Northern Ireland Civil Service Sports Association Limited
Financial Statements
Year Ended 31 December 2023
Company registration number.. IP000088
Charily Regislration Number.. NIC108854

Northern Ireland Civil Serrfice Sports Association Limited
Financial Statements
Year Ended 31 December 2023
Contents
Page
Company Information
Trustees, Report
Independent Auditor's Report
Statement of Financial Activities
Summary Income and Expenditure Account
Balance Sheet
12
13
Statement of cash flows
14
Notes to the Financial Statements
15-25
Management information
26-31

Northern Ireland Civil Service Sports Association Limited
Company Information
Year Ended 31 December 2023
Company registration number
IP000088
Charity registration number
NIC108854
Trustees
D Ferguson (Chairperson)
M Carson (Treasurer}
R Ellison
T Kennedy
C Alexander
Secretary
G Kelly
Registered office
The Pavilion Complex
Stormont Estate
Upper Newlownards Road
Belfast
BT4 3TA
Auditors
PGM Chartered Accountants
405 Lisburn Road
Belfast
BT9 7EW
Bankers
Bank of Ireland
1 Donegall Square South
Belfast
BT15LR

Northern Ireland Civil Service Sports Association Limited
Trustees, Report
Year Ended 31 December 2023
The Trustee's (also known as the Association's Council) present their report and the audited financial
statements for the year ended 31 December 2023. The Trustees have adopted the provisions of the Statement
of Recommended Practice (SORPI "Accounting and Reporting by Charities" in preparing the annual report
and financial statements of the charity.
Trustees of the charity
The Trustees who have served during the year and since the year end were as follows..
D Ferguson (Chairperson)
M Carson (Treasurer)
R Ellison
T Kennedy
C Alexander
Objectives and activRties
The Association has the following objectives..
To promote amateur sport through the provision and development of sports facilities, events, activities
and resources and by the provision of support to amateur sporting groups lo assist them to deliver their
charitable purposes for the wider public benefit.
To advance community development through building partnerships with Ihe local and wider community
including community groups, youth organisations, charities, schools and sports and recreation
organisations to promote communily engagement in amateur sports and build relationships
To improve health and wellbeing by promoting and encouraging individual and community use of our
facilities and resources for amateur sports and recreation.
To promote the efficiency and effectiveness of charities and the effective use of charitable resources by
the provision of facilities and resources to other charities, including rooms for events and meetings and
information and advice.
Public benefit statement
NICSSA'S vision is to make a positive difference to the lives of others by promoting community development
and citizenship, by supporting participation in all forms of sport and physical activity for all ages and all levels
of ability. It is committed to promoting community engagement and relationship building through collaborative
working and partnerships with the local and wider community, and reducing the financial burden of clubs,
organisations and individuals through the provision of improved and affordable facilities.
Achievements and performance {including principal risks and uncertainties, development and
performance and key performance indicators}
Achieved a NICSSA membership of 7,094 individuals across Nl, with age breakdown as follows..
6.5 % between aged between 16-18 years;
86.50/0 between 18 and retirement age., and
7 % over retirement age.
32 active workplace clubs with 2,879 members affiliated to these clubs.
Secured charitable status to align with our organisational objectives and more clearly reflect the work
that we do as part of the community.
Delivered an enhanced programme of activities and events to 1,400 members across thirly-two
regional clubs ranging from yoga on the beach, laste and tour events lo family fun and Christmas
pantomimes.
Continued to work closely with the NICS in the management of the WELL Programme and delivered
431 events during the year to 8,000 NICS employees as part of the drive to promote their health and
wellbeing.

Northern Ireland Civil Service Sports Association Limited
Trustees, Report
Year Ended 31 December 2023
Further developed our health and wellbeing offering through the Findout Training with an enhanced
resilience programme which incorporates a physical health assessment and a one-day resilience
course. The success of the programme was reflected in participation figures with 115 health
assessments and 30 one day courses delivered in the year to over 500 NICS and Health Trust staff.
Further developed our membership benefits scheme to provide an even a greater number and range
of offers and discounts in outlets across the island of I reland.
Continued lo play a key role in supporting local and wider community objectives by hosting several
local events al The Pavilion, Stormont, including cricket finals at all levels, football tournaments
involving local business and community groups and a number of high-profile Irish hockey finals. All
these events were successful in raising our profile around event management and in highlighting and
promoting the facilities at the Pavilion to a local and wider community audience.
ContinLfed to play host lo local community and charitable initiatives, including multi-cultural sports
events, football and rugby academies, children's summer schemes and several local and UK
fundraising activities whioh helped raise over £300,000 to support the work of several looal and UK
based charities.
Continued to further our ambitions to develop the facilities at the Pavilion Complex with the submission
of a Peace Plus application to support the implementation of phase one of the capital development
project to develop an indoor sports hall, covered tennis courts and a multi-sports 3G pitch on the site.
Financial review (including reserves policy)
NICSSA'S reserves policy was reviewed and updated during April 2024. The trustees have set a level
equivalent of up to three months total operating costs for the charily as a desired level of reserve. This fund is
a contingency in the event of a sudden reduction in income, in order to protect the future operation of the
organisation from the effects of any unforeseen variations in its income and expenditure. It also provides a
cash flow for grants and contracts that are paid in arrears. The trustees have designated reserves where there
are planned commitments that cannot be met by anticipated future income alone.
The reserves policy and the levels of reserves required are reviewed yearly as parl of the annual budgetary
process.
Plans for future periods
NICSSA'S Board in consunction with its key strategic partners, covering cross border governing bodies
representing Cricket, Hockey, Rugby, Tennis and Gaelic games., and in consullalion with its extensive base
of community users, have developed a capital Strategic Programme, which aims to deliver a large-scale
signature, multi-sport capital development programme, over the next 3-7 years.
The Strategic Programme would see the creation of a centre of excellence for sport and physical activity,
capable of hosting a range of sports and recreational activity from grassroots to professional level. It will be a
lop-class destination for sport and physical recreation, with indoor and outdoor facilities to host 16 different
sports at all levels, including rugby, football, cricket, tennis, hockey, bowls and Gaelic games. These will be
complemented by indoor ancillary facilities and services, including a health club, conference facilities and a
multi-sporls hall to host netball, archery, futsal, indoor hockey, cricket, basketbal5, fencing, badminton,
volleyball, table tennis and Special Olympics.
When complete, the final Strategic Programme will include..
22 outdoor sports pitches, catering for sports including Rugby, Football, Cricket, Hockey, Tennis,
Bowls and Gaelic Games.
1 full size international covered artificial indoor multi-sporl pitch and 1 half-size indoor covered pitch.
A redeveloped main building, providing enhanced facilities, as well as an indoor sports hall, a training
centre and new conferencinglhospilality spaces.
New media boxes and groundskeeping facilities, providing enhanced infrastructure to support
grassroots and professional sport at Stormont.

Northern Ireland Civil Service Sports Association Limited
Trustees, Report
Year Ended 31 December 2023
Due to ils size and budget availability, the Strategic Programme will be separated into 3 individual phases, all
of which can be standalone projects. As noted above Phase 1 of this Strategic Plan relates to NICSSA'S
application to the Special European Programming Body (SEUPB} to deliver a range of peace and
reconciliation programmes and events through the investment in an indoor sports hall, covered tennis courts
and a multi-sports 3G pitch on the Pavilion site.
structure, governance and management
The business of the NICSSA Charity is managed by a Board of Trustees. This Board comprises the
Association's Chairman, Vice Chairman and Treasurer and up to five other members. Members of the Board
shall hold office for a period of three years from appointment and shall be eligible for re-appointment and they
shall be the trustees of the Association for the duration of their appointment.

Northern Ireland Civil Seniice Sports Association Limited
Trustees, Report
Year Ended 31 December 2023
Statement of Trustees, responsibilities
The Trustees (who are also directors of Northern Ireland Civil Service Sports Association Limited for the
purposes of company lawl are responsible for preparing the Trustees, Annual Report and the financial
statements in accordance with applicable law and Uniled Kingdom Accounting Standards (United Kingdom
Generally Accepted Accounting Practice).
Company law requires the Trustees to prepare financial statements for each financial year. Under company
law the Trustees must not approve the financial statements unless they are satisfied that they give a true and
fair view of the state of affairs of the charitable company and of the incoming resources and application of
resources, including the income and expenditure, ofthe charitable company for that period. In preparing these
financial statements, the Trustees are required to..
select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charities SORP 2019 (FRS 102).,
make judgements and estimates that are reasonable and prudent.,
state whether applicable UK Accounting Standards have been followed.,
prepare the financial statements on the going concern basis unless it is inappropriate to presume
that the charitable company will continue in operation.
The Truslees are responsible for keeping adequate accounting records that disclose with reasonable accuracy
at any time the financial position of the charitable company and enable them to ensure that the financial
statements comply with the Charities Act (Northern Ireland) 2008. They are also responsible for safeguarding
Ihe assets of the charitable company and hence for taking reasonable steps for the prevention and detection
of fraud and other irregularities.
In so far as the Trustees are aware..
there is no relevant audit information of which the charitable company's auditor is unaware., and
the Trustees have taken all steps that they ought to have taken to make themselves aware of any
relevant audit information and to establish that the auditor is aware of that information.
The Trustees are responsible for the maintenance and integrity of the corporate and financial information
included on the charitable company's website. Legislation in the United Kingdom governing the preparation
and dissemination of financial statements may differ from legislation in other jurisdictions.
Statement of disclosure to the auditors
We, the Trustees of the charitable company who held office at the date of approval of these Financial
Statements as sel out above each confirm, so far as we are aware, that..
there is no relevant audit information ofwhich the charitable company's auditors are unaware., and
we have taken all the steps that we ought to have taken as Trustees in order to make ourselves aware of
any relevant audit information and to establish that the company's auditors are aware of that information.
On behalf of the Trustees
Trustee
24 April 2024

Northern Ireland Civil Service Sports Association Limited
Independent Auditor's Report
Year Ended 31 December 2023
Opinion
We have audited the financial statements of Northern Ireland Civil Service Sports Association Limited {the
'charitable company'} for the year ended 31 December 2023 which comprise of the income and expenditure
account, the balance sheet and the relevant notes to the financial statements, including significant accounting
policies. The financial reporting framework that has been applied in their preparation is applicable law and
United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting
Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting
Practice).
In our opinion the financial statements..
give a true and fair view of the state of the charitable company's affairs as at 31 December 2023 and of
its income and expenditure for the year then ended.,
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting
Practice., and
have been prepared in accordance with the requirements of the Charities Act (Northern Ireland) 2008.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) {ISAs (UK)) and
applicable law. Our responsibilities under those standards are further described in the auditor responsibilities
for the audit of the financial statements section of our report. We are independent of the charitable company
in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK,
including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance
with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate
to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the Trustees use of the going concern basis of
accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or
conditions that, individually or collectively, may cast significant doubt on the association's ability lo continue
as a going concern for a period of at least twelve months from when the financial statements are authorised
for issue.
Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the
relevant sections of this report.
Other Information
The other information comprises the information included in the Trustees, annual report, other than the
financial statements and our auditor's report thereon. The Trustees are responsible for the other information
contained in the Trustees, Report. Our opinion on the financial statements does not cover the other information
and, excepl to the extent otherwise explicitly stated in our report, we do not express any form of assurance
conclusion thereon.
Our responsibility is to read the other information and, in doing so, consider whether the other information is
materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise
appears to be materially misslaled. If we identify such material inconsistencies or apparent material
misstatements, we are required to determine whether this gives rise to a material misstatement in the financial
statements themselves. If, based on the work we have performed, we conclude that there is a material
misstatement of this other information., we are required to report that fact.
We have nothing to report in this regard.

Northern Ireland Civil Service Sports Association Limited
Independent Auditor's Report
Year Ended 31 December 2023
Opinions on other matters
In our opinion, based on the work undertaken in the course of our audit..
the information given in the Trustees, report for the financial year for which the financial statements are
prepared is consistent with the financial statements., and
the Trustees, report has been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exception
We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and
Reports) Regulations (Northern Ireland) 2015 require us to report to you if, in our opinion..
the information given in the Trustees, report is inconsistent in any material respect with the financial
statements., or
sufficient accounting records have not been kept., or
the financial statements are not in agreement with the accounting records., or
we have not obtained all the information and explanations necessary for the purpose of our audit.
Responsibilities of Trustees
As explained more fully in the Trustees, report set out on page 4, Trustees are responsible for the preparation
of the financial statements and for being satisfied that they give a true and fair view, and for such internal
control as the Trustees determine is necessary to enable the preparation of financial slatements that are free
from material misstatement, whether due to fraud and error.
In preparing the financial statements, the Trustees are responsible for assessing the charitable company's
ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using
the going concern basis of accounting unless the Trustees either intend to liquidate the charitable company
or to cease operations, or have no realistic alternative but to do so.
Auditor's responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the association's financial statements as a
whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that
includes our opinion. Reasonable assurance is a high level of assurance, but it is not a guarantee that an audit
conducted in accordance with ISAS (UK} will always detect a material misstatement when it exists.
Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate,
they could reasonably be expected to influence the economic decisions of users taken on the basis of these
financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design
procedures in line with our responsibilities, outlined above, to detect material misslalements in respect of
irregularities, including fraud. The exlenl lo which our procedures are capable of detecting irregularities,
including fraud is detailed below..
Our approach to identifying and assessing the risks of material misstatement in respect of irregularities,
including fraud and non-compliance with laws and regulations, was as follows..
the engagement partner ensured that the engagement team collectively had the appropriate competence,
capabilities and skills to identify or recognise non-compliance with applicable laws and regulations.,
we identified the laws and regulations applicable to the association through discussions with Trustees
and other management, and from our commercial knowledge and experience of the sector.,
we focused on specific laws and regulations which we considered may have a direct material effect on
the financial statements or the operations of the company, such as the Charities (Accounts and Reports)
Regulations (Northern Ireland} 2015.,
we assessed the extent of compliance with the laws and regulations identified above through making
enquiries of management., and
identified laws and regulations were communicated within the audit team regularly and the team remained
alert to instances of non-compliance throughout the audit.

Northern Ireland Civil Service Sports Association Limited
Independent Auditor's Report
Year Ended 31 December 2023
We assessed the susceptibility of the charitable company's financial statements to material misstatement,
including obtaining an understanding of how fraud might occur, by..
making enquiries of management as to where they considered there was susceptibility to fraud, their
knowledge of actual, suspected and alleged fraud.,
considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and
regulations.
To address the risk of fraud through management bias and override of controls, we..
performed analytical procedures to identify any unusual or unexpected relationships.,
tested journal entries to identify unusual transactions.
In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures
which included, but were not limited to..
agreeing financial statement disclosures to underlying supporting documentation.,
reading the minutes of meetings of those charged with governance.,
enquiring of management as to actual and potential litigation and claims.
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including
those leading to a material misstatement in the financial statements or non-compliance with regulation. This
risk increases the more that compliance with a law or regulation is removed from the events and transactions
reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance.
The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves
intentional concealment, forgery, collusion, omission or misrepresentation.
A further description of our responsibilities for the audit of the financial statements is located on the Financial
Reporting Council's website at.. http'.Ilwww.frc.org.uklauditorsresponsibilities. This description forms part of
our auditor's report.
Purpose of our audit work and to whom we owe our responsibilities
This report is made solely to the charitable company's Trustees, as a body, in accordance with Part 4 of the
Charities (Accounts and Reports} Regulations (Northern Ireland) 2015. Our audit work has been undertaken
so that we might state to the charitable company's Trustees those matters we are required to slate lo them in
an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume
responsibility to anyone other than the charitable company and the charitable company's Trustees as a body,
for our audit work, for this report, or for the opinions we have formed.
Paul G. McAreavey
(Senior Statutory Auditor)
For and on behalf of PGM Chartered Accountants, Statutory Auditors
405 Lisburn Road
Belfast
BT9 7EW
Date: 24 April 2024
PGM Chartered Accountants is eligible for appointment as auditor of the charity by virtue of its eligibility for
appointment as auditor of a con7pany under section 1212 of the Companies Act 2006.
10

Northern Ireland Civil Service Sports Association Limited
Statement of Financial Activities
Year Ended 31 December 2023
2023
2022 As
restated
Un￿s1￿cle￿
Reslricled
funds
funds
Total
Total
Nole
Income and endowments from:
Donations and legacies
Charitable activities
Investments
158,714
158,714
961,579
1,577
288,522
939,227
122
961,579
1,577
Total income and endowments
963,156
158,714 1,121,870
1,227,871
Expenditure on:
Raising funds
Charitable activities
6,645
920,363
6,645
200,339 1,120,702
9,833
1,141,735
Total expenditure
927,008
200,339 1,127,347
1,151,568
Net income l (expenditurel
36,146
{41,625}
15,477)
76,303
Other recognised gains / (losses)..
Other gains movements
17
19
19
19
Net movement in funds
36,167
(41,6251
15,458)
76,322
Reconciliation of funds:
Total funds brought fonmard as
previously stated
Prior year adjustment in funds for
transition to charity
1,147,124
15,16
694,768
Total funds brought forward as
restated
1,291,773
626,441 1,918,214
1,841,892
Total funds carried forward
17,19
1,327,940
584,816 1,912,756
1,918,214

Northern Ireland Civil Service Sports Association Limited
Summary Income and Expenditure Account
Year Ended 31 December 2023
2023
2022 As
restated
Note
Turnover
1,120,293
1,227,749
Administrative expenses
Interest received
Interest payable and similar expenses
(1,122,849
1,577
{4,4981
11,148,055)
122
{3,490}
(Deficit) I surplus for the year before taxation
{5,477)
76,326
Taxation
(23}
(Deficit) I Surplus for the year
15,4771
76,303
12

Northern Ireland Civil Seniice Sports Association Limited
Balance Sheet
Year Ended 31 December 2023
2023
2022
As restated
Note
Fixed assets
Intangible assets
Tangible assets
10
11
3,679
1,946,125
5,519
1,834,918
1,949,804
1,840,435
Current assets
Debtors
Cash al bank and in hand
12
q04,132
100,383
103,205
355,251
204,515
458,456
Creditors: amounts falling due within one year
13
(218,289)
1304,6481
Net current assets l (liabilities)
(13,774)
153,808
Total assets less current liabilities
1,936,030
1,994,243
Creditors: amounts falling due after more than one
year
14
(23,274)
176,029)
Net assets
1,912,756
1,918,214
Capital and reserves
Restricted funds
Unrestricted funds
17a
17
584,816
1,327,940
626,441
1,291,773
Total reserves
1,912,756
1,918,214
The financial statements were approved and authorised for issue by the Trustees on 24 April 2024.
Signed on behalf of the Trustees..
D Ferguson
Chairperson
M Carson
Treasurer
Secretary
The notes on pages 15 to 25 form part of these financial statements.
Company registration number.. IP000088

Northern Ireland Civil Seplice Sports Association Limited
Statement of cash flows
Year Ended 31 December 2023
2023
2022
As
restated
Note
Cash flow from operating activities
20
5,984
346,671
Cash flow from investing activities
Payments to acquire tangible fixed assets
Interest received
{215,378)
1,577
{142,088}
122
Net cash flow from investing activities
(213,801)
(141,966)
Cash flow from financing activities
Repayment of long term loans
Interest paid
Movement in share capital
142,572)
(4,498)
19
(41,5281
13,490)
19
Net cash flow from financing activities
{47,051)
144,999)
Net (decrease) l increase in cash and cash equivalents
{254,868)
159,706
Cash and cash equivalents at 1 January 2023
355,251
195,545
Cash and cash equivalents at 31 December 2023
100,383
355,251
Cash and cash equivalents consists of:
Cash at bank and in hand
Short term deposits
100,383
355,251
Cash and cash equivalents at 31 December 2023
100,383
355,251
14

Northern Ireland Civil Service Sports Association Limited
Notes to the Financial Statements
Year Ended 31 December 2023
Summary of significant accounting policies
(al General information and basis of preparation
Northern Ireland Civil Service Sports Association Limited is established under the Co-operative and
Community Benefit Societies Act {Norlhern Ireland) 1969. The Association is registered as a mutual
society with the Financial Conduct Authority and as a charity from the 24th November 2022 with the
Charity Commission for Northern Ireland. The address of the registered office is given in the company
information on page 3 of these financial statements. The share capital of the Association consists of
shares with a value of 5p, with members of the Association holding up to a maximum of 5 shares each.
On ceasing lo hold membership, the shares are forfeited and the value of the shares is transferred to
a capital reserve (notes 17)
The financial statements are presented in sterling which is the functional currency of the association.
The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have
been prepared in accordance with Accounting and Reporting by Charities: Statement of
Recommended Practice applicable to charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the U K and Republic of Ireland issued in October 2019, the
Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the
Charities Act (Northern Ireland) 2008 and UK Generally Accepted Accounting Practice.
The financial statements are prepared on a going concern basis under the historical cost convention.
The financial statements are presented in sterling which is the functional currency of the charity and
rounded to the nearest £1.
The significant accounting policies applied in the preparation of these financial statements are set out
below. These policies have been consistently applied to all years presented unless olhetwise stated.
Ibl Funds
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of the general
objectives of the charity and which have not been designated for other purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by
donors or which have been raised by the charity for particular purposes. The cost of raising and
administering such funds are charged against the specific fund. The aim and use of each reslricled
fund is sel out in the notes to the financial statements.
{c> Income recognition
All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity is
legally entitled to the income after any performance conditions have been met, the amount can be
measured reliably and it is probable thal the income will be received.
For donations to be recognised the charity will have been notified of the amounts and the seltlement
date in writing. If there are conditions attached to the donation and this requires a level of performance
before entitlement can be obtained then income is deferred until those conditions are fully met or the
fulfilment of those conditions is within the control of the charity and it is probable that they will be
fulfilled.
Donated facilities and donated professional services are recognised in income al their fair value when
their economic benefit is probable, it can be measured reliably and the charity has control over the
item. Fair value is determined on the basis of the value of the gift to the charity. For example, the
amount the charity would be willing to pay in the open market for such facilities and services. A
corresponding amount is recognised in expenditure.

Northern Ire5and Civil Service Sports Association Limited
Notes to the Financial Statements
Year Ended 31 December 2023
(c) Income recognition (continued)
No amount is included in the financial statements for volunteer time in line with the SORP. Further
detail is given in the Trustees, Annual Report.
Where practicable, gifts in kind donated for distribution to the beneficiaries of the charity are included
in stock and donations in the financial statements upon receipt. If it is impracticable to assess the fair
value al receipt or if the costs to undertake such a valuation outweigh any benefits, then the fair value
is recognised as a component of donations when it is distributed and an equivalent amount recognised
as charitable expenditure.
I ncome from trading activities includes income earned from fundraising events and trading activities to
raise funds for the charity. Income is received in exchange for supplying goods and services in order
to raise funds and is recognised when entitlement has occurred.
The charity receives government grants in respect of projects. Income from government and other
grants are recognised at fair value when the charity has entitlement after any performance conditions
have been met, it is probable that the income will be received and the amount can be measured reliably.
If entitlement is not met then these amounts are deferred.
(d) Expenditure recognition
All expenditure is accounted for on an accruals basis and has been classified under headings that
aggregale all costs related to the category. Expenditure is recognised where there is a legal or
constructive obligation to make payments to third parties, it is probable that the settlement will be
required and the amount of the obligation can be measured reliably. It is categorised under the
following headings..
Costs of raising funds includes the cost of wages and
Expenditure on charitable activities includes direct project costs.. and
Other expenditure represents those items not falling into the categories above.
Irrecoverable VAT is charged as an expense against the activity for which expenditure arose.
Grants payable to third parties are within the charitable objectives. Where unconditional grants are
offered, this is accrued as soon as the recipient is notified of the grant, as this gives rise to a reasonable
expectation that the recipient will receive the grants. Vvhere grants are conditional relating to
performance then the grant is only accrued when any unfulfilled conditions are outside of the control
of the charity.
(e) Support costs allocation
Support costs are those that assist the work of the charity but do not directly represent charitable
activities and include office costs, governance costs, administrative payroll costs. They are incurred
directly in support of expenditure on the objects of the charity and include project management carried
out at Headquarters. Where support costs cannot be directly attributed to particular headings they
have been allocated to cost of raising funds and expenditure on charitable activities on a basis
consistent with use of the resources. Premises overheads have been allocated on an apportioned
area basis and other overheads have been allocated on a time spent basis.
Fund-raising costs are those incurred in seeking voluntary contributions and do not include the costs
of disseminating information in support of the charitable activities.
The analysis of these costs is included in note 7.
16

Northern Ireland Civil Service Sports Association Limited
Notes to the Financial Statements
Year Ended 31 December 2023
(f) Intangible assets
Intangible assets acquired separately from a business are capitalised al cost. Intangible assets
acquired on business combinations are capitalised separately from goodwill if the fair value can be
measured reliably on initial recognition.
Research expenditure is written off against profits in the year in which it is incurred. Identifiable
development expenditure is capitalised to the extent that the technical, commercial and financial
feasibility can be demonstrated.
Intangible assets are amorlised on a straight line basis over their useful lives. The useful lives of
intangible assets are as follows-.
Intangible type
Useful life
Find Out Brand
10 years
Provision is made for any impairment.
{g} Tangible fixed assets
Tangible fixed assets are slated at cost {or deemed cost) less accumulated depreciation and
accumulated impairment losses. Cost includes costs directly attributable to making the asset capable
of operating as intended.
Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less
estimated residual value, of each asset on a systematic basis over its expected useful life as follows..
Land and buildings
Plant and equipment
Websites and booking systems.
Remaining licence term to July 2051
5- 12.5 years
3-10years
The useful life of property and structural improvements was reviewed from 1 January 2023, with
depreciation rates amended at that time to the remaining lease term of 27.5 years to July 2051.
(h) Debtors and creditors receivable I payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are
recorded at transaction price. Any losses arising from impairment are recognised in expenditure.
li) Loans and borrowings
Loans and borrowings are initially recognised at the transaction price including transaction costs.
Subsequently, they are measured al amortised cost using the effective interest rale method, less
impairment. If an arrangement constitutes a finance transaction it is measured al present value.
(j} Impairment
Assets not measured at fair value are reviewed for any indication that the asset may be impaired at
each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's
cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount
exceeds its recoverable amount, an impairment Soss is recognised in profit or loss unless the asset is
carried at a revalued amount where the impairment loss is a revaluation decrease.

Northern Ireland Civil Service Sports Association Limited
Notes to the Financial Statements
Year Ended 31 December 2023
(kl Provisions
Provisions are recognised when the company has an obligation at the balance sheet date as a result
of a past event, it is probable that an outflow of economic benefits will be required in settlement and
the amount can be reliably estimated.
(l) Tax
The charity is an exempt charity within the meaning of schedule 3 of the Charities Act 2011 and is
considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it
meets Ihe definition of a charitable company for UK corporation tax purposes.
(m) Employee benefits
When employees have rendered service to the company, short-term employee benefits to which the
employees are entitled are recognised at the undiscounted amount expected lo be paid in exchange
for that service.
The company operates a defined contribution plan for the benefit of its employees. Contributions are
expensed as they become payable.
{n) Going concern
The financial statements have been prepared on a going concern basis as the Trustees believe that
no material uncertainties exist. The Trustees have considered the level of funds held and the expected
level of income and expenditure for 12 months from authorising these financial statements. The
budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to
continue as a going concern.
(o) Key accounting estimates and judgements
In the application of the Association's accounting policies, the Trustees are required to make
judgements, estimates and assumptions about the carrying amount of assets and liabilities that are
not readily apparent from other sources The estimates and associated assumptions are based on
historical experience and other factors that are considered to be relevant. Actual results may differ
from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revision to accounting
estimates are recognised in the period in which the estimate is revised where the revision affects only
that period, or in the period of the revision and future periods where the revision affects both current
and future periods.

Northern Ireland Civil Service Sports Association Limited
Notes to the Financial Statements
Year Ended 31 December 2023
Staff costs and employee benefits
The average monthly number of employees during the year was as follows..
2023
Number
2022
Number
Raising funds
Charitable activities
Governance
21
20
23
22
The total staff costs and employee benefits were as follows..
2023
2023
Unrestricted Restricted
2023
Total
2022
Total
Wages and salaries
Social security
Defined contribution pension costs
415,982
38,597
32,273
131,288 547,270
11,465
50,062
4,741
37,014
516,229
48,676
32,867
486,852
147,494 634,346
597,772
The number of employees who received total employee benefits (excluding employer pension costs
of more than £60,000 is as follows..
2023
Number
2022
Number
£60,001- £70,000
£70,001- £80,000
£80,001- £90,000
Trustees. and key management personnel remuneration and expenses
The Trustees neither received nor waived any remuneration during the year (2022.. £Nil).
The total amount of employee benefits received by key management personnel is £212,292 (2022 -
£196,034). The Trust considers its key management personnel comprise the senior management
team.
No Trustees are accruing pension arrangements12022 - None).
The Trustees did not have any expenses reimbursed during the year (2022 £Nil).

Northern Ireland Civil Service Sports Association Limited
Notes to the Financial Statements
Year Ended 31 December 2023
Income from donations and legacies
2023
2023
Unrestricted Restricted
2023
2022
Sport Nl grant
DOF Grants
Job start grant
WELL grant
32,219
32,219
19,119
19,119
5,376
5,376
102,000 102,000
177,841
8,681
102,000
158,714 158,714
288,522
Income from charitable activities
2023
2023
Unrestricted Restricted
2023
2022
NICSSA Subscriptions
Activ subscriptions
Activ classes
WELL courses
Facilities charges
Sundry income
Findout income
Play ball income
387,884
48,766
2,997
90,500
93,471
14,963
59,333
263,665
387,884
48,766
2,997
90,500
93,471
14,963
59,333
263,665
374,640
59,949
3,173
116,075
84,179
10,863
45,370
244,978
961,579
961,579
939,227
Income from investments
2023
2023
Unrestricted Restricted
2023
2022
Interest - deposits
1,577
1,577
122
1,577
1,577
122
20

Northern Ireland Civil Service Sports Association Limited
Notes to the Financial Statements
Year Ended 31 December 2023
Analysis of expenditure on charitable activities
2023
2023
Unrestricted Restricted
2023
2022
staff costs (note 2)
Direct project costs
Rent & Rates
Heat, Light & Power
Repairs & Maintenance
Room Hire
Travel & hospitality
Staff training
Printing postage & stationery
Telephone & IT costs
Professional fees
Bank & card fees
Insurance
Sundry expenses
Irrecoverable input VAT
486,852
106,729
7,213
58,545
72,074
10,000
2,803
4,648
3,883
10,106
13,499
8,269
25,849
3,089
10,879
147,494
27,263
634,346
133,992
7,213
58,545
72,074
10,000
2,803
4,648
3,883
10,106
13,499
8,269
25,849
3,089
10,879
597,772
131,803
3,247
92,521
63,170
10,000
2,693
1,408
8,326
4,597
7,587
24,419
3,918
19,279
824,438
174,757
999,195
970,738
7a
Allocation of support costs
2023
2023
Unrestricted Restricted
2023
2022
Audit & Accountancy fees
Depreciation & amorlisalion
Loan interest payable
11,000
80,427
4,498
11,000
106,009
4,498
8,500
159,007
3,490
25,582
121,507
170,997
Total charitable activity costs
920,363
200,339 1,120,702
1,141,735
Interest payable and similar expenses
2023
2022
Bank loans and overdrafts
4,498
3,490
4,498
3,490
Auditor's remuneration
The auditor's remuneration amounts to an audit fee of £6,00012022 £ 4,000} and accountancy
services of £5,000 (2022 - £4,500).
21

Northern Ireland Civil Service Sports Association Limited
Notes to the Financial Statements
Year Ended 31 December 2023
10 Intangible fixed assets
Find Out
Brand
Cost:
At 1 January 2023
Additions
At 31 December 2023
18,399
18,399
Amortisation:
Al 1 January 2023
Charge for the year
At 31 December 2023
12,880
1,840
14,720
Net book value:
At 31 December 2023
3,679
At 31 December 2022
5,519
11 Tangible fixed assets
Pavilion
development
Outdoor
surfaces and
equTpment
other
equipment &
website
costs
Total
Cost or valuation:
Al 1 January 2023
Additions
Disposals
At 31 December 2023
2,620,941
196,425
2,145,518
8,487
193,110
10,466
4,959,569
215,378
2,817,366
2,154,005
203,576
5,174,947
Depreciation..
At 1 January 2023
Charge for the year
On disposals
Al 31 December 2023
1,469,288
36,720
1,499,423
52,059
155,942
15,390
3,124,653
104,169
1,506,008
1,551,482
171,332
3,228,822
Net book value..
At 31 December 2023
1,311,358
602,523
32,244
1,946,125
At 31 December 2022
1,151,653
646,095
37,168
1,834,916
12 Debtors
2023
2022 As
restated
Trade debtors
NICS Social Club share of bounce-back loan
Prepayments and accrued income
44,545
16,603
42,984
67,047
21,446
14,712
104,132
103,205
22

Northern Ireland Civil Service Sports Association Limited
Notes to the Financial Statements
Year Ended 31 December 2023
13 Creditors: amounts falling due within one year
2023
2022 As
restated
Bank loans and overdrafts
Trade creditors
Amounts owed to NICS Social Club
Corporation tax
Other tax and social security
Accruals
48,771
103,569
8,303
165
20,959
36,522
38,587
178,158
6,994
165
22,843
57,901
218,289
304,648
14 Creditors: amounts falling due after more than one year
2023
2022 As
restated
Bank loans and overdrafts
23,274
76,029
23,274
76,029
15
Restatement of 2022 Funds
Unrestricted
2022
Restricted
2022
2022 Total
As restated
At 1 January 2022 (as originally stated)
Restated movement in funds
Restatement for transition to a charity for 2023 year
(note 16)
1,147,124
76,322
1,147,124
76,322
68,327
626,441
694,768
Al 31 December 2022
1,291,773
626,441
1,918,214
16 Prior year adjustment
As noted in the Trustee's Report the Association gained charitable status on the 241h November 2022.
The year ended 31 December 2023 is the first year the charitable company is required to produce
accounts in the "Charities SORP 2019" format. The 2022 figures have been restated to reflect the
change to the new accounting framework. A prior year adjustment to funds brought forward is also
required to align the treatment of historic deferred capital grants in accordance with the new
accounting framework. As part of the restatement to Charity format, income that had previously been
treated as deferred income was re-allocated to reserves.
23

Northern Ireland Civil Service Sports Association Limited
Notes to the Financial Statements
Year Ended 31 December 2023
17 Fund reconci5iation
Unrestricted funds
Balance at
1 Jan 2023
As restated
Gains /
Balance at
Expenditure Ilossesl 31 Dec 2023
Income
Share capital (note 17a)
Capital reserve (note 17b)
General unrestricted funds
1,395
3,303
1,287,075
(291
29
1927,008)
19
1,385
3,332
1,323,223
963,156
1,291,773
963,156
1927,008)
19
1,327,940
Restricted funds
Balance at
1 Jan 2023
As restated
Gains I
Balance at
Expenditure {losses) 31 Dec 2023
Income
Pitches grant funding
Future development
Job Start
WELL Grant
399,230
227,211
(25,582)
167,381}
(5,3761
(102,000)
373,648
211,168
51,338
5,376
102,000
626,441
158,714
1200,339)
584,816
17a Share Capital
2023
2022
Shares in issue at 1 January 2023
Issued during the year
Forfeited during the year
1,395
19
(29)
1,409
(33)
1,385
1,395
When an individual becomes a member they receive a 5p share. When the individual resigns their
membership the share is taken from them and is transferred to the Capital Reserve.
17b Capital reserve
2023
2022
At 1 January 2023
Shares forfeited in year
3,303
29
3,270
33
At 31 December 2023
3,332
3,303
18 Fund descriptions
a) Unrestricted funds
General funds of the charity for use at the Trustees discretion
bl Restricted funds
Pitches grant funding - Grants given for the development of the pitches (restricted until 2030)
Future development- Funds received for the future development of the association.
WELL Grant- To provide the WELL programme to beneficiaries
Job start- To subsidise the wages costs of those on the Job Start scheme
24

Northern Ireland Civil Service Sports Association Limited
Notes to the Financial Statements
Year Ended 31 December 2023
19 Analysis of net assets between funds
Unrestricted
funds
2023
Restricted
funds
2023
Total
2023
Fixed assets
Other current assets
Cash and bank
Current liabilities
Creditors more than one year
1,576,156
104,132
1110,785)
1218,289>
(23,274)
373,648
1,949,804
104,132
100,383
{218,289)
(23,274)
211,168
Total
1,327,940
584,816
1,912,756
20 Reconciliation of net (expenditure) lincome to net cash flow from operating activities
2023
2022 As
restated
Net (expenditure) l income for year
{5,477)
76.303
Interest receivable
Interest payable
Depreciation and impairment of tangible fixed assets
Amortisation and impairment of intangible fixed assets
(Increase) in debtors
(Decrease) l increase in creditors
(1,577)
4,498
104,169
1,840
(927)
(96,542)
(122)
3,490
157,167
1,840
{35,9161
143,909
Nel cash flow from operatirlg activities
5,984
346,671
21
Related Party Transactions
The Northern Ireland Civil Service Sports Association Limited INICSSA} is a related party of Northern
Ireland Civil Service Social Club (NICSSC) due lo their shared membership and the influence of the
Association on the running of the Club.
At the year-end NICSSA owed the Club £8,303 {2022.' £6,994).
Included in trade debtors is an amount of £9,076 (2022.. £8,610) owed to NICSSA by the club.
Included in other debtors is an amount of £16,603 (2022.. £21,446) loan lo the club from NICSSA.
Included in trade creditors is an amount of £0 (2022.. £149) owed by NICSSA to the club.
NICSSA receives subscription income paid through the members payroll deductions for both NICSSA
and the Club. NICSSA then pays over the Club's share. NICSSA also receives subscriptions from
members of affiliated Clubs and gym members that include Club membership which NICSSA pays
over to the club. NICSSA received £37,265 (2022.. £35,779) of subscriptions on behalf of the Club
from these sources during the year.
NICSSA pays monthly room hire to the Club amounting to £833 {2022.' £8331 per month. The Club
pays NICSSA monthly for facilities charges and the Club's share of the pavilion running costs of£5,349
(2022". £5,349) per month.
25

Northern Ireland Civil Service Sports Association Limited
Management Information
Year Ended 31 December 2023
These pages do not form part of the statutory financial statements
26

Northern Ireland Civil Service Sports Association Limited
Management Information
Year Ended 31 December 2023
Detailed Income and Expenditure Account
2023
2022
As restated
Turnover
Subscriptions
Heallhworks (including WELL grant)
Find Out
PlayBall (pitch hire, summer scheme, advertising)
Activ Gym
Facilities charges
Other Income
Capital grants
387,866
192,500
59,333
263,665
51,762
93,471
20,340
51,338
374,640
218,075
45,370
244,978
63,122
84,179
29,544
167,840
1,120,275
1,227,748
Interest receivable
I nterest on deposits
1,577
122
1,121,852
1,227,870
Expenditure
AdminÉstrative expenses
Staff costs
Healthworks
PlayBall
Activ Gym
Find Out
Grants lo Clubs
Membership benefits
Competitions - Civil Service Sports Council
Competitions - NICS Sports Association
Competitions - Regional activities
Business support costs
Pavilion complex costs
Depreciation
634,346
27,263
5,771
8,631
1,825
53,861
25,639
190
597,772
25,250
11,966
8,763
7,167
45,609
25,648
1,045
270
6,085
90,535
168,937
159,007
10,812
100,652
147,832
106,009
1,122,831
1,148,054
Interest payable
Loan interest
4,498
3,490
Taxation
23
Total expenditure
1,127,329
1,151,567
{Deficit} I surplus for the year
{5,4771
76,303
These pages do not form parl of the statutory financial statements
27

Northern Ireland Civil Service Sports Association Limited
Management Information
Year Ended 31 December 2023
Schedule of Income
2023
2022
As restated
Income
Other income
Grants- Job Slarl, Covid Omicron grant
Donations
Charge for damaged cables
Sundry receipts
5,376
18,682
5,000
8,683
6,281
5,862
20,340
29,544
Facilities charges
Pavilion facilities charges
Hire of sports facilities
71,401
22,070
61,128
23,051
93,471
84,179
These pages do not form part of the stalutory financial statements
28

Northern Ireland Civil Service Sports Association Limited
Management Information
Year Ended 31 December 2023
Schedule of Expenditure
2023
2022
As restated
Staff costs
Chief executive officer
Business change manager
Operations and facilities director
Membership and customer services
Treasurer's honorarium
Health promotion
Grounds staff
Activ Gym staff
Maintenance and cleaning staff
Finance
99,754
67,381
66,150
174,256
400
62,106
87,012
29,380
13,311
34,596
95,061
61,511
63,372
152,860
400
64,780
85,868
28,693
12,481
32,746
634,346
597,772
These pages do not form part of the slalutory financial statements
29

Northern Ireland Civil Service Sports Association Limited
Management Information
Year Ended 31 December 2023
Schedule of Expenditure - continued
2023
2022
As restated
Business support costs
Insurance
Office equipment, printing and stationery
Marketing and advertising (raising funds)
Telephone
Computer expenses
Training and recruitment costs
Travelling expenses
Hospitality expenses
Consultancy fees
Accountancy
Audit fees
Bank fees
Credit card charges
Sundry expenses
Bad debts provision
Input VAT payable
25,849
3,883
6,645
2,139
7,967
4,711
2,311
491
13,499
6,000
5,000
3,094
5,175
3,009
24,419
1,408
9,833
1,732
6,595
1,842
851
4,597
4,500
4,000
2,615
4,972
3,406
486
19,279
10,879
100,652
90,535
Pavilion complex expenses
Pavilion rates and ground rent
Light and heat
Cleaning
Grounds repairs and maintenance
Pavilion repairs and maintenance
Room hire charges affiliated Clubs
7,213
58,545
15,150
47,516
9,408
10,000
3,247
92,521
15,567
36,587
11,015
10,000
147,832
168,937
Depreciation
Pavilion redevelopment
Outdoor surfaces and equipment
Fitness equipment
Computers, equipment and furniture
Intangible asset amorlisalion
36,720
52,059
7,409
7,981
1,840
61,913
75,694
12,746
6,814
1,840
106,009
159,007
These pages do not form parl of the statutory financial statements
30

Northern Ireland Civil Service Sports Association Limited
Management Information
Year Ended 31 December 2023
Schedule of Expenditure - continued
2023
2022
As restated
Grants to Clubs
Archery Club
Athletics Club
Balmoral Road
Ballykelly
Ballymena
Bruce Street refund
Carlisle House
Castle Court
Causeway House
Clare House
Clarence Court (Acctiv81
CRU
Dungannon
Erne
Foyle
Game l Osprey Club
Golf Club
Great Northern Tower
Hole in Wall Gang
HSENI
Hydebank
James House
Lisburn JBO
Lanyon Plaza Sports & Social Club
Marlborough House
Nelherleigh
Newforge Lane
Newry
Nl Audit Office
NIEA
Nl Water
Omagh
Orchard House
The Plaza Sport
Police Ombudsman
Rambling Club
Rathgael Sports & Leisure
Square One
Utility Regulator
Waterside House
WateNays Ireland
624
1,514
507
210
2,080
1,365
2,178
850
(415)
740
1,300
2,300
1,220
5,980
500
975
300
600
532
2,236
2,430
3,471
550
1,780
584
2,650
2,000
780
5,560
720
1,027
140
400
633
2,158
2,870
3,770
1,963
40
950
3,990
4,420
950
1,300
3,650
50
1,575
325
2,734
950
2,380
300
1,400
60
300
1,400
1,035
546
1,069
2,750
338
200
559
1,143
3,150
400
640
1,400
384
53,861
45,609
These pages do not form part of the slatulory financial statements
31