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2024-12-31-accounts

Northern Ireland Civil Service Sports Association Limited Financial Statements Year Ended 31 December 2024 Company registration number: IP000088 Charity Registration Number: NIC108854

Northern Ireland Civil Service Sports Association Limited

Financial Statements

Year Ended 31 December 2024

____________ Contents Page Company Information 3 Trustees’ Report 4 Independent Auditor’s Report 7 Statement of Financial Activities 10 Summary Income and Expenditure Account 11 Balance Sheet 12 Statement of cash flows 13 Notes to the Financial Statements 14 - 24

Northern Ireland Civil Service Sports Association Limited

Company Information

Year Ended 31 December 2024

____________

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 Newtownards Road Belfast BT4 3TA Auditors PGM Chartered Accountants 405 Lisburn Road Belfast BT9 7EW Bankers Bank of Ireland 1 Donegall Square South Belfast BT1 5LR 3

Northern Ireland Civil Service Sports Association Limited

Trustees’ Report

Year Ended 31 December 2024

____________

The Trustee’s (also known as the Association’s Council) present their report and the audited financial statements for the year ended 31 December 2024. The Trustees have adopted the provisions of the Statement of Recommended Practice (SORP) “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 activities 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 to assist them to deliver their charitable purposes for the wider public benefit. • To advance community development through building partnerships with the local and wider community including community groups, youth organisations, charities, schools and sports and recreation organisations to promote community 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 6809 individuals across NI, with age breakdown as follows: o 6.5% between aged between 16-18 years; o 86.5% between 18 and retirement age; and o 7% over retirement age. • 32 active workplace clubs with 2,983 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 over 1000 members across thirty-two regional clubs ranging from Cooking Experiences, Family Fun at SplashNI and Christmas Wreath Making.

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Northern Ireland Civil Service Sports Association Limited

Trustees’ Report

Year Ended 31 December 2024

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• 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 707 health assessments and 22 one day courses delivered in the year. • 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 Ireland. • Continued to play a key role in supporting local and wider community objectives by hosting several local events at 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. • Continued to play host to 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 which helped raise over £100,000 to support the work of several local and UK based charities. • Continued to further our ambitions to develop the facilities at the Pavilion Complex with the submission of capital funding applications to support the implementation of phase one of the capital development project to develop an indoor sports hall, cricket infrastructure to host international events, including the 2030 ICC men’s T20 World Cup 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 charity 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 part of the annual budgetary process. Plans for future periods NICSSA’s Board in conjunction with its key strategic partners, covering cross border governing bodies representing Cricket, Hockey, Rugby, Tennis and Gaelic games; and in consultation 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 top-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-sports hall to host netball, archery, futsal, indoor hockey, cricket, basketball, 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-sport 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 conferencing/hospitality spaces.

Plans for future periods NICSSA’s Board in conjunction with its key strategic partners, covering cross border governing bodies representing Cricket, Hockey, Rugby, Tennis and Gaelic games; and in consultation 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.

Due to its size and budget availability, the Strategic Programme will be separated into a number of individual phases, all of which can be standalone projects and will be subject to funding opportunities.

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Northern Ireland Civil Service Sports Association Limited

Trustees’ Report

Year Ended 31 December 2024

____________

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. Statement of Trustees’ responsibilities The Trustees (who are also directors of Northern Ireland Civil Service Sports Association Limited for the purposes of company law) are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United 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, of the 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 Trustees 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 the 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 set out above each confirm, so far as we are aware, that: - there is no relevant audit information of which 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

The Trustees (who are also directors of Northern Ireland Civil Service Sports Association Limited for the purposes of company law) are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom

Xx xxxxx 2025

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Northern Ireland Civil Service Sports Association Limited

Independent Auditor’s Report

Year Ended 31 December 2024

____________

Opinion

We have audited the financial statements of Northern Ireland Civil Service Sports Association Limited (the ‘charitable company’) for the year ended 31 December 2024 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 2024 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 to 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, except 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 misstated. 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.

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, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

We have nothing to report in this regard.

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Northern Ireland Civil Service Sports Association Limited

Independent Auditor’s Report

Year Ended 31 December 2024

____________

Opinions on other matters

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.

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Northern Ireland Civil Service Sports Association Limited

Independent Auditor’s Report

Year Ended 31 December 2024

____________

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://www.frc.org.uk/auditorsresponsibilities. 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 state to 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: Xx xxxxx 2025

PGM Chartered Accountants are eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.

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Northern Ireland Civil Service Sports Association Limited

Statement of Financial Activities

Year Ended 31 December 2024
_____
Note
Income and endowments from:
Donations and legacies
4
Charitable activities
5
Investments
6
Total income and endowments
Expenditure on:
Raising funds
7
Charitable activities
7
Total expenditure
Net income / (expenditure)
Other recognised gains / (losses):
Other gains movements
17
Net movement in funds
Reconciliation of funds:
Total funds brought forward as
previously stated
Prior year adjustment in funds for
recognition of 2022gift aid
15,16
Total funds brought forward as
restated
Total funds carried forward
17,19
DR		 Year Ended 31 December 2024
_____
Note
Income and endowments from:
Donations and legacies
4
Charitable activities
5
Investments
6
Total income and endowments
Expenditure on:
Raising funds
7
Charitable activities
7
Total expenditure
Net income / (expenditure)
Other recognised gains / (losses):
Other gains movements
17
Net movement in funds
Reconciliation of funds:
Total funds brought forward as
previously stated
Prior year adjustment in funds for
recognition of 2022gift aid
15,16
Total funds brought forward as
restated
Total funds carried forward
17,19
DR		 ______
2024
Unrestricted
funds
Restricted
funds
Total
£
£
£
-
103,736
103,736
992,032
-
992,032
1,538
-
1,538
993,570
103,736
1,097,306
5,226
-
5,226
900,364
198,150
1,098,514
905,590
198,150
1,103,740
87,980
(94,414)
(6,434)
20
-
20
88,000
(94,414)
(6,414)
AF		 _______
2023 As
restated
Total
£
158,714
974,338
1,577
1,134,629
6,645
1,120,702
1,127,347
7,282
19
7,301
1,918,214
5,056
1,923,270
1,930,571
T
Total funds brought forward as
previously stated
Prior year adjustment in funds for
recognition of 2022gift aid
15,16
 -
-
-
-
-
-
 1,918,214
5,056
10
1,345,755
584,816
1,930,571
1,433,755
490,402
1,924,157

Northern Ireland Civil Service Sports Association Limited

Summary Income and Expenditure Account

Year Ended 31 December 2024 ____________ 2024 2023 As restated Note £ £ Turnover 4,5 1,095,768 1,133,052 Administrative expenses (1,101,251) (1,122,849) Interest received 6 1,538 1,577 Interest payable and similar expenses 8 (2,489) (4,498) Surplus for the year before taxation (6,434) 7,282 Taxation - - Surplus for the year (6,434) 7,282 11

Northern Ireland Civil Service Sports Association Limited

Balance Sheet

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Year Ended 31 December 2024
____________
2024 2023
As restated
Note £ £
Fixed assets
Intangible assets 10 1,839 3,679
Tangible assets 11 1,913,924 1,946,125
1,915,763 1,949,804
Current assets
Debtors 12 119,169 121,947
Cash at bank and in hand 34,868 100,383
154,037 222,330
Creditors: amounts falling due within one year 13 (132,552) (218,289)
Net current assets / (liabilities) 21,485 4,041
Total assets less current liabilities 1,937,248 1,953,845
Creditors: amounts falling due after more than one 14 (13,091) (23,274)
year
Net assets 1,924,157 1,930,571
Capital and reserves
Restricted funds 17 490,402 584,816
Unrestricted funds 17 1,433,755 1,345,755
Total reserves 1,924,157 1,930,571
The financial statements were approved and authorised for issue by the Trustees on xx xxxxx 2025 .
Signed on behalf of the Trustees:
D Ferguson G Kelly M Carson
Chairperson Secretary Treasurer
The notes on pages 14 to 24 form part of these financial statements.
Company registration number: IP000088
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DRAFT
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Northern Ireland Civil Service Sports Association Limited

Statement of cash flows

Year Ended 31 December 2024 ____________ 2024 2023 As restated Note £ £ Cash flow from operating activities 20 29,280 5,984 Cash flow from investing activities Payments to acquire tangible fixed assets (45,093) (215,378) Interest received 1,538 1,577 Net cash flow from investing activities (43,555) (213,801) Cash flow from financing activities Repayment of long term loans (48,771) (42,572) Interest paid (2,489) (4,498) Movement in share capital 20 19 Net cash flow from financing activities (51,240) (47,051) Net (decrease) / increase in cash and cash equivalents (65,515) (254,868) Cash and cash equivalents at 1 January 2024 100,383 355,251 Cash and cash equivalents at 31 December 2024 34,868 100,383 Cash and cash equivalents consists of: Cash at bank and in hand 34,868 100,383 Short term deposits - - Cash and cash equivalents at 31 December 2024 34,868 100,383 13

Northern Ireland Civil Service Sports Association Limited

Management Information

Year Ended 31 December 2024

____________

1 Summary of significant accounting policies (a) General information and basis of preparation Northern Ireland Civil Service Sports Association Limited is established under the Co-operative and Community Benefit Societies Act (Northern Ireland) 1969. The Association is registered as a mutual society with the Financial Conduct Authority and as a charity from the 24 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 to 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 UK 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 otherwise stated. (b) 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 restricted fund is set 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 that the income will be received. For donations to be recognised the charity will have been notified of the amounts and the settlement 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 at 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.

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Northern Ireland Civil Service Sports Association Limited

Management Information

Year Ended 31 December 2024

____________

(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 at 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. Income 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 aggregate 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. Where 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.

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 at 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

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.

The analysis of these costs is included in note 7.

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Northern Ireland Civil Service Sports Association Limited

Management Information

Year Ended 31 December 2024

____________

(f) Intangible assets

Intangible assets acquired separately from a business are capitalised at 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 amortised 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 stated 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 Remaining licence term to July 2051 Plant and equipment 5 – 12.5 years Websites and booking systems. 3 – 10 years 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 / 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. (i) Loans and borrowings Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at 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 loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

Land and buildings Remaining licence term to July 2051 Plant and equipment 5 – 12.5 years Websites and booking systems. 3 – 10 years 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 / 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. (i) Loans and borrowings

Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

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Northern Ireland Civil Service Sports Association Limited

Management Information

Year Ended 31 December 2024

____________

(k) 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 the 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 to 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. 17

Northern Ireland Civil Service Sports Association Limited

Management Information

Year Ended 31 December 2024

____________

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2 Staff costs and employee benefits
The average monthly number of employees during the year was as follows:
2024 2023
Number Number
Raising funds 1 1
Charitable activities 21 21
Governance 1 1
23 23
The total staff costs and employee benefits were as follows:
2024 2024 2024 2023
Unrestricted Restricted Total Total
£ £ £ £
Wages and salaries 412,698 136,988 549,686 547,270
Social security 39,396 12,012 51,408 50,062
Defined contribution pension costs 36,775 5,105 41,880 37,014
488,869 154,105 642,974 634,346
The number of employees who received total employee benefits (excluding employer pension costs of
more than £60,000 is as follows:
2024 2023
Number Number
£60,001 - £70,000 - -
£70,001 - £80,000 1 1
£80,001 - £90,000 - -
1 1
3 Trustees' and key management personnel remuneration and expenses
The Trustees neither received nor waived any remuneration during the year (2023: £Nil).
The total amount of employee benefits received by key management personnel is £216,913 (2023 -
£212,292). The Trust considers its key management personnel comprise the senior management
team.
No Trustees are accruing pension arrangements (2023 - None).
The Trustees did not have any expenses reimbursed during the year (2023 - £Nil).
DRAFT
----- End of picture text -----

18

Northern Ireland Civil Service Sports Association Limited

Management Information

Year Ended 31 December 2024

____________

----- Start of picture text -----
4 Income from donations and legacies
2024 2024 2024 2023
Unrestricted Restricted As
restated
£ £ £ £
Sport NI grant - - - 32,219
DOF Grants - - - 19,119
Job start grant - 1,736 1,736 5,376
WELL grant - 102,000 102,000 102,000
- 103,736 103,736 158,714
5 Income from charitable activities
2024 2024 2024 2023
Unrestricted Restricted
£ £ £ £
NICSSA Subscriptions 374,104 - 374,104 387,884
Gift Aid (2023 prior year adjustment) 13,879 - 13,879 12,759
Activ subscriptions 53,728 - 53,728 48,766
Activ classes 3,653 - 3,653 2,997
WELL courses 108,443 - 108,443 90,500
Facilities charges 124,075 - 124,075 93,471
Sundry income 11,629 - 11,629 14,963
FindOut income 60,578 - 60,578 59,333
Play ball income 241,943 - 241,943 263,665
992,032 - 992,032 974,338
6 Income from investments
2024 2024 2024 2023
Unrestricted Restricted
£ £ £ £
Interest - deposits 1,538 - 1,538 1,577
1,538 - 1,538 1,577
19
DRAFT
----- End of picture text -----

Northern Ireland Civil Service Sports Association Limited

Management Information

Year Ended 31 December 2024

____________

7
Analysis of expenditure on charitable activities
2024
2024
Unrestricted
Restricted
£
£
Charitable activities
Staff costs (note 2)
488,869
154,105
Direct project costs
109,800
18,463
Rent & Rates
8,177
-
Heat, Light & Power
44,946
-
Repairs & Maintenance
78,828
-
Room Hire
10,000
-
Travel & hospitality
7,000
-
Staff training
3,084
-
Printing postage & stationery
1,466
-
Telephone & IT costs
11,886
-
Professional fees
10,461
-
Bank & card fees
6,826
-
Insurance
26,406
-
Sundry expenses
7,254
-
Irrecoverable input VAT
17,069
-
832,072
172,568
7a
Allocation of support costs
Audit & Accountancy fees
12,250
-
Depreciation & amortisation
53,553
25,582
Loan interest payable (note 8)
2,489
-
68,292
25,582
900,364
198,150
Raising funds
Marketing & Advertising
5,226
-
Total charitable activity costs
905,590
198,150
8
Interest payable and similar expenses
Bank loans and overdrafts
9
Auditor’s remuneration
DRAF		 7
Analysis of expenditure on charitable activities
2024
2024
Unrestricted
Restricted
£
£
Charitable activities
Staff costs (note 2)
488,869
154,105
Direct project costs
109,800
18,463
Rent & Rates
8,177
-
Heat, Light & Power
44,946
-
Repairs & Maintenance
78,828
-
Room Hire
10,000
-
Travel & hospitality
7,000
-
Staff training
3,084
-
Printing postage & stationery
1,466
-
Telephone & IT costs
11,886
-
Professional fees
10,461
-
Bank & card fees
6,826
-
Insurance
26,406
-
Sundry expenses
7,254
-
Irrecoverable input VAT
17,069
-
832,072
172,568
7a
Allocation of support costs
Audit & Accountancy fees
12,250
-
Depreciation & amortisation
53,553
25,582
Loan interest payable (note 8)
2,489
-
68,292
25,582
900,364
198,150
Raising funds
Marketing & Advertising
5,226
-
Total charitable activity costs
905,590
198,150
8
Interest payable and similar expenses
Bank loans and overdrafts
9
Auditor’s remuneration
DRAF		 2024
£
642,974
128,263
8,177
44,946
78,828
10,000
7,000
3,084
1,466
11,886
10,461
6,826
26,406
7,254
17,069
1,004,640
12,250
79,135
2,489
93,874
1,098,514
5,226
1,103,740
2024
£
2,489
2,489
 2023
£
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
832,072
172,568
12,250
-
53,553
25,582
2,489
-
 1,005,840
11,000
106,009
4,498
68,292
25,582
 121,507
900,364
198,150
5,226
-
 1,120,702
6,645
905,590
198,150
 1,127,347
2023
£
4,498
4,498

The auditor’s remuneration amounts to an audit fee of £5,750 (2023 - £ 6,000) and accountancy services of £6,500 (2023 - £5,000).

20

Northern Ireland Civil Service Sports Association Limited

Management Information

Year Ended 31 December 2024

____________ 10 Intangible fixed assets Find Out Brand £ Cost: At 1 January 2024 18,399 Additions - At 31 December 2024 18,399 Amortisation: At 1 January 2024 14,720 Charge for the year 1,840 At 31 December 2024 16,560 Net book value: At 31 December 2024 1,839 At 31 December 2023 3,679 11 Tangible fixed assets Pavilion Outdoor Other development surfaces and equipment & Total equipment website costs £ £ £ £ Cost or valuation: At 1 January 2024 2,817,366 2,154,005 203,576 5,174,947 Additions 25,396 4,936 14,761 45,093 Disposals At 31 December 2024 2,842,762 2,158,941 218,337 5,220,040 Depreciation: At 1 January 2024 1,506,008 1,551,482 171,332 3,228,822 Charge for the year 35,385 26,408 15,501 77,294 On disposals At 31 December 2024 1,541,393 1,577,890 186,833 3,306,116 Net book value: At 31 December 2024 1,301,369 581,051 31,504 1,913,924 At 31 December 2023 1,311,358 602,523 32,244 1,946,125 12 Debtors 2024 2023 As restated £ £ Trade debtors 61,130 44,545 NICS Social Club share of bounce-back loan 11,637 16,603 Prepayments and accrued income 46,402 60,799 119,169 121,947

21

Northern Ireland Civil Service Sports Association Limited

Management Information

Year Ended 31 December 2024

____________

13 Creditors: amounts falling due within one year 2024 2023 As restated £ £ Bank loans and overdrafts 10,183 48,771 Trade creditors 64,080 103,569 Amounts owed to NICS Social Club 10,162 8,303 Corporation tax 165 165 Other tax and social security 23,161 20,959 Accruals 24,801 36,522 132,552 218,289 14 Creditors: amounts falling due after more than one year 2024 2023 As restated £ £ Bank loans and overdrafts 13,091 23,274 13,091 23,274 15 Restatement of 2023 Funds Unrestricted Restricted 2023 Total 2023 2023 As restated £ £ At 1 January 2023 (as originally stated) 1,327,940 584,816 1,912,756 Restated movement in funds for 2023 gift aid 12,759 - 12,759 Restated movement in funds for 2022 gift aid 5,056 - 5,056 At 31 December 2023 as restated 1,345,755 584,816 1,930,571 16 Prior year adjustment The prior year adjustment relates to gift aid relating to 2022 and 2023 being recognised in the appropriate period. 22

Northern Ireland Civil Service Sports Association Limited

Management Information

Year Ended 31 December 2024

____________

17 Fund reconciliation Unrestricted funds Balance at Gains / Balance at 1 Jan 2024 Income Expenditure (losses) 31 Dec 2024 As restated £ £ £ £ £ Share capital (note 17a) 1,385 - (33) 20 1,372 Capital reserve (note 17b) 3,332 - 33 - 3,365 General unrestricted funds 1,341,038 993,570 (905,590) - 1,429,018 1,345,755 993,570 (905,590) 20 1,433,755 Restricted funds Balance at Gains / Balance at 1 Jan 2024 Income Expenditure (losses) 31 Dec 2024 As restated £ £ £ £ £ Pitches grant funding 373,648 - (25,582) - 348,066 Future development 211,168 - (68,832) 142,336 Job Start - 1,736 (1,736) - - WELL Grant - 102,000 (102,000) - - 584,816 103,736 (198,150) 490,402 17a Share Capital 2024 2023 £ £ Shares in issue at 1 January 2024 1,385 1,395 Issued during the year 20 19 Forfeited during the year (33) (29) 1,372 1,385 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 2024 2023 £ £ At 1 January 2024 3,332 3,303 Shares forfeited in year 33 29 At 31 December 2024 3,365 3,332 18 Fund descriptions a) Unrestricted funds

General funds of the charity for use at the Trustees discretion

b) 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

23

Northern Ireland Civil Service Sports Association Limited

Management Information

Year Ended 31 December 2024

____________

19 Analysis of net assets between funds Unrestricted Restricted funds funds Total 2024 2024 2024 £ £ £ Fixed assets 1,541,410 374,353 1,915,763 Other current assets 119,169 - 119,169 Cash and bank (81,181) 116,049 34,868 Current liabilities (132,552) - (132,552) Creditors more than one year (13,091) - (13,091) Total 1,433,755 490,402 1,924,157 20 Reconciliation of net (expenditure) /income to net cash flow from operating activities 2024 2023 As restated £ £ Net (expenditure) / income for year (6,414) 7,282 Interest receivable (1,538) (1,577) Interest payable 2,489 4,498 Depreciation and impairment of tangible fixed assets 77,295 104,169 Amortisation and impairment of intangible fixed assets 1,840 1,840 (Increase) in debtors 2,778 (13,686) (Decrease) / increase in creditors (47,170) (96,542) Net cash flow from operating activities 29,280 5,984 21 Related Party Transactions The Northern Ireland Civil Service Sports Association Limited (NICSSA) is a related party of Northern Ireland Civil Service Social Club (NICSSC) due to their shared membership and the influence of the Association on the running of the Club. At the year-end NICSSA owed the Club £10,162 (2023: £8,303). Included in trade debtors is an amount of £7,402 (2023: £9,076) owed to NICSSA by the club. Included in other debtors is an amount of £11,637 (2023: £16,603) loan to the club from NICSSA. Included in trade creditors is an amount of £0 (2023: £0) 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 £38,003 (2023: £37,265 ) of subscriptions on behalf of the Club from these sources during the year.

NICSSA pays monthly room hire to the Club amounting to £833 (2023: £833) per month. The Club pays NICSSA monthly for facilities charges and the Club’s share of the pavilion running costs of £5,349 (2023: £5,349) per month.

24

Northern Ireland Civil Service Sports Association Limited Management Information Year Ended 31 December 2024 These pages do not form part of the statutory financial statements 25

Northern Ireland Civil Service Sports Association Limited

Management Information

Year Ended 31 December 2024

____________

26
Detailed Income and Expenditure Account
Turnover
Subscriptions
Healthworks (including WELL grant)
Find Out
PlayBall (pitch hire, summer scheme, advertising)
Activ Gym
Facilities charges
Other Income
Capital grants
Gift Aid
Interest receivable
Interest on deposits
Expenditure
Administrative expenses
Staff costs
Healthworks
PlayBall
Activ Gym
Find Out
Grants to Clubs
Membership benefits
Competitions - Civil Service Sports Council
Competitions – Regional activities
Business support costs
Pavilion complex costs
Depreciation
Interest payable
Loan interest
Taxation
Total expenditure
(Deficit) / surplus for the year
These pages do not form part of the statutory
DRA		 2024
£
374,104
212,179
60,578
241,943
57,381
124,075
11,629
-
13,879
1,095,768
1,538
1,097,306

642,974
18,528
12,147
10,152
4,633
47,452
20,800
8,403
6,215
108,841
141,951
79,135
1,101,231
2,489
-

1,103,720
(6,414)
financial statements
F		 2023
£
387,866
192,500
59,333
263,665
51,762
93,471
20,358
51,338
12,759
1,133,052
1,577
1,134,611
634,346
27,281
5,771
8,631
1,825
53,861
25,639
190
10,812
100,652
147,832
106,009
1,122,849
4,498
-
1,127,329
7,282
T

Northern Ireland Civil Service Sports Association Limited

Management Information

Year Ended 31 December 2024

____________ Schedule of Income 2024 2023 £ £ Income Other income Grants – Job Start 1,736 5,376 Donations 3,500 - Charge for damaged cables - 8,683 Sundry receipts 6,393 6,281 11,629 20,340 Facilities charges Pavilion facilities charges 80,952 71,401 Hire of sports facilities 43,123 22,070 124,075 93,471 These pages do not form part of the statutory financial statements 27

Northern Ireland Civil Service Sports Association Limited

Management Information

Year Ended 31 December 2024

____________

Schedule of Expenditure 2024 2023 £ £ Staff costs Chief executive officer 101,629 99,754 Business change manager 68,833 67,381 Operations and facilities director 67,261 66,150 Membership and customer services 157,063 174,256 Treasurer’s honorarium 400 400 Health promotion 72,893 62,106 Grounds staff 91,990 87,012 Activ Gym staff 30,004 29,380 Maintenance and cleaning staff 17,180 13,311 Finance 35,721 34,596 642,974 634,346 These pages do not form part of the statutory financial statements 28

Northern Ireland Civil Service Sports Association Limited

Management Information

Year Ended 31 December 2024

____________
29
Schedule of Expenditure - continued
2024
£
Business support costs
Insurance
26,406
Office equipment, printing and stationery
1,466
Marketing and advertising (raising funds)
5,226
Telephone
1,937
Computer expenses
9,949
Training and recruitment costs
4,999
Travelling expenses
4,940
Hospitality expenses
2,061
Consultancy fees
10,427
Accountancy
6,500
Audit fees
5,750
Bank fees
3,841
Credit card charges
2,985
Sundry expenses
5,285
Input VAT payable
17,069
108,841
Pavilion complex expenses
Pavilion rates and ground rent
8,177
Light and heat
44,946
Cleaning
15,317
Grounds repairs and maintenance
54,580
Pavilion repairs and maintenance
8,931
Room hire charges affiliated Clubs
10,000
141,951
Depreciation
Pavilion redevelopment
35,385
Outdoor surfaces and equipment
26,408
Fitness equipment
8,874
Computers, equipment and furniture
6,628
Intangible asset amortisation
1,840
79,135
These pages do not form part of the statutory financial statements
DRAFT		 ______
2023
£
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
10,879
100,652
7,213
58,545
15,150
47,516
9,408
10,000
147,832
36,720
52,059
7,409
7,981
1,840
106,009

Northern Ireland Civil Service Sports Association Limited

Management Information

Year Ended 31 December 2024

____________

30
Schedule of Expenditure - continued
Grants to Clubs
Archery Club
Athletics Club
Ballykelly
Ballymena
Bruce Street refund
Carlisle House
Castle Court
Causeway House
Clare House
Clarence Court (Acctiv8)
CRU
Dungannon
Erne
Foyle
Game / Osprey Club
Golf Club
Great Northern Tower
Hole in Wall Gang
HSENI
Hydebank
Jubilee House
Knockview
Lisburn JBO
Lanyon Plaza Sports & Social Club
Marlborough House
Netherleigh
Newforge Lane
Newry
NI Audit Office
NIEA
NI Water
Omagh
Orchard House
Police Ombudsman
Rambling Club
Rathgael Sports & Leisure
RCJ
Square One
Utility Regulator
Waterside House
These pages do not form part of the statutory
DRA		 2024
£
533
733
-
625
-
500
800
2,200
1,030
2,200
494
962
247
250
450
3,030
-
3,296
1,248
600
2,236
1,100
858
4,685
1,200
1,450
-
1,580
286
2,457
94
3,068
2,170
559
1,114
2,890
160
250
497
1,600
47,452
financial statements
FT		 2023
£
624
1,514
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
-
-
950
3,990
-
3,650
50
1,575
325
2,734
950
2,380
300
559
1,143
3,150
-
400
640
1,400
53,861