Northern Ireland Chest, Heart & Stroke
Company Limited by Guarantee
Financial Statements for the year ended 31 March 2024
Statement of financial activities (incorporating the income and expenditure account)
Noto
Unrestrlcted
Funds
2024
Total
Funds
Unrestrlcted
Funds
2023
Total
Fund8
2023
2024
Income and endowments from:
Donations and legacies
Income from investments
Income from Charitable activlles
4,032.250
127,073
768.829
4,032,250
127,073
768,829
3,253,860
112,787
724,468
3,253,860
112,787
724,468
Total Income and andowm•nts
4,928,152
4,928,152
4,091,115
4,091.115
Expendlture on:
Expendlture on ralslng funds
Expénditure on charftabl8 activities
1,058,949
3,568,115
1,058,949
3,568,115
1,022,826
3,114,170
1,022,826
3,114,170
Total r•source8 oxpandad
4,627,064
4,627,064
4,136,996
Net Incornel{exp8ndlturel
301,088
301,088
(48,8811
(48.8811
Oth&r rocognlsed galn•lllo88e¥l
Net gainsl(lossesl on Investm 8nls
143,680
143,680
150,626
150,626
Net movement In funds
444 768
444 768
196 507
196507
Total funds brought forward
6,159,896
6,159,896
6,356,403
6.356,403
Tot81 fund5 carried fO￿ard
6.604,664
6,604.664
6.159,896
6,159,896
Tho Statement of Financlal Activltles Includes all galn5 and losses in the year and therefore a
ststgment of Total Recognlsed Galns and Losses has not been prepared.
All of the above amount8 relats to contlnulng actlvltles.
The accompanying accounting policies ar￿ note5 fomi part of these financial statements.
Balance sheet
16

Northem Ireland Chest, Heart & Stroke
Company Limited by Guarantee
Financial Statements for the year ended 31 March 2024
2024
2023
Fixed assets
Tangible assets
Investsnents
Note
801,575
6.260,481
822,580
5,030,023
7.062,056
5,852,603
Current assets
Debtors
Cash al bank and in hand
409,555
709,888
109,034
1,988,525
1,119,443
2,097,559
Credltors: amounts falllng due wlthln on8 year
12
{1,122,7661
1656,7731
Net current a88•t8
13,3231
1,440,786
Total assots less current Illabllltles)lassets
7,058,733
7,293,389
Crodltors: amounts falllng duo aftor more than one year
13
(454,069)
11,133.493)
Net assets
fj,604,664
6.159,896
Fund8
Unrestrfct8d Income funds
14
6,604,664
6,159,896
Total funds
6,604,664
6,159,896
These financial statements wer& approved by the Dlrectors on 12 December 2024 and 8re signed on thelr behalf by:
lan Lindsay (freasurerl
Professor MPS Varrna (Chair)
Company Reglstratlon Number., N1018889
The accompanying accounting policles and notes form part of these financial statements.
17

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Northem Ireland Chest, Heart & Stroke
Company Limited by Guarantee
Financial Statements for the year ended 31 March 2024
Accounting Pollcies
Basis of Accountlng
The financial statements have been prepared in accordance with Accounting and Reporting by Charities.. Slatemenl
of recomrnended Practice applicable to charities preparing their accounts in accordance with the Financial Reportiry
Standard which appli8s in the UK and Republic of Ireland (FRS102) (effective 1 January 20151- {Charities SORP
(FRS 102)), the Flnanclal R8POrting Standard applicable In the UK and Republlc of Ireland IFRS102) and the
Companies Act 2006.
The financi81 statements are prepared in sterling, thich is the functional currency of thB charity. Monetary amounts
are rounded to the nèar8st £.
Consolldailon
The charity has taken advantag8 of the exemptlon provlded by Sectlon 405(21 of the Comp8nies Act 2006 not to
prepare group accounts.
The Trustees do not considerthe cost of preparing consolidated accounts justifiable and note 11 provides adequats
delails relating to the nature of Ihe trading Subsidiaries.
Income recognltlon
Income is recognised ￿en the chartty has entitlement to the funds, any perfomiance conditions attached to the
item(sl of income have been met, it is probable that the income w411 be received, and the amount can be measured
r81iably.
The principal source of income compris88 voluntary donations and legacies. Other income includes Income f￿M
listed investments and grants received f rom health boards.
Interest Recelvable
Inleresl on funds held on deposit is included when recelvable and the amount can be rneasured reliably- this Is
nonnally upon notif ication of the inleresl paid or payable by the Bank.
Resources Expended
All expenditure Is accounted f oron an accnjals basis 8nd Is classif led under headings that aggregate all costs rel8t8J
to the category.
Fundraising costs Include the costs of advertising, producing publlcatlons, prfntlng and meillng f undralslng materfal,
and staff costs In these areas.
Costs of charitabl8 activltles include direct expenditure incurred through the provlslon of research grants and
operational activities. Research grant5 ar8 recognlsed as 8xp8ndlture at the tlme of approval when the reclplent ly
notified of the grant.
Govemance costs represent the costs associated with the govemance arrangements of the charity which relate to
the general runnlng of the charity as opposed lo those costs associated with f und raising or charftable actlvlty.
Flxed Assets
All tangible fixed assets are recorded at cost. Listed inveslments are slated at market value.
Depreclatlon
Depreciation is calculated to write off the cost of an asset, less its estimated residual value, over the usef ul economic
life of that asset as follows..
Health Equipment
Fixtures & Fittings
Motor Vehicles
Leasehold Property
Computer Equipment
10 /0 Straight line
10 /0 Straight line
200A straight line
2.50k straight line
25Yo Straight line
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Northern Ireland Chest, Heart & Stroke
Company Limited by Guarantee
Financial Statements for the year ended 31 March 2024
Notes to the Financial Statements
Donations and legacies
Unrestrlcted Total Funds
Fvnds
2024
Total Funds
2023
Donatlons
Voluntary Oonatlons
1,926,605
1,926,605
1,682,230
Legacles
Legacies- vnrestrlcted
2,105.645
2,105.645
1,571,540
4,032.250
4,032,250
3,253,860
Income from Inve8tments
Unre8trlcted Total Funds
Funds
2024
Total Funds
2023
Income from UK liste¢J Investments
Income from cash
105,823
21,250
105,823
21.250
98.536
14,251
127,073
127,073
112,787
Income from charltable actlvllles
Unrestrlcted
Funds
Total
Funds
2024
Total Funds
2023
Income from Health Trusts ContraGIs
Income from PHA Contracts
Income from the provlBlon of hegllh servlce8
424,073
206,170
138,586
424,073
206,170
138,586
420,960
197.825
105,683
768,829
768,829
724,468
Expendlture on raising fund8
Unrg¥lrlctsd Totsl Funds
Funds
2024
Total Funds
2023
Appeal costs
Support costs
966,761
92,188
966,761
92,188
930,147
92,679
1,058,949
1,058.949
1,022,826
Expenditure on charitable activities by fund type
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Northern Ireland Chest, Heart & Stroke
Company Limited by Guarantee
Financial Ststements for the year ended 31 March 2024
Notes to the Financial Statements (continued)
Particulars of employees..
The average number of employees during the year. cal¢ulated on the b¥sls of full-tlme equivalents, was as follows..
2024
2023
Number of staff
85
79
The number of employees whose remunerallon for the year fell within the followin￿ bands were:
£60,000 to £69,999
£70.000 10 £79,999
£80,000 10 £89,999
The key managemenlpersonneloflhe charitycomprise the Directors, Chief Executive, Deputy Chlef Executive and the Senior
ManagementTeam. The total employee benefits of Ihe key man8gemenl personnel of the charitywere £353,49912023:
£263,546).
Tanglble flxed assets
Computer
Equlpmont
Health Flxturos &
Equlpm011t
Flitlngs
Motor
Vohl¢le8
Leasehold
Property
Total
Cost
At 1 Apr2023
318,498
39.912
146,074
11,827 1,311,493
1,827,804
Additions
39,132
39,132
At 31 M8r2024
357,630
39,912
146,074
11,827
1,311,493
1,866.936
Depreclatlon
At 1 Apr2023
290,308
36,347
133,944
11,827
532,798
1,005,224
Chanqe for the year
32.287
Al 31 Mar 2024
313,954
37,904
136,591
11,827
565.085
1,065,361
Net book value
Al 31 M8r 2024
43,676
2,008
9,483
746808
801,575
At 31 Mar 2023
28,190
3,565
12,130
778,695
822.580
Investments
Movement in market value
2024
2023
Marketvalu8 at 1 Apr2023
Acquisitions al cost
Dlsposals al market value
Nel gainllloss) on revaluation for the year 8nd8d 31 March 2024
Nel monies transferred io client monies account less fees
5,030,023
4,171,493
3,530,877
1,237,644
12,414,008) 1193.304)
143,678
{150,626)
(30,089)
(35,814)
Mathetvalue at 31 Mar 2024
6,260,481
5,030,023
Historical cost at 31 Mar 2024
6,007.760 4,893,808
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Northern Ireland Chest, Heart & Stroke
Company Limited by Guarantee
Financial Ststements for the year ended 31 March 2024
Notes to the Financial Statements (continued)
12.
Creditors". Amounts falling due within one year
2024
2023
Trade creditors
Amounts owed to group undertakings
Taxation and social security
Research grantcommitment
Accruals
169,280
11,562
83,857
800,622
57,445
160,946
11,775
72.821
305,604
105.627
1,122,766
656,773
13.
Credltors: Amounts falllng due after more than one year
2024
2023
R8s6arch grant commitment
454.069
1,133,493
14.
Unrestrlct6d Income funds
Balance at
1 Apr 2023
Incomlng
Rgsourcg5
Outgolng
Balance at
R8sourGe¥ 31 Mar 2024
Designated Fund - Fixed Assets
Designated Fund - SIX monihs unr88tricled
expenditure
General Funds
822,580
1,749,717
(21,0051
801,575
1,749,717
3,587,599
4,928,152
14,462,379)
4,053,372
6,159,896
4,928,152
14,483,384)
6,604,664
15.
Analysls of net assets between funds
Tanglbl•
Flx•d A550ts
N•t assets1
{Ilabllltl8sI
Invo$lmonts
Total
Unrestrlcted Funds
801,575
6,260,481
(457,392)
6.604.664
Total Funds
801,575
6,260.481
(457,392)
6,604,664
25

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