THE CAPTAIN G M F IRVINE MEMORIAL TRUST
TRUSTEES’ REPORT FOR THE YEAR ENDED 5 APRIL 2025
The trustees present their annual report and the financial statements of The Captain G M F Irvine Memorial Trust for the year ended 5 April 2025.
The financial statements have been prepared in accordance with the Statement of Recommended Practice “Accounting and Reporting by Charities” (FRS 102) and the Charities (Northern Ireland) Act 2008.
Reference and Administration Details
The reference and administration details of the charity are as shown on page 2.
Objectives and Activities
Objectives
The objectives and purposes of the charity are:
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e preserving for the local community and the County of Fermanagh the Irvine Estate lands at Killadeas, County Fermanagh unspoiled and properly maintained and the protection of botanical, bird, animal, insect and other species on the lands in so far as they are owned by the Charity. It is intended that the lands be climate change positive in that it is the intention that there will be a positive stance against development and that the lands will be kept as a wildlife natural haven for the protection of various species existing thereon which is considered to be a benefit for humanity and the environment. There will be no harm save that normal but monitored agricultural activity will be carried out on the agricultural lands as is necessary to maintain and use them together with necessary woodland and estate management with a view to maintaining the lands as above in perpetuity. It is not anticipated that there would be any private benefit;
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e the advancement of religion particularly support for the ministry of the Bishop, clergy and laity of the Church of Ireland diocese of Clogher by devotional retreats, prayerful study and reflection. It is intended that the small dwelling house on the lands will be utilised as a retreat for members of the clergy and laity of the Church of Ireland diocese of Clogher to relieve stress and increase wellbeing and to assist such clergy in performing their duties;
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e the advancement of education on religious, cultural, social and environmental issues. Apart from as stated above it is anticipated that the lands will be used for educational visits and research in relation to the botanical, bird, animal, insect and other species on the lands. It is intended that this will benefit those who participate in advancing their education on these matters and that it will advance knowledge of these matters. Apart from any risk in walking over the lands, where it would be intended to take the necessary safety precautions, no harm is anticipated and no private benefit is anticipated;
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e the making of donations to such charitable institution, body, fund or trust or institutions or bodies, funds or trusts and otherwise for such charitable purposes as the trustees of the charity decide. It is intended that any such would be to a registered charity and as such, if in Northern Ireland, the public benefit requirement would by definition be satisfied.
Activities
The charity will manage the finances, land and buildings, maintaining and repairing the assets of the Irvine Estate. The income of those assets are to be applied for the purposes set out above in the Objects paragraph. The Rev G P Irvine died on 31 December 2019 and the assets of the Irvine Estate are in the process of being distributed. Whilst some pecuniary distributions have had been made by the 5 April 2025, the full estate had yet to be finalised.
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THE CAPTAIN G M F IRVINE MEMORIAL TRUST
TRUSTEES’ REPORT (continued) FOR THE YEAR ENDED 5 APRIL 2025
Public Benefit Statement
The trustees of The Captain G M F Irvine Memorial Trust confirm that they have complied with their duty under section 4(b) of the Charities Act (Northern Ireland) 2008 to have regard to the Charity Commission for Northern Ireland’s guidance on public benefit and that the public benefit requirement has informed the activities of the charitable trust in the year ended 5 April 2025.
Achievements and performance
During the year ended 5 April 2025, the charitable trust received net incoming resources of £38,118, mainly from income and dividends received from investments held in the portfolio managed by Evelyn Partners.
Financial Review
Financial Performance
The results for the year are set out in detail on pages 7 to 13. The charitable trust returned net incoming resources for the year of £38,118 (2024: £1,245,376).
Reserves policy
The charity does not have a reserves policy.
Structure, Governance and Management
Organisational Structure
The Captain G M F Irvine Memorial Trust is a charity, registered with the Charity Commission for Northern Ireland on 13 October 2015.
The charity is governed by the trustees, none of whom has a beneficial interest in the charity. They are assisted in the day ~~-~~ to ~~-~~ day running of the charity by: Crawford Lockhart Black, solicitors; Riverbank Estate and Land Management Ltd; and Evelyn Partners.
The names of the trustees who served during the year are set out on page 2.
Taxation status
The trust is recognised as a charity by HM Revenue & Customs.
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THE CAPTAIN G M F IRVINE MEMORIAL TRUST
TRUSTEES’ REPORT (continued) FOR THE YEAR ENDED 5 APRIL 2025
Trustees’ Responsibilities Statement
The trustees are responsible for preparing the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Charity 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 charitable trust and of the incoming resources and application of resources, including the income and expenditure, of the charitable trust for that year. In preparing these financial statements, the trustees are required to:
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select suitable accounting policies and apply them consistently;
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observe the methods and principles in the Charities SORP (FRS 102);
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make judgements and estimates that are reasonable and prudent;
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state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable trust will continue in operation.
The trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charitable trust and to enable them to ensure that the financial statements comply with the Charities (Northern Ireland) Act 2008. They are also responsible for safeguarding the assets of the charitable trust and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
; This report was approved by the Board on
30 January
~~_~~ 2026 and signed; on ;its behalf by:
M.AnelWD b)2%
Mr Michael D Watt
Charity Commission for NI number: 103642
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