Company No: NI644932 Charity No: 109065 HMRC Charity: NI01433 **Ardoyne Bone Community Health & Leisure Ltd Financial Statements** **For the Period Ended 31/03/24** Page 1 **Ardoyne Bone Community Health & Leisure Ltd** ## **Company Information** |Directors|Elaine Burns| |---|---| ||Leona Burns| ||Niamh Burns| ||Paul Clarke| ||Chiara Clarke| ||Gearoid Frame| ||Michael Liggett| ||Brendan Madden| ||Rebecca Madden| ||Caoimhim McNulty| ||Elizabeth McKenna| ||Liam McNeill| ||Alex James Trainor| |Registered Ofce|40 Ardoyne Avenue| ||Belfast| ||BT14 7DA| |Accountants|Insight Business Services| ||53 Bernice Road| ||Newtownabbey| ||BT36 4QZ| |Bankers|First Trust| ||University Road| ||Belfast| Page 2 ## **Ardoyne Bone Community Health & Leisure Ltd** ||Page| |---|---| |Directors' Report|4| |Accountant's Report|5| |Statement of Financial Activities|6| |Balance Sheet|7 – 8| |Notes to the Financial Statements|9 – 11| Page 3 ## **Ardoyne Bone Community Health & Leisure Ltd** ## **Directors' Report** ## **For the Period Ended 31/03/24** The Directors present their report and financial statements for the period e 31/03/24 ## **Incorporation and change of name** The company was incorporated on 13 March 2017 as Ardoyne Bone Community Health & Leisure Limited. The company commenced trade on 1 April 2017. ## **Principal activity** The principal activity of the company is to provide health based welfare and charitable services and to maintain a building or buildings in order to make this available to all those within the area of benefit and elsewhere for the purpose of promoting economic business, social and cross community activity. ## **Directors** The directors who served during the period are as stated below: |Elaine Burns
Brendan Madden
Observers:
Leona Burns
Rebecca Madden
Cllr Nichola Bradley
Niamh Burns
Caoimhim McNulty
Paul McCusker
Paul Clarke
Elizabeth McKenna
Chiara Clarke
Liam McNeill
Gearoid Frame
Alex James Trainor
Michael Liggett|Elaine Burns
Brendan Madden
Observers:
Leona Burns
Rebecca Madden
Cllr Nichola Bradley
Niamh Burns
Caoimhim McNulty
Paul McCusker
Paul Clarke
Elizabeth McKenna
Chiara Clarke
Liam McNeill
Gearoid Frame
Alex James Trainor
Michael Liggett| |---|---| ||| ||| |This report is prepared in accordance with the Companies Act 2006.|| ||| This report was approved by the Board on 1 December 2024 and signed on its behalf b |Signature|**Paul Clarke**| |---|---| |Name|**Paul Clarke**| Page 4 ## **Ardoyne Bone Community Health & Leisure Ltd** ## **Independent Examiner's Report to the Members of Ardoyne Bone Community Health & Leisure Ltd** I report on the accounts of the company for the year ended 31/03/24 , which are set out on pages 6 - 11. ## **Respective responsibilities of Directors and examiner** The charity’s Directors are responsible for the preparation of the accounts. The charity’s Directors consider that an audit is not required for this year (under section 43(2) of the Charities Act 1993 and the Charities Act (NI) 2008) and that an independent examination is needed. The charity’s gross income did not exceed £250,000 and I am qualified to undertake the examination by being a qualified member of the Chartered Institute of Management Accountants Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to: - examine the Accounts - to follow the procedures laid down in the general Directions given by the Charity Commission - to state whether particular matters have come to my attention. ## **Basis of independent examiner’s report** My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the Directors concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a “true and fair view” and the report is limited to those matters set out in the statement below. ## **Independent Examiner's Statement** In connection with my examination, no matter has come to my attention: - (1) which gives me reasonable cause to believe that in any material respect the requirements: - to keep accounting records in accordance with section 386 of the Companies Act 2006; and - to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities have not been met; or (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. ## **D Browne** Derek Browne ACMA Insight Business Services 53 Bernice Road Newtownabbey, BT36 4QZ Page 5 ## **Ardoyne Bone Community Health & Leisure Ltd** ## **Statement of Financial Activities for the period ended 31/03/24** |**2024**
Restricted Unrestricted
Total
Funds
Funds
£
£
£|**2024**
Restricted Unrestricted
Total
Funds
Funds
£
£
£|**2024**
Restricted Unrestricted
Total
Funds
Funds
£
£
£|**2024**
Restricted Unrestricted
Total
Funds
Funds
£
£
£|**2024**
Restricted Unrestricted
Total
Funds
Funds
£
£
£|**2023**| |---|---|---|---|---|---| ||||||| ||||||| ||||||| |Incoming Resources
Grant
Income
Other
Total Income|||||| |||0.00
0.00
0.00
**0.00 **|0.00
0.00
39,910.40
39,910.40
0.00
0.00
**39,910.40**
**39,910.40**||10,916
42,640
0| ||||||**53,556**| ||||||| |Expenditure
Charitable Activities
Administrative Expenses
Total Expenditure|||||| |||0.00
0.00
**0.00**|40,451.12
40,451.12
1,440.00
1,440.00
**41,891.12**
**41,891.12**||49,759
3,085| |||||**41,891.12**|**52,844**| ||||||| |**Net Incoming/(Outgoing) Resourc**||**0.00 **|**-1,980.72**|**-1,980.72**|**712**| ||||||| |Net Movement of Funds||0.00|-1,980.72
-1,980.72||**712**| ||||||| ||||||| ||||||| There are no recognised gains or losses other than the profit or loss for the above financial year. All activities relate to continuing operations Page 6 ## **Ardoyne Bone Community Health & Leisure Ltd** ## **Balance Sheet As at 31/03/24** |**Notes**|**2024**
£
£|**2024**
£
£||**2023**| |---|---|---|---|---| |||||| |**Fixed Assets**
Tangible Assets
6||||| ||0.00|||0| |||||| |**Current Assets**
Debtors
Cash at bank and in hand||||| ||22,874.15
17,677.90|||22,900
19,634
**42,534**| ||**40,552.05**|||| |**Creditors: amounts falling due**
**within one year**||||| ||1,453.00|||1,454| |||||| |**Net Current Assets**|**39,099.05**|||**41,080**| |||||| |**Total Assets less current liabilities**||39,099.05||41,080| |||||| |**Creditors: amounts falling due**
**after more than one year**||||| |||||| |||0.00||0| |||||| |**Net Assets**||**39,099.05**||**41,080**| |||||| |Capital and Reserves
Reserve Fund
Proft and Loss Account
**Total Funds**||||| |||41,079.77
-1,980.72||40,368
712| |||||| |||**39,099.05**||**41,080**| |||||| |||||| |||||| |The directors' statements are shown on the following page
which forms part of**this Balance Sheet**|the following page|||| |||||| |||||| |||||| |||||| |||||| |||||| Page 7 ## **Ardoyne Bone Community Health & Leisure Ltd** ## **Balance sheet (continued)** ## **Directors' statements for the year ended 31/03/24** In approving these financial statements as directors of the charity we hereby confirm: For the year ending 31/03/24 the company was entitled to exemption from audit under Article 257A(1) of the Companies (Northern Ireland) Order 1986 ; and That no notice has been deposited at the registered office of the company pursuant to Article 257B(2) requesting that an audit be conducted for the year ended Director's responsibilities; •The members have not required the company to obtain an audit of its accounts for the year in question, •The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts These accounts 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 on 1 December 2024 and signed on its behalf by **Paul Clarke** Signature Name **Paul Clarke** Page 8 ## **Ardoyne Bone Community Health & Leisure Ltd** **Notes to the financial statements For the year ended 31/03/24** ## **1. Accounting Policies** ## **1.1 Accounting convention** The financial statements are prepared under the historical cost convention and follow the recommendations in 'Accounting and Reporting by Charities: Statement of Recommended Practice' issued in October 2000 The charity has taken advantage of the exemption in FRS1 from the requirement to produce a cashflow statement because it is a small charity ## **1.2 Incoming resources** Voluntary income is received by way of donations and gifts and is included in full in the Statement of Financial Activities when receivable. Gifts donated for resale are included as income when they are sold. Donated assets are included at the value to the charity where this can be quantified and a third party is bearing the cost. The value of services provided by volunteers has not been included. Grants, including grants for the purchase of fixed assets, are recognised in full in the Statement of Financial Activities in the year in which they are receivable. ## **1.3 Resources Expended** Resources expended are recognised in the year in which they are incurred. Management and administration costs are those incurred in connection with administration of the charity and compliance with constitutional and statutory requirements. ## **1.4 Tangible fixed assets and depreciation** Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows: Plant and machinery Fixtures, fittings and equipment Motor vehicles 25% straight line 25% straight line 25% straight line Page 9 ## **Ardoyne Bone Community Health & Leisure Ltd** ## **Notes to the financial statements For the year ended 31/03/24** ## **1.5 Pensions** The pension costs charged in the financial statements represent the contribution payable by the company during the year. The regular cost of providing retirement pensions and related benefits is charged to the SOFA over the employees' service lives on the basis of a constant percentage of earnings (7%). ||of earnings (7%).||| |---|---|---|---| |**2.**|**Grant Income**||| |||**2024**|**2023**| |||£|| ||Government & other Grants|10,916|46,548| |**3.**|**Operating gain/(defcit)**||| |||**2024**|**2023**| ||Operating gain is stated after charging:||| ||Depreciation and other amounts written of||| ||
Accountant's remuneration|1,440|1,320| |**4.**|**Employees**||| |||**2024**|**2023**| ||Number of employees||| ||The average monthly number of employees||| ||(excluding the Directors) during the year were:|1|1| ||**Employment costs**||| |||**2024**|**2023**| ||Wages and salaries|13,027|7,308| ||Social security costs|0|0| ||Other pension costs|0|0| ||Total|**13,027**|**7,308**| Page 10 ## **Ardoyne Bone Community Health & Leisure Ltd** ## **Notes to the financial statements For the year ended 31/03/24** ## **5. Pension Costs** The company operates a defined contribution pension scheme The scheme and its assets are held by independent managers The pension charge represents contributions due from the company and amounted to £0. ||amounted to £0.|amounted to £0.||||| |---|---|---|---|---|---|---| |**6.**|**Tangible Fixed Assets**||**Fixtures,**|||| |||**Plant and**|**fttings and Motor**|||| |||**machinery **|**equipment **|**vehicles**||**Total**| |||£|£|£||£| ||**Cost**|||||| ||At 1 April 2021|0|0||0|0| ||Additions|-|-||-|-| ||At 31 March 2022|0|0||0|0| ||**Depreciation**|||||| ||At 1 April 2021|0|0||0|0| ||Charge for the year|0|0||0|0| ||At 31 March 2022|0|0||0|0| ||**Net book values**|||||| ||At 31 March 2022|0|0||0|0| ||At 31 March 2021|0|0||0|0| |**7.**|**Debtors**|||2024||2023| |||||£||£| ||Grant Debtors||||0|0| ||Other Debtors|||22,900||22,409| ||Prepayments and accrued income||||0|0| |||||**22,900**||**22,409**| |**8.**|**Creditors: amounts falling due within one year**|||2024||2023| |||||£||£| ||Trade creditors||||0|0| ||Other creditors|||1,440||1,332| ||Other taxes and social security costs||||0|0| ||Accruals and deferred income||||0|0| |||||**1,440**||**1,332**| Page 11