REGISTERED CHARITY NUMBER.. 108651 Iyou WHR ACC(ntsnts Ltd Chartered CertFfied Accourrtants Ststutory Auditors 56 En1$h st¢t Annagh Co. Amia8h BT617LG
ntents of rthe Year lal Statem 2023 31 Page Report of the Trustees I to 2 Independent ExamlneI5 Report ststement of Flnanclal Actlvths Balance Sheet Notes to the Flnanclal Stst•m•nts 6 to 8 Detslled Statement of Fln•nclal Actlvltl•s
Iiau rtheYeJrEn d31 2023 The trustees PSent thelr report wfth the flnanclal ststements ot charlty for the year ended 31 May 2023. The trustees have adopted the provtslons of Accountlng and Reportln8 by Charltles.. Statement of Recommended PraLtlee appllcable to charitles preparln8 thelr accounts In accordance wlth the Flnanclal Reportlng Stsndard appllcable In the UK and Republlc of IreL3nd IFRS 1021 leffectlve l January 2019). OBJECTIVES A14D AcfiviTIES Oblertlves and alms The oblects of the club shall be: lal To provlde a safe envlronment for members to partlclpate In soccer Ibl To promote youth soccer: l. by encoura8ln8 partlclpatlon In these actltIeS 11. by provldlng members wlth suFtable competitton 111. by assistlni member5 to Improve thelr personal srxcer standards Iv. by organlsln8 competltlon locally and natlonally v. by provldlng equal opportunttles for successful partlclpatlon all sections of the communlty vl. to encourage and promote an actlve chlld protectlon pollcy Publlc beneflt The benefits whl¢h flow from th• purposes {•) Yo provlde a Mfe envlronment for members to partlclpate In soccert and Ibl "to promote youth soccee ale:. promotln8 Partlclp8tlon In amateur Sport actltIes, specfflcalfy, football. opportunlty for chIldn tt> recolve footbjll KhInK from knlned c¢>Khes. We provlde the We offer the opportunSty for supeNlsed phy31cal exerclse le#dln8 to Impred phystcal health and physlcal fitness. • We provlde chlldren wh an outlet for developln8 thelr football skllls whlch may lead ts lffelong personal b•nelts around he•lth and w•llness. • The availablllty of thls coJchln8 provldes an outlet for chlldr•n to focus thelr •n¢rgy d•v•top th•lr Interests In physlcal exerc1 •nd reduce or ellmlnate the Opportun to become Invofved In antlThsoclal )¢tlvltles. The dlrert benefits whlch flow from these purposes Includes Improvement In physlc41 and emotlonal h¢alth and well-beln8 b•cause of partl¢lp4tlon In foot1[ and other recre•tlonal football. Thbs Indudes ra15ed erteem and confidence, Improved aerobk capaclty and development of physkal skllls. These beneflts can be dernonstrated as follows;. Parental, car•r and partlclpant f•edbJck throuih focu$ groups. rV•v5i quutlonnilres •nd conwltatjon events. 2. monltor growth In membershlp ond retentlon of member$ 3. a record Is kept ot all chlldren attendin8 the coachln8 sesslon5. 4. a record ts kept of all football teams and tho m¢mbors of the team who partlclpate In the categortsed (by aiel amatsur leaKues. 5, Records ore malntslned of those pl•y•rs who proyess through the vark*us ts•ms wlth • srn•ll mlnorlty eventually playlng In the Northern Ireland Foothll Leaguffj and occaslonally a player becomln8 4 5emkprofesslonal or professlonal prayer In Ireland or elsewhere. 6. Annull report to vIeW outcomes and outputs relatln8 to club xtlvlty Physlc•l tr•lnln8 and beln8 Involved In a contsct sport Ifootballl can occislon•lly result In Injury. however the btneffts outwelih ary rk Invofved. The chir1•$ n@fl£larSes ar¢ chlldren and youni people (between the I$ of 6 and 191 who are provldod wtth physk41 ex•rclse. structured trxlnlng and competytlve team sport at an amateur level J150 enct)urailng Interest and support from parents and carers. The prlvate benefft that Jrlses would be to the coaches who rece]¥o payment and to those who are p•ld for th• hlr• of th•lr facllltles and football 8rounds. Th•se payments ore Incldentsl and necessaryto the achlevement of the purposes and are outwel£hed by the beneftts ts the beneflclarles, Th• tru5tew recelve no prlvate benefit. STRucfuRE. GOVERNANCE AND MANAGEMENT Governlni dovjment The charty Is controlled by Its goVern1r documenl a deed of trust ind constltutes an unlncarporatsd charfty. Loughgall Youth Football Club Is a ¥oluntary drlven Sports organlsatlon facllltstln8 actfvity specthcally football In the rural area of Loughgall In County Armath. The focus af the club Is to provlde young people from dlverse b•ckgrrJunds both ¥lr15 and boy5 wlth the opportunlty to partklpate In ¥m•teur sport and physlcJl Jctmty. The club provlde adequate fa¢lllty¢s and the opportunty to en5oy healthler IWestyle$ and wellbelni. Club has more than 300 playSng members wlthln more than 15 youth t•ams and a Glrls academy. Loughgall Youth Footb311 aub alm to stlmulats posltlve Nral communlty actlon to provlde opportunltles to tockle 50clal exclu51on and sportln8 opportunlty. Lou8h8all Youth Is a club whkh endeavour5 to promte player development In all Its young people. Lou8hyll Ywth Football aub Is an Ir15h FA reco8nlsed and apprwed Games Development Centre and we have more than So volunteers who are the lifeblood of our dub. REFERENCE AND ADMINISTRATIVE DETAILS Re8lstered Charlty nurnber 108651 Prlnclpal addr iakevlew Park Ballygasey Road Loughgall Co. Arma BT618HU Payl
Lou Y rEnd d31 Trust••i J Johnston 8 J McKlnney Ireslined 31A.221 D Greene D Calvln E Smyth S K McDowell M J Douglas Ire518ned 31.8.221 N Robinson {resl8ned 31.8.22) RLMay R Young S Rlce {reslined 31.8.22) Independent EMIn•l WHR Accountants Ltd Chartered Certlfied Accountants Statutory Audltors 56 Engnsh Street Arma8h Co. Ann•ih BT617LG B•nkerJ D8nske Bank Buslness 8anklng PO Box 183 Done£all Square West Belfast BTI 6JS Approved by order of the bo•rd of trustees on 28 March 2024 and slgned on Its behalf by.. J Johnston-Truite• Page 2
Inde ndent Exa ine h all Youth Football Club e Trustees I report to the trustees on my examlnatlon of the accounts of Lw8hgall Youth Football Club forthe veèr perlod 31 May 2023. Respertlve responslbllltles of tru5tee$ and examlner: As the chartty's tru$tses you are responslble for the preparatlon of the accounts In accordance the requlrements of the Charltle$ Art (Northem Ireland) 21)08. Itls my responslblllty to: - Examlne the accounts undersectlon 65 of thè Charltlos Act. - Follow the procedures lald down In the general Dlfectbn5 glven by the CmIsSIOn under 5ectlon 6519)Ibl of the Charltles Act. - State whether partlcular matteT5 have come to my attenon. asls of Indepnd¢nt examlner's report I have examlned your charty accounts as requlred under Mctlon 65 of the Charltles Att and my ex8mlnJtlon was carrled out In accordance wlth the general Olrectlons iell by the Charlty Commlmlon for Northern Irel4r*d under sectlon 6519llb) of the Charltle$ Act. My examlnatlon Included a revlÈw of the 8ccountln8 records kept by the charlty and • compBr130n of the accounts presented wlth those records. It also Included conslderatlon of any unusual Items or dlsclosures In the accounts. and seeklng expianatkins from you as charltytrustses concernlni anysuch matters. My role Is to stato whether any materfal matters h•ve come to my attentlon 8Mn8 me Cause to bellevo: l. That accountlni records were not kept In accordance wlth 5ectlon 63 of Charltles Act. 2. That the •ccounts do not ic¢ord wlth thos• accountln8 records. 3. That the a¢wunts do not mmply wlth the accountln8 requlrements of the Charltle$ Act. 4. That there 1$ further Infomiatlon no•d•d for a propèr underrtandlni ol the accounts to b• re•ched. Independent #xamln•rfs statement I have completed my examlnatlon and have no concerns In Spect of the matters (11 to141115ted above and, In connectlon wlth followln8 the Dlrertlons of the Ch8rlty Commls51on for Northern Ireland, I have found matters that rnqulre drawlng to your attentlon. esRo Inson FCCA WHR Accourrtarrts Ltd Chartered Certtfted Accountsnts StatutoryAudltors 56 Engllsh Stroet Amiagh Co. Arma8h 8T617LG 28 Mar¢h 2024 Page 3
oot 11 Club ststem na rEn Ma Perlod 22.2.22 Year Ended 31.5.23 Unrestrlcted fund 31.5.22 Totsl fvnd5 INCOME AND ENDOWMEPJTS FROM Charhable actlvltles Armagh Banbrldge Cr•von DC Grnnt COperatIon Ireland Grant GENERAL Sport Nl Grant L960 4,888 2,866 19,075 Other tradln8 artlvlttes 168,273 35,370 Tot1 171,139 6L293 EXPENomiRE OM Ch•rftabl• artlvltl GENERAL 195,165 38,606 NET INCOMVIEXPENDITURE) (24,0261 22,687 RECONaLIATION OF FUNDS Total fvnds brought forward 44,923 22,236 TOTAL FUNDS CARRIED FORWARD 20.897 44.923 The note5 form part of these financlal strtements Pa8e 4
31.5.23 Unrestrlcted fund 31J.22 Total fund5 CURRENT A55ETS Cajh at bink 20,897 4423 NET CURRENT ASSETS 20,897 44,923 TOTALASSETS IESS CURRENT LIABILITIES 20,897 44.923 NET ASSErs 20,897 FUNDS Unrestrlcted funds 20,897 44,923 TOTAL FUNDS 20,897 44J23 Th• flninclal stat•m•nts w•rg Ipwd by the Board of Thist•¢s •nd iuthorfsed for Issue on 28 M•r¢h 2021 arKI re slird on its bhillby'. J Johnston-frustee E SmWI-TNJte¢ The not•s forni partof these fln¢[al statsmEnts p¢5
rthèy 31 ACCOUNTING pouaES 8aGli al preparfngthe flnandal statements The flnanclal ststements of the Charlty, whkh Is è publlc berfft entlty under FRS 102, have been prepared In accordance wlth the CharleS SORP (FRS 1021 'Accountln8 and Reporting by Charltles.. Ststement of Recommended Practlce applitsble to charltjes preparlng thelr accourts In accordance wlth the Flnanclal Reportlng Stsndard Jppllcable In the UK and Republlc of Ireland IFRS 1021 leffectlve l January 20191,. Flnanclal Reportlng Standard 102 Yhe Flnancl41 Reportlng Stsndard appllcable In the UX and Republk of Ireland, and the Charltles Art 2011. The flnanclal ststements have been prepad under hlstarlcal t05t conventlon. Incon All Income 1$ recognlsed In the Statemert of Flnanclal Actlvltle5 on a recelpts basls. ExP•ndIre Llablllues Ire recognljed as expendlture as soon as there Is a14al or constructlve obll8atk>n commlttln8 the Charlty to th4t expendlture, It Is probable that a transfer of economlc beneffts wtll be requlred In settlement and the amount of the oblS8atlon can be measured rellabty. Expendlture Is accounted for on an payments basls and has been classlfled under headlngs that aqgregate all cost related to the category. Where Costs cannot be dlrectly attrlbuted to partlcular headln8S they have btsn allocated to Jrtlvltles on • basls con$15tent wtth the use of resourtes. Tix•tlon Th• ch•rSty Is exempt from ts¥ on Its charlt•ble ictlvltlej. Fund •ccountl Unrestrl¢td rKI$ cjn be used In •ccordance wlth the charltsble oblertiv•s at the dlscretlon of the trujteqs. Restricted funds c•n only be used for partlujlar rnstrlcted Purpo wSthln the obJKts of thè ¢harrty. Restrlctlons arlse when specthed bythe donor or when funds are rjlsed for portlcutar restrkted PLirposes. Further explanatbn of the nature and purpose of each fvnd is Included Sn the notes to the flninclal statements. MER TRADING ArnTIEs Perlod 22.2.22 Y•ar Ended 31.5.23 31.5.22 FundraIsI events Tournament fee Sponsorshlps Subscrlptlons Tralnlng gearlklts Donatkins 61,014 2,330 1000 6L465 4L064 11,107 L580 4.000 18.683 168.273 35.370 TrUSTEEY REMUNERATION AND BENEFIT5 Th•r• w•r• no tNst••B' r•muMrntloft or oth•r b•n•fft5 for th• ye•r ended 31 May 2023 nor for the perlod •nd•d 31 May2022. Trustees. •xp•nses There were no trustees, expanses pald for the year ended 31 May 2023 norft)r the perlod ended 31 May 2022, Page 6 eontlnued...
heA ar al Sta ntln ded COMPARATIVES FOR ThE STATEMENT OF FINANCIAL AcnvmES Unrestrlcted fvnd INCOME AND ENDOWMENTS FROM Chrftable arthrfties Armagh Banbrld8e Cr•IV0n DC Grant Co-operatlon Ireland Gr3nt Sport Nl Grant 1.960 4,888 19,075 otrtradIng acttvltle5 35.370 rotal 61,293 EXPENDITURE ON CharSt•bJe •ctlvltl•s GENERAL 38,606 NET INCOMI 22,687 RECONauATION OF FUNDS Totsl fvnds brou8ht forward 22,236 TOTAL FUND5 CARRIED FORWARD 44,923 MOVEMENT IN FUNDS Net movement In fvnds At 31.5,23 At 1.6.22 Vnf•Strkt•d funds General fund 44,923 124,026) 20,897 TOTAL FUNDS 44,923 124,0261 20,897 Net M0mert In funds, Included In th• above Ire •$ follows: Incomln8 resources Resources expended Movement In funds Unrestrlcted fund5 General fund 17L139 1195.1651 124.0261 TOTAL FUNDS 171.139 1195,1651 124,026) Page 7 contlnued...
Ila en ued th ed31M MOVEMENT IN FUNDS- ntInUed CoTrwratTw for mrnent In lunds Net movement Infvnds At 22.2.22 At 31.5,22 Unrestrlctsd funds General fund 21236 22,687 44.923 TOTAL FUIIDS 12,236 22.687 44,923 Comparntfve net movement In lunds, Induded In the above are 8$ follows: In¢oml resourcei Resourc•$ expended Movemtnt In funds Unr•thlrt•d fundi General fund 61,293 138,6061 22,687 TOTAL FUNDS 61.293 138.6061 22,687 RELATED PARTY DISCL05UftE5 There were no r•l•tsd p•rty tr•TrctIOnS for the yearended 31 Miy 2023. Page 8
hFoo Iv the 023 Period 22.2.22 Year Ended 31.5.23 31.5.22 INCOME AND ENDOWMErirs 0thertradla(ttl•1 Fundralslng events Tournament fee Sponsor5hlps Subscrlptlons Tralnlnggearlklts Donatlonj 6L014 2.330 11,107 1,580 61,465 41.064 18,683 168,273 35,370 Ch•rlt•bl• actlvltl Grants 25.923 Tot•1 In¢0Ml r•soure•i 171,139 61,293 EXPENDiniAÉ Chjrftable actMtl•s League fees IFA Gra$5roDts Goalkeeper tralnln¥ Pltch hlre Club trlps,tourn•ments & comps Klts Referees Developmentfees Phys10 and S&C IFA Coach Educatlon Tralnlng equlpment Glfts Team bulldlni ull-u17 Club dlnner R•fund5 Academy partylchrlstmas Fundralslng purchases Membershlp cards 9,938 3.288 100 33,327 50.832 70,294 7,102 11.165 738 712 4,550 400 172 1,987 1,280 120 10,252 13,582 491 2,490 1780 190 L215 1.856 150 90 1,479 150 1.699 480 194,997 37.962 support ¢ts Flnanr Bank charges Go¥erft•nc• costs Consultsncy Total resaurces expended 195,165 38.606 Not lexp•ndlture)lkneom• 124.0261 22,687 Thls pao¢ does notfom prt of the ststutory ftnanclal ststsments Page 9