PRS Patton Rainey I Stenson Limited CHARTERED ACCOUNTANts & REGISTEREO AUDITOSIS REGISTERED CHARITY NUMBER: NIC108713 LISBURN ADVANCED MOTORCYCLISTS REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024 CHARTERED ACCOUNTANTS IRELAND Chartered Tax Advisers Registered lo carry out audit work and regulaied lor a lange ol investment busin&ss activities in the United Kingdom by the Inslilute ol Chartered Accountan15 in Ireland
LISBURN ADVANCED MOTORCYCLISTS CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 31 OCTOBER 2024 Report of the Trustees Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements
LISBURN ADVANCED MOTORCYCLISTS REPORT OF THE TRUSTEES for the Year Ended 31 OCTOBER 2024 Objectives and Activities The charity Lisburn Advanced Motorcyclists (LAM) exists to improve road safety by training motorcyclists in advanced riding and by encouragino safe riding and driving. LAM is affLliated to it5 parent body, The Institute of Advanced Motorists. The governing document for LAM is IAM Roadsmarl Groiip A]filiate Handbook, March 2019. Achievement and Perform2nce LAM coordinated a retsular calendar of monthly rides throughout the season including a ridino weekend to Donegal and Scotland run. Several evenino social events were oroanised along with a Bikesafe presentation and visit to the Ulster Aviation Society. Twelve members passed their Advanced Rider course (four were graded First). By trainino Advanced Riders and encouraging safe motorcycling, LAM has improved the safety of not only its tnember5. but the safety of the general road-using public. Financial Review At the end of the financial year, LAM held reserves of £1,715. The income during the year ended 31 October 2024 was £1,406 (2023: £2.012). and the expenditure was £868 (2023: £1,546). Public Benefit The Trustees have regard to the requirement to justify private benefit. Any private benefit to Tnembers has been incidental to the public benefit. The Trustees have regard to the guidance of the Charity Commission for Northern Ireland on public benefit to ensure that the activities have helped to achieve the charity's purpose and provide benefit to the beneficiaries. Structure, Governance, and Management Goveriiiiig Dociinieiil The charity if controlled by its governing document, a constitution, and is therefore an unincorporated charity. It was registered with the Charity Commission for Northern Ireland on 17 August 2022. Principle Address 6 Glencroft Magherdlin Craigavon Co. Annagh BT67 OGL Trustees Bruce Steele John Quinlivan Mark Skillen Robin Alexander Kevin Mcconnell David Mcmanus William Mcmath Martin Sloan liobert Thompson Chairperson Treasurer Secretary
LTSBURN ADVANCED MOTORCYCLISTS REPORT OF THE TRUSTEES continued for the Year Ended 31 OCTOBER 2024 Independent examiner Thomas Samuel Patton FCA Patton Rainey and Associates Chartered Accountants 6 East Bridge Street Enniskillen Co. Fernianagh BT74 7BT This report has been approved by the Trustees on 04 November 2025 and signed on its behalf by.. Signed= Date- 04 November 2025 Mark Skillen Trustee
PRS Patton Rainey I Stenson Limited CHARTERED ACCOUNTAN7s & REGSSTERED AUDITORS LISBURN ADVANCED MOTORCYCLISTS INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES for the Year Ended 31 OCTOBER 2024 I report on the accounts of Lisburn Advanced Motorcyclists for the year ended 31 October 2024 set out on pages four and five. Respective Responsibilities of Trustees 2nd Examiner As the charity's tntstees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities 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 given by the Charity Commission for Northern Ireland under Section 65(9)(b) of the Charities Act- and to state whether particular matters have corne to my attention. Basis of the Independent Examiner's Report I have examined your charity's accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the General Directions given by the Charity Commission forNorthern Ireland under section 65(9)(b). of the Charities Act. My examination included a review of the accounting Tecords kept by the charity and a comparison of any unusual items or disclosures in the accounts and seeking explanations from you as charity trustees concerning aThy such matters. My role is to state whether any material matters have come to my attention givincr me cause to believe- that accounting records were not kept in accordance with section 63 of the Charitie5 Act, that the accounts do not accord with those records, that the account5 do not comply with accounting requireTnents of the Charities Act, or that ttlere is further information needed for a proper understanding of the accounts to be reached. Independent Examiner's Statement I have cotnpleted my exatnination and I have no concerns in respect of any of the matters (l) to (4) listed above and in connection with following General Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention. omas Samuel PattoTh FCA Patton Rainey and Associates Chartered Accountants 6 East Bridge Street Enniskillen Co. Fennanagh BT74 7BT 04 November 2025 CHARTERED ACCOUNTANTS IRELAND Chartered Tax Advisers Registered 10 carry out audit work and regulated lor a range ol investment business aclivili85 in the United Kingdom by the Institute ol Chartered Accountants in Ifeland
LISBURN ADVANCED MOTORCYCLISTS STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 OCTOBER 2024 31 October 2024 31 October 2023 INCOME Membership Subscriptions IAM Roadsmart Safety Grant Air Ambulance Nl Collection Other Income 1,050 356 1,080 73 425 347 87 1,406 2,012 EXPENDITURE Meeting Room Hire IAM Insurance Caterin(r Hi-vis Safety Vests Donation- Air Arnbulance Nl Donation- NI Kidney Research Fund Other Expense5 126 204 197 179 177 219 432 500 338 39 868 NET INCOME
LISBURN ADVANCED MOTORCYCLISTS BALANCE SHEET for the Year Ended 31 OCTOBER 2024 2024 2023 CURRENT ASSETS Bank Balance Petty Cash Net Assets 1,658 57 1,049 128 FUNDS- UNRESTRICTED Opening Balance Net Income for Year Closing Balanee 1,177 538 7ll 466 The financial statements were approved by the Board of Trustees on 04 November 2025 and were sioned on its behalf by- Signed- Date: 04 November 2025 Bce Steele Trustee
LISBURN ADVANCED MOTORCYCLISTS NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 OCTOBER 2024 ACCOUNTING POLICITES Basis of Prepartng the Financial Statements The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102)'Account and Reporting by Charities= Statement of Recommended Practice applicable to charities preparino their accounts in accordance with the Financial Reportints Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019). Financial Reportino Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Charities Act (Northern Ireland) 2008. The financial staten]ents have been prepared under the historical cost convention. Income All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds. it is probable that the income will be received and the amount can be measured reliably. Expenditure Liabilities are recognised as expenditure as soon as there is a legal or constructive oblioation committincv the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headintrs that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Taxation The charity is exempt from tax on its charitable activities. Fund Accounting Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. These notes fonn part of these financial statements