MIDDLETOWN PARISH COMMUNITY HALL
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
MCDONALD O'NEILL & CO
Charttrcd AccuulltalltJ
5 Union Buildings
Union PIAee
Union Plaee
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MIDDLETOWN PARISH COMMUNITY HALL
TABLE OF CONTENTS
PAGES
Statement of the Committee of Middletoiyn Parish Community HallY8 R¢spon3ibilities 2
Independent ExAminer9s Report
Statement of Flnanclal Activities
Balance Sheet
Notes to the Financial Statements
&7
McDon2ld O'Nelll & r.n.
Charlered Ac¢ountsnts

Middletown Parish Community Hall
Financial Statements for the ye2r ended 31 Deeember 2023
STATEMENT OF THE COMMITTEE OF MIDDLETOWN PARISH COMMUNITY
HALL'S RESPONSIBILITIES
Developments in charity legislation recommend the Comniitt¢¢ to prepare financial
statements each financial year which give a true and fair view of the slate of affairs of the hall
and of ihe results of the b￿1 for lI￿t pcriod. li) prcpating those financial statemcnts thc
Committee is required to;
select suitable accounting policies and then apply them consistendy;
make judgements and estimates that are reasonable and pn￿ent.
state whether applicable accounting standards have been followed, subjeLI 10 any
material departures disclosed and explained in the financial statements.
pr¢por¢ the financial statements on the going concern basis unless it is inappropriate
to pr¢sume that the charity will Continue in busines5.
Th¢ Committee is responsible for ensuring that proper accounting records kq)t which
disclose with reasonable accuracy at any tim¢ thE finan¢ial position ol th¢ hall and enabl¢ him
to ensure that the financial statements cotnply with the best Practice. The Committee is also
responsibl¢ for saf¢guarding th¢ assels of the hall and hence for taking reasonable steps for
the prevention and detectii)n of fraud and other irregularities.
MoDonAld o'fqeill & Co.
Chartered AeeouDtants

Mlddletsbwn P4vl8h Community Hall
Flnlnctsl Statementj for the yeir ettded 31 December 2023
INDEPENDENT EWINER'S REPORT
TO MIDDLETOWNPARISH COMMUNrrY HALL
REPORT TO THE COMMITTEE OF MIDDLETOWN PARtSH COMMUNITY
HAI,1. ON ACCOUNTS FOR THE YEAR ENDED 31 DECEMBEK 2923 SET our
ON PAGES 4 TO S
Respe¢tlv¢ r¢&poniibilitkn of Committ•¢ ind Examiner
The Committ¢e 3$ respottslble for the preparation of th¢ accounta. The Committoè ¢on&id•rk
that an audit is noi re9UiTuI for this year dnd th&t an ind¢pendent ¢XPthiinAtion is needed. li
is my r¢sponsibility to.,
examine the accounts.
to follow thB procedures laid dovln in the 8¢n¢ral Dire¢tions given by the Charity
Commi88ion ond
10 5Tare Whetiier particular mutters have come to my attenrlon.
B&si8 of Iudtpend•nt ExotnlnerlA Report
l knv¢ extfiiina yuur chartry ac¢ounts a$ r4uired under section 6J ot-the Charities Act and
our examlnation WHS ¢arried out in accordan￿ wlth the 8Lmer91 Diroction& given by t
Charity Commis3i¢)n for North¢rn Ireland Ullder section 65(9){b) of the Charities AGt,
My examination included a review of the a¢counting records kepi by the charity and a
comparison nf the accounts pre￿nted th08e records, It also included consid¢ration of
any unu8uoI items or digclogur4B in the accouiits and seeklng explanaiions from you
charfiy In￿l¢c3 concernin8 any such matteT8.
My role ftg to state wh¢th¢r any material Matt￿ hllve ¢om¢ to my attcntion gEvlng me eause
to believe.. .
l. thai aeoounting reconls were nor kept in accdr(I,%nce With qect.ion 6.1 of the Charities
Act
2. thai the a¢wunl5 do not accord with tho8¢ a¢Gountin8 recordJ
3. that the a¢¢ounts do not ¢omply with the acoounting requlrefflentl ot the ChAritieR
Aot
4. that tticT¢ is t'urtheT inlormatlon needcd for a proper under8widin8 of the accounts
to b¢ rcach¢d.
Ind•p•nd•nl KxaMin¢rlJ 8tAtement
I havè completed my examlnaiion and have no ¢oneern8 in reyp¢¢t of the matters (l) to (4)
li8t¢d abovc and, in ¢onnection Wilh followin8 the Dire¢tion8 of the Charity Commi3SIOn
for Nortbern Irtland, I have found no matt¢r¥ thal ICqUlTE drawll4 (o your attention,
Stephen MeDonald
MeDoDald O*Nelll & Co.
Chartered Aetountanto
3 Union Bulldings, Union Plate
Uniou PIv4ce
Dung&nnoD
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DAt¢....
cDonild O'Nelll & Co.
ChBr¢ored A¢¢oulltsnts

Middletown Partsh Communlty Hall
Financial Statements for the year ended 31 December 2023
STATEMENT OF FINANCIAL ACTIVITIES
Restrlcted Unrestricted Funds TotAI 2023
Funds
Incoming R￿ou￿
Income from hiring of hall
1,025
1,025
TOTAL INCOMING RESOURCES
Direct Expenditure
Insurance
SvLuiity ¢atnrra
Bank f¢¢5
Accountancy
272
238
62
200
272
238
62
200
TOTAL EXPENDITURE
772
772
Net Incomlng rewurcej
253
Net movemenl In funds
BAlan¢e8 brou%h¢ ronvard at 31 December 2022
8,083
8,083
Balances carried forward at 31 December 2023
8.336
8.336
McDonald O•Ncill & Co.
Chartered A¢eountan15

Middletown Parish Community Hall
Financial Statements for the yeAr ended 31 D¢cemb¢r 2023
BALANCE SHEET AT 31 DECEMBER 2023
Note
Restricted
FuDds
Unrestricted
Funds
Total
2023
Fixed Assets
Tangible Assets
Current A4Aetq
Cash at bank
8.536
8,536
8,536
Current LiAbilities
Creditors and accruals
200
200
200
200
Net Current Assels
8.336
8,336
Net Assets
8,336
8,336
Represented by:
Unrestricted fimds
Restricted funds
8,336
8,336
Total Reserves
8,336
8,336
In accordance with thc cngagemcnt letter dated 6 Noi'ernber 2014 and on behalf of the
Commiiiee, wc &ippruve the financial information which comprises the Staiemeni of
Financial Activities. We acknowledge our responsibility for the financial inforniatinn,
including the appropriatcllcss of thc accounting basis as set out in note I, and for providing
McDonald O'Neill & Co. with all information and explanations necessary for its
compilgtion.
SIGNED ......
Dian¢ Irwin
rreasurer)
Date
MeDonald U'Nelll & Co.
Chartered Aeeounlints

Middletoivn Parish Community Ha]1
Notes to the Financial Statements for the year ended 31 December 2023
I. PIUNCIPALACCOUNTING POLICIES
The accounts are prepared under the historical cost basis of accounting and in accordance with
applicable accounting standards.
Tangible Fixed Assets
Fixed Assets gre stated at their cost.
Fund Accounting
The hall has various types of funds for which it is responsible, and which require separa
disclosure. These are as follows:.
Restricted Funds
Funds whiGh ¢arm4rked by th¢ donor for 5p¢GifiG purp05C5, but 3till within th¢ obj¢ct5
of th¢ hall, R¢5tricted funds may be restri¢t¢d incom¢ funds, expendable at the discretion
of the Committee in furtherance of some particular aspect(s) of the objects of the hall. Or
they may be Lapital funds, wh¢r¢ the assets are required to be invest¢d, or retained for
actual use. rather than expended.
Designated Funds
Funds which have, for administrative purposes, been eannarked by the hall for particular
purposes. The hall may at its discretion set aside funds for specific purposes which would
otherwise forni part of unresrricted funds of the hall.
Unrestricted Funds
Funds which arc expendable at the discretion of the Committtt in fl￿herance of the objects
of the hall.
M¢Donald O'Neill & Co.
Chartered Ac¢ountaDts

Middletown Parlsh Community Hall
Iyotes to the Financial Stat¢m¢nts for th¢ year ended 31 December 2023
2. FUNDS
Restricted Unrestricted
Funds
Funds
Total
2023
Fund Balances at 31 De¢ember 2023 are represented by:
Tangible Fixed Assets
Current Assets
8,536
(200)
8,536
(200)
Current Liabilities
Total Net Assets
8,336
8J36
M¢Dollald O'iyeill & Coi
Cbartereil Accollntants