COMPANY REGISTRATION NUMBER: N1043631
CHARITY REGISTRATION NUMBER: NIC100986
Ulster-scots Community Network
Company Limited by Guarantee
Financial Statements
31 March 2024
AMPBELL
PANY
Chartered accountants & statutory auditor
631 Lisburn Road
Belfast
BT9 7GT

Ulster-scots Community Network
Company Limited by Guarantee
Financial Slatemenls
Year ended 31 March 2024
Page
Directors, annual report (incorporating the director's report)
Independent auditor's report to the members
10
Statement of financial activities (including income and
expenditure account)
16
Statement of financial position
17
Notes to the financial statements
19
The following pages do not form part ot the financial statements
Detailed statement of financial activities
31
Notes to the delailed statement of financial activities
33

Ulster-scots Community Network
Company Limited by Guarantee
Directors, Annual Report (Incorporaiing the Director's Report)
Year ended 31 March 2024
The directors, who are also the directors lor the purposes ol company law, presenl their report and the
financial stalements of the charity lor the year ended 31 March 2024.
Reference and administralive detalls
Registered charity name
Ulsler-scots Community Network
Chariiy registration number
NIC100986
Company regislration number N1043631
Principal office and registered Corn Exchange
office
1-9 Victoria Street
Belfast
BTI 3GA
The directors
Mrs. E. Cameron
Mrs. L. Mulholland
Mrs. A. Smyth
Mr. N. Mccausland
Mr. G. Campbell
Mrs. C. Evans
Mr. W. Carlile
Mr M. Srnyih
Company secretary
Mr D Gilliland
Auditor
Aubrey Campbell & Company
Chartered accountants & statutory auditor
631 Lisburn Road
Belfast
BT9 7GT

Ulster-scots Community Network
Company Limited by Guarantee
Directors, Annual Report (Incorporating the Director's Report) (¢ofttlnued)
Year ended 31 March 2024
Struclure, governance and management
Management
The Ulster-scots Community Netwo￿ {USCNI is overseen by a Board of Directors who are
responsible lor setting the strategic direction of the organisation, with the day lo day management
undertaken by the Operations Director who also implements all necessary policies as agreed by ihe
Board.
The Operations Director is responsible lor ensuring that the organisalion delivers on agreed targets
and objectives. He is also responsible lor the supervision of the slafl team.
Public Beneflt Statement
The trustees confirm that they have had due regard tor the guidance produced on public benelil by the
Charity Commission for Northern Ireland and are pleased to report that during the period the charitable
company has continued to provide public benefits through the programmes and services we offer.
Current Structure and Staffing
Chairman
Board of Directors
Director
Education and Outreach Off icer
Publications Officer
Community Development Officer
Community Development Officer
Community Development Officer
Community Development Officer
Digital Communications Officer
Corporate Governance
The Ulster-scols Community Network is committed lo high standards of corporale governance.
Although Ihe organisation does not have shareholders, the staff and Board have a responsibility to
provide clear evidence of a transparent and efficient organisation lo ils stakeholders who include the
Ulsler-scots community, funding bodies and government.

Ulster-scots Community Network
Company Limited by Guarantee
Directors, Annual Report (Incorporating the Director's Report) {¢ontlnued)
Year ended 31 March 2024
Structure, governance and management (eontinuedj
The Board ol Directors
As detailed in the USCN Articles and Memorandum ol Association, the Board directs the organisalion's
strategic planning, financial management and operational issues. The Board meets, on average, 7
limes a year wilh a full General Meeting lo be held al leasl once every 15 months.
The Chairman leads the Board, and the Operations Director leads the management of Ihe
organisalion. The Chairman's responsibilities include setting the Board Agenda and with the
Operations Director, is responsible lor the distribution of accurate, timely and clear information
pertaining lo the activilies of the organisation.
The diversity of interest groups from within the wider Ulsler-scots sector, represenled by the Board is
seen as a key strength of the organisalion. The operations Director attends Board meelings as a
linkage between the staff of the organisalion and the Board. The Operalions Director plays a full role al
Board Meetings but does not have voting righls al such meetings.
The USCN Board are responsible lor scrulinising the performance of the management to be salislied
as to the integrity and slrength of financial information controls and risk management ol the
organisalion.
Inlernal Controls
The Directors (Trustees) are responsible for the organisation's systems of internal Conlrol vthich are
designed to provide reasonable assurance lo saleguard the organisation's assets against unauthorised
use or disposition and the maintenance ol proper accounting records and the Teliability of linancial
information used within the organisalion.
The Ulster-scols Community Network recognises that effective corporate governance remains key to
maintaining a strong organisalional ethos in which the Ulster-scots community, Government and
funders can be confident. Policies and controls are reviewed regularly by relevant personnel and
actions to address non-conformance are undertaken without delay.
The financial procedures ol the organisation are specifically governed by a Financial Procedures Policy
and the Procurement Policy.
A management accounting system is in place providing managemenl with financial and operational
performance measurement indicalois. Detailed account summaries are prepared monthly and
combined with up lo date banking records, are regularly presented lo the USCN Board in clear and
concise formals.

Ulster-scots Community Network
Company Limited by Guarantee
Directors. Annual Report (Incorporaling Ihe Director's Report) (eonllnu•d)
Year ended 31 March 2024
Oblectlves and activities
Objectives
The Ulsler-scols Community Network IUSCNI was established in 1995 to promote awareness and
understanding of the Ulster-scols tradition in language, literalure, music and dance as well as the
contribution of Ihe Ulsler-scots community lo the development ol life in Northern Ireland, the border
counties of the Republic of Ireland and the Ulsler-scols diaspora.
As a representative body of many Ulster-scols with around 650 member groups, the USCN is
committed lo a cotnprehensive exploration ol the interaction between Ulster and Scotland, which has
been a constant factor in the history ol the British Isles.
The Ulster-scots Community Network aims to preserve, promote and develop Ulsler-scots heritage
and culture in all its forms and to rTiake a constructive and progressive contribution lo delivering a fully
inclusive society in which mutual understanding and tolerance are accepted as the norm a society at
peace with itself. We seek lo work lo develop a culturally conlident and creative community capable of
pla￿ng a key role in our society in future.
We aim lo achieve this by..
Providing an umbrella organisation for all interest groups engaging in Ulster-scots activilies - language,
culture and history.,
Increasing capacily and building relevant skills with the Ulster-scols community;
Promoting Ulster-scots activities and aiming to increase community confidence.,
Acting as a focal point for dissemination of information concerning Ulster-scots;
Developing Ulster-S¢ols culture and heritage throughout the education and tourism sectors and
throughout the wider communily.
Slrategic report
The following sections lor achievements and performance and financial review form the strategic
report ol the charity.

Ulster-scots Community Network
Company Limited by Guarantee
Directors. Annual Report (Incorporating the Director's Report) (conllnuedj
Year ended 31 March 2024
Achievements and performance
Membership and Member Groups
The USCN has continued lo support our core member organisalions. The Network CUTrently supports
approximately 680 registered groups Ihroughoul Northern Ireland, the border counties of the Republic
of Ireland and the wider Ulsler-scols diaspora. These groups include Ulsler-scots cultural groups.
marching bands, local history societies, education groups, churches, and schools amongst others.
Activities, Publications and Events during 2023 and into 2024
Based in the Discover Ulster-scols Centre within the historic Corn Exchange building in Bellasl are the
Ulster-scols Community Network's office. The Network also manages the visitors cenlre, performance
space and shop unil there. This space provides a visible presence lor the Ulsler-scots community in
Belfast and showcases their role, impact and contribution to wider society including within Norther
Ireland, the Border Counties, and the impact the diaspora has had on world history. It also allows us to
showcase the role that the Ulsler-scots community played in the development ol Belfast and its
industrial contribulion to the world. The Board and slafl view the centre as an opportunity to heighten
awareness ol this contribution and lo maintain the visibility ol the Ulsler-scols community.
The Network has conlinued and we will continue as well to work virtually with those groups who Still
haven't the confidence to bring groups of people together.
USCN also Continued to build upon opportunities for providing Ulsler-scots materials into the
community as part ol our outreach work and our collaboration with member groups. This year, we
placed a larger degree ol emphasis on working with our member groups in the Border Counties and
assisting them as they sought to develop their connections on a broader basis than had been possible
for the last lew years.
Other notable aclivilies include..
Maintaining membership engagemenl - 75 groups either joined or renewed their membership of the
Nelwork over the course ol the year, keeping membership around 680 groups.
USCN staff provided assistance to member groups across the year with over 400 meetings and 2000
responses to various queries groups had. We also assisted groups to secure nearly £375k in financial
assistance in the period.
Throughout the year slaff delivered a range ol talks to groups, as well as exhibition materials in a
variety of venues lo 125 sessions.
The Education Off icer provided talks to schools on a further 100 occasions during the year, and USCN
staff distributed almost 17k items of literature and promotional material during the period covered by
this report. USCN also undertook promotional work at a range of cultural and information evenls this
year including lestivals, conferences and cultural showcases.
USCN processed over 160 Access Nl certilicales this year for member groups as well as assisting
over 50 member groups with policy advice and guidance as we seek lo enhance the Gapacily ol the
community.
USCN also continue to develop their online presence through a variety of social media channels as
they look lo broaden the reach ol their message particularly as they look to engage with the

Ulster-scots Community Network
Company Limited by Guarantee
Directors, Annual Reporl (Incorporaling Ihe Director's Report) (contlnued)
Year ended 31 March 2024
Ulsler-scots diaspora.
As part of its ongoing programme ol work USCN also delivered Open College Network Nl a¢crediled
courses in Ulster-scots History and Identity with 12 courses being delivered across Northern Ireland.
The Publications Officer was extremely productive with articles being produced and carried in a range
of newspapers and magazines throughout the year, as well as researching articles on other famous
Ulsler-scots as the basis for future publications.
Financial review
We are grateful lo the following organisations who provided support to Ihe USCN during the periTrJ
under review..
Ulster-scols Agency - Core Funding support including salaries, establishment costs and project
monies.
Arts Council ol Northern Ireland - Support under their National Lottery Funding Programme that offers
salary support and some costs of our programming budget.
Heritage Lottery
under the CRESI scheme administering funding on behalf ol Department for
Communities lo recruit stall to assist the future development ol the organisation within the sector.
Scottish Book Trust - a remainder of a grant thal allowed us to publish an anthology of Scots poetry by
Stuart A Paterson. We are the first organisation outside Scotland to receive this grant Irom the Scots
Governrnent.
RESERVES POLICY
Reserves are required by any organisation lo help olfsel the inherent risk potential of reliance on
funding applications and the Processes they entail.
USCN aims to hold three months core operating costs as a Business Reserve al all limes. This
ensures an effective salary net exists to Gover fixed costs and slaff salaries as well as successfully
completing any outstanding project cornmitments.
The actual financial amount held in reserve is reviewed regularly and is dependent on the availability of
assets and the mean monthly operating total as calculated al each review.

Ulster-scots Community Network
Company Limited by Guarantee
Directors, Annual Report (Incorporating the Director's Report) (cDnllnuedJ
Year ended 31 March 2024
Plans lor future periods
USGN is committed to the delivery ol the Key Performance Indicators as set out in the current 202415
Business Plan of the organisalion. These include=
Help secure £300k in financial assistance for member groups.
Provide 400 advice sessions to member groups on a range of relevant issues. Deliver a range of
geographically diverse information sessions on funding. Support at least 40 member groups with policy
development
Facilitale 100 Disclosure certificales through Access Nl
Recruit al least 100 participants for the OCN Nl Accredited Courses offered by USCN. Deliver
talkslPresenlalions lo at least 60 groups
- Grow Ihe Network by 50/. during the year
Increase walk-in visitors lo the Discover Ulster-scots Centre by 10°/.. Deliver a range of cultural
activities through the centre
Meet regularly with key member organisalions and maintain a strong and visible online and media
presence
Future Granl Funding
The USCN has secured core funding from the Ulster-scots Agency lor the 2024 calendar year. This
agreement expires in December 2024. Negot￿atIonS will commence lo secure a financial package from
the Ulsler-scols Agency for 2025, with a business plan being submitted in late 2024.lt is also hoped
that during 2025 we will be submitting a mutti-year business plan which will assist us to move away
from the current funding model.
The Directors are ¢onlidenl that the Ulster-scols Agency will agree to provide suff icienl core funding to
allow the Network to continue in existence and are not aware of any reason why ihe Ulster-scots
Agency's financial support might be withdrawn.
Arts Council funding has now been secured for the current linancial year 2024125 to support Ihe post of
Publications Officer and other financial support has been received from Heritage Lottery Fund lo
support an additional post within the Network through until July 2025.
Directors. responsibilltles statement
The directors, who are also directors lor the purposes of company law, are responsible for preparing
the directors, report and the financial statements in accordance with applicable law and United
Kingdom Accounting Standards (Uniled Kingdom Generally Accepied Accounting Practice).
Company law requires the charity directors to prepare financial statements for each year which give a
true and fair view ol the stale of allairs ol the charitable company and the incoming resources and
application ol resources, including the income and expenditure, for thal period.

Ulster-scots Community Network
Company Limited by Guarantee
Directors. Annual Report (Incorporating Ihe Director's Report) (continued)
Year ended 31 March 2024
In preparing these financial stalemenls, the directors are required to:
select suitable accounting policies and then apply them consistently.,
observe the methods and principles in the applicable Charities SORP.
make judgments and accounting estimates that are reasonable and prudent-
slate whether applicable UK Accounting Standards have been followed, subject to any material
departures disclosed and explained in Ihe financial statements.,
prepare the financial slalemerTts on the going concern basis unless it is inappropriate to presume
Ihal the charity will continue in business.
The directors are responsible for keeping adequate accounting records thal are suflicient to show and
explain the charitvs transactions and disclose with reasonable accuracy al any time the financial
position of the charity and enable thern to ensure that the financial slalemenls comply with the
Companies Act 2006. They are also responsible for safeguarding the assets ol the charity and henGe
for taking reasonable steps for the prevention and detection ol fraud and other irregularities.
Auditor
Each ol Ihe persons who is a director at the date of approval of this report confirms that..
so lar as they are aware, there is no relevant audit inlormalion ol which the charitys auditor is
unaware., and
they have taken all steps that they ought lo have laken as a director lo make themselves aware
of any relevant audit intormation and lo eslablish that the charity's auditor is aware of that
inlormation.
The auditor is deemed to have been re-appointed in accordance with section 487 of the Companies
Act 2006.

Ulster-scots Community Network
Company Limited by Guarantee
Directors. Annual Report (Incorporating the Director's Report) {¢orttlnued)
Year ended 31 March 2024
The directors, annual report and the strategic report were approved on 20 December 2024 and signed
on behalf ol Ihe board ol trustees by..
Mrs. E. Cameron
Director
Mrs. L. Mulholland
Director
Mrs. A. Smyth
Director
Mr. N. Mccausland
Chairman
Mr. G. Campbell
Director
Mrs. C. Evans
Director
Mr. W. Carlile
Director
Mr M. Smyth
Director

Ulster-scots Community Network
Company Limited by Guarantee
Independent Auditor's Report lo the Members of Ulster-scots Community
Network
Year ended 31 March 2024
Opinion
We have audited the financial statements of Ulster-scots Communiiy Network Ilhe 'charity') for the
year ended 31 March 2024 which comprise the statement of financial activilies (including income and
expenditure accounll, statement of financial position and the related notes, including a summary of
significant accounting policies. The financial reporting framework that has been applied in their
preparation is applicable law and United Kingdom Accounting Standards. ￿nClUdIng FRS 102 The
Financial Reporting Standard applicable In the UK and Republic of Ireland (United Kingdom Generally
Accepted Accounting Practice).
In our opinion the financial statements:
give a true and lair view ol the state ol the charitys affairs as at 31 March 2024 and of its
incoming resources and application of resources, including its income and expenditure, lor the
year Ihen ended.,
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting
Practice.,
have been prepared in accordance with the requirements ol the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing IUKI IISAS IUK)) and
applicable law. Our responsibilities under those standards are further described in the auditor's
responsibilities for the audit of the financial statements section of our report. We are independent ol
Ihe charity in accordance with the ethical requirements that are relevant to our audit ol the financial
statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical
responsibilities in accordance with these requirements. We believe that the audit evidence we have
obtained is sufficient and appropriate to Provide a basis for our opinion.
Malerial uncertainty related to going concern
We draw altenlion to note 3 in the financial statements, which indicates that in forming our unqualified
opinion, we have considered Ihe adequacy of the disclosures made in the financial slatemenls
concerning the charity's ability to continue as a going concern. Short term grant funding horizons
mean that Ihe organisalion must apply lor core linancial assistance on an annual basi5 and, al the dale
of our audit report, whilst confirmation has been received lor the 2024 calendar year, the charity is nol
in receipt ol a letter ol oller extending beyond that period. The financial statements have been
prepared on a going concern basis, the validity of which depends on the continued support of the
charity's grant funders. As staled in note 3, these events or conditions, along with the other mallers as
sel forth in note 3, indicate that a material uncertainty exists that fflay casl significant doubt on the
charitys abilily to continue as a going concern. Our opinion is not modified in respect of this matter.
Our responsibilities and Ihe responsibilities of the direclors with respect lo going concern are described
in the relevant sections of this report.
10-

Ulster-scots Community Network
Company Limited by Guarantee
Independenl Audilor's Report lo the Members of Ulster-scots Community
Network (continued)
Year ended 31 March 2024
Other inlormatlon
The other information comprises the information included in Ihe annual report, olher than the financial
statements and our audilor's report Ihereon. The directors are responsible for the other information.
Our opinion on the financial statements does not cover the other information and, excepl to the extent
otherwise explicitly slated in Ouf report, we do not express any form ol assurance conclusion thereon.
In connection with our audil of the linancial statements, our responsibility is to read the other
information and, in doing so, consider whether Ihe other information is materially inconsistent wilh the
financial slatements or our knowledge obtained in the audil or othe￿iSe appears to be materially
misstated. 11 we identify such material inconsistencies or apparent material misstatements, we are
required lo determine whether there is a material misstalemenl in the financial slalements or a
material rnisstalement ol the other information. If, based on the work we have performed, we conclude
that there is a material misstatement ol Ihis other information, we are required lo report that fact.
We have nothing to report in this regard.
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit..
the infarmation given in the directors. report for the financial year lor which the financial
statements are prepared is consistent with the financial statements; and
the directors, report has been prepared in accordance with applicable legal requirements.
Mallers on which we are required to report by exception
In the light of the knowledge and understanding ol the charity and ils environment obtained in the
course ol the audit, we have not identified material misstalemenls in the directors. report.
We have nothing lo report in respect of the following matters in relation lo which the Companies Act
2006 requires us to report to you il, in our opinion:
adequate accounting records have not been kept, or returns adequate lor our audit have not been
received from branches not visited by us., or
the financial statements are not in agreement with the accounting records and returns., or
certain disclosures ol directors. remuneration specified by law are not made., or
we have not received all the information and explanations we require for our audit.

Ulster-scots Community Network
Company Limited by Guarantee
Independent Audilor's Report to the Members of Ulster-scots Communily
Network (¢onllnued)
Year ended 31 March 2024
Responsibillties of dlrectors
As explained more fully in the directors. responsibilities statement, the directors (who are also the
directors lor the purposes of company lawl are responsible for the preparation ol the financial
statements and tor being satisfied that they give a true and lair view, and for such internal control as
the directors determine is necessary lo enable Ihe preparation of financial statements that are free
from material misstatement, whether due lo fraud or error.
In preparing Ihe financial statements, the directors are responsible for assessing the charity's ability to
conlinue as a going concern, disclosing, as applicable, matters related to going concern and using the
going concern basis ol accounting unless the directors either intend to liquidate the charity or to cease
aperations, or have no realistic alternative bul lo do so.
12-

Ulster-scots Community Network
Company Limited by Guarantee
Independenl Audilor's Report to the Members of Ulster-scots Communily
Network icontinued)
Year ended 31 March 2024
Auditor's responsibllllles lor the audil ot the financlal statements
Our objectives are lo obtain reasonable assurance aboul whelher the financial statements as a whole
are free from material misstatement, whether due lo fraud or error, and to issue an auditor's report Ihal
includes our opinion. Reasonable assurance is a high level ol assurance, but is not a guarantee that
an audit conducted in accordance with ISAS IUKI will always detect a material misslalemenl when it
exists. Misstatements can arise Irorn fraud or error and are considered material if, individually or in the
aggregate, Ihey could reasonably be expected to influence the economic decisions ol users taken on
the basis of these financial statements.
Irregularilies, including fraud, are instances of non-cornpliance with laws and regulations. We design
procedures in line with our responsibilities, outlined above, to detect material misslalements in respect
of irregularities, including fraud. The extent to which our procedures are capable of detecting
irregularities, including fraud is delailed below..
Our approach to idenlilying and assessing the risks of material misstatement in respect of
irregularities, including fraud and non-compliance with laws and regulalions. was as follows..
the engagement partner ensured that the engagement team collectively had the appropriate
compelen¢e, Gapabilities and skills to identify or recognise non-compliance with applicable laws and
regulations-
we identified the laws and regulations applicable to the company through discussions with trustees
and other management..
we assessed the exlenl of cornpliance wilh the laws and regulations identified above Ihrough making
enquiries of management and inspecting legal correspondence., and
identified laws and regulations were communicated within the audit team regularly and the team
remained alert lo instances ol non-compliance throughout the audit.
We assessed the susceptibilily of the company's financial statements to material misstatement,
including obtaining an understanding ol how fraud might occur, by..
making enquiries of management as to where they considered there was susceptibility to fraud, their
knowledge of actual, suspected and alleged fraud,. and
considering the internal controls in place to miligale risks of fraud and non-compliance wilh laws and
regulations.
To address the risk ol Iraud through management bias and override of controls, we..
performed analytical procedures lo identify any unusual or unexpected relationships.,
tested journal entries lo identify unusual Iransaclions; and
assessed whether judgements and assumptions made in determining Ihe accounting estimates set
out in note 3 were indicalive ol potential bias.
In response lo the risk of irregularities and non-compliance with laws and regulations, we designed
procedures which included, bul were not limited to..
agreeing financial statement disclosures to underlwng supporting documentation.,
13-

Ulster-scots Community Network
Company Limited by Guarantee
Independent Auditor's Report to the Members of Ulster-scots Community
Network (continued)
Year ended 31 March 2024
reading the minutes of meetings of those charged wilh governance; and
enquiring of managemenl as lo actual and polential litigation and claims.
There are inherent limitations in our audii procedures described above. The more removed Ihal laws
and regulations are from linancial transaclions, the less likely il is that we would become aware of non-
compliance. Auditing standards also limit the audit procedures required to identify non-compliance with
laws and regulations lo enquiry ol the éirectors and other managemenl and the inspection ol regulatory
and legal correspondence, il any.
Malerial misslalements Ihat arise due lo fraud can be harder lo detect than those that arise from error
as Ihey may involve deliberate concealment or Gollusion.
A5 part of an audit in accordance with ISAS IUKI, we exercise professional judgment and maintain
professional scepticism Ihroughout the audit. We also..
Identify and assess Ihe risks of material misstatemenl of the financial statements, whelher due lo
fraud or error, design and perform audit procedures responsive to those risks, and obtain audit
evidence that is sufficient and appropriate lo provide a basis lor our opinion. The risk of not
detecting a material misstalemenl resulling from fraud is higher than for one resulting from error,
as fraud may involve collusion. forgery, intentional omissions, misrepresentations, or the override
ol inlernal control.
Obtain an understanding of internal control relevant to the audil in order to design audil
procedures that are appropriate in the circumstances, but not for the purpose of expressing an
opinion on the ellecliveness of the internal conlrol.
Evaluale the appropriateness of accounting policies used and Ihe reasonableness of accounting
eslimates and related disclosures made by the directors.
Conclude on the approprialeness of the directors, use of the going concern basis of accounting
and, based on the audit evidence obtained. whether a material uncertainty exists related lo
events or condilions that may cast significant doubt on the charity's ability lo continue as a going
concern. If we conclude that a material uncertainly exists. we are required lo draw attention in our
auditor's report to the related disclosures in the financial statements or, il such disclosures are
inadequate, to modify our opinion. Our conclusions are based on the audil evidence obtained up
to Ihe dale ol our auditor's report. However, lulure events or conditions may cause Ihe charity to
cease to continue as a going concern.
Evaluate the overall presentation, structure and conlenl of the financial stalemenls, including the
disclosures, and whether the financial slatemenls represent the underlying transactions and
events in a manner that achieves lair presentation.
14-

Ulster-scots Community Network
Company Limited by Guarantee
Independenl Auditor's Report to the Members of Ulster-scots Community
Network (continued)
Year ended 31 March 2024
We communicate with those charged with governance regarding, among other matters, the planned
scope and timing of the audit and significant audit findings, including any significant deficiencies in
internal control that we identify during our audit.
Use of our report
This report is made solely to the charity's members, as a body, in accordance wilh Chapter 3 of Part 16
of the Companies Act 2006. Our audit work has been undertaken so that we mighl state to the charity's
members those malters we are required to slate lo them in an auditor's report and lor 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 audit work, lor Ihis report, or for the
opinions we have formed.
John Mage
enior Stalutory Auditor)
For and on behalf of
Aubrey Campbell & Company
Chartered accountants & slalutory audilor
631 Lisburn Road
Belfast
BT9 7GT
20 December 2024
15-

Ulster-scots Community Network
Company Limited by Guarantee
Statement of Financial Activities
(including income and expenditure account)
Year ended 31 March 2024
2024
Reslricled
funds Tolal funds Total funds
2023
Note
Income and endowmenls
Donations and legacies
Other trading activities
Investment income
444,118
3,651
552
444,118
3,651
552
447,695
4,318
140
Total income
448,321
448,321
452,153
Expenditure
Expenditure on raising funds..
Costs of other trading activities
Expenditure on charitable activities
Tolal expenditure
17,3071
1472,4521
1479,7591
(7,307>
13,3461
(472,452)
(366,5671
(479,759) (369,9131
9,10
Nel (expendilure)lincome and net movement in funds
131 ,4381
{31,438)
82,240
Reconcilialion ol lunds
Total funds brought forward
Total funds carried fon¥ard
245,230
245,230
213,792
162,990
213,792
245,230
The statemenl of financial activities includes all gains and losses recognised in the year.
All incorne and expenditure derive from continuing activities.
The notes on pages 19 to 29 form part of these financial stalernents.
16-

Ulster-scots Community Network
Company Limited by Guarantee
Statemenl of Financial Position
31 March 2024
2024
2023
Nole
Fixed assets
Tangible fixed assets
15
10,519
16,760
Current assets
Stocks
Debtors
Cash al bank and in hand
16
17
5,443
9,463
205,485
220,391
8,853
13,423
218,927
241,203
Credilors: amounts falling due wilhin one year
Net current assets
18
17,118
12,733
203,273
213,792
213,792
228,470
Total assets less current liabilities
245,230
Net assels
245,230
Funds ol the charily
Reslricled funds
213,792
245,230
Tolal charity funds
20
213,792
245,230
The statement of financial position
continues on the following page.
The notes on pages 19 10 29 lorrn part of these linancial statements.
17-

Ulster-scots Community Network
Company Limited by Guarantee
Statement of Financial Position (¢ontlnued)
31 March 2024
These financial statements were approved by the board ol trustees and authorised for issue on 20
December 2024, and are signed on behalf ol the board by..
Mrs. E. Cameron
Director
Mrs. L. Mulholland
Director
Mrs. A. Smyth
Director
Mr. N. Mccausland
Chairman
Mr. G. Campbell
Director
Mrs. C. Evans
Director
Mr. W. Carlile
Director
Mr M. Smyth
Director
The notes on pages 19 to 29 form part of these tlnanclal stalernents.
18-

Ulster-scots Community Network
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 31 March 2024
General inlormatlon
The charity is a public benefil enlily and a private company limited by guarantee, registered in
Northern Ireland and a registered charity in Northern Ireland. The address of the registered office
is Corn Exchange, 1-9 Victoria Street, Belfast, BT1 3GA.
Stalement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial
Reporting Standard applicable in the UK and the Republic ol Ireland,, Ihe Statement of
Recommended Practice applicable lo charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (Charities
SORP IFRS 10211 and the Companies Act 2006.
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the
revaluation of cerlain financial assets and liabilities and investment properlies measured al lair
value Ihrough income or expenditure.
The financial statements are prepared in sterling, which is the functional currency ol Ihe entity.
Going concern
The Ulsler-scots Community Network (USCNI is dependent upon grant assistance for ils
revenues. The Ulsler-scots Agency provides the USCN with core funding and has provided
USCN with confirmation of funding lor Ihe financial year under review. Total income recognised in
Ihe 2023124 financial slalements from the Ulster-scols Agency amounted to some £409k.
Discussions are ongoing with the Ulsler-scots Agency to secure future funding.
11 is also worth noting that a significanl amount of the delicil lor the 2023124 financial year is due
to timing of grants being received and the corresponding expenéiture.
Efforts are being made by the USCN lo diversily its funding base to ensure that activity levels are
maintained. However, il remains that the Ulster-scols Agency is the charity's largest lunder and
further reductions in financial assistance could affect the organisation's effectiveness.
Nevertheless, the directors are confident Ihal the USCN will be in receipt ol sufficient funding to
allow the charity lo continue in existence, nor are they aware of any reason why the Ulsler-S¢ots
Agency's financial support might be withdrawn.
On this basis, the directors consider that the preparation of the financial statements on a going
concern basis is appropriate, which assurnes that the Ulster-scols Community Network will
contintje in operational existence for the foreseeable future.
This assumes Ihal the Ulsler-scots Agency grant funding will continue. However, this rnaterial
issue may cast doubl upon the abilily of the charity to continue as a going concern and, therefore,
it may be unable lo realise assets and discharge liabilities in the normal course ol business. The
financial statements do not contain any adjustments Ihat would result if future funding was
unavailable.
19-

Ulster.Scots Community Network
Company Limited by Guarantee
Notes to the Financial Stalements (conllnuedj
Year ended 31 March 2024
Accounting pollcles (contlnued)
Judgements and key sources of eslimation uncertainly
The preparation ol Ihe linancial statements requires managemenl 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 expectalions of
future events that are believed lo be reasonable under the circumstances.
Income tax
The company is registered as a charity for tax purposes under reference XR19610. The direclors
consider that all income received and expenditure incurred is related to the company's charitable
objects and, hence, the company is not subject to corporation tax on any surpluses.
Fund accounting
Funds held by the charity are either..
Unreslricled general funds these are funds which can be used in accordance wilh the charitable
objects at the discretion ol the directors.
Designated lunds these are funds set aside by the directors out of unreslricled funds for
specific fulure purposes or projects.
Reslricled funds
these are funds that can only be used for particular purposes within the
objects of the charity. Restrictions arise when specified by the donor or when funds are raised for
particular reslricled purposes.
Incoming resources
All incoming resources are illGluded in the statement ol financial activities when entitlement has
passed to the charity., il is probable that the economic benefits associated with the transaction wll
flow to the charity and the amount can be reliably measured. The lollowing specific policies are
applied to particular categories ol income..
income from donations or grants is recognised when Ihefe is evidence ol enlitlemenl to the
gift. receipt is probable and ils amount can be measured reliably.
legacy income is recognised when receipt is probable and entitlement is established.
income from donated goods is measured at the fair value of the goods unless this is
impractical lo measure reliably, in which case Ihe value is derived from the cost lo the donor
or the estimated resale value. Donated facilities and services are recognised in the accounts
when received if the value can be reliably measured. No arnounts are included lor the
contribution of general volunteers.
incorne from contracts for the supply of seNices is re¢ognised wilh the delivery of the
contracted service. This is classified as unrestricled funds unless there is a contractual
requirement lor il to be spent on a particular purpose and returned if unspent, in which Gase
il may be regarded as reslricled.
20-

Ulster-scots Community Network
Company Limited by Guarantee
Notes to the Financial Statements (conllnued)
Year ended 31 March 2024
Accounting polleies (continued)
Resources expended
Resources expended are included in the statement of Financial Aclivities on an accruals basis,
inclusive of any VAT which cannol be recovered. Liabilities are recognised as resources
expended as soon as there is a legal or constructive obligation committing the charity to
expenditure.
Certain expendilLJre is directly attributable lo specific activities and has been included in those
cost categories. Any common costs have been allocated to programme costs as part ol funding
budgels.
Costs of generating ftjnds comprise the costs associated with attracting voluntary income and
the costs of trading lor fundraising purposes including the charity's reslauranl.
Charitable activities. costs comprise those costs Incurred by the charily in the delivery of its
activities and services for its beneficiaries. In includes both costs thal can be allocated directly to
such activities and any indirect costs necessary to support them.
Governance costs include those costs associated with ￿eetIng the constitutional and slalulory
requirements ol the charily and include items such as audit lees and costs linked lo the strategic
management of the charity.
Tangible assets
All fixed assets are initially recorded al cost less accumulated depreciation. Depreciation is
provided al rales calculated lo write off Ihe cost ol each asset over its expeGled useful life.
The Garrying values of tangible fixed assets are reviewed annually for impairment in periods if
events or changes in circumstances indicale the carrying value may nol be recoverable.
Deprecialion
Depreciation is calculated so as to wrile off the cost or valuation ol an asset, less its residual
value, over the useful economic life of that asset as follows..
Fixlures and Fittings
Office Equipment
20°/• Straight line
20°/o Straighl line
Impairrnent of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable
amount being estimaled where such indicators exist. Where the carrying value exceeds the
recoverable amount: the asset is impaired accordingly. Prior impairments are also reviewed for
possible reversal al each reporting date.
For the purposes of impairment testing, when it is not possible to estimate the recoverable
arnount ol an individual asset, an estimate is made of the recoverable amount of the cash-
generating unit to which the asset belongs. The cash-generaling unil is the smallest identifiable
group of assets Ihal includes the asset and generales cash inllows that largely independent of the
cash inflows from other assets or groups ol assets.
21

Ulster-scots Community Network
Company Limited by Guarantee
Notes to the Financial Statements (¢ofttlnu•d)
Year ended 31 March 2024
Accounling policies (contlnuedj
Impairment ot fixed assets (contlnued)
For impairment testing ol goodwill, the goodwill acquired in a business combination is, from the
acquisition dale. allocated to each ol the cash-generaling units that are expected to benefit from
the synergies of the combination, irrespective of whether other assels or liabililies ol the charity
are assigned to those units.
Stocks
Stocks are valued al the lower of cost and nel realisable value, after making due allowance for
obsolete and slow moving items. Net realisable value is the amount for which slock can be sold
minus the associated costs ol selling il.
Financial instruments
A financial asset or a financial liabil￿ty is recognised only when the charity becomes a party to the
contractual provisions of the instrument.
Basic financial inslrumen15 are initially recognised at the amounl receivable or payable including
any related transaction costs.
Current assets and currenl liabilities are subsequently measured at the cash or other
consideration expected lo be paid or received and not discounted.
Debt instruments are subsequently measured al amortised cost.
Where investments in shares are publicly traded or their fair value can otherwise be measured
reliably, the investment is subsequently measured at lair value with changes in fair value
recognised in income and expenditure. All other such inveslmenls are subsequently measured al
Cost less impairmenl.
Other financial instruments, including derivatives, are inilially recognised at fair value, unless
payfnent lor an asset is deferred beyond normal business lerms or financed al a rate of interest
that is not a market rate. in which case the asset is measured al the present value of the future
payments discounted at a market rale of interest for a similar debt instrument.
Other financial instruments are subsequently measured al fair value, wilh any changgs
recognised in the statement of financial activities, with the exception ol hedging instruments in a
designated hedging relationship.
Financial assels that are measured at cost or amortised cost are reviewed for objective evidence
of impairmenl al the end of each report5ng dale. 11 there is objective evidence ol impairment, an
impairmenl loss is recognised under the appropriale heading in the slatemenl ol financial
aclivities in which the initial gain was recognised.
For all equity instruments regardless of Signif￿¢anCe, and other linancial assets that are
individually signilicanl, these are assessed individually lor irnpaiTmenl. Other financial assets are
either assessed individually or grouped on the basis ol similar credit risk characteristics.
Any reversals ol impairment are recognised immediately, to the extent Ihat the reversal does not
result in a carrying amount of the financial asset that exceeds what the carrying amount woukl
have been had the impairment nol previously been recognised.
22-

Ulster-scots Community Network
Company Limited by Guarantee
Notes lo the Financial Statements (conlinued)
Year ended 31 March 2024
Accounting policies (eontlnuedj
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which
the related service is provided. Prepaid conlribulions are recognised as an asset lo Ihe exlenl
that Ihe prepayment will lead to a reduction in future payments or a cash refund.
When contributions are nol expected to be settled wholly within 12 months ol the end of the
reporting date in which the employees render the related service, Ihe liability is measured on a
discounted present value basis. The unwinding of the discount is recognised as an expense in
the period in which it arises.
Employee benefits
The cost of any unused holiday enlillement is recognised in Ihe period in which the employee's
services are received.
Termination benefits are recognised immediately as an expense when the Charity is
demonstrably Comrnilted to terminate the employment of an employee or to provide lerrninalion
benefits.
Limiled by guarantee
Every member ol the company undertakes to contribute to the assets of the company in the event
ol ils being wound up while helshe is a member or within one year after helshe ceases to be a
member, lor payment of the debts and liabilities of the company contracted before helshe ceases
to be a Tnember and of the cost. charges and expenses of winding up and for the adjuslmenl of
the rights ol Ihe contributories amongst themselves, such amount as may be required not
exceeding £1.
Donations and legacies
Restricted Total Funds
Funds
2024
Restricted Total Funds
Funds
2023
Donations
Donations
Reimbursement from Ulster Scots
Agency
733
733
5,177
5,177
640
640
41,906
41,906
23-

Ulster-scots Community Network
Company Limited by Guarantee
Notes to Ihe Financial Slalements (eonlinued)
Year ended 31 March 2024
Donations and legacies (conllnued)
Flestricled Total Funds
Funds
2024
Restricted Total Funds
Funds
2023
Grants
Grants receivable - Ulsler Scols
Agency project funding
Grants receivable - Ulster Scots
Agency core funding
Grants receivable - The Arts Council of
750
750
1,000
1,000
408,193
408,193
313,964
313,964
33,802
33.802
33,802
33,802
Grants receivable - National Heritage
Grant
Grants receivable - Scottish Book Trust
Grant for Wheen
49,716
49,716
2,130
2,130
444,118
444,118
447,695
447,695
Other trading activilies
Reslricted Total Funds
Funds
2024
RestTlCted Tolal Funds
Funds
2023
Fee income
Wheen book sales
Shop sales
1.040
156
2,455
1,040
156
2,455
1,295
1,295
3,023
3,023
3.651
3,651
4,318
4,318
Investment income
Restricted Total Funds
Funds
2024
Restricted Total Funds
Funds
2023
Bank interest receivable
552
552
140
140
Costs ol other trading activltles
Reslricled Tolal Funds
Funds
2024
Restricted Total Funds
Funds
2023
Cosls of other Irading activities - Shop
costs
7,307
7,307
3.346
3,346
24-

Ulster-scots Community Network
Company Limited by Guarantee
Notes to the Financial Statements l¢ontlnued)
Year ended 31 March 2024
Expenditure on charilable activities by fund type
Restricted Total Funds
Funds
2024
Restricted Total Funds
Funds
2023
Ulster Scots Cultural Advancement
Support costs
458,820
13,632
458,820
13,632
353,275
13,292
353,275
13,292
472,452
472,452
366,567
366,567
10. Expenditure on charilable activities by activity type
Activities
undertaken
directly Support costs
Total funds
2024
Tolal fund
2023
Ulster Scots Cultural Advancement
Governance cosls
458,820
458,820
13,632
472,452
353,275
13,292
13,632
458.820
13,632
366,567
11. Net (expenditure)lincome
Nel (expenditure}Iincome is slated after charging/(crediting)'.
2024
2023
Depreciation ol tangible fixed assets
7,640
7,691
12. Audltors remuneratlon
2024
2023
Fees payable for the audit of the financial stalemenls
5,500
5,100
13. Staff costs
The lolal staff costs and employee benefits for the reporting period are analysed as follows..
2024
2023
Wages and salaries
Social security cosls
Employer contributions to pension plans
268,788
22,727
8,415
194,264
15.928
5,833
299,930
216.025
25-

Ulster-scots Community Network
Company Limited by Guarantee
Notes to the Financial Statements [￿n¢lA￿ed}
Year ended 31 March 2024
13. Staff cosls (continued)
The average head counl of employees during the year was 812023.. 61. The average number of
full-time equivalent employees during the year is analysed as follows..
2024
2023
Number of administrative staff
Number of management staff
No employee received employee benefits ol more than £60,000 during the year12023= Nill.
14. Truslee remuneralion and expenses
No remuneration or olher benefits from employment with Ihe charity or a related entity were
received by Ihe trustees.,
15. Tangible fixed assets
Fixtures and
fittings
Equipment
Total
Cost
At 1 April 2023
Additions
6,943
49,939
1,399
56,882
1,399
Al 31 March 2024
6,943
51,338
58,281
Depreclation
At 1 April 2023
Charge for the year
At 31 March 2024
5,695
576
34,427
7,064
41,491
40,122
7,640
6,271
47,762
Carrying amount
At 31 March 2024
672
9,847
15,512
10,519
16,760
Al 31 March 2023
1,248
16. Stocks
2024
2023
Raw materials and consumables
5,443
8,853
17. Debtors
2024
2023
Trade debtors
Prepayments and accrued income
1,690
7,773
9,463
2,323
11,100
13,423
26-

Ulster-scots Community Network
Company Limited by Guarantee
Notes to the Financial Statements (¢onllnued)
Year ended 31 March 2024
18. Creditors: amounts falling due wlthin one year
2024
2023
Accruals and deferred income
Other creditors
15,233
1,885
11,399
1,334
17,118
12,733
19. Pensions and other post retiremenl benefits
Dellned contribution plans
The amount reGognised in income or expenditure as an expense in relation to defined
conlribulion plans was £8,415 {2023'. £5,833).
20. Analysls ot charitable funds
Unrestricted funds
At
31 March 202
Al
1 April 2023
Income Expenditure
Transfers
Al
31 March 202
At
1 April 2022
Income Expenditure
Transfers
27-

Ulster-scots Community Network
Company Limited by Guarantee
Notes to the Financial Stalemenls lcontlnued)
Year ended 31 March 2024
20. Analysis of charllable funds (¢ontlnu•d)
Reslricted funds
At
31 March 202
Al
1 April 2023
Income Expendilure
Transfers
Restricted Funds
Restricted fund - DFC
Restricted fund Co-
Operation Ireland
Restricted fund Ulster
Scots Agency
Restricted fund
National Heritage Grant
Restricted fund
Scottish 8ook Trust
Grant for Wheen
Restricted tund - DFC
Capital Equipment Grant
148,022
200
447,038
(450,871)
144,189
200
737
1737)
39,052
750
17501
39,052
49,176
124,1871
24.989
533
{5331
8,043
(2,6811
(479,759)
5,362
245,230
448.321
213,792
Al
31 March 202
At
1 April 2022
Income Expenditure
Transfers
Restricted Funds
Restricted fund - DFC
Restricted fund Co-
Operation Ireland
Restricted fund Ulster
Scots Agency
Restricted fund -
National Herilage Grant
Restricted fund
Scottish Book Trust
Granl lor Wheen
Restricted fund - DFC
Capital Equipment Grant
97,693
200
399,307
1361,1761
12,198
148,022
200
1,473
{7361
737
52,900
1,000
(2,650)
(12,198)
39,052
49,716
1540)
49,176
2,130
12,1301
10,724
12,6811
1369,9131
8,043
162,990
452,153
245,230
The directors consider that all grant funds received by the charity are restricted in nature and are
applied for the purposes for which the grant was made.
28-

Ulster-scots Community Network
Company Limited by Guarantee
Notes to the Financial Statements Icontinuad)
Year ended 31 March 2024
21. Analysls of nel assets between funds
Restricted Total Funds
Funds
2024
Tangible fixed assets
Current assels
Creditors less than l year
Net assels
10.519
220,391
117,1181
213,792
10,519
220,391
{17,118)
213,792
Restricted Total Funds
Funds
2023
Tangible fixed assets
Current assets
Creditors less than 1 year
Net assels
16,760
241,203
112,7331
245,230
16.760
241,203
(12,7331
245,230
22. Operating lease commitments
The tolal future minimum lease payments under non-cancellable operating leases are as follows-
2024
2023
Nol later than 1 year
11,218
67,309
On 3 July 2018 the charily signed a lease in relation to Ihe rental ol their building, this disclosure
has been made in the accounts due lo it's material nature. The lease expired in May 2024 and
negotiations regarding the lease are ¢ontinuing. At present, Ulster-scols Community Network
conlinues to make payments based on the lease that was in place.
23. Limitation ol audltors liability
The company has entered into a liability limitation agreement with its auditor, Aubrey Campbell
and Company, on Ihe following basis..
{al the maximum aggregate amount ol the auditor's liability lo Ihe company shall not exceed the
sum of seven times the fees payable (excluding expenses and value added lax) under the
engagement letter agreed for the financial period, or £30,000, whichever is the lesser arnount.
Ibl the agreement was passed by a resolution ol the company's members on 18th December
2024.
24. Related parties
The directors have confirmed that there were no related party transactions during the year.
29-

Ulster-scots Community Network
Company Limited by Guarantee
Managemenl Information
Year ended 31 March 2024
The followlng pages do not form part of the financial statemenls.
-30-

Ulster-scots Community Network
Company Limited by Guaranlee
Detailed Statement of Financial Activities
Year ended 31 March 2024
2024
2023
Income and endowments
Donations and legacies
Donations
Reimbursemenl from Ulster Scots Agency
Grants receivable - Ulster Scots Agency project funding
Grants receivable - Ulstef Scots Agency core funding
Grants receivable - The Arts Council of Nl
Grants receivable - National Heritage Grant
Grants receivable - Scottish Book Trust Granl lor Wheen
733
640
750
408,193
33,802
5,177
41,906
1,000
313,964
33,802
49,716
2,130
444,118
447,695
Other trading activities
Fee income
Wheen book sales
Shop sales
1,040
156
2,455
1,295
3.023
3,651
4,318
Investment income
Bank interest receivable
552
140
Tolal income
448,321
452,153
31

Ulster-scots Community Network
Company Limited by Guarantee
Detailed Statemenl of Financial Activities (conlinued)
Year ended 31 March 2024
2024
2023
Expenditure
Costs of other trading actlvilies
Opening stock
Purchases
Closing stock
8,853
3,897
5,443
4,486
7,713
8.853
7,307
3.346
Expenditure on charitable activities
Wages and salaries
Employer's NIC
Pension costs
Rent
Rates and water
Light and heat
Repairs and maintenance
Insurance
Other motornravel costs
Legal and professional lees
Telephone
Other off Ice costs
Depreciation
Other interesi payable and similar charges
Advertising
Event costs
Staff Iraining
Returned grant money
268,788
22,727
8,415
70,400
658
6,696
2,703
3,118
16,084
13,534
6,621
10,303
7,640
492
550
22,413
10,560
750
194,264
15,928
5,833
67,333
19,8011
10,638
5,323
3,240
11,789
11,382
5,207
10,590
7,691
501
2,180
22,206
2.263
472,452
366,567
Total expendilure
479,759
369,913
Net (expenditure>lincome
(31,438)
82,240
-32-

Ulster-scots Community Network
Company Limited by Guarantee
Notes to the Detailed Statement of Financial Activities
Year ended 31 March 2024
2024
2023
Costs ol other Irading aclivities
Costs ol other Irading activities- Shop cosls
Shop costs - opening stock
Shop costs - purchases
Shop costs - closing stock
8,853
3,897
(5,443)
7,307
4,486
7,713
(8,8531
3,346
Cosls of other trading activities
7,307
3,346
Expenditure on charitable activities
Ulster Scots Cultural Advancement
Activities undertaken directly
Direct charitable activity 1 wageslsalaries
Direct charitable activity 1 employer's NIC
Direct charitable activity 1 pension costs
Direct charitable aGlivity 1 renl
Direct charitable aclivity 1 rates & water
Direct charitable activity I light & heat
Direct charitable actlvlty 1 repairs & Maintenance
Direct charitable activity l insurance
Direct charitable activity 1 other molorllravel costs
Direct charitable activity 1 legal and professional lees
Direct charitable activity 1 telephone
Direct charitable activity 1 other office costs
Direct charitable activity 1 advertising
Direcl charitable activity 1 event costs
Direcl charitable aclivity 1 staff training
Direct charitable activity 1 Returned grant money
268,788
22,727
8,415
70,400
658
6,696
2,703
3,118
16,084
8,034
6,621
10,303
550
22,413
10,560
750
194,264
15,928
5,833
67,333
19,8011
10,638
5,323
3,240
11,789
6,282
5,207
10,590
2,180
22,206
2,263
458,820
353,275
Governance costs
Governance costs- audit lees
Governance costs - depreciation
Governance Costs - other finance cosls
5,500
7,640
492
5.100
7,691
501
13,632
13,292
Expenditure on charitable activities
472,452
366,567
-33-