Ballymena Floral Art Group Charity No: 108727
Financial Statements For the Year Ended 30 April 2025
Ballymena Floral Art Group
| Contents | |
|---|---|
| Trustees, Advisors and other Information | 2 |
| Independent examiner’s report | 3 |
| Income and Expenditure Account | 4-5 |
| Balance sheet | 6 |
1
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 2025, which are set out on pages 4 to 6.
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:
-
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 section 65(9)(b) of the Charities Act
-
state whether particular matters 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 any 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.
Lorna Boyle
Lorna Boyle FCCA Association of Chartered Certified Accountants 16 May 2025
2
Ballymena Floral Arts Group
Trustees, advisors and other information
TRUSTEES Mrs Avril Helen Kidd Mrs Rosalind 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 Mrs Linda Calderwood INDEPENDENT ACCOUNTANT Miss Lorna Boyle 72 Beech Drive Ballymena Co Antrim BT43 7EZ BANKER Ulster Bank 49 Wellington Street Ballymena Co Antrim BT43 6AD PUBLIC ADDRESS 15 Tudor Vale Ahoghill Ballymena BT42 1RA
3
Ballymena Floral Art Group
Income and Expenditure Account For the year ended 30 April 2025
| 2025 | |
|---|---|
| £ | |
| Income | |
| Membership Fees | 2,410 |
| Miscelleaneous | 112 |
| Donations from Table Sales | 200 |
| Flower Arranger magazines | 449 |
| Bank interest earned | 47 |
| Annual Dinner | 1,160 |
| NIGFAS Open Day Ticket Sale | 40 |
| Visitors | 96 |
| Raffle | 1,187 |
| HMRC Gift Aid | 299 |
| --------- | |
| Total Income | 6,000 |
4
Ballymena Floral Art Group
Income and Expenditure Account For the year ended 30 April 2025
| 2025 | |
|---|---|
| £ | |
| Expenditure | |
| Annual Dinner | 1,014 |
| Room Hire | 660 |
| Insurance | 141 |
| NILFAS expenses | 677 |
| Demonstrators | 1,637 |
| Travel | 55 |
| Flowers | 294 |
| Refreshments | 431 |
| Printing, Postage and stationery | 140 |
| Sundry Expenses | 258 |
| Magazines | 445 |
| Caretaker Gift | 30 |
| Vouchers | 120 |
| Charitable Donations | 400 |
| Show Entry Fees | 47 |
| Garden Visit | 45 |
| --------- | |
| 6,394 | |
| Excess of Income over Expenditure | |
| /(Expenditure over Income) | --------- |
| (394) |
5
Ballymena Floral Art Group
Balance Sheet As at 30 April 2025
| Fixed Assets | £ | £ | ||
|---|---|---|---|---|
| Fixture & Fittings | - | |||
| Current Assets | ||||
| Cash at bank | 9,490 | |||
| Cash in hand | ||||
| Current Liabilities | ||||
| Other Creditor or accruals | (22) | |||
| Excess of current assets over current liabilities | 9,468 | |||
| --------- | ||||
| Total assets less current liabilities | 9,468 | |||
| ---------- | ||||
| Net Assets | 9,468 | |||
| ====== |
| Retained Reserves | |
|---|---|
| Profit and Loss at the beginning of year | 9,490 |
| Add excess of income over expenditure | |
| (Deduct Expenditure over income) | (22) |
| --------- | |
| Capital Employed | 9,468 |
| ====== |
6