Company Registration Number: N1644713
Charity Number: 106894
Northern Ireland Netball
IA ¢ompary Ilmltod by guarants•. not having a shar• capltall
Annual Report and Audited Financial Statements
for the financial year ended 31 March 2025
DPtrcA Llmited
Chartgred Accountants & Registered Auditorn and Statutory Audftor
Omieau House
91-97 Ormaau Road
Belfast
Antrlm
BT7 1SH

Northern Ireland Netball
IA company limited by guarantee, not having a share capltal)
CONTENTS
Pago
Trustees, and Other Information
Trustees. Annual Report
Statement of Trustees, Responsibilities
Independent Auditorfs Report
Statement of Financial Activities
10
Balance Sheet
Statement of Cash Flows
12
Notes to the Financlal Statements
13-18

Northern Ireland Netball
IA company Itmited by guarantee. not having a $hare capllall
TRUSTEES. AND OTHER INFORMATION
Trustees
Helen Sb'rfing
Lisa Venney
F￿Chard Joseph James Bullick (Reslgned 7 November
2024)
Jade Blalr
Shiiley Mccay
Roisin Mary Murphy
Steven Alexander Frederick Mills (Resigned 7
November 20241
Jasmin8 Moorehead
Niwla Louis8 Mccarthy (Appoinled 9 January 2025)
Michael Gibbs (Appointed 12 December 2024)
Charlty Number in Northem Ireland
11A894
Company Reglstratlon Number
N16M713
Reglsternd Offlce and Prlnclpal Address
Playball, Stornonl Eslate, Upper Newtownards Road
Belfast
Down
BT3 4TA
Northem Ireland
Audltors
DNTCA Limlled
Chartered Accountants & Registèred Audltors and
ststutory Auditor
Ormeau House
91-97 Om)eau Road
Belfast
Anlrim
8T7 1SH
Prlnclpal Bankers
AIB (NI)
11-15 Donegal Square North
Belfast
Antrim
BT15G8
Northem Ireland

Northern Ireland Netball
IA company limited by guarantse, not ha¥lng ? share capital)
TRUSTEES, ANNUAL REPORT
for the financial year ended 31 March 2025
The trustees present their Trustees. Amnual Report, combining the Directors. Report and Trustees, Report, and the
audited financial statements for the finanual year ended 31 March 2025.
The financial statements are prepared in accor(lance with the Companies Act 2006, FRS 102 Yhe Financial
Reporting Stsndard applicable in the UK and Republic of Ireland" and Accounting and Reporting by Charities..
Stalernent of Recornmended Practice applicable lo charities preparing their financial stalemenls in accordance with
the Financial Reporting Standard applicable in the UK and Republic of Ir8Lqnd {FRS 102).
The Trustees. Report contains the infonnation required to be provided in the Tnjstees. Annual Report under th&
Statement of Recommended Practice ISORP) guidelines. The trustees of the charity are also charity Irust88s for the
purpose of charity law and under the charity's constitution are known as members of the board of Iruslees.
In this report the trustees of Northem Ireland Netball present a summary of its purpose, gov8mance. actNlties,
8¢hlevements and finances for the financial year 31 March 2025.
The charity is a registered charity and hence the report and results are presented in a fomi which complies with the
requirements of the Companies Act 2006 and, although not obliged to comply with the Slalemenl of Recommended
Pra¢ti¢e aP￿iCable in the UK and Republic of Ireland FRS 102, th& organisation has implemented its
recommendalions where relevant in these finanaal slalemenls.
Mlsslon, ObJe¢tlv•s and Strategy
ObJectlv8s
The ¢harlty's obleclfves are specffically r8slrf¢ted to the promotion of the followlng purposes for the
b8nefit of the public To advance. promote, manage. co￿rdinat6, and develop netball in all ils forms and In doing $0
to act as the national governing b¢)dy for netball in Northem Ireland.. To advance community development in
Northem Ireland by way of engagiro members of local communities throughout Northern Ireland of all ages and
abilities wlh netbaS1 and related activities,. Northern Ireland.
Netball is the gov8ming b¢xly for netball wthin Northom Ireland. Northem Ireland Netball is responslble for Ihe
d8v8lopment of netball across Northem Ireland and as such facilitates the delivery of netball across 811 levels from
social participation. school. domestic competitive lo inlemational. AJong$id& this Netball Northem Ireland facilitate and
deliver educats'on courses for volunteers, coathes. officials and clubs to ensure delivery of safe, quality netball
opportunilios.
Revlew of Actlvttl•s, Achlevements and Perfornianc
The direct beneftls whl¢h flow from the organisation's purposes indude grealer opportunlues for
participation In the sport of netball. There a￿ numerous benefits which come from this which Include., fun and
enjoyment, health benefits, improvemènt of self*sleem, developmenl of communication skills, fitness developm8nt,
meeting like-minded people. stress r&duction and skill development. Throughout the 24125 financial year we saw
participation numbers stèadily increasing hawng focused on the promots'on and opportunities within junior competition
sections. walklng and minis netball.
Those new participants in netball have advised they f881 ffluth more empow8red to be doing something for
themselves, taking time to meet new people while exercising in a safe environment. They are also leaming not only
new physical skills, but also transferable skills around grouplclub volunteering, officiating and supporting the delivery
of $e5sions. The success of the Warriors and underage squads has created a sense of sharing achievements wllhln
the netball family and being part of something bigger. The Warriors have becoming eslablished role models to our
domests'c and social members as well as inspiring the younger age group national and regional teaffl.
Flnaneial Review
Northern Ireland Nelball are aiming to achieve 3 months worth of ￿serveS in line with the good govemance
suggested by Sport Nothem Ireland. To dale we do not have this bul have finan¢ial planning in place lo gradually
intrgase our reserves y8ar on year to allow financial confidence and sustainability in the landscape of reducing
government funding. Our reserves are increasing year on year but we are mindful of ever increasing costs and the
ch￿lengeS of securing long4emi investrnent.
Flnanclal Resutts
At the end of the financial year the charity has assets of £225,87912024 - £207.017} and liabilities of £34,17912024 -
£26,647). The net assets of the thafity have increased by £11.330.

Northern Ireland Netball
IA company limited by guarantee. not having a S￿ra capital)
TRUSTEES. ANNUAL REPORT
for the financial year ended 31 March 2025
Trustees
The trustees who served throughout the financial year, except as noted. were as follows..
Helen Stirting
Lisa Venney
Richard Joseph James Bullick (Resigned 7 November 2024)
Jade Blair
Shidey Mccay
Roisin Mary Murphy
Steven Alexander Frederid( Mills (Resigned 7 November 2024)
Jasmine Moorehead
Nicola Louise M¢Carihy {Appointed 9 January 2025)
Michael Gibbs {Appoinled 12 December 2024)
In arKordance with the Constitution, the trustees retire by rotation and, being eligible, offer themselves for rtreledlon.
Compllance wlth Sector-wlde Legi$latSon and Stsndards
The charity engages pro-actively with legislation, stsndards and codes which are developed for the sector. Northern
Ireland Netball subscribes to and is compliant with the following..
The Companies Act 2006
The Charities SORP {FRS 102)
Thé Audltors
The auditors, DNTCA Llmlled, (Chartered A¢a￿ntants & Registered Auditors) have indi¢at8d thelr willingness to
continue In office in accordance wilh the provi&ons of Section 485 of the Cornpanles Act 2006.
Approv￿ by the Board of Trusleos on
and signed on It8 bèhalf by:
H¢lon Stlrllng
Trustee

Northern Ireland Netball
IA company limited by guarantee. not havlng a shar• caplta
STATEMENT OF TRUSTEES, RESPONSIBILITIES
for the financial year ended 31 March 2025
The trustees, who are also dlrectors of Northem Ireland Nelball for Ihe purposes of company law, are responsible for
p￿pann9 the financial statements in accordance with applicable law and regulations.
Company law requires Ihe tnjstees as the directors to prepare financial statements for each financlal year. Under that
law the trustees have elected to prepare the finanaal statements In accordance with United Kingdom Generally
Accepted Accounting Practice (United Kingdom Accountsng Standards and applicable law) including FRS 102 "The
Financial Reporting Slandard applicable in the UK and Republic of Ireland. Section 1A (Small Entities). Under
Company law the trustees must not approve the financial statements unless they are satisfied that they give a true and
fair vlew of the slale of affairs of the company and of the suwus or deficit of Ihe company for thal period.
In preparing these financial slatements. the trustees are required to..
select suilable accounting poliaes and apply them consistently.,
observe the methods and principles in the Chariti8s SORP
make judgements and ac¢ounting estimates that are reasonable and prudent,.
slate whether the financial statements have been prepared in accordance with applicable accounting standards,
identify those standards, and note the effect and the reasons for any material departure from those standards,. and
prepare the financial Statements on the going con¢em basis unless it is inappropriate lo presume that the charity
will continue in operation.
As 8xplalned in note 3. stale Nthether Ihe applicable in th8 UK and Republlc of Ireland FRS 102 has been followed-
The trustees are responsible for keeping 8d8qvate accounting records Ihat ar8 sufficient to show and explain the
charrtvs transactions and disdose with reasonable accura¢y al any lima the financial posrtion of the charity and
enable them to ensure that the financlal statements comply with Ihe Companies Act 2006 and. They are also
responsible for safeguarding the assets of the cha￿ty and hence for taking reasonable st&ps for the prevention and
detection of fraud and other lffegularilles.
In so far as the trustees are aware:
there is no relèvant audit infomHtion (information nèeded by the d)arlVs audltor In connection wlth preparing the
audilorfs report) of which the charivs auditor is unaware, and
the Iru5tees have taken all the steps that they oughl to have taken as trustees in order lo make themselves aware
of any ￿levant audit infom)ation and lo establish that the chanW$ auditor is aware of that infomiation.
Approved by tho Board of Trusts•$ on
and slgned on Its bohalf by:
Hol•n Stlrflng
Trustee

INDEPENDENT AUDITOR'S REPORT
to the Members of Northern Ireland Netball
IA cornpany limited by guarantee. not having a shar• capital)
Roport on Ihe audit of the financlal statements
Opinlon
We have audited the charity financtal statements of Northem Ireland Netball I'the charity,) for the financial year ended
31 March 2025 which comprise the Statement of Financial ActFvities {Incorporating an Income and Expenditur&
Account). the Balance Sheel, the Statement of Cash Flows and notes lo the financial statements. including the
summary of significant accounting policies set out in note 2. The financial reporting framework that has been applied
in Iheir preparation is applicable law and United Kingdom Accounting Standards, induding FRS 102 'The Financi81
Reporbng Standard applicable in the UK and Republic of Iraland", applying Seth"on IA of that Standard and
Accounting and Rewrting by Charities.. Statement of Re0)Mmer￿ed Prath"ce awicable to chartties preparing their
accounts in accordance with FRS 102.
In our opinion. when ￿portIng in accordan￿ wlth a fair pres&ntation framework the financial statements..
give a tnje and fair view of the state ol the ¢hariVs affairs as at 31 March 2025 and of its surplus for the financial
year then ènded:
have been properfy prepared in accordance with United Kingdom Generally A¢¢epted Accounting Practice,. and
have been prepared in accordance wth the requirements of the Companies Act 2006 and the Charities Act
(Northem Ireland) 2008.
Ba518 for opinlon
We conducted our audit in accordance with Intemalional Standards on Auditing (UK) IISAS (UK)) and applicable law.
Our responsibilities under those standards ar8 further described in Ihe Auditorfs responslbllities for the audit of the
financial slalements section of our report. We are independent of the charity in accordance with ethical requirements
that are relevant to our audit of the financial statements in the UK. including the FRC'S Ethical Slandar¢y. and we have
fulfilled our olheT ethical r&sponsibllitle$ In accordance with these requirements. We belleve Ihal the audit evidence
we have obtained is sufficient and appropriate to provide 8 basis for our opinlon.
Concluslon$ relating to golng concern
In auditing the financial slalements. we have condudad that tha tru$le8s' use of the going concem basis of
arKounting in the preparation of the finan￿al ststemenls is appropriate.
Based on the work we have perfomed, we have not identified any material unc8rtaints.es r6latlng to events or
conditions that, individually or collectively, may cast signfficanl doubt on the charivs ability to continue as a going
concem for a period of at least ￿e1ve months from the dale when the financial ststemenls are aulhorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concem ar& described in Ihe r8levant
sections of this report.
Othor Inforniatlon
The other infomiation comprises th& infomiation induded In the annual report other than the financial statements and
our Auditorfs Report thereon. The InJslees are responsible for the other information contained within the annual
report. Our opinion on thè finanaal sialements does not cover Iha other infomation and, except to th8 8Xtenl
otherwise explicitly staled in our report, we do nol express any foryn of assurance condusion thereon.
Our responsibilty is to rèad the other infonnation and, in doing so. consider wheth8r the other infomation is materially
inconsistent with the financial statements or our knowledge obtained in the course of the audit. or otherwise appears
to be materially misststed. If we id6ntfy such material inconsistencies or apparent material misslalemenls, we are
required to determine whether this gives rise to a material misstatement in the financial ststements themselves. If,
based on the work we have performed. we conclude that there is a material misstal8ment of this other information. we
are required to report that fa￿. We have nothing to report in this regard.
Opinlon on other matter prè$crlbed by the Companies Act 2006
In our opinion. based on the work undertaken in the course of the audit:
the information given in the Trustees. Annual Report for the financial year for which the financial statements are
prepared is consistent with the financial statements- and
Ihe Trustees, Annual Report has been prepared in accordance with applicable legal requirements.

INDEPENDENT AUDITOR'S REPORT
to the Members of Northern Ireland Netball
IA company limited by guarantee. not havlng a share capital)
Matters on which we are required to r9POrt by exception
In the light of our kno￿edge and understanding of the charity and rts environment obtained in the course of the audit.
we have nol identified material misstatements in the Trustees, Annual Report.
We have nothing to report in respect of the following matters where the Cornpanies Act 2006 requires us to report lo
you if. in our opinion-.
adequate accounting records have not been kepl,. or
the financial stat8ments are not in agreement the accounting records and retums.. or
certain disdosur8s of trustees. remuneratlon specified by law are not made.. or
the Iruslees were not entiled to prepare the finan￿al statements in accordance wrth the small companies reglme
and lake advantage of the small companies, exemption in preparing the Tnjstees, Annual Report.
Rosponsibilltle$ of trustees for Ihe flnanclal $tstements
As explained more fully in the Statement of Trustees, Responsibilities set out on page 6, the trustees are responsible
for the preparation of the financial stslements and for being satisfied thal they give a true and fair view. and for such
internal control as they determine is necessary to enable the preparation of financial statements that are free from
matérial misstatemenl. whether du6 to fraud or error.
In preparing the financial statements. the trustees are responsible f¢y ass8ssing the charfty's ability to continue as a
going concern, disclosing, as applicable. matters related lo going con¢em and using the going concem basis of
accounting unless management either intends to Ilquidate the charity or to Cease op8rations, or has no realistic
alternatsve bul lo do so.
Audltorfs r8sponslbllltlas for tho audlt of the flnanclal statements
Our objectives are to obtain reasonable assurance about whether the finan¢lal sta16rnents as a whole are frée from
material misstalemenl, whether due lo fraud or error, and to issue an Audilorfs Report that includes our opinion.
Reasonablo assurance is a high level of assuranco, but is not a guarantee that an audit conducted in accordance with
ISAS (UK) will alway$ delecl a material misstatement when rt exists. Misstslements can aris8 from fraud or error and
are considered material if. individualty or in the aggregate. they could reasonably be expectèd to influence the
economic decisions of users taken on the basis of thase finanaal statements.
Irregularities. inclLKJing fraud, are instsncés of nonwcompliance Wth laws and regulations. We design pro¢6dures in
Ilne wllh our r&sponsibiliti8s, oullined above, lo delect material misstatements in respect of ￿￿egUlari￿.es. Including
fraud. The extenl lo which our procedures are capable of detecting irregularities, Including fraud is detailed below..
Our approach to IdonllfySng and assessing the risks of materlal misstatement in ffjspect of irregularities, indudlng
fraud and non compliance with laws and regulations. wa$ as follows..
The engagement partner ensured that the engagement team collèctively had the appropriatè competence,
capabilitses and skills to identsfy or recognise non<ompliance with applicable laws and regulations.,
W8 identified the laws and regulat￿n$ applicable to the company through di$cLtsslons with directors and other
managemont,
We focused on speafic laws and regulations which we considered may have a direct material effect on the financial
statements or the operations of the company,
To address the risk of fraud through management bias and override of controls, we:
Perfomed analytical procedures to identy any unusual or unexpectèd relationships;
Investigated the fdtionale behind significant or unusual transactions.
In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which
included. but were not limited to..
Agreeing financial statement disclosures to undertying supporting documentation:
Reading the minutes of meelings of those tharged with govemance..
Enquiring ol management as to aclual and potential litigation and daims:
Reviewing correspJndence with HMRC. Companies House and the compan￿$ legal advisors.
There aTr inherent limitations in our audit procedures described above. The more removed thal laws and regulations
are from finanaal transactions. the ￿sS likdy it is that we would become aware of non-compliance. Auditing standards

INDEPENDENT AUDITOR'S REPORT
to the Members of Northern Ireland Netball
IA Company Ilmited by guarantst. not having a shar• capital)
also limtt the audit procedures required to identify non-compliance wlth laws and regulations to enquiry of the directors
8nd other management and trtre inspection of regulatory and legal correspondence. if any.
Material misslalements that arise due to fraud can be harder lo detect than those that arise from error as they may
involve deliberate concealrnent or collusion.
A further descTiPtion of our responsibilities is available on the Financial Reporbng Council's website at-
.frc.org.ukJauditorsresponsibilities. This description fonns part of our auditor's ￿pOrt.
Further Inforniation regardlng the scope of our responslbllltlos as audltor
As part of an audit in accord8n¢e with ISAS {UKI, we exercise professional judgement and maintain professional
scepticism throughout the audit. We also..
Identify and assess the risks of material misststement of the financial slalements, whether du8 lo fraud or error,
design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and
appropriate lo provide a basis for our opinion. The risk of not detecting a material misstatemenl resulting from
fraud is higher than for one resulting from error. as fraud may involve ￿llUsIOn, forgery. intentlonal omlsslons,
misrepresentations. or the ovèrride of inlemal control.
Obtain an understanding of intemal control relevant to the audit in order to design audit procedures that are
appropriate in the circumstances, but not for Ihe purpose of expressing an opinion on the effectiveness of the
charity's intemal control.
Evaluat8 the appropriateness of accounting pollcies used and the reasonableness of accountlng estimates and
related disdosures made by trustees.
Conclude on the appropriateness of the trustees, us8 of the going ￿nCern basis of a¢¢ounling and, based on the
audit evidence obtained, whether a material uncertalnty exists rel8ted lo events or condits'ons that may cast
significant doubt on the chantys ability to continue as a going concern. If we conclude that a material uncertainty
exists, we are required lo draw attention in our Auditols Report to the related dlsclosures In the financial
8tslements or, rf such disclosures are inadequate, to modify our opinion. Our eondusions are based on the audit
evidence obtained up to the dat8 of our Audllorfs Report. However, fijture events or conditions may cause the
charity to cease to ¢ontiDue as a going ￿nce￿n.
Evaluat& the overall presentation. structure and content of the financi81 statements, including the disclosur&s, and
whether the financial slatem8nts represent the und&dying transactions and events in a manner that achigves fair
pres&ntation.
Wg ¢ommunical8 with those chargèd with gov6manc8 regarding. among other matters, the planned seop8 8nd timing
of the audll and signfficant audll findings. induding any Signifi￿nt d8ficlenci88 In inlemal rA)ntrol that w8 idenltfy
dudng our audlt.
The purpos8 of our audlt work and to whom we owe our responslbllltles
This report is made solely lo the charity's members, as a body. in accordance with Chapter 3 of Part 16 of the
Companies Act 2006. Our audit work has been undertaken so that we might state to the charity's members those
matters we are required lo slate to them in an auditols report and for no other purposè. To the fullest extent pemiltted
by law, we do not accept or assume responsibility to anyone other than the charity and the charity's members as a
body, for our audit work, for this reF)Ort. or for th8 opinions we have fomied.
Mr Mlke Nangle (Senior Statutory Audltor)
for and on behaff of
DNTCA LIMITED
Chartered Accountants & Regisler8d Audf(ors and Slatutory Auditor
Offneau House
91-97 Ormeau Road
Belfast
Anlrim
BT7 1SH

Northem Ireland Netball
IA eoryany limitèd by guarantee, not having a Jhare caplta
STATEMENT OF FINANCIAL ACTIVITIES
Iln¢on)oratlng an Incomè and Expendlture Account)
for the financial year ended 31 March 2025
Unrnstricted Rastricted
Funds
Funds
2025
2025
Total Unrestricted Restricted
Funds
Funds
Funds
2025
2024
2024
Total
Funds
2024
Notes
In¢orno
Donations and legacies
Charltable activities
Grants from govemments
and other ￿-funderS
Other trading activities
Other income
2,843
401,704
401,704
426,156
426,156
100.828
109,655
11)0.828
109,655
96.831
81,259
96,831
81,259
Total Income
210,483
404,547
615,030
178,090
426,156
604.246
Expenditure
Charitable activities
Other expenditure
150,571
48,582
404,547
555,118
48,582
105,662
30.371
426,156
62
531,818
30,371
Total Expendlturè
199.153
404,547
603.7IXI
136,033
426,156
562,189
Not Incomo1(oxpondlture)
11,330
11,330
42.057
42,057
Transfers b8twe8n fvnds
Net movement In funds for
the flnanclal y•or
11.330
11,330
42,057
42.057
Ro¢on¢lllatlon of funds".
Total fvnds beginning of the
year
13
160,370
20,000
180,370
118,313
20,000
138,313
Total funds at the end of
the year
171,700
20.000
191,700
160,370
20,000
180,370
The Statement ol Financial Actlvtties indudes all gains and losses recognised in the financial y8ar,
All Income and expenditure relate lo continuing activities.
The no¢es on pages 13 to 18 forni part of the financtal slalements
10

Northern Ireland Netball
IA cornpany Ilmited by guarantee. not having a sharè eapitsll
Company Numbar: Nt644713
BALANCE SHEET
as at 31 March 2025
2025
2024
Notes
Current Assets
Debtors
Cash at bank and in hand
10
11
80,142
145.737
4,050
202,967
225.879
207,017
Crgditors: Amounts falling due wlthln one year
12
{34,1791
126,647)
Net Cu￿ent Assets
191.700
180,370
Total Assets less Current LSabllltlas
191,700
180.370
Funds
Restricted trusl funds
General fund lunre$lricted)
20.000
171,700
20,000
160,370
Total fund8
13
191.700
180.370
These financial statements have been prepared in accordance the special provislons r&latlng to sm811 compani88
within Part 15 of the Companies Act 2006.
The financial statements have been prepared in accordance with the provisions applicable lo companies subject lo
the small companies, regime and in aC￿rdance with FRS 102 "The Financlal Repo￿.ng Standard applicable in the UK
and Republic of Ireland" applying Section 1A of that Slandard.
Approved by the Board of Trnste•$ and authorlsed for Issuo on
bohalf by
and slgnod on Its
Hal•n Stlrjlng
Trustee
The notes paw 13 to 18 fomi part ofthe financial statements
11

Northern Ireland Netball
STATEMENT OF CASH FLOWS
for the financial year ended 31 IAarth 2025
2025
2024
Notes
Cash flows from operatlng activities
Net movemenl in fijnds
11.330
42,057
11,330
42,057
Movements in working capital..
Movement in debtors
Movement in ueditors
{76.092)
7.532
87,662
147,577)
Cash (used inygenerdted frorn operations
{57.230)
82,142
Not {docroaso)nn¢r8as8 In cash and cash equlval•nts
Cash and cash equlvalents at the beglnnlng of Iho yèar
(57,230}
202,967
82,142
120.825
Cash and ca$h •qulvalents at the end of the year
11
145.737
202,967
12

Northern Ireland Netball
IA company limited by guarantse. not having a share capital)
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 March 2025
GENERAL INFORMATION
Northem Ireland Netball is a company limrted by guardntee Inco￿Orated in Northem Ireland. The registered
office of th& charity is Playball. Stormont Estate. Upper Newtownards Road, Belfast. Down. BT3 4TA,
Northern Ireland which is also the principal place of business of the charity. The financial stalgm8nts have
been presented in Pound (£1 which is also the functional Cy￿encY of the charity.
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The following ac(x)unting p)licies have been applied consistently in dealing with items which are considered
material in relation to the charity's financial statements.
Basls of preparatlon
The financial slalements have been prepared under the historical cost conventlon, modified to include
certain items at fair value. The financial statements have been prepared in accordance with the Statement of
Recommended Practice {SORP} 'Accounting and Reporting by Charits'8s preparing their accounts In
accordance with the Financial Reporbng Standard applicable in the UK and R8public of Ireland FRS 102",
applwng Section 1A of thal Standard.
As perrnitted by the Companies Act 2006. the charity has varied the standard fomiats in Ilat act for the
Statement of Flnanclal Activities and the Balance SheeL Departures from the standard fomiats are lo comply
with the requirements of the Charill&s SORP and s￿ in compliance with section 4.7, 10.6 and 15.2 of that
SORP.
Statement of Compllance
The flnancial slalemenls of the charity for tha financia year ended 31 March 2024 have been prepar&d on the
going COn￿M basis and in accordance with the Slalement of Recommended Practice ISORPI 'A¢counting
and Reporting by Charities preparing their account$ in a¢¢ordanc8 With the Financial Reporting Standard
applicable In the UK and R8public of Ireland FRS 102.. applying Section 1A of that Stsndard.
Fund a¢¢ountlng
The following are the Categories of f￿d8 malntained:
R•stri¢ted funds
Reslricled funds represent income received which can only be used for particular purposes, as specified by
the donors. Such purposes ar8 within the overall objectives of the charity.
Unrestrlctad funds
Unrestricted funds consist of General and Designated funds.
General funds represent amounts which are expendable at th8 discretion of the board, in fvrtherance of thè
objectives of the charity.
Designated funds comprise Un￿strICted funds that the board has, at its discretion. set aside for particular
purposes. These deslgnations have an administrative purpose only, and do not legally restrict the board's
discretion lo apply the fund. £20,000 of unrestricted fijnds has been allocat¢d to desi9nated funds in
anticipation of recruiting an Administrator during the financial year ended 31 March 2024.
Incom•
Income is recognised by inclusion in the Statement of Financial Activities only when the charity is legally
enlilled to the income, perfO￿nanCe condibons attached lo Ihe item{s) of income have been mel, the amounts
nvolved can b8 measured with sufficient ￿liability and il is probable that tho income will be received by the
¢harlty.
Incomo frorn charltsble activltles
Income from charitable activities include income eamed from the suppty of services under contractual
arrangements and from perfomiance related grants which have conditions that specify the provision of
particular services to be provided by the Charity. Income from government and other Cowfvnders is recognised
when the charity is legally entitled to the income because it is fvlfilling the conditions conlainod In the related
fvjnding agreements. Where a grant is received in advance. its recognition is deferred and included in
creditors. Where entitlernent occurs before income is received, it is accrued in debtors.
Grants from g¢)vemments and other ¢OThfunders typically indude one of the followng types of condition8:
Perfomiance based ￿ndi￿on3'. whereby Ihe charity is contractually entided to funding only to the extent that
13

continued
Northern Ireland Netball
IA company Ilmlted by guarantsè. not having a shar8 captta4
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 March 2025
the core objectives of the grant agreement are achieved. Where the charity is meets'ng the core objectives of a
grant agreemen( it recognises the related expendtture, to the exlent that it is reimbursable by the donor, as
income.
Time based condtbons.. whereby the Charity 15 contractually enlilled to funding on the condition that it is
utilised in a pa￿.¢￿lar period. In these cases the tharity recognises the income to the extent it is ulilised within
the period specified in the agreement.
In the absence of such cg)nditions, assuming that receipt is probable and the amount can be reliably
measured, grant income is recognised once the charity 1$ notified of entitlement.
Grants recelved towards ¢apital expenditure aro credited to the Ststem8nt of Flnancial AcUvltS&s wh6n
received or receivable, whichever is eadier.
Expendltvr•
Expenditure is an81ysed between costs of charital￿e activltle$ and raising fjjnds. The Costs of each actlvlty are
separately accumulated and disclosed, and ar¢alyged according lo their major components. Expenditure 1$
recognised when a leg81 or constructive obligation exists as a result of a past event. a transfer of econornic
benefits 1$ required in settlement and the amount of the obli9ation can be reliably measured. Support costs
ar8 those functions that assist the work of lh8 charity but cannot be attributed lo one activity. Such costs ar8
allocated lo activitses in proportion lo slaff time spent or other suitable measure for each activity.
Tanglble fixed assets and depreclatlon
Tangible fixed assets a￿ stated al cost or at valuation. less accumulated depreciallon. The charge to
depreciation is calculated lo write off the original cost or valuation of tangible fixed assel$, less Ihoir eslimaléd
rgsidual valu•, over their ex[￿cted usoful Irves as follows..
Plant and machinery
Fixtures, fittings and equipment
15% Strai9ht line
15°h Straight line
Debtors
Debtors are recognised al the settlement amount due after any discount offered. Prepaymonts ar8 valued al
the amount prepaid nel of any trade discounts due. In¢xJme r&cognised by the charity from gov&rnmenl
agendes and other COvfund¢rs. Ixrt not yel received at finanrial year end, Is Included in debtors.
Cash at bank and In hand
Cash at bank and in hand compri$e$ cash on deposll al banks requiring less than three months notice of
thdrawal.
Taxation and deferred taxatlon
No current or deferred taxation ad$e$ as the charfty ha$ been granted chadtable exemptlon. Irre¢overable
valued added tax is expensed as incurred.
Deferred tax is recognised In respect of all timing differences that have orlginated bul not r8versed at thè
balance sheet date where transactions or events have occurr8d al that date that will result In an obligation to
pay more tax in the future, or a right lo pay less lax in the future. Timing differences are t8mporary drfferences
be￿een the charity's taxable income and ils results as staled in the financial statements.
Deferred tax is measured on an undiscounled basis at the tax rates that are anticipated lo apply in the perlods
in which the timing differen￿$ a￿ expected to reverse, based on tax rales and laws that have been enacted
or subsiantivety enacted by the balar￿e sheet date.
GOING CONCERN
Th8 Trustees have not identified any malerial Un￿rtaInti&8 related to events or ¢onditlons that may cast
signrficant doubt about the ¢haritVs ability lo continue as a going concem.
CRITICAL ACCOUNTING JUDGEMENT AND ESTIMATES
The preparation of Ihe ffnan¢ial statements ￿quireS management lo make judgements, estsmales and
assumptsons that affect the amounts reF)Orted. These estimates and judgements are conlinualty reviewed and
are based on experien￿ and other f8cIofS, induding expectations of fvture events that are believed to be
reasonable under arcumstances.
14

continued
Northern Ireland Netball
{A company limitèd by guarantee, not havlng a share capital)
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 March 2025
INCOME
DONATIONS AND LEGACIES
Unrestricted Restricted
Funds
Funds
2025
2024
Gtft Ald
2,843
CHARtrABLE ACTivrriES
Unrestricted Restricted
Funds
Funds
2025
2024
Grants from governments and other co4undorn".
Income from charitsble activities
Athlete Aawards
Here if you Need
Rank Foundalionl Start Here Programme
Lottery Communityl Do￿ant Accounts
Mary Peters Trust
Sport Nl Sporting Systems
1,804
20,400
21,769
29.750
23.333
9,100
320,000
23.600
16.048
16,222
23,334
2,500
320,000
23,600
16.048
16,222
23,334
2,500
320,000
401,704
401,704
426,156
OTHER TRADING ACTMTIES
Unrestrlcted Restrlcted
Funds
Funds
2025
2024
Schoov Club Affiliations & Player Regs
Coaching Course
Umpirin9 Courses
Secondary School Programmos
80,221
3,455
4,862
12.290
80,221
3,455
4,862
12,290
86,395
6,871
3,565
100,828
100,828
96,831
OTHER INCOME
Unrostrlcted Restrlcted
Funds
Funds
2025
2024
Squad Contributions
Merchandlse
Ticket Sales
20.156
20,156
23.694
227
3,885
5,161
42.027
2,435
3,830
8,615
7.500
11,254
8,615
7.500
11,254
Sponsorshipl Fundraising
Primary Schools Programm&s
Trials
Squad Fundraising
World Netball
Events- Income
30.023
4.000
28,107
30.023
4.000
28,107
109.655
109.655
81,259
EXPENDITURE
CHARITABLE ACTivrriES
Direct
Costs
Other
Costs
Support
Costs
2025
2024
Courses- Coaching & Umpiring
HIYN
G¢Jod Relations
Athlete Awards
Squads- pathways
Squads- National
3.500
3,350
16.828
23.600
10,000
33.336
3,500
3.350
16.828
23.600
10,000
33.336
15.411
2,675
26,253
6.000
20,000
15

continued
Northern Ireland Netball
IA company limlted by guarants•. not having a sharè rApbtsll
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 March 2025
Venue Hire
Insurance- Clubs., Public &
Employers liability
Affiliations & Compelition
Kiv Unrform
Rank Foundats'onl Start He
Programme
Admin Salaries
Retention & Growth- Clubs
Workforce Panning
Warriors
Domianl Accounts
Schools Competitionsl Medals
Events- Home Toumamentl Gala
Dinner
Primary Sch(￿1 Events
se￿ndary School Events
26.069
7.755
26.069
7,755
20.654
7,356
11,549
14,905
1,084
10,709
10,709
229.251
12,578
7.803
122,166
13.882
229,251
12,578
7,803
122.166
13,882
253.080
8,500
9,586
98,646
31.725
4,394
24,337
24,337
4.973
4,981
4,973
4,981
555,118
555.118
531,818
OTHER EXPENDrruRE
Dlrect
Costs
Othgr
Costs
Support
Cost8
2025
2024
Legal & Professional Fees
Gifts
Stationary & Postage
Software & Other R8sourc8S
Adv8rtising & Promotion
Renv mobiles
Bank Fees
Audit
2.430
2,430
148
797
16.123
1.824
24,852
1,088
1.320
3,342
661
851
7,078
797
16,123
1,824
24,852
17.238
1.201
1.088
1,320
43,744
3.518
1,320
48,582
30,371
SUPPORT COSTS
othor
Expendlturo
2025
2024
Support
1,320
1.320
3,342
ANALYSIS OF SUPPORT COSTS
2025
2024
Support
1,320
3,342
16

continued
Northern Ireland Netball
IA company limited by guarantee, not having a share capilall
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 March 2025
EMPLOYEES AND REMUNERATION
Number of employees
The average number of persons employed (including exeujtive trustees) during the financial year was as
follows:
12
2025
Number
2024
Number
Operational Staff
10
12
The staff costs comprise:
2025
2024
Wages and salaries
229.251
253,080
No employees receive an excess of £60.000
TANGIBLE FIXED ASSETS
Plant and
Flxtures,
machlnery fltt5ng$ and
¢qulpment
Total
Cost
At 31 March 2025
2,962
52.693
55,655
Depreclallon
Al 31 March 2025
2,962
52,693
55,655
N&t book value
Al 31 March 2025
10.
DEBTORS
2025
2024
Trade debtors
P￿paYMents and accrued income
50,596
29,546
4,050
80,142
4,050
11.
CASH AND CASH EQUIVALENTS
2025
2024
Cash and bank balances
145.737
202,967
12.
CREDITORS
Amounts falling due wlthln one year
2025
2024
Trade creditots
Accruals and deferred income
17.956
16.223
11,425
15,222
34,179
26.647
17

continued
Northern Ireland Netball
IA company Ilmlt8d by guarantee, not having a share capiiall
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 March 2025
13.
FUNDS
13.1 RECONCILIATION OF MOVEMENT IN FUNDS
Unrestricted Réstrlcttd
Funds
Funds
Total
Funds
Al 1 April 2023
Movement during the financial year
118.313
42,057
20.000
138,313
42.057
At 31 March 2024
Movement durlng the financial year
160.370
11,330
20.000
180,370
11,330
At 31 March 2025
171,700
20,000
191,700
13.2 ANALYSIS OF MOVEMENTS ON FUNDS
Balance
1 Aprll
2024
Income Expenditure
Transfers
betWOon
funds
Balance
31 March
2025
Restrlcted funds
Restricted
Unrestrl¢t•d funds
Unrestricted General
20.000
404.547
404.547
20,000
160.370
210,483
199,153
171,700
Total fund$
180,370
615,030
603,700
191.700
13.3 ANALYSIS OF NET ASSETS BY FUND
Current
assets
Current
Ilabllltles
Total
Restricted trust funds
20.000
20,000
Unrestricted general funds
205,879
(34,179)
171.700
225,879
134,179>
191.700
14.
STATUS
The charlty is a ￿rnPany limited by guarantée not having a share capital.
The liability of the members is limited.
Every member of the company undertakes lo contrtbute to the assets of the company in the event of its belng
wound up while they are members, or within one finanaal year thereafter, for the payment of the debts and
liabilities of the company conlracled befo￿ they ceased to be members, and the costs. charges and expenses
of winding up, and for the adjustment of the nghts of the Contributors arnong themselves, 5uGh amount as may
be required. not exceeding £ 1.
15.
TRUSTEES. REMUNERATION
The Tnjslees. nor any person connected with them, have not receNed ￿MuneratiOn or other benefits from
employment with the charity or a related entsty.
16.
POST-BALANCE SHEET EVENTS
There have been no significant events affecting the Charity since the financial year-end.
18