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).