Company Registration Number: NI010440 Charity Number: 100895
Northern Ireland Sports Forum Annual Report and Unaudited Financial Statements for the financial year ended 31 March 2025
DNTCA Ltd Chartered Accountants and Statutory Auditor Ormeau House 91-97 Ormeau Road Belfast BT7 1SH
Northern Ireland Sports Forum CONTENTS
| Page | |
|---|---|
| ReferenceandAdministrative Information | 3 |
| Trustees’Annual Report | 4-5 |
| Siiernentof Trustees' Responsibilities | 6 |
| IndependentExaminer's Report | 7 |
| StatementofFinancial Activities | 8 |
| Balance Sheet | 9 |
| NotestotheFinancialStatements | 10-14 |
TT
Northern Ireland Sports Forum REFERENCE AND ADMINISTRATIVE INFORMATION
Trustees
Mr S Hollinger (Appointed 20 November 2024)
C Morrow
M Mulholland (Resigned 20 November 2024) Dr P Donnelly A Martin
K Rollo- Stewart
C Quinn
M Scott
,
D Johnston A Mercer K McVeigh
Chairperson
Company Secretary
Charity Number in Northern Ireland
Company Registration Number
Registered Office
Independent Examiner
M Scott
K Rollo- Stewart (Appointed 20 November 2024) M Mulholland (Resigned 20 November 2024)
100895
NI010440
House of Sport Upper Malone Road Belfast BT9 5LA Northern Ireland
DNTCA Ltd Chartered Accountants Ormeau House 91-97 Ormeau Road Belfast BT7 1SH
3
for the financial year ended 31 March 2025
Northern Ireland Sports Forum TRUSTEES’ ANNUAL REPORT
The trustees present their Trustees' Annual Report, combining the Directors’ Report and Trustees’ Report, and the unaudited financial statements for the financial year ended 31 March 2025.
The financial statements are prepared in accordance with the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). The Trustees' Report contains the information required to be provided in the Trustees' Annual Report under the Statement of Recommended Practice (SORP) guidelines. The trustees of the charity are also charity trustees for the purpose of charity law and under the charity's constitution are known as members of the board of trustees. In this report the trustees of Northern Ireland Sports Forum present a summary of its purpose, governance, activities, achievements and finances for the financial year 31 March 2025.
The charity is a registered charity and hence the report and results are presented in a form which complies with the requirements of the Companies Act 2006 and, although not obliged to comply with the Statement of Recommended Practice applicable in the UK and Republic of Ireland FRS 102, the organisation has implemented its recommendations where relevant in these financial statements.
Mission, Objectives and Strategy
Objectives
The Northern Ireland Sports Forum (NISF) exists to promote amateur sport and physical recreation, contributing to
Strategy
The Forum serves as a central platform for governing and representative bodies in sport, enabling collaboration, advocacy, and the promotion of best practices. It supports member organisations through training, policy development, safeguarding, and strategic partnerships.
Financial Review
The results for the financial year are set out on page 8 and additional notes are provided showing income and expenditure in greater detail.
Results and Dividends
At the end of the financial year the charity has assets of £103,704 (2024 - £105,024) and liabilities of £20,305 (2024 - £19,057). The net assets of the charity have decreased by £(2,568).
Trustees
The trustees who served throughout the financial year, except as noted, were as follows:
Mr S Hollinger (Appointed 20 November 2024) C Morrow M Mulholland (Resigned 20 November 2024) Dr P Donnelly A Martin K Rollo- Stewart C Quinn M Scott D Johnston A Mercer K McVeigh
In accordance with the Constitution, the trustees retire by rotation and, being eligible, offer themselves for re-election.
The secretaries who served during the financial year were:
K Rollo- Stewart (Appointed 20 November 2024) M Mulholland (Resigned 20 November 2024)
4
Northern Ireland Sports Forum TRUSTEES' ANNUAL REPORT
for the financial year ended 31 March 2025 Compliance with Sector-Wide Legislation and Standards
The charity engages pro-actively with legislation, standards and codes which are developed for the sector. Northern Ireland Sports Forum subscribes to and is compliant with the following: w The Companies Act 2006 a The Charities SORP (FRS 102)
Member Services NISF provided extensive support to members, including: * Advertising over 62 sport-related job opportunities. ° Delivering 16 workshops and conferences on topics such as governance, funding, women in sport, and sports law. * Supporting 11 National Governing Bodies (NGBs) through the Board Recruitment Programme, resulting in three board placements. * Handling eight dispute resolution enquiries, offering mediation and legal guidance. * Establishing partnerships with third-party providers in funding, insurance, HR, and legal services. ¢ NISF promoted 63 funding opportunities via monthly updates and social media, reaching over 30,000 users. * A new “Finding Funding” service was launched, receiving 12 enquiries in its first two months. Four funding workshops were delivered, and tailored meetings were held with two organisations exploring capital funding.
Advocacy and Policy
NISF continued to be a strong voice for the sport and physical recreation sector, engaging in 28 key policy matters including access to school facilities, legal vetting, and lotteries legislation reform. The Forum submitted responses to 10 consultations across government and sectoral bodies in Northern Ireland and the UK and met with the Minister for Communities, outlining key asks for the sector. As secretariat to the All-Party Group (APG) on Sport and Physical Recreation, NISF facilitated four meetings, tabled 12 agenda items, and engaged 26 MLAs and over 85 sports representatives. The Forum also represented the sector on several strategic groups, including the Belfast Hills Partnership, Safeguarding Children in Sport Strategic Group and Sport Resolutions UK. Support was provided to seven Governing Bodies to assess impacts of poor water quality on activity, with representation made to the APG and engaging relevant stakeholders and elected representatives.
Safeguarding Support
In collaboration with the NSPCC Child Protection in Sport Unit, NISF supported non-funded members with safeguarding advice. As part of the Safeguarding Children in Sport Strategic Group and AccessNI Stakeholder Forum, the Forum: ° Completed 315 AccessNI checks across 24 member organisations. ¢ Delivered two safeguarding workshops to 72 attendees. * Provided one-to-one support to five member organisations.
Female Sports Forum
With support from the Department for Communities and Sport NI, the Female Sports Forum (FSF) delivered: * Six events and workshops with 74 attendees, 87% of whom reported increased learning. ¢ Leadership training for over 35 individuals, including mentorship and personal development. * A public survey on women and girls in sport, receiving 601 responses from diverse demographics. Approved by the Board of Trustees on 6oy En Cxetosse 7 25 and signed on its behalf by:
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\, Was
M Sco’ a
Chairperson
Mr S Hollinger
Trustee
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Northern Ireland Sports Forum STATEMENT OF TRUSTEES' RESPONSIBILITIES for the financial year ended 31 March 2025
The trustees, who are also directors of Northern Ireland Sports Forum for the purposes of company law, are responsible for preparing the financial statements in accordance with applicable law and regulations.
Company law requires the trustees as the directors to prepare financial statements for each financial year. Under that law the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law) including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of treland" Section 1A (Small Entities). Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period.
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In preparing these financial statements, the trustees are required to:
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= select suitable accounting policies and apply them consistently; = make judgements and estimates that are reasonable and prudent; = state whether the financial statements have been prepared in accordance with the relevant financial reporting framework, identify those standards, and note the effect and the reasons for any material departure from those standards; and
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= prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees confirm that they have complied with the above requirements in preparing the financial statements.
The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by the Board of Trustees on 8 th ocresee- ‘2S and signed on its behalf by: M _ — Chairperson | Aa Mr S Hollinger Trustee
eS6
Northern Ireland Sports Forum INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES OF NORTHERN IRELAND SPORTS FORUM
We have examined the financial statements of the charity for the financial year ended 31 March 2025, which comprise the Statement of Financial Activities (incorporating an Income and Expenditure Account), the Balance Sheet and the related notes. This report is made solely to the charity's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our work has been undertaken so that we might compile the financial statements that we have been engaged to compile, report to the Board of Trustees that we have done So, and state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's members, as a body, for our work, or for this report. Respective responsibilities of trustees and examiner The charity's trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006. The charity's trustees consider that an audit is not required for this financial year under Chapter 3 of Part 16 of the Companies Act 2006 and that an independent examination is required.
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It is our responsibility to: m examine the financial statements under section 65 of the Charities Act: = follow the procedures laid down by the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act; and
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a state whether particular matters have come to our attention.
Basis of independent examiner's report
We have examined your charity financial statements 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. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
In connection with our examination, no matter has come to our attention which gives us cause to believe that in, any material respect: m accounting records were not kept in accordance with section 386 of the Companies Act 2006 a the financial statements do not accord with those accounting records w the financial statements have not been prepared in accordance with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the 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 (FRS102) w there is further information needed for a proper understanding of the accounts to be reached.
Independent examiner's statement We have no concerms and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
DNTCA LTD Chartered Accountants and Statutory Auditor Ormeau House 91-97 Ormeau Road Belfast BT7 1SH
Date: ....2.....ssccsececceneeceeeee
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Northern Ireland Sports Forum STATEMENT OF FINANCIAL ACTIVITIES
(Incorporating an Income and Expenditure Account) for the financial year ended 31 March 2025
| Unrestricted Funds |
Restricted Funds |
Total Funds |
Unresiricted Funds |
Restricted Funds |
Total Funds |
||
|---|---|---|---|---|---|---|---|
| Income | Notes | 2025 £ |
2025 £ |
2025 £ |
2024 £ |
2024 £ |
2024 £ |
| Donationsand legacies Otherincome |
4.1 4.2 |
27,049 493 |
97,280 - |
124,329 493 |
27,382 463 |
99,138 - |
126,520 463 |
| Totalincome | 27,542 | 97,280 | 124,822 | 27,845 | 99,138 | 126,983 | |
| Expenditure | |||||||
| Charitableactivities | 5.1 | 30,110 | 97,280 | 127,390 | 22,654 | 99,138 | 121,792 |
| Netincome/(expenditure) | (2,568) | - | (2,568) | 5,191 | - | 5,191 | |
| Transfers between funds | - | - | . | - | - | - | |
| Netmovementinfundsfor the financialyear |
(2,568) | - | (2,568) | 5,191 | - | 5,191 | |
| Reconciliation offunds: | |||||||
| Totalfundsbeginning ofthe year |
11 | 85,967 | - | 85,967 | 80,776 | - | 80,776 |
The Statement of Financial Activities includes all gains and losses recognised in the financial year. All income and expenditure relate to continuing activities.
The notes on pages 10 to 14 form part of the financial statements
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Northern Ireland Sports Forum Company Number: NI010440 BALANCE SHEET as at 31 March 2025
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|||||||
|---|---|---|---|---|---|
|2025|2024|
|Current|Assets|Notes|£|£|
|Debtors|8|46,432|15,959|
|Cash|at bank and|in|hand|57,272|89,065|
|103,704|105,024|
|Creditors: Amounts falling due within one year|9|(20,305)|(19,057)|
|Net Current Assets|83,399|85,967|
|Total Assets|less Current|Liabilities|7|83,399|85,967|
|Funds|
|General|fund|(unrestricted)|83,399|85,967|
|Total funds|11|83,399|85,967|
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These financial statements have been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.
For the financial year ended 31 March 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006; and no notice has been deposited under section 476.
The trustees confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for ensuring that the charity keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of its profit and loss for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charity.
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland", applying Section 1A of that Standard.
Approved by the Board of Trustees and authorised for issue on behalf by
and signed on its
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M Scott | a
Chairperson
Mr S Hollinger =
Trustee
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The notes on pages 10 to 14 form part of the financial statements
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Northern Ireland Sports Forum NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 March 2025
- GENERAL INFORMATION
Northern ireland Sports Forum is a company limited by shares incorporated in Northern Ireland. The registered office of the charity is House of Sport, Upper Malone Road, Belfast, BT9 5LA, Northern Ireland which is also the principal place of business of the charity. The financial statements have been presented in Pound (£) which is also the functional currency of the charity.
- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the charity’s financial statements.
Basis of preparation
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value. The financial statements have been prepared in accordance with the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland FRS 102”, applying Section 1A of that Standard. As permitted by the Companies Act 2006, the charity has varied the standard formats in that act for the Statement of Financial Activities and the Balance Sheet. Departures from the standard formats are to comply with the requirements of the Charities SORP and are in compliance with section 4.7, 10.6 and 15.2 of that SORP.
Statement of compliance The financial statements of the charity for the financial year ended 31 March 2024 have been prepared on the going concern basis and in accordance with the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland FRS 102", applying Section 1A of that Standard.
Fund accounting
The following are the categories of funds maintained:
Restricted funds Restricted funds represent income received which can only be used for particular purposes, as specified by the donors. Such purposes are within the overall objectives of the charity.
Unrestricted funds
Unrestricted funds consist of General and Designated funds.
= General funds represent amounts which are expendable at the discretion of the board, in furtherance of the objectives of the charity. mw Designated funds comprise unrestricted funds that the board has, at its discretion, set aside for particular purposes. These designations have an administrative purpose only, and do not legally restrict the board's discretion to apply the fund.
Income
Income is recognised by inclusion in the Statement of Financial Activities only when the charity is legally entitled to the income, performance conditions attached to the item(s) of income have been met, the amounts involved can be measured with sufficient reliability and it is probable that the income will be received by the charity.
Income from charitable activities
Income from charitable activities include income earned from the supply of services under contractual arrangements and from performance related grants which have conditions that specify the provision of particular services to be provided by the charity. Income from government and other co-funders is recognised when the charity is legally entitled to the income because it is fulfilling the conditions contained in the related funding agreements. Where a grant is received in advance, its recognition is deferred and included in creditors. Where entitlement occurs before income is received, it is accrued in debtors.
Grants from governments and other co-funders typically include one of the following types of conditions:
= Performance based conditions: whereby the charity is contractually entitled to funding only to the extent that the core objectives of the grant agreement are achieved. Where the charity is meeting the core objectives of a grant agreement, it recognises the related expenditure, to the extent that it is reimbursable by the donor, as
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continued
Northern treland Sports Forum NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 March 2025 income.
mTime based conditions: whereby the charity is contractually entitled to funding on the condition that it is utilised in a particular period. In these cases the charity recognises the income to the extent it is utilised within the period specified in the agreement. In the absence of such conditions, assuming that receipt is probable and the amount can be reliably measured, grant income is recognised once the charity is notified of entitlement.
Grants received towards capital expenditure are credited to the Statement of Financial Activities when received or receivable, whichever is earlier.
Expenditure
Expenditure is analysed between costs of charitable activities and raising funds. The costs of each activity are separately accumulated and disclosed, and analysed according to their major components. Expenditure is recognised whena legal or constructive obligation exists as a result of a past event, a transfer of economic benefits is required in settlement and the amount of the obligation can be reliably measured. Support costs are those functions that assist the work of the charity but cannot be attributed to one activity. Such costs are allocated to activities in proportion to staff time spent or other suitable measure for each activity.
Going Concern
The Trustees have not identified any material uncertainties related to events or conditions that may cast significant doubt about the charity's ability to continue as a going concern.
Debtors Debtors are recognised at the settlement amount due after any discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Income recognised by the charity from government agencies and other co-funders, but not yet received at financial year end, is included in debtors.
Cash at bank and in hand
Cash at bank and in hand comprises cash on deposit at banks requiring less than three months notice of withdrawal.
Taxation and deferred taxation No current or deferred taxation arises as the charity has been granted charitable exemption. Irrecoverable valued added tax is expensed as incurred.
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the charity's taxable profits and its results as stated in the financial statements.
Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
- CRITICAL ACCOUNTING JUDGEMENT AND ESTIMATES
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under circumstances.
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continued
Northern Ireland Sports Forum NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 March 2025
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|||||||||
|---|---|---|---|---|---|---|---|
|4.|INCOME|
|4.1|DONATIONS AND LEGACIES|Unrestricted|Restricted|2025|2024|
|Funds|Funds|
|£|£|£|£|
|Sport NI|-|40,000|40,000|40,000|
|Membership|Income|13,015|-|13,015|12,501|
|Law and|Sport Conference|6,224|-|6,224|8,462|
|Access|NI|Income|4,426|-|4,426|3,670|
|Sponsorship|Income|3,384|-|3,384|2,749|
|Rank Foundation|-|57,280|57,280|59,138|
|27,049|97,280|124,329|126,520|
|4.2|OTHER INCOME|Unrestricted|Restricted|2025|2024|
|Funds|Funds|
|£|£|£|£|
|Other income|240|-|240|-|
|Bank|Interest|238|“|238|163|
|Social|Media Workshops|15|-|15|300|
|493|-|493|463|
|5.|EXPENDITURE|
|5.1|CHARITABLE ACTIVITIES|Direct|Other|Support|2025|2024|
|Costs|Costs|Costs|
|£|£|£|£|£|
|Expenditure on|charitable|activites|-|”|127,390|127,390|121,792|
|§.2|SUPPORT COSTS|Charitable|2025|2024|
|Activities|
|£|£|£|
|Wages|100,956|100,956|91,787|
|Support|26,434|26,434|30,005|
|127,390|127,390|121,792|
|6.|INVESTMENT AND OTHER INCOME|2025|2024|
|£|£|
|Bank interest|238|163|
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continued
Northern Ireland Sports Forum NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 March 2025
7. EMPLOYEES AND REMUNERATION
Number of employees
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||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|The|average|number|of|persons|employed|(including|executive|trustees)|during|the|financial|year|was|as|
|follows:|
|2025|2024|
|Number|Number|
|Admin|4|4|
|The|staff costs comprise:|2025|2024|
|£|£|
|Wages and|salaries|92,304|91,787|
|Social|security|costs|8,652|-|
|100,956|91,787|
|No|Employee|received|employee|benefits|of more than £60,000 during the year.|
|8.|DEBTORS|2025|2024|
|£|£|
|Trade debtors|2,629|2,377|
|Prepayments and accrued|income|43,803|13,582|
|46,432|15,959|
|9.|CREDITORS|2025|2024|
|Amounts|falling due within|one year|£|£|
|Pension fund loan|572|440|
|Trade|creditors|4,213|392|
|Taxation|and|social|security|costs|2,035|1,564|
|Accruals and deferred|income|13,485|16,661|
|20,305|19,057|
|10.|RESERVES|
|2025|2024|
|£|£|
|At the beginning|of the year|85,967|80,776|
|(Deficit)/Surplus|for the financial year|(2,568)|5,191|
|At the end|of the year|83,399|85,967|
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a |
Northern Ireland Sports Forum NOTES TO THE FINANCIAL STATEMENTS
continued
for the financial year ended 31 March 2025
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|---|---|---|---|---|---|---|
|11.|FUNDS|
|11.1.|RECONCILIATION OF MOVEMENT|IN FUNDS|Unrestricted|Total|
|Funds|Funds|
|£|£|
|At|1|April 2023|80,776|80,776|
|Movement during the financial|year|5,191|5,191|
|At 31|March 2024|85,967|85,967|
|Movement during the financial year|(2,568)|(2,568)|
|At 31|March 2025|83,399|83,399|
|11.2|ANALYSIS OF|MOVEMENTS|ON|FUNDS|
|Balance|Income|Expenditure|Transfers|Balance|
|1|April|between|31|March|
|2024|funds|2025|
|Restricted|£|£|£|£|£|
|Unrestricted|funds|-|97,280|97,280|-|-|
|Unrestricted|General|85,967|27,542|30,110|-|83,399|
|Total funds|85,967|124,822|127,390|-|83,399|
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- TRUSTEES' REMUNERATION
The Trustees, nor any person connected with them, have not received remuneration or other benefits from employment with the charity or a related entity.
- POST-BALANCE SHEET EVENTS
There have been no significant events affecting the Charity since the financial year-end.
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