Charlty Number.. NIC101709
f• MOIRA
g FRIENDSHIP
K• GROUP
Moira Friendship Group
Annual Report and Unaudited Financial Statements
for the financial year ended 31 March 2023
Daly Park & Company Ltd
Chartered Accountants
4 Carnegle Street
Lurgan
Co. Amiagh
BT66 6AS
Northern Ireland

Moira Friendship Group
CONTENTS
Page
Reference and Administrative Information
Trustees, Report
Statement of Trustees, Responsibilities
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
10
Notes to the Financial Ststements

Moira Friendship Group
REFERENCE AND ADMINISTRATIVE INFORMATION
Trustees
Wlliam Dillon
Sam L¢ughrey (Resigned 3 May 20221
Muriel Mecluggage
Helen Mccleary
Sally Bruce {Resigned 3 May 20221
Judith Searle
Tom Mackey
Liz Titteringlon
Pat Douglas
Yvonne McKinley
Tom Mason
Janel Gamble
Phyllis Ervine IAppoinled 3 May 2022}
Charity Number in Northern Ireland
NIC101709
Company Number
NIC101709
Principal Address
Main Street
Moira
Craigavon
Co. Arrnagh
BT67 OLQ
Northern Ireland
Independent Examiner
Daly Park & Company Ltd
Chartered Accountants
4 Carnegie Street
Lurgan
Co. Amiagh
BT66 6AS
Northern Ireland

Moira Friendship Group
TRUSTEES. REPORT
for the financial year ended 31 March 2023
The trustees present their Trustees, Report and the unaudited financial statements for the financial year ended 31
March 2023.
The financial statements are prepared in accordance with the Charities Act {Northern Ireland) 2008. FRS 102 'The
Financial Reporting Standard applicable in the UK and Republic of Ireland" and Accounting and Reporting by
Charities- Statement of Recommended Practice applicable to charities preparing their financial statements in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021.
The Trustees, Report contains the information required to be provided in the Trustees, Annual Report under the
Statement of Recommended Practi￿ {SORP} guidelines. The trustees of the company are also charity trustees for
the purpose of charity law and under the company's constitution are known as members of the boar¢J of trustees.
In this report the trustees of Moira Friendship Group present a summary of its purpose. govemance. activities,
achievements and finances for the financial year 31 March 2023.
The charity is a registered charity and hence the report and results are presented in a form which complies with the
requirements of the Charities Act {Northern llelandl 2008 and, 81though not obliged to comply with the Slalement of
Recommended Praeliee (Charities SORP effective January 20151, the organisation has implemented ils
recommendations where relevant in these financial slalements.
AGM Chairperson's Report 2022- 2023
The Moira Friendship Group IMFG) has been operating for 20 years. We are a non-denominational group. all are
welcome lo join. and to take part in our many activities. Our current membership is 269. Pre-covid this wa5 320, but
we know that some people are still wary of the virus, as it is evolving loo. We hope that the vaccination program for
older people has benefilled all who seek inoculation. All are welcome back, and we hope to increase our membership
as lime passes.
The MFG first came lo the attention of my wife and I when we saw a banner advertising an MFG sale in the church
hall. We were inclined to enrol as we thought that il would be a good way to meet the locals. We were impressed by
the welcome we received and have mentioned this lo anyone who is seekin9 to contribute to the community.
AIEPIDSHIP
GAOU
MOIRA
FRIENOSHrp
SROUP
FRIENDSHIP .
REGISTRATION NORNING
1.111sgillj !

Moira Friendship Group
TRUSTEES. REPORT
for the financial year ended 31 March 2023
Activities And Events
Our list of activities is always open to new suggestions, though the costs have risen steeply. in common with most
things today. Our adminislralion team are always available to discuss any new aclivilies. and we welcome any
suggestions. Not all can be accommodated but we are alway$ looking for new things to try.
We have recently gained some new blood as Paul King has agreed to continue with the art classes. Speaking to
some of the people who have joined Paul's group, the generous comments and engagement are very encouraging -
and the feedback has been very positive. and life affirming.
l earlier mentioned the membership, the sense of community. and the personal experience of myself. and my wife
has provided us both with a large group of new acquaintances and friends. I look fomard lo welcoming new members
as part of our continuing enrolment. and l encourage you to try thing5 that are on offer, even if il may seem lo be on a
different agenda lo that which you are used to.
Our most successful events encourage members lo be active. For example, walking groups. and keep fil for ladies
and gentlemen are popular. so il is always possible lo expand your horvzons by trying something new.
Finance
One of the benefits of our longevity as a community group is that we have a tested operational experience and are
rinancially sound. This is an Inheritan￿ of our founding members and is continued by our honorary office bearers.
husbanding our finances and in the existence of a very active management Committee. on￿ more I would
encourage you all lo consider if you have any skill$ or spe¢ialised kn¢)wledge that ￿￿Id benefit the whole group.
l am pleased to report lo you that (Jespite the huge increase in costs we continue to plan weekends away. Vve
continue to benefit through our relationships with other fund awarding b¢xlies. However. in common with all groups
like ours there is a serious problem caused by the inability of our elected representatives and others to finally sit
down and hammer out an agreement that will benefit everyone in Nl, and relationships with fund awarding bodies.
Volunteersl Facilitators
We are lud(y with our friends - and I musl add a huge thank you to our adrninislralive staff who keep their fingers on
the pulse of our daily activities. l also musl include my personal thanks lo everyone who is already serving on the
Management Committee. They make my job so much easier. l also musl mention our friends and conlribulors who
have helped us to gain access to external funding. Although al present the augury does not fill me with joy. we can
do no more than what we already do and eonlinue to expand and encourage you as members lo continue lo make
suggestions for other activities. I cannot let this occasion pass wilhoul commending our tW(￿admIn staff. Alison and
Julie. They make a good team, and we are very lucky lo have them 'minding the shop.. Wilhoul them my job would
be immeasurably rnore diffieult.. with them in post il is a formality.

Moira Friendship Group
TRUSTEES, REPORT
for the financial year ended 31 March 2023
Conclu510ll
Finally, I concludg by thanking all the current Management Committee, and l encourage you all to offer your talents to
thè continuing smooth operation of MFG. And lastly, I tnu5t make a special mention of our retiring long term 5e¢reiary
Helen Mccleary. She has been a mernber of the ba¢kroom team lor over 17 years. We wish her well for the future,
and hope that she will continue to drop in lo see us when lime permits.
Re5uIIs
At the end of the financial y8ar the charity has assels of £57,995 12022 - £60.416} and liabilitie5 01 £3.98412022
£1,226). The net assets of the charity have decreased by £15.1791.
Reserves Policy
The existing Resèrvés Policy was £60,000 8nd we are happy lo have reached the largel r&sèNe figure. This level of
reserves is necessary io cover 6 months ol running ¢osls 1£25,QOOI. annual room hire costs1£15,0001. £18,000 for
grants not being renewed and £2.000 for replacement ol equipment. The Trustees feel that thls level ol Reserves
Policy is an integral part of the charity's planning, budgèt and forecasts.
Publ1¢ Benefit statemènt
The b&nefils that flow from our purpose are..
111 advancing education. older people will be better able to cope with th9 challenges of ageing and modern life.
121 the relief of Poverty among older people include. a reduction of financial and emotional distres5. a higher quality of
life and increased confidence in dealing with financial issues.
131 from promoting the preservation and protection of health are a greater sense of wellbeing older people
and a Toduclion in social i501alion through greater involveTrenl in various aclivilies.
141 from improving the benefit of older people is an improvement in their overall quality of life.
151 flow from providin9 facilities include, enabling the group to run our aclivib'es. encoutyging older people lo inleracl
socially and provlde a safe and wmfortable environment.
161 from raising awareness among the general public will be an incrèased appreciaiion of the positive roles older
people play, a reduction of apathy or hostility lowards older people and to inGrease awareness of the process of
ageing and ils attendant problems.
Th858 benefits are and will be d&monstrated through surveys of salisfacb'on al the end of any course, increased
attendance at relevant meetings and advice and guidance sought by members. The Charity's beneficiaries are Older
people living in Moira and Ihfj svrroun¢Jing areas.
Compllancg wlth Se¢tor-Wide Legislation and Standards
The charity engages pro-actively with legis121ion, standards and codes which are developed for the sector. Moira
Friendship Group subscribes lo and is compliant with the following..
The Charities SORP IFRS 1021
Approved by th• Board of Trustees on 09lh May 2023 and Signed on its behalf by:
Muriel McCluggag¢
Trustee
Tom Mason
Trustee

Moira Friendship Group
STATEMENT OF TRUSTEES. RESPONSIBILITIES
for ihe financial year endod 31 March 2023
The Irustees are responsible for preparing the finen¢ial ststements in accordance with applicable law and regulations.
The law applic8bl& lo charitie5 in Northern Ireland requires th8 Iruslees lo prgpare financial statements lor each
financial year which give a true and fair view of the assets, liabilities and financial position of the charity as al the
financial year end date and of the surplus or deficit of the Charity and olhenvise comply wilh the Charities Act
(Northern Ireland) 2008.
In preparing these financial slalements. the trustees are required lo=
select suitable accounling polÈcies and apply them consistently..
observe the methods and principles in the Charities SORP
make judgements and estimales that are reasonable and prudent.,
slate whether the financial statements have been prepared in accordance with the relevant financial reporting
framework, identify those standards, and note the effect and the reasons fDr any malerial departure from thos&
standards,. and
prepare the financial statèments on the going concern basis unless il is inappropriale lo presume that the charity
will continue in operation.
The trustees confinn that they have cornplied with the above requirements in preparing the financial stalemenls.
The Iruslees ara rèsponsible for keeping adequate accoullling records that are sufficient to show and explain the
charity's transactions and disclose with reasonable accuracy al any lime the financial position of Ihe charity and
enable them to ensure thal the financial slalemenls comp5y with the Charities Act (Northern Ireland) 2008. They are
also responsible lor safeguarding the assets of the charity and hgnce for taking reasonable steps for the prevention
and delEGlion of fraud and Other irregularities.
Approved by the Board of Trustees on 09th May 2023 and signad on its behalf by..
Murièl Mecluggage
Trustee
Tom Mason
Tru$tO0

Moira Friendship Group
INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES
OF MOIRA FRIENDSHIP GROUP
We have examined the financial statements of the charity for the financial year ended 31 March 2023, which
comprise the Slalement of Financial Aclivilies. the Balance Sheet and the related notes.
Respectlve responslbllitles of trusteos and gxaminer
The charity's trustees are responsible for the preparation of the financial ststemenls in accordance with the
requirements of the Charities Act {Northern Ireland} 2008. The charity's trustees consider that an audit is not required
for this financial year undeT the Charities Act (Northem Ireland) 2008 and that an independent examination is
required.
It is our responsibility to..
examine the financial statements under section 65 of the Charities Act.,
follow the procedures laid down by the general Directions given by the Charity Commission for Northern I￿land
under section 65{91{b} of the Charities Act., and
slate whether particular matters have come lo our attention.
Basis of independent gxaminer's report
We have examined your charity financial statements as required under section 65 of the Charities Act and our
examination was carried out in accordance with the general Directions given by the Charity Commission for Northern
Ireland under section 6519llbl of the Charities Act. An examination includes a review of the accounting records kept
by the charity and a comparison of the financial slalements presented with those records. 11 also includes
consideration of any unusual items or disclosures in the financial statements and seeking explanations from the
trustees concerning any such matters. The prO￿dureS undertaken do not provide all the evidence that would be
required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fairf view
and the report is limited to those matters set out in the statement below.
In conneelion with our examination, no matter has come to OLtr attention which gives us cause lo believe that in, any
material respect..
accounting records were not kept in accordance with section 63 of the Charities Act
the finaneial statements do not accord with those accounting records
the financial statements have not been prepared in accordance with the Statement of Recommended Practice
applicable to charities preparing their accounts in accordan￿ with the Financial Reporting Standaid applicable in
the UK and Republic of Ireland IFRS1021
there is further infomation needed for a proper understanding of the accounts lo be reached.
Independent examiner's statement
We have no COn￿rn$ and have come across no other matters in eonnection with the examination to which attention
should be drawn in this report in order to enable a proper understsnding of the financial slalements to be reached.
ARK&C
Cha
red Accountants
4 Carnegie Street
Lurgan
Co. Armagh
BT66 6AS
Northern Ireland
NY LTD
Date.. 09th May 2023

Moira Friendship Group
STATEMENT OF FINANCIAL ACTIVITIES
for the financial year ended 31 March 2023
Unrestricted Restrlcted
Funds
Funds
2023
2023
Total Unreslricled Restricted
Funds
Funds
2022
2022
Total
2023
2022
Notgs
Incoming Resources
Voluntary Ineome
Investments
52,282
165
17,365
69,647
165
20,185
11,129
31.314
Totsl in¢oming rgsources
52,447
17,365
69,812
20,185
11,129
31.314
Resources Expended
Charitable activities
66,032
8.959
74,991
21,850
11,129
32,979
Net incorningloutgoing
resources before
transfers
Gross transfers be￿een
funds
{13,585)
8,406
15.179}
11.665)
11.6651
Net movement in funds
for the financial year
113,585)
8.406
15,179)
11.6651
11.6651
Reconciliation of funds
Balantss brought forward at
1 April 2022
14
59.190
59,190
60,855
60,855
Balan¢9s carried forward
at 31 March 2023
45,605
8.406
54.011
59,190
59.190
The Slalement of Financial Activities includes all gains and losses recognised in the financial year.
All income and expenditure relate to eonlinuing aclivilies.
The notes on pages 11 to 14 fomi part of the financial statements

Moira Friendship Group
BALANCE SHEET
as at 31 March 2023
2023
2022
Notes
Current Assets
Debtors
Cash al b8nk and in hand
10
930
57.065
60,416
57,995
60,416
Creditors: Amounts falling dua wilhin one year
11
13,9841
11,2261
Nat Current Assets
54,011
59.190
Total Ass8ts1è5s Current Liabilitl•s
54,011
59.190
Fund5
Restricted trust fvnds
General fund lunreslrictedl
8.406
45.605
59,190
Total funds
14
54,011
59.190
Approved by the Board of Trustees and authorlsed for issue on 09th May 2023 and signèd on its behalf by
Muriel Mcclugyage
Trustee
Tom Mason
Trustee
The notes on pag8s 1110 14 form part of the financial statèments
10

Moira Friendship Group
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 March 2023
GENERAL INFORMATION
Moira Friendship Group is a charity incorporated in Northern Ireland. The registered office of the charity is Clo
St. John's Parish, Moira, Craigavon. Co. Amagh. BT67 OLQ, Northern Ireland which is also the principal
place of business of the Charity- The financial slalements have been presented in Pound Sterling 1£) which is
also the functional currency of the charity.
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The following accounting policies have been applied consistently in dealing with items whi¢h are considered
material in relation to the charity's financial statements.
Basis of preparation
The financial statements have been prepared on the going con￿r￿ basis under the historical cost
convention. modified to include certain items al fair value. The financial slalements have been prepared in
accordan￿ with the Statement of Recommended Pract¢ce ISORPI "Aceounling and Reporting by Charities
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and
Republic of Ireland FRS 102"
As permitted by the Companies Act 2006. the ¢harity has varied the standard formats in that act for the
statement of Financial Activities and the Balan￿ Sheet. Departures from the standard formals are to comply
with the requirements of the Charities SORP and are in compliance with seelion 4.7, 10.6 and 15.2 of that
SORP.
Statement of complianee
The financial stslements of the charity for the financial year ended 31 March 2023 have been prepared on the
going concern basis and in accordan￿ with the Statement of Recommended Practi￿ {SORP} "Accounting
and Reporting by Charities preparing their accounts in accordance with the FinancTal Reporting Standard
applicable in the UK and Republic of Ireland IFRS 1021 leffeclive 1 January 20151" and FRS 102 "The
Financial Reposting Standard applicable in the UK and Republic of Ireland.
Incoming Resources
Income is recognised by inclusion in the Statement of Financial Activities only when the charity is legally
entitled to the income. performance conditions allached to the ilemlsl of income have been met, the amounts
involved can be measured with sufficient reliability and it is probable that the income will be received by the
charity. Grants for activities are recognised as income when the related conditions for legal entitlement have
been met. All other income is accounted for on an accruals basis.
Debtors
Debtors are reeognised at the settlement amount due after any discount offered. Prepayments are valued al
the amount prepaid net of any trade discounts due. Income recognised by the charity from government
agencies and other co-funders, bul not yel recerved at year end, is included in debtors.
Cash at bank and in hand
Cash al bank and in hand comprises cash on deposlt at banks requiring less than three months, notice of
withdrawal.
Taxatlon
No current or deferred taxation arises as the charity has been granted chaiitable exemption. Irrecoverable
valued added tax is expensed as incurred.
OTHER
In common with many other charitable companies of our size an¢J nature. we use our indep8ndenl examiners
to assist with the preparation of the financial statements.
INCOME
DONATIONS AND LEGACIES
Unrestrlcted Restricted
Funds
Funds
2023
2022
Voluntary Income
52.282
17,365
69,647
31.314
11

Moira Friendship Group
NOTES TO THE FINANCIAL STATEMENTS
continued
for the financial year ended 31 March 2023
INVESTMENTS
Unrestrlcted Restricted
Funds
Funds
2023
2022
Investments
165
165
EXPENDITURE
CHARITABLE ACTIVITIES
Support
Co$ts
2023
2022
Charitable activities
74,991
74.991
32,979
SUPPORT COSTS
Charitable
Activities
2023
2022
Functions & Catering
Outings & Residencies
Tutor & other professional eharges
Premises costs
Finance, accounts and legal costs
Salaries. wages and related costs
Promotion & Marketing
Materials and other project costs
11,080
20.841
9.891
13.203
1.651
16,919
931
475
11,080
20,841
9.891
13,203
1,651
16.919
931
475
3.068
89
6.629
5,476
1.445
13.230
300
2.742
74.991
74.991
32,979
ANALYSIS OF SUPPORT COSTS
2023
2022
Functions & Catering
Outings & Residencies
Tutor & other professional charges
Premises costs
Finance. accounts and legal eosls
Salaries,wages and related costs
Promotion & Marketing
Materials and other project costs
11.080
20.841
9,891
13,203
1,651
16.919
931
475
3,068
89
6,629
5,476
1,445
13,230
300
2,742
74.991
32.979
NET INCOMING RESOURCES
2023
2022
Net Incomlng Resources are stated after chargingl{¢rediting):
JRS Grants received
12.0741
INVESTMENT AND OTHER INCOME
2023
2022
JRS Grants
Bank interest
2,074
165
165
2,074
12

Moira Friendship Group
NOTES TO THE FINANCIAL STATEMENTS
continued
for the financial year ended 31 March 2023
EMPLOYEES AND REMUNERATION
Number of employees
The average number of persons employed (including executive trustees) during the financial year was as
follows..
2023
Number
2022
Number
Employees
The staff costs eomprise..
2023
2022
Wages and salaries
Pension costs
16,263
656
12.707
523
16.919
13,230
10.
DEBTORS
2023
2022
Prepayments and accrued income
930
11.
CREDITORS
Amounts falling due within one year
2023
2022
Bank loan
Taxation and social security costs (Note 12}
Accruals and deferred income
519
39
668
128
3.856
3,984
1,226
12.
TAXATION AND SOCIAL SECURITY
2023
2022
Creditors..
PAYE I NI
128
39
13.
RESERVES
2023
2022
At 1 April 2022
Deficit for the finanrial year
59.190
15.1791
60.855
{1.665)
Al 31 March 2023
54,011
59,190
13

Moira Friendship Group
NOTES TO THE FINANCIAL STATEMENTS
continued
for the financial year ended 31 March 2023
14.
FUNDS
14.1 RECONCILIATION OF MOVEMENT IN FUNDS
Unrestricted Restricted
Funds
Funds
Total
Funds
Al 1 April 2021
Movement during the financial year
60.855
11.665}
60.855
11,6651
At 31 Mar¢h 2022
Movement during the financial year
59,190
113,585)
59,190
15.179}
8.406
At 31 Ma￿h 2023
45,605
8,406
54.011
14.2 ANALYSIS OF MOVEMENTS ON FUNDS
Balance
1 April
2022
Income Expenditure
Transfers
bgtsveen
funds
Balance
31 March
2023
Restrictsd funds
Lisburn City Council
LCCC Grant Choi
LCCC Hardship Fund
Lottery Awards for All
4,565
1.000
1.800
10,000
4.565
1.000
1.345
2,049
455
7.951
17.365
8.959
8,406
Unrestricted funds
Designated- 20th Anniversary
Unreslricled General
10,000
49.190
3,105
49,342
8,837
57.195
{4.2681
4.268
45,605
59.190
52,447
166.032}
45,605
Total funds
59.190
69.812
74.991
54,011
14.3 ANALYSIS OF NET ASSETS BY FUND
Current
assets
Current
Ilabilitles
Total
Unreslricled general funds
57,995
{3.9841
54.011
57.995
13,984)
54,011
15.
POST-BALANCE SHEEf EVENTS
There have been no significant events affe¢ling the Charity since the financial year*nd.
14