Charity Number: NIC101709
f• MOIRA
g FRIENDSHIP
K• GROUP
Moira Friendship Group
Annual Report and Unaudited Financial Statements
for the financial year ended 31 March 2024
Daly Park & Company Ltd
Chartered Accountsnts
4 Camegie Street
Luryan
Co. A￿agh
BT66 6AS

Moira Friendship Group
CONTENTS
Page
Reference and Administrative Information
Trustees, Report
Statement of Trustees, Responsibilities
Independent Examinels Report
Statement of Financial Activities
10
Balance Sheet
Notes to the Financial Statements
12-15

Moira Friendship Group
REFERENCE AND ADMINISTRATIVE INFORMATION
Trustees
William Dillon
Muriel Mccluggage
Judith Searle
Tom Mackey
Liz Titteringion
Pat Douglas
Yvonne Mclfjnley
Tom Mason
Janet Gamble
Phyllis Ervine
Judith Dickson
Fiona Holdsworth
Charity Number in Northem Ireland
NIC101709
Company Registration Number
NIC101709
Principal Address
Clo St. John's Parish
Moira
Craigavon
Co. Armagh
BT67 OLQ
Northern Ireland
Independent Examiner
Daly Park & Company Ltd
Chartered Accountants
4 Carnegie Street
Lurgan
Co. Armagh
BT66 6AS
Northern Ireland

Moira Friendship Group
The trustees present their Trustees, Report and the unaudited financial statements for the financial year ended 31
March 2024.
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 slatements in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
The Trustees, Report contains the information required to be provided in the Trustees, Annual Report under the
Stalement of Recommended Practice (SORP) guidelines. The trustees of the company are also charity trustees for
the purpose of charily law and under the company's constilution are known as members of the board of trustees.
In this report the trustees of Moira Friendship Group present a summary of its purpose, governance, adivities.
achievements and finances for the financial financial year 31 March 2024.
The charity is a registered charity and hen￿ the report and results are presented in a fomi which complies with the
requirements of the Charities Act (Northern Ireland) 2008 and. although not obliged to comply with the Statement of
Recommended Practice (Charities SORP effective January 2015), the organisation has implemented its
recommendations where relevant in these financtal statements.
Mission. Objectives and Strategy
Obje￿iveS
Moira Friendship Group is a cross community group which aims to address social exclusion and to provide a platfomi
to promote friendship and wellbeing among the over 50's living in and around the Moira area.The charity facilitates
range of social. cultural and physical aclivilies which allows the over 50's the opportunity to pursue a healthy. active
and positive lifestyle.
Structure, Governance and Management
Structure
The charity is a registered charity which is governed by up to twelve trustees. including representatives of St
John's Parish, who are elected each year at the organisation's AGM. Newly appointed trustees go through an
induction process to fully familiarise themselves with the charity activitie5. policies and procedures. Members of Ihe
Management Board attend at least one training session per year on their roles and responsibilities as Board members
and to improve the good gOvernaTr￿ of MFG. Regular trustee board meetings are held on a monthly basis. The
Trustees delegate the daily operation of the charity lo the admin worker in post who manages the day to day
activities. finan￿$ and administration of the organisalion.
Review of Activities. Achievements and Performance
CHAIRMAN'S REPORT 2023-2024
Moira Friendship Group. now entering it's 23rd year, is a cross community charity sel up as an inilialive of Sl John's
Parish Church and our President. Mrs Rosemary Davis for the over 50's in the Moira area.our mission is to address
social exclusion and provide a platform to promote friendship and wellbeing for our members. Our curtent
membership is 267.
For many members MFG is a valuable lifeline providing opportunities to make new friends. leam new skills and live an
active lifestyle.
On behalf of MFG. I would pass on cOndolen￿S lo any member who has lost a loved one and to the families of those
members who have passed away this last year. I particularly want to mention of these members. Mrs May Gracey
who was a founder mernber of the Group and a great support throughout Ihe last 22 years and Miss Helen MGCleary
{"wee Helen ") who was secretary for 17 years and also a great supporter of MFG. Both will be sadly missed.
111
ACTIVITIES AND EVENTS

Moira Friendship Group
MFG has continued to offer activities to enhance the fitness of our members, Ladies and Men's keep fil classes, Chair
Based Exercises, Pilales, Badminton, Bowls and ￿0 new classes which have proved to be very popular, Stretch and
Relax and Pickleball.
Members were able to improve their skills in painting and crocheting and avail of scam awareness and digital
training
Social activities Bridge, Happy Healthy Club and Monthty meetings with speakers are still tunning. The Walking Group
enjoyed 8 walks in the year.
Outings this year included a trip to Carlingford and Warrenpoint with MD Coaches and a visit to the Ulster Aviation
Museum.
4¥.
12
The recent Spring Break was to Ireland's Hidden Heartlands for a three night stay.

Moira Friendship Group
FINANCE
Finan￿ is always a major challenge to Community groups but one of the benefits of longevity is a tested operational
experien￿ and being financially sound and this applies to MFG.
The Grants received by MFG always make a substantial contribulion towards our running costs. As always we
received help and support from Lisburn and Castlereagh Council with the Community Support Grant and a Hardship
Grant. Last year our accountant, Ruairi Maginn, of Daly Park challenged us lo raise £6,000 in fund raising to offset
our losses This we have sUC￿eded in doing with three events oiganised and carried out with aplomb by our
volunteers.
VOLUNTEERS AND FACILIATATORS
No organisation like ours could exist without volunteers and we are no exception. l am proud to say that the team of
volunteers we have at MFG are exceptional. The Management Committee provide good governance, the walk leaders
lake on the responsibility of sourcing walks and of course coffee venues and ensure the safety of walkers, and then
Ihere are those who are always there when called upon to help, should it be in the kitchen, baking. driving, cleaning. I
thank all of you.
A special thank you to our funders. LCCC continue to assist not only with funding but with advice and support.
The South Eastern Health and Social Care Trust, TADA and the Policing and Community Safety Partnership have
also been a great supportto MFG.
Financial Review
The results for the financial year are set out on page 9 and additional notes are provided showing income and
expenditure in greater detail.
Results and Dividends
At the end of the financial year the Gharily has assets of £53,728 (2023 - £57,995) and liabilitie5 of £698 (2023
£3.9841. The nel assets of the charity have decreased by £(981).
Reserves Position and Policy
Reserves Policy
The existing Reserves Policy was £60,000 and we are happy to have reached the largel reserve figure. This level of
reserves is necessary to cover 6 months of running costs (£25,000), annual room hire wsls (£15.000). £18,000 for
grants not being renewed and £2,000 for replacement of equipment. The Trustees feel that this level of Reserves
Policy is an integral part of the charity's planning, budget and forecasts.
Public Benefit Statement
The benefits that flow from our purpose are..
(1) advancing education, older people will be better able to cope with the challenges of ageing and modem life.
(2> the relief of poverty among older people include. a redudion of financial and emotional distress, a higher quality of
life and increased confidence in dealing with financial issues.
{3} from promoting the preservation and protection of health are a greater sense of wellbeing among older people and

Moira Friendship Group
reduction in social isolation through greater involvement in various activities.
(4) from improving the benefft of older people is an improvement in their overall quality of lrfe.
(5) flow from providing facilities include, enabling the group to run our activities, encouraging older people to interact
socially and provide a safe and comfortable environment.
(6) from raising awareness among the general public will be an increased appreciation of the positive roles older
people play, a reduction of apathy or hostility towards older people and to increase awareness of the process of
ageing and ils attendant problems.
These benefits are and will be demonstrated through Surveys of satisfaction at 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 the surrounding areas.
Compliance with Sector-wide Legislation and Standards
The charity engages pro-actively with legislation, standards and codes which are developed for the sector. Moira
Friendship Group subscribes to and is complianl with the following=
The Charities SORP {FRS 102)
oved by the Board of Trustses on 7 May 2024 and signed on its behalf by..
Muriel Mccluggage
Trustee
Tom Mason
Trustee

Moira Friendship Group
STATEMENT OF TRUSTEES. RESPONSIBILITIES
for the finanaal year @nded 31 March 2024
The trustees are responsible for preparing the financial statements in accordance with applicable law and regulations.
The law applicable lo charities in Northern Ireland requires the trustees to prepare financial statements for each
f5nancial year which give a true and fair view of the assets. liabilities and financial position of the charity as at the
financial year end date and of the surplus or deficit of the charity and otherwise comply with the Charities Act
(Northern Ireland) 2008.
In preparing Ihese financial statements. the trustees are required to=
select suitable accounting policies and apply them consistently.,
obsetve the methods and principles in the Charities SORP
make judgements and accounting estimates that are reasonable and prudent..
Stale whether the financial slatements have been prepared in accordance with applicable accounting standards,
identify those standards. and note Ihe effect and the reasons for any material departure from those standards.. and
prepare Ihe financial statements on the going concern basis unless il is inappropriate to presume that the charity
will continue in operation.
The trustees confirm thal they have complied with the above requirements in preparing the financial statements.
The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the
charity's transactions and disclose with reasonable accuracy at any lime the financial position of the charity and
enable them lo ensure that Ihe.financial slatemenls comply with the Charities Act (Northem Ireland) 2008. They are
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.
ty,Plo
Approved by the Board of Trustees on 7 May 2024 and signed on its behal
CL.CSLL￿
Muriel Mccluggage
Trustee
Tom Mason
Trustee

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 2024, which comprise
the Statement of Financial Actrvities. the Balance Sheet and the related notes.
Respective responslbilities of trustees and examiner
The charity's trustees are responsible for the preparation of the financial statements in accordan￿ with the
requirements of the Charities Act (Northern Ireland) 2008. The charity's trustees corisider that an audit is not required
for this financial year under the Charilies 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 Northem Ireland
under section 65{9)(b) of the Charities Act,. and
stale whether particular matters have come to our attention.
Basls of Independent examinerfs report
We have examined your charity financial stalements 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 Northem
Ireland under section 65(9}(bl of the Charities Act. An examination includes a review of the accounting records kept
by the charity and a comparison of the financial stalements presented with those records. It also includes
consideration of any unusual items or disclosures in the financial statements and seeking explanations from Ihe
trustees concerning any such matters. The procedures 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 connection with our examination, no matter has come to our attention which gives us cause to believe that in. any
material respect..
accounting records were not kept in accordance with section 63 of the Charities Act
the financtal statements do not accord with those accounting records
the financial statements have not been prepared in accordance with the Statement of Recommended Practi
applicable to charities preparing their accounts in accordance with Ihe Financial Reporting Standard applicable in
the UK and Republic of Ireland {FRS102)
there is further information needed for a proper understanding of the accounts to be reached.
Independent examiner's statement
We have no con
rns and have come across no other matters in connection with the examination to which attention
oul
e draw
this report in order to enable a proper understanding of the financial statements lo be reached.
ARK&
OMPANY LTD
red Accounlants
negie Street
Lurgan
Co. Amiagh
BT66 6AS
Northem Ireland
Date: 7 May 2024

Moira Friendship Group
STATEMENT OF FINANCIAL ACTIVITIES
for the financial year ended 31 March 2024
Unrestricted Restricted
Funds
Funds
2024
2024
Total Unrestricted Restricted
Funds
Funds
Funds
2024
2023
2023
Total
Funds
2023
Notes
Incoming Resources
Voluntary Income
Investments
65,688
1,144
11.875
77,563
1.144
52,282
165
17,365
69,647
165
Total incoming resources
66,832
11,875
78,707
52,447
17,365
69.812
Resources Expended
Charitable activities
61,384
18,304
79,688
66,032
8,959
74,991
Net incomingloutgoing
resources before transfers
5,448
(6.429)
(9811
(13,585)
8,406
{5,179)
Gross transfers between
funds
123)
23
Net movement in funds for
the financial year
5,425
{6,406}
(981)
(13,5851
8,406
(5,179)
Reconciliation of funds:
Total funds beginning of the
year
13
45,605
8.406
54,011
59,190
59.190
Total funds at the end of
the year
51.030
2,000
53,030
45,605
8,4
54,011
The Statement of Financial Activities includes all gains and losses recognised in the financyal year.
All income and expenditure relate to continuing aclivilies.
The notes on pages 12 10 15 form part ofthe financial slalernents
10

Moira Friendship Group
BALANCE SHEET
as at 31 March 2024
2024
2023
Notes
Current Assets
Debtors
Cash at bank and in hand
6,044
47,684
930
57.C65
S3,728
57,995
Creditors: Amounts falling due within one year
10
(698)
{3,984)
Net Current Assets
53,030
54.011
Total Assets less Current Liabilities
53,030
54,011
Funds
Restricted trust fijnds
General fvnd (unrestricted)
2,000
51,030
8,406
45,605
Total funds
13
53,030
54.011
proved by the Board of Trustees and authorised for issue on 7 May 2024 and signed on its behalf by
Muriel Mccluggage
Trustee
Tom Mason
Trustee
The notes on pages 12 10 15 form part of the financial statements
11

Moira Friendship Group
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 March 2024
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. Armagh, BT67 OLQ, Northern Ireland which is also the principal place
of business of the charity. The financial statements have been presented in Pound (£} 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 which are considered
material in relation to the charity's financial statements.
Basis of preparation
The financial statements have been prepared on the going concem basis under the historical cost convention,
modified lo include certain items at fair value. The financial statements have been prepared in accordance
wilh the Statement of Recommended Practice (SORP) "Accounting 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 charity has varied the standard formats in that act for the
Statement of Financial Activities and the Balan￿ Sheet. Departures from the standard formats are to comply
with the requirements of the Charities SORP and are in compliance with seclion 4.7, 10.6 and 15.2 of that
SORP.
Statement of ¢ompliance.
The financial slatemeDls'of Ih'"e charity for the financial year ended 31 December 2017 have been prepared on
Ihe going concern 'basis and in accordan￿ with the Statement of Recommended Practice (SORPI
"Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting
Standard applicable in the UK and Republic of Ireland FRS 102"
Incoming Resources
Income is recognised by indusion in the Statement of Financial Activities only when the charity is legally
entitled to the income. performance conditions attached to the item(s) of income have been met. the amounls
involved can be measured with sufficient reliability and it is probable that the income will be received by the
charily.
Resources Expended
All resources expended are accounted for on an accruals basis. Charitable activities include costs of services
and grants. support costs and depreciation on related asse15. Costs of generating funds similarly include
fundraising activities. Non-staff costs not attributed lo one category of activity a￿ allocaled or apportioned
pro-rata to the staffing of the relevant seNice. Finance, HR, IT and administrative staff costs are directly
attributable to individual activities by objective. Govemance costs are those assoctated with constitutional and
statutory requirements.
Debtors
Debtors are recognised at the settlement amount due after any discount offered. Prepayments are valued at
the amount prepaid net of any trade discounts due. Income recognised by the the charity from govemmenl
agencies and other co-funders, but not yet received at year end, is included in debtors.
Cash at bank and In hand
Cash at bank and in hand comprises cash on deposit at banks requiring less than three months notice of
withdrawal.
Taxation
No currenl or deferred taxation arises as the charity has been granted charitable exemption. Irrecoverable
valued added tsx is expensed as incurred.
PROVISIONS AVAILABLE FOR AUDITS OF SMALL ENTITIES
In common with many other charity of our size and nature, we use our auditors to assist with the preparation
of the financial statements.
12

Moira Friendship Group
NOTES TO THE FINANCIAL STATEMENTS
onlinued
for the financial year ended 31 March 2024
INCOME
DONATIONS AND LEGACIES
Unrestrlcted Restricted
Funds
Funds
2024
2023
Voluntary Income
65,688
11,875
77,563
69,647
42
INVESTMENTS
Unrestricted Restricted
Funds
Funds
2024
2023
Investments
1,144
1.144
165
EXPENDITURE
CHARITABLE ACTIVITIES
Direct
Costs
Other
Costs
Support
Costs
2024
2023
Charitable activities
79,688
79.688
74.991
SUPPORT COSTS
Charitable
Activits'es
2024
2023
Finance. accounts and legal costs
Premises costs
Outings & Residencies
Materials and other project costs
Promotion & Marketing
Tutor & other professional charges
Functions & Catering
Salaries,wages and related costs
1,252
14,286
24,621
1,519
2.239
12,282
1,834
21,655
1,252
14.286
24.621
1,519
2.239
12.282
1,834
21,655
1,651
13.203
20.841
475
931
9,891
11,080
16.919
79,688
79,688
74,991
ANALYSIS OF SUPPORT COSTS
2024
2023
Finance. accounts and legal cosls
Premises costs
Outings & Residencies
Malerials and other project costs
Promotion & Marketing
Tutor & other professional charges
Functions & Catering
Salaries,wages and related costs
1.252
14,286
24.621
1,519
2,239
12.282
1,834
21,655
1,651
13.203
20,841
475
931
9,891
11.080
16,919
79.688
74,991
INVESTMENT AND OTHER INCOME
2024
2023
Bank interest
165
13

Moira Friendship Group
NOTES TO THE FINANCIAL STATEMENTS
continued
forthe financial year ended 31 March 2024
EMPLOYEES AND REMUNERATION
Number of employees
The average number of persons employed (including executive trustees) during the financial year was as
follows..
2024
Number
2023
Number
Admin Staff
The staff costs comprise..
2024
2023
Wages and salaries
Pension costs
20.908
747
16,263
656
21,655
16.919
DEBTORS
2024
2023
Prepayments and accrued income
6.044
930
10.
CREDITORS
Amounts falling due within one year
2024
2023
Taxation and social securlty costs {Note 11)
Accruals and deferred income
148
550
128
3.856
698
3.984
11.
TAKATION AND SOCIAL SECURITY
2024
2023
Creditors:
PAYE I NI
128
12.
RESERVES
2024
2023
At the beginning of the year
Deficit for the financial year
54.011
(9811
59,190
(5,179)
At Ihe end of the year
53.030
54,011
14

Moira Friendship Group
NOTES TO THE FINANCIAL STATEMENTS
continued
for the financial year ended 31 March 2024
13.
FUNDS
13.1 RECONCILIATION OF MOVEMENT IN FUNDS
Unrestricted Restricted
Funds
Funds
Total
Funds
At 1 April 2022
Movement during the financial year
59,190
(13.585)
59,190
(5,179)
At 31 March 2023
Movement during the financial year
45,605
5,425
8,406
{6.406)
54,011
(981)
At 31 March 2024
51,030
2,000
53,030
13.2 ANALYSIS OF MOVEMENTS ON FUNDS
Balance
1 Aprll
2023
Income Expenditure
Transfers
between
funds
Balance
31 Mar¢h
2024
Restricted funds
LCCC Hardship Fund
Lottery Awards for All
PCSP Safety Programme
LCCC Community Fund
455
7,951
2.000
455
7,951
4,893
5,005
2,000
4,870
5,005
23
8,406
11,875
18,304
23
2,000
Unrestricted funds
Unrestricted General
45,605
66,832
61.384
(23)
51,030
Total fvnds
54,011
78.707
79,688
53,030
13.3 ANALYSIS OF NET ASSETS BY FUND
Current
assets
Current
liabilities
Total
Unrestricted general fijnds
53,728
(698)
53.030
53.728
{698)
53,030
14.
POST-BALANCE SHEET EVENTS
There have been no significant events affecting the Charity Sin￿ the financial year-end.
15.
TRUSTEE REMUNERATION
The trustees did not receive, nor did they waive, any remuneration during the current fincnaial year. (2023
£nir).
16.
INDEPENDNET EXAMINERS REMUNERATION
The independent examiners, Daly Park & Company Ltd, received an independent examination fee of £500
inclusive of vat for their professional work (2023 £500). They also maintain the paye I payroll records for
the organisation and charged a monthly fee of £60 for this - total for the year was £720 (2023 - £600).
15