2025-06-30-annual-return - Ballylough Living History Trust

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BALLYLOUGH LIVING HISTORY LIMITED

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BALLYLOUGH LIVING HISTORY LIMITED

We report on the accounts of the charity for the year ended 30 June 2025, which are set out on pages 5 to 15.

Respective responsibilities of trustees and examiner

The trustees, who are also the directors of Ballylough Living History Limited for the purposes of company law, are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006. Having satisfied myself that the charity is not subject to audit under company law, and is eligible for independent examination, it is my responsibility to:

(i) examine the accounts under section 65 of the Charities Act
(ii) follow the procedures laid down in the general directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act
(iii) state whether particular matters have come to my attention.

Basis of independent examiner's report

I have examined your charity accounts as required under section 65 of the Charities Act and my 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. The 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 consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters.

My role is to state whether any material matters have come to my attention giving us cause to believe:

That accounting records were not kept in accordance with section 386 of the Companies Act 2006
That the accounts do not accord with those accounting records
That the accounts do not comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Charities Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
That there is further information needed for a proper understanding of the accounts to be reached.

Independent examiner's qualified statement

I can confirm that I am qualified to undertake the examination because I am a registered member of Chartered Accountants Ireland which is one of the listed bodies.

I have completed my examination and I believe that attention should be drawn to the following matters.

Whilst the accounts have been prepared on the going concern basis, at 30 June 2025 the charity’s total funds were overdrawn by £26,961. Unrestricted funds were overdrawn by £44,959 whilst restricted funds showed a credit balance of £17,998.

This is mainly due to the fact that the charity temporarily paused operations and therefore received no income during the year ended 30 June 2025 and was reliant on financial support from one of the trustees. The balance due to the trustee stood at £32,038 at the year end.

The trustees anticipate that operations will resume in the medium term and do not wish to cease operations.

I confirm that there are no other matters to bring to your attention.

Dr R I Peters Gallagher OBE FCA for and on behalf of Moore (N.I.) LLP

32 Lodge Road Coleraine BT52 1NB

Dated: 29 April 2026