FAC (Frlthx15Mp •MI Ufifftd p•ny Umltod by 6uarantth1 Yt•r •ndod 31 Otlober 2023 Yotsl Oonatkxts and lepcle5 tharltsble actlvltles 4330 L¥792 1.226.069 791 1.466.792 520 L469,912 469,912 I231.1> Expendftyr• Expendlture on r•hlnB fundL' Costs of ratsln8 domtkns and Expethrn on charltabk actMtI4s 9A0 1245329 1,24S.329 L245J29 I,108> 4SJ29 LIC4870 Pkt hKwn•lld•fidt) 224.S83 121320 Ottwr Vknsl(lasses> 214,583 122J20 Rele•se of defefr•d Incornt prov151 Total furth W foThvard 1.126.798 &35U81 798 I.C¥)4A78 The st•t•ment of firn¢0•1 xtlvltle5 and •wndityre derlrt Irom Gont udes all 8aln5 and reco8nts¢d In the y•w. All Inc(Kne
. (Frfend$h1pd CathTn) Uffdi•d Y•ar •nded 31 O¢tobor 2023 4 1 Tawlbl• fald aM•ts 392J93 14 17,911 Q17.Ta2 035.n4 1&891 4J77 82L868 Cath at bank In hand Credltors.. falllry wlthln year 87.363 lJ5&381 Crodltars: faulry due after than one year 5&381 798 Unrnstrkted funds: Denat•d funds (Xher unrertrfcted IrKome fvnds T¢thl unfestflctd funds 285,Lf 84&798 1.126.798 L55&381 17 lJ51381 These flnandal statements have be• alable to comynl•s subject to th prepred In acth¥nce wlth the Pr1$10$ small compae5. re81Th.
FA. . {Frf•ndsNp and C•rfry Tn*) Umltod These financlal Slatemeiits were ap 2024 and aro slamd b@half of the Ixwd of tnst••s •Thl authorw for Issw 31Julv board by. Hao8erbo Mr5 U Uthy
. {Frl•ndshlp unt•d by rIThIee, In NorthErn Irelwvj and a rfSter¢il the retered ollke Is 37 Usn•skea Road. BnrnNII. Lbrwk¢•, dwrfty In Ntrn IrelaThL The addfe5S Co. Fernianaah. These IlnarKlal statements have been p ltept 5tarthrd •pplcabl¢ In the U Pr•th ¥ppllc4ble to thirltle5 wyrln stard apae lft UK and Rew Ch•wttks Act 2011. Pored ir• compli• FRS 102, The Fkwnd•l a$ the Repth of Irel•nrf. the Ststernert of ReGommendod thelr accounts In aCcord•e wlth th¢ F1•1 Ryrtlry lic Irdand IFAS 1021 IChrft1•5 S(XIP IFRS 102)> and wbth tIKg Tl fiMnci41 staieThnts hm been cffl•kn fixed assets ii•d on the hlstorl¢al cost b•sl4 as modmed IV re¥•t1 of The finond•l st•t•m Ke pwewfed I stvlln& whkh l%th¢ Gwr•w of thq ontrty. Tlw• ar• no m•terf•l imeort•liitles a thwtys alJRry to contIn. Th• weprntlcffj of the fibwnclal ts reWre5 MinwnI ro mak• Aenty estlmit•s and . Thoso •rtlm•tes and t4efflents ar• eontknty rth4ew•d •cM IdIeMpectItl{y ol future ¢its that are bell•4Td tu be SOnable WKIEr the CMsta at th• &tIOn of tho trusteos to fwlh•r any of the thwlly e•mMred by ih• trustees lor p•riiculv luture prOtt or ¢x6 on tltr #w)dltur• d¢d•red by tlx or tlwh the tmns ol an appeal, and f•ll Into ont of
I IncornlN resourrns are Induded In t e statement of lknaKlal athlths when •rtltlfdnent yssed to n4c benefits assodated wlth the trc1kn f¥AU ft4M to tl ed. The folloty spedft pollcles are appllad to p•rtlculJr th•th and the •nount can be rellabty - lrttyne Irom donatk>ns or 8rints Is Is wob•bl¢ •nd Its •mourt be me whn th1 Is of entldernt to the recelpt sur•d rell•bty. pt k probAbl• and entlilwn•nt15 establthe •1 th• of 8ood5 unless thts15 Impra¢tbc•l to li derw frwn the coit to thè O(mor or t •stlmited res rn reco8n15•d In the arcounts whEn value can be lud for the of wnte¥r% m•4wr• Mlthbty. In $ th• vi v•lu•. Oon•¢•d l•dlltl•s and s•r¥lc•s reff•bty amounts •r¢ I . from contracts fry th• supp dassmed as uffesrtted funds parttr wixv and ftturrnd If seNlces Is reco&•d wl¢h the delh ol th• contracted s•. le ¢her¢ Is • contr•ctual r¢WlrenI for k to be spent M • t, In whlth qs¢ 6t nwy b¢ rowded roIrfct. Exwndlture Is reCotrad on an accrua basts Js a lknbthty15 InuJff•d. EXPdittn VAT vthlth d und•r headlry of tlx $tat¢mon¢ of ftnandal acllvhlts to It Tql•te5: . eYkurt on r• ldI Inckths •ctl¥ltle% •nd ttr s•1• of domted all costs IrrtUfr•d ty a th•th lft urtakl actmtles that fft ol Its bwlkl•(k& knCludI those sUPPOrt costs •NJ costs Iwther Its thtrlt•e alms lor the TEl•tlry to the i0wrn olthe re ttr•t fel•ted to r•lslr¢ ftrthe chwlty nof part of Its ryWKlltwe on dwrltaL4e •LtM . Al costs are allocated tr• expendIre •ttrlbut•l4e t¢ • $1th 4CtMty )re al b•tw•ffi the actmtles th•y contrflxrte ted threctfy to tt Jctlth. Sh¥ed costs ¥e •pportiryKd
FA IWed•tlon1s akuknt•d 45 to tho ttonomk Ille of tht ass•t . 2% straltht Ine . 2$tr1 lkne . 15% 5tr4ht Pa Mlknvehldes FACT (Frlenthl> •nd CarlryTnJsl) • compwry Ilmtted lwant1• Ind leId1th dD•s £1 to the assrfs of the th•rftable com orwlthkn one yw •ftor he (y sh• ny In the event ol Its belni wound up wNle h• cy Is • fflemb•r, to b• a rnefflb•r. UM•strkt•d Aestrltted •un(ts Punds Tolal Unrestrltted Ilestfkted Tgt•l 4330
. IFrfendthb•ftd CthTr Lknlted Unr•strkted Restrlctod Funds T•x•I 141HE. swwtI Paopl• 233.034 867.515 111558 84.710 14.710 93,646 &329 1.46&791 Total Fund5 NIHE. PpOrtI Poopl• 48.320 Wutsrn H•alth & Sothl Cv• Tru 774.130 774,1 171.266 N.f.H.B. 78JO8 Rent Stat¢ Beneffts 93 7,076 Llnlcil
Unrestrlet•d Tot•1 $20 Total Funds 791 791
7.1Frknd4P •nd Trt Unthd 2023 2023 Funds Staff costs Y4.441 944041 12,133 71,630 21J8a 16.553 LW I1 He•t aunlry •nd M•thtenaneo Wxt• Otspos•l 047 42,809 11.496 62,919 1,245J29 Dewed4tlon llA96 2022 2022 Unrestrl¢ted Ilestdct•d Funds Tatsl 786,579 40,D13 13.218 57,471 21059 17.447 7517 42.181 8471Q ¢•terlr LW and H••t aNr4 Repdrs and Intenan Waste Dlsposal Motor •Thl Trrnl R•K. Choke Howk 7,769 65340 17847 ?1? 39,503 10.673 54,821 L055. TJ 533 55354 Oth•r Exp•ns•5
T. IF•lMd •nd C•rfryTndtl 14et In¢om• Is •ftor I 2022 I&496 10,673 1750 Fets for ihe )udft of thft 15tstements 2022 Ww and Mllrfes Sod securlty costs 701A27 675AI8 165,749 136.782 .160 828,760 rfng the wa$ 3212012: 27). The •¥efW nthb•r of lu1141me 2022 d of offic•AdnnI$¢raIkn C•rtr¢ Staff & lkn•rs Il•ry St•ff 15 27 of nwe th•n £6QCO) dur1 )wr (2022 . Nbl). Thdwrfty contln¥es to ¥ndert•ke Its A•ykntw. contrlbutkn¥ 3% 01 ¢Kh qu• Iyth trust No •xprn b•ffi InGurr bythe Charty.
. IFthKI* and C•rlryTrurt) Lhnll•d At 31 Octob•r Xi22 42 42LSSO S9,756 286,946 S3. 864.217 Imp•lmMnt 81,550 81550 At JI 2023 59,750 At 31 Octab•r 2022 ljwy for 47,6 281236 2,177 47,343 390374 11.495 L19S 54AI Il•t V•1 At 31 Qctob•r 20 At 31 Octob•¢ 2022 2928 4,710 6.622 392.293 5,849 4.750 4292 1&891 W4 17W2
FA.CT. I ¥l¢ndshlp •ftd Carln8TfUSt} Umlted mpany Umlted by Guarantee Notes to he Fln•nclal StaiemeThts Icontlnued) eaf ended 31 ¢)rtober 2023 IS. Credltors 2023 2022 Trade Creditors Accruals and deferred income Other creditors 8,675 18,778 14,158 18.585 50,000 SO,000 72,833 87.363 16. Anaty511 ol charft•bl¢ lunds Unrestrlrtod funds G•lFbS A¢ Nov2 At31 Ort23 Income Expendlture Trnnslers Losses General Funds 841,79 1.469.912 1.245,329 .340,000 726.381 Oe5i8nated resenie 285.(kl 1.126,79 340.CKKI 625.oc 1.351,381 1,469,912 1.245,329 Restrlrted lund5 Galns and Losses At Nov2 At31 Ort23 Income Expendllure Translers Re51fiG¢ed Funds Desl8nated reserve 15 held as a contlngeni costs Ilncreased In yeail. Th15 Is a wudent unplanned cancellatlon ol charitable Inco nd to cover 6 months of general overheads and running iimaie to manage extraordinary circumstance5 includlne the 17. Analy51s of net assets between lunds Unre5tricled Funds Restricted Funds Total Ftsnds Tan8ible fixed assets Current assets Creditors le55 than I ye31 Creditors Breatoi than l year Net assets 388.500 1.035.714 172,833) 388.51yJ 1.035.714 172.833) 1,351,381 1.351,381
FAC . (Fikndshlp atMI Cwiry Tn15t) Llmlted Cornpany Llmlted by Guarnntee Ilotes O Ihe Financlal Statements (conlinuedl Year end 31 Odober 2023 l& Rel•ted Party Transa¢llon Some members of the irustees dose la retei¥e rnore favourable rates thin any charity, the directors hm departed fro Iran5aclions with ihese related partios i lies use rhe fatilitie5 at Bafnlee Resldentlal Home. Tly do not ther users. Because of the sensitive nature ol the acti¥itie5 of the recommended pratticc and do noi di5c105e the value ol tho financial statements. F.A.C.T. Ltd is a pint managed portneish In tho wrsult of it5 charItae otyectlve. mainiain5 the Residential Home from w Cholce. Total value of iransactions in the with Cholce. Choice is an organisation with whlch it co.operates provides F.C.1. Ltd wrth hel) and gtsidance. and ljjili and ch the charity operates. F.A.C.T. Ltd in turn rent thi5 propeny from vear was £42.80912022: É39.5031. In prior year5, some former direciors of Charliy Shop Sn Oerrylin. Co. Fermanagh. or8anlsaiion is called Barnlee Crafts and iniere5ts ol F.A.C.T. Lid. the decision wa joln the rernalnln8 dlrettor In 8arnlee Cr to the Corona Virus restrictions. Ihe thar (he year end date É012022: £01 wa5 due no tran>actlon5 In the yeaf12022: £01. .A.C.T. Ltd set up a charitable orEanisation which operate5 a his was created to help ra•se funds for the Home. This ehorltable ctlvltles. As the work ol the charity shop is so closety felated io ihe raken for ihe membefs ol the board of trustees ol F.A.C.T. Lld to Its and Aetivtlies io assist her in her duties. On 16 March 2020 due iy shop closed temporarily. but since re.opened in June 2021. At o F.A.C.T. Ltd Irom Barnlee Crafts and Activitle5 and thefe were