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17/07/2024 



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|||Unrestricted|Restricted|Total|Total|
|---|---|---|---|---|---|
||Notes|Funds<br>€|Funds<br>â|2023<br>f|2022<br>€|
|lncome and Expenditure||||||
|lncome and Endowmentsfrom:||||||
|Donations andlegacies|2|77,578||77,578|74,360|
|Charitable activities||2,O25,379||2,025,379|1,916,625|
|Othertrading activities|3|9,414||9,414|6,870|
|lnvestments|3|2,251||2,251|232|
|Total||2,114,622||2|1,998,087|
|Expenditure on:||||||
|Raisingfunds||13,685||'13,685|12,553|
|Charitable activities||2,169,262||2,169,262|1,549,605|
|Total|5|2,182,947||2,182,947|1,562,158|
|Netmovementinfunds||(68,325)||(68,325)|435,929|
|Reconciliationoffunds:||||||
|Totalfunds broughtfonvard||4,095,343||4,095,343|3,659,414|
|Totalfundscarried forward||4,027,018||4,027,018|4,095,343|





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||Notes|2023<br>Ê|2022<br>t|
|---|---|---|---|
|Fixed Assets||||
|Tangible fixedassets<br>lntangible fixedassets<br>lnvestments|7II|375,263<br>3,053<br>4|386,342<br>4,381<br>4|
|||378.320|390,726|
|Gurrent Assets||||
|Stockandworkinprogress||1,618,784|1,629,537|
|Debtors|10|2,124,712|2,051,571|
|Cash at bank andin hand||643,554|692,768|
|||4,387,050|4,373,876|
|Creditors:Amounts fallingdue||||
|within oneyear|11|628,529|547,436|
|NetCurrent Assets||3,758,521|3,826,440|
|Greditors:Amounts fallingdue||||
|after oneyear|11|108,757|120,757|
|NetAssets||4,028,083|4,096,409|
|Funds||||
|Share capital|12|1,066|1,066|
|Unrestricted funds|13|4,027,017|4,095,343|
|||4,028,083|4,096,409|





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||Notes||2023|2022|
|---|---|---|---|---|
||||f|Ê|
|Cashflows fromoperatingactivities:|||||
|Netcash provided by(used in)operating activities|A||(49,134)|(22,202)|
|Cash flowsfrominvesting activities:|||||
|Dividends, interest and rentsfrom investments|||2,251|232|
|Purchaseofproperty, plantandequipment|||(2,330)||
|Purchaseofintangible assets||||(1,061)|
|Netcashprovidedby(usedin) investing activities|||(7e)|(828)|
|Changeincashand cash equivalents intheperiod|||(49,2141|(23,030)|
|Cash andcashequivalentsatthebeginning ofiheperiod|||692,768|715,798|
|Cash andcashequivalentsattheend oftheperiod|||643,554||
|||||-ô02ñ6|
|A.Reconciliation of net income/(expenditure)tonet cash|flowfrom|operating activities|||
|Netincome/(expenditure) forthe reportingperiod|||(68,325)|435,929|
|Adjustmentsfor:|||||
|Depreciationcharges|||13,409|14,936|
|Amortisationcharges|||1,328|1,284|
|Dividends, interest and rentsfrom investments|||(2,251)|(232)|
|Loss/(profit)on the sale of fixed assets|||||
|(lncrease)/decreasein stocks|||10,753|(116,276)|
|(lncrease)/decreasein debtors|||(73,141)|(311,361)|
|lncrease/(decrease)in creditors|||093|(46,481)|
|Netcash proficedby(usedin)operatingactivities|||,134|_(22,204|
|Analysisofchanges innetdebt|Atstartof|||Atendof|
||year|CashFlows||year|
|Cash|692,768|-|49,214|643,554|
|Total|||||





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|lncomefrom donationsand legacies|||||
|---|---|---|---|---|
||Unrestricted|Restricted|Total|Total|
||Funds|Funds|2023|2022|
||â|â|Ê|€|
|Operatinggrantsfromparentorganisation|61,r63||61,163|58,250|
|Donations|16,415||16,415|16,110|
||77,578||77,578|74,360|





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|3|lncomefromothertrading activitiesand|investment|s||||
|---|---|---|---|---|---|---|
||||Unrestricted|Restricted|Total|Total|
||||Funds|Funds|2023|2022|
||||€|I|Ê.|Ê|
||Other income||9,414||9,414|6,870|
||||9,414||9,414|6,870|
||Bank interest||2,251||2,251|232|
|4|Resources expended on charitableactivities||||||
||||Unrestricted|Restricted|Total|Total|
||||Funds<br>f|Funds<br>Ê|2023<br>â|2022<br>f|
||Productionand distributionofbooks||1,646,014||1,646,014|1,378,411|
||Grants to relatedcharities||34,256||34,256|18,571|
||Support costs||471,894||471,894|160,084|
||||2,152,164||2,152,164|I,557,066|
|5|Analysisofresourcesexpended||||||
||byexpenditure type|Staff|||Total|Total|
|||Costs|Other|Depreciation|2023|2022|
|||Ê|€|Ê|â|Ê|
||Costof generating voluntaryincome<br>Advertising andpublicity||r3,685||13,685|<br>12,553|
||Charitableactivities||||||
||Grantstorelated entities||34,256||34,256|18,571|
||Productionanddistribution ofbooks|578,133|1,067,881||1,646,014|1,378,411|
||Support costs|153,528|303,629|14,737|471,894|142,590|
||Governancecosts||17,098||17,098|10,033|
|||731,661|1,436,549|14,737|2,182,947|1,562,158|



|Support costs havebeenallocatedonthebasis ofstafftimings|incurred.||
|---|---|---|
|lncluded withintotal expenditure:|Total|Total|
||2023|2022|
||Ê|€|
|Auditor' remuneration|17,098|10,033|
|Pensioncosts|65,730|61,446|





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|Staff Costs<br>Fortheye|ar ended 31 December 2023<br>(continued)||
|---|---|---|
||2023|2022|
|Staff costsconsistof:|Ê|Ê|
|Salaries|575,104|549,871|
|Social securitycosts|49,949|49,80r|
|Pensioncosts|65,730|61,446|
|Travelexpenses|38,362|21,344|
|Other staffexpenses|2,516|3,564|
||_!31,661_|686,026|



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|TangibleFixedAssets||||
|---|---|---|---|
||Freehold|Fixturesand||
||property<br>f|Equipment<br>Ê|â<br>Total|
|Gost||||
|AtIJanuary2023|402,417|318,495|720,913|
|Additions|2,330||2,330|
|Disposals||||
|At31December2023|404 747|318,495|723 243|
|Depreciation||||
|At1January2023|63,836|270,735|334,571|
|Charge fortheperiod|1,800|11,609|13,409|
|Eliminated on disposal||||
|At31December2023|65,636|282,344|347,980|
|NetBookValue||||
|At31December2O23|339,111|36,151|375,263|
|At31December2022|338,581|47,760|386,342|





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|IntangibleFixedAssets<br>|||
|---|---|---|
||Website||
||Costs|Total|
|Gost|||
|At1January2023|7,967|7,967|
|Additions|||
|As3lDecember2023|7,967|7,967|
|Amortisation|||
|Al1January2023|3,585|3,585|
|Charge fortheperiod|1,328|1,328|
|At31December2023|@|@|
|NetBookValue|||
|At31December2023|3,053|-õ'F|
|At31December2022|@|-¿;3-BT-|



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|Company|Principal<br>Activity|Capitaland<br>reserves|Profit (Loss)<br>foryear|
|---|---|---|---|
|||2023<br>f|2023<br>I|
|Houseof NaturalFood Limited|Retail|(4,742)|(1,574',)|
|Debtors||||
|||Ê<br>2023|t<br>2022|
|Amountsdueaftermorethanoneyear:||||
|Trade debtors||951,950|834,465|
|Amountsduewithinone year:||||
|Trade debtors||1,119,671|1,169,173|
|Grants receivable||16,434|17,801|
|Amounts due from subsidiary undertakings||2,598|8,443|
|Otherdebtors||10,415|7,689|
|Prepaidexpenses||23,644|14,000|
|||2,124,7122,051,571||



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|Greditors|||
|---|---|---|
||2023|2022|
||Ê|Ê|
|Amountsfallingduewithinoneyear:|||
|Trade creditors|479,110|425,562|
|Amounts due toparentcharity|12,000|12,000|
|Othertaxesandsocial securitycosts|10,969|9,911|
|Accrued expenses and deferredincome|103,500|71,632|
|Other amountspayable|22,950|28 331|
||628,529|547,436|
|Amountsfallingdueafteroneyear:|||
|Amountsduetoparentcharity|108 757|120757|
|Sharecapital|2023|2022|
||Ê|€|
|Allotted, calledup andfullypaid|||
|1,066 Ordinary shares of€1each|1,066|1,066|



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|13|Funds analysis|Balanceat<br>IJanuary<br>2023<br>â|MovementinResources<br>IncomingOutgoingTransfers<br>[âe|MovementinResources<br>IncomingOutgoingTransfers<br>[âe|MovementinResources<br>IncomingOutgoingTransfers<br>[âe|Balanceat<br>3lDecember<br>2023<br>I|
|---|---|---|---|---|---|---|
||Unrestrictedfunds||||||
||Designatedfunds||||||
||Propertyfund|39'1,048|3,391|(16,123)||378,316|
||Futurebaddebts|647,000||||647,000|
||Property maintenance|553,532||||553,532|
||Transitionalpension||||||
||assistance|40,606||||40,606|
||Exchangefluctuation|227,578<br>1,859,765|3,391|(16,123)|247,994<br>w|475,572<br>@|
||Generalfunds||||||
||General fund|2,235,578|2,111,231|(2,166,824)(247,994)||1,931,991|
||Sharecapital|1,066<br>2|2,111,231|(2,166,824)(247,e94)||1,933,057<br>1,066|
||Total unrestricted funds|4,096,409|2,114,622|(2,182,947)||4,028,083|
||Totalfunds|4,096,409|2,114,622|(2,182,947)||4,028,083|



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|RelatedParty Transactions||||
|---|---|---|---|
|||2023|2022|
||BUC|Total|Total|
|Goodssoldto relatedparty|449,423|449,423|101,134|
|Amountsowedto relatedparty|120,757|120,757|132,757|