Company registration number:
Charity registration number:
Doagh Cultural Society Limited
(A company limited by guarantee)
for the Year Ended 31 August 2025
Doagh Cultural Society Limited
Contents
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Reference and Administrative Details |
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Strategic Report |
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Trustees' Report |
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Independent Examiner's Report |
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Statement of Financial Activities |
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Balance Sheet |
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Notes to the Financial Statements |
Doagh Cultural Society Limited
Reference and Administrative Details
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Charity Registration Number: |
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Company Registration Number |
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Country of Incorporation |
Northern Ireland |
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Registered Office |
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Independent Examiner |
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Doagh Cultural Society Limited
Strategic Report for the Year Ended 31 August 2025
The trustees, who are directors for the purposes of company law, present their strategic report for the year ended 31 August 2025, in compliance with s414C of the Companies Act 2006.
Energy and carbon report
The strategic report was approved by the
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Doagh Cultural Society Limited
Trustees' Report
Trustees and officers
The trustees and officers serving during the year and since the year end were as follows:
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Trustees: |
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Doagh Cultural Society Trustees, also Directors of the Charity for the purposes of the Companies Act 2006, have pleasure in submitting their annual report and financial statements of the Charity for the year ended 31 August 2024.
The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) ‘Accounting and Reporting by Charities’ issued in 2005 in preparing their annual report and financial statements of the Charity.
The Charity is a charitable company limited by guarantee and was incorporated on 19 August 2010. It is governed by a memorandum and articles of association.
Structure, governance and management
The constitution was adopted by the members of the Charity at a Special General Meeting held on 24 May 2006 and stipulates the objectives and powers of the Charity for the furtherance of its stated objectives (outlined below).
Membership of the Charity is open to all and any person aged sixteen years or over living in the area of benefit who subscribes to the objectives of the charity and whose application for membership is accepted by the Committee shall be called an individual member and is entitled to vote at meetings of the charity.
Except as provided otherwise in the constitution the policy and general management of the affairs of the Charity shall be directed by a Committee elected at an Annual General Meeting. Should the number of nominations exceed the number of vacancies, election shall be by secret ballot of the members of the Charity present and entitled to vote at an Annual General Meeting.
Results
The results for the financial year are set out in the statement of financial activities.
Principal activity and business review
The principal activity of the Charity is the advancement of education and the promotion of the benefit and well being of the community in the areas of Doagh, Cogry and Kilbride and their environs in County Antrim.
The directors are satisfied with the result and are in line with expectations.
Doagh Cultural Society Limited
Trustees' Report
Directors and Trustees
The Directors of the charitable company (the Charity) and its trustees for the purpose of charity law and throughout this report are collectively referred to as the trustees.
The members of the Board during the year were:
• Craig Laughlin
• William Laughlin
• Thomas Elliott
• Michael Turkington
• Gary Laughlin
• Mark Bissett
• Gareth Bissett
In accordance with the Articles of Association one third of the trustees retire by rotation and offer themselves for re-election.
Directors’ Interests
No director had at any time during the year a material interest in any contract that was significant in relation to the Charity’s business.
Public Benefit
The purpose of Doagh Cultural Society Limited is specifically restricted to the advancement of education and the promotion of the benefit and wellbeing of the community and residents in the areas of Doagh, Cogry and Kilbride and their environs in County Antrim.
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Support community development and wellbeing activities and to work with partners to support community cohesion and sustainable communities. |
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Advance education by promoting public awareness of the history, folklore, architectural and cultural heritage of the area of benefit and its inhabitants. |
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Promote and advance education and appreciation of the Ulster-Scots language, history, folklore, literature, traditions, arts and culture. |
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Promote the benefit of young people in the area of benefit and educate and assist such young people through their leisure time activities so as to develop their physical, mental and emotional capacities so that they may grow to full maturity as individuals and members of the Charity so that their conditions of life may be improved. |
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Promote and foster racial and ethnic harmony and diversity through the promotion of activities to foster knowledge and mutual understanding between people from diverse backgrounds through the provision of recreational facilities and events involving the local community. |
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Promote community safety through the support and development of appropriate programmes and projects, which aim to address crime and anti-social behaviour. |
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Advance any other exclusively charitable purposes as the trustees/directors may, from time to time, decide in accordance with the law of the Charity. |
Doagh Cultural Society Limited
Trustees' Report
Achievements and performance
The Charity entered into an agreement with the Trustees of Doagh Orange Hall for the lease of the Hall as a Community Hall for a 25-year period commencing on 8 October 2010 at an annual rent of £0.05 per year.
GROW South Antrim, through the Rural Development Fund, provided a 75% grant towards building costs associated with the renovation and refurbishment of the Orange Hall for use as a Community Hall. Match funding was provided by Newtownabbey BC and through fundraising projects. The Letter of Offer from GROW included the terms and conditions of the grant, which included a legal charge over the building for a period not less than 10 years by the Department of Agriculture and Rural Development.
Building work in the community Hall was complete in June 2011 and it began use as a Community Hall from July 2011 onwards. The bank facilitated the process by providing overdraft facilities until the grant released. Fees were repaid through fundraising activities.
During the 2025 year, the community hall has been used by the local playgroup.
Financial Review
Details of the results for the year are set out in the statement of financial activities and related notes.
The trustees have reviewed the reserves of the Charity and strive to ensure there are adequate reserves to cover any unforeseen expenditure in the future.
Future Plans
The Charity plans to continue management of the Hall in future years and to develop its activities in accordance with its current objectives.
Risk Management
The trustees have a risk management strategy in place which comprises:
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An annual review of the risks the Charity faces; |
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Systems and procedures to mitigate risks identified; and |
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Implementation of procedures to ensure minimum impact of the charity should any of the risks materialise |
Fixed Assets
The movements in fixed assets during the year are set out in the financial statements.
Doagh Cultural Society Limited
Trustees' Report
Small companies provision statement
This report has been prepared in accordance with the special provisions relating to the small companies regime under the Companies Act 2006.
The
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Doagh Cultural Society Limited
Independent Examiner's Report to the trustees of Doagh Cultural Society Limited ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 August 2025.
Responsibilities and basis of report
As the charity’s trustees of the Company (and also its 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 (‘the 2006 Act’).
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner’s statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
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accounting records were not kept in respect of Doagh Cultural Society Limited as required by section 386 of the 2006 Act; or |
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the accounts do not accord with those records; or |
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the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view' which is not a matter considered as part of an independent examination; or |
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the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)]. |
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
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Barry Millar FCA
Ballyclare
Co Antrim
BT39 9BG
Doagh Cultural Society Limited
Statement of Financial Activities for the Year Ended 31 August 2025
(Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)
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Note |
Unrestricted funds |
Restricted funds |
Total |
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Income and Endowments from: |
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Charitable activities |
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- |
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Other trading activities |
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- |
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Total income |
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- |
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Expenditure on: |
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Charitable activities |
( |
( |
( |
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Total expenditure |
( |
( |
( |
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Net income/(expenditure) |
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( |
( |
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Net movement in funds |
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( |
( |
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Reconciliation of funds |
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Total funds brought forward |
( |
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Total funds carried forward |
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Note |
Unrestricted funds |
Restricted funds |
Total |
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Income and Endowments from: |
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Charitable activities |
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- |
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Other trading activities |
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- |
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Total income |
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- |
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Expenditure on: |
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Charitable activities |
( |
( |
( |
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Total expenditure |
( |
( |
( |
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Net expenditure |
( |
( |
( |
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Net movement in funds |
( |
( |
( |
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Reconciliation of funds |
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Total funds brought forward |
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Total funds carried forward |
( |
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All of the charity's activities derive from continuing operations during the above two periods.
The funds breakdown for 2024 is shown in note 16.
Doagh Cultural Society Limited
(Registration number: NI604156)
Balance Sheet as at 31 August 2025
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Note |
2025 |
2024 |
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Fixed assets |
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Tangible assets |
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Current assets |
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Cash at bank and in hand |
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Creditors: Amounts falling due within one year |
( |
( |
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Net current assets/(liabilities) |
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( |
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Net assets |
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Funds of the charity: |
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Restricted income funds |
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Restricted funds |
32,543 |
41,569 |
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Unrestricted income funds |
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Unrestricted funds |
557 |
(1,150) |
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Total funds |
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For the financial year ending 31 August 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Trustees responsibilities:
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The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. |
These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
The financial statements on pages 8 to 19 were approved by the trustees, and authorised for issue on 12 August 2026 and signed on their behalf by:
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Doagh Cultural Society Limited
Notes to the Financial Statements for the Year Ended 31 August 2025
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Charity status |
The charity is limited by guarantee, incorporated in Northern Ireland, and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation.
The address of its registered office is:
These financial statements were authorised for issue by the
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Accounting policies |
Summary of significant accounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
Statement of compliance
The financial statements have been prepared in accordance with 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)) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Basis of preparation
Doagh Cultural Society Limited meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
Going concern
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.
Income and endowments
Expenditure
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.
Doagh Cultural Society Limited
Notes to the Financial Statements for the Year Ended 31 August 2025
Charitable activities
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Support costs
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
Governance costs
These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees meetings and reimbursed expenses.
Taxation
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
Tangible fixed assets
Individual fixed assets costing £1.00 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation and amortisation
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
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Asset class |
Depreciation method and rate |
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Building Costs |
remaining useful life of the lease on cost |
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Borrowings
Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Statement of Financial Activities over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the charity has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.
Doagh Cultural Society Limited
Notes to the Financial Statements for the Year Ended 31 August 2025
Foreign exchange
Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the balance sheet date are reported at the rates of exchange prevailing at that date.
The results of overseas operations are translated at the average rates of exchange during the period and their balance sheets at the rates ruling at the balance sheet date. Exchange differences arising on translation of the opening net assets and results of overseas operations are reported in other comprehensive income and accumulated in equity (attributed to non-controlling interests as appropriate).
Other exchange differences are recognised in the Statement of Financial Activities in the period in which they arise except for:
1) exchange differences on transactions entered into to hedge certain foreign currency risks (see above);
2) exchange differences arising on gains or losses on non-monetary items which are recognised in other comprehensive income; and
3) in the case of the consolidated financial statements, exchange differences on monetary items receivable from or payable to a foreign operation for which settlement is neither planned nor likely to occur (therefore forming part of the net investment in the foreign operation), which are recognised in other comprehensive income and reported under equity.
Doagh Cultural Society Limited
Notes to the Financial Statements for the Year Ended 31 August 2025
Fund structure
Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity.
Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.
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Income from charitable activities |
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Unrestricted funds |
Total |
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General |
funds |
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Hall Rentals |
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Grants |
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Total for 2025 |
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Total for 2024 |
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Income from other trading activities |
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Unrestricted funds |
Total |
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General |
funds |
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Local fundraising and street collection income |
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Total for 2025 |
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Total for 2024 |
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Expenditure on charitable activities |
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Unrestricted funds |
Restricted |
Total |
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Note |
General |
funds |
funds |
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Community Events |
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- |
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Depreciation, amortisation and other similar costs |
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Allocated support costs |
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- |
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Governance costs |
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- |
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Total for 2025 |
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Total for 2024 |
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Doagh Cultural Society Limited
Notes to the Financial Statements for the Year Ended 31 August 2025
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Analysis of governance and support costs |
Charitable activities expenditure
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Unrestricted funds |
Total |
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Basis of allocation |
General |
funds |
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Water Rates |
A |
715 |
715 |
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Insurance |
A |
2,260 |
2,260 |
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Repairs & Renewals |
A |
85 |
85 |
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Sundry |
A |
34 |
34 |
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Bank charges |
A |
253 |
253 |
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Light, Heat & Power |
A |
2,022 |
2,022 |
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Telephone & Internet |
A |
732 |
732 |
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Total for 2025 |
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Total for 2024 |
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Basis of allocation
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Reference |
Method of allocation |
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A |
Direct |
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Governance costs |
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Unrestricted funds |
Total |
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General |
funds |
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Independent examiner fees |
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Examination of the financial statements |
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Total for 2025 |
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Total for 2024 |
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Net incoming/outgoing resources |
Net outgoing resources for the year include:
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2025 |
2024 |
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Depreciation of fixed assets |
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Doagh Cultural Society Limited
Notes to the Financial Statements for the Year Ended 31 August 2025
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Trustees remuneration and expenses |
No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.
No trustees have received any reimbursed expenses or any other benefits from the charity during the year.
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Staff costs |
The aggregate payroll costs were as follows:
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2024 |
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The monthly average number of persons (including senior management / leadership team) employed by the charity during the year expressed as full time equivalents was as follows:
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2025 |
2024 |
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Trustees |
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Contributions to the employee pension schemes for the year totalled £Nil (2024 - £Nil).
No employee received emoluments of more than £60,000 during the year.
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Independent examiner's remuneration |
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2025 |
2024 |
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Examination of the financial statements |
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Doagh Cultural Society Limited
Notes to the Financial Statements for the Year Ended 31 August 2025
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Taxation |
The charity is a registered charity and is therefore exempt from taxation.
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Tangible fixed assets |
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Land and buildings |
Total |
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Cost |
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At 1 September 2024 |
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At 31 August 2025 |
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Depreciation |
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At 1 September 2024 |
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Charge for the year |
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At 31 August 2025 |
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Net book value |
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At 31 August 2025 |
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At 31 August 2024 |
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Included within the net book value of land and buildings above is £Nil (2024 - £Nil) in respect of freehold land and buildings and £27,630 (2024 - £40,737) in respect of leaseholds.
Doagh Cultural Society Limited
Notes to the Financial Statements for the Year Ended 31 August 2025
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Cash and cash equivalents |
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2025 |
2024 |
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Cash on hand |
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Cash at bank |
|
|
|
|
|
|
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Bank overdrafts |
( |
( |
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Cash and cash equivalents in statement of cash flows |
6,011 |
197 |
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Creditors: amounts falling due within one year |
|
2025 |
2024 |
|
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Bank overdrafts |
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Accruals |
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Contingent liabilities |
Generating Rural Opportunities Within (GROW) South Antrim provided 75% grant aid for the building costs, building control fee and professional fees associated with the renovation and refurbishment of the Orange Hall for use as a Community Hall. The letter of offer from GROW South Antrim included the terms and conditions of the grant, which included a legal charge over the building for a period not less than 10 years by the Department of Agriculture and Rural Development (DARD). The letter of offer outlines a set of specific circumstances that if breached could result in the grant being disallowed, reduced or recovered.
Doagh Cultural Society Limited
Notes to the Financial Statements for the Year Ended 31 August 2025
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Funds |
|
Balance at 1 September 2024 |
Incoming resources |
Resources expended |
Balance at 31 August 2025 |
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Unrestricted funds |
||||
|
General |
( |
|
( |
|
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Restricted funds |
|
- |
( |
|
|
Total funds |
|
|
( |
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|
|
||||
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Balance at 1 September 2023 |
Incoming resources |
Resources expended |
Balance at 31 August 2024 |
|
|
Unrestricted funds |
||||
|
General |
|
|
( |
( |
|
Restricted funds |
49,848 |
- |
(8,279) |
41,569 |
|
Total funds |
|
|
( |
|
|
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Doagh Cultural Society Limited
Notes to the Financial Statements for the Year Ended 31 August 2025
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Analysis of net assets between funds |
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Unrestricted funds |
Restricted |
Total funds at 31 August |
|
|
General |
funds |
2025 |
|
|
Tangible fixed assets |
|
- |
|
|
Current assets |
|
|
|
|
Current liabilities |
( |
- |
( |
|
Total net assets |
|
|
|
|
|
|||
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Unrestricted funds |
Restricted |
Total funds at 31 August |
|
|
General |
funds |
2024 |
|
|
Tangible fixed assets |
|
- |
|
|
Current assets |
|
|
|
|
Current liabilities |
( |
- |
( |
|
Total net assets |
( |
|
|
|
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|||
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Analysis of net funds |
|
At 1 September 2024 |
At 31 August 2025 |
|
|
Cash at bank and in hand |
41,766 |
41,766 |
|
Bank overdraft |
(41,569) |
(41,569) |
|
197 |
197 |
|
|
Net debt |
|
|
|
At 1 September 2023 |
At 31 August 2024 |
|
|
Cash at bank and in hand |
41,766 |
41,766 |
|
Bank overdraft |
(41,569) |
(41,569) |
|
197 |
197 |
|
|
Net debt |
|
|
|
Related party transactions |
There were no related party transactions in the year