Company Registration No. N1644750 (Northern Irelandl MCDONALD CENTRE (CHARITABLE COMPANY LIMITED BY GUARANTEE) ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Rt9islered with The Charily Cornmission Northtrrn Ireland NIC109726
MCDONALD CENTRE CONTENTS Pagè M8mb8r5 of the Board and Professional AdY15ers Trustees, report Independent eK8minerfs report Slalgmenl ol financial aGlivilie8 Balance sheet Not85 lo th8 financial stat8mènls 7.14
MCDONALD CENTRE MEMBERS OF THE BOARD AND PROFESSIONAL ADVISERS Trustees Mrs M8ryGray Mr 8ri8n Dunn Mr Terence Brannigan Mr Rotrrt White Mr David Petterson Mr Mark Langhammer Mr Thomas Whileside (Appointed 9 Sepl&mb&r 2024 (Appointed 9 Sept8mber 20241 The Charity Commi56ion for Northem Iraland numbor NIC109728 Company numbor N1644750 R•gistèrèd offi Crusaders Football Club Sl Vinceni Street Btsllasl BT15 3aG Ind•p•nd¥nt audltor Johnston Kennedy DFK Chartered Account8nts Reglslor8d Audllors 10 Pilols View Heron Road Bellasl BT3 9LE Bankors Dansk8 Bank POBOX 183 Don8gall Squarè Wast Belfast BT1 6JS
MCDONALD CENTRE TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2025 The trustees ol the charity for the purposes ol the Companies Act 2006, submit their annual report and unaudited financial slatements lor the year ended 31 IAarch 2025. The trustees have adopted the Statement of RecomnEnded Practice ISORPI"Accounling and Reporting by Chariknes. IFRS 1021 in preparing the annual r8POrt and financial stat8m£nis of th8 chaniy. The financial slatemenis have been prepared in accordance Mrith the accounting policies sel OLJt in note 1 to the financial slalemenls and ¢omp1y wilh the Charitable company's Kkmorandum and Arti¢les of Association, the Companies Act 2006 nd "Accounting and Reporting by Charities.. S1alem8nt of RecotNrnended Practice applicable to chartkn'es preparing their accounts in accordance with the Financial RepDrtin9 Standard applicable in the UK and Republic of Ireland IFRS 1021 18fftrclbve 1 January 20191.. Oblo¢tlv*$ and prlnclpal a1VItIeS McDonald Centre is a charitable cornpany which has been setup lo run and oversee 8 rnodern carnrnunily hub featuring sports cafè, gym. cultural contre. education and community hub with promiurn facilities to be used daily by the entiro ommunily. The trustees have paid due regard lo guidance issued by the Charity Commisson in deciding what activities the Charilable company sh)uld undertake. A¢hloVom•nts and p•rforman¢• During the year the charity was r8sptsn8ibl8 for tha running of the centre and making il avsilablb lo Ihosg who r8qui16d it, in lin& with the overall purpose ol the charity, lo benelrt the local cornmunity. Flnan¢lal revl•w The Gharity 9eneraled 8 negative financial outcome lor the year with 8 nel decrease in fu$ for the year of £15,375. This is mado up of nal incorning rgsourtres on unrestri¢l8d lund8 01 £6,825 which will b8 8dd$d lo unroslricled resgrv&$ and nat outgoing re80urce5 on restricted funds of £22,200 which will be deducted from restric18d r8serve8 . The main sources 01 income ol the ¢hgrily were trvtrnl in¢omg, rental income 8nd roorn hire and grants from vgrious nders. Total funds held al 31 March 2025 arnounled to 8 deficit of £5.784 of which £8,584 wa$ a dglicil on unrgsIIicied funds and £2,800 was a surplus on restricted fvnds. The Iruslees have assessed the rn3jor risks lo which Charitable company is exposed, and are satisfied that syslerns are in place lo mitigate exposure to the major risks. Structure, govgmanc• and rnanagomgnt McDonald Centre is a company limited by guarant88, incorporal8d on 23 March 2017. The trustee5, who 8re 8150 the diroctors for the purpose of ts)mp8ny law, and who served durfng Ihe yÈ8r 8nd up to thè ale of signature ol the financial slalemenls were.. Ir Andrew IAcNeill Irs Mary Gray Ir 8nan Dunn Ir J8r8my Ctuiks Mr Terenc& Brannigan Nlrs Hazel Bell Robert While Ir DavSd Palterson Ir Mark Langhammer Ir ThoTnas Whiteside (Resigned 13 May 20241 IR8sign$d 13 May 20241 (Resigned 13 May 2024) (Appointed 9 Septsmber 20241 (Appointed 9 September 20241
MCDONALD CENTRE TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 None of the trustees has any beneficial interest in the company. All of the trustees are rnember5 of the cornpany and ouarantee to contribute £1 in the event of a winding up. Slatemenl of trustees, responsibilities Th8 Iruste8s. who ar8 also th8 dir8clors ol McDon8ld C8ntr8 for th8 purpos8 ol company w, arg r8sponsib18 101 preparing the Trustees, Report and the financial StateMts in aacordance wrth applicable law and Unrted Kingdom Accounting Standards iunited Kingdorn Generally Accepted Accounting Practi1. Gompany Law requSres the trustees to prepare finanaSal statements for each finandal yeai whlch gSve a true and falr vlew ol the state ol affairs of the Charitable company and of the incoming resources and application of resources. induding the inGQtng and expondrtur?, ol th8 Gh8rilable fflpany for that year. In pr8paring thes8 financlal stat8rnent8. th• Irustè8s are required to.. select suitable accounkn'ng pr)licies and Ihen apply them conslstenlly,. obs8rva tha mèthods and prlnciplès In tha Charitles SORP,. mak8 judg8rnent5 and 851irna185 that are r8a50nable and prudenl., stale whether applicable UK Accounting Slandards have been followed, subject lo any rnaleri81 departures disc105ed and oxplainod in th8 financial stal@m8nls-. snd prep8re he linanGial 51aletnenls on the going concern basi5 unle85 1115 inappropriate lo presume Ihal Ihe Charitable company will continue in operation. The Iruslees are re8ponslble lor keepbng ad&quale accounllng records Ihal discloge with reasonable accuracy al any fjme the financial position ol the Chari18ble cornpany and enable them to ensure that the financial statemen¢5 comply with Ihe Cotnpanies A¢1 2006, Thpy ale also responsiblg loi salFguarding the as$?¢s of Ihp Charitable company and hencg lor taking reasonable Steps lor the prevention and detection ol fraud and other irr This report has been prepared In accordance with the special provisions ol Pa small ¢omp4nies. 1 S ol the Companies Act 2006 relating to Tli¥ Iru¥l¥¥¥' I¥Pf)rl aypruv¥d by IlTr¥ fJf Tru¥l¥¥s. Mr Brian Dunn Mr Brlan Dunn Trustè Date: 18 D8¢ember 2025
MCDONALD CENTRE INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF MCDONALD CENTRE I rep()rt lo the trustees on rny examination ol Ihe financial statements ol McDonald Centre (the Charitable company) for the ear ended 31 March 2025. Responsibiliti8s and basis of report As Ih8 Irusl085 01 the Chaiilablè ctstnpany18nd 8lso its dir8Ctors loi th8 purpos8s of ¢ornp8ny lawl. you aro rg$pon$ible for the preparation of the financial statemen15 in acGordance with the requiremen¢s of the Gompanies AGI 2006. Haviiig saliblitrLI Tiiysfj311 ttidl 11)e fiiNATILial 8lal¥iiiyi)ts ul Ilie Cl)arilabl¥ LL)iiipany nol i¥yuir¥d Iv audil¥d und¥r Part 16 of the 2006 Act and are eligible for Independent examination, it is my responsibility lo.. ex8Thine the financial sta18m8niS und91 section 65 01 the Charities A¢l', follow the prrKEdures laid down in the general Directions given by the Charities CLYnmission lor Northem Ireland under se¢tion 651gllbl of the Charitie£ Act., • slate whether particular m8tters have come lo allenlion. Ba¥1$ ol Independvnt gxamingr'l r•port I have ex8mSnèd your charSty flnanei81 $1818ments as raquired undèr $8¢lion 65 01 th8 CharStSe8 Act and my èxamlnalion was carried out in accordance wrth the general DireclDns given by the Charity Commission lor Northern Ireland und8r s•clion 65igiibl ol thé Charitl8s Act. The 8xamlnation Included a m18w of the accoLJnting records kèpl by th8 tharity and a comparison ol any unusual I18ms or dlsclosurès In the lin8n¢ial statements, and sèèking explanatlons from YIJJ 8$ charity trusteés concornlng any such mattèrs, My role is lo $1819 whether any materi81 rn8llers have come to my 8ttenlitsn givlng me ¢au$8 to believe.. That accounting rocords wor8 not kèpl in accordanc• with $tIon 386 01 the Companiès Act 2006.. That Ihe financi£l slalemenls do not accord with tllose accounting records- That thè financlal statèmènts do not u)mply with tha accoLJntlng rèquirèmènts of s8ctlon 396 of th8 Companles Act 2006 and wllh rhe methods 8nd prlnciples of the Charities sl3lement of Recommended Pr8¢ti¢e appli¢8ble lo charili¥s praparing thair linanclal statements in ¥cordan¢e wllh Ihe Fln8ncial Raporting Standard applicable in Ihg UK arid Republic ol Ir8land., That Ihere is furth8r information nèèded for * proper understanding ol thè fi'nancial sts18m8nts lo be ra¢h8d. Ind•ynd•nt examin•r'• statem•nt I have completed my examinalion and hBve no concerns in spect ol the mBlters111 to141 listed 8bove and, in connection Yiilh following the Directions of tho Charity Cornmission l¢r Northern Ireland, I havo found nts mall$rs that rgquirt drawing lo your attention. Duncan Grahatn Duncan Graham FCA for and on behalf of JDhnston Kennedy DFK Chart8r8d Accountants 10 Pllots Vlgw Heron Road Beffast BT3 9LE Date= 18 December 2Q25
MCDONALD CENTRE STATEMENT OF FINANCIAL ACTtVlTIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Unr•$trlct*d funds 2025 R9$trl¢t•d funds 2025 Total Total 2025 2024 Notss Incorne from= Charitable activities Other trading activities 143.252 67D 20,000 163,252 670 89,501 Total Income 143,922 20,000 163,922 90.162 gndlture on: Charilable activities 137.071 42.226 179,297 74.721 N•t Incomlnglloutgolngl rosourcgs boforo transf8rs 6.8S1 122,2261 115.3751 15,441 Gross transfer5 between funds 1261 26 Not In¢ornell¢xpgndllur•l for ihfr y•arl N•t mov•m•nt In funds 8.825 122,2001 115.3751 15,441 Fund ba13nces 811 April 2024 115,4091 25,000 9,591 15,8501 Fund balancas at 31 March 202S 18,5841 2,800 15,7841 9.591 Total r•¢ogni$•d gain8 and I•+$ The Stalemenl of finan¢i818¢1ivi1189 in¢lude6 811 g8lns and losses recognised In the ye8r. Contlnulng op•ratlons The Statement ol Flnanclal ActlI1e5 has been prepared on the bas s that all operatlons are contlnulng operaiions. Companies A¢1 2006 Thè slatam8nl ol financial 8¢tivili&$ also ¢omplies wilh tho requir¥men1$ for 8n in¢om¥ and gxpondllur¥ accoijnl under the Cgtnpani85 Acl 2006. The notes on pages 7 lo 14 fom part of thests financial statements
MCDONALD CENTRE BALANCE SHEET ASAT31 MARCH 2025 2025 2024 Notes Flxed assets Tangible as5els 11 65 247 Current assets Cash al bank and in hand 11,045 24,182 Credltors- amounts lalllng due wlthln on• y•ar 12 116,8941 114,8381 Nel current Iliabililiesllassets 15,8491 9.344 Total a88èts1988 ¢iirrent liabiliti08 15,7841 9,591 Incorne funds Restrfctèd funds Unrestricted lunds 14 2,800 18,5841 25.000 115,4D91 15,7841 9,591 The company 1$ en118d lo the exempllon from Ihe audll r8qulrem8ni eont8lned In se¢llon 477 01 the Compani•s Ael 2006, for the year ended 31 Marth 2025. The directors ocknowledge their responsibiliti$ for complying With the requirernenls of the Componie$ Act 2006 with respect lo accounting re¢ord$ 8nd the prepar81ion ol lin8n(i8181alemenls. Th8 memb8rs have not r8qulred th8 cornpany to obtain an aLJdll ol Its flnanelal slat8m•nts lor th8 y8ar in qu8stion In 8¢cord8n¢e with section 476. These fin3ncial slalernenly have LEen prepared in accOance with the provisions applicable lo cornpanie8 subject lo the small companies reginE. The financial statements were approved by the Tru51ees on 18 Decernber 2025 and signed on their trEhalf by.. Mr 8ri8n Dunn Mr Terence Br8nnig8n Mr Brlan Dunn Trustee Mr Toronce Brannlgan Trust•e Company Registration No. N1644750 The notes on pages 7 10 14 foim parl ol these financial slalements
MCDONALD CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Principal accounting policie5 Charlty Informatlon McDonald Centre Is a privale company Ilmlled by guarant6 Incorporated In Northein Ir&land, The reglsl&red office Is Cruseders Football Club, Sl Vincent Street, Belfast, BT15 3QG. 1.1 Basls of preparatlon The financial slalements have been prepared In accordance ivith tre Companies Act 2006 and 'Accounting and Raporting by Charilis". Slalamènl ol Rècommèndèd Practica applicablè lo chaiiligs preparing Ihair accounts in accordanc8 with th8 Financi41 R8porting Standard applicable in th8 UK and Republr ol Ir8land IFRS 1021 left8Ctivg 1 January 20191" The Charit8ble company is a Public Benefit Entity as defined by FRS 102. Thè Charitabl* cotnpiiny h(IS tdken advantage ol th8 provlslons In th8 SORP for charlties applyln9 FRS 102 Update Bulletin I not lo prepare a Sldlemenl af Gcibli Flows. The linan¢ial slalefflents alp prgp¥rgd in 91grling, which 19 the lunclional Guiren¢y ol Ihg Charitsblg company. Monetsry amoun15 in these financial slalements are rounded lo the nearest £. The lin8nci31 slaiem•nts h8ve been prepared under the historical ¢ost ¢onvenlion. The prin¢ip813c¢ounlifig policies adoplad are sel out below. 1.2 Golng concem Al the tirne of approving the financial slalernenls. the trustees have a reasonable expectation that the Charitable ¢omp8ny has acJ?qualg resources to ¢onlinue in operational existence fcr the lor&se8able future. Thus the trustees continue to adopl the going concern basis of accounting in preparing the financial slatem8nls. 1.3 Charflabl• lund$ Unre51ricled funds are available for use at the discretion of the Iruslees in furiherance of their tharitable objectives. R•strfctad lunds ar8 subj8Ct lo specrfic conditions by donors or grantors as to how th8y may b8 used. Tho purposés and usas ol the r8strlctad funds arè s8t out In th8 notes to the Ilnandal statarnènts. Endowment funds are subject to specific conditions by donors that the capital musl be maintained by the Charitabl& ¢Dmp8ny. 1.4 Incorn• Income is recogriised wheri tliv Ch81itable conipany is l¥yally éJrititlt)d to it afte>r aiiy pvrformance conditions have been met, the amouiits can be measured rvliably, and il is probable tridt incomtt will be received. Cash donations are r8cogni58d on receipt. Other donations are r8cognis8d onc8 th8 Chariiabl@ company has b88n notified of Ihe donation, unless performance cnndilions require deferr81 of the amount. Income tax recoverable in ralalion lo donations rècsived under Girt Aid or dèods of covsnant Is racognisad al Ihè tima of thè donation. Legacies are r00n1$ed on reo¢ipt or otherwise if tho Chori18ble o)mpany has been nolilied of on impending distribulion, th8 arnounl is known, and rg¢eipl Is gxpgcI?d, If th¥ amount is not known, tho l$gacy is tr$8l&d as a contingent a3set.
MCDONALD CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Prlnclpal accountlng pollcles Icontlnuedl 1.5 Expendlture All gxpendilure Is accounted for on an accruals basis and has been clas$llled under headings Ihal a9gr6g81e all Costs related to the category. The majority of cosls are ¢ireclly attributable to specific aclivilies. Where costs cannot be directly aiiribuled to particular headings they have been allocated to aclivilies on a basis consislenl knrith use ol the resoLJr¢8s. Stsff wsls 8nd ovgrhgad gxpenses are allocated to a¢llvlllgs on the b8s18 of Staff Ilme spent on those activities. 1.6 Tangible fixed a58ets Tangiblo fixed asse15 are initially measured at C0518nd SUbsequenY measured al cast or valuation, net of dèpreciation and any Impairment Ioss8S. Depr¢ciation is recognised $0 as to writ¢ off the cost or valualion of assets I3 their r¢sidual values ov¢r their useful livès on Ihe folloiving bas&s'. Flxtur88 and flttlnus Compulpr$ 1 OY¢ slralghl line 33.33Vo straighl ling Th? galn or loss arislng on lh9 dlsposal gf an asset 1$ Jelorminod as Ihtr dlff&ren¢g bglwtrtrn Ihg salo pro¢ggd$ gnd the arrying value ol the asset, and is reGO9nisgd in the slaletnenl of financial aclivilies. 1.7 Imp4irm•nt ol f¢d a&s•t8 Al each repcirtSng enQ date. the Gharftable company revlew5 the carrylng amounls or its tan9lble assets lo deiermlne whether there is any indicotDn that thosp asseis have suffered on impoiim¢nl loss, If ony su¢h indicotion exisls, the rgcover8ble ern( of the 85891 i¥ e51im81gd in ordgr to delgrrning the gxlgnl ol the impairmgnl1085 lif any), 1.8 Cash and cash equlvalent Cash and cash equival8n15 Includo cash in hand, d&poslts held al call wrth bank8, olhgr short-lerm liqui¢J investmonts with ori9in81 maturities of three month5 or less, and bank overdrafts. Bank overdrBrtS are shown within t>orrowings eurronl Ilab11l8s. 1.9 Flnanelal Instrum•nts Thè Charitable company ha5 elected lo apply the provisions of Section 11 'Basic Fin8ncial Insirumènt8' and Section 12 'Othar Financial Instruments Issu85' ol FRS 102 to all of its financial instruments. Financial instruments are recognised ID the Charitable companls balance sheet when th8 Charitable company becomes party lo the Conttual prowsions ol the instrument FinaiiLial asse15 and li8bilili¥s are) offset. with Ihg nel amuun15 pr¥s&nled in th¥ fiiiancial slatomenls. when Ihore is a legally enforceable right to sel off the recognised amounts and there is an inlentiun lo sÈttle on a nÈt basis or to realise Ihe asset and seiiie the liablily simultaneously. Bas1¢ Ilnanclal asset$ Basic financial a55ets, which include debtors and cash and bank balances, are init1311y measured at transaction price induding transaction costs end a subsequently Carried at 8mortised cost using the effective interest method unless thB ariangemonl conslitules a financing transaction, where the Iransaction is measured al the present valuo of the fLJtuie receipts dig(x)untd ai a markel rat of Interegt. Financi41 assèts classffied as rttelvable wlthin onè year ar* not amortiS8d.
MCDONALD CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Prlnclpal accountlng pollcles Icontlnuedl Bask flnanclal Ilabllltles Baslc flnanclal IlabS1i1S0s, includlng ¢r6dilors and bank loans aro Inlllally recognisod al Iransa¢llon prfce unlgss th arrangent constilut8s a financing transaction, here the d8bl instrument is measured al the present value of th future payments discounted at a market rate ol inlerest. Financial liabililies classified as payable within one year are not amortised, Debt Instruments are subsequently carried at arnortised cost, using the effective Interest rate meth(x1. Trade cr8dilors are abligations lo pay for goods or services that have been acquired in the ordinary caurse of operations from suppliers. Amounts payable are cLassilied as current liabilities il payment is due wbthin one year or less. 11 not, Ihgy aro prtr$$n19¢J as non-¢urrgnl liabilitigs. Tradt ¢re(Jilors ar¢ re¢ogni9gd initially al Iransacbon pri¢¢ and subseqijenlly nieasuied at ainortlsed Using ltrie effeGtive inlerest niethod. Dere¢ognl¢lon of fln8nc141 Ilabllllles Financial liabilits'es are derecognised when the Gharitable company's contracluBI obli9ations expire or ore discharged or ¢anc9119d. 1.10 Empl¢yg0 bOnlt$ The CDSI of 8ny unus8d holiday enlitlemenl is rerA)gnised in the period in which the employee's 5ervice5 are received. Termbnallon benofits are recognised immodialoly 08 on expgn$o wh&n Ihg Charilable company Ss demonstrably commilled lo 18miinale the employm8nt ol an employee or lo prode lermlnalion benefits. 1.11 R•llr•m•nt ts•n•llts Payments lo deled contritiOn retirement benefit schemes are charg8d as an expense as thay fall due. Crlllcal accounting gstlmatos and ludg•m&nts In the applic8tr.on of the ChBrit8ble company's accounting policies, the Iruslees are iequireo lo makè judgements, 8stirnat88 and assumptions about th8 cgrrying amount of ass@Is and liabiliti8s that are not readily appar8nl from olh8r sourc#s. Th8 èstimat8s and assoclatd assumpti<)ns arè bas•d on hisloiical #xp8rl&nc8 and other factors that ar con5idgred lu be relevant. AGtu¥l rE5u115 11)ay diffgi froiTr 11)e5¥ esliniètg5, The esllmatès and undèrfOng assumptions ar* revIed on gn ongolng basls. Revlslons to accountlng estimatès gre cogni5ed in the period in which the estimate is revised where the revisBJn affects only that period, or in the period or th8 r#vision and fulur• p8riths wh8r• Ih? r•vision aff¥cts both curront aTrJ futuw pèriods.
MCDONALD CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Charitable activitie5 202S 2024 Event incorne Management fee in¢orne Rental income and room hire Giants 120,884 1,500 15,868 25,000 1,840 43,985 42,796 163,252 89.1 Analysis by fund Unrestricted funds Restriclad funds 143,252 20,000 84.501 25.(X)O 183,252 89,501 In¢omo from othor tradlng a¢tlvltlg$ Unr•8tri¢tèd Unrètsiri¢tgd lunds lundg 202S 2024 Other income 670 10-
MCDONALD CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Charitable activitie5 2025 2024 staff Costs Event costs Repairs & maintenance Heat & light Bank chargès Insurance Subscriptions Sundry expen$ 41,703 111,285 3,541 9,038 9,933 1,476 54 189 41,013 20.941 9,152 130 1,523 147 177,219 72,W6 Share af suppart casts1so4 n()1* 61 Share ol gov8rnanc8 costs Isee note el 182 1,896 193 1,622 179,297 74,721 Anatysl¢ by lund Unreslricled funds Restricted lund5 137,071 42,226 74.721 179,297 74.721 Support ¢08t$ Support ¢08t$ Gov•rnan¢e ¢¢$ts 2025 2024 Deprecialion 182 182 193 Ac¢ouni8n¢y Legal protssslonal 1,440 456 1,440 496 1.278 344 182 1,896 2,078 1,815 Analys•d bètwèen Charitable actiVe$ 182 1,896 2,078 1,815 Governance cosls includes paymenls to Ihe accountants of £1,44012024 - £1,278) for accounlancy fees. Nel movernent In funds 2025 2024 The net mDvement in funds is staled after chargin9llcreditingl.. Depreciation ol owned tsngible fixed assets 182 193 11
MCDONALD CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 TruBt8es Non8 of lh8 truslees lor any persons connected with Iheml r8c8iv8d any remuneration or b8nefits Irotn Ihe Charitabl¢ company during the year. Employees The average monthly number ol employee5 (excluding directors) durfng the year was.. 2025 Number 2024 Number Employm•nl ¢tyJl8 2025 2024 Wag8s and salari8s Other p8nsion costs 40.670 1,033 40.0)0 1.013 41,703 41,013 10 Taxatlon The charity is exempt from tsxalion on its activities because 811 its incorne is applied for charitable purposes. 11 Tangible fixed aB8ets Flx¢uros anl flttinqi tynpyl•rs To1 Coat At 1 Apdl 2024 155 1,246 1.401 Al 31 March 202S 155 1,246 1,401 D•pr•clatlon •nd Impalrm•nt Al 1 [11 2024 Depreciatitsn ¢harged in the year 75 15 1,079 167 1,154 182 Al 31 March 2025 90 1,246 Carrylng amount At 31 March 2025 65 65 At 31 Mar¢h 2024 eo 167 247 12-
MCDONALD CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 12 Creditor5'. amourts falling due within one year 2025 2024 Other taxation and social security Other creditors Accruals and def8rr8d incom 2,528 9,900 4.466 2,589 2.349 16,894 14,838 Includèd in other tdItorS is a grant of £9,900 whlch the company received frorn Big Lottery in 2020. This amount has be8n deferred al th8 year ènd. 13 Retir•mènt b•n•fit 8¢h•rno8 2025 2024 Doflnod contrlbutlon sch8m•s Charg8 to profit or loss In r8sP8Ct ol d8lln8d c0ntrfbuon schemes 1.033 1,013 The Charitable company operates a defined Contribution pension scheme lor all qualifying employees. The assets ol Ihe soheme are held separately fron) those ol the Charitable ¢ompany in an independently administered fund. 14 R•strlctgd funds The ro8lricl6d funds of the tharily cornprists thè un8xpended balan¢6s ol donations and oranlg held on trust yubject 10 specific conditions by donors as to how they rnay be used. At 1 Aprll 2024 Incornlng resources R•sourco9 expended Transfvr• At 31 March 2025 John Alch¥son Foundation Community Foundab"on 25.000 10,000 10,000 132,2001 110,0261 26 25,000 20,000 142,2261 26 Provlous yè•r'. At 1 Aprll 2023 Incomlng resources Resourcos expended Transfors At 31 March 2024 John Alcheson Foundation 25.000 25.LXIO 13-
MCDONALD CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 15 Unrestricted funds The unrestricled funds of the charity comprise ihe un8xpended balanc85 01 donalions and grants which are not subject to SP8cific cond05 by donors and granlors as to how they Nay b8 used. The58 irude d851gnated fvnd5 which have been Set aside out of unrestricted funds by the trustees for specific purposes. At 1 Aprll 2024 Incomlng resources R4sourcoS expended Transforg At 31 March 2025 General funds 115.4091 143,922 1137,0711 1261 18,5841 Pr•vlous y•ar: At 1 Aprll 2023 Incomlng resour8 R•8ourc•s •xptrnd¢d Tran8f•r8 At 31 March 2024 General fund5 15,8501 65,162 174.7211 115,4091 16 Analy519 of not a$s•ts b•lw••n fund¥ Unr•strlct•d funds 2025 R•Gtrlct•d fund$ 21125 Total 2025 At 31 March 2025: Tangible assets Current as5etsl{Iiabilities1 65 18,6491 65 15,8491 2,800 18.5841 2,800 15,7841 Unrestrlcted fund$ 2024 Restrleted fund$ 2024 Total 2024 At 31 Mareh 2024: Tangible agsets Current asselsllliabililiesl 247 115,6561 247 25,000 9,344 115,4091 25,000 9,591 17 Related party transactlons There were no dBclo8able related party transactions during the year12024- none). 14-
This document was delivered using electronic communications and authenticated in accordance with the registrar's rules relating to electronic fonn, authentication and manner of delivery under section 1072 of the Companies Act 2006.