IRIS Accounts Production v25.1.4.42 Other Company accounts True false Pounds 1.5.24 30.4.25 30.4.25 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:kWhNI0504232024-04-30NI0504232025-04-30NI0504232024-05-012025-04-30NI0504232023-04-30NI0504232023-05-012024-04-30NI0504232024-04-30NI050423ns0:CharitableCompanyLimitedByGuarantee2024-05-012025-04-30NI050423ns15:PoundSterling2024-05-012025-04-30NI050423ns11:FRS1022024-05-012025-04-30NI050423ns11:IndependentExaminationCharity2024-05-012025-04-30NI050423ns11:SmallCompaniesRegimeForAccounts2024-05-012025-04-30NI050423ns11:FullAccounts2024-05-012025-04-30NI050423ns11:CharitiesSORP2024-05-012025-04-30NI050423ns16:EnglandWales2024-05-012025-04-30NI050423ns11:RegisteredOffice2024-05-012025-04-30NI050423ns0:Trustee12024-05-012025-04-30NI050423ns0:Trustee32024-05-012025-04-30NI050423ns0:Trustee22024-05-012025-04-30NI050423ns0:Trustee42024-05-012025-04-30NI050423ns0:Trustee52024-05-012025-04-30NI050423ns0:Trustee62024-05-012025-04-30NI050423ns0:TotalUnrestrictedFunds2024-05-012025-04-30NI050423ns0:TotalRestrictedIncomeFunds2024-05-012025-04-30NI050423ns0:Activity82024-05-012025-04-30NI050423ns0:TotalUnrestrictedFundsns0:Activity82024-05-012025-04-30NI050423ns0:Activity8ns0:TotalRestrictedIncomeFunds2024-05-012025-04-30NI050423ns0:Activity82023-05-012024-04-30NI050423ns0:Activity102024-05-012025-04-30NI050423ns0:TotalUnrestrictedFundsns0:Activity102024-05-012025-04-30NI050423ns0:Activity10ns0:TotalRestrictedIncomeFunds2024-05-012025-04-30NI050423ns0:Activity102023-05-012024-04-30NI050423ns0:Activity132024-05-012025-04-30NI050423ns0:TotalUnrestrictedFundsns0:Activity132024-05-012025-04-30NI050423ns0:Activity13ns0:TotalRestrictedIncomeFunds2024-05-012025-04-30NI050423ns0:Activity132023-05-012024-04-30NI050423ns0:TotalUnrestrictedFunds2024-04-30NI050423ns0:TotalRestrictedIncomeFunds2024-04-30NI050423ns0:TotalUnrestrictedFunds2025-04-30NI050423ns0:TotalRestrictedIncomeFunds2025-04-30NI050423ns0:TotalUnrestrictedFundsns10:WithinOneYear2025-04-30NI050423ns10:WithinOneYearns0:TotalRestrictedIncomeFunds2025-04-30NI050423ns10:WithinOneYear2025-04-30NI050423ns10:WithinOneYear2024-04-30NI050423ns10:FurnitureFittingsToolsEquipment2024-05-012025-04-30NI05042322024-05-012025-04-30NI050423ns10:OwnedAssets2024-05-012025-04-30NI050423ns10:OwnedAssets2023-05-012024-04-30NI050423ns0:TotalUnrestrictedFunds2023-05-012024-04-30NI050423ns0:TotalRestrictedIncomeFunds2023-05-012024-04-30NI050423ns0:TotalUnrestrictedFundsns0:Activity82023-05-012024-04-30NI050423ns0:Activity8ns0:TotalRestrictedIncomeFunds2023-05-012024-04-30NI050423ns0:TotalUnrestrictedFundsns0:Activity102023-05-012024-04-30NI050423ns0:Activity10ns0:TotalRestrictedIncomeFunds2023-05-012024-04-30NI050423ns0:TotalUnrestrictedFundsns0:Activity132023-05-012024-04-30NI050423ns0:Activity13ns0:TotalRestrictedIncomeFunds2023-05-012024-04-30NI050423ns10:OwnedOrFreeholdAssetsns10:LandBuildings2024-04-30NI050423ns10:FurnitureFittings2024-04-30NI050423ns10:OwnedOrFreeholdAssetsns10:LandBuildings2024-05-012025-04-30NI050423ns10:FurnitureFittings2024-05-012025-04-30NI050423ns10:OwnedOrFreeholdAssetsns10:LandBuildings2025-04-30NI050423ns10:FurnitureFittings2025-04-30NI050423ns10:OwnedOrFreeholdAssetsns10:LandBuildings2024-04-30NI050423ns10:FurnitureFittings2024-04-30
REGISTERED COMPANY NUMBER: NI050423 (Northern Ireland)
REGISTERED CHARITY NUMBER: 101194














REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025

FOR

CLEENISH COMMUNITY ASSOCIATION

CLEENISH COMMUNITY ASSOCIATION

CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 30 APRIL 2025










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 2025



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 2025. 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 2025 the charity generated an operating surplus of £15,418, (2024 £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 2025


Registered office
Cleenish Community Hub
68 Arney Road
Enniskillen
Co. Fermanagh
BT92 2AB

Trustees
S P Cox
G Darcy
Ms C M Meehan
Ms D Kelly (resigned 22.9.24)
Miss J Corrigan (appointed 22.9.24)
Miss S Rooney (appointed 22.9.24)

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 July 2025 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 2025, 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 July 2025

CLEENISH COMMUNITY ASSOCIATION

STATEMENT OF FINANCIAL ACTIVITIES
for the Year Ended 30 APRIL 2025

30.4.25 30.4.24
Unrestricted Restricted Total Total
fund funds funds funds
Notes £    £    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 16,144 13,796 29,940 22,707

Investment income 2 11,920 - 11,920 11,466
Total 28,064 13,796 41,860 34,173

EXPENDITURE ON
Charitable activities
Light and Heat 2,896 - 2,896 2,305
Repairs and Renewals 4,067 2,571 6,638 4,850
Hall Insurance 1,389 - 1,389 1,354
Water Rates 198 - 198 92
Cleaning 3,600 - 3,600 3,600
Bank fees 109 - 109 45
Entertainment Licence 50 - 50 50
Depreciation 1,170 - 1,170 2,168
Accountancy 960 - 960 900
Project costs 1,515 - 1,515 1,339
Postage and Stationary 227 - 227 514
Broadband 434 - 434 413
Donation 1,200 - 1,200 1,200
Sundry Expenses
3 - 3 439
Happy Hearts 206 2,918 3,124 2,695
Committee events/vouchers - - - 100
Dance expenses 552 - 552 468
Fixed Asset - 2,377 2,377 5,930
Total 18,576 7,866 26,442 28,462

NET INCOME 9,488 5,930 15,418 5,711


RECONCILIATION OF FUNDS
Total funds brought forward 435,787 4,070 439,857 434,146

TOTAL FUNDS CARRIED FORWARD 445,275 10,000 455,275 439,857

CLEENISH COMMUNITY ASSOCIATION (REGISTERED NUMBER: NI050423)

BALANCE SHEET
30 APRIL 2025

30.4.25 30.4.24
Unrestricted Restricted Total Total
fund funds funds funds
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 6 410,838 - 410,838 411,664

CURRENT ASSETS
Cash at bank 35,278 10,000 45,278 29,032

CREDITORS
Amounts falling due within one year 7 (841 ) - (841 ) (839 )

NET CURRENT ASSETS 34,437 10,000 44,437 28,193

TOTAL ASSETS LESS CURRENT
LIABILITIES

445,275

10,000

455,275

439,857

NET ASSETS 445,275 10,000 455,275 439,857
FUNDS 8
Unrestricted funds 445,275 435,787
Restricted funds 10,000 4,070
TOTAL FUNDS 455,275 439,857

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.


The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 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 2025

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 July 2025 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 2025


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
30.4.25 30.4.24
£    £   
Rents received 11,680 11,113
Hall letting for funerals 170 300
Deposit account interest 70 53
11,920 11,466


CLEENISH COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 APRIL 2025


3. NET INCOME/(EXPENDITURE)

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

30.4.25 30.4.24
£    £   
Depreciation - owned assets 1,170 2,168

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 April 2025 nor for the year ended 30 April 2024.


Trustees' expenses

There were no trustees' expenses paid for the year ended 30 April 2025 nor for the year ended 30 April 2024.


5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
fund funds funds
£    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 17,707 5,000 22,707

Investment income 11,466 - 11,466
Total 29,173 5,000 34,173

EXPENDITURE ON
Charitable activities
Light and Heat 2,305 - 2,305
Repairs and Renewals 4,850 - 4,850
Hall Insurance 1,354 - 1,354
Water Rates 92 - 92
Cleaning 3,600 - 3,600
Bank fees 45 - 45
Entertainment Licence 50 - 50
Depreciation 2,168 - 2,168
Accountancy 900 - 900
Project costs 1,339 - 1,339
Postage and Stationary 514 - 514
Broadband 413 - 413
Donation 1,200 - 1,200
Sundry Expenses

439 - 439
Happy Hearts 2,695 - 2,695
Committee events/vouchers 100 - 100
Dance expenses 468 - 468
Fixed Asset - 5,930 5,930
Total 22,532 5,930 28,462

CLEENISH COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 APRIL 2025


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

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


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

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

6. TANGIBLE FIXED ASSETS
Fixtures
Freehold and
property fittings Totals
£    £    £   
COST
At 1 May 2024 408,463 32,923 441,386
Additions - 344 344
At 30 April 2025 408,463 33,267 441,730
DEPRECIATION
At 1 May 2024 - 29,722 29,722
Charge for year - 1,170 1,170
At 30 April 2025 - 30,892 30,892
NET BOOK VALUE
At 30 April 2025 408,463 2,375 410,838
At 30 April 2024 408,463 3,201 411,664


CLEENISH COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 APRIL 2025


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.25 30.4.24
£    £   
Trade creditors 841 839

8. MOVEMENT IN FUNDS
Net
movement At
At 1.5.24 in funds 30.4.25
£    £    £   
Unrestricted funds
General fund 435,787 9,488 445,275

Restricted funds
Halifax Foundation 4,070 (4,070 ) -
Gym Donation - 10,000 10,000
4,070 5,930 10,000
TOTAL FUNDS 439,857 15,418 455,275

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

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 28,064 (18,576 ) 9,488

Restricted funds
DAERA 3,521 (3,521 ) -
Halifax Foundation - (4,070 ) (4,070 )
Christmas Lighting Grant 275 (275 ) -
Gym Donation 10,000 - 10,000
13,796 (7,866 ) 5,930
TOTAL FUNDS 41,860 (26,442 ) 15,418


CLEENISH COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 APRIL 2025


8. MOVEMENT IN FUNDS - continued

Comparatives for 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

Comparative 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

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

Net
movement At
At 1.5.23 in funds 30.4.25
£    £    £   
Unrestricted funds
General fund 429,146 16,129 445,275

Restricted funds
Fermanagh Trust 5,000 (5,000 ) -
Gym Donation - 10,000 10,000
5,000 5,000 10,000
TOTAL FUNDS 434,146 21,129 455,275

CLEENISH COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 APRIL 2025


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 57,237 (41,108 ) 16,129

Restricted funds
DAERA 3,521 (3,521 ) -
Fermanagh Trust - (5,000 ) (5,000 )
Halifax Foundation 5,000 (5,000 ) -
Christmas Lighting Grant 275 (275 ) -
Gym Donation 10,000 - 10,000
18,796 (13,796 ) 5,000
TOTAL FUNDS 76,033 (54,904 ) 21,129

9. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 30 April 2025.