2023-03-31-accounts

			Pages
Trustees' Annual Report			2to3
Independent Examiner's	Report
Statement ofFinancial Activities
Summary Income and Expenditure		Account
Balance Sheet
Statement ofCash flows
Notes to the Accounts			9to 16
Detailed Statement of Financial Activities			17to 18

Statement o forthe year	fFinancial Activiti ended 31March	es 2023
			Unrestricted
			funds	Total funds	Total funds
			2023	2023	2022
		Notes	E		E
income and	endowments
from:
Donations	and legacies		39,402	39,402	9,809
Other trading activities			118,244	118,244	99,512
Other					26,265
Total			157,646	157,646	135,586
Expenditure	on:
Raising funds			1,500	1,500
Charitable	activities		2.232	2232	10,000
Other			132,808	132,808	119,522
Total			136,540	136,540	129,522
Net gains on	investments
Net income		10	21,106	21,106	6,064
rransfers between funds
Net income gains/(losses)	before other		21,106	21,106	6,064
Other gains	and losses
Net movement in funds			21,106	21,106	6,064
Reconciliation offunds:
Total funds brought forward			60,698	60,698	54,634
Total funds carried forward			81,804	81,804	60,698

		2023	2022
		E	E
Income		157,646	135,585
Gross income for the year		157,646	135,585
Expenditure		135,510	129,149
Interest payable
Depreciation	and charges for
impairment	offixed assets	462	373
Total expenditure forthe year		136,540	129,522
Net income	before tax forthe year	21,106	6,063
Net income	forthe year	21,106	6,063

Company	No.	08112792	08112792	Notes	2023	2022
					E	f
Fixed assets
Tangible assets				12	1,415	1,118
					1,415	1,118
Current assets
Stocks				13	45,000	10,000
Debtors				14	12,948	3,443
Cash at	bank	and in hand			111,828	118,882
					169,776	132,325
Creditors:	Amount		failing due within one year	15	(69,387)	(47,745)
Net current assets					100,389	84,580
Total assets less		current liabilities			101,804	85,698
Creditors:	Amounts		falling due after more than one year	16	(20,000)	(25,000)
Net assets	excluding pension asset or liability				81,804	60,698
Total net assets					81,804	60,698
The funds	ofthe	charity
Restricted	funds			17
Unrestricted funds				17
General	funds				81,804	60,698
					81,804	60,698
Reserves				17
Total funds					81,804	60,698

		2023	2022
		6	6
Cash flows from operating	activities
Net income per Statement	ofFinancial Activities	21,106	6,063
Ad)ustments for:
Depreciation of property, plant and equipment		462	373
Increase in stocks		(35,000)
(Increase)/Decrease in trade and other receivables		(9,505)	262
Increase in trade and other payables		8,519	21,838
Net cash (used in)/provided	by operating activities	(14,418)	2,271
Cash flows from investing	activities
Payments for property,	plant and equipment	(759)
Net cash (used in)/from investing activities		(759)	26,265
Cash flows from financing	activities
Repayment ofborrowings		(5,000)
Net cash used in financing	activities	(5,000)
Net (decrease)/increase in	cash and cash equivalents	(20,177)	28,536
Cash and cash equivalents	at the beginning ofthe year	118,882	90,346
Cash and cash equivalents	at the end ofthe year	98,705	118,882
Components ofcash and cash equivalents
Cash and bank balances		111,828	118,882
		111,828	118,882

Republic of Ireland	(FRS102)and the Companies Act 2006.
Change in basis of	accounting orto previous accounts
There has been no	change tothe 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 ofgrants, donations and gifts is included						in		the
legacies	the SoFA when receivable and only when the Charity has		unconditional
	entitlement tothe income.
Tax reclaims on	Income from tax reclaims is included in the SoFA atthe 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 of investments.
investment assets

3 Statement	ofFinancial	Activities - prior year
			Unrestricted
			funds	Total funds
			2022	2022
income and endowments		from:
Donations	and legacies		9,808	9,808
Other trading activities			99,512	99,512
Other			26,265	26,265
Total			135,585	135,585
Expenditure on:
Charitable	activities		10,000	10,000
Other			119,522	119,522
Total			129,522	129,522
Net income			6,063	6,063
Net income before other
gains/(losses)			6,063	6,063
Other gains and losses:
Net movement	in funds		6,063	6,063
Reconciliation	offunds:
Total funds brought forward			54,634	54,634
Total funds carried forward			60,697	60,697

4	Income fro		m donations and legacies
				Unrestricted	Total	Total
					2D23	2022
				E
	Donations			39,402	39,402	9,809
				39,402	39,402	9,809
5	income from other trading activities
				Unrestricted	Total	Total
					2023	2022
				E
	Sales ofdonated goods			117,749	117,749	99,512
	Fundraising		income	495	495
				118,244	118,244	99,512
6	Other income
					Total	Total
					2023	2022
					E	E
	Government		grants			26,265
						26,265
7	Expenditure		on raising funds
				Unrestricted	Total	Total
					2023	2022
	Fundraising		trading costs
	Fundraising		income	1,500	1,500
				1,500	1,500
8	Expenditure		on charitable activities
				Unrestricted	Total	Total
					2023	2022
	Expenditure		on charitable
	activities
	Donations	paid		2,232	2,232	10,000
	Governance		costs
				2.232	2,232	10,000

Not 9	es tothe Accounts Other expenditure
			Unrestricted	Total	Total
				2023	2022
	Collection costs ofdonated
	goods		10,992	10,992	10,379
	Bank loan and overdraft
			568	568
	interest payable
	Employee costs		61,820	61,820	41,092
	Motor and travel costs		4,386	4,386	5,235
	Premises costs		47,225	47,225	55,002
	Amortisation, depreciation,
	impairment, profit/loss	on	462	462	373
	disposal offixed assets
	General administrative	costs	5,610	5,610	5,569
	Legal and professional	costs	1,745	1,745	1,872
			132,808	132,808	119,522
10	Net income before transfers
			2023		2022
	This is stated after charging:		E		E
	Depreciation ofowned	fixed assets	462		373
11	Staffcosts
			2023		2022
	Salaries and wages		61,057		38,842
	Pension costs		686		333
			61,743		39,175

12	Tangible fix	ed assets
					Fixtures,
					fittings	gi	Total
					equipment
						E
	Cost or revaluation
	At 1April 2022				4,106		4,106
	Additions				759		759
	At 31March	2023			4,865		4,865
	Depreciation	and
	impairment
	At 1April 2022				2,988		2,988
	Depreciation	charge for	the		462		462
	year
	At31March	2023			3,450		3,450
	Net book values
	At31March	2023			1,415		1,415
	At31March	2022			1,118		1,118
13	Stocks
				2023			2022
							E
	Finished goods			45,000			10,000
				45,000			10,000
	Carrying value analysed		by activities	2023			2022
				E			E
	Sales ofdonated goods			45,000			10,000
				45,000			10,000
14	Debtors
				2023			2022
				E			E
	VAT recoverable			402			2,130
	Prepayments	and accrued income		12,546			1313
				12,948			3,443
15	Creditors:
	amounts falling due within one year
				2023			2022
				E			E
	Trade creditors			14,606			7,829
	Other taxes	and social security		1,690			2
	Other creditors						(54)
	Accruals			53,091			39,968
				69,387			47,745

16	Creditors:
	amounts	falling due after more		than one year
						2023		2022
						E		E
	Bank loans		and overdrafts			20,000		25,000
						20,000		25,000
17	Movement		in funds
						Incoming
						resources		At31
						(including	Resources	March
					At 1April	other gains/losses	expended	2023
					2022	)
						E
	Restricted	funds:
	Unrestricted		funds:
	General funds				60,698	157,646	(136,540)	81,804
	Total funds				60,698	157,646	(136,540)	81,804
18	Analysis of		net assets between	funds
							Unrestdcted
								Total
							funds
							E	E
	Fixed assets						1,415	1,415
	Net current		assets				100,389	100,389
	Creditors provisions	due in more than one		year and			(20,000)	(20,000)
							81,804	81,804
19	Reconciliation ofnet debt
								At 31
						At 1April		March
						2022	Cash flows	2023
						E	E	E
	Cash and	cash equivalents				118,882	(7,054)	111,828
						118,882	(7,054)	111,828
	Bankloans					(25,000)	5,000	(20,000)
						(25,000)	5,000	(20,000)
	Net debt					93,882	(2,054)	91,828

	Annual co	mmitments under non-cancellable	operating leases are	as follows:
			2023	2023	2022	2022
			land and		land and
				Other		Other
			buildings		buildings
			6		6
	Operating	leases with expiry date:
	Pension commitments
				2023		2022
						6
	The pension cost charge tothe company
	amounted	to:		686		333
21	Related party disclosures
	Controlling	party

			Unrestricted
			funds	Total funds	Total funds
			2023	2023	2022
			E	E
Income and endowments		from:
Donations and legacies
Donations			39,402	39,402	9,809
			39,402	39,402	9,809
Other trading activities
Sales ofdonated goods			117,749	117,749	99,512
Fundraising income			495	495
			118,244	118,244	99,512
Other
Government grants					26,265
					26,265
Total income and endowments			157,646	157,646	135,586
Expenditure on:
Costs ofother trading	activities
Fundraising income			1,500	1,500
			1,500	1,500
Total ofexpenditure funds	on raising		1,500	1,500
Charitable activities
Donations paid			2232	2,232	10,000
			2232	2,232	10,000
Total ofexpenditure activities	on charitable		2,232	2,232	10,000
Other expenditure
Collection costs of	donated goods		10,992	10,992	10,379
Bank loan and overdraft		interest
payable
			11,560	11,560	10,379
Employee costs
Salaries/wages			61,057	61,057	38,842
Pension costs			686	686	333
Staff entertainment			77	77	942
Temporary staff					975
			61,820	61,820	41,092
Motor and travel costs
Travel and subsistence			2,886	2,886	3,183
Business mileage costs reimbursed			1,500	1,500	2,052
			4,386	4,386	5,235

Premises costs
Rent		34,278	34,278	42,146
Rates		4,147	4,147	2,917
Light, heat and power		5,317	5,317	3,024
Premises cleaning		206	206	312
Premises insurances		2,123	2,123	2,649
Premises repairs and maintenance		1,154	1,154	3,954
		47,225	47,225	55,002
General administrative	costs,
including depreciation	and
amortisation
Depreciation of Fixtures, fittings Requipment		462	462	373
Bank charges		2,457	2,457	1,952
Software, ITsupport	and related	138	138	108
costs
Stationery and printing		692	692	715
Subscriptions		35	35	35
Sundry expenses		757	757	1,297
Telephone, fax and broadband		1,531	1,531	1,462
		6,072	6,072	5,942
Legal and professional	costs
Accountancy and bookkeeping		1,745	1,745	1,872
		1,745	1,745	1,872
Total ofexpenditure ofother costs		132,808	132,808	119,522
Total expenditure		136,540	136,540	129,522
Net gains on investments
Net income		21,106	21,106	6,064
Net income before other
gains/(losses)		21,106	21,106	6,064
Other Gains
Net movement in funds		21,106	21,106	6,064
Reconciliation offunds:
Total funds brought forward		60,698	60,698	54,634
Total funds carried forward		81,804	81,804	60,698