2023-05-31-accounts

Charity registration number NIC 107832 BOURNEVIEW MILL FOOTBALL CLUB ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2023

BOURNEVIEW MILL FOOTBALL CLUB LEGALAND ADMINISTRATIVE INFORMATION Trustees G Anderson M Topping J Taylor A Willis MD Boyce BW Moore M Jackson Charity number NIC 107832 Prlnclpal address 27 Seagoe Road Portadown Craigavon CoArmagh BT63 5HW Independent examiner GMCG Group Limited 17 Mandeville Street Portadown Craigavon CoArmagh BT62 3PB Bankers AIB (NI) 18-20 Scotch Street Dungannon Co Tyrone BT70 1AZ

BOURNEVIEW MILL FOOTBALL CLUB CONTENTS Page Trustees, report Independent examiner's report statement of financial activitie5 Balance sheet Notes lo the financial statements 7-12

BOURNEVIEW MILL FOOTBALL CLUB TRUSTEES, REPORT FOR THE YEAR ENDED 31 MAY 2023 The trustees present their annual report and financial statements for the year ended 31 May 2023. The financial slatements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's Constitution, the Charities Act 2008 and "Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to Gharities preparing Iheir accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 20191. Objectives and activlties Established in 1962, Bourneview Mill Football Club use Pepperton Park, Tandragee Road in Portadown to provide sport and leisure activities for the residents of Portadown and the wider district Gouncil area of ￿magh City, Banbridge and Craigavon Borough Council. The charitable club facilitate community events, training, workshops and functions to participants from all communities, religious and political backgrounds. Two Senior teams play in the Amateur Mid Ulster Football League. Teams train twice a week with qualified coaches and play matches on Saturdays and occasionally mid-week games in spring and summer. Through football related activities the charitable club aim to teach values such as fair play, sportsmanship. commitment and discipline as well as the core sporting skills which are important in maintaining a healthy lifestyle. The trustees have paid due regard to guidance issued by the Charity Commission for Northern Ireland in deciding what activities the charity should undertake. Achlevements and performance During the year there were around fifty players registered with Bourneview Mill Football Club according to the Irish Football Association (IFA). The senior leam played in Section A, the topmost league. Competing against fifteen other teams over thirty matches, they finished in third place. They also competed in knockoul competitions, as well as the Irish, Intermediate, Premier, Bob Radcliffe and Marshall Cups. They reached Ihe final of both the Premier and Marshall Cup. The Bourneview Mill 2nds team played in Ihe Reserve League Division One. Competing against ten other teams over twenty matches they finished seventh. They also competed in knockout competitions, as well as the O'Hara, Wilmer Johnston Memorial Cups and Ihe Mid-ulster Shield. Volunteers at the charitable club also managed the Bourneview 'Minis', for boys and girls aged between 3 and 7 years. This consisted of one hour football training lessons on Saturday mornings. In accordance with the charitable club's Child Protection Policy, all children attending the session were always accompanied with a parent or guardian. Approximately fifty children look part in the training each week from August 2022 to Ihe end of May 2023. Officials from the Bourneview Mill Minis have applied to the IFA Grassroots Development Centre for the Armagh Banbridge and Craigavon Council area, for admittance to their junior competitive system of leagues. The charitable club also organised Thursday night indoor football for over 35's, running from August 2022 to May 2023. Committee members and ex players participated in the one hour sessions at the Soccer Indoors, Portadown.

BOURNEVIEW MILL FOOTBALL CLUB TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MAY 2023 The charitable Club continued to run various workshop5, functions and communily events throughout the year. Workshops included dealing with mental health, wellbeing and sessions of first-aid training were held for the benefits of those involved, from November through to January 2023. Two Quiz nights were held in November 2022 and March 2023. This helped with Gommunily and social inclusion as well as being a fund raising opportunity. The charitable club also hosted a community Fun Day event, in May 2023, in Celebration of the King's coronation. The event was free and open lo the local community. Activities al the event included football games for various ages, bouncy castles, face painting and children's games as well as barbecue food and soft drinks. The volunteers with the Bourneview Minis organised a Christmas party with Santa and a Easter party with the Easter Bunny. To celebrate the club's sixtieth anniversary, a dinner was held at Portadown Golf Club in September 2022, with over one hundred people in attendance. Attendees included committee members, players past and present and friends of the charitable club. Guest speakers were Gerry Armstrong, previous Tottenham Hotspur and Northern Ireland footballer and Liam Beckett, previous Irish league footballer and current football commentator with the BBC and Belfast Telegraph. Throughout the year the charitable club's members organised the ground maintenance of the grass football pitch with fertiliser addition and improvement of soil drainage by the addition of neutral sand as well ground slilting. Weekly grass cutting and pitch line marking was voluntarily carried out by the members. Other work improvements of the facilities included the creation of cement pathways from the clubhouse to the playing area and alongside the playing area. These p2thways allowed wheel chair access and also improved heath and safely issues for spectators. Financlal review The charitable club's financial resulls are set out in detail on pages 5-12. There is an overall surplus of funds for the year of £40,596. Accumulated funds consist of unrestricted funds of £39,909 and restricted funds of £687. Reserves Bourneview Mill Football clul) aim to retain sufficient reserves to meet its expected future expenditure requirements, as well as future capital projects.

BOURNEVIEW MILL FOOTBALL CLUB TRUSTEES. REPORT (CONTINUED) FOR THEYEAR ENDED 31 MAY 2023 Structurep governance and management The charitable Glub was regislered with the Charity Commission for Northern Ireland on 17 July 2020. The trustees who served during Ihe year and up lo the date of signature of the financlal slalements were.. G Anderson M Jackson J Taylor A Willis MD Boyc8 BM Moore M Topplng Organisatlon The day lo day running of Ihe charllable company is overseen by the trustees. Prlnclpal address: 27 Seagoe Road Portadown Cralgavon Co Armagh BT63 5HW Charity Reglslralion No.. NIC 107832 The Iruslae8' report was approved by the Board of Trustees. tsk G Anderson Trustee M Topping Trustee Dale-.

CIIARTRRED ACCOUNTANTS BOURNEVIEW MILL FOOTBALL CLUB INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BOURNEVIEW MILL FOOTBALL CLUB I report to the trustees on my examination of the financial statements of Bourneview Mill Football Club (the charity) for the year ended 31 May 2023. Responsibllltles and basls of report 11 is my responsibility lo.. examine the accounts under section 65 of the Charities Act., follow the piocedures laid down in the general Directions given by the Charily Commission for Northern Ireland under section 65(9){b) of the Charities Act,. and state whether particular matters have come to my attention. Basls of 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 accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act. My examination included a review of Ihe accounting records kept by the charity and a comparison of the accounls presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such rnalters. My role is to state whether any material matters have Gome to my allenlion giving me cause to believe.. that accounting records weie not kept in accordance with section 63 of the Charities Act that the accounts do not accord with those accounting records that the acGounls do not comply with the accounting requirements of the Charities Act that there is further information needed for a proper understanding of the accounts lo be reached. Independent examiner's statement I have completed my examination and have no concerns in respect of the matters (1) to (41 lisled above and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention. C<1qC CM Mccarter FCA GMCG PORTADOWN 17 Mandeville Street Portadown Craigavon CoArmagh BT62 3PB Date: L 17 Mandeville Street PORTADOWN Craigavon BT62 3PB Alli'ed Iloiise 19 Aifi'e(l £trLcl Br.I,r,IgT II'1'2 81,:Q DXJyii) NR Ilc.Ifcisl 51) Ceiitiiiv Hoii.qe 40 CFL'SLeiit ]3iisii?ess Pai.k 1.181413RN BT28 2GN Tel: [phone] Fax: [phone] Tel.. +44 {nl28 90,11 1113 Fax.- [phone] TLI: [phone] 7.3.55 +44 (())28 92()() 1656 4TIAG' ChArtertdAc¢ountants l Reglst¢redAudltDT5 1 charteredT￿ Adi4sor6 1 FortnsleAtt4untants l Q>rwr4te ￿nAnCeA(1%1sors GM¢Gtsatra6ing n&m¢ofGNl¢GGroupLlmlted. Rf8No'.Nl059660. usioftXr￿1or$a￿I}db]e Ai reElStoredoffwe Rogibi¢reil towndiiL audli iwrkbyihe Inslitiitoofci￿rteredAttOilil14ilIs1Th Irl&i A )l¢iiiberofTIAG -AIYorldiviaoMlii1ll¢Liof lmdcpcl￿¢l1Ikn￿lliItiI￿ Firins www.gmegca.eom

BOURNEVIEW r￿ILL FOOTBALL CLUB BALANCE SHEET AS AT 31 MAY 2023 2023 2022 Notes Flxed assets Tangible assets 36.161 Current assets Stocks Cash al bank and in hand 10 105 6,655 5,039 6,760 5,039 Credltors: amounts falllng due wlthln one year (2,325) Nel current assets 4,435 5,039 Total assets less current liabllltlas 40,596 5,039 Income funds Restricted funds Unreslricled funds 687 39,909 165 4,874 40,596 5,039 The financial statements weie approved by the Truslees on . ,I.LL G Anderson Trustee M Topping Trustee

BOURNEVIEW MILL FOOTBALL CLUB STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITUREACCOUNT FOR THE YEAR ENDED 31 MAY 2023 Unrestricted Restrlcted funds funds 2023 2023 Total Unrestricted Restricted funds funds 2022 2022 Total 2023 2022 Notes eanden Donations and legacies Other trading activities Olher income 10,782 6,475 17,257 7,385 5,298 12,683 15,551 41,831 15,551 41,831 17,239 17,239 Total income 68,164 6,475 74,639 24,624 5,298 29,922 Ex nd Charitable activities ur 33,129 5,953 39,082 23,007 5,133 28,140 Net Income for the yearl Net movement In funds 35,035 522 35,557 1,617 165 1,782 Fund balances at 1 June 2022 4,874 165 5,039 3,257 3,257 Fund balances at 31 May 2023 39,909 687 40,596 4,874 165 5,039 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

BOURNEVIEW MILL FOOTBALL CLUB NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2023 Accountlng policles Charity information Bourneview Mill Football Club is a charitable club, registered with the Charity Commission in Northern Ireland. Its principal address is 27 Seagoe Road, Portadown, Craigavon. CoArmagh, BT63 5HW. 1.1 Accountlng conventlon The financial statements have been prepared in accordance with the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" ( FRS 102") and the Charities SORP "Accounting and Reporting by Charities.. Statemenl of Re¢ommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The charity is a Public Benefit Entily as defined by FRS 102. The financial statemenls have departed from the Charities (Accounts and Reports} Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Praclice for charilies applying FRS 102 rather than the version of the Statement of Recomrnended Practice which is referred to in the Regulations but which has since been withdrawn. The financial slatements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £. The financial statements have been prepared under the historical cost Convention. The principal accounting policies adopted are set out below. 1.2 Golng concern At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources lo Continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial slatemenls. 1.3 Charitable funds Unrestricted funds are available for use al Ihe discretion of the trustees in furtherance of their charitable objectives. Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and Ltses of the restricted funds are set out in the notes to the financial statements. Endowment funds are subject lo specific conditions by donors that the capital must be maintained by the charity. 1.4 Income Income is recognised when the charity is legally entitled to il after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received. Cash donations are recognised on receipt. other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation lo donations received under Gift Aid or deeds of covenant is recognised al Ihe time of the donation. Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

BOURNEVIEW MILL FOOTBALL CLUB NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MAY 2023 Accounting policies (Continued) 1.5 Expenditure Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable Ihat a transfer of economic benefits will be requlred in settlement, and the amount of the obligation can be measured reliably. Expenditure is classified by activily. The costs of each activity are made up of the total of dir6rl costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not altributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset's use. 1.6 Tanglble fixed assets Tangible fixed assets are initially measured at cost and subsequently measLrred at cost or valuation, net ol deprecialion and any impairment losses. 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 Impairment of flxed assets At each reporting end date, the charity reviews the carrying amounts of ils tangible assets to delermine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss lif any). 1.8 Stocks Stocks are slated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks lo their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cosl. Net realisable value is the estimated selling price less all eslimated costs of completion and costs to be incurred in marketing, selling and distribution. 1.9 Cash and cash equlvalents Cash and cash equivalents include cash in hand, deposits held al call with banks, other short-lerm liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. Basic financial assets Basic financial assets, 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 melhod unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

BOURNEVIEW MILL FOOTBALL CLUB NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MAY 2023 Accountlng policies {Contlnuedl Basic financial liabilities Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymenls discounted at a market rale of interest. Financial liabilities Glassified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade creditors are obligalions to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due wilhin one year or less. If not, they are presented as non-currenl liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost Using the effective interest method. Derecognition of financial liabilities Financial liabililies are derecognised when the charity's contractual obligations expire or are discharged or cancelled. Donations and legacles Unrestricted Restricted funds funds Total Unrestricted Restrlcted fund5 funds Total 2023 2023 2023 2022 2022 2022 Members donations Non members donations Government grants Membership subscriptions Signage sponsorship 2,907 2,907 2,020 175 2,020 175 5,298 725 6,475 7,200 5,298 2,325 4,825 2,325 4,825 1,440 3,750 1,440 3,750 10,782 6,475 17,257 7,385 5,298 12,683 Other trading activities Unrestricted Unrestricted funds funds 2023 2022 Fundraising events Shop and gale takings BT refund Venue hire 5,075 10,276 2,375 10,230 4,634 200 Other trading activities 15,551 17,239

BOURNEVIEW MILL FOOTBALL CLUB NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MAY 2023 Other Income Unrestrlcted funds Total 2023 2022 Balances introduced 41,831 Balances introduced consisted of a cash balance of £100 and tangible fixed assets amounting to £41,731. Charitable activlties 2023 2022 Referees fees Donations Grounds maintenance Clubhouse maintenance Event costs Television licence Light and heat Telephone Training and venue hire Consulting Equipment Subscriptions Insurance Bank fees Physio fees Depreciation Shop supplies 3,272 870 10,702 231 2,633 159 1,811 969 3,523 360 5,871 872 371 2.520 7,345 865 1,360 159 2,477 5,655 1,653 150 3,094 624 357 191 430 5,570 1,161 1,260 38,375 28,140 Share of support costs (see note 61 Share of governance costs (see note 6) 227 480 39,082 28,140 Analysis by fund Unrestricted funds Reslricted funds 33,129 5,953 23,007 5,133 39,082 28,140 10-

BOURNEVIEW MILL FOOTBALL CLUB NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MAY 2023 Support costs Support Governance costs costs 2023 Bank fees 227 227 Accountancy 480 480 227 480 707 Analysed belween Charitable activities 227 480 707 Trustees None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year. Employees The average monthly number of employees during the year was.. 2023 Number 2022 Number Total Tangible fixed assets Land and buildings Plant and Fixtures and equipment flttlngs Total Cost Additions 32,408 6,215 3,108 41,731 At 31 May 2023 32,408 6,215 3,108 41,731 Depreciatlon and impairment Depreciation charged in the year 3,240 1,553 777 5,570 At 31 May 2023 3,240 1,553 777 5,570 Carrying amount At 31 May 2023 29,168 4,662 2,331 36,161 11

BOURNEVIEW MILL FOOTBALL CLUB NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MAY 2023 10 Stocks 2023 2022 Shop supplies 105 11 Credltors: amounts falling due within one year 2023 2022 Trade creditors Accruals and deferred income 1,845 480 2,325 12 Analysls of net assets between funds Unrestrlcted Restricted funds funds 2023 2023 Total Unrestricted Restricted funds funds 2022 2022 Total 2023 2022 Fund balances al 31 May 2023 are represented by-. Tangible assets Current assetsllliabilities) 35,474 4,435 687 36,161 4,435 4,639 400 5,039 39,909 687 40,596 4,639 400 5,039 13 Related party transactlons There were no di5closable related party transactions during the year12022- none). 12-