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
26￿1

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 CHAR￿ABlE 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
21￿94
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