||||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|