CLOGHER DIOCF.SE SOCIAL FUND STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 DECEMBER 2025 31.12.25 Total funds 31.12.24 Total funds Unrestricted nd R¢stri¢ied fund Noies INCOME Af4D ENDOWMENTS FROM Donaiions and leg￿1¢5 8,990 8.990 9.609 Envestment income 31J43 31?43 31,313 Total 40J33 40J33 40,922 EXPENDITURE ON Raising funds 6,997 6.997 7.064 Charitable activities Mainienance grants payble 25,7511 25.750 32.500 Other 778 778 929 Total 33.525 33.525 40.493 Net gains on investments 85,663 8S,663 3,569 NET INCOME 92,471 92.471 3,998 RECONCILIATION OF FUNDS Total ￿ndS brought fonvard 1.131.157 1.131.157 1.127.159 TOTAL FUNDS CARRIED FORWARD 1223.628 1,223,628 1,157 The notes fomi part gf these financial s(atements Page 4 CLOGHER DIOCESE SOCIAL FUND BALANCE SHEF.T 31 DECF.MIIF.R 202$ 31.12.25 Total fynds 31.12.24 Total funds Unrestricted fwid Restricted fund Notes FIXED ASSETS Invesiments 10 1,135,838 1.135.838 1,048,950 CURRENT ASSETS Cash at bank 87,790 87,790 82,207 ]YET CURRENT ASSETS 87,790 87.790 82.207 TOTAL ASSETS LESS CURRENT LIABILITIES 1.223.628 1,223,628 1,131,157 NET ASSETS ,223.628 1.223.628 1,131.157 FUNDS Unrestricted funds ,223,628 TOTAL FUNDS 1.223,628 11)c financial statements were approved by the Board of Trustees and authorised for issue on 21 April 2026 and were signed on its behalf by". Rt Revd Dr l Ellis Bishop of Clogher- Trnstee The note5 forni part of ihese finanLial statements Page S CLOGHER DIOCESE SOCIAL FUND NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 1)F.C.F.MBF.R 2025 ACCOUNTING POLICIES Basis of preparittg the financial statements The financial statements of the charity, which is a public benefit entity under FRS 102. have been prepared in accordance with the Charities SORP (FRS 1021 'Accounting and Reporting by Charitkes.. Statement of Recommcnded Practice applicable to charities preparing their account5 in accordance with the Financial Reporting Siandard applicable in the UK and Republic of Ireland (FRS 102) {effective l January 2019),, Financial Reporting Stondard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Charities Act 2011. The financial statements have been prepared under the historical cost convention. with the ex¢¢ption of investtnents which are included at tnarket value. Ineome All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. Expettditure Liabilities are reCO￿)Ised as expenditure as soon as there is a legal or constructive obligation comtnitting the charity to that expenditure, it is probable that a transfer of economic benefits will be required tn settlement and the amount of the obligation can be T￿￿SUred reliably. Expenditur¢ is accounted for on an accruals basis and been classified under headiRg5 that aggregate all c05t related to the ¢ategory. Where costs cannot be directly attribuied io parti¢ular headings ihey have been allocated to activities on a b&8is consistent with the use of resourees. Grants offered subject to conditions which have not been met at the year end date are noted as a ¢ommhtment but not accrued as eXpendI￿re. Tax*tlo The charity is exempt from tax on its charitable activities. Fvttd xccouDtiTrg Unrestricted funds can be used in accordance with the charitable objective5 at the dis¢retion of the trustees. Restricted funds only be used for particular restricted purposes within the objects of the charity. Restrictions aris¢ when specified by the dop.or or when funds are raised for particular restricted purposes. Further explanation of the nature and yurpose of each ￿nd is included in the notes to the financial statemints. lttvestments Investments are stated at current market value. DONA TIONS AND '.EGACIES 31.12.25 31.1224 Subscriptions and subscribing parisiies RCB distributions 2,748 6,861 7,236 8,990 9.609 Page 6 continued... CLOGHER DIOCESE SOCIAL FUND NOTES TO THE FINANCIAL STATF.MENTS- ' 34 744 720 778 761 Total resources expended 33,525 40.493 Net income 6,808 429 This page does nc.. fonn part of the statutory financial statements Page 12