ARMAGH ROBINSON LIBRARY
FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2024
WHR ACCOUNTANTS LTD
Chartered Certified Accountants
26 The Square
Moy
Dungannon

ARMAGH ROBINSON LIBRARY
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2024
Unrestricted Restricted Endowment Total Funds Total Funds
Funds
Funds
Funds
2024
2023
Incoming resources:
Voluntary income
ActiYitie5 for generating Funds
Investment income
Other incoming resources
3,473
105,397
29.030
3,676
1,452
121.042
105,397
29,030
70,187
17,786
103,542
27,087
57,002
66,511
Total incoming resources
141,576
67,963
116,117
325,656
205,417
Resources expended:
Governance cost5
124,959
66,511
191,470
262,160
Net movement in funds
16,617
1,452
134,186
(56,743)
ProfJtl{Decrease) on Investments
59,010
59.010
42,902
Funds brought forward
61,955
246,584
2,773,192
3,081,731
3,095,572
Transfer of funds
Total funds carried forward
78,572
248,036 2,948,319
3,274,927
3,081,731
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 2024
Notes
2024
2023
Fixed Assets:
Tangible assets
Investments (Property & Equity)
7,748
3,021,292
3,483
2,962,282
3,029,040
2,965,765
Current A55ets:
Debtors
Cash at bank and in hand
3,804
245,083
3.668
142,218
Total Current Assets
248,887
145,886
Liabilities:
Creditors due within one year
3,000
3,000
Net Current Assets
245,887
142.886
Total Assets less Current Liabilities
3,274,927
3.108.651
Accruals and deferred income
26,920
Net Asset5
3,274,927
3,081,731
Funds of the charity
Restricted funds
Permanent Endowment
Development Appeal Fund
2.948.319
248.036
2,773,192
246,584
Unrestricted Funds
78,572
61.955
Total Charity Funds
3,274,927
3,081,731
The notes on the following pages form part of these accounts.
Approved by the Governors and Guardians on 19 June 2025 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 2024
Total
Funds
2024
Total
Funds
2023
Net cash used in operating activities (Note I l )
(36,694)
(115,519)
Cash flows from investing activities
Dividends and interest
Purchase of tangible fixed assets
Purchase of investments
29,030
(5,586)
27,087
(1,175)
(50,000)
Net cash used in investing activities
23,444
(24,088)
Cash flows from financing activities
Receipt of endowment
59,840
Net cash provided by financing activities
59,840
Change in cash and cash equivalents in the year
102.865
(79.767)
Cash and cash equivalent brought forward
142,218
221,985
Cash and cash equivalent carried forward
245,083
142,218

ARMAGH ROBINSON LIBRARY
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2024
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 25/0 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 the year grant income was received from the following:"
2024
2023
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
Energy Grant
4,267
2,634
250
1,600
250
490
38.858
4,995
1.212
1,800
2b. Incoming Resources (Endowment Funds)
Public donations
National Lottery Heritage Fund
Ulster Garden Villages
2,938
66,708
46,471
9,840

ARMAGH ROBINSON LIBRARY
NOTES TO THE FINANCIAL STATEMENTS CONTDI
YEAR ENDED 31 DECEMBER 2024
Debtor5
2024
2023
Property rents receivable
Prepaid Insurances
Grants and other income
Other debtors
1,394
154
2,256
2,230
154
709
575
3,804
3.668
Accruals and deferred income
Property Rents in advance
Paul Mellon Association
Esme Mitchell
Department of Foreign Affairs - Reconciliation Fund
Social Enterprise Academy Scotland
2,500
20,480
3,940
26.920
Permanent Endowment:
Balance as at l January 2024
Increase in Valuation during the year
Added during the year
Released to Income & Expenditure
2,773,192
59,010
2,770,450
42,902
9,840
(50,000)
Balance as at 31 December 2024
2,948,319
2,773,192
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 2024
Added during the year
246,584
1.452
243,566
3,018
Balance as at 31 December 2024
248,036
246,584
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 2024
Net movement during the year
Transfer of funds
61,955
16,617
81,556
(69,601)
50,000
Balance as at 31 December 2024
78,572
61,955
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 2024
Employees:
2024
2023
Average number of full-time equivalent employees during the year
l O Related Party Transactions:
There were no related party transactions during the year (2023 - NIL).
I l Reconciliation of net movement in funds to net cash flow from operating activities
2024
2023
Net movement in funds
193.196
(13,841)
Deduct gift of endowment
Add back depreciation charge
Deduct interest and dividends
Less profit on investment
(Increase)IDecrease in debtors
Decrease in creditors & accruals
(9,840)
982
(27,087)
(42,902)
20,198
(43,029)
1,321
(29,030)
(59,010)
(136)
(26,920)
Net cash used in operating activities
(36,694) (115,519)

ARMAGH ROBINSON LIBRARY
DETAILED INCOME & EXPENDITURE ACCOUNT-YEAR ENDED 31 DECEMBER 2024
Income:
2024
2023
Investment Income
Dividend Income
29,030
27,087
Property
Rents and Insurances
93,916
92,691
Other Income
Donations, Membership, Tours
Photocopying
Sundry Income
NLHF- Reimbursement of expenditure
Cathedral Board
NLHF - Endowment Grant
3,473
5.288
31,769
38,858
5,753
4,928
4,504
57,891
5,413
45
208,087
192,559
Expenditure;
Staff Wages and Nacional Insurance
Workplace Pension
Telephone
Heat, Light and Water rates
Rates
Subscriptions
Repairs
Insurance
Ststionery and Printing
Miscellaneous
Computer Expenses
Professional Fees
Lease: Copier
Depreciation
Donations
NIMC Playful Museums Project
Esme Mitchell Expenditure
Endowment Project Expenditure
The Paul Mellon Expenditure
Department of Foreign Affairs- Reconciliation Fund
Association of Independent Museums
ABC Council
Social Enterprise Academy Expenditure
77,039
3,364
4,499
16,190
5,041
901
30,927
15,541
2,270
2,827
1,803
11,382
1.656
1,321
200
468
672
69,734
3,625
5,877
18,027
329
629
68,540
14,474
2,298
2,360
23,225
1,656
982
1,895
6,499
4,666
24,645
4,995
250
5,543
10,290
5,078
191,469
262,160
Surplus l (Deficit) of Income over Expenditure
16,618
(69,601)