Communfrty Development Associailon Cornplny Llmil•d by Gu•rant•• Not•s to th• Finanehl St•tern•nl• Markni Y•ar ended 31 D•c•mb•r 2018 c¢ountsng poMcl8• T•nglbh Ari Inoe•sè In Ihe cwryir¥J ol an 05 a 185uh Dta ￿￿•￿*t￿ ￿ rtcogrnsed In ath•1 fKO9vryeJ gayts 8nd ufjless rt tewefsos a chafg& fer ￿P3￿Ment thal ha5 pip¥vJu*y tee ns5éd as t¥￿n¢jI￿re wthin the Staiemeni ot tir¥nc*i A decre￿ n Ine c8rryif*g r7yJJni 01 a55ei a5 a o>Jll ol ￿Valuat￿ 6 iecogn150d In oltter recognise# 9oiYs ard knssès. èllmis vewou¥ rewaluaiior gain ID c85e Its￿ IB sIviM i￿9￿.3e6 galng &)s¥s cn Ihg ￿ter￿n1 offinanoal D•wtrl•iSon Deve￿..￿ IS cakulAtthY so ￿ to or ¢1 on 49srf les8 ts t•sth value ￿eT the us•fvl •ccewrn¢ lrfe asÉ& as F￿.hC,Id sKowty Lang I￿èVuh0￿j s￿rt 18gsehohY PE¢Fwty 2% 51ra¢hl Iir 2% str4￿ht li 2% Strasht Iinp 20% reduciry b¥a Irnp•1nr￿nI of Ilx•d •M•t• A '.or ot ffipwrr*nl Is tsjl ai ￿P)rty￿9 Ine TKrywerat* •rMunt L•ry Mi￿￿￿ted Whe￿ SL*h Indi¢*ors ¢xtsi Where Ihe carryw éxeeeds Ihv Jw8mb* *nount m awl IS impairod iccoryNn9W Pru irtwwnts sre rJ>) revwtt re¥2vI ￿ each tepMin9 (Jwtr¢ F(K Ih* vury¢*s tsf dTrparm•nt iè&lm9 Wt*n Il r6 not p201￿ fo •Stimatt tne r￿o￿able 4ffrt>Jnl of an Indiviclual a&sEI ￿ egiirnale ts made ol ts recovrtle ¥wuni of Easy- genei8iiryp l&nir to V4hi¢h ihÈ 8s cDrnbma￿n o. Irom th¥ OcJJ￿h*tr?Tr #alp. lo exh ol ffte ¢oth.genethrrtJ vnrts thal arn 10 beref.t fr Ihe $ynerg￿5 ol ttttr cornoinlw Irr4spKiN• ol ￿011￿ Other •5%ts or ol ts tsi•r4y are t.) those unils Goveinmvn. Gr*nts ar• li the tsii of ihe Jsfel teL•vaYe Grants re nct r&>Jnts•d ufiw 10 reasonab* 35Wrar￿• Ihal L*•rrt¥ wdl • wth ￿￿￿Tt￿$ IDlhem IM giants ¥DII be re(¥%%d Wfvere the g*ni doEs 1rnwse futu￿ perl0rmarhE&r0i￿Od comi1￿n$ on the Ipipnl .1 IS iwnrfed In wKome Ih? grant procee￿ r¢cs¥pJ r?￿r￿￿ Where the oiani Imp95e spKrfied fkrturÈ perf￿.￿an[*-T￿aIed condiiKJns Trl th• 14CVni ht In IncAlWe anty wlien IDÈ F*rformanweWed condrtion8 fia%* met 9[￿r3 tE-ewed exe pr￿ to s&'.Isfyity the urt•fi• th•y a￿ ie-CWlBed Is a Iiablity Killesher Comrnunlty Development Assoclation Comp•ny Llrnit•d by Gu*rnn Not•• to th* FINnci•l Stst•mfjrtts Year ended 31 O¢¢•mb•r 2018 ouniif¥J p￿￿1￿ Fkn•nttsi I￿￿M•nI4 finbn¢'.31 or 4 thwcial l¥Jblity i• rEfQyhL*d QDty ¥hn I￿ ¢*anty a ￿rty 10 conh8ciu* pro¥iwr4 of me ffjbirument Oasic financi• In6￿MeNts are fecCgn￿tt 1¢ lTht aft￿nI 1rtl￿1￿1j Cwrenl 8nd wrrent ale wbgequ¢nYy mèasur•d •t cxh or uthEr 15idHF¥xn èxp•cthd to be pa*J or recLyYod T￿1 tsocovn D2bt bpstruments w• stsbuepuenty meatsu￿j at arThylLqed COIL WhAr• Inv•str￿[S In arE pubkty traaao ar tTh•¢T fw y￿e ￿her￿rne b? meosured feli&blb '.he 1rn￿sI￿erf IS tsUDswveotly me￿Ie0 W l•r vaJL* with charw In Iw Yak In,ncrrtnts exF*TrIIiL4Fe ￿J1 Olher Inb*siments are subsequenvy ai ', lèss Imoirrf*ni Oihei InsgnJW￿￿. dthaiNe6. at Tw b¥lue. paymént Tor aft as$816 oefwred t¢wd nvrmai bus￿esS ierms Of Iillanceo •t a ralE c.1 Ini*re81 tnal Is noi a m•T1(ei ralE Ill ose th¢ *¥511 O mÈ8SUf*J ai me wewl valua ot ltst t4yments thscountedal a m**•i rath ol mterfr¥i tr 4 3imilw d?bt Instrum•nt her firanckgl Instfuments ar• rt*4SUTed al far ¥alL* wlh any chawos ¢￿TI$03 ,n Ihe 5latÈiY￿i of fir￿¢￿1 wlh th• trMc4pt￿ of M81rU￿￿nlS in • •i,gnèièY heaginy rp*lKn5knp Finw)cal.)&se15 tyt or amorbsed eegi are revv*d lop ￿dent* pf iinpai"mor.l tsi Ihè •no ol oa,:b reovhn9 ¢Bte If trer2 15 obiectr¥e e¥ioènco ol ImpJirwt pairineni *88 TB wgnised un¢Jer the akyropfoie h***nB In Ihe &atetT£nl Ii*rt*l In *nlch Ihe IniiL* g•D W35 1qe0yh￿•d FQY all eQL￿ fegwl¢¥s of Sipnificance 8nd omer fiftènuai 858ets th81 Idiviaualli spniT￿onI ète aw$sÈd mi1N￿Ua[ty Tér IMpam￿l other fina￿￿ a55ets ¢llh2r aEwsse4 Ir4i*dualty c4 growed on ITh¢ ty•¥J of 9th1￿r ereoll rk¥k ¢h¥aciero1 Any r•*ws•¥ ol irnpawwi arè fwntsed Immedatdy. 10 th• extent that Iti• rtr•r*ai does not resuy In 2 carrymg amouni ol the financ• ¥58el mal exceett5 the cary￿9 amount Lknrtgd ty 9￿arant•* Is limi￿0 Dy g￿rOr%￿e and Wyrn￿be1 Y& Iimrt•J to £1 Killgsher Communlty Development Associatlon Comyny Llmlt•d by Guar•nt•• Not•• lo the FlnAn¢141 Sl•¢•m•nts Ye•r •nd•d 31 o•c•m￿r 2018 Charitable xdvlll UnreSt￿ts￿ Tot•1 F¥nd• unr￿rth) T¢J• Funds Funds 2018 Fund5 2017 19n7 19.737 18274 10 274 Oth•¢ Incrrfr• Un[*r￿￿ Total Funds ￿n￿tr￿l*s Teal Fwias Funtt> 2Q17 Deposi Fip6iuarart L•X• 1,600 1,6 EXp*nd￿uf* on Ch•r￿bIe 4¢ti¥ltl•i by I¥￿1 typ• Ut¥Fe51r￿lOd Tot•1 Furth Unlestr￿￿ T¥Jl Funoa Funds 201• 2017 tyPE I 34 869 27.943 27.943 Expendthuf4 chorftabl• •ct6vlly typ• Actyyllies ndorta*en Tot￿ lur direct 201 Toki lur 17 Ir41ty tyF* 1 34*9 34.869 27 943 N¢¢ eApendllu 2017 of 8$8ets 17885 178B6 14. Irthp•#d•ni •#•Th￿nItion l••s 2018 2017 F¢e$ payth w thè IrK18widers1 ex￿1r￿ for IndD¢•ndanL•x*mM¢ri rl fir4nual 750 750 12 Kllle$her Communlty Development Association Company Llmit8d by Gu•r•nts• Nol•¥ to the Flnancthl ststsm•nts Ye•r •nd¢d 31 O•c9mb•r 2018 11. $1•ll ¢MI• The tQWl 5t4tt co*5 ter¢fiN1ryth2 reptytyng ￿￿0￿ •9 2010 2017 The ￿ad couni ol ¢Jvnry tme y*ar 9 12D17 91 The 8¥ers9o nurnt•r ol ￿l￿.r￿n0 ÈQ¥i¥a*ni dunfij the year K analii sed 55 2017 No No. NurTrb•r ol*i•ff - w I No emoltrfft? r8ceNed OffiFty•• b•Mir& ol Ih•n £eo,Cb)O during ltte yt¥ {2017 Nd) There i*muneiknn c* ather benofts Irom ¢mpbJymeM the Ghkn ry a rataiad lfillty *we rorAl￿d by thtr Efkisi•es. f4r the ye4r ended 31 Decom￿1 201T. nor lor IM ¢n4ed 31 Dacerrbtrr 20-6 13. T•nglbl• Ilx•d M¥•l# Long Freehobj ka$er¥￿ *a6eThold FixVJi8s LIW dèfin Pf￿ertY fittNI91 Tot•1 Al l Jan 2018 Adoitorv& 5983 20 408 29196 44,457 8,574 2625 4411 D12 10 985 l JI D•c 2011 598 336 29.tO6 51,031 7.oxy 705.W7 D•prnGl•tla Al i Jèn?018 131.626 5.830 24,744 119 4.92 17.885 At 31 DK 2CtlO 143.592 6113 29.872 184.165 C•rrylng •moufftt At 31 Op¢ 2018 454,744 15.920 22,773 23.380 21,359 19 r13 521832 At 31 Lk¢ 2Q17 4eo,71Q 16.328 2625 528 732 14. D•t40rn 2011 2017 oth•r ¢JeblOry 4478 13 Klllesher Community Development Association Comyny Llmitèd by Guar•nl•• N¢Jt•* ta the Fln•ncO41 St•tements Y•&f •fidod 31 Ihc•rnb•r 2018 14. 0•b￿r* Tne atrbtrAS ab￿B Indude 1811ry duo •fter Th¥ye gnp year 2018 2C17 Other 4.478 1J. ¢r•diknnk: arnounia l*Fling du• on•ywr 2017 AtcrL'elS c*•fe￿￿ 4Q.802 40 603 16. Crndiwrs.. amounls l*1kng du• •ii•r nhv• than on• y 2017 PaypwTS rttewert on 4Kcwnt ruEKs c>Eferw 25W 17 9401 17644 ?5 5e4 11 D901 18.494 17. D•l•tt•¢ lTrcrJm• 2016 2017 Al 1 2D18 ￿m￿nI rdè8sed 10 ￿cOme 32.230 18 6901 23 $40 32.230 17 0901 25 140 *1 31 IYqt•mb•f 2018 l& G¢N•mrn￿t grnnts Th• wcognI4￿ 5ts1¥ments INgwrrn* grthb ire as 201 2017 el￿d goiBinmEtni gr•nts du•wiiThfi c￿e year Dtfetrq¢ go￿rnment gr￿ due•lter tnLYe Ihwi fyie ye• 32.230 32 23Q I7,0￿1 25.110 23,YO 14 Killesher Community Dovelopment As50¢iatlon Company Limil#d by Gu•rnnt•• Notss to the Fln•ncl•l Stat•m•nl¥ Y••r •ndod 31 D•cember 2018 19. AMly•l• of ch•rfi*bl• 14W Al JI IJ•c•mb•r 2018 1 Jarn￿ry 201 Irrtorne Exi¢ndiwtE 28.877 21.337 134.8691 15 145 R•strthd lund• AT i J*￿ry201 31 Deumhr 2Q18 Furrf i . d6K li 465 591 465 591 18