NFRN Cliaritable Funds Chayity ReglstrhtionNo. 209280 Statement of Financial Activities For thc Year ended 31 Deceinber 2025 2025 2024 Note luconiiiig i?soui'ces Inv¢stmeiit income Intei'est I'eceivablc Total income 1,346 1.679 679 ROUl.ceS expeiided Gi'aiils payable Manageinent and adininists'ation 7,750 23 11,750 Total resources expeJ]ded Net incoming i'esouvces Realiscd gain oil disposal of inv¢slnicnts Ui)realised gain on revaluation of iiivestiiients 13,638 5,756 5,659 4,746 4,800 3.278 Plet surplu8 for the year 25,053 12,824 Total funds broLl8ht forwai'd at l.qt Januaiy Total funds Larried forward at 31.$t December 890 906 91% 959 878 082 890 906 All activities al'e classified as covtinuing. The a¢counting policies and notes on pages 9 10 12 fomi pai't of these financial slateinenls. Page | 7
NFRN ChAritable Funds Charity RegistrationNo. 209280 Notes to the Financial Statements For the Year elided 31 December 2025 l. Aetounting policies (continued) l.S Iiivestn)ents All gains and losses al'e taken to the statement of financial activitie.s in tl)¢ yeai. in wl)itih tl)ey arise. Rruli¥trd bJdi£ib uiid Ivbbu UJI I12VUbliiiLiiLb aJ"¥ U¢JlLuI(IL¢d <15 ilIL dirr¥FenL¥ btttw¥¢ii salcE pi'()ccc(f.s and their opening cariyiiig value oi. their pui'chase value if acquii'ed siibseqiient to Ilic fii'st day of tlie financial yeai.. Unrealised gains and losses are calculated as the diffei'ence betw¢¢n the mai'l(et value at the year end and their cariyii)g value. 1.6 Taxation NFRN Chai'itable Funds is a cliai'ity within Il)e meaniiig of Taxes Act and is, tliei'efore eligible to claii Lci'lain exemptions to incoine tax and capital Eains tax. A5 a consequence, no charge to taxation has arisen. 1.7 Cashfloiv Statement lii accordajicr witli r.RS 102 Stkntioii IA as applJcabl¥ Iv iiiiullri tyliai"ilirb. aiid uii L]Jr bdbiè ur qualifying as a sn)all cliarity, a cash flow statement has not been prepaiEd. 2. Incoming resources 202.5 2024 Other inteitst i'eceivable Incoine fi'om managed investments 28,265 21,000 3. Resources expended Included: 2025 2024 Grants payable Investment tnanagemerit fees Audit and aoUntaneY fees 7,750 745 11.700 899 Page | 10