CHARITY REGISTrATION NUMBER: 103911
Northern Ireland's Children to Lapland and Days to
RememberTrust
Unaudited Financial Statements
31 December2023

Northern Ireland's Children to Lapland and Days to Remember
Trust
Financlal Statements
Year ended 31 December 2023
Pages
3to5
Trustees, annual report
Independent examiner's report to the trustees
Statement of financial activities
Statement of financial position
Notes to the financial statements
9t0 17

Northern Ireland's Children to Lapland and Days to Remember
Trust
Trustees'Annual Report
Year ended 31 December2023
The trustees present their report and the unaudited financial statements of the charity for the year
8nded 31 December 2023.
Reference and admlnlstratlve detalls
Registered charlty nam
Northern I￿Land'S Children to Lapland and Days to Remember
Trust
Chartty registratlon number 103911
Principal offi¢e
33A Prospect Road
Portstewart
BT55 7NF
The trustees
Mr C J Barkley
Mrs L M Rodgers
MrG Kelly
Dr M Rollins
Independent examlner
Hopper & Co
6 Doegh Road
Bally¢lare. BT39 9BG
Stru¢ture• governance and management
The charity is governed bya Trust Deed.
The charity is constituted by a boar(l of trustees who manage Bnd direct the charity. The board of
trustees meetfour times a year to facilitate effective operations and ensure the charity delivers the
servic88 speolfied.

Northern Ireland's Children to Lapland and Days to Remember
Trust
Trustees'Annual Report (continued)
Year ended 31 December2023
Objectlves and activities
The principaLobj6ctiV8 of the charlry is to help alLeviate the sufferingof children in Northern Ireland with.
oraffected by. longterm orterminal illness. physlcalormentaldisabllity, and bereaved children and their
families by providing trips to Lapland and other locations and other 80cial, therapeutic, leisure and
entert8inmentfaciLlties.
All the children who go on the fantasyfLights are selected by Local hospitals throughoutthe province. The
charty achieves this by fundralsing all year round as there is no government, lottery or other funding.
Northern IreL8nd's Children to Lapland and Days to Remember Trust are able to 8rr8ng8 trav81 and
medical insurance to make these trips happen, backed up by full medical care for the duration of the
trfps.
The tru8t8es have reviewgd the Charlty Commission for Northern Ireland requirem8nts relating to publlc
benefit and confirm that the charty meets the criteria set dovm thereln. Northern Ireland's Children to
Lapland and Days to Remember Trust became registered ￿th the Charity Commission for Northern
Ireland on 9September 2015.
Achievements and performance
We are pleased to report th8t riormality has been resumed!
In 2022, we made ourannual trlp to Lapland, on a 189 seat aircraft, with 85 deserving children on
board. We also continued our popuLar'3 Steps to Christmas, campaign, with 35 childr8n receiving £250
worth of presents.
2023 saw us once again take a 189 seatatrcraftto Lapland and continue the 3 Steps campaign for 35
Children. Wa were also delighted to have sufficientfunds to aLiow us to tak8 12 chronicaLiy ill children
and their parerrts on 8 3 daytrip to EuroDlsney in Parls.
Financlal review
The detailed results forthe year and the charity's financi8Lposltion attheyear end are 8et out in the
attached financlai statements.
The totsl unrestricted incoming resources torthe accounting period amounted to £206,373 (2022..
£132,771), with expenditure of £187,121. {2022: £113,603). This has resulted in net incoming resourceg
for the year of £19,252 {2022: £19,168). Unrestricted fund8 remaining at the year end amounted to
£200.214. (2022: £161,794).
The main incoming resources of th8 charity 8refrom donations.

Northern Ireland's Children to Lapland and Days to Remember
Trust
Trustees'Annual Report (continued)
Year ended 31 December 2023
The trustees. annual report was 8pproved on....
trustees by:
and signed on behalf of the board of
MrCJ
Tru8tee
arkley

Northern Ireland's Children to Lapland and Days to Remember
Trust
Independent Examiner's Report to theTrustees of Northern Ireland's
Children to Lapland and Daysto RememberTrust
Year ended 31 December 2023
I report to the trustees on my ￿aMinatIon of the financiaL statements of Northem Ireland's Children to
Lapland and Days to Remember Trust ('the charity.) for the year ended 31 December 2023.
Responsibilities and basls of report
As the trustees of the ch8rty you are responsib£e for the preparation of the financial statements in
accordance with the requirements of the Chartties Act (Northern Ireland) 2008 (the'2008 Act,). You are
Satisfied that your charity is not required by Charity Lawto be audlted 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 th82008Act. In carryingout my examination I havefollowedthe generalDirections given bythe Charity
Commission for Northern Ireland under section 65(9){b) of the 2008 Act.
Independent examiner's statement
I have completed my &xamination. I confirm that no matters have come to my attention in connection
with my examin8tion giving me cau88 to believe that in any material respect:
1. Accounting records were no kept as required bywlth section 63 of the 2008 Act; or
2. The financiaL8tstements do not accord wtth those records: or
3. The financi81 ststements do not complywith the accounttng requirements of the 2008 Act: or
4. The fin8ncSal statements do not comply with the 8pplicable requirements concernlng the form
and content of accounts set out in the Charitles <Accounts and Reports) Regulations 2008 oth8r
than anyrequirementthatthe a¢countsgivea'trueandf8lr'viewwhich is not£ mattercon8idered
as part of an independent examination.
I conflrm that there are no other matters to which your attention should be dr8wn to enable a proper
understsndlng of the accounts to be reached.
Independent Examiner
S Hopper F
Partnar
Hopper & Co
Date 1 October 2024

Northern Ireland's Children to Lapland and Days to Remember
Trust
Statement of Financial Activities
Year ended 31 December2023
2023
2022
Unr8Stricted
funds
Totsifunds
Totalfunds
Note
Incornlng resources
Voluntsry Income
Investment Income
206.249
124
206,249
124
132,646
125
Total Incoming resources
208,373
206,373
132.771
Resources expended
Costs of generating f unds:
Fundraising costs
Charitable activities
21,146
165.975
21,146
165.975
21,073
92.530
Totsl resources expended
187.121
187,121
113,603
Net income and net movements In funds
19.252
19.252
19.168
Reconcluation of funds
Total funds brought forward
180.962
180.962
161.794
Total funds carried forward
200.214
200,214
180,962
The statement of financial actlvities includes au gains and I0s8es recognised in the year.
All income and expenditure dérive from continuing activities.

Northern Ireland's Children to Lapland and Days to Remember
Trust
Statement of Financlal Position
Year ended 31 December 2023
2023
2022
Note
Fixed assets
Tangible fixed assets
13
922
1.085
Current assets
Cash at bank and in hand
206.159
190,364
Creditors: amounts faulng due within one year
14
6,867
10,487
Net current assets
199,292
179,877
Total assets less current liabilit
200.214
180.962
Net assets
200.214
180.962
Funds of the charity
Unrestricted funds
200,214
180,962
Total charity funds
15
200.214
180.962
These financiaL ststements were approved by the board of trustees and authorised for issue on 1"
October 20248nd are signed on beh8Lf of the board by:
MrCJ
Trustee

Northern Ireland's Children to Lapland and Days to Remember
Trust
Notes to the Financialstatemonts
Year ended 31 December 2023
1. Genardl informatlon
The charity is a pubLic benefit entity and a registered charty in Northern Ireland and is
unincorpor8ted. The address of the principal office18 33A Prospect Road, Port8tewart. BT55 7NF.
2. Statement of compllance
These financial ststements have been prepared in compLian¢e with FRS 102, 'The FinanciaL
Reporting standard applicable in the UK and the Republic of Ireland,. the Statement of
Recommended Pr8Ctice applicable to charities preporing their accounts in accordance with the
Flnancial Reportlng Standard applicable in th8 UK and Republic of Ireland {FRS 102) (Charities
SORP (FRS 102)) and the Charities Act (Northern Ireland) 2008.
3. Ac¢ountingpolicles
Basls of preparation
The financial statements have been prepared on the historical cost basis. as modified by the
revaluation of certain assets and liabilities 2nd investment properties measured al fair value
through income or expenditure.
The financial statements are prepared in sterling, which is th& functionaLcurrencyo* the entity.
Goingconcern
There £re no material uncertainties 8bout the charitys ability to Continue.
Disclosure exemptlons
The ch8rty has tsken advantsge of the provi81ons in the SORP for charities applying FRS 102
Update Bulletin 1 not to prepare a Statement of Cash Flows.
Judgements and key sources of estlmatlon uncertainty
The Trustees have estimated the us8ful life and expected residual value of fixed assets in arriving
at the amount charged each year fordepreciation.

Northern Ireland's Children to Lapland and Days to Remember
Trust
Notes to the Financialstatements (contlnued)
Year ended 31 December 2023
3. Accounting policies (contlnued)
Fund accounting
Unrestricted funds are available for use at the discretion of the trust888 to further any of the
charity's purposes.
Designated funds are unrestricted fund8 eannarked by the trust8es for particular future project
or commitment.
Restricted funds are sublected to restrlctions 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
endowmentfunds.
Incomlng resour¢es
All incoming resources ar8 inGluded in the statement offinancial activlties when entitlement has
P8ssed to the charity: it 18 probable that th8 economic benefits asso¢i*ed with the tr8nsaction
willflowto the charity and the amount can be reliably measured. The following specific policies
are applied to particular categories of income:
income from donations orgrants is recognised when there T8 evidence of entitlement to
the gift. receipt is pTob&ble and its amount can be measured reliably.
legacy income Is recognised when receipt is probable and entitl8m8nt is establlshed.
income form donated goods is measured at the fair valug of the goods unless this is
Impractical to measure reliably• in which case the value is derived from tha coast to the
donororthe estimated resaLevalue. Donated facilities and services are recognised in the
accounts when received if thevalue can be reliable measured. No amounts are included
for the contribution of general volunteers.
income from contracts for the supply of seNices is recognised with the delivery of the
contracted service. This is classified 88 unrestrict8d funds unless there Is a contractual
requirement for it to be spent on a particular purpose and retumed if unspent. in whlch
case it may be regarded as ￿$trIcted.

Northern Ireland's Children to Lapland and Days to Remember
Trust
Notes to the Financial Statements (continued)
Year ended 31 December2023
3. A¢eounting poiioles (continued)
Resources expended
Expenditure is recognised on an accrual basis as a liability is incurred. Expendrture includes any
VAT which cannot be fully recovered. and is classifled under headings of statement of financial
activities to which it relates:
Expendlture on raising funds includes the costs of a£l fundraising activities, events, non-
charitable trading activities, and the sale of donated goods.
Expenditure on charitable actlvities includes all costs incurred by a charity in undertaking
activitiesthatfurtheris charitableaimsforthe benefitof tts beneficiaries, includingthosesupport
costs and costs relating to the governance of the charity apportioned to charltable activities.
Other expenditure Includes all expendtture that is neith81 Telatingto raising funds forthe charity
nor part of Its expenditure on charitable activlties.
All costs 8re allocated to expendtture categories reflecting the use of the resource. Direct costs
attrlbutabte to a single activityar8 allocated directLyto thatactivlty. Shared cost$ are apportioned
between the actlvltlesthey contributeto on a reasonable. justifiable and consistent basis.
Tangible assats
Tanglble assets are initially recorded at cost, and subsequently stated at cost less any
accumuLated depreciation and Impairment losses. Any tsngibLe assets carried at revalued
amounts ar8 recorded at the falr value at the date of revaluatlon less any subsequent
accumulated depreciation and subsequent accumuLated impairment losses.
An iT]crease in the carrying amount of an asset 8s a result of a revaluation. is recognised in other
recognised gains and losses, unless it reverses a charge for impairment that h88 previously b88n
recognised as expenditurawithin the statement of financial activities. Adecrease in the carrying
8mount of as asset as a result of revaluation. is recognised In other recognised gains and losses,
except to which it oftsets any previous revaluation gain. in which case the loss 1$ shown within
other recognised gains and Losses on the statement of financial activities.

Northern Ireland's Children to Lapland and Days to Remember
Trust
Notes tothe Financial Statements (contlnued)
Year ended 31 December 2023
3. Accounting policies (continued)
Depreciatlon
Depreciation is calculatsd so as to vlrite off the cost or valuation of an asset. Le&9 its residual
value. over the useful economic Life of the a8set as follows:
Equipment
15% r8ducingbalan¢e
Impairment of fixed assets
A review for indicators of impalrment is ¢arried out at each reportlng date, with the recoverable
amount being estimated where such indicators exSst. Where the carrying value exceeds the
recoverable amount, the asset is impaired accordingly. Prior Impairment$ are aLso reviewed for
possible reversal at each reporting date.
For the purposes of impaitment testlng, when it is not possible to estimate the recoverabLe
8mount 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 th8t includes the asset and generates cash inflows that Larg8ly independent of
the cash inf lows from other assets or groups of assets.
For imp8irmentte8ting of goodwill, the goodwill acqulred in a business Comblnation is, from the
acquisition date, alLocated to each of the cash-generating units that are exp8cted to benefft from
the synergies of the combination, irrespective of whether other assets or liabilities of the charity
are assign8d to those units.
Financial instrument8
Afin8n¢ial assetor afinancial liabilityis recognlsed onlywhenthecharty becomes a partytoth&
contractual provisions otthe Instrument.
Basic flnancial instruments are Initlauy recognised atthe amount racelvable or payable including
any reLated transaction costs.
Current assets and current liabllities 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 irivestments in shares are publlcly traded or their falr value can otherwise be measured
reliably, the investment is subsequently me88ured at fair value with changes in falr vaLue
recognised In income and expenditure. Ali other such investments are subsequently measured
as c08t less impaimient.
12

Northern Ireland's Chlldren to Lapland and Days to Remember
Trust
Notes to the Financial Statements (continued)
Year ended 31 December 2023
3. Accounting pollcies {contlnuedJ
Flnancial instruments (continued)
Other fSnanGial instruments, includlng derivatives, are initlally 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 presentvalue of the future
payments discounted at8 market rate of interestfor a simiLar debt instrument.
Other financial instruments are subsequently me8sured at fair value. with any changes
recognised in the statement of financial actNlties, With the exception of hedging instruments in a
designated hedging reLationship.
Flnancial assets that are measured at Cost or arnortised cost are raviewed for objectlve evidence
of impairment at the end of each reporting date. If there is objective evidence of impairm8nt, an
irnpairment loss is recognised under the approprlate heading in the 8tatament of financial
activities in which th8 initial gain was recognlsed.
For all equity in8trum8nts regardless of signrficance, and other financial assets that are
individually significant. these are asse88ed individually for impairment. Other finan¢iaL assets
are either assessed individuallyorgrouped on the basis of similar credit risk characteristics.
Any reversals of impairment ar8 recognised immediately, to the e￿ent that the reversal does not
resuLt in 8 carrying amount of the financial a88et that exce8ds what the carrying amount would
have been had the impairment not previously been recognised.
4. Voluntary income
Unrestricted Totsl Fund8 Unrestrictsd Total Funds
Funds
2023
Funds
2022
Donations
Donations
Corporate Partners
NICTL Fundraising
108.356
47,245
50,648
108,356
47.245
50,648
55.545
60.096
17.Q05
55.545
60.096
17.005
206,249
206,249
132,646
132,646
13

Northern Ireland's Children to Lapland and Days to Remember
Trust
Notes to the Flnanclal Statements (continued)
Year ended 31 December 2023
5. Investment Income
Unrestricted Total Funds Unrestricted Total Funds
Funds
2023
Funds
2022
Bank interest receivable
124
124
125
125
6. Fundraislng costs
Unrestricted Total Fund8 Unrestricted Total Funds
Funds
2023
Funds
2022
Support costs
21.146
21,146
21,073
21,073
7. Expendlture on charitable actlvities byfund type
Unrestricted
Total
Funds
Unrestricted
Total Funds
Funds
2023
Funds
2022
Lapland ChrlstmasTrlps
Childrens Gifts
Support costs
140.720
140,720
6,840
18,415
66,982
7,963
17.585
66.982
7,963
17.585
18.415
165,975
165,975
92,530
92,530
8. Analysis of support costs
Charrtable Fundraising
Activity
Activity
Total 2023
Total 2022
Trustees Insurance
Sundry
IT, Printing, Stationery & Postage
Accountancy Fees
Bank and Justgiving Fee9
FueL MiLeag8, Travel & Entertainment
Wages and SaLaries
Depreciation
1,291
1.291
275
174
2,582
275
174
888
572
2.761
32,146
163
2,811
175
1.720
888
306
2,367
30.200
192
888
572
2.761
16.073
16,073
163
18.415
21.146
39,561
38.659
14

Northern Ireland?s Children to Lapland and Days to Remember
Trust
Notes to the Financlal Statements (continued)
Year ended 31 December2023
9. Net In¢ome
Net income is stated after charging/(crediting):
2023
2022
Deprecietion of t8ngibLe f￿ed assets
163
192
10. Independent examination fees
2023
2022
Fees payable to the independent examlner for:
Independent examination of theflnan¢iaLstatements
888
888
11. Staff costs
The average head count of employe8s duringthe year was 1 (2022: 1).
No employee received employee benefits of more than £60,000 during the year (2022: Nil).
12. Trustee remuneratlon and expenses
The charity trustees receNed no ￿MUneratIon during the year. One trustae was reimbursed out
of pocket expenses totaiLing £210.50.
15

Northern Ireland's Chlldren to Lapland and Days to Remember
Trust
Notes to the Financial Statements (continued)
Year ended 31 December 2023
13. Tanglble fixed assots
Equlpment
Cost
At 1 Jan 2023 and 31 Dec 2023
1,503
Depreciation
At 1 Jan 2023
Charge fortheyear
418
163
At 31 Dec 2023
581
car￿ng am•)Ullt
At 31 D8¢ 2023
922
At 31 Dec 2022
1,085
14. Creditors: amounts faulng due wlthln one year
2023
2022
Accruals and deferred income
Socialsecurityand othertsxes
Other creditors
4,632
849
1.386
3,798
4,442
2,247
6.867
10.487
15. Analysis of charitable funds
Unrestricted funds
At 1 J8n 2023 Income
Expenditure
At 31 Dec 2023
General funds
180.962 206,373
(187,1211
200,214
At l Jan 2022 Income
Expenditur8
At 31 Dec 2022
Generalfunds
161.794 132,771
(113,603)
180.962
zz------
16

Northern Ireland's Children to Lapland and Days to Remember
Trust
Notes to the Financialstatements (contlnued)
Year ended 31 December 2023
16. Analysis of net assets between funds
Unrestricted
Funds
Total Fund8
2023
Tangible r￿ed assets
Current Assets
Creditors le&s than 1 year
922
206,159
(8.867)
922
206,159
{6,8671
Net assets
200,214
200,214
Unrestricted
Funds
Total Funds
2022
T8ngible ftxed a￿et8
Current assets
Creditors less than 1 year
1,085
190,364
(10.487)
1.085
190,364
(10.487)
Net assets
180,962
180.962
17