DERRYNOOSE COMMUNITY DEVELOPMENT ASSOCIATION LTD

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—4

Registered number: NI031508

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		123,861		126,020

			123,861		126,020
CURRENT ASSETS
Cash at bank and in hand		5,405		22,071

		5,405		22,071
Creditors: Amounts Falling Due Within One Year		(1,326 )		(826 )

NET CURRENT ASSETS (LIABILITIES)			4,079		21,245

TOTAL ASSETS LESS CURRENT LIABILITIES			127,940		147,265

NET ASSETS			127,940		147,265

RESERVES
Other reserves			5,213		5,213
Income and Expenditure Account			122,727		142,052

MEMBERS' FUNDS			127,940		147,265

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DERRYNOOSE COMMUNITY DEVELOPMENT ASSOCIATION LTD

Abridged Balance Sheet (continued)

As At 31 October 2025

For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income and Expenditure Account.

All of the company's members have consented to the preparation of an Abridged Income and Expenditure Account and an Abridged Balance Sheet for the year end 31 October 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mr James Lennon

Director

27/07/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

DERRYNOOSE COMMUNITY DEVELOPMENT ASSOCIATION LTD is a private company, limited by guarantee, incorporated in Northern Ireland, registered number NI031508 . The registered office is 38 Fergot Road, Derrynoose, Keady, Co. Armagh, BT60 3DN.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	No Depreciation
Plant & Machinery	10% Reducing Balance
Fixtures & Fittings	20% Reducing Balance

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

4. Tangible Assets

	Total
	£
Cost
As at 1 November 2024	145,833

As at 31 October 2025	145,833

Depreciation
As at 1 November 2024	19,813
Provided during the period	2,159

As at 31 October 2025	21,972

Net Book Value
As at 31 October 2025	123,861

As at 1 November 2024	126,020

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DERRYNOOSE COMMUNITY DEVELOPMENT ASSOCIATION LTD

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 October 2025

5. Company limited by guarantee

The company is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.

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