Ballymena Floral Art Group
Charity No : 108727
Financial Statements
For the year ended 30 April 2024
Page 1 of 7
Ballymena Floral Art Group
Contents
| Trustees, advisors and other information | 3 |
|---|---|
| Independent examiner’s report | 4 |
| Income and expenditure account | 5-6 |
| Balance sheet | 7-8 |
Page 2 of 7
Ballymena Floral Art Group
Trustees, advisors and other information
TRUSTEES
Mrs Gladys Smyth Mrs Avril Helen Kidd Mrs Rosslind Nan McGookin Mrs Karen Elizabeth May Frew Mrs Adeline Catrina Cherry Mrs Heather Hume Ms Barbara Irwin Mrs Betty McClean Mrs Julie Carlisle Mrs Colleen Hamill
INDEPENDENT ACCOUNTANT
BANKERS
Mrs Rosaleen O’Neill LLB FCA CTA 4 Harphall Manor Carnlough Co Antrim BT44 0JD Ulster Bank 49 Wellington Street Ballymena Co Antrim BT43 6AD
PUBLIC ADDRESS
18 Creevamoy Road Broughshane Ballymena BT42 4NW
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Ballymena Floral Art Group
Independent examiner’s report to the charity trustees of Ballymena Floral Art Group
I report on the accounts of the charity for the year ended 30 April 2024, which are set out on pages 5 to 8.
Respective responsibilities of charity trustees and examiner
As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the Charities Act (Northern Ireland) 2008.
-
It is my responsibility to:
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Examine the accounts under section 65 of the Charities Act
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Follow the procedures laid down in the general Directions given by the Commission under section65(9)(b) of the Charities Act
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State whether particular items have come to my attention
Basis of independent examiner’s report
I have examined your charity 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 for Northern Ireland under section 65(9)(b) of the Charities Act.
My examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning such matters.
My role is to state whether any material matters have come to my attention giving me cause to believe:
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That accounting records were not kept in accordance with section 63 of the Charities Act
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That the accounts do not accord with those accounting records
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That the accounts do not comply with the accounting requirements of the Charities Act
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That there is further information needed for a proper understanding of the accounts to be reached
Independent examiner’s statement
I have completed my examination and have no concerns in respect of the matters (1) to (4) listed above and in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention.
Rosaleen O’Neill LLB FCA CTA Chartered Accountants of England and Wales. 14 May 2024
Page 4 of 7
Ballymena Floral Art Group
Income and Expenditure Account For the year ended 30 April 2024
| 2024 | |
|---|---|
| £ | |
| Income | |
| Membership fees | 1,592 |
| Miscellaneous | 205 |
| Donations from sales table | 135 |
| Flower Arranger magazines | 461 |
| Bank interest earned | 49 |
| Annual dinner | 1,280 |
| Ticket sales | 1,158 |
| Visitors | 49 |
| Garden visit | 900 |
| Raffle | 1,142 |
| HMRC charities refund | |
| ------------ | |
| Total income | 6.971 |
Page 5 of 7
Ballymena Floral Art Group
Income and Expenditure Account For the year ended 30 April 2024
| 2024 | |
|---|---|
| £ | |
| Expenditure | |
| Printing, postage and stationery | 81 |
| Annual dinner | 1,113 |
| Room hire | 380 |
| Insurance | 133 |
| Computer expenses | 80 |
| Donations | 300 |
| NIGFAS expenses | 1,153 |
| Demonstrators | 2,469 |
| Garden visit | 218 |
| Travel | 453 |
| Sundry expenses | 129 |
| Flowers | 95 |
| Accounting services | 300 |
| Refreshments | 205 |
| ----------- | |
| Total expenditure | 7,109 |
| Excess of Income over Expenditure | |
| /(Expenditure over Income) | ------------ |
| (138) |
Page 6 of 7
Ballymena Floral Art Group
Balance Sheet As at 30 April 2024
| Fixed assets | £ | £ |
|---|---|---|
| Fixtures and fittings | - | |
| Current assets | ||
| Cash at bank | 9,861 | |
| Cash in hand | ||
| -------- | ||
| 9,861 | ||
| Current Liabilities | ||
| Other creditors and accruals | (40) | |
| -------- | ||
| ---------- | ||
| Excess of current assets over current liabilities | 9,821 | |
| ---------- | ||
| Total assets less current liabilities | 9.821 | |
| ---------- | ||
| Net assets | 9,821 | |
| ======= | ||
| Retained Reserves | ||
| Profit and Loss account at beginning of year | 9,959 | |
| Add excess of income over expenditure/ | ||
| (Deduct Expenditure over income) | (138) | |
| ----------- | ||
| Capital Employed | 9,821 | |
| ======= |
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