Brantry Area Rural Development Association Annual Report Forthe year ended 31 December 2024 Registered Charity Commission for Northern Ireland NIC108656 Noel Conn & Company Chartered Accountants
Brantry Area Rural Development Association Annual Report for the year ended 31 December 2024 Contents Information and Trustees, Report...... statement of Trustees, Responsibilities.............. Independent Accountants, Report......... Statement of Financial 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 1LT Email Address Brant bard1 mail.com Charity Commission Number NIC108656 Trustees Colm Gildernew Louise Downey Gael Gildernew Fergus McAnallen Colette Murtagh Geraldine Gildernew 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 Dember 2024 Brantry BARD'S Purpose The Association is established to relieve poverty and sickness and to romote the benefit of the
Brantry Area Rural Development Association 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 Club Oige Jiving I dancing Mindfulness classes Walking group Christmas fair Flower arranging Woodwork I wood turning activities ICT Classes 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 Facilitated Education Authority Youth Leader Training sessions Refurbishment of building Brantry BARD trustees have had regard to the Confirmed
Brantry Area Rural Development Association Commission's Public benefit requirement .statutory guidance Financial Position at year end The Brontry BARD is in a very'good finanGJal position D8tails of any fund held by the charity that was materially in.deficit' at the .@nd of the year and steps Laken by the charity trustees to eliminate the deficit There weré no funds in material deficit ?Funds held by the charity.. as a custodian trustee None ' Not.applicable Pnvate benefit There is no private benefit to any individual Harm No harm has fli owed from any of our purposes Serious inGiderit reporting Ther6r arc no serious. incidents to report . Vulnerable beflefii Giaries Appropi'iate Policies, Procedures and Tr.aining are rri place STATEMEN I OF COMPLIANCE The Trustees have complied with their duty to have due regard to the Charity ..knmmission PubliG Benefit Guidance when exercisFng any powers'or d"uties to which the guidancè Is relevant. Signed Golm Gildernew (Chair) Date. IS lo-&25 Louise Downey (Secretary) Date I Gael Gilderriew (Treasurèr). Date l L&125-
Brantry Area Rural Development Association Statement of Trustees. Responsibilities The Trustees are resFxJnsible for Pfeparing the Trustees, Annual Report and Ihe Finala1 Slalements in accordance wtth the applicable law and Unrted Kingdom Accounting Standards. The law applicable lo charities in Nortrn Ireland requires the trustees to prepare financial statements for each financial year. Under that law the trustees have prepared the financial statements in %cordance with Generally Accepted Accounting PrtICe in the United Kingdom {accounling standards issued by the Financial Reporting Council in the UK, includirvJ Charities SORP IFRS 102). Accounting and Reporting by Charities.. Statements of Recommended Practi applicable to charities preparing Iheir accounts in accordance with the Financial Reporting Standard appIable in the United Kingdom and Republ of Ireland IFRS 102} and promubJaled by the Instillrte of Chartered Accounlanls in the United Kingdom and United Kingdom Law). Under that law the Iruslees must not approve Ihe financial statements unless they are salisfEd Ihal they give a true and fair view of the state of the affairs of the charity and of the slalemenl of financial activities of Ihe charty for thai period. In preparing these financial statements, the Iruslees are required to.. select suitable lUntIng policies and then apply the consistently., observe the methcmjs and princieS in the CharrtS SORP., make judgements and estimates thai a reasonable and prudent., slate whether the application of xcounling standards have teen followed, subject to any material departure5 disck)sed and explained the Financial Statements,. prepare the Financial Slatemenis on the goirvJ concem basis unless it is inappropriate lo presume that the charity will continue in business. The trustees are responsible for keeping proper accountiThJ records discbse vilh reasonable accuracy al any lime the financial position of the charity and lo enable Ihem10 ensure that the financial statements comply with the Charities Ad (Northem Ireland} 2008 and the Charty (Accounts and Reports) Regulations (Northern Ireland) 2008. They are also responsible for safeguarding the assets of the charity arKI hence for taking reasonable steps for the prevention and detection of fraud and other irregularrtEs, The trustees are responsible for the maintenance and integrty of the corp)rate and financial infomialion included on the charities websrte. Legislalion in the Uniled Kingdom governing the preparation and dissemination of financial statements may differ from legislalKJn in other jurisdiclK)ns. Accountants A resolution lo re-appoint Ihe Accountants, Noel Conn & Company, wll be proposed al the annual general meeting. By order of the Trustees Gael Gildernew Trustee Date
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 accounts of Branlry Area Rural Development ASslatIon for the year ended 31 December 2024, which are sel out on pages 7 to 12. Respective responsibllrties of charity trustees and examiner As the charity Iruslees you are responsible for the preparation of the accounts in accordance with the r4uiremenls of the Charities Act INI) 2008. Having being satisfied that the charity is not subject to audit, and is eligible for independent examination, il is our responsibility lo.. examine the accounts under section 65 of the Charities Act follow the prcrEdures laid down in the general Directions given by the Charfty Commission for Northern Ireland under section 6519)Ibl of the Charities Act slate whether particular matters have come lo our attention. Basis of Independent accountants, report We have examined your charity accounts as required under section $5 of the Charities Act and our examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65191(b) of the Charities Act. The examination included a review of the accounting records kept by the Gharily and a comparison of the accounts presented with those records.11 also included consideration of any unusual items or disclosures in the accLJunts, and seeking explanations from you as charity Iruslees concerning any such mailers, Our role is lo slate whether any material mallers have come lo our attention giving us cause to believe.. That accounting records were not kept in accordance with Charities Act INI) 2008 That the accounts do not accord with those acc£)unling records That the accounts do not comply wth the accounting requirements of the Charities Act (NII 2008 and with the methods and principles of the Charrties Slalemenl of Recommended Practice applicable lo charities preparing their CoUntS in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland That there is further information needed for a proper understanding of the accounts to be reached. We have completed our examination and have no concerns in respect of the matters listed above and, in connection th following the Directions of the Charity Commission for Northern Ireland, we have found no matters that require drawing to your aiienlion, Noel Conn & Company Chartered Accountants 7 Seven Houses English Street Armagh BT617LA 20 October 2025
Brantry Area Rural Development Association Statement of Financial Activities for the year ended 31 December 2024 Unrestricted Restricted Funds Funds 2024 2024 Totsl Funds 2024 Total Funds 2023 Notes Incomin Resources." Voluntary income Donations and Events Grants Received Other income Activities to Generate Funds Fundraising 183 183 22,970 1,890 4,617 20,139 3,213 22,970 1,100 790 Total Incoming Resources 973 24,070 25,043 27,969 Resources Ex ended.. Charitable Activities Charilable Donations Administration Costs Establishment Costs Other Costs 4,787 10,572 5,953 3,132 15,359 5,953 3,445 11,593 8,422 6,266 313 Total Re30urces Expended 5,100 19,657 24,757 26,281 Net Incomel(Expenditure} for the year 10 (4,127) 4,413 286 1,688 Gross Transfers between funds Net Incomel(Expenditure) for the year 4,304 177 4,304 109 286 1,688 Reconciliation of Funds Total fvnds brought forward 78,538 151 78,689 77,001 Totsl Funds to Carry Forward 78,715 260 78,975 78,689
Brantry Area Rural Development Association Statement of Financial Position as at 31 December 2024 Employment of Capital Notes Unrestricted Restricted Funds Funds 2024 2024 Total Funds 2024 Total Funds 2023 Fixed Assets Tangible Assets 61,668 206,827 268,495 136,736 Current Assets Stock Cash at Bank and in Hand Debtors 250 16,797 250 31,704 1,250 33,204 250 40,027 1,250 14,907 1,250 6,157 17,0 Current Liabilities Creditors.. falling due within one year 222,724 222,72 222,724 99,574 ,57 Net Current Assets 17,047 (206,567) (189,520) (58,047) Total Assets Less Current Liabilities 78,715 260 78,975 78,689 Funds Unrestricted Funds Restricted Funds 78,715 260 78,538 151 78,975 78,689 We approve these accounts on behalf of the Trustees and confirm that we have made available all relevant records and information required for their preparation rustee Date The notes on pages 9- 12 form part of these acGounls.
Brantry Area Rural Development Association Notes to the financial statements for the year ended 31 December 2024 1. Principal accounting policies The financial statements have been prepared in ac£ordatKe with applicabk Accounting Standards. A summary of the more important ountIng policies is set out below. Basls of accounting The financial slatements are prepar in acCdan vAlh the historul cosl convention. Incoming resources Voluntary income or capital is included in the Slalement of Financial Activilies when the charity is legally entitled to il, ils financial value can be qUanIrfd with reasonable certainly and there is reasonable certainly of ils ultimate receipt. Entillemenl to legacies is considered established vthen the charity has been nolrfied of a distribution lo be made by the executors. IroMe received in advance of due performance under a contract is acGount&J for as deferred income until earned. Grants for &livities are recc#Jnised as income when the relaled conditions for 931 entitlement have been met. All other incorr£ is xcounted for on an ac£rual basis. Resources Expended All reSoUrS expended are lUnted for an accrual basis. Charitable activities include cosls of services and grants, support costs and deprlatIOn on related assets. Costs of generating funds similarly include fundraising activities. Non -staff costs not attributed lo one category of activity are allcLated or apportioned prcFial lo the staffing of the relevant servi. Finan, HR and ajministrative staff costs are directly attributable lo individual activities by objective. Governance StS are those associat wrth constitutional and stalulory requirements. Restricted Funds Restricted funds are lUnted for in accordance vfilh the particular lernis of trusi arising from the express Of implied wishes of the (k)nors in so far as these are inieThJed lo be binding on the charity. Where such wishes are not intended to be binding, they are taken into account and rnISed in appropriately designated funds. Unrestricted Free Reserves Free Reserves represent amount vthich are expendable at the discret)n of the Irustees in furtherance of the objectives of the charity and bthich have not been desb3nateJ for any other purpose. Sh funds may be held in order to finance working capital or caprtal exFendrture. Government grants Grants that relate lo specffic capital exFendilure are trealed as deferred income, which is then credited to the Slalement of Financial Activities over the related asset's useful lrfe. Revenue grants are credited lo the Slatemenl of FinaFKral ActivrtEs in Ihe same year as the related expenditure is incurred.
Brantry Area Rural Development Association 10. 2. Grants Received Unrestricted Restricted 2024 2024 Total 2024 Total 2023 The National Lotlery Mid ULster District Council Darea Release of Deferred Income 10,132 7,417 10,132 7,417 10,820 5,000 1,491 2,828 20,139 5,421 22,970 5,421 22,970 3. Other Income Unrestricted Restricted 2024 2024 Total 2024 Total 2023 Music Classes Hire of Hall Inlerest Received Olher Income 1,100 1,100 190 300 300 1,890 3,011 80 122 190 300 300 790 1,100 3,213 4. Charitable Donations Unrestricted Restricted 2024 2024 Total 2024 Total 2023 Ch)nat)nS
Brantry Area Rural Development Association 11. 5. Administration Costs Unrestricted Restricted 2024 2024 Total 2024 Total 2023 Accountancy Professional Compuler Expenses Music Tustion Stationery and Advertising Caretsker Expenses Telephone Cleaning General Eepreciation 790 790 743 250 264 1,100 424 264 2,700 424 1,600 3,865 1,225 1,708 2,453 120 2,453 120 394 2,745 4,787 394 8,166 15,359 5,421 10,572 3,802 11,593 6. Establishment Costs Unrestricted Restricted 2024 2024 Total 2024 Total 2023 Insurance Repairs Heal and Light Water Rates 1,850 1,342 2,664 97 5,953 1,850 1,342 2,664 97 5,953 1,919 3,852 2,599 52 8,422 7. Other Direct Costs Unrestricted Restricted 2024 2024 Total 2024 Total 2023 Bank Interest & Charges Event costs 313 313 3,132 3,445 308 5,958 6,266 3,132 3,132 313
Brantry Area Rural Development Association 12. 8. Creditors: amounts falling due within one year 2024 2023 Account2Y Heal and ght Water Rates Eeferred Income- Government Grants rEfed Income- The National Lottery Ceferred Income - The National Lottery Granls 650 300 550 326 40 82,576 16,082 79,748 14,907 127,079 222,724 99,574 9. Movement In Funds At the Movement Transfers 0110112024 In Funds inl(out) Transfers At the In Funds 3111212024 Unrestricled Funds General Fund 78,538 177 4,304 78,715 Restricted Funds Restricted Fund 151 4,413 (4,3041 260 Total Funds 78,689 4,590 78,975 10. Net Movement in Funds, included in the above are follows: Incoming Resources Movement Resources Expended in Funds Unrestricted Funds General Fund 973 (5,1001 (4,1271 Restricted Funds Restricted 24,070 (19,657) 4,413 Total Funds 25,043 {24,757) 286 11. Employee Infonnation The charty does not currentty have any empkiyees. 12. Trustees, Remuneration and Benefrts No Iruslee received any rernunerati( during the year ended 31 December 202412023-NiD. No Trustee reiVed any reimbursement for approved experises incurrd in connection with the charity.