IRIS Accounts Production v24.2.0.383 Other Company accounts True false Pounds 1.5.23 30.4.24 30.4.24 FY FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true false true false true 0 0 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhNI0504232023-04-30NI0504232024-04-30NI0504232023-05-012024-04-30NI0504232022-04-30NI0504232022-05-012023-04-30NI0504232023-04-30NI050423ns0:CharitableCompanyLimitedByGuarantee2023-05-012024-04-30NI050423ns15:PoundSterling2023-05-012024-04-30NI050423ns11:FRS1022023-05-012024-04-30NI050423ns11:IndependentExaminationCharity2023-05-012024-04-30NI050423ns11:SmallCompaniesRegimeForAccounts2023-05-012024-04-30NI050423ns11:FullAccounts2023-05-012024-04-30NI050423ns11:CharitiesSORP2023-05-012024-04-30NI050423ns16:EnglandWales2023-05-012024-04-30NI050423ns11:RegisteredOffice2023-05-012024-04-30NI050423ns0:Trustee32023-05-012024-04-30NI050423ns0:Trustee12023-05-012024-04-30NI050423ns0:Trustee42023-05-012024-04-30NI050423ns0:Trustee22023-05-012024-04-30NI050423ns0:Trustee52023-05-012024-04-30NI050423ns11:CompanySecretary12023-05-012024-04-30NI050423ns0:TotalUnrestrictedFunds2023-05-012024-04-30NI050423ns0:TotalRestrictedIncomeFunds2023-05-012024-04-30NI050423ns0:Activity82023-05-012024-04-30NI050423ns0:TotalUnrestrictedFundsns0:Activity82023-05-012024-04-30NI050423ns0:Activity8ns0:TotalRestrictedIncomeFunds2023-05-012024-04-30NI050423ns0:Activity82022-05-012023-04-30NI050423ns0:Activity102023-05-012024-04-30NI050423ns0:TotalUnrestrictedFundsns0:Activity102023-05-012024-04-30NI050423ns0:Activity10ns0:TotalRestrictedIncomeFunds2023-05-012024-04-30NI050423ns0:Activity102022-05-012023-04-30NI050423ns0:Activity132023-05-012024-04-30NI050423ns0:TotalUnrestrictedFundsns0:Activity132023-05-012024-04-30NI050423ns0:Activity13ns0:TotalRestrictedIncomeFunds2023-05-012024-04-30NI050423ns0:Activity132022-05-012023-04-30NI050423ns0:TotalUnrestrictedFunds2023-04-30NI050423ns0:TotalRestrictedIncomeFunds2023-04-30NI050423ns0:TotalUnrestrictedFunds2024-04-30NI050423ns0:TotalRestrictedIncomeFunds2024-04-30NI050423ns0:TotalUnrestrictedFundsns10:WithinOneYear2024-04-30NI050423ns10:WithinOneYearns0:TotalRestrictedIncomeFunds2024-04-30NI050423ns10:WithinOneYear2024-04-30NI050423ns10:WithinOneYear2023-04-30NI050423ns10:FurnitureFittingsToolsEquipment2023-05-012024-04-30NI05042322023-05-012024-04-30NI050423ns10:OwnedAssets2023-05-012024-04-30NI050423ns10:OwnedAssets2022-05-012023-04-30NI050423ns0:TotalUnrestrictedFunds2022-05-012023-04-30NI050423ns0:TotalRestrictedIncomeFunds2022-05-012023-04-30NI050423ns0:TotalUnrestrictedFundsns0:Activity82022-05-012023-04-30NI050423ns0:Activity8ns0:TotalRestrictedIncomeFunds2022-05-012023-04-30NI050423ns0:TotalUnrestrictedFundsns0:Activity102022-05-012023-04-30NI050423ns0:Activity10ns0:TotalRestrictedIncomeFunds2022-05-012023-04-30NI050423ns0:TotalUnrestrictedFundsns0:Activity132022-05-012023-04-30NI050423ns0:Activity13ns0:TotalRestrictedIncomeFunds2022-05-012023-04-30NI050423ns10:OwnedOrFreeholdAssetsns10:LandBuildings2023-04-30NI050423ns10:FurnitureFittings2023-04-30NI050423ns10:OwnedOrFreeholdAssetsns10:LandBuildings2023-05-012024-04-30NI050423ns10:FurnitureFittings2023-05-012024-04-30NI050423ns10:OwnedOrFreeholdAssetsns10:LandBuildings2024-04-30NI050423ns10:FurnitureFittings2024-04-30NI050423ns10:OwnedOrFreeholdAssetsns10:LandBuildings2023-04-30NI050423ns10:FurnitureFittings2023-04-30
REGISTERED COMPANY NUMBER: NI050423 (Northern Ireland)
REGISTERED CHARITY NUMBER: 101194














REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2024

FOR

CLEENISH COMMUNITY ASSOCIATION

CLEENISH COMMUNITY ASSOCIATION

CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 30 APRIL 2024










Page

Report of the Trustees 1 to 2

Independent Examiner's Report 3

Statement of Financial Activities 4

Balance Sheet 5 to 6

Notes to the Financial Statements 7 to 12

CLEENISH COMMUNITY ASSOCIATION (REGISTERED NUMBER: NI050423)

REPORT OF THE TRUSTEES
for the Year Ended 30 APRIL 2024



The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 April 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES
Objectives and aims
The direct benefits which flow from these purposes include provision of a range of social, educational and recreational activities mainly based within Cleenish Millennium Hall for members of the local community living within the Arney and Bellanaleck District, providing them with opportunity to avail of activities that assist and improve their educational attainment, health, social interaction and their conditions of life through accessing services and activities that would not normally be made available to them. Benefits of the activities are evidenced by measurement of the numbers participating in activities and by receiving feedback from participants. The only private benefit flowing from our activities to trustees are that Cleenish Community Association trustees, to the extent that they are members, they and their families can participate in all activities and this is incidental and necessary to ensure that all members of the district can potentially benefit.There is no harm flowing from the purposes to Cleenish Community Association.

ACHIEVEMENT AND PERFORMANCE
Charitable activities
Examples of activities provided are:
Keep fit, Social Dancing, Old Tyme Dancing, Farmers Information Courses and Talks, Funeral Teas, Family Parties, Health Fairs, Heritage Talks, Monthly Youth Disco, Music & Storytelling Sessions, Youth Club. The hall is also used by local Primary school, GAA Club and other charitable bodies for activities and functions.

FINANCIAL REVIEW
Financial position
During the year to 30 April 2024 the charity generated an operating surplus of £5,711

Reserves policy
It is the policy of the Charity that reserves that have not been designated for a specific purpose should be maintained at a level equivalent to between 1-2 months expenditure. The Charity considers that reserves at this level will ensure that in the event of a significant drop in funding, they will be able to continue some activities however this would be on a reduced scale.

FUTURE PLANS
The Charity intends to continue the work it performs for the benefit of the public, while seeking additional sources of funding.

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
NI050423 (Northern Ireland)

Registered Charity number
101194


CLEENISH COMMUNITY ASSOCIATION (REGISTERED NUMBER: NI050423)

REPORT OF THE TRUSTEES
for the Year Ended 30 APRIL 2024


Registered office
Church View
Arney
Enniskillen
Co. Fermanagh
BT92 2BZ

Trustees
J K Owens (resigned 18.9.23)
S P Cox
G Darcy
Ms C M Meehan
Ms D Kelly (appointed 18.9.23)

Company Secretary
Ms J Magee

Independent Examiner
Thomas Samuel Patton FCA
Patton Rainey Stenson Limited
Chartered Accountants
6 East Bridge Street
Enniskillen
Co. Fermanagh
BT74 7BT

Approved by order of the board of trustees on 23 September 2024 and signed on its behalf by:





Ms C M Meehan - Trustee

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
CLEENISH COMMUNITY ASSOCIATION


I report on the accounts of the company for the year ended 30 April 2024, which are set out on pages four to twelve.

Respective responsibilities of charity trustees and examiner
As the charity's trustees (and also the directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:
- examine the accounts under Section 65 of the Charities 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
- state whether particular matters have come to my attention.

Basis of the independent examiner's report
I have examined your charity accounts as required under Section 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under Section 65(9)(b) of the Charities Act. The examination included a review of the accounting records kept by the charity 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 to state whether any material matters have come to my attention giving me cause to believe:

1. That accounting records were not kept in accordance with Section 386 of the Companies Act 2006
2. That the accounts do not accord with those accounting records
3. That the accounts do not comply with the accounting requirements of Section 396 of the Companies Act 2006 and with the methods and principles of the Charities Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
4. That there is further information needed for a proper understanding of the accounts to be reached.

Independent examiner's 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 the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention.








Thomas Samuel Patton FCA

Patton Rainey Stenson Limited
Chartered Accountants
6 East Bridge Street
Enniskillen
Co. Fermanagh
BT74 7BT

23 September 2024

CLEENISH COMMUNITY ASSOCIATION

STATEMENT OF FINANCIAL ACTIVITIES
for the Year Ended 30 APRIL 2024

30.4.24 30.4.23
Unrestricted Restricted Total Total
fund funds funds funds
Notes £    £    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 17,707 5,000 22,707 26,591

Investment income 2 11,466 - 11,466 9,584
Total 29,173 5,000 34,173 36,175

EXPENDITURE ON
Charitable activities
Light and Heat 2,305 - 2,305 2,635
Repairs and Renewals 4,850 - 4,850 3,854
Hall Insurance 1,354 - 1,354 1,284
Water Rates 92 - 92 233
Cleaning 3,600 - 3,600 3,900
Bank fees 45 - 45 -
Entertainment Licence 50 - 50 1
Depreciation 2,168 - 2,168 555
Accountancy 900 - 900 860
Project costs 1,339 - 1,339 1,346
Christmas Lights - - - 216
Postage and Stationary 514 - 514 -
Broadband 413 - 413 564
Catering - - - 224
Donation 1,200 - 1,200 -
Sundry Expenses
439 - 439 517
Happy Hearts 2,695 - 2,695 264
Committee events/vouchers 100 - 100 566
MUGA Lights Installation - - - 8,606
Dance expenses 468 - 468 -
Fixed Asset - 5,930 5,930 -
Total 22,532 5,930 28,462 25,625

NET INCOME/(EXPENDITURE) 6,641 (930 ) 5,711 10,550


RECONCILIATION OF FUNDS
Total funds brought forward 429,146 5,000 434,146 423,596

TOTAL FUNDS CARRIED FORWARD 435,787 4,070 439,857 434,146

CLEENISH COMMUNITY ASSOCIATION (REGISTERED NUMBER: NI050423)

BALANCE SHEET
30 APRIL 2024

30.4.24 30.4.23
Unrestricted Restricted Total Total
fund funds funds funds
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 6 411,664 - 411,664 409,589

CURRENT ASSETS
Cash at bank 24,962 4,070 29,032 25,396

CREDITORS
Amounts falling due within one year 7 (839 ) - (839 ) (839 )

NET CURRENT ASSETS 24,123 4,070 28,193 24,557

TOTAL ASSETS LESS CURRENT
LIABILITIES

435,787

4,070

439,857

434,146

NET ASSETS 435,787 4,070 439,857 434,146
FUNDS 8
Unrestricted funds 435,787 429,146
Restricted funds 4,070 5,000
TOTAL FUNDS 439,857 434,146

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.


The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.


The trustees acknowledge their responsibilities for
(a)ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.


CLEENISH COMMUNITY ASSOCIATION (REGISTERED NUMBER: NI050423)

BALANCE SHEET - continued
30 APRIL 2024

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.


The financial statements were approved by the Board of Trustees and authorised for issue on 23 September 2024 and were signed on its behalf by:





S P Cox - Trustee





C M Meehan - Trustee

CLEENISH COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 30 APRIL 2024


1. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.


Fixtures and fittings - 33% on reducing balance

Taxation
The charity is exempt from corporation tax on its charitable activities.

Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2. INVESTMENT INCOME
30.4.24 30.4.23
£    £   
Rents received 11,113 9,182
Hall letting for funerals 300 390
Deposit account interest 53 12
11,466 9,584


CLEENISH COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 APRIL 2024


3. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

30.4.24 30.4.23
£    £   
Depreciation - owned assets 2,168 555

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 April 2024 nor for the year ended 30 April 2023.


Trustees' expenses

There were no trustees' expenses paid for the year ended 30 April 2024 nor for the year ended 30 April 2023.


5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
fund funds funds
£    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 12,926 13,665 26,591

Investment income 9,584 - 9,584
Total 22,510 13,665 36,175

EXPENDITURE ON
Charitable activities
Light and Heat 1,649 986 2,635
Repairs and Renewals 2,358 1,496 3,854
Hall Insurance 909 375 1,284
Water Rates 233 - 233
Cleaning 3,900 - 3,900
Entertainment Licence 1 - 1
Depreciation 555 - 555
Accountancy 860 - 860
Project costs 1,346 - 1,346
Christmas Lights 8 208 216
Broadband 564 - 564
Catering 224 - 224
Sundry Expenses

517 - 517
Happy Hearts - 264 264
Committee events/vouchers 566 - 566
MUGA Lights Installation 3,270 5,336 8,606
Total 16,960 8,665 25,625

NET INCOME 5,550 5,000 10,550

CLEENISH COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 APRIL 2024


5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted Restricted Total
fund funds funds
£    £    £   


RECONCILIATION OF FUNDS
Total funds brought forward 423,596 - 423,596

TOTAL FUNDS CARRIED FORWARD 429,146 5,000 434,146

6. TANGIBLE FIXED ASSETS
Fixtures
Freehold and
property fittings Totals
£    £    £   
COST
At 1 May 2023 408,463 28,680 437,143
Additions - 4,243 4,243
At 30 April 2024 408,463 32,923 441,386
DEPRECIATION
At 1 May 2023 - 27,554 27,554
Charge for year - 2,168 2,168
At 30 April 2024 - 29,722 29,722
NET BOOK VALUE
At 30 April 2024 408,463 3,201 411,664
At 30 April 2023 408,463 1,126 409,589

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade creditors 839 839


CLEENISH COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 APRIL 2024


8. MOVEMENT IN FUNDS
Net
movement At
At 1.5.23 in funds 30.4.24
£    £    £   
Unrestricted funds
General fund 429,146 6,641 435,787

Restricted funds
Fermanagh Trust 5,000 (5,000 ) -
Halifax Foundation - 4,070 4,070
5,000 (930 ) 4,070
TOTAL FUNDS 434,146 5,711 439,857

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 29,173 (22,532 ) 6,641

Restricted funds
Fermanagh Trust - (5,000 ) (5,000 )
Halifax Foundation 5,000 (930 ) 4,070
5,000 (5,930 ) (930 )
TOTAL FUNDS 34,173 (28,462 ) 5,711


Comparatives for movement in funds

Net
movement At
At 1.5.22 in funds 30.4.23
£    £    £   
Unrestricted funds
General fund 423,596 5,550 429,146

Restricted funds
Fermanagh Trust - 5,000 5,000

TOTAL FUNDS 423,596 10,550 434,146

CLEENISH COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 APRIL 2024


8. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 22,510 (16,960 ) 5,550

Restricted funds
DAERA 1,496 (1,496 ) -
FODC - Revenue expenditure 1,625 (1,625 ) -
Christmas Lights 208 (208 ) -
Fermanagh Trust 5,000 - 5,000
GROUNDWORK NI 5,336 (5,336 ) -
13,665 (8,665 ) 5,000
TOTAL FUNDS 36,175 (25,625 ) 10,550

A current year 12 months and prior year 12 months combined position is as follows:

Net
movement At
At 1.5.22 in funds 30.4.24
£    £    £   
Unrestricted funds
General fund 423,596 12,191 435,787

Restricted funds
Halifax Foundation - 4,070 4,070

TOTAL FUNDS 423,596 16,261 439,857

CLEENISH COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 APRIL 2024


8. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 51,683 (39,492 ) 12,191

Restricted funds
DAERA 1,496 (1,496 ) -
FODC - Revenue expenditure 1,625 (1,625 ) -
Christmas Lights 208 (208 ) -
Fermanagh Trust 5,000 (5,000 ) -
GROUNDWORK NI 5,336 (5,336 ) -
Halifax Foundation 5,000 (930 ) 4,070
18,665 (14,595 ) 4,070
TOTAL FUNDS 70,348 (54,087 ) 16,261

9. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 30 April 2024.