Company registration number: N1642905
Charity number: 106713
THE COURTHOUSE KESH LIMITED
(A company limited by guarantee)
UNAUDITED
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022

THE COURTHOUSE KESH LIMITED
(A company limited by guarantee)
CONTENTS
Page
Trustees and other information
Trustees, report
Independent examiners report
Statement of fi nancial activities
Statement of financial position
9-10
Notes to the financial statements
11-17

THE COURTHOUSE KESH LIMITED
IA company limited by guarantee)
TRUSTEES AND OTHER INFORMATION
Trustee5
Mrs Patricia Robinson
Ms Frances Elizabeth Spence
Mr Glenn Leslie David Johnston
Mrs Tanya McKeever
Mrs Louie Lee
Mr Gerald Robert Andrew Knox
Company number
N1642905
Charity number
106713
Registered office
The Courthouse
45 Main Street
Kesh
Enniskillen
Co. Fermanagh
BT93 ITF
Independent Examiner
Hassard Mcclements Limited
32 East Bridge Street
Enniskillen
Co. Fermanagh
BT74 7BT
Bankers
Danske Bank
Donegal Square West
Belfast
Co. Antrim
BTI 6JS

THE COURTHOUSE KESH LIMITED
(A company limited by guarantee)
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 DECEMBER 2022
The Trustees, who are a150 directors for the purpose of company law, present their annual report
together with the financial statements of the charity for the year ended 31 December 2022. The
Trustees confirm that the Annual Report and financial statements of the charity comply with the
Charities Act INorthern Ireland) 2008, the Charites (Accounts and Reports) Regulations (Northern
Ireland) 2005 and the Companies Act 2006. The requirements of the charities governing document
and the provisions of the Statement of Recommended Practice ISORP), applicable to charities
preparingtheiraccounts in accordance with the Financial Reporting Standard applicable in the UK and
Republic of Ireland {FRS 1021.
Since the charity qualifies as small under section 383, the strategic report required of medium and
large companies under The Companie5 Act 2006 (Strategic Report and Director's Report) Regulations
2013 is not required.
The Trustees have regard to the Charity Commission of Northern Ireland'5 Public Benefit requirement
statutory guidance as evidenced in the 'Objectives and Activities, and 'Achievements and
Performance, paragraphs.
OBJECTIVES AND ACTIVITIES
The main objectives of the charity is the advancement of education and the advancement of
community development. The aim is to provide relief to those in need by reason of youth. age,
ill-health, disability, financial ha rdship or other disadvantage.
ACHIEVEMENTS AND PERFORMANCE
The Trustees are satisfied with the result5 for the year and the year-end position of the charity.
MAIN ACTIVITIES UNDERTAKEN
The charity pla ns to carry out its purpose through providing facilities, namely the renovation and
up keep of the Courthouse, Kesh for recreation and leisure. The charity will also facilitate
community events and occasions that will tackle issues such a5 isolation within Kesh and the
surrounding area. The charity will also tackle issues such as addiction through hosting AA
meetings, tackle financial issues through running money courses and support those in need
through running local support food bank.
FINANCIAL REVIEW
The results of the financial year are fully set out in the SOFA (Inc. income and expenditure
account).

THE COURTHOUSE KESH LIMITED
(A company limited by guarantee)
TRUSTEES, REPORT (continued)
FOR THE YEAR ENDED 31 DECEMBER 2022
GOING CONCERN
The Trustees have a reasonable expectation thatthe company has adequate resources to continue
in operational existence for the foreseeable future. For this reason they continue to adopt the
going concern basis in preparing the financial statements. Further details rega rding the adoption
of the going concern basis can be found in the Accounting Policies.
STRUCTURE, GOVERENCE AND MANAGEMENT
The charity is registered as a charitable company limited by guarantee, having no share capital.
The Company number is N1642905 and the registered off ice is The Courthouse, 45 Main Street,
Kesh, Enniskillen, Co. Fermanagh, BT93 ITF
The company is constituted by its Memorandum and Articles of Association. Only persons who
subscribe to the objects expressed in the Memorandum and Articles of Association of the
company, and are appointed by the members of the Board, or the company in a general meeting
can be admitted as Trustees.
The Trustees during the reporting year were:
Mrs Patricia Robinson
Ms Frances Elizabeth Spence
Mr Glenn Leslie David Johnston
Mrs Tanya McKeever
Mrs Louie Lee
Mr Gerald Robert Andrew Knox
There have been no changes in the objectives since the last annual report.
TRUSTEES, RESPONSIBILITIES STATEMENT
The Trustees {who are also directors of The Courthouse Kesh Limited for the purposes of company
lawl are responsible for preparing the Trustees, report and the financial statements in accordance
with applicable law and United Kingdom Accounting Standards Iunited Kingdom Generally Accepted
Accounting Practice).

THE COURTHOUSE KESH LIMITED
IA company limited by guarantee)
TRUSTEES, REPORT (continued)
FOR THE YEAR ENDED 31 DECEMBER 2022
Company law requires the Trustees to prepare financial statements for each financial year. Under
company law the Trustees must not approve the financial statements unless they are satisfied that
they give a true and fair view of the state of affairs of the charitable company and of the incoming
resources and application of resources, including income and expenditure. of the charitable company
for that period. In preparing these financial statements, the Trustees are required to:
Select suita ble accounting policies and then apply them consistently-
Observe the methods and principle in the Charities SORP;
Make judgements and accounting estimates that are reasonable and prudent-
Prepare the fina ncial statements on the going concern basis unless it is an inappropriate
to presume that the charitable company will continue in operation.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and
explain the charitable company's transactions and disclose with reasonable accuracy at any time the
financial position of the charitable company and enable them to ensure that the financial statements
comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the
charitable company and hence for taking reasonable steps for the prevention and detection of fraud
and other irregularities.
Small Com
rovisions
This report has been prepared having taken advantage of the small companies, exemption in the
Companies Art 2006.
an
This report was approved by the Trustees, on 11 August 2023 and signed on their behalf by:
Mrs Tanya McKeever
Trustee
Company registration number: N1642905

THE COURTHOUSE KESH LIMITED
(A company limited by guarantee)
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 DECEMBER 2022
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE COURTHOUSE KESH LIMITED
We report on the financial statements of the charity for the year ended 31 December 2022 which
are set out on pages 8 to 17.
The report is made solely to the charity Trustees, as a body, in accordance with section 65131 la)
of the Charities Act Northern Ireland 2008 and regulations made under section 66 of that Act. Our
work has been undertaken so that we might state to the charity's Trustees those matters we are
required to state to them in an independent examinerfs report and for no other purpose. To the
fullest extent permitted by law, we do not accept or assume responsibility to anyone other than
the charity and the charity's Trustees as a body, for our work or for this report.
RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER
As the charity's Trustees {and also the dirertors of the company for the purpose of company law)
you are responsible for the preparation of the financial statements in accordance with the
requirements of the Companies Act 2006. Having satisfied ourselves that the charity is not subject
to audit under company law, and is eligible for independent examination.
It is our responsibilityto:
Examine the financial Statements under section 65 of the Charities Act {Northern Ireland)
2008:
Follow the procedure laid down in the general Directors given by the Charity Commission
for Northern Ireland under section 6519){bl of the Act,. and
State whether particular matters have come to our attention.
BASIS OF INDEPENDENT EXAMINER'S REPORT
We have examined your charity financial statements as required under section 65 of the Charities
Act and our examination was carried out in accordance with the general Directors given by the
Charity Commission for Northern Ireland under section 6519){bl of the Charities Act.
Our examination included a review of the accounting records kept bythe charity and a compari50n
of the accounts presented with those records. It also included consideration of any unusual items
or disclosures in the financial statements, and seeking explanations from you as charity Trustees
concerning any such matters.

THE COURTHOUSE KESH LIMITED
IA company limited by guarantee)
INDEPENDENT EXAMINER'S REPORT (continued)
FOR THE YEAR ENDED 31 DECEMBER 2022
Our role is to state whether any material matters have come to our attention giving us cause to
believe-
l. The accounting records were not kept in accordance with Section 386 of the Companies
Act 2006 and Section 63 of the Charities Act {Northern Ireland) 2008;
2. The accounts do not accord with those accounting records;
3. That the accounts do not comply with the accounting requirements of Section 396 of the
Companies Act 2006 and with the methods and principles of the Charities Statement of
Recommended Practice applicable to charities preparing their accounts in accordance
with the Financial reporting standard applicable in the UK and Republic of Ireland-
4. That there is further information needed for a proper understanding of the accounts to
be reached.
INDEPENDENT EXAMINER'S STATEMENT
We have completed our examination and have no concerns in respect of the matter111 to {41
listed above and in connection to the following the directions of the Charity Commission for
Northern Ireland, we have found no matters that require drawing to your attention.
HASSARD MCCLEMENTS LIMITED
CHARTERED ACCOUNTANTS AND REGISTERED AUDITORS
32 East Bridge Street
Enniskillen
Co. Fermanagh
BT74 7BT
Date: 11 August 2023

THE COURTHOUSE KESH LIMITED
(A company limited by guarantee)
STATEMENT OF FINANCIAL AcfiviTIES IINCORPORATING INCOME AND EXPENDIUTRE ACCOUNT)
FOR THE YEAR ENDED 31 DECEMBER 2022
Unrestricted
funds
2022
Restricted
funds
2022
Total
funds
2022
Totol
Funds
2021
Note
Income
138.049
51,048
189,097
123,853
Expenditure:
Expenditure on
charitable
activities
(68,868)
(51,048)
{119,916)
(81,497J
Net income and
net movement
in funds
69,181
69,181
42,356
Reconciliation
of funds:
Total funds
brought
forward
Net movement
Total funds
carried forward
72,975
72,975
30,619
69.181
142,156
69,181
142.156
42,356
72,975
All the activities of the charity are from continuing operations.
The notes on pages 11 to 17 form part of these financial statements

THE COURTHOUSE KESH LIMITED
(A company limited by guarantee)
STATEMENT OF FINANCIAL POSITION
FOR THE YEAR ENDED 31 DECEMBER 2022
31112/2022
31/1212021
Note
Fixed assets
Tangible assets
109,053
110,523
Current assets
Debtors
Cash at bank and in hand
12,696
78,495
91,191
42,748
42,748
Creditors: amounts falling due
within one year
io
(32,262)
(40,2961
Net current assets
58,929
2,452
Total assets less current liabilities
167,982
112,975
Creditors." amounts falling due after
more than one year
11
(25,826)
140,000}
Net assets
142,156
72,975
Charity funds
Unrestricted funds
12
142,156
72,975
Total funds
142,156
72,975
For the financial year in question the company w35 entitled to exemption from under section 477 of
the Companies Act 2006 relating to small companies.
No members have required the company to obtain an audit of its accounts forthe year in question in
accordance withs section 476 of the Companies Act 2006.
The directors acknowledge their responsibility for complying with the requirements of the Act with
respect to accounting records and for the preparation of accounts.
These account5 have been prepared in accordance with the provisions applicable to companies
subject to the small companies, regime.
The notes on pages 11 to 17 form part of these fjnancial statements

THE COURTHOUSE KESH LIMITED
IA company limited by guarantee)
STATEMENT OF FINANCIAL POSITION (continued)
FOR THE YEAR ENDED 31 DECEMBER 2022
The financial statements were approved and authorised for issue by the Trustees on 11 August 2023
and signed on their behalf, by:
Mrs Tanya McKeever
Trustee
Mrs Frances Spence
Trustee
Company registration number.. N1642905
The notes on pages 11 to 17 form part of these financial statements
io

THE COURTHOUSE KESH LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
l. General Information
The Courthouse Ke5h Limited is a private company limited by guarantee. The company is
incorporated in Northern Ireland and has the Company Number N1642905. The registered
office is The Courthouse, 45 Main Street, Kesh, Enniskillen, Co. Fermanagh, BT93 ITF.
2. Statement of Compliance
These financial statements have been prepared in compliance with FRS 102 The Financial
Reporting standard applicable in the UK and the Republic of Ireland,, the Statement of
Recommended Practice applicable to charities preparing their accounts in accordance with
the Financial Reporting standard applicable in the UK and Republic of Ireland (FR5 1021
{Charite5 SORP FRS 1021 and the Charites Act (Northern Ireland) 2008. The Courthouse Kesh
Limited meets the definition of a public benefit entity under FRS 102.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis. as modified by the
revaluation of certain financial assets and liabilities and investments properties measured at
fair value through income and expenditure.
The charity has availed of the exemption in FR5 102 from the requirement to prepare a cash
flow statement because it is classified as a small company.
The financial statements are presented in Sterling {£1. which is the function31 currency of the
entity.
Judgements and key source5 of estimation uncertainty
The preparation of the financial statements requires trustees to make judgements, estimates
and assumptions that affect the amounts reported. These estimate5 and judgements are
continually reviewed and are based on experience and other factors, including expectations
of future events that are believed to be reasonable under circumstances.
Significant judgments..
There are no critical judgements in applying the entity's accounting policies.
Key sources of estimation uncertainty..
There are no critical accounting estimates and assumptions.
li

THE COURTHOUSE KESH LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS (continued)
FOR THE YEAR ENDED 31 DECEMBER 2022
Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the
Trustees in furtherance of the general objectives of the charity and which have not been
designated for other purposes.
Incoming resources
All incoming resources are include in the statement of financial activities when entitled has
passed to the charity; it is probable that the economic benefits associated with the transaction
will flow to the charity and the amount can be reliable measured. The following specific
policies are applied to particular categories of income:
Income from donations or grants is recognised when there is evidence of entitlement
to the gift, receipt is probable and its amount can be measured reliably.
Legacy income is recognised when receipt is probable and entitlement is established.
Income from donated goods is measured at the fair value of the goods unless this is
impractical to measure reliably, in which case the value is derived from the cost to the
donor or the estimated resale value can be reliably measured. No amounts are
included for the contributions of general volunteers.
Income from contracts for the supply of services is recognised with the delivery of the
contracted service. This is classified as unrestricted funds unless there is a contractual
requirement for it to be spent on a particular purpose and returned if unspent, in
which case it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes
any VAT which cannot be fully recovered, and is cla55ified under headings of the statement of
financial activities to which it relates..
Expenditure on raising funds includes the costs of all fundraising activities, events,
non-charitable trading artivities, and the sale of donated goods.
Expenditure on charitable activities includes all costs incurred by a charity in
undertaking artivities that further it5 charitable aims for the benefit of the
beneficiaries, included those of support costs and costs relating to the governance of
the charity apportioned to charitable activities.
Other expenditure includes all expenditure that is neither related to raising of funds
for the charity nor part of its expenditure on charitable artivities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct Costs
attributable to a single activity are allocated directly to that activity. Shared costs are
apportioned between the activities they contribute to on a reasonable, justifiable and
consistent ba51S.
12

THE COURTHOUSE KESH LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS (continued)
FOR THE YEAR ENDED 31 DECEMBER 2022
Investment property
Investment properties whose fair value can be measured reliably without undue cost or effort
are measured at fair value, with changes in fair value recognised in the Statement of Financial
Activities. Revalued investment properties are not depreciated or amortised, unless the fair
value cannot be measured reliably or without undue cost or effort.
Not depreciating or amortising property is a departure from the requirement of Company Law
to provide depreciation on all fixed a55ets which have a limited useful life. However, these
investment properties are not held for consumption but for investment and the directors
believe that systematic annual depreciation would be inappropriate. The accounting policy
adopted is therefore necessary for the financial statements to give a true and fair view.
Tangible assets
Tangible fixed assets under the cost model are stated at historical cost les5 accumulated
depreciation and any accumulated impairment losses. Historical cost includes expenditure
that Is directly attributable to bringing the asset to the location and condition necessary for
it to be capable of operating in the manner intended by management.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual
value, over the useful economic life of that asset as follows:
Fixtures, fittings and Equipment
200/0 Reducing balance
Impairment
A review for indicators of impairment IS Carried out at each reporting date, with the
recoverable amount being estimated where such indicators exist. Where the carrying value
exceeds the recoverable amount. the asset Is impaired accordingly. Prior impairments are also
reviewed for possible reversal at each reporting date.
Financial instruments
The charity only enters into basic financial instruments transactions that result in recognition
of financial assets and liabilities like accounts receivable and payable and loans to related
parties.
Debt instruments (other than those wholly repayable or receivable within one year}, including
loans and other accounts receivable and payable, are initially measured at present value of
the future cash flows and subsequently at amortised cost using the effective interest method.
Debt instruments that are payable or receivable within one year, typically accounts payables
or receivables, are measured, initially and subsequently, at the undiscounted amount of the
cash or other consideration, expected to be paid or received. However, if the arrangements
13

THE COURTHOUSE KESH LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS (continued)
FOR THE YEAR ENDED 31 DECEMBER 2022
of a short-term instrument constitute a financing transaction, like the payment of debt
deferred beyond normal business terms or financed at a rate of interest that is not a market
rate or in the case of an outright short-term loan not at market rate, the financial asset or
liability is measured, initially, at the present value of the future cash flow discounted at a
market rate of interest for a similar debt instrument and subsequently at amortised cost.
Creditors
Short term creditors are measured at the tra nsaction price. Other financial liabilities, including
bank facilities, are initially valued at fair value, net of transaction costs, and are measured
subsequently at amortised cost using the effective interest rate method.
Debtors
Short term debtors are measured at transaction price less any impairment. Loans receivable
are measured initially at fair value, net of transaction costs, a nd are measured subsequently
at amortised cost using the effective interest rate method, less any impairment.
4. Limited by guarantee
The charity 15 a company limited by guarantee. The members of the charity are the Trustees
named on page 2. In the event of the charity being wound up, the liability in respect of the
guarantee is limited to £1 per member of the company.
5. Expenditure on Charitable activities
Unrestrirted
Funds
2022
Restricted
Funds
2022
Total
Funds
2022
Total
Funds
2021
Governance c05tS
68,868
51.048
119,916
81,497
14

THE COURTHOUSE KESH LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS (continued)
FOR THE YEAR ENDED 31 DECEMBER 2022
6. Fixed Assets
Fixtures,
Fittings &
Equipment
Freehold
Property
Total
Cost
At l January 2022
Additions
Disposals
At 31 December 2022
ioi,iii
14,027
517
115,138
517
ioi,iii
14,544
115,655
Depreciation
At l January 2022
Charge for the year
At 31 December 2022
4,616
1,986
6,602
4,616
1,986
6,602
Net book values
At 31 December 2022
ioi.iii
7,942
109,053
At 31 December 2021
ioi,iii
9,411
110,522
7. Staff costs
The average number of persons employed by the charity during the year amounted to 812021:
81
8. Trustee remuneration and expenses
No remuneration or other benefits from employmentwith the charity or a related entity were
received by the trustees.
9. Debtors
3111212022
31/1212021
Trade debtors
12,696
12,696
15

THE COURTHOUSE KESH LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS (continued)
FOR THE YEAR ENDED 31 DECEMBER 2022
10. Creditors: amounts falling due within one year
31112/2022
3111212021
Bank loans
Accruals and deferred income
Other creditors
7,861
1,998
22,403
17,893
22,403
32,262
40,296
11. Creditors: amounts falling due after more than one year
31112/2022
31/1212021
Bank loans
25,826
40,000
12. Analysis of charitable funds
Balance at
l January
2022
Balance at
31 December
2022
Income
Expenditure
Unrestricted funds
General Fund5
72,975
138,049
168,868)
142,156
Restricted funds
Grants
51,048
{51,0481
Total funds
72.975
189,097
(119,916)
142,156
16

THE COURTHOUSE KESH LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS (continued)
FOR THE YEAR ENDED 31 DECEMBER 2022
13. Analysis of net assets between funds
Unrestricted
Funds
2022
Total
Funds
2022
Fixed assets
Current assets
Creditors less than l year
109,053
91,191
132,2621
109,053
91,191
(32.262)
Net assets
167,982
167,982
14. Corporation taxation
The Charity's activities fall withi n the exemptions for corporation tax purposes. Accordingly,
there is no taxation charge within these accounts.
17