APPENDIX B Bangor Hlstorlcal Society Accounts For the year ended 31st December 2022 Charitie5 No. 104010
Bangor Historical Society Independent Examlner's Report For the year ended 31st December 2022 Indendent Examiner's Re rt to the Trustees of The Ban or Hlstorfcal Socle I report on the accounts of the Trust for the year ended 31st December 2022, whlch are set out on pages I to 6. Re ertive Res onsibilities of charit trustees and examiner As the charity's trustees you are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 65{21 of the Charities Act {Northern Ireland) 2008 and that an independent examination is needed. The charity is preparing accrual accounts and l am qualified to undertake the examination by being a qualified member of Chartered Accountants Ireland. It is my responsibility to.. examine the accounts under section 65 of the CharStles Act {Nl) 2008 follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland undersection 65{9)(b) of the Charities Act State whether partlcular matters have come to my attention. Basls of Inde endent examlner's re I have examined your charity accounts as required under 5ectlon 65 of the Charities Act and my examination was carried out In accordance with the general Directions given by the Charlty Commission for Northern Ireland, My examination included a review of the accounting records kept by the charlty and comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanation5 from you as charity trustees concerning any such matters. The procedures undertaken do not provlde all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and falr vlew, and the report Is15mlted to those matters set out in the next statement. Inde ndent examlner's ststement In connection with my examination, no matter has come to my attentlon: {1) which gives me reasonable cause to believe that In any materlal respect the requlrements: to keep accountin8 records in accordance with section 386 of the Companies Act 2006 and section 44(Illa} of the 2005 Act and - to prepare accounts which accord with the accounting records, comply with the accounting requirements of the Companies Act 2006 and section 4411){bl of the 2005 Act and Regulatlon 8 of the 2006 Accounts Regulations have not been met or {2) to which, in my opinion, attention should be drawn in order to enable a proper under- standing of the accounts to be reached. Name: Qualification: Address: Date.. Elise Richardson Chartered Accountant (ACAI - Membership No. 09c0743 25 Ardvanagh Avenue, Conli& Newtownards, BT23 7XE Ilth April 2023
Bangor Historical Society Statement of Financial Activities For the year ended 31st December 2022 Unrestricted Funds 2022 Unrestricted Funds 2021 Notes to The Accounts Income Members Account Subscriptions Visitors Bank interest ceiVed 930 609 348 Total Income 1,540 350 Ex endlture Speakers Fees Venue Rental Catering Federation Membership Insurance: Public Liability Charitable Donation 5ponsorshlp Advertising Secretary's Expenses Treasurer's Expenses Independent Examiner's Fee Sundry Expenses 465 220 io 75 50 15 25 -56 100 300 90 124 206 100 11 io 100 Total Expendituro 1,281 554 Net 5urplus/Deflclt In funds 259 -z04 Reconclliatlon of funds Total funds brought forward Total funds carrSed forward 6,072 6,331 6,276
Bangor Historical Society Statement of Financial Position As at 31st December 2022 Unrestricted Funds 2022 Unrestricted Funds 2021 Notes to The Accounts CurrentAssets Current Account Savlngs Account Cash in hand 4,359 1,930 42 4,216 1,930 6,331 6,147 Current Liabilities Credltors 75 75 Net Cuffent Assets 6,331 6,072 Long term Ilabllltles Net Current Assets 6,072 Funds of the charlty Unrestricted funds 6,331 6,072 6,331 6,072 These accounts were submitted In draft to the committee who approved them per emailed replies to the treasurer. Signed by: c /L¥./"l?.Ew Hon Treo5urer Chalm)an Print Name: lan Wilson Adrlanne Brown Date: /4 C//Qy£
Bangor Historlcal Society Notes to the Accounts For the year ended 31st December 2022 Accountin Policles Statement of compllance The financial statements have been prepared in accordance with the Accounting and Reporting by Charities., Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financlal Reporting Standard applicable in the UK and Republlc of Ireland IFRS 102} {effective l January 20161- (Charities SORP {FRS 10211, the Financial Reportlng Standard applicable in the UK and Republic of Ireland IFRS 102) and the Charities Act (Northern Ireland} 2008. Basis of preparation The accounts are prepared under the historical costs convention on an accruals basis. Exemption from preparln8 a cash flow statement The charity opted to early adopt Bulletln I publlshed on 2 February 2016 and have therefore not Included a cash flow statement in these flnancial statements. Revenue recognltlon Revenue is recognised upon receipt and the main activities of the society include: Subscriptlons, tlcket sales for member's evenlng and bu5 Outings (currently suspended due to Covid-191. Nature and purpose of Funds Unrestricted fund5 are available for general purposes in accordance with the the charlty'5 purposes, There are no restricted funds or endowments. Golng concern The Trustees conslder that there are no material uncertainties about the charity's ability to continue as a going concern. Taxatlon The charlty is a registered charity and is therefore exempt from taxation, Trustee remuneratlon, beneflts and expenses No trustees are paid any remuneration or receive any other benefits from the charity. Expenses are only paid to refund expenditure In relation to charity busine5S.