2023-01-31-accounts

			Pages
Trustees' Annual Report			2to3
hufefrendent Esamtner's	Report
tatement ofFlnancNI ActNRies
Summary Income end gapendibrre		Account
Ratance Sheet
casement efCash Rows
ftoles lothe Accounts			9to13
			lito15

for the year	ended 31January	2023
			Unrestricted
			funds	Total funds	Total funds
			2023	2023	2022
		Notes	6	6	E
Income and	endowments
from:
Donations	and legacies		55,402	55,402	42,163
Total			55,402	55,402	42,163
Expenditure	on:
Other			31,865	31,865	35,714
Total			31,865	31,865	35,714
Net gains on	investments
Net income			23,537	23,537	6,449
Transfers between funds
Net income	before other
gains/(losses)			23,537	23,537	6,449
Other gains	and losses
Net movement in funds			23,537	23,537	6,449
Reconciliation offunds:
Total funds	brought forward		6,449	6,449
Total funds	carried forward		29,986	29,986	6,449

		2023	2022
		6	6
Income		55,402	42,163
Gross Inoome forthe year		55,402	42,163
66penditure		30,865	35,714
Oeprectstion	and chsrdet Ior
Imlraanrent	offa6ed attett
Total eapeaetrrre far the year			35,714
Ittt Income	behrre tar Ior the yew	23,537	6,449
		!6.696	6,449

at 31January 20	23	23
Company No.	CE024861		Notes	2023 E	2022 6
Fixed assets
Tangible assets				3,000 3,000	4,000 4,000
Current assets
Cash at bank and		in hand		26,986 26.986	2~9 2~9
Net current assets				26,986	2,449
Totalassets less	current liabilities			29,986	6,449
Net assets excluding		pension asset or liability		29,986	6,449
Total net assets				29,986	6.889
The funds ofthe	charity
Restricted funds
Unrestricted funds
General funds				29,986	6,449
				29,986	6,449
Reserves
Totalfunds				29,986	6.889

					2022
					6
				23,537	6,449
~urtnionts	for.
Oeprrdation		afproperty,	plant and equipment
				24,537	6,449
					(4,000)
				24537	2,449
				2'
coshw coah contestants m tarew oftfN year					2,449
Componarna	ofterarW cerar eorrroaarlts
Cern «vl	hans bairnrer				2,449
					2,449

Repubhc ofIreland (FRS102)and the Companies Act 2006.	Repubhc ofIreland (FRS102)and the Companies Act 2006.
Change in basis ofaccoundng orto prevhurs accounts
There has been no change tothe accounting pogoes (valuation rules and method ofaccounting)					since
last year and no changes have been made toaccounts for previous years.
Fund acawndng
Unrestrkted funds	These are available for use at the discretion ofthe trustees in furtherance				ofthe
	general objects ofthe charity.
Designated funds	These are unrestrkted funds earmarked bythe trustees	for partkular purposes.
Revahra5on funds	These are unrestrkted fumh whkh indude arevaluation		resenre representing			the
	restatement ofinvestment assets at their market values.
Restncted funds	These are evadable for use sub)ect torestrkthms Imposed		by the donor	or	through
	terms d an appeal.
	income n vxtuded mthe Statement ol Flnsndal Activllles		(SoFA)when the		charity
	becomes entetsd lo.and vutuagv certain to receive, the Income and the			amount of
	the mcome can bemeasured whh suNcient reilaldgty,
Income weh re4ted	Where vuome has related expemhture the Income and	related expenditure			is
eapendevre	reported gross in the SoFL
Donations and	vesvmarv usrome recurved by wav ofgrants. donathms	and gifts Is Included			in	the
legacies	the SoFAwhen raceway and ordv when the Orartty has		unconditional
	enteirment tothe incorue.
tax reclaims on	tnconw from tax rertavws isinduded inthe SoFAat the	same time asthe
donar vms and gdts	gdUdenation to which grelates.
Donated servkes	These are onir inthxgad m mcome Iwith an equivalent amount in expenditure)
and fanatics	where the benefe tothe Charity is reasonably quandgable,		measurable	and
	matenaL
Vdunteer help	The va4e ofauy ehhnsteer help received h nol hrchrded	Inthe accounts,
hwestment mcome	This h uschrded elthe accourus when cehhabls.
Gainsf(losses) on	This inchrdes any gain ortoss resugin ~from revahdng Investntents to market value
revahsatxsn oflixed	atthe end efthe year.
Gains/(losses) on
xwestment assets

Expendhure
Recognition	of	Expenditure is recognised on an accruals basis Expenditure includes any VAT which
expenditure		cannot be fugy recovered, and is reported as part ofthe expenditure towhich it
		relates.
re	on	These comprise the costs assoaated with attracting voluntary	income, fundraising
robing funds		trading costs and investment management costs.
Expenditure	on	These comprhe the costs incurred by the Charity in the delivery ofits activities and
charkaide activhies		senrices in the furtherance ofits objects, including the making	of grants and
		governance cos'ts.
Grants payabfe		AN grant expenditure isaccounted for on an actualpaid basis	plus an accrual for
		barents that have been approved by the trustees atthe end of	the year but not yet
		These indude those costs assooated with meeting the constitutional and statutory
		requ«ements ofthe Charity. induding any audgindependent	examination fees,
		costs knked tothe strategic management ofthe Chargy, together with a share of
		other adm«ustratron costs.
Other exp«odd«re		These are support costs not alkrcated toa particular activity.

3	Statement ofFinancial		Activities ~prior year
					Unrestrktad
					funds	Total funds
					2022	2022
Income and endowments		from:
	Donations and legacies				42,163	42,163
Total					42,163	42,163
Expenditure on:
	Other				35,714	35,714
Total					35,714	35,714
Net	income				6,449	6,449
Net	income before other				6,449	6,449
gains/(losses)
Other gains and losses:
Net	movement in funds				6,449	6,449
Reconciliation offunds:
Total funds carried forward					6,449	6.449
4	Income from donations		and legacies
				Unrestricted	Total	Total
					2023	2022
					E	E
				55,402	55,402	42,163
				55,402	55,402	42,163
5	Other expenditure
				Unrestricted	Total	Total
					2023	2022
	Employee costs			15,491	15,491	1,200
	Motor and travel costs			261	261
	Premises costs			2,199	2,199
	Amortisation, depreciation,
	irnpairrnent, profit/loss		on	1,000	1,000
	disposal offixed assets General administrative		costs	11,914	11,914	33,464
	Legal and professional		costs	1,000	1,000	550
				31,865	31,865	35,714

6	Net income	before transfers	before transfers
						2023		2022
	This is stated	after charging:				E		E
	Depreciation	ofowned fixed assets				1,00D
7	Staffcosts
						2023		2022
	Salaries and	wages				15,491		1,200
						15,491		1,200
	No employee		received emoluments		In excess ofE60,000.
8	Tangible Rxed		assets
	Cost or revaluation
	At 1February		2022				4,000	4JJ00
	At 31January		2023				4,000	4,000
	Depreciation		and
	impairment
	Depreciation	charge for the					1,000	1,000
	year
	At 31January		2023				1,000
	Net book values
	At 31January		2023
	At 31January		2022				4,000	4,000
9	Movement	in	funds
						Incoming
						resources		At31
					At 1	(including other	Resources expended	January 2023
					February	gains/losses
					2022	)
						E
	Restricted funds:
	Unrestricted	funds:
	General funds				6,449	55,402	(31,865)	29,986
	Total funds				6,449	55,402	(31,865)	29,986
10	Analysis ofnet assets between			funds
							Unrestricted
								Total
							funds
								E
	Fixed assets						3,000	3,000
	Net current	assets					26,986	26,986
							29,986	29,986

AYAT TRUST s tothe Accounts Recorrdgatton ofnet debt
	At1		At31
	February		January
	2022	Cash Rows	2023
	f	f	f
Cash and cash equivalents	2,449	24,537	26,986
	2,449	24,537	26,986
	2,449	24,537	26,986

for the year ended 3	1J	a	nuary 2023
				Unrestricted
				funds	Total funds	Total funds
				2023	2023	2022
				8	E	E
Income and endowments			from:
Donations and legacies
				55,402	55,402	42,163
				55,402	55,402	42,163
Total income and endowments				55,402	55,402	42,163
Expenditure on:
Employee costs
Salaries/wages				15,491	15,491	1,200
				15,491	15,491	1,200
Motor and travel costs
Vehides - General	costs			134	134
Travel and subsistence				127	127
				261	261
Premises costs
Rates				577	577
Light, heat and power				1,570	1,570
Premises cleaning				52	52
				2,199	2,199
Generaladmlnlstratlve			costs,
including depreciation		and
amortisation
Depreciation of				1,000	1,000
Bank charges				64		153
Equipment expensed				605	605
Equipment repairs maintenance	and			3,972	3,972	32,561
General insurances				596	596	750
Stationery and printing				2,933	2,933
Sundryexpenses				3,330	3,330
Telephone, fax and	broadband			414	414
				12,914	12,914	33,464
I.egal and professional		costs
Other legal and professional costs				1,000	1,000	550
				1,000	1,000	550
Total ofexpenditure	of	other costs		31,865	31865	35714
Total expenditure				31,865	31,865	35,714
Net gains on investments

	23,537	23,537	6,449
Net income before other ~atnsi(fosses)	23,537	23,537	6,449
Other Gains
	23,537	23,531	6,449
ReconcRtatfon offondL
Total funds brooght fawanf	6,449	6.449
	29,996	29,986	6,449