FRIENDS OF CAMPHILL MOURNE GRANGE STATEMENT OF RECEiwfs AND PAYMENTS AND STATEMENT OF ASSETS AND LIABILITIES FOR THE YEAR ENDED 31ST DECEMBER 2024 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 2024 Reference and adrninistrative details Charity name Friends of Camphill Mourne Grange Charity registratlon number NIC100873 Charity addre55 169 Newry Road Kilkeel Co Down BT34 4EX Board of Trustees Mr Patrick Cotter (Chairl Mrs Anne Campbell {Treasurer Mrs Miriam Cotter (Secretary) Independent examiner PURDY QUINN Chartered Accountants 42 Greenca5tle Street Kllkeel Co Down BT34 4BH FRIENDS OF CAMPHILL MOURNE GRANGE STATEMENT OF FINANCIAL AcfiviTIES- RECEIPTS & PAYMENTS YEAR ENDED 31 DECEMBER 2024 Unrestricted Restricted funds funds Total funds Total funds 2024 2024 2024 2023 Recelpts - Income Donations & legacies Grants Fundraising activities Interest on deposit account Dividend on investments Members, subscriptions Charitsble Irading receipts Rents from land & buildings Other charitable receipts Notes 903 903 303 205 56.955 56,955 43,076 57.858 57,858 43,584 Total receipts 57,858 57.858 43,584 Payments . Expenses Cost of fundraising events Gross trading payments Investment management cosls Direct charitable activity Grants & donations paid Govemance costs Other costs 3,907 3,907 4,569 472 37,622 636 687 472 37.622 636 366 11,367 636 81 Asset and investrnent purchases Purchase of investments Loans made Totalpayments 43,324 43,324 17,019 Net of receipts/(payments) Transfers between funds 14,534 14534 26,565 Cash funds last year ènd 87.702 87.702 61,137 Cash fiinds this year end 102,236 102.236 87,702 FRIENDS OF CAMPHILL MOURNE GRANGE STATEMENT OF ASSET5 & LIABILITIES YEAR ENDED 31 DECEMBER 2024 Unrestricled funds Restricted funds 2024 Totsl funds 2023 Total funds 2024 2024 Ca8h funds Currenl account Petty cash 102,236 102,236 87,702 Total cash funds 102.236 102,236 87.702 2024 2023 As8ets retained for the charltys own use Buildings improvements and fixtures at 27 NeI￿$￿e Street Restrict8d 6,080 6.080 Property loan to Friends of Camphill Moume Grange (N1050722) re shop at 27 Newcasle Street occupied by Gharity renl free Restrictad 205,600 205.600 Total 211.680 211.680 2024 2023 Liabiliti98 Trade Creditor 2.119 2,119 Approved by the trustees on and signed on their behalf by: Mr Patrick Cottei {Chalr Mrs Mlrlam Cotter Isecfetary) FRIENDS OF CAMPHILL MOURNE GRANGE NOTES TO THE ACCOUNTS YEAR ENDED 31 DECEMBER 2024 l) Accounting Policies Basls of preparntlon The flnancial statements have been prepared on a receipts and payments ba515. Fund accounting Unrestricted funds are available for use atthe discretion of the Charity to further any of the Charity'5 purposes. Designated funds are unrestricted funds earmarked by the Charlty for particularfuture project or commitment. Restrlcted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of a letter of offer. Incomlng resources- recelpts basis All incoming resources are included in the ststement of financial activities when it has been received by the Charlty. Resources expended Expenditure is recognised on an payments basis. Expenditure include5 any VAT which cannot be fully recovered. and is clas5rfied under headings of the statement of financial activitles to whlch It relates. 2) Trustee remuneration No trustee was paid any remuneration during the year. 3)Trustee expenses No trustees were paid any expenses during the year. FRIENDS OF CAMPHILL MOURNE GRANGE NOTES TO THE ACCOUNTS YEAR ENDED 31 DECEMBER 2024 Unr8strict8d funds 2024 Re5trict& funds 2024 Total Funds Toial Funds 2024 2023 4) Donatlons Friends of Camphill Moume Grange (N10507221 Miscellaneous 903 903 303 903 903 303 Unrestricled funds 2024 Restricted funds 2024 Totsl Funds 2024 Total Funds 2023 5) Charitablo trading receipts Charity shop sales 56,955 56,955 43,076 56,955 56,955 43,076 6) Restrlcted Funds - Property Fund Nature and purpose of funds The charity opèratès È tharity shop frtsm 27 Newcastle Street, Kllkeel. The property Is owned by a company, Frlends of Camphill Moume Grange INI 0507221. The Charity lent Friend5 of Camphill Mourne Grange INI 0507221 £205,600 to purchase and refurbish the property at 27 Newcostle street, Kilkeel. The Charity operates a charity shop from thls property. The Charlty spent further funds amountlng to £6,080 equipping the propÈrty. Totslllng £211,680, these are restrlcted funds wlthln the charlty as they are committed in their nature. There were no receipts or payments from the restricted property fund durin8 the year. FRIENDS OF CAMPHILL MOURNE GRANGE RECEIPTS & PAYMENT5 ACCOUNTS YEAR ENDED 31 DECEMBER 2024 Independent Examiners Report to the CharltyTrustees of Frlends of Camphill Mourne Grange I report to the trustee5 on my examination of the financial statements of Friends of Camphill Mourne Grange I'the charlty,) for the year ended 31 December 2024. Responsibilities and basis of report As 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 (the '2008 Acf ), 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 Direction5 given by the Charity Commission for Northern Ireland under section 65(9llbl of the 2008 Act. Independent exarniner'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 materlal respect: l. accountln8 records were not kept as required by section 63 of the 2008 Act; or 2. the financial statements do not accord with those records; or 3. the financlal statements do not complywlth the accountin8 requirement5 of the 2008 Act- or 4. the financial statements do not comply with the appllcable requlrements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulatlons 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 examlnation. I confirm that there are no other matters to which your attention should be drawn to enable a propel understanding of the account5 to be reached. Una Cunningham Association of Chartered Accountants in Ireland Purdv Quinn Chartered Accountants 42 Greencastle Street KILKEEL Co Down BT34 4BH