ARMAGH ROBINSON LIBRARY
FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2023
WHR ACCOUNTANTS LTD
Chartered Certified Accountants
26 The Square
Moy
Dungannon

ARMAGH ROBINSON LIBRARY
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2023
Unrestricted Restricted Endowment Total Funds Total Funds
Funds
Funds
Funds
2023
2021
Incoming resources:
Voluntary income
Attivities for generating Funds
Investment income
Other incoming resources
4,928
103,542
27,087
2,772
3,018
9,840
17,786
103,542
27,087
57,002
24,210
109,829
25,461
101,783
54.230
Total incoming resources
138,329
57,248
9,840
205,417
261,283
Resources expended:
Governance costs
207.930
54,230
262,160
263,277
Net movement in funds
(69,601)
3,018
9,840
(56,743)
(1.994)
Profitl(Decrease) on Investments
42,902
42,902
(143,395)
Funds brought forward
81,556
243,566
2.770,450
3,095,572
3,240,961
Transfer of funds
50,000
(50,000)
Total funds carried forward
61,955
246,584 2,773,192
3,081,731
3,095.572
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 2023
Notes
2023
2022
Fixed Assets:
Tangible assets
Investments (Property & Equity)
3.483
2,962,282
3,290
2.919.380
2,965,765
2.922,670
Current Assets:
Debtors
Cash at bank and in hand
3,668
142,218
23,866
221,985
Total Current Assets
145,886
245,851
Liabilities:
Creditors due within one year
3.000
3,607
Net Current Assets
142,886
242.244
Total Assets less Current Liabilities
3,108,651
3,164,914
Accruals and deferred income
26,920
69,342
Net Assets
3,081,731
3.095.572
Funds of the charity
Restricted funds
Permanent Endowment
Development Appeal Fund
2,773,192
246.584
2,770,450
243,566
Unrestricted Funds
61,955
81.556
Total Charity Funds
3,081,731
3,095,572
The notes on the following pages form part of these accounts.
Approved by the Governors and Guardians on 20 June 2024 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 2023
Total
Funds
2023
Total
Funds
2022
Net cash used in operating activities (Note I l)
(115,519)
(23,163)
Cash flows from investing activities
Dividends and interest
Purchase of tangible fixed assets
Purchase of investments
27,087
(1,175)
(50,000)
25,461
(240.560)
Net cash used in investing activities
{24,088)
(215,099)
Cash flows from financing activities
Receipt of endowment
59,840
40,432
Net cash provided by financing activities
59,840
40.432
Change in cash and cash equivalents in the year
(79.767)
(197,830)
Cash and cash equivalent brought forward
221,985
419,815
Cash and cash equivalent carried forward
142,218
221.985

ARMAGH ROBINSON LIBRARY
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2023
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 to 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% on a reducing balance basis,
so as to write them off over their 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 rhe year grant income was received from the following:"
2023
2022
Pilgrim Trust
Apollo Foundation
Armagh City, Banbridge and Craigavon Borough Council
Nl Museums Council
National Lottery Heritage Fund
Association of Independent Museums
Department of Finance Grant
Ulster Community Covid Grant
Esme Mitchell
National Art Ticket Grant
Climate Grant
Social Academy Scotland Grant
Department of Foreign Affairs
Energy Grant
4.267
2.634
250
1.600
4,267
5.776
1,217
7,788
18,490
2,722
4.995
1,212
4,083
2,500
1,589
16,125
i 0,000
46,642
1,800
2b. Incoming Resources (Endowment Funds)
Public donations
National Lottery Heritage Fund
9,840
17.903
22.529

ARMAGH ROBINSON LIBRARY
NOTES TO THE FINANCIAL STATEMENTS CONTDI
YEAR ENDED 31 DECEMBER 2023
Debtors
2023
2022
Property rents receivable
Prepaid Insurances
Grants and other income
Prepayments
Other debtors
2,230
154
709
17,664
4,657
566
979
575
3,668
23,866
Accruals and deferred income
Properry Rents in advance
Paul Mellon Association
Esme Mitchell
Department of Foreign Affairs - Reconciliation Fund
Social Enterprise Academy Scotland
728
12.900
2,500
43,731
9,483
2,500
20,480
3,940
26,920
69,342
Permanent Endowment:
Balance as at l January 2023
Increasel (Decrease) in Valuation during the year
Added during the year
Released to Income & Expenditure
2.770,450
42.902
9,840
(50,000)
2,873,413
(143,395)
40,432
Balance as at 31 December 2023
2,773,192
2.770,450
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 at l January 2023
Added during the year
243,566
3,018
240,439
3,127
Balance as at 31 December 2023
246,584
243.566
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 2023
Net movement during the year
Transfer of funds
81,556
(69,601)
50,000
127.109
(45,533)
Balance as at 31 December 2023
61,955
81,556
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 2023
Employees:
2023
2022
Average number of full-time equivalent employees during the year
l O Related Party Transactions:
There were no related party transactions during the year (2022- NIL).
I l Reconciliation of net movement in funds to net cash flow from operating activities
2023
2022
Net movement in funds
(13.841) (145,389)
Deduct gift of endowment
Add back depreciation charge
Deduct interest and dividends
Less profit on investment
Decrease in debtors
Decrease in creditors & accruals
(9,840)
982
(27,087)
(42,902)
20,198
(43.029)
(40,432)
1.097
(25.461)
143,395
(3,699)
47,326
Net cash used in operating activities
(115,519)
(23,163)

ARMAGH ROBINSON LIBRARY
DETAILED INCOME & EXPENDITURE ACCOUNT-YEAR ENDED 31 DECEMBER 2023
Income:
2023
2022
Investment Income
Dividend Income
27,087
25.461
Property
Rents and Insurances
92,691
97,001
Other Income
Donations. Membership, Tour5
Photocopying
Sundry Income
NLHF - Resilience Grant
Cathedral Board
NLHF - Endowment Grant
4,928
4.504
57,891
3,180
7,314
61,128
18,490
4.974
176
5,413
45
192,559
217,724
Expenditure:
Staff Wages and National Insurance
Workplace Pension
Telephone
Heat, Light and Water rates
Rates
Subscriptions
Repairs
Insurance
Art Fund Expenditure
Binding and Conservation
Stationery and Printing
Miscellaneous
Computer Expenses
Profession21 Fees
Lease: Copier
Depreciation
NIMC Playful Museums Project
Catalogue Programme Expenses
Resilience Project Expenditure
Endowment Project Expenditure
Science Morning Projecc
The Paul Mellon Expenditure
Tourism Nl - Web Project
Department of Foreign Affairs - Reconciliation Fund
Association of Independent Museums
ABC Council
Social Enterprise Academy Expenditure
69,734
3,625
5,877
18.027
329
629
68,540
14,474
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
9,215
157
3,064
2,721
510
517
2,298
2.360
23,225
1,656
982
1,895
6.499
4.666
24,645
4,995
250
5,543
262,160
263,277
(Deficit) of Income over Expenditure
(69,601)
{45,553)