Col￿panY ￿giStratIon number: N1611562
Charity registration number.. 106916
Brookeville Enterprises
(A company limited by guarantee)
Annual Report and Financial Ststements
for the Year Ended 30 April 2024
D T Carson & Co
51-53 Tliomas Street
Ballym¢na
Co. Anlriin
BT43 6AZ

Brookeville Enterprises
Contents
Reference and Administrative Details
Trustees, Report
2to3
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
7t012

Brookeville Enterprises
Reference and Administrative Details
Trustees
William Millar
Stephen Nicholl
Tom Johnston
Charity Registration Number
106916
Company Registration Number
N1611562
The charity 15 incorporated in Northern Ireland.
14 Wilson Crescent
Ballyniena
Co Antrim
BT42 3BW
Registered Office
Independent Exominer
D T Carson & Co
51-53 Thon]as Street
Ballymena
Co. Antrim
B T43 6AZ
Page I

Brookeville Enterprises
Trustees, Report
Tlie trustees, who are directors for the purposes of company law. present tlie annual report together with the
financial statements of the charitable company for the year ended 30 April 2024.
Objectives and activities
Objecls and ainis
The objectives of tlie charity are the advancement of urban and rural regeneration. redevelopnient and
revitalisation. and the advancement of community development in tlie Mid and East Antrim Council area by
a) promoting economic developnient for tlie benefit of Ilie general public.
b) supporting and developing tlie work of community-based and voluntary groups in cliaritable activity by
providing accommodation, facilities, support services. recreational facilities and oiher venues.
Public benefit
In setting the objectives and planning Ihe activities the trustees have given careful consideration to the Charity
Commision for Northern Ireland's guidance on public benefit and tlie following direct benefits liave been
identified:
a) creation of training and work experience opportunities for residents of the area and consequeiitly a reduction
in poverty, unemployment and hardship, leading to a better quality of life and improvement in Iiealili and
well-being.
b) iiicreased efficiency and effectivenes5 of comniunity and voluntary organisations, resulting in ¢nhanc¢d
outwmes and service delivery and consqiiently ￿ iniproved qiiality of life for those who benefit from the work
of these organisations.
The trustees confimi that they have complicd with the requirements of Éli¢ Charities Act (Northern Ireland) 2008
to have due regard to the public benefit guidance publislied by the Charity Commission for Northern Ireland.
Financial review
Policy on reserves
The charity aims to use their incoine in furtherance of their objective5.
Trustees And officers
The trustees and officers serving during the year and since the year end were as follow5:
Trustees:
William Millar
Stephen Ni¢lioll
Toill Johnston
Structure? goverDAnce #nd manRgement
Ivature ofgoverning document
Brookeville Enterprises is a company limited by guarantee and is also a registered charity with tlie Charities
Commission for Northern Ireland.
Page 2

Brookeville Enterprises
Trustees, Report
StAtement of trustees, responsibilities
T]]¢ trustees (who are also th¢ directors of Brookeville Enterprises for the purposes of company law) are
responsible for preparing tlie trustees, report and the financial statements in accordance with applicable law and
United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including
FRS 102 "The Financial Reportin8 Standard appli¢able in Ilie UK and Republic of Ireland"
Coinpany law requires the trustees to prepare financial stateinents for each financial year. Under company law
the trustees must not approve the financial stateinents unless tliey are satisfied that they give a true and fair view
of tl)e state of affairs of tlie charitable compaiiy and of the incoming resources and application of resources,
in¢luding ils income and expenditure. of tl)e charitable conipany for that period. In preparing these financial
statements. the trustees are required to-
select suitable accounting policies and apply them consistently,
observe tlie methods and principles in tlie Charities SORP:
make judgements and estimates that are reasonable and prudent.
state whether applicable accounting standards. comprising FRS 102 have been followed, subject 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 Ihe
¢haritable company will continue in business.
The trustees are responsible for keeping proper accounting records tliat can disclose with reasonable accuracy at
any tiine tlie financial position of the charitable company and enable them to ensure that the financtal slateii)ents
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 th¢ maintenance and integrity of the corporate and financial information
included on the cliarilable company's website. Legislation governing the preparation and dissemination of
financial statements may differ from l¢gi51ation in other jurisdictions.
The annual report wa
proved by the trustees of the charity on 3 January 2025 and signed on its belialf by:
mill
William Millar
Trustee
Page 3

Brookeville Enterprises
Independent Examiner's Report to the trustees of BrookeviIle Enterprises ('the
Company,)
I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 April
2024.
Responsibilities and basis of report
As the charity's trustees of Brookeville Enterprises (and also its director5 for the purposes of company law) you
are responsible for the preparation of the accounts in accordance with the requirements of ihe Companies Act
2006 ('the 2006 Act,)
Having satisfied myself that the accounts of Brookeville Enterprises are not required to be audited uiider Part 16
of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your
charity's accounts as carried out under section 65 of the Charities Act (Northern Ireland) 2008. In carrying oiit
my examination I have followed the Directions given by the Charity Commission under section 65(9)(b) of ihe
Charities Act.
Independent examiner's statement
I have completed my examination. I confim that no matters have eome to my attention in ¢onne¢tion with tlie
examination giving me cause to believe:
accounting records were not kept in respect of Brookeville Enterprises as required by section 386 of tl)e
2006 Act. or
2. tlie accounts do not accord with those records- or
3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other tlian
any requirement that the accounts give a 'true and fair view, which is not a matter considered as part of an
independent examination. or
4. the accounts have not been prepared in accordance willi the methods and principles of the Statement of
Recommended Practice for aceouiiting aiid reporting by charities [applicable to cliarities preparing tlieir
accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of
Ireland (FRS 102)].
I have no ¢oncerns and have come across no other matters in conne¢tion with the examination to whicli attention
should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Edwin Mclauglilin
InstLtute of Cliartered Accountants in Ireland
51-53 Thomas Street
Ballymena
Co. Antrim
BT43 6AZ
3 January 2025
Page 4

Brookeville Enterprises
Statement of Financial Activities for the Year Ended 30 April 2024
(Including Income and Expenditure Account and Statement of Total Recognised Gains
and Losses)
Unrestricted
fund5
Restricted
fund5
Total
2024
Note
Income and Endowments from:
Cliaritable a¢tivitie5
22.501
16.884
39.385
Total income
22,501
16,884
39,385
Expenditure on:
Charitable activitie5
(19.543)
(9.626)
(29. 169)
Total expenditure
(19.543)
(9,626)
(29.169)
Net income
2,958
7,258
10,216
Net movement in funds
2,958
7,258
10,216
Reconciliation of funds
Total fuiids brought forward
391
4.630
Total fuiids carried fonvard
3,349
11,497
Restrieted
funds
14.846
TotAI
2023
UnrestrieÉed
funds
Note
Income and Endowments from:
Charitable activiti¢s
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 expendi￿re
Transfers between funds
(789)
275
(3.237)
(275)
(4.026)
Net movement in funds
(514)
(3.512)
(4,026)
Reconciliation of funds
Total funds brouglit forward
905
7,751
8.656
Total funds ¢arried forward
391
4.239
4.630
All of the charity's activities derive from ¢ontinuing operation5 during the above two periods.
The funds breakdown for 2023 is shown iii not¢ 9.
The notes on pages 7 to 12 forni an integral part of these financial statements.
Page 5

Brookeville Enterprises
(Registration number: N1611562)
Balance Sheet as at 30 April 2024
2024
2023
Note
Current assets
Debtors
Cash at bank and in hand
4,026
11,726
3,391
2,024
15.752
5.415
Creditors: Amounts falling due within one yeAr
(906)
(785)
Net assets
14.846
4,630
Funds of the charity:
Restrieted ineome funds
Restricted funds
11,497
4.239
Unrestricted income funds
Unrestricted funds
391
TotAI funds
14,846
4,630
For the financial year ending 30 April 2024 the charity was entitled to exemption from audit under section 477
of the Companies Act 2006 relating to small companies.
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 witli tlie requirements of the Act witl) respect
to accounting records and tlie preparation of accounts.
The financial statements on pages 5 to 12 were approved by the trustees, and authorised for issue on 3 January
2025 and signed on their behalf by:
William Millar
Trustee
The notes on pages 7 to 12 form an integral part of these financial statements.
Page 6

Brookeville Enterprises
Notes to the Financial Statements for the Year Ended 30 April 2024
I Charity St4tus
The cliarity is limited by guarantee. incorporated in Northern Ireland. and consequently does not have share
apital. Each of the trustees is liable to contribute an amount not exceeding £1 towards the assets of the charity
in the event of liquidation.
The address of its registered office is:
14 Wilson Crescent
Ballymena
Co Antrim
BT42 3BW
These financial statements were autliorised for issue by the trustees on 3 January 2025.
2 Accounting poli¢ies
Summary of significant Accounting policies and key accounting estimAtes
The principal accounting policies applied in the preparation of the5¢ financial statements are set out below.
These policies have been consistently applied to all the year5 presented, unless otherwise stated.
Statement of compliance
The financial statements have been prepared in accordance with Accouiiting and Reporting by Charities..
Staten)ent of Recomn)¢iided Practice applicable to charities preparing their 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 Fiiiai)cial Reporting Standard applicable in the UK and Republic of
Ireland (FRS 102). They also ¢omply with the Companies Act 2006 and Charities A¢t (Northern Ireland) 2008.
Basis of preparation
Brookeville Ent¢rpris¢s meets the definition of a public benefit entity under FRS 102. Assets and liabilities ar¢
inilially recognised at historical cost or transaction value unless olh¢rwise stated in the relevant accounting
policy notes.
Going concern
The finaneial statements have been prepared on a going concern basis as the trustees consider that there are no
material uncertainties about tlie ¢harity'5 ability to continue as a going concern nor any significant areas of
uncertaiiity that affect tlie carrying value of assets Iield by the charity. The trustees have ¢onsider¢d both Ihe
level of funds held and the expected l¢v¢l of inronie and expenditure for 12 months from authorising these
financial stateni¢nts.
Exemption from preparing a cash flow stAtement
The charity opted to early adopt Bullelin I published on 2 February 2016 and have therefore not included a cash
flow statement in Ili¢se financial statements.
Income and endowments
All income is recognised once tlie charity ha5 entitlement to tlie income. it is probable tliat th¢ in¢om¢ will be
received and tl)e amount of the income receivable can be In¢asur¢d reliably.
Page 7

Brookeville Enterprises
Notes to the Financial Statements for the Year Ended 30 April 2024
Granls receivable
Grants are r¢¢ogni5ed when the charity has an entitlement to the funds and any conditions linked to grants have
been met. Where perforniance conditions are attached to the grant ad are yet to be met, the income is recognised
a5 a liability and included on the balance sheet as deferred income lo be released.
Expenditure
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable
settlement is required and the amount cali be measured reliably. All costs are allocated to tlie applicable
expenditure heading that aggregate similar costs to that category. Wliere costs cannot be directly attributed to
particular headings they have been allocated on a basis consistent with the iise of resources, with central staff
costs allocated on the basis of time spent. and depreciation charges allocated on the portion of the asset's use.
Other support costs are allocated based on tl)e spread of staff costs.
Churitable ttctivlii¢f
Charitable expenditure ¢omprises those costs inciirred by the eharity in the delivery of its activities and service8
for its beneficiaries. It includes both costs tliat can be allocated directly to such activities and those costs of an
indirect nature necessary to support them.
Taxition
The cliarity is considered to pass tlie tests set out in Paragraph I Schedule 6 of the Finance Acl 2010 and
therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the
charity is potentially exempt from taxation in 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 exclusively to cliaritable purposes.
TrAde debtors
Trade debtor5 are amounts due from Gustomers for services perfonned in the ordinary course of business.
Trade debtors are recognised initially at the tTansa¢tion price. A provision for the impaimient of trade debiors is
established when there is objective evidence that the charity will not be able to collect all amounts due
according to the original tenns of the receivables.
CAsh and cash tquiv#lent5
Cash and cash equivalents Comprise cash on liand and call deposits, and otlier short-temi highly liquid
investments that ar¢ readily convertible to a known an)ount of cash and are 5ubje¢t to an insignificant risk of
change in value.
Trade ereditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of
business from supplters. Accounts payable are classified a5 current liabilities if the cliarity does not have an
unconditional right, at the end of the reporting period. to defer settlement of the creditor for at least twelve
month5 after the reporting date. If there is an unconditional right to defer settlement for at least twelve months
after the reporting date, they are presented as non-cU￿¢nt liabilities.
Page 8

Brookeville Enterprises
Notes to the Financial Statements for the Year Ended 30 April 2024
Fund structure
Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of
tlie objectives of the charity.
Restricted in¢onie funds are those donated for use in a particular area or for specific purposes, the use of which
is restricted to that area or purpose.
Pag¢ 9

Brookeville Enterprises
Notes to the Financial Statements for the Year Ended 30 April 2024
3 Income from chAritable activities
Unrestricted
funds
General
Restricted
funds
Total
2024
TotAI
2023
Grants
Donations and other support
Provision of services
16,884
16,884
7.339
50
5,319
12.708
22,501
22.501
22,501
16,884
39.385
4 Expenditure on eharitable activities
Unrestricted
funds
General
Restricted
funds
Total
2024
Total
2023
Project costs
Sundry expenses
Bank charges
Accountancy
Insurance
18,960
43
56
8,662
27,622
43
56
480
968
15.365
16
34
330
989
480
484
484
19,543
9,626
29,169
16,734
Page 10

Brookeville Enterprises
Notes to the Financial Statements for the Year Ended 30 April 2024
2024
5 Trustees remuneration and expenses
No trustee5, nor any persons connected with them. have received any remuneration from the charity during the
year.
6 T4x#tion
The charity is a registered charity and is therefore exempt from taxation.
7 Debtors
2024
2023
Trade debtors
Other debtors
4.026
1,178
2,213
4.026
3,391
8 Creditors: amounts falling due within one year
2024
2023
Trade Creditors
A¢cru&ls
125
781
125
660
906
785
Pagell

Brookeville Enterprises
Notes to the Financial Statements for the Year Ended 30 April 2024
9 Fund5
Balance at I
May 2023
Incoming
resources
Resource5
expended
Balance at 30
April 2024
Unrestricted funds
Generdl
General Fund
391
22.501
(19,543)
3,349
Restricted funds
Mid & East Antrim Council
Aviva Community Fund
Depat1ment for Communities
Community Development &
Health Network
700
11,184
(700)
(2,926)
(1,000)
8.258
3,239
4.239
5,000
5,000)
Tot41 restricted funds
4,239
16,884
9,626)
11.497
Total funds
4,630
39.385
{29.169)
14,846
BAlante at
30 April
2023
Balance at I
May 2022
Incoming
resourees
Resources
expended
Transfers
Unrestricted funds
General
General Fund
905
4,052
(4,841)
275
391
Restricted
Mid & East Antrim Coun¢il
Department for
Communities
Community Development &
Health Network
Halifax
Dept of Agriculture.
Environment & Rural
Affairs
Donations & other support
500
1.000
(1,500)
6,976
(2,737)
4,239
5,000
(5,000)
275
(275)
1,214
1,442
(1.214)
(1,442)
Total restricted funds
7.751
8.656
(11.893)
{275)
4.239
Total funds
8,656
12,708
(16,734)
4,630
Page 12