Orchardville Society Limited Company Llmlted by Guarantee Statement of Financial Activities (including Income and expenditure account) Year ended 31 March 2025 2025 Restricted fund$ Total funds Total funds 2024 Unrestricted fijnds Not• Income Donations and legacies Charitab18 activities Other trading a¢ts'viti8S Investment income Other Income 18.923 2.100 262,120 6.197 13.786 18,923 2,363,251 262.120 6.197 13.786 7.576 1.782.771 567,655 5.954 2,298 2,361.151 Total In¢om• 303,126 2,361,151 2,664,277 2,366,254 Expendltur• Expenditure on raising funds.. Costs of ra181ng donatlons and 18gacies Costs of other trading activities Expendlture on charltable actlvlties Total oxpendlture 10 11 12 (14,118) {14,118} (6,395) (22,132) (22,132) (180,329) (77,511) (2.425.574) (2.503,0851 {2,429,261) (113,761) (2,425,574) 12.539,335) {2,615,985) Net Incomel(oxpendfturn) 189,365 (64.423) 124,942 (249,731) Transfers between funds 2.980 (2.980) Net movem•nt In fund8 192,345 (67.403) 124,942 (249,731) Réeoncillatlon of funds Total funds brought forward Total funds cafflod fornard 251.453 94,189 26,786 345,642 595,373 345,642 443.798 470.584 The statement of financial activities includes all gains and Ioss8s recognised in the year. All income and expenditure derive from contlnuing activities. Th• notos on pag•$ 20 to 34 forni part of the financlal statèmonts. 17
Orchardville Soclety Llmited Company Limited by Guarantee Statement of Financial Position 31 March 2025 2025 2024 N¢>t• Flx•d assets Intangible assets Tangible red assets 17 18 1,810 73,253 65,628 75,063 65,628 Curr•nt a$$•ts Stocks Debtors Cash at bank and Sn hand 19 6,200 148,065 589,706 6,418 116,744 471,928 595,090 743,971 Cr•ditors: amounts falllng du• wlthin ono year N•1 ¢urr•nt ass•ts 21 (348.450) (315.076) 395,521 280,014 Total a•••ts l•*• currnnt Ilablllll•• 470,584 345,642 Net a•sots 470,584 345,642 Funds of the charlty Restrlcled funds Unrestricted funds 26,786 443,798 470,584 94,189 251,453 345,642 Total charlty lunds 24 These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies. regime. These financial statements were approved by the board of trustees and authorlsed for Issue on 25 Novembar 2025. and are slgned on b8half of the board by.. Kathryn Martln (Chair) Truste8 Loulse Tmfney (freasurer) Trust88 Th• notos on pag0s 20 to 34 fomi part of th¢se Ilnanclal statements. 18
Orchardville Society Limited Company Limited by Guarantee Statement of Cash Flows Year ended 31 March 2025 2025 2024 Cash flows frgm operatlng actlvltl•• Net incornel{expenditure) 124.942 (249.731) Adjustments ft>r Depreciat'on of tanglble flxed assets Amortisation of intangible assets Other interest recelvable and similar Income Interest payable and similar charges Accrued exp8nsesl(Income) 16,932 125 (6.197) 105 12,60S 23.557 (5.954) (9.093) Changes in.. Stocks Trade and other debtors Trade and other creditors 218 (31,321 > 20,769 11,334 74,320 89,078 Cash generated frorn operations 138,178 (66,488) Interast paid Interest recelved (105) 6,197 (1) 5,954 Net cash froml(used 5n) operating activltles 144,270 (60.535) Cagh IIow8 from Inv•$tlng a¢llvlll•• Purchase of tangible assets Proceeds Irom sale of tangible assets Purchase of intanglble assets Net cash used in Investing activities (25.833) 1.276 (1.935) {26,492) (12.475) 7,363 (5.112) N•t Incr••••l(d•¢roau) In rA8h and caih •qulvalent8 Cash and cash oqulvalent8 at beglnnlng of yaar Cash and cash •qulvalonts al end ol yoar 117.778 471,928 589.706 {65,647) 537,575 471.928 The notss on pages 20 to 34 forni part of these Ilnan¢lal statements. 19
Orchardville Society Limited Company Limited by Guarantee Notes to the Financial Statements Year ended 31 March 2025 General Inforniatlon The charity is a public benefrt entity and a private cofflpany limited by guarantee, registered in Northem Ireland and a registared charity in Northem Ireland. The address of thè registered office is Lagan Village Tower. 144-152 Ravenhill Road. Belfast. BT6 8ED. stat•m•nt of compllanc• Those flnanclal statements have been prepared In complSance wlth FRS 102. The Financlal Reporting Standard applicable in the UK and the Republic of Ireland,, the Statement of R8comm8nd8d Practlce appllcab18 to charities preparing their accounts In accordancè with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Companies Act 2006, Accountlng pollcl•s Ba•is of proparatlon The Itnanclal statements have been prepared on the hlstorical cost basis. as modified by the revaluatlon of certaln financial asset8 and Ilabllltles and Investment propertleg measured at falr value through income or 8xp8ndbtur8. The financial stat8m8nts are prepared in sterting, which is tha functional currency of the entity. Golng con¢•m There are no rnaterlal uncortalntle3 about the charltys ability to continue. Judg•m•nt• and k•y sourc•8 of •8tlmatlon uncortalnty The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. Those estimates and judgemènts are contlnually revlewed and are based on experlence and other factors, including expectations of future events that are believed to be reasonable under the clrcumstances. Fund accountlng Unrestricted funds are available for use al the dl$cretion of the trustees to further any of the charity8 purposes. Designated funds are unrestrlcted lunds eamiarked by the trustees for partlcular future project or commitment. Restricted funds are subjected to r8Strictions on their expenditure declared by the donor or through the lemis of an appeal. and fall into one of two sub-classes: restricted income funds or endowment funds. 20
Orchardville Society Llmited Company Llmlted by Guarantee Notes to the Financial Statements (¢ontlnu•d) Year ended 31 March 2025 Accountlng pollcle8 {¢ontlnu•d) Incomlng resources All Incomlng resources are Included In the Statement of financlal a¢VItIeS when entiuement has passed to the charity: it is probable that the economic benefits associated with the transaction wlll flow to the charity and the amount can be reliably measured. Th8 following specific poliaes are applled to partlcular categories of Income: Income from donations or grants is recognised when there is evidence of entitlement to the gift. receipt is probable and its amount can be measured reliabty. legacy income Is recognlsed when recelpt Is probable and entitlement is established. Income from donated goods Is measured at the falr value of the goods unless this Is Impraclical to measure reliably, In which case the value is derived from the Cost to the donor or the estimated resale value. Donated facilities and services are recognised in Ihe accounts when received rf the value can be reliably measured. No arnounts are Included for the contributlon of general volunteers. Income from contracts for the supply of services is recognised with the delivery of the contracted servlce. Thls Is classrfied as unrestricted funds unless there Is a contractual requlrem8nt for it to be spent on a particular purpos8 and retumed if unspent. in which case it may be regarded as restricted. R••ourc•• •xp•nd•d Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered. and is classified under headings of the statement of financlal actlvllles to which It relates: expenditure on raising funds includes Ihe costs of all fundraising activities. events, non•charitab18 tradlng actlvltleg, and the 8818 of donated goods, expendiiure on eharitablo activities includes all costs incurred by a charity in Undertang actlvitles that further its charitable alms for the benefit of its beneficiaries, including those 8UPPOrt costs and co8t8 relatlng to the govomance of the charity apportioned to Charitable activities. other expenditure includos all expenditure that is neither related to raising funds for the charlty nor part of its expenditure on charltable actlvities. All costs are allocated to expenditure categories reflecting the use of the resource. Dlrect costs attributable to a single actNity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable. justifiable and nsistent basis. 21
Orchardville Society Limited Company Llmlted by Guarantee Notes to the Flnancial Statements (¢ontlnu8d) Year ended 31 March 2025 Accountlng pollcle8 f¢ontlftu Intanglbl• assets Intangible assets are inltlally recorded at cost. and are subsequently stated at cost less any accumulated amortisation and impaimient losses. Any intangible assets carried at revalued amounts. are recorded at the falr value al the date of revaluatlon, as deterrnlned by referenc8 to an active market. less any subsequent accumulated amortisation and subsequent accumulated impaimient losses. Intangible assets acquired as part of a businèss combination are only re¢ognlsed 5eparatety from goodwlll when they arise from contradual or other legal rights. are separable. the expected future economic b8n8fits are probable and th8 cost or value can be measured reliably. Amortlsatlon Amortisation is calculated so as to write off the cost of an assel. less its estimatsd residual valu•. Over tha useful Iff8 of that asset as follows: Patents, trademarks and licen¢es 10% 8tralght Ilne If there Is an Indication that there has been a significant change In amortisation rate, useful life or residual value of an intangible asset, the amorllsats'on Is revlsed prospectively to reflect the new estimates. Tanglbl• a•••t• Tangible assets are initially recorded at cost. and 8ubs8qu8ntty stated at cost less any accumulated depreclalion and Impaiment losses. Any tsnglble assets carrled al revalued amounts are recorded at the fair value at the date of revaluation less any subsequènt accumulated depreciaiion and subsequent accumulated Impairment losses. An Increase In the carrylng amount of an asset as a result of a revaluation. 18 recognised In other recognised gains and losses, unless It reverses a charge for Impaimient that has previously bean recognised as expenditure within th8 Statement of flnanclal activili8s. A decrease in the carying amount of an asset as a result of revaluation, is recognised in other recognised gains and bsses. except to whl¢h it offsets any previous revaluation gain, in which casè the los$ is shown withln other recognised galns and losses on the statemenl of financial activities. Depreclatlon DeprecSation Is calculated so as to write off the cost or valuation of an asset. less its residual value, over the useful economic lrfe of that asset as follows: Long leasehold propety Fixtures and fittings Motor vehicles Equipment 4% straight line 20% straight line 33% straight line 33(ht straight line 22
Orchardvllle Soclety Limited Company Limited by Guarantee Notes to the Flnanclal Statements (contthu•d) Year ended 31 March 2025 Accountlng pollcles (contlnu•dJ Impalrment of fixed ass•ls A revlew for Indlcators of Impalmient Is carrled out at each reportlng date, with the recoverable amount being estimat8d wherè such indicators exist. Where the carrying value exceeds the recoverable amount. the asset is impaired a¢¢ordingly. Prior impaimients are also reviewed for possible reversal at each reporting date. For the purposes of Impainnent testing, when it is not possible to estimate the recoverabl8 amount of an individual asset, an estimate is made of thè recoverable amount of th8 cash%enerating unit to which the asset belongs. The c8sh-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely Independent of the cash Inflows from other assets or groups of assets. For Impalment testing of goodwill, the goodwill acquired in a business combination is, from thè acquSsltlon date. allocated to each of the cash-generatlng unlts that are expected to benefft from the synergies of the combination. Irrespective of whether other assets or Ilabilities of the charlty are assigned to those units. stock• Stocks are measured at the lower of cost and estlm8t8d selling price less costs to complete and sell. Cost includes all costs of purchase. costs of conversion and other costs incurred in bringing the stock lo its present location and condition. Flnancl•l In•trum•nt• A financial asset or a financial liability Is recognised only when the charlty becomes a paty to the contractual provisions of the instrument. Basic financial Instruments are Initlally recognised at the amount receivable or payable induding any related transaction costs. Current assets and current liabilities are subsequently measured at the cash or othar eonslderatlon expected to be pald or recelved and not dlscounted. Debt instruments are subsequently measured at amortised cost. Where Investments in shares are publlcly traded or thelr falr valu8 can otherwls8 be measured rellabty. the Investment Is subsequently measured at falr value wlth changes In falr value recognised in income and expenditure. All other such investrnents are subsequenuy measured at cost less impaimient. Other flnanclal Instruments. includlng d8rlvatives. are initially recognised at fair value, unless payment for an asset is deferred beyond normal business tems or financed at a rate of Interest Ihat is not a market rate, in which case the asset is measured at the present value of the fvture payments discounted at a market rate of interest for a simllar debt Instrument. 23
Orchardville Society Limited Company Limited by Guarantee Notes to the Financial Statements {¢ontlnu•d) Year ended 31 March 2025 Ac¢ountlng pollcles (contlnu•d) Flnanclal Instruments (¢ondnuodJ Other financial Inslruments are subsequently measured at fair value, with any changes recognised in the ststement of financial activities, with the exception of hedging instruments in a designated hedglng relationship. Flnanclal assets that are measured at cost or amortI8ed cost are revlewed for objectlve evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an Impalment loss Is recognlsed under the appropriate headlng In Ihe statem8nt of financlal activlties in which the initial gain was recognised. For all equity instruments regardless of significance, and other financlal assets that are Individually significant. these are assessed indniidually for impaimient. Other financial assets are either assessed Indlvldually or grouped on the basls of slmilar credit risk characteristics. Any reversals ol Impalrment are recognlsed Immedlately, to the extent that the reversal does not resuM in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the Impalmient not prevlously boen recognised. O•lln•d eontrlbutlon plan• Contributions to deilned contrlbutlon plans are recognlsed as an expense in the period in which the related serrflc8 Is providad. Prepaid conlribulions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contribullons are not expected to be settled wholly wlthln 12 months of the end of the reporting date In whlch the employees render the related servlce, th8 Ilability Is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense In the period in which it arises. Llmlted by guarantee The Company Is Ilmlted by guarantee and accordingly does not have a share capital. Every member of the company underLqkes to contribute such arnount as may be required not exceeding £1 to the assets of the charitable company in the event of it being wound up while he or she is a member or within on8 year after he or she ceas08 to be a member. Donatlon8 and1èga¢l•s UnreslrScted Funds Restrlcted Total Funds Funds 2025 Don•tlon8 Sundry donations 10.987 10,967 Legacle$ Legacies 7.956 18,923 7,956 18.923
Orchardville Society Limited Company Limited by Guarantee Notes to the Financial Statements (contlnued) Year ended 31 March 2025 Oonatlon8 and legacle8 {¢•nllftu Unrestrrcted Funds Restricted Total Funds Funds 2024 Donatlon$ Sundry donatlons 6.087 1.489 7.576 Legacles Legacles 6.087 1,489 7,576 Charltabl• acllvltlos Unrestrlcted Funds Restrlcted Total Fund• Funds 2025 SDS Ineorna Travel to Work Employablllty Solutlons 8HSCT Income Carers Fund Department of Justice Rank Foundation OCN Nl grant Belfast Health & Social Care Trust Clasp Project Workable Tap2 South Eastern Health & Social Care Tru8t Westem Health & Social Care Trust Motability Lottery Communlty Fund UKSPF Skillset Community Connections OW PA Foundation Community Fund Dormant Accounts Belfast City Airport Lisbum & Castlereagh City Council The lan Karten Charitable Trust Ards & North Down BC Wills Charitable Trust ritanic Belfast Ulster Garden Willage Jobstart Sundry 118,993 5,782 118,993 5,782 4,000 39,122 576 253,765 35,283 116,410 73,997 677,212 24.849 118,776 117.937 607.458 72.029 17.502 4,000 39,122 576 253,765 35,283 116,410 73,997 677,212 24.849 118.776 117,937 607.458 72.029 17.502 20,760 20,760 1,140 21,685 8.363 1.140 21.685 8.363 10,000 10,000 5.512 10,000 10,000 5.512 2.100 2,100 2,100 2,361,151 2.363.251 25
Orchardville Society Limited Company Limited by Guarantee Notes to the Financial Statements (conJnu•dJ Year ended 31 March 2025 Charttable actlvltles (contlnu Unrestrfcted Funds Restrlcted Totsl Funds Funds 2024 SDS Income Travel to Work Employability solutlons BHSCT Income Carers Fund Department of Justice Rank Foundatton OCN Nl grant Belfast Health & Soclal Care Trust Clasp Project Workable Tap2 South Eastem Health & Social Cara Trust West8m Health & Soclal Care Trust 97.440 6.591 37.667 35.050 16.000 14.270 576 266.738 22,820 86.743 71.478 324.335 22.860 97,440 6.591 37.667 35.050 16.000 14,270 576 266.738 22.820 86.743 71.478 324.335 22,860 F-li Motability Lottery Community Fund UKSPF SkillS8t Community Connections OW PA Foundation Community Fund Dormant Accounts Belfast City Airport Lisbum & Castlereagh City COU11 The lan Kartèn Charltabla Trust Ards & North Down BC Wllls Charitable Trust Titanic Belfast Ulster Garden Vlllage Jobstart Sundry 77,000 77,287 579,765 77,000 77.287 579,765 27,500 1.681 6,000 3,530 3,140 27.500 1,681 6,000 3,530 3,140 300 4,000 300 4,000 1.782,771 1.782,771 Oth•r trading activiti•$ Unrestricted Total Funds Unrestricted Total Fund5 Fund8 2025 FundB 2024 Tha Orchard Café 8uslness Centre Orchard Café at The Grove Orchardville Cleans (725) 58.174 (725) 58.174 280,924 77,104 2,025 207,602 280,924 77,104 2,025 207,602 204,671 204,871 262,120 262,120 567.655 567,655
Orchardvllle Soclety Limlted Company Llmlted by Guarantee Notes to the Flnancial Statements (¢tsntinu•d) Year ended 31 March 2025 Investment Incorne Unrestrlcted Totsl Funds Unrestrlcted Total Fundg Funds 2025 Funds 2024 Bank interest 6,197 6,197 5,954 5.954 Othor Incom• Unrestricted Total Fund8 Unrestricted Total Funds Funds 2025 Fund8 2024 Other income 13.786 13.786 2.298 2,298 10. Costs of ralslng donatlons and l•gacl•8 Unrestricted Total Fund8 Unrastrfcted Total Funds Funds 2025 Funds 2024 Fundralslng costs Donations costs 1.034 13,084 14,118 1,034 13.084 14.118 4.280 2,115 6,395 4,280 2,115 6,395 11. Cost• of oth•r tradlng a¢llvltl•• Unrestricted Total Fund8 Unrestricted Total Funds Funds 2025 Funds 2024 The Orchard Café Business Centre Orchard Café at The Grove 142,044 36,598 1,687 142.044 36.598 1,687 180.329 22,132 22,132 22,132 22,132 180,329 12. Exp•nd1r• on ¢harlt•bl• actbvltl•• by actlvlty typ• Activities undertaken directly Support iJ)sts Totsl fund8 2025 Total fund 2024 Employment & Skills Community Provision Supported Training Fundraising Govemance Costs 585,358 1,198,533 285,508 114.556 199.412 49.409 28.544 41,765 433.686 699,914 1.397,945 334,917 28,544 41,765 961,601 771,562 620,440 7.165 68,493 2.429.261 2.069,399 2.503,085 27
Orchardville Society Limited Company Limited by Guarantee Notes to the Financial Statements (conllnu• Year ended 31 March 2025 13. Analys1$ of support cogts Costs of generatlng voluntary income Tolal 2025 Total 2024 Employment Community Supported & Sklll8 Provlslon Training Stsff costs Premises Communications and IT General office Govemance c¥Jsts 81,014 23,970 125,964 40,408 40.351 2.186 18,048 9,337 265,377 75.901 264.250 74.588 4,148 5,424 10,265 14,996 18,044 27,307 3.218 3.654 3.673 398 761 520 22.760 27,883 41,765 433,686 20.926 46.520 68.493 474,777 124,821 228.719 53.082 29,064 14. N•t Incom•ll•xp•ndltur•) Net Incomel(expendtture) Is stated after charglngl{creditlng): 2025 2024 Arnortlsatlon of Intanglble assets Depreciation of tanglble fixed assets Fees payable for the audit of the financlal statements 125 16.932 9.128 23.557 8.694 15. Staff cost• The total staff costs and employee benefits for the raportlng period are analysed as follows: 2025 2024 Wages and salariès Social security wsts Employer contrlbutlons to penslon plans Other employee benefits 1.785.587 142,010 132,038 7.757 1,712,366 125,000 103,334 8.216 2,067,392 1,948,916 In addition to the costs above redundancy payments were made to 2 staff members in the year, statutory redundancy payments totalled £2,099 (2024: £27,692). The redundancies arose as result of operatlonal restructurlng of the charlty. The averag8 head count of employees during th8 year was 125 (2024: 125). Tho averaga number of full-time equivalent employees during the year is analysed as follows: 2025 2024 Total head count of staff 125 125 28
Orchardville Soclety Limited Company Limlted by Guarantee Notes to the Flnanclal Statements {nI)nU•} Year ended 31 March 2025 15. Staff co•ts (condnu•dJ The number of employees whose remuneration for the year fell within the followlng bands. were.. 2025 2024 No. £70,000 to £79,999 K•y Management Personn•l Key management personnel Include all persons that have authorlty and responsibilty for planning. directing and controlling the activities of the charity. The total compensation paid to key management personnel for s8p4lc8s provlded to the charity was £265,378 (2024:£264,136). 16. Truslo0 romunaratlon and oxpons•$ No trustee recelved any remuneratlon durlng the year (2024.. £NII). No trustee reIVed expenses during the year (2024- £NII). 17. Intanglblè a•••ts Patents, trndemark• and Ilc8nc•8 Cost Additions 1,935 Al 31 March 2025 1,935 Amortlsatlon Charge for the year At 31 March 2025 125 125 Carrylng amount At 31 March 202S 1,810 At 31 March 2024 29
Orchardville Society Limited Company Limited by Guarantee Notes to the Financial Statements (contlnu•d) Year ended 31 March 2025 18. Tanglble fixed assets Long leas8hold Fixiures and proparty fith'ngs Motor vehicles Equipment Total Cost At 1 April 2024 Addltions Disposals At 31 March 2025 175,256 126,054 750 6,879 205,213 25,083 513,402 25,833 (1.478) 537,757 {1,478) 173.778 126.804 6,879 230,296 D•pr•clatlon At 1 April 2024 Chargè for the year Disposals At 31 March 2025 127.619 2,745 (202) 130,162 116.818 2,296 6,879 196.458 11,891 447,774 16,932 (202) 464,504 119,114 8,879 208.349 Carylng amount At 31 March 2025 43.616 7,690 21,947 8,755 73,253 65,628 At 31 March 2024 47.637 9.236 19. Stocks 2025 2024 Flnished goods and goods for resale 6,200 6,418 20. D•btor• 2025 2024 Trade debtors Prepayments and acwed income Other debtors 87,981 16,663 43,421 76.948 18.762 21,034 116,744 148,065 21. Credltors: amounts falllng due wlthln one year 2025 2024 Trade edItOrS Accruals and deferred income Social security and other taxes Olher creditors 25,211 263,675 51.858 7.706 11,986 243,559 45,876 13.655 315.076 348.450
Orchardville Society Limited Company Limited by Guarantee Notes to the Financial Statements (cofttlnu•dJ Year onded 31 March 2025 22. Defemd Income 2025 2024 At 1 April 2024 Amount released to Income Amount deferred in year At 31 March 2025 182,256 (182,2561 189,767 189.767 60,444 {60,444) 182,256 182,256 23. P•n•lon• and oth•r post r•tlr•m•nt b•n•flts D•fin•d contribution plans The amount recognlsod In Sncome or expendlturo as an expense In relatlon to d•fined contribution plans was £132,038 (2024.. £103,334). 24. Analy81• of charltable funds Unr08trlct•d fund• At 31 March 202 At 1 Aprll 2024 Income Expenditure Transfers General funds 251.453 303,126 (113,761) 2,980 443,798 At 31 March 202 At 1 Aprfl 2023 Income Expendlture Transfers General funds 524.214 581,994 {861,110) 6,355 261,463 Rostrlcted funds At 1 Aprfl 2024 Income Expendlture Transfers 31 Mah 2025 Travel to Work Orchardville DFC Restricted Donations SDS Income 88C Chlldren in need Employability BHSCT Workable We8tem Health and Social ca Trust South Eastern Health and Social Care Trust 5,782 (6,296) 514 72.434 118,993 (191.427) 116.410 (116.410) 24,849 (24,849) 677.212 (677,212) 31
Orchardville Soclety Limlted Company Limited by Guarantee Notes to the Financial Statements (witinu Year ended 31 March 2025 24. Analysls of charftable funds (contlnuerf) Belfast Heatth and Social Care Trust Carers Fur)d Department of Justlce Rank Foundation OCN Nl Grant Motability Lottery Cornmunty Fund UKSPF PA Foundation Communlty Fund Donnant Accounts Belfast Clty Alrport Lisbum & Castlereagh Clty Council Ards & North Down BC Wllls Charitsble Trust lan Kartan Titanic 88lfast Ulsler Garden Vlllages Job Start 435.074 (435.074) 4,000 39.122 576 118.776 117.937 607,458 17.502 (4,000) (39.122) {576) (122,788) (117.623) (615.594) (17.502) 4,858 11,363 5.534 11,677 2,602 20,760 (20,760) 1,140 8,363 (1,140) (2,267) (6.096) 21.685 {7,422) 10,000 (10,0001 10.000 (10,0001 5,512 {5,512) 2,361.151 (2,425,574) 14,263 94.189 (2.980) 26,786 At 1 April 2023 Income Expenditure Transfers 31 March 2024 Travel to Work OrGhardville DFC Restricted Donations SDS Income BBC Children in need Employability BHSCT Workabl8 Westem Health and Social Care Trust South Eastem Health and Social Care Trust Belfast Heatth and Social Care Trust Carers Fund Department of Justice Rank Foundation OCN Nl Grant Motabilty 6.591 (6.591) 177 2,573 64.804 22 3,583 (177) (2,573) 1.489 97,440 (1.489> (89,810) 72.434 (22) (3.583) 37.667 86,743 (37.667) (86.743) 22,860 (22,860) 324.335 (324,335) 361,036 35.050 16,000 14,270 576 77.000 (361,036) (35.050) (16.000) (14,270) {576) (72.142) 4,858
Orchardville Society Limited Company Limited by Guarantee Notès to the Financlal Statemants {¢ontlnu•dJ Year ended 31 March 2025 24. Anatysls of charitable funds (conunued) Lottery Communlty Fund UKSPF PA Foundation Community Fund Dormant Accounts Belfast City Airport Llsburn & Castl8reagh City Council Ards & North Down BC Wills Charitable Trust lan Kartan Titanic Belfast Ulster Garden Vlllages Job Start 77,287 579,765 27,500 1,681 6,000 3.530 (65,924) (574,231) (27.500) (1,681) (6.000) (3,530) 11,363 5,534 3.140 300 4.000 <3,140) (300) (4,000) 71,159 1,784.260 (1.754.875) (6,355) 94.189 Transfers from restricted to unrestrlcted funds have taken place In the year which relate to expenditure prewously re¢ognlsed as within unrestricted funds, Ihese balances have been fully spent and all contractual obligations have been met In th8 relation to these fund8. 25. Anaty$l$ of net a880ts between funds Unre8trhcted Funds Restrlcted Total Fund• Funds 2025 T8nglble flxed assets Intsngible assets Current assets Creditors less than 1 year N•t avdets 58,990 73,253 1,810 1,810 541,681 202.290 743,971 (158,683) (189,767> (348,450) 443,798 26,786 470,584 14,263 Unrestricted Funds Restricted Totsl Funds Funds 2024 Tanglbl8 flx8d assets Intangible assets Current assets Creditors18ss than 1 year Not assets 65,628 65,828 318,645 276,445 595,090 {132.820) (182,256) {315.076) 251,453 94.189 345,642 26. Tayallon The Company is a registered charity, and as such is entitled to tax exemptions on income and profits in furtherance of the charitls primary objectives. 33
Orchardville Society Limited Company Limlted by Guarantee Notes to the Financial Statements (¢ontlnu•d) Year ended 31 March 2025 27. Related partles There were no related paty transactlons Incurred during the year. 28. Anaty818 of changes In not debt At At 1 Apr 2024 Cash Ilows 31 Mar 2025 Cash at bank and In hand 471.928 117.778 589.706 29. Contlngencles A contingent liability exists to repay grants and Trust monies recelved should certaln conditlon8 not be fulfilled by the charity. In the opinlon of the TnJst88S, the terms of the Letters of Offors have been. or wlll bo, complied with and no liability is expected. 30. Ethlcal •tandard8 In common with many Other businesses of our size and nature w8 use our auditors to prepare and submit r8turns to th8 tax authoritles and assist with the preparatlon of the financial statements.