Charity Registration No. NIC102591
Company Registration No. N1042579 {Northern Ireland)
RURAL SUPPORT
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

RURAL SUPPORT
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mr Peter Boyle
Ms Gemma Daly
Ms Jennifer Hawkes
Mr Derek Lough
Mr Daniel MtAtamney
Ms Claire Saunders
Mr James Speers
Mr lan Stevenson
Mr Virtor Chestnutt
Ms Zita McNaugher (Appointed 6 September 2022}
Mr Robin Irvine {Appointed 6 September 2022)
Charity number
NIC102591
Company number
N1042579
Registered office
Eststes Building
Loughry College
Cookstown
Co. Tyrone
Northern Ireland
BT80 9AA
Auditor
FPM Accountants Limited
1 3 Arthur Street
Belfast
Co. Antrim
Northern Ireland
BT14GA

RURAL SUPPORT
CONTENTS
Page
Trustees, report
Ststement of Trustees, responsibilities
Independent auditorfs report
12- 17
Statement of financial activities
18
Balance sheet
Statement of cash flows
21
Notes to the financial statements
22-34

RURAL SUPPORT
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 MARCH 2023
The Trustees present their report and financial statements for the year ended 31 March 2023.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to
the financial statements and comply with the charity's governing document, the Companies Act 2006 and
-Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities
preparing their accounts in accordance with the Financial Reporting Standaid applicable in the UK and
Republic of Ireland IFRS 102) {effecttve 1 January 20191".
TRusfEES' RESPONSIBILITIES STATEMENT
The Trustees are responsible for preparing the Trustee's report and the financial statements in accordance
with Generally Accepted Accounting Practice in Ireland including the accounting standards issued by the
Accounting Standards Board and published by Chartered Accountants Ireland.
The Trustees must not approve the financial statements unless they are satisfied that they give a true and
fair view of the state of affairs of the Trust and of the incoming resources and application of reS(￿r(eS,
including the income and expenditure, of the Trust for that period. In preparing these financial staternents,
the Trustees are required to..
selett suitable accounting policies and then apply them consistently,.
observe the methods and principles in the Charities SORP-
make judgements and estimates that are reasonable and pruden¢ and,
prepare the financial statements on the going concern basis unless it is inappropriate to presume
that the Trust will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and
explain the charitable Trust's transactions and disclose with reasonable accuracy at any time the financial
position of the Trust and enable them to ensure that the financial statements comply with current statutory
requirements.
The Trustees are also responsible for safeguarding the assets of the Trust and hence for taking reasonable
steps for the prevention and detection of fraud and other irregularities.
STRucfuRE GOVERNANCE AND MANAGEMENT
Governing Document
Rural Support was initially established in Autumn 2001 to help farmers and rural dwellers in Northern Ireland
who were affected by the severe crisis in the agricultural industry at the time.
The organisation is a charitsble company limited by guarantee, incorporated on 1st March 2002 and is
registered as a charity (N1102591). The company was established under a Memorandum of Association and
Is governed under its Articles of Association.

RURAL SUPPORT
TRUSTEES. REPORT (INCLUDING DIREcfoRS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Recruitment and Appointment of the Charity Board
The direttors of the company are also charty trustees for the purposes of charity law and are kn¢)wn as
members of the Rural Support Board.
The Rural Support Board has 11 members {who meet bi-monthly), representing a range of relevant
experience/ski11sets, including farmers. current or former members of YFCU, representatives from the
business community, communty/voluntary sector representatives and a health settor professional.
Trustee Indurtion and Training
Trustees are provided with induction and training when they join the Board and are provided with (￿gOIng
training throughout each year to promote best practice and to support them in their role&
Risk Management
The Rural Support Board has conducted a review of the major risks to which the charity is exposed. A risk
register has been estsblished and is updated at least annually. Where appropriate, systems or proce(bJres
have been established to mitigate the risks the charity faces.
Significant extemal risks to funding have led to the development of a strategic plan which will allow for the
dtversification of funding and activities. Internal control risks are minimised by the implementation of
procedures for authorisation of all transactions and projects. These procedures are periodically reviewed to
ensure that they continue to meet the needs of the charity.
Organisational Structure
The current 5tafFing structure of Rural Support includes the following roles:
Chief Executive (Full-time)
Marketing Communications Co-ordinator (Full-time)
Volunteer and Human Resources Co-ordinator {Full-time)
Therapy SeNices Co-ordinator (3 days/week)
Head of Finance {60%/FTE}
Finance and Executive Co-ordinator (Full-time)
Head of Development and Strategic Engagement (Full-time)
Head of Farm Support {Full-timel
Farm Support Co-ordinator Icrisis - 4 days/week)
Fam Support Co-ordinator (Proactive Programme5: Part-time)
Fami Support Co-ordinator {Proattive Programmes.. Full-timel
Fami Support Co-ordinator (Proactive Programmes= Full-time)
Head of Social Farming and Innovation (Full-time)
Social Farming Support Co-ordinator IFull-time)
Plough On Project Co-ordinator {Full-time)
Project Officer (Full-time)
Rural Support also has a team of 24 Farm Business Mentors who work on various projects surrounding farm
business planning and rural stress to include dealing wtth finance/debVtechnical issues and succession.
Through one-to-one mentoring sessions they help farmers look at their options and support them to m*è
realistic plans for the future of the farm business.

RURAL SUPPORT
TRUSTEES. REPORT (INCLUDING DIREcfoRS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
They also support farmers and fam)ing family members through a range of pro-active business and mental
health awareness training programmes in the form of workshops and seminars that tske place throughout
the year.
There are also a number of Counselling Mentors and mental health specialists who work
alongside the Farm Business mentors to provide professional therapeutic support for farmers and
farning families who are in crisis and this has significantly improved outcomes for those
supported and their farm busines&
At present Rural Support has approximately 35 volunteers who give their time, knowledge, expertis¢ and
experience to the organisation. They undertake Support Line cover, work/life balance guidance, promrtion,
and outreach as and when required.
Rural Support continually evaluates its Support Line hours to meet demand. The existing volunteer levels are
adequate and this is reviewed on a regular basis thoughout the year.
OBJEcllvES AND AcrivtriES
Rural Supporfs Vision is of a vibrant, healthy, and resilient farming community in Northem Irel￿d. Its
mission is to provide professional and practical support to famiers, farm families and fam businesses
throughoLrt Northem Ireland.
It aims to do this through..
improving the health and wellbeing of farmers and fam) family members,.
helping build resilient farm businesses that are adaptable to ongoing change and challenges-
promoting socially inclusive services that the farming community can deliver for people in need of
additional support. and,
being a strong advocate and champion ft)r the farming community by contributing to a robust evidence
base which helps infomi future policy decisions.
In pursuing the organisation's objectives, Rural Support follow the strategic aims as outlined bebw which
have been developed as part of the 2021-2024 strategy.

RURAL SUPPORT
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 37 MARCH 2023
Strategic Aim I
e connect with all farming families in needand provide up to date and
readily available assistance and resources relating to health and wellbeing,-
fami business," and personal and fLrture planning for all famiing families
and fam family members through our service programmes, networks and
he online hub.
ith Social Farming at its core, Rural Support has a relevant and impactful
socMI innovation function, providing tangible and practical solutions
through a range of projects and seNices in support of those mo
vulnerable in our rural communities particularly older people and those
ho experience loneliness and isolation and/or are socially and/or
economical
-disadvanta ed.
We develop and grow our expert team of staff, volunteers, and mentors,
who lead from the front using person-centred coaching and mentoring, to
provide support to farmers and all members of our farming families
during times of crisis- in planning for successful farm businesses; and, in
developing stron
mental and physical resilience, for now and the future.
We have in place a networhng strategy. to both develop existing and
create new collaborations, with those in the public and private sertors s
e can work together to provide meaningful and pragmatic support for
arming families and their businesses, and rural communities.
We focus on helping farmers and farming families to build resilience an
personal confidence in engaging with other agencies who could assi
hem in building more successful businesses - essentially helping to bridge
he gap that currently exists betsveen the services that are available an
he take-up of services by those who could benefit but are relurtant to
participate.
We create a professional and agile business operation which will
incorporate a well-structured and motivated management team, staff
mentors, and volunteets underpinned by appropriate HR development and
management process.
Strategic Aim 2
Strategic Aim 3
Strategic Aim 4
Strategic Aim 5
Strategic Aim 6
Strategic Aim 7
We implement appropriate systems to produce timely financial information
and ensure professional financial, govemance and internal controls which
will be reviewed independently on an annual basis. We will also implemen
appropriate information and data management systems to SUPPOrt ou
ork with communities,
artners, and funders.

RURAL SUPPORT
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
PUBLIC BENEFIT STATEMENT
The Trustees of Rural Support confirm that they have complied with their duty under section 4{6) of the
Charities Act (Northern Ireland} 2008 to have regard to the Charity Commission for Northem Irelands
guidance on public benefrt and that the public benefit requirement has informed the attivities of the charity
in the year ended 31 March 2023.
ACHIEVEMENTS AND PERFORMANCE 2022123
Rural Support is a registered charty and a company limited by guarantee. It operates across Northern
Ireland from a base in Cookstown, Co Tyrone Northem Ireland. It has a small staff team of 16 and is
managed by a voluntsry Board of representstives Wlth agricultural and njral interests.
The organisation's main areas of charitable activty and services include=
Provision of a Support Line service for rural dwellers be￿een 09.00am and 09.00pm, Mon-Fri:
Provision of contact information and/or connecting callers to appropriate supporL
Provision of business, finance, technical and counselling mentoring and ongoing suppoit
Provision of training programmes to develop resilience and knowledge for those working in the agri-
sertor,
Provision of the Social Farming Support Service for Northem Ireland and various social innovation
projetts and activities to support the most vulnerable members of the rural communty.
Undoubtedly, times are very challenging in the agri-food sector, with worries about rising inpLrt costs and
concerns of food security impatting significantly on the farmer and the farming family. In April 2021, to
increase the organisation's ability to respond to these concerns and other market pressures on the sector,
Rural Support launched an ambitious new strategy 'Revisioning Rural Support for a Stronger Future 2021
to 2024, which provides capacity for wider ranging, more holistic support to farmers across the age
spectrum - directly engaging with farmers and farm businesses before they reach crisis stage.
Now in the 2nd year of this new approach Rural Support has moved from a reactive position of
support provision to providing a suite of proactive programmes and services dedicated to
improving the health of both farm business and members of the farm family.
The focus is on empowering farmers and farm families to plan ahead for their business and personal health
and wellbeing,. become more resilient in times of difficulty, and, know how to get the most appropriate
support and from where.
While farmers, families and rural communities face ongoing and often unpredictable challenges, Rural
Support remains steadfast in its commitment to serving those who need sUPPOrt and assistance.
At the end of the 2nd year of its current strategy, Rural Support's team has surpassed the
ambitious KPIS set by the board and are in a strong position to fulfil the strategy'5 objectives as it
moves into year 3.

RURAL SUPPORT
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
HOW HAVE WE MADE A DIFFERENCE?
During the 2022/23 financial year a number of key outcomes have been achieved by the Charity
supporting our farmers and farming families to build resilience.
Support Line calls and 98 referrals from the wider Agri-sector
136 indtviduals received 1-1 support through the Public Health Agency mentoring
programme - several of these cases required input from more than 1 mentor, complex
cases to include finance, succession, TB closure, family disputes etc.
Through the Farm Business Sustainability Programme delivered through CAFRE'S Farm Family Key
Skills programme some 37 families each received up to 20 hours of 1-1 mentoring suppo¢
completed 5 farm business focused workshops and enjoyed Workshop 6 where they could choose
to attend several workshops on the one day to include - Managing Farm Finances, Carbon on Your
Farm, Renewable Energy, Sustainable Famiing, Diversification, Multispecies Swards and Succession
Planning. The day concluded with a panel discussion to include David Brown IUFU President), Paul
McHenry (CAFRD, Barry Caslin (Teagasc) and Graham Cooke (Rural Support Mentor}.
Thanks to support from the NFU Mutual Charitable TrL5St 112 farmers completed workshops on
various subjects to include Succession Planning and Preparing For Farm Inspections.
CAFRE Coping With The Pressures of Farming - 216 individuals across 15 locations received this
training which was the 3rd year of the programme which has now finished.
CAFRE Making Tax Digital at the start of the year 290 farmers
Boots on The Ground mental health awareness training for the agri-industry - 223 Agri sector
workers (Ulster Bank, DAERA Vets, NIFCC, ChestnLrtt Animal Feeds, Fane Valley, UFU)
Prince's Countryside Fund Resilience Programme
34 families in locations
Seskinore and
Dungiven with successful Study Tour to Scotland under guidance of David Kelley from Kite
Consulting
Life Beyond bereavement and loss support services
support provided to 48 individuals and over
500 people either attended the Celebration event in The Glenavon or watched online to remember
our loved ones.
Reviving Rural - counselling and therapy sUPPOrt services provided support to 50 clients.
SOCIAL FARMING: AN ESSENTIAL SERVICE
Social Farming is an innovative use of agriculture to promote therapy, rehabilitation, social incljsion,
education and social seNices in rural areas. There are multiple benefits from Social Farming for both the
individuals involved and the rural economy. Rural Support deltvers the Social Famiing Support servi￿ for
Northern Ireland, supporting famiers delivering Social Farming and promoting the Service for those ￿0
could benefit from participation, leading its development here. Key achievements:
Delivery support
Ongoing support to 14 famis delivering
New delivery established on 1 fami.. Jigsaw (March 2023
Social Farming Standards
7 farms awarded Standards badge
Promotion
Social Farming stand in Horticulture Pavilion at Balmoral Show, May 2022
Social Farming Awareness WeeL October 2022
Social Farming in Nl: Future Focus Conference, November 2022

RURAL SUPPORT
TRUSTEES. REPORT (INCLUDING DIREcfoRS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Training
Keeping Children and Adults Safe and Emergency First Aid at work training arranged by Rural
Support, both in March 2023
Induction training delivered by Rural 5uppo¢ March 2023
Completion of SoEngage Plus project partner commitments including transnational meetings in Germany
May 2022 and Romania September 2022
SUPPORTING OLDER AND ISOLATED FARMERS AND FARMING FAMILY MEMBERS
In 2022/23 Rural Support continued its support programmes for older and isolated farmers
family members.
and farming
Across the Hedgerow - a telephone befriending service for older or vulnerable, and/or isolated people from
the farming community which matches them with a person from the agri-community to provide connection
and support. During this year 16 clients receiving calls from 13 volunteers.
Plough On
for older and isolated farmers aged 65, aims to tackle rural isolation and increase social
opportunrties for older farmers. The Plough On projett provides a tangible and practical way to support
those older farmers and bring them together with liktrminded people, helping them to develop new
nthorks and knowledge. The focus is on improving health and wellbeing through social inclusion,
encouraging indtviduals to get and stay well both physically and emotionally
it also provides respite to
farming families, sharing the load in supporting our older famiing community- During this year support has
been provided for ongoing Cohort 1 delivery to 7 groups and included a visit to Stormont to mark Ag
Mentsl Health WeeL October 2022 and a Christmas meal for all groups funded by PHA'S Making Life Better
programme.
We also rolled Olrt a sustainabilty scoping exercise through the Elevate programme and included consultant
engagement with all groups. There was also two new Cohort 2 groups established covering Group Leaders.
volunteers, and members in Ballymacbrennan (February 2023) and Edemey (March 2023).
SHINING A UGHT ON HEALTH AND WELLBEING
Part of the Rural Support's strategic approach is to embed new thinking in how farmers and farming families
view the importance of physical and mental well-being and to remove any remaining stigma around the
development and management of overall health.
The organisation focuses on communicating positive health messaging and providing prattical ways to help
improve health both physical and mental
and incorporates this into all its programmes as an integral
part of developing, growing, and sustsining a successful farm business.
Collaborative work is an essential element of destigmatlsing issues around mental and indeed physical
health, given that these are interlinked with each other.
The Reviving Rural project (April 2022 - March 2024) continued in-year and included includes campaigns
and toolkit development to encourage self-help and development of positive behaviours around choices
relating to mental and emotional health. Key achievement

RURAL SUPPORT
TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Delivery of four digital campaigns..
June 2022 - Work Life Balance for Young People-
September 2022 - Eating Well for Women and Young People;
December 2022 - Tackling Loneliness and Isolation for Women,.
March 2023 - Importance of Sleep for Young People
Learning & Development Support- Production of 5 resource videos=
Dealing with stress
Dealing with unhelpful thoughts
Emotional wellness in agriculture
Women in agriculture
The Northern Ireland Rural Health Forum, coordinated by Rural Support, brings together key decisic
makers in agriculture, public, voluntary, government and related commercial organisations to help influence
public opinion and ensure the appropriate incorporation of mental and physical health needs in rural
communities - particularly for farming families - into strategy and policy development.
As well as Rural Support, members of the Forum Steering Group include UFU,- NFU Mutual,. United Feeds;
Chestnutt Animal Feeds Ltd; Moy Park,. Ulster Bank; Danske Bank,. YFCU; HSENI," Northem Health and Social
Care TrusL Fann Family Health Checks Programme; Rural GPS; VetNI,' ABP Food Group,. Healthy Living Centre
Alliance,. PHA. and Mindwise
Key achievements..
Nl Agri-Rural Health Forum". Steering group meetings during 2022/23 - focus on Forum messaging and
engagement events held..
Webinar for health professionals 'What are the barriers and solutions in providing health and SOCHI
care to farming families?, April 2022
In-person events for farmers 'You and Your Farm Business Thriving Togetherf, November 2022
KEY PARTNERSHIPS AND OUTREACH
Rural Support's strategy focuses on building relationships wf(h the fam)ing communty from young Feople
right through to older famiers and encompasses the whole farm family. It also focuses on increasing
collaboration with key stakeholders to help deliver our objertives and on helping those stakeholders better
reach the farming community in order to deliver theirs.
In 2022123 the charity continued to focus on working with agri-stakeholders as well as more widely with the
public and private sector. Due to this increased engagement wff(h the agri sector we have seen a signrficant
increase in clients being refe￿ed through third parties. This reflects the work being done on the ground
through outreach and other support programmes and our relationship with farmer-facing employees of
companies working with our client base through our Boots on the Ground training. Securing referrals
through this pathway helps reach frdrmers and farming families who would not ordinarily contact a SuH)ort
or Helpline directly-

RURAL SUPPORT
TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Overall, Rural Support has reached over 24,000 beneficiaries through its programmes and services during
the year and reached countless Others through its outreach, communications, and marketing attivitie& We
engaged with approximately 1037 individuals through our outreach and information sessions. And in
addition to this there were over 15,000 visits to the Nl Farm Support Hub resource platform which launched
in September. Rural Support featured in 260 newspaper articles this year and in 11 BBC radio intervEws. It
also held a special event on Intemational Women's Day event at Chestnutt's Farm on the North Coast which
gathered together women in agriculture
OVERCOMING CHALLENGES
On retlection of the hard work and commitment of staff, volunteers, and board members over the la* year,
and despite the challenges presented thanks to an ever-changing external environment Rural Support
provides a unique and value for money setvice that is vitsl for rural communities and delivers for its
community and funders.
Reaching individuals in isolated rural areas who need support is by no means straighrf0￿ard. However,
Rurdl Support has proven that through its innovative approach and its OLrtreach and volunteer programmes,
support can be channeled to those in need at time of need.
Like most charities the main challenge we face is securing sufficient funding to meet demand and keep the
ability to respond to those in need without delay or waiting lists. Going into 2023/24 Rural Support will
continue to professionalise its fundraising efforts and secure the additional funding needed to create long-
term sustainability for the organisation.
Financial revtew
For the year ended 31 March 2023 Rural Support has received £835,945 of income throughout
the year and had total expenditure of £852,016 resulting in a deficit of £16,071. At 31 March
2023 Rural support had total reseNes of £262,377 of which £239,969 are unrestricted reserves.
Funding Sources:
The organisation currently receives support from the Tackling Rural Povety and Social Isolation
RPSI) Programme in the Department of Agriculture, Environment and Rural Affairs (DAERA), the
Public Health Agency and donations from National Fam)ers Union {NFU) Mutual Charitable Trust.
It also carries out fundraising activities to generate other income and currently has a number of
donations and funding from other sources including National Lottery Community Fund,- the
Department of Health Mentsl Health Fund through the Community Fund for Northem Ireland and
the Arts Council of Northern Ireland (ACNI). It also receives donations from the general public.
Reserves Policy.
Rural Support aims to have sufficient funds equal to the value of six months of core cost5.
Currently the organisation has reserved more than six months. An ambitious programme of
fundraising was launched in 2022123 and work continues to roll out in relation to this area with
resources being dedicated to this effort - including creating a dedicated unit to manage tt - to
help ensure reserves are kept at an appropriate level and that core funding is underpinned by
sufficient income to ensure operational efficiency and effectiveness.

Draft Financial Statements at 14 September 2023 at 09:30:05
RURAL SUPPORT
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Structure. governance and management
The Trustees, who are also the directors for the purpose of company law, and who served during the year
and up to the date of signature of the financial statements were=
Mr Peter Boyle
Ms Gemma Daly
Ms Jennifer Hawkes
Mr Derek Lough
Mr Daniel McAtamney
Mr James Moore
Ms Claire Saunders
Mr James Speers
Mr lan Stevenson
Dr Rebecca Orr
Mr Victor Chestnutt
Ms Zita McNaugher
Mr Robin Irvine
(Retired 1 January 2023)
(Retired 6 September 2022)
(Appointed 6 September 20221
{Appoir)ted 6 September 2022)
Auditor
In accordance with the company's articles, a resolution proposing that FPM Accountants Limited be
reappointed as auditor of the company will be put at a General Meeting.
Disclosure of information to auditor
Each of the Trustees has confirmed that there is no information of which they are aware which is relevant to
the audit, but of which the auditor is unaware. They have further confirmed that they have taken apFxopriate
steps to identify such relevant information and to establish that the audttor is aware of such infornation.
The Trustees, report was approved by the Board of Trustees.
M5 Gemma Daty
Trustee
10-

Draft Financial Statements at 14 September 2023 at 09-30-05
RURAL SUPPORT
STATEMENT OF TRUSTEES, RESPONSIBILITIES
FOR THE YEAR ENDED 37 MARCH 2023
The Trustees, who are also the direttors of Rural Support for the purpose of company law, are responsible for
preparing the Trustees. Report and the financial statements in accordance with applicable law and United
Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company Law requires the Trustees to prepare financial statements for each financial year which give a true
and fair view of the state of affairs of the charity and of the incoming resources and application ￿ resources,
including the income and expenditure, of the charitable company for that year.
In preparing these financial statements, the Trustees are required to=
select suitable accounting policies and then apply them consistently,.
obsetve the methods and principles in the Charities SORP,.
make judgements and estimates that are reasonable and prudent- and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the
charity will continue in operation.
The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy
at any time the financial position of the charity and enable them to ensure that the financial stat￿nentS
comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and
hence for taking reasonable steps for the prevention and detection of fraud and other irregularitie&
11

RURAL SUPPORT
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF RURAL SUPPORT
Opinion
We have audited the financial statements of Rural Support (the 'charity) for the year
ended 31 March 2023 which comprise the ststement of financial activities, the balance
sheet, the statement of cash flows and the notes to the financial statements, including
significant accounting policies. The financial reporting framework that has been applied
in their preparation is applicable law and United Kingdom Accounting Standards,
including FRS 102 Tre Financial Reporting Standard applicable in the UK and Republi
of Ire/andlUnited Kingdom Generally Accepted Accounting Practice).
In our opinion, the financial statements-
give a true and fair view of the state of the charitable company's affairs as at 31
March 2023 and of its incoming resources and application of resources, for the
year then ended,.
have been properly prepared in accordance with United Kingdom Generally
Accepted Accounting Practice,. and
have been prepared in accordance with the requirements of the Companies Act
2006.
Basis for opinion
We condutted our audit in accordance with Intemational Standards on Auditing (UK)
IISAS (UK)) and applicable law. Our responsibilities under those standards are further
described in the Auditorfs responsibilities for the 3udit of the financi31 statements
section of our reporL We are independent of the charity in accordance with the ethical
requirements that are relevant to our audit of the financial ststements in the UK
including the FRC'S Ethical Standard, and we have fulfilled our other ethical
responsibilities in accordance with these requirements. We believe that the audit
evidence we have obtained is sufficient and appropriate to provide a basis for our
opinion.
12-

RURAL SUPPORT
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF RURAL SUPPORT
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the Trustees, use of the
going concern basis of accounting in the preparation of the financial statements is
appropriate.
Based on the work we have perfomied, we have not identified any material uncertainties
relating to events or conditions that, individually or collectively, may cast significant
doubt on the charitys ability to continue as a going concern for a period of at least
elve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the Trustees Wlth respett to going
concern are described in the relevant sections of this report.
Other inforniation
The other information comprises the information included in the annual report other
than the ffinancial statements and our audfcor's report thereon. The Trustees are
responsible for the other information contained within the annual report. Our opinion
on the financial statements does not cover the other information and we do not express
any form of assurance conclusion thereon. Our responsibilty is to read the other
infomiation and, in doing so, consider whether the other infomation is materially
inconsistent with the financial statements or our knowledge obtained in the course of
the audit, or otherwise appears to be materially misstated. If we identify such material
inconsistencies or apparent material misstatements, we are required to determine
whether this gives rise to a material misstatement in the financial statements
themselves. If, based on the wor* we have performed, we conclude that there is a
material misstatement of this other information, we are required to report that fact
We have nothing to report in this regard.
13-

RURAL SUPPORT
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF RURAL SUPPORT
Matters on which we are required to report by exception
We have nothing to report in respect of the following matters in relation to which the
Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our
opinion=
the infomiation given in the financial statements is inconsistent in any material
respett with the Trustees, report or
sufficient accounting records have not been kept; or
the financial statements are not in agreement with the accounting records- or
we have not received all the information and explanations we require for our
audit.
Responsibilities of Trustees
As explained more fully in the ststement of Trustees, responsibilities, the Trustees, who
are also the directors of the charity for the purpose of company law, are responsible for
the preparation of the financial statements and for being satisfied that they give a true
and fair view. and for such internal control as the Trustees determine is necessary to
enable the preparation of financial statements that are free from material misstatement
whether due to fraud or error. In preparing the financial statements, the Trustees are
responsible for assessing the charitls ability to continue as a going concern, disclosing,
as applicable, matters related to going concem and using the going concern basis of
accounting unless the Trustees either intend to liquidate the charitable company or to
cease operations. or have no realistic alternative but to do so.
Auditor's responsibilities for the audit of the financial statements
We have been appointed as auditor under section 65 of the Charities Act (Northern
Ireland) 2008 and report in accordance wtth the Act and relevant regulations made or
having effect thereunder.
14-

RURAL SUPPORT
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF RURAL SUPPORT
Our objecttves are to obtain reasonable assurance about whether the financial
ststements as a whole are free from material misstatement, whether due to fraud or
error, and to issue an auditor's report that includes our opinion. Reasonable assurance is
a high level of assurance but is not a guarantee that an audit condurted in accordance
with ISAS (UK) will always detect a material misstatement when it exists. Misstatements
can arise from fraud or error and are considered material if, individually or in the
aggregate, they could reasonably be expected to influence the economic decisions of
users taken on the basis of these financial statements.
I￿egularities, including fraud, are instances of non-compliance with laws and regulations.
We design procedures in line with our responsibilities, OLrtlined above, to detect material
misstatements in respect of irregularities, including fraud. The extent to which our
procedures are capable of detecting irregularities, including fraud, is detailed below.
We obtained an understanding of the legal and regulatory framework applicable to the
company through enquiry of management sector research and the application of
cumulative audit knowledge. We identified the following principal laws and regulations
relevant to the company - Companies Art 2006, Charities Act INorthem Ireland) 2008
and the Accounting and Reporting by Charities- Statement of Recommended Practice
applicable to chartties preparing their accounts in accordance wrth the Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effertive 1
January 2019).
We developed an understsnding of the key fraud risks to the entlty (including how
fraud might occur), the controls in place to help mitigate those risks, and the accounts,
balances and disclosures within the financial statements which may be susceptible to
management bias. Our understanding was obtained through review of the financial
statements for significant accounting estimates, analysis of journal entries, walkthrough
of the key controls cycles in place and enquiry of management.
15-

RURAL SUPPORT
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF RURAL SUPPORT
Our procedures to respond to those risks identified included, but were not limited to:
Enquiry of management and the entity's solicitors around actual and potential
litigation and claims.
Enquiry of management to identify any instances of non-compliance with laws
and regulations.
Reviewing minutes of meetings of those charged with govemance.
Reviewing financial statement disclosures and testing to supporting
documèntation to assess compliance with applicable laws and regulations.
Auditing the risk of management override of controls, including through testing
journal entries and other adjustments for appropriateness, and evaluating the
business rationale of significant transactions outside the nomial course of
business.
A further description of our responsibilities is available on the Financial Reporting
Council's website at. httpsJkn.frc.org.uVauditorsresponsibilitie& This description
fomis part of our audttor's report.
16-

RURAL SUPPORT
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF RURAL SUPPORT
Use of our report
This report is made solely to the chartys trustees, as a body, in accordance with part 4
of the Charf(ies (Accounts and Reports) Regulations 2008. Our audit work has been
undertaken so that we might stste to the charity's trustees those matters we are
required to stste to them in an auditors. report and for no other purpose. To the fijllest
extent pem)itted by law, we do not accept or assume responsibility to anyone other
than the charty and the charity's trustees as a body, for our audit worl for this report,
or for the opinions we have formed.
FPM Accountants Limited
Chartered Accountants
Statutory Auditors
1 3 Arthur Street
Belfast
Co. Antrim
Northem Ireland
BT1 4GA
FPM Accountants Limited is eligible for appointment as auditor of the charity by virtue
of its eligibility for appointment as auditor of a company under of section 1212 of the
Companies Act 2006.
17-

RURAL SUPPORT
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2023
Unrestricted Restricted
funds
funds
2023
2023
Total Unrestricted
funds
2022
Restricted
funds
2022
Totsl
2023
2022
Notes
Income and endowments from:
Donations and legacies
Charitable activities
Other income
38,678
3.200
230,752
562,633
269,430
565,833
682
100,104
211,184
345,538
311,288
345,538
828
828
Totsl income
42,560
793,385
835,945
100,932
556,722
657,654
enditure on:
Raising funds
6,917
6,917
4,815
4,815
Charitable attivities
101,875
743,224
845,099
105,638
541,419
647,057
Total resources
expended
101,875
750,141
852.016
105.638
546,234
651,872
Net (outgoing)/
incoming resources
before transfers
159,315)
43,244
(16,071)
14,706)
10.488
5,782
Gross transfers
between funds
52,890
152,8901
60,223
{60,223)
Net (expenditure}[Income
for the year/
Net movement in funds
(6,425)
(9,646)
{16,071)
55,517
(49,735)
5.782
Fund balances at 1
April 2022
246,394
32,054
278,448
190,877
81,789
272,666
Fund balances at 31
March 2023
239,969
22,408
262,377
246,394
32,054
278,448
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The statement of financial activities also complies with the requirements for an income and expenditure
account under the Companies Art 2006.
18-

RURAL SUPPORT
BALANCE SHEET
ASA T31 MARCH 2023
2023
2022
Notes
Fixed assets
Tangible assets
Current assets
Debtors
Cash at bank and in hand
11
1,704
5,902
12
126,985
266,777
136,327
327,005
393,762
463,332
Creditors: amounts falling due within
one year
13
{133,089)
{190,786}
Net current assets
260,673
272,546
Total assets less current liabilitles
262,377
278,448
Income funds
Restricted funds
Unrestricted funds
15
22,408
239,969
32,054
246,394
262,377
278,448
19-

Draft Financial Statements at 14 September 2023 at 09:30:05
RURAL SUPPORT
BALANCE SHEET (CONTINUED)
ASA T31 MARCH 2023
The company is entitled to the exemption from the audit requirement contained in sertion 477 of the
Companies Act 2006, for the year ended 31 March 2022, although an audit has been carried out under section
65 of the Charities Act (Northern Ireland) 2008. No member of the company has deposited a notice, pursuant
to section 476, requiring an audit of these accounts under the requirements of the Companies Act 20(￿.
The directors acknowledge their responsibilities for ensuring that the charity keeps accounting records which
comply with section 386 of the Act and for preparing financial statements which give a true and fair view of
the state of affairs of the company as at the end of the financial year and of its incoming resourc￿ and
application of resources, including its income and expenditure, for the financial year in accordance with the
requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies
Act 2006 relating to financial statements, so far as applicable to the company.
The members have not required the company to obtain an audit of its financial statements under the
requirements of the Companies Act 2LX)6, for the year in question in accordance with section 476.
These financial statements have been prepared in accordance with the provisions applicable to companies
subject to the small companies regime.
The financial statements were approved by the Trustees on
'Ll.11.13
Ms Gemma Daly
Trustee
Company Registration No. N1042579
-20-

Draft Financial Statements at 14 September 2023 at 09:30:05
RURAL SUPPORT
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2023
2023
2022
Notes
Cash flows from operating activities
Cash absorbed by operations
18
(60,228)
(104,8461
Investing activities
Purchase of tsngible fixed assets
Proceeds on disposal of tangible fixed
assets
12,858)
19,100
Net cash (used inl/generated from
investing activities
16,242
Financing activities
Repayment of bank loans
13621
Net cash used in financing activities
(3621
Net decrease in cash and cash equivalents
(60,228)
188,966)
Cash and cash equivalents at beginning of year
327,005
415,971
Cash and cash equivalents at end of year
266,777
327,005
21

RURAL SUPPORT
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
Accounting policies
Charity information
Rural Support is a private company limited by guarantee incorporated in Northem Ireland. The registered
office is Estates Building, Loughry College, Cookstown, Co. Tyrone, BT80 9AA, Northern Ireland.
1.1 Accounting convention
The financial statements have been prepared in accordance with the charity's [goveming documentl, the
Companies Act 2006 and "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 (FRS 102) (effective 1 January 20191" The charity is a Public
Benefrt Entity as defined by FRS 102.
The financial statements are prepared in sterling, which is the functional currency of the charty- Monetary
amounts in these financial ststements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention.The principal
accounting policies adopted are set out below.
1.2 Going concern
At the time of approving the financial statements, the Trustees have a reasonable expertation that the
charity has adequate resources to continue in operational existence for the foreseeable future. Thus the
Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the Trustees in fijrtherance of their charitable
objectives.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes
and uses of the restricted ￿ndS are set out in the notes to the financial statements.
1.4 Income
Income is recognised when the charty is legally entttled to it after any perfomiance conditions have been
met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been
notified of the donation, unless performance conditions require deferral of the amount.
1.5 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third
party, it is probable that settlement will be required and the amount of the obligation can be measured
reliably. Expenditure is classified under the following activity headings:
Charitable expenditure comprises those costs incurred by the charity in the delivery of its
activities and services for its beneficiaries. It includes both costs that can be allocated directly to
such activities and those costs of an indirect nature necessary to support them.
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
-22-

RURAL SUPPORT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Accounting policies
{Continued)
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of
depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over
their useful lives on the following bases=
Fixtures and fittings
Computers
33Ye Straight Line
33Y. Straight Line
The gain or loss arising on the disposal of an asset is determined as the difference between the sale
proceeds and the carrying value of the asset, and is recognised in net income/{expendtturel for the year.
1.7 Impairment of fixed assets
At each reporting end date, the charity reviews the carrying amounts of Its tsngible assets to determine
whether there is any indication that those assets have suffered an impairment loss. If any such indKation
exists, the recoverable amount of the asset is estimated in order to determine the extent of the
impaimient loss lif any).
1.8 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid
investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts Je
shown within borrowings in current liabilities.
1.9 Financial instruments
The charity has elected to apply the provisions of Settion 11 'Basic Financial Instruments, and Section 12
'Other Financial Instruments Issues, of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes paty to the
contractual provisions of the instrument.
Financial assets and liabilities are offset with the net amounts presented in the financial statements, when
there is a legally enforceable right to set off the recognised amounts and there is an intention to settle
on a net basis or to realise the asset and settle the liability simultaneously.
Basic financjal assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at
transaction price including transaction costs and are subsequently carried at amortised cost using the
effective interest method unless the arrangement constitutes a financing transaction, where the
transaction is measured at the present value of the future receipts discounted at a market rate of nterest.
Financial assets classified as receivable within one year are not amortised.
-23-

RURAL SUPPORT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Accounting policies
{Continued}
Inancial liabilihes
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price
unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the
present value of the future payments discounted at a market rate of interest. Financial liabilities classified
as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary
course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due
within one year or less. If not they are presented as non-current liabilities. Trade creditors are recognised
initially at transaction price and subsequently measured at amortised cost using the effettive Inte￿St
method.
Derecognibon of financMI l￿bIll￿e5
Financial liabilities are derecognised when the charitys contrartual obligations expire or are discharged or
cancelled.
1.10 Employee benefits
The cost of any urbused holiday entitlement is recognised in the period in which the employee's seNices
are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably
committed to temiinate the employment of an employee or to provide termination benefits.
1.1 l Retirement benefits
Payments to defined contribution retirement benefft schemes are charged as an expense as they fall due.
Critical accounting estimates and judgements
In the application of the charty's accounting policies, the Trustees are required to make judgements,
estimates and assumptions about the carrying amount of assets and liabilrties that are not readily
apparent from other sources. The estimates and associated assumptions are based on historical
experience and other factors that are considered to be relevant. Actual results may differ from these
estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the estimate is revised where the revision affects only
that period, or in the period of the revision and future periods where the revision affects both current and
future periods.
-24-

RURAL SUPPORT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Donations and legacies
Unrestricted Restricted
funds
funds
Total Unrestricted Restricted
funds
funds
Totsl
2023
2023
2023
2022
2022
2022
Donations and gifts
38,678
230,752
269,430
100,104
211,184
311,288
Donations and gifts
Donations and Other
Income
NFU Mutual Trust
Department of
Agriculture, Environment
and Rural Affairs
38,678
100
38,778
20,104
80,000
20,104
80,000
230,652
230,652
211,184
211,184
38,678
230,752
269,430
100,104
211,184
311,288
-25-

RURAL SUPPORT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Charitable activities
Restricted
In¢ome
Restrirted
Income
T¢tsl
2023
Re5trirted
Income
2023
2023
2022
Perfonnance related grants
3,200
562,633
565,833
345,538
Analysis by fund
Unrestricted funds
Restricted funds
3,200
3,200
562,633
562,633
345,538
3,200
562,633
565,833
345,538
Performance related grants
Public Health Agency
Social Farming DAERA
Prince's Countryside Fund - Resilience
So Engage and So Engage Plus
RABI & LFT Trust Emergency Fund
Farm Families Key Skills
NFU
National Lottery - Plough On
Life Beyond
MUDC
Other
87,322
76,975
25,545
7,315
9,094
70,181
82,340
92,878
26,285
87,322
76,975
25,545
7,315
9,094
70,181
82,340
92,878
26,285
61,472
76,231
10,768
25,505
6,995
29,360
24,012
53,231
43,938
6,000
8,026
3,200
84,698
87,898
3,200
562,633
565,833
345,538
Other income
Unrestricted Unrestricted
funds
funds
2023
2022
Net gain on disposal of tsngible fixed assets
Other income
409
419
682
682
828
-26-

RURAL SUPPORT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Other income
(Continued}
Raising funds
Restricted
funds
Restricted
funds
2023
2022
Staff costs
6,917
4,815
6,917
4,815
-27-

RURAL SUPPORT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Charitable activities
Unrestricted Restricted
2023
2023
Total
2022
Total Restricted
2022
2022
Totsl
Staff costs
Office Expenses Telephone
Shows and Fairs
Travel and Subsistence
Promotional Costs
Training
Facilitation & Independent
Support
Emergency Fund and Seed
Grant Payments
Recruitment Costs
Study tour
Counselling costs
22,917
347,502
3,838
51,604
36,638
11,541
12,077
370,419
3,838
53,899
42,384
14,298
13,429
12,212
277,133
3,522
19,466
21,970
14,710
21,567
289,345
3,522
25,666
24,931
19,361
22,109
2,295
5,746
2,757
1,352
6,200
2,961
4,651
542
11,854
111,007
122,861
12,426
68,938
81,364
3,000
3,000
6,937
329
6,937
676
347
10,737
40,891
10,737
40,891
46,921
628,835
675,756
39,339
434,572
473,911
Share of support cost5
(see note 8)
Share of governance costs
(see note 8}
50,191
114,322
164,513
66,299
100,527
166,826
4,763
67
4,830
6,320
6,320
101,875
743,224
845,099
105,638
541,419
647,057
Analysis by fund
Unrestricted funds
Restricted funds
101,875
101,875
743,224
105,638
105,638
541,419
743,224
541,419
101,875
743,224
845,099
105,638
541,419
647,057
-28-

RURAL SUPPORT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Support costs
Support Governance
costs
costs
2023
Support Governance
costs
costs
2022
Stsff costs
Depreciation
Bank Charges
General Expenses
Insurance
Motor Vehicle Expenses
Accountancy Fees
Telephone
Volunteer Expenses
Printing, Stationery PA
Postage
IT & Website Costs
Subsciptions
Legal and professional
117,859
4,198
332
4,763
122,622
4,198
332
6,858
1,855
110,939
5,452
265
6,494
1,343
228
6,103
7,857
2,459
4,073
115,012
5,452
265
6,494
1,343
228
6,103
7,857
2,459
6,858
1,855
5,350
9,743
1,497
5,350
9,743
1,497
4,566
11,575
680
4,566
11,575
680
67
8,510
16,450
726
8,510
16,450
726
2,247
67
2,247
164,513
4,830
169,343
166,826
6,320
173,146
Analysed between
Charttable activities
164,513
4,830
169,343
166,826
6,320
173,146
Support costs includes payments to the auditors of £4,20012022- £4,200) for audit fees.
Trustees
None of the Trustees (or any persons connected with them) received any remuneration or benefits from
the charity during the year.
10 Employees
The average monthly number of employees during the year was-
2023
Number
2022
Number
18
12
-29-

RURAL SUPPORT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
10 Employees
(Continued)
Employment costs
2023
2022
Wages and salaries
Social security costs
Other pension costs
434,114
39,579
26,265
358,564
30,755
19,853
499,958
409,172
The key management personnel of the charty comprises the Trustees and the senior management team.
No employee received remuneration of more than £60,000 during the year (2021 Nil).
11 Tangible fixed asset5
Fixtures and
fittings
Computers
Total
Cost
At 1 April 2022
9,419
26,045
35,464
At 31 March 2023
9,419
26,045
35,464
Depreciation and impairment
At l April 2022
Depreciation charged in the year
9,416
20,146
4,195
29,562
4,198
At 31 March 2023
9,419
24,341
33,760
Carrying amount
At 31 March 2023
1,704
1,704
At 31 March 2022
5,899
5,902
-30-

RURAL SUPPORT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR EIVDED 31 MARCH 2023
12 Debtors
2023
2022
Amounts falling due within one year:
Trade debtors
Other debtors
Prepayments and accrued income
113,278
10,346
3,361
115,409
15,121
5,797
126,985
136,327
The amount due from (Aher Debtors includes £5,571 that is due to be repaid to Rural Support over (ne
year
13 Creditors: amounts falling due within one year
2023
2022
Notes
Other taxation and social securty
Deferred income
Trade creditors
Other creditors
Accruals
14
94,734
29,992
1,114
4,201
158,587
24,195
582
7,422
133,089
190,786
14 Deferred income
2023
2022
Arising from Deferred Income
94,734
158,587
Deferred income is included in the financial statements as follows:
Opening Balance
Released During the Year
Arising During the Year
Closing Balance
158,587
(158,5871
94,734
94,734
31

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RURAL SUPPORT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
16 Anatysis of net assets between funds
Unrestricted Restricted
funds
funds
2023
2023
Total Unrestricted Restritted
funds
funds
2022
2022
Total
2023
2022
Fund balances at 31
March 2023 are
represented by..
Tangible assets
Current assets/(liabilities)
1,704
238,265
1,704
260,673
5,902
240,492
5,902
272,546
22,408
32,054
239,969
22,408
262,377
246,394
32,054
278,448
17 Related party transaction5
Rural Support has granted a 48 month loan of £19,100 to an employee within 2021/22. Interest is based
on the HMRC Annual Interest Rate, being 2% in 2022123.
18 Cash generated from operations
2023
2022
{Deficitl/surpus for the year
(16,071)
5,782
Adjustments for.
Gain on disposal of tsngible fixed assets
Depreciation and impairment of tangible fixed assets
(409)
5,452
4,198
Movements in working capital..
Decrease/(increase) in debtors
Increase/ldecrease) in creditors
(Decrease} in deferred income
9,342
6,156
163,853)
(51,594)
(6,054)
{58,023)
Cash absorbed by operations
(60,228}
(104,846}
19 Analysis of changes in net funds
The charity had no debt during the year.