Charity number: 101405 Enniskillen Sarcoidosis Support Group Trnstees, report and fmancial statements for the year ended 31 December 2022
Enniskillen Sarcoidosis Support Group Contellts Page Legal and administrative inforniation Trustees report Independent examiners, report Statement of financial activities Balance sheet Notes to the financial statements
Enniskillen Sarcoid05is Support Group Legal and administrative information Charity number 101405 Business address 16 Old Station Park Ballinamallard Enniskillen BT94 2HS 02868631859 Registered office 16 Old Station Park Ballinamallard Enniskillen Co Femlana BT94 2HS 0286863159 Trustee Wendy Watson Tracy Sleator Secretary Mrs Wendy Watson Accountants Crudden Dolan Ltd 23-25 Darling Str¢et Enniskillen Co Femianagh BT74 7DP Bankers Danske Bank Donegall Square West Belfast BTI 6JS Page I
EDniskillen Sareoidosis Support Group Report of the trustee for the year ended 31 December 2022 The trustee presents her report and th¢ fmancial statements for the year ended il December 2022. The trustee who served during the year and up to the date of this report is set out on page l. Strneture. governance and management Enniskillen Sarcoidosis Support Group is not for profit group working within the local area.The Group is govern¢d by the trustees and managed from the home of Mrs Wendy Watson of Ballinamallard Co. Fenllanagh Objectives and activities Enniskillen Sarcoidosis Support Group5 principal objective is to promofr awarenes5 of Sarcoidosis through the running of events and talks ill the local area and beyond, The group also provides support to suffers of the condition. Achievements and perforniance The organisatiopn has been able to Secure adequate fijnding io enable its launch and continued existence, whilst being able to promote and raise awareness of Sarcoidosis Financial review Having secured funding from vaTiOUS sources tog¢ther with public and private donations the organisation has been able to maintain a sufficient cash flow to continue operations. Statement of trustee's responsibilities The trustee is responsible for preparing the Trnstees, Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounling Practice). Law applicable to charities in Northern Ireland requires the trust¢¢ to prepare financial statsrnents for each financial year which give a true and fair view of charity and of the incoming resources and application of resources of the charity for that year. In preparing these financial statements the trustee is required to: selert suitable accounting policies and then apply them consistently. observe the methods and principles in the Charities SORP; make judgements and estimates that are reasonable and prudent. state whether applicable UK Accounting Standards have been followed, subject to any rnaterial departures disclosed and explained in the flnancial statements" and prepare the financial statements on the golng concern basis unless it is inappropriate to presume that the charty will continue in operation. The trustee is responsible for keeping PToper accounting records which disclose with re&sonabl¢ accuracy at any time the flnancial position of the Charity and enable her to ensure that the financial statements romply with the the Charities Act (Northern Ireland) 1964 . She is also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and delection of fraud and other irregularities. On behalf of the board Mrs Wendy Watson Seeretary Pgge 2
Enniskillen Sarcoidosis Support Group Independent examiner's report to the trnstee on the unaudited financial statements of Enniskillen Sarcoidosis Support Group. I report on the accounts of Enniskillen Sarcoidosis Support Group for the year ended 31 December 2022 set out on pages 2to9. Respeetive responsibilities of the trnstee and independent examiner The charlty's trustees aTe responsible for the preparation of the accounts. It is my responsibility to state, on the basis of my examination, whether particular matters have come to my attention. Basis of independent examiner's statement My examination includes a review of the accounting records kept by the charity and a comparison of ihe accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts. Independent examiner's statement In connection with my examination, no matter has come to my attention: (i) whi¢h gives me r¢&8onable cause to believe that in any material respect the trustees have not met the requirements to ensure that: proper books of account are kept in accordance with section 63 of the Charities Act (Northern Ireland) 2008. accounts are prepared whirh agree with the books of account and comply with the accounting requirements of the Act. or (li) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached, Desmond J Crndden FCA llldependent examiller 23-25 Darling Street Enniskillen Co Fermanagh BT74 7DP Pydge 3
Enniskillen Sarcoidosis Support Group Statement of fanCIal activities For the year ended 31 December 2022 Unrestricted funds 2022 Total 2021 Total Notes In¢oming resource Incoming resources frorn generating funds: Voluntary income Investment income 250 250 41 Total incoming resources 250 250 43 Resource8 expended Charitable activities Governance costs 312 io 312 io 511 20 Total resources expended 322 322 531 Total ndS brought fonvard 2.495 2,495 2,983 Total funds carried forward 2,423 2,423 2,495 The notes on pages 6 to 9 form an integral p8rt of these financial statements. Page 4
Enniskillen Sareoidosis Support Group Balance sheet as at 31 December 2022 2022 2021 Notes Fixed assets Tangible assets Current assets Cash at bank and in hand 438 516 2,419 2,599 2,419 2,599 Creditors: amounts falling due within one year (434) (620) Net eurrent assets 1,985 1,979 Net assets 2,423 2.495 Funds Unr¢stricted income funds 2,423 2.495 Total funds 2,423 2,495 The fmancial statements were approved by the trustee on 31 May 2023 and signed on its behalf by Wendy Watson Trustee The notes on pages 6 to 9 forn) an integral part of these financial statements. Page S
Enniskillen Sarcoidosis Support Group Notes to financial statements for the year ended 31 December 2022 Accounting policies The principal accounting policies are summarised below. The accounting policie5 have been applied consistently throughout the year and the preceding year. 1.1. Basis of accounting The financial statements are prepared under the historical cost convention and in accordance with the Statement of Recommended Practice 'Accounting 2nd Reporting by Charities, issued in March 2005 (SORP 2005) and the the Charities Act (Northern Ireland) 1964. 1.2. Incoming resources All incoming resources are included in the statement of financial artivities when the charity is entitled to the Income and the amount can be quantified with reasonable accuracy. The following specific policie5 are applied to particular categorie5 of income: Voluntary income is received by way of grants, donations and gifts and is included in full in the statement of fmancial activities when receivable. Grants where entitlement is not conditional on the delivery of a specific perfomiance by the charity, are recognised when the charity becomes unconditionally entitled to the grant. Donated Services and facilities are included at the value to the charity where this can be quantified, The value of services provided by volunteers has not been included. Gifts donated for resale are included as IDwming resources within activities for generating tsnds when they are sold. Income from investments is included in the year in which it is receivable. 1.3. Resources expended Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be llY recovered, and is reported as part of the expenditure to whioh it relates. Costs of generating funds comprise the costs associated with attracting voluntary income and the costs of trading for fundraising purposes including the charity's shop. Charitable expenditure comprises those wsts incurred by the charity in the delivery of its activities and services for its beneficiaries. It include5 both costs that Can b¢ allocated directly to such activities and those costs of an indirect nature necessary to support them. 1.4. Tangible fixed assets and depreciation Tangible fixed &ssets are stated at cosi less accumulated depreciation. Depreciation is provided at rdte5 calculated to write off the cost less residual value of each asset over its expected useful life, as follows.. Plant and machinery 15 /0 Reducing Balance Page 6
Enniskillen Sareoidosis Support Group Notes to financial statements for the year ended 31 December 2022 Voluntary iDeome Unrestrieted funds 2022 Total 2021 Total Donations 250 250 41 250 250 41 Investmellt income 2022 Total 2021 Total Bank interest receivable Costs of charitable activities - by fuDd type Unrestrlcted fuDds 2022 Total 2021 Total Infonnation & Awareness Events 312 312 511 312 312 511 Costs of charilable activities - by #etivity Actlvities undertaken directly 2022 Total 2021 Total tnformation and Awareness Events 312 312 511 312 312 511 Governance costs Unrestrlcted funds 2022 Total 2021 Total Interest - Bank loans & overdraft io io 20 io io 20 Page 7
Enniskillen Sarcoidosis Support Group Notes to financial statements for the year ended 31 December 2022 Employees Employment costs No salaries or wages have been paid to employees, including the trustee, during the year. Number of employees The average monthly numbers of employees (including the trustee) during the year, calculated on the basis of full time equivalents, was as follows: 2022 Number 2021 Number Z¢ro Zero Tangible red assets Plant and macbinery Total Cost At 31 Deeember 2022 1,047 1,047 Depreciation At l January 2022 Charge for the year 531 78 531 78 At 31 Decemb¢r 2022 609 609 Net book values At 31 December 2022 438 438 At 31 December 2021 516 516 Creditors: amounts falling due within one year 2022 2021 Other creditors Accruals and deferred income 200 234 200 420 434 620 Pgge 8
nniskillen Sarcoidosis Support Group Notes to financial statements for the year ended 31 December 2022 10. Unrestricted funds At 1st January Illcoming Outgoing31st Deeember 2022 resource5 resourees 2022 At General Fund 5,885 750 (1,344} 5,291 Page 9
Enniskillen Sarcoidosis Support Group The following pages do not fonn part of the statutory gdCCOUllts.
Enniskillen Sarcoldosis Support Group Detailed statement of fanCIal activities For the year ended 31 December 2022 2022 2021 IDeoming resources Incoming resources from generating funds: Voluntary income Donations 250 41 250 41 InvtMent income Bank interest receivable Total incoming resources from generating funds 250 43 Total incoming resources 250 43 Resources expended Costs of generating funds: Fundraising trading: cost of goods sold and other costs Page 11
Enniskillen Sareoidosis Support Group Detailed statement of financial activities For the year ended 31 December 2022 2022 2021 Charitable aclivities Aetivity I Activities widertaken directly Activityl - Direct - Professional - Accountancy Actlvltyl - Direct - Depreciation & impairment 234 78 420 91 312 511 Activity I total expenditure Total eharitable activity expenditure 312 511 312 511 Governance Costs Activit undertaken directly Interest- Bank loans & overdraft io 20 io 20 Total governance costs io 20 Net illcoming/(outgoing) resources for the year (72) (488) Page 12