COMPANY REGISTRATION NUMBER: N1054244
CHARITY REGISTRATION NUMBER: 101455
Bob Harte Memorial Trust
Company Limited by Guarantee
Unaudited Financial Statements
31 March 2025
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2911212025
COMPANIES HOUSE
A17
#190
KEITH MCELHINNEY
Chartered accountants
42A Clooney Terrace
Waterside
Londonderry
BT47 6AP

Bob Harte Memorial Trust
Company Limited by Guarantee
Financial Statements
Year ended 31 March 2025
Page
Trustees, annual report (incorporating the director's report)
Independent examinerfs report to the trustees
Statement of financial activities (including income and
expenditure account)
Statement of financial position
Notes to the financial statements
The following pages do not form part of the financial statements
Detailed statement of financial activities
17
Notes to the detailed statement of financial activities
18

Bob Harte Memorial Trust
Company Limiled by Guarantee
Trustees, Annual Report (Incorporating the Director's Report)
Year ended 31 March 2025
The trustees, who are also the directors for the purposes of company law, present their report and the
unaudiled financial statements of Ihe charity for the year ended 31 March 2025.
Reference and administrallve detalls
Registered charity name
Bob Harte Memorial Trust
Charity registration number
101455
Company registration number N1054244
Prlnclpal office and reglstered 18 Georges Street
offlce
Londonderry
BT48 6RP
The trustees
Mr G Hepburn
Mr D Moore
Mr K Thompson
MA Temple
WF Carey
(Appointed 18 February 2025}
Independent examiner
Keith McElhinney & Co.
42A Clooney Terrace
Waterside
Londonderry
BT47 6AP
Slructure9 governance and managemenl
The charity is a company limited by guarantee, which was incorporated on 1 Olh March 2005. The
company is governed by its Memorandum and Articles of Association, which were signed on 21st
February 2005 on behalf of the first members of the charity. The charity is managed by the trustees,
who are also the directors for the purposes of company law. They meet throughout the year in order to
manage the activilies of the charity. They are elected by rnembers at the Annual General Meeting.

Bob Harte Memorial Trust
Company Limiled by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (conllnued)
Year ended 31 March 2025
Objectives and activities
The Charity's objects are:_
a) The advancement of education, learning and knowledge by:
i) The establishment, maintenance and improvement of a Community Hall and heritage Centre in the
Fountain district of Londonderry for the public exhibition, display and inlerpretation of documents,
books, photographs, maps, artefacls and other items relating to the social, cultural, religious, political
and economic history of the unionist community of the Fountain and of the Cty ot Londonderry (the
"area of benefit") and thereby to promote interest in the past, present and future of that community.,
ii) Organising, promoting and presenting educational, artistic and cultural activities, including festivals,
performances of music, drama, dance and poeiry, film shows and walking tours of the City;
iii) Carrying out research into the social, cultural, religious, political and economic history, with
particular reference to the twentielh century, and current situation of the Unionist community of the
Fountain and of the City;
b) Promote the value of cultural activity and motivate people at local level to proteci and consenie their
cultural heritage.,
c) Provide leisure and recrealional facilities for the benefit and enjoyment of the public and in the
interests of social welfare;
d) Promote good community relations. including ihe facilitation of peace building initiatives, between
the Fountain and neighbouring communities.
The charity have paid due regard to guidance issued by the Charity Commission in deciding what
activities the charily should undertake.
Strategic report
The following sections for achievements and performance and financial review form the stralegic
report of the charity.
Achievements and performance
The Trustees are grateful tor the support offered by the Ulster-scots Agency and look forward to
availing of further funding from a range of organisations, as we deliver workshops, programmes and
tours once again. The trustees have undertaken to increase the membership of the Bob Harte
Memorial Trust and are delighted wilh progress so far. Funding remains difficult. but with new
members and the committee in place the Trust is hopeful that increased funding can be secured.
Financial revlew
The charity incurred a deficit for the year of £4,980 {2024- surplus £645) and at 31 March 2025 had net
liabilities of £3,335 (2024: net assets £1,645)

Bob Harte Memorial Trust
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (conllnued)
Year ended 31 March 2025
The trustees. annual report and the strategic report were approved on 12 December 2025 and signed
on behalf of the board of trustees by:
Mr K Thompson
Trustee

Bob Harte Memorial Trust
Company Limited by Guarantee
Independent Examiner's Report to the Trustees of Bob Harte Memorial Trust
Year ended 31 March 2025
I report lo the trustees on my examination of the financial statements of Bob Harte Memorial Trust {'Ihe
charity,) for the year ended 31 March 2025.
Responsibilities and basls of report
As the trustees of the company land also its directors for the purposes of company law) you are
responsible for the preparation of the financial stalements in accordance with the requirements of
Charities Act (Northern Ireland) 2008 (the '2008 Act,) and the Companies Act 2006 ('Ihe 2006 Act.).
You are satisfied that the accounts of the company are noi required by charity or company law to be
audited and have chosen instead to have an independent examination.
Having satisfied myself that the accounts of the company are not required to be audited under Part 16
of the 2006 Act and are eligible for independent examination, I report in respect of my examinaiion of
the charity's financial statements as carried out under section 65 of the 2008 Act. In carrying out my
examination I have followed the general Directions given by the Charity Commission for Northern
Ireland under section 65(9){b) of the 2008 Act.
Independent examiner's statement
I have completed my examinaiion. I confirm that no matters have come to my attention in connection
with my examination giving me cause to believe that in any material respect:
accounting records were not kept in respect of the charity as required by section 386 of the
2006 Acl. or
the financial statements do not accord with those records. or
the financial statements do not comply with the accounting requirements of section 396 of
Ihe 2006 Act other than any requirement that Ihe accounts give a 'true and fair, view which is
not a matter considered as part of an independent examination; or
the linancial statements have not been prepared in accordance with the methods and
principles of the Statement of Recommended Practice for accounting and reporting by
charities applicable to charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I confirm that there are no other matters to which your attention should be drawn to enable a proper
understanding of the accounls to be reached.
Keith McElhinney & Co.
Independent Examiner
42A Clooney Terrace
Waterside
Londonderry
BT47 6AP
12 December 2025

Bob Harte Memorial Trust
Company Limiled by Guarantee
Statement of Financial Activities
(includlng income and expenditure account)
Year ended 31 March 2025
2025
Unresiricted
funds Total funds Toial funds
2024
Note
Income and endowments
Donations and legacies
Charitable activities
4,092
5,088
9,180
4,092
5,088
4,429
5,737
Total income
9.180
10,166
Expendilure
Expenditure on charitable activities
Total expenditure
14.160
14,160
9,521
9,521
14,160
14,160
Net (expenditure)lincome and net movement in funds
(4,980)
(4.980)
645
Reconciliation of funds
Total funds brought forward
Total funds carried forward
1,645
(3,335)
1,645
(3.335)
1,000
1,645
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The noles on pages 8 to 15 lorm part of Ihese linanclal slatements.

Bob Harte Memorial Trust
Company Limited by Guarantee
Statement of Financial Position
31 March 2025
2025
2024
Nole
Flxed assets
Tangible fixed assets
13
125,021
129,063
Current assets
Debtors
Cash at bank and in hand
14
143
468
140
1,279
1,419
611
Creditors: amounts falling due within one year
Net current assets
15
468
468
143
951
Tolal assets less current liabillties
125,164
130,014
Creditors: amounls falling due after more than one year
Net liabilities
16
128,499
(3,335)
128.369
1.645
Funds of the charily
Unrestricted funds
(3,335)
(3,335)
1,645
1.645
Total charity funds
19
For the year ending 31 March 2025 the charity was entitled to exemption from audit under section 477
of the Companies Act 2006 relaling to small companies.
Directors, responsibilities:
The members have not required the company to obtain an audil of its financial staiements for the
year in question in accordance with section 476:
The directors acknowledge their responsibilities for complying with the requirements of the Act
with respect to accounting records and Ihe preparation of financial statements.
These financial statements have been prepared in accordance with the provisions applicable to
companies subject to the small companies. regime.
The statement of financial position
continues on the following page.
The notes on pages 8 to 15 fomi part of Ihese financial statements.

Bob Harte Memorial Trust
Company Limited by Guarantee
Statement of Financial Position (contlnued)
31 March 2025
These financial statements were approved by the board of trustees and authorised for issue on 12
December 2025, and are signed on behalf of the board by:
Mr K Thompson
Trustee
The noles on pages 8 to 15 lorm part of Ihese financlal statements.

Bob Harte Memorial Trust
Company Lirnited by Guarantee
Notes to the Financlal Statements
Year ended 31 March 2025
General information
The charity is a public benelit entity and a private company limiled by guarantee, registered in N
Ireland and a registered charity in Northern Ireland. The address of the registered office is 18
Georges Street, Londonderry, BT48 6RP.
Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial
Reporting Standard applicable in the UK and the Republic of Ireland., the Statement of
Recommended Practice applicable to charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities
SORP (FRS 102)) and the Companies Act 2006.
Accounting pollcles
Basis of preparaiion
The financial statements have been prepared on the historical cosl basis, as modified by the
revaluation of certain financial assets and liabililies and investment properties measured at fair
value through income or expendilure.
The financial staternenis are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's ability to continue.
Judgements and key sources of esiimatlon uncertainty
The preparation of the financial statements requires management to make judgements,
estimates and assumptions that affect the amounts reported. These eslimales and judgements
are continually reviewed and are based on experience and other factors, including expectations ol
future events that are believed to be reasonable under the circumstances.
Fund accounling
Unreslricted funds are available for use at the discretion of the irusiees to further any ol Ihe
charitys purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or
commilment.
Restricted funds are subjected to restrictions on their expendrture declared by the donor or
through the terms of an appeal, and fall into one of two sub-classes: resiricted income funds or
endowment funds.

Bob Harte Memorial Trust
Company Limited by Guarantee
Notes to the Financial Statements (contlnued)
Year ended 31 March 2025
Accounting policies (contlnued)
Incomlng resources
All incoming resources are included in the statement of financial activities when entitlement has
passed to the charity: it is probable that the economic benefits associated wilh the transaction will
flow to the charity and the amount can be reliably measured. The following specific policies are
applied to particular categories of income:
income from donations or grants Is recognised when there is evidence of entitlement to the
gift, receipt is probable and ils amount can be measured reliably.
legacy incorne is recognised when receipt is probable and entitlement is established.
income trom donated goods is measured at the fair value of the goods unless this is
impractical to measure reliably. in which case the value is derived from the cosl to the donor
or the estimated resale value. Donated facilities and services are recognised in the accounts
when received if the value can be reliably measured. No amounts are included for the
contribution of general volunteers.
income from contracts for the supply of services is recognised with the delivery of the
contracted service. This is classified as unrestricted funds unless there is a contractual
requirement for it to be spent on a particular purpose and returned if unspent, in which case
it May be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expendilure includes any
VAT which cannot be lully recovered, and is classified under headings of Ihe statemeni of
financial activities to which it relates:
expenditure on raising funds includes the costs of all fundraising activlties, events, non-
charitable trading activilies, and the sale of donated goods.
expenditure on charitable activities includes all costs incurred by a charity in undertaking
aclivities Ihat further its charitable aims for the benefit of ils beneficiaries, including those
support cosls and costs relating to Ihe governance of the charity apportioned to charitable
aclivities.
other expenditure includes all expenditure that is neilher related to raising funds for the
charity nor part of its expendilure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs
attributable to a single activity are allocated directly to that activity. Shared costs are apportioned
between the aciivities they Contribute lo on a reasonable, justifiable and consistent basis.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated al cost less any
accumulated depreciation and impairment losses. Any tangible assets carried at revalued
amounts are recorded at the fair value ai ihe date of revaluaiion less any subsequent
accumulated depreciation and subsequent accumulated impairrnent losses.

Bob Harte Memorial Trust
Company Limiled by Guarantee
Notes to the Financial Statements (conllnued)
Year ended 31 March 2025
Accounting policies (contlnued)
Tangible assets (¢onllnued)
An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other
recognised gains and losses, unless it reverses a charge for impairment that has previously been
recognised as expenditure within the siaiement of financial aciivities. A decrease in the carrying
amount of an asset as a result of revaluation, is recognised in other recognised gains and losses,
except to which it offsets any previous revaluation gain, in which case the loss is shown within
other recognised gains and losses on Ihe statement of financial activities.
Depreclatlon
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual
value, over the useful econornic life of that assei as follows:
Freehold property
Fixtures and fittings
2•/0 Straight line
10 /• Straight line
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable
amount being estimated where such indicators exist. Where Ihe carrying value exceeds ihe
recoverable amount. the asset is impaired accordingly. Prior impairments are also reviewed for
possible reversal at each reporting date.
For the purposes of impairment testing. when il is not possible to estimate the recoverable
amount of an individual asset, an estimate is made of the recoverable amount of the cash-
generating unit to which the asset belongs. The cash-generaling unit is the smallest idenlifiable
group of asseis that includes the assel and generates cash inflows that largely independent of the
cash inflows from other assets or groups of assets.
For impairment testing of goodwill, the goodwill acquired in a business combination is, from the
acquisition date. allocated lo each of Ihe cash-generating units that are expecled to benelit from
Ihe synergies of Ihe combination, irrespective of whether other assets or liabilities ol Ihe charity
are assigned to those units.
Government granis
Government grants are recognised at the fair value of Ihe asset received or receivable. Grants
are not recognised until there is reasonable assurance that the charity will comply with the
conditions attaching to them and the grants will be received.
Where the grant does not impose specified future performance-related conditions on the
recipient, it is recognised in income when the grant proceeds are received or receivable. Where
the grant does impose specified future performance-relaled conditions on the recipient, it is
recognised in income only when the performance-related conditions have been met. Where
grants received are prior to satisfying the revenue recognition criteria, they are recognised as a
liability.
10

Bob Harte Memorial Trust
Company Limited by Guarantee
Notes to Ihe Financial Statements Iconllnued)
Year ended 31 March 2025
Accounting policies (conlinuedj
Flnanclal Instruments
A financial asset or a financial liability is recognised only when the charity becomes a party to the
contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including
any related Iransaction costs.
Current assets and current liabilities are subsequently measured at the cash or other
consideralion expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cost.
Where investments in shares are publicly traded or their fair value can otherwise be measured
reliably, the investment is subsequently measured at fair value with changes in fair value
recognised in income and expenditure. All other such investments are subsequently measured at
cost less impairment.
Other financial instruments. including derivatives, are initially recognised at fair value, unless
payment for an asset is deferred beyond normal business terms or financed at a rate of interest
thai is not a market rate, in which case the asset is measured at the present value of the future
payments discounted at a markel rate of interest for a similar debt instrument.
Other financial instruments are subsequently measured at fair value, with any changes
recognised in Ihe statement of financial activities, with Ihe exception of hedging instrumenls in a
designaled hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence
of impairmenl at the end of each reporling date. 11 there is objective evidence of impairment, an
impairment loss is recognised under the appropriate heading in the statement of financial
activities in which the initial gain was recognised.
For all equity instruments regardless of significance, and other financial assets that are
individually significant. these are assessed individually for impairment. Other financial assets are
either assessed individually or grouped on the basis of similar credil risk characteristics.
Any reversals of impairmeni are recognised immediately, to Ihe extent that the reversal does not
result in a carrying amount of the financial asset that exceeds what the carrying amount would
have been had the impairment not previously been recognised.
Llmlted by guarantee
Bob Harte Memorial Trust is a company limited by guarantee (restricted to £1 per full Member)
and not having a share capital and is registered as a charity
11

Bob Harte Memorial Trust
Company Limited by Guarantee
Notes to the Financial Statements fcontlnued)
Year ended 31 March 2025
Donations and legacies
Unrestricted Total Funds Unrestricted Total Funds
Funds
2025
Funds
2024
Donations
Donaiions
417
417
703
703
Grants
Ulster Scots Resilience Fund
Government grant release
850
2,825
850
2,825
4,092
600
3,126
600
3,126
4,092
4,429
4,429
Charitable aciivilies
Unrestricted Total Funds Unrestricted Total Funds
Funds
2025
Funds
2024
Sale of goodslservices as part of direct
charitable activities
Rent receivable - Georges Street
100
4,988
5,088
100
4.988
65
5,672
65
5,672
5.737
5,088
5,737
Expenditure on charilable aclivilies by fund type
Unreslricted Tolal Funds Unrestricted Total Funds
Funds
2025
Funds
2024
Charitable Activity
Support costs
13,585
575
13,585
575
9,066
455
9.066
455
14,160
14,160
9,521
9,521
Expendilure on charilable aclivities by activity lype
Aclivities
undertaken
direclly Support costs
Total funds
2025
Total fund
2024
Charitable Activity
13,585
575
14,160
9,521
Net (expendilure)lincome
Net (expenditure)lincome is stated after chargingl(crediting):
2025
2024
Depreciation of tangible fixed assets
4,042
4,149
12

Bob Harte Memorial Trust
Company Limited by Guarantee
Notes lo the Financial Statements (¢onlinu￿j
Year ended 31 March 2025
10. Independent examlnatlon fees
2025
2024
Fees payable to the independent examiner for:
Independent examination of the financial statements
468
468
11. Staff costs
The average head count of employees during the year was Nil (2024: Nil).
No employee received employee benefits of more than £60,000 during the year {2024: Nil).
12. Trustee remuneration and expenses
no remuneration or other benefils from employment with the charity or a related entity were
received by the trustees"
13. Tanglble fixed assets
Freehold Fixtures and
property
fittings
Total
Cost
At 1 April 2024 and 31 March 2025
Depreciation
At 1 April 2024
Charge for the year
At 31 March 2025
187.614
15.291
202,905
60.608
3.788
13,234
254
73,842
4,042
64,396
13,488
77,884
Carrying amount
At 31 March 2025
123,218
127,006
1,803
2,057
125.021
At 31 March 2024
129,063
14. DebloTS
2025
2024
Prepayments and accrued income
Other debtors
60
83
140
143
140
13

Bob Harte Memorial Trust
Company Llrnited by Guarantee
Notes to the Financial Statemenls (¢onNnued)
Year ended 31 March 2025
15. Creditors: amounts falling due within one year
2025
2024
Accruals and deferred income
468
468
16. Creditors: amounts falling due after more than one year
2025
2024
Accruals and deferred income
Other creditors
88.080
40,419
128,499
90,905
37,464
128,369
17. Deferred Income
2025
2024
Al 1 April 2024
Amount released to income
90.905
(2,825)
88,080
94.031
{3,126)
90,905
At 31 March 2025
18. Government grants
The amounts recognised in the financial statements for government grants are as follows:
2025
2024
Recognised in Creditors:
Deferred government grants due after more than one year
Recognised in income from donations and legacies:
Government grants income
88,080
90,905
2,825
3,126
14

Bob Harte Memorial Trust
Company Limited by Guarantee
Notes to the Financial Statements (contlnued)
Year ended 31 March 2025
19. Analysis of charilable funds
Unrestrlcied funds
At
31 March 202
Al
1 April 2024
Income Expenditure
General funds
Fair value reserve
1,531
114
9,180
(14,160)
{3,449)
114
1,645
9,180
(14,160)
(3,335)
At
31 March 202
At
1 April 2023
Income Expenditure
General funds
Fair value reserve
886
114
10,166
(9,5211
1 ,531
114
1.000
10,166
(9.521)
1 .645
15

Bob Harte Memorial Trust
Company Limiled by Guarantee
Management Information
Year ended 31 March 2025
The following pages do nol form part of Ihe linancial statements.
16

Bob Harte Memorial Trust
Company Limited by Guarantee
Detailed siatement of Financial Activities
Year ended 31 March 2025
2025
2024
Income and endowments
Donations and legacles
Donations
Ulster Scots Resilience Fund
Government grant release
417
850
2,825
703
600
3,126
4,429
4,092
Charitable activities
Sale of goodslservices as part of direct charitable activities
Rent receivable - Georges Street
100
4,988
5,088
65
5,672
5,737
Total Income
9,180
10.166
Expendilure
Expendilure on charllabl8 activltles
Rent
Rales and water
Light and heat
Repairs and maintenance
Insurance
Legal and professional fees
Depreciation
Other interest payable and similar charges
General expenses
Bank charges
Lecture & facilitator fees
625
873
4.536
152
578
468
4.042
1.579
13
94
1,200
14,160
375
892
899
127
716
348
4.149
1,408
13
94
500
9,521
Total expendllure
14,160
9,521
Net (expendiiure)lincome
(4.980)
645
17

Bob Harte Memorial Trust
Company Limited by Guarantee
Notes to the Detailed Statemenl of Financial Activities
Year ended 31 March 2025
2025
2024
Expenditure on charltable activities
Charitable Aclivity
Activities undertaken directly
Rent, room hire & catering
Rates & water
Light & heat
Repairs & maintenance
Insurance
Depreciation
Interest payable and similar charges
Lecture & facilitator fees
625
873
4,536
152
578
4,042
1,579
1,200
375
892
899
127
716
4,149
1.408
500
13.585
9,066
Support costs
Legal and professional fees
General expenses
Bank charges
468
13
94
348
13
94
575
455
Expenditure on charitable aclivllies
14,160
9.521
18