Charity No: NIC 108617 Armagh Athletic Club Trustee Report and Receipts and Payments Account for the Year Ended 31 August 2025
Armagh Athletic Club Independent Examinerfs Report to the Charity Trustees of Armagh Athletlc Club I report on the accounts of the Charity for the year ended 31 August 2025. Respertlve Tesponsibilitles of charity trustees and examlner: As the charitls trustees you are responsible for the preparatlon of the accounts in accordance with the Charlties Act (Northern Ireland) 2008. It is my responsibility to: examine the accounts under section 65 of the Charities Act, to follow the procedures laid down in the general directions 8iven by the Commisslon under sectlon 6519llbl of the Charities Act to state whether partlcular matters have come to my attention. Basls of Independent exarnlnerfs 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 direction5 8iven by the Charity Commission for Northern Ireland under section 6519llbl of the Charities Act. My examination included a review of the accountlng records kept by the charity and a comparison of the accounts 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 matters. My role is to state whether any material matters have come to my attention giving me cause to believe: l. 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 accountin8 requirements of the Charitles Act. That there is further information needed for a proper understandlng of the account5 to be reached. Independent examlner's statement I have completed my examination and have no concerns in respect of the matters111 to (41 listed above and, in connection with following the directions of the Charity Commission for Northern Ireland, I have found no matters that require drawin8 to your attention. WHR Accountants Limited Chartered Certified Accountants 56 English Street Armagh BT617LG Date
Armagh Athletic Club Statement of Recelpts and Payments- Year Endèd 31 August 2025 Note Unrestricted Funds Restrirted Funds Endowment Fund5 Total 2025 2024 R[pts Voluntory Receipts.. Donation5 & Glft Aid 9,035 9.035 Frofft CharitobleActivltles.' Membership Fee5 Activlties& Grants 8,333 62,781 IOJ92 75m5 13,830 76,611 Total Re¢eipts 80,149 13,830 93.979 90.625 4ymer ,t of Fu[raising Cost of Charitable Actlvltles Gr3nt5 aThJ Donations Governance Co 84.S53 14,194 98.747 84.733 3CKJ 31X) 6A03 Total P8ymerrts 84.853 14,194 99.047 91,136 Net Recelpts / Payment5 Transfers nel 14,7041 13631 13641 363 15.0681 15111 Net movement infunds 15,06n 15.0671 15111 Funds brought foN4ard 01 Sèptember 26,961 26.961 27A72 Deduct non cashlbank related Endowment Funds .ds carriedforward 31 August 21,894 21,894 261
Armagh Athletlc Club St*ement of Assets and Llabllities- Year Ended 31 August 2025 Unrestritted Funds Re5trirted Funds Endowment Funds Total 2025 Total 2024 Note Funds Reconcfi iation Bank and cash at start of year 26.961 26.961 27.472 Net movement irb funds 15,0671 15.0671 15111 Bank & cash at end of year 21,894 21.894 26,%] Bank & Cash B818nce5 Bank Current Account 21.896 21.896 26,961 Tptal 21W6 21.896 26,%1 Approved by thetrustèes on 27106126 and slEned on its behalf bv.. -tee Trustee Dale.. 2710612026 Date.. 2810612026
Armagh Athletlc Club Notes to the Accounts- Year Ended 31 August 2025 ACCOUP4TING POUCIES BASIS OF FINANCIAL STATEMENTS Asthe total intome of the Club Is le5S than £250.000 the Club have elected in accordance wf(h the pmisions in The Charitie5 (Accounts and Reports Regulations (Northein IreLqndl 2015 to prepare Its accounts on a recelpts and payments basis. FUND ACCOU14TING Endowmentfunds are funds. the capital of which must be retained elther permafitntly orat the Clubs discretion- the Income derived from the en(*)wmeM is to be used either as restrirted or unrestricted incomefunds depending upon the purpose forwhich the endowtTrenl was established inthe first p. Re5tiicted fund5 comprise lal income from endtswments whlch isto be expended only on ihe re5trKted purposes Intended bythe donor and Ibl revenue donatiOll5 or grant5 for 8 specific Club adiviiy intended by the donor. Wherethesefunds haye unspent balances. interest on their r?led Investment 15 aPPOrtloned to the individual funds on an average balance ba515. Unre5trictedfunds are income fundswhich are to be spent on the Clubs general purwJ5es. Desl8nated funds are general funds set aslde bythe Club for use in the future. RECEIPTS 2. DONAnoNS & fj1 AID Unrestritted Funds Restricted Fund5 Endowment Funds Total 2025 Total 2024 Donations & gifts Gift Aid 7.663 1,372 7,663 1,372 5,148 9.035 9,035 5.148 AcnviTIES & GRANTS Unrestricted Funds Restricted Funds Endowment Funds Total 2025 Tgtal 2024 Race entry fees Sp)nsorship Grants 32.915 29,866 32,915 29.866 13,830 31,333 31,914 11,838 13030 62,781 13.830 76,611 75,085
Armagh Athletlc Club Notes to the A¢¢ounts- Year Ended 31 August 2025 PAYMENTS 4. COSTOF CHARABlE ACTIVITIES Unrestricted Funds Restrlcted Funds Elldowment Funds Totsl 2025 Toial 2024 McElmeel Cup CC Races Flagstaff Mountain Race Arrna8h 10-Mile Road Race Relay Entry Fees Afrnagh International Road Races Shettleston Harrlers, grant to Amash AC Scally Relays p- Sl. Gulllon Mountain Race Cost of Club Awards ITrophlesl Klubftsnder Fees HI of Armagh Harp5 Hall foijuveniletrainlng .ching Course Fees iel Expenses FSGT hosts In Parls Annual Club Chrlstmas Dlnner CompLrter and Stationery Bank charges Athletics Nl Re8. Fees and Club Affiliation Fee Race Entry Payment Fee 3,130 3,130 305 9,687 2.871 9,687 8.478 52 66.908 60,272 1,178 307 783 240 1.258 13,649 73.920 1.178 307 1.327 240 1.258 80 743 420 64 240 1,320 490 625 545 743 254 115 254 115 2.046 371 366 5.666 692 4.240 1.477 4.240 1,477 84.553 14,194 98.744 91,136 5. GPMTS & DONAnONS Unrestricted Funds RestrKted Funds Endowment Funits Total 2025 Totèl 2024 Donatlons Grants
Amiagh Athletlc Club Notes to the Atcounts- Year Ended 31 AU$t 2025 6. GOVERNANCE COSTS Unrestrlcted Funds Restricted Fund5 Endowrnent Funds Total 2025 Totsl 2024 Attountarty Fees 300 300 300 7. FUND BALANCES Balance at Start Receipts Payments 5uTpIus] Transfers net Balarte at end Unrestrided Funds General 26.961 80,149 84,853 14,7041 13631 2194 26.961 80,149 84.853 14,7041 13631 21,894 Restrfrted Funds Grants 13.830 14,194 13641 363 13.830 14.194 13641 363 Total Funds 26,961 93,979 99,047 IS.C681 21.894