CHARITY REGISTRATION NUMBER: 103911
Northern Ireland's Children to Lapland and Days to
RememberTrust
Unaudited Flnanclal Statements
31 December 2024

Northern Ireland's Children to Lapland and Days to Remember
Trust
Financial Statements
Year ended 31 December 2024
Pages
3to5
Trustees, annual report
Independent examiner's report to the trustees
Statement of financial activities
Statement of financial position
Notes to the f inancial statements
9t017

Northern Ireland's Children to Lapland and Days to Remember
Trust
Trustees'Annual Report
Year ended 31 December 2024
The trustees present their report and the unaudited financiaLstatements of the charity for the year
ended 31 December 2024.
Reference and administrative details
Registered charity name
Northern Ireland's Children to Lapland and Days to Remember
Trust
Charlty registration number 103911
Princ5paL off ice
33A Prospect Road
Portstewart
BT55 7NF
The trustees
Mr C J Barkley
Mrs L M Rodgers
Mr G Kelly
Dr M RolLins
Independgnt examiner
Hopper & Co
6 Doagh Road
Ballyclare. BT39 9BG
Structure. governance and management
The charity is governed by a Trust Deed.
The charity is constituted by8 board of trustees who manage and directthe charity. The board of
trustees meetfourtimes a year to facilitate eff ective operations and ensure the charity delivefs the
services specified.

Northern Ireland's Children to Lapland and Days to Remember
Trust
Trustees, Annual Report (continued)
Year ended 31 December2024
Objectives and activities
The principal objective of the charity is to help alleviate the sufferingof children in Northern IreLand with,
or affected by, longterm or terminal ilLn8ss, physicalor mentaldisability. and bereaved children and their
families by providing trips to Lapland and other locations and other soci81, therapeutic, leisure and
entertainmentfacilities.
Atithe children who go on the fantasyflights are selected bylocal hospitaL8throughoutthe province. The
Gharity achieves this by fundraising all year round as there is no government, lottery or other funding.
Northern Ireland's Children to Lapland and Days to Remember Trust are able to arrange travel 8nd
medical insurance to make these trips happen, backed up by fvll medical care for the dur8tion of the
trips.
Thetrustees have reviewed the Charity Commission for Northern Ireland requirements relatingto public
benefit and confirm that the charity meets the criteria set down therein. Northern Ireland's Children to
Lapland and D8yS to Remember Trust became registered with the Charity Commission for Northern
Ireland on 9 September 2015.
AchÉevements and performance
In 2023, we made our annuaLtripto Lapland on a 189-seat aircraft with 85 deserving chiLdr8n on board.
We also continued our popular'3 Steps to Christmas, campaign for 35 children and ware delighted to
have sufficient funds to aLlow us to take 20 chronically iu children and their parents on a 2-daytrip to
EuroDisney in Paris.
We were delighted, oncE again, to take a 189-seat aircraft to Lapland, with 85 chlldren aboard, each
nominated by the various Hospital Trusts and the Children's Hospice and accompanied by at least 1 parent or
carer. as well the requistte number of medical professionals.
We also took 20 deserving children, again accnmpanied by a parent or caregiver, to Dlsneyland, Paris, for a
2-day trip. This trip has been so popular in recent years that it is hoped that it will become an annual event.
Following on from the success of an earlier initiative, also donated £1500 worth of sensory toys to each of
the 8 Speclal Chlldren's Units across the Province. as well as to the Children's Hospice. These hospitals have
absolutely no budget for this type of purchase, and yet they report how much their ChI￿dren appreciate and
enjoy the faGilty-
Financial review
The detsiled results for the yearand the charity's financiaL position atthe year end are set out in the
attached financial statements.
The total unrestricted incoming resourcesforthe accounting period amounted to £246,793 (2023:
£206,373), with expenditure of £205.958. (2023: £187,121). This has resulted in net incoming resources
forthe year of £40,83512023: £19,252). Unrestricted funds remaining at theyear end amounted to
£241,049. {2023: £200,214).
The main incoming resources of the Gharity are from donations.

Northern Ireland's Children to Lapland and Days to Remember
Trust
Trust8es'Annual Report (continued)
Year ended 31 December 2024
The trustees, annual report was approved on.......
trustees by:
and signed on behalf of the board I
Mrcj
Trustee
arkley

Northern Ireland's Children to Lapland and Days to Remember
Trust
Independent Examiner's Reportto the Trustees of Northern Ireland's
Children to Lapland and Days to RememberTrust
Year ended 31 December 2024
I report to the trustees on my examination of the financi818tatements of Northern IreLand's Children to
Lapland and Daysto RernemberTrust {'the charity.) forthe year ended 31 December 2024.
Responslbillties and basls of report
As the trustees of the charity you are responsible for the preparation of the financial statements in
accordance with the requirements ot the Charities Act (Northern Ireland) 2008 (the'2008 AGt'). You are
satisfied thatyour charity is not required by charity lawto be audited and have chosen instead to have an
independent examination.
I report in respect of my examination of the charity'sfinancial statements as carried out under section 65
of the 2008 Act. In carryingout myexamination I havefollowedthe general Directions given bythe Charity
Commission for Northern Ireland under section 6519)[b} of the 2008 Act.
Independent examiner's statement
I have completed my examination. l confirm that no matters have come to my attention in connection
with my ex8mination giving me cause to believe that in any material respect:
1. Accounting records were no kept as required bywith section 63 of the 2008 Act: or
2. The financial statements do not accord with those records. or
3. The financial statements do not Complywith the accounting requirements of the 2008 Act. or
4. The financial statements do not comply with the applicable requirgments concerning the form
and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other
than anyrequirementth8tthe accountsgive a'true andfair'viewwhich 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 8 proper
understanding of the accounts to be reached.
Independent Examiner
S Hopper FCA
Partner
Hopper & Co
Date 2J-10-

Northern Ireland's Children to Lapland and Daysto Remember
Trust
Statement of Financial Activities
Year ended 31 December 2024
2024
2023
Unrestricted
funds
Totalfunds
TotaLfunds
Note
Incoming resour¢es
Voluntary Income
Investment income
246,793
246,793
206,249
124
Total incomlng resources
246,793
246,793
206.373
Resources expended
Costs of generating funds:
Fundraising costs
Charitable 8Ctivtties
23,418
182,540
23,418
182,540
21,146
165,975
Total resources expended
205,958
205,958
187.121
Net income and net movements in funds
40,835
40.835
19,252
Reconciliation of funds
Total funds brought forward
200,214
200,214
180,962
TotaLfunds carried forward
241,049
241,049
200,214
The statement of financial activities includes allg8ins and losses recognised in the year.
All income and expendÈture derive from continuingactivities.

Northern Ireland's Children to Lapland and Days to Remember
Trust
Statement of Financial Position
Year ended 31 December 2024
2024
2023
Note
Fixed assets
Tangible fixed assets
13
784
922
Current assets
Cash at bank and in hand
246,471
206,159
Creditors: amounts falling due withln one year
14
6,206
6,867
Net current assets
240,265
199,292
Total assets less current liabllltles
241,049
200,214
Net assets
241,049
200,214
Funds of the charity
Unrestricted funds
241,049
200,211
Total charity funds
15
241,049
200,214
These financi
statements were approved by the board of trustees and authorised for issue on
. and are signed on behalf of the board by."
Mrcj
Trustee
arkley

Northern Ireland's Children to Lapland and Days to Remember
Trust
Notes to the Financial Statements
Year ended 31 December 2024
1. General information
The charity is a public benefit entity and a registered charity in Northern Ireland and is
unincorporated. The address of the principaLoffice is 33A Prospect Road, Portstewart, BT55 7NF.
2. 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
ReGommended Practice applicable to charities preparingtheir 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.
3. Accounting pollcies
Basis of preparatlon
The financial statements have been prepared on the historical Cost basis, as moditied by the
revaluation ot certain assets and Liabilltles and investment properties measured at fair vaLue
through income or expenditure.
The financial ststements a￿ prepared in sterling, which is the functional ¢urrencyof the entity.
Golngconcern
There are no material uncertainties about the charity's abilÈtyto continue.
Disclosure exemptions
The charity has taken advantage of the provisions in the SORP for charities applying FRS 102
Update Bulletin 1 notto prepare a Statement of Cash Flows.
Judgements and key sources of estimatlon uncertalnty
The Trustees have estimated the useful life and expected residualvalue of fixed assets in arriving
at the amount charged each year for depreciation.

Northern Ireland's Children to Lapland and Days to Remember
Trust
Notes to the Financial Statements (continued)
Year ended 31 December 2024
3. Accounting PO￿.C1eS (continued)
Fund accountlng
Unrestricted funds are available for use at the discretion of the trustees to further any of the
ch8rity'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 appesl, and faLI into one of two sub-classes: restricted income funds or
endowment funds.
Incoming resources
All incoming resources are included in the statement of tinanclal activities when entit18m8nt has
passed to the charity; it is probable that the economic benefits associated with the transaction
will fLowto the ch8rity 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 is evidence of entÈtlement to
th8 gift, receipt is probable and its amount can be measured reiiabLy.
legacy income is recognised when receipt is probable and entitLement is established.
income form 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 coast to the
donororthe estimated resale value. Donated facilities and services are recognised inthe
accounts when received if the value can be reliable measured. No amounts are included
forthe contribution of generalvolunteers.
income from contracts for the supply of services 18 recognised with the delivery of the
contracted seNice. 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.
10

Northern Ireland's Children to Lapland and Days to Remember
Trust
Notes to the Financial Statements (continued)
Year ended 31 December 2024
3. Accounting policies (continued)
Resources expended
Expenditure is recognised on an accrual basis as a liabiLity is incurred. Expendtture includes any
VAT which cannot be fully recovered, and is classified under headings of statement of financial
activities to which it relates:
Expenditure on raising funds includes the costs of au fundraising activities, events, non-
charitabLe trading activities, and the Sale of donated goods.
Expenditure on charitable activiti88 include8 alL costs incurred by a charity in undertaking
activitiesthatfurther is charitable aimsforthe benefitof its benefiGiaries, includingthose 8UPPOrt
costs and costs relatingto the governance of the charity apportioned to Charitable activities.
Other expenditure include8 all exp8nditure that is neither relating to raisingfunds for the charity
nor part of its expenditure on charitable activitie8.
All costs are allocated to expenditure categories refiecting the use of the resource. Direct costs
attributsble to a single activityare allocated directlyto that activity. Shared cost8 ar8 apportioned
between the activities they contribute to on a reasonable, justifiable and Gonsistent basis.
TanglbLe 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 8ubs8quent
accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying arnount of an asset as 8 result of a revaluation, is recognis8d in other
recognised gains and losses. unless it reverses a charge for impairmentthat has previously been
recognised as expenditure within the statement otfinancial activities. A decrease in the carrying
amount of as 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 otfinancial activitias.

Northern Ireland's Children to Lapland and Days to Remember
Trust
Notes tothe FinanciaL Statements (continued)
Year ended 31 December 2024
3. Accounting policies (continued)
Depreciation
Depreciation is calculated so as to write off the cost or valuatlon of an 8sset, Less its residual
value, overthe useful economic lrfe of the asset as foLiows"
Equipment
15% reducing balance
Impairment of fixed essets
A review for indicators of impairrnent is carried out at each reporting date, with the recoverable
amount being estimated where such indicators exist. Where the carrying value exceeds the
r8coverable amount, the asset is impaired accordingly. Prior impairments Bre also reviewed for
possible reversal at each reporting date.
For the purposes of impairrnent testing, when it is not possible to estim8te the recoverable
amount of an individual asset, an estimate is made of the r8COV8rable amount of the oash-
generating unitto which the asset belongs. The ca8h-generating unit 18 the smallest identifiable
group of asset8 that includes the 8sset and generate8 cash inflow8 that largely independent of
the cash inflows from other a888ts or group8 of assets.
For impairment testing of goodwill. the goodwill acquired in 8 business combination is, from the
acquisition dat8, allocated to each of the cash-generating units that are expected to benefit from
th8 synergies of the combination, irrespectNe of whether other assets or liabilities of the charity
ara assigned to those units.
Financlal Instruments
Afinancial asset ora financial liability is recogni8ed onlywhen the charity becomes a partyto the
contractual provisions of the instrument.
Basicfinancialtnstruments are initially recognised atthe amount receivableor 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 Gan otherwise be measured
reliably, the investment is subsequently measured at fair value with changes in fair value
recognised in incom8 and expenditure. AIL other such investments are subsequently measured
as cost less impairment.
12

Northern Ireland's Children to Lapland and Days to Remember
Trust
Notes to the Flnancial Statements (continued)
Year ended 31 December 2024
3. A¢¢ounting polfjcies (continued)
Flnancial Instruments (continued?
Other financial instruments, in¢ludlng 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 m8rket r8te, in which case the asset is rneasured at the pre88nt value of the future
payments discounted at a m8rket rate of interestfor a simiLar debt instrument.
Other financial instruments are subsequently measured at fair value, with any changes
recognised in the statement of financialactivities. with the exception of hedg]ng instruments in a
designated hedging relationship.
Financial assets that are measured at cost oramortised cost are revlewed for objective evidence
of impairment at the end of each reporting date. If there is objective evidence ot impairment, an
impairment loss is recognised under the appropriate heading in the statemènt of financial
activities in which the initi8igain was recognised.
For aLi equity instruments regardless of significance, and other financial assets that are
individually significant, these are assessed individuaLly for impairrnent. Other tinanciaL assets
are either assessed individu811y or grouped on the basis of simiLar credit risk charaGteristics.
Any reversals of impairment ar8 recognised immediately, to the extentthat the reversal does not
result in 8 carrying amount of the fin8ncial asset that exceeds what the carrying amount would
have been had the impairment not previously been recognised.
4. Voluntary income
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Donations
Donations
Corporate Partners
NICTL Fundraising
Outside Events
56.787
61,105
88,482
40,419
56,787
61,105
88,482
40,419
108,356
47,245
50,648
108,356
47,245
50,648
246,793
246.793
206,249
206,249

Northern Ireland's Children to Lapland and Days to Remember
Trust
Notes to the Financial Statements (continued)
Year ended 31 December 2024
5. Investment income
Unrestrictsd Totsi Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Bank interest receivable
124
124
6. Fundraisingcosts
Unrestricted Tot81 Funds Unrestricted Totsl Funds
Funds
2024
Funds
2023
Support costs
23.418
23,418
21.146
21,146
7. ExpendEture on charitable activities by fund typ8
Unrestricted
Total
Funds
ljnrestricted
TotaL Funds
Funds
2024
Funds
2023
Lapland Christm8sTrips
Childrens Gifts
Support costs
160,880
1,726
19,934
160,880
1,726
19.934
140,720
6,840
18,415
140,720
6,840
18.415
182,540
182,540
165,975
165,975
8. Analysls of support cost$
Charitable Fundraising
Activity
Activity
Total2024
TotaL 2023
Trustees Insurance
Sundry
IT, Printing. St8tionery & Postage
Accountancy Fees
Bank and Justgiving Fees
Fuel, Mileage, Travel & Entertainment
W8ges and Salaries
Depreciation
1,808
1,808
236
690
3,616
236
690
888
915
2,669
34.200
138
2,582
275
174
888
572
2,761
32,146
163
888
915
2,669
17,100
17.100
138
19,934
23.418
43,352
39,561
14

Northern Ireland's Chlldren to Lapland and Days to Remember
Trust
Notes to the Financial Statements (continued)
Year ended 31 December 2024
9. Net inGom8
Net Income is stated after charging1{c￿d1t1ng)'.
2024
2023
Depreciation of tangible fixed assets
138
163
10. Independent examination fees
2024
2023
Fees payable to the independent examinerfor:
Independent examination of the financial statements
888
888
11. Staff costs
The average head oount of empLoyees duringthe year was 1 (2023: 1).
No employee received employee benefits of more than £60,000 duringthe year (2023: Nil).
12. Trustee remuneration and expenses
Th8 charity tru8tees received no remuneration duringthe year. One trustee was reimbursed out
of Pocket expenses totalling £602.49.
15

Northern Ireland's Children to Lapland and Days to Remember
Trust
Notes to the Financial Statements (continued)
Year ended 31 December 2024
13. Tangible fixed assets
Equlpment
Cost
At 1 Jan 2024 and 31 Dec 2024
1,503
Depreciation
At 1 Jan 2024
Charge for the year
581
138
At 31 Dec 2024
719
Carryingamount
At 31 Dec 2024
784
At 31 Dec 2023
922
14. Creditors: amounts falling due within one year
2024
2023
Accru818 and deferred income
Social Security 8nd othertaxes
Other creditors
3,504
1,392
1,310
4,632
1,386
6,206
6,867
15. Analysis ot charitablefunds
UnrestriGted funds
At 1 Jan 2024 Income
Expenditure
At 31 Dec 2024
Generalfunds
200,214 246.793
(205,9581
241,049
At 1 Jan 2023 Income
Expanditure
At 31 Dec 2023
Generalfunds
180,962 206.373
(187,121)
200,214

Northern Ireland's Children to Lapland and Days to Remember
Trust
Notes to the Financial Statements (continued)
Year ended 31 December 2024
16. Analysis of net assets between funds
Unrestricted
Funcls
Total Funds
2024
Tangible fixed assets
Current Assets
Creditors less than 1 year
784
246,471
16,206)
246,471
(6,206)
Net assets
241,049
241,049
Unrestricted
Funds
Total Funds
2023
TangibLe f ixed assets
Current assets
Creditors less than 1 year
922
206,159
(6,8671
922
206,159
(6.867)
Net assets
200,214
200,214
17