Charity R•glstration No. XN 48204
MEG ROPER TRUST
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2019

MEG ROPER TRUST
LEGAL AND ADMINISTRATIVE INFORMATION
Trusto68
Mr James Fitzpatrick
Mr Dominic Fitzpatrick
Ms Brid Fitzpatrick
Charity numbgr
XN 48204
Principal address
59 NEWFORGE LANE
BELFAST
BT9 5NW
Independent examinar
Keamey & Co
Suite 1, Fountain Centre
College Street
8elfast
BT1 6ET

MEG ROPER TRUST
CONTENTS
Page
Trustee8' report
Independenl examinerfs report
Statement of financial activities
Balance sheet
Notes to the financial statements
7-11

MEG ROPER TRUST
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 MARCH 2019
The Iruslees present their report and financial statements for the year ended 31 March 2019.
The financial slalemenls have been prepared in accordance with the accounting policies sel out in note 1 10
the financial slalemenls and comply with the charity's Igoverning documenll. thè Charities Act 2008 and
"Accounting and Reporting by Charities.. Slalemenl of R&commended Practice applicable lo charities
preparing their accounts in accordance with the Financi81 Reporting Stsndard applicable in the UK and
Republic ol Ireland IFRS 1021 las amended for accounting periods commencing from 1 January 20161
Objectives and a¢tivltlg8
The Charity's objectives a￿ the advancement of education and religion and the relief of poverty in
any part of the world. The Trustees confirm that they have referred lo the Charity Commission's
g8neral guidance on public benefit when reviewing the Trust's aims and objectives and in planning
futufe activities and selling its grant making policy.
The Trust has always been aware that ils three main objectives ladvan¢emenl of education.
2dvanc8menl of religion and relief of poverty) Cannot be viewed as three di8crele objectives.
requiring the application of three sèparate sets of criteria. Rather, there is 'crtrss-fertilisation"
between the concepts.. a donation lo a religious organi881ion may serve to advance religion but, on
many occasions, il can lead lo people ￿CeiVIng an èducational benefit. Similarly, when much neèded
food and nutrition is not available for children in Ethiopia, then the chan*$ of their growin9 and
learning how lo be valuable citizens is close lo zero.
The Iru51ees have paid due regard lo guidance i88ued by the Charity Commission in deciding what activities
the charity should undèrtake.
Grant Making Policy
The Trust has an established grant making policy lo achi8ve ils objects for the public benefit,. in most
cases this involves a quasi-partnership approach. When determining what donation lo make lo
which charitable cause the Trustees always endeavour to have close regard tp the ultimate effect of
such donations. the synergy be￿&en donor and donee and the Idgnlily and need of the ultimate
beneficiaries of any funding.
Practi￿lly. this means that the bulk of the grants made by the Trust art lo other existing charities
who, in tha opinion of the Trustees, can demonslrale a track record of engagement in charitable
activities which reflect the aims and objectives of the Trust. On sorn8 o￿as1onS grants arg made on a
'reslrieted funds, basis whereby the donalign is made in aid of a particular activity or charitable
project that the Trustees have a particular interest in developing. On other occasions it is recognised
by the Trijslees that certain charities have a proven track record in projects which r&flecl closely the
Trust's own objects 8nd with whom the Trust, over the years, have built up a relationship.
Monltoring
In Drder lo quantify thè effect of their grants, and lo assist them with future decision making, the
Trustees receive règular reports from the ￿CeiVIng organisalions detailing the application of the
Funds.
A¢hlev&ments and performanco
Financial review
11 18 the policy of the charily that unreslricled funds which have not been designated for a specific use should
be maintained al a level equivalent ID be￿een three and six month's expenditure. The trustees consider5 that
reserves al this levèl will ensura that. in the event of a significant drop in funding, they will be able lo continue
the charity's current activities while Consideration is given lo ways in which additional funds moy be raised.
This level of reserves has been maintained Ihroughout the year.

MEG ROPER TRUST
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2019
The Irustees have assessed the major risks lo which the charity is exposed, and are satisfied that systems are
in place lo miligale exposure lo the major iisks.
Structure, governance and management
The charity is an unincorporated organisalion.
The Iruslees who 5erv8d during the year and up to the dale of signature of the financial statements were:
Mr James Fi12palrick
Mr Dominic Filzpalrick
Ms Brid Filzpalrick
The Trust is a registered charity, number 101667. anQ is consliluled under a Deed of Trust made on
8th Seplernber 1969. The Trust was established by an initial gift from Mr. James Fitzpatrick (current
Chairl and his late wife Mrs. Alice Fitzpatrick. Over the years Ihe FitZP8lrick family has made
substsnlial gitts lo the charity and Ihelogacy ol the Meg Roper Trust is seen by the family and others
as a lasting Iribule lo the late Mrs Fitzpatrick. The Trust does not actively fundraise and seek$ lo
conlinug the charitable work deSI￿d by the donors through the stewardship of exisbng resources,
along with periodic contributions from the family lo those resources.
The Trustees meet on a quarterfy basis. Al their meetings the Trustees nominate potential
beneficiarigs for grants. The vast majority of these nominees are other registered charities bul being
a registered charity is not a pre-requisite t¢ eligibility for a grant from the Trust. However, any
potential beneficiary musl have a charitable purpose and activity that would accord with the Tru81's
own charitable objectives of the advancement of education and religion and the relief of povety in
any part Df the world. If ne￿SSary the Trustees, meeting will shortlisl the nominees When
successful candidates have been determined, the amount of the grant lo be made lo each of them is
then arrived at and the narnes of the grantees, wilh the amoun15 of the grants, are recorded.
The Trust does not have any employees. It doés not have premises. Trustees meet either al the
homè of a Truste8 or al business premises owned or controlled by the Chairman. It is, ess9nlially,
free from overheads. All Trustees give of their tsme freely and no trustee remuneration is paid.
None of the trustee$ has any boneficial interest in the company. All of the trusteès are members of the
company and guarantee lo contribute £1 in the event of a winding up.

MEG ROPER TRUST
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2019
The Irustegs. report wa8 approved by the Bo8rd of Trustees.
MrJa
s Fitzp
Chairperson
Dated., 28 January 2020
rick

MEG ROPER TRUST
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF MEG ROPER TRUST
We report lo the Irustees on our examination of the accounts of MEG ROPER TRUST Ithe charilyl for the
year ended 31 March 2019.
Responsibllities and basis of r9POrt
As the Iruslees of the charity you are responsible for the preparation of the financial 81alemenls in
accordance with the ￿quirementS of the Charities Ael .
We report in respect of our examination of the charity's a¢counts carried out under section 65 of the Act. In
carrying out our examination we hove followed all the applicable Direelions given by the Charity
Commission under section 6519)Ibl of Ihg Act.
Independent examiner's statement
Since the charity's gross income exceeded £250,000 your examiner musl be a member of a body listed in
section 65 of the Act. I confirm that l am qualified lo undertake the examination because l am a member ol
CAI, which is Dne of the li51ed bodigs.
Your attention is drawn to the fact that the charity has prepared 8ccounls In accordance with Accounting and
Reporting by Charities prepartng their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland IFRS 1021 in profer?nce to the Accounting and Reporting by
Charities.. Statement ol Recommended Practice issued on 1 April 2005 which is referred to in the extant
regulations bul has now been withdrawn.
We understand that this has been done in order for accounts lo provide a true and fair view i n accordance
with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January
2015
Vve have completed our examination. We confirm that no matters have come to our attention in conneelion
with the examination giving us cause lo believe that in any material respeGI'.
accounting records were not kept in respect of the charity as required by Act.. or
the financial statements do not accord with those re￿rdS., or
the financial statements do not comply with the applicable requirements concerning the fomi and
conlenl of accounts set out in the Charits'es (Accounts and Reports) Regulations 2008 other than any
requir8menl that the accounts give a true and lair view which is not a matter considered as part of an
independent examination.
We have no Concerns and have come across no other matters in connection with the exarnination lo which
allenlion should be drawn in this report in order to enablè a proper understanding ol the accounts to be
reached.
Keamey & Cts
We report lo the Iruslees on our examination of the accounts of MEG ROPER TRUST (the charilyl for the
year ended 31 March 2019.
Suite 1, Fountain Centre
College Street
8ellasl
BT1 6ET
Dated.. 28 January 2020

MEG ROPER TRUST
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2019
Unre8trlcted
funds
2019
Totsl
2018
Note8
Donations and legacies
Investments
300,000
2,095
200,000
1,998
Total incom8
302,095
201,998
enditur
Charitable activities
217,613
347,427
Net Incomèllgxpanditurel for the yearl
Not movement in funds
84,482
{145,4291
Fund balances at 1 April 2018
106,796
252,225
Fund balances at 31 March 2019
191,278
106,798
The Statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing aclivilies.

MEG ROPER TRUST
BALANCE SHEET
ASAT31 MARCH 2019
2019
2018
Notgs
Current a888ts
Investments
Cash al bank and in hand
10
88,872
105,111
86,872
20,629
791,983
107,501
Credltor8: amounts falllng due within
one year
11
17051
170SI
Nel current assets
191,278
106,796
Income fund8
Unrestricted funds
191,278
106.796
191,278
10S.796
The financial ststemenls were approved by the Trustees on 28 January 2020
Mr Jame
Trustee
Fitzpa

MEG ROPER TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2019
Accountlng policie
Charlty infomiation
MEG ROPER TRUST is an unincorporated charity,
1.1 A¢¢ountlng conventlon
The fingncial sl8lemenls have been prepared in accordance with th8 charity's Igoverning documenll, the
Charitie5 Act 2008 and "Accounting and Reporting by Charities.. Slalemenl of Recommended Pra¢li¢e
applicable to charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland IFRS 1021° las arnended for accounting periods cornmencing
from 1 January 20161. The charity is a Public Benefit Entity as defined by FRS 102.
The eharily has taken advantage of the provisions in the SORP for charities applying FRS 102 Update
Bulletin 1 not lo prepare a Slalemenl of Cash Fl¢)ws.
The financial st8temenl8 have departed from the Charities (Accounts and Reports) R9gulalions 2008 only
lo the extent required lo provide a true and fair view. This departure has involved following the Slalemenl ol
Recommended Practice for charities applying FRS 102 rather than the version of the Statement of
Recommended Practice which is referred lo in the Regulations but which has sinee been withdrawn.
The financial slalemenls are prepared in sterling, which is the functional currency of the charity. Monetary
arnoun15 in these financial slalemenls aro rounded to the nearest £.
The financial slalements have been prepared under the historical cost convention, modified lo include the
revalLsation of freehold properties and lo include investment properties and certain financial instruments al
fair value. The principal a￿OUntIng policies adc)pled are set out below.
1.2 Golng concèrn
Al the time of approving the financial stalemenls, the Iruslegs have a reasonable expoclalion that the
charity has adequate resources lo continue in operational existence lor the forgseeable future. Thus the
Iruslees continue lo adopt the going concern basis of accounting in preparing the financial slalemenls.
1.3 Charltablo funds
Unrèslricled funds are available for use al the discretion of the Iruslees in furtherance of their charitable
objectives unless the funds have been designated for other purposes.
Reslricled fund8 are subject lo specific conditions by donors as to how they may be used. The purposes
and uses of the restricted funds are 8el out in the nDles lo the financi81 slalemènts.
Endowm8nl funds are subject lo specifie conditions by donors that the capital musl be maintained by the
charity.
1.4 Incoming resourcos
Income is recognised when the charity is legally enlilled lo il after any performance conditions have been
met, the amounts can be measured reliably, and il is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been
notified of the donation, unless performance conditions require deferral of the amount. Income lax
recoverable in relation lo donations received under Gift Aid or deeds of Covenant is recognised al the lime
of the donation.
Legacies are recognised on receipt or otherwise rf th& eharity has been notified of an impending
dislribulion. the amount 18 known, and receipt is expected. If the amount is not known, the legacy k8 Irealed
as a contingent asset.

MEG ROPER TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2019
Accounting poli¢igS
Icontlnuedl
Turnover is measured al the fair value of the consideration received or receivable and represents amounts
receivable lor goods and services piovided in the normal course of business. net of discounts, VAT and
other sales related taxes.
1.5 Resoureeg expended
1.6 Cash and cash equiva19nls
Cash and cash equivalents include cash in hand, d8posits held al call with banks. other shorl-term liquid
Investments with original malurilies of three months or less, and bank overdrafl$. Bank overdrafts are
shown within borrowings in current liabilits'es.
1.7 Financial in$trument8
The charity has elected lo appty the provisions ol Section 11 'Basic Financial Instruments, and Sects'on 12
'Olher Financial In81ruments Issues, of FRS 102 to all of its financial inslrumenls.
Financial instruments arè recognised in the charity'5 balan￿ sheet when the charity becomes paty lo the
contractual provisions ol Ihg inslrumenl.
Finaneial assets and liabilities are offset. with the nel amounts presentèd in the financial slalemenls, when
there is a18g8lly enforceable right ID sel off the recognised amounts and there is an intention lo settle on a
nel basis or lo realise the asset and settle the liability simulianeously.
Basic financlal assets
Basic fin8ncial assets, which include debtors and cash and bank balances. are initially measured at
transaction price including transaction costs and are subseqLJently carried al amortised cost using the
effective interest method unless the arrangement conslitules a financing transaction, where the transaction
is me8sured al the present value of the future receipts discounted at a market rale of interest. Financial
assets classified as ￿CeiVable within one year are not amortised.
Basic financial liabllltles
Basic financial liabilities, including creditors and bank loans are initially recognised al transaction price
unless the arrangement conslilules a financing transaction, where the debt instrument is measured al the
present value of the future payments discounted at a rnarkel rata of intere81. Financial liabilities classified
as payable within one year are not amortls8d.
Debt instruments are subsequently carried at amortisod cost, using the effective interest rale method.
Trade creditors are obligations lo pay for goods or seNices that have been acquired in Ihe ordinary course
of operations from suppliers. Amounts payable are classified as current liabilities if payment is olue within
one year or185s. If not. they are presented as non-current liabilities. Trade credilorg are recognised initially
al transaction price and subsequently measured al amortised cost Using the effective interest method.
Derncognitlon of flnancial liabiliti•s
Financial liabilities are derecognised when the charity's conlraclual obligations expire Qr are discharged or
cancelled.

MEG ROPER TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED
FOR THE YEAR ENDED 31 MARCH 2019
crftlcal accountlng e8tlmates and judgements
In the application of the charity's accounting policiès. the trustees are required lo make judgem8nls,
estimates and assumption5 about the carrying amount of assets and liabilities that are not readily apparent
from other sources. The eslimales and associated assumptions are based on historical experienee and
other facloTS that are considered lo be relevant. Actual results may differ from these e81imales.
The eslimales and underlying assumptions are reviewed on an ongoing basis, Revision$ to accounting
eslimales are recognised in the period in which the estimate is revised wher& the revision affects only that
period, or in the period of the revision and future periods whert the revision affects both ¢urrenl and future
periods.
Donation$ and legacies
Unre¥tri¢ted
funds
Total
2019
2Q18
Donations and gifts
300,000
200,000
Investments
Unrostrictod
funds
Total
2019
2018
Income from listed investments
Interest receivable
2,095
1,982
16
2,095
1,998

MEG ROPER TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2019
Grants payable
2019
2018
CLONARD
TROCAIRE
ETHIOPIAAID
M MCDERMID
FRALBERT
CHILDREN IN CROSSFIRE
CONCERN
CHERNOBYL
GOAL
WATERAID
SIMON COMMUNITY
CLIC SARGENT
MARYS MEALS
PUSKIN TRUST
SPICMA
CARDINAL HUME CENTRE
ST BERNADETTES
JUBLIEE CAMPAIGN
ITE OAKS
PEACE PLAYERS
CAFOD
MEDECINS SANS FRONTIERES
SURVIVE
MARYLEBONE PROJECT
AID TO CHURCH IN NEED
FREEDOM FROM TORTURE
FR MILO
Y CARE
FRANTOINETT
TURKANE PROJECT
20.000
5,Q)00
7.500
4.000
25,000
150.000
5.000
5,000
5,000
4,000
40,040
100.000
5,000
2,500
5,QOO
2,500
2,000
2,500
2,000
5.000
7,500
2,000
1,000
2,000
5,000
3.000
10,000
5.000
5.000
20,000
10,000
5,000
7,500
2,500
2,000
7,000
2,500
25,862
1,000
2,000
2,000
10.000
5,000
5.000
20,020
217.560
347.363
Support costs
Support Gov8rnance
C08ts
costs
2019
2018
Legal and professional
52
52
66
52
52
66
Analysed belweèn
Charitable activities
52
52
66
10-

MEG ROPER TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2019
Trusto•s
None of the Iruslees lor any persons connected with them) received any remuneration or benefits from the
charity during the year.
Employoes
There were no employees during the year.
Financial Instruments
2019
2018
Carrying amount of financlal assets
Equity instruments measured al co81 less irnpairment
Instruments measured al lair value through profit or loss
77,845
9,027
77,845
9,027
Carrylng amount of financlal liobiliti?s
Measured 81 amortised c031
705
705
10 Current asset invostments
2019
2018
Listed investments
Unlisted investments
77,845
9,027
77,845
9,027
86,872
86,872
11 Creditor5: amounts falling due wlthin one year
2019
2018
Other creditors
705
705