Charlty Registration No. NIC109060 Company registration number N1071016 (Northern Irgland) ARDOYNE AFTERSCHOOLS CLUB ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 5APRIL 2024
ARDOYNE AFfERSCHOOLS CLUB COMPANY INFORMATION Dlrectors Mrs E T Murray MrJCToal Company number N1071016 Reg18tered office clo Deanby Youth Club Oldp8rk Terrace Belfast Northern Ireland BT14 6NP Accountant• PGM Chartered Accountants 405 Lisbum Road Belfast BT9 7EW
ARDOYNE AFTERSCHOOLS CLUB CONTENTS Page Diredors, report Independent Examlner's report Income and expenditure account Balance sheet Note8 to the financial 8tatement8
ARDOYNE AFTERSCHOOLS CLUB DIRECTORS. REPORT FOR THE YEAR ENDED 5 APRIL 2024 The directors present their annual report and financial statements for the year ended 5 April 2024. Prlnclpal a¢tlvlt108 The principal activity of the company continued lo be that of provision of facilities for the daily care, recreation and education of children out of school hour8 and during School holidays. To provide training for the persons who are charged with supervising the children. The Company18 Ilmlted by guarantee not having a Share capllal. The company was registered as a charity wlth the Charlty Comm1881on of Northern Ireland on 17th August 2022 under ference number 109060, Flnanclal Results The deficit for the year amounted to £18,043 {2023'. Surplu8 £7,353) Dlrectorn The director8 who held office during the year and up to the date of Signature of the financial statements were as follows.. Mrs E T Murray MrJCToal Small compan188 8x8mptlon This report h88 been prepared in accordance wilh the provisions 8pplicabl8 to companle8 entltled to tha small comp8nie8 exemption. On beh81f of the board Mrs E T Murray Dlrector C Toal rector Date: .1j.[.1r....
ARDOYNE AFTERSCHOOLS CLUB INDEPENDENT EXAMINERS, REPORT TO THE TRUSTEES OF ARDOYNE AFTERSCHOOLS CLUB FOR THE YEAR ENDED 5 APRIL 2024 I report on the financial stat8mènt$ of Ardoyne Afterschools Club for the year ended 5 April 2024 set out on pages 3 to 8. Re8pectlve responslbllities of Tru8tees and Examlner As the charity trustees (and alr the directors of the company for the purposes of company law) you are responslble for the preparation of the accounts In accordance wilh the requiremenls of the Charltles Act (Northern Ireland) 2008. Having satisfied myself thal Ihe charity is not subject to audit under charity law, and is eligible for independenl examlnallon, It Is my responsibility to: examlne the acwunts under section 85 of the Charit188 Act follow the procedures lald down in the general Directions given by the Charity Commi68ion for Northern Ire18nd under section 65(9)(b> of the Charities Act State vthether particular matters have come to my altention. Ba818 of Indap•ndgnt examlner8' report I have examined your charlly accounts a8 required under Section 65 of th8 Charities Act and my examination was carrled out in accordance wlth the general Dlreclions given by the Charity Commisslon for Northern Ireland under section 65(9){b) of the Charities Act. The examination included a review of the accounting records kept by the charity and a comparison of the accounts pr8S8nl8d with thos8 records. 11 also includ8d consideration of any unusual items or disclosures in the accounts, and 8è8king èxplanations from you as charity tru8teé8 concerning any 8uch matters. My rol8 18 to 8tate whether any materlal matters have com8 to my attention glvlng me cause to b81i8V8.- l. That accounting records were not kept in accordancé with 8èCtion 386 of the Companiès A¢t 2006 2. That the accountB do not accord wilh those accountlng records 3. That the accounts do not comply wlth the a¢¢ounling requlrements of the Charltles Act and with the methods and principles of the Charities Statement of Recommended Practice applicable to charltles preparing their accounts in accordance with the Flnancial Reporting Standard 8ppIic8ble In the UK and Republlc of Ireland 4. That there is further information needed for a proper understandlng of the accoun18 to be reached. Independent examlner's Statement I have completed my examination and have no concerns In r68pect of the matter811) to (4) Ilsted above and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no malters thal requlre drawlng to your attention. Paul McAreavey FCA PGM Chartered Accountsnt8 405 Llsburn Road Belfast BT9 7EW
ARDOYNE AFTERSCHOOLS CLUB INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 5 APRIL 2024 2024 2023 Income Direct cost8 87,335 {81,178) s,207 {85,634) Gros8 8urplu• 6,157 30,573 Administrative expense8 (22,700) (23,220) {Doflcltll8urplu8 befor• taxatlon (16,543) 7,353 Tax on (deflcll)Isurplus (DeflcSty8urplu8 for the flnanclal year (16,543) 7,353
ARDOYNE AFfERSCHOOLS CLUB BALANCE SHEET ASAT5APRIL 2024 2024 2023 Notes Flxed assets Tangible assets 1,301 1,531 Curront a88ets Debtors Cash at bank and in hand 1,283 87,878 1,253 102,301 89,161 103,554 Crodltor•: amount• falllng due wlthln one year 15,733) (3,813) Net current a88ets 83,428 99,741 Net a88Ot8 84,729 101,272 Ro•erve• Unrestricted Funds R88trl¢ted Funds 84,729 101,272 M•mbor•' fund• 84,729 101,272 For the financial yèar ended 5 Aprll 2024 the company wa8 ent1118d to exemptlon from audlt under 88Ctlon 477 of the Companie8 Act 2008 relating to small Companies. The directors acknowledge th81r r88ponsibilities for complylng wlth the requirements of the Companle8 Act 2006 with respect to accounting record8 and the preparation of financial 8tatement8. The members have not required the company to obtaln an audit of 118 financial statements for the year in question in accordance with Sectlon 476. These financial statement$ have bean prepared in accordance wlth the prov181ons appllcable lo companies subject to the small comp8nies regime, The financial stalements were approved by the board of dlrectors and aLSthorlsed for Issue on are signed on its behalf by: and Mrs E T Murra Dlrector Mr C Toal ctor Company Registratlon No. N1071016
ARDOYNE AFTERSCHOOLS CLUB NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2024 Accountlng policle8 Company Infomiallon Ardoyn8 Afterschools Club is a charitable company limited by guarantee incorporated in Northern Ireland. The registered office is clo Deanby Youth Club, OldPa Terrace, Belfast, Northern Ireland, BT14 6NP. 1.1 Accountlng conventlon These financial stat8ments have b88n pr8pared in accordance with FRS 102 "The Fln8n¢lal Reporting Standard applicable in the UK and Republic of Ireland" {"FRS 102") and the requirements of the Companies Act 2006 as applicable to comp8nieg subject lo the small companles reglm8. The disclosure requir8m8nls of section 1A of FRS 102 have been applied other than where addlllon81 dls¢108ure Is r8qulred to Show a true 8nd fair view. The financial statements are prepared In Sterling, whlch 18 the funcllonal currency of the company. Monetary amounts In these financlal st8tement8 are rounded to the nearest £. The flnan¢lal Statements have b88n prepared under the historical c08t convenlion. The prln¢lpal accountlng pollcle8 adopted ar8 88t out below. 1.2 Inc8 and expendlture Income and expense8 are included In the flnanclal statèmènt8 88 they become recelvable or due. Income comprl8e8 grants from statutory bodl88 and f8è8 pald by par8nt8. Expenses Include VAT wh8r8 appllcable 88 the comp8ny18 not reglstered for VAT. 1.3 Tanglble flxed a88ets Tangible flxed assets are Inltlally measured at CO81 and 8ub88quently mea8ured at cost or valuation, n8t of depreciation and any impalrment losses. Depreciation 1$ re¢ogni8ed 80 as lo wrlte off the cost or valuation of a88et8 le88 thelr r881dual values over Ihelr useful Ilves on the followlng bases.. Computers 150h reducing balance The galn or loss arising on the disposal of an 8888t18 determined as the difference between th8 Sale proceeds and the carrying value of the 8ssel, and is credited or charged lo surplus or deficit. 1.4 Impalmient of flxéd a88ets Al each reporting period end date, the company vIewS the carrying amounts of its tangible assets lo determine whelhar there is any indication that those assets have suffered an imp8irmenl loss. If any such indication exists, the recoverable amounl of the asset is estimated in order to determine the extent of the impairment loss {if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unlt to which the assel belongs. Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value In use, the estimated future cash flows are discounted to their present value using a pre-tax diswunt rale thal reflects current market assessments of the time value of money and the risks specific to the asset for which the estim81es of future cash flows have not been adjusted. If the recoverable amount of an asset (or cash-generaling unit) is estimated to be less than its carrying amount, the carying amount of the asset {or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in surplus or deficit, unless the relevant asset is carried al a revalued amount, in which case the impairment loss is treated as a revaluation decrease.
ARDOYNE AFTERSCHOOLS CLUB NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 5 APRIL 2024 Accountlng pollcie¥ Icontlnued) Recognised imp8im18nt lossas are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Imiere an impairment loss subsequently reverses, the carrying amount of the asset {or rAsh-generaling unil) is increased to the revised estimate of its recoverable amount, but so that the increased Carrying amount does not 8xceed the carrying amount that would hav8 bèan det8rmlned had no Impairment loss b88n recognised for th8 assel (or cash-generatin9 unit) in prior years. A reversal of an impairmenl loss is recognised immediately in surplus or deficit, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairm8nt108S IS treated 8s a revaluation increase. 1.5 Cash and ¢a$h equlvalents Cash and cash equivalents ar8 ba8ic financial assels and Include cash In h8nd, deposlts held at call wllh b8nk8, Other short-term liquid investments with orlginal m8turitles of three months or less, and bank overdraft8. Bank overdrafts are 8hown wlthin borrowings in current liabilitie8. 1.8 Taxatlon The company Is exempt from corporation tax, It belng a company not carrylng on a bu81ne88 for the purpo8e8 of making a profft. 1.7 Employeo bon8flt• The c08t8 of 8hort-t8mi employee benefits are recogni8ed a8 a liability and an exp8n88, unl888 tho88 CO8t8 are required to be re¢ogni8ed as part of the c08t of Stock or flxed a88et8. The cost of any unused hollday enlltlement Is recognlsed In the perlod In whlch the employee's 8eNlces are r8ceived. T8rmlnatlon benefit8 are recognlsed Immedlalely 88 an 8xp8n8e when th8 company 18 d8mon$lrably commltted lo lemilnate Ihe employment of an employee or to provide termlnatlon beneflts. 1.8 Retlrement boneflt• Payments to defined contrlbutlon r8tlr8ment benefit schemes are charged as an expense as Ihey fall due. Judgement• and key sources of estlmatlon uncertalnty In the application of the company'8 accounting policies, the directors are required lo make judgement8, estimates and assumptions about the carrylng amount of assets and liabilities that are not readily apparent from other source5. 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 8ssumptions are reviewed on an ongoing basis. Revisions 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 perlods where th8 revision affects both current and future periods. Employees The average monlhly number of persons {ex¢luding directors) employed by the company during the year was.. 2024 Number 2023 Number Total
ARDOYNE AFfERSCHOOLS CLUB NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 5 APRIL 2024 Tanglble flxed assets Plantand machlnery etc Co8t At 8 Aprll 2023 and 5April 2024 2,119 Depreclatlon and Impalrment At 6 April 2023 Depr8clallon charged In the year 588 230 At 5 April 2024 818 Carrylng amount At 5 Aprll 2024 1,301 At 5 Aprll 2023 1,531 Debtorn 2024 2023 Amount8 falllng duo wlthln one year: other debtors 1,283 1,253 Credltor8: amountg falllng due wlthln one year 2024 2023 Taxatlon and social security Other credltors 2,533 3,200 1,113 2,700 5,733 3,813 Membern, Ilablllty The ¢haritable company is limiled by guarantee, nol having a share capital and consequenlly Ihe liability of members is limiled, subject to an undertaking by each member to contribute to Ihe net assets or liabilities of the company on winding up such amounts as may be required not exceedlng £1.
ARDOYNE AFTERSCHOOLS CLUB MANAGEMENT INFORMATION FOR THE YEAR ENDED 5 APRIL 2024
ARDOYNE AFTERSCHOOLS CLUB DETAILED TRADING AND INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 5 APRIL 2024 2024 2023 Income Parenlal conlrlbutions Grant income 71,815 15,520 69,119 27,088 87,335 96,207 Direct C08ts Events, resources & food Wages and salaries Staff penslon Gost8 defined contribution 8,745 71,772 661 9,391 55,662 681 Total dlrect C0818 {81,178) (85,6341 Grog• surplus 6,157 30,573 Admlnl8tratlve expen8e• Other staff costs Rent Travelllng expenses Professional subscriptions Leg81 and profe881onal fee8 Accountancy Bank charges Insurances Printing, postagè and staUonery Telecommunications Sundry expenses Depre¢lation so 8,OCQ 9,371 290 2,200 1,820 50 7,200 6,201 2,969 2,420 106 881 1,127 1,568 1,078 1,228 201 270 230 (22,700} (23,220) Operatlng (deflclt)18urplu8 (16,543) 7,353