Brantry Area Rural Development Association Annual Report Forthe year ended 31 December 2023 Reglstered Charity Commisslon for Northem Ireland NIC108656 Noel Conn & Company Chartered Accountants
Brantry Area Rural Development Association Annual Report for the year ended 31 December 2023 Contents Information and Trustees, Report........ statement of Trustees, Responsibilities............................ Independent Accountants, Report........... Statement of Flnancial Activities...................... Statement of Financial Position......,............... Notes to the financial statements.........
Brantry Area Rural Development Association Trustees, Re ort&Re ort on Public Benefit Brantry Area Rural Development Association (Brantry BARD) Registered Office Address Brantry Area Rural Development Association 65 Carrycastle Road The Brantry Dungannon BT70 1 LT Email Address Brant bard1 mail.com Charity Commission Number NIC108656 Trustees Colm Gildernew Louise Downey Gael Gildernew Fergus McAnallen Colette Murtagh Geraldine Gildernew Sean O'Donnell First Constituted as an Unincorporated Body June 1984 Brantry Area Rural Development Association is funded by Mid Ulster District Council The National Lottery Community Fund The Community Foundation - Older People's Fund DAERA- Rural Micro Capital grant Donations and room bookings by service users The charity's beneficiaries are primarily the inhabitants of the Brantry area and its environs There are no restrictions on who can benefit. Beneficiaries There are no restrictions based on personal characteristic or who can take part in activities or use the Brantry BARD Centre Financial Year this report relates to 1 January- 31st December 2023
Brantry Area Rural Development Association Brantry BARD'S Purpose The Association is established to relieve poverty and sickness and to promote the benefit of the inhabitants of the Brantry area and its environs without distinction of age, gender. disability, sexual orientation, nationality, ethnic identity, class, marital status, political or religious opinion. By associating the statutory authorities, voluntary and community sector organisations and the inhabitants in a common effort to advance education and to provide facilities in the interests of social welfare for recreation or other leisure time occupation. With the object of improving the conditions of life for the said inhabitants, and in particular the advancement of the arts, culture and heritage; and to encourage participation in arts, crafts and cultural activities. Brantry BARD'S achievements During the year we have completed a comprehensive programme of activities and events that cater for all sections of our community and everyone from 0-100, these included Irish Traditional music classes Irish traditional music sessions Social gatherings Irish language classes Cumann Oige youth club Jiving I dancing classes Mindfulness classes Walking group Christmas fair Flower arranging Woodwork I wood tuming activities ICT Classes Sewing workshops Yoga classes Traditional bread making workshops Halloween events Senior citizen Christmas dinner, music & entertainment Bingo with supper Senior Citizen Lunch club Distribution of PHA & Brantry BARD keep warm packs to both children and adults. Miscellaneous room and facility private booking COSTA Hosted COSTA'S Local Rural Support Network open day Facilitated Education Authority Youth Leader Training sessions
Brantry Area Rural Development Association Brantry BARD trustees Confirmed have had regard to the Commission's Publlc benefit requirement statutory guidance Financial Position at year end The Brantry BARD is in a very good finanoial position Detalls of any fund held by the charity that was materially in deficit, at the end of the year and steps taken by the charity trustees to eliminate the deficit There were no funds in material deficit Funds held by the charity as a custodian trustee None- Not applicable Prlvate benefit .There is no prtvate benefit. to any Individual Harm No harm has flowed from any of our purposes Serfous incident reporting There are no serious incidents to report Vulnerabl6 beneficiaries Appropriate Policies, Procedures and Training are in plaGe STATEMENT OF COMPLIANCE The Trustees hav8 complied w.ith their duty to hav& due regard to th8 Charity Commisslon Public Benefit Guidance when exercising any powers or dutles to .w.hich thE guidance is relevant. Signe¢ Colrri Glldernew (Chalr) Date IL. ID- aDL4 Louise Downey (Secretary) L. .Date I Gael Gildernew (Treasurer) Date 161 fo ILLI
Brantry Area Rural Development Association Statement of Trustees. Responsibilities The Trustees are responsible for preparing the Trustees, AnNal Rewt and the Finala1 Statements in ac£x)rdance th the applicable law and United lfjngdom Accounting Standards. The law applicable to charttles In Northem Ireland requires the trustees lo prepa financial ststements for each financial year. Under that law the truste&s have prepared the financial statemenls in accordance wth Generally Accepted Accounting pr&tr In the United Kingdom (accoLmting standaids issued by the Financial Reporting Council in the UK, including Charities SORP {FRS 102). Accountlng and Reporting by Charities: Statements of Recomrnended Practi appIable to charities preparing their accounts in accordance with the Financial Reportlng Standard applicable in the United ngdorn and Republ of Ireland (FRS1021 and promukjated by the Institute of Chartered AGcountants in the United Kingdom and United Kingdom Law). Under that ]aw the trustees must not approve the financial slalemerts unless they are satIsfd thal Ihey gtve a true and fair view of the stale of the affairs of the charity and of the statement of financial actiblhes of the ch&ity for that pertLKI. In weparing these financwl staements, Ihe truste e Nuired to: selecl suttable &counting policies and then apply the consistently; observe the methods and winciples in the Charfties SORP, make judgements and estimates thal a reas£able and prudenl; stale whether the appIatiOn of &counling standards have followed, subject to any material departures disdosed and explaingj the Fin*Klal Statements; prepare the Financial Statements on the going concem basis unless it Is Inappropriale lo presume that the charity will continue in business. The trustees are responslble for keeplng proper accounting records which disck)se th reasonable accuracy at any time the financial position of the chaiity and to enable ihem to ensure that the financial statements Comp wth the Charities Act (Northern Ireland) 2008 and the Charity (Accounts and RetM)rts) Regulations {NortlEm Ireland) 2008. They are also responsible for safeguarding Ihe assets of the charity and hence for taking reasonab18 Steps for the prevention and deleclion of fraud and other wregularities. The trustees are responsible for the maintenance and integrty of the COOrate and financial informatknn Included on Ihe charities website, Legislation in the United ngdorn govwnlng the preparalion and dissemlnation of financial slalements rnay dfffer from legistation in other lutsdidions. Accountants A resolution ta re-appoint the Accountants, N1 Conn & Company. will be ptDposed al the annual general meeling. By order of the Trustees l6 el Gildem8W Trustee
Brantry Area Rural Development Association Independent accountants, report on the unaudited accounts to the trustees of Brantry Area Rural Development Association. We report on the &counts of Branlry Area Rural Developmenl knCiatn for the year 31 December 2023, vthich are set out on pages 7 to 12 Respective responslbilities of charity trustees and examlner As the charity trustees you are responsible forthe preparation of the arLounts in aco)rdan with the wuirements of the Charities AGt (NI) 2008. Having being Satisf that Ihe charty is not subject to audit, and is eligible for independent examination, it is ow reS[rKsIb1 to.. examine the accounts under sedion 65 of the Charities Act follow the proceJJures laid down in tIE general Directi(Th given by the Charity Commlsslon for Northem Ireland under tIOn 65(9)(b) oflhe Charities Acl state whether particular matters have come to our atentK)n. Basis of independent accountants, report We have examined your charity accounts a8 required under seclion 65 of the Charities Act and our examination was carried out in accordance wth the general DItIOnS gNen by Charity ComMi10n for Northern Ireland under section 65{9}Ib) of the Charities Act. The examination included a revEw of the &counting records kept by the charity and a comparison of the atxounts presenled wth tlvjse reo)rds. It also induded consideralKJn of any unusual lten or disclosures in the acunts. and seeking explanations from you a8 charity trustees conMIng any such matters. Our role i8 to slate whether any materHI matters have come k) our attention giving cause to believe: Thal )untIng records were mt kept in acC(dance with ChttleS Act (Nl) 2008 That Ihe accounts do not accord with those ac(UntIng records That the accounts do not C4)mply Mfjth the COUntI[j requirements of the Charilies Act (Nt) 2008 and wth the nEthods and principles of the Char"rttes Ststement of Rg)Jnmended prti appIable to charitES preparing their coUnts In aCCordare with the Financial ReEX)rting Standard app]ble in the UK and RepubliG of Iteland That there is further information needed for a proper understandlng of the accounts to reached. We have completed our examination and have no UjnmS Yi reSpt of the maters Itsled above and, in connection wilh folk)wing the Directions oflhe Charity Cc(nmission for Northern Ireland, we have found no matters that require drawing to your attention. Noel Conn & Company Chartered Accountants 7 Seven Houses English Street Armagh BT617LA 16 October 2024
Brantry Area Rural Development Association Statement of Financial Activities for the year ended 31 December 2023 Unrestricted Restricted Funds Funds 2023 2023 Total Funds 2023 Total Funds 2022 Notes Incomln Resourc8S.' Voluntary Income Donations and Events Grants Received Other income Activities to Generate Funds Fundraising 4617 4,617 20,139 3,213 147 13,600 3,677 20,139 3,011 202 Totsl Incoming Resources 4819 23,150 17,424 Resources Ex ended.. Charitable Activilies Charitable Donations Administration Costs Establishment Costs Other Costs 11,593 8,422 6,266 26,281 10,894 6,780 2,671 20,345 10 308 8,412 5,958 23,969 Total Resources Expended 1312 Net Incomel(Expenditure) for the year 10 1507 (819) 1,688 (2,921) Gross Transfers between funds Net Incomel(Expenditure) for the year 695 1,812 695 (124) 1,688 (2,921) Reconciliation of Funds Total funds brought forward 76,726 275 77,001 79,922 Totsl Funds to Carry Forward 78,538 151 78,689 77,001
Brantry Area Rural Development Association statement of Financial Position as at 31 Decernber2023 Employment of Capltal Notes Unrestricted Restricted Funds Funds 2023 2023 Total Funds 2023 Total Funds 2022 Fixed Assets Tangible Assets 54,160 82,576 136,736 139,392 Current Assets Stock Cash at Bank and in Hand Debtors 250 24,128 250 40,027 1,250 228 43,286 1,250 15,899 1.250 Current Liabilities Creditors., falling due wthin one year 99,574 99,574 99,574 107,155 99,574 TF55 07, Net Current Assets 24378 (82,425) (58,04n (62,391) Total Assets Less Current Llabllltle5 78.538 151 78,689 77,001 Funds Unrestricted Funds Restricted Funds 78,538 151 76,726 275 78,689 77,001 78,689 77,001 We approve these ac£ounts on EEhalf ofthe Trustees arkl confmi that we have made available all relevanl records and information Nuir&J for their prepardti)n Trusts Date
Brantry Area Rural Development Association Notes to the financial statements for the year ended 31 December 2023 1. Principal accounting policies The financial statements have been prepared in accordatKe vthth appluble Accounting Standards. A summary of the more Imtx)rtanl &counling p)IleS is set out below. Basis of accounting The finarKial statements are prepared in acc(dan bwth the historrAI cost convenlKJn. Incomlng resources Voluntary income or capital is included in the Slalemenl of Financial Activities vknen the charity is legally entitled to it, its financial value can be quanlCEd wtth reasonable certainly and there is reasonable certainly of its ultimate receipt. Entillemenl lo legacies is considered estsblished when the charity has been nolrfied of a distribulion to be made by the executors. Iorne received in van of due FerfOrMan uThJer a contr1 is account for as deferred income until eamed. Grants for &livilies are recconised as income when the related ConditnS for al entitrnent have been mel. All other is accounted for on an accrual basis. Resources Expended All resour$ exFended are M)unted for ( an axrual basts. Charitable activitEs include costs of services and grants, support costs and deprlatIOn on related assets. Costs of generating funds similarty include fundraising activrtEs. Non -staff CLKsls not attributed lo one caegory of activity are althaled or apportioned prrat to the staffing of the relevant service. Finance, HR and MInIStrative slaf o)sts are directly attributable to individual tivitS by objective. Govemance costs are those ass1Kialj wtih ConllutIOnal and Slalulory r4uirements. Restricted Funds Restricted funds are xcounled for in cordan wlh the partular lernis of trust arising from Ihe express or implied wishes of the donors in so far as these are inleTrJed lo te binding on the charrty. Where such vishes are not intended lo be binding. they a laken into COUnt and rcnISed in appropriately designated funds. Unreslrfcted Free Reserves Free Reserves represent amount thIch are expeTrj2b at the discretion of the trustees in furtherance of the objectives of the charity and which have not been desnal for any other purpose. SLKh funds may be held in order lo firsance working capital or capital exFendrture. Government grants Grants Ihal relate to s1¢ capital exrenditure are treated as deferred income, whh is then credited lo the Slalemenl of Financial Activities over the related assel's useful lrfe. Revenue grants are credited lo the Stalemenl of Financial AclivrtEs in the same year as the related expendtture is incurr&l.
Brantry Area Rural Development Association 10. 2. Grants Received Unrestricted Restricted 2023 2023 Total 2023 Total 2022 The National Lottery Mid Utsler District CIMJ11 Darea Release of Deferred Income 10,820 5,000 1,491 2,828 20,139 10,820 5,000 1A91 2,828 20,139 5,772 5,000 2,828 13,600 3. Other Income Unrestricted Restricted 2023 2023 Totsl 2023 Total 2022 Music Classes Hire of Hall Inlerest Received Other Income 3,011 3,011 80 122 2,417 670 10 580 3,677 80 122 202 3,011 3213 4. Charltable Donations Unrestiicted Restrfcted 2023 2023 Total 2023 Total 2022 Donations 5. Admlnlstration Costs Unrestricted Restricted 2023 2023 Total 2023 Tolal 2022 Accountancy Professional Plant Hire Music Tuition stationery and Advertising Caretaker Expenses DeprlatIon 743 250 743 250 665 3,860 120 2,440 148 864 2.797 10,894 3,011 1,075 1,692 2.828 9,599 3,865 1,225 1,708 3,802 11,593 150 16 974
Brantry Area Rural Development Association 11. 6. Establishment Costs Unrestricted Restricted 2023 2023 Total 2023 Total 2022 Insurance Repairs Heal and Light Water Rales 1,919 3,852 2,599 42 8,412 1,919 3,852 2,599 52 8,422 3,095 2,039 1,182 464 6,780 10 10 7. Other Direct Costs Unrestricted Restricted 2023 2023 Total 2023 Total 2022 Bank Interest & Charges Event costs 308 308 5,958 6,266 313 2,358 2,671 5,958 5,958 308 8. Creditors: amounts falling due within one year 2023 2022 AcCountaY Heal and Light Water Rates tkferred Income - Govemment Grants Ceferred Income - The National Lottery CÈferred Income - Community Foundats'on Granl 486 400 326 30 85,404 15,835 5,000 107,155 82,576 16,082 99,574 9. Movement In Funds At the Movement Transfers 0110112023 In Funds inl(out) Transfers In Funds At the 3111212023 Unrestricted Funds General Fund 76,726 1,812 (695) 78,538 Restricted Funds Restricted Fund 275 (819) 695 151 Total Funds 77,001 993 78,689
Brantry Area.Rural Development Association 12. 10. Net Movement in Funds, included in the above are follows: Incoming Resources Movement Resources Expended In Funds Unrestricted Funds General Fund 4,819 (1312) 2,507 Restricted Funds Restricted 23,150 (23,969) (819) Total Funds 27,969 P6,281) 1,688 11. Employee Inforniatlon The charity does not GUrrent have any empbyees. 12. Trustees, RemunerdtloTh and Beneffts No trustee rep2ived any remuneratlon during the year eTrJed 31 December 2023 (2022-Nir). No Trustee received any reimbursement for approved expenses iUrred in connectK)n with the charity.