2022-11-012023-10-312023-10-31falseNI641420JAMES CONNOLLY HOUSE DEVELOPMENT ASSOCIATION2024-07-3185520iso4217:GBPxbrli:pureNI6414202022-11-01NI6414202023-10-31NI6414202022-11-012023-10-31NI6414202021-11-01NI6414202022-10-31NI6414202021-11-012022-10-31NI641420bus:SmallEntities2022-11-012023-10-31NI641420bus:AuditExempt-NoAccountantsReport2022-11-012023-10-31NI641420bus:AbridgedAccounts2022-11-012023-10-31NI641420bus:CompanyLimitedByGuarantee2022-11-012023-10-31NI641420core:WithinOneYear2023-10-31NI641420core:AfterOneYear2023-10-31NI641420core:WithinOneYear2022-10-31NI641420core:AfterOneYear2022-10-31NI641420core:ShareCapital2023-10-31NI641420core:SharePremium2023-10-31NI641420core:RevaluationReserve2023-10-31NI641420core:OtherReservesSubtotal2023-10-31NI641420core:RetainedEarningsAccumulatedLosses2023-10-31NI641420core:ShareCapital2022-10-31NI641420core:SharePremium2022-10-31NI641420core:RevaluationReserve2022-10-31NI641420core:OtherReservesSubtotal2022-10-31NI641420core:RetainedEarningsAccumulatedLosses2022-10-31NI641420core:LandBuildings2023-10-31NI641420core:PlantMachinery2023-10-31NI641420core:Vehicles2023-10-31NI641420core:FurnitureFittings2023-10-31NI641420core:OfficeEquipment2023-10-31NI641420core:NetGoodwill2023-10-31NI641420core:IntangibleAssetsOtherThanGoodwill2023-10-31NI641420core:ListedExchangeTraded2023-10-31NI641420core:UnlistedNon-exchangeTraded2023-10-31NI641420core:LandBuildings2022-10-31NI641420core:PlantMachinery2022-10-31NI641420core:Vehicles2022-10-31NI641420core:FurnitureFittings2022-10-31NI641420core:OfficeEquipment2022-10-31NI641420core:NetGoodwill2022-10-31NI641420core:IntangibleAssetsOtherThanGoodwill2022-10-31NI641420core:ListedExchangeTraded2022-10-31NI641420core:UnlistedNon-exchangeTraded2022-10-31NI641420core:LandBuildings2022-11-012023-10-31NI641420core:PlantMachinery2022-11-012023-10-31NI641420core:Vehicles2022-11-012023-10-31NI641420core:FurnitureFittings2022-11-012023-10-31NI641420core:OfficeEquipment2022-11-012023-10-31NI641420core:NetGoodwill2022-11-012023-10-31NI641420core:IntangibleAssetsOtherThanGoodwill2022-11-012023-10-31NI641420core:ListedExchangeTraded2022-11-012023-10-31NI641420core:UnlistedNon-exchangeTraded2022-11-012023-10-31NI641420core:MoreThanFiveYears2022-11-012023-10-31NI641420core:Non-currentFinancialInstruments2023-10-31NI641420core:Non-currentFinancialInstruments2022-10-31NI641420dpl:CostSales2022-11-012023-10-31NI641420dpl:DistributionCosts2022-11-012023-10-31NI641420core:LandBuildings2022-11-012023-10-31NI641420core:PlantMachinery2022-11-012023-10-31NI641420core:Vehicles2022-11-012023-10-31NI641420core:FurnitureFittings2022-11-012023-10-31NI641420core:OfficeEquipment2022-11-012023-10-31NI641420dpl:AdministrativeExpenses2022-11-012023-10-31NI641420core:NetGoodwill2022-11-012023-10-31NI641420core:IntangibleAssetsOtherThanGoodwill2022-11-012023-10-31NI641420dpl:GroupUndertakings2022-11-012023-10-31NI641420dpl:ParticipatingInterests2022-11-012023-10-31NI641420dpl:GroupUndertakingscore:ListedExchangeTraded2022-11-012023-10-31NI641420core:ListedExchangeTraded2022-11-012023-10-31NI641420dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-11-012023-10-31NI641420core:UnlistedNon-exchangeTraded2022-11-012023-10-31NI641420dpl:CostSales2021-11-012022-10-31NI641420dpl:DistributionCosts2021-11-012022-10-31NI641420core:LandBuildings2021-11-012022-10-31NI641420core:PlantMachinery2021-11-012022-10-31NI641420core:Vehicles2021-11-012022-10-31NI641420core:FurnitureFittings2021-11-012022-10-31NI641420core:OfficeEquipment2021-11-012022-10-31NI641420dpl:AdministrativeExpenses2021-11-012022-10-31NI641420core:NetGoodwill2021-11-012022-10-31NI641420core:IntangibleAssetsOtherThanGoodwill2021-11-012022-10-31NI641420dpl:GroupUndertakings2021-11-012022-10-31NI641420dpl:ParticipatingInterests2021-11-012022-10-31NI641420dpl:GroupUndertakingscore:ListedExchangeTraded2021-11-012022-10-31NI641420core:ListedExchangeTraded2021-11-012022-10-31NI641420dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-11-012022-10-31NI641420core:UnlistedNon-exchangeTraded2021-11-012022-10-31NI641420core:NetGoodwill2023-10-31NI641420core:IntangibleAssetsOtherThanGoodwill2023-10-31NI641420core:LandBuildings2023-10-31NI641420core:PlantMachinery2023-10-31NI641420core:Vehicles2023-10-31NI641420core:FurnitureFittings2023-10-31NI641420core:OfficeEquipment2023-10-31NI641420core:AfterOneYear2023-10-31NI641420core:WithinOneYear2023-10-31NI641420core:ListedExchangeTraded2023-10-31NI641420core:UnlistedNon-exchangeTraded2023-10-31NI641420core:ShareCapital2023-10-31NI641420core:SharePremium2023-10-31NI641420core:RevaluationReserve2023-10-31NI641420core:OtherReservesSubtotal2023-10-31NI641420core:RetainedEarningsAccumulatedLosses2023-10-31NI641420core:NetGoodwill2022-10-31NI641420core:IntangibleAssetsOtherThanGoodwill2022-10-31NI641420core:LandBuildings2022-10-31NI641420core:PlantMachinery2022-10-31NI641420core:Vehicles2022-10-31NI641420core:FurnitureFittings2022-10-31NI641420core:OfficeEquipment2022-10-31NI641420core:AfterOneYear2022-10-31NI641420core:WithinOneYear2022-10-31NI641420core:ListedExchangeTraded2022-10-31NI641420core:UnlistedNon-exchangeTraded2022-10-31NI641420core:ShareCapital2022-10-31NI641420core:SharePremium2022-10-31NI641420core:RevaluationReserve2022-10-31NI641420core:OtherReservesSubtotal2022-10-31NI641420core:RetainedEarningsAccumulatedLosses2022-10-31NI641420core:NetGoodwill2021-11-01NI641420core:IntangibleAssetsOtherThanGoodwill2021-11-01NI641420core:LandBuildings2021-11-01NI641420core:PlantMachinery2021-11-01NI641420core:Vehicles2021-11-01NI641420core:FurnitureFittings2021-11-01NI641420core:OfficeEquipment2021-11-01NI641420core:AfterOneYear2021-11-01NI641420core:WithinOneYear2021-11-01NI641420core:ListedExchangeTraded2021-11-01NI641420core:UnlistedNon-exchangeTraded2021-11-01NI641420core:ShareCapital2021-11-01NI641420core:SharePremium2021-11-01NI641420core:RevaluationReserve2021-11-01NI641420core:OtherReservesSubtotal2021-11-01NI641420core:RetainedEarningsAccumulatedLosses2021-11-01NI641420core:AfterOneYear2022-11-012023-10-31NI641420core:WithinOneYear2022-11-012023-10-31NI641420core:Non-currentFinancialInstrumentscore:CostValuation2022-11-012023-10-31NI641420core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-11-012023-10-31NI641420core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-11-012023-10-31NI641420core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-11-012023-10-31NI641420core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-11-012023-10-31NI641420core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-11-012023-10-31NI641420core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-11-012023-10-31NI641420core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-11-012023-10-31NI641420core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-11-012023-10-31NI641420core:Non-currentFinancialInstrumentscore:CostValuation2023-10-31NI641420core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-10-31NI641420core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-10-31NI641420core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-10-31NI641420core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-10-31NI641420core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-10-31NI641420core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-10-31NI641420core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-10-31NI641420core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-10-31NI641420core:Non-currentFinancialInstrumentscore:CostValuation2022-10-31NI641420core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-10-31NI641420core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-10-31NI641420core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-10-31NI641420core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-10-31NI641420core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-10-31NI641420core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-10-31NI641420core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-10-31NI641420core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-10-31NI641420bus:Director12022-11-012023-10-31NI641420bus:Director22022-11-012023-10-31NI641420bus:Director32022-11-012023-10-31

JAMES CONNOLLY HOUSE DEVELOPMENT ASSOCIATION

Registered Number
NI641420
(Northern Ireland)

Unaudited Financial Statements for the Year ended
31 October 2023

JAMES CONNOLLY HOUSE DEVELOPMENT ASSOCIATION
Company Information
for the year from 1 November 2022 to 31 October 2023

Directors

Michaela Aine McCafferty
Martin McMonagle
Warren Robinson

Registered Address

8 Chamberlain Street
Derry City
BT48 6LR

Registered Number

NI641420 (Northern Ireland)
JAMES CONNOLLY HOUSE DEVELOPMENT ASSOCIATION
Statement of Financial Position
31 October 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets375,00075,000
75,00075,000
Current assets
Cash at bank and on hand10,354302
10,354302
Creditors amounts falling due within one year(83,089)(77,089)
Net current assets (liabilities)(72,735)(76,787)
Total assets less current liabilities2,265(1,787)
Net assets2,265(1,787)
Capital and reserves
Profit and loss account2,265(1,787)
Reserves2,265(1,787)
The financial statements were approved and authorised for issue by the Board of Directors on 31 July 2024, and are signed on its behalf by:
Warren Robinson
Director
Registered Company No. NI641420
JAMES CONNOLLY HOUSE DEVELOPMENT ASSOCIATION
Notes to the Financial Statements
for the year ended 31 October 2023

1.Accounting policies
Statutory information
The company is a private company limited by guarantee and registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
2.Average number of employees

20232022
Average number of employees during the year33
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 November 2275,000
At 31 October 2375,000
Net book value
At 31 October 2375,000
At 31 October 2275,000