Company registration number.. N1613494
Charity registration number.. NIC104807
HAPPY DAYS: EIBF LIMITED
TRUSTEES. REPORT AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

Happy Days: EIBF Limited
Contents
Page
Reference and Administrative Details
Trustees, Report
Independent Examiner's Report
Statement of Financial Activities (including Income and Expenditure Account)
Comparative Statement of Financial Activities (including Income and Expenditure Account)
Balance Sheet
Notes to the Financial Statements
9-13

Happy Days: EIBF Limited
Reference and Administrative Details
For The Year Ended 31 March 2025
Trustees
Ms Mary Heaney
Mr Bill Morrison
Mrs Orla Constant
Mrs Nessa McGill
Mr Karl Gebler
Mr Paul Sternberg (resigned 2010112025)
Ms Nomia O'Regan - Company Secretary
Charity Number
NIC104807
Company Number
N1613494
Registered Office
20 Stranmillis Road
Belfast
BT9 SAA
Independent Examiner
Brian Stewart
RBCA Limited
Linenhall Exchange
26 Linenhall Street
Belfast
BT2 8BG
Page I

Happy Days: EIBF Limited
Company No. N1613494
Trustees. Report For The Year Ended 31 March 2025
The trustees present their report and the financial statements for the year ended 31 March 2025.
Objectives and Activities
Aims and Objectives
Our aim is to deliver a world-class arts & culture prograrnme celebrating the life and work of Samuel Beckett and other
relevant writers for local, national and international audiences. Activities are held in Enniskillen and the surrounding border
areas featuring world-class theatre, music, visual art. talks and events taking place in unusual venues including uninhabited
islands, caves, abandoned buildings, churches and many other interesting places. The events highlight the rich literary
heritage locallyi promote the area and celebrate the rich literary and artistic excellence in a border area.
Local volunteers engage with local and international artists - with landscape used as background. Working with schools, the
charity provides opportunities to engage with cultural creatives and participate in events. It also brings international and
local artists together, providing experiences and learnings for the community. By embedding the literary heritage of the
area, the aim is to highlight the importance of writers and artists on this community. Having received excellent reviews
from the British, Irish and international media, the creation of world-class events enriches the community in a number of
ways.
Public Benefit
The benefits which flow from our purpose include access to and engagement with world-class arts & cultural provision to
advance the education of the public in the understanding, awareness and value of the work of Nobel Prize winner Samuel
Beckett and other relevant writers. Highlighting the ties between literature and land and showcasing the literary heritage
and natural beauty of Fermanagh and the surrounding region not only creates civic pride but offers opportunities to
participate and/or volunteer in a range of events. Public benefit is evidenced through the delivery of activities, engagement
with local schools, numbers of people engaging. feedback from participants. volunteers. audience members & funders as
well as profile in local, regional and national media and independent evaluation.
The charity's beneficiaries are the general public in Fermanagh and arts audiences from across the island of Ireland, Europe
and beyond whilst engaging with the local communities in a number of ways from opportunities to volunteer to participation
in events and promoting appreciation of the arts in the area. Furthermore. there is also a considerable benefit to the local
economy.
In encouraging significant number of people to some very rural and/or environmentally sensitive outdoor venues, there is a
risk of unintended low-level environmental damage. However, we promote the 'Leave No Trace, ethos and we can show that
this harm is outweighed by the benefits.
Reference and administrative details
Reference and administrative details are shown on page l.
Achievements and Performance
Main Achievements
As part of the charity's aim is deliver and sustain a world-class arts & cultural programme celebrating the life and work of
Samuel Beckett and other relevant writers for local, regional and international audiences, this year's activities included an
innovation project supported by the Heritage Lottery Fund. devising a project to encapsulate the ten years of literary
heritage and celebrating the contribution of volunteers, local businesses, schools and indeed the many civic and community
organisations which played such a major role in the Happy Days literary experience. The aspiration to further innovate
literary placemaking with a series of workshops and talks in Fermanagh included engaging with key stakeholders in the
county on collaborating in a variety of ways.
The projett introduced new techniques and learnings to create sustainable activities in association with the local community
and organisations in the island town of Enniskillen and surrounding areas featuring workshops and design groups to test
how to create a literary heritage in Enniskillen. Working with schools and volunteers. the programme included a number of
projects
using creative ethnography techniques as well as film, photography and digital storytelling as part of the
process.
The programme for the 'Yes' festival included theatre and literary talks taking place in a number of unusual venues
including abandoned buildings, churches. halls and a variety of other venues. The events highlight the rich literary traditions
locallyi promote the area and celebrate the rich literary culture of the region.
Page 2

Happy Days: EIBF Limited
Trustees. Report (continued)
For The Year Ended 31 March 2025
Financial Review
Financial Position
The results for the year are set out on page 5. Net movement in funds in the year was a surplus of £10,121 for the year
compared to £8,559 the precious year. At the year end the balances of restricted and unrestricted funds held were £31,217
(2024- £25,323} and £26,206 (2024- £21,979) respectively.
Reserves Policy
The Dirertors aim to maintain sufficient free reserves to enable the Charity to maintain its charitable activities at its current
level.
structure. Governance and Management
Governing Document
Happy Days: EIBF Limited. which is registered as a charity with the Charity Commission for Northern Ireland, was
incorporated as a company limited by guarantee in Northern Ireland on 5 July 2012, registration number Nl 613494, with
the objective of undertaking charitable activites for the benefit of the general public in Fermanagh and arts audiences from
Nl, across the island of Ireland. Europe and beyond. In the event of the Company being wound up, members are required
to contribute an amount not exceeding £10 each.
Plans for future periods
Building on the festival's literary heritage is a key ambition for the trustees with plans in place to ensure wider activities
engagement with both local and international audiences. Creating a platform to broaden skillsets in the area, the trustees
are working with organisations to deliver an innovative programme in this space. By collaborating with local groups lo
improve wellbeing, social cohesion, increased participation, accessibility and education, the aim is to develop a sustainable
pathway to celebrating literary heritage and the social advantages it brings to an area.
In conjunction with the Heritage Lottery and the Young Foundation. this innovative programrne will help build on knowledge
and create a sense of pride in literary heritage. The aim is also to stimulate and develop an interest in literacy of local pupils
nd families in the area as well as trying to enhance creativity and development of literature, drama, music and the arts in
general in an area where parents and pupils do not have access due to rurality issues. Programmes are in development to
build on this and encourage community participation and leadership. The key aims of the programme include building a
heritage workforce, developing new and inclusive approaches to literary heritage and developing literary heritage skills
across diverse communities especially young people.
Reference and administrative details
Happy Days - EIBF Limited, which is registered as a charity with the Charity Commission for Northern Ireland, was
incorporated as a company limited by guarantee in Northern Ireland on 5 July 2012, registration number N1613494, with
the objective of undertaking charitable activities for the benefit of the general public in Fermanagh and arts audiences from
across the island of Ireland, Europe and beyond.
In the event of the Company being wound up, members are required to contribute an amount not exceeding £10 each.
The first trustees were appointed by the members. Additional and replacement trustees are appointed by a simple majority
resolution of the board or members. Trustee5 do not have a term of Offi￿ and are not subject to retirement by rotation or
re-election.
Page 3

Happy Days: EIBF Limited
Trustees. Report (continued)
For The Year Ended 31 March 2025
Statement of Trustees. Responsibilities
The trustees (who are also the dirertors of Happy Days.. EIBF Limited for the purposes of company lawl are responsible for
preparing the Trustees. Report and the financial statements in accordance with applicable law and United Kingdom Accounting
standards (United Kingdorn Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees
must not approve the financial staternent unless they are satisfied that they give a true and fair view of the state of affairs of
the charitable company and of the incoming resources and application of resources, including the income and expenditure, of
the charitable company for that period. In preparing the financial statements the trustees are required to:
selert suitable accounting policies and then apply them consistently.
observe the methods and principles in the Charity SORP-
make judgments and accounting estimates that are reasonable and prudent,. and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company
will continue in business.
The trustee5 are responsible for keeping adequate accounting records which disclose with reasonable accuracy at anytime the
financial position of the charitable company and to enable them to ensure that the accounts comply with the Companies Act
2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the
prevention and detection of fraud and other irregularities.
Small Company Rules
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies
exemption.
The trustees, report was approved by the board of trustees and signed on its behalf by-
Ms Mary Heaney
Trustee
Date
30 Jan 2026
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Happy Days: EIBF Limited
Independent Examiner's Report to the Trustees of Happy Days: EIBF Limited
For The Year Ended 31 March 2025
report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025.
Responsibilities and Basis of Report
As the charity trustees of the Company land also its director5 for the purposes of company lawl, you are responsible for the
preparation of the accounts in accordance with the requirements of the Companies Act 2006 ["the 2006 Act").
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and
are eligible for independent examination, I report in respert of my examination of your charity's accounts as carried out under
section 65 of the Charities Act {Northern Ireland) 2008 ('the 2008 Act,). In carrying out my examination I have followed the
Directions given by the Charity Commission of Northern Ireland under section 65(9)(b) of the 2008 Act.
Independent Examiner's Statement
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 given by the Charity Commission for Northern Ireland under section 6519){bl of the
Charities Act. The examination included a review of the accounting records kept by the charity and a cotnparison of the
accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and
seeking explanations from you as charity trustees concerning any such matters.
have completed my examination. I confirm that no matters have come to my attention in connection with the examination
giving me cause to believe:
l. accounting records were not kept in respect of the Company as required by sertion 386 of the 2006 Act.
2. the accounts do not accord with those records-
3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act and with the methods
and principals of the Statement of Recommended Practice for accounting and reporting by charities applicable to
charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and
Republic of Ireland IFRS 1021- and
4. that there is further information needed for proper understanding of the account to be reached.
I have no concerns and have come across no other matters in connection with the examination to which attention should be
drawn in this report in order to enable a proper understanding of the accounts to be reached.
Brian Stewart
Date
RBCA Limited
Linenhall Exchange
26 Linenhall Street
Belfast
BT2 8BG
30 Jan 2026
Page 5

Happy Days: EIBF Limited
Statement of Financial Activities (including Income and Expenditure Account)
For The Year Ended 31 March 2025
2025
2024
Unrestricted Restricted
funds
funds
Total
funds
Total
funds
Notes
INCOME AND ENDOWMENTS FROM:
Donations and legacies
35,360
104,324
139,684
72,321
EXPENDITURE ON:
Charitable activities
(32,478) (97,085) 1129,563) 163,762)
NET INCOME
2,882
7,239
10,121
8,559
Transfers between funds
14
1.345
{1,3451
NET MOVEMENT IN FUNDS
4.227
5,894
10,121
8,559
RECONCILIATION OF FUNDS:
Total funds brought forward
21,979
25,323
47,302
38,743
TOTAL FUNDS CARRIED FORWARD
14
26,206
31,217
57,423
47,302
The notes on pages g to 13 form part of these financial statements.
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Happy Days: EIBF Limited
Comparative Statement of Financial Activities (including Income and Expenditure
Account)
For The Year Ended 31 March 2025
2024
Unrestricted Restricted
funds
funds
Total
funds
Notes
INCOME AND ENDOWMENTS FROM:
Donations and legacies
11,000
61,321
72,321
EXPENDThURE ON:
Charitable activities
(7,764) {55,998) 163,7621
NET INCOME
3.236
5,323
8,559
Transfers between funds
14
(20,000)
20,000
NET MOVEMENT IN FUNDS
(16,764)
25,323
8,559
RECONCILIATION OF FUNDS:
Total funds brought forward
38,743
38,743
TOTAL FUNDS CARRIED FORWARD
14
21,979
25,323
47,302
The notes on pages 9 to 13 form part of these financial statements.
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Happy Days: EIBF Limited
Balance Sheet
As At 31 March 2025
2025
2024
Unrestricted Restricted
funds
funds
Total
funds
Total
funds
Notes
FIXED ASSETS
Tangible Assets
51,009
51,009
50,000
51,009
51,009
50,000
CURRENT ASSETS
Debtors
Cash at bank and in hand
io
9,810
98,600
9,810
129,817
21,492
16,863
31,217
108,410
31,217
139,627
38,355
Creditors: Amounts Falling Due Within One Year
li
{117,173)
(117, 173) (14,753)
NET CURRENT ASSETS {LIABILITIES)
(8,763)
31,217
22,454
23,602
TOTAL ASSETS LESS CURRENT LIABILITIES
42.246
31,217
73,463
73,602
Creditors: Amounts Falling Due After More Than One
Year
12
(16,040)
{ 16,040) (26,300)
NET ASSETS
26,206
31,217
57,423
47,302
FUNDS OF THE CHARrrY
Restricted Funds
31,217
26,206
25,323
21,979
Unrestricted Funds
TOTAL FUNDS
14
57,423
47,302
For the year ending 31 March 2025 the charitable company was entitled to exemption from audit under section 477 of the
Companies Act 2006 relating to small companies.
The members have not required the charitable company to obtain an audit in accordance with section 476 of the Companies
Act 2006.
The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting
records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies
regime.
On behalf of the board
Ms Mary Heaney
Trustee
Date
30 Jan 2026
The notes on pages g to 13 form part of these financial statements.
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Happy Days: EIBF Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
l. General Information
Happy Days.. EIBF Limited is a company limited by guarantee, incorporated in Northern Ireland, registered number N1613494
and registered charity number NIC104807. The registered office is 20 Stranmillis Road, Belfast, BT9 SAA.
2. Statement of Compliance
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "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 (FRS 102) (effective l January 2019)" Financial
Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies
Act 2006.
Accounting Policies
3.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention.
The charitable company is a Public Benefit Entity as defined by FRS 102.
The presentational currency is £ Sterling and the level of rounding is to the nearest £.
3.2. Going Concern Disclosure
There are no material uncertainties about the charity's ability to continue.
3.3. Fund Accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or cornmitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an
appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
3.4. Incoming Resources
All incoming resources are included in the statement of financial activities when entitlement has passed to the charityi
it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be
reliably measured. The following specific policies are applied to particular categories of income..
income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable
and its amount can be measured reliably.
legacy income is recognised when receipt is probable and entitlement is established.
incorne frorn 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 cost to the donor or the estimated resale value. Donated facilities and
services are recognised in the accounts when received if the value can be reliably measured. No amounts are included
for the contribution of general volunteers.
income from contracts for the supply of services is recognised with the delivery of the contrarted service. 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 restrirted.
3.5. Resources Expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be
fully recovered. and is classified under headings of the statement of financial activities to which it relates..
expenditure on raising funds includes the costs of all fundraising artivities, events, non-charitable trading activities,
nd the sale of donated goods.
expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its
charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of
the charity apportioned to charitable activities.
other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its
expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single
activity are allocated dirertly to that activity. Shared costs are apportioned between the activities they contribute to on
a reasonablei justifiable and consistent basis.
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Happy Days: EIBF Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
3.6. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses.
Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value,
over their expected useful lives on the following bases:
Plant & Machinery
50k Straight line
Plant & Machinery relates to a gifted asset which is a sculpture by Alan Milligan.
3.7. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks,
other short-term highly liquid investments that mature in no more than three months from the date of acquisltion and
are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
3.8. Financial Instruments
A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual
provisions of the instrurnent. Basic financial instruments are initially recognised at the amount receivable or 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 can otherwise be measured reliably, the investment is subsequently measured at fair value with
changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at
cost less impairment.
4. Income from Donations and Legacies
2025
2024
Unrestricted
Restricted
Total
Total
funds
funds
funds
funds
Donations and gifts
Grants
35.360
35,360
104,324
11,000
61,321
104,324
35,360
104,324
139,684
72,321
The following donations and legacies are included within the total income from donations and legacies above..
2025
2024
Unrestricted
funds
Total
funds
Arts Over Borders
35,630
11,000
The following grants are included within the total income from donations and legacies above:
2025
2024
Restricted
funds
Totsl
funds
National Heritage
BAC Derry & Strdbane C
BAC TEO
66,824
17,500
20,000
61,321
104,324
61,321
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Happy Days: EIBF Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
Analysis of Expenditure
2025
Activities
undertaken
directly
Support
costs
{see note 6)
Total
Administration costs
Production and venue costs
52,255
52,255
76,917
391
76,917
391
Marketing and promotion costs
77,308
52,255
129,563
2024
Activities
undertaken
directly
Support
costs
(see note 6)
Total
Administration costs
36,126
36,126
889
Participant costs
Production and venue costs
Marketing and promotion costs
889
23.731
3,016
23,731
3,016
27,636
36,126
63,762
6. Support Costs
2025
Administration
costs
Employee costs
Premises expenses
General administration
28,680
3,816
18,557
336
Depreciation
Interest payable
866
52,255
2024
Administration
costs
Employee costs
Premises expenses
General adrninistration
5,777
3,498
25,707
1,144
Interest payable
36,126
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Happy Days: EIBF Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
7. Independent Examiner's Remuneration
2025
2024
Independent examination of the financial statements
3,400
3,100
8. Average Number of Employees
Average nurnber of ernployees during the year was= NIL (2024= )
9. Tangible Assets
Plant &
Machinery
Computer
Equipment
Total
Cost
As at l April 2024
Additions
50,000
50,000
1,345
1,345
As at 31 March 2025
50,000
1,345
51,345
Depreciation
As at l April 2024
Provided during the period
336
336
As at 31 March 2025
336
336
Net Book Value
As at 31 March 2025
50,000
1,009
51,009
As at l April 2024
50,000
50,000
10. Debtors
2025
2024
Due within one year
Trade debtors
other debtors
11,000
9,300
1,192
9.300
510
VAT
9,810
21,492
11. Creditors: Amounts Falling Due Within One Year
2025
2024
Trade creditors
991
Bank loans and overdrafts
10,021
9,729
3,977
1,047
Other creditors
Accruals
106,161
117,173
14,753
12. Creditors: Amounts Falling Due After More Than One Year
2025
2024
Bank loans
16,040
26,300
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Happy Days: EIBF Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
13. Loans
An analysis of the maturity of loans is given below=
2025
2024
Amounts falling due within one year or on demand-
Bank loans
10,021
9,729
2025
2024
Amounts falling due between one and five years:
Bank loans
16,040
26,300
14. Movement in Funds
As at l April
2024
Asat31
March 2025
Income
Expenditure
Transfers
Unrestricted funds
General..
General unrestricted fund
21,979
35,360
(32,478)
1,345
26,206
Restricted funds
Restricted Fund
25,323
104,324
{97,085)
(1,345)
31,217
Total funds
47.302
139,684
(129,563)
57,423
As at l April
2023
Asat31
March 2024
Income
Expenditure
Transfers
Unrestricted funds
General..
General unrestricted fund
Restricted funds
38.743
11.000
(7.764)
(20,000)
21,979
Restrirted Fund
61.321
(55.998)
20,000
25,323
Total funds
38,743
72.321
{63,762)
47,302
15. Transactions with Trustees
None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity
during the current or previous year.
16. Related Party Disclosures
There are no related party transactions.
17. Company limited by guarantee
The company is limited by guarantee and has no authorised or issued share capital. The company has charitable status
accepted by the Charity Commission for Northern Ireland under reference NIC104807
Page 13