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 e￿￿nI￿atiOn, 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