The Francina Foundation Statcmcnt of Financial Aetsvities for tlie Ycar Ei nded 31 October 2025 (Ineluding Income and Ei xpcnditure Aceount and Statcmcnt of Total Reeognised Gains nd Losses) Unrestrictcd futkds Restricted lunds Total 2025 Notc liicome and Endoii'tncnts frotn.. Doiiations and legacies ChaTltable activities 14,912 4.392 14,912 4,i92 Total income 19.304 19,304 Expenditure on: Charitable activities {11,970) {11,970) Total cxpenditure (11,970) (11,970) Net income 7.334 Net moveinent sn ndS 7.334 7.334 Recoiicili#tioTr ol funds Total fund5 brouglit forward 10,844 4,800 15.644 Total funds carried forward 10 18,178 Unrcstriel¢d rud$ 4.800 Restricted rund5 22.978 Total 2024 Notc ItLCOmC and EndoiYTllCiits Irom.. Donalioiis and legacies Cliaritable activiti¢s 23,694 4.200 23,694 4.200 Total incoine 27,894 27.894 Expcnditurc on: Cliariiable activitie5 {32, 175) (32.7751 Total expenditure ()2,7751 {)?,7751 Net expenditure (4,881) {4.881) Net Inoveinent in funds (4.8811 (4,8811 Rccoiieiliatioii ol lunijs Tolal funds brou8lTrt for%Yard Total funds carried forward 15,725 4,800 20.525 10 10,844 4.800 15,644 All of tlie cliarity'5 aclivitlC5 dci'ivc from coIiliiiuing operntions durino Tlie funds breakdown [01 2024 is sl)owii iii note 10. Ilic above Iwo periods. Page 6
The Francina Foundation (Registration numbcr: N1633966} IIAlance Sheet as at 31 Octobcr 2025 2025 2024 Note Curreiit assets Casl) at bank and in hand 23,579 16,244 CrcdiÉors- Anioullts falling due witliiii one y¢ar (6011 22,978 (600) Net assets 15,644 Funds of tlie eliarity: Restricted incotne (und5 Restricted fund5 4,800 4,800 Unrestrictcd iiicomc fuiids Unrestricted funds 18,178 10,844 Total fund$ 10 22,978 15.644 For tlie financial year ending 31 October 2025 tlie cl)aiity was enlitled io exeinpiion fron) audit under seciion 477 of the Conipanie5 Act 2006 relating to small coiiipanies. Directors, responsibililies-. The Inembers have not required the charity to oblain an audii of its accounts for the year in quesiion in accordance with section 476- and )e direciors ackiiowledge tlieir responsibilities for coniplyillg witl) Ilie requireinents of tlic Act With rBspcct io accouiitiiig records aiid tl)¢ PlEparation of accouiits. The financial staiemenis on pages 6 to l ) were appi'oved by Ilie trustees. and authorised for issue on 7 July 2026 and signed on tlieir behalf by.. iu Mi" G¢lry McQuoid Coii)pany Secretary and Trustee aiiiuel W Maic Trustee Igc7
Th¢ Franeina Foundation Notes to tlie flinancial Statements for the Year Ei nded 31 Oetober 2025 I Charity S¢2t115 The cl)ari(y is limited by guaraniee, incorpordted iii Nortliein Ireland, and consequently does noi have sharc capi(al. Eacli of ihe irustees is liable (o contribufe an aii)ouni not exceeding £ I towaids ihe assets of the charily in Ilie eveni of liquidation. Tlie address of its registered office is= 196 Ballytnoney Road Ballyinena Co Antrim BT43 5HG These financial 5tstemeiits were authorised for issue by the riustees on 7 July 2026. 2 Accounting policies Sutnmary of signifieant aecountints policies and key accoui)tiiig estiinates Tli¢ principal accounting policics applied hii the preparation of Ihese fmancial sratements are set out below. Tliesc policies liave beeii con5lStently applied to all the years presented. unless oiherwise Stated. Stgt¢m¢ii¢ ofcompliaiice Tlie financial stateRients have been prepared in ac¢ordan¢e with Accounting and Reporting by Charities.. Siatemeni of Recommended Praciice applicable io ¢liarities prepariiig their accounts in accordance witli tlie Financial Reporting Sraiidard appliuble in the UK and Republic of Iieland (FRS 1021 leffeciive l Jaiiuary 2015) {Cliarities SORP {FRS 102)), tlie financial Reporting Staiidaid applicable in tlie UK and Republic of Ireland (fRS 102). They also comply wilh ilie Conipanies Act 2006 and Cliaritie5 Act (Nortliertl Ireland} 2008. 515 of preparation Tl)e Fraiiciiia fouiidatioi) ii)eets tl)e defiiiition of a public btncfil e(Ility lliider fRS 102. Asseis and liabilities are iiiili<illy recogniseA liislorical cost or transaction valllc unless otlierwise stated in ihe relevant accounting policy notes. Going eonecrn Tlie trustecs consider tliat tliere are tio material uncertainties aboul Ilie chGirily'S ability to continue as a going ¢OTi¢erii nor any significant ai'eas of uncertaiiity tliat affect tlie carryinu value of asscis held by tlic cliarity. lieniiitioii from prcpariftg a easli floiv stgtemcTht 'Ilic cliariry oplcd to eai'ly dopt Bulletin I publislied otl 2 febtuary 2016 and have thercforc no( included a cash tlow stateiiieiit iii these fIn7claI staleincnls. liicoiiie and eiidoivnients IIi¢oiMe from cliaritable aciivities in¢lud¢s incoine re¢ogiiised as eariitd {as the relaied goods or s¢rvi¢es are piovided) uiider conti'aci.
The Francina fioundation Notcs to tl)c FinanciAI St<ltements for the Ycar Ei nded 31 October 2025 Doiiaiions are recottnised wlicn tlio cliarity lias b¢en notified in writing of botli tlie ainounl and settleineiil date. In Il)e evei)I thai a doiiation 15 5ubjcct to Conditions that requiie a level of perforiiiciiice by the cliarily before tlie cl)ariry is eiiliilcd to tlie fuiids. tlie incomc is deferred and not recognised until eitlier those condiiions i'c fully Inet. or (l)e fuifilineiit of those ooiiditions is wliolly witliin tlie control of tlie cliarity and it is probable thai 11)ese condiiions will be fulfilled in tlie reporting period. Exp¢Jiditurc All expenditiire is r¢¢ognis¢d once ihere is a legal or consiruciive oblioation io that cxpendiluie, it is piY)bable seiilement is required aiid tlie amouni can be measured reliably. All costs are allocated to the applicable expendituie l)eading thai arNgregic ie sin)ilai costs to tliat eatctsory. Where cost5 caiiiioi be directly attributed to particular headiiios tliey have been Ic Ilocated on a basTrs consistent N41itli il)e use of resouices, witli ceiitffdl 5tafF costs allocated on the basis of iinie spcnl, and depreciation charges allocated oli tlie poitioii OF the asset'5 use. Otlier suppon costs are allocated based oli tlie spread of staff costs. Clirtrilfible ¢icliviii¢ Cliaritable expenditure comprises tliose costs incurred by the cliaTLLy in the deliveiy of its activities and serviLes foi. its bcjicficiaries. li ii)¢ludes both Costs ihat can be allocated directly 10 such activities and tliose costs of an iiidirect nature necessary 10 5UPPOrt tlieii). Taxation Tlie cliarity is coiisider¢d to pass Ilie les15 set oiil iii Paragrapli I S¢liedule 6 of (lic fiiiaiice Acl 2010 and tlierefore it Incets ilic definition of a cliariiable conipally for UK cotpoiaiioii tax piirp05e5. Ae¢ordiiigly, Ihc cl)ariiy is poienlially exempt froin taxation in respect of in¢otiie oi. C¢lPltal gaitis receivc(I wiiliin cat¢gories covered by Cliapier i P1( 11 1 l of tiie Coi'poratioii Tax Act 2010 oi. SectioiTr 256 of tlie Taxatioi) of Charg¢able Gains Aci 1992. 10 Ilie extent tliat sucli incoinc or (rains arc apijlicd exclusively lo cliariiabl¢ piii'pose5. Fuiid strueiurc UlliStricted incoii)e funds aTe oci)eTcl1 Iiinds ihal are availic ble for use at tlie trustees discrelioii in furthercince of tlie objectives of tlie cliarily. Resiri¢ted iTrcotiie luiids are il)ose doiialed for use tti a particular area oi. foi. six¢ifi¢ purposes. Ilie use of wl)icli is iestiicted LO tliat area oi. purpose. Pag¢ 9
The Franeina fioundation Notes to the Financial Statements for the Year Ei nded 31 October 2025 3 Income from donatioiis aiid legacies Unrestricted Total (utlds General Donalions and legacies; Donations froin individua15 Gift aid reclaiincd 13,467 1,445 13,467 1.445 Total for 2025 14,912 14,912 Total for 2024 23,694 23.694 l)aue l O
The fi rantlll4l fioundation NotCS to the Financial St<ltemtnts for thc Year E4 nded 31 October 2025 4 Income from ellaritable aetivitLCS Unrestricted rutids Gciieral Total 202) Tot#1 2024 Sponsorsl)ip 4,392 4,392 4.200 Uiircstrietcil runds Gcncral Total 2024 Sponsorship 4.200 4,200 5 Expendhturc on clJaritabl¢ 9Ctivities Total firnd5 Notc Uiirestrict¢(I fuiids Geiicral Total riinds .111sllranee Sponsorsliip Donations Accouiitaiicy fee Bank cliargcs 700 700 4,0(K) 6,550 600 120 4,000 6,550 600 120 Total lor 2025 11.970 11.970 Total for 2024 32.775
The Francina Foundation Notes to tlie Financial Statcments for the Year Ended 31 October 2025 6 Ti'ustecs rcirtuiieration and cxpcnscs No trustec5, iior any per50ll5 connected witli (Iiem, have received aiiy Teinuneration from the charity during the year. No trllstees Iiave received any other benefits from the charity during tlie year. 7 Tax2tÉon The charity is a registered char5ty and is Ilierefore exeinpt from taxation. 8 C8511 aiid casti equivalents 2025 2024 Cash ai bank 23,579 16,244 9 Creditors: attiouiits fAlling due witljin one year 2025 2024 OrheT creditors Ac¢ruals 600 600 601 600 10 Funds Bal%nee*t I Novcniber 2024 Resources expcTrded Llal#ne¢ al 31 O¢¢ol)Lr 2025 rcsoyrccs Unr¢stJ"ict¢d lunds Geiieral 10.844 (11.970) 18.178 Restricted (unils 4,800 4,800 Tol#l fuiids 15,644 19,i04 (11,970) 22,978 Pagc 12
The Francinq¢ Fouiidatio Notes to tlle Financial Statements for the Year Ei nded 31 October 202) Balaiic¢ at I Novcmbci. 2023 Resources expeiidcd B#laiiec at 31 Octobcr 2024 resources Unr¢strictcd fiiiids General 15.725 27,894 {32.775) 10.844 Restrieted fuiids 4,800 4.800 Total fuiids 20.52) 27,894 32,775) 15.644
Tli¢ Fratlcina Foundation Detailed Stateinent of fi inallciAI Activities lor the Year End¢d 31 Ottober 2025 Tot¥1 2025 2024 Inconic and Endoivtnent5 froiii: Donations and legacies (analysed below) Chaiitable activilies (aAalysed below) 14.912 4,392 4,200 Total incoine 19,304 27,894 Expendrturc on: Cliariiable activities {apaly5¢d below) (11.970) (32.775) Total expenditure Nei incomel(expenditure) (11,970) (J2.775) 7,334 (4,881) Net moven)ent tn fvnds 7,334 14.881) Reconcilialion or ruTLds Total funds brougl)I forward Toral funds carried forward 15,644 20.525 22,978 15,644
Tlie Fi-4ncina Foundation D¢tailcd Statement of ff Ill#incial Activities for tlie Year Ci nded 31 October 2025 Total 2025 Total 2024 Doiirtlioiis ftiiil legnLies Appeals and donaiion Gift Aid lax reclaiiiied li,467 1.445 21,506 2.188 14,912 23,694 Cliurifrtble ¢icl¢vi¢ies Sponsorsliip 4,392 4,200 4,392 4,200 Clinrilllble (Éclivilies Insurance Sponsorships Advertising Batll( charge5 Cliariiable donations Accountancy fees (700) (4,000) (980) {i,000) (462) (491) (27.242) (600) {3? 775) (1201 (6.5501 {6001 (11,970) l-liis pa<Te di)LS 1101 forim part ol-the stalulory finaiici&lI st8iciii¢nis.