Ch•rtty Trglslratlon nurnb•r NIC100683
Company r•gl•traUon numb•r M1025802 (Northom I￿￿nd)
BELFAST AND COUNTY DOWN MINIATURE RAILWAY SOCIEfY LTD
ANNUAL REPORT AND UNAl1D￿ED FINANCIAL STATEMEp¥f8
FOR THE YEAR ENDEO 30 SEPTEMBER 2022

BELFAST AND COUNTY DOWN MINIATURE RAILWAY 80CIETY LTD
LEGALAND ADPAINISTrATIVE INFORMATION
Tr￿t••1
MrDH•a
Mr8Jor
Mr J Th0ftw￿n
Mr K Vemon
MrA KempBlon
Mr H Ham*on
{Appotnl¢d 17 DK¢rnb•r
20211
(Appolnt•d 17 Oec•mber
2021)
(Appoknled 17 DKen*or
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
Prfncl￿l •ddrrf•
eo Upper Gransha Ro•d
Do￿gh0dQ8
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
D￿ske 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
SIalem￿l 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 ￿l*n￿2022.
The Ilnonclal 8tatom￿1s havè btsn preparEd In a¢cordanc* w6th Act￿nI￿o 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 "ACCO￿lI1r¥J ¥rwJ Reportlng by Charille5'. Stelemenl of Recoff￿￿￿tt Pfth app[1¢ab￿ lo
chorititits pr•parfffj Ihelr ac¢ounls In acccKdanra wlth th• FIn￿de1 Reporting Standard Iprllcth In Ihe UK 4nd
R•pubUc of Ir•l•nd (Ffts 1tr2) (eff•(aha 1 Janu*y 20191".
Obl•ct5¥M and actlvldq•
Th• 6odfrlV$ oblocllves to a¢fvon¢o the ¢dUCall￿ al th• p￿1[( kn Ihe hlstory and de¥•lopmert of rdtr•Ay
louJmollveJ and famway ¥¥h￿OI by pmvldlnB, con8lNdlNJ and op•rntlno a •evon and J quartor Incth geuge
8••rw9ra￿jfi9 mlnlolwè rnllwaytwllh bumtrys.
The Iw8le•J h•v• pald duo rng•rd lo quldance by Iho Charity Camrnlulon In dedd*9 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>. do*d 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 pr￿Id0 • flrm po$ltlon Should gov•rrnnt gr•nls be ￿P￿ted 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 w￿k?￿ •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 locom￿1¥•• h•1 b••n •rnct•d. Th• car p•rk wa8 ext?nded •nd •
lol ofwlld M&d I￿n aloTrJ b4nkn ofioll.
An6w d￿hOwe blg eMuBh fofmemkn io ••1 logaU*r afrl¥*J knAwU.
Th• L*arlly 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 Indust￿1 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•
￿l￿ayS In Ih• expanthn tsl Ihe Induslrial r•valu16on and our Indultdal Hethag•.
A programm• ol In hwi• m￿￿ten0r￿ r•fvrlJi8hed much ol th• itock Int•r•*•d m¢nthr8 r￿￿¥0
tr•I￿rt9 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 d￿l￿d Ih PASI th• chRnw9 lem overlhD gonernlloni.
Ow'•xport8' domon8trat•d fftow thln95 wtyk and how Illngs d¢x*. These Ini•rn¢kns helped b￿ld family
ljondA •1￿ Lyowt? Ibfolong m•rnorkn6 us wen as Ib• •nghMfjdn9 and Klenc• ol lh• rnllwry8 irul
englneerfng In N¢xlhem Irela￿1.
2022 wa8 4 very exownq y•w 1￿Cau[• so muth wa¥ othlw•d lh• ￿cIalle8 hav• brend￿ wllh now le￿•
wthklrtsj togeihBr lo cary • ¥•rfety ol PrO￿ts

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 m￿rn•￿ nel Inc￿1￿¥ rv5oU￿8s 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 vh*i can ￿ ￿•￿￿￿¢•￿ to op•df* projeth lo enatdo Ihes• wole¢ti to b• U1￿0rtAkffn el
jh￿ noUc4, End,
b) to cf>vw•dMlnlstra￿On, fund.raithg and Supporte￿1% 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• d￿rtI￿8 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 cOm￿nY li •xpo8¢d Ind •r• Mtl•fl•d that iy8l•m8 arn
In plBCO lo mlt*at6 exposur• ID Ihe mjlor rliks.
StruGts•r•i 90￿M•￿C• Ind m•nigwn•nt
The Eoryany18 oovom•d by l* Mernornndum 1ndA￿•S olAs8¢¢I￿10Th. Tho company18 nol-lor-p￿flI and18
Ilmllud by guaranlae, thfr SlabHity ol It8 mWn￿r0 I￿n9 limltsd lo £1.
The trustees. who arn th• dlr•dorB for th• P￿p￿* of¢ompAny I￿, and vtho MN•d thjrfng ihe y•Of w•r•'.
Mr N Adam8on
IR•41gr￿d 31 December 20211
Mr D H•AUay
Mr B Jone8
Mr R Loc*wfjod
Mrc Ragg
MrA Thornpwn
Mr J Thompon
Mr KVam¢n
MfA K￿￿•ton
Mr H Hamlllon
Mr J Malh
Mr C McDoMkl
Mr KIAbod
<R•8Wd 31 Decemb•r 20211
{R•slgn•d 31 Oeuntsr 2021)
IR•slgned 31 0•￿rnb•r 2021)
(Ap￿thI•d 17 December20211
IAppotnl•d 17 Decembef 20211
(￿>PoInt•d 17 December 20211
IApp(dnl•d 17 DK•mber 20211
On• Illrd ollhe Dlr•clor• rn￿1 •¢ aach AGM, It#x• lor4MI offie4 f￿rI￿a firnt and lh• thok• b•tr*M•n
Any of•qual 9gNlc• bdng mode ty dr•wlno10th.
TNS rnport hal bo•n pr•p•r•d In wlth th6 prov1￿0￿ applkabknto wmpanies •ntllled lo wnall
compath •x•Th￿110n.
Th tru8tee
.by Ihe eowd olTwst•M.
Mr B Jon••
Tru8100

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• y￿1 •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$fled oUrB•Iv￿ that tho d)arty Is not Sublecl ID 8￿]11
ndw campany Ww. and * •fillth lor Indep•nder*l •xomin•l10rn11 l• our w%bWIty Io..
. th? acc(wl8 undor i•ctkn 65 ollhè Charflhg ￿ I￿rthe￿ Ir•lar￿> %JO8.
. loifow Il* proc•dure81okl down In tho Dlr8alons ¥ven ty the Charty C¢Mnmls8ltsn lor Nr*them
lrnland UWKler 6519llb) ollhe ch￿￿￿•$AC1.' And
stato whlhr parthxlar matt•rn heve Corn• lo our altenum.
BAsl• oflndop•nd•ni •xamln•rf• t•wl
have exarrnn?d your d￿rtlY a¢twnl8 •1 rewtr•d und•r 8ecl&ryn 65 01 Ihe ChaiitiO¥ Acl 8nd our
•x8mlnallon was c*rfed 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 I￿1•W ol I
rKorfs kepi by Ihe chority Jnd ¥ ¢omporlson olth• acthuntj Wl8•nted wmh Ihom record•. 11 allo
Indudès txnjldvrnllon of any ￿￿sU￿1 Ilemi or dl8dosuf•8 In the •crx*unts. •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 ￿9￿r￿MEn11 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• *l*t•ffl•ftt
We havo compl•lod our •x•mIna￿an and hav• nD c￿￿￿M5 In respeLt of th• mottern 11110 (4) Ilsl•d 8bo¥•
ani, In connectkin wtth followlng th• Dlr8dlonA ol tho Ch•rfty Comrnlulon lor Ncrthem Irel￿d. we hove found
no malt•rn that reqLlr• dm￿ft9 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
DOna￿on3 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 ￿l*n¢•9 *130
8•ptwnbor 2022
109.9
17,580
127,520
63299
18,890
71.989
Tho •tst•mqnl olfin0￿81 acts¥￿•1 Indudm all and losM• rnrognlwd In th• yow.
Jl kncom• and exp•nthlur• d•rfvo fmm c4nl*nuirffj 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• carn￿ny Is •Th￿ded to the ex•mpllon from Ihtt •udll r•qutr•m•ni r￿n￿lned In M(*on 477 01 C￿nI¢SA4
2008, for Ihe year ènd•d 30 S¢plfjmb•f 2022.
Th• thLlorn their for corylylng *llh fv requIrw￿￿ of th• CompJnl•• Ad 2￿e
wllh rn•p•ct to rnewd8 and t￿ pr•pgralbn offinar￿al 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£0￿￿n￿ wllh th• pravknlons AppNrnbl8 to comp•nle• iublgGt
lo th• imall cOM￿nI•l r•glm•.
Tho ￿ne￿il *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
ACCO￿tIng 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 Accoun￿￿9 corw•ntlon
T￿ flnendal stthmenfs hav• bwi wepjred Sn •4rordence Iha COMP￿￿8 Momornndwn and Artlckn ol
A￿a￿AlIan. th& comp￿leS Act 2CIX ond "Ac%tyjrt¢lt￿ Repor￿n9 by cha￿e0.. Sl•l*nenl ol
Ruc￿n￿n9nded Prth& appllc*te lo c￿rIt￿* wepark¥ thelr acenunts In accordan￿ wtth the Fkngndal
R•port#w S￿d91￿ •pplSubl& In th• UK and Repu* of Irdand {FRS 1021 I￿1¢&￿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•
B￿le10n 1 not lo prep*& a Stalam•nl ol Cath Flws
The fin•ndal $tatemotts ar• Prn￿l￿ li tsllng, whfch Is I￿ knctlcnol lh• o)mw. Mon￿￿ry
•mounl• In the# Ilnond•l ffi•tomanl8 •r• rwr#lad lo lh• neqrqsl £.
Thv [th￿d￿l siatemant$ ho¥8 bg•n pTrpornd under th• hl•todrA coil r￿n￿nIl￿fi. Tho •C￿unI1ng
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• for*￿tab￿ 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 d￿￿tIOn 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• l￿dI •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)r￿anY lJ1¢g*ty th￿118￿ to li •ft•r any perfomiance ￿nd￿lord ha￿ b•en
mel. tho omthmt8 be m•Mur•d r•llably. and d l¥ pmb•bl• that IrKome v*il b• Tecelved.
Cash dowlt)n6 arn r•c4ofirMd on rEc4lpt Oth•r donatA￿S ir• r•cogniMd t)n¢• Ihg ￿n￿nY 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 consin￿l¥• 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 {ContIThu￿I
1.6 Propertyi plant*nd •qulpm•nt
PrDperty. plant oqulpmenl ara InSllally m￿SUred •1 coil and wbwuenlty M￿su￿d 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¢y*hng b85tr4',
Fr•8hD*J l•nd •nd buldkno8
and •q￿pmen1
4% str¥luhl lkn•
4% 8lr&lghl liie
Tho krnln or lom ￿lIng on Ihè dlysal of In ass•1 li d￿em￿ne￿ •B dlffer•nc• bot*Men 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. depo￿11 herd al CAII with bank8, othu 8hort48ryn Ilquld
Investsn•nts vAth ￿g￿n81 malurflles ol month8 or lais. •nd bank ovarfrHfts. Bgr* Ove￿(0￿8 are Sh￿rn
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• edom￿nY 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 •m￿nts thern Is an Inlenllon to on 4
ba￿5 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• s￿￿u•n￿Y 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 pr￿0n1 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 dia￿U￿ted •1 a Ma￿•1 rnta or Inlere*. Fknandal
Il•bAitltis •• pay•bl• ¥blthln one y•af qr• not IM￿til•d.
D•bl aro I￿￿qUen1Y 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 ￿lT￿nI llthlllies rf pjyment li th• wthln on•
yoar or leu If noL thay presenl•d as non.cwrent Ilabllltkn. Trnde Pa￿bIe0 arn iocoqnmed InSllany ¥1
P￿C? arwj 8ubsequqnlly rn•Aaur•d •1 amGrtiMd u•'no th8 •ff•dv• Int•rMI method.
D•r•cognldoft ollln•ncl•l IIAbllll
FI￿and￿ 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
Don￿10Th6 and glnj
81,013
17.805
Oon*llonB 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 e￿ne4￿, {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• d￿11￿¥ from MESNI and M
Um*trlct•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
Charfl*bl• acllvltle•
Mlnl*tsr• Mlnlatur•
fall￿AY
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 p*ts I luol
Slte and buifdln9 &x￿n$¢I
G•rd•nkno and &1• mllinlenanLX
AdvarU￿n9
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
An*ly•l• by lund
Unreilrtcl•d fund•
R88lrfct•d l￿dI
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
0fTr￿lY IocofflDllon and rnlhyay vehlrJes by prO￿dIng, (x￿51￿￿ng And opernllno a a•von and o quarter Inch
gUO9p p•MongpT mlnloiur• rJlN¥ay, thig w￿h rnia•d trBck lor a hBK and f5¥• 5n¢
locomot￿•9 vlth •ndll•ry buildlngl.
Tru•t•
Non• ol the tru￿01 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 CO￿1￿ 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
h￿IdIn￿ •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 th￿9•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
$9,184
11 Trnd• and oth•f Th¢•l￿bIl•
Arnounts lalllng du• wlth ona y•ar.
2022
1021
Pr•paymentJ orrfl Acrxu•d Incom•
3,402
4n27
ia Currnnt Ilabllll
2022
2021
A￿u918 and d•l•ry•d Incom
1.OSI
13 R••trlci•d fun
The Inc(xrn fun¢ls ol th• charily kndLth le￿￿ct•d lund$ 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
bI￿ldN¥4 and for the prIN1￿0￿ ola lo1￿1 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￿(1￿bIl￿•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 d￿da￿l￿a rel&•d parly lrnn8arAlon• duthg th• yoor (2021 . nono).
12.