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2024-12-31-accounts

CAVEHILL MOUNTAINBIKERS CLUB NIC108585

Accounts

For the year ended 31 December 2024

CAVEHILL MOUNTAINBIKERS CLUB

Contents

Page
Independent Examiners Report 1
Statement of Financial Activities 2
Statement of Assets and Liabilities 3
Notes to the Accounts 4

CAVEHILL MOUNTAINBIKERS CLUB

Independent Examiner’s report to the charity committee members of Cavehill Mountainbikers Club

I report on the accounts of the charity for the year ended 31 December 2024, which are set out on pages 1-4.

Respective responsibilities of charity committee members and examiner

As the charity's members you are responsible for the preparation of the accounts in accordance with the Charities Act (Northern Ireland) 2008.

It is my responsibility to:

Basis of Independent examiner's report

I have examined your charity accounts as required under Section 65 of the Charities Act and our 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 the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included considerations of any unusual items or disclosures in the accounts, and seeking explanation from you as charity members concerning any such matters.

My role is to state whether any material matters have come to our attention giving us cause to believe:

  1. That accounting records were not kept in accordance with Section 63 of the Charities Act.

  2. That the accounts do not accord with those accounting records.

  3. That the accounts do not comply with the accounting requirements of the Charities Act.

  4. That there is further information needed for a proper understanding of the accounts to be reached

Independent Examiner's Statement

I have completed my examination and have no concerns in respect of the matters 1) to 4) listed 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.

CAVEHILL MOUNTAINBIKERS CLUB

Statement of Financial Activities for the year ended 31 December 2024

Unrestricted
Funds
Restricted
Funds
2024
2023
Income and Expenditure £
£
£
£
Income
Subscriptions -
-
-
495
Donations 681
-
681
1,577
Total Income 681
-
681
**2,072 **
Expenditure
Equipment 70
-
70
459

Insurance
652
-
652
525
**Other ** 130
-
130
-
Total Expenditure 852
-
852
985
Net Income/(Outgoings) -171
-
-171
1,087

CAVEHILL MOUNTAINBIKERS CLUB

Statement of Assets and Liabilities as at 31 December 2024

2024
2023
£
£
Current Assets
Cash at Bank and in hand 1,725
1,896
Net Current Assets 1,725
1,896
Total Assets Less Current Liabilities 1,725
1,896
Represented by
Funds
Restricted -
-
Unrestricted 1,725
1,896
1,725
1,896

Approved by the Committee on 21 May 2025 and signed on their behalf by:

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____
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____ John O’Neill Treasurer

CAVEHILL MOUNTAINBIKERS CLUB

Notes to the Accounts

1. Statement of accounting policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the Club’s financial statements.

Basis of preparation

These financial statements have been prepared under Accounting and Reporting by Charities: Statement of Recommended Practice FRS102 (Charities SORP FRS102).