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← Moira Friendship Group

2025-03-31-accounts

Charity Number: NIC101709

Moira Friendship Group Annual Report and Unaudited Financial Statements for the financial year ended 31 March 2025

Daly Park & Company Ltd Chartered Accountants 4 Carnegie Street Lurgan Co. Armagh BT66 6AS Northern Ireland

Moira Friendship Group CONTENTS

Page
Reference and Administrative Information 3
Trustees’ Report 4-6
Statement ofTrustees’ Responsibilities 7
Independent Examiner's Report 8
Statement of Financial Activities 9
Balance Sheet 10
NotestotheFinancialStatements 11-14

SE

Moira Friendship Group REFERENCE AND ADMINISTRATIVE INFORMATION

Trustees

Tilly Mc Math William Dillon Muriel McCluggage Judith Searle Tom Mackey Pat Douglas Yvonne McKinley Janet Gamble Phyllis Ervine Judith Dickson Fiona Holdsworth Bert Simms

Charity Number in Northern Ireland

NIC101709

Company Registration Number

NIC101709

Principal Address C/o 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

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Moira Friendship Group

The trustees present their Trustees' Report and the unaudited financial statements for the financial year ended 31 March 2025.

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 (FRS 102).

The Trustees' Report contains the information required to be provided in the Trustees’ Annual Report under the Statement of Recommended Practice (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 board of trustees. In this report the trustees of Moira Friendship Group present a summary of its purpose, governance, activities, achievements, and finances for the financial year 31 March 2025.

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 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 financial statements.

Mission, Objectives and Strategy

Objectives Moira Friendship Group is a cross community group which aims to address social exclusion and to provide a platform to promote friendship and wellbeing among the over 50's living in and around the Moira area.The charity facilitates a range of social, cultural and physical activities 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 two 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 activities, policies and procedures. Members of the Management Board attend at least one training session per year on their roles and responsibilities as Board members and to improve the good governance of MFG. Regular trustee board meetings are held on a monthly basis. The Trustees delegate the daily operation of the charity to the admin worker in post who manages the day to day activities, finances and administration of the organisation.

Review of Activities, Achievements and Performance

Chairperson’s Report 2024 — 2025

| am pleased to present the Chairperson’s Report for the Moira Friendship Group for the year 2024 - 2025. This year has been filled with events, activities, and moments that have strengthened our community spirit and fostered lasting friendships.

At the outset, we pause to remember and honour the members of our group who are no longer with us. Their contributions, friendship, and presence enriched our community, and they are deeply missed. We cherish the memories shared and hold them close in our hearts.

Overview of the Year

This year has been one of continued growth and engagement. We have welcomed new members into our group, ensuring that everyone has a place where they feel valued and included. Our meetings have been well attended, and the enthusiasm among members remains high.

Fundraising and Financial Goals Starting in April 2024, our accountant set us a fundraising target of £6,000. Thanks to the dedication of our members, we have actively worked towards achieving this goal through various initiatives. By the end of the year, we successfully raised a total of £11,799, exceeding our initial target.

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Moira Friendship Group
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Events and Activities
Throughout the year, we have successfully organized a variety of events, including: : as "
June: Our annual outing took place in the North West, offering a delightful day out for 2 Se
members. Additionally, the committee began planning a new strategic three-year plan. The Bae
painting class showcased their artwork at the Lurgan Show, and we hosted a Quiz and >», bali é
Sausage Sizzler as a fundraising event. . Nor SS
July: We introduced Pilates sessions over the summer months, which were well received eae ikon a
and beneficial for members’ well-being. ime oe re a
a VES
aees et ae ee, ; Sa Ear es ee
August: We were honoured to be nominated by LCCC for the Pride of Place Award, and we hada special visit from the
judges.
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September: We hosted an Open Morning and officially launched our strategic three-year plan. Additionally, we unveiled our brand-new website, further enhancing our group’s communication and outreach.

October: We celebrated Positive Ageing Month, and what an exciting month it was! Eight of our courageous members participated in an abseil down the Europa Hotel, raising a significant amount of funds for the group.

November: Alison and Yvonne attended the Awards Evening in Monaghan for the Pride of Place Award. Although we did not win, it was an incredible honour to be nominated and recognized for our contributions to the community.

December: The festive season was celebrated with a Christmas outing and a wonderful Christmas afternoon tea, bringing members together in a warm and joyous atmosphere.

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January 2025: We introduced taster sessions for Walking Football and Padel, giving members the opportunity to try
new and exciting activities. Bie|
February: We held an Art Exhibition at the Island Arts Centre in Lisburn, showcasing the ts 5 he Fl
incredible talents of our members. Additionally, we launched a four-week Intergenerational | - ¢
Programme, fostering connections between different age groups in our community. i
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March: The month was filled with exciting events, including a Quiz and Stew Night Fundraiser and a memorable trip to Ayrshire and Dumfries. We were also thrilled to win the Mayor’s Community Group of the Year Award. =) iaN Ap. il

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Moira Friendship Group

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Ongoing Weekly Activities a
In addition to our special events, the Moira Friendship Group offers a #&i2=33::: AU ery Bath
year-roundpromote program of activities from Monday to Friday, designed to >@isebw=MPR Neem
being amongsocialour engagement,members. Theseculturalregular enrichment,activities andprovide physical well |i i ty ogy eae
activeconsistent opportunities for members to connect, learn, and stay feeas.MB 5 ND iyctleaeiif{Vip Shoresee
throughout the year. Bares A te wh A ae ee
aN ven ie 4COmmunity Engagement
x A vs pee A key focus this year has been strengthening our ties with the wider community. We have
Ba oe 9; | collaborated with other local organizations and participated in joint initiatives, reinforcing
is ws a7) ye -=«our commitment to making a difference beyond our group.
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Acknowledgments

| would like to extend my heartfelt gratitude to our dedicated committee members, volunteers, and all members who have contributed their time and effort to making this year a success. Your support and involvement are what make the Moira Friendship Group a warm and welcoming community.

Looking Ahead

As we move forward into the next year, we are excited to continue building on our successes. Plans are already underway for new activities, outings, and collaborations that will ensure another fantastic year for the group. Thank you for your ongoing support and enthusiasm. | look forward to another wonderful year with you all.

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 charity has assets of £64,556 (2024 - £53,728) and liabilities of £698 (2024 - £698). The net assets of the charity have increased by £10,828.

Reserves Position and Policy

Reserves Policy

The existing Reserves Policy was £60,000 and we are happy to have reached the target reserve figure. This level of reserves is necessary to cover 6 months of running costs (£25,000), annual room hire costs (£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.

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 compliant with the following: - The Charities SORP (FRS 102)

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 modern life.

(2) the relief of poverty among older people include, a reduction 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 a reduction in social isolation through greater involvement in various activities.

(4) from improving the benefit of older people is an improvement in their overall quality of life.

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Moira Friendship Group TRUSTEES' REPORT

for the financial year ended 31 March 2025

(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 its 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.

Approved by the Board of Trustees on a4 | ut | 25 and signed on its behalf by: ens LOdve. —¢ A wou l« “ \ ba We Muriel McCluggage Tilly McMath Treasurer Chairperson

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for the financial year ended 31 March 2025

Moira Friendship Group STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees are responsible for preparing the financial statements in accordance with applicable law and regulations.

The law applicable to charities in Northern Ireland requires the trustees to prepare financial statements for each financial 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.

The trustees confirm that 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 time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act (Northern 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.

Approved by the Board of Trustees on Z| [it | 2.5

and signed on its behalf by:

Muriel McCluggage Tilly McMath Treasurer Chairperson

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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 2025, which comprise the Statement of Financial Activities, the Balance Sheet and the related notes.

Respective responsibilities of trustees and examiner The charity's trustees are responsible for the preparation of the financial statements 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 under the Charities Act (Northern Ireland) 2008 and that an independent examination is required.

Basis of independent examiner'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 Northem Ireland under section 65(9)(b) of the Charities Act. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements and seeking explanations from the 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 fair’ view and the report is limited to those matters set out in the statement below.

Independent examiner's statement

We have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached. Chatteredu PARKAccountants & COMPANY LTD — 4 Carnegie Street Lurgan Co. Armagh BT66 6AS Northern Ireland

Date: 244125

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Moira Friendship Group STATEMENT OF FINANCIAL ACTIVITIES

for the financial year ended 31 March 2025

Unrestricted Restricted Total Unrestricted Restricted Total
Funds Funds Funds Funds Funds Funds
2025 2025 2025 2024 2024 2024
Notes £ £ £ £ £ £
Incoming Resources
Voluntary Income
Investments		 41
4.2		 83,504
1,490		 11,320
-		 94,824
1,490		 65,688
1,144		 11,875
-		 77,563
1,144
Total incoming resources 84,994 11,320 96,314 66,832 11,875 78,707
Resources Expended
Charitable activities 5.1 72,199 13,287 85,486 61,384 18,304 79,688
Net incoming/outgoing 12,795 (1,967) 10,828 5,448 (6,429) (981)
resources before transfers
Grosstransfers between 33 (33) - (23) 23 -
funds
Netmovement infundsfor
the financial year		 12,828 (2,000) 10,828 5,425 (6,406) (981)
Reconciliation of funds:
Totalfunds beginning of the 13 51,030 2,000 53,030 45,605 8,406 54,011
year
Total funds attheend of 63,858 - 63,858 51,030 2,000 53,030
theyear

The Statement of Financial Activities includes all gains and losses recognised in the financial year. All income and expenditure relate to continuing activities.

The notes on pages 11 to 14 form part of the financial statements

10

Moira Friendship Group BALANCE SHEET

as at 31 March 2025

2025 2024
Notes £ £
Current Assets
Debtors 9 6,084 6,044
Cash atbank and in hand 58,472 47,684
64,556 53,728
Creditors: Amounts falling due within oneyear 10 (698) (698)
Net CurrentAssets 63,858 53,030
Total Assets less Current Liabilities 63,858 53,030
Funds
Restricted trustfunds - 2,000
General fund (unrestricted) 63,858 51,030
Totalfunds 13 63,858 53,030

Approved by the Board of Trustees and authorised for issue on 2° l4l 25 half by

and signed on its

Muriel McCluggage Treasurer

“Herd Tilly McMath Chairperson

The notes on pages 11 to 14 form part of the financial statements

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Moira Friendship Group NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 March 2025

  1. GENERAL INFORMATION

Moira Friendship Group is a charity incorporated in Northern Ireland. The registered office of the charity is C/o 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.

  1. 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 concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements have been prepared in accordance with 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 Balance Sheet. Departures from the standard formats are to comply with the requirements of the Charities SORP and are in compliance with section 4.7, 10.6 and 15.2 of that SORP.

Statement of compliance

The financial statements of the charity for the financial year ended 31 December 2017 have been prepared on the going concern basis and in accordance with 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".

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 attached to the item(s) 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.

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 assets. Costs of generating funds similarly include fundraising activities. Non-staff costs not attributed to one category of activity are allocated or apportioned pro-rata to the staffing of the relevant service. Finance, HR, IT and administrative staff costs are directly attributable to individual activities by objective. Governance costs are those associated 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 charity from government 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 current or deferred taxation arises as the charity has been granted charitable exemption. Irrecoverable valued added tax is expensed as incurred.

  1. 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.

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continued

Moira Friendship Group NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 March 2025

4, INCOME
4.1 DONATIONS AND LEGACIES Unrestricted Restricted 2025 2024
Funds Funds
E £ £ £
Voluntary Income 83,504 11,320 94,824 77,563
4.2 INVESTMENTS Unrestricted Restricted 2025 2024
Funds Funds
£ £ £ £
Investments 1,490 - 1,490 1,144
5. EXPENDITURE
5.1 CHARITABLE ACTIVITIES Direct
Costs		 Other
Costs		 Support
Costs		 2025 2024
£ £ £ £ £
Charitable activities - - 85,486 85,486 79,688
6. ANALYSIS OF SUPPORT COSTS
2025 2024
£ £
Finance, accounts and legal costs 1,252 1,252
Premises costs 14,697 14,286
Outings & Residencies 27,806 24,621
Materials and other project costs 1,413 1,519
Promotion & Marketing 2,323 2,239
Tutor & other professional charges 14,337 12,282
Functions & Catering 2,371 1,834
Salaries,wages and related costs 21,287 21,655
85,486 79,688
7. INVESTMENTAND OTHER INCOME 2025 2024
£ £
Bankinterest 1,490 1,144

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continued

Moira Friendship Group NOTES TO THE FINANCIAL STATEMENTS-~.

for the financial year ended 31 March 2025

  1. EMPLOYEES AND REMUNERATION

Number of employees

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|||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |The|average|number|of|persons|employed|(including|executive|trustees)|during|the|financial|year|was|as| |follows:| |2025|2024| |Number|Number| |Admin|Staff|2|2| |The|staff|costs|comprise:|2025|2024| |£|£| |Wages|and|salaries|20,541|20,908| |Pension|costs|746|747| |21,287|21,655| |9.|DEBTORS|2025|2024| |£|£| |Prepayments|and|accrued|income|6,084|6,044| |10.|CREDITORS|2025|2024| |Amounts|falling|due within|one year|£|£| |Taxation|and|social|security|costs|(Note|11)|148|148| |Accruals|and|deferred|income|550|550| |698|698| |11.|TAXATION AND|SOCIAL SECURITY|2025|2024| |£|£| |Creditors:| |PAYE|/|NI|148|148| |12.|RESERVES| |2025|2024| |£|£| |.|At the|beginning|of the|year|53,030|54,011| |Surplus/(Deficit)|for the|financial|year|10,828|(981)| |At the|end|of the|year|63,858|53,030|

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continued

Moira Friendship Group NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 March 2025

13. FUNDS
13.1 RECONCILIATION OF MOVEMENT IN FUNDS Unrestricted Restricted Total
Funds Funds Funds
£ £ £
At 1 April 2023 45,605 8,406 54,011
Movementduring the financial year 5,425 (6,406) (981)
At 31 March 2024 51,030 2,000 53,030
Movementduring the financial year 12,828 (2,000) 10,828
At 31 March 2025 63,858 - 63,858
13.2 ANALYSIS OF MOVEMENTS ON FUNDS ;
Balance Income Expenditure Transfers Balance
1 April between 31 March
2024 funds 2025
Restricted Funds £ £ £ £ £
LCCC Hardship Fund 2,000 - 1,967 (33) -
PCSP Safety Programme - 4,950 4,950 - -
LCCC Community Fund - 5,170 5,170 - -
LCCC Good Relations Fund - 1,200 1,200 - -
2,000 11,320 13,287 (33) -
Unrestricted funds
Unrestricted General
Unrestricted Designated		 51,030
-		 84,994
-		 72,199
-		 (54,967)
55,000		 8,858
55,000
Unrestricted Funds 51,030 84,494 72,199 33 63,858
Total funds 53,030 96,314 85,486 - 63,858
13.3. ANALYSIS OF NETASSETS BY FUND
Current
assets		 Current
liabilities		 Total
£ £ £
Restricted trust funds - - -
Unrestricted funds 64,556 (698) 63,858
64,556 (698) 63,858
  1. POST-BALANCE SHEET EVENTS

There have been no significant events affecting the Charity since the financial year-end.

  1. TRUSTEE REMUNERATION

The trustees did not receive, nor did they waive, any remuneration during the current financial year. (2024 - Enil).

  1. INDEPENDNET EXAMINERS REMUNERATION

The independent examiners, Daly Park & Company Ltd, received an independent examination fee of £500 inclusive of vat for their professional work ( 2024 - £500). They also maintain the paye / payroll records for the organisation and charged a monthly fee of £60 for this - total for the year was £720 (2024 - £720).

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