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:
.1￿j.[.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 Inc￿￿8 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