OpenCharities

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2025-09-30-accounts

Pages
Trustees'AnnualReport 1
lndependentExaminer's Report 2
StatementofFinancialActivities 3
Balance Sheet 4
StatementofCashflows 5
Notesto theAccounts 6
DetailedStatementofFinancialActivities 7to8

Unrestricted
funds Total funds Total funds
lncomeandendowments Notes 2025
f
202s
f
2024
f
from:
Donations andlegacies
Charitableactivities
Othertradingactivities
lnvestments
Other
3
4
5
6
l
459
31,0Ig
208,916
673
915
459
31,0 19
208,916
673
915
2,781
19,910
200,557
714
Total
241,98') 241,982 223,962
Expenditureon:
Raisingfunds
Charitableactivities
Other
Total
8
9
1.0
gg,g27
2,539
139,789
98,927
2,539
139,789
89,480
3,426
106,33:l
241,)55 24I,?.55 199,239
Netgainson invostmcnts
Netincome
Transfersbetweenfunds
TI 72/ /2/ )4,/)3
Net income beforeother
gains/(losses) /,)_/ 727 24,/2.)
Othergainsandlosses
Net movement in funds
Reconciliation of funds:
727 727 )4,72.)
Totalfunds broughtforward 318,128 318,128 293,405
Total funds carriedforward
-11!,8s!, 31U,855 318,128
BangorEx-Services Club
Balance Sheet
at30September2025
CharityNo. 108824 2025 2024
f f
Fixed assets
Tangibleassets 13 268,470 268,880
Currentassets )68,410 268,880
Stocks 14 10,71,5 8,620
Cashatbank and in hand 62,564 60,417
73,219 69,037
Creditors: Amount fallingduewithinone year 15 (1s,628) (18,643)
Net currentassets 57,6s1 s0,394
Totalassets lesscurrent liabilities 326,061 319,27 4
Creditors: Amounts fallingdueaftermorethanone year 1b (7,206l
Netassetsexcluding pensionassetorliability 318,855 318,128
Total netassets 318,855 .318,128
Thefunds ofthe charity
Restrictedfunds 1,7
Unrestricted funds t7
General funds 1e,2,491 161,/70
162,497 161,770
Reserves t]
Revaluation reserve 156,358 156,3s8
156,3s8 156,3 58
Total funds 318,8s5 318,128

lncome
Recognitionof lncomeisincludedinthe StatementofFinancialActivitics(SoFA) whenthe charity
income becomesentitled to,andvirtually certaintorcccivc,thcincomcandthc amountof
theincomecan be measuredwith sufficicntreliability.
lncomewithrelated whereincomehasrelated expendituretheincomeandrelatcdcxpenditurcis
expenditure reportedgross intheSoFA.
Donationsand Voluntary incomereceivedbyway of grants,donationsandgiftsisincludedin the
legacies theSoFAwhenreceivable and onlywhcn the Charityhasunconditionalentitlement
totheincome.
Taxreclaims on lncomefromtaxreclaimsrsincludedinthcsoFAatthesamctimcasthc
donationsand gifts gift/donation towhichitrelatcs.
Donated services These areonly included inincome(withanequivalent amounrinexpcncliturer)
andfacilities wherethebenefit to theCharityisreasonablyquantifiable,measur.rbieand
material.
orEx-Services Club
sto the Accounts
Expenditure
Recognitionof Expenditureisrecognised onanaccrualsbasis.Expenditureincludcs any VAT'which
expenditure cannotbefullyrecovered, andisreportcdaspartofthecxpenditurc to whichit
reIates.
Expenditure on Thesecomprise thecosts associatcdwithattractingvolunlaryincomr:,fLtndr,risirrsi
raising funds tradingcosts andinvestment managcmcntcosts
Expenditure on Thesecomprise thecostsincurredbytheCharityinthe deliveryofits activitresand
charitable activities services inthe furtherance ofits obyccts,includingthemal<ingofgrantsand
governancecosts.
Grantspayable Allgrantexpenditureisaccountedforon anactualpaid basis plusanaccrualfor
grantsthathave beenapprovedbythe trusteesatthcendgftheyearbut not yct
paid.
Governancecosts These includethosecosts associatedwithmeeting theconstitutionaland statutorV
requirementsoftheCharity,includinganyaudit/independentexaminationfecs,
costs linkedtothe strategicmanagementof theCharity,togetherwithashareof
otheradministrationcosts.
Otherexpenditure These aresupportcostsnotallocatedtoaparticular activity.

BangorEx-Services Club
Notestothe Accounts
2StatementofFinancialActivities-prioryear
Unrestrictcd
fundsTotal funds
2024 2024
f f
lncomeandendowmentsfrom:
Donations andlegacies 2,181 2,781.
Charitableactivities 19,91.0 19,910
Othertrading activities 200,557 200,557
lnvestments 714 1 1.4
Total 223,962 223,962
Expenditureon:
Raisingfunds 89,480 89,480
Charitableactivities 3,4).6 3,426
Other 106,333 106,3 33
Total 199,2 39 199,239
Netincome 24,123 24,723
Net income beforeother
gains/(losses) 24,723 24,723
Othergainsandlosses:
Net movement in funds 24,723 24,72'3
Reconciliation of funds:
Totalfunds brought forward 293,405 293,405
Total funds carriedforward 318,128 318,128
3lncomefromdonations andlegacies
Unrestricted Total Total
2025 2024
f f f
Donations 459 459 2,/81
459 459 2,/81.
4lncomefromcharitable activities
Unrestricted Total Total
2025 2024
f. f. f
LottoFund/ Stock Draw 21,887 21",887 8,964
Membership 9,132 9,132 10,946
31,019 31,019 19,910
5 lncomefrom other tradingactivities
Unrestricted Total Total
2025 2024
f f. f
Bar 208,108 208,108 196,/40
Gaming Machines 3,811
808 808
208,916 3.1319 200,5s7
6 lncomefrominvestments
Unrestricted Total Total
2025 2024
f t f
Banklnterestrcceived 673 613 114
6/3 6/3 /14
7 Other income
Unrestricted Total Total
2025 2024
f f f
Grants 500 500
41.5 41-5
915 915
8 Expenditure onraisingfunds
Unrestricted Total Total
2025 2024
f_ f
Costsofgeneroting voluntory
income
Donations 8,906 8,906 1,663
F un droisi ngtrodingcosts
Bar 90,021. 90,021 86,1 56
Gaming Machines 1.,661
ga,szi 98,921 89,480
BangorEx-Services Club
NotestotheAccounts
9Expenditure on charitable activities
Unrestricted Total Total
2025 2024
f f
Expenditure onchoritoble
octivities
LottoFund/ Stock Draw 2,539 2,539 3,426
Governance costs
2,539 2,539 3,426
10Other expenditure
Unrestricted Total Total
2025 2024
t f f
Entertainment 9,935 9,935 10,3/3
LottoPrize 11 11 685
Bankloan andoverdraft
interestpayable 191
Employeecosts 65,085 65,085 59,457
Motorandtravelcosts 1,330 1,330 644
Premises costs 26,945 26,945 25,865
Amortisation, depreciatlon,
impairment,profit/losson 1,4,516 14,516
disposal offixedassets
Generaladministrativecosts 14,027 14,02./ I1,034
Legalandprofessionalcosts 7,940 1,940 (1,916)
139,789 139,/89 106,333
11Net income before transfers
2025 2024
Thisisstated aftercharging: € f
Depreciationof owned fixedassets L4,5t6
1.2 Staff costs
2025 2024
Salariesand wages 64,370 58,466
Pension costs 393 424
64,763 58,8g0
BangorEx-Services Club
Notestothe Accounts
13Tangiblefixedassets
f_ f f
Costor revaluation
AtLOctober2024 203,001 132,695 335,696
Additions 14,045 14,045
At30September2025 203,001 1.46,740 349,141
Depreciationand
impairment
At1October2024 2,250 64,56s 65,81s
Depreciationchargeforthe
year
14,516
14,516
At30September2O25 2,250 79,081 81,:131
Netbook values
At30September 2025 200,/51 268,,1r0
At30September2024 200,/51 26t3,881
14Stocks
2025 2024
t t
Finishedgoods 1.0,/1.5 8,620
L0,715 8,6?O
Carryingvalue analysed by activities 2025 2024
f f
Bar 10,715 8,620
10,715 8,620
15Creditors:
amountsfallingduewithinoncyear
2025 2024
t f
Tradecreditors {t,252 ti,151
Other taxes and socialsecurity 1,847 8,49)
Othercreditors 1,,529 2,000
15,628 18,643
16Creditors:
amountsfallingdueaftermore thanone year
2025 2024
I f
Othercreditors 7,706 1,146
7,206 1,1,46

Movementinfunds
lncoming
resources
(including Resources At30
AtlOctober other
gains/losses
expended September
2025
2024 )
f
Restrictedfunds:
Unrestricted funds:
6eneral funds 161,770 2,\1,982 (241,25s| 162,4e1
RevaluationReserves:
Revaluationfund 156,358 156,358
Tololrevaluqtionreserves 156,358 156,3s8
fotalfunds 318,128 241,982 Q41,2551 3t8,855
Analysisof netassetsbetween funds
Unrestricted Restricted
funds funds Total
E f f
Fixed assets 268,41r) 268,410
Netcurrentassets ir6,4)4 1,22/ l;7,651
Creditors dueinmorethanone yearand
provisions
(t,20q (7,2061
3t/,6)8 1,22/ 318,855

At30
At 1 October September
2024 Cashflows 2025
f_ f f
60,41.7 2,1.47 62,564
60,417 2,147 62,564
50,41.7 2,14/ 62,564

2025 2025 2024 2024
Landand
buitdings
other Land and
;;';;r,
other
Operatingleaseswithexpirydate:
Pensioncommitments
2025 2024
f. f
The pension cost chargetothe charity
amounted to: 393 424
2025 2024
f f
Cashflowsfromoperatingactivities
Net incomeperStatementofFinancialActivities /2/ 24,/23
Adjustmentsfor:
Depreciationof property, plantandequipment 14,516
Dividends,interest andrentsfrominvestments (1,s88) (/14)
(lncrease)/Decrease in stocks (2,09s) 1,466
lncrease/(Decrease)intradeandotherpayables 3,045 (s,s7s)
Netcashprovidedbyoperatingactivities 14,605 19,900
Cashflowsfrominvesting activities
Paymentsforproperty, plantandequipment (14,04s) (s,680)
Dividends,interest andrentsfrominvestments 1,599 714
Netcashusedin investingactivities (12,4s/l (4,e66)
Netcashused infinancing activities (6rr /)
Netincreaseincashand cashequivalents ),148 14,267
Cashandcashequivalents atthebeginning oftheyear 60,41,t 46,i50
Cashandcashequivalents attheendoftheyear 62,56.:; 60,417
Componentsofcash and cashequivalents
Cashand bankbalances e>2,564 60,4r7
62,564 60,417
BangorEx-Services Club
Detailed StatementofFinancialActivities
fortheyearended30September 2025
Unrestricted
funds Totalfunds Total funds
2025
2025

2024
fff
lncomeandendowmentsfrom:
Donations andlegacies
Donations 459 459 2,781
459 459 ),781
Charitableactivities
LottoFund/ Stock Draw 21,887 21,,887 8,964
Membership 9,132 9,132 10,946
31,019 31,019 I9,91 0
Othertrading activities
Bar 208,108 208,108 196,140
Gaming Machines 3,817
808 808
208,916 208,916 200,557
lnvcstments
Banklnterestrcceived 6/3 6/3 /14
6/3 6/3 /14
Othcr
Grants 500 500
415 415
915 915
Total income and endowments 24r,982 241,982 223,962
Expenditureon:
Costsofgenerating donationsand
legacies
Donations 8,906 8,906 1,663
8,906 8,906 1,663
Costsof other trading activities
Bar 90,021 90,021 86,1 56
Gaming Machines 1,661
90,021, 90,021 87,817
Total of expenditure on raising
funds 98,927 98,927 89,480
Charitableactivities
LottoFund/ Stock Draw 2,539 2,539 3,426
2,539 2,539 3,426
Total of expenditureoncharitable
activities 2,539 2,539 3,4?6
Otherexpenditure

BangorEx-ServicesClub
Detailed StatementofFinancialActivities
Entertainment
LottoPrize
9,93s
L1
9,935
).1
10,373
68s
Bankloan andoverdraft interest
payable 191
9,946 9,946 11,249
Employeecosts
Sa laries/wages 64,3/O 64,3/O 58,466
Pension costs 393 393 424
Stafftraining 322 322 567
65,085 65,08!, 59,457
Motorandtravelcosts
Travel and subsistence 1,330 1,330 644
Premises costs
Rates 5,579 5,579 8,99s
Light, heat andpower 9,272 9,272 9,5/0
Premisescleaning 7,049 1,049 1,t40
Premisesrepairsand
maintena nce 8,9?l 8,92/ 5,3/0
Otherpremisescosts ) ,11.8 2,118 /90
)6,945 )6,945 25,865
Generaladministrativecosts,
includingdepreciationand
amortisation
Depreciationof 14,516 14,516
Bank charges s79 579 856
General insurances '3,024 3,024 2,841
Software,lTsupportandrelated
costs 138 138 30i
Stationery andprinting 4,348 4,348 2,578
Sundryexpenses 5,251. 5,251 4,382
Telephone, fax and broadband 687 687 76
28,543 )8,543 11,034
Legalandprofessionalcosts
Accountancyand bookkeeping 3,504 3,504 (1,4161
Otherlegaland professional
costs 4,436 4,436 (440)
7,940 7,940 (1,916)
Total of expenditure ofothercosts 139,/89 139,/89 106,333
Total expenditure 241.,255 247,255 1.99,239
Netgainsoninvestments
Netincome 727 77/ 24,/?3
Net income beforeother
gains/(losses) /2/ 727 24,/23

727 727 24,/23
318,128 318,128 2934Os
318,855 318,855 318.128