PRS Patton Rainey I Stenson Limited CHARTERED ACCOUNTANTS & REGISTERED AVDITQR5 REGISTERED CHARITY NUMBCR- NIC108713 LISBURN ADVANCED MOTORCYCLISTS REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMCNTS FOR THE YEIAR ENDEID3I CTOBCIR2 2S CHARTERED ACCOUNTANTS IRELAND Chartered Tax Advisers Reglsteredlo carry oul audiiwofk and fgguL71gdlora ranpol in¥gsim¢nt buslnes9 res in Ihp Vnilfd Kirydom byth$ Insblute Df Chartered AccouTrlan15 in Irekand
LISBURN ADVANCED MOTORCYCLISTS CONTENT% OF THE FINANCIAI. STATEMENTS for tli¢ Year Ended 31 OCToiifi.R 2025 Page Report of the Trustees Independeni Examiner's Report Siatement of Financial Activities Balance Sheet Noies io ihe Financial Stateinents
LISBURN ADVANCED MOTORCYCLISTS RC4 PORT OFTHE TRUSTEES lor th¢ Year Ended 31 OCTOBER 202S Objectives and Activities Tlie charity I,isbum Advaiiced Motorcyclists {LAM} exists to improve road safety by trainin(T Imotorcyclists in advanced riding aiid by encouragitkg safe riding and driving. LAM is affiliated to its PaTent body. Tlie Instiiute of Advanced Motorists. The goveming document for LAM is IAM Roadsniarl Group Affiliaie HoKdbook, March 2019. Achieyemenl and Performance LAM coordinated a regular calendar of iiiontlily rides Iliroughout the asOn including a riding weekend io Donegal and Scoilaiid run. Several evening social events were grganised aloiig with a Bikesafe presentaiion and visii 10 the Ulster Aviarion Society. Twelve tnenibeTS passed their Advanced Ridei. course (four were graded First). By iraining Advanced Riders and encouraging safe motorcyclinb. LAM lias iinproved the safety of iioi oiily its meinbers. but tlie safely of tlie geiieral road-using public. FiTranci¥l Review At (he end of the financial year, LAM lield Teserves of £2.540 (2024.. £1,715}. The incoine during the year ended J l October 2025 was £2.720 {2024.. £1.4061, and the expenditure was £1,895 {2024.. £8681. Public Benefit The Trusiees liave regard io the requiiemenl to justify private benefit. Any private benefil to members has been iii¢id¢nlal to the public benefi£. The Ti'ustees have regard to tlie guidance of Ihe Cliariiy Conimission for Northern Ireland on public benefit to ensure ihai Ihe aclivilies have Iielped to achieve the charity's purpose aiid provide benefii to ihe beneficiaries. Structure Governance, and Managemeijl Gvveriiing Dikcunieiil The charity if controlled by 115 goveniing document, a ¢(Trnstitution, and is therefore an unincorporated charity. It was registered with the Charity Cojnniission for Northeni Ireland on 17 August 2022. Principle Addre55 6 Glencroft Maglieralin Craiuavon Co. Atmagh BT67 OGL Trustees Bruce Steele john Quinlivan Mark Skillen David Loney Kevin Mcconnell David Mcmaiius Robert Lamont Martin Sloan Conn Geary Robert Thompson Chairperson Treasurer Secretary Appointed 26-11-25
LISBURN ADVANCED MOTORCYCLISTS RF.PORT OF THE TRUSTEES continued for tlie Ycgr Ended J I OCTOBER 202$ Independent exatn iner TlTrum415 Saimuel Palton FCA Paiton Rainey dnd Associates Chariered AcLountiinlS 6 East Bridve Street Enniskillen Co. Ferrnana¥h BT74 7BT This repon has been approved b the Triisiees on 18 June 2026 and si¥ned on lis behalf by.. Signed. Mark Skillen Trustee
PRS Patton Rainey I Stenson Limited CHA TrTEAED ACCOUNTANTS & REGISTERED AUDITORS LISBURN ADVANCED MOTORCYCLISTS INDEPENDENT EXAMIliER'S RF.PORT TO THE TRUSTEES for the Year Ended 31 OCI'OBER 2025 I report on the financial staieinents ol Lisburn Advanced Motorcyclists for the year ended i l Ociober 2025 sei Qui on pages four and rive. Respective Responsibiliiies of Trus¢ees aiid Ex#miiier A5 the chariry's trustees. you are i-esponsible foi- the preparation of the financial siaienien(s in accordance with Ihe requirenieiiis uf the Charities Act (Northeiii Irelaiidl 2008. It is Iny I'esponsibility to-. examine Ihe fiiiancial staiemenis under Section 65 of ihe Cliarilies Act. 10 follow the procedures laid dow11 in the Gener81 Directions given by Ihe Cliai'ity Commission for Nonhem Ireland under Seciioii 65(9)(bl of the Charities Aci; and to stale whether pafli¢ular Inatters have come to my attenlion. Basis of ilie liidepeTrdent Examknei 5 Report have exainined your ¢liarity's financial Sliiiement5 as required uiider seciion 65 of the Chaiities Aci and iny exaininaiion was cai'ricd oui in accordance with the Geiieral Dii-eciions viven by rhe Charity Coinmissivn for Nortliern Ireland under seciion 6519llbl. of Ihe Charities Aci. My ¢xainin(]Iioii Included a review of the accounting records kepi by the charity and a conipai'isoli ol'any unusua1 iieirs or disclosures in the fiiiaiicial siateinenis and seeking explanaiions froin you as chariiy Irustees cuncerning any 5uclI matter5. My role is 10 state whether any material matters have come 10 my aiteniion giving ine Cause to believe. thai accouniin8 i-ecords wei'e not kept in accordance with seciioii 63 of the Charitie5 Act, thai the fiiiancial siaremenis do noi accord wilh Ihose reLords, thai the financial statements do noi comply wilh accountino requirenients of tlie Cliaiiiies Act, or that there is fuither infollnatioii need¢d foi a proper undei"siandino of the linancial gtaiements 10 be aChed. Itidepeiidet)t bxatniller's Statetnent I have compleied niy examination and I have no Concerns in i"espect of any ol the maiiersl l) to (41 lisied above and in connection willi lollowing General Direcrion5 of the Charity Comniission for Noilhem Ireland, I have found no mailers ihai require drawing to your auenrion. Thomas Samuel Patton FCA Paiton Rainey and Associates Chartercd Accountant5 6 East Bridge Sireei Enniskillen Co. Fei"manarTh BT74 7BT Date.. 18, June 2026 CHARTERED ACCOUNTANTS IRELAND Chartered Tax Advisers Rtyithred tocairy oul aud WQTk and iewlalffd ra 18nye of Invemen1 tsesS actMt¢¥in the Uniied bythe InstituleotCharteT8d AUtantS in Ireland
LISBURN ADVANCED MOTORCYCLISTS STATF.MF.NT OF FINANC.IAL ACTIVITIES for the V¢ar Eiid¢d 31 OCTOBF.11202.5 31 Oelober 2025 31 October 2024 INCOME Membership Subscriptions IAM Roadsinari Donations Other Income 1,140 1.050 356 842 2,720 1.406 EXPENDITURE Meeiing Rooii) Hire IAM Iiisurance Catering Meeting Expeiises Staiionary Donaiion- Air Ambulance Nl Donaiion Nl Kidney Research Fund Instiiuie Fees Othei. Expense5 126 204 197 264 405 108 1.000 338 100 868 NET INCOME
LISBURN ADVANCED MOTORCYCLISTS BALANCE SHEF.T for tlie Year Eijded 31 OCTOBER 2025 2024 2024 CURRF.NT ASSETS Bank Balance Pety Cash Net Assets 2,483 57 .658 57 FUNDS- UNRF.STRICTED Opciiing Balance Nei Income for Year Closing Balance 1.177 538 825 The financial statenients were approved by the Board of Trustees on 5 June 2026 and were signed on its behalf by". Signed.. Date.. 18, Julie 2026 Bruce Steele Trustee
LISBURN ADVANCED MOTORCYCLISTS NOTES TO THE FINANCIAL STATEMENTS ror the Year Eiidtd 31 OCTOBER 202S ACCOUNTING POLICITES Basis of Prei)aring tlie Finaiicial St&t¢inents Tlie fiiiaiicial stateiiients of Ilie cliariiy, whicli is a public beiiefit entiiy under FRS 102, have been prepared ii) accordance wilh the Chai'ities SORP IFRS 1021'Accounl and Reporting by Cliarities.. Statemeni of Recointnended Practice applicable to cliarities prepariiig the&i' accounts in accoi'daiice with the Finaiicial Reporting Standard applicable iii the UK and Republic of Irelai)d (FRS 1021 lefyeclive l Jaiiuary 20191,, Fiiiaiicial Reporting Standard 102 -1.lie Finaiicial Reporting Siandard appli¢able in tlie UK and Republic of Ireland. aiid tlie Charities Act (Northern Ireland} 2008. "rhe finaiicial stateinents have beeii prepared under the historical cost coiivention. IiicoMe All incoime is recognised in the Stateiiient of Financial Activities once the charity has entitlement ro tlie funds, it is probable that the income will be received aiid the ainount can be measured reliably. Expenditure Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation cointnitting the cliarity to that expenditure, it is probable that a tiznsfer of economic beiiefits will be required in settleiiient and the amount of tlie obligation can be Ineasured reliably. Expenditure is accountcd foron an accruals basis and lias been classified under lieadings that aggregate all cost related to tlie category. Where costs cannot be diiecily attributed lo particular headings they liave been allocated to activities on a basis coll5151ent with the use of resources. T9I8tio l-hc charity is exempi from tax on its charitable a¢tlVLtie5. Fund Accounting Unrestricted funds can be used in accoTdan¢e with the charitsble objectives at the discreiion of the iTUStees. Restricted funds can only be used for particular restricted purposes within ihe objects of the charity. Restrictions arise when specified by the donor OT wlien funds arc raised for particular restricted purposes. These notes form part of these financial statements