E-sign ID.. 84a7o924-Ofbc4b4a-ab82-69ae19Jb￿4d Charity registration number.. 109149 Drumaness Mills FC Youth Football Financial Statements Year Ended 31 May 2025 KPS Chartered Accountants Cnartere¢J Tax Advisers Registered Auijiluis 35 Irish street Downpatrick Co. Down BT30 6BW E-sign ID.. 84a7o924-Ofbc4b4a-ab82-69ae19Jb￿4d Drumaness Mills FC Youth Football Financial Statements Y•ar Ended 31 May 2025 Contents Pag• Charity Reference and Adminigtrativ@ Details Trustees. Annual Report Independent Examiner's Report statement of Financial Activities Balance Sheet Noles to the Financial Statements 7-11 E-sign ID.. 84a7o924-Ofbc4b4a-ab82-69ae19Jb￿4d Drumaness Mills FC Youth Football Charity Referenc8 and Administrative Details Year Ended 31 May 2025 Charity registration number 109149 Trustees Mr Eamon Foley Mr Darran McQuoid Mr Gavin McEvoy Mrs Vicky McQuoid Mr Mark Kerr Accountants KPS Chartered Accountants Chartered Tax Advisers Registered Auditors 35 Irish Street Downpatrick Co Down BT30 6BW E-sign ID.. 84a7o924-Ofbc4b4a-ab82-69ae19Jb￿4d Drumaness Mills FC Youth Football Trustees Report Yoar Ended 31 May 2025 The Trustees presenl their annual report and the financial statements of the Gharity for the year ended 31 May 2025. The trustees have adopted the provisions of the Statement of ReGommended Practice {SORP) 'AGcounting and Reporting by Charities. (FRS 1021 in preparing the annual report and financial stalements of the charity. Trusteos of th? charity The trustee8 who have served during the year and sinc¢ the year end were as follows.. Eamon Foley Darran McQuoid Gavin McEvoy Vicky McQuod Mark Kerr Public benefit ststement The chariiy has given careful consideration to thè Charity Commlssion for Northem Ireland's guidance on public benefrt lo ensure that the adivities entered into during the year fjave helped to achieve the charity's objcctives and activities as well as providing public bonefrt. Financial review The results for the year are set out in detail on pages S to 10. The charity had a nei prollt In the year of £240. At 31 May 2025, the total funds of the Charity amounted to £240 comprising of restricted funds of £nil and unrestricted funds of £240. R¢3errfes policy The charity's policy is to maintain sound financi81 control with a policy of Gharging sensible rates for membership etc to ensur8 healthy reserves to cope wlth any unforeseen cosls thal may arise. Plans for future years The trustees remain committed to updating the charity's business plan and seeking sources of funding to help finance the G03t of the development of thc charity and its fa¢iliti88 Wlth the aim of growing the charity to provide more opportunities for youn9 people to develop their skills and attain their full sporting Potential. The trustees continue to ensure that the charity operates in line with its charitab18 objectives while aiming to provide a safe and Posltive alternative 3pace to enable young peoplc to develop their personal 8kills and gain confid•nce. Structurei governanco and managemant Drumaness Mills FC Youth Football is managed by a small number of trustees. Many hours are given free of charge to ensuie Ihe smooth running of the charity and we are cornmitted to providing far.ililip.q for 2nd to promote participation in the amateur sport of football in the Drumaness area and its environs in Co. Down. Trustees. respon8ibilbties tstat¢m¢nt The trustees are responsible for preparing ihe Trustees, Annual RepDrt and the finanGial statements in accordance with applicable law and United Kingdom Accounting standards (United Kingdom Generally Accepted Accounting Practice). Thg law applicable to charities in Northem Ireland requires the trustees to prepare financial Statements for each finanGial year which give a true and fair view of the slate of affairs of th charity and of Ihe incoming resources and application of resources of the charity for that year. In preparing these financial statements. the trustees are required to: E-sign ID.. 84a7o924-Ofbc4b4a-ab82-69ae19Jb￿4d Drumaness Mills FC Youth Football Trusteès Report Year Ended 31 May 2025 select suitable accounting policies and then apply them consistently,. observe the method? and principle3 in the Charities SORP IFRS 1021., make judgements and estimates that are reasonable and prudent-, state whether applicable aGGounting standards have been followed, subject to any material departures disclosed and explained in the financial statements.. prepore the financial statements on the going ¢on¢ern ba818 unless it is inappropriate to presume that the charity will continue in operation. The trustees are responsible for keeping proper accounling records ihat disclose with reasonable accuracy at any tlme, the financial position of the charty and enable them to ensure that the financial statements comply with the Charities Act (Northem Ireland) 2008, the Charities (Accounts and Reports} Regulations (Northarn Ireland) 2015 and the provisions of the trust deed. They aro also responsible for 3afe9u8rding the assets of the charity and hence for taking reasonable Steps for the prevention and detection of fraud and other irregularities. 0 10712026 Signed on behalf of the board of trustees on G M¢Evoy Mr Gavin McEvoy Trustee E-sign ID.. 84a7o924-Ofbc4b4a-ab82-69ae19Jb￿4d Drumane$s Mllls FC Youth Football Independent Examiners Report Yèar Ended 31 May 2025 Independent Examinerfs Report to the Trustees of Drumaness Mllls FC Youth Football I report on the account3 of the charity for the year onded 31 May 2025 which arc set out on pages1 to11. Re$p•ctivo respon8ibiliti08 of tru$to•8 and axamin•r As the ch8rity'8 Iru3teea you are responsiblc for the p￿paratIOn of the account$ in accordancè with the Charities Act {North8m Ireland) 2008. It is my responsibility to: examine the aGcounts under section 65 of the Charitles Act., follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under section 65(9){b} of the Charities Act,. and state whether partlcular matters have Gome to my attenlion. Basis of independent examine*8 report I have examined your Gharity accounts as required under section 65 of the Charities Act and my examination was carried out in a¢¢ordance witli Ihe general Directions given by the Charity Commission for Northem Ireland under section 65(9}{b) of the Charities Act. My examination Included a revlew of the accounting rewrd3 kept by the chaiity 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. My role is lo slate whelher any materlal matters have coffle to my attenlion giving me cause to believe.. 1. That accounting récords were not kept in accordance with section 63 of the Charities Act 2. That the accounts do not accord with those accounting records 3. That the account8 do not comply with th8 accounting requirements of the Charities Aet 4. That there is further infomiation needed for a proper understanding of the accounts to be reached. Independent examinevs statement I have completed my examination and have no concerns in respect of the matters (1) to (4) listed above and, In connection with following Ilie Diredions of the Charity Commission for Northem Ireland, I have found no matters that require drawing to your attention. Kps KPS Chartered Ac¢ounlants ChartEr¥d Tax Advisers Registered Auditor5 35 Irish Slreet Downpatrick BT30 6BW Data.. 0 10712026 E-sign ID.. 84a7o924-Ofbc4b4a-ab82-69ae19Jb￿4d Drumaness Mills FC Youth Football Statement of Financial Activities Year Ended 31 May 2025 Unrestricted Restricted funds funds 2025 Total 2024 Total Note Funds Donations Charitable adivitios 29,795 29.795 29,795 Expenditure on: Raising funds Charitable activities Total expenditure 29,555 29,555 Net fund¥ l (deficitl 240 240 Transfer from restricted fund3 Net movement in funds Reconciliation of funds: Total funds brought forward Total funds Gariied forward 240 240 240 All income derives from continuing activities. The statement of finanGial activities inGludes all gain3 and Ios8e8 recognised during the year. E-sign ID.. 84a7o924-Ofbc4b4a-ab82-69ae19Jb￿4d Druman•88 Mi118 FC Youth Football Balance Sheet Year Ended 31 May 2025 2025 2024 Note Fix•d ass•ts Tangible assets Current assets Casli at bank and in hand 720 720 Creditors: amounts falling due within one year Creditors 480 480 240 Net current assets Total assets less current liabilities Creditors: amounts falling due after more than one year Net assets 240 Charity Funds Restricted funds Unrestrided funds Total charity funds 240 240 0 10712026 Signed on behalf of the board of trustees on G McEvoy Mr Gavin McEvoy Trustee E-sign ID.. 84a7o924-Ofbc4b4a-ab82-69ae19Jb￿4d Drumanès3 Mtll• FC Youth Football Notes to Financial Statements Yoar End•d 31 May 2025 Summary of Significant a¢¢ounting policies (al General Infonnation and basls of preparatlon Tlie Gliarity GOllStilutes a publiG benefit entily as defined by FR8 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities.. Statement of Recommended Practice applicable lo charities preparing their accounts in accordance with Ihe Financial Rcporting Slandard applicable in the UK and Republi¢ of Ireland (FRS 102) (Charities SORP IFRS 102)), Charities Act (Northern Ireland) 2008 and UK Generally Accepted Practice. The charity has applied Update Bulletin 1 as published on 2 February 2016 and does not include a cash flow statement on the grounds that it is applying FRS 102 Section 1A. The financial statements are prepared on a going conGem basis under the historical cost Lvriveiiliuri. rTiodified lo inGlude certain items at rair value. The financial slalements are presented in sterling which is the funGtional currency of the charity and rounded to the nearest £. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years pr8s8nted unless otheNise stated. Ib) Funds Unrestricted funds are available for use at the disuetlDn of the trustees in furtherance of the general objectives of the charity and which have not been designated for other puiposes. Restrtcted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The eost of raising and adminiqtering such funds are charged agzinst the specific fund. The aim and use of each restricted fund is s@t out in the notes to the financial $tat@mp.nt.q. (G) Incorne reGognlUon All incoming resources are included in the Statement of FinanGial AGtivities {SoFA) when the charity is legally enlitled to the income after any perfornance condrtions have been met, the amount can be measured reliably and it is probable that the income will be received. For donations to be recognised the Charity will have been notified ofthe amounts and the Settlement date in writing. If there are conditions attached to the donation and this r@quires a level of pprfnmiance before entitlement can be obtained then income is deferred until those conditions are fully met or the fU￿lment of those conditions is within the control of the charity and it is probable that they will be fulfilled. Donated faGilitie5 and donated professional services ale tecognised in inGome at their fair value when their economic benefit is probable, it can be measured reliably and the charity has control over the item. Fair value is determined on Ihe basis of the value of the gift to the charity. For example, the amount the charity would be willing to pay in the open markat for Such facilities and services. A corresponding amount is recognised in expenditure. No amount is included in the financial statements for volunteer time in lin8 with the SORP (FRS 102). Further detail is given in the Trustees, Annual Report. E-sign ID.. 84a7o924-Ofbc4b4a-ab82-69ae19Jb￿4d Drumaness Mllls FC Youth Football Notes to Financial Ststements Yoar Endod 31 May 2025 (dl Expenditure recognition All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all Gosts relaled to the Gategory. Expenditure 13 recognised where there is a legal or constructive obligation lo make payments to third partie3, it is probable that Ihe settlement will be required and the amount of the obligation can be measured reliably. It 18 categori8ed under the following headings.. Costs of raising funds includes of draw expenditure., Expenditure on charitable aclivities includes costs associated with running the club., and Other expenditu￿ represents those items not falling into the categories above. Irrecoverable VAT is charged as an expense against the activity for which expenditure arose. (el Administration costs alloGation Administration Costs are those that assist tha work of the Gharity but do not directly represeni chaNlable aclivilies and include offic8 cos1$ and governan￿ Gosts. They are incurred directly in administration of the objects of the tharity. Where administration costs Gannot be directly attributed to particular headings they have been allocated to cost of raising funds and expenditure on charltable actlvltles on a basi5 COnS1Stent wilh uso of the ragources. The analygis of these costs is included in note S And note 6. (fj Tangible fixed assets Tangible flxed assets are stated at Gosl (or deemed cost> or valuation less aGcumulated depreciation and accumulated Impalnnent losses. Cost includes wsts directly attributable to making the asset capable of operating as intended. Costs in relation to land and building5 are being depreciated over a year of 5 years al a rate of 200A per annum on a straight-line basis. Ig) Stocks stocks are stated al th8 lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incLirred In brlnging stock to its present lacalion and Gondition. Cost is Galculated using the first-in, first-OLrt fomiula. Provision is made for damaged, obsolete and slow-moving stock where appropnate. (hl Debtors and creditors receivable I payable within one year Debtors and creditors with no stated interesl rate and receivable or payable within one year are recorded at tranaaction prico. Any losses arising from impairment are recognised in expenditure. (i} Going concern The financial statements have b88n prepared on a going concem basis as the trustees believe that no materizl uncertainties exist. The trustees have considered the level of funds held and the expected level of incorne and expenditure for 12 months from authorising these finanGial statements. The budgeted income and expenditure 1$ sufficient willi the level of reserves for the Gharity to be able to continue as a going concem. E-sign ID.. 84a7o924-Ofbc4b4a-ab82-69ae19Jb￿4d Drumaness Mills FC Youth Football Notes to Flnanclal Statements Year Ended 31 May 2025 Income from donations 2025 2024 Grants Income from grants was £NIL {2024.' £NIL) of which £Nil (2024.. £NIL) was attributsble to unrestricted funds and £Nil (2024.. £NIL) was attributable to restricted funds. Income from charitable activities 2025 2024 Sponsorship Players Dues Membership and fundraising Gate Re￿ip1S Other Income 29,795 29,795 Income from charitable activities was £29,795 {2024.' £NIL) of which £29,795 {2024: £NIL) was attributable to unre3tricted funds and £Nil {2024: £NilJ was attributablo to restricted funds. Analysis of expenditure on charitable activiti•s 2025 Total 2024 Total Administration costs Entry Fees & Flnes Pitch Hire Costs Pilch Development Transport Costs Referee Costs Sports Gear & Equipment Subscriptions Medical Fees Rent Legal & Professional fees Staff Training Printing Postage & Stationery Sundry Expenses Consultancy Fees Fundraising Costs Bank Fees Wobsité Cost$ Bank loan interest Depreciation Charge 7,400 7.000 7,400 7,000 150 3,188 437 792 150 3.188 437 792 798 2,400 6,910 798 2,400 6,910 E-sign ID.. 84a7o924-Ofbc4b4a-ab82-69ae19Jb￿4d Drumane55 Mi115 FC Youth Football Notes to Flnancial Statemants Year Ended 31 May 2025 £NIL (2024.. £NIL) of the above costs were attributable to restricted funds. £29,075 (2024 £NIL) of the al)ove costs were attributable to unrestricted funds. Independent 8xaminoP8 r8mun8ration The independent examiner's remuneration amounts to £480 (2024.. £Nil). Croditors: amounts falling due within one year 2025 2024 Bank Loan Trade Creditors Accruals 480 480 7 Fund reconciliation Unrostrlcted funds Balanco at 1 June Income Expenditure Transfers 2024 Balanco at 31 May 2025 General funds 29,795 (29,555) 240 10