Charity number: 101405
Enniskillen Sarcoidosis Support Group
Trustees' report and financial statements for the year ended 31 December 2023
Enniskillen Sarcoidosis Support Group
Contents
| Page | Page | |
|---|---|---|
| Legal and administrative information | 1 | |
| Trustees report | 2 | |
| Independent examiners' report | 3 | |
| Statement of financial activities | 4 | |
| Balance sheet | 5 | |
| Notes to the financial statements | 6 | - 9 |
Enniskillen Sarcoidosis Support Group
Legal and administrative information
| Charity number | 101405 |
|---|---|
| Business address | 7 Ferney View |
| Ballinamallard | |
| Enniskillen | |
| BT94 2EZ | |
| 07811537563 | |
| Registered office | 7 Ferney View |
| Ballinamallard | |
| Enniskillen | |
| Co Fermanagh | |
| BT94 2EZ | |
| 07811537563 | |
| Trustee | Wendy Watson |
| Jean Henry | |
| Brian Donaldson | |
| Sylvia Armstrong | |
| Secretary | Mrs Wendy Watson |
| Accountants | Crudden Dolan Ltd |
| 23-25 Darling Street | |
| Enniskillen | |
| Co Fermanagh | |
| BT74 7DP | |
| Bankers | Danske Bank |
| Donegall Square West | |
| Belfast | |
| BT1 6JS |
Page 1
Enniskillen Sarcoidosis Support Group
Report of the trustee for the year ended 31 December 2023
The trustee presents her report and the financial statements for the year ended 31 December 2023. The trustee who served during the year and up to the date of this report is set out on page 1.
Structure, governance and management
Enniskillen Sarcoidosis Support Group is not for profit group working within the local area.The Group is governed by the trustees and managed from the home of Mrs Wendy Watson of Ballinamallard Co. Fermanagh
Objectives and activities
Enniskillen Sarcoidosis Support Groups principal objective is to promote awareness of Sarcoidosis through the running of events and talks in the local area and beyond. The group also provides support to suffers of the condition.
Achievements and performance
The organisatiopn has been able to secure adequate funding to enable its launch and continued existence, whilst being able to promote and raise awareness of Sarcoidosis
Financial review
Having secured funding from various sources together 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 Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Law applicable to charities in Northern Ireland requires the trustee to prepare financial statements 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:
-
select suitable accounting policies and then apply them consistently;
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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 material departures disclosed and explained in the financial statements; and
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustee is responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable her to ensure that the financial statements comply 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 detection of fraud and other irregularities.
On behalf of the board
Mrs Wendy Watson Secretary
Page 2
Enniskillen Sarcoidosis Support Group
Independent examiner's report to the trustee 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 2023 set out on pages 2 to 9.
Respective responsibilities of the trustee and independent examiner
The charity's trustees are 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 the 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:
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(i) which gives me reasonable cause to believe that in any material respect the trustees have not met the requirements to ensure that:
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proper books of account are kept in accordance with section 63 of the Charities Act (Northern Ireland) 2008; and
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accounts are prepared which agree with the books of account and comply with the accounting requirements of the Act; or
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(ii) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
...........................................................
Katie Gallagher FCA
Independent examiner 23-25 Darling Street Enniskillen Co Fermanagh
BT74 7DP
Page 3
Enniskillen Sarcoidosis Support Group
Statement of financial activities
For the year ended 31 December 2023
| Unrestricted funds Notes £ Incoming resources Incoming resources from generating funds: Voluntary income 2 2,000 Total incoming resources 2,000 Resources expended Charitable activities 3 898 Governance costs 5 34 Total resources expended 932 Total funds brought forward 2,423 Total funds carried forward 3,491 |
2023 Total £ 2,000 2,000 898 34 932 2,423 3,491 |
2022 Total £ 250 |
|---|---|---|
| 250 | ||
| 312 10 |
||
| 322 | ||
| 2,495 | ||
| 2,423 |
The notes on pages 6 to 9 form an integral part of these financial statements.
Page 4
Enniskillen Sarcoidosis Support Group
Balance sheet
as at 31 December 2023
| Notes Fixed assets Tangible assets 7 Current assets Cash at bank and in hand Creditors: amounts falling due within one year 8 Net current assets Net assets Funds Unrestricted income funds Total funds |
2023 £ £ 372 3,353 3,353 ) (234 3,119 3,491 3,491 3,491 |
2022 £ £ 438 2,419 2,419 ) (434 1,985 2,423 2,423 2,423 |
2022 £ £ 438 2,419 2,419 ) (434 1,985 2,423 2,423 2,423 |
|---|---|---|---|
| 2,423 | |||
| 2,423 | |||
| 2,423 |
The financial statements were approved by the trustee on 25 October 2024 and signed on its behalf by
Wendy Watson Trustee
The notes on pages 6 to 9 form an integral part of these financial statements.
Page 5
Enniskillen Sarcoidosis Support Group
Notes to financial statements for the year ended 31 December 2023
1. Accounting policies
The principal accounting policies are summarised below. The accounting policies 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 and 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 activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:
Voluntary income is received by way of grants, donations and gifts and is included in full in the statement of financial activities when receivable. Grants where entitlement is not conditional on the delivery of a specific performance 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 incoming resources within activities for generating funds when they are sold.
Grants, including grants for the purchase of fixed assets, are recognised in full in the statement of financial activities in the year in which they are receivable.
1.3. Resources expended
Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which 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 costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be 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 assets are stated at cost less accumulated depreciation. Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows:
Plant and machinery
- 15% Reducing Balance
Page 6
Enniskillen Sarcoidosis Support Group
Notes to financial statements for the year ended 31 December 2023
| 2. Voluntary income Unrestricted funds £ Donations - Grants receivable 2,000 2,000 3. Costs of charitable activities - by fund type Unrestricted funds £ Information & Awareness Events 898 898 4. Costs of charitable activities - by activity Activities undertaken directly £ Information and Awareness Events 898 898 5. Governance costs Unrestricted funds £ Interest - Bank loans & overdraft 34 34 |
2023 Total £ - 2,000 2,000 2023 Total £ 898 898 2023 Total £ 898 898 2023 Total £ 34 34 |
2022 Total £ 250 - |
|---|---|---|
| 250 | ||
| 2022 Total £ 312 |
||
| 312 | ||
| 2022 Total £ 312 |
||
| 312 | ||
| 2022 Total £ 10 |
||
| 10 |
Page 7
Enniskillen Sarcoidosis Support Group
Notes to financial statements for the year ended 31 December 2023
6. 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:
7. Tangible fixed assets Cost At 31 December 2023 Depreciation At 1 January 2023 Charge for the year At 31 December 2023 Net book values At 31 December 2023 At 31 December 2022 8. Creditors: amounts falling due within one year Other creditors Accruals and deferred income |
2023 Number Zero |
2022 Number Zero |
Plant and machinery £ 1,047 609 66 675 372 438 2023 £ - 234 234 |
Total £ 1,047 |
|---|---|---|---|---|
| 609 66 |
||||
| 675 | ||||
| 372 | ||||
| 438 | ||||
| 2022 £ 200 234 |
||||
| 434 |
Page 8
Enniskillen Sarcoidosis Support Group
Notes to financial statements for the year ended 31 December 2023
| 9. | Unrestricted funds | At | At | ||
|---|---|---|---|---|---|
| 1st January | Incoming | Outgoing31st | December | ||
| 2023 | resources | resources | 2023 | ||
| £ | £ | £ | £ | ||
| General Fund | 2,423 | 2,000 | ) (932 |
3,491 |
Page 9
Enniskillen Sarcoidosis Support Group
The following pages do not form part of the statutory accounts.
Enniskillen Sarcoidosis Support Group
Detailed statement of financial activities
For the year ended 31 December 2023
| 2023 | 2023 | 2022 | 2022 | |||
|---|---|---|---|---|---|---|
| £ | £ | £ | £ | |||
| Incoming resources | ||||||
| Incoming resources from generating funds: | ||||||
| Voluntary income | ||||||
| Donations | - | 250 | ||||
| Grants receivable | 2,000 | - | ||||
| 2,000 | 250 | |||||
| Total incoming resources from generating funds | 2,000 | 250 | ||||
| Total incoming resources | 2,000 | 250 | ||||
| Resources expended | ||||||
| Costs of generating funds: | ||||||
| Fundraising trading: | ||||||
| cost of goods sold and other costs |
Page 11
Enniskillen Sarcoidosis Support Group
Detailed statement of financial activities
For the year ended 31 December 2023
| Charitable activities Activity 1 Activities undertaken directly Activity1 - Events Expenses Activity1 - Advertising Activity1 - Postage & Stationery Activity1 - Direct - Professional - Accountancy Activity1 - Direct - Depreciation & impairment Activity 1 total expenditure Total charitable activity expenditure Governance costs Activities undertaken directly Interest - Bank loans & overdraft Total governance costs Net incoming/(outgoing) resources for the year |
2023 £ 446 40 118 228 66 898 898 898 34 34 34 1,068 |
2022 £ - - - 234 78 312 312 312 10 10 10 ) (72 |
|---|---|---|
Page 12