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← Ardoyne Afterschools Club

2025-04-05-accounts

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Charity Registration No. NIC109060 Company registration number N1071016 (Northern Ireland)

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ARDOYNE AFTERSCHOOLS CLUB ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025

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ARDOYNE AFTERSCHOOLS CLUB

COMPANY INFORMATION

Directors

Mrs E T Murray Mr J C Toal

Company number

NI071016

Charity number NiC109060

Registered office

Independent examiners

clo Deanby Youth Club Oldpark Terrace Belfast Northern Ireland BT14 6NP

PGM Chartered Accountants 405 Lisburn Road Belfast

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ARDOYNE AFTERSCHOOLS CLUB

CONTENTS

Page Directors’ report 1 Independent examiners’ report 2 Income and expenditure account 3 Balance sheet 4 Notes to the financial statements 5-7

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; DIRECTORS’ REPORT : FOR THE YEAR ENDED 5 APRIL 2025

ARDOYNE AFTERSCHOOLS CLUB

The directors present their annual report and financial statements for the year ended 5 April 2025.

Principal activities

The principal activity of the company continued to be that of provision of facilities for the daily care, recreation and education of children out of school hours and during school holidays. To provide training for the persons who are charged with supervising the children.

The Company is limited by guarantee not having a share capital.

The company was registered as a charity with the Charity Commission of Northern Ireland on 17th August 2022 under reference number 109060.

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Financial Results The loss for the year amounted to £21,845 (2024: £16,543).

Directors

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The directors who held office during the year and up to the date of signature of the financial statements were as follows:

Mrs E T Murray

Mr JC Toal

Small companies exemption

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This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

On behalf of the board

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MrsETMurray <7
Director
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JC Toal
CBtrector
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Date: MSP ABE coco

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ARDOYNE AFTERSCHOOLS CLUB | INDEPENDENT EXAMINERS’ REPORT TO THE BOARD OF DIRECTORS ON THE : PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF ARDOYNE AFTERSCHOOLS CLUB FOR THE YEAR ENDED 5 APRIL 2025

| report on the financial statements of Ardoyne Afterschools Club for the year ended 5 April 2025 set out on pages 3 to 8.

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Respective responsibilities of Trustees and Examiner

As the charity trustees (and also the directors of the company for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act (Northern Ireland) 2008. Having satisfied myself that the charity is not subject to audit under charity law, and is eligible for independent examination, it is my responsibility to:

Basis of independent examiners’ report

| have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commission 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 presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters.

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  1. That the accounts do not comply with the accounting requirements of the Charities Act and with the methods and principles of the 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

  2. That there is further information needed for a proper understanding of the accounts to be reached.

Independent examiner’s statement

| have completed my examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, | have found no vy,Mul that require drawing to your attention. Paul wcAreaveyOW butar FCA PGM Chartered Accountants 405 Lisburn Road Belfast BT9 7EW

Date:

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ARDOYNE AFTERSCHOOLS CLUB

INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 5 APRIL 2025

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|||||||| |---|---|---|---|---|---|---| |2025|2024| |£|£| |Income|89,880|87,335| |Direct|costs|(88,613)|(81,178)| |Administrative|expenses|(23,007)|(22,700)| |Operating|deficit|(21,740)|116,543)| |Interest|payable|and|similar|expenses|(105)|-| |Deficit before taxation|(21,848)|(16,543)| |Tax on|deficit|-|.| |Deficit for the financial year|(21,845)|(16,543)|

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ARDOYNE AFTERSCHOOLS CLUB

BALANCE SHEET AS AT 5 APRIL 2025

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2025 2024
Notes £ £ £ £
Fixed assets
Tangible assets		 4 1,106 1,301
Current assets
Debtors 5 1,290 4,283
Cash at bank and in hand 69,055 87,878
70,345 89,161
Creditors: amounts falling due within
one year 6 (8,567) (5,733)
Net current assets 61,778 83,428
Net assets 62,884 84,729
Reserves
Income and expenditure account 62,884 84,729
Totalmembers'funds 62,884 84,729

For the financial year ended 5 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements were approved by the board of directors and authorised for issue on Wee and

are signed on its behalf by:

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Mrs E T Murray a Mr JC X¢al
Director Director
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Company registration number NIO71016 (Northern Ireland)

1 Accounting policies | Company information i Ardoyne Afterschools Club is a charitable company limited by guarantee incorporated in Northern Ireland. The | registered office is clo Deanby Youth Club, Oldpark Terrace, Belfast, Northern Ireland, BT14 6NP.

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| policies adopted are set out below. 1.2 Going concern : At the time of approving the financial statements, the directors have a reasonable expectation that the | company has adequate resources to continue in operational existence for the foreseeable future. Thus the / directors continue to adopt the going concern basis of accounting in preparing the financial statements.

ARDOYNE AFTERSCHOOLS CLUB NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025

The financial statements have been prepared under the historical cost convention. The principal accounting

income and expenses are included in the financial statements as they become receivable or due.

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Income comprises grants from statutory bodies and fees paid by parents.

Expenses include VAT where applicable as the company is not registered for VAT.

1.4 Tangible fixed assets : Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of : depreciation and any impairment losses. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their : useful lives on the following bases: : Computers 15% reducing balance |

Computers 15% reducing balance The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to surplus or deficit.

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| Recognised impairment losses are reversed if, and only if, the reasons for the the impairment loss have ceased to : apply. Where an impairment loss subsequently reverses, the carrying amount of the the asset (or cash-generating cash-generating / unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount : does not exceed the carrying amount that would have been determined had no impairment loss been : recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment 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 the impairment loss is treated as a revaluation increase. : 1.6 Cash and cash equivalents Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with : banks, other short-term liquid investments with original maturities of three months or less, and bank : overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

| Termination benefits are recognised immediately as an expense when the company is demonstrably : committed to terminate the employment of an employee or to provide termination benefits.

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| ARDOYNE AFTERSCHOOLS CLUB NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) | FOR THE YEAR ENDED 5 APRIL 2025

1 Accounting policies

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 discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying 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 at a revalued amount, in which case the impairment loss is treated as a revaluation decrease. Recognised impairment losses are reversed if, and only if, the reasons for the the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the the asset (or cash-generating cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment 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 the impairment loss is treated as a revaluation increase.

1.7 Taxation The company is not carrying on a business for the purposes of making a profit and is therefore exempt from corporation tax.

1.8 Employee benefits The costs of short-term employee benefits are recognised asa liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2 Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors 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. 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 periods where the revision affects both current and future periods.

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ARDOYNE AFTERSCHOOLS CLUB

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 5 APRIL 2025

3 Employees

The average monthly number of persons (excluding directors) employed by the company during the year was:

2025 2024
Number Number
Total 5 5
4 Tangible fixed assets Plant and
machinery
etc
Cost
At 6 April 2024 and 5 April 2025 2,119
Depreciation and impairment
At 6 April 2024 818
Depreciation charged in the year 195
At 5 April 2025 4,013
Carrying amount
At 5 April 2025 1,106
At 5 April 2024 1,301
) Debtors
2025 2024
Amounts falling due within one year: £ £
Other debtors 1,290 1,283
6 Creditors: amounts falling due within one year
2025
£		 2024
£
Taxation and social security 4,406 2,533
Other creditors 4,161 3,200
8,567 5,733

/ 7 Members’ liability ' The charitable company is limited by guarantee, not having a share capital and consequently the liability of : members is limited, subject to an undertaking by each member to contribute to the net assets or liabilities of / the company on winding up such amounts as may be required not exceeding £1.

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ARDOYNE AFTERSCHOOLS CLUB MANAGEMENT INFORMATION FOR THE YEAR ENDED5 APRIL 2025

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ARDOYNE AFTERSCHOOLS CLUB

DETAILED TRADING AND INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 5 APRIL 2025

2025 2024
£ £ £ £
Income
Parental contributions 56,137 66,442
Grant income 33,743 20,893
89,880 87,335
Direct costs
Events, resources &food 8,692 8,745
Wages and salaries 79,218 71,772
Staff pension costs defined contribution 703 661
Total direct costs (88,613) (81,178)
Gross surplus 4,267 6,157
Administrative expenses
Rent 7,200 7,200
Travelling expenses
Legal and professional fees		 6,355
2,430		 6,201
2,969
Accountancy 3,211 2,420
Bank charges 100 106
Insurances 913 881
Printing, postage and stationery 616 1,127
Advertising
Telecommunications		 145
1,663		 -
1,566
Sundry expenses 179 -
Depreciation 195 230
(23,007) (22,700)
Operating deficit (21,740) (16,543)
Interest payable and similar expenses
Other interest payable (105) -
Deficitbeforetaxation 24.30% (21,845) 18.94% (16,543)