Ballinamallard Fisher Park - Charities report

REGISTERED COMPANY NUMBER: NI618053 (Northern Ireland)

REGISTERED CHARITY NUMBER: 102994

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

BALLINAMALLARD FISHER PARK

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

11

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 December 2023. The trustees have adopted the provisions of the Financial Reporting Standard for Smaller Entities (effective January 2015), the Companies Act 2006 and the requirements of the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and the Republic of Ireland (FRS102).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The charity's objectives are to promote the benefit of the inhabitants of County Fermanagh and its environs without distinction of gender, sexual orientation, age, race, ethnicity or political, religious or other opinion by:

(a) promoting amateur sport and community participation in healthy recreation by providing facilities and amenities for the playing of sport, recreation or other leisure time occupation;

(b) advancing health and well-being and relieving those in need by reason of youth, age, ill-health, infirmity or disablement, social and economic circumstances or community relations, social cohesion, racial harmony and equality and diversity.

The most significant work of the charity was acquiring a site and funds to build and equip a purpose built all weather pitch, Fisher Park 3G. Funding was originally secured from the Northern Ireland Rural Development Programme.

Public benefit

The direct benefits that flow from the purposes of promoting amateur sport and community participation in healthy recreation by providing facilities and amenities for the playing of sport, recreation or other leisure time occupations by work in securing funding for a 3G pitch to allow for sporting activities to take place all year round.The benefits are evidenced through the pitch being completed by early 2014 and is now used extensively. The direct benefits which fall from advancing health and well-being and relieving those in need by reason of youth, age, ill-health, infirmity or disablement, social and economic circumstances or other disadvantage, and promoting inclusively, good community relations, social cohesion, racial harmony and equality and diversity, include time for local clubs and schools to use the pitch, providing a place for active participation in sport for local children and youth

The benefits are evidenced by the club running a well attended well-being, good community relations and social cohesion courses. It is also evidenced by records of individuals that use the facilities of Fisher Park.

The beneficiaries are the people of County Fermanagh and its environs. The only private benefit flowing from this purpose is that the trustees and members can avail of the facilities and this is incidental and necessary so that benefits can be provided to all the community.

The trustees seek to ensure that the public benefit requirement is considered and Ballinamallard Fisher Park facilitates the promotion of amateur sport and community participation and having due regard to the Charity Commission guidance on public benefit.

FINANCIAL REVIEW

Financial position

The results for the year ended 31 December 2024 are set out on pages 5 and 6 of the financial statements.

The total income for the year ended 31 December 2024 amounted to £58,341 (2023 £22,868). The total expenditure for the year amounted to £39,106 ( 2023: £25,330) and the total net income/(expenditure) for the year ended 31 December 2024 was £19,235 (2023: (£2,462).

The company's cash at bank increased from £55,625 at 31 December 2023 to £79,579 at 31 December 2024. The trustees believe this reserve to be sufficient to cover future expenditure for approximately one year. The trustees will continue to review the reserves policy.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a memorandum and articles of association, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. The company was incorporated on 24 April 2013 and registered with the Charity Commission for Northern Ireland on 12 June 2015.

The trustees and directors of the charitable company in accordance with the charitable company's governing documents can be appointed by the members of the charitable company.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

NI618053 (Northern Ireland)

Registered Charity number

102994

Registered office

Ballinamallard United Football Club

Ferney Park

70 Enniskillen Road

Ballinamallard

Co. Fermanagh

BT94 2HH

Trustees

Mr J E Poots

Mr T B Elliott

Mr M Emerson

Mr N Dykes

Mr K Fisher

Mr E Fisher

Rev B J Harper (resigned 22.4.24)

Mr R J McBride

Mr W M Smyth

Company Secretary

Mr R J McBride

Independent Examiner

Thomas Samuel Patton FCA

Patton Rainey Stenson Limited

Chartered Accountants

6 East Bridge Street

Enniskillen

Co. Fermanagh

BT74 7BT

Bankers

Allied Irish Bank

2 & 4 East Bridge Street

Enniskillen

Co. Fermanagh

BT74 7BT

Approved by order of the board of trustees on 24 September 2025 and signed on its behalf by:

Mr T B Elliott - Trustee

I report on the accounts of the company for the year ended 31 December 2024, which are set out on pages four to eleven.

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

24 September 2025

31.12.24

31.12.23

Unrestricted

Restricted

Total

fund

funds

Notes

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

43,303

7,666

50,969

14,512

Charitable activities

7,373

-

7,373

8,356

Total

50,676

7,666

58,342

22,868

EXPENDITURE ON

Charitable activities

35,940

3,167

39,107

25,330

NET INCOME/(EXPENDITURE)

14,736

4,499

19,235

(2,462

)

RECONCILIATION OF FUNDS

Total funds brought forward

102,736

-

102,736

105,198

TOTAL FUNDS CARRIED FORWARD

117,472

4,499

121,971

102,736

31.12.24

31.12.23

Unrestricted

Restricted

Total

fund

funds

Notes

£

FIXED ASSETS

Tangible assets

5

203,704

-

203,704

218,350

CURRENT ASSETS

Cash at bank

75,081

4,499

79,580

58,159

CREDITORS

Amounts falling due within one year

6

(2,378

)

-

(2,378

)

(3,465

)

NET CURRENT ASSETS

72,703

4,499

77,202

54,694

TOTAL ASSETS LESS CURRENT
LIABILITIES

276,407

4,499

280,906

273,044

ACCRUALS AND DEFERRED INCOME

7

(158,935

)

-

(158,935

)

(170,308

)

NET ASSETS

117,472

4,499

121,971

102,736

FUNDS

8

Unrestricted funds

117,472

102,736

Restricted funds

4,499

-

TOTAL FUNDS

121,971

102,736

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

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

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 24 September 2025 and were signed on its behalf by:

Mr T B Elliott - Trustee

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

Fixed assets are stated at original cost.

Depreciation will be provided at the following annual rates in order to write off each asset over its estimated useful life from 1 January 2014:

Leasehold land and property - 4% straight line

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.

Grants

Grants that relate to specific capital expenditure are treated as deferred income which is then credited to the income and expenditure account over the related assets useful life. Other grants are credited to the income and expenditure account when received.

2.	NET INCOME/(EXPENDITURE)

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

31.12.24

31.12.23

£

Depreciation - owned assets

14,646

14,687

3.	TRUSTEES' REMUNERATION AND BENEFITS

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

Trustees' expenses

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

4.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Total

fund

funds

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

11,550

2,962

14,512

Charitable activities

8,356

-

8,356

Total

19,906

2,962

22,868

EXPENDITURE ON

Charitable activities

22,368

2,962

25,330

NET INCOME/(EXPENDITURE)

(2,462

)

-

(2,462

)

RECONCILIATION OF FUNDS

Total funds brought forward

105,198

-

105,198

TOTAL FUNDS CARRIED FORWARD

102,736

-

102,736

5.	TANGIBLE FIXED ASSETS

Fixtures

Short

and

leasehold

fittings

Totals

£

COST

At 1 January 2024 and 31 December 2024

361,984

3,759

365,743

DEPRECIATION

At 1 January 2024

144,469

2,924

147,393

Charge for year

14,479

167

14,646

At 31 December 2024

158,948

3,091

162,039

NET BOOK VALUE

At 31 December 2024

203,036

668

203,704

At 31 December 2023

217,515

835

218,350

6.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

VAT

1,728

2,815

Accruals and deferred income

650

2,378

3,465

7.	ACCRUALS AND DEFERRED INCOME

31.12.24

31.12.23

£

Deferred government grants

158,935

170,308

8.	MOVEMENT IN FUNDS

Net

movement

At

At 1.1.24

in funds

31.12.24

£

Unrestricted funds

General fund

102,736

14,736

117,472

Restricted funds

Restricted grants

-

194

Department of Foreign Affairs
Reconciliation Fund

-

4,305

-

4,499

TOTAL FUNDS

102,736

19,235

121,971

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

Incoming

Resources

Movement

resources

expended

in funds

£

Unrestricted funds

General fund

50,676

(35,940

)

14,736

Restricted funds

Restricted grants

3,361

(3,167

)

194

Department of Foreign Affairs
Reconciliation Fund

4,305

-

4,305

7,666

(3,167

)

4,499

TOTAL FUNDS

58,342

(39,107

)

19,235

Comparatives for movement in funds

Net

movement

At

At 1.1.23

in funds

31.12.23

£

Unrestricted funds

General fund

105,198

(2,462

)

102,736

TOTAL FUNDS

105,198

(2,462

)

102,736

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

Incoming

Resources

Movement

resources

expended

in funds

£

Unrestricted funds

General fund

19,906

(22,368

)

(2,462

)

Restricted funds

Restricted grants

2,962

(2,962

)

-

TOTAL FUNDS

22,868

(25,330

)

(2,462

)

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

Net

movement

At

At 1.1.23

in funds

31.12.24

£

Unrestricted funds

General fund

105,198

12,274

117,472

Restricted funds

Restricted grants

-

194

Department of Foreign Affairs
Reconciliation Fund

-

4,305

-

4,499

TOTAL FUNDS

105,198

16,773

121,971

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

70,582

(58,308

)

12,274

Restricted funds

Restricted grants

6,323

(6,129

)

194

Department of Foreign Affairs
Reconciliation Fund

4,305

-

4,305

10,628

(6,129

)

4,499

TOTAL FUNDS

81,210

(64,437

)

16,773

9.	RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2024.