DAN WINTER'S
(A COMPANY LIMITED BY GUARANTEE)
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MAY 2023
Unrestricted RestriGted
funds
funds
2023
2023
Total
Unrestricted Restricted
funds
funds
2022
2022
Total
2023
2022
Notes
Income from:
Donations and
legacies
Other Irading
activities
Investments
11.057
1,375
12,432
3,952
22,950
26,902
924
14
924
14
644
644
Total income
11.995
1,375
13,370
4,598
22,950
27,548
enditure on:
Raising funds
939
939
675
675
Charitable aclivilies
7,845
13.994
21.839
6,203
9,219
15,422
Total expenditure
8,784
13,994
22,778
6,878
9,219
16,097
Net incominglloutgoing)
resources before
transfers
3,211
(12,619)
19,408)
(2,280)
13,731
11,451
Gross transfers
between funds
641
(6411
Net incomellexpenditurel
for the yearl
Net movement in funds
3.852
(13.260)
(9,408)
12,280)
13,731
11,451
Fund balances at 1 June
2022
23,170
114,753
137,923
25.450
101,022
126,472
Fund balances at 31 May
2023
27,022
101,493
128,515
23,170
114,753
137,923
The stalemenl of financial aclivilies includès all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The slatemenl of financial activities also complies with the requirements for an income and expenditure account
under the Companies Act 2006.

DAN WINTER'S
(A COMPANY LIMITED BY GUARANTEE)
BALANCE SHEET
AS AT 31 MAY 2023
2023
2022
Notes
Fixed assets
Tangible assets
12
130,050
96,193
Current assets
Stocks
Debtors
Cash al bank and in hand
13
14
100
12,660
1,335
100
12,462
29,768
14,095
Creditors: amounts falllng due within
one year
42,330
15
115,6301
(600)
Net currenl (liabililies}lassets
(1,535)
41,730
Total assets less current liabilities
128,515
137,923
Income funds
Restricted funds
Unrestricted funds
101,493
27,022
114,753
23,170
128,515
137,923
The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act
2006, for the year ended 31 May 2023. No members have requlred the company to obtain an audit of ils financial
statements for the year in question in accordance with sectlon 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006
with respect to accounting records and the preparation of financial statements.
The members have not required the company to obtain an audit of ils financial statements for the year in question in
accordance with section 476.
These financial slalements have been prepared in accordance with the provisions applicable lo companies subject
to the small companies regime.
Th financial statements were approved by the trustees on
TL Mcmeill
Trustee
Company registration number N1059264

DAN WINTER'S
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023
Accounting policies
Charity information
Dan Winter's is a private company limited by guarantee incorporated in Northern Ireland. The regislered office
is g Derryloughan Road, The Diamond, Loughgall, Co Armagh, BT618PH.
1.1 Accounting convention
The financial statements have been prepared in accordance with the charitable company's Memorandum and
Articles of Associalion. Ihe Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in
the UK and Republic of Ireland" l°FRS 102") and the Charities SORP "Accounting and Reporting by Charities:
Slalement of Recommended PTaclice applicable lo charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and RepubliG of Ireland (FRS 102)" {effective 1 January
2019). The charitable company is a Public Benefit Entity as defined by FRS 102.
The charitable company has laken advantage of the provisions in Ihe SORP for charities not lo prepare a
Statement of Cash Flows.
The financial slalemenls are prepared in sterling, which is the functional currency of the charitable company.
Monelary amounts in these financial slalements are rounded lo the nearest £.
The financial slatemenls have been prepared under the historical cost convenlion. The principal accounting
policies adopted are set out below.
1.2 Going concern
At the lime of approving the financial stalemenls, the Iruslees have a reasonable expectation that the
charitable company has adequate resources lo conlinue in operational exislence for the foreseeable future.
ThLfS the trustees continue to adopl the going concern basis of accounling in preparing the financial
stalemenls.
1.3 Charitable funds
Ur)restricted funds are available for use at the discretion of Ihe trustees in furtherance of their charitable
objectives.
Reslricled funds are subject to specific conditions by donors as to how they may be used. The purposes and
uses of the restricted funds are sel out in the notes lo the financial statements.
Endowment funds are subjecl to specific conditions by donors that Ihe capital musl be maintained by Ihe
charitable company.
1.4 Income
Income is recognised when the charitable company is legally entitled lo it after any perf0rrnan￿ conditions
have been mel, the amounts can be mèasured rèliably. and it is probable that incomè will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charitable company has
been notified of the donation, unless performance Gondilions require deferral of the amount. Income lax
recoverable in relation lo donations received under Gift Aid or deeds of covenant is recognised at Ihe lime of
the donation.
Legacies are recognised on receipt or otherwise if the charitable company has been notified of an impending
distribution, Ihe amount is known, and receipt is expected. If the amount is not known, the legacy is Irealed as
a contingent asset.

DAN WINTER'S
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2023
Accounting policies (Continued)
1.5 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to Iransfer economic benefit lo a
third party, it is probable that a transfer of economic benefits will be required in selllement, and Ihe amounl of
the obligalion can be measured reliably. Expenditure is classified by aclivily.
(il Charitable activities
This comprises all the resources applied by the charitable company in undertaking its work to meet its
charitable objectives.
(li) Governance costs
Governance costs include Ihe costs of governance arrangements which relate to the general running of the
charitable company.
Where costs cannot be directly allribuled lo particular headings, they have been allocated to activities on a
basis consistent with use of the resources.
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:
Improvements lo leasehold property
Kilchen equipment
Other equipment
slraighl line over the period of the lease
straight line over 10 years
straight line over 10 years
The gain or loss arising on the disposal of an asset is determined as the difference between Ihe sale proceeds
and the carrying value of the asset, and is recognised in the statement of financial activities.
1.7 Impairmènt of fixed assets
At each reporting end dale, the charitable company reviews the carrying amounts of ils langible assets lo
delermine whether there is any indication that those assets have suffered an impairment loss. If any such
indication exists, the recoverable amount of the assel is estimated in order lo determine the exlenl of Ihe
impairment loss lif any).
1.8 Stocks
Stock5 are staled at the lower of cost and estimated Selling price less costs lo complete and sell. Cost
comprises direct materials and, where applicable, direot labour costs and those overheads that have been
incurred in bringing the stocks lo their present location and condition. Items held for distribution al no or
nominal consideration are measured the lower of replacement cost and cost.
Nel realisable value is the estimated selling price les5 all estimated costs of complelion and costs lo be
incurred in marketing, selling and distribution.
1.9 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other shorl-term liquid
investments with original malurilies of three months or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.

DAN WINTER'S
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2023
Accounting policies (Continued)
1.10 Financial instruments
The charitable company has elected to apply the provisions of Section 11 'Basic Financial Instruments, and
Section 12 '0ther Financial Instruments Issues, of FRS 102 to all of ils financial instruments.
Financial instruments are recognised in the charitable company's balance sheet when the charitable company
becomes party to the contractual provisions of the inslrumenl.
Financial assets and liabilities are offset, with the nel amounts presented in the financial slatemenls, when
there is a legally enforceable right lo sel off the recognised amounts and there is an intention lo settle on a nel
basis or to realise the assel and sellle the liabiliiy simultaneously.
Basic financial 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 al amortised cost using the effeotive
interest melhod unless the arrangement constitutes a financing transaction, where the transaction is
measured al the present value of the future receipls discounted al a market rale of interest. Financial assets
classified as receivable within one year are not amortlsed.
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless
the arrangement constitutes a financing Iransaclion. where the debl instrument is measured al Ihe present
value of the fulure payments discounted al a market rale of interest. Financial liabilities classified as payable
within one year are not amorlised.
Debl instruments are subsequenlly carried at amorlised cost, using the effective inleresl rale method.
Trade creditor5 are obligations to pay for goods or seNices Ihal 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, théy are presented as non-current liabilities. Trade creditors are recognised initially al
transaction price and subsequently measured al amortised cost using the effective interest method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the charitable company's contractual obligations expire or are
discharged or cancelled.
1.11 Employee benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee's services are
received.
Terminalion benefils are recognised immediately as an expense when the charitable company is
demonslrably commilted to terminate the employment of an employee or lo provide termination benefits.
Critical accounting estimates and judgements
In the application of Ihe charitable company'5 accounting policie5, the trustees are required to make
judgements, estimates and assumptions about the carrying amount of assels and liabilities that are nol readily
apparenl from other sources. The estimates and associated assumptions are based on historical experience
and other factors that are considered lo be relevant. Actual results may differ from these estimales.
The eslimales and underlying assumptions are reviewed on an ongoing basis. Revisions lo 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.

DAN WINTER'S
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2023
Critical accounting estimates and judgements (Continued)
Key sources of estimation uncertainty
The estimates and assumptions which have a significant risk of causing a material adjustment lo the carrying
amount of assets and liabilities are as follows.
Fixed Assets
The annual deprecialion charge Dn fixed as5els depend5 primarily on the estimated lives of each type of asset
and estimates of residual values. The trustees regularly review these asset lives and change them as
necessary to reflect current thinking on remaining lives in lighl of prospective economic ulilisation and physical
condition of the assets concerned. Changes in asset lives can have a significant impact on depreciation and
amortisalion charges for the peiiod. Detail of the useful lives is included in the accounting policies.
Donations and legacies
Unrèstricted Restricted
funds
funds
Total UnrestriGted
funds
Restricted
funds
Total
2023
2023
2023
2022
2022
2022
Donations and gifts
Grant funding
11.057
11,057
1,375
3,952
3,952
22,950
1,375
22,950
11.057
1,375
12,432
3,952
22,950
26,902
Other trading activities
Unrestricted Unrestricted
funds
funds
2023
2022
Merchandise income
Utility recharges
624
300
644
924
644
Investments
Unrestricted Unrestricted
funds
funds
2023
2022
Interest receivable
14
10-

DAN WINTER'S
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2023
Raising funds
Unrestricted Unreslricled
funds
funds
2023
2022
Fundraisin
and ublicit
Merchandise expenses
939
675
939
675
Charitable activities
2023
2022
Depreciation
Rent
Insurance
Light and heat
Repairs and maintenance
Events
11,509
200
2.536
1,129
2.400
1,325
9,689
200
2,355
203
229
19,099
12,676
Share of support costs (see note 8)
Share of governance costs (see nole 8)
1,510
1,230
1,266
1,480
21,839
15,422
Analysis by fund
Unrestricted funds
Resliicled funds
7,845
13.994
6,203
9,219
21.839
15,422
11

DAN WINTER'S
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2023
Support cosls
Support Governance
costs
costs
2023
Support Governance
costs
costs
2022
Insuran
Lighl and heal
Telephone
General expenses
Bank fees
845
376
206
845
376
206
785
67
349
13
52
785
67
349
13
52
83
83
Accountancy
1,230
1,230
1,480
1,480
1,510
1,230
2,740
1,266
1,480
2,746
Analysed belween
Chaiitable aclivilies
1,510
1,230
2,740
1,266
1,480
2,746
Trustees
None of the trustees (or any persons connected wilh them) received any remuneration or benefits from the
charitable company during the year.
10 Employees
The average monthly number of employees during the year was:
2023
Number
2022
Number
11 Taxation
The charity is exempt from lax on income and gains falling within section 505 of the Taxes Act 1988 or section
252 of the Taxationof Chargeable Gains Act 199210 the exlenl that these are applied to its charitable objects.
12-

DAN WINTER'S
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2023
12 Tangible fixed assets
Improvèmènts
to lea$ohold
property
Kitchen
equipment
Other
oqulpmant
Totsl
Cost
Al 1 June 2022
Additions
216,996
45.366
5,809
7,766
230,571
45,366
Al 31 May 2023
262.362
5,809
7,766
275,937
Depreciation and impairment
Al 1 June 2022
Depreciation charged in the year
127.768
10,494
4,930
238
1,680
777
134,378
11,509
At 31 May 2023
138,262
5,168
2,457
145,887
Carrying amount
At 31 May 2023
124.100
641
5,309
130,050
At 31 May 2022
89,228
879
6,086
96,193
13 Stocks
2023
2022
Goods for resale
100
100
14 Debtors
2023
2022
Amounts falling due within one year:
Prepayments and accrued income
12,660
12,462
15 Creditors: amounts falling due within one year
2023
2022
Olher creditors
Accruals and deferred income
15,000
630
600
15,630
600
13

DAN WINTER'S
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2023
16 Analysi5 of net assets between funds
Unrestricted Restricted
funds
funds
2023
2023
Total Unrestricted Restricted
funds
funds
2022
2022
Total
2023
2022
Fund balances al 31
May 2023 are
represented by..
Tangible assets
Current assetsllliabilities)
28,557
(1,5351
101,493
130,050
(1,535)
4.862
18,308
91,331
23,422
96,193
41,730
27,022
101,493
128,515
23,170
114,753
137,923
Restricted funds balance is used for specific purposes by reference to Ihe donation, collection or grant
received.
17 Related party transactions
There were no disclosable relaled party transactions during the year (2022 - none).
14-