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 fi￿dS 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 5t*tus
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:
S￿Le[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..
R**i* 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 aTr￿unts 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 l￿d believo th￿1 tho Gotnppny
will ¢otLlinue &8 a going coneetn and be able to reaiise its &4ets and discharge its liabilities in the norn￿1 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
Fern￿Dent
Total
2025
Other
Dividends and interest
Rent receivable
Gainl(Loss) on Investments
sub￿riPtiOns 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
A￿lualS
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
Pern￿lellt
(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 Y￿r Ended 31 December 2025
12 An*lysis of Det xssets between funds
unr￿trIcted
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
Tot*1 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
P￿e 19