ARMAGH ROBINSON LIBRARY
FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2022
WHR ACCOUNTANTS LTD
Chartered Certified Accountants
26 The Square
Moy
Dungannon

ARMAGH ROBINSON LIBRARY
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2022
Unrestricted Restricted Endowment Total Funds Total Funds
Funds
Funds
Funds
2022
2021
Incoming resources:
Voluntsry income
Activicies for generating Funds
Investment income
Other incoming resources
3,180
109,829
25,461
4,379
3,127
17,903
24,210
109,829
25,461
101,783
115,074
112,706
20,944
252,595
74,875
22,529
Total incoming resources
142.849
78,002
40,432
261.283
501,319
Resources expended:
Governance costs
188,402
74,875
263,277
278.868
Net movement in funds
(45.553)
3,127
40,432
(1.994)
222,451
(Decrease)IProfit on Investments
{143,395)
(143,395)
71.109
Funds brought forward
127,109
240,439
2,873,413
3,240,961
2,952,401
Prior year adjustment
(5,000)
Total funds carried fonvard
81,556
243,566 2,770,450
3,095,572
3,240,961
The statement of Financial Activities includes all gains and losses in the year. All incoming resources
and resources expended derive from continuing activities.

ARMAGH ROBINSON LIBRARY
STATEMENT OF ASSETS AND LIABILITIES AS AT 31 DECEMBER 2022
Notes
2022
2021
Fixed Assets:
Tangible assets
Investments (Properry & Equity)
3,290
2,919,380
4,387
2,822,215
2,922,670
2,826,602
Current Assets:
Debtors
Cash at bank and in hand
23,866
221,985
20,167
419,815
Total Current Assets
245,851
439,982
Liabilities:
Creditors due within one year
3,607
3,000
Net Current Assets
242,244
436,982
Total Assets less Current Liabilities
3,164,914
3,263,584
Accruals and deferred income
69,342
22,623
Net Assets
3,095,572
3,240,961
Funds of the charity
Restricted funds
Permanent Endowment
Development Appeal Fund
2,770,450
243,566
2,873,413
240,439
Unrestricted Funds
81,556
127,109
Total Charity Funds
3,095,572
3,240,961
The notes on the following pages form part of these accounts.
Approved by the Governors and Guardians on 22" June 2023 and signed on their behalf by:_
The Most Revd John McDowell
Chair of Governors and Guardians

ARMAGH ROBINSON LIBRARY
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2022
Total
Funds
2022
Total
Funds
2021
Net cash used in operating activities (Note I l)
(23,163)
(99,865)
Cash flows from investing activities
Dividends and interest
Purchase of tangible fixed assets
Purchase of investments
25,461
20,944
(1,464)
(240,560)
Net cash used in investing activities
(215,099)
19,480
Cash flows from financing activities
Receipt of endowment
40,432
232,594
Net cash provided by financing activities
40,432
232,594
Change in cash and cash equivalents in the year
(197,830)
152,209
Cash and cash equivalent brought forward
419,815
267,606
Cash and cash equivalent carried forward
221,985
419,815

ARMAGH ROBINSON LIBRARY
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2022
Accounting Policies:
l. l. Basis of preparation:
These accounts have been prepared in accordance with Accounting and Reporting by
Charities
Statement of Recommended Practice (SORP 2005), the Charities Act (Northern
Ireland) 2008 and applicable accounting standards.
1.2. Incoming resources and related expenditure:
Incoming resources and related expenditure are included in the Statement of Financial Activities
(SOFA) when the charity becomes entitled co those resources and has incurred related
expenditure.
1.3. Grants and donations:
Grants and donations are only included in the SOFA when the charity has unconditional
entitlement to the resources.
1.4. Tangible Assets:
Depreciation is charged on Office Furniture and Equipment at 25/0 on a reducing balance basis,
so as to write them off over cheir expected useful lives.
No depreciation is provided on 'investment properties,, which is consistent with the Statement
of Recommended Practice 'Accounting by Charities..
Incoming Resources (Restricted Funds)
During the year grant income was received from the following:_
2022
2021
Pilgrim Trust
Royal Society
Apollo Foundation
Armagh City, Banbridge and Craigavon Borough Council
Nl Museums Council
Nation21 Lottery Heritage Fund
Association of Independent Museums
Department of Communities
Coronavirus Grant
Ulster Communicy Covid Grant
ACNI
4,267
8,006
750
5,764
5,776
,217
7,788
18,490
2,722
1,900
2,500
42,570
4,083
Tourism Nl
Esme Mitchell
National Art Ticket Grant
Climate Grant
Social Academy Scotland Grant
Department of Foreign Affairs
5,976
2,500
2,500
1,589
16,125
i 0,000
46,642

2b. Incoming Resources (Endowment Funds)
Public donations
National Lottery Heritage Fund
17,903
112,314
22,529 120,280

ARMAGH ROBINSON LIBRARY
NOTES TO THE FINANCIAL STATEMENTS CONTDI
YEAR ENDED 31 DECEMBER 2022
Debtors
2022
2021
Property rents receivable
Prepaid Insurances
Grants and other income
Prepayments
17,664
4,657
566
979
14,889
2,639
2,639
23,866
20,167
Accruals and deferred income
Property Rents in advance
P2uI Mellon Association
Esme Mitchell
Department of Foreign Affairs
Social Enterprise Academy Scotland
728
12,900
2,500
43,731
9,483
507
22,116
69,342
22,623
Permanent Endowment:
Balance as at l January 2022
Increase in Valuation during che year
Added during the year
Released to Income & Expenditure
2,873,413
(143,395)
40,432
2,569,710
71,109
232,594
Balance as at 31 December 2022
2,770,450
2,873,413
Property and financial investments held by the Library are classified as restricted funds: to provide an
income for the day-to-day running of the Library only.
Development Appeal Fund:
Balance as ac l January 2022
Added during the year
240,439
3,127
239,462
977
Balance as at 31 December 2022
243,566
240,439
A formal resolution to restrict the use of funds raised for the Development Appeal Fund was made
on the 30 December 2016.
Unrestricted Funds:
Balance as at l January 2022
Prior year adjustment: Rent reduction
Net movement during the year
127,109
143,229
{5,000)
(11,120)
(45,553)
Balance as at 31 December 2022
81,556
127,109
The unrestricted funds are available to be spent for any of the purposes of the charity.

ARMAGH ROBINSON LIBRARY
NOTES TO THE FINANCIAL STATEMENTS CONTDI
YEAR ENDED 31 DECEMBER 2022
Employees:
2022
2021
Average number of full-time equivalent employees during the year
l O Related Party Transactions:
There were no related party transactions during the year {2021- NIL).
I l Reconciliation of net movement in funds to net cash flow from operating activities
2022
2021
Net movement in funds
(145,389)
288,560
Deduct gift of endowment
Add back depreciation charge
Deduct interest and dividends
Plus loss on investment
Increase in debtors
Increase in credicors & accruals
(40,432) (232,594)
1,097
1,179
(25,461)
(20,944)
143,395
(71,109)
(3,699)
2,884
47,326
(67,841)
Net cash used in operating activities
(23,163)
<99,865)

ARMAGH ROBINSON LIBRARY
DETAILED INCOME & EXPENDITURE ACCOUNT-YEAR ENDED 31 DECEMBER 2022
Income:
2022
2021
Investment Income
Dividend Income
25,461
20,766
Property
Rents and Insurances
97,001
96,861
Other Income
Donations, Membership, Tours
Photocopying
Sundry Income
NLHF - Resilience Grant
Cathedral Board
NLHF - Endowment Grant
3,180
7,314
61,128
18,490
4,974
176
1,783
4,540
111,230
26,763
5,805
217,724
267,748
Expenditure:
Staff Wages and National Insurance
Workplace Pension
Telephone
Heat, Light and Water rates
Rates
Subscriptions
Repairs
Insurance
Arc Fund Expenditure
Binding and Conservation
Stationery and Printing
Miscellaneous
Computer Expenses
Professional Fees
Lease: Copier
Depreciation
NIMC Playful Museums Projecc
Catalogue Programme Expenses
Resilience Project Expenditure
Endowment Project Expenditure
Science Morning Project
Visitor Engagement Officer
ACNI Expenditure
The PaLFI Mellon Expenditure
Department for Communities
Tourism Nl - Web Project
Foreign Aff2irs Expenditure
Association of Independent Museums
ABC Council
Social Enterprise Academy Expenditure
107,273
6,788
3,629
15,837
259
1,769
18,233
12,469
1,746
3,507
2,451
2,308
1,170
10,050
2,120
1,097
18,973
7,774
25,024
4,131
485
72,966
7,566
2,839
12,821
3,110
2,888
60,443
11,985
2,095
1,551
12,726
2,448
1,179
4,873
9,538
27,897
1,100
3,221
10,317
17,436
2,399
7,470
9,215
157
3,064
2,721
510
517
263,277
278,868
(Deficit) of Income over Expenditure
{45,553)