l port on the accounts of the o)mpany kn the year eNJed 31 August 2025. whlL are sét out on pwjes sen to eighteen. Respective regponsibililies of Charity trustees and ex•niner As the charivs trustees (and also the dKedots for the of LXJrnP8ny Law) you are responsible for the preparalw)n of the a(xx)unts in accon the rUirements of the Companies Acl 20L. Ha¥ing satisfied mysewthat the charity is not subpd to audk under c(ry)any18w and is dijible for irvjependent examination. it is my reswnsfftJty to: examine the accounts uler SecKJn 85 of the Charities Aca foksw the procedures laKI down in the general Direcltons given by the Charity ConKnIsn for Northern IrelarKI uThler SecDn 65(9)(b) of the Charities A(a state whethw palrnlar matters have to my 8tt8ntKIn. 8asis of th8 ind•p¢ndert examinetrs rewt I have examined your tharity accounts as required utyler Sec1 65 of the Ch8thies Ad and my oxaminatwjn was caThi8d out Ni accordance the general gin try the Charity CommissKJn for Northem Irela1 under Seclion 65(9)(b) of the Chaiili8s Act. The exomln8tion Included a reTr•i of the aLuunting rordS keK by the chanty aThJ g ojnparison of the attounls esentl wlh those records. It also inc4wJed consKleratM)n of any unusual itefFts or disclosures In the accounts, and seeking e%nat)n$ from you as charity trlee$ conM¥Vj any such matters. My rol8 is to state Wheth any Materi haN come to my attention me cause to b81i8ve: That atlYd reco were not in ac(xKtsnce wlh Section 388 ofthe Companies Act 2008 That the ao>)unts do not atxord with Ihose a¢counlirwJ [euJ1$ That the aC0ntS do noi ¢ompty with the ac£ountirKJ requireNnIS of Se(i)n 396 of the . Companies A¢1 2006 arvj with the methods and pri$ of the Chartiies Statement of Recommendwj Pra1 appkable to charities paring their accounts in accordance with the Financial Rewrtiw Stsndard aFoltsble in the UK and Repu of Ireland That there is further infonnation needed for a woper undeT5tandiw of the a(xounts to be reached. Ind•pondent examinees stal•m Since your chaiity's gross inc(e exceeded £250.0 your eyaniner nijst be a ffmber of a list LKYJY. I can o)nfim that l am qualtfied to uThJertake the examiwts)n because l am a member ofthe AsSoall0n of Chartered Cerllfied A¢o)untants whi( is (e ofthe listed fxjlies. I have ()mpl8ted my examinatK)n aNI ha no concwr6 in resped ( the rnatteryJ (1) to (4) listed atM)ve and, in connertK)n wlth fOlkwW the DI#nS of the Charity Comrnission for Northem Ireland, I ha fourKI no that requre draé¥iNJ to yiwr attentM. Nh3el Danport FCCA The Association of Chartered Certrfth A¢countants Page 5
Examin•ts Report to thv Tnthos of S.M. Vint & Company Chartered Certifred ACC¥ntants 8 Newry Road Banbrx1ge Go. Down BT32 3HN Date.. Page 8
Statement of Financial Acliviiies for the Year Ended 31 Augitst 2025 2025 Total 2024 Totsl fvnds fuThJ Notes INCOME AND ENDOWMErirs FROM Donations and lega EXPENDITURE ON Clwitable a¢tivit*$ Sisterhood Compassion Charitable Ents PMiseS Costs Repai & Maintenance Accounlanw Fees Ministry & support staff o)sts Donations to mssp)ns & tharities FObank Other 249 463 34.177 55,128 14 1,116 104.949 7,214 35,703 817 64.423 34.049 64.423 63,138 29.089 1.324 I.497 508 1,324 153.640 508 35,528 832 30.143 224.633 239 828 NET INCOMEI(EXPENDITUREI 12.196 .52 40.693 5.527 (26,172) Net movemént in fd9 6.669 46220 52,889 P6,172) RECONCIU4TKX4 FUNDS Total funds twht foThvard {1.411) 54.778 53,367 79,539 TOTAL FUNDS CARRIED FORWARD $3,367 The notes fomi part Oft1 rm181 statements
Balance Sheet 31 Aiwst 2025 2025 2024 Total funds fund funds funds Notes FIXED ASSETS Tangible assets 3.072 30,874 33,948 CURRENT ASSETS Cash at b8nk and wi harKI 18,489 72.535 91.024 44.874 CREDITORS Amounts falli due tlhin year 10 16,303> (2.411) (8.714) (17,474) NET CiIRRENT ASSETS 27.400 TOTAL ASSETS LESS CURRENT UABIUTIES 15258 10D.998 116.256 67.699 CREDITORS AnKnts falling due after nK¥elhan one year 11 (10,Ix)IfJ {10,000) (14.332) NET ASSErs 5258 53,367 FUNDS UnrestrvAed funds Restrioed furvJ5 13 5.258 998 (1,411> 54.778 TOTAL FUNDS 106.256 53,367 The charitalAe o)mpany 15 enlitluj io exenwkn frDm Se(aK)n 477 of the C(Ynp8nbes A(# 20LK forthe year ended 31 Aug(& 2025. The rnernbe have not requffed the (¥)mpany to obtain an audti of Its financtal sL8temenls for the year ended 31 August 2025 li acc%lan1 wiiti Sedion 478 of the Companies A(4 2006. The trustees ackn(Mledge their resFK>n51x"litiP5 for (a) ensunng that the thaFiith coffpany key a(yx)urtro recorts that with SectK)ns 388 and 387 ofthe Companies Ad 201X aThJ (b) weparing financial staennts whKh gi a true and fair view of the state of 8ffaifs of the charrtable company as at the of eath fR)an(ial year and of ils surpS or deficit for each fin8n(xal year tn aOrdanCe with the rwuiremerts of Sedions 394 and 395 and which oiheNYtse corwy with the rUirem of the co3n185 A( 2Cth to fftiancial statemenls, so faras appIable to the charitable company. The notes forrn part ofth8se finaXa1 statements Page 8 cofttinued...
Balancè Sheet. cortin4d 31 August 2025 atitable ojrnpanies sutry'eL# to the srrrdll coThyanies rwJin. an(iaF sLqleff*nts a00 by the Boanl of Tnjslees aThl authorned for issue on Tr5 .fvIAJ..2Q2Aand were srgned on Is behaKty." K A M¢Cornb- Trustee The notes fomi part ofthese fmanc381 statements PaJe 9
Gra¢e Genorntion Notes to the Statements for the Year Ended 31 Augusl 2025 STATUTORY INFORMATION In the event of the tharity being wourwl up, the liabilty in SpecI of the guarantee 15 limited to £1 per member of (arity. The COan5 registered number lStered office address can be found on the Company Irrformation page. Accou POUCIES 8asi6 of prewing the financial ststsments The finanGtal statemerts of the rlwrtatAe ccryny. whKh 15 a benefft enbty under FRS 102. ha been prepared in a(wrd8n with the Chltes SORP (FRS 102) 'Accounting and ReportiwJ ty Charilies". effnt of RecofflThI81 PrdC1 appli(xbte to harities preparing their accounts in accordance with the Frnancial ReFKJrting Standard applicable in the UK and Republic of Ireland (FRS 102) {effectTrNp 1 January 2019),, Financial Reportrng Stsndanl 102 Tre Fmncial Rewrting Standard applicabk in the UK and Reptsblic of trePdnd' and the CcTrpanies Ad 21KB. The finencaal stateff ha been PPare[l underthe historThl cost Income All income is recogni51 11 the ement of FinarK?al A(%ryties once the charity has entitlement lo the fijnds. it is wibable that the Hicorne Thl be recei41 a the affUt can be measurwj reliabty. Expenditure liablS are rec(Jnised as ew)enditure as sIn as there is a legal or constructi obhgation commIti the chanty to th exwKliture. il is pDb8t4e that a transfer of eix)nonc beneffts will be required in settlement aThJ the anTh)unt of the OalKIn can be measured reliabty. Expendiiure ts arxfwnted for on an ama15 basi5 and ha5 been classifiwj under headvw that aggregate aH o)st related to Category. Wiere costs cannot be directy atti)bu to partilar heaj1S tty Ie ert alktsted to a(apAtS on a basis consistent with the use of resources. Tangrble fryed assets DePClaI10 15 PTDvK1 at the folknvwig annual rths in orderto vffle off ass 0r fts imated useful Tr. Fund accourting Unrestricted fund5 Gan be u1 in acoNdan 7hilh the (arts otle(#1 at the IfrtIon ofthe Irustees. Restricted fuThJs can onty be Ik%ed for pthlar reslrKaed wrKeS within the obierts of the charty. Restridions arise when spetsfi by the d(mor or vthen futs 8r8 ratsed for particJJlar restrrcted purpc6es. Page 10
Grace Generalion Notes to the Ffftan¢ial Slatements. contin1 the Year Endèd 31 August 2025 Further e*an8tion of the natu and Kxffpose of each fiJTrl is indJed in the notes to the financial statements. Hire pur¢hfyse and leasing commSlments Rentsls P8KI under operatKu leases are ch8rg&l to the Stthnert of FanC4a1 Acbvthes on a straKJht knne basis overthe perK)d ofthe kne. Ponsion costs and other post4etirement benefits The charilabl8 company operates a defined contributv)n pension scheme. ContributK>n5 payable to the charrtabk ujffrf)8n5 pens sckneme are charged to the Statement of Financi81 ACtIleS in the periJ to which they relaie. D(MTK)NS AND LEGACIES 2025 2024 Donations Grft aid FObank Grants other 312,869 24.087 25,071 10,IYJO 839 158,755 23,807 31,094 372.866 213.656 Grants recetved. in¢kNled li the are as folkms: 2025 2024 Othergrants Pffje 11
Notes to the FHMncial Slatements. conlind forthe Year Ended 31 August 2025 CHARITABLE ACTivrrES COST8 Support (see note S) Totals Charitable ENErts Premises Costs RepaS & Maintenan Ac(%Juntancy Fees Ministry & support staff o)sts Donal¥)ns tQ mi&5K)ns & chari Foodbank Other 84,423 62.238 64,423 63,138 1,324 1.324 153,640 508 35.528 832 153,640 508 35.526 316921 SUPPORT COSTS Goveman Premises Costs Accountancy Fees Other 1.324 832 NET INCOMEI(EXPENDfwRE) Net incomel(eXr*ndire) i5 Stat&J afterclwgW(crnJtry): 2025 2024 6,353 14,569 Other leases Pffje 12 continued...
forthe Year Ended 31 August 202S TRUSTEES. REMUNERATION AND BENEFrrs The tfAal arn(t of reThneral re11 ty Inthe5 and the ca)sts to the aYwAoyer in the yearwas nil. The vffie no Intee5. ext*w paKI for the Jpar eth 31 2025 nor for the year ended 31 AtvJust 2024. STAFF COSTS The aNerffje )Trthty number of empwes durH¥J the yearwas as folky5. 2025 10 2024 No ernployees re1%d emo1unts in excess of£60,000. TANGIBLE FIXED ASSETS IM0vements FlureS aTh Tola At 1 September2024 8rKI 31 August 2025 152535 DEPRECNTK At 1 Septernr 2024 ChaTrJe for year 73,097 39.139 112.236 At 31 August 2025 118 589 NET BOOK VALUE At 31 AUgt 2025 17.317 16.629 33.948 At 31 Aug1 2024 Page 13 continued...
Notes to the FHMncial Stalements . continwl for the Year Ended 31 August 2025 10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 21)24 Bank loarns arNJ 0rdr8 (see note 12) Trade credFEo Social security a1 othertaxe5 Pension AccruaLs and deferred inc4xne 2,410 2,139 1,831 534 8.824 1.489 4,861 8.714 17.474 11. CREDITOR8: AMOUPllS FALUNG DUE AFTER MORE ThAN ONE YEAR 2025 2024 Bank loarks (see note 12) other roans (see note 12) 4.332 12. LOANS An anatysi5 of the maiuty of loans is gi%M t*knw. 2025 2024 Amounts falkng due vithin one year dernth: Bank loans Arnounts fallng due between Iwo and fwe yea. Bank loans- 2-5 years other bans- 2-5 years 4.332 Page 14 ntinued...
Graco Gonwalion for ihe Year Ended 31 August 2025 13. MOVEMENT IN FUNDS Net At 1.9.24 in funds funds 31.8.25 Unrestricted funds General fund (1.411) 12,196 (5,$2n 5258 Restricted ndS Buik1ing fvnd Foodbank Chihjren a1 y(wJth 22,881 31.897 36,380 (1.220) 17.962 (10.240 18 20,429 TOTAL FUND5 52.889 Net rno¥emenl in funds, K)dud•J in the abolt are as tJL4Ms: Incomvig Resoutres Movemenl Sour expended in fvnds General fund 236,829 (224.633) 11193 Rostri¢ted funds 8uikling fund Foodbank Chiklren and youlh 65291 35,070 (28,911) (36,290) 36,380 (1.220) TOTAL FUNDS Page 15 contlnued...
Gra Genernlion Notes to the Financial Statements. continwl for the Year Ended 31 August 2025 13. MOVEMENT IN FUNDS - cortirn*d Trartsfe I)ment belween in funts funds At 1.923 31.8.24 Unrostridad funds GenpJal fijnd 97 (1.411) Restricted funds Buikjing fvnd Foodtkgnk 35,901 (14,523) 1.503 22,881 37 590 31.897 73 491 54 778 TOTAL FUNDS Compaf8trrfe net movement in furKts. in the al)ov8 are as follcms: Ino)mffig Resour Movement reSoUrS expended in funds Unre$trided fd9 General fuTrJ 180.316 (187.872) (7.556) Restricted funds Buikling fund Foodbank (16.12T) (14,523) TOTAL FUNDS PaJe 16 orUJ...
for the Year Ended 31 August 2025 13. MOVEMENT IN FUNDS - cortiThnd A cuffent year 12 aTrl year 12 montts pJsit)n is as lolkyws: Transfers nement belween Al 1.923 in MK15 At 31.8.25 Genernl ftm 4,640 (5,430) 5.258 Restricted funds Buikjing fund Ftx#Jbank Chiklren aThJ youth 35.901 37.590 21,857 19,465 (5,313) (11,848) 18 77,223 20,429 TOTAL FUNDS 79.539 26.717 A ojrrent year 12 and year 12 rn(xth Comtr1 net rnoment in fvrmts. induded in Ihe afthp are as folknvs: In[ling Resour$ M0veffnt General fui 417.145 (412,$05) Restricted funds Buihjing fund Foimjbank Chikjren aThJ youth 66.895 66.806 {45.038) (72.119) 21,857 {5,313) 169 377 TOTAL FUNDS PJe 17 continued...
forthe Year Ended 31 August 2025 14. RELATED PARTf DISCLOSURES Thwe were no related party tr8nsacaM)ns frKthe year eNled 31 Awust 2025. Page 18