Ch•rtty Trglslratlon nurnb•r NIC100683 Company r•gl•traUon numb•r M1025802 (Northom Ind) BELFAST AND COUNTY DOWN MINIATURE RAILWAY SOCIEfY LTD ANNUAL REPORT AND UNAl1DED FINANCIAL STATEMEp¥f8 FOR THE YEAR ENDEO 30 SEPTEMBER 2022
BELFAST AND COUNTY DOWN MINIATURE RAILWAY 80CIETY LTD LEGALAND ADPAINISTrATIVE INFORMATION Trt••1 MrDH•a Mr8Jor Mr J Th0ftwn Mr K Vemon MrA KempBlon Mr H Hamon {Appotnl¢d 17 DK¢rnb•r 20211 (Appolnt•d 17 Oec•mber 2021) (Appoknled 17 DKenor 20211 (Appolntad 17 D•cem 20211 MrJ Malhow8 Mrc McDon•ld Mr K V4tod S•¢rntsry Mr D Hoalhy Chw6ty nurnb•r NIC100683 Comyrw numb•r N1025802 Prfncll •ddrrf• eo Upper Gransha Ro•d Dogh0dQ8 8T21 OLZ R•ol•l•r•d offle• Cqnlury Hou8e 40 Cf•Kenl BuBlnMs PA Usbum BT28 2G 1ndlpond•nt•rnln•r GMCG LISBURN C•nlury Hou1• 40 CreK•nt Busln•As Pork Llsiwm 8T28 2GN BAnk•rn Dske 8ank 77 Maln Str••l 8aTW Co. •Th BT20 SAP
BELFAST AND COUNTY DOWN MINIATURE RAILWAY SOCIETY LTD CONTENTS Trustee$ rnFprt Ind•p•nd•nl •x8mlnB¢• roport SIaleml ol IkwirJo18dbvitye8 Stalemenl ol ftnanclal polthj) No1•810 the finanrljl lemen 7.12
BELFAST AND COUNTY DOWN MINIATURE RAILWAY SOCIEfY LTD TRUSTEES. REPORT FOR THE YEAR ENDED 30 SEPTEM8eR 2022 Tho tru8teeB w•sanltheir wual rewl •nd fmanclal slal•mentslorlho year ended 30 ln2022. The Ilnonclal 8tatom1s havè btsn preparEd In a¢cordanc w6th ActnIo poWg9 sel ryjl kn Tr)10 110 the finan1) sta1•ts and wnply tha ¢x)mpanrf Mernorondum and Arbdes of As80clglion. tho Cory¥anles N£t 2Cth "ACCOlI1r¥J ¥rwJ Reportlng by Charille5'. Stelemenl of Recofftt Pfth app[1¢ab lo chorititits pr•parfffj Ihelr ac¢ounls In acccKdanra wlth th• FInde1 Reporting Standard Iprllcth In Ihe UK 4nd R•pubUc of Ir•l•nd (Ffts 1tr2) (eff•(aha 1 Januy 20191". Obl•ct5¥M and actlvldq• Th• 6odfrlV$ oblocllves to a¢fvon¢o the ¢dUCall al th• p1[( kn Ihe hlstory and de¥•lopmert of rdtr•Ay louJmollveJ and famway ¥¥hOI by pmvldlnB, con8lNdlNJ and op•rntlno a •evon and J quartor Incth geuge 8••rw9rajfi9 mlnlolwè rnllwaytwllh bumtrys. The Iw8le•J h•v• pald duo rng•rd lo quldance by Iho Charity Camrnlulon In dedd9 whol a&lvltle8 the cwnwy should unthrtak•. Ac•ments ¥nd pqrfomiAfiC• Th• rnilwJy oper8l•d tha njnnky w•s genef•ly busy on mwl day•. pmvldkng an •rfoyatrl• lawnlng axperknce for v16itorn and mambarn. Mod& EThJln¢¢rn' Sod•ty IlNI} kn"rnited. IMESNI>. dod on the 3111 of Dec•mber 411 l• aBsg18 and mèmbwj Iransllrnd to th• ¢h•rfly. Mernbern voled on 4 nth¥ Dwm•h•y Jurdcm R•llway •)d Model Engln••rfng Socknty, %lchwll be r•tilled Al th• next AGM. wlh Ihe laThlwd rngiollng a leaie ¢oniinuts wllh lh• pomlblity of 4 le•M for a ol t4¥Mty.fi yearn io off•r 81abllty And lo prId0 • flrm po$ltlon Should gov•rrnnt gr•nls be Pted for Slnc8 th• amal9)malknn of t iorJall••. an in¢re48• In lh• number of acll¥• p•opkn on tha dl•, Improvlng Iho vlo4w oJ(perf•nE• and •s the ethcal maiB of wk? •c¢W on Ihe lite and • hupè 4mounl of wort hJ8 been rawded r A rn18ed track Iw IN9& and a hall onrt nv• lrth locom1¥•• h•1 b••n •rnct•d. Th• car p•rk wa8 ext?nded •nd • lol ofwlld M&d In aloTrJ b4nkn ofioll. An6w dhOwe blg eMuBh fofmemkn io ••1 logaUr afrl¥J knAwU. Th• Larlly contknued lo wo¥ld• • rnlnliWr• ralw wlth li•• dlesel and oladrfc loconwllv•s. lWaY v•hlde•. Infrn8tNctwe ropkatjrya the r4Iw8y erwlronmeni ol • bygon• •rn. 11 prole¢ted Qur Indust1 horitsge by mdnlthkng Iradllknnal engln¢•dng skmls and palling Ihe on lo a new g•n•rnllon F•nU.:S exporf•rK•d loBefvr INng8 fremn tho pa, le•miw how Iocomotlvtt work. hnportanc4 01 lh• layS In Ih• expanthn tsl Ihe Induslrial r•valu16on and our Indultdal Hethag•. A programm• ol In hwi• mten0r r•fvrlJi8hed much ol th• itock Int•r••d m¢nthr8 r¥0 tr•Irt9 In th1• mallor P•wnts, thlldffjn, grnndpaKenls yondthildron and olher l•mlly and gFDLWJ have Inl•r•ded •ther and wllh our"•xperti' ai they dld Ih PASI th• chRnw9 lem overlhD gonernlloni. Ow'•xport8' domon8trat•d fftow thln95 wtyk and how Illngs d¢x. These Ini•rn¢kns helped bld family ljondA •1 Lyowt? Ibfolong m•rnorkn6 us wen as Ib• •nghMfjdn9 and Klenc• ol lh• rnllwry8 irul englneerfng In N¢xlhem Irela1. 2022 wa8 4 very exownq y•w 1Cau[• so muth wa¥ othlw•d lh• cIalle8 hav• brend wllh now le• wthklrtsj togeihBr lo cary • ¥•rfety ol PrOts
BELFAST AND COUNTY DOWN MINIATURE RAILWAY SOCIETY LTD
TRUSTEES. REPORT ICOPffiNUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2022
Fln•ncl•l rwl•w
The forth• ye8f af8 W Lmrt In dew on pag•8 S to 12. Th• c4Jnp8ny mrn• nel Inc1¥ rv5oU8s lor
Iho of £55.53112021- £5,Ce8I. t•av6ng uNeilrt¢ted lund8 91 £109.9401202fy £53.2991 and re61ricled funds
01 £17.58012023 - £18.6901.
IndudBd I¢hIn dDnation• durtr4J the yur Is E42.6(hJ In ialAllon lo nDt Iransf•ffed from th8 Modal
EnokneerT' Soclety INI) LlrnSlod. IMESNII to tho chorfty.
Unr•ricl•d fvnd• are n•ad•d'.
al to provldo lundi vhi can •¢• to op•df projeth lo enatdo Ihes• wole¢ti to b• U10rtAkffn el
jh noUc4, End,
b) to cf>vw•dMlnlstraOn, fund.raithg and Supporte1% wilhoul whkh IhE chartty could not funt#k>n.
The &)nihl8r11 prud•nl that unr¢slrlct•d r•geN•8 thould bo luffldent lo on8urn thal, In the ov•nl of a
•Wlficanl drop In fundlrva, they b• able ¢0 contlnu• th• drtI8 curr•nl whll• ¢onoldernllan h gl¥
to Wa In whkh ddhSono1 funds muy b• rnlled,
Tho hav• BSS•Awd th• rnalor rf8ks to whkn Ihe cOmnY li •xpo8¢d Ind •r• Mtl•fl•d that iy8l•m8 arn
In plBCO lo mltat6 exposur• ID Ihe mjlor rliks.
StruGts•r•i 90M•C• Ind m•nigwn•nt
The Eoryany18 oovom•d by l Mernornndum 1ndA•S olAs8¢¢I10Th. Tho company18 nol-lor-pflI and18
Ilmllud by guaranlae, thfr SlabHity ol It8 mWnr0 In9 limltsd lo £1.
The trustees. who arn th• dlr•dorB for th• Pp of¢ompAny I, and vtho MN•d thjrfng ihe y•Of w•r•'.
Mr N Adam8on
IR•41grd 31 December 20211
Mr D H•AUay
Mr B Jone8
Mr R Locwfjod
Mrc Ragg
MrA Thornpwn
Mr J Thompon
Mr KVam¢n
MfA K•ton
Mr H Hamlllon
Mr J Malh
Mr C McDoMkl
Mr KIAbod
BELFAST AND COUNTY DOWN MINIATURE RAILWAY SOCIETY LTD INDEpeNDENT EXAMINER'S REPORT TO THE TRiISTEES OF BELFAST AND coufriry DOWN MINIATURE RAILWAY SOCIEfY LTD IAkn repwt OTr Ihe 6thiemenlJ ol the company for th• y1 •rthl 30 Sopl•mber 2022. vthith arn let out on pgDes J lo 12. R••p•et1 mpon•lbllltl•8 ol trustee• Ind vxamln•r A• Ihe chAftty thrnctorB you Jre re8ponAlblB for Ihe prnp•rntlon of Ihe acco$ In 4ceordanc8 wKh thfj req¢Jrnm&nts ol thè Componhs Ad 2006 H8viNJ 11$fled oUrB•Iv that tho d)arty Is not Sublecl ID 8]11 ndw campany Ww. and * •fillth lor Indep•nderl •xomin•l10rn11 l• our w%bWIty Io.. . th? acc(wl8 undor i•ctkn 65 ollhè Charflhg Irthe Ir•lar> %JO8. . loifow Il proc•dure81okl down In tho Dlr8alons ¥ven ty the Charty C¢Mnmls8ltsn lor Nrthem lrnland UWKler 6519llb) ollhe ch•$AC1.' And stato whlhr parthxlar matt•rn heve Corn• lo our altenum. BAsl• oflndop•nd•ni •xamln•rf• t•wl have exarrnn?d your drtlY a¢twnl8 •1 rewtr•d und•r 8ecl&ryn 65 01 Ihe ChaiitiO¥ Acl 8nd our •x8mlnallon was crfed wl In a¢cordanc• wilh Ih qgnwal Olr•ction8 gl¥•n by lh• Chartty Commls8lon lor Northqm Irdar#l und8r 0•Ct 649Mbl ol th• ChArltle• Ad Tts examlnAlknn Included D I1•W ol I rKorfs kepi by Ihe chority Jnd ¥ ¢omporlson olth• acthuntj Wl8•nted wmh Ihom record•. 11 allo Indudès txnjldvrnllon of any sU1 Ilemi or dl8dosuf•8 In the •crxunts. •nd seekln9 explon•Uoni from you a8 ¢hartly truth•i c&)ncernlng any •uch mthr8. Ow 1 {• lo Ilalewhetlw any m•tsrfal mitteT8 have ¢ome to ourJlt•nb"( pmng ui uuio to b•llev•.' Th•1 •Lrountlng wern not kept In a¢e4rdAn¢• wilh 386 oltho CompMleJAd 21K16 2. Th11 Ih• •nI0 do Mi vAlh It& •c¢ountSng r•GO That tho •(wJnt8 (k not cornply wlth tm aewJntlThJ 9rMEn11 of Matron 298 01 1 Companlei 2OJ8 and wlth the melhod$ and princlples ol Iho Ch•rllle? Ststem•nt of Recornmend•d Prndice •ppllubl• lo choftllas pr•pathg Ihelr i¢Munt$ In •Co7rd•n with the Flnirri¥ RWThJ Stand•rd •pplle•bl• In lh• UK and R•pJbilc JI Ir•land Th•1 Irwr• ts iurthw Infornwion n••d•d ft4r a PW undw•t•rKlkng of Ihè to b•
BELFAST AND COUNTY DOWN MINIATURE RAILWAY SOCIETY LTD INDEPENDENT EXAMINER'S REPORT (CONTINUED) TO THE TRUSTEES OF BELFAST AND COUNTY DOWN MINIATURE RAILWAY SOCIETY LTD Ind•p•ndent •Mmln•rf• lt•ffl•ftt We havo compl•lod our •x•mInaan and hav• nD cM5 In respeLt of th• mottern 11110 (4) Ilsl•d 8bo¥• ani, In connectkin wtth followlng th• Dlr8dlonA ol tho Ch•rfty Comrnlulon lor Ncrthem Ireld. we hove found no malt•rn that reqLlr• dmft9 to youraltantfon. A&k L.1. GMCG LISBVRN C•t)tury Hou80 40 Cr•Kenl 8u¥n•s• Pork U$bum 8T28 2GN
BELFAST AND COUNTY DOWN MINIATURE RAILWAY SOCIETY LTD srATEMEMf OF FINANCIAL ACTNITIES INCLUDING INCOME AND EXPENDrruRE ACCOUNT FOR THE YEAR ENDED 30 SEPTEIABER 2022 Total UnrnAlrktod R••trlctsd fund• funds 2021 2021 Totsl fund# 2022 2022 2022 2021 DOnaon3 and 81.013 12 81,013 12 Irw8stm•rt1 Olher Inc¢Mne 17AOS 17,805 Tolal Incom• 81.025 1.025 18.719 18.719 Charft•bl• aclivltlej 24,384 1.110 25.494 12.543 13.853 N•t Inc+Jn•llaxpondltur•l for th• y••rl N•tmovem•nl In lundj a6.e41 (1,110) 5S,531 8,178 (1.1101 Fur al 1 Othb 2021 $3,299 18,890 71,989 47,123 19.800 Fund ln¢•9 130 8•ptwnbor 2022 109.9 17,580 127,520 63299 18,890 71.989 Tho •tst•mqnl olfin081 acts¥•1 Indudm all and losM• rnrognlwd In th• yow. Jl kncom• and exp•nthlur• d•rfvo fmm c4nlnuirffj octivill•i. Th• monl ol Imnclal aclwlllei c4xnpIkn wmh tha requlr•Thnts lof •n kKomo expendlluro Bcuunt urthr tho Conypnl•sAd 2006.
BELFAST AND COUNTY DOWN MINIATURE RAILWAY SOCIETY LTD STATEMENT OF FINANCIAL posinoN AS AT 30 SEPTEMBER 2022 2022 2021 Flx•d Propwty, an1 •nd •qulpm•nl 115.029 S9,184 Curr•ntUB•ts Trada And otkner rKofv•lY•s al bank In hand 11 3,4W2 10.140 4.027 10.288 13,542 11,051) 14.313 (1.48BI Cury•nt Ilahlllll 12 Nel owrfjnl 12.491 12.825 Totsl l•• Gurr•nt Ilabllltl 127,520 71.989 Re•tdcled lund• Utve8lvkaed fuThls 13 17.580 109.940 18, 53,299 127,S20 71.989 Th• carnny Is •Thded to the ex•mpllon from Ihtt •udll r•qutr•m•ni rnlned In M(on 477 01 CnI¢SA4 2008, for Ihe year ènd•d 30 S¢plfjmb•f 2022. Th• thLlorn their for corylylng llh fv requIrw of th• CompJnl•• Ad 2e wllh rn•p•ct to rnewd8 and t pr•pgralbn offinaral stalthnfjnts Th• rn•mb•rn hav• not r•qulred lh• ccmp•ny to oblaln an audft ollt8 finanthl 8t8tem•ntB for I yeir In quoth In attard•n i•d¢n 478. Thw• finand4 otatsments hav• b8•n prapwed In ac£0n wllh th• pravknlons AppNrnbl8 to comp•nle• iublgGt lo th• imall cOMnI•l r•glm•. Tho neil tsi•m•nl• w•r• •pprov•d by Ih on. ... ........ . , and $6gn•d on thelr b•Po11ty,' Mr D H•attey Tru•t•• Cornpany r•yl•lntlon ntsml>•r N1020802
BELFAST AND COUNTY DOWN MINIATURE RAILWAY SOCIETY LTD NOTES TO THE FINANCIAL STATEMEMrs FOR THE YEAR ENDED 30 SEPTEMBER 2022 ACCOtIng wllGleB Charfty Infomwllon B•llast and Cowity Orywn Mk4alLn Rakny SorJety Ltd 18 • pdval• cornparby Imnlted ty guJvllnt•o Incorpornt•d In Northem Ir•land. The rnqistered ofre io Cenlury Houje, 40 Cfescanl 3uBln•gs Park. Ltsbum. 2GN Th• busln88B add$¥ IJ 80 UpporGranoh Road. OonWode•, BT21 OLL 1.1 Accoun9 corw•ntlon T flnendal stthmenfs hav• bwi wepjred Sn •4rordence Iha COMP8 Momornndwn and Artlckn ol AaAlIan. th& compleS Act 2CIX ond "Ac%tyjrt¢lt Reporn9 by chae0.. Sl•lnenl ol Rucnn9nded Prth& appllcte lo crIt wepark¥ thelr acenunts In accordan wtth the Fkngndal R•port#w Sd91 •pplSubl& In th• UK and Repu of Irdand {FRS 1021 I1¢&8 1 20191". The ¢ornpany h a Pubuc B•nefll Enlity •• d•finod by FRS 102. The wrpany hps lakon thBnleo• of Ihe wovhlons In Ihg SORP for char61t•J •pplsrfN4 FRS 102 Updat• Ble10n 1 not lo prep& a Stalam•nl ol Cath Flws The fin•ndal $tatemotts ar• Prnl li tsllng, whfch Is I knctlcnol lh• o)mw. Monry •mounl• In the# Ilnond•l ffi•tomanl8 •r• rwr#lad lo lh• neqrqsl £. Thv [thdl siatemant$ ho¥8 bg•n pTrpornd under th• hl•todrA coil rnnIlfi. Tho •CunI1ng polkl•# )lad •r• Ml b•low. 1.2 aglng co•M Al the tlrn• of approvkno th• fimnthl flèternwrtl, Ih Iru8te•A h9v• a re•fjon8bl& •xpectallon Ihal the cornp•ny •d6qu81• re8ouru$ lo conlthuo In oper¥llcmal exISt•n lor lh• fortab lulur•. Thus Ihe trurte•s oJntinu• to Adq)l the gokng b061¥ ol aciwrrtmg kn prepa the finan&al ithi•mMth. 1.3 ChNrltabl• fvnd• Unreytrlcled aval•b for use at the dtIOn ol thvj InJth• In thrfh•rArte of Ilwlr ¢wdlabl• obJ•clt¥ei. R•slYiCtod fvnd8 ¥• ¥ubl•d lo ip•dfie eondlooni ty iknnorn •¥ to how th•y rn•y ts• usgd. The Ind 01 th• ldI •r• q•1 oul hi thv ru>t•5 to lfi• finon¢l•l il•tern•nl•. 1.4 Ineomlng rn•ourG•• Inccrno l• r•cognl¥•d hth•n the tr)ranY lJ1¢gty th118 to li •ft•r any perfomiance ndlord ha b•en mel. tho omthmt8 be m•Mur•d r•llably. and d l¥ pmb•bl• that IrKome vil b• Tecelved. Cash dowlt)n6 arn r•c4ofirMd on rEc4lpt Oth•r donatAS ir• r•cogniMd t)n¢• Ihg nnY h•• bmn notlfied ol Ihe donouon. unlèA$ pfrrfoTmarK8 conditions r•qth deferrnl ol Iho gmothy, Income lax reMvernbl• In r•lgllvn to donatknB raceived Lmdir Glft Akl or deed¥ ol co¥•n•nt Is Mcognle•d •1 th¥ Ilm? ol the donallon 1.5 RHourf•8 •xpond•d All expenthluro le occourthd lor OTr an a¢xfual¥ basts and has be•n das&fied undw heathngs I1 aggr•ga¢e •ll related lo the catégory. ExpeThJrfurn th rt¢0gnli•d where Ihere Is o legal +x consinl¥• oblSgaUon to mak• p•yments lo partl•s, pmbable Ilwl the 8•lllemMt ¥AI b• rnqUIr and th0 4mounl ol tho obugallon ean b• mMsur•d r•llably. lrncov•rabkn VAT l• thjrged • an e¥wsg aggirotth? 4Clt¥bty lorwhlch gxpendilw• afOSè.
BELFAST AND COUNTY DOWN MINIATURE RAILWAY SOCIETY LTO NOTES TO THE FINANCIAL STATEMEpirs {coiiriNUED) FOR THE YEAR ENDED 30 SEPTEMBER 2022 A¢counllng pollcl•8 {ContIThuI 1.6 Propertyi plantnd •qulpm•nt PrDperty. plant oqulpmenl ara InSllally mSUred •1 coil and wbwuenlty Msud al o)ol or v#fuqllon. ofdaprgdatkni and any lrnpAimi•nl tosxes, Oepr•¢lotl)n Is rneognls•d uo as to¥ffst• off th• cost orvthialon of assets leu Ihfjtr r•thlu•l ¥•lw ¢)ver th?Ir ul ¢)n tha fDbl¢yhng b85tr4', Fr•8hDJ l•nd •nd buldkno8 and •qpmen1 4% str¥luhl lkn• 4% 8lr&lghl liie Tho krnln or lom lIng on Ihè dlysal of In ass•1 li demne •B dlffer•nc• botMen th• SAI• proc•di and th• c•rrykng valu? ol the #i18t, and l• rn¢4inl•d kn th• •tat•ment ol IbnanrJ814GIfvItI•s 1.7 C•sh •nd e•ih •qthialoTh CAsh And ush owlvaknnt$ kK%ude CAth IA hand. depo11 herd al CAII with bank8, othu 8hort48ryn Ilquld Investsn•nts vAth gn81 malurflles ol month8 or lais. •nd bank ovarfrHfts. Bgr Ove(08 are Shrn wlthln bofttywlngi Sn cwrnnt U•bllllM. 1,8 FlnAnGl•l In•tnvn•nl• Th? ¢omporty h88 el•cl•d lo •pply Iho Pfovl8lon6 01 Seth'on 11 '8881¢ Flnandal InGlnJrMnl#' Jnd S•cllon 12 'Othef FknBn¢S01 IMlwm•nli luu¥' ofFRS 10210 911 of Ils flnendal In8lNments, Flnandal Inslrumonts ara ncoynls•d In Ihe company8 balonLYt shmt whèn th• edomnY b•comM wty to Iho o)nlractu•l wovlsons oftho In61Nm•nl. Flnandol ajsets arml ara offset, wlth tho net ArnOLmlJ preJenl•d In the Inond81 •l•tem•nts, wh th•r•18 • •lty •nfwcMbl8 rWI lo q•t off tho rncagnli•d •mnts thern Is an Inlenllon to on 4 ba5 wlo rnal8• the 08sel arKI J•W• Ih? IKrybllity •SmuItgnoo(ry. Bul¢ ffn•n¢l•l •s•l• Bo•k finan¢Sal •810ts. tpthlth Indud? lrndo and otlw r4celv8b1 and and bank bglanrA8. •rn Inlllthy m¢o8uT•d al lrnnmdon prk Indudlng lrnn8•cllon eosts and ar• su•nY urriod al amortlsed fx)•t uthg lh• •ff•th• Intewil mathod unlooi Iho •rrangernenl nstItuteS B fin8ndng lrnnBJdlon, vthgr• the lrnnudon h nwJ••ured •1 the pr0n1 v•hJ• of th• fulur• recelpts dl8o)unt¢d il a MA•1 rnl• ol Intar( Fln•KLql 8•18 dasolfi•d as rncelvable wllNn one year are not ornorllsed. BMlcfin•nd•lll•blllJ•J B•alc finarKJal 1SAbSThU•J. lrnde end othw payJble• ond bank b)AnB arn Inillaly r•coynh•d transacuon Ge unt•M tho rrnrwJ•rn•nl conilbtul•s a flnonc4ng transadlon, where the debt InslNment m•a8ur•d at Ihe prpwnl v8luo of Ihe lulur• payrnenli diaUted •1 a Ma•1 rnta or Inlere*. Fknandal Il•bAitltis •• pay•bl• ¥blthln one y•af qr• not IMtil•d. D•bl aro IqUen1Y rarri•d al 4mNts•d ()JJL uthg the •ff•cllv• Int•rMI r¥le m8thod. Trade payabl89 we ubllgolloni lo pay for goodi or 8•p4k•i Ihal have been •qulred In th• ordknary courne of op¢rntions from 8uppli•rn Amounls payable we SIfied lTnI llthlllies rf pjyment li th• wthln on• yoar or leu If noL thay presenl•d as non.cwrent Ilabllltkn. Trnde PabIe0 arn iocoqnmed InSllany ¥1 PC? arwj 8ubsequqnlly rn•Aaur•d •1 amGrtiMd u•'no th8 •ff•dv• Int•rMI method. D•r•cognldoft ollln•ncl•l IIAbllll FIand Ilabllluos ore d•rgcogniaed e4MTrpanlJ5 conkndual obkg•lkng •xplrn ar ar• or cancelled.
BELFAST AND COUNTY DOWN MINIATURE RAILWAY 80CIEfY LTD NOTES TO THE FINANCIAL STATEMENTS {CONTINUEDI FOR THE YEAR ENDED 30 SEPTEMBER 2022 Dan4tloA• l•gacle¥ 2022 2021 Don10Th6 and glnj 81,013 17.805 OonllonB ind glfts OoM150rn •Trd glft# Sale ol aew on bad901. Ioiem& cAl•ndors $t¢o1 Member wb8crlNlonB 18,195 210 1,400 428 81.013 17.805 Du1ThJ • cwrenl IlnaMJal y•wlh Model ene4, {Nll IMESMI. glftod th• dwrity Ils MI a•wl• at o vahJ• 01 £42.500. the year •nded 30 S•pternber 2021 don81kn8 and gifti rnc¥ed knduded £4,030 dwiion towwds tho purch••• ol naw cont&lnern lar the 81te ot DNrn•wh•y. TheA• d11¥ from MESNI and M Umtrlct•d Unrn•irlct•d fund• 2022 2021 InItre reth•M• 12 other1)me Tot•1 Unrnitrlct•d lund8 2022 2021 N•t 98in on dl•pogAI ol rixed auets
BELFAST AND COUNTY DOWN MINIATURE RAILWAY SOCIETY LTD NOTES TO THE FINANCIAL STATEMENTS (coKfiNUED) FOR THE YEAR ENDED 30 SEPTEMBER 2022 Charflbl• acllvltle• Mlnltsr• Mlnlatur• fallAY 2022 2021 D•proclthn and lry>a5mi•nt R•nt S,121 3,870 2.134 1.874 490 L5phl and F il Postsgo 8nd itsthirt8ry Lrth pts I luol Slte and buifdln9 &xn$¢I G•rd•nkno and &1• mllinlenanLX AdvarUn9 SuNty •xpensQS 94nk chary8s knt•rnsl 210 1,047 4.788 12S 453 1,250 176 277 514 214 187 1.200 831 slock 1.182 26.494 13,853 25,494 13.853 Anly•l• by lund Unreilrtcl•d fund• R88lrfct•d ldI 24.384 1.110 12.543 1,110 25,494 13.853 O•KdpUon of eharbtabl• ac¥111 Mlnlature The ch*SWÈ only ch•rft•bl• actlvlly li 10 •Anc• th• •dueth of th• publlc In lh• hl810ry ond d•voloprnenl 0fTrlY IocofflDllon and rnlhyay vehlrJes by prOdIng, (x51ng And opernllno a a•von and o quarter Inch gUO9p p•MongpT mlnloiur• rJlN¥ay, thig wh rnia•d trBck lor a hBK and f5¥• 5n¢ locomot•9 vlth •ndll•ry buildlngl. Tru•t• Non• ol the tru01 lor ony perntsns with Iheml (ecthw w remunernilDn or bqnths from lh• rAJmpony durlnq the y•ar. Employ• Tharg no wnploye•4 during lh• perfod. T•xatSon Th• thanty bj exempl from CO1 thx on 116 dwdlablo 10-
BELFAST AND COUNTY DOWN MINIATURE RAILWAYSQCIEfY LTD NOTE8 TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2022 10 Prop•rtyi plantand •4ulpmenl Vrnthold PIM¢wd hIdIn •rylpoWnt Colt At 1 Octob•r 2tr21 dlions 81,292 25.992 1.921 38.500 144.213 62.492 AI 30 S•plombor 2022 108.284 98.421 21k3.709 D•preclatlon Impalmi•nl At 1 Othr2021 0gpw•dalSon th9•d 45.973 3.670 39.078 8S,051 6.82S AI 30 S•plernb•r 2022 49,643 42.033 91,878 C•rrylng amount Al 30 Seplotthr 2022 50,841 $8,388 115.020 AI JO SoptertJ&r2021 36a20 22.a44 $9,184 11 Trnd• and oth•f Th¢•lbIl• Arnounts lalllng du• wlth ona y•ar. 2022 1021 Pr•paymentJ orrfl Acrxu•d Incom• 3,402 4n27 ia Currnnt Ilabllll 2022 2021 Au918 and d•l•ry•d Incom 1.OSI 13 R••trlci•d fun The Inc(xrn fun¢ls ol th• charily kndLth lect•d lund$ comthlno lh& followhig unexponded ol danalJon8 qnd granti hold an truit lor 4J•r4nc puryo801. I Qcthb•r2o2• •xp•nd•d1 Owb•r20ZI O•lanE••t •xp•tyd )0 l•pl•mb•r DRAP. Nl Rurnl DMIO Progrnmm• 19.81x1 (1.110) 18,8BQ 11,1101 17,680 DRAP - Nl Rural Deva&Jwnert Pffjgranwne - To pmld• flTranclhl Support lty th• ImproNYmth of tho itaiion bIldN¥4 and for the prIN10 ola lo11 bl¢x* pr•ffl5.
BELFAST AND COUNTY DOWN MINJATURE RAILWAY SOCIE LTD NOTES TO THE FINANCIAL STATEMENTS {coiifiNUED) FOR THE YEAR ENDED 30 SEPTEMBER 2022 14 Analys18 of n•tAu•t• b•lwwi funda Unrn8trlct•d R••trlctad lunda nd¥ 2022 2022 Totsl Unmtrlcted RMtrlct•d fund8 2021 Total 2022 2021 2021 Fund balanceg al 30 SepteTh*>er 2022 tre rwKeson¢ed by.. Prop•ty. plant •nd •qulpm•nl Curr•nl MAS(1bIl•Sj 97.440 12,491 17.080 115,029 12.491 40.474 12.825 18,600 59,104 12.825 109.940 17,580 127,520 51299 18,69D 71,989 16 R•l•t•d party tr•nMGUon• 7h•r• wer• M ddala rel&•d parly lrnn8arAlon• duthg th• yoor (2021 . nono). 12.