FRIENDS OF CAMPHILL MOURNE GRANGE STATEMENT OF RECEIPTS AND PAYMENTS AND STATEMENT OF ASSETS AND LIABILITIES FOR THE YEAR ENDED 31ST DECEMBER 2023 CHARITY NUMBER . NIC 100873 PURDY QUINN Chartered Accountants 42 Greencastle Street KILKEEL Co Down BT34 4BH FRIENDS OF CAMPHILL MOURNE GRANGE CHARITY DETAILS YEAR ENDED 31 DECEMBER 2023 Referente and administrative details Charity name Friends of Camphill Mourne Grange Charity registration number NIC100873 Charity address 169 Newry Road Kilkeel Co Down BT34 4EX Board of Trustees Mr Patrick Cotter (Chairl Mrs Anne Campbell (Treasurer) Mrs Miriam Cotter ISecret3ry1 Independent examlner PURDY QUINN Chartered Accountants 42 G reencastle Street Kilkeel Co Down BT34 4BH FCMG TRUSTEES REPORT 2023 Objects of the Charity Relieve the needs of the residents of Camphill Mourne Grange who may have learning or physical difficulties or disabilities and who may be in need of financial or other assistance To generally support the charitable work of Camphill Mourne Grange Main Activities Operation of Charity Shop Co-ordinate collection and sorting of donated goods Assistance to Beneficiaries Provided funding and personal assistance for capital items in various parts of Mourne Grange. Paid for Coffee Shop Crockery and cutlery Grass Cutting Topper Shelving for Flower Workshop Carpet tiles for Woodwork Piano for St Bronagh Part fund stairs in St Bronagh Stools for Woodwork Raised Beds for Flower Garden Florestry Equipment The goods are physically evident in various part of Mourne Grange. M05t of the items above are used in the daily work of Mourne Grange and this helps the resident to be more active which improves their physical and mental wellbeing Private Benefit The trustees are not aware of any private benefit accruing to members of FCMG Charity Commission Nl Guidance The Trustees continue to give careful consideration to the CCNI guidance on public benefit to ensure that their activities help to achieve the charity's purposes and help the intended beneficiaries Patrick Cotter Chairperson 8th August 2024 FRIENDS OF CAMPHILL MOURNE GRANGE STATEMENT OF FINANCIAL ACTIVITIES - RECEIPTS & PAYMENTS YEAR ENDED 31 DECEMBER 2023 Unrestricted Restricted funds funds Total funds Total funds 2023 2023 2023 2022 Receipts - Income Donations & legacies Grants Fundraising activities Interest on deposit account Dividend on investments Members, subscriptions Charitable trading receipts Rents from land & buildings Other charitable receipts Notes 303 303 393 205 205 43,076 43,076 28,218 43,584 43,584 28,611 Total receipts 43,584 43,584 28,611 Payments - Expenses Cost of fundraising events Gross trading payments Investment management costs Direct charitable activity Grants & donations paid Governance costs Other costs 4,569 4,569 4,348 366 11,367 636 81 17,019 366 11,367 636 81 17,019 264 13,883 636 110 19,241 Asset and investment purchases Purchase of investments Loans made Total payments 17,019 17,019 19,241 Net of receipts/(payments) Transfers between funds 26,565 26,565 9,369 Cash funds last year end 61,137 61,137 51,768 Cash funds this year end 87,702 87,702 61,137 FRIENDS OF CAMPHILL MOURNE GRANGE STATEMENT OF ASSETS & LIABILITIES YEAR ENDED 31 DECEMBER 2023 Unrestricted funds Restricted funds 2023 Total funds 2022 Totsl funds 2023 2023 Cash funds Current account 87,702 87,702 61,137 Petty cash Totsl cash funds 87,702 87,702 61,137 2023 2022 Assets retained for the charity's own use Buildings improvements and fixtures al 27 Newcastle Street Restricted 6,080 6,080 Propety loan lo Friends of Camphill Mourne Grange IN10507221 re shop at 27 Newcastle Street occupied by charity rent free Reslricted 205,600 205,600 Totsl 211,680 211,680 Approved by the trustees on .. and signed on their behalf by: Mr Patrick Cotter (Chairl Mrs Miriam Cotter Isecrelaryl FRIENDS OF CAMPHILL MOURNE GRANGE NOTES TO THE ACCOUNTS YEAR ENDED 31 DECEMBER 2023 11 Accounting Policie5 Basis of preparation The f inancial Statements have been prepared on a receipts and payments basi5. Fund accounting Unrestricted funds are available for use at the discretion of the Charity to further any of the Charity's purpose5. Designated funds are unrestricted funds earmarked by the Charity for particular f uture project or commitrnent. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of a setter of offer. Incomin8 resources- receipts basis All incoming resources are included in the statement of financial activities when it has been received by the Charity. Resources expended Expenditure is recognised on an payments basis. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relate5. 2) Trustee remuneration No trustee was paid any remuneration during the year. 3)Trustee expenses No trustees were paid any expenses during the year. FRIEND5 OF CAMPHILL MOURNE GRANGE NOTES TO THE ACCOUNTS YEAR ENDED 31 DECEMBER 2023 Unrestricted funds 2023 Reslricled funds Totsl Funds 2023 Total Funds 2022 2023 4) Donations Friènds of Camphill Mourne Grange (N1050722) Miscellaneous 303 303 393 303 303 393 Unrestricted funds 2023 Restricted fund$ 2023 Totsl Funds 2023 Total Fund5 2022 5) Charitable trading receipts Charity shop sales 43,076 43,076 28,218 43.076 43,076 28,218 61 Restricted Funds - Property Fund Nature and purpose of fund5 The charity operates a charity shop from 27 Newcastle Street, Kilkeel. The property is owned by a company, Friends of &mphill Mourne Grznge INI 0507221. The Charity lent Friend5 of Camphill Mourne Grange INI 0507221 £205,600 to purchase and refurbish the property at 27 Newcastle Street, Kilkeel. The Charity operates a charity shop from this property. The Charity spent further funds amounting to £6,080 equipping the property. Totalling £211,680, these are restricted funds wlthin the charity os they are committed in their nature. There were no receipts or payments from the restricted property fund during the year. FRIENDS OF CAMPHILL MOURNE GRANGE RECEIPTS & PAYMENT5 ACCOUNTS YEAR ENDED 31 DECEMBER 2023 Independent Examiners Report to the Charity Trustees of Friends of Camphill Mourne Grange I report to the trustees on my examination of the financial statements of Friends of Camphill Mourne Grange I'the charity I for the year ended 31 December 2023. Responsibilitie5 and basis of report A5 the trustees of the charity you are responsible for the preparation of the financial statements In accordance with the requirements of the Charities Act (Northern Ireland) 2008 Ithe '2008 Act'l. You are satisfied that your charity is not required by charity law to be audited and have chosen instead to have an independent examination. I report in respect of my examination of the charity's financial statements as carried out under section 65 of the 2008 Act. In carrying out my examination I have followed the general Directions given by the Charity Commission for Northern Ireland under section 6519llbl of the 2008 Act. Independent examiner's statement I have completed my examination. I confirm that no matters have come to my attention in connection with my examination giving me cause to believe that in any material respect.. l. accounting records were not kept as required by section 63 of the 2008 Act; or 2. the financial staternents do not accord with those records; or 3. the financial statements do not comply with the accounting requirements of the 2008 Act; or 4. the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reportsl Regulations 2008 other than any requirement that the accounts give a 'true and fair, view which is not a matter considered as part of an independent examination. I confirm that there are no other matter5 to which your attention should be drawn to enable a proper understanding of the accounts to be reached. Una Cunningham Association of Chartered Accountants in Ireland Purdy Quinn Chartered Accountants Northern Bank House 42 Greencastle Street KI LKEEL Co Down BT34 4BH Date..