Registered Charity in Northern Ireland: NIC100778
W H Wylie Memorial Children's Orphanage Fund
Trustees, Annual report and Statement of Receipts and Payments and Assets and
Liabilities
for the year ended 31 December 2023

W H Wylie Memorial Children's Orphanage Fund
Annual report and financial statements
for the year ended 31 December 2023
Pages
Reference and administrative details of the Charity
Trustees, report
Independent examiner's report to the Trustees
Receipts and payment account
Statement of assets and liabilities
Notes to th¢ financial statements

W H Wylie Memorial Children's Orphanage Fund
Reference and administratRve details
Charity Name:
W H Wylie Memorial Children's Orphanage Fund
Charity Registration Number.. NIC100778
Contact address:
W H Wylie Memorial Children's Orphanage Fund
c/0 Mr Nonnan Wylie
86 Drumflugh Road
Dungannon
BT717QF
Trustees
Mr Alan Hall
Mrs Shirley Hall
Mrs Rachel Neville
Mrs Mildred Wylie
Mr Norman Wylie
Independent examiner
Wylie Ruddell
Chartered Accountants
Unit 63
Arniagh Business Centre
2 Loughgall Road
Armagh
BT617NH
Bankers
Ulster Bank
Hill Street
Newry
BT34 IBT

W H Wylie Memorial Children's Orphanage Fund
Trustees, Annual Report for the year ended 31 December 2023
Introduction
This document is the annual report for W H Wylie Memorial Children's Orphanage Fund. The principal adth¢ss of the charity
is 86 Drumflugh Road, Dungannon, B T717QF. This report relates to the calendar year 2023.
The names of all charity trustees on the date the report was approved and all individuals who served in such capacity during
th¢ year is as follows'.-
Mr Alan Hall
Mrs Shirley Hall
Mrs Rachel Neville
Mr5 Mildred Wylie
Mr Nonnan Wylie
Purpose
The charitable purpose is to relieve poverty, advance education and promote good health by the provision of assistance,
equipment and facilities at the W H Whylie Memorial Children's Orphanage in Kenya.
Structure, Governance and Management
The Trust is governed by the Trust Deed and is registered with The Charity Commission for Northern Ireland under Northern
Ireland Charity Number 100778 since 21 May 2015. All trustees give their time freely and no remuneration OT other benefits
are received.
Objectives and Activities
The Trustees shall hold the Trust fund and its in¢ome upon Trust to apply them for the following objects:_
To relieve povety, advance education and promote good health by the provision of assistance. equipment and facilities at
the W H Wylie Memorial Children's Orphanage, Kenya.
Statement of Compliance
In deciding upon and planning our activities for the year, the Trustee5 have given careful consideration to the Charity
Commission for Northern Ireland's guidance on public benefit to ensure that the activities have helped to achieve our Charity's
puryoses and provide a benefit to the beneficiaries.
The direct benefits which result from providing a home for orphaned children include improved health and reduced levels of
stress and anxiety. In addition, the children are provided with an education which would not Othe￿Ise have been the case as
evidenced through feedback and numbers attending.
Financial Review
Our main sources of funds this year have been our monthly donations while payments out have been for such items as school
fees, food. clothes, mattresse5, bed linen, water storage facilities etc. Gift Aid is sought for relevant donation5. In 2023
donations amounted to £8,436 {2022- £20.795) and unrestricted reserve5 at the year ¢nd were £1,058 (2022= £6,207)
Signed on behalf of the charity trustees
Mr N Wylie
Date.. 30 October 2024

W H Wylie Memorial Children's Orphanage Fund
Independent examiner's report to the Charity trustees
We report on the accounts of the W H Wylie Memorial Children'5 Orphanage Fund for the year ended 31 December 2023.
which are appended.
Respective responsibilities of charity trustees and examiner
As the Charity's trustees you are responsible for the preparation of the accounts in accordance with the Charities Act (Northern
Ireland) 2008.
It is our responsibility to:
Examine the accounts under section 65 of the Charitie5 Act.
Follow the procedures laid down in the general Directions given by the Commission under section 65(9)(b) of the
Charities Act.
State whether particular matters have come to our attention.
Basis of independent examiner's report
We have examined your charity accounts as required under section 65 of the Charities Act and our examination was carried
out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b)
of the Charities Act.
Our examination included a review of the accounting records kept by the charity and a comparison of the accounts
presented with those records. It also included considerdtion of any unusual items or disclosures in the accounts, and
seeking explanations from you as charity trustees concerning any such matters.
Our role is to state whether any material matters have come to our attention giving us cause to believe-
That accounting records were not kept in accordance with section 63 of the Charities Act.
2. That the accounts do not accord with those accounting records.
That the accounts do not comply with the accounting requirements of the Charities Act.
4. That there is further infonnation needed for a proper understanding of the accounts to be reached.
Independent examiner'5 Statement
We have completed our examination and have no concerns in respect of the matters (l) to (4) listed above an(t in connection
with following the Directions of the Charity Commission for Northern Ireland, we have found no matters that require drawing
to your attention.
Da
David Ruddell
For and on behalf of Wylie Ruddell
Unit 63
Annagh Business Centr¢
2 Loughgall Road
Arniagh
BT617NH
Date.. go OcEobeJ

J

W H Wylie Memorial Children's Orphanage Fund
Statement of assets and liabilities as at 31 December 2023
Note5
2023
2022
Fixed assets
Tangible assets
40,000
40,000
40,000
40,000
Current assets
Cash at bank
1,058
6,207
Net assets
41,058
46,207
The funds of the charity
Unrestricted funds
41,058
41,058
46,207
46.207
Total funds
The financial statements on pages 4 and 5 weTe approved by the trustees on 30 October 2024 and were signed on behalf of all
the trustees by:"
Mr N Wylie

W H Wylie Memorial Children's Orphanage Fund
Notes to the financial statements for the year ended 31 December 2023
Accounting policies
Set out below are principal accounting policies which have been adopted in the compilation of the Receipts and
Payments Account and the Statement of Assets and Liabilities.
(a) Receipts and Payments Account
All items of income and expenditure included within the Receipts and Payments Account have been accounted
for on a cash receipts basis.
(b) Statement of Assets and Liabilities
(i) Fixed Assets
The charity owns the orphanage building in Nairobi. Kenya at a cost of £40,000.
(c) Fund Accounting
Endowment funds are funds, the capital of which must be retained either pern]anently or at the charity's
discretion. the income derived from the endowment is to be used either as restricted or unrestricted income
funds depending upon the PUTpose for which the endowment was established in the first plac¢.
Restricted funds comprise (a) income from endowments which is to be ¢xpended only on the restricted
purposes intended by the donor and (b) revenue donations or grants for a specific charity's activity intended by
the donor.
Unrestricted funds are income funds which are to be spent on the charity's general purposes.
Designated funds are general funds set aside by the charity's for a specific use in the future.
Charitable activities
Unrestricted Restricted
Funds
Funds
2023
2023
Unrestricted
Fund5
2022
Restricted
Funds
2022
Total
2023
Total
2022
School fees and clothing
Food supplies
Other expenses
Total
2,000
11,125
460
2,000
11,125
460
4.330
10,960
507
4,330
10,960
507
13,585
13,585
15.797
15,797

W H Wylie Memorial Children's Orphanage Fund
Notes to the financial statements for the year ended 31 December 2023
Reconciliation of Cash Funds
Total Cash Funds at Beginning of the year
Receipts for the year
Payments for the yeaT
Total Cash Funds at end of the year
6,207
8,436
(13.585)
1,058