|||Pages| |---|---|---| |Trustees'
Annual
Report||2to3| |Independent
Examiner's
Report||| |Statement of Financial Activities||| |Summary
Income and Expenditure|Account|| |Balance Sheet||| |Notes to the Accounts||Bto 13| |Detailed Statement of Financial Activities||14to 15| ## ## ## ## ## ## ## ## |for the year|ende|d 31October|2022|||| |---|---|---|---|---|---|---| |||||Unrestricted||| |||||funds|Total funds|Total funds| |||||2022|2022|2021| ||||Notes|E|f|f| |Income and|endowments|||||| |from:||||||| |Donations|and|legacies||50,000|50,000|40,000| |Investments||||102,220|102,220|96,550| |Total||||152,220|152,220|136,550| |Expenditure|on:|||||| |Charitable|activities|||22,035|22,035|12,363| |Other||||89,358|89,358|121,681| |Total||||111,393|111,393|134,044| |Net (losses)/gains
on
investments||||(12,533)|(12,533)|18,418| |Net Income||||28,294|28,294|20,924| |Transfers between funds||||||| |Net income|before other|||28,294|28,294|20,924| |gains/(losses)||||||| |Other gains|and|losses||||| |Net movement||in funds||28,294|28,294|20,924| |Reconciliation offunds:||||||| |Total funds brought
forward||||1,216,901|1,216,901|1,195,977| |Total funds carried forward||||1,245,195|1,245,195|1,216,901| |||2022|2021| |---|---|---|---| |||E|E| |Income||50,000|40,000| |Net (losses)/gains
on investments||(12,533)|18,418| |Interest and|investment
income|102,220|96,550| |Gross income for the year||139,687|154,968| |Expenditure||79,932|102,583| |Depreciation|and charges for||| |impairment|offixed assets|31,461|31,461| |Total expenditure
forthe year||111,393|134,044| |Net income|before tax for the year|28,294|20,924| |Net income|for the year|28,294|20,924| |at 31October 2|022|022|022|||| |---|---|---|---|---|---|---| |Company
No.|02813517|||Notes|2022|2021| ||||||6|g| |Fixed assets||||||| |Tangible assets||||9|934,865|966,326| |Investments||||10|70,282|82,815| ||||||1,005,147|1,049,141| |Current assets||||||| |Debtors||||11|23,000|23,000| |Cash at bank|and||in hand||217,326|145,038| ||||||240,326|168,038| |Creditors: Amount||falling due within one year||12|(278)|(278)| |Net current assets|||||240,048|167,760| |Total assets less|current liabilities||||1,245,195|1,216,901| |Net assets excluding|||pension asset or liability||1,245,195|1,216,901| |Total net assets|||||1,245,195|1,216,901| |The funds ofthe|charity|||||| |Restricted funds||||13||| |Unrestricted
funds||||13||| |General funds|||||1,245,195|1,216,901| ||||||1,245,195|1,216,901| |Reserves||||13||| |Totalfunds|||||1,245,195|1,216,901| ## ## ## ## |Republic ofIreland
(FRS 102)and the Companies
Act 2006.
Change in basis ofaccounting orto previous accounts|Republic ofIreland
(FRS 102)and the Companies
Act 2006.
Change in basis ofaccounting orto previous accounts|Republic ofIreland
(FRS 102)and the Companies
Act 2006.
Change in basis ofaccounting orto previous accounts|Republic ofIreland
(FRS 102)and the Companies
Act 2006.
Change in basis ofaccounting orto previous accounts|Republic ofIreland
(FRS 102)and the Companies
Act 2006.
Change in basis ofaccounting orto previous accounts|Republic ofIreland
(FRS 102)and the Companies
Act 2006.
Change in basis ofaccounting orto previous accounts|||| |---|---|---|---|---|---|---|---|---| |There has been no change to the accounting
policies (valuation
rules and method ofaccounting)||||||since||| |last year and no changes
have been made to accounts for previous years.||||||||| |Fund accounting||||||||| |Unrestricted
funds|These are available for use at the discretion ofthe trustees
in furtherance|||||of|the|| ||general objects ofthe charity.|||||||| |Designated
funds|These are unrestricted
funds earmarked
by the trustees||for particular
purposes.|||||| |Revaluation
funds|These are unrestricted
funds which include
a revaluation|||reserve representing||||the| ||restatement
ofinvestment
assets at their market values.|||||||| |Restricted funds|These are available for use subject to restrictions
imposed|||by the donor|or|through||| ||terms ofan appeal.|||||||| |Income||||||||| |Recognition of|Income is included
in the Statement of Financial
Activities|||(SoFA) when the||charity||| |income|becomes entitled to, and virtually
certain to receive, the||income and the||amount of|||| ||the income can be measured
with sufficient
reliability.|||||||| |Income with related|Where income has related expenditure
the income and||related expenditure||||is|| |expenditure|reported
gross in the SoFA.|||||||| |Donations
and|Voluntary
income received
by way of grants, donations|and gifts is included||||in||the| |legacies|the SoFA when receivable
and
only when the Charity has|||unconditional||||| ||entitlement
to the income.|||||||| |Tax reclaims on|Income from tax reclaims
is included
in the SoFA at the|same time as the||||||| |donations
and gifts|gift/donation
to which
it relates.|||||||| |Donated services|These are only included
in income (with an equivalent
amount
in expenditure)|||||||| |and facilities|where the benefit to the Charity
is reasonably
quantifiable,|||measurable|and|||| ||material.|||||||| |Volunteer
help|The value ofany volunteer
help received
is not included||in the accounts.|||||| |Investment
income|This is included
in the accounts when receivable.|||||||| |Gains/(losses)
on|This includes any gain or loss resulting
from revaluing
investments
to market||||||value|| |revaluation
offixed|at the end ofthe year.|||||||| |assets||||||||| |Gains/(losses)
on|This includes any gain or loss on the sale ofinvestments.|||||||| |investment
assets||||||||| |s to the Acc|s to the Acc|ounts||||||| |---|---|---|---|---|---|---|---|---| |Expenditure||||||||| |Recognition||of|Expenditure
is recognised
on an accruals|basis. Expenditure
includes||||any VAT which| |expenditure|||cannot be fully recovered,
and is reported|as part ofthe expenditure||||to which
it| ||||relates.|||||| |Expenditure||on|These comprise the costs associated
with|attracting|voluntary|income, fundraising||| |raising funds|||trading costs and investment
management|costs.||||| |Expenditure||on|These comprise the costs incurred
by the|Charity
in|the delivery ofits|||activities and| |charitable|activities||services
in the furtherance
ofits objects,|including|the making|of|grants and|| ||||governance
costs.|||||| |Grants payable|||All grant expenditure
is accounted
for on|an actual|paid basis|plus|an|accrual for| ||||grants that have been approved
by the trustees at the end of|||the|year but not yet|| ||||pa Id.|||||| |Governance||costs|These include those costs associated
with|meeting|the constitutional|||and statutory| ||||requirements
ofthe Charity,
including
any audit/independent|||examination
fees,||| ||||costs linked to the strategic management|ofthe Charity, together|||with a share of|| ||||other administration
costs.|||||| |Other expenditure|||These are support costs not allocated to a particular||activity.|||| ## ## ## ## ## ## ## ## ##