THE HALIFAX FOUNDATION FOR NORTHERN IRELAND
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INGOMEAND EXPENDITUREACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2025
Unrtstd¢t¢d Unr¢¥trScted
funds
fund$
2025
2024
Not•8
ID¢omg from:
Donation4 and
chantab￿ athvil*s
Investrlents
?.136 933
13.640
16.827
2.119.S69
7,637
31,228
Total Incom•
2.167.3110
2,1S8,434
exp•ndltur• on..
Charrtable actwil
Olhèr •xp6ndilure
2.403.156
6,146
2,006.116
8.368
11
Tol•l •XpendI￿rg
2.409.302
2.014.484
N¢1 gain8llknM•sl on In￿bI￿nts
12
95.543
18,840
N•¢ In¢•m•U•xp•ndltyrnl •nd mo¥•m•nt In fund*
1146.4591
162,790
Fund baLen￿l 8t 1 J•nu¥ry 2025
2.276.309
2,113.519
Pund balaiiEmi 41 31 Dv[q￿b•r 2020
2,129,040
2,270.a09
The sia¢emenl vr nM#tKi¥l ¥¢lwill￿ ¥119¥knw ¥￿1 i¥wilEgd In ¢tw yvai. ￿1 itHY)iiie atwj vxyonElilurn
derive fr￿ eontinuithg a¢iMi*S

THE HALIFAX FOUNDATION FOR NORTHERN IRELAND
STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2025
2024
Notss
Inlangible ass•ts
Tangl￿e 8s8e
In¥eslrnent5
14
16
16
1.180
42,562
2.205.169
3.540
1.153
1,847.622
2.248.911
1,852,215
Debtors
Cash al bBnk ond in hBnd
17
1.579
459.715
224,238
224.238
461.294
Credltor8'. amounts fallln9 du• wlthln
y¥•r
11
1343.2991
137,2001
N•leurr•nl Ill•blllll••y••••
I119.(￿1)
424.094
Tolal assets l•M ¢urr•nt Il•bllltl••
2.129.850
2.276,309
Th& fund8 olth• ¢hartty
Unr•sinthd iunds
19
2.129.850
2.276,309
2.129.850
2,276,309
The Mmpgny is enlilKryd lo lh• •X•Mpt￿ fr•m the ¢y)ThtaW￿d in 477 olthe Compon*s A¢t
20Cfj. for Ihe y¢ar ended 31 Decernber 2025.
The dife¢t*ys ￿nth￿edge Iheir respJnsbilit*$ for eomptyin9 wilh of Ihg CompanM Art 2006
viith respect lo accounting records and the prep8rat*n olfthanial S￿l¢m￿nty.
Th• rn•mt•rn hay• nol required the com￿TrY to an 8udrt ol ts fitt#r￿1 StaWmen￿ Ur￿er Ihe fequlrements
oflhe CrynponwsAcl 2006. forth• y•ar *) in a¢cordwK¢ Ythh sedpJn 476.
These finanual slalernents have beeft wep•re(l in Pro￿￿on8 appltsbk• ￿ ets))pani•8 gJbiKI
lo Ihe small companie$ re9irrÉ.
The finan¢sal ¢latarnents ¥%we approv•d by tho tnJ$teM vi. ..... . ...
nda Ktliv
Trustre
CompaThy wi51ralion numbtr Rtytsteied ruft*er. N1019)19 (Norfhem Irelandl
14-

THE HALIFAX FOUNDATION FOR NORTHERN IRELAND
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2025
2025
2024
Caih Ilows from 0￿r￿lIng a¢tlvltles
Ca$h generaied fromllabsorw by)
21
51.843
1102,0861
Inve•tlng acllvltlo•
Purchaac of lJn9iblt fL*¢d a4wIs
Pur¢hase of investmen
Proc4eds from dhsposal ol irweslrmnts
In¥*Jkn•Tht in¢om¢ rwJN•d
142.0431
16,045.1341
5.783.030
16.827
13.355,4811
3.222.085
31.228
N•t ¢••h y•￿ In Inv•siirtg 8£th11I•s
1287.3201
1102.1681
N•t ¢a•h 9•￿r•tsd from thin¢lng •cllvlll
Nel d•¢rn4•• In Ga•h and Gash •qulv•l•nl•
1236.4771
(204,2541
Ca¥h ind c•ih ¢qu￿•￿Tr￿ al *Thinire ol ye¥
4S9,715
663.969
Ca•h •nd ca*h •q¥Jlvib•nts at •nd ol y•u
224.238
459.715
15-

THE HALIFAX FOUNDATION FOR NORTHERN IRELAND
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
A¢¢ounllng poll¢l¢8
Cherlty InfovmAllon
The H81ifax Foundaiim lor Nothm Irel8n(l B ¥ privats ttfflpany lrnited by 9uarantee in￿[POrated
Ntsrthem I￿18￿d. The regialer•d Off￿ is unit 54. Bl•ck kltymi•iA Sharnd Spa(x EnterpriM Path. 280
Ballygornartin Road. Bolfasl. BT13 3MG.
1.1 8•81s of prep•ratlon
ThA fifiAnt.￿l AIAtg.mènlq h￿V￿ b￿n prnparod th att4)rdanr* Mnth the thariws governing docJJrnent. thè
Cornpan*$ Aci 20C6. FRS 102 1h¢ Financaal RepNliThJ StarKlard apF4icaNe in Ihe UK 8n(l Republic of
Ireland. and the Chari￿$ SORP -AccountsrKJ and ReporDrvJ by Charitie5' Statement ol Recommended
Practice 3plicab￿ 10 tharths prw8rJng their a¢counts In accDrdarKe wrth the Finanoal Reporting Sian¢ard
ap*icablè in th• UK ar￿ RepublK of Ire*nd IFRS 1021-. The ¢hanty ￿ a PU￿1C yefiefii ￿ntity as aehnea Dy
FRS 102.
The fr¢)anoai sthiements aR ryepafeo m sTrning. 1$ th• lUnc￿n•1 currnncy Of the ￿lfl¢y. MoneNry
amounls in these finarrial Btaterrtnts are roundel lo ￿•re8t £.
Th¢ fin•n¢i41 *atfftnl¥ h•¥* t**Th pr•yr•J uTrJer th• hi*iwK•l co•1 wi¥¢nlion, Imodif*d lo indude th
lu•bon of ￿ehOkI pMpert￿S aTrJ to indude prop•rM8 •fid c*rt•th ￿•n￿l Inslwrnents 8t lalr
valuel Th• pnn)p¥l a¢c4unlin9 t￿￿e$ adcpled are #et wl below.
1.2 Qolng CO￿•rn
Al the time ol 8wroving th• financ4al slaternersts. the trustees have 8 rvason8￿t èxpea•1￿lft that the ¢harity
has adegual• r•soyr¢4$ to cmlinug in oper4b.onal existence for thè fof•sÉeAbk• futur•. Thui th• trusi••s
>niinue to ad¢pi the goir4 Ca)ncem basis ol acc4uniiThJ in preparirwj Ihe fi￿n¢la1 Staternents.
1.> Ch¥rltsbl• lund•
Unrestricted fvnds arn •v•il•bl• •t Ihe of tr* trus¢eM in fvrthtr•no of Ih•ir tharit8bl
oty'ectives.
Reslrk* fvndj ar• $uty"e¢l to by (lonor¥ or grantus as to how Ihèy may bè U￿d. Th
purposes aThl u8e8 olthe re8lriCt•d ar• set wt in Ihe noleB to finanrial Btatement
Endov4Then¢ frJnd$ sthiocl its by th)norn that th• cawi mu81 b• mintainad by th•
k*arty.
1,4 Income
Income ts r•ts>anis•d w￿n th• dufity A *gally •nt¢l￿d to it aft•r any p•rfom)anc• C•)nditions hav• t••n m•t,
tho amounts can t* M￿SuMd reliaNy. aThJ rt is wobabl8 thal inc(ffle be recewed.
Cash donatDns are reojgnwd on rec•pt. Othtr donations am rncognisèd or*k the charity has teen notified
ol the donat￿n, unless perfornwnce conortjons requ￿ deferrol ol the an￿Unt Income l&x recoverable in
rn181ion to dMaiions ret4ryed undetGiftAwJ of deeds olc4ven•ni S wnise(E at Ihe time olthe donats"on.
Legacies are recojnised on T￿￿1 or othenwae rf the chanty has been ntsti￿d of an impending distribulion,
the amount B known, and recei>l i& exFecl8d. If the ￿QU￿1 Is not kn¢M. *acy 1$ treated 45 a
conb'ngent asset.
16-

THE HALIFAX FOUNDATION FOR NORTHERN IRELAND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
A¢¢ouniing pollcles
{Con￿nUed>
1ts Expendrtur•
Expend11ure is r£cognised once Ihere i% a legal w CQnStrueth* oblgation lo transl•i e0)r￿1C benefit to
third party. tt is probab￿ Ihot a transfer ol benefts w# required in Settknionl, the •m)unl of
the Ob1KJat￿n can be measured reik8bly.
Expendilure 15 da5￿￿ by actsvity. The cs)sts of each pre made up of th• lot81 of dtred eosts and
shared costs. induofiw support cosls ¢nvolved in undèrtakw¥J e8¢h aawty. Direct costs attributable lo a singKg
aGIivily are alloG•ieU di1￿UY lu that aoivlly snared costs whl¢h con1nDu￿ io more Ihan one acbvily and
support costs whth are not attnbthab* h a 5ingk arè èpp)rboned b¢heen th￿ athviti08 on a b•*s
consistent with lttè use ol reswrces. Ctnlral statl ¢4)$ts are alocaled on Ihe basis of lim? spent. and
e￿ti*l￿Th tharoes •r• on [￿yt￿n ol ** •$5•fs ug4.
1.8 Inlanglblo Ilxed ••i•ts otherthan goodwlll
Int*n¢ibk• awiiirod •wr•t•ty fvorn a bts*ffl•M •M r•cognit•d at e•w #ubfjoquonty ffl••¥ut•d
t p)$1 leu at￿m￿￿ted wnorttsabon and apxNlaied #mpairmènt bs8eJ.
Inlang*l• assets ats)uired on buyness cthntsnalions ar• r•r))gni¥ed sepafatdy frorn good￿11 al the
acquisition dat¢ *tsre rt 18 probable Ih¥i the •XPded econom￿ bBnefit$ thal a￿ attributabl¢ lo the
8ssel ￿11 flow to the enlity and Ihe lair value ofthe asset Can be ffle8su￿ reliably." the 1rst8nglb￿ uaet ari1•$
fffom eJ)ntraclual or oth•r1•gal ThJhts', and Ihe intargible 8$3el is sepamble Irom th¢ entity.
Amort￿l￿ 1$ rK¢gnised w 85 to off th• or Va￿•￿"0Th of•Me¢¥ kn8• their rewdu•l v•lu•i ov•r th¢lr
us￿ul IN•$ on the b•sèi'.
Compuler Soihvar•
33.33% Strn*Jht Lln•
1.7 T¥iiylblJ nA¢d ••8•ty
Tan9ible fixed 8ssel$ are inilhilty rneaw)￿ •t ¢xi* and aubwuenuy m•a8ur•d Jt cost Qf valua￿On, nel ol
d•preaation and any lmpairnent b$8es
D•pr•that￿n is Ittogni￿ 80 ¥3 to off th• oxi orvalutition ol ai*ts tw RsAlual VI￿•$ over th•ir
uselul INes on the follo￿n9 base$'.
Fixtures and ffttir8s
Corrwlern
10% Str¥i9ht
33.33% Str4hl Line
Tho gain or W 4risir& on Ihe disposal ofan as8et ts de*rmw￿d as the diffe￿nCe behveeTh the 8ale pro¢#d8
and the canwng valu• of the and ts reeognwi th Ihe statsw*nl ol finan¢41 a¢tivitres.
1.8 Flxed assei I￿eStMents
Fixed asset inve51rnenl$ a￿ initkally rrea5vred ai trarwtrJn wc¢ exduding transadi¢n eosts, and are
$ubwuenlly Irt•￿red al fair valu¢ ai VilE* Wing ChaThJe¥ In tsif Valuè arè [eC£gn￿ In n•t
incomellexpenditurel forthe year. Transaclbjn costs are expensed as Incurn￿.
1.9 Implllnnent gf fix•d ••wts
At each reporting end Oate, Ihe charity Ihe carryiw afftsjnts or ts tarfji￿e and inlangible assets to
determine whether there ss any indKabon Ihat those asststs have Suffe￿ an impairnEnt loss. If any wch
Indir￿*4￿ exists. th@ eee•v•rabKg amount of a￿1 ￿ estirnoted in order to &*t¢￿irl0 the extent C+f tho
impairmenl Ios5 lif any).
17-

THE HALIFAX FOUNDATION FOR NORTHERN IRELAND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
AccounlSn4 pollehs
IContJnuedl
1.10 C••h and Gash •qulvalen¢•
Cash and equNalents I[K￿de in h•k1 •1 eall with banks, other short.term liqukl
nve$ts7*nis ￿th oThJinal maturitw ol three ffrtjnths or IMS. •r*J b•nk mrdrnfts. overdrats are Shown
within borr(￿Ing% in curTh7nl liabilit
1.11 Fln•n¢l•l In•lNments
Tho ¢h8rily has •l•ct•d lo apply th• pro￿1￿￿￿n8 oi Secboty 11 'B¥giC FinBnryal InsffiJn*n12' s￿￿ttn 12
'Other Finanoal Instwff*nl$155uès' of FRS 102 to all of its ffina[K￿ ffistruments.
Finanual instruments ore rec4ni#d thè chaThV$ balpnt* sheei when the charity 1>o¢*m•s party to the
¢onlractual pro¥ision$ of the inslrument.
Fifianu81 a$sels and tsabililies afe olls¢t. ￿th Ihe nel amounts Ptesented in the finanual sia¢emeiiis, when
Ihgrtt ia ¥ hJy¥lly ¥rifww8tJ¢ rght lo &?t off the r•co9nis¢d •mounty •ft(l th•rn 15 an ￿lènt￿n ¢0 on o nol
ba¥•5 or to rèalilè the 8sset a￿j selk the Ikqbility 51mu1lar￿￿8ty.
B••k Ilrnn¢WaM•ts
Bagc finaneiil %*ttich indude deblors and cash and bank balant*s. are initially measured at
trOn￿e￿on pri¢e Induding trnn88c*￿ ￿lts ¥fid •re sub8eqL*n￿Y carried 81 8rn0rt1oed cost using Ihe 8ffe¢tiv•
int•rest meih¢d the arrangemefii constrtules a financing tMn58Gb)n. whofe Ihg transaction li
me85ured ai the present Val￿ of the bjtufe wipis discounted ai a rna￿*t f8to ol Inte￿11. Finantyil a8Sè11
d•88ffied 00 f•e•wa￿ wthin cffje >t¥r ar¢ not anb)rti8ed.
Bask flnon¢lal Ilabllltl•s
Basic finan¢ial118bilil*S. Indudirwj (YBdrfOrn b•nk lts•ns ¥r• inthally reujW￿Id 4t tr•nM¢bon prk• unl•
Ihe arrangemèni tOn$lituies a financing transacl*in, whère the debl instrument is measured at Ihe present
value of the lulurt paymtnts discounted at a market raté ol inkrest. Finanoal liabilit*$ ¢10￿fied 8$ payabl•
thin one year are not amoth•d.
tr•b¢ irotrum•nl• •r• wbtyequ•ntty t•Ni•d •1 •mortiwd e•¥( th• •ffèdw¢ rote ￿th0￿.
Trnde rJedilors are c&IvJaib)ns to pay lor goods or ser¥ic4s Ih¥l b•en acquire¢J in the ordinary couw ol
•rxtiiinA Irtsm lupphers Amoun15 payable aro c4assff*d 88 Qjr￿n1 habilthe$ il paym•nl is duo wrthin one
ar or ￿. 11 not. Ihey are presented a5 nofyujrreni Iiabilrf*$ Trade creditor5 are reco9ni8ed Iniually at
transaction prK* and subJe4uenlly measured at amortised c05t usng the effedive interest method.
D•rn¢ognftlon of flnanclolllablllll•s
Finan¢Aal Iiabililie$ are derecJ)gnised wtthi th• owty's c4Attadual or •re drf¢h¥rged or
ne•l*d.
1.12 Employee benefits
The ¢osl ol any unus•J I￿l￿aY •ntsM•ment is rec￿￿￿￿¢￿ in t￿ perK)d in whbth th• •nWoy•e$ seNi¢es are
received.
Tenninab'on bBneffts a￿ wn*ed immedk8tely as an expettse thn the chanty ￿ demor*tMbly ec¢nmitt•d
to terminate the e￿￿0yr￿Cnt of •n empl•y¢¢ orto provNle ter1n￿atIon beneffts.
18-

THE HALIFAX FOUNDATION FOR NORTHERN IRELAND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Crltl¢al accountsng •stSmat•s •nd Judg•Th?nts
In the applKation ol the tharity'J O¢ÉOUhbrtg poli￿. Ihe Iry¥l¢es A￿ required to rnakc judgements. cslimate=
and assumpb.ons abwl the carry1r￿j amwnl ol a55ets and liabl￿￿e5 that are noi ￿adItY apparent from other
8ourcé8. The estimotss and 8ssocial8d 8SsUrywt￿ns are based on hi5tori¢al ¢xp•ri•fieé •nd olhor lactor8 that
aré eonshlerÈd to be 1É￿VanI Adual results may differ from these e5timales.
Th• esb'mates arbJ un(lerfying pmurnptiw are on an ongoiryd bas¢s. R•vi8lons lo accountin9
estimates are recoJnised in the perbjd in the esb.maie is reY*ed where wi$ion 8fferts only that
peft￿. Qf in Ihe penod ol lh¢ and fulure perK*Js whe¥e Ihe rev15￿￿ anect5 both tyjffent ana fvlurè
perSods.
In¢om• from fjon•won• •na i•g•¢w•
UN•strlct•d Unre•trlctad
fund%
luna8
2024
2026
Covenant Incom•
Costs Conthbutson
Oonoted goods teThi￿¥
1.948.364
187,500
1.935.749
150.000
33.820
2.136.833
2.119.569
Ine•m• from ¢h*rbtsbl• aellvldm
Unr••trietéd Unrtstri¢t•d
funds
fund$
2026
2024
Grants R•tumod
Othèr ifteornè
13.640
7,637
In¢om• Irom In¥••trhints
Unrgstrlctod Unreitrfcted
funds
fund$
2025
202
Sh8f8 t%v*lend Incoff
16.827
31.228
19-

THE HALIFAX FOUNDATION FOR NORTHERN IRELAND
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED}
FOR THE YEAR ENDED 31 DECEMBER 2025
Expend1￿￿0 ¢>n Gharllable actlvilles
Unrogtrletèd Unttttrleted
Fund$
Fund¥
2025
2024
DlrKt Gos
Grants Payabkl
2.012,918
1.627.783
Sh•r• ofsupport •nd w•minc• co•ts (••• nots n
Support
383,036
7.?00
373.333
5.000
2.403.156
2,006,118
ATr•ly•l• by lund
Unre$in*d lufid•
2,403.156
2.￿6.118
Supporteo•ts illoMt•d to *¢tS¥115•1
Ufirtstrf¢t•d
Funds
2026
Tolal
2024
Slaff tyJo16
TnJsi•e Expofi9•s
Profess￿81 Fets
t$tsbli¥litii¢rii
Outreach Costs
minislrati¥e Expon*i
271,246
3,541
29.629
271,368
4.475
23,864
18,150
16,098
39.389
5.000
20.611
57.811
390,238
378.333
Nèt mov•m•nt In fun
202S
2024
The net rnwmtnt ￿ funds r4 slated 8fterdMrgi￿C1edrtI.rS)..
Fees payable for the audrt Of Ine cnanws hnarwi s￿￿[l￿nts
Depreciation of u*n•d [￿e¢ assets
Amofy$aiw ofinlaThJibk a55ets
7,200
3.000
1.257
2.360
Trustee8
Trustees. expenses relatè kn the pa￿ent or ￿l[[th[ser￿nt ol èxwnses in respect of recNitrnent. IrainiD9.
tiavel. accommodation. or other intsdental LX)sts_ £3.541 12024.. £4.4751 w3s paKI by the Foundation on bEhalf
of 12 Tru¥t¢eS￿th0 8eThed durir8 the year. No Trustees ￿￿￿ed ¢>Jt ofpodr•t eXpeN￿l2024.. Nill.

THE HALIFAX FOUNDATION FOR NORTHERN IRELAND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
10 Employees
2026
2024
Nurnb•r
Numb•r
Ernployment costs
2026
2024
¥nd sBIBitS
271.246
240.162
The number ol•rnpW¢s*4￿￿ annupl r•mworaI￿n than È60,000
188101
2026
Nurnber
2024
Nufflb•i
£70.000 to e80.000
£80,000 kn £90,000
R•rnun•rntlon of k•y m4nag•m•nt p•rnonMI
The remun0rnt￿ of key rnarwem•nl p•rnonn•l wa8 a8 I￿1
2026
2024
Ag9rngai•
122,¥C
Tn? Key managenwt ot ID• FOu￿atron of IM fui trn• cn*f Ex•¢￿￿ and the part time
Grants Managèr.
11 1)ther•xpend1tt4r•
UnreBtrlcted UnreBtrtcled
funds
fund•
2025
2024
FinaThtsng
6.146
8.368
-21

THE HALIFAX FOUNDATION FOR NORTHERN IRELAND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
12 Galm and los￿ on invesbmnts
Unfaeldet•d Unr•¢tri¢i•d
fund5
nds
2026
2024
Sakry of investh)8nls
95,543
18.840
13 T¥Xl￿on
Th¢ thanty 18 •x•mpt Ir¢m t•x•tM on il• aclNilMtttauM all irKome 16 applipd lor ¢*aritab￿ PLtrp08e$.
Cofflput•r
Solhb*M
At 1 January 2025 31 t)tthnb•r2025
42.C69
Amortl8•tlon •nd Imp•lrnwnt
Al 1 Jonuary 202S
ArnOrts¥•￿ dwi9¢d lor the year
38,529
2,360
At 31 0ewrn￿r 2025
40.889
Carylng lrnount
Al 31 Oe¢ember 202S
1.180
AI 31 OK4rthr2024
3,$40

THE HALIFAX FOUNDATION FOR NORTHERN IRELAND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
16 Tanglbt• fixed a$8•ts
FlrttuM•4nd Comput•
Toi•l
Cost
At 1 January 2025
Addition•
?S 791
42.043
27 492
63.283
42,043
At 31 D•carnbgr 2025
87,834
37.492
105.328
D¢pr•¢l•tlon and Smylrm•nt
At t January 2026
Depratia￿on tha¢9ed *i year
25.608
27
38,S22
607
82.130
634
At 31 D•¢•mb•r2026
2S,63S
37.129
62.784
Carylng amount
At 31 DoMmb•r 2026
42.199
363
42.582
Al 31 Dgc•rrthr2024
183
970
1.153
18 Flx•d ••••t InvKtrn•nts
Ll•t•d
Inv••fmgft1•
Co•t orvjluatlon
At 1 January 2025
Addition
Valuatitn C￿n9•¥
DISP￿
1,847,S22
0.04￿r.134
95.543
15,783,030)
At 31 D8￿Mber2026
2,205,189
¢•ffyin9 •mounr
At 31 C￿ember?02$
2.205.169
Ai 31 D•￿m￿￿r2024
1.841.522
LQThJ tern iflves¢ftxnts are the unrteo Kjnpjom ano •yJsr prmaniy to prow¢J• ¢nve8uNni rnium for
lh£ Foundatien.
17 Debtord
2025
2024
Amounts falllng wlthln on• year.
p￿paY1yeftts and aeuued In￿Me
1,579

THE HALIFAX FOUNDATION FOR NORTHERN IRELAND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
18 ¢redltor•: amounts f•lllng due wlthln one ￿¥r
2026
2024
Tr8de u&iliys
8.251
3￿.•15
9,684
Acwab and deferred ￿corr￿
20,449
J43,299
37,2C￿l
l• UnrHtrict•d fund¥
Th¢ unr¢5tricted funds of the charty comw8e Ihe unexpend*J balances Ofdonat￿nS and gran15 whth #M
nol aubJeGt 10 5PeCik by donors and grantors as to hcw they may be uxd. Thex indud
desgnated lundswhth have been set 8spJe tyjt olunrestficted hjnds by the tsuslees for speofK PUfPOS
At l J•nu•ry
In¢•mlng R••ourn••
2026 resourw •xpendqd
G•ln• •Dd
At31
D•c•mbei
2026
G•n•r•l fvn
2.276.309
2.167.3C
12.409.302)
95.543
2.129.850
Prnvlou• ye•r.
At l J•nu•ry
2024
In¢omln9 R•8our¢e•
***ourt*A
•xwTrnd•d
G•ln• •nd
At31
D•e•mbor
2024
Gener81 lundl
2.113.S19
2.158.434
12.014.484)
18.840
2.276.309

THE HALIFAX FOUNDATION FOR NORTHERN IRELAND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEM8ER 2025
20 R•l•t¢d party tAn5acllons
Ovrin9 lh• y•ar. a numè¢r ¢1 grants and payrnents vKr¢ Wh4￿ • trus** or 8tsff rnernbar ol th•
ftyjndation is 8ffilk8ted to a confie￿ed organi5ation.'
Tnjsiee A￿¥￿ 8enn8tt i& ¥ Intsstee of Belts$t Chanlabkn Socth 18CS). BSC Clifton Hou58. where the
Foundation s oifb2 was th￿Ie¢l frryn January- Novembèr 2025. Tly *tre paid £14.066 during 202512024..
£19,835)
Tiu¥l¥¥ J¥iiiiy Ebb¥gv i¥ • former errwyee ano ujnsunant tw E￿Or￿S & Gompany soiirjtors. In 2Q22,
Edward$ 8 Company were apw'nt•d J¥ s0lirylorJ for Ha*x Fowd•tA)n for North￿ Ireland. They paid
£2,900 during 202512024.. £2.6411.
Trust￿ Jenny Ebba9e ré a TnJst•• ot Ihe Nothrn ￿elaThd How. r•c*w•d Mat&￿d Giving awardi
t01alli￿ £3,086.
Tnjiite Angela Hodklnson Ls a I￿￿•È of IMSPA. TW fec•i¥•d a Community FLEX grant 01 £4.300 12024..
Nill and • M•teh•d Giving V•¥ard 01£5C¥)12024 Nlll.
Gfant6 M#ntsyor, Joonn• Bymrj i• • volunth•r lor FrierKl• gf Cd•nd•ry. Th¢y fet*i¥•d ESCO under th•
M8t¢hed Gwing Scheff*12024.. £Sth11.
Grants Officer. Cafoline Fuiion 15 B ol Fr*nds ol C￿thy Stknl. TW rec•Nel • M81¢)
Giving award of t5rxi12024.. £6001.
A fel•tiw of Grants Offic*r. ¢)r¢kfie Futton i¥ a Truste• of ¢yWk*ey Cfymmunity P•rtMrnhip. Th•y
recel¥Ad a THRIVE Granl of£12.48312024." £4.71KII.
Halifax Foundati¢n for Northern Irdan(l ar• memtern ol NICVA. Tlw rKeNed col￿t￿n1th support
m•rhb•r*hip lotalbng ¢2.78012024.. È7.880).
H•lilax FeuThaaiion for Northern Ir•￿Tra am mtrnbwj of C03. They rnc•w•d ￿#r 2 ol Iheir EMPOWER gf•nt
of £7,26012024.. £9.0431 and 0lh•r 01 £19.7Tr) 1nd￿lIVj ¥w4rd$ so￿￿$hI9. c¢ll•bornb'ofi Support
and mernbernhip f¢es.
rA•tt gen•rated frrJNab•othd by) op•Allon*
2025
2024
IOefioiysuolu$ forthe ymf
1146,4591
162,790
Adlu¥tments for:
Invesimeni ineorne rec¥)3nised in statem8nt offi￿rt¢181 aoivit
Gain on di$posol of in¥e51rnents
Deprec•a*'on an(1 impairmeni of taNj￿>￿ fuèj awts
116,8271
195.5431
2.994
131.2281
118.8401
3.616
Movements In worfKlng caphal-
Decreasellincreasel in deblor5
jncrea8ellde￿osel In ¢rtditO
1.579
306.099
17191
1217.7051
Cash generat¢d fr￿￿(￿b50rt￿d by) operdtlons
51.843
1102.0861
22 Analyils of ch•nys in n•t lun
The Charity had material debt during tl* year.