Charity registration number NIC102618
Company registration number N1171120
THE SPIRIT OF PAUL MCGIRR
A COMPANY LIMITED BY GUARANTEE. NOT HAVING A SHARE CAPITAL
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

THE SPIRIT OF PAUL MCGIRR
A COMPANY LIMITED BY GUARANTEE, NOT HAVING A SHARE CAPITAL
CONTENTS
Page
Legal and adminislrative information
Trustees report
Independent examiner's report
Statement of financial activities
Balan￿ sheet
Notes lo the financial statements
10-15

THE SPIRIT OF PAUL MCGIRR
A COMPANY LIMITED BY GUARANTEE, NOT HAVING A SHARE CAPITAL
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mr M H McGirr
Mr F Donnelly
(Appointed 29 September
2023)
{Appoinled 29 September
2023)
(Appointed 29 September
2023)
{Appointed 29 September
2023)
(Appointed 14 April 2025)
Mr B Maguire
Mrs G McGirr
Miss Sioned McGirr
Miss A Conway
Secretsry
Martin Mccann
(Resigned 29 September
2023)
Charity number
NIC102618
Company number
Nl171120
Registered office
73 Dooish Road
Dromore
Co. Tyrone
BT78 3BA
Northern Ireland
Independent examiner
Moore {N.I.) LLP
32 Lodge Road
Coleraine
Co. Londondery
Northern Ireland
BT52 1NB
Bankers
AIB
2-4 East Bridge Street
Enniskillen
BT74 7BT

THE SPIRIT OF PAUL MCGIRR
A COMPANY LIMITED BY GUARANTEE, NOT HAVING A SHARE CAPITAL
TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 AUGUST 2024
The Trustees present their annual report and financial statements for the year ended 31 August 2024.
The financial statements have been prepared in accordan￿ with Ihe accounting policies sel out in note 1 to the
financial statements and comply with the Charity's Memorandum and Articles of Associalion, the Companies Act
2006 and "Accounting and Reporting by Charities-. Slalement of Recommended Practice applicable to charities
preparing their accounts in accordance with the Finanaal Reporting Standard applicable in the UK and Republic of
Ireland (FRS 102)" (effective l January 2019).
Objectives and activities
The purposes of the charity as set out in its governing document.
The objectives of the Company shall be to provide development and support lo the communities in Zambia for the
furtherance of the relief of poverty. the advancement of education and olher charitable purposes by engaging in
community development programmes to provide improved educational and other facilities so as to enhance future
opportunities and development for people in Zambia
The main activities undertaken in relation to those purposes in the year
During the year the charity undertook to build a new secondary school for the community in Lusaka. Donations were
received. Various building materials were purchased and shipped to the region to enable the work lo commence. A
team of individuals travelled to Lusaka lo oversee the progress.
The following is a summary of the different strands of work we are currently involved in.
1 Build a secondary school for 400 children in Chainda.
2 Establish a Pre and Posl-natal children nutritional dinic for expectant mothers from Chainda compoLtnd and local
district.
3 Link QUB Belfast to UNZA, the Teaching Hospital of Lusaka.
4 Expand our Primary school in the parish to accommodate 250 children.
S Install a water pump, sland and tank system for both of our feeder Primary schools and our Secondary school.
6 Construct a metalwork, woodwork and construction centre for practical learning and education on our secondary
school sile.
The charity raises funds in Northern Ireland but the charitable works are carried out in Zambia.
Public benefit
The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what aclivilies the
Charity should undertake.

THE SPIRIT OF PAUL MCGIRR
A COMPANY LIMITED BY GUARANTEE, NOT HAVING A SHARE CAPITAL
TRUSTEES REPORT {INCLUDING DIRECTORS, REPORT) {CONTINUED>
FOR THE YEAR ENDED 31 AUGUST 2024
The Co-ordinators have secured 7 acres of land from a private family, close to the Community centre and St
Teresa's Primary School in Chainda. The land registry deeds for this land are lodged with the SMA Tyrone School.
Our intention is to build a non-denominational. all abililies, secondary school for up to 1,000 children, boys and girls.
Currently, in the compound, there are places available lor 150A - 20°/o of the children that are eligible lo go to
secondary school.
In many cases the families of Ihese children cannot afford lo pay fees or travelling costs to the few secondary
schools in the city. This silualion compounds the already significani problems and lack of Options available to these
children and young adults in regards to basic post primary education, personal health, life skills, career skills and
availability of post 16year education choices.
We have a successful primary school in St Teresa's and there are olher primary schools within 1.5km thal leach Ihe
children from the nearby Compounds.
Per student pla￿, secondary schoo5s are expensive to start up bul can make money as a business within 5 years,
the profits are then used to improve the school resources and offer bursaries lo Ihe kids from less well-off families
and the compounds.
Currently Sr Clare are drawing up 3 and 5 year plans for both schools. Queens Uni Belfast, medical school are
coming on board with medical support for our Chainda children.
The basic school structure is similar lo Jim Brady's school on the T2 al MOOMBA .
A single story building buill around a central courtyard with a high wide veranda and slrict access in 2nd out past the
Principals office. The initial phase will cater for 400 students in 13 classrooms and conslruclion skills rooms. We will
teach basic languages, maths, sCienc￿s, computers. home economics. personal development and health, sport,
music and drama.
The site requires the following construction projects completed. whether we have 100 children or 1,(M)O,
.400 metres of safety perimeter wall and safety gales.
'Safe car drop off areas and traffic management,
'Upgrading of adjacent foot paths,
'Staff car and bike parking.
'Teacher accommodalion block.
We intend catering for 1st year children this January with numbers growing in every term as facilities grow. We will
have a cash shortfall until studenl numbers are over 150. So the sooner we get facilities in place the sooner the
charity will run the way we foresee it, and be able lo offer real meaningful bursaries lo the pooresl children in Ihe
compound lo set Ihem on a life course that they can only dream off. up to now.
The Spirit of Paul McGirr do not work anywhere else in Africa.. we are dedicated lo this community, we know the
community leaders Ihe rascals and rogues. we have employed most of them, we have a settled team of builders
and electricians there for the last 18 months. We are in control of all the finances in the secondary school project
and we gel constant informalion and feedback from the Principals and our fulltime Accountant.

THE SPIRIT OF PAUL MCGIRR
A COMPANY LIMITED BY GUARANTEE, NOT HAVING A SHARE CAPITAL
TRUSTEES REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
Achievements and performance
Significant activities and achievements againsl obieclives
During the year the donations received enabled us lo continue to undertake the current secondary school building
project, lo add to the successful build of the Tyrone school. The services and activities provided in previous years by
the new primary school have benefited local children, and their parents. These services have offered educational
opportunities for children in Ihe area, and also enable their parents lo go out and work. The secondary school will
provide much needed addilional education support lo the older children in Ihe area.
This has a double impact of helping lo develop the literacy of the community, and the economic circumstan￿S of
families. Both of these are key foundations lo raising the standard of living for the oommunity, and the region as a
whole. During the year the kevy wing and third side of the rectangle of the school construction was completed. The
construction of three classrooms in the school triangle have been slarted in aulumn 2024.
Fundraising praclic8S
The charity relies on the donations from the donors identified as required in the accounts, whose support is valued.
Financial review
The Irustees consider the financial performance by the charity during the year lo have been satisfactory. Donations
and income of £88,081 were received, with expenditure of £84,487 resulting in a surplus of £2.994. The main
expenditure was on the new secondary school which continued its construction during the year, as well as travel
costs to area.
Reserves policy
The reserves policy outlines the rationale for holding a specific level of resetves, aimed at instilling confidence in
stakeholders regarding financial management and indicating future funding needs and resilience.
Plans for future periods
In the next year plans are sel lo finish the three classrooms and close the CLiutyard with kerbing and flowerbeds lo
complete the courtyard and other plans include keibing the carpark. flowerbeds, entrance gates and gel the storage
compound roofed. There is plans to secure the entire site with either high walls, fencing and safely gates with
security guards. In addilion there will be a fenced urban garden with laying hens. plots of vegetables and fruit which
will be managed as part of the H.E. teaching module.
Structure. governance and management
The Charity is a company limited by guarantee. not having a share capital.
The Trustees, who are also the directors for the purpose of company law. and who setved during the year and up to
the dale of signature of the financial statements were:
Mr M H McGirr
Mr F Donnelly
Mr B Maguire
Mrs G McGirr
Miss Sioned McGirr
Miss A Conway
Ms Katrina McGirr
Mr G P O'Donnell
Mr M Mccann
(Appointed 29 September 2023)
(Appointed 29 September 2023)
(Appointed 29 September 2023}
(Appointed 29 September 20231
(Appointed 14 April 2025)
(Resigned 29 September 2023)
(Resigned 29 September 2023)
(Resigned 29 September 2023)

THE SPIRIT OF PAUL MCGIRR
A COMPANY LIMITED BY GUARANTEE, NOT HAVING A SHARE CAPITAL .
TRUSTEES REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST2024
Recrullmènt 8nd app￿ntment ofthistees
New trustees are Identlfied thfough V4Drd of rTr)uth. Thay come from the lo(¥l communlty so very often are well
knO￿Tr to existing membèr5 of the ttustees of Ihe charity, PotenU81 trustees 8re screened and 8ppolnted by a panel
¢omprislng of èxlsting twstees Incj￿1ng tha Chaltper50n. An acuve reLYultment process Is not undertaken as Ihe
thanty Is o)mpletety communlty.drlvèn wllh Its membeTs and tNst80s all belng from the lo¢al area.
None of the Trustees has any beneficial Interest In the company. AJI of thè Tntstees are members of the cfjmpAny
and guarantee to oJntntsute £1 In thè event of a winding up.
0ry8nlsational stnidurn
Thè Splrit of Paul McGitr Is governed ty Its Memorandum and AJlldas of Assodauon dat￿ 18th June 2008. It Is
reglstered the Chaiity Commlsslon for Northem Ireland on 301h Juty 2015.
The Truslees report was approved by Ihe Board of Trustees.
ffjicL@ Tq)
Mr M H McGlrr
Trustee
., Mr B Magulre
30 Octobèr 2025

THE SPIRIT OF PAUL MCGIRR
A COMPANY LIMITED BY GUARANTEE, NOT HAVING A SHARE CAPITAL
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF THE SPIRIT OF PAUL MCGIRR
I report to the Truslees on my examination of the financial statemenls of The Spiril of Paul McGirr {the Charity) for
the year ended 31 August 2024.
Responsibillties and basis of report
The Iruslees, who are also Ihe directors of The Spirit of Paul McGirr for Ihe purposes of company law, are
responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006.
Having satisfied myself that the charity is not subject lo audit under company law, and is eligible for independent
examination, il is my responsibilily to..
examine the accounts under section 65 of the Charities Act
follow the prO￿d￿reS laid down in the general Directions given by the Charity Commission for Northern
Ireland under section 6519llb) of the Charities Act
state whether particular matters have come to my attention.
Basis of independent examineVs statement
I have examined your charity accounts as required under section 65 of the Charities Acl and my examination was
carried out in accordance with the general directions given by the Charity Commission for Northern Ireland under
section 65{gllbl of the Charities Act. The examination included a review of the accounting records kept by the
charity and a comparison of the accounts presented with those records. It also included consideration of any
Lrnusual items or disclosures in Ihe accounts, and seeking explanations from you as charity Iruslees concerning any
such matters.
My role is lo slate whether any malerial matters have come to my attention giving us cause lo believe..
That accounting records were not kept in accordance with section 386 of the Companies Act 2006
That the accounts do nol accord with those accounting records
That the accounls do not comply with the accounting requirements of seclion 396 of the Companies Act 2006
and with the melhods and principles of the Charities Slalement of Recommended Practice applicable to
charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK
and Republic of Ireland
That there is further information needed for a proper understanding of the accounls to be reached.
Independent examiner's qualified statement
I can confirm that l am qualified lo undertake the examination because l am a registered member of Chartered
Accounlanls Ireland which is one of the listed bodies.
I have completed my examinalion and I believe that allention should be drawn to the following matters.
I have identified matters of con￿rn Ihat give me reasonable cause to believe that Ihe accounts prepared for the
company are not fully compliant with the accounting requirements of section 396 of Companies Act 2006 and have
not been prepared fully in accordance with the methods and principles of the Statement of Recommended Practice
for accounting and reporting by charities.
The Trustees have prepared a Statement of Financial Activilies incorporating an income and expenditure account.
However sufficient records have not been maintained. It has been difficult lo allocate funds with certainty between
restricted and unreslricled funds and this also impacted the financial statements for the year ended 31 August 2024.
Accordingly, all funds have been treated as unreslricled.
Records of income and expenditure have been maintained for examination but these are incomplete. The charily
has recorded income from donors totalling £88.081 but limiled documentation has been retained to confim origin.

THE SPIRIT OF PAUL MCGIRR
A COMPANY LIMITED BY GUARANTEE, NOT HAVING A SHARE CAPITAL
INDEPENDENT EXAMINER'S REPORT (CONTINUED)
TO THE TRUSTEES OF THE SPIRIT OF PAUL MCGIRR
Whilst the charity operates a current bank account, we understand thal the bank will not permit Ihe trustees lo
Iransfer funds abroad to help finance the building of a school in Zambia. This means that monies have been
transferred directly to the bank accounts of trustees and a business of one of the Iruslees. The trustees have then
transferred the funds abroad. During the year £75,960 was transferred from the charity's bank account lo Iruslee
bank accounts. Given exchange rate differences it has been difficult to lie up payments exactly from the charity
bank accounl (via the truslees. bank accounts) lo the bank account in Zambia
l understand that the Irustees are endeavouring io change banks to allow them to transfer funds abroad directly.
Whilst the accounts have been prepared on the going con￿rn basis. the charity continued lo be reliant on financial
support from a former trustee. The outstanding balan￿ due to Ihem at 31 August 2024 was £11,771 (2023..
£11,771).
The trustees 3re content that this sitLration is temporary and have prepared the accounls on a going concern basis.
I confirm that there are no other matters to bring to your attention.
Dr R I Peters Gallagher OBE FCA
for and on behalf on Moore {N.I.) LLP
Chartered Accounlanls
32 Lodge Road
Coleraine
Co Londonderry
Northem Ireland
BT52 1 NB
Dated.. 30 October 2025

THE SPIRIT OF PAUL MCGIRR
A COMPANY LIMITED BY GUARANTEE, NOT HAVING A SHARE CAPITAL
STATEMENT OF FINANCIALACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 AUGUST 2024
Unrestricted
funds
2024
Unrestricted
funds
2023
Notes
Income from".
Donations and legacies
Other trading activities
88,081
54.410
500
Total income
88,081
54,910
Expenditure on:
Raising funds
Charitable aclivilies
150
84,337
56,025
Total expenditure
84,487
56,025
Net incomellexpenditure} and movement in funds
3,594
{1,1151
Reconcillation of funds:
Fund balances at 1 September 2023
{600)
515
Fund balances at 31 August 2024
2,994
{600)
The statement of finanual aclivilies includes all gains and losses recognised in the year. All income and expenditure
derive from continuing aclivilies.

THE SPIRIT OF PAUL MCGIRR
A COMPANY LIMITED BY GUARANTEE, NOT HAVING A SHARE CAPITAL 4 .
BALANCE SHEET
AS AT31 AUGUST2024
2024
2023
Not
Curront assets
Debtors
Cash at bank and in hand
12
30
40,335
14,471
18.365
Crodltorn: amounts falllng du• wlthln
onè year
14
(3,600)
(3,300)_
Net current a58ets
14.786
Credltors: amounts falllng dug after
more than one year.
16
(11.771)
Ngt a5setsl(Ilablllttes)
(600)
Tha funds of tho ChArfty
Unrestriraed funds
16
2.994
(600)
2,994
(600)
The company Is entitled to the exemption from the audit wuSrement contalned In seeuon 4T1 of the Compantes Act
2006, for the year ended 31 August 2024.
The dlrectors 8(*nowledge thelr responslbllities for comptying with the requirements of the Companies Act"2006
with respect to accounting records and Ihe preparation of finandal statements.
The members have not required the company to obtaln an audlt of Its financlal statements lor the.year In questson In, :..
accordance with sectlon 476.
These financial statements have been prepared in a(X0rdan￿ with the provisions applicable to companies subject.
to the small crjmpanles regime.
The financaal statements were approved by the Trusteas on 30 October 2025
Mr M H McGlrr
Tru6te•
Company regislration number N1171120 (Northem Ire18nd)

THE SPIRIT OF PAUL MCGIRR
A COMPANY LIMITED BY GUARANTEE, NOT HAVING A SHARE CAPITAL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
Accounting policies
Charity infonnation
The Spirit of Paul McGirr is a private company limited by guarantee incorporated in Northern Ireland. The
registered Offi￿ is
1.1 Accounting convention
The financial statements have been prepared in accordanc£ with the Charity's governing document, the
Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of
Ireland" and the Charilies SORP "Accounting and Reporting by Charities= Statement of Recornmended
Practice applicable lo charities preparing their accounts in accordance with Ihe Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102)" The Charity is a Public Benefit Entity as defined by
FRS 102.
The Charity has taken advantage of the provisions in the SORP for charities not to prepare a slalement of
cash flows.
The financial slalemenls are prepared in sterling, which is the functional currency of the Charity. Monetary
amounts in these financial slatemenls are rounded lo the nearest £.
The financial statements have been prepared under the historical cosl convention, Imodified lo include the
revaluation of freehold properties and to include inveslmenl properties and certain financial instruments at fair
valuel. The principal accounting policies adopted are set out below.
1.2 Going concern
These financial statements are prepared on the going COn￿M basis. Therefore Trustees have a reasonable
expectation that Ihe Charily will continue in operational existence for the foreseeable future.
1.3 Charitsble funds
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable
objectives.
Reslricled funds are subject to specific conditions by donors or grantors as lo how they may be used. The
purposes and uses of the restricted funds are set oul in the notes to the financial slalemenls.
Endowment funds are subject lo specific condilions by donors that the capital must be maintained by the
Charity.
1.4 Income
Income is recognised when the Charity is legally entitled to il after any perfom7ance conditions have been
mel. the amounts can be measured reliably. and il is probable thal 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. Income tax recoverable in
relation lo donations received under Gift Aid or deeds of covenant is recognised at the lime of the donation.
Legacies are recognised on receipt or otherwise if the Charity has been notified of an impending dislribulion,
the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a
conlingenl asset.
10-

THE SPIRIT OF PAUL MCGIRR
A COMPANY LIMITED BY GUARANTEE, NOT HAVING A SHARE CAPITAL
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
Accounting policies
{Continued)
1.5 Expenditure
Expenditure is recognised once Ihere is a legal or Gonslruclive obligation to transfer economic benefil to a
third party, il is probable thal a transfer of economic benefits will be required in settlement, and the amount of
the obligation can be measured reliably.
Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and
shared costs, including support costs involved in undertaking each aclivily. Direcl costs allributable to a single
activity are allocated direclly to that activity. Shared costs which contribule lo more than one activiiy and
support costs which are nol allributable to a single activity are apporlioned between Ihose activities on a basis
consistent with the use of resources. Cenlral staff costs are allocated on Ihe basis of lime spent, and
depreciation charges are allocated on the porlion of the asset's use.
1.6 Cash and cash equivalents
Cash and cash equivalents include cash in hand. deposits held at call with banks, other short-lerm liquid
investments with original maturities of Ihree months or less. and bank overdrafts. Bank overdrafts are shown
within ￿rrowingS in current liabilities.
1.7 Financial instruments
The Charity has elected to apply the provisions of Section 11 'Basic Financial Instruments. and Section 12
'Olher Financial Instruments Issues. of FRS 102 to all of its financial instruments.
Financial inslrumenls are recognised in Ihe Charitys balance sheet when the Charity becomes party lo Ihe
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 Ihe recognised amounts and Ihere is an intention lo settle on a net
basis or to realise the asset and setlle the liability simultaneously.
Basic linancial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured al
transaction price including transaction costs and are subsequently carried at amortised cost using the effective
interest method unless Ihe arrangement conslilutes a financing transaction, where the transaction is
measured al the present value of the future receipts discounted at a market rate of interest. Financial assets
classified as receivable within one year are not amortised.
Basic financial liabilities
Basic financial liabilities. including creditors and bank loans are initially recognised at transaction price unless
the arrangemenl conslilutes a financing Iransaclion, where the debt instrument is measured at the present
value of the future paymenls discounted at a market rate of interesl. 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 obligalions to pay for goods or setvices 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 effective interest method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the Chariws contractual obligations expire or are discharged or
cancelled.
11

THE SPIRIT OF PAUL MCGIRR
A COMPANY LIMITED BY GUARANTEE, NOT HAVING A SHARE CAPITAL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
Accounting policies
(Continued)
1.8 Employee benefits
The cost of any unused holiday enlillement is recognised in the period in which the employee's services are
received.
Termination benefits are recognised immediately as an expense when the Charity is demonslfably committed
to lerminale the employment of an employee or to provide termination benefits.
Critical accounting estimates and judgements
In the application of the Charity's accounting policies, the Trustees are required lo make judgements,
eslimales and assumptions about the carrying amount of assets and liabililies that are not readily apparent
from other sources. The eslimates and associated assumptions are based on historical experience and other
factors that are considered to be relevant. Actual results may differ from Ihese estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
eslimales are recognised in the period in which Ihe estimate is revised where the revision affects only that
period, or in Ihe period of the revision and future periods where Ihe revision affects both current and future
periods.
Income from donations and legacies
Unrestricted
funds
2024
Unrestricted
funds
2023
Donations and gifts
88,081
54,410
Income from other trading activities
Unrestricted Unrestricted
funds
funds
2024
2023
Fundraising events
500
Expenditure on raising funds
Unrestricted Unrestricted
funds
funds
2024
2023
Fundraising and publicity
Advertising
150
12-

THE SPIRIT OF PAUL MCGIRR
A COMPANY LIMITED BY GUARANTEE, NOT HAVING A SHARE CAPITAL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
Expenditure on charitable activities
2024
2023
Direct costs
Hire of equiptment
Bank charges
New school project
Sofvare
432
121
79,374
432
134
53,647
12
79,927
54,225
Share of support and governance costs (see note 7)
Governance
4,410
1,800
84,337
56,025
Analysis by fund
Unrestricted funds
84,337
56,025
Support costs allocated to activities
2024
2023
Governance
4,410
1,800
2024
2023
Governance costs comprise:
Accountancy
4,410
1,800
4,410
1,800
Net movement in funds
2024
2023
The nel movement in funds is slated after chargingl(crediting)=
Fees payable for the independent examination of the chariws financial
statements
4,410
1,800
Trustees
None of the Trustees (or any persons connected with Ihem) received any remuneration or benefits from the
Charity during Ihe year.
13-

THE SPIRIT OF PAUL MCGIRR
A COMPANY LIMITED BY GUARANTEE, NOT HAVING A SHARE CAPITAL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
10 Employees
The average monlhly number of employees during the year was..
2024
Number
2023
Number
Tolal
There were no employees whose annual remuneration was more than £60,000.
11 Taxation
The charity is exèmpl from taxation on ils activities because all ils income is applied for charitable purposes.
12 Debtors
2024
2023
Amounts falling due within one year:
Other deblors
30
13 Loans and overdrafts
2024
2023
Loan from former trustee
11,771
11,771
Payable afler one year
11,771
11.771
The balan￿ of loans owed lo former trustee Fionnuala Colton al the year end was £11.771. It has been
agreed that this will be repaid when the charity has available funds.
14 Creditors: amounts falling due withtn one year
2024
2023
Accruals and deferred income
3,600
3.300
15 Creditors: amounts falling due after more than one year
2024
2023
Loan from former tnjslee
11,771
11,771
14-

THE SPIRIT OF PAUL MCGIRR
A COMPANY LIMITED BY GUARANTEE, NOT HAVING A SHARE CAPITAL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
16 Unrestricted funds
The unreslricled funds of the charity comprise the unexpended balances of donations and grants which are
not subject to specific conditions by donors and granlors as lo how they may be used. These include
designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
At1
September
2023
Incoming
resources
Resources At 31 August
expended
2024
Lusaka, Zambia
16001
88,081
184,4871
2,994
Previous year:
At1
September
2022
Incoming
resources
Resources At 31 August
expended
2023
Lusaka, Zambia
515
54,910
(56,025)
{600)
17 Related party transactions
At the start of the year the opening balance of the interest free loan provided by a former trustee lo the charity
was £11,771. This balance of loan owed was from Fionnuala Colton who resigned on 15th January 2022. It
has been agreed that this will be repaid when the charity has Ihe available funds. This amount is included in
the creditors section in the balance sheet.
During Ihe year the charity Iransferred £75,960 lo trustee Michael McGirr. Michael, subsequently transferred
£75,960 to SMA Fathers in Zambia.
During the year £2,567 was transferred lo trustee Frankie Donnelly to reimburse credit card expenses for the
conslmclion of Tyrone School Zambia. which is lorAted in Lusaka. Zambia. The bank will noi permit Ihe
charity lo transfer funds abroad.
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