Breen Centre Signed Financial Statements for Year Ended 31[st] March 2026
Breen Centre
(Charitable Company Limited by Guarantee)
Annual Report and Financial Statements For Year Ended 31[st] March 2026
34 Knockmoyle Drive
Antrim
BT41 1HE
Table of Contents
| Members of the Board and Professional Advisors | 3 |
|---|---|
| Trustees’ Report for the year ended 31 March 2025 | 4 |
| Independent Accountant’s Report to the Members of Breen Centre | 5 |
| Respective responsibilities of Members and Examiners | 5 |
| Basis of Independent Accountant’s Statement | 5 |
| Independent Examiner’s Statement | 5 |
| Statement of Financial Activities for Year Ended 31stMarch 2025 | 6 |
| Statement of Financial Position at 31stMarch 2025 | 7 |
Members of the Board and Professional Advisors
| Trustees | Adree Margaret Wallace | |
|---|---|---|
| David Moore | ||
| Catrina Feely | ||
| Denise Esdale | ||
| Deirdre Doherty | ||
| Laura Couser | ||
| William Frew | (Resigned 14th January 2026) | |
| Catrina Grace Feely | ||
| (Secretary) | ||
| Company Number | NI029657 | |
| Charity Registration | 107827 | |
| Number | ||
| Registered Ofice | 4 Hightown Road, | |
| Newtownabbey, | ||
| Northern Ireland, | ||
| BT36 7UA | ||
| Independent Examiner | DJB Accounting Ltd | |
| 34 Knockmoyle Drive, | ||
| Antrim | ||
| BT41 1HE |
Trustees’ Report for the year ended 31 March 2026
Objectives and Activities
The Breen Centre is a charitable company limited by guarantee, established to promote community development, education, health and wellbeing in the local area. The Centre provides educational and social programmes, activities, and initiatives designed to improve inclusion and quality of life for local residents.
The trustees confirm that they have had due regard to the Charity Commission for Northern Ireland’s guidance on public benefit when planning and carrying out the charity’s activities.
Achievements and Performance
During the year, the Centre:
-
Hosted a wide range of community, cultural and educational events;
-
Welcomed countless users through its programmes; and
-
Secured grant funding to deliver a wide range of programmes.
The trustees are grateful to all funders, partners, volunteers and local residents who contributed to the success of the year’s activities.
Financial Review
Total income for the year amounted to [2025: £104,706 ], with expenditure of [2025: £117,495 ], resulting in a [2025: deficit of £12,789 ] Reserves at the year-end were £35,179 which the trustees consider appropriate to maintain the Centre’s ongoing operations and manage unforeseen costs.
The charity continues to operate on a sound financial footing, with good control over costs and regular monitoring by the trustees.
Structure, Governance and Management
The Breen Centre is governed by its Articles of Association and managed by a board of volunteer trustees who also serve as company directors.
The board met regularly throughout the year to oversee strategy, finance and operations. Day-to-day activities are supported by volunteers.
Statement of Trustees’ Responsibilities
The trustees are responsible for preparing this report and the financial statements in accordance with applicable law and accounting standards, and for ensuring proper accounting records are kept. They also confirm that the financial statements give a true and fair view of the charity’s affairs and that the charity is a going concern.
Approved by the Board of Trustees on Monday 3[rd] August 2026
and signed on its behalf by:
Denise Esdale
DENISE ESDALE Chairperson
Independent Accountant’s Report to the Members of Breen Centre
I have examined the Financial Statements of Breen Centre for the year ended 31[st] March 2026, set out on the following pages.
This report is made solely to the members by an accountancy firm licensed by the Chartered Institute of Public Finance and Accountancy, a Recognised Professional Accountancy Body, to carry out independent reviews.
Our examination has been undertaken so that we might state to the members those matters we are required to state to them to make this report and for no other purpose. To the fullest extent permitted by law.
I do not accept or assume responsibility to anyone other than the members for this work, for this report, or for the statements made.
Respective responsibilities of Members and Examiners
The society’s members consider that an audit is not required for the year and that an independent review is appropriate.
It is my responsibility to:
Examine the accounts: and State whether particular matters have come to our attention.
Basis of Independent Accountant’s Statement
An examination includes a review of the accounting records kept by the society and a comparison of the income and expenditure account presented with those records.
It includes consideration of any unusual items or disclosures in the income and expenditure account and seeks explanations from the members concerning any such matters.
The procedures undertaken, do not provide all the evidence that would be required in an audit, and consequently, I do not express an audit opinion on the income and expenditure account.
Independent Examiner’s Statement
In the course of this examination, no matter has come to my attention which gives a reasonable cause to believe that in, any material respect, the members have not met the requirements to ensure that:
Proper accounting records are kept; and
Accounts are prepared which agree with the accounting records.
or
To which, in our opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.
David Blair CPFA (08/09/2026)
(409019-CIP)
Statement of Financial Activities for Year Ended 31[st] March 2026
| Restricted | ||||
|---|---|---|---|---|
| Unrestricted | Income | Total | ||
| funds | funds | funds | Total last year | |
| Income | 2026 | 2026 | 2026 | 2025 |
| £ | £ | £ | £ | |
| Donations, legacies and Grants | - | 89,862 | 89,862 | 101,107 |
| Fundraising events | 2,292 | - | 2,292 | 3,599 |
| Total Incoming Resources | 2,292 | 89,862 | 92,153 | 104,706 |
| Expenditure | ||||
| Charitable activities | - | 119,370 | 119,370 | 102,956 |
| Bank charges and interest | 63 | - | 63 | 53 |
| Cost of fundraising events | 706 | - | 706 | 1,556 |
| Insurance | - | 207 | 207 | 179 |
| Ofice expenses | - | 5,841 | 5,841 | 1,389 |
| Rent, rates and power | - | 2,675 | 2,675 | 11,249 |
| Repairs and maintenance | - | 180 | 180 | 112 |
| Total Resources Expended | 768 | 128,272 | 127,041 | 117,495 |
| Net Incoming/(Outgoing) | ||||
| Resources Before Transfers | 1,523 | -38,411 | -36,887 | -12,789 |
| Gross Transfers Between Funds | - | - | - | - |
| Net Movement in Funds | 1,523 | -38,411 | -36,887 | -12,789 |
| Total Funds Brought Forward | 54,854 | 17,212 | 72,066 | 84,855 |
| Total Funds Carried Forward | 56,377 | -21,199 | 35,179 | 72,066 |
Statement of Financial Position at 31[st] March 2026
----- Start of picture text -----
Balance Sheet
Not
e 2026 2025
Fixed Assets
Tangible Assets 5 5,115 7,610
Total Fixed Assets 5,115 7,610
Current Assets
Cash at bank and in Hand 6 30,064 64,456
Total Current Assets 30,064 64,456
Creditors: Amounts Falling Due Within One
Year
Accrued Expenses - -
Net Current Assets 30,064 64,456
Total Assets Less Current Liabilities 35,179 72,066
Creditors: Amounts Falling Due After One Year - -
Net Assets 35,179 72,066
Represented By General Fund
Unrestricted Funds - -
Restricted Funds 7 35,179 72,066
Total Funds at 31 [st] March 2026 35,179 72,066
----- End of picture text -----
The trustees are required by the constitution to prepare financial statements for each financial year which reflects the charity’s financial position at the end of the year and of the results for that period.
In preparing those financial statements, the trustees are required to select suitable accounting policies that are in keeping with Generally Accepted Accounting Principles, apply them consistently and make judgements and estimates that are prudent and reasonable. The financial statements are prepared in accordance with fundamental accounting.
The trustees acknowledge their responsibilities for safeguarding the assets of the Charity and take reasonable steps for the prevention and detection of fraud and accounting misstatements.
Approved by the Board of Trustees on Monday 3[rd] August 2026 and signed on its behalf by:
Denise Esdale
DENISE ESDALE Chairperson