BOLSTER COMMU
Statement of Financial Activities {Including Summary Income and Expenditure Account)
for the year ended 31 March 2025
Unrestricted Restricted
Funds
Funds
Total
Total
2025
2025
2025
2024
Income from=
Donations and legacies
Income from charitable activities
Income from other trading activities 6
Notes
27,686
225.859
54,494
27,686
779.241 1.(K)5.1 (K)
54,494
9,027
960,763
52,865
Total incoming resources
308,039
779,241 1,087.280
1.022,655
Expenditure on:
Charitable activities
(310,705) (782,866) (1,093,571)
(1,064,560)
Total expenditure
(110.705) (782.866) (1,093,571)
(1,064,560)
Net income before transfers
(2.666)
(3.625) (6.291)
(41,905)
Net incoming resources
(2.666)
(3.625) (6.291)
(41,905)
Fund balances brought forward
198.324
15,625 413,949
455,854
Fund balances carried forward
395,658
12,000 407,658
413,949
All of the above results are derived from continuing gains and losses recognised in the are included above.
The notes on pages 16 to 26 forni an integral part of these financial statements.

BOLSTER COMMU
Balance sheet
as at 31 March 2025
2025
2024
Notes
Fixed a&sets
Tangible assets
55,(X)9
63,375
Current assets
Debtors
Cash at bank and in hand
10
186,077
231,056
195,314
214,790
417.133
410,104
Creditors: amounts falling
due within one year
11
(56.920)
(44,173)
Net current assets
360.213
365.931
Total assets less current
liabilities
Creditors: amounts falling due
after more than one year
415,222
429,306
12
(7.564)
(15,357)
Net assets
407,658
413,949
Funds
Unrestricted funds
Re%tricted tunds
395,658
12.000
398,324
15.625
Totsl funds
407,658
413,949
The financial statements were approved by the Directors on 3 December 2025 and signed and approved for
issue on its behalf by
Martina Flynn
Director
The notes on pages 16 to 26 forni an integral part of these financial statements.

BOLSTER COMMU
Cash flow statement
for the year ended 31 March 2025
2025
2024
Cash generated from operations
Net income l (expenditure) for the year
Depreciation
Movement in debtors
Movement in creditors
(6,291)
8,366
9,237
4.954
(41.905)
8,366
(93.670)
(71,123)
Net cash movement from operating activities
16.266
(198,332)
Cash flow statement
Cash flow from investing activities
Movement in cash in the year
16,266
(198,332)
Reconciliation of net cash flow to movement in net funds
Movement in cash in the year
Cash and cash equivalents at l April 2024
16,266
214,790
(198,332)
413.122
Cash and cash equivalents at 31 March 2025
231,056
214,790

BOLSTER COMNIU
Notes to the fll)ancial statements
for the year ended 31 March 2025
Accounting policies
Company information
BOLSTER COMMUNtrY is a Company limited by guardntee, registered in Northern Ireland. The
address of the regisiered office is Whilega(es Business Park, Unit l Killeavy Road, Newry, Northern
Ireland, BT35 6UA.
1.1. Accounting convention
The accounts have been prepared in accordance with the charity s Memorandum and Articles of
Association. the CoTnp<inies Act 2006 l￿d"AcCOUntIng and Reporting by Ch￿l1]eS. Stlitement of
Recommended Practice applicable 10 charilies preparing Iheir accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland published in October 2019" The
charity is a Public Benefit Entity as defined by FRS 102.
The financial statements are prepared in sterling. which is the functional currency of the company.
Monetary amounts iii these finaiicial statements are rounded to the iiearest £.
The financial statements are prepared on a going concern basis under the historical cost convention,
modified to iiiclude certain items at fair value. The financial statements are presented in sterling which
is the functional Qu￿enCY of the charily.
1.2. Going concern
At the time of approving the financial statements. the trustees have a reasonable expectation that the
charity has adequate resources 10 continue in operdtional existence for the foreseeable future. Thus the
trustees conlinue to adopi ihe going concern basis of accounling in preparing the financial slatemeiits.
1.3. Charitable funds
Unrestricted funds are available for use ai the discreiion of the trustees in furtherance of their charitable
objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used.
The purposes and uses of the restricted funds are set out in the notes to the financial statements.
1.4. Incoming resources
Income 1% recogni%ed when the charity 1% legally entitled to it after any perforniance conditions have
been met, the amounts can be measured reliably, and il is probable Ihai income will be received.
Cash donations are recognised on receipt. Other donations recognised once the charity hds been
noiified of the donaiion. unless perforniance conditions require deferral of the amouni. liicome lax
recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the
time of the donation.
LEgacies are recognised on receipt or otherwise if the charity has been notified of an impending
distribulion, the amount is known, and receipt is expected. If the amount is not known, the legacy is
treated as a contingent asset.
Investment income is recognised once the income and been declared and notified to bank accounts.

BOLSTER COMNIU
Notes to the fll)ancial statements
for the year ended 31 March 2025
. continued
1.5. Resources expended
All expenditure is accounted for on an accruals basis.
Expenditure is recognised where there is a legal or constructive obligation to make payments lo third
parties, it is probable that the settlement will be required, and the amount of the obligation can be
measured reliably.
1.6. Tangible fixed assets and depreciation
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net
of depreci<ltion <ind <iny impairn]ent losses.
Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its
expected useful life. as follows:
tand and buildings
Fixtures, fittings
and equipment
Iogc residual value
25gc residual value
The gain or loss arising on the disposal of an asset is determined as the difference between the sale
proceeds and the carrying value of the asset. and is recognised in the statement of financial activities.
1.7. Impairnient of fixed assets
At each reporting end date, the charity review% the carrying amounts of it% tangible as8et8 to detern]ine
wheiher there is any indication Ihat those assels have suffered an impairn]ent loss. If any such indication
exists, the recoverable amount of the assel is estimated in order to deterniine the extent of the
impairment loss (if any).
1.8. Cash at bank and in hand
Cash and cash equivalents include cash in hand. deposits held at call with banks, other short-term
liquid investments with original maiurities of three monihs or less. and bank overdrafts. Bank
overdrafis are shown within borrowings in curreni liabiliiies.

BOLSTER COMNIU
Notes to the fll)ancial statements
for the year ended 31 March 2025
. continued
1.9. Financial Instruments
The charity has elected to apply the provisions of Section I I 'Basic Financial Instruments. and Section
12 '0ther Financial InstTumeni% 1%5ue%' of FRS 102 to all of its fii)ancial in%trument%.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to
the contractual provisions of the instrument.
Financial asseis and liabilities are offsei. with the net amounts presented in the financial statements,
when there is a legally enforceable right to set off the recognised amounts and there is an intention to
settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assels. which include debtors and cash and bank balances, are initially measured at
transaction price including transaction costs and are subsequently carried at amortised cost using the
effective interest method unless the arrangement constitutes a financing transaction. where the
trdnsaction is me<isured at the present value of the future receipts discounted at a market rate of interest.
Financial assets classified as receivable wiihin one year are not amortised.
Basic f￿anCIal liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at tran8action price
unless the arrangement consiitutes a financing iransaclion, where ihe debt instrument is measured at the
present value of the future payments discounted at a market rate of interest. Financial liabilities
classified as payable withiii one year are not amortised.
Debt instruments are subsequently carried at amortised cost. using the effective interest rate method.
Trade creditors are obligations to pay for g(KKls or services that have been acquired in the ordinary
ourse of operations from suppliers. Amounts payable are classified as current liabilities if Payment is
due within one year or less. If noi, they are presented as non-current liabilities. Trade creditors are
recognised initially and subsequenily ai iransaclion price.
1.10. Taxation
The charity is an exempt charity within the meaning of Schedule 3 of the Charities Act 2011 and is
onsidered to pass the tests set out in Prf￿agraph I Schedule 6 Fin<ince Act 201 O and therefore it Tneets
the definition of a charitable company for UK co￿orali0n ttix putposes.
1.11. Employee benefits
The co%t ot any unused holiday entitlement 18 recognised in the peri(Kl in which the employee, s services
are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably
Committed to tertninate the employment of an employee or to provide termination benefits.

BOLSTER COMNIU
Notes to the fll)ancial statements
for the year ended 31 March 2025
. continued
1.12. Retirement benefits
Payments lo defined contribution retirement benefit schemes are charged as an expense as they fall due.
Net incoming resources for the year
2025
2024
Net incoming resources is stated after charging-
Depreciation and other amounts wriiten off iangible asseis
Auditors, remuneration
8.366
3,588
8,366
3,588
Employees
Number of employees
The average monthly numbers of employees
during the year were:
2025
2024
Management and administraiion
33
29
Employment costs
2025
2024
Wages and salaries
Employers national insurance
Pension costs
636,665
45.065
60.825
607,921
43.031
34,010
742.555
684.962
The number of employees who received total employee benefits (excluding employer pension costs) of
more than £60,000 is as follows:
2025
2024
£60,001- £70,0(KI
The charily trustees were not paid or received any other benefits from employment with the charity,
neither were they reimbursed expenses during the year (2024: £Nil).
The remuneration paid or payable to key management staff for employee services was £54,009.(2024:
£64,-394)

BOLSTER COMNIU
Notes to the fll)ancial statements
for the year ended 31 March 2025
. continued
Unrestricted Restricted
2025
2025
Total
2025
Total
2024
Income from donations and legacies
Donations
27,686
27,686
9,027
27.686
27,686
9,027
In 2024 of the total donation income of £9.027 was attributable to unrestricted iiicome
funds.
Unrestricted Restricted
2025
2025
Total
2025
Total
2024
5. Income from charitable activities
Big Lottery Fund- generated income
Community Foundation for Nl
MACE
SHSCT
NIHE- homeless fund
EISS NIACRO- generated income
Gullion Home 2 Hospital
Mourne Home 2 Hospilal
Homestart
Domiant Account8
Connections income
Other generated income
Building Futures Programme
DFC Hardship fund
MDT- GP Federation
60,000
60,000
46,000
112.153
324,196
22.450
375,456
375,456
32,062
32,062
40,309
40,309
10,(K)O
l O,(K)O
15,000
15,000
3.490
3,490
24,500
24,500
62,152
62,152
12,000 237,859
129,272
129,272
5.7.53
18,903
2,340
29,500
49,574
128.691
114,894
66.000
225.859
15,(X)O
15,(K)O
225.859
779.241 1.005,100
960,763
In 2024 of the total charitdble income of £128,691 was attributable to unrestricted
income funds with the balance £832.072 adding io the restricted funds.

BOLSTER COMNIU
Notes to the fll)ancial statements
for the year ended 31 March 2025
. continued
Unrestricted Restricted
2025
2025
Total
2025
Total
2024
Income from other trading activities
Fundraising
Shop income
403
54.091
403
54,091
2,136
50.729
54.494
54,494
52,865
In 2024 of the total income from other trading activities of £52,865 was attributable to
unrestricted income funds.

BOLSTER COMNIU
Notes to the fll)ancial statements
for the year ended 31 March 2025
. continued
2025
2024
7. Expenditure:
Charitable activities
Wages and salaries
Employer's NI contributions
Staff money purchase pension costs
Shop stock purchases
Training and development
Travelling expenses
Volunteers costs
Programme costs
Sundry expenses
636,665
45,065
60,825
27,803
4,160
30,561
15,314
122,753
7,374
607.921
43,031
34.010
27,479
3,539
28.826
37,419
158.459
252
950,520
94Q.936
Support and administrative expenses
Reni
Insurance
Cleaning and repairs
Recruitment costs
Printing, postage and stationery
Digital marketing and communicalions
Telephone and internet
Computer cosis
Hire of equipment
Outsourcing finance
Audit
Bank and interest charges
Fees and subscriptions
Depreciation
28,701
10,873
4,460
590
8,784
24,940
10,841
8,625
27,677
10,197
2.515
630
5.737
24,952
10.476
10,287
89
15,972
3,588
1.048
2,090
16,260
3,588
3,671
13,352
8,366
143,051
123,624
Total expendithre
1.093,571
1,064,560
Analysis by fund
Unrestricted funds
Restricted funds
310,705
782.866
1,093,571
For the year ended 31 March 2024
Unrestricted funds
Restricted funds
200,468
864.092
1,064,560

BOLSTER COMNIU
Notes to the fmancial statements
for the year ended 31 March 2025
. continued
Taxation
No liability to UK corporation lax arises on ordinary activities for the year. The Company is a
registered charity .
Fixtures,
Refurbishment fittings and
costs
equipment
Tangible fixed assets
Total
Cost
At l April 2024
81,690
62,793
144,483
At 31 March 2025
81.690
62,793
144,483
Depreciation
At l April 2024
Charge for the year
23.379
5,831
57,729
2.535
81,108
8.366
At 31 March 2025
29,210
60,264
89,474
Net book values
At 31 March 2025
52,480
2,529
55,009
At 31 March 2024
58.311
5.064
63,375
10.
Debtors
2025
2024
Trade debtois
Other debtors and prepayments
152,320
33,757
172.650
22,664
186,077
195.314

BOLSTER COMNIU
Notes to the fll)ancial statements
for the year ended 31 March 2025
. continued
11.
Creditors: amounts falling due
within one year
2025
2024
Bank loan
Credit card
Trade creditors
Other taxe5 and s(Kial security costs
Deferred income
Accrudls
10.656
1.286
24,340
5.265
2,773
12.600
10.656
1.006
3,586
24.807
518
3.600
56,920
12.
Creditors: amounts falling due
after more than one year
2025
2024
Bank loan
7.564
15,357

BOLSTER COMNIU
Notes to the financial statements
for the year ended 31 March 2025
. continued
Balance
April 24
Incoming Outgoing
Balance
Resources R&sources Transfer March 25
13 Restricted Funds:
Community Foundation for Nl
SHSCT
NIHE- homeless fund
EISS NIACRO- generated income
Gullion Home 2 Hospit<il
Mourne Home 2 Hospilal
Homestart
Dorniant Accounts
Connections income
Building Futures Programme
MDT - GP Federation
Big Lottery Fund - generated income
DOH research
15.625
(15,625)
375,456 (375,456)
32.062
(32.062)
40,309
(40,309)
i 0.000
(i 0.000)
15,000
(15,000)
3.490
(3.490)
24,500
{24,500)
62.152
{62.152)
129.272 (129.272)
15,0(K)
(15,0(K))
60.000
{60.000)
12,0(X)
12,000
15.625
779.241 (782.866)
12,000
Unrestricted Funds:
Generated income
Designated Sustainability fund
Designated Whitegaies capitalised fund
SDS
Shop income
276,144
50.000
72.180
91,240 (111,828)
26,288 281,844
50,000
63,814
(8.366)
162.708 (162.708)
54.091
{27.803) (26.288)
398.324 308.039 (310,705)
395,658
Unrestricted Restricted
14.
Analysis of net a&sets between funds
reserve
reserve
fund
fund
Total
Fund Balances at 31 March 2025
represented by:
Tangible fixed assets
Net current assets
55.009
340,649
55,009
352,649
12,000
395.658
12,000
407,658

BOLSTER COMNIU
Notes to the fll)ancial statements
for the year ended 31 March 2025
. continued
15.
Related party transactions
There were no material related party transactions to disclose during the year.
16.
Ultimate Controlling party
The ultimate controlling party of the charity is the Trustees.
17.
Company limited by guarantee
The charity is a company limited by guarantee governed by a Memorandum and Articles of Association.
The liability of each member is limited io an amount not exceeding £ l.