CHARITY REGISTRATION NUMBER: 103911
Northern Ireland's Children to Lapland and Days to
Remember Trust
Unaudited Financial Statements
31 December 2022
ROBERT J GILMOUR F.C.A.
Chartered accountants
Gilmour & Co Limited
25 High Street
Carrickfergus
Co Antrim
BT38 7AN

Northern Ireland's Children to Lapland and Days to Remember
Trust
Financial Statements
Year ended 31 December 2022
Pages
Trustees, annual report
1to3
Independent examiner's report to the trustees
Statement of financial activities
Statement of financial position
Notes to the financial statements
7t013

Northern Ireland's Children to Lapland and Days to Remember
Trust
Trustees. Annual Report
Year ended 31 December 2022
The trustees present their report and the unaudited financial statements of the charity for the year
ended 31 December 2022.
Reference and administrative details
Registered charity name
Northern Ireland's Children to Lapland and Days to Remember Trust
Charity registration number
103911
Principal office
33A Prospect Road
Portstewart
BT55 7NF
The trustees
Mr C J Barkley
Mrs L M Rodgers
Mr G Kelly
Dr M Rollins
Independent examiner
Robert J Gilmour FCA
Gilmour & Co Limited
25 High Street
Carrickfergus
Co Antrim
BT38 7AN
Structure, governance and management
The charity is governed by a Trust Deed.
The charity is constituted by a board of trustees who manage and direct the charity. The board of
trustees meet four times a year to facilitate effective operations and ensure the charity delivers the
servioces specified.

Northern Ireland's Children to Lapland and Days to Remember
Trust
Trustees. Annual Report (contlnued)
Year ended 31 December 2022
Objectives and activities
The principal objective of the charity is to help alleviate the suffering of children in Northern Ireland
with, or affected by, long term or terminal illness, physical or mental disability, and bereaved children
and their families by providing trips to Lapland and other locations and other social, therapeutic, leisure
and entertainment facilities.
Al the children who go on the fantasy flights are selected by local hospitals throughout the provin￿.
The charity achieves this by fundraising all year round as there is no govemment, lottery or other
funding. Northern Ireland's Children to Lapland and Days to Remember Trust are able to arrange
travel and medical insurance to make these trips happen, backed up by full medical care for the
duration of the trips.
The trustees have reviewed the Charity Commission for Northern Ireland requirements relating to
public benefit and confirm that the charity meets the criteria set down therein. Northern Ireland's
Children to Lapland and Days to Remember Trust became registered with The Charity Commission for
Northern Ireland on 9 September 2015.
Achievements and performance
Due to the Covid pandemic, we were unable to make our annual trip to Lapland, either in 2020 or
2021.
Determined, however, to ensure that the deserving children from Northern Ireland were not forgotten,
we devised an alternative campaign, which was titled '3 Steps to Christmas,.
As before, the Hospital Trusts were asked to nominate 35 children, in total. Each of these children then
received a detailed personal letter from Santa, mentioning their siblings, pets, best friends and
favourite teacher andlor doctor or nurse. This was followed by a video, filmed in Lapland, from Santa
and his 'head elf, Juju. The main element of the campaign was that around £250 worth of presents,
chosen by the parents, were delivered directly to the child's front door, mainly by a team of volunteer
'elfs'.
We can confirm that the Lapland trip has been confirmed for 2023, (Due to take place on 19th
De￿mber 2023). We would also hope to retain some elements of our '3 Steps, campaign, perhaps for
around 30 children whose illnesses would preclude travelling to Lapland's sub zero temperatures .
Financial review
The detailed results for the year and the charitys financial position at the year end are set out in the
attached financial statements.
The total unrestricted incoming resources for the accounting period amounted to £132,771 (2021:
£82,168), with expenditure of £113,603. (2021.. £65,475}. This has resulted in net incoming resources
for the year of £19,168 (2021.. £16,693). Unrestricted funds remaining at the year end amounted to
£180,962. (2021: £161,794)
The main incoming resources of the charity are from donations.

Northern Ireland's Children to Lapland and Days to Remember ;￿,
-.4 Trust ¢,5}
Trustees. Annual Report (continued)
Year ended 31 December 2022.
The trustees. annual report was approved on ..........-l. g.l.z"
trustees by-
and signed on behalf of the board ol
Mrc
Trustee
',£4*'14T",4',

Northern Ireland's Children to Lapland and Days to Remember
Trust
Independent Examiner's Report to the Trustees of Northern Ireland's Children
to Lapland and Days to Remember Trust
Year ended 31 December 2022
I report to the trustees on my examination of the financial statements of Northern Ireland's Children to
Lapland and Days to Remember Trust {'the charity,) for the year ended 31 December 2022.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the financial statements in
accordance with the requirements of the Charities Act (Northern Ireland) 2008 (the '2008 Act,). You are
satisfied that your charity is not required by charity law to be audited and have chosen instead to have
an independent examination.
I report in respect of my examination of the charity's financial statements as carried out under section
65 of the 2008 Act. In carrying out my examination I have followed the general Directions given by the
Charity Commission for Northern Ireland under section 65{9)(b) of the 2008 Act.
Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection
with my examination giving me cause to believe that in any material respect..
accounting records were not kept as required by with section 63 of the 2008 Act., or
the financial statements do not accord with those records" or
the financial statements do not comply with the accounting requirements of the 2008 Act- or
the financial statements do not comply with the applicable requirements concerning the form
and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008
other than any requirement that the accounts give a 'true and fair, view which is not a matter
considered as part of an independent examination.
I confirm that there are no other matters to which your attention should be drawn to enable a proper
understa
of the accounts to be reached.
our FCA
Examiner
Indep
nde
Gilmour & Co Limited
25 High Street
Carrickfergus
Co Antrim
BT38 7AN
21 August 2023

Northern Ireland's Children to Lapland and Days to Remember
Trust
Statement of Financial Activities
Year ended 31 December 2022
2022
Unrestricted
funds Total funds
2021
Total funds
Note
Incoming resources
Voluntary Income
Investment income
132,646
125
132,646
125
82,054
114
Total incoming resources
Resources expended
Costs of generating funds..
Fundraising costs
Charitable activities
132,771
132,771
82,168
21,073
92,530
21,073
92,530
16,218
49,257
Total resources expended
113,603
113,603
65,475
Net income and net movement in funds
19,168
19,168
16,693
Reconciliation of funds
Total funds brought forward
Total funds carried forward
161,794
161,794
145,101
180,962
180,962
161,794
The ststement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The notes on pages 7 to 13 fomi part of these financial statements.

Northern Ireland's Children to Lapland and Days to Remember *4'::
Trust
Statement of Financial Position
31 December 2022 *,'
2021
Note
*￿%￿*.}1¥ .:
Flxed assets
Tap.o',ule Iixed a%*ol%
14
Current assets
190.364
Creditors: amounts falling due within one year...,.
Net Currern assets
-l..¥ Total assets less currenl liabilities
15
160.517
180,962:.1
161.794
161,794
Funds of the charity 4&Yty,.'
iJryrestricted funds
s,~i:. 161,794
161.794 i¥.. I.
Total charity funds kj...
180.962
These fio2ncial sktements were approved by the board ot trustees and authorised for issue on
-2.. and are Sign￿ on behalf ol the board by..
4r C J Barkley.
'.*'P<.¥
The note5 on pages 7 to 13 lorm parl ol these flnJp.cial statements.

Northern Ireland's Children to Lapland and Days to Remember
Trust
Notes to the Financial Statements
Year ended 31 December 2022
General information
The charity is a public benefit entity and a registered charity in Northern Ireland and is
unincorporated. The address of the principal office is 33A Prospect Road, Portstewart, BT55
7NF.
Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial
Reporting Standard applicable in the UK and the Republic of Ireland., the Statement of
Recommended Practice applicable to charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities
SORP {FRS 102)) and the Charities Act (Northern Ireland} 2008.
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the
revaluation of certain financial assets and liabilities and investment properties measured at fair
value through income or expenditure.
The financial statements are prepared in sterting, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's ability to continue.
Disclosure exemptions
The charity has taken advantage of the provisions in the SORP for charities applying FRS 102
Update Bulletin 1 not to prepare a Statement of Cash Flows.
Judgements and key sources of estimation uncertainty
The Trustees have estimated the useful life and expected residual value of fixed assets in arriving
at the amount charged each year for depreciation.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the
charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or
commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or
through the terms of an appeal, and fall into one of two sub-classes- restricted income funds or
endowment funds.

Northern Ireland's Children to Lapland and Days to Remember
Trust
Notes to the Financial Statements (continued)
Year ended 31 December 2022
Accounting policies (¢ontinuedJ
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has
passed to the charity,- it is probable that the economic benefits associated with the transaction will
flow to the charity and the amount can be reliably measured. The following specific policies are
applied to particular categories of income:
income from donations or grants is recognised when there is evidence of entitlement to the
gift, re￿Ipt is probable and its amount can be measured reliably.
legacy income is recognised when receipt is probable and entitlement is established.
income from donated goods is measured at the fair value of the goods unless this is
impractical to measure reliably, in which case the value is derived from the cost to the donor
or the estimated resale value. Donated facilities and services are recognised in the accounts
when received if the value can be reliably measured. No amounts are included for the
contribution of general volunteers.
income from contracts for the supply of services is recognised with the delivery of the
contracted service. This is classified as unrestricted funds unless there is a contractual
requirement for it to be spent on a particular purpose and returned if unspent, in which case
it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any
VAT which cannot be fully recovered, and is classified under headings of the statement of
financial activities to which it relates..
expenditure on raising funds includes the costs of all fundraising activities, events, non-
charitable trading activities, and the sale of donated goods.
expenditure on charitable activities includes all costs incurred by a charity in undertaking
activities that further its charitable aims for the benefit of its beneficiaries, including those
support costs and costs relating to the governance of the charity apportioned to charitable
activities.
other expenditure includes all expenditure that is neither related to raising funds for the
harity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resour￿. Direct costs
attributable to a single activity are allocated directly to that activity. Shared costs are apportioned
beMeen the activities they contribute to on a reasonable, justifiable and consistent basis.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any
accumulated depreciation and impairment losses. Any tangible assets carried at revalued
amounts are recorded at the fair value at the date of revaluation less any subsequent
accumulated depreciation and subsequent accumulated impairment losses.

Northern Ireland's Children to Lapland and Days to Remember
Trust
Notes to the Financial Statements (contlnued)
Year ended 31 December 2022
Accounting policies (contlnued)
Tangible assets (¢ofttinued)
An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other
recognised gains and losses, unless it reverses a charge for impairment that has previously been
recognised as expenditure within the statement of financial activities. A decrease in the carrying
amount of an asset as a result of revaluation, is recognised in other recognised gains and losses,
except to which it offsets any previous revaluation gain, in which case the loss is shown within
other recognised gains and losses on the statement of financial activities.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual
value, over the useful economic life of that asset as follows..
Equipment
15 % reducing balan
Impaimient of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable
amount being estimated where such indicators exist. Where the carrying value exceeds the
recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for
possible reversal at each reporting date.
For the purposes of impairment testing, when it is not possible to estimate the recoverable
amount of an individual asset, an estimate is made of the recoverable amount of the cash-
generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable
group of assets that includes the asset and generates cash inflows that largely independent of the
cash inflows from other assets or groups of assets.
For impairment testing of goodwill, the goodwill acquired in a business combination is, from the
acquisition date, allocated to each of the cash-generating units that are expected to benefit from
the synergies of the combination, irrespective of whether other assets or liabilities of the charity
are assigned to those units.
Financial instruments
A financial asset or a financial liability is recognised only when the charity becomes a paty to the
contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including
any related transaction costs.
Current assets and current liabilities are subsequently measured at the cash or other
consideration expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cost.
Where investments in shares are publicly traded or their fair value can otheNise be measured
reliably, the investment is subsequently measured at fair value with changes in fair value
recognised in income and expenditure. All other such investments are subsequently measured at
cost less impairment.

Northern Ireland's Children to Lapland and Days to Remember
Trust
Notes to the Financial Statements (continued)
Year ended 31 December 2022
Accounting policies (continued)
Financial instruments (contlnued)
Other financial instruments, including derivatives, are initially recognised at fair value, unless
payment for an asset is deferred beyond normal business terms or financed at a rate of interest
that is not a market rate, in which case the asset is measured at the present value of the future
payments discounted at a market rate of interest for a similar debt instrument.
Other financial instruments are subsequently measured at fair value, with any changes
recognised in the statement of financial activities, with the exception of hedging instruments in a
designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence
of impairment at the end of each reporting date. If there is objective evidence of impairment, an
impairment loss is recognised under the appropriate heading in the statement of f5nancial
activities in which the initial gain was recognised.
For all equity instruments regardless of significance, and other financial assets that are
individually significant, these are assessed individually for impairment. other financial assets are
either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised immediately, to the extent that the reversal does not
result in a carrying amount of the financial asset that eX￿edS what the carrying amount would
have been had the impairment not previously been recognised.
Voluntary income
Unrestricted Total Funds Unrestricted Total Funds
Funds
2022
Funds
2021
Donations
Donations
Corporate Parteners
NICTL Fundraising
55,545
60,096
17,005
55,545
60,096
17,005
66,702
66,702
Grants
Covid Grants
15,352
15,352
132,646
132,646
82,054
82,054
Investment income
Unrestricted Total Funds Unrestricted Total Funds
Funds
2022
Funds
2021
Bank interest re￿1vable
125
125
114
114
10

Northern Ireland's Children to Lapland and Days to Remember
Trust
Notes to the Financial Statements (continued)
Year ended 31 December 2022
Fundraising costs
Unrestricted Total Funds Unrestricted Total Funds
Funds
2022
Funds
2021
Support costs
21,073
21,073
16,218
16,218
Expenditure on charitable activities by fund type
Unrestricted Total Funds Unrestricted Total Funds
Funds
2022
Funds
2021
Lapland Christmas Trips
Childrens Gifts
Support costs
66,982
7.963
17,585
66,982
7,963
17,585
33,846
15,411
33,846
15,411
92,530
92,530
49,257
49,257
Expenditure on charitable activities by activity type
Activities
undertaken
directly Support costs
Total funds
2022
Total fund
2021
Lapland Christmas Trips
Childrens Gifts
66,982
7,963
74,945
66,982
25,548
17,585
49,257
17,585
92,530
49,257
Analysis of support costs
Charitable Fundraising
Activity
Activity Total 2022 Total 2021
Trustees Insurance
Sundry
IT, Printing, Stationery & Postage
Accountancy Fees
Bank and Justgiving Fees
Fuel, Mileage, Travel & Entertainment
Wages and Salaries
Depreciation
1,406
1,405
175
1,720
2,811
175
1.720
888
306
2,367
30,200
192
2,513
80
643
840
315
837
26,175
226
888
306
2,367
15,100
15,100
192
17,586
21,073
38,659
31,629
10. Net income
Net income is stated after chargingl(crediting}-.
2022
2021
Depreciation of tangible fixed assets
192
226
11

Northern Ireland's Children to Lapland and Days to Remember
Trust
Notes to the Financial Statements {¢ontinued)
Year ended 31 December 2022
11. Independent examination fees
2022
2021
Fees payable to the independent examiner for..
Independent examination of the financial statements
888
840
12. Staff costs
The average head count of employees during the year was 1 (2021: 1 }.
No employee received employee benefits of more than £60,000 during the year (2021- Nil).
13. Trustee remuneration and expenses
The charity trustees received no remuneration during the year. One trustee was reimbursed out
of pocket expenses totalling £460.72.
14. Tangible fixed assets
Equipment
Cost
At 1 Jan 2022 and 31 Dec 2022
1,503
Depreciation
At 1 Jan 2022
Charge for the year
At 31 Dec 2022
226
192
418
Carrying amount
At 31 Dec 2022
1,085
At 31 Dec 2021
1,277
15. Creditors: amounts falling due within one year
2022
2021
Accruals and deferred income
Social security and other taxes
Other creditors
3,798
4,442
2,247
1.680
1,501
876
10,487
4,057
12

Northern Ireland's Children to Lapland and Days to Remember
Trust
Notes to the Financial Statements (continued)
Year ended 31 December 2022
16. Analysis of charitable funds
Unrestricted funds
At
Income Expenditure 31 Dec 2022
At 1 Jan 2022
General funds
161,794
132,771
(113,603)
180,962
At
Income Expenditure 31 Dec 2021
At 1 Jan 2021
General funds
145,101
82,168
(65,475)
161,794
17. Analysis of net assets between funds
Unrestricted Total Funds
Funds
2022
Tangible fixed assets
Current assets
Creditors less than 1 year
Net assets
1,085
190,364
(10,487)
180,962
1,085
190,364
(10,487)
180,962
Unrestricted Total Funds
Funds
2021
Tangible fixed assets
Current assets
Creditors less than 1 year
Net assets
1,277
164,574
{4,057)
161,794
1,277
164,574
(4,057)
161,794
13