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 fir￿n¢0•1 xtlvltle5
and •wndityre derlrt Irom Gont
udes all 8aln5 and reco8nts¢d In the y•w. All Inc(Kne

. (Frfend$h1p￿d 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:
De*nat•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•
a￿l￿able to comynl•s subject to th
prepred In acth¥nce wlth the Pr￿1$10￿$
small compa￿e5. 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 un￿t•d
by ￿rIThIee, In NorthErn Irelwvj and a rfSter¢il
the re*tered ollke Is 37 Usn•skea Road. BnrnNII. Lbrwk¢•,
dwrfty In N￿t￿rn IrelaThL The addfe5S
Co. Fernianaah.
These IlnarKlal statements have been p
ltep￿t* 5tarthrd •pplcabl¢ In the U
Pr•th ¥ppllc4ble to thirltle5 wyrln
sta￿rd ap*a￿e 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¢ F￿￿￿1•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 Minw￿nI ro mak• A￿enty estlmit•s and
. Thoso •rtlm•tes and ￿t4efflents ar• eontkn￿ty rth4ew•d
•cM I￿￿dI￿eMpectItl{y￿ ol future ¢￿its that are bell•4Td
tu be ￿SOnable WKIEr the C￿Msta
at th• &￿￿tIOn of tho trusteos to fwlh•r any of the thwlly
e•mMr*ed by ih• trustees lor p•riiculv luture prO￿tt or
¢x6 on tl*tr #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 tr￿c1kn f¥AU ft4M to tl
ed. The follo￿ty 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 w￿nte¥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
partt￿r wixv and ftturrnd If
seNlces Is reco￿&•d wl¢h the delh￿ ol th• contracted s•￿.
le￿ ¢her¢ Is • contr•ctual r¢Wlre￿￿nI for k to be spent M •
t, In whlth qs¢ 6t nwy b¢ rowded ￿ roIrfct￿.
Exwndlture Is reCo￿trad on an accrua
basts Js a lknbthty15 InuJff•d. EXP￿dittn VAT vthlth
d und•r headlry of tlx $tat¢mon¢ of ftnandal acllvhlts to
It Tql•te5:
. eY￿kurt on r•* l￿dI Inckths
•ctl¥ltle% •nd ttr* s•1• of domted
all costs IrrtUfr•d ty a th•th lft u￿rtak￿l actmtles that
fft ol Its bw*lkl•(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• expendI￿re
•ttrlbut•l4e t¢ • $1th 4CtMty )re al
b•tw•ffi the actmtles th•y contrflxrte
ted threctfy to t￿t Jctlth. Sh¥ed costs ¥e •pportiryKd

FA
IWed•tlon1s akuknt•d ￿ 45 to
tho ttonomk Ille of tht ass•t
. 2% straltht Ine
. 2￿$tr￿1 lkne
. 15% 5tr*4ht Pa
Mlknvehldes
FACT (Frlenthl*> •nd CarlryTnJsl)
• compwry Ilmtted ￿l￿want1• Ind le￿Id1th 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 Cth*Tr￿ 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
Re*nt Stat¢ Beneffts
93
7,076
Llnlcil

Unrestrlet•d
Tot•1
$20
Total
Funds
791
791

7.1Frknd4￿P •nd Trt￿ Unthd
2023
2023
Funds
Staff costs
Y4.441
944041
12,133
71,630
21J8a
16.553
LW I￿1 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 nth*b•r of lu1141me
2022
d of
offic•Adn￿nI$¢raIkn
C•rtr¢ Staff & lkn•rs
Il•ry St•ff
15
27
of nwe th•n £6QCO) dur1￿ )wr (2022 . Nbl).
Th*dwrfty 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 charIta￿e 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