MIDDLETOWN PARISH COMMUIYITY HALL FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECKMBER 2022 MCDONALD O'NEILL & CO Chartered Aecountants 5 Union Buildings Union Place Union Place Dungannon BT70 IDL
MIDDLETOWN PARISH COMMUNITY HALL TABLE OF COIYTENTS PAGES Slatement of tbe Committee of MiddletoTrvn Parish Community Halljs Responsibilities 2 Independent Ex8miner's Report Statement of Financial Aelivities Balance Sheet Notes to the Fin4nciAI SIAtements McDonald O'lyeill & Co. ChAYtipèd Aeeoun*ants
MiddletoTrvn Parish Community Hajl Financial Slalements far the year ended 31 December 2022 STATEMENT OF THE COMMITTEE OF MIDDLETOWN PAIUSH COMMUNITY HALL'S RESPONSIBILITIES tkvclopmcnts in rhatity Icgislaiion rccommend the Committee to ppare tinancial statements each financia] year which give a true and fair view of the state ot'affairs of the hall and of the results of the hall for that period. In preparing those financial statemcnts the Committee is required ts): select suitable accounting policies and then apply them consistently; make judgements and estimatcs that are reasonable and prudent. statc whether applicable accounting standard5 have been fi)Ilowed. subject to any material departures disclosed and explained in thc financia] stalements; prcparc thc financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. Th¢ Commille¢ is rc5ponsible for ensuring that proper accounting records Bre kept which disclose with reasonable accuraL'y at any time the financial position of the hall and enable him to ensure that the financia15tatements comply with the best practice. The Committ¢¢ is also responsible for safeguarding the assets of the hall and hence for taking reasonable steps for the prevention and d¢teLtion ot" traud and other irregularities. McDonAld O'Neill & Co. Chartered Accountant5
Middletown Parish Community Hall Financial Statements for the year ended 31 Dcccmber 2022 JNDEPENDENT EXAMIIYER'S REPORT TO MIDDLETOWN PARISH COMMUNITY HALL REPORT TO THE COMMITTEE OF MIDDLETOWN PARISH COMMUIYITY HALL OIY ACCOUNTS FOR THE YEAR KIYDED 31 DECEMBER 2022 SET OUT ON PAG'ES 4 TO S Respective respoDsibilities of Committce and Examiner "l])e Lommittee is responsible for the preparation of the accounts. The Committee considers that an audit is not required for this ywar and that an independent examinalion n¢edcd. It is my responsibilily lo; examine the accounts, to follow the procedures laid down in the general Directions given by the Charity Commission, and to stste whether particular matters have come to my attention. Basls of Independent ExamiD¢r'J Report I have examined your charity accounts as required under section 65 of the Charities Aci and our examination was carried out in accordance with the general Directions given by the Charity Commi56ion for Nurthcrn Ireland under seciinn 65(9)(b) of the Ch2ritieg Aet. My examination included a review of the accounting records kept by the charity and a omparison of thc accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts and seeking explanations from you as charity trustees concernin8 any Such matters. My role is to state whether any material matters have corne to my attention giving me cause to believ¢.. - l. that accounting records were not kept in acLordance with SeL'tion 63 of ihe Charities Act 2. that the accounts do not accord with those accounting records 3. that thr accounts do nul Lumply with the accounting requirernents ot" the Charities Act 4. that there is further infornjation ne¢dcd for a proper undeTStanding of the accounts to bc reached. Indtpendenl Examiner's Statement I have complei¢d rny examination and have no concerns in respect of the matters (l ) to {4) listed above and, in connection following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require thawing to your attention. Stephen McDoDald MrDoDald O'lyeill & Co. Chartered Accounlants 5 Union Buildings, Ulliou Place UnioD Pla¢¢ Dullgannon BT70 IDL Date........ lJl411 ' 4 MeDonald O'Neill & Co. Chartered Accountant5
Middletown Parish Community Hall Financial Statements for the year ended 31 December 2022 STATEMEIYT OF FINAIYCIAL ACTIVITIES Restricted Unrestricted Funds Total 2022 Funds Incoming R£qources IncoTnL. from hiring of hall 643 643 TOTAL INCOMING RESOURCES 643 643 Direct Expendilure Insurance Security camera Bank fees AccountanLy 288 237 62 200 288 237 62 200 TOTAL EXPENDITURE 787 787 Nel outgoibg re80urce8 (144) (144) et movement in funds Balances brought forward at 31 December 2021 8,227 8,227 BalaDees earned fonvard Y4t 31 December 2022 8.083 8,083 McDonald O'Neill & Co. Chartered A¢rountsnts
Middletown P*rish C.fimmunity Ilsll Flnanclal Statement5 for ycar ¢nd¥d 31 DeceTuber 2022 BALANCE SHEET AT 31 DECEMBER 2I122 Note Restrlcted Unrestrl¢t¢d Funds Total Funds 2UZ2 Flx¥d Asset Tan8ible Asseis Currenl Assetr4 Cash at bank 8,483 8,483 8,483 8,483 Current Llabllitieg Cr¢di¢ors and accruals 400 400 400 400 N¢t Cunent A••¢ts 8,083 8,083 Nel As$¢t$ 8,083 8,083 Reprellted by: L or¢strict¢d fund Rcs(rici¢d tId5 8,083 8,083 Toial RcJ¢rv¢ 8.083 8.083 In accordance with lh¢ ¢ngag¢mcnt letter dated 6 November 2014 and on behalf of the Cornmittee. we appruvc thc financial infonnation which comprises the Statement af Finat]bial AcEiVitic&. We acknowlcdg¢ our r¢spon5ibility foT the financial inforrnaiion. including ihe approprial¢n¢ss of lh¢ 6i¢couniing basis as sel out in note I, and tor pruviding, McDonald O'Neill & Co. with all infonnation and ¢Aplan4tions n¢Lcssary foi. lis Lvmpilauvn. SIGNED.... Dlunc Irwln rrreasur¢r) DAte Meiinnjifl (J'lwélu & Co. ChArtor&d AooouDtAntJ
Middletowll Parish Community Hall, Middlelovu - Church of Ireland ot¢S to the Financial StateD]ents for tbe year ended 31 D¢cember 2022 I. PIUNCIPALACCOUIYTING POLICIES The accounts are prepared under the historical cost basis of accounting and in accordanc¢ with applicable COUntIng standards, Tangible Flxed Assets Fixed Assets are stated at their cost. Fund Accounting The hall has various types of funds for which it is responsible, and which require s¢parntc disclosurc. Th¢se are as follows:. Reslrieled Funds Funds which are earn]arked by the donor for specific purposes, but still within the objects of the hall. Rcstricted funds may b¢ re5triLLed incorne funds, expendable at the discretion of thc Committee in furtherance of some particular aspect(s) of the objects of the hall. Or they may be capital funds, where the assets are required to be invested, or retained for actual usc, rathcr expended. D¢signAted Funds Funds which have, for administrative purposes, been ¢annarked by the hall for particular puryoses. The hall may at its discretion set aside funds for specific purposes whiLh would oiherwise fom part ot unrestricted funds of the hall. Unrestrieted Funds Funds which are expendable at the discretion of the Committee in furtherance of the objects of th¢ hall. McDonald O'N¢ill & Co. Chartered Accounlants
Middletown Pgrisb Community Hall, MiddletOWD - Church of Ireland Nol¢s to tbe FlnanLjiII Statements for the year eDded 31 December 2022 2. FUNDS Re5trictcd Unrestricted Funds FuDds Total 2022 Fund Balances at 31 December 2022 are represented by: Tangible Fixed Assets Current Assets 8,483 8.483 Current Liabilities {400) (400) Totydl Iyet Assets 8,083 8,083 McDoDald O'Neill & Co. CbArtèrod A¢eountsntS