The Percy French Society Accounts For the year ended 30th September 2025 The Percy French Society Independent Examiner's Report For the year ended 30th September 2025 Indendent Exarniner's Re ort to the Trustees of The Pe French So¢1 I report on the accounts of the Trust for the year ended 30th September 2025, which are set out on page5 1 to 5. Res ective Res onsibilities of chari trustees and examiner As the charity's trustees you a￿ responsible for the preparation of the accounts in ccordance with the Charities Act INorthern Ireland) 2008. It is my resFK)nsibility to= examine the accounts under section 65 of the Charities Act follow the procedures laid down in the general direction5 given by the Commission under 5ettion 6519llbl of the Charities Act state whether particular matters have come to my attention. Basis of Inde endent examlner's re ort I have examined your charity accounts as required under sedion 65 of the Charities Act and my examination was carried out in accordance with the general directions given by the Charity Commission for Northern Ireland under section 6519llbl of the Charities Act. My examination included a review of the accounting record5 kept by the charity and comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matter5. My role is to state whether any material matters have come to my attention giving me cause to believe.. l That accounting records were not kept in accordance with section 63 of the Charities Art 2 That the accounts do not accord with those accounting records 3 That the accounts do not comply with the accounting requirements of the Charities A 4 That there 15 further information needed for a proper understanding of the accounts to be reached. Inde endent examiner's sL*ement I have completed my examination and have no concems in respect of the matters111 to141 listed above and, in connection with following the direction5 of the Charity Commission for Northern Ireland. I have found no matters that require drawing to your attention. Name: Qualification: Address: Date- Elise Richardson Chartered Accountant IFCAI- Membership No. 09c0743 25 Ardvanagh Avenue. Conlig, Newtownards, BT23 7XE 12th May 2026 The Percy French Society Statement of Financial Activities Ih For the year ended 30 September 2025 Unrestricted funds Unrestricted funds 2025 GBP 2024 GBP COME Members Events Subscriptions Bank interest Notelets and books Sale of prints 9110 2270 88 10,880 1,446 179 70 180 Total Income EXPENDITURE Members Events Entertainment Donation for use of room Printing the Jarvey Purchase of prints Postage and Stationary Independent examination fee Insurance Bank fees Purchase of organ 7722 600 9,957 640 loo 480 360 1,155 150 108 222 604 925 150 108 155 1,000 Total Expenditure 11264 13.172 Net Deficitlsurplus in funds 204 -417 Reconcillation of funds Total funds brought forward 18 372 Total ￿ndS carried fonvard 8,789 The Percy French Society Statement of Financial Position th As at 30 September 2025 2025 024 Current Assels Cash at bank 372 18,372 18,576 Current Liabililies Accrued Income Jvel Currenl Assets 18,576 18,372 Long term liabilities ]Vet Current Assets 18.372 Funds of ihe charity Unrestrieted funds These accounts were approved at the committee meeting on: Signed by: mmittee Member Ittee Member Print Name Date z( The Percy French Society Notes to the Accounts For the year ended 30th September 2025 Accountin Policie5 ststement of cornpli?nce The financial statements have been prepared in accordance with the Accounting and Reporting by Charities- Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffective l January 20151- Icharities SORP IFRS 10211, the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 and the Charitie5 Act (Northern Ireland) 2008. Basis of preparation The accounts are prepared under the historical cost5 convention on a receipts and payments basis. Exemption from preparing a cash flow statement The charity opted to early adopt Bulletin I published on 2 February 2016 and have therefore not included a cash flow statement in these financial statements. Revenue recognltlon Revenue is recognised upon receipt and the main artivities of the society include: Subscrlptions, ticket sales for member's evening and book sale5. Nature and purpose of Funds Unrestricted funds are available for general purposes in accordance with the the tharity's purposes. There are no restricted funds or endowments. Fixed Assets Herita e A55ets On the 9th March 2023 the'percy French Collection, was handed overto Ards and North Down Borough Council, to be kept in perpetuity in the North Down Museum and exhibit it to the public. Going cOn￿M The Trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern. Taxation The charity is a registered charity and is therefore exempt from taxation. Trustee remuneration, benefits and expenses No trustees are paid any remuneration or receive any other benefits from the charity. Expenses are only paid to refund expenditure in relation to charity business.