Charity number: 101405 Ellniskillen Sarcoidosis Support Group Trustees, report and financial statements for the year ended 31 December 2024
Enniskillen Sarcoidosis Support Group Contents Page Legal and administrative inforniation Trustees report Independent examiners, report Statement of financial activities Balance sheet Notes to the financial Statements
Enniskillen Sarcoidosis Support Group Legal and administrative infornlation Charity number 101405 Business address 7 Ferney View Ballinamallard Enniskillen BT94 2EZ 07811537563 Registered office 7 F¢rney View Ballinamallard Enniskillen Co Fernianagh B T94 2EZ 07811537563 Trustee Wendy Watson Jean Henry Brian Donaldson Sylvia Arnlstrong Secretary Mrs Wendy Watson Accountants Crudden Dolan Ltd 23-25 Darling Street Enniskillen Co Fern7anagh B T74 7DP Bankers Danske Bank Donegall Square West Belfast BTI 6JS Page I
Enniskillen Sarcoidosis Support Group Report of the trustee for the year ended 31 December 2024 The trustee presents her report and the financial statements for the year ended 31 December 2024. The trustee who served during the year and up to the date of this report is set out on page l. Structhrei governance and management Enniskillen Sarcoidosis Support Group is noi 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. Fernianagh Objectives and activities Enniskillen Sarcoidosis Support Groups principal objective is to promote awareness of Sarcoidosis through the Tunning 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 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 ndIng from various sources together with public and private donations the organisation has been able to maintain a suificient 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 Stsndards (United Kingdom Generally Accepted Accounting Practice). Law applicable to charities in Northern Jreland requires the trustee to prepare financial Statements for each fmancial year which give a true and fair vi¢w of Charity and of the incoming r¢sowces and application of resources of the charity for that year. In preparing these financial statements the trustee is required to: select suitable aceounting policies and then apply thern consistently- observe the methods and principles in the Charilies 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 ¢xplained in the fmancial statements. and prepare th¢ financial statements on the going concern basis unless it is inappropriate to presuTne 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 ¢n5ur¢ that the fJnan¢ial stat¢m¢nt5 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 account5 of Enniskillen Sarcoidosis Support Group for the year ended 31 December 2024 set out on pages 2to8. Respective responsibilities of the truslee 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 enIatiOn, whether particular matters have come to my attentLOn. Basis of independent examiner's statement My examination includes a review of the accounting records kept by the charity and a cornparison of the accounts presented with those records. It also includ¢s consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedure5 undertaken do not provide all the evidence that would be required in an audil, and consequently I do not express an audit opinion on the view given by the accountg, Independent examiller's ststement In connection with my examination, no matter has come to my attention: (i) which gives me re&sonable cause to believe that in any material respect the trustees have not met the Tequirements to ensure that: proper books of account are kept in accordance wtth section 63 of the Charitie5 Act (Northern Ireland) 2008. accounts are Prepared which 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. 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 2024 Unrestricted funds 2024 Total 2023 Total Notes Incoming resources Incoming resources from generating funds.. Voluntary income 423 423 2,000 Total ineoming resources 423 423 2,000 Resources expended Charitable activities Governance costs 1,427 33 1,427 33 898 34 Total resources expended E,460 1,460 932 Total funds brought fonvard 3,491 3,491 2,423 Total fullds carried forivard 2,454 2,454 3,491 The notes on pages 6 to 8 form an integral part of these financial sthtements. Page 4
Enniskillen Sarcoidosis Support Group Balance sheet as at 31 December 2024 2024 2023 Notes Fixed assets Tangibl¢ assets Current assets Cash at bank and in hand 316 372 2,372 3,353 2,372 3,353 Creditors: amounts falling due within one year (234) (234) Net current assets 2,138 3,119 Net assets 2.454 3,491 Funds Unrestrirted income funds 2,454 3,491 Total funds 2.454 3,491 The fmancial statements were approved by the trustee on 10 February 2026 and signed on its behalf by Wendy Watson Trustee The notes on pages 6 to 8 form an integral part of these finaneial statements. Page S
Enniskillen Sarcoidosis Support Group Notes to financial statements for the year ended 31 December 2024 Accounting policies The principal accounting policies are summarised below. Thc acrounting 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 Stafrment 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 11 in the statement of financial activities when receivable. Grants where entitlement As not conditional on the delivery of a specific performance by the charity, are recognlsed 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 resour¢¢s within activities for generating funds when they ar¢ sold. Grants, including grants for the purchase of fixed assets, ar¢ r¢wgnised in fijll 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 r¢rov¢red, and is report¢d as part of th¢ 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 charitys shop. Charitable expenditure comprises thos¢ costs incurred by the charity in the d¢liv¢ry of it5 activities and services for its beneficiaries. It includes both costs that can be allocated dlrectly to such activities and those costs of an Indirect nature necessary to support them. 1.4. Tangible fixed assets and depreciation Tangible fjxed assets are stat¢d 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 usefvl life, as follows.. Plant and machinery 15Q/o Reducing Balance Page 6
Enniskillen Sarcoidosis Support Group Notes to fmancial staten]ents for the year ended 31 December 2024 Voluntary income Unrestricted funds 2024 Total 2023 Total Donations Grants receivable Other voluntary income activity 20 20 2,000 403 403 423 423 2,000 Costs of Charitable activities - by fund type Unrestrieted funds 2024 Total 2023 To¢91 Information & Awareness Events 1,427 1,427 898 1,427 1,427 898 Costs of charitable activities - by activity Activitie8 undertaken directly 2024 Total 2023 Total Inforniation and Awareness Events 1,427 1,427 898 1,427 1,427 898 Governance costs Unrestrieted funds 2024 Total 2023 Total Interest- Bank loans & overdraft 33 33 34 33 33 34 Page 7
Enniskillen Sarcoidosis Support Group Notes to finaneial statements for the year ended 31 Deeember 2024 Employees Employmelll eosts 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: 2024 Number 2023 Number Zero Zero Tangible rued assets Plant and machinery Toknl Cost At 31 Dec¢mbeT 2024 1,047 1,047 Depreeiation At l January 2024 Charge for the year 675 56 675 56 At 31 December 2024 731 731 Net book values At 31 December 2024 316 316 At 31 December 2023 372 372 Creditors: amounts falling due within one year 2024 2023 Accruals and deferred incorne 234 234 Unrestricted funds At At 1st J&nuary Incoming Outgoing31st December 2024 resources resources 2024 General Fund 2,423 2,000 (932) 3.491 Page 8
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 2024 2024 2023 Incoming resources Incoming resources from generating funds: Voluntary income Donations Grants receivable Other voluntary income activity 20 2,000 403 423 2,000 Total incoming resources frnm generating funds 423 2,000 Total incoming resources 423 2,000 Resources expended Costs of generating funds: Fundraising trading: cost of goods sold and other costs Page 10
EnDiskillen Sarcoidosis Support Group Detailed statement of finaneial aetivities For the year ended 31 December 2024 2024 2023 Charitable activities Activity I Activities undertaken directly Actlvltyl - Events Expenses ActÈvityl - Advertising Activityi - Postage & Stationery Activityl - Direct - Professional - Accountancy Activityi - Direct- Depreciation & impairnient 1,153 170 48 446 40 118 228 66 56 1,427 898 Activity I total expenditure 1,427 898 Totsl charitable aetivity expenditure 1,427 898 Governance costs Activities undertaken directly Infrrest- Bank loans & overdTaft 33 34 33 34 Totsl governance costs 33 34 Net incomingl(outgoing) resources for tbe year {1,037) 1,068 Page 11