Daneo Human and Spiritual Development Services Report and Flnancial Statements For the Year ended 31 March 2025 Income and Expendlture Account Unrestrlcted funds Restricted funds Total funds 2026 Total funds 2024 NOTES INCOME Donations 3,900 3,900 Income from charitable activities Total Income EXPENDITURE Cost of raising funds Expenditure on charfrtable activities Total expondlture 33,504 33,504 30,797 4,776 33.504 2,134 35,638 35,573 Net Income and movement In funds for the year 1.041 RECONCILIATION OF FUNDS Non cash movement Depreciation 364 364 364 Capitsl Addltlon (525) Total funds brought forward Total funds carried forward 12,187 1,651 13,838 18,587 13.592 3,417 17,009 13,838 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. By order of the board of trustees Date Tl4 14 )KJO Tots Deneo Hum8n and Splrtlual Developrnenl Servtss R8Wt 8nd &atemerts F￿the Yearended 31 M8trh 2025 Daneo Human and Spiritual Development Services Report and Flnanclal Statements For the Year ended 31 March 2025 Statement of Assets and Llabllities As at 31 March 2026 Unrestrlcted funds Restrfcted funds Totsi funds 2025 Total funds 2024 NOTES Cash funds Current acc Dovetall a Petty cash Totsl 13,504 13,504 3,417 88 12,005 1,651 182 3,417 88 13,692 Assets r•tainod for the Charity's own use Flxtures and fittings 267 267 631 Net assets 13,859 3,417 17,276 14,469 Funds of the charity Unrestricted income funds Restricted income funds 13,859 13,859 12,818 3,417 1.651 y order of the board of trustees Date Daneo Human andSpintualDevelopment SeNkes Report and FInan￿al Statements Forth• Y••r•nd8d31 Mjroh 2025 Daneo Human and Spirltual Development Services Report and Flnanclal Statements For the Year ended 31 March 2025 Notes to the Accounts 1. Accounting Policies The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows: a) Basis of preparation The financial statements have been prepared in accordance with Accounting and Reporting by Charities.. Ststement of Recommended practi￿ applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. Daneo Human and Spiritual Development Services meets the definition of a public benefrt entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s). b) Preparation of the accounts on a going concern basis The Charity reported an operating surplus of £2,807 for the year. The trustees are of the view that the charity is a going concern. c) Income Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s> of income have been met, it is probable that the income will be receFved and the amount can be measured reliabty. Income from government and other grants, whether 'capitsl' grants or 'revenue' grants, is recognised when the charty has entitlement to the funds, any perfonnance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred. d) Donated services and facilities Donated ServI￿S and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefrt from the use by the charty of the item is probable and that economic benefit can be measured reliably. In accordance wrth the Charities SORP (FRS 102), the general volunteer time of the Friends is not recognised and refer to the trustees, annual report for more information about their contribution. On re￿IPt, donated seNices and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain ServI￿S or facilities of equivalent economic benefit on the open market; a corresponding amount is then recogni5ed in expenditure in the period of receipt. D8neo Human and SpI￿val Development sen1￿•$ Reportand Flnwldal St•tements Forth• Yejrended 31 M8r&l 2025 Daneo Human and Spiritual Development Services Report and Flnanclal Statements For the Year ended 31 March 2025 e) Interest receivable Interest on funds held on depostt is induded when re￿1vable and the amount can be measured reliably by the charity. this is normally upon notification of the interest paid or payable by the Bank. fj Fund accounting Unrestricted funds are available to spend on activities that further any of the purposes of charity. Dasignated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the Trusvs work or for specific projects being undertaken by the Trust. g) Expenditure and irrecoverable VAT Expenditure is recognised once there is a legal or constructive obligation to make a payment to a thlrd paty, it is probable that settlement will be required and the amount of the obllgation can be measured reliably. Expendlture is classified under the following activty headings: Costs of raising funds comprise of the costs of day to day running and maintenance of the building and assoclated seNices. Expenditure on charitable activities indudes the costs of perfomances, exhibitions and other educatlonal activities undertaken to fijrther the purposes of the charity and their associated support costs. Other expenditure represents those items not falling into any other heading. Irrecoverable VAT is charged as a cost against the activlty for which the expenditure was incurred. h) Tangible fixed assets Individual fixed assets costing £300 or more are capitalised at cost and are depreciated over their estimated usefvl economlc lives on a straight line basis as follows: Asset Category Plant, equipment and motor vehicles Annual rate Depreciation is not charged in the year of purchase. i) Cash at bank and in hand Cash at bank and cash in hand indudes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. D•neo Humen and Splrtlual Development SeNices Report end Fin8nclal Statements For the Yearended 31 March 2025 Daneo Human and Spiritual Development Services Report and Financlal Statements For the Year ended 31 March 2025 2. Legal status of the Charity The Charity is registsred with the Charity Commission for Northern Ireland and recognised as a Charlty with HM Revenue & Customs. In the event of the charity being wound up, the liability in respect of the Trustees is limited to £1 per member of the charity. 3. Flnanclal Perforniance of the Charity Unrestrlcted Restrlcted Account Account Totsl 2025 Total 2024 EXPENDITURE Cost of raising funds Wages Contra Payments Rent Insurance Heat, light and power Repairs and renewals Postage and statlonery Cleanlng and maintenance Legal and professlonal fees Telephone and intemet Bank fees Office supplles Generdl expenses Depreciation Total ¢o$t of ralslng funds 12,304 2,500 7,800 662 4,747 662 191 432 348 2,529 149 90 726 12,304 2,500 7,800 662 4,747 12,337 500 7,800 642 5,093 766 180 438 348 1,524 133 60 612 364 191 432 348 2,529 203 90 726 33.504 33.504 Expendlture on charitable act￿ltIeS Counsellor fees Bank fee8 Totsl •xpendlture on charltable actfvltles 2,080 54 2,080 54 4,720 56 2.134 2,134 4,776 Total expendlture 33.504 35.638 36.672 Daneo Human Splntual Development Sen/k8s Reportand FinwKlal staten￿nts Forthe Yearended 31 M8trh 2025 Daneo Human and Spiritual Development Services Report and Flnanclal Statements For the Year ended 31 March 2025 4. Cash funds Unrestricted Funds Restrlcted Funds Total 2025 Total 2024 Cash at bank 13,504 3,417 16,921 13,656 Petty cash 88 88 182 Totsl 13.592 13,838 5. Assets retsined for the charlty's own use Flxtures Total flttlngs COST at beglnnlng of year Addltlons 1,822 1,822 COST at end of year 1,822 1,822 DEPRECIATION at beginning of year Charge for the year DEPRECIATION at end of year 1,191 1,191 1,555 1,555 Net Book Value at 31 March 2025 267 267 Net Book Value at 31 March 2024 631 631 Daneo Iluman and Spinlual D0veW￿e Serykes Report grRd Fin8rKlel Statements Forthe Yearended 31 ma￿ 2025