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





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## 

|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<br>between funds||||||
|Net income|before other|||||
|gains/(losses)|||23,537|23,537|6,449|
|Other gains|and losses|||||
|Net movement<br>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<br>far the year|||35,714|
|Ittt Income|behrre tar Ior the yew|23,537|6,449|
|||!6.696|6,449|





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## 

|at 31January 20|23|23||||
|---|---|---|---|---|---|
|Company<br>No.|CE024861||Notes|2023<br>E|2022<br>6|
|Fixed assets||||||
|Tangible assets||||3,000<br>3,000|4,000<br>4,000|
|Current assets||||||
|Cash at bank and||in hand||26,986<br>26.986|2~9<br>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<br>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|





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## 

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





## 

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



## 



## 

## 

|3<br>|Statement ofFinancial||Activities<br>~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<br>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<br>in funds||||6,449|6,449|
|Reconciliation<br>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,<br>depreciation,||||||
||irnpairrnent,<br>profit/loss||on|1,000|1,000||
||disposal offixed assets<br>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<br>other|Resources<br>expended|January<br>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<br>s tothe Accounts<br> 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<br>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<br>depreciation||and|||||
|amortisation|||||||
|Depreciation<br>of||||1,000|1,000||
|Bank charges||||64||153|
|Equipment<br>expensed||||605|605||
|Equipment<br>repairs <br>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<br>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<br>~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|