MIDDLETOWN PARISH COMMUNITY HALL
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
MLDONALD O'NEILL & CO
Chartered Accountants
S Union Buildings
IlnloTh Plgce
Union Place
Dungannon
BT70 IDL

MIDDLFTOWN PARISH COMMUNITY HALL
TABLE OF CONTENTS
PAGES
Statcment of tbc Committtt of Middl¢tOTrTrD Parish Community Hall'¥ Rcspon8ibilities 2
Independent Examiner's Report
Stalement of Financial Activitie5
Balanee Sheet
Noté8 to tho Finoneial Statoménts
McDonald O'Neill & Co.
Chartered Aceountanls

Middletom'n Parish Community Hall
Financial Statements for the year ended 31 December 2024
STATEMENT OF THE COMMITTEE OF MIDDLETOWN PARISH COMMUNITY
HALL'S RESPONSIBILITIES
Developments in Lharilv legislation recommend the Committee to prepare tinancial
statcm¢nts cach financial I'car w'hich giN"c a true and fair l.ic￿ of the state of affairs of the Iiall
and ot the rcsults ot" the hall t-or Ihai period. In preparing those financial staiemenis Ihe
Committee is required to:
select suitable accounting pnlicies and then apply them cnn.8i8tently'
make judgements and estimates thai are reasonable and pnident.
state H,hether applicable accounting slandards have been follow'ed, sub.ject to anv
malciial dcpanurcs dis¢lob¢d ￿]d ¢xplain¢d in th¢ fin￿]¢1&1 stat¢m¢iits;
prepare ihe financial Statements on the goingi con¢¢m basis unl¢ss it is inapproprialc
to pr¢sum¢ that the charity will continuc in busines%,
The Committee is responsible tor ensuring that proper ￿coUntIng rccords are kept which
discl()se with reasonable accuracy ai any time the financial position of Ihe hall and enable hiin
to ensure that the financial statement8 comply with the best practice. The C'ommittee is also
responsible for safeguarding the assels ()f' the hall and hence for taking rcasonable steps lor
the preveniion and detection of fraud and other irregularities.
M£Doiiald O'Nelll & Co.
Chartered AcLDuntant5

Mlddlctown Ppdrish Commllnity Hall
Fiuaknclal StatcmcDlJ for the year ended 31 Doeember 2024
INDEPENDENT EXAMINEIIJS RFI>UK'I'
TO ￿UDDLET0WN I>ARISU COMMUNITY HALL
IiEPOIIT TO TIIK COMMII'TEE OF MtDDLE'IOWN PAIIISFI COMMUN￿y
IIALL ON ACCOUNTS FOR TIIE YEAR fi NDED 31 DFCEIVIISER 2Q34 SET OUT
ONI>AGES 4 1.0 5
Ilespcctiye r¢spoTrslbilities of Committtc and Lxamincr
'I'ho Lommittec is r￿POnsIbl¢ for thc prcparniion of the uccounts. Thc CommiiLcc considcr3
lha( an audil is not requircd for ihis ycar and thar Jn ind¢pendent' examination is nccdcd. li
is my r￿POnsIbl11ty to: .
¢%￿nIn¢ Ihe accounls,
to follow the proccdures laid down in the g¢n¢ral DirECtions givcn by the Chatity
CornllLlii&iVli. and.
ID slatc whclhcr particulur matters hav¢ como to my attention.
Basls ofIndep¢ndont Exgm5ner's Ilcport
I havo exHmincd your chai'iiy accounts as rcquirnd und¢r scction 65 of the Charities Act and
uut exominatton was ¢arricd out in ac¢ordancc with tlie gtrneral Diircthons givcn by ihe
(:harily Lominission for Nonli¢rn Irdand undor 5CGtion 65(9)(b) 0£ ihc ChdriLi¢s AGI.
My oximinalion includod a rovicw of ihc accounting rocords kcpt by the charity 8nd
oinparit•on of th¢ accounrs prsscntcd with thos¢ rccords, Jt also includcd considcfdlion of
ny unu￿121 ilcins or disclosuits in the uccounts and sockinu L'xplanation¥ fr(nn you
charity IruSi¢eS ¢onccrnin8 aTLy such malters.
My rol¢ 1$ to ¥taic whcihcr &iiiy m&lwial ￿￿1&￿1 s hav¢ GoinG lo rnx ult¢ntion IAvinÈ fflo o4llgQ
to bclicve: .
l. that accounting r￿ordS wero not kept in accordanca with scction 63 of thc Cburiiics
AGt
2. that thG D¢¢ounis do not accord with thoso accollntin8 reco￿8
3, Ihat thG 8ccounls do nol, comply with tlic aG￿ll￿ting rcquiKmcnts of the CharitLGS
4. that thcr¢ ig furthor infoiination need¢d for a propcr ulldcrsthnding of tts¢ accounts
lo bc itf4clwd.
Indcpcnd¢nt 144Xabninor'S Statuncnt
I h#vc complcicd iny examinAiion and have no concern5 in respci*t of ihc maiLcr¥ (l) to (4)
listcd ubove and, in cunneelicTh with following th¢ Dirc¢tions L)[ Ihc Chivity Coinmission
Cor Northern Ircland. I have foiind iio muttoys th8¢ roquire druwin8 to yoiir aitcntiort.
Stephcn McDon&ld
McDon8ld O?Noill & Co,
Ch#TteYed AccouDtAnls
5 Unton BuSldin¥g. UAIOL I)1￿0
Unlon Place
DiingaDllDII
Irr70 IDL
a(c....
M¢DfjnRld O'N¢ill & Co.
Chnrt¢rell AccouplRnts

Middletown Parish Community Hall
Financial Statements for the year ended 31 December 2U24
STATEMENT OF FINANC.IAL ACTIVITIES
Restricted Unrestricted Funds Total 2024
unds
Incoming Rcsourc¢s
Income from hiring of hall
635
635
TOTAL INCOMING RESOURCES
Direct Expenditure
Insurance
Security camera
Bank fees
Accountancv
272
249
63
200
242
63
21)0
TOTAL EXPENDITURE
777
777
Net incoming resources
(142)
(142>
Net movement in funds
Balances broughl fonvard at 31 December 2023
8,3.36
8,336
Balances carried forward at 31 December 2024
8.194
8,194
McDongld O'Noill & Co.
Chartered Accountants

Middletown PJ)rish C.ommllnitv Hall
Financial Statements for the vear ended 31 Deeember 2024
BALANCF. SHEET AT 31 DECEMBER 2024
Note
Restricted
Funds
Unrestricted
Fiin(ls
Total
2024
Fixed Assets
Tangiblc A55cIs
Current Assets
C&tbh ai bdnk
8.394
8,394
8.394
8,394
Current Liabilities
Crediiors and accruals
2UU
2UV
200
200
Net Current As4ets
8.194
8,194
N¢¢ Assets
8,194
8.194
Represented by:
lJnreslriLted funds
Restricted funds
8,194
8,194
Toial Reserves
8.194
8,194
In aecordance with the engagenicnt l¢tt¢r dated 6 NovLmber 2014 dnd on behdlt ot- the
Committcc, we approi'e Ihe tinancial intorniation which L'omprises the Statement of
FinanLial ActiN'ities. We acknowledg¢ our responsibility for the finanLial intomialion.
including the appropri¢ltcnc%s lif tlie aLcuuniing basis as s¢t out in note l . dnd for prc)viding
McDonald O'Neill & Co. Miith all int"ormation and explanations necessary for its
compilation.
SIGNED....... ......................................
Diane Irwin
{Treasurer)
Date
McDonald O'P4eill & C.0.
Chartered Aceount8111s

Middletown Parish Commullity Hall, Middletown - Church of Jrelxnd
Notes to the Financial Statements for the year ended 31 December 2024
I. PRINCIPALACCOIJNTING POLICIES
'n]e accounts are prcpared under the historical cost basis of accounting and in accordance Nvith
applicable accounting standards.
Tan%ible Fixed Assets
Fixed Assets are stated at their cosi.
Fund Accounting
The hall has varioug types of fvnds for Nvhich it is responsible. ond N%"hich rcquirc 3CPtirntc
disclosure. These are as follows:_
Restricted Funds
Funds which arc eam]arked by the donor for specific purposes, but still within the objecis
of th¢ hall. Restiictcd fuiids niay be icstiiLled illLume funds, expendable ai the discrction
of the Commiitee in t"urtherancc of some particular aspect{s) of tlie objects of the I￿11. Or
they ma}, be capital t"uiids, where the assels are required to be invested, or retained tor
'iual usc, rather than expended.
Desl%nated Funds
Funds which havc, l.or administrative purpo%e%: been earmarked bfv the hall for particular
putposes. 'Ihc hall may at its discretion sei aside funds for specific purposes Ii'hich w'vuld
otherwise form part of unrestricted funds of the liall.
Unrestricted Funds
Funds which ar¢ expendable at the discretion ot. lh¢ Committ¢e in turiher(Inc¢ of thc objeLIS
of th¢ hall.
McDonald O'Neill & Co.
Lhartered Accountants

Middletown Parish Community Hall, Middletown - Church of Ireland
Notes to the Financial Statements for the )'ear ended 31 Deeember 2024
2. FUIYDS
Restricted Unrestricted
Funds
Funds
Total
2024
Fund Balallces at 31 December 2024 are represented by:
Tangible Fixed Assets
Curreni A8%ets
8.394
8.394
Current Liabilities
(?00)
{200)
Total Net Asset8
8,194
8,194
MeDonuld O'Neill & Co.
ehart¢rcd ALcvuJiiaiiii