REGISTERED COMPANY NUMBER: N16Ub737 [iNDrtnErn irera￿a).
REGISTERED CHARITY NUMBER: NIA
ort of the Trustees and
Unaudited Fiiiaiicial Statcinents for the Year Ended 31 March 2023
for
Ma hiibe
Cotntnuni
Association
ASC Wylie UBU Ltd
Qualified Accountants, Tax & Business Advisors
7 Lisburn Street
Royal Hillsborough
Co. Down
BT26 6AB

haber
Cominunit Association
Contcnls of tlie Financial Stateinents
for the Year Ended 31 March 2023
Page
Report of the Tivstees
Tndeiieiident Exaiiiiner's Report
Slatcmeiit of Financial Activities
Balancc Sheet
Notes to tlie Finaiicial Statements
7 to 13
Delai led Statemeiit of Fiiiancial Activities
14

abe
Association
ort of the Tn￿teeS
for the Year Ended 31 March 2023
The trustees who are also directors of the charity for th¢ purposes of the Companies Act 2006, present their
report with the fmancial statements of thc charity for the year ended 31 March 2023. The tru5t¢cs have
adopted the provisions of Accounting and Reporting by Charities.. Statement of Reconllnended Practice
applicable to charities preparing thcir accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Irelatid (FRS 102) (effectivc l January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
To provide facilities and amenities in the interests of social welfare for recreation and other leisure time
occupations, to advance education and incre&se physical and mental wellbeing with the object of in]proving
the conditions of life for the residents of Maghaberry.
Public benefIt
The directors have given this consideration and will adhere to the Charity Conllnission for Northern Ireland's
guidance on public benefit.
ACHIEVEMEiYf AND PERFORMANCE
Charitable activities
Maghabeny Community Association follow diiection on the aims set out in the Community d¢v¢lopment
plan.
We continually provide trainiJ]g to our volunteers and th¢ residents of Maghabeny to enable us to deliver
clubs and activities throughout the year to the highest possible standard that adhere to the guidelines set out
in our policies and procedures.
After school clubs, youth club, gardening club. Over 50s club and Parent and Toddler ￿0Up are aIl delivercd
weeldy by volunteers and ar¢ primarily aimed to reduce isolation and increasing community cohcsion.
This year has thown a recovery from the loss in footfall recorded over the pandemic. We are now achieving
the same footfaIl as prc covid times.
FINANCIAL REVIEW
Financial position
The directors have comprehensive f￿anCIal procedures in place for the income and expenditure of the
Maghaberry Community Association.
The Accounts will be prepared by an appointed Indcpendent Examiner each year to 31 st March.
During the rU￿ent period there was a deficit of (£11751) in the previous year there was a deficit {£4.975).
The balan¢¢ in reservcs at the y¢ar end included £50,000 which is designated funds.
FUTURE PLANS
Maghaberry Community Association plan to continu¢ with a schedule of activities and to build upon the
succ¢ss enjoyed in previous years.
Page I

abe
Communi
Association
ort of the Trustees
f r the Year Ended 31 Nlarch 2023
STRUCTURE, GOVERNANCE AND MANAGEMENr
Governing document
The charity was established in 2005 and completed registration with the Charity Commission on 28th
S¢ptember 2020.
The Con]mittee of 12 n]cmbers wbj'ch are all residents of the local community are elected annually at an
Annual General Meeting which takes place no Iater than 18 months from the previous AGM.
The committee consists of Chairpersoffj Treasurer. secretsry and committee members who hold their position
until they stand down or are requested to stand down.
Maghaberry Community Centre follow strict guidelines which are clearly set out in our Policies and
Procedur¢s.
REFERENCE AND ADMll¥ISIRATIVE DETAILS
Registered Company num ber
N1606737 (Northern Ireland)
Registered Charity number
NIA
Registered office
18 MaJabetry Road
Maghabeny
Lisburn
Antrim
BT67 OJG
Trustees
Mrs O Hunter
Ms H Reddick
SB Reddick
Company Secretary
Mrs O Hunter
Independent Examiner
ASC Wylie UBU Ltd
Qualified Accountants, Tax & Businc55 Advisors
7 Lisbum Stre¢t
Royal Hi11sborough
Co. Down
BT26 6AB
Approved by ord¢r of thc board of trustces on....... ..................................... and si￿]ed0n its behalf by".
Ms H Reddick - Trustee
Page 2

tnde
endent Examinegs R ort to the Trustees of
habe
Communi
Association
I r¢port on the accounts of the company for the year ended 31 March 2023. which are set out on pages four
to thirteen.
Respective ruponsibilities of charity trustees and examiner
As the charity's trust¢es (and also the dircctors for the pU￿oseS of company law) you are responsible for the
preparation of the accounts in accordance with the r¢quirements of the Companies Act 2006.
Having satisfied myself that th¢ charity is not subject to audit under company law and is e]i(Fible for
independ¢nt examination, it is my responsibility to..
examine the accounts under Section 65 of the Ch￿itIeS Act
follow the procedures laid down in the general Diiections given by the Charity Commission for
Northern Ircland under Section 65(9)(b) of the Charities Act
state whether partlcular matters have come to my attention.
Basis of the independent examiner's report
I have examined your charity accounts as required under Section 65 of the Charities Act and my examination
was carried out in accordancc WAth the general Directions given by the Charity Conlmission for Northem
Ireland under Section 65(9)Ib) of the Charities Act. The examination included a review of the accounting
records kept by the charity and a comparison of the accounts presented with those records. It also included
consideration of any unusual items or disclosurcs in the accoun￿ and seeking explanations from you as
charity t￿SteeS concerning any such matters.
My role is to state whether any material matters hav¢ come to my attention giving me cause to beIi¢ve:
That accounting records wcre not kept in accordance with Section 386 of the Companies Act 2006
That the accounts do not accord with those accounting records
That the accounts do not comply with the accounting requtrements of Section 396 of the Companies
Act 2006 and with the methods and principles of the Charities Statement of Recommended Practice
applicable to charities pieparing their accounts in accordance with the FinanciaI Reporting Standard
applicable in the UK and Republic of Ireland
That there is further i￿onnatIon needed for a prop¢r understanding of the accounts to be r¢ached.
Independent examiner's statement
I have completed my examination and have no concerns in respect of the matt¢rs (l ) to (4) listed abov¢ an
in connection with following the Directions of the Charity Commission for Northem Irelan￿ I have found no
matters that requtre drawing to your attention.
Mr A S C Wylie FCA
ASC Wylie UBU Ltd
Qualified Accountants, Tax & Business Advisors
7 Lisburn Str¢et
Royal Hillsborough
Co. Down
BT26 6AB
Date..
Page 3

Communi
Association
Statement of Financial Activities
for the Year Ended 31 March 2023
2023
Total
fLmds
2022
Total
funds
Unrestricted Restricted
fund
fund
Notes
INCOME AND ENDOWMENTS FROM
Charitable activities
Support activities
9,351
25.000
34.351
41.723
Other trading activities
26,850
26.850
21,493
Total
36,201
25.000
61.201
63,216
EXPENDfTURE ON
Cost of generatiniF voluntary income
25.000
25,000
25,000
Charitable activities
Support activiti¢s
Management & governance costs
48.952
48,952
40.501
2.690
Total
48.952
25,000
73,952
68.191
NET INCOMEI(EXPENDrruRE)
(12.751)
(12.751)
(4.975)
RECONCIIIATION OF FUNDS
Total funds brought forward
15.738
50,000
65,738
70,713
TOTAL FUNDS CARRIED FORWARD
2.987
50,000
52.987
65,738
The notes forni part of thcse financial statements
Page 4

abe
Con]muni
Association
Balanc¢ Sheet
31 March 2023
2023
TotaI
funds
2022
Total
funds
UnrestrACted Restrictcd
fund
fund
Notes
FIXED ASSETS
Tangible assets
2,157
2,157
85
CURRENT ASSETS
Cash at bank
3,533
50,000
53,533
67.003
cRED￿ORs
Amounts falling due within one year
(2,703)
(2,703)
(1.350)
NET CURRENf ASSETS
830
50.000
50,830
65.653
TOTAL ASSETS IESS CURRENT
LIABILrrIES
2,987
50.000
52,987
65.738
NET ASSETS
2,987
50.000
52,987
65,738
FUNDS
Unrcstricted funds
R¢5tricted funds
io
2.987
50.000
15,738
50,000
TOTAL FUNDS
52.987
65,738
The charitable company is entitl¢d to exemption from audit under Section 477 of the Companies Act 2006
for the year ended 31 March 2023.
The members havc not required the company to obtain an audit of its f￿anCIal statemcnts for th¢ year ended
31 March 2023 in accordance with Section 476 of the Companies Act 2006.
The truste¢s acknowlcdge their responsibilities for
(a)
ensuring that the charitable company keeps accounting recor(ts that comply WAth S¢ctions 386 and 387
of the Companies Act 2006 and
(b) preparin.
(y fjnancial statement5 which give a truc and fair vi¢w of thc state of affairs of the charitabl¢
company as at the end of each financial year and of its surplus or deficit for Cach fmancial year in
accordance with the requirements of Sections 394 and 395 and which othcrwise comply with th¢
requirements of the Companies Act 2006 relating to financial statcments, so far as applicable to the
charitable company.
The not¢s forni part of these fmancial statcments
Page 5
continued...

abe
Cornmuni
sociation
Balance Sheet- continued
31 March 2023
These financial statements have been prepared in accordance with the provisions applicable to charitable
companies subject to th¢ smaIl companies rcgime.
Th¢,fmAncAal statements were approved by the Board of Truste¢s and authorised for issue on
QcJ£S ,
. and were sign¢d on its bchalf by:
HRe
dick-
rustee
The notes forni part of these fu]ancial statements
Page 6

abe
Communi
Association
Notes to the Financial Statements
for the Year Ended 31 March 2023
AccouNfING POLICIES
Basis of preparing the financial statements
The fmancial statements of the charitable company. which is a public benefit entity under FRS 102,
have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by
Charities: Statement of Recon]mended Practice applicable to charities preparino their accounts in
accordance with the Financial Reportin8 Standard applicable in the UK and Republic of Ireland (FRS
102) (effectiv¢ l January 2019),, Financial Reporting Standard 102 'The Financial Reporting Standard
applicable in the UK and Republic of Ireland, and the Companies Act 2006. The financial statements
have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entid¢ment to
the funds, it is probable that th¢ income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised a5 expendtture as soon as there is a lega] or constructive obli(Fation
committing the charity to that expenditure, it is probable that a transfer of cconomic b¢nefJts will be
required in settlement and the amount of the obligation can b¢ measured reliably. Expenditure is
accounted for on an accruals basis and has been classified under headings that aggregat¢ all cost
related to the category. Where costs cannot be directly attributed to particular headings they have been
allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset ovcr its
estimated useful life.
Taxation
The charity is cxempt from corporation tax on its ch&itable acÈiviti¢s.
Fund accounting
Unrestricted funds can be used in accordance with th¢ charitable objectives at the discretion of the
trustees.
Restricted funds can only b¢ used for particular restricted purposes within the objects of the charity.
Restrictions arise when specified by the donor or when fimds arc raised for particular restricted
purposes.
Further ¢xplanation of the nature and purpose of ¢ach fund is included in the notes to the fmancial
statements.
Grants received
During the ¢￿￿ent year grants where received and treated as incoJn¢. Grants where received in
respect of community support grants from Lisbum & Castlereagh Council.
Page 7
continued...

Communi
ociation
Notes to the Financial Statements - continued
for the Ycar Ended 31 March 2023
OTHER TRADll¥G ACTIvrriES
2023
2022
Evcnts & Activities
26.850
21.493
NET INCOMEI(EXPENDITURE)
Net income/(cxpenditure) is stated after chargingl(crediting):
2023
2022
Professional & consultancy fee
Depreciation - owned assets
6,297
540
1,084
424
TRUSTEES, REMUNERATION AND BENEFITS
There wer¢ no trustees, remuneration or other benefits for the ycar ended 31 March 2023 nor for th¢
year ended 31 March 2022.
Trustees, expenses
Th¢re were no tn￿te¢s, expenses paid for the year ended 31 March 2023 nor for the year ended
31 March 2022.
STAFF COSTS
During thc year th¢ average number of employees was 3 (2019 - 3)
Th¢ average monthly number of employees during the year was a5 follows..
2023
2022
Administration
No employees received emoluments in excess of £60,000.
Page 8
continued...

habe
Con]muni
Association
Notes to the Financial Statements - continued
for the Year Ended 31 March 2023
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTI￿rIEs
Unrestrictcd Restricted
fund
fi￿d
Totat
fwids
INCOME AND ENDOWMENTS FROM
Charitable activities
Support activities
16,723
25.000
41.723
Other trading activities
21.493
21.493
Total
38,216
25,000
63,216
EXPENDITURE ON
Cost of generating voluntary income
25,000
25.000
Charitable activities
Support activities
Management & govemance costs
40,501
2,690
40.501
2.690
Tot21
43,191
25.000
68,191
NET INCOMEI(EXPENDITURE)
(4,975)
(4.975)
RECONCILIATION OF FUNDS
Total funds brought forward
20.713
50.000
70.713
TOTAL FUNDS CARRIED
FORWARD
15.738
50.000
65.738
Page 9
continued...

habe
Communi
Association
Notes to the Financial Statements - continued
for the Year Ended 31 March 2023
TANGIBLE FIXED ASSETS
Fixtures
Pl￿1t and
machinery
Computer
equipment
fittings
Totals
COST
At l April 2022
Additions
2.265
2.612
1.295
1,059
4.619
2,612
At 31 March 2023
4.877
1,295
1.059
7,231
DEPRECJATION
At l April 2022
Charge for year
2,265
523
1,295
974
17
4,534
540
At 31 March 2023
2.788
1,295
991
5,074
NET BOOK VALUE
At 31 March 2023
2.089
68
2.157
At 31 March 2022
85
85
CREDrroRS: AMOUNTS FALLING DUE wrrHIN ONE YEI(R
2023
2022
Bank loans and overdrafts (see note 9)
Accruals and deferred income
1.334
1.369
1,350
2,703
1.350
LOANS
An analysis of the maturity of loans 15 given below..
20?3
2022
Amounts fallino due within one year on d¢mand..
Bank over(Irafts
1,334
Page 10
continued...

habe
Communi
Association
Notes to the Financial Statements - continued
for th¢ Year Ended 31 March 2023
10. MOVEMEIYT IN FUNDS
Net
movemcnt
in funds
At
3113123
At 114122
Unrestrieted funds
General fund
15.738
(12.751)
2.987
Restricted funds
Designated fimd
50.000
50.000
TOTAL FUNDS
65.738
(12.751)
52.987
Net movement in fLmds, included in the above are as follows:
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
36.201
(48,952)
(12,751)
Restricted funds
Designated fijnd
25,000
(25,000)
TOTAL FufiDS
61.201
(73.952)
(12,751)
Comparatives for movement in funds
Net
movement
in f[￿d5
At
3113122
At 114121
Unrestricted funds
General fund
20,713
(4,975)
15.738
Restricted funds
Designated fund
50.000
50,000
TOTAL FUNDS
70.713
(4.975)
65,738
Pagell
continued...

abe
Communi
Association
Notes to the Financial Statements - continued
f r the Year Ended 31 March 2023
10. MOVEMENf IN FUNDS - continued
Comparative net movcmcnt in funds. included in the above are as follows..
Incoming
resources
Resources
¢xpended
Movement
in funds
Unrestrieted funds
General fijnd
38,216
(43.191)
(4,975)
Restricted funds
Designated fund
25,000
(25.000)
TOTAL FUNDS
63.216
(68.191)
(4.975)
A current year 12 months and prior year 12 months combined position is as follows..
Net
movement
in funds
At
3113123
At 114121
Unrestricted funds
General fund
20,713
(17.726)
2,987
Restricted funds
Desi￿ated fund
50.000
50.000
TOTAL FUNDS
70,713
(17,7?6)
52,987
A current year 12 months and prior year 12 months combined net movemenL in funds, included in the
above are as follows:
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fimd
74,417
(92,143)
{17.726)
Restricted funds
Designated fund
50,000
(50,000)
TOTAL FUNDS
124,417
(142,143)
(17,726)
Page 12
continued...

abe
Communi
Association
Notes to the Financial Statements - continued
for the ye￿ Ended 31 March 2023
11. RELATED PARTY DISCLOSURES
There were no rclated paty transactions for thc year ended 31 March 2023.
Page 13

abe
Communi
Association
Detailed Statement of Financial Activities
for the Year Ended 31 March 2023
2023
2022
INCOME AND ENDOWMENTS
Other trading activities
Events & Activities
26.850
21,493
Charitable activities
Grants
34,351
41,723
Total incoming resources
61.201
63,216
EXPENDITURE
Cost of generating voluntary income
Direct wages & staff costs
25,000
25.000
Charitable activities
Events
5.949
6.308
Support costs
Management
Wages & staff costs
Social security
Pensions
Insurance
Light and heat
Telephone/internet/computer
Postage and stationery
Adv¢rtising
Sundries
Travel & subsistence
Plant and machinery
Comput¢r equipment
Bank interest and charges
4,895
6,060
1.839
1,807
18,196
956
75
223
1,648
10,369
2,220
1,722
12,775
3,079
125
3,394
81
402
21
421
539
448
36.686
34,616
Governance costs
Professional & consultancy fee
Accountancy and legal fees
6,297
20
1,084
1,183
6,317
2.267
Total resources expended
73,952
68,191
Net expenditure
(12.751)
(4.975)
This pag¢ does not forni part of the statutory fll]ancial statements
Pagc 14