Company registration number.. N1611562
Charity registration number.. 106916
Brookeville Enterprises
(A compaThy limited by share capital)
Annual Report and Financial Statements
for the Year Ended 30 April 2023
D T Carson & Co
51-53 Thomas Street
Ballymena
Co. Antrirn
BT43 6AZ

Brookeville Enterprises
Contents
Reference and Administrative Detsils
2to3
Tru5tees' Report
Independent Examinees Report
Statement of Financial Activities
Balance Sheet
710 11
Notes to the Financial Statern¢nts

Brookeville Enterprises
Reference and Administrative Details
Trustees
William Millar
Stephen Nicholl
Tom Johnston
Charity Reglstration Number
106916
Company Reglstration Number
N1611562
The charity is incorporated in Northern Ireland.
14 Wilson Crescent
Ballyrnena
Co Antrim
BT42 3BW
Registered Office
Independent Examiner
D T Carson & Co
51-53 Thomas Street
Ballymena
Co. AntriTn
BT43 6AZ
Page I

Brookeville Enterprises
Trustees, Report
The trustees, who are directors for the purposes of company law, present the annual report together with the
financial sta*ments of the charitable company for the year ended 30 April 2023.
Objective5 and activities
Objects and aims
The Charity's objects are the advancement of urban and rural regeneration, redevelopment and revitali58tion,
and the advancement of community development in the Mid and East Antrim Council area by
a) promoting economic development for the benefit of the general public.
b) supporting and developing the work of community-based and voluntary groups in charitable ￿tIvIty by
providing accommodation. facilitles, SUPPOrt services, recreational facilities and oiher venues.
Public benefil
The trustees confirni that they have complied with the requirements of the Charities Act (Northern Ireland) 2008
to have due regard to the public benefit guidance published by the Charity Commission for Northern Ireland.
Flnanelal revlew
Policy on reserves
The charity aims to use their income in furtherance of their objectives.
Trustees and officers
The trustees and officers serving during the year and since the year end were as follows..
Tru5t¢es'.
William Millar
Stephen Nicholl
Tom Johnston
Structure. governonce and management
Nalure ofgoverning documenl
Brookeville Enterprises 15 a company limited by guarantee and is also a r¢gist¢red charity with th¢ Charities
Commission for Northern Ir¢land.
St4t¢ment of trustees, responslbilitie5
The tA￿teeS (who are also the dir¢ctors of Brookeville Enterprise5 for the purposes of company law) are
responsible for preparing the trustees, report and th¢ financial statements in a¢cordanc¢ with applicable law and
United Kingdorn Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including
FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Treland"
Company law r¢quir¢s th¢ trustees to prcpare finanGial statements for cach finanGi81 year. Und¢r company law
the trustees must not approve the financial statements unles5 they are satisfied that they give a true and fair view
of the slate of affairs of the charitable company and of the incoming resourc¢s and application of ￿SOUrCes.
including its incorne and expenditure. of th¢ charitable company for that peEio¢l In preparing these fmancial
statements. the tru5t¢es ar¢ required to:
Select Sultable accounting policie5 and apply them consistently;
Page 2

Brookeville Enterprises
Trustees, Report
observe the methods and principles in the Charlties SORP.
make judgements and estimates that are reasonable and pNdent'
state whether appllcable accounting standards, comprising FRS 102 have been followe¢ subje¢t to any
material departures disclosed and explained in the financial statements. and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the
charilable company will continue in business.
The trustees are responsible for keeping proper a¢¢ounting records that can disclose with reasonable accuracy at
any tirne the f￿anCIal position of the charitable company and enable them to ensure that the financtal 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.
The trustees are responsible for the maintenance and integrity of the corporate and financial inforn)ation
included on the charitable company's website. Legislation governing the preparation and dlssemination of
financial statements may differ from legislation in other jurisdictions.
The annual report w
proved by the trustees of the charity on 26 January 2024 and signed on its behalf by:
William Millar
Trustee
Page 3

Brookeville Enterprises
Independent Examinerls Report to the trustees of Brookeville Enterprises ('the
Company,)
I report to the charity I￿￿te¢S on my examination of the accounts of the Company for th¢ year ended 30 April
2023.
Responsibllities and bpdsis of report
As the clwity's trustees of Brookeville Enterprises (and also its directors for the purposes of company law) you
are responsible for the preparation of the ac¢ounts in accordance with th¢ requir¢ments of the Companies Act
2006.
Having satisfied myself that the accounts of Brookeville Enterprises are not required to be audited under
company, and are eligible for independent examination, it Is my responsibility to..
' examine the accounts under section 65 of the Charities Act
to follow the procedures laid down in the general Directions given by the Charity Commission for Northern
Irelarnd under section 65(9)(b) of the Charities Act
. to state whether particular matters have come to my attention
Independent examiner'5 ststement
I have completed my examination. I confirm that no matters have come to my attention in connection with the
examinatioTh giving me cause to believe-
accounting records were not kept in respe¢t of Brookeville Enterprises as required by section 386 of the
2006 Act. or
2. the accounts do not accord with those records. or
3. the accounts do not Comply with the a￿OUntIng requirements of section 396 of the 2006 Acl other than
any requirement that the aGcounts give a 'true and fair view, which is not a matter considered as part of an
independent examination. or
4. the account5 have not been prepared in accordance with the methods and principles of the Statement of
Recommended PTa¢tice for accountin8 and reporting by charities [applicable to charities preparing their
a¢couDts in accordance with the Financial R¢porting Standard applicablc in the UK and Republic of
Ireland (FRS 102)].
I have Tho concerns and hav¢ corn¢ across no other matters in connection with the examination to which attention
should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Edwin Mclaughlin
Instityte of Chartered Accountsnts in Ireland
51-53 Thomas Street
Ballymena
Co. Antrirn
BT43 6AZ
26 January 2024
Pag¢ 4

Brookeville Enterprises
Statement of Financial Activities for the Year Ended 30 April 2023
(Including Income and Expendlture Account and Statement of Total Recognised Gains
and Losses)
Unrestrlcted
unds
Restricted
funds
Total
2023
Note
Income and Endowments from:
Charitable activities
4,052
8,656
12,708
Total income
4,052
8.656
12,708
Expenditure on:
Charitable activities
(4,841
11,893
(16,734
Total expenditure
4,841
11,893
16,734
Net expenditure
Transfers between funds
(789)
275
(3,237)
275
(4.026)
Net movement in funds
Reconciliatlon of funds
Total funds brought forward
Total funds ¢arried forward
(514)
{3,512)
(4,026)
905
7.751
8,656
391
Unrestrieted
fund5
4.239
Restricted
runds
4.630
Total
2022
Note
Income And Endowments from:
Charitable a¢tiviti¢s
4,149
18,751
22.900
Total income
4,149
18,751
22,900
Expenditure on:
Charitabl¢ activities
(4,697)
(i 1,000)
(15,697)
Total expenditure
Net (expenditure)/iucome
Transfers between funds
(4,697)
I 1,000)
(15,697)
(548)
510
7,751
(510
7,203
Net movement in fiinds
(38)
7,241
7,203
Reconclliation of funds
Total fimds brought forward
Total funds rarried forward
943
510
1.453
905
7,751
8.656
All of the charity's activities derive from continuing operations during the above two periods.
The funds breakdown for 2022 is shown in note 9.
The notes on pages 7 to I I form an integral part of these financial slatcments.
Page 5

Brookeville Enterprises
(Registration number: N1611562)
Balance Sheet as at 30 April 2023
2023
2022
Note
Current asset5
Debtors
Cash at bank and in hand
3,391
2,024
1,339
8,507
5,415
9,846
Credltors: AJnount$ falling due wlthin one year
785
1.190
4,630
8,656
Net assets
Funds of the charity:
Restrlcted Income funds
Restricted
4,239
7,751
Unrestricted income funds
Unrestri¢ted funds
Total funds
For ihe financial year ending 30 April 2023 the Charity was entitled to exemption from audit under seclion 477
of the Companies Act 2006 relating to small companies.
391
905
4,630
8,656
Directors. responsibilities..
The members have not required the charity to obtain an audit of its accounts for the year in question in
accordance with section 476. and
The directors acknowledge their responsibilities for complying with the r¢quirem¢nts of the Act with Iesp¢¢t
to a¢counting r¢cords and the preparation of accounts,
The financial statern
2024 and signed o
nts on pages 5 to I I were approved by the ttustees, and authorised for issue on 26 January
¢ir behalf by..
William Millar
Trustee
Th¢ notes on page5 7 to I I form an int¢gral part of these fllwicial 51atements.
Pag¢ 6

Brookeville Enterprises
Notes to the Financial Statements for the Year Ended 30 April 2023
A Charity status
The charity is limited by share capital, incorporated in Northern Ireland.
Tb¢ address of its registered otTJre is..
14 Wilson Crescent
Ballymena
Co Antrim
BT42 3BW
These financial statements were authorised for issue by the trustees on 26 January 2024.
2 AccountlDg pollcles
Summary of slgnificant accountlng poll¢les and key accountlng estlmAte$
The principal accounting policies applied in the preparation of these financial statements are set out below.
These policies have been consAst¢nlly applied to all the years presented, unless otherwise stated.
Statement of compliance
The fmancial statements have been prepared in accordance with Accounting and Reporting by Charities..
Statement of Recomm¢nded Practice applicable to ¢harities preparing Iheir accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January
2015) - (Charities SORP (FRS 102)). the Financial Reporting Standard applicable in the UK and Republi¢ of
Iieland (FRS 102). They also comply with the Companies Act 2006 and Charities Act (Northern Ireland) 2008.
Basis of preparation
Brookeville Enterprises m¢ets the definition of a public b¢nefit entity under FRS 102. Assets and liabilities are
initially recognised at historical cost or transaction value unless otherwise ststed in the relevant accounting
policy notes.
Golng concern
The trustees Consider that there are no material uncertainties about the charity's ability to ¢ontinue as a going
conr¢rn nor any significant areas of uncertainty that affert the carrying value of assets held by the charity.
Exemption from preparlng a cash flow statement
The charity opted to early adopt Bulletin I published on 2 February 2016 and have therefore not included a cash
flow statement in these financial statements.
Ineome and endowments
All income is recognised once the charity has entitlement to the income, it is probable that the incom¢ will be
received and the amount of the income receivable can be measured reliably.
Grants receivable
Grants are recognised when the Gharity has an entitlement to the fund5 and any conditions linked to grants have
been met. Where performanc¢ conditions are attached to the grant ad are yet to be meL the income is recognised
as a liability and included on the balance sheet as d¢f¢Thed income to be released.
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Brookeville Enterprises
Notes to the Financial Statements for the Year Ended 30 April 2023
Expenditure
Ail expendilure 15 recognised once there is a legal or constructive obligation to that expendiiure, it is probable
settlement is r¢quired and ihe amount can be measured reliably. All costs are allocated to the applicable
expenditLwe heading that aggregate slmilar Gosts to that category. Where costs camlot be directly attributed to
particular headin8S they have been allocated on a basis consistent with the use of resources. with central staff
osts allocated on the basis of time spent, and depr¢ciation charges allocated on the portion of the asS¢t's use.
Other support Costs are allocated based on the spread of stsff costs.
Charitable activities
Charitable expenditure comprises those cost5 incurred by the charity in the delivery of its activities and services
for its beneficiaries. It includ¢s both costs that can be allocated directly to such activities and those costs of an
indirect nature necessary to support them.
Taxation
The charity is considered to pass the tests set out in Pat2graph I Schedule 6 of the Finance Act 2010 and
therefore it meels the definition of a charitsble company for UK corporation tax purposes. Accordingly, the
charity is potentially exempt from taxation itb respect of income or Capital gains received within categories
covered by Chapter 3 Part I l of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable
Gains Act 1992, to the extent that such income or gains are applied exclusAvely lo charitable putposes.
Trad¢ debtors
Trade debtors are amounts due from customers for services perfonned in the ordinary course of business.
Cash and cash equlvalents
Cash and cash equivalents Comprise cash on hand and call deposits, and other short-tenn highly liquid
investments that aTe readily convertible to a known amount of ¢ash and are subject to an insignific3nt risk of
change in value.
Trade creditors
Trade creditors are obligations to pay for goods or services that hav¢ been a¢quired in the ordinary coutse of
business from suppliers. Accounts payable ar¢ classified as curr¢nt liabilities if th¢ charity does not hav¢ an
unconditional right, at the end of the reporting perio(L to defer settlement of the ¢reditor for at least twelve
months after the reporting d&te. If there is &n unconditional right to d¢fer settlement for at least twelve month5
aft¢r th¢ reporting date. they are presented as non-curyent liabilities.
Trdde creditors are recognised initially at the transaction price and Subsequently measured at atnortised cost
using the effective interest method.
Fund structure
Unrestricted incom¢ fimds are general funds that arc availabl¢ foi use at the trustees di5cr¢tion in fith¢rance of
the objectives of the charity.
Restricted incom¢ funds are those donated for use in a particular area or for specific purposes. the use of which
is restricted to that area or purpos¢.
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Brookeville Enterprises
Notes to the Financial Statements for the Year Ended 30 April 2023
3 Income from charitable activitles
Unrestrlcted
funds
General
Restricted
funds
Total
2023
Total
2022
Grants
Donation5 and other support
Provlsion of services
7,339
7.339
50
5.319
22,000
600
300
50
4.002
1,317
4,052
8,656
12,708
22.900
4 Expendithre on charitable actlvities
Unrestricted
funds
General
Restricted
funds
Total
2023
Tot81
2022
Project costs
Sundry expenses
Bank charges
Accountancy
Insurance
4,379
16
34
10.985
15.364
16
34
330
990
14,531
38
40
390
697
330
578
412
4.841
11,893
16.734
15,696
PaB¢ 9

Brookeville Enterprises
Notes to the Financial Statements for the Year Ended 30 April 2023
2023
5 Trustees remllneration and expenses
No trustees, nor any persons connected with them. have received any remunetation from the charity during the
year.
6 Taxation
The chaTity is a registered charity and is therefore exempt from tsxation.
7 Debtors
2023
2022
Trade debtors
Other debtors
1,178
2.213
1.339
3,391
1,339
8 Creditors: amounts falling due within one year
2023
2022
125
660
200
990
Trdde creditors
Accruals
785
1,190
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Brookeville Enterprises
Notes to the Financial Statements for the Year Ended 30 April 2023
9 Funds
Balance at
30 Aprll
2023
Balance at I
May 2022
IncomlDg
resourees
Resources
expended
Transfers
Unrestricted funds
General
General Fund
905
4,052
(4,841)
275
391
Restrlcted funds
Mid & East Antrim Council
Department for
Communities
Community Development &
Health N¢twork
Halifax
Dept of Agriculture,
Environment & Rural
Affairs
Donations & other support
Total r¢strl¢ted funds
500
1,000
(1,500)
6,976
{2,737)
4,239
5,000
(5,000)
275
(275)
1,214
(1,214)
1.442
7.751
11.893
275
4,239
Total funds
8,656
12.708
16.734)
4.630
Balance At
30 April
2022
Balance at I
May 2021
In¢omiThg
resources
Resources
expended
Transfers
Unrestrlcted funds
General
General Fund
943
4,149
(4,697)
510
905
Restricted
Mid & East Antrim Council
Ulst¢r Scols GTOUP
Department for
Communities
Community Development &
Health Network
Halifax
500
500
510
(510)
9,500
(2,524)
6,976
5.000
3.751
(5.000)
(3,476
275
Total restricted funds
510
18,751
(i 1.000)
510)
7,751
Total funds
1.453
22,900
15,697)
8.656
Pag¢ll