Ckarity number: Kf6683 1 NICIII0720 CompAny nUber Nin69874 THE PAT FINUCANE CENfRE LTD (A company liwit¢d by guarantse) Dire¢tor8' report and fwaneial ststements tor the ycar ¢ud¢d 31 March 2026
THE PAT FINUCANE CENTrE LTD (A company limlted by guarantse) Contents E%gal ad kninisfrative }MIation DIt' report Independent examiner8. rq)ort St4tement of financial a¢xlvltle8 Bal8nrx 5httt Notes to the finaneial statw¢nts 10- 16
THE PAT FINUCANE CENfRE LTD (A MpanY Ilmited by guarantet) Legal and administrative informaÉlon Charity Name The Pat Finu¢ane Centre Ltd Chgrity Nurnb¢r XT6683 NIC100720 Compaxy liegi8tration Number N1069874 Registered Opernliojthl Address Unit B8, R&th Mor Centre Blig1 Laft¢ D¢rry BT48 OLZ S¢cretary Adrienne Reilly Dire¢tors of The Pat Finuealle Centre James McGlc¢Dan iiobin Pcr¢ivai P8trick Hillyard Stuart Ros$ Ann¢ Cathvallader Shields Adrienne Reilly Adtian Kerr Bernadette Joly Juli¢ann Campbell la M¢Kenna Chairpwson (R¢S1¢d 30th April 2025) (Resign¢d22nd May 2026) Ateouotsnts McGroarty McC&ffety & Company Ltd A¢countants and ConsultaThts 2 Carlisle Terra¢e D¢rry, BT48 6JX Bankers AtB (M) mdOWbank House Dew, BT48 7TN CarJ)donagh Co. Doncgai Solicitors MaG Dcrniotu McGuTk & Partners 12 Clarendon Street Derry BT48 7EF P4gt I
THE PAT FINUCANE CENTRE LTD (A company limited by gll2rant¢¢) Report of the direclors ror the year euded 31 March 2026 The ditectors ESent their report and the financial statemenLs for the year ended 31 March 2026. Thc directors of THE PAT FINUCANE CENTIIE LTD (The PFC Ltd) f the pury05es of CQmPBny law and who served during tILe y¢ar up to the date of this report aiE set out on page l. Oor Alms and Obj¢ctives Pur oses and Aiins The company 15 established to promDte human rights and the promotion of effective reinedies following any breach of the u1¥Sl DcclaJ7tion of Human Ri]ts. for the benefit of the inhabitallts of Derry City and Strabane District C(xJi)¢il Arei the enviror]5 of NoTiln Eland and througllout Ireland (heirffifter called "the &rea of benefit") without distinction of ag¢. gender, disability, sexud orientation, ]Latioi)ality. ethuiG identity, w)lili¢a] or religio opinion by sociating the StatOry authoritie4 voltmtary orgstnusations and inhthilants in & comtnon effort to advunce educatioi) with the obje¢tof improving the conditious of life for the said inhabitants and in particuknr to: a) promotc e4lucdtion in human rights whether by th1n& prodlg mthriais or by conduGlion or Commissiling re$earGh (and publishing the resu1¢5 of5uch researeh). b) raising publi¢ awthEtte5s and cultivating 5¢ntirThent in favow of hurtw rigbts by the use of publication& j¢cre human rights awards. th¢ medi4 publie adV0¢Y and other means ofcotNULunicatiott ¢) promotiiig the SOWKi administration of dor0¢5Ei¢ hutnan rights 14w by conducting or cmmIsSIon1ng yeSr¢b irt domesti¢ rights and publishinglbc same to public: d) prnmoting the enforcement of domes¢i¢ humkn rights law by at¢ and its instithttorjs. The Foens of our Work The Reeove of Livin Memo Arehive OLM The maiTh fo1$ of The PFC IAd is the ROLMk The ROLMA pff)vid¢5 an 8dvocacy. advice and sw)port servi¢¢ lo families. bereaved &8 a result of the ¢ondiol who wish to engage with stalutory agencies to e5tabli5h the facL surrounding the deathls of th¢ir loved onÈl$. The servic*. which is free of cbarg4 is already available to families on a r05s ¢onununlty and 085 bord¢r basi8. As a direct consequenee there Is a rok for Ituman rights NGOS tn a rns5 whid] is more akÉn to trutlL rKovery in tronsitson41 justice than a5 an intcgizl part uf the ¢riJniDal jUse systa The prnjert aims to ¢nsuro that individual families rK¢iv¢ the Jnaximum permi%sible discI(ksure of infornjation regarding the de8thls of the relatiVS from those Statutory agencie5, Noilh and South of the bordeT, tasked witl) invcstl8ati118 historic conflict r8lated faialittes. The projxt further aims lo ensure that families ar¢ supported and ac¢ompw)ied througljout this proce&s by staff who arc skslE aud expwi¢nccd in liaisin8 with tho Telovant statutory agencies and htlve develop¢d wMlyti¢al 'parnleguf 5ktlIs io rrlation to offi¢ial reports. Implicit to th¢ advocacy and SUPPDrt 101¢5 is an und¢r5tandiDg ihat the process should provide for some level of comfort and solace for those involve(L Furttitrmorc il is intended that this process will. at the vtry k&st arrOW the list of qu¢5tion5 P8ssed froin generation to g¢neratioii followiftg a violent deatti. Thi5 in turn slicsukl less¢n the impa¢t of trdos-generational trouma. A positiwe engagement ixtween bore&vd faniilies and 5tatt>tory agencics will ntrIbUte in time to reconcilialion at a soci¢tal level as individL1 hurts are addressed and a¢l(nowleds¢d.
THE PAT FIMJCANE CENTRE LTD (A company lirnited by guarantee) Report of tbe directors for the year ended 31 Mar¢h 2026 The conlxpl Df a¢knowteiIgcmenl alld respect for thos¢ who ]kqve been directly atftcted by the CCfliCI is the foundation stone upon which the ROLMA has bcen builL The legacy of violent confti¢L the 10&5 Df over J,60LI live4 is also a legacy of anger, bitterness arid, ultimately. ullanswered questions ViGtims as]d 5urviYors. Th¢8e uiiaiiswcird quesiioTri this act of knowledg¢, preclllde5 acknowledgcn¢nt. IVithDUt acknowledgement Acro the board tiiere can be no proper generational pi'ocess tsf recOllGiliali, Each furnily that r¢VC9 answers to que$ifOn5 thal many havc bcea afiaid to ask utttil i?ow cun and should be regard¢d as a building block i# & 8rndu proce55 of healiJ)g. Every question thai is answered in Ihis 8enera(ion is & question that will no lon8¢r be passed to th¢ nexu perliaps never to be answer¢d but which wll contiiiue to cause hurt and r¢sentsnent within families and comnMmiti&r Every queslioii that 15 answer¢d bcneftts society as a whole. This pi'oject seeks to tackle th¢ problem of knilies b¢8 left to eDgage with stabjtory Ix)dics in such a sensitive area williout proper advoca¢ys SUPPOrt and advice. TELough excellent supwt n¢two have b¢en Sel up to pxovide counselling and therapeuti¢ support to viEtims none of thcse orgaiiisatiOll5 intelle to carry out die baralegall adyow wodc centlY undertai(en by Th¢ PFC L. Fthancial Review Princi Fundin Sources The princi1 fyDdin8 sources over the relevant rtllan¢ial ycar hove been from SEUPB P¢ace Plus, VSS - Victirns & Surviv¢)rs Servi¢e. DFA- D¢parlm¢rAI OfForei Affairs and doThatIDns. Future Fundtn It is expected that Victuns at]d Surv1w Service, SEUPB Peace Plus and Departnent of ForoiRD Affairs will provide ore fundiiig fw the forsccable future. Structur4 Govenwnce M4nagetnent Gov¢ in Docuine Th¢ or8anisatlon is a ctharitablo Gomwiy1Sinit¢d by guarmtee, in¢oryordted on 7 JUIY 2008 Tegisl¢red as a cliarity on 7 July 2008. The company established UDd¢r 8 M¢moratMlum of Association Thhich e&tsblt51i¢d the objeets and power& of the choritable conipany and Is govErned by its Articles ofA58OCtation. ecruitmenl And A ointment of the Board Df DiT¢Cto The directors of the company a also charity trlIceS for the purposes of charity law and under th¢ compangs Ariicles are known as iu¢mber5 of Board. Und# the r4uir¢ments of th¢ Mem(*andum and Arti¢les of Associatton thc membcrs of the Board ar¢ ¢l¢¢t¢d to s¢rve for a p¢riLMI of three years after whxch they must be re-elect¢d at the next General Meetin All lllembus of Board give theirlime Yolwitarily and re1ved rto benefits from the charty. P¥g¢ 3
T1 PAT FINUCANE CENTRE LTD (A eompajjy limited by guaranlee) Report of the directors for the year ended 31 March 2026 e to the nature of human rights based legacy work n]u¢h of tile thariS Work i¢vE1&bly focus oll people bereaved by the conflict. The Board seeks to ewure tha¢ n¢¢ds of this 8roup are appropriately r¢fl¢¢ted through the diversity of the Board. MeiiibeTS Inductiott 4nd Trdil Most Board me]nbers w¢ a]r¢ady familiar with the WO of The PFC Lid. Board nRMils are cncouraged to participate in relevant activities sh a5 conferen¢es and short trn]ningSelOns. All Board m¢mbeiE have be¢n required to attond governan¢e trainin& Obli ons of the Boar The main obligation of the Board are Éo (kvelop and ov¢r5¢¢ Ib¢ impl¢Jnentatlon of pollcy and lo ensur¢ ttut structures and fflanu8eiDent coJnplt¢s with le841 requiremenL aNI s)d governwjce procti Rtsk Mona ment The BoBrd has CORdu¢ted a revitsw of the major risks to whicb the chersty is exp05Ed. Where appropriate syst¢ms and prOCureS have beerL esrablished ÉD mitigate the Tisk5. Lnternil control risks are Th]lS¢d by the implementation of procedures for autl)oTi%ation of all tr&Dsacilo aDd projects. A po&sible breach of confidentiality is an obvious risk iii l¢gacy worL All Board nwmber4 5tsff and voluntc¢r5 have signed the appropriate confidentiality agrceincnLs. See refer¢ abovB to rist<s Islated with Ios5 of frJndtnB. anisational Structiire The PFC Ltd ha5 a bo¥d which rnE¢tS T¢quired And 18 responsible for poli¢y, slrnt¢gs¢ d1ctiOn Lnd overall goveroanr¢. A Finan¢¢ sub-committoe meets &s Fequired. The ¢omtwtt¢e includes the Chair, Vic¢ Chair, Treasurer. ttie Adv(Kacy Manager. AdmiDiStrationlFiD8nc¢ Officer and other Board membei'thatwishcs tv attend. A schetoe ofdelegation is in place and day to day TBsponsibility for the project rests wlth the Advocacy Managei.. Tl)e Advoracy fvlaRager h& responsibility for the day to day. operlltional manwrnent of the ROLMA, indivÉdual supervision of til¢ sfaff teaTll snd also ensuring d)llt thc teatn have adequatc support and Continue to devel)p th¢ir skills and working pral¢¢S in lille with 8ood PrtiCe. The Advooa¢y Manager provides a moothly report to the Board which includes a financial report and an update on projed devel(yment. RespoDsibllitAes orth¢ Board of T)ire¢tors In addition to the r¢sponsibililie5 ouilill¢d Above th¢ Bobrd will prepare financial statemcnts for ea¢h financial year which giv6 a fair and truB vi¢w of tho stat¢ of affllirs ofthe chintabl¢ company as at the balance Slieet date and of its IIICOIILin8 res(¥urces 2ppliGauort of resources, in¢luding Irorne and exp¢nditure for the financial year. In preparing those tlnancial st2teinent4 the Bowyl should follow bEsLpra¢tice and.- - to observo mettiods and pinGiplpJ of the Clwitios SORP. Pale 4
THE PAT FtNUCANE CENTRE LTD (A company limlted by guYdraDt¢c) Report of the directors for the year ended 31 Mar¢h 2026 - state whether applicable UK accounting standards hay¢ be¢N followol subjefllo any mat¢Fial d¢p3rturcg disclosed and explained in tbe fllwi¢ial 5tai¢ments; - select $uitabl¢ accounting p)licies and apply them cowisctntiy. - mak¢ judgements alld estimatGy that are rwDnabl¢ and PTud¢nt,' and PTeF4re finllrKial Itatements on the going concern b&8is unl¢ss it ts Dot Dppropriaie ttsa&swn¢ th&t the company will c(*ntinue on that bui - th¢ B0d, who are dItorS for tsk purpose of comp3ny ]aw aod emberS for thc purpose ofCh.1ty law, who served during the year and up to the dJt¢ of this report are set (t pag¢ l. Tk dir¢ctOiS oTr rBsponsibl¢ for keepin8 proper aCtillg re¢ord5 which dis¢105e with th¢m reasotthl¢ awrocy &t any time th¢ r]n8cial position of th¢ charity and enable them to eLqur£ that the financial 3taternents coinply with the Companies A¢t 2006. Th8y aT¢ aiso re5tKJnsibk for safcguJrding the assets of the Gharity and hellce for taking Ionable steps for the preventioD of frwd and oth¢r i¢gu[ar]IIeS. This report is Prepared in ordI1 with the 5p¢oia] provisioLs of PArt 15 of tho Companies Act 21J06 relatlng to small ompatu&s. The Finan¢ial ststeffleots were 4)proved and I[1d for issue by th8 board on 8 July 21r26 and Si8Ded on its behalf Dlreethr P4g¢ 5
THE PAT FINUCAIYE CENTRE LTD (A eomp2ny limited by guarantee) Independell¢ examiller's report to tb¢ trustees OD the unaudited fiDanci31 statemeuts ol THE PAT FINUCANE CENTRE LTD. We report CIL th¢ Ounts of THE PAT FINUCANE CENTRE LTD for the yeaT en(kd 31 Marcli 2026 set out on pag&5 7tol6. Respectfve rL8ponsibiIities oltrwtees and independent examlner The clwttys trustees (who aTe also th¢ dire41ors of the company fDr purp03¢8 of cornpatry law) are reswnsiblc for the praratiOn of the &Cots in accordaRc¢ with the Jtquiren]ents of the Cowies Act 2006. Having 5ats"sfKd ourselves that th¢ charity is not subject to audit under company law and is ¢ligibl¢ for iodepeftdent aMInation. It is our r¢sponsLTrJility to.. - examine the counts under section 65 of llie Charkti¢s Art. - follow the proc¢durB5 laid (town in the general dire¢tors giv¢n by th¢ Charity Commission for Northern Ireland )der sectron 65(9)(b) of the a]ariiies Act: - state wetherpartieular matters have come lo our attentio BASIS of independent examineVs st4temont We hav¢ ¢xan)ined your ¢hariWs accounts &8 required und¢r Section 65 of thc Chai'ilies Act and OUT examination ¥VdS curled out in accordance with the general dircctiODS gtvth by the ClTrarity Comtnission for Noern Ireland ui)der Sec¢ion 65(9)(b) of the Charities A¢1. Tl)e examination includBd a review of th# a¢¢ouniing records kepi by the cliarity and & c(pariSOn of th¢ a¢counts p]tsented with thos¢ r¢¢(>rds. It akn includes consid¢ration of any unusual itans or disclosures in the accoun and 5E¢kirg explanatrons from you &8 trtee8 conttrning any such matters. Our role is to s(at¢ wh¢th¢r any terIal matters hav¢ ¢om¢ to attentson giving us cause to bdieve: l. That woper KGounting Tec4)rds wer¢ Iiot kept in accordance with &ectioth 386 of the Conp8ni¢s Act 2006. and 2. That thc *Lccounts do not accord with those accountift2 recordg; 3. That the accounts do not comply wth the aollting rEqulrernts of 5¢¢tion 396 of the Cornpanies Act 21X)6 and with the mcthods and prinGiple5 of th¢ Slatement of ReConded Practice.. Accounling and Repoltill by ChèTities applicable to ¢harities pwarittg theiT accounts in aGcordan¢E with thc FiTtancial Reporting Stsndard applicabl£ ill th¢ UK and Republic of Ilan(L 4. That there ig fimther inForn)ation Jthd for a proptr uthtandillg of tho accounts to be reaciied. Iud¢pEndent ¢Jamir1e5 3lal¢meTht We can confirni that we are wa]ified to uTrd¢rtake the examioatiOTk ow firm is both a m£mr and regulated by Chartered Accountonts Irelan4 whith is one of th¢ listed bodies. We have completed our exalliination and hav¢ no concerns in respect of th¢ matters (l)- (4) IT5ted above anl in conmeGtion with th¢ followillg the dIrOnS of the Charity Conunission ffxNorthenL [r¢lan we have found no mau¢rs that I'equire drnwing to your fittention. M¢Groar ccaffer mpany AecollntaDts and Tax Consultants 2 Carlisle Terrn¢¢ DeTry BT48 [1x Date: 8 Juty 2026 Pa84 6
THE PAT FII¥UCANK CEIYTRE LTD (A company limited by guarantee) Statement of fmaDCAaI activities (in¢orporating the in¢ome and expenditure aeeount) For the yr ended 31 Mareh 2026 UntrIcted Restricted llds 2026 Total 2025 Tutsl IYvlES Incoming r¢source5 from generatln8 Fu. Yolunfury income.. Donations and grdllts Investm¢nt 22,751 2,572 361,409 384.160 1372 372.774 1.973 Total ineojning resources 25.323 361.4J9 386.732 374.747 Re50urc¢s expended Staff custs E8tablithm¢n¢ ¢08ts Motor and tr&velling exp¢n8CS AccountcY Con)Inunications and IT Other offic¢ exprnses Pr(58rJfflme expense5 Depreciation and impaimiettt Exchan nsYle5 Totsl r¢sourc&8 expended 3.149 307 5.530 94 283.530 37J51 6.125 1040 6.773 3,491 13J35 1,704 286,679 37.658 11,053 1134 6.773 7282 21,563 1.704 (1.007) 281.709 39.594 10.851 2.134 7,858 11.053 23.058 1.529 403 3,791 8228 {1.007) 20,092 354J49 374.441 378,189 Net (outgolng)I rlleoming Te50unes for tkt y¢ar I Net (eipcns¢)I iDeomc for the year 5,231 12291 (3,442) Transfer of fim<ts 7.059 (7.059) BslAo¢e ol fvnds at 31 Pdareh 2026 12290 12.29E (3,442) Total flln brought forward Toeal funds Tried forward 147.977 2.466 150.443 153.885 12 160.267 1467 162,734 150,443 Thg ststanent of financial activities in¢ludes all gains and108ses in theyear. All of the above illjwunts relate to ¢onlinuin8 activilie5. The ootes on PA8f8 Its to 16 form ou integr41 part of the8¢ f0¢1&1 atement& Page 7
THE PAT FIMJCANE CENTRE LTD (A company limited by gllarantee) Balance sheet at 31 March 2026 2Q16 2025 Notes Fixed a55ets Tangible ass¢ts Current assots SLoBks Debtots & prepayments Cash atballk and in hoThJ 2.535 4,500 277 351.646 4.5QO 333 213J51 io 356,423 218,184 Creditors: 4mounts falllo% due wfithin one year Net earrent assets (19fj224) (70,785) 160,199 147,399 et Sets 162,734 150,443 FMnd$ Restricted fmnds 12 2,4fl 1466 Unrestrict¢d 12 160.267 147,977 Total fund8 162.734 ISQ,H3 The Balance sIt Colltinues on the foliowing page. Tbe notQS (111 PflBQS 10 to 10 form an INtC8r41 part oftbue fi¢11 stal¢A¢iJ Psze 8
THE PAT FINUCANE CENfRE LTD (A roffjpany limited by gu&rantce) BalaJJ£c Sheet (conlinued) Trllstc ststements reqnircd by the Conipallies Act 2006 for the year ended 31 March 2026 In approving th¢se fiDan¢iai statements &$ cUreotor¥ of the ¢offlpw we her¢by ¢onfimi: These OUnts have b¢¢n prcpared in aCC(dar with the Sp1&] provis10 of Part15 of the CNnpanies A¢t2006 and the Charities SORP 20E9 (fRS 102). The company was ¢ntitled to exemption from aJIt unders477 of the Companies Ad2006 relatin8 to small companies. The memEd3 have not requireAI the company to iJbtain an audit in aordanCe withs¢ction 476 of the Compani¢s A¢t 2006. The directors a¢knowl¢dge th¢ir rS51bilitieS for ¢omptyin8 with requirements ofthe Companies Act 2006 with re8PXt to a¢countiDg records and preparation of a¢¢thts. The f¢141 Jtst¢m¢nts were approved a¢)d authoris&J for ISebY the board on 8 July 2026 &lld signed on its behalf by Dircctor copanY Numb¢r: N1069874 Th¢ JJot&s on p*gos 10 to 16 fom an intsgral part ofth&ye AHtement& Page 9
THE PAT FINUCANE CENfREI LTD (A conipany lfimlted by guarte¢) Notes to the fjnancial statements for the year ended 31 March 21)26 Gcncral information The tharity is a priv& liniiteit company by guarnhee, regtered in Northern Irelalld thd a registered charity in Northern Ireland. Th¢ address of the regi4t8red Office is Unit B& Bjth Mor C¢ntr4 Blighs Lan4 Cre8gan. DeTry. BT48 OLZ, 1.1. Accounting couvelon The si8nificant accounting poli¢i¢s applied in the preparniiKm of the3e finpmcial 5¢aternellts aT¢ Srt Qui below. These policies havee consistently applied to all years pr&%eAted unle55 oth¢rwtse slated. The charity conslitiiles a wblic benefit entty aq defined by FBS102. The financial statemeiits have been prepAd in aceorilallce with th¢ aGcounlillg polici 5Ct out in to the a¢counts and comply with the cliarity's governing document. the Charitie5 Act (Nortbem Irelwid) 2008 anct AccoLmting eDd Reporting by Charities.. Statment of R¢commend¢d Practi applicable to ¢hariii¢s preparing their acUnts in accordan¢¢ with th¢ Financial ReportioB Standatd applicable in the UK Republic of ITeland published in October 2019 {SOiiP 2019) andthe Companies knt 2006. The fjnancial 5tatcrnents are pi'epared on a going C4)ncern basis under the historical cost conventioo mtsjificd to includcd certain items at fair value. Tr financial stai¢mertts are presa)bJ in sterling which is the functional currenty of the charity. 1.2. fi und g¢¢ountillg UnTrstri¢tsd funds availeble for use a¢the discretiort of the directors in fitheraTL¢e orth¢ 8eD¢rd objectives of th¢ charity. Designated unr&striGted ¢armarkrd by th¢ management lttre for particular purposes. Restriet¢d hJt)ds are sUbJe¢d to Testrictions on their expenditure imposed by the dotKJf or through the Wi'ms of appeal. IJ. Incomkng resour¢ All incomin8 resour¢¢s ar¢ included in thé ststerneiit of fm8tKial activities when charity 15 ¢ll¢iUcd to the i0¢ and the atnount can bc quantifi with rwonable accuracy. The following specifi¢ policies are applicd io particlllar ¢ate8ories ofin¢ou.. Voluntary income is received by way of grants doltiOnS gift5 and is Intlud in fijll in the $iatein¢nt of finanfjl activities when re¢eivabl¢. Grants where entiEiemoJJt is not conditional [ the delivery of a splfIC perforJance by th¢ charity, are recOls¢d when the charity beeonEU cOndItiOnlY entid¢d to the grant D(mated seryices and facilities are incllldcd at the value to the charity whete thi$ ¢8n be quan¢ifKd. The value of servlces provided by volunieers has not been indud Gifts donakd for r¢sa]e ar¢ in¢ludeJJ as incoming Tesourrn8 within acttvities for gerteT8tin8 funds wheTr th¢y are sold. tncoino from tnvesttnents 15 Includ in di¢ year in whicb it i& e1Vabl Page 10
THE PAT FINUCANE CENTRE LTD (A company I11(¢d by guarantse) Notrs to the fiD8Dcial statemell(s for the year ended 31 March 2026 1.4. Ruourtes expellded Expenditure is Te£o8T115Bd 01) an a¢crna] $1S as a liability Is iwjrred. EX]lIture incluths any VAT wl)ich lot be fully r¢¢overe4 and is reported aq part of the exp1¢ tu which it 5elates. Charitabl¢ exdie ¢ompriK5 those costs in¢u¢d by th¢ ¢h&ity in th¢ (kIlry of its activities a[ services for its bEneficiarie5. It includ¢s both Gosts thBt can be allocated dire¢dy to activiti and those costs of indircct nature Decessory to 511PPOlt thenL 1.5. T2ngible rued assets and depreci2tiou Tangible fix¢d assets are stated at W51 le55 ac¢umulated depretialLOlI. Depreciation is provided atrates calcuia*d to wnte off the ¢0st less r¢sidual value of ¢a¢h et over its expected us¢ful lif¢. as follow5.. Fixture4 ringS and wuiFwncnt - 25V• 3tralghÉ line 1.6. Stoek Stock is valued at the low of ¢051 and net realisable value. Cash at bank Cash at bank and cash quivaknts stated atW5t at the finallcial year end. 1.8. Pension 5¢hem¢s The pension costs ChatE in the financial $tn¢t8 represent the contrlbutbn payable by th¢ ¢knriiy during the yrar. 1.9. Foreign currencies Monetary &53¢ts and liabilities denominated in foreign Ctwrcncies are translated into sterling at the rates of exchange prevailing at the ac¢oL4tting date. Transactions ]]] foreign curre]]ci6s are worded at th¢ date of the trnnsactions. All differences ar¢ tllken io the stalcjxent of fmaocial activities. 1.10. Debtor5 & ¢reditors Debt(Ji7 and erBditoi3 widi no stated interest and re£¢ivable OT payabk within year r¢corded at tr4nsaction price. Any105ses arising from impairm¢nl are re¢018¢d in exp¢ndiiure. 1.11. T4xatioll The compiffly is a d]arity and recogni5¢d as suGh by ilm Revenu¢ & Ojstorns. a rtsull there is no liability to raxation on 8Fky of its incomB. 1.11 Goi•g eon¢ern The financiat ststem¢nts have been pirpared oll & gokng ton¢un basis as the director5 b¢licve ihat no maLeiial un¢ertaiiilies exisL The dircctors have considered the level of fiffjds held aiid the expected level of in¢Dme aiid expenditure for 12 months froin authorising financial statemctsts. Th¢ budgeL¢d incorne and expmdiiure is suffiFient wlth the level of rerV&S for the tharity to be able to eontiDuo as a going ¢oncern. Page Il
THE PAT FINUCANE CENTRE LTD {A lilted by gugraxtee) Iyotes to the thuncial statements for the year tndtd 31 March 2026 Volulllary income UDre5tTl¢t¢d Restrleted fuRd5 2026 Total 2025 SEUPB Peace Plus VSS. Lcga Gap fid1Trg Donations Deptr¢t of Foreign Affairs Vi¢¢im SuNivor Support Book S¢ 284,142 3,738 284.142 3,738 214.294 2,876 30229 8,440 44.258 66,145 6,532 20,357 20,357 23,725 49.804 2,394 21.T25 49.804 2J94 22.751 361.409 384,160 3T2,774 IMv&8tsuent Ineom¢ UDrestYleted Rdtrieted nds 2026 Tothl 2025 Tothl Deposit tntere 2.sr2 15?2 1.973 2.572 1572 1?73 Net hcomAllgl(outgoing) r&8our¢es for the yea 2025 Net incominty(outgoing) rosources is afterchar D¢pr¢ciation and other amounts writtBn off tsnBibk fixed &%sets Acwuntan¢y 1,704 2.lJ4 1529 1134 Page IZ
PAT FINUCANE CEIYTRE LTD (A company limited by guarantee) Notes to the fmall¢ial statements for the year ended 31 March 2026 Staff eos15 2026 2025 Wag¢s al salarT Sooiai security costs Pension costs 250,792 20,573 15,314 249,384 18.804 13.521 286,679 281,709 No employ¢¢ receiveA1 ¢]noknents of more than £60.fJOO (2025.. None). Numlw of etuploye The aYer88e monthly numlxrs of employees durow th¢ year, ]culated0 the basis offull tiine equivalents, W&5 as follows: 2026 Nuwb¢r 2025 Number Avcrage employees Pension rosts The cotnpany OPEr4t¢s arn auto ¢nroltnent pension schemo with peDsion provid¢r NBST. The pension charg represents contributions due from the company and w as follow 2026 2025 Pertsion 15J14 13.521 Taxatio As a¢harity, The PatFinuwice Centre Lld 15 exempl from tsx on In¢ome and gains fallingwithin stttioii 505 of thB Ta¥¢s Act 1988 ors256 of the T&xatiOJL of chargb]e Gains Act 1992 to the exteni thatthe5& arn applied to iLs ¢hargeJble obJ¢cts. A[rdi1)g. no t&% clwes have tirisen in the cknrity. Pag¢ 13
THE PAT FII¥UCANE CENTRE LTD (A company Ilmlted by guarantse) Notes to tbe fillanclal statements for the year ouded 31 Mareh 2026 Fixiur¢s, rittings e4uipmeAt Tallgibk 4s5ets Cost At l April 2¢f25 Additions 37.544 1,195 37.544 .195 At 31 Marth 2026 38,739 38,739 DepreeA2tion At l April 2025 Chtrge for th¢ ar At 31 Marrh 2026 34.500 1.704 34500 1.704 36204 36204 Net b(ky#lut3 At 31 March 2026 2535 2.S35 At 31 Mllrch 2025 3,044 2026 2025 Stocks- Books 4,500 4.50Q io. Debtora & prepayments 202 2025 Ineome rKeivable Preo&ym6Jits 54 279 271 277 333 Page 14
THEI PAT FINUCANE CENTRE LTD (A ¢ompany limitsd by gmarantse) Notes to Ihe financial Statements for the ytrar ended 31 Marcb 2026 ii. Crcdliors: &Jnounts fAUlng due ithin ome year 2026 2025 Visa aOllnt Accruals and deferr&l income 16 196208 (560) 71.345 196224 70.785 12. Movements in Funds At J ApTI] IDcoming Outgolng Transter ID 2025 reSourS rÈ¥ourc¢s fuDds At 31 March 2026 Restrlet¢d funds: Funds 2.466 361,409 (354,349) (7,059) 361,409 <354.349) (7.059) 2.467 Totsl restric*d funds 1466 2,467 Unr¢Jlrkted fuiith: Ger fwid3 147.977 25J23 120.0ty2) 7.059 160267 Total unrestriGted fllnds 147,9 25,323 (20,092) 7.Q59 It50.267 150.443 386.732 (374.441) 162.734 Purposes of Ro8tri¢ted Restricted grthts awarded to the charity is provided to cover the cor¢ j¢¢ts ¢xplai[d in dirECtors Teport. 13. Related party trALrtiOnS Th¢re wer¢ no ielat¢d party trar4actions ill the rIOd ter revi¢w. 14. Controlling InterLs¢ The charitable company 15 under tbB wntrol of the DiTe¢tors. Page IS
THE PAT FIIWCANE CEIYTRE LTD (A company limited by guarantee) Notes to t&¢ fllLqncial statements for the yeAr ¢nded 31 2026 15. Company lirnite41 by Euaranle¢ THE PAT F]NUCANE CENTRE LTD is a company limited by guarontee gnd accordingly do¢$ not have a sha capilal. Ev¢ry nmber of th¢ Company undutakes to contribute such amount es may be requÈted not exceeding £l to the %sets of the dJaritabl¢ cornpany in the eveni LTrf its beiog wound up while h¢ or sbe is a member, or within one yvr th h¢ orsbe to member. Ifi P09t balan¢0 sheet events No significoot events ha taken place sithGe the year End that w¢Jsld rBsDIt in 8djwslm¢nts in 2026 financial siatements or inelu5ion ora note thEr¢kn. P4¢ 16