Robinson Mcmorial Hospital Ballymoney Utt¢orporat¢d) Statement of Financial Activities for the Year Ended 31 December 2025 n¢luding Intome 2nd Expenditure Aceount and Statement of Total Recognised Gains and Losso8) Unrestrlcted fuDd5 EDdowrnent funds Total 2025 Note Encome And Endowznents from: Charitsble aotivities 313.228 377.740 690.968 Totsl inwme 313,228 377,740 690.968 Expenditure OD: ctwitable activities 9.395 185,644) 195.039) Total expenditwe 9,395 185,644 195.039 N¢t income 303,833 192.096 495,929 Net movement in funds 303.833 192.096 495.929 Reconelllatlon of fullds Totsl fvnds brought ftsrward 2,073,388 4.470.276 6,543,664 Totsl fidS cattied fotward 2.377,221 4,662,372 EndowmeDt fuDds 7,039.593 Total 2024 Unrestrieted funds Note In¢om¢ and Endowm¢nts from: Charitsblc actlVLtÈe5 205.463 533.912 739.375 Tolal income 205.463 533,912 739,375 Expenditure on: Ch#ri¢#ble #¢tiviti48 (9.818) {16g,763) (178.581) Total expendibjre {9,818) 168,763) 178,581) Net incorne 9),645 305.149 560,794 Net movement in fjjnds 195.645 365,149 560.794 ReconciliatlOD of lullds Total fimds brought forward Totsl fijnds wried fonvard 1.877,743 4.105,I27 4.470,276 5,982,870 6.543.664 2,073J88 All ordi¢ kn1141tÉLy%" okniivitirs d¢rivr rtuiii ¥uiiluLUULg uv¢iatioi dwui8 tlie above two Jxiiods. The fijnds breakdown for 2024 1$ showTh in note I l. The not¢s on pag¢s 12 to 19 fonn an integral part of these fthancial statetnetlts. Page 10
Robinson Memori21 Hnspital R2llym(Jrtey Untnrpnrgted) (Registration number: N1000726) Balance Sbeet as at 31 December 2025 202$ 2024 Note Fixed 85sets tnvestments 6,784,304 6.359,980 Current assets Debtors C&5h at bank and in hand 24,923 1,157,576 11.274 ,039,380 1.182,499 1,050.654 Creditors: Amounts laUIDg due wltbiD ODe yoar Net Current #ssets 10 927.210 {866,970 255,289 183.684 Net assets 7.039.593 6.543.664 Funth of the charity: Et)dowment fund5 4.662.372 4.470.276 UDre$trirted income fullds Unrestricted rtdS 2,377,221 2,073.388 Total funds 7.039.593 6,543.664 For the fmThciai year ending 31 December 2025 the charity was entitled to exemption from tudit under 5eetion 477 of the Companie5 Act 2006 relating to small companies. Directorg, re5pon$ibilities: The members have not required the charity to obtsin an audit of its Accounts for the year in question in *ceordance with section 476. and Th¢ directors acknowledge their re5ponsibÈlities for Complying with the requirements of the Act with respect accnunting recrbrds AnA the prepHTrtion of aceounts. The financial statements on pages 10 to 19 were approved by the trustees. a[ authorised for issue on l5 May 2026 signed on their behalf by.. Mr David Robinson (President) Trustee Ioe 'Iwst¢¢ Treasurer) The notes on pages 12 to 19 fomi an integral part of these fllwicl stst¢m¢nts. Pasell
Robillson Memorial 110sPltal Dallymoney On¢orporated) NotQ8 to the Financial Statements for the Year Ended 31 December 2025 I Charity 5ttus The charity is limited by guarantee. incosporated in Northern Ireland, and consequently doe5 not have Share capital. Ead) of the tnjstees is liable to contrtbute an amount not exceeding £1 towards the assets of the charity in the event of liquidation. The address of its registered offi¢¢ is: 23 Newal Road Ballymoney Co Antritn BT53 6HB Ttwe finarteial statements were authorised for issue by the trustees on 15 May 2026. 2 Accounting policie8 Summary of sigDificaDt c¢ounting policies nd key accounting estim•tes The prinoipal ac¢ounting polickes applied in the preparation of these financial st8t¢ments are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated. Statement of compli•nce Th¢ fjnancial Statements hav¢ been prepared in ae¢ordance with Accounting and RcFQrting by Tharities: SLe[D¢n1 of Re¢omm¢nd¢d Pr4C(i¢¢ applicable to ¢hatilies pr¢pwing their accounts iti accordance with th¢ Financial Reporting Standard appli¢able in the UK and Republic of Ireland (FRS 102) (effective l January 2015) - {Charities SOBP (FRS 102)). the Finartcial Reportirtg StsndaTd appli¢abl¢ in the UK and Republi¢ of Ir61atLd (FRS 102). ThGy also Gomply with th¢ G)tnpani¢s Act 2006 atLd Chari¢i¢s A¢¢ (North¢rn Ir¢land) 2008.. Ri nf pr•pgr&tiTh Robinson Memorial Hospital Bailyrnoney Uncorporated) meets the definition of a publi¢ bettefit entity uttder FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stAted tn the relevant Aecountln8 policy noteg_ The presentation CUEreney of these flnaneial statements is sterling. All aTrunts in the financial statements have b¢en rounded lo the ne8rest £1. Coing ¢onc•r The financial statements have been pr¢pared on a going ¢on¢ern basis. The 1rn5te¢5 have assessed a period of 12-". months from the date of approving the financial ststem¢nts with Tegard to th¢ appropri&tene5s of the going oonoern 4*5umption in propuring tho fuwr4¢ig1 sthtemonts.Tho tru-teos not¢ th8t ld believo th1 tho Gotnppny will ¢otLlinue &8 a going coneetn and be able to reaiise its &4ets and discharge its liabilities in the norn1 course of business. Page 12
Robinson Memorial Hospital Baltymoney Oncorporated) Notes to the Financial Statements for the Year Ended 31 December 2025 llltome and endowments Expenditure All expenditure 15 re¢ognised once there is a legol or constNctiv¢ obligation to that expendiNre, il 15 probable settlement i5 required. and the amount Can be me&%ured reliably. All costs are allocated to the applicable expenditure heading that aggregat¢ similar costs to that category. Where cosis ¢annot be directly attributed to particular he&dittgs they have been l0¢Ted on a b&8is consistent with the use of resources Chtsrilable aclivities Ckmritable expenditure comprises those costs incurred by th¢ rharity in the d¢livery of kts activities and services for its beneficiaries. It includes both costs that can be allocated ditectly to sueh actlYLties and those costs of an indirect nature n¢¢¢ssary to support them. Taxation The charity i5 considered to pas5 th¢ t¢5ts set out in ParagraplL I Schedule 6 of the Fittsnce Act 2010 therefore it meets the definition of a charithble company for UK corporation tax purposes. Accordingly, the charity is pot¢ntiaily exempt from taxation in respe¢t of income or capital gains received within categorie5 eov¢rcd by Chapter 3 Part I l of th¢ Corporation Tax Act 20 10 or Section 256 of the Taxation of Chargeable Gains Act 1992. to the ¢xtent that such in¢om¢ or gain5 8r¢ applied ¢xclusively to charitable purp05CS. Investment properties Inv¢stment property is ¢WTi¢d at fair value, derived from the Gurrent market prices for comparable real estaie determined by external valueY& The valuers use obs¢ryable tnarkei prices, adjusted if necessory for any diff¢r¢ry¢e in the natuK location or condition of the specific &sset. Chang¢s Èn fair value are re¢ognised in profit or loss. Fixed 35set inve5tm¢llts Fixed asset investments, other programme relatsd investmenw are included at market value at the balan¢¢ sheet date. Rea]ised gains and losses on investments are calculated as the di(frrence between sales proceeds and thcKr market value at the Start of the year, OT th¢ir subsequent ¢ost, atld are charged or credited to the Statem¢nt of Financial Activities in the period of disposal. Unrealised gains and losses repre5¢Dt the movem¢nt in market values during the year and arc crcdited or ¢harg¢d to the Statement of Financial Activities based on the maA(et value * the year end. Cash and cash equivalents Cash at]d Eobh ¥4ULvulriiiS WlllPti$¢ £asli hand ajxd call d¢p¢)Jits. ODd othet 5hort-t¢rnJ highly liquid invcsttnents that are readily convertible to a knowi amount of $h and are subject to an insignificant risk of chatlge in value. Fund structure Unrestricted income funds are general fvnds that gre available for use at the tnLSlee5' discretion in fvrtherance of the objectives of the chariry. Page 13
Robinson Memorial Hospital Ballymoney ancorporAted) Notes to the Financial Statements for the Year End¢d 31 December 2025 3 Income from ch4rit4ble activities Unrestricted GentrAI EDdowmettt funds Expendable FernDent Total 2025 Other Dividends and interest Rent receivable Gainl(Loss) on Investments subriPtiOns r¢G¢iv¢d & sale of books Donation5 received ReYalllatjOD mov¢m¢n¢ during year 85.447 132,644 53.000 218,091 59.599 95,528 6.599 95,528 45.042 45.042 176.135 96,568 272,703 306.629 6.599 185,644 192,096 690,968 Unr¢$¢ricted fllDds General Other Endowmtnt funds Expendable Perm8neDt Total 2024 Dividen(b and interest Rent reccivable Ga](LO5$) on Investsnents Subscription5 received & Sale of books [knnatio received Revaluation movement during yeor 84.996 115,763 53.000 200,759 58,190 428.456 S.190 428.456 235 2.743 235 2,743 112.299 63.307 48,992 200.273 5,l90 168,763 365,149 739,375 Page 14
Robinson Memorial Hospital Ballymoney (Incorporated) Notes to the Flnan¢ial Statements for the Year Ended 31 December 2025 4 Expenditure on chgrit*blÈ xetlvitiÈ8 Endowment funds Expendable UDrestricted fuDds General Other Total funds Northern Health and Social Care TnJs¢ Audit fee Advertisi Prititirtg & Postage Invesknent Managers Fees Secretarial Fcts Bank Fees Prnp¢rty Insurance Prop¢rty Maint¢nance 59.958 2,710 403 l8,659 593 34 {1,096) 120 59,958 2.710 403 26.129 593 107 (797) 192 1.559 1.165 102.624 396 7.470 73 299 72 585 500 974 665 102.624 General Expenses New facilities I l&lJ N¢wall Road Agent Fee5 Total for 201$ 396 7.543 1,852 185,644 195.039 Tot41 tor 2014 7.914 1,905 168.763 178.582 Page 15
Robinson Memorial HogpitAI BAllymonry IIneorporAte.d) NotQ8 to the Financial Statements for the Year Ended 31 December 2025 S Trus¢eè5 r¢muneratlOD esp¢nse5 No trustecs, nor any persons connected with the have received any r¢mun¢ration fiDm the ¢haTity dwing the year. No trnstees have received any reimbursed expenses or any other benefits from the charity during the year. 6 TaxatlOD The charity is a registered charity and is therefore exempt from taxation. 7 Ffixed aMet Investments 2025 2024 Investm¢n¢ properties Other investments 905,394 5,878,910 905,394 5.454,586 6.784J04 6,359.980 luvestment properties Investment properties Cost or ValuatlOD At l January 2025 Provision Al 3 1 Dcecmkr 2025 Net book value At 31 December 2025 905.394 At 31 Decetnbet 2024 905.394 A property valuation was Carried out on 10 January 2025.Th¢ of thi5 valuation was Market Value. The name and qualifjcation of th¢ independent valuer is Mr Daniel Henry MRICS and is qualified for the purpose of the valuation in accordance with January 2020 edition of the IUCS VaiuationQlobal Standards in¢oTporating the International Valuation Statldards Page 16
Robinson Memorial Hospit21 Ballymoney (Incorporated) Not to the Financial Statements for the Year Ended 31 December 2025 Other investments Listed investments Total Cost or ValuatioD At l January 2025 Revaluation ProfifllLossl on investment disposals Donatiott and income re-invested 5,454,586 272.703 95,529 56.092 5.454,586 272,703 95.529 56,092 At 31 December 2025 5.878,910 5.878.910 Net book value At 3 1 December 2025 5.878,9lO 5.878.910 At 31 December 2024 5,454,586 5,454.586 8 Debtors 2025 2024 Trade debtors Pr¢paym¢nts 9.262 15,661 10,173 i.ioi 24,923 11,274 9 Casb •nd ¢25h equivalellts 2025 2024 C&sh at baDk 1.157.576 1,039,380 10 Creditors: Amounts faliitsg due within one year 2025 2024 AlualS 927210 866.970 Page 17
Robin80n Memorial Hospital Ballymoney Oncorporatcd) Note5 to the Fillancial Statements for the Year Ended 31 December 2025 11 Funds Balance 9t 31 December 2025 Bx12nce At I J4nuary 2025 Incoming ruouTces Resources expended Unrestricted Bequests (2,073.388) {306,629) (6.599) 7.543 (2.372.474) (4,74 Bequest Property 1.852 Totgl unrestricttd 2.073.388) 313,228) 2.377.221 Endowrnent Pennanent (4.470.270 (192.096) (4,662.372) Expendabl¢ 185.644) 185,644 Total endowment 4.470.276 377.740 185,644 4,662,372) TDtsI fuDds 6,543,664) (690.968 195.039 (7,039,593) Balance at 31 Deeember 2024 Balamee at I JAttuary 2024 Incoming resources Resoureu expended Unrestricted Bequests (1.877.743) (200,272) 5,191 7,914 (2.070,101) Bequest Property 1,91M 3,287 Totsl unrestricted 1.877.743 205,463) 2.073.388 Endowrn¢nt Pernlellt (4,105,127) (365,149) IOil,70J {4.470,276) Expendable ioJ,-16J Total endowmellt 4,105,127} 5,982,870 (533,912) 739,375) 168.763 4.470,276) (6.543,664) Total Iullds 178,581 B¢que8ts The bequests relate to & Trust Fund established by deed of gift from Mr William Taggart alld a Trust Fund es¢ablish¢d from a bequest from the estst¢ of Mr Thomas Henry, and the Gault I'rust and bequests from the estate5 of Genevieve Robitlson. Wallace McNaul. Mrs Nancy Pullen, Mr A Mcltr¢avey, Mr E Leeper and Lena May Bell. Other donations to be used for the benefit of the Robsnson Menlorial Hospital are accounted for, includin8 donatiQDS durin8 the year from the late Daft Hamii P Weir and the Rotary Club. Page 18
Robinson Memorial Hospital Ballymoney ncorpOrated) Not&8 to the Financial Statements for the Yr Ended 31 December 2025 12 Anlysis of Det xssets between funds unrtrIcted runds General Total funds #t 31 December 2025 Endowment funds PermaThrut ExpeDdable Fixed a55et investments Current &$5ets Current liabilities 2,12l.932 257,741 {2.452 4,662J72 6,784.304 1,182.499 927,210 924,758 924,758) Total nct assets 2,377.221 4,662.372 7.039,593 Unrestritted funds General Tot1 funds at 31 December 2024 Endowment fund5 Penn4nent Expendable Fixed asset inve51rnents Current &8sets Current Itabili¢ie5 1,889,704 185.085 1.401) 4,470,276 6,359,980 1,050,654 866.970 865,569 865,569) Totsl net assets 2.073.388 4.470.276 6,543,664 Pe 19