REGISTERED CHARITY NUMBER: 108651 tees naudited Inan lal Sta or the Y ar Ended 31 Ma 24 h all Youth Football Club WHR Accountants Ltd Chartered Certlfied Ac¢ountant5 Statutory Audltors 56 Engllsh Street Amiagh Co. Aimagh BT617LG
Lou h all Youth Footbal lub Contents of the Flnancial Statements forthe Year Ended 31 Ma 2024 Page Report ofthe Trustees Independent Examlner's Report Statement of Flnancial Actlvitle5 Balance Sheet Notes to the Flnanclal Statements 6 to 9 Detalled Statement OF Flnanclal Activltles io
Lou h all Youth Football Club Re for ort of the Trustees he Year Ended 31 Ma 2024 The trustees present thelr report wlth the flnanclal statements of the charlty for the year ended 31 May 2024. The t¥ustees have adopted the provlslons of Accountlng and Reportlng by Charities: Statement of Recommended Prattice applS¢able to charltles preparing thelr actounts In accordance wlth the Flnanclal Reporting Standard appllcable In the UK and Republlc of Ireland IFRS 1021 leffective l January 20191. OBJECTIVES AND ACTIVITIES Objeciives and alms The objecls of the club sh311 be- lal To provlde a Safe envlronment for members to partlclpate In soccer Ibl To promote youth soccer.. l. by encouraglng participation In these activltles li. by providing rnembers wilh sultable competitlon 111. by a5s1stlng members to Improve thelr personal soccer standards Iv. by oiganlsing competition locally and natlonally v. by providing equal opportunltles for successful partlclpatlon by all sectlons of the community vi. to encourage and promote an actlve chlld protectlon policy Publlc benefit The beneflts which flow from the purpose5 (al Yo provlde a safe envlronment for members to partlclpate In soccei" and Ibl "to promote youth soccerf are: promoting partlcipation In amateur sport actlvlties. specificallyi football. We provlde the opportunity for chlldren to receive football coaching from tralned coaches. 4 We offer the opportunlty for supeNlsed physlcal exertlse leading to improved physlcal health and physical fitness. • We provlde children with an outlet for developlng thelf football skllls whlch may lead to Ilfelong personal beneflts around health and wellness. • The availability of thls coachln8 provides an outlet for chlldren to focu5 thelr energy. develop thelr interests In physlcal exerclse and reduce or elimlnate the opportunity to become involved in anti-social a¢lSvltles. The dlrect benefits whlch flow from these purposes Includes Improvement In physlcal and Èmotional health Ond well-belng because of particlpation In football and other recreational football. Th15 Includes ralsed esteem and confidence, Improved aeroblc capaclty and development of physlcal skllls. These benefits can be demonstrated as follows: Parental, carer and partlclpant feedback through focus groups. surveys. questionnaires and consultatlon events. 2. monitor gfowth In membeishlp and retentlon of member$ 3, a re¢ord1s kept of all chlldren attendinE the coaching sesslons. 4. a record is kept of all football teams and the members of the team who partlclpate In the categorised Iby agel amateur leagues. 5. Records are malntained of those player5 who progress through the varlous teams wlth a small minorlty eventually playlng In the Northern Ireland Football League, and occaslonally a player becoming a seml-professlonal or professlonal player In Ireland or elsewhere. 6. Annual report to revlew outcomes and outputs relating to club actlvity Physlcal training and belng Involved in a contact sport Ifootballl can occaslonally result In Injuryi however the benehts outwelgh any rlsk Involved. The charitles beneficlaries are children and young people (between the ages of 6 and 191 who are provided wlth physlcal exerclse, structured trainlng and competltlve team sport at an amateur level also encouraging interest and support from parents and careis. The private benefit that arises would be to the coaches who recelve payment and to those who are pald for the hlre of their facilities and football grounds. These payments are Incldentsl and necessary to the achievement of the purposes and are outwelghed by the benefits to the beneficlarles. The trustees receive no pilvate benefit. STRUCTURE, GOVERNANCE AND MANAGEMENT Governlng document The charSty1s controlled by Its governlng do¢umenL a deed of trust and constltutes an unincorporated charlty. Loughgall Youth Football Club Is a voluntary drlven sports organlsatlon facllitatln¥ actlvlty specSflcally football In the r4Jral area of Loughgall In County Armagh. The focus of the club Is to provlde young people from diverse backgro¢Jnds both glrls and boys wlth the opportunlty to partlclpate In amateur sport and physlcal activlty. The club provlde adequate facllltles and the opportLFnlly to enjoy healthler Ilfestyles and wellbelng. Club has more than 300 playlng members within more than 15 youth teams and a Glrls academy. Loughgall Youth Football Club alm to stlmulate positive rural communlty actSon to provlde opportunltles to tatkle soclal exeluslon and sportlng opportunlty. Loughgall Youth Is a club whlch endeavours to promote player development in èll Its young people. Loughgall Youth Football Club15 an Irlsh FA recognlsed and approved Games Development Centre and we have more than SO volunteers who are the lifeblood of our club. REFERENCE AND ADMINISTRATIVE DETAILS Reglstered Charlty number 108651 Prlnclpal address Lakevlew Park Ballygasey Road Loughgall Co. Armagh BT618HU Page I
Lou h all Youth Foo ball Club Re ort of he Truslees for the Y ar Ended 31 Ma 2024 Trustees J Johnston D Greene D Calvln E Smyth S X McDowell (resigned 30.6.241 RLMay R Young T Glllis Independent Exarniner WHRAccountants Ltd Chartered Certlfled Accountants statutory Auditors 56 EnglSsh Street Armagh Co. Armagh 8T617LG Bankers Danske Bank Buslness Banklng PO Box 183 Donegall Square West Belfast BTI 61S Approved by order of the board of trustees on 31 March 2025 and signed on Its behalf by: J Johnston- Trltstee Page 2
Inde Lou endent Examlne¢s Re ort to the Trustees of h all Youth Football club I report to the tfU$tee5 on my examlnatlon of the accounts of lougheall Youth Football Club for the year perlod 31 May 2024. RespÈctive responsibilities of trustees and examlner: As the charity's trustees you are responslble for the preparatlon of the accounts In occordance wlth the requlrements of the Charities Act (Northern Irelandl 2008. It Ss my responslblllty to: Examine the accounts under sectlon 65 of the Charitle5 Att. Follow the piocedures lald down In the general Direttions given by the Commlsglon under section 6519llbl of the Charities Act. - State whether partlcvlar matters have come to my attentlon. Basls of Independent examlner'5 report I have examined your charity accounts as requlred under sectlon 65 of the Charltles Act and my examlnatlon was carrled out In actordance with the general Directlons given by the Charlty Commlsslon for Northern Ireland under sectlon 6519llbl of the Charitles Act. My examlnation Included a revlew of the accountlng record5 kept by the charlty and a comparlson of the accounts presented wlth those records. It also included conslderatlon of any unusual btems or dlst105ures in the accounts. and seeking explanatlons fiom vou as charlty trustees concernlng any such matters. My role Is to state whether any material matters have come to my attentlon glvlng me cause to believe: l. That accountlng records were not kept In accordance wlth 5ectlon 63 of Charltles Act. 2. That the accounts do not accord wlth those atcountlng records. 3. That the accotjnts do not comply with the attounting requlrements of the Charltles Act. 4. Thatthere Is further Information needed for a proper understanding of the accounts to be reathed. Independent examlner's statement I have completed my exarnlnatlon and have no concerns In respect of the matter$111 to141 Ilsted above and, in connectlon wlth following the Dlreetlons of the Charity Commlsslon for Northern Ireland, I have found no matters that requlre drawinÈ to your attention. s Roblnson WHR Accountants Ltd Chartered Certlfied Actountants Statutory Auditors 56 English Street Armagh Co. Amiagh BT617LG 31 Maich 2025 Page 3
Lou h all Youth Football Club Sta for ement of Flnancial Activltle5 he Year Ended 31 Ma 2024 31.5.24 Unrestrlcted fund 31.5.23 Total funds Notes INCOME AND ENDOWMENTS FROM Charltable activities GENERAL 2,866 Other trading actlvltles 158,593 168,273 Total 158,593 171,139 EXPENDITURE ON Charltable aciivities GENERAL 165,871 195.165 NET INCOME/IEXPENDITUREI {7,2781 124,0261 RECONCILIATION OF FUNDS Total funds brought fonN3r(I 20.897 44,923 TOTAL FUNDS CARRIED FORWARD 13.619 20,897 The notes form part of these flnanclal statements Page 4
lou h all You h Football Club Balance She 31Ma 2024 31.5.24 Unrestrlcted fund 31.5.23 Total fund5 Notes CURRENT ASSETS Cash èt bank 13,619 20,897 NET CURRENT ASSETS 13,619 20,897 TOTAL ASSETS LESS CURRENT LIABIUTIES 13,619 20,897 NET ASSETS 13,619 20,897 FUNDS Unrestrfcted funds 13,619 20,897 TOTAL FUNDS 13,619 20,897 The financlal statements were approved by the Board of Trustees and authorlsed for 155ue on 31 Marth 2025 and were slgned on its behalf by: J Johnston- Trustee E Smyth-Trustee The notes form part of these flnanclal statements Page 5
Lou h all Youth Football Club Notes to the Flnanclal S ements for the Year Ended 31 Ma 2024 ACCOUNTING POLICIES. Basls of preparlng the flnancial Statements The financlal statements of the charity, which Is a publlc benefit entity under FRS 102, have been prepared In accordance with the Charitles SORP IFRS 1021 'Accounting and Reporting by Charities: Statement of Recommended Pracllce applicable to charltles preparlng their accounts in accordance with the Flnanclal Reportlng Standard applicable In the UK and Republic of Ireland IFRS 1021 leffecllve l January 20191., Financial Reporting Standard 102 'The FSnanclal Reportlng Stsndard applicable in the UK and ftepubllc of Ireland, and the Charltles Atl 2011. The financlal statements have been prepad under the historical cost conventlon, Income All income is recognlsed In the Statement of Flnanclal Actlvltles on a recelpts basls. Expendlture Llablllties are recognised as expenditure as soon as there Is a legal or constructlve oblleatlon committlng the charlty to that expendlture, It Is probable that a transfer ol economlc beneflts will be required in settlement and the amount of the obllgation can be measured reliably. Expendlture Is accounted for on an payments basls and has been classified uniier headlngs that aggregate all cost related to the category. Where costs cannot be dlrectly attrlbuted to partlcular headlnts they have been allocated to activitles on a basis conslstent with the use of resource5. Taxation The charlty Is exempt from tax on It5 charitable actlvitles. Fund a¢counting Unrestricted funds can be used In accordance wlth the charitable objectives at the dlscretlon of the trustees. Restrlcted funds can only be used for particular restricted purposes within the ob5ects of the charity. Restrlctlons arlse when speclfled by the donor or when funds are raised for particular restricted purposes. Further explanatlon of the nature and purpose of each fundls ineluded In the notes to the flnanclal statements. OTHER TRADING ACTIVITIES 31.5.24 31.5.23 Fundralslng events Tournament fee Sponsorshlps Subscriptions Trainlng gearlklts Donatlons Trlp Income 36,816 2,285 4,900 95.301 8,901 61,014 2,330 2,000 61,465 41,064 400 10.390 158.593 168,273 TRUSTEES. REMUNERATION AND BENEFITS There were no trustees. remuneration or other beneflts for the year ended 31 May 2024 nor for the year ended 31 May 2023. Trustees, expenses There were no trustees, expenses pald for the year ended 31 May 2024 nor for the year ended 31 May 2023. Page 6 contlnued...
Lou h all Youth Football Club Notes to the Flnanclal Statements- continued for the Year Ended 31 Ma 2024 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestrlcted fund INCOME AND eNDOWMENTS FROM Charitable 3¢tlvltles GENERAL 2,866 Other trading activitles 168,273 Total 171,139 EXPENDITURE ON Charltable artlvltles GENERAL 195,165 NET INCOMEIIEXPENDITUREI (24,0261 RECONCILIATION OF FUNDS Total funds brought forward 44,923 TOTAL FUNDS CARRIED FORWARD 20,897 MOVEMENT IN FUNDS Net movement In fvnds At 31.5.24 At 1.6.23 Unrestrlcted funds General fund 20,897 (7.2781 13,619 TOTAL FUNDS 20,897 17,2781 13,619 Net movement In funds, Included In the above are as follows: Incomlng resources Resources expended Movement In funds Unrestricted fynds General tund 158,593 {165,8711 17,2781 TOTAL FUNDS 158,593 1165,8711 17,2781 Page 7 contlnued...
Lou h all Youth Football Club Notes to the Flnanclal Statements- contlnu forthe Year Ended 31 Ma 2024 MOVEMENT IN FUNDS- contlnued Comparatlves for movement In lunds Net movement in funds At 31.5.23 At 1.6.22 Unrestricted funds General fund 44,923 124,0261 20,897 TOTAL FUNDS 44.923 124,0261 20,897 Comparatlve net rnovement In funds, Included In the above are a5 follows: Incomlng resources Resources expended Movement In funds Unrestrlcted funds General fund 171,139 1195,1651 124,0261 TOTAL FUNDS 171,139 1195,1651 124,026} A current year 12 month5 and prior year 12 months comblned posltlon Is as follows: Net movement In funds At 31.5.24 At 1.6.22 Unrestricted funds General fund 44,923 131,3041 13,619 TOTAL FUNDS 44,923 131,3041 13,619 A current year 12 months and prlor year 12 months comblned net movement In funds, Included In the above are a5 follows: IncomSng resources Resources expended Movement In funds Unrestricted funds General fund 329,732 1361,0361 131,3041 TOTAL FUNDS 329,732 1361,0361 131,3041 Page 8 contlnued...
Lou h all Youth Football Club Notes to the Flnanclal Statements- eontinved for the Year Ended 31 Ma 2024 RELATED PARTY DISCLOSURES There were no related party transactlons for the year ended 31 May 2024, Page 9
Lou h all Youth Football Club DetaSled Statement of Financlal Activlties forthe Year Ended 31 Ma 2024 31.5.24 31.5.23 INCOMEAND ENDOWMENTS Other tradlng actlvltles Fundraislng events Tournament fee Sponsorshlps Subscilptlons Trainlng gearlkits Donatlons Trip Income 36.816 2.285 4,900 95,301 8,901 61,014 2,330 2,000 61.465 41.064 400 10,390 158,593 168,273 Charitable a¢tlvltle5 Grants 2,866 Total Incoming resources 158,593 171.139 EXPENDITURE Charltable actlvltles Lea8ue fees IFA Grassroots Goalkeeper training Pitch hlre Club trlps.tournaments & comps Klts Referees Development fees Physlo and S&C IFA Coach Educatlon Tralnlng equipment Glfts & Donation5 Team bullding ull-u17 Refunds Academy partylchristmas Fundraising purchases Membershlp cards 10,057 3,984 1,200 41,694 43,388 34,968 8,475 7,930 340 908 7,628 3,272 9,938 3,288 loo 33,327 50,832 70,294 7,102 11,165 738 712 4,550 400 172 150 50 1,699 480 183 680 164.707 194,997 Support costs Flnance Bank charges 504 168 Governance Costs Accountanty and legal fees 660 Total resources expended 165,871 195,165 Net expendlture 17,2781 124,0261 Thls page doe5 not form part of the statutory finantlal statements Page 10