2025-12-31-accounts

GRASSROOTS MTB IYIC 109077 Accounts For the y￿r ended 31 December 2025

GRASSROOTS KTB Contents Independent Examiners Report Statement of Financial Activities Statement of A&sets and Liabilities Notes to the Accounts

GRASSROOTS TrTfB Independent Examiner's re￿rt to the eharity tommittee memben of Grassnbots MTB I rew)rt on the accounts of the charity for th¢ year ended 31 December 2025. which are set out on pages 1-4. Respective responsibilities of Cknrity committee memben xlld t￿mIner As the ¢hariWs m¢mbers you are re5wTrn5ible for the preparation of the accounts in accordance with the Charities Act (Northern Ireland) 2008. It is my ￿SpOnsibl1]ty to- - exatnine the accounts under Section 65 of the Charities ACL - follow the procedures laid down in the general Directions given by the Commission under Section 65{9) (b) of the Charities Act: - stste whether particular matters have come to my attention. Basis of Independeut examiner's report I have examined your charity accounts &$ required under Section 65 of the Charities Act and my examination was carried out in accordance with the generdl Directions given by the Charity Commission for Northern Ireland und¢r Se¢tion 65 (9Xb) of the Charities A¢t. My exAminatton included a review of the accounting records kept by the charity and a comparison of the accounts prts¢nt¢d with those records. It also included considerations of any unusual iteTll5 Qr disclosures in the accoun￿ and seeking explanation from you Is charity members concerning any such matters. My rol¢ is to state whether any material matters have come to our attention giving me cause to believe= l. That a¢¢ounting record5 were not kept in accordance with Section 63 of the Charities ACL 2. That the accounts do not accord with those accounting record5. 3. That the accounts do not Comply with the accounting requirements of the Charities Act. 4. That there is further inforniation needed for a prO￿r understanding of the accounts to be reached Independent E￿niner'S Statement I have completed my examination and have no (x>nceTns in reSp￿t of the matter5 E) to 4) listed alN)ve and, in connection with following the Directions of the Chartty Commission for North¢rn IrelaniL I have found no matters that require drawing to your attention. Simon Johnston FCA 25° August 2026

GRASSROOTS MTB Statement of Fingneigl Activities for the year ended 31 December 2025 Unrestrieted Funds R￿tricted Funds 2025 2024 Income and Expenditire Income Grants Donations Total Income Expenditure Equipment Insuranee Other Total Expenditure Net Incomel(Outgoings)

GRASSROOTS TrrrB Statement Or￿￿ts and Liabilit￿ as at 31 December 2025 2025 2024 Current Assets Cash at BaDk and in Iwid Net Current Assets Total Assets I￿8 Curreni Liabijil 1,576 1576 76 1,576 76 I￿76 Represented by Funds Restricted Unrestrieted 1.576 1576 1.576 76 Approved by the Committee on 2° May 2026 and signed on their behalf by: Bernard Mcclure Chairman

GRASSROOTS MTB Notes to the Accounts l. Statement of a¢counting ￿lICieS The following accounting p)li¢ies have been applied consistently in dealing with items which a considered material in r¢lation to the Club's financial statements. Basis of preparation These financial stat¢mcnts have been prepared under Accounting and Rep)rting by Charities.. Statement of Re¢ommcnd¢d Practice FRS102 (Charities SORP FRS102).