IRIS Accounts Production v24.2.0.383 Other Company accounts True false Pounds 1.4.23 31.3.24 31.3.24 FY FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true false true false false 2 2 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhNI0290842023-03-31NI0290842024-03-31NI0290842023-04-012024-03-31NI0290842022-03-31NI0290842022-04-012023-03-31NI0290842023-03-31NI029084ns0:CharitableCompanyLimitedByGuarantee2023-04-012024-03-31NI029084ns15:PoundSterling2023-04-012024-03-31NI029084ns11:FRS1022023-04-012024-03-31NI029084ns11:IndependentExaminationCharity2023-04-012024-03-31NI029084ns11:SmallCompaniesRegimeForAccounts2023-04-012024-03-31NI029084ns11:FullAccounts2023-04-012024-03-31NI029084ns11:CharitiesSORP2023-04-012024-03-31NI029084ns16:EnglandWales2023-04-012024-03-31NI029084ns11:RegisteredOffice2023-04-012024-03-31NI029084ns0:Trustee12023-04-012024-03-31NI029084ns0:Trustee22023-04-012024-03-31NI029084ns0:Trustee42023-04-012024-03-31NI029084ns0:Trustee32023-04-012024-03-31NI029084ns0:Trustee52023-04-012024-03-31NI029084ns0:Trustee62023-04-012024-03-31NI029084ns11:CompanySecretary12023-04-012024-03-31NI029084ns0:TotalUnrestrictedFunds2023-04-012024-03-31NI029084ns0:TotalRestrictedIncomeFunds2023-04-012024-03-31NI029084ns0:Activity82023-04-012024-03-31NI029084ns0:TotalUnrestrictedFundsns0:Activity82023-04-012024-03-31NI029084ns0:Activity8ns0:TotalRestrictedIncomeFunds2023-04-012024-03-31NI029084ns0:Activity82022-04-012023-03-31NI029084ns0:Activity92023-04-012024-03-31NI029084ns0:TotalUnrestrictedFundsns0:Activity92023-04-012024-03-31NI029084ns0:Activity9ns0:TotalRestrictedIncomeFunds2023-04-012024-03-31NI029084ns0:Activity92022-04-012023-03-31NI029084ns0:TotalUnrestrictedFunds2023-03-31NI029084ns0:TotalRestrictedIncomeFunds2023-03-31NI029084ns0:TotalUnrestrictedFunds2024-03-31NI029084ns0:TotalRestrictedIncomeFunds2024-03-31NI029084ns10:WithinOneYear2024-03-31NI029084ns10:WithinOneYear2023-03-31NI029084ns10:OwnedOrFreeholdAssetsns10:LandBuildings2023-04-012024-03-31NI029084ns10:PlantMachinery2023-04-012024-03-31NI02908422023-04-012024-03-31NI02908432023-04-012024-03-31NI029084ns10:OwnedAssets2023-04-012024-03-31NI029084ns10:OwnedAssets2022-04-012023-03-31NI029084ns0:TotalUnrestrictedFunds2022-04-012023-03-31NI029084ns0:TotalRestrictedIncomeFunds2022-04-012023-03-31NI029084ns0:TotalUnrestrictedFundsns0:Activity82022-04-012023-03-31NI029084ns0:Activity8ns0:TotalRestrictedIncomeFunds2022-04-012023-03-31NI029084ns0:TotalUnrestrictedFundsns0:Activity92022-04-012023-03-31NI029084ns0:Activity9ns0:TotalRestrictedIncomeFunds2022-04-012023-03-31NI029084ns10:OwnedOrFreeholdAssetsns10:LandBuildings2023-03-31NI029084ns10:PlantMachinery2023-03-31NI029084ns10:OwnedOrFreeholdAssetsns10:LandBuildings2024-03-31NI029084ns10:PlantMachinery2024-03-31NI029084ns10:OwnedOrFreeholdAssetsns10:LandBuildings2023-03-31NI029084ns10:PlantMachinery2023-03-31
REGISTERED COMPANY NUMBER: NI029084 (Northern Ireland)
REGISTERED CHARITY NUMBER: 103136













REPORT OF THE TRUSTEES AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

FOR

BERAGH CARE AND DEVELOPMENT ASSOCIATION
LIMITED

BERAGH CARE AND DEVELOPMENT ASSOCIATION
LIMITED






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 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 13

BERAGH CARE AND DEVELOPMENT ASSOCIATION
LIMITED (REGISTERED NUMBER: NI029084)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 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 31 March 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).

Beragh Care and Development Limited (BCDA Ltd) operate from freehold premises at Main Street Beragh. The site extends to approximately one acre and a community garden is also maintained by the group.

BCDA Ltd premises consist of 2 flats, a barber shop and a former shop space now occupied by Camowen Smart Kids also a charity. Upstairs we have two offices let to the District Team which consists of upwards of 6 nurses.The main community hall hosts two days per week the Care in the Community Nursing Team who cater and treat fifteen to twenty clients per day. Alcoholics Anonymous meet once per week as does Age Concern which provides meals and support for the local elderly.The organisation is cross community and different art classes and farmers meetings are held as well as birthday parties etc.

Accounts to 31 March 2024 show income of £34,209 (£44,722 - 2023) and a deficit of £5,252 (£8,704 surplus - 2023) was made after depreciation of £3,414. Cash at bank decreased to £23,702 and net assets are shown at £51,479 excluding the property.

During the year ended 31 March 2024 grant's of £5,000 each were received from the Community Foundation and Slieve Divena Fund in relation to the community courtyard..Both these grants are being held as deferred income until the relevant expenditure is incurred.

Our main objective is still to update our heating system in the main hall.

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
NI029084 (Northern Ireland)

Registered Charity number
103136

Registered office
The Cornerstone
34 Main Street
Beragh
Tyrone
BT79 0TA

Trustees
F Farley
G McAleer
K McFarland
D Donnelly
L A Kneale
D McClean

BERAGH CARE AND DEVELOPMENT ASSOCIATION
LIMITED (REGISTERED NUMBER: NI029084)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024


REFERENCE AND ADMINISTRATIVE DETAILS
Company Secretary
F Farley

Independent Examiner
McAleer Jackson Ltd
Chartered Accountants & Chartered Tax Advisers
Church House
24 Dublin Road
OMAGH
Co. Tyrone
BT78 1HE

Approved by order of the board of trustees on 1 October 2024 and signed on its behalf by:





F Farley - Secretary

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
BERAGH CARE AND DEVELOPMENT ASSOCIATION
LIMITED
I report on the accounts of the company for the year ended 31 March 2024, which are set out on pages four to thirteen.

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.








MICHAEL BARNETT

McAleer Jackson Ltd
Chartered Accountants & Chartered Tax Advisers
Church House
24 Dublin Road
OMAGH
Co. Tyrone
BT78 1HE

1 October 2024

BERAGH CARE AND DEVELOPMENT ASSOCIATION
LIMITED

STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 2024

2024 2023
Unrestricted Restricted Total Total
fund fund funds funds
Notes £    £    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 1,060 8,414 9,474 22,624

Other trading activities 2 24,735 - 24,735 22,098
Total 25,795 8,414 34,209 44,722

EXPENDITURE ON
Charitable activities
Governance cost 1,688 - 1,688 1,425
Charitable activities 29,882 7,891 37,773 34,593
Total 31,570 7,891 39,461 36,018

NET INCOME/(EXPENDITURE) (5,775 ) 523 (5,252 ) 8,704
Transfers between funds 12 523 (523 ) - -
Net movement in funds (5,252 ) - (5,252 ) 8,704

RECONCILIATION OF FUNDS
Total funds brought forward 56,731 - 56,731 48,027

TOTAL FUNDS CARRIED FORWARD 51,479 - 51,479 56,731

BERAGH CARE AND DEVELOPMENT ASSOCIATION
LIMITED (REGISTERED NUMBER: NI029084)

BALANCE SHEET
31 MARCH 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 7 38,316 38,890

CURRENT ASSETS
Debtors 8 6,598 1,451
Cash at bank and in hand 23,702 30,804
30,300 32,255

CREDITORS
Amounts falling due within one year 9 (5,497 ) (5,454 )

NET CURRENT ASSETS 24,803 26,801

TOTAL ASSETS LESS CURRENT
LIABILITIES

63,119

65,691

ACCRUALS AND DEFERRED INCOME 10 (11,640 ) (8,960 )

NET ASSETS 51,479 56,731
FUNDS 12
Unrestricted funds 51,479 56,731
TOTAL FUNDS 51,479 56,731

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.


The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.


BERAGH CARE AND DEVELOPMENT ASSOCIATION
LIMITED (REGISTERED NUMBER: NI029084)

BALANCE SHEET - continued
31 MARCH 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 1 October 2024 and were signed on its behalf by:





F Farley - Trustee





G McAleer - Trustee





D Donnelly - Trustee

BERAGH CARE AND DEVELOPMENT ASSOCIATION
LIMITED

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 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.

The financial statements are prepared in sterling which is the functional currency of the company.

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.


Freehold property - 2% straight line
Equipment - 10% straight line

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provisions for impairment.

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.

Government grants
Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.


BERAGH CARE AND DEVELOPMENT ASSOCIATION
LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

1. ACCOUNTING POLICIES - continued

Debtors and creditors receivable/payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

2. OTHER TRADING ACTIVITIES
2024 2023
£    £   
Rents received 24,735 22,098

3. NET INCOME/(EXPENDITURE)

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

2024 2023
£    £   
Depreciation - owned assets 3,414 2,634

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023.


Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023.


Transactions with the trustees

J McAleer & Sons Ltd were paid £3,566 for goods during the year. Trustee, Gerald McAleer is a director of this company.

MFE Contracts Ltd were paid £6,520 for electrical services during the year. Trustee, Keith McFarland is a director of this company.

All transactions with trustees during the year ended 31 March 2024 are recorded above.


BERAGH CARE AND DEVELOPMENT ASSOCIATION
LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

5. STAFF COSTS

The average monthly number of employees during the year was as follows:

2023 2022

2 2

No employees received emoluments in excess of £60,000.

6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
fund fund funds
£    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 21,113 1,511 22,624

Other trading activities 22,098 - 22,098
Total 43,211 1,511 44,722

EXPENDITURE ON
Charitable activities
Governance cost 1,425 - 1,425
Charitable activities 34,167 426 34,593
Total 35,592 426 36,018

NET INCOME 7,619 1,085 8,704
Transfers between funds 2,172 (2,172 ) -
Net movement in funds 9,791 (1,087 ) 8,704

RECONCILIATION OF FUNDS
Total funds brought forward 46,940 1,087 48,027

TOTAL FUNDS CARRIED FORWARD 56,731 - 56,731


BERAGH CARE AND DEVELOPMENT ASSOCIATION
LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

7. TANGIBLE FIXED ASSETS
Freehold
property Equipment Totals
£    £    £   
COST
At 1 April 2023 54,820 15,383 70,203
Additions - 2,840 2,840
At 31 March 2024 54,820 18,223 73,043
DEPRECIATION
At 1 April 2023 28,968 2,345 31,313
Charge for year 1,096 2,318 3,414
At 31 March 2024 30,064 4,663 34,727
NET BOOK VALUE
At 31 March 2024 24,756 13,560 38,316
At 31 March 2023 25,852 13,038 38,890

8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Sundry debtors 6,598 1,451

9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Loan stock 1,800 1,800
Other creditors 3,697 3,654
5,497 5,454

10. ACCRUALS AND DEFERRED INCOME
2024 2023
£    £   
Accruals and deferred income 11,640 8,960


BERAGH CARE AND DEVELOPMENT ASSOCIATION
LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

11. ANALYSIS OF NET ASSETS BETWEEN FUNDS
2024 2023
Unrestricted Restricted Total Total
fund fund funds funds
£    £    £    £   
Fixed assets 38,316 - 38,316 38,890
Current assets 30,300 - 30,300 32,255
Current liabilities (5,497 ) - (5,497 ) (5,454 )
Accruals and deferred income (11,640 ) - (11,640 ) (8,960 )
51,479 - 51,479 56,731

12. MOVEMENT IN FUNDS
Net Transfers
movement between At
At 1.4.23 in funds funds 31.3.24
£    £    £    £   
Unrestricted funds
General fund 56,731 (5,775 ) 523 51,479

Restricted funds
General fund - 523 (523 ) -

TOTAL FUNDS 56,731 (5,252 ) - 51,479

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

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 25,795 (31,570 ) (5,775 )

Restricted funds
General fund 8,414 (7,891 ) 523

TOTAL FUNDS 34,209 (39,461 ) (5,252 )


BERAGH CARE AND DEVELOPMENT ASSOCIATION
LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

12. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net Transfers
movement between At
At 1.4.22 in funds funds 31.3.23
£    £    £    £   
Unrestricted funds
General fund 46,940 7,619 2,172 56,731

Restricted funds
General fund 1,087 1,085 (2,172 ) -

TOTAL FUNDS 48,027 8,704 - 56,731

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

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 43,211 (35,592 ) 7,619

Restricted funds
General fund 1,511 (426 ) 1,085

TOTAL FUNDS 44,722 (36,018 ) 8,704

13. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2024 other than those disclosed in note 4.

14. CHARITY REGISTRATION

The company registered as a charity with The Charities Commission for Northern Ireland on 24 September 2015. Its charity number is NIC 103136.


BERAGH CARE AND DEVELOPMENT ASSOCIATION
LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

15. GOVERNANCE COSTS

Governance costs of £1,745 were incurred during the year ended 31 March 2023 which solely relate to fees paid to the Independent Examiner of the Charity's accounts.