Northern Ireland Perinatal Trust Statement of Flnancfial Activities for the YeAr Ended 31 March 2023 31.3.23 Unrestricted fund 31.3.22 Total funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 53,646 118,224 Charitable aetlvlties (vrants Rcceivable 810 Investment income Other income 50 38 3,600 Total 122,672 EXPENDITURE ON ChArltable actlvltle8 Direct costs Support ¢osts 65,881 60,317 528 TotAI NET INCOMEI(EXPENDITURE) (14,413) 61,827 RECONCILIATION OF FUNDS 'rotal fijnds brought forward 237,699 175,872 TOTAL FUNDS CARRIED FURWARD 223,286 237,699 The notes fomi part of these fu0claI slatements Page 6
Northern Ireland Perinatal Trust Balance Sheet 31 March 2023 31.3.23 Unrestricted fund 31.3.22 nds Notes CURRENT ASSETS Cash at bank 223,886 238,227 CRFDITORS Amounts falling due within one year (600) (528) NET CURRENT ASSETS 22.3.286 2.17,{)1)() TOTAL ASSFTS LESS CURRENT LIABILITIES 223,286 237,699 NET ASSETS 223.2() 237,()1)l) FUNDS Unrestrictsd funds 2?.1,28() 2.37 ()99 TOTAL FUNDS 223.28() 237 699 The financial statcments were approved by the Board of Trustees and authorised for issue on 29 January 2024 and were signed on its behalf by: 01 24 Ms Maurccn O'Dowd - Trustee Th¢ notes fonn part of these financial stat¢ments Page 7
Northern Ireland Perinydtal Trust Notes to the Ffinancial Statements for the Year Ended 31 Mareh 2023 ACCOUNTING POLICIES Basis of prL'paring the financial statements The fiiiancial st<lteineiits of the L1141rily. which is a public benefit entity linder FRS 102, have been prcpared in accordaiice witli the C.liai'ili¢s SORP (FRS 102) 'Accounting aiid Reporting by CharitiLs'. Si¢iicmcnt ot. ReLomniei)ded PraLIiLe appliLiible to charities preparing their accounts tn accordanbe with the fiiiaiicial ReportlTl& Staiidarcl <ippIic(1bl¢ in thc UK aiid Republic of Treland (FRS 102) (effeLtive l Janliary 2n19)', fin(tIiLiiII Reporliiig Siaiidai-d 102 '1'h¢ finaijcial Reportiiig Slondard appliLdblc iii IhL' IJK aiid RLpubliL of irel¢iiid' aiicl thc Cliaritie.s Act (Nortliern Irelaiid) 2008. The financial .sldtei)ieiit.517ave l)Len prcpcd under thc lii.%torical cost convL'iilion. Income All income is recognised in the Statement of Financial Activities once the charity has entitlement lo the fuiidy, it is prubabl¢ that thc incomc will be reoeived and the amount Can be mea.8ured reliably. Expendlture Liabililics are rccogniyed cxpenditure as soon as thLre 1.9 a legal or constniclive obligulion coini)ulling th¢ charity lo that cxpcnditur¢, it i.s probable that a transf¢r ol cLoiiumiL bcncfits will be reqiiireil in settlcment and thc ainount of thc obligali()i) cali bu mciisurcd i'cliahly, Expeiiditurc is accoiintcd for on an accruals b¢lSiS and ha$ been cla.$8iliL'(l iinclL'I' Ii¢¢idings Ih¢lt aggrcgale all ¢(Isl related to the category. Whcre costs cannot be directly attribiiled to PÉirliLiil4ir hc<idings tliey have becn allo¥dted to activilies on a basis consistent with the u8e of re8ourL&%. Grants offercd subj¢ct lo conditions which have not been met at the year ci)d datc are notcd as a LoMltMent but not accru¢d ay oxpenditure. Tydxation Thc charity is cxempt from tax on it8 chaiilable activities. Fund accounting Unrestric*d funds can be used in accordanLe with the Lharitable objcctives al the discretioii of the trustees, Rcstricted funds cali ojily be iiscd for P£lrtlLulur restriclcd purpo,se.% witliftn thc objects of thc chority. Restrictions ariyc wlicii speLifiL.d by thc donor or wl)eii fund% iirc r<l1Iied for paitticular fL2ytriclLd purposcs. INVESTMENT IIYCOM 31.3.22 Dividend inLome 50 38 Page 8 ¢ontinu¢d...
Northern Ireland Perinatal Trust Notes to the Financlal Statements - contlnued for the Year Ended 31 Mareh 2023 TRUSTEES, REMUNERATION AIYD BENEFITS There werc no trustees, rUn¢TatIon or other benefits for the year ended 31 March 2023 nor for the year ended 31 MaT¢h 2022. Trustees, expenses There were no trustees, expen.ges paid for the year ended 31 March 2023 nor for the year ended 31 March 2022. COMPARATIVES FOR THE .STATEMENT OF FINANCIAL ACTIVITIES UnTestricted fund INCOME AND ENDOWMENTS FROM Donations and legacies 118,224 Charltabje Activfities Grants Receivable 810 Investment income Other income Ix 3,1?nO Total 122 672 EXPENDITURE ON Charltydble actlvltie5 Direct cost8 Support costs 60,317 528 Total 60,845 NET INCOME 61,827 RECONCII,IATION OF FUNDS Total fund.% brought forward 175,872 TOTAL FUNDS CARRIED FORWARD 237,699 Page 9 ¢onlinued...
Northern Ireland Perinatal Trust Notes to the Financial Statement$ - contllnued for the Year Ended 31 March 2023 CRKDITORS.. AMOUNTS FALLING DUE WtTHIN ONE YEAR 31.3.2J 3I'.3.22 Other Creditors 600 528 MOVKMEIYT IN FUNDS Net movemcnt in fimdt At 31.3.23 At 1.4.22 Unrestricted funds General fund 237,699 (14,413) 223,286 TOTAL FUNDS 237,69() 22.3 2%() Net mov¢ment in funds, included in the above are as follows: Incoming rosour¢e8 Resources expended Movement in funds Unrestrleled fund8 General fund 60,166 (74,579) (14,413) TOTAI. FUNDS ()0.1 ()6 74 579) 14413) Comp4r*tlves for movement In fund8 Net movcnient in funds At 31.3.22 At 1.4.21 UnrestrActed funds General thnd 175,872 61,827 237,699 TOTAL FUNDS 1751172 61.827 ?37 ()99 Page 10 continucd...
Northern Ireland Perinatal Trust Notes to the Financlal StAtements- contlnued ror the Year Ended 31 Mareh 2023 MOVEMENT IN FUNDS - eontlnued Comparative net movement in funds, included in the alx)ve are &s follows.. Incoming resources Re8ourc¢s expend¢d Movernent in fun(Ls Unrestrieted funds General fund 122.672 (60,845) 61,827 I'OTAL FUNDS 122,672 611.g4.S) 61,827 A current year 12 month,5 and Prior year 12 months combined position is as follows,, Net movemenl in funds At 31.3.23 At 1.4.21 Unrestricted funds General fund 175,872 47,414 223,286 TOTAL FUNDS 175,1172 47.414 223.28fi A eurrenl year 12 months and prior year 12 months combined net movement in funds, included in the abovc are as follows.. Incoming resources Re%ources expended Movemcnt in fund8 Unrestrleted funds General fvnd 182,838 (135,424) 47,414 TOTAL FUNDS 182,11.111 (1.15,424) Pagell continued...
Northern Ireland Perinatal Trust Notes to the Financlal Statements - continued for the Year Ended 31 March 2023 RELATED PARTY DISCLOSURES There were no related paty transactions for the year ended 31 March 2023. Page 12
Northern Ireland PerinAtal Trust Detalled Statement of Financial Actlvities for the Year Ended 31 March 2023 31.3.23 31.3.22 INCOME AND ENDO ENTS Donations and legacies Donations 53,646 118,224 Investment Income Divid¢nd income 50 38 Charitable aetivitles GrantY 810 Other Income course fe¢b 3,600 Total incomlng resources 60,166 122,672 EXPENDITURE Charltable aetlvltles Sundrie$ Profe8.8ioiial training & education CTrantf4 of equipmenv re,8oufL¥tti Grants to individuals 135 16,894 47,783 39,641 6,169 (15,881 57,121 Support costs Flnance Bank charg¢s 704 567 Other Printing, stationery & advertising Insurance Professional fees 1,400 979 201 934 1.494 7,394 2,629 GovernAnee c05t$ Accountancy and legal fees 600 528 Total resourL¢s expended 60,845 Net (expendlture)Ilncome 14,413) This page does not forni part of the statutory financial statements Page 13