ARMAGH ROBINSON LIBRARY
FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2025
WHR ACCOUNTANTS LTD
Chartered Certified Accountants
26 The Square
Moy
Dungannon

ARMAGH ROBINSON LIBRARY
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2025
Unrestricted Restricted Endowment Total Funds Total Fund5
Funds
Funds
Funds
2025
2024
Incoming resources:
Voluntary income
Activities for gener&ting Funds
Investment income
Other Incoming resources
6,048
109,103
28,619
175
1.370
7,593
109,103
28,619
14,637
121.042
105,397
29.030
70,187
1,524
Total incoming resources
156,883
1,699
1,370
159,952
325.656
Resources expended:
Governance cost5
109,622
1.524
211.146
191,470
Net movement in funds
{52.7391
175
1,370
151.194)
134,186
Profitl{Decrease) on Investments
144,123
144,123
59,010
Funds brought forward
78,572
248.036
2.948,319
3,274,927
3.081.731
Transfer of fund5
38.472
{38,472)
Total funds carried forward
64,305
248,211 3,055,340
3,367,856
3,274,927
The statement of Financial Activities includes all gains and losses in the year. All incoming resources
and resources expended derive from continuing &ctivities.

ARMAGH ROBINSON LIBRARY
STATEMENT OF ASSETS AND LIABILITIES AS AT 31 DECEMBER 2025
Notes
2025
2024
Fixed Assets:
Tangible assets
Investments (Property & Equity)
15,298
3,288,670
7,748
3,021,292
3,303.968
3,029,040
Current Assets:
Debtor5
Cash at bank and in hand
2,583
64.305
3,804
245,083
Total Current Assets
66,888
248.887
Liabilities..
Creditors due within one year
3,000
3.000
Net Current Assets
63,888
245,887
Total Asset5 less Current Liabilities
3,367,856
3.274,927
Accruals and deferred income
Net A55ets
3,367,856
3,274,927
Fund5 of the charity
Restricted funds
Permanent Endowment
Development Appeal Fund
3,055,340
248,211
2,948,319
248.036
Unrestricted Funds
64,305
78.572
Total Charity Funds
3.367,856
3,274,927
The note5 on the following pages form part of these accounts.
Approved by the Governors and Guardian5 on 4, June 2026 and signed on cheir behalf by'.-
The M05t Revd John McDowell
Chair of Governors and Guardians

ARMAGH ROBINSON LIBRARY
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2025
Total
Funds
2025
Total
Funds
2024
Net cash used in operating activities (Note I l )
(75,638)
(36,694)
Cash flows from investing activities
Dividends and interest
Purchase of tangible fixed asset5
Purchase of invescments
28.619
{11,874)
(123,2551
29,030
(5.586)
Net cash used in investing activities
(106,510)
23.444
Cash flow5 from financing activities
Receipc of endowment
1,370
Net cash provided by financing activities
1,370
Change In cash and cash equivalents in the year
(180,778)
102,865
Cash and cash equivalent brought forward
245,083
142,218
Cash and cash equivalent carried forward
64,305
245,083

ARMAGH ROBINSON LIBRARY
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2025
Accounting Policies:
l . l. Basis of preparation:
These accounts have been prepared in accordance with Accounting and Reporting by
Charities
Statement of Recommended Pracuce (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 Activitie5
(SOFA) when the charity becomes entitled to those resources and has incurred related
expenditure.
1.3. Grants and donations:
Grants and don&tiOn5 are only included in the SOFA when the charity has unconditional
entitlement to the resource5.
1.4. Tangible A55ets:
Depreciation is charged on Office Furniture and Equipment at 25Yo 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 COllSlStent with the Statement
of Recommended Practice 'Accounting by Charities,.
Incoming Resources (Restricted Funds)
During the year grant income was reeeived from the following.."
2025
2024
Arm2gh City, Banbridge and Craigavon Borough Council
Nl Museums Council
National Lottery Heritage Fund
250
490
38,858
1,524
2b. Incoming Resources (Endowment Funds)
Public donations
National Lottery Heritage Fund
Ulster Garden Village5
1,370
2,938
66,708
46,471

ARMAGH ROBINSON LIBRARY
NOTES TO THE FINANCIAL STATEMENTS CONTDI
YEAR ENDED 31 DECEMBER 2025
Debtors
2025
2024
Property rents receivable
Prepaid Insurances
Grants and other income
Other debtors
1,350
1 ,394
154
2,256
1,233
2,583
3,804
Accruals and deferred income
Property Rents in advance
Paul Mellon Association
Esme Mitchell
Department of Foreign Affairs - Reconciliation Fund
Social Enterprise Academy Scotland
Permanent Endowment:
Balance as at l January 2025
Increase in Valuation dltring the year
Added during the year
Released to Income & Expenditure
2,948,319
144.123
1,370
(38,472)
2,773,192
59,010
Balance as at 31 December 2025
3,055,340
2,948,319
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 2025
Added during the year
248.036
175
246,584
1,452
Balance as at 31 December 2025
248,211
248.036
A formal resolution to restrict the use of funds raised for the Development Appeal Fund was made on
the 30 December 2016.
Unrestricted Funds:
Balaiice as at l January 2025
Net movement during the year
Transfer of funds
78,572
{52,739}
38,472
61,955
16.617
Balance as at 31 December 2025
64,305
78,572
The unrestritted funds are available to be spent for any of the pui-poses of the charity.

ARMAGH ROBINSON LIBRARY
NOTES TO THE FINANCIAL STATEMENTS CONTDI
YEAR ENDED 31 DECEMBER 2025
Employees:
2025
2024
Average number of full-time equivalent employees during the year
l O Related Party Transactions:
There were no related party transactions during the year (2024 - NIL)-
I l Reconclliation of net movement in fund5 to net cash flow from operating activities
2025
2024
Net movement in funds
92.930
193.196
Deduct gifc of endowment
Add back depreciation charge
Deduct interest and dividends
Less profit on investment
(Increase>lDecrease in debtors
Decrease in creditor5 & accruals
4,324
(28.619}
(144,123)
1,221
(29.030)
(59,010)
{136)
{26,920)
Net cash used in operating activities
(75.638)
{36,694}

ARMAGH ROBINSON LIBRARY
DETAILED INCOME & EXPENDITURE ACCOUNT- YEAR ENDED 31 DECEMBER 2025
Income:
2025
2024
Investment Income
Dividend Income
28.619
29.030
Property
Rents and Insurances
97,10
93,916
Other Income
Donations, Membership, Tours
Photocopying
Sundry Income
NLHF- Reimbursement of expenditure
C2thedral Board
NLHF - Endowment Grant
6,048
5,967
14,637
3.473
5,288
31,769
38,858
5.753
6,036
158,407
208.087
Expendlture:
Staff Wages and National Insurance
Workplace Pension
Telephone
Heat, Llght and Water rate5
Rates
Sub5crlptlons
Repairs
Insurance
Statlonery and Printing
Miscellaneous
Computer Expenses
Profe$5ional Fees
Lease.. Copier
Depreciation
Donations
NIMC Playful Museum$ Project
Esme Mitchell Expenditure
Department of Foreign Affairs- ReconcS1Sation Fund
Social Enterprise Academy Expenditure
80,133
3.286
3,431
17,301
2.288
1,432
57,126
17,881
1,347
2,646
3,445
12.208
1,656
4,324
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
10,290
5.078
1,642
211.146
191,469
(Deficit) I Surplus of Income over Expenditure
(52,739)
16,618