ArrcfvJ/¥ B Bangor Historical Society Accounts For the year ended 31st December 2025 Charltles No. 104010
Bangor Hlstorlcal Society Independent Examiner's Report For the year ended 31st December 2025 Indendent Examlnerfs Re rt to the Trustees of The Ba or Historlcal Socle I report on the accounts of the Trust for the year ended 31st December 2025, which are set out on pages I to 6. Re5 rtive Res nslbllltles of cha trustee5 and examlner 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 5ertion 65121 of the Charities Act INorthern Ireland) 2fyJ8 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 Charities Act INI) 2(M)8 follow the procedures laid down in the general Direttions given by the Charity Commission for Northern Ireland under5ection 6519llbl of the Charities Act state whether particular matter5 have come to rny attention. Basls of Inde ndent examiner's re I have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general Directions 8tven by the Charity Commission for Northem Ireland. My examination included a review of the accounting records kept by the charity and a Comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations frorn you as charity trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and tonsequently no opinion is given as to whether the accounts present a 'true and fair view, nd the report is limited to those matters set out in the next statement. Inde ndent examiner'5 5tstement In connection with my examination. no matter has corne to my attention: 111 which gives me reasonable cause to believe that in any material respect the requirements.. - to keep accounting fecords in accordance with sertion 386 of the Cornpanies Act 2CX)6 and section 44llllal of the 2005 Act and to prepare accounts which accord with the accountin8 records. comply with the accounting requirements of the Companies Art 2LM)6 and section 44{Illbl of the 2W5 Act and Regulation 8 of the 2C(16 Accounts Regulation5 and - which are consistent with the methods and principles of the SORP: Accounting and Reporting by Charities. have not been met or 121 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-. Addres5.' Date: Elise Richardson Chartered Accountant IFCAI- Membership No. 09c0743 25 Ardvanagh Avenue, Conli& Newtownards, BT23 7XE 4th May 2026
Bangor Historical Society Statement of Financial Actlvltles For the year ended 31st December 2025 Unrestricted Funds Unrestricted Funds 2024 Notes to The Accounts 2025 Income Members Account Subscriptions Visitors Bank interest received Donations 1.260 1.235 119 18 20 13 Totsl Income 1.473 1.372 enditure Speakers Fees Venue Rental Caretaker Federation Membership Insurance: Public Liability Charitable Donation Secretary's Expenses Treasurer's Expenses Independent Examiner's Fee Bank charge5 455 210 355 50 50 56 150 iio 24 150 74 ioi 150 Total Expendfture 1.185 1,125 Net Surplus/Defidt In funds 247 Reconclliation of fvnds Total funds brought forward Total funds carried forward 6,041 6,329 5.794 6.041
Bangor Historlcal Soclety Statement of Financial Position As at 31st December 2025 Unrestricted Funds 2025 Unre5trirted Funds 2024 Current Assets Current Account Savings Account Cash in hand 4.442 1.974 4.174 1,954 6.416 6.131 Current Uobllltles Creditors 90 Net Cutrent Assets 6.326 6.041 Lonq tem? Ilabllltles Net Current A55ets 6,326 6.041 Funds oAthe charlty Unrestricted funds 6.329 6.041 6.329 6,041 These accounts were submitted in draft to the cornmittee who approved them per emailed replies to the treasurer. Signed by: Ilon Tr••wr*r Print Name: lan Wilson Adrianne Brown Date:
Bangor Historical Society Notes to the Accounts For the year ended 31st December 2025 A¢countin Policie5 Ststement of compllance The financial statements have been prepared in accordan¢e with the Accounting and Reporting by Charities= 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 IFRS 1021 (effective l January 20161- Icharities SORP IFRS 102)). the Financial Reportin8 Standard applicable in the UK and Republic of Ireland IFRS 1021 and the Charitie5 Act (Northern Ireland) 2CQ8. Basis of preparation The accounts are prepared under the historical Costs convention on an accruals bas1 Exemptlon from preparing a osh flow statement The charity opted to early adopt Bulletin I published on 2 February 2016 and have therefore not included a cash flow ststement in these financial statements. Revenue rewnitlon Revenue is reco8nised upon receipt and the main activities of the society include: Subscriptions. ticket sales for member's evening and bu5 Outings) (currently suspended Nature and purpose of Funds Unrestricted funds are available for 8eneral purposes in accordance Wbth the the charity's purposes. There are no restricted funds or endowments. Golng concem The Trustees consider that there are no material uncertainties about the charity's ability to continue as a going concem. Taxation The charity is a registered charity and is thef0 exempt from taxation. Trustee remuneratlon, beneffts and expenses No trustees are paid any remuneration or receive any other benefits frorn the charity. Expenses are only paid to refund expenditure in relation to charity busine$5.
Bangor Hlstorical Society Notes to the Accounts For the year ended 3tst December 2025 Treosurerf5 Notes to the Accounts I Subscriptions- 63 members @ £20 per head = £1.260. The £20 annual membership remained at the same rate throughout the year. 2 Visitors. fees- 35 visitors @ £4 per head = £140 plus 8 visitors @ £5 per head - £40. Total for the year- £180. The £3 visitorfs fee increased to £5 from Ilth September 2025. fNo meeting was held injonuory 2025. No subscriptions or¥iSito'fees re collertedot the meeting oft 11 September2025 due to the ObSen of the Treosurerj 3 Members kindly made small anonymous donatbons at meetings. 4 The speakerfs fee was standafdized at £75 per meeting frorn Ilth September 2025. Fees in 2025 were £455 compared with £355 in 2024. S BHS paid rent of £210 to The Methodist Church for 7 meetings at The Wesley Hall in former Queen's Parade Methodist Church up to May 25. A further 3 meetin8s are owed at the year end and accrued for. The venue rental remains at £30 per rneetin8. 6 Payment of £100 was made to the Cataker of The Wesley Hall venue for his support at meetings. 7 No charitable donations were made to SUPPOrt heritage projects in 2025. 8 Secretary's expenses include administration costs for production of programmes for visitors. photocopying and other general costs in connection with the society. 9 Treasurer's expenses include administration costs for postsge. photocopyin& stationery and other general costs in connection with the society. Adrianne L Brown Hon. Treasurer 30th Aprll 2026