Rlver Bann And ll8h )eAgh A580ti2tioA Company- The StAteJnemt of Flnaneiai ACtitieS {Includlllg Ineome and Expenditsre Account) For The Year Ended 31 Ottober 2025 2025 2024 Unre$tri¢ted UllrestrlctEd fTmd8 funds P40ts8 INCOME AND Ef4DOWMENTS FROM: Donations alld IcgaGi¢8 Othertradijjg activities 10,036 6,572 9.716 4,554 16,608 14270 XPENDTfuRE ON: CbaritAbl¢ activitics.. Ch8ritable Activity Raising Funds (12J18) (3,523) (10,684 } (2,778) (13,4621 (15,841) NET INCOME 767 808 767 808 RECONCILIATION OF FUNDS: Total funos broughi forward 8.955 8,147 TOTAL FUNDS CAiiRIED FORWARD 14 9.722 8,955 The note8 00 page8 10 to 16 fonll part of th¢s¢ fula7 statements.
Rfvtr Banu And Lough Ntsgh Aladn Compally. The Balance Sheet A5 At JI Oetober 2025 2025 UDre8trlcted rund8 2024 Totsl fullds Notes FIXED ASSETS Tangible Assets 927 1.159 927 1.159 CURRENT ASSETS Stocks Cash at bauk 40d in hand 5.600 10.026 5,600 9,619 15,626 (385) 15219 (977) Credltor$: ikniount$ Falling Duewltlthl One Year li NET CURRELYf ASSKTS (LL4BILrrs} 15,241 14242 TOTAL ASSETS LESS CURRENT LtABILTTIES 16,168 15,401 Credltors: Amounts F411ing Due After More Thall On¢ Year 12 (6,446) (6,446) NET ASSETS 9,722 955 FUNDS OF THE CHARrrY Unrestricted Funds 9.722 8,955 TOTAL FUNDS 14 9,722 8,955 Pa8¢ 8
RiveT Alld Lough Neagh Aoat[n Compally- Tbt Balance Sheet (continued) As At 31 October 2025 For the year elldit]g 31 octob 2025 the clwitsbk Gompany*A8 etititied to exemption from auditwth Se10477 of the Companie5 Act 2006 relating to small compani¢8. The members have not required the company lo obts7 an audit iti accord with wtion 476 of the Act 2006. The thistees acknowledge their responsibiliti for GomplyiD8 with the requirements of thc AGt with respEct tts &ccounling IvrdS and the prep tion of accounts. The8e a have been prepared ill acc¢)rdanoe with the pTDvisions applicablcto GompaDie8 subjwt to thE SttMII CompleS regime. Onbe e board Quesne MrRobert Mccorll 2010712026 The nol¢s onp4g¢8 10 to 16 fornl part of these financial statements. Page 9
River Bann Alld Lough Neagh AssoelatloD CompAny- The Notes to the FlnaDclal Statements For The Year Ended 31 October 2025 l. General InfDrmatits River Banll And Lough Neagb Alati0Th Compally- The 18 a company Jimitedby guaralltee. incoorated ill Northern Irelan¢l rGgi5tered number N1053517 and re8iered ¢harAty 102397. The ttgisteredoffice 18 3 Hillview. Ant[1 Antrim. BT4I 2BT. 2. Accountlng Polieie$ 2.1. Buis of Prep4ritlon of Financial Ststen)ents The f]n&ncial statements have been prepatd in aGwrdallce with the Cbariiies SORP (FRS 102)'Accounting and Reporting by Charitieg.. Statemenl of Recomended Practice applicable to clwities prepariog theyr accounts in accordance with the Financial Reporting Standard appli¢abte in the UK and RepubliG of Ireland (FK8 102) (effective l January 20I9)', Firfftncial Reporting Stsndard 102 "lThe Finan¢ial Reportillg Stattdard appltcable in the UK and Rwbjic of treland" and the Compantes Act 2006. The Charitable company is a Public kn¢frt Etttity defJnEd by FRS 102. 2.2. tneomillg R¢50UTcei lttcorttr attd endowmeDts All income is recognised the clJ8rity entitlement tr> the illeome. it is pn)bable that the income will be received andthe amount of the income re1vable be Measu r¢liably. Donation8 and legacie8 DLination$ are recogni8ed when the charity has l1 Dotified irt Fnititig of both the amouttt and settlement date. In the event that a dOtIon is subject to Conditio[ that tequire a leTrrl of fOrnLe¢ by the cbarity before the cbarity is entitled to the fiuth. the Ill¢0c is deferred and not rwi8ed uotil etLELer those Conditions Are fiY met. or the lfilellt of thoge conditions 18 wholly withizl thE Gontrol of the chATity and it is probable that tSLese conditi.ons wAll be fvlfilled iti the reportitig period. Grants recEivable Grants arE recognised when the charity h&8 ltt entitlement to the ful8 attd ally conditions ]Rnked to the grants have been mel Where pcrfonnance conditi¢)ns are attaclLed to the grant attd ate yet to be tbe income is recognised &8 8 liability and included the balattc¢ slLeet as deferred incorne to releascd. 2.3. Tangible Flxed Assets and Depreciation Tangibl6 fixed aets are measured ai Cosi less accumu]ai¢d dTriutiou and any A¢cumuhted impairttmt108ses. DeprlatIOn IB providcd at rates calculated to write off the Cost of the fixed asiefs less their e5titllafyl r¢sidu&l Yue, ov£rth¢ir Expected us¢fi live8 on th¢ following b8. Plant & MgGhi IithiDg Ba]ance Page 10
Rlver And Lomgh Pleagh AlatIon CompAlly- The Notes to the FIDaD¢ial Statements (continucd) For The Year Ended 31 October 2025 2.4. Stocks and Work in Progress Stocks and WO in progress are valued at the lower of c08t andnetreali5th1¢ Vah afkr thi¢ allowance for obx)lete at slow-tiio8in8 Stocks. Cost is del¢rn]ined using the first-1 fitst-out rnethod Cost inchth #ll d]rt C08ts and all approprialr proportion of fixed attd variabl¢ overhead8. Work in progr¢55 is reficct¢d in the acc(Mts on 4 contrdCtbycontrnctbL8is by Tording turnovff and related Lts 88 contract activity pro8res8eS. At the ¢lld of each Teporting period stocks are asse&5ed for imp8]nntt. If an Ite of stock is impairt the identified stock is reduced to it3 Selling price less costs to co]nplete and sell and an inlpairment charge is recoEni8ed in the 8taterrLent of fmattcsal activitie8. Wher¢ a rever8al of the impairment is required the iowaimient chaTge is TeveneA. to the otigillal impairment IDS8, and i5 reooguis¢d a8 a credit in the statemettt of finala1 activitie8. 2.5. C2%h and Cash Kqulvalents Cash and cash equivalents are basic fi]1#1 a&sets and include cash hand and dwsits ILeld at call with bank& oth¢r thort-terni bigbly liquid lllvesents thai mature An no MO than threemonth5 frotll tbe date of acquisition aDd are readily CDnvertsl)le to a known wnouot of cash with iLsignifiealltrisk of change ill i'alu4 bank overdr&fLq. 3. Income from Other Trading Activitles 2025 Ullre5tr1ctsd funds Lllrestricted funds 2024 Other Trading Aottvities- Book Sales Other Traditig Activities- Boat Clwters Ot1 Trading Activities- CampÈDg Other Trading Activiti&8. Ch*ityEvents 245 480 4,794 1,053 213 370 2,840 1,131 6,572 4,554 4. Ntt Tncomel(Expendlture) The llet income is 8tatrd aftcr chargingl(edIting)'. 21J25 2024 DepreciaticTrn of tangible f¢d as5ets- owned 232 880 Pagell
Rlver B4nn And Longh litagh Assty¢l#tion Company. The Noto tD the Flllalleial Statemellts (coDtlllu¢d) FTrr The Year Ended 31 Octob¢r 2025 5. Allalysis of KxpeDditllre 2025 ActlTrities ndertakell Support eosts directly (See note 6) Total ChaTit&ble Aotivity R&i8itig Futtds 12,318 12,318 3,523 3,523 3,523 12,318 15,841 2024 Aeth411È4 lllldertaken Support eoits direetly (see note 6) Tot81 Charitable A¢tivity Raising Fund5 10,684 10,684 2,778 2,778 2,778 10,684 13,462 6. Support Costs 2015 Cbarltable Aerfty Premiseg expense*'. Cleaning Insurance. 259 2.056 Qon¢ral adl1&t[atiO Biodiversity Jetty Epells¢s Boat Running Expenses Berth Fee 58 K.864 3,185 1,025 1,091 1.536 780 150 50 Event Exp¢nse8 Volunteer Expenses Illdcpcll<kttt ¢xatnin&s fees Profe58iollaL fees Charitable donation Depreciation: Page 12
Rlyer Banll And Lougb Neagh A88od*tivll Company- The N&tes to the Financial Statemettts (continued) For The Year Ended JI October 2025 Depreciatictn ofplartt and mathinery Interest payabl¢: Bank ¢harg 232 32 12,318 2024 Charitable Aetivlty Cleaning Insurance. General athninistrntion: BiodiveT8Aty Jetty Expenses Boat RuDnin8 Exp¢n8es B¢rtkn Fee Event Expensey Volunteer Expense8 Independont eKaTtiinds fees Depreciation". Depreciation of plallt and machi laterest payable.. Bank Clwges 319 1.853 437 2,414 1.849 1,025 309 786 780 880 32 10,684 7. Tndepelldent Examlner'8 Remuneration 2025 2024 IrtdspEnd¢ftt examitmtion Df the fiDan¢iat 8tat¢tneDts 780 780 8. Average Number of Employees Avernge number of enu)loyees ur]ng year was.. Page 13
Rlver Bann Alld L*)ugh Neagh Aat1¥ Compally- The Notes to the Financial StsteDAeDts {cDntAnlled) For The Year EDded 31 October 21J25 9. Tanglble Assets PIAnt & Motor Maclthiery Vehleley Totil Cost A5 at l November2024 230,581 746 231327 AS at 31 October 2025 230,581 746 231,327 Depreclatlou Ag at l November 2024 Prtsvided duiing the peri A8 at 31 Ootober 2025 229.422 232 746 230,168 232 229,654 746 230,400 L¥et Book V4lue As at 31 October 2025 927 927 As at l Novetnber 2024 1,159 1.159 ID. Stocks 2025 21124 Stock 5.600 5,600 11. Creditors: Amounls FAlliug Due Wlthjll One Year 202S 2024 Other creditLir8 Acorual8 alld def¢rrd 377 969 385 977 12. CTLxlitors: FalllDg Du¢ After More Thatt OAeYe 2025 2024 6.446 6,446 Page 14
Rlver Alld Lough lie#gh Aswciatlon Company- Th¢ Notes lo the Flllallclal statE¢t5 {colltinued) For The Year Ended 31 Octfyber 2025 13. Lo•n8 All allaly8is of the rnatilty of loans 18 given bdtjw. 2025 2024 Amount8 falling due between one aud five ye. 6.446 6.446 14. Movement In Fwidi Agatl ovember 2024 Asat31 Expendltllre (ktober 2025 Jneome Ullrestslctsd funds General.. General unrestricted 6Jnd 8.955 16,608 (15,841) 9,722 Total fund8 8,955 16,608 Il5,841) 9.722 A8•tl 'ovemb¢r 2023 Asat31 Expendltsre O¢tober 2024 Income Ullrestricted funds General.. General unrestricted fimd 8,147 14,270 (13.462) 8,955 Total funds 8,147 14,270 (13,462) 8,955 15. Transaetlons wlth Trustees NorLe of the Irustt¢¥ received any remuTwation or any other benefiLg fronL an en]ploymentivith the clwity or a rel8t¢d ¢ntity during thE UULTEllt orpreviou4 year. During the year tb¢ ¢xpeuses reimbursed to the trnstee8 or paid direGtly to thirdparties We as follow8: 2025 2024 Pag¢ 15
River B4nn And Lough Neigh Assoeiadon Comp&ny- The F4otes to the Finjncixi Statements (colltknued) For The Year Ended 31 October 2(>25 16. Related Pxrty Diselotsres Thcre have been no relatcdparty transl0nS in the rewting peri thatTwiire disclosure, except for those disGI(TrsEd in the Transaction& with Tnte¢S note. 17. Company Ilmited by guarajtee The company is limited by gyardntee and l)as no share capitaL Bvery member of the company undeth io Gontribute to the &85ets of the coJnpatLy in the eyent of awÈndittg up, such an amount a5 Lnay be required not exceeding £1. Page 16
Rtver Bann ADd Lough Assodatiott Ctsrnpally- The Detailed Stltement of Financial ActItieS (iDcludlng Income and Expenditure Account) For The Year Ended 31 Oetober 2025 2025 2024 TotAI funds Total fund8 INCOME Af*D Ef4DOWMKhTS ITROhL. Dollatiolls and legacies Dollation8 and gifts Grattts 1,852 8,184 8,875 10,036 9,716 Other trading actsvides Other Trading Activities- Book Sal&s Other Tradin8 Activities- Boat Charters Otber Trading A¢tiviti¢s- Camping OtILer Trdding A¢liviti¢s- Charity Events 245 480 4,794 1,053 213 370 2,840 1,131 6.572 4,554 16,608 14,270 EXPENDITi]IiE ON: Charitable AetiTrltie8: ChtIble Aetlwlty cLeIg Insurance. Biodiversity Jetty Expenses Boat RutJnin8 ExpEns65 B¢rth F¢¢ Event Bxpen8es (259) (2,056) (58) (1,864) (3,185) {1,025) (1,091) 1319) (1,853) (437} (2,414) (1,849) (1,025) (309) k Ll Volunteer Expenses Indepetjdettt EKaTrLillee8 fees Prof£ssion41 fE&8 Charitable donation8 DeprEGiation Df plant atsd machinery BaDk ¢harges {1.536) (7801 (1501 (501 {2321 (321 (786) (780) (880) (32) (12.318) (10,684) Raasing Fun Opening Merchandise Advcrtisittg, marketitig, dircct mail 4lld publi¢ity Barge L,xpenses. Book Production Supw)rt and administrntion costs (5.600) (784) (2.5591 (5,8CK)) (313) (1,780) {210) {181) CONNNUBD (34) Page 17
River Bann Alld Lough Neagb A550ciation Company- The Det8ll¢d Ststweut of FIDaudAi Acdrftles (iucludlug tllcome and Expendithre Aecount) (contlnued) For'fhe Year Knded 31 October 2025 Printing? Postage and stationery Closing Merchandi8e (146) 5,600 (94) 5,600 {3,523) (2,778) (15,84l) {13,462) ET INCOME 767 808 Pag¢ 18