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
R￿OUl.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.
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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 a￿oUntaneY fees
7,750
745
11.700
899
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