Charity Commlsslon No: NIC 107707 Company Reglstratlon No: N1636077 ALLA PARISH COMMUNITY GROUP LIMITED (A company limited by guarantse and not having a Share capital) TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025 ALLA PARISH COMMUNITY GROUP LIMITED CONTENTS Page Report of the Board of Trustee8 Independent Examlner's Report Statement of Financlal Activities Balance sheet Notes to the financial statements ALLA PARISH COMMUNITY GROUP LIMITED STATEMENT OF FINANCIAL ACTIVITIES INCORPORATING THE INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 JANUARY 2025 Unrestrfcted Designated Restrlcted Total Total Funds Funds Funds Funds Funds 2025 2025 2025 2025 2024 Notes Income and Endowments from Income from charitable activities 70 Total Income 70 Expenditure on charltable actlvities 6,161 6,161 1,440 Net Income/(expenditure) Transfer between funds (6,161) {6, 161) (1,370) Net movement In funds (6,161) (6,161) 11,370) Reconclllatlon of funds Total funds brought forward 9,411 9,411 10,781 Total funds carried forward 3,250 3,250 9,411 Under charity accounting all transactions are reflected within the Statement of Financlal Activities and, as such, no separate statement of total recognised gains and losses would be required. All the activities of the charity are classified as ongoing. The notes on pages 7-9 form part of these financial statements and should be read in conjunction herewith. On Behalf of the Trustees David Slater (Chair) ALLA PARISH COMMUNITY GROUP LIMITED BALANCE SHEET AS AT 31 JANUARY 2025 2025 2024 Notes Curront a8sots Cash at bank 3,250 9,411 Creditors.. amounts fallin9 due within one year Net currnnt a888ts 3,250 9,411 Net a880ts 3,250 9,411 Funds of tho Charfty Unrestricted funds 3,250 9,411 Unrestricted designated funds Restricted funds 3,250 9,411 For the year ended 311t January 2025 the company was pntitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audlt In accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibility for complying with the requirements of the Companies Act 2006 with respect to accounting records and for the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to companies subject to the small Companies regime. The notes on pa8es 7-9 form part of these financial statements and should be read in conjunction herewith. rd The accounts were approved by the Board of Trustees on 23 September 2025 and signed on behalf of the Trustees by .David Slater (Chair) Company Registration No: N1636077 Charity Commission No: NIC107707 ALLA PARISH COMMUNITY GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025 Accounting policie8 Charfty Informatlon ALLA PARISH COMMUNITY GROUP LIMITED is a private company limited by guarantee incorporated in Northem Ireland. The registered address Is 91 Cumber Road, Claudy, Co Londondery BT47 4JA. Accountlng conventlon The financial stalements have been prepar8d In accordanc8 Wlth the charity's goveming document, the Companies Act 2006 and "Accounting and Reportlng by Charities.. Statement of Recommended Practice applicable to charities preparing th8ir accounts in accordance with Ihe Financial Reporting Standard applicable In the UK and Republic of Ireland (FRS 102). {a8 amend8d for accounting periods commencing from 1 January 2016). The charity is a Public Benefit Entty 88 defined by FRS 102. The charity has taken advantage of the provi8lon8 in the SORP for charitle8 applylng FRS 102 Upjate Bulletin 1 not to prepare a Statement of Cash Flow8. The financial statements are prepared in sterling, which is the functional currency of the charlty. Monetary amounts In these financial statements are rounded to the ne8re8t £. The financial statements have been prepared under the historical c081 convention. The principal accounting polScles adopted are set out below. Golng concem The trustees have prepared these financlal 8tatement8 on tha golng Concern basis. The trustees are satisfied that the charlty ha8 the nece88ary re8ource8 to meet plans and operatlonal exp8ndlture untll at least 31 January 2028. The trustees, however, are not In 8 Posrtlon to assess the available financial re80urce8 necessary for the operation of the charity beyond the end of Fts financial year to 31 January 2026. Fund accountlng Unrestricted funds are general funds whlch are avallable for use at the dl8cretlon of the trustees in furtherance of the general objectives of the Gharity. Designated funds are unrestricted funds of the charity which the Trustees hav8 decided at thelr discretion to sat aslde for use for a specific purpose. Restricted funds are subjected to restrictions on their expenditure Imposed by the donor. Incoming r•8ource8 Income is recognised in Ihe statement of financial actlvities when the charlty ha8 entitlement to the funds, any perft)rmance conditions attached to the item(s) of income have been met, it is probable that the income will be received, and the amount can be quantified with reasonable accuracy. The followlng speclflc policies are applied to partlcular calegorie5 of income. -voluntary income is received by way of grants and donalions and is included in full in the Statement of Financial Activities when recelvable. Grants, where entitlement 18 not conditional on the delivery of a specific performance by the charity, are recognised when the ch8rity becomes unconditionalty entitled to the grant. -Incomlng resources from grant8, where related to performance and specific deliverables, are accounted for as the charity earns the right to consideration by its perfomiance. -Donated services and facilities are recognised as income when the charity has control over the Item, any conditions associated with the donated item have been met. the receipt of economic benefit from the use by the charity of the item is probable and that economic benefft can be measured reliably. The value of seN1￿5 provided by volunteers has nol been included in these financial statements. ALLA PARISH COMMUNITY GROUP LIMITID NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025 Resources expended Expenditure is recognised once there is a legal or constructive obligation to maka a paymentto a third party, it is probable that settlement will be required, and the amount of the obligation can be m8a8ured reliably. Cash and cash equlvalonts Cash and cash equivalents include cash and short term highly liquid investments with a short matuiity of three month8 or less from the date of acquisition or opening of the deposit or similar account. Dobtorn Debtors and accrued income are recognised at the settlement amount due. Credltorn and provlslons Creditors and provisions are r8cognised where the charlty has a present obligation resulting from a past event that wlll probably result in the transfer of funds to a third party 8nd the amount due to settlè the obligatlon can be measured or estimated reliabty. Creditors and provisions are normally recognl8ed at their settlement amount after allowlng any trada discounts due. Income from charftabl• a¢tlvltlo• Unre•trlctsd Deslgnated Fund• Fund8 2025 2025 Re8trlctod Funds 2020 Total Fund• 2025 Total Fundg 2024 Grants Donations 70 70 Co•t• dlr•ctly attrlbut•ble to charltabl• actlvltle8 Unrngtrlcted 0•8lgnaled Fund8 Fund8 2025 2025 Re8trlctsd Fund8 2025 Totsl Fund8 2025 Totsl Funds 2024 Painting hall Light and heat Carpet Defibrillator First Responder training Kitchenware 1,980 1,517 270 1,980 1,517 270 440 828 1,983 100 30 1,983 100 30 Bank fees 181 181 172 Examinerf5 fees 100 100 6,161 The costs in 2024 V￿re all unrestricted.. ALLA PARISH COMMUNITY GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025 Reconclllatlon of fund8 At1Feb 2024 Incomlng Outgolng Re8our¢e• Re8ources At 31 Jan 2025 Tran8fer8 Unrestricted funds 9,411 (8,161) 3,260 Designated funds R88tri¢ted funds 9,411 {6,161) 3,250 Unrestrlcted funds: the unrestricted funds of the charlty comprise the unexpended bal8n¢es of donations and grants which are not subject to specific conditlons by donors and grantors as lo how they may be used. Restricted fund8: th[8 represents grants received and receivable for speclfic purposes which have not been expended at year end. Tru•tse8' romuneratlon •nd expen808. None of the trustees r8C8ived remuneration during the year ended 3111 January 2025. 6 Taxatlon The company is a charity and18 recognised as such by HM Revenue and Cu8tom8 under charity tax ref: N100674 Flnanclal Instrument• The charity ha8 no financial instruments other than the ba8lc financlal Instruments. Contlngent Ilabllltle• Certain grants recelved and recelvable may become repayable to the funder If the charily is no longer able to meet the conditions under which they were awarded. Due to the nature of these contingencies, it may not be posslble to quantify the potential financial effect or give an indication of the timing as to the liabilities that may ar18e. Flnanclallcapltal commltments The company had not entered into any financial or capital commitments at year end. Legal statu8 of the Charfty 10 The Charity is a company limM8d by guarantee and ha8 no share capltal. The liability of each member in the event of 8 winding- up is Ilrnited to £10.