Hilltown Community Association Limited

	Page
Trustees' Report	1—5
Independent Examiner's Report	6
Statement of Financial Activities (including Income and Expenditure Account)	7
Statement of Financial Position	8
Notes to the Financial Statements	9—13

The trustees present their report and the financial statements for the year ended 30 April 2025.

Objectives and Activities

Aims and Objectives

To promote the benefit of the inhabitants of Hilltown and District in the County of Down and its environs without distinction of gender, sexual orientation, age, race, ethnicity, or political, religious or other opinion and in particular: to advance community development by providing facilities and amenities for, and promoting co-operation and joint activities between, community and voluntary organisations. The direct benefits which flow from purpose 1 include encouraging people to become active in a voluntary capacity, more effective communication between local community groups, and access to facilities and activities for voluntary groups and the local population for the benefit of the users. These benefits are demonstrated through the number of groups using our facilities and any feedback which they give us and by the level of uptake of our activities. The purposes of our charity will not lead to any harm. The charity’s beneficiaries are people living in Hilltown and the surrounding rural area.

To provide facilities in the interests of social welfare for recreation and other leisure time occupations with the object of improving the conditions of life for those living in the area of benefit. The direct benefits which flow from this purpose include access to local facilities and activities for voluntary groups and the local population for the benefit of the users. The benefits are demonstrated through the number of groups using our facilities and any feedback which they give us and by the level of uptake of our activities. The purposes of our charity will not lead to any harm. The charity’s beneficiaries are people living in Hilltown and the surrounding rural area.

To promote community participation in healthy recreation by providing and assisting in the provision of facilities for activities capable of improving health. The direct benefits which flow from this purpose include access to facilities and activities to improve health and wellbeing. These benefits are demonstrated through feedback from participants and beneficiaries and by the level of uptake of services. The purposes of our charity will not lead to any harm. The charity’s beneficiaries are people living in Hilltown and the surrounding rural area.

To relieve those in need by reason of youth, age or other disadvantage. The direct benefits which flow from this purpose include access to local facilities and opportunity to participate in activities and programmes to improve education, health and wellbeing and community safety. These benefits are demonstrated through feedback from participants and beneficiaries and by the level of uptake of services. The purposes of our charity will not lead to any harm. The charity’s beneficiaries are people living in Hilltown and the surrounding rural area.

To advance education and training for the public benefit by organising classes and other forms of tuition. The direct benefits which flow from this purpose include the education of people in a range of subjects including First Aid, Committee Skills, basic gardening, personal development courses, computer training, health training, job skills, business development, numeracy and literacy and so on. These benefits are demonstrated through the number of people completing the courses, feedback from participants and beneficiaries and by the level of uptake of our activities. The purposes of our charity will not lead to any harm. The charity’s beneficiaries are people living in Hilltown and the surrounding rural area.

Trustees receive a private benefit as beneficiaries as they can use the facilities, but do not get priority over anyone else. They also receive a private benefit of training in committee skills, first aid, child protection, and other training relevant to the role of trustee with Hilltown Community Association. These private benefits are necessary to achieve the purposes and are therefore incidental.

Public Benefit

Hilltown Community Association was set up to represent the interests of community groups in Hilltown and the surrounding rural areas, and to identify and address issues of common concern within the local community. The Community Association runs Carcullion House, a community facility in the village which caters for a range of community groups. Carcullion House is entirely run on a voluntary effort by the Community Association. The committee of the Community Association works in developing more community projects for the area including development of community amenities and resources for the benefit of the local population. Hilltown Community Association organises the turning on of the Christmas Lights for Hilltown and supports other community events.

The trustees have given due regard to the Charity Commission for Northern Ireland’s guidance on public benefit

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Hilltown Community Association Limited

Trustees' Report (continued)

For The Year Ended 30 April 2025

Achievements and Performance

Main Achievements

Hilltown Community Association was set up to represent the interests of community groups in Hilltown and the

surrounding rural areas, and to identify and address issues of common concern within the local community. The

Community Association runs Carcullion House, a community facility in the village which caters for a range of

community groups. Carcullion House is entirely run on a voluntary effort by the Community Association. The

committee of the Community Association works in developing more community projects for the area including

development of community amenities and resources for the benefit of the local population. Hilltown Community

Association organises the turning on of the Christmas Lights for Hilltown and supports other community events.

Key Achievements in 2025

Continued being a resource for community and key agencies providing room hire for women's group, men's

group, seniors group, parent and toddlers, playgroup, gateway club. choral society, yoga group, wellbeing group and

craft group. Users also included yoga tutor, drama for children tutor, and music tutor.

Running community events, such as - summer dance camp, Back from the Boley festival, Halloween festival, Christmas switch on, Nollaig na mBan, the gathering storytelling festival, and a biodiversity event with funding from the British Science Association, and "Bad Brigids" event for International Women's Day with funding from the DTNI.

Continued as a partner together with Greater Rathfriland group with Clonduff Development Enterprise (COI) Ltd community led heritage project regenerating the former COI Church building into a community hub.

Maintenance and upkeep of Carcullion House with tarmacking and fencing off a disused area behind the centre which is used by the playgroup as a cycle track for the children.

Completed the project with Green Spaces lottery funds shaping the tree trunks in the garden into characters for enjoyment of the kids at the playschool.

Secured funding from Keep NI Beautiful Live Here Love Here programme to regenerate the community garden, which had overgrown since Covid. Funds were used to clear the area and build new raised beds.

Secured £10K Capital funds from Newry Council and bought a new oven, sound panels for main hall, new varnish and polished wooden floor in main hall, dishwasher and floor mats for the centre.

Developed the application for “Women's Talking” programme with North Leitrim Women’s Group. Secured Shared Island Civic Society Fund support (€10K), for a one-year programme.

Selected to be a pilot for a community film project with UU, Nerve Centre and NI Screen Digital Archive and had 12 local people come together to be trained and created a film on the Booley festival. Launched the “School House Film Club” with NI Film Hub and started running monthly films on a Sunday evening.

Partnered for a second year in a cross border project with Cooley Connect Well and their Shared Island fund working together on our shared heritage of Booleying and flax farming.

Following the exchange with Joyce Country Geopark in 2024, we developed and managed their first storytelling weekend, Stone Mad Storytelling Festival.

Financial Review

Financial Position

During the year, the Trustees continued to monitor and manage the Association’s expenditure carefully while maintaining its activities and services for the local community.

Total income and endowments increased to £56,168, compared with £36,154 in 2024, while total expenditure decreased to £37,285 from £45,975 in the previous year. This resulted in net income of £18,883 for the year, compared with net expenditure of £9,821 in 2024.

At 30 April 2025, the Association held total funds of £26,510, compared with £7,627 at 30 April 2024. These comprised unrestricted funds of £21,123 and restricted funds of £5,387.

Grant income remained the Association’s principal source of funding and amounted to £40,552, compared with £19,176 in 2024. Of the grant income received in 2025, £5,890 related to unrestricted funds and £34,662 to restricted funds.

...CONTINUED

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Hilltown Community Association Limited

Trustees' Report (continued)

For The Year Ended 30 April 2025

Financial Position - continued

Resource Centre income amounted to £13,187, compared with £12,689 in 2024, with a further £2,429 generated from fundraising events.

The Trustees are grateful for the financial support received during the year and for the continued contribution of volunteers, local community groups, Newry, Mourne and Down District Council, and other funders who support the Association’s activities and core operating capacity.

Reserves Policy

The Trustees believe that the charity should hold financial reserves to ensure that it can continue to operate and meet demand in the event of an unforeseen reduction in funding. In determining an appropriate level of reserves, the Trustees balance the requirements of delivering services to current beneficiaries against the need to maintain adequate reserves for future uncertainty.

At 30 April 2025, unrestricted funds amounted to £21,123. After deducting £97 represented by unrestricted tangible fixed assets, free reserves amounted to £21,026. The Trustees consider this level of reserves appropriate having regard to the Association's current activities and funding arrangements and review the level of reserves periodically.

Structure, Governance and Management

Governing Document

Hilltown Community Association Limited is a charitable company limited by guarantee and is governed by its Memorandum and Articles of Association. The trustees are also directors of the charitable company for the purposes of company law. Trustees are appointed in accordance with the provisions of the Articles of Association.

Reference and Administrative Details

Trustees

Mr Brendan Murray

Ms Caitriona Doyle

Mrs Martina Byrne

Mr Colm McGinn

Mr Noel Morgan (appointed 24/06/2024)

Mrs Mary Savage

Charity Number

103878

Company Number

NI027363

Registered Office

Carcullion House Rostrevor Road

Hilltown

Newry

County Down

BT34 5TU

Independent Examiner

Mooney Matthews Chartered Accountants & Registered Auditors

Armagh

Chartered Accountants & Registered Auditors

Suites XO Formation Works
2 Edenaveys Estate
Armagh
BT60 1NF

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Hilltown Community Association Limited

Trustees' Report (continued)

For The Year Ended 30 April 2025

Bankers

Ulster Bank

86 Hill Street

Newry

Down

BT34 1BT

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Hilltown Community Association Limited

Trustees' Report (continued)

For The Year Ended 30 April 2025

Small Company Rules

This report has 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 trustees' report was approved by the board of trustees and signed on its behalf by:

Mrs Martina Byrne

Trustee

09/09/2026

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Hilltown Community Association Limited

Independent Examiner's Report to the Trustees of Hilltown Community Association Limited

For The Year Ended 30 April 2025

Independent Examiner's Report to the Trustees of Hilltown Community Association Limited

I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 April 2025.

Responsibilities and Basis of Report

As the charity 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 Companies Act 2006.

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 65 of the Charities Act. In carrying out my examination I have followed the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities 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:

accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
the accounts do not accord with those records; or
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
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.

Mooney Matthews Chartered Accountants & Registered Auditors

09/09/2026

Suites XO Formation Works
2 Edenaveys Estate
Armagh
BT60 1NF

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Hilltown Community Association Limited

Statement of Financial Activities (including Income and Expenditure Account)

For The Year Ended 30 April 2025

Statement of Financial Activities (including Income and Expenditure Account)

				2025	2024
		Unrestricted funds	Restricted funds	Total funds	Unrestricted funds
	Notes	£	£	£	£
INCOME AND ENDOWMENTS FROM:
Donations and legacies	3	5,890	34,662	40,552	19,176
Charitable activities:	4
Resource Centre Income		13,187	-	13,187	12,689
Other trading activities	5	2,429	-	2,429	4,289

		21,506	34,662	56,168	36,154

EXPENDITURE ON:
Charitable activities:	7
Community Activities		(8,010 )	(29,275 )	(37,285 )	(45,975 )

NET INCOME/(EXPENDITURE)		13,496	5,387	18,883	(9,821 )


NET MOVEMENT IN FUNDS		13,496	5,387	18,883	(9,821 )
RECONCILIATION OF FUNDS:
Total funds brought forward		7,627	-	7,627	17,448

TOTAL FUNDS CARRIED FORWARD	13	21,123	5,387	26,510	7,627

The notes on pages 9 to 13 form part of these financial statements.

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Hilltown Community Association Limited

Statement of Financial Position

As At 30 April 2025

Statement of Financial Position

				2025	2024
		Unrestricted funds	Restricted funds	Total funds	Total funds
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	10	97	4,098	4,195	976

		97	4,098	4,195	976
CURRENT ASSETS
Debtors	11	17,061	372	17,433	8,705
Cash at bank and in hand		7,595	-	7,595	-

		24,656	372	25,028	8,705
Creditors: Amounts Falling Due Within One Year	12	(3,630 )	917	(2,713 )	(2,054 )

NET CURRENT ASSETS (LIABILITIES)		21,026	1,289	22,315	6,651

TOTAL ASSETS LESS CURRENT LIABILITIES		21,123	5,387	26,510	7,627

NET ASSETS		21,123	5,387	26,510	7,627

FUNDS OF THE CHARITY
Restricted Funds				5,387	-
Unrestricted Funds				21,123	7,627

TOTAL FUNDS	13			26,510	7,627

For the year ending 30 April 2025 the charitable 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 trustees 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 in accordance with the provisions applicable to companies subject to the small companies regime.

On behalf of the board

Mrs Martina Byrne

Trustee

09/09/2026

The notes on pages 9 to 13 form part of these financial statements.

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Hilltown Community Association Limited

Notes to the Financial Statements

For The Year Ended 30 April 2025

Notes to the Financial Statements

1. General Information

Hilltown Community Association Limited is a company limited by guarantee, incorporated in Northern Ireland, registered number NI027363 and registered charity number 103878 . The registered office is Carcullion House Rostrevor Road, Hilltown, Newry, County Down, BT34 5TU.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements 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 charitable company is a Public Benefit Entity as defined by FRS 102.

2.2. Fund Accounting

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of the charity's objectives. Restricted funds are funds subject to restrictions imposed by the donor and may only be used for the purposes specified.

2.3. Incoming Resources

Income is recognised when the charity has entitlement to the income, receipt is probable and the amount can be measured reliably.

Donations and grants are recognised when these criteria are met. Where grants are subject to performance-related conditions which must be satisfied before entitlement arises, income is recognised when those conditions have been met. Income subject to donor restrictions is credited to restricted funds.

Income from charitable activities and fundraising events is recognised when the relevant activity or service is provided. Income received in advance of entitlement is deferred until the relevant recognition criteria are met.

2.4. Resources Expended

Expenditure is recognised when there is a legal or constructive obligation to make a payment, settlement is probable and the amount can be measured reliably. Direct costs are allocated to the activity to which they relate. Support costs are allocated to activities on a reasonable and consistent basis.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

Fixtures & Fittings

15% Straight Line

2.6. Taxation

No provision for corporation taxation or deferred taxation has been made as the charity is exempt from tax as all its income is charitable and applied for charitable purposes.

2.7. Government Grant

Government grants are recognised in accordance with the income recognition policy above. Grants are recognised when the charity has entitlement to the income, receipt is probable and the amount can be measured reliably. Where conditions must be fulfilled before entitlement arises, the grant is deferred until those conditions have been satisfied. Grants subject to restrictions on their use are credited to restricted funds.

2.8. Debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

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Hilltown Community Association Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

2.9. Creditors

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method

3. Income from Donations and Legacies

			2025
	Unrestricted	Restricted	Total
	funds	funds	funds
	£	£	£
Grants	5,890	34,662	40,552

			2024
	Unrestricted	Restricted	Total
	funds	funds	funds
	£	£	£
Grants	19,176	-	19,176

4. Income from Charitable Activities

	2025	2024
	Unrestricted funds £	Unrestricted funds £
Resource Centre Income	13,187	12,689

5. Income from Other Trading Activities

	2025	2024
	Unrestricted funds	Unrestricted funds
	£	£
Fundraising events	2,429	4,289

6. Net Income/(Expenditure)

The net income/(expenditure) is stated after charging/(crediting):

	2025	2024
	£	£
Depreciation of tangible fixed assets - owned	879	613

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Hilltown Community Association Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

7. Analysis of Expenditure

			2025
	Activities undertaken directly	Support costs (see note 8 )	Total
	£	£	£
Community Activities	29,345	7,940	37,285

			2024
	Activities undertaken directly	Support costs (see note 8 )	Total
	£	£	£
Community Activities	29,977	15,998	45,975

8. Support Costs

	2025	2024
	Community Activities	Community Activities
	£	£
Employee costs	-	402
Premises expenses	5,034	12,405
General administration	2,906	3,191

	7,940	15,998

9. Average Number of Employees

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

10. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 1 May 2024	30,672
Additions	4,098

As at 30 April 2025	34,770

Depreciation
As at 1 May 2024	29,696
Provided during the period	879

As at 30 April 2025	30,575

Net Book Value
As at 30 April 2025	4,195

As at 1 May 2024	976

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Hilltown Community Association Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

11. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	14,159	8,549
Other debtors	3,274	156

	17,433	8,705

12. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Bank loans and overdrafts	313	974
Accruals and deferred income	2,400	1,080

	2,713	2,054

13. Movement in Funds

	As at 1 May 2024	Income	Expenditure	As at 30 April 2025
	£	£	£	£
Unrestricted funds
General:
General unrestricted fund	7,627	21,506	(8,010 )	21,123
Restricted funds
Restricted project funds	-	34,662	(29,275 )	5,387


Total funds	7,627	56,168	(37,285 )	26,510

	As at 1 May 2023	Income	Expenditure	As at 30 April 2024
	£	£	£	£
Unrestricted funds
General:
General unrestricted fund	17,448	36,154	(45,975 )	7,627


Total funds	17,448	36,154	(45,975 )	7,627

Restricted project funds comprise grants received for specified community projects, events and capital improvements and may only be applied for the purposes specified by the respective funders.

14. Transactions with Trustees

None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year.

No trustee expenses have been incurred.

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Hilltown Community Association Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

15. Related Party Disclosures

There have been no related party transactions in the reporting period that require disclosure.

16. Company limited by guarantee

Hilltown Community Association Limited is a private company limited by guarantee without share capital and incorporated in Northern Ireland.

This document was delivered using electronic communications and authenticated in accordance with the registrar's rules relating to electronic form, authentication and manner of delivery under section 1072 of the Companies Act 2006.

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