REGISTERED COMPANY NUMBER: N1071575 (Northern Ireland)
REGISTERED CHARITY NUMBER: 100403
Report of the Trustees ond
Unaudited Financial Statements
for the Year Ended 31 October 2022
for
KILKEEL CHARITABLE TRUST
M.B.McGrady & Co
Chartered Accountants
Rathmore House
52 St Patricks Avenue
Downpatrick
Co. Down
BT30 6DS

KILKEEL CHARITABLE TRUST
Contents of the Financial Statements
FOR THE YEAR ENDED 31 OCTOBER 2022
Page
Report of the Trustees
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
8 to 13

KILKEEL CHARITABLE TRUST
Report of the Trustees
FOR THE YEAR ENDED 31 OCTOBER 2022
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with
the fmancial statements of the charity for the year ended 31 October 2022. The trustees have adopted the provisions of
Accounting and Reporting by Chariti¢s'. Statement of Recommended Practice applicable to charities preparing their
accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)
(effective l January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The company is established to promote the developinent of community based projects which will enhance individual's
skills, confidence and well-being.
Significant activities
The Charity has been delivering a programme of personal well-beÈng through their involvement with the Healthy Living
Centre Alliance. This is a network of community Eed health improvement organisations based in areas of high health
inequalities throughout Northern Ireland. The company's involvement in the Warni Well and Connected Programme is to
promote and deliver workshops and initiatives to encourage individua15 to take control of their own health and
well-being.
FINANCIAL REVIEW
Principal funding sourees
Funds to support the aims and objectives of the charity in ternis of th¢ Warni Well and Connected Programme has been
secured from the Healthy Living Centre Alliance and has resulted in this initiative being promoted within the
community.
Reserves policy
The reserves policy of Kilkeel Charitable Trust is to maintain an operating surplus on an ongoing basis thereby
accumulating unrestricted fundtng reserves. These reserves are to be retained in order to meet precautionary fmancial
requirements.
Going eoncern
Aft¢r making appropriate enquiries the board of trustees has a reasonable expectation that the trust has adequate support
to continue in operational existence for the foreseeable ￿ture. For this reason it continue5 to adopt the going concern
basis in preparing the financial statements.
FUTURE PLANS
The Charity will seek to ensure the provision of community led projects and to support the delivery of these to the benefit
of the members of the local community.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The company's name is Kilkeel Charitable Trust
The organisation is a charitable company limited by guarantee, incorporated on the 26th January 2009, and registered as
a charity on the 25th September 2014. The company was established under a Memorandum of Association which
established the objects and powers of the charitable company and is governed under its Articles of Association. In the
event of the company being wound up members are required to contribute an amount not exceeding £1.
The Directors of the Company for the purposes of charity law and under the company's Articles of Association shall
manage the business of the company and exercise all the powers of ihe company. Each year one third of the directors
shall retire by rotation from office and being eligible offer themselves for re-election. Due to the nature of the charity's
work the Directors seek to ensure that the needs of the community are appropriately reflected though the diversity of the
directors. To enhance this Directors are sought who have an interest and understanding of the charity's work.
Recruitment and appointment of neiv trustees
The trustees are familiar with the practical work of the charity. Additionally, where new trustees are invited and
encouraged to familiarise themselves with the work of the charity and in the context in which it operates.

KILKEEL CHARITABLE TRUST
Report of the Trustees
FOR THE YEAR ENDED 31 OCTOBER 2022
STRUCTURE, GOVERNANCE AND MANAGEMENT
Organisational structure
The day to day decision making is undertaken by the Development Officer under the guidance of the Board of Directors.
Financial rnatters are addressed by the Development Officer in conjunction with the Board of Directors.
It is the responsibility of the Board of Directors along with the Development Officer to ensure that the ￿nderS
regulations are met and adhered to.
REFERENCE AIYD ADMINISTRATIVE DETAILS
Registered Company number
N1071575 (Northern Ireland)
Registered Charity number
100403
Registei'ed orrice
Nautiliis Centre
Rooney Road
Kilkeel
Co. Down
BT34 4AG
Trustees
Mi. V Aiken M.B.E. Director of Sales
Mi. H Nicholson M.B.E. Fish Merchant
Mi. G Coulter M.B.E. Manufa¢tur¢r
Mi. J Cunningham TeacherlButcher
Mr W J N¢well MD Seafood Company
Mi. S McKee Retired
Ms M D M Coulter Solicitor
Mr A Hanna Enti'epreneur
Mr K Fitzpatrick Banking
Company Secretary
Mr S McKee
Independent Examiner
Conaill McGrady FCA
M.B.McGrady & Co
Chartered Accountants
Rathmore House
52 St Patricks Avenue
Downpatrick
Co. Down
BT30 6DS
Solicitors
Ms Diane Coulter
125 Harbour Road
Kilkeel
Co. Down
BT34 4AT

KILKEEL CHARITABLE TRUST
Report of the Trustees
FOR THE YE< AR EI NDED 31 OCTOIIER 2022
TRUSTEES, RESPONSIBILITY STATEMENT - continued
Company law requires Ihe trustees to prepare financial statements for each financial year which give a true and fair view
of the state of affairs of the chai'itable company and of the incoming resources and application of resources, including
the income and expenditure, of the charitable company for that period. In pr¢paring those financial statements, the
trustees are required to
select suitable accounting policies and then apply them consistently.
observe the methods and principles in the Charity SORP.
make judgements and estimates that are reasonable and prudent.
prepare the financial statements on the going concern basis unl¢ss it is inappropriate to presume that the charitable
company will Continue in business.
The trustees are responsible for keeping proper accounting r¢cords which disclose with reasonabl¢ accuracy at any time
the financial position of the charitable company and to enable them to ensure that the financial statements comply with
the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for
taking reasonable steps for the prevention and detection of fraud and other irregularities.
Independent Examiner
Each of the persons who is a Iruslee at the date of approval of this report confirn)s Ihal:
so far as they are aware, there is no I'elevant infoiination of which the charity's independent examiner is unaware of;
and
they have taken all steps that th¢y ought to have taken as a trustee to make themselves aware of any relevant
infomiation and to establish that the charity's independent examiner is aware of that information.
Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies
exemption.
Approved by order of the board of trustees on 25 July 2023 and signed on its behalf by:
Mr W J Newell - Trustee

Independent Examiner's Report to the Trustee5 of
Kilkeel Charitable Trust
I report on the accounts of the company for the year ended 31 October 2022, which are set out on pages five to thirteen.
Respeetive responsibilities of charity trustees and examxner
As the charity's trustees (and also the directors for the purposes of company law) you are responsible for the preparation
of the accounts in accordance with the requirements of the Companies Act 2006.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent
examination, it is my responsibility to:
exarnine the accounts under Section 65 of the Charities Act
follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland
under Sectton 65(9)(b) of the Charities Act
state whether particular matters have come to my attentLOn.
Basi5 of the independent examiner's report
I have examined your charity accounts a5 required under Section 65 of the Charities Act and my examination was carried
out in accordance with the general Directions given by the Charity Commission for Northern Ireland under Section
65(9)(b) of the Charities Act. The examination included a review of the accounting records kept by the charity and a
comparison of the account5 presented with thos¢ records. It also included consideration of any unusual items or
disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters.
My role is to state whether any material matters have come to my attention giving me cause to believe:
That accounting records were not kept in accordance with Section 386 of the Companies Act 2006
That the account5 do not accord with those accounting records
That the accounts do not comply wlth the accounting requirements of Section 396 of the Companies Act 2006
and with the methods and principle5 of the Charities Statement of Recommended Practice applicable to charities
preparing their accounts in a¢¢ordance with the Financial Reporting Standard applicable in the UK and Republic
of Ireland
That there is further infonnation needed for a proper understanding of th¢ accounts to be reached.
Independent examiner's statement
I have completed my examination and have no concern5 in respect of the matters (l) to (4) listed above and,
connection with following the Directions of the Charity CommLS5ion for Northern Ireland, I have found no matters that
require drawing to your attention.
Conaill McGrady
The Institute of Chartered Accountants in Ireland
M.B.McGrady & Co
Chartered Accountants
Rathmore House
52 St Patricks Avenue
Downpatrick
Co. Down
BT30 6DS
25 July 2023

KILKEEL CHARITABLE TRUST
Statement of Financial Activities
FOR THE YEAR ENDED 31 OCTOBER 2022
31110122
Total
funds
31110121
Total
funds
Unrestricted
funds
Restricted
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
8,240
8,240
4,143
Charitable activities
Charitable activities
Restricted fund5
2,400
61,773
26,680
26,680
Total
8,240
26,680
34,920
68,316
EXPENDITURE ON
Charitable activities
Charitable activities
Restricted ￿ndS
7,796
7,796
26,680
6,477
61,773
26,680
Total
7,796
26,680
34,476
68,250
NET JNCOME
444
444
66
RECONCILIATION OF FUNDS
Total fimds brought forward
343
343
277
TOTAL FUNDS CARRIED FORWARD
787
787
343
The notes fonn part of these financial statements

KILKEEL CHARITABLE TRUST
Balanee Sheet
31 OCTOBER 2022
31110122
Total
funds
31110121
Total
funds
Unrestricted
funds
Re5trieted
funds
Notes
FIXED ASSETS
Tangible assets
745
745
877
CURRENT ASSETS
Debtors
Cash at bank
14,358
14,677
28,987
29,035
28,987
19,781
17,415
14,358
43,664
58,022
37,196
CREDITORS
Amounts falling due within one year
(14,316)
(43,664)
(57,980)
(37,730)
NET CURRENT ASSETS
42
42
(534)
TOTAL ASSETS LESS CURRENT
LIABILITIES
787
787
343
NET ASSETSIILIABILITIES}
787
787
343
FUNDS
Unrestricted funds
787
343
TOTAL FUNDS
787
343
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year
end¢d 31 October 2022.
The members have not required the company to obtain an audit of its f￿anCIal statements for the year ended
31 October 2022 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilitie5 for
(a)
ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the
Companies Act 2006 and
preparing financial statements which give a true and fair view of the state of affairs of the charitable company as
at the end of each f￿anCIal year and of its surplus or deficit for each financial year in accordance with the
requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act
2006 relating to financial statements, so far as applicable to the charitable company.
(b)
The notes fonn part of these fmancial statements
continued...

KILKEEL CHARITABLE TRUST
Balance Slieet - continued
31 OCTOIIER 2022
These financial statements have been prepared in accordance with the provisions applicable to charitable companies
subject to the small companies regime.
The financial statements were approved by the Board of Trustee5 and authorised for issue on 25 July 2023 and were
5ign¢d on its behalf by:
Mr W J Newell - Trustee
The notes form part of these financial statements

KILKEEL CHARITABLE TRUST
Notes to the Financial Statements
FOR THE YEAR ENDED 31 OCTOBER 2022
ACCOUNTING POLICIES
Basis of preparing th¢ financial statement5
The fmancial statements of the charitable company, which is a public benefit entity under FRS 102, have been
prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement
of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republi¢ of Ireland (FRS 102) (effective l January 2019),,
Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of
Ireland, and the Companies Act 2006. The f￿anCIal statements have been prepared under the historical cost
convention.
Income
All income is recognised kn the Statement of Financial Activities once the charity has entitlement to the ￿nds, it
is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are reCO￿lSed as expenditure as soon as there is a legal or constructive obligation committing the
charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and
the amount of the obligation Can be measured reliably. Expenditure is accounted for on an accruals basis and has
been classified under headings that aggregate all cost related to the category. Where costs cannot be directly
attributed to particular headings they have been allocated to activittes on a basis consistent with the use of
resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful
life.
Fixtures and fittings
150/0 on reducing balance
Taxation
The charity 15 exempt from corporation tax on its ¢haritabl¢ activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions
arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the fmancial statements.
Going concern
The trustees assess whether the use of going concern is appropriate in that whether there are any material
uncertainties related to events or conditions that may cast significant doubt on the ability of the company to
continue as a going concern. The trustees make this assessment in respect of a period of at least one year from
the date of authorisation for issue of the fmancial statements and have concluded that the trust has adequate
support to continue in operational existence for the foreseeable future and there are no material uncertainties
about the trust's ability to continue as a going concern. thus they continue to adopt the going concern basis of
accounting in preparing the fmancial statements.
continued...

KILKEEL CHARITABLE TRUST
Notes to tlie Finaneial Statements - continued
FOR THE YEAR ENDED 31 OCTOBER 2022
NET INCOME/(EXPENDITURE)
Net incomel(expenditure) is stated after chargingl(crediting):
31110n2
31110lll
Independent examination fees
Depreciation - owned assets
1,780
132
1,570
23
TRUSTEES, REMUNERATION AND BENEFITS
There were no trustees, remuneration or other benefits for the year ended 31 October 2022 nor for the year ended
31 October 2021.
Trustees, expenses
There were no trustees, expenses paid for the year ended 31 October 2022 nor for the year ended
31 October 2021.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
funds
Restrieted
funds
Total
funds
INCOME AND ENDOWMENTS FROM
Donations and legacies
4.143
4,143
Charitable activities
Charitable activitie5
Restricted ￿ndS
2,400
2,400
61,773
61,773
Total
6,543
61,773
68,316
EXPENDITURE ON
Charitable aetivities
Charitable activities
Restricted funds
6,477
6,477
61,773
61,773
Total
6,477
61,773
68,250
NET INCOME
66
66
RECONCILIATION OF FUNDS
Total fund5 brought forward
277
277
TOTAL FUNDS CARRIED FORWARD
343
343
continued...

KILKEEL CHARITABLE TRUST
Notes to the Financial Statements- Continued
FOR THE YEAR ENDED 31 OCTOBER 2022
TANGIBLE FIXED ASSETS
Fixtures
and
rittings
COST
At l November 2021 and 31 October 2022
900
DEPRECIATION
At l November 2021
Charge for year
23
132
At 31 October 2022
155
NET BOOK VALUE
At 31 October 2022
745
At 31 October 2021
877
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31110122
31110121
Trade debtors
Other debtors
29,035
18,922
859
29,035
19,781
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31110122
31110121
Bank loans and overdrafts (see note 8)
Trade creditors
Accruals and deferred income
13,848
42,332
1,800
8,075
28,015
1,640
57,980
37,730
LOANS
An analysis of the maturity of loans is given below:
31110122
31110121
Amounts falling due within one year on demand:
Bank overdrafts
13,848
8,075
io
Continued...

KILKEEL CHARITABLE TRUST
Notes to the Financial Statements- continued
FOR THE YEAR ENDED 31 OCTOBER 2022
MOVEMENT IN FUNDS
Net
movement
in funds
At
1111121
At
31110122
Unrestricted funds
General fund
343
444
787
TOTAL FUNDS
343
444
787
Net movement in funds, included in the above are as follows..
Incoming
resources
Resources
expended
Movement
Sn funds
Unrestrieted funds
General fund
8,240
(7,796)
444
Restricted funds
Derg Valley Healthy Living Centre
Kilkeel Community Association
ASDA
Architectural Heritage Fund
Pieta House
17,389
1,023
400
1,666
6,202
(17,389)
(1,023)
(400)
(1,666)
(6,202)
26,680
(26,680)
TOTAL FUNDS
34,920
(34,476}
444
Comparatives for movement in funds
Net
movement
in funds
At
1111120
At
31110121
Unrestricted funds
General fund
277
66
343
TOTAL FUNDS
277
66
343
continued...

KILKEEL CHARITABLE TRUST
Notes to the Finaneial Statements - continued
FOR THE YEAR ENDED 31 OCTOBER 2022
MOVEMENT IN FUNDS- eontinued
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
6,543
(6,477)
66
Restricted funds
Healthy Living Centre Alliance
Derg Valley Healthy Living Centre
Clanrye Group Limited
Co-operation Ireland
ASDA
Architectural Heritage Fund
19,500
27,116
6,977
1,446
900
5,834
(19,500)
(27,116)
(6,977)
(1,446)
(900)
(5,834)
61,773
(61,773)
TOTAL FUNDS
68,316
(68,250)
66
A current year 12 months and prior year 12 months combined position is as follows:
Net
movement
in fund5
At
1111120
At
31110122
Unrestricted funds
General fund
277
510
787
TOTAL FUNDS
277
510
787
12
continued...

KILKEEL CHARITABLE TRUST
Note5 to the Financial Statements- continued
FOR THE YEAR ENDED 31 OCTOBER 2022
MOVEMENT IN FUNDS- continued
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are
as follows..
Incoming
resourees
Resources
expended
Movement
in funds
Unrestricted funds
General fund
14,783
(14,273)
510
Restricted funds
Healthy Living Centre Alliance
Derg Valley Healthy Living Centre
Clanrye Group Limited
Co-operation Ireland
Kilkeel Community Association
ASDA
Architectural Heritage Fund
Pieta House
19,500
44,505
6,977
1,446
1,023
1,300
7,500
6,202
(19,500)
(44,505)
(6,977)
{1,446)
(1,023)
(1,300)
(7,500)
(6,202)
88,453
(88,453)
TOTAL FUNDS
103,236
(102,726)
510
io.
RELATED PARTY DISCLOSURES
There were no related paty transactions for the year ended 31 October 2022.
13