Charity Rwstration NIC103014 C(xnpany Rogistrntlon No. NK1540771North8rn Irèknndl ThE NORTHERN IRELAND HERITAGE GARDENS TRUST ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR YEAR EIXICD 24 FFgRUARY THE NORTHERN IRELAND HERITAGE GARDENS TRUST LEGAL AND ADMINISTRATIVE INFORMATION M4 Trnry H?fftih Mr TTeVOT Frtw4rrtq Mr TèrÈncÈ Rpèvx-smwh Mtmk Juhr YOÈ¢re￿ry Ms Trary Plami Charlty rmwnber NIC103014 C(Inp￿Y nwnber NI054077 Regl*lpvwl ¢)ffty 12 W Down Nmhprn IrA*nd 8T1& IJJ Independèrt *xÉminer Mwic (N.I.I LLP 4th Fk)nr fJr•nLrfl*?ll Houtsg 7 Donpqam %qiK*re. Norn) 8elf85t BTI 5GB Bankers r)Invke Liank 0￿￿.(¥111.*￿r￿. W Bèllast 8T1 6JS THE NORTHERN IRELAND HERITAGE GARDENS TRUST STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 28 FE8RUAR Y 2Q20 Vnregtrlctsd fvnd5 2020 2019 In ChArirabtè attsvilips Nolos 14122 tsritatrAp.l 1Llivr(ip* &758 Nèt incom? fof Iho yeBrl M¢t nioveiii•nt SJ64 2R? Fund ai 1 NLgrd1201Q 12,35 12,068 Fund b￿￿nCeS al 18 Febnwry 2020 17.714 Th• *rlL iernent d fThrwial ￿￿￿1￿￿.% irKlude.$ iill rairf rwftisgd in ihL- year. All in¢eth. und eX￿nd1￿jr￿ (Icrn frnm adiw"Iics. Thè gkntts'lr￿nt LTrl f￿￿￿.411 activth*.b ii1s0 Pon￿1￿3 wrth IhÉb rtyuii¥rnents Gxper4likn¥ WAxJuiil unoei thè Cc>iiipdni•4AL'I 20C*. THE NORTHERN IRELAND HERITAGE GARDENS TRUST BALANCE SHEEr ASAT 28 FEBRUARY2020 2019 278 12.or2 17.450 17,714 12350 17.714 123 17.714 12 17.714 I2.￿) slai• of afl*8 ol t￿ as at ts arAI cl fina￿91 arKI ol arKI af Stateff￿ apwimd ty Ih•ThA8l*s . iilJ/lo _ THE NORTHERN IRELAND HERITAGE GARDENS TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUAR Y 2020 Acclwnllng poli¢les ch￿ lTrform•tio Thc P￿rth￿.M lieland *.iitagè G.Ir(ILy)s Tru.4t 14 <1 WVJltp ￿m￿nY by QllW4lnTrF. in¢￿￿rat￿o rtPw.m IrLIwKI. Thc ILw3tp.W 1% 12 f+A0￿1(￿¥ WÉly. CrR¥tsdsbum, lioryor. 8r19 1 JJ. Northe.m lielarbj. 1.1 Ae¢ounliny tonvvntlon Th• fiiwrual trhlLfiif)nLE Df*.tkMgd in a(1.￿dE1￿￿￿ Mlli Ihe ChANy'¥ goveff*ny thè C•mptini￿ Art 200G RrKI "Accourninq and Rprx)itsny by C.li.)Iitles'. Stsienwjnt of Rebvmmenrt¥J Prac ppIicAhlp Iv chArrtW.•$ wepHnry Lhgir trniut)Ls- in Hr.c￿dan￿fi willi ihè Fin*?iicial Rfrp(wiJ"ng Sffindard aprAr4blL' In thè UK and RppuL4ic uf Irpt?nd IFRS 1021- las hr a¢.CtsuntlrbJ ccmnK.rwg 1 JiinuAry 20161. Th￿. Lli¢k"ity [8 8 Publib 8￿￿.11[ (JL.l1￿d by frRS 102. Th8 Ch81ty has L•k•.n &vartaqe (4 thè pr￿￿$mYnS in th¢ SORP fiy th*rytiÈ8. Y1￿￿ng FRi• 102 BL￿lett.n 1 SKI trj prp.pafu a SMt•.mwl of CA0th FkJwA. Tt*. fiiranL¥Jl •.iaiLywbBnts we prpparp.rt 41 bl¥rfino, 15 thp fun¢ti(Thl r.uiiuiKy ttf thc. Charty. 14kK*ry Junts in 1I¥J¥8 financioj btstsmftnl$ are ￿Jnit.￿ lo thè r*.&(￿1 £. The rm'wik)l poNciè% thjopted out t￿. 12 Golng cfyi¢em At thp. Iiiiw ol APC*uving thft finÉmclal ¢tAlc'rriurNs. lh& Tr￿1￿.*8 a rÈA%Uwb￿ e>¥tctsixJn thal U C￿l01Y Ade.UlJdte r￿￿LIf￿￿5 tr) f*JnilnLie fft ￿￿.￿￿bonal *.xislL*nLe for the IVrw.￿hl. lutur•.. ItM.b Truiiie&% pmltnue tr Adopl grAn9 Luicem pl xmjniiw in Ihp. finan¢4al thtèmLxils. 1.3 chartIab￿ tsnds Ur¥psrn¢.t¥G¢ fu.nds arc i¥V¢ihaMa. af The ¢Jiscrpt*in nl in funheFarK• of iheli rharitB objÈrThL% LM)Sxq mc furxJ% buon dpsyiid(•d Inf omLY puff￿￿e$. Rvstiict•rt furKls arè. trj %￿LIf1[ by dM(x¥ as trj h(y* they bv v5Èd. purp￿1 and I￿.¥ of Iho T*￿r￿led fiinrts dfg set tsiil iii Ihe rk)rp.s Iv Lhe finin¢i& Slat•1￿.￿ls.. EThJrThM￿ fvrKJ5 Arp 8uWGt tc> c¢y%llllDliS by t￿. capllal rnii%l tL' mainNin(* by t￿. Chwity. 1.4 I￿￿￿ning resource rp.¢tyriised whvii Ihe Ch8ntv I8￿41¥ Lil)tilled ￿ if 1L Ilur any p¢iluimance (¥M]dilK￿l k)VL" been mot. thp. Arrivunts cAn r)v m￿￿lre￿ rollab￿.. i1￿* il is pmha)k7 that inr.c*yw *ill b•. fQ¢TrWd. C￿$1) wnntscd M recL'ipl. thhei ￿ti()n￿. aiL 0￿. ￿ Chardy has bgen tili&J nf fJrxwts"on, uli1tss￿ pèrt￿171Èw￿• ￿1)di1￿M￿ rpqijiiv (l¥($fr￿ t>1 It￿ dllK)imi. 1.5 Resources ex￿nd￿d L.xk*.ndrtuiv Is rwkn911i¥wI Iliwè ts XJ LY (x)nSts￿ Obl￿￿[￿)￿ trj n)iikv a pAyn)LYil to 8 mlid PBrty, Il L% that ￿.￿￿.Ment will bL' requirè.rt iirxl th* gly￿ur7l ol thè t￿119atIon ¢411? m*g&urvd rfb.IitsLAy. ExppNJiluro IA dLti4+ty tro.&lirb3S'. Expupditlffe UIT Gharit7hL' dCtMfw8 Il)Ll￿j88 Ihe VfVVi4KWL% ol tn t17￿ In np*d %irvJ urhlertAkefl ID furts.r iliv ol thè e.t47iiIy oind #y•.Ir ￿c￿tpd Sukyyt frfs.. Othpf expend￿¢1}rP Ih¢Yie rtem* not Pdif*iq Into tinv t)ttwb.r hrAidinq. THE NORTHERN IRELAND HERITAGE GARDENS TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 28 FE8RUARY 2020 AttowrtiTra poUel¢s ICt)ntlnuqd 1.6 Cash and cash equi￿￿￿1 LaS11 and ¢'quivalpnt* Irir.ludÈ CA4h In l?und. held at ￿11 wilh vlhef irhytsLmentr￿ With or¥JinAI lyla￿TILle* Ol Iiiw nian1t* ui kJs%. ano LklTrk rNp.n¥•lLs. Bank (Y¥crdrJ￿ are with*ri iNJffowryib iii rurront fwtxh"l*s. 1.7 Fln**ial instrumgnts The Cmnly hd5 elec.fL￿ Lu 4)Fty mc. vlov￿4)n.8 o( bE￿n 11 '8abiE FirL*noal Ir*trumpntS' &ind Srtln 12 'thher l uiancujl Insiiwnprt5 I**￿.￿. ol FRS 11Y2 lo all ol rtq fvn(InrAal in8tivowrrts. Firwncijil InstrLmEnt•. i*C I￿gni￿.￿l In Chariry¥ VRlknce Ihe Gfwrity tr*.rxJv¢s p*ty IA I1* Con1r￿lU{ll wiNi8I()1)s vl in*lwr7￿.IIL Fthial￿1aI t)fbJ ofv.T. ￿[h Ihè nèi Amounts pr•.*(bf.l¢xl in thfr fininLSÉil ststsme.ni&. whp.n 'rB * a le4ally 8nfoff*.1ifAL' rigm th £el vll ihe rpr.wi)tsod wMiin¢s dnd thpr•. i• . Iv rnalis*. trxt i15ser 8r¥l x.11￿ the Ikgtrmliiy bimLdlanW. ari irrtent￿￿ Iv sotdÈ L)n i) 8Ask financi*l ￿￿￿¢S Basr. ￿￿7t￿laS asspT*, whith indith dob￿r4 LaGh Anrt bJiik bal&n(*S, life i)IEIAII M￿sur{.￿rI ¢11 trans￿On Pftè In(*4ling C￿13 We subw.ryrnty CAmert ¢il amcrf.'*1 tho (.'d*Yp vrt*rP.￿ iJThlps" Ihe 8min¢*•n￿.ril Co￿￿#.11rtC% <3 finAnr*w Irdnsgc.tsM wliurp th? tr?wi￿5rt measiJr•.O 01 the prvbe.r'. V4iluE of Ihc iulwe rnbftp.ipts (*&count*4J o{ raL. vf int•￿$1. Fwwruil assets dab￿rI0￿ ¥JA re(L'IViiL4e wirhw) oriv year WL. T￿1 &wr￿m￿e￿. B*sk financial Il•bHlkies B(IsK finMciai 1iabqit￿.% ¥itylu¢Jinq Cf•.d4lwb and k)ans Arp Initwny rec¢1￿15￿￿1 at tmsaclth pricp. unt• ytiyat4* Are L￿￿1[*d Lurrur)t lifthi￿1￿.ts Il pay￿￿.￿1 i¥ ￿1h1n onè ur Itss. ff nvL thpy arp. prLscnted A4k tx)rKurreni IIAhthlL'?•. TrJJp <*Lt*lors alp. re￿gniSed iM*lly Al Irarwctm sutrthtyv¥nlty m*881wLYI al ￿nIsely r05t ILqW 11)¢ uffecjivp. ffjlL'rGst MMW. Dorncoqthvon drI￿n¢la1 liabiliti¢s F irbaIiEial kBbiliEts d￿￿¢¥3111￿£￿ rK. Chaftys ccwitrdCtUAI fiNigaL￿ns axtmre Lv ar* diYJ)argcd or Crltl¢al aecourfinp estim*tr.• and judyments Iri of the Lhaniyg iYU)uiilirwJ rKJliciL*. ihe Tni•lLy% are r•q￿rI* to mAke •stm?tf'.ts i¥id a￿￿Jm￿l.KJTl5 ab￿rt IIK. sarryiftq .ItlllXSli1 of ￿•￿_ts %in¢J liabillri￿ Ilknrt ar• rc"iidily RPPgfeFIL frThm Lthr sourrts, èsimai65 a4wjiiipliun5 arp ho>(xl on ht￿t(￿lLaI Cthr factN8 thil eofftrcd ID bp. rp.kvaFJl. A¢fr￿1 resulLs Irom th￿e tsb"mHteA. Thè wniJiDs 8nd iiiidwtyjng a%$￿I￿LI0nS Are fL'ViOw•d (Jn ￿rI ur)grinq b•6r6. R•viqitJns io accrAAntirY4 e4tim'iiL%' arè rwinised in the. rx'¥iod In wh¥Ji Ihe èstimlle 11> rewrt 4%4iLYc the r&.viwii iiffèctq anlv trbdt pvirxl, or Ptyf￿ tsf t￿. rL'visicrfi Ano lulwe ￿n(rf$S ¥rt￿r* rh(* Yovibion affprt8 bvui Gu￿P.n1 luiure THE NORTHERN IRELAND HERITAGE GARDENS TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY 2020 ChaTitabh arifvlllts 2020 2019 tknnab)r 14.122 8.8ti5 Chafftable xtlvitMI¥ 2020 2019 (&infprp.rbcè •xpuis(s InEiJranGe Admirn151rJli￿ Vlnd WptJ5ilL. Eyoeftv. Bank r 7.130 J. 465 943 164 120 173 Id9 8.7S8 8.75 B.583 TN5t•es Nviie (Jf:Fe. Trustv¥s lor any Pers￿1￿ ￿nr￿.ethd *illi thm} T+.t￿y￿ Étriy iem41nefativfl frun11 Ch3rFLy dunnq the year. employees Thero wie nft wr¥JfoyoFs durirx7 Ihè D•blots 2020 2019 Amounts tslling due wtthin on• PrepaymL*nts gJn(J xcwgtj irtomp. 255 278 Rèlated party trnDgaCtiOnS ThJrG' dI5ck￿.￿bK. reth1￿ party barwct¥)n6 IIIL VI￿rI2019- I￿1.