Independent examinerfs report to the charlty trustees of Friends of Antrim Gardens I report on the accounts of the Trust for the year ended 31 August 2024, which are set out on pages Xl and X2. Respettive responsibllities of charity trustees and examiner As the charity's trustees you are responsible for the preparation of the accounts in accordance with the Charities Act (Northern Ireland} 2008. It is my responsibility to: examine the accounts under section 65 of the Charities Act follow the procedures laid down in the general Directions given by the Commission under section 65{91(b) of the Charities Act • state whether particular matters have come to my attention. Basis of Independent examinerfs report 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 given by the Charity Commission for Northern Ireland under section 65(9)(b} of the Charities Act. 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 from you as charity trustees concerning any such matters. My role is to state whether any material matters have come to my attention giving me cause to believe.. l. That accounting record5 were not kept in accordance with Section 63 of the Charitie5 Act 2. That the accounts do not accord with those accounting records 3. That the accounts do not comply with the accounting requirements of the Charities Act 4. That there is further information needed for a proper understanding of the accounts to be reached. Independent examinerfs statement I have completed my examination and have no concerns in respect of the matters (11 to141 listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that r. quire drawing to your attention. Name: lan Lindsay Retired Chartered Acc ntant Address: 5 Marmont Park, Belfast, BT4'2GR Date: l October 2024
Friends of Antrim Castle Gardens Income and Expenditure Aceount for the year ended Unrestrictèd Restrided 3110812024 3110812023 Total Total Income Donations Anlrim and N8wtownabbey BC T Shirt8 and fleec8s Craft Enkalon Lottery Radius Housing Garden Show Ireland Quiz and Treasure Hunt Dividends 3,120.43 0.00 93.40 0.00 0.00 0.00 0.00 0.00 1,676.61 149.12 5,039.56 11,817.04 3,120.43 1,237.04 93.40 0.00 1,000.00 6,900.00 2,680.00 0.00 1,676.61 149.12 16,856.60 2.285.49 0.00 40.50 170.00 0.00 0.00 o.oo 0.00 0.00 82.67 2.578.66 1,237.(14 1,000.00 6,900.00 2,680.00 Expenditure Fees Teresa Fee8 Caroline Speakers Plants and garden materials Unifotms and clothing Tools Rpairs Small items Websit6 design Evaluation Insufance Craft Radius Housing Expenditure Telephon8 AGM Exponses Christmas Dinner Volunteer Dinner and outing Sundries Change in valuation of M&G Charibond Units Depreciation -34.50 -548.96 -105.00 -1,566.74 -891.39 -748.69 -810.90 -34.50 -548.96 -105.00 -1,566.74 -1.891.39 -748.69 -810.90 -5,750.99 -1,149.09 -1,252.71 0.00 -339.20 -1,000.00 -950.00 -1,192.12 -1,059.41 0.00 -747.04 -747.04 0.00 -98.82 435.00 -264.75 -629.75 -502.03 134.53 -967.00 -7,469.00 -2,680.00 -2,680.00 -98.82 -150.88 435.00 0.00 -754.75 0.00 -1,025.75 -1.280.25 -502.03 -458.95 134.53 -210.71 -967.00 -967.00 -5,313.04 -12,782.04 -14,761.31 490.00 -396.00 Net movement in funds Fund balanees at Fund balances at -2.429.44 24,096.04 21,666.60 6,504.00 4,074.56 -12,182.65 24,096.04 36.278.69 28.170.60 24,096.04 3110812023 3110812024 6.504.00 Balance Sheet as at 3110812024 3110812023 Fixed Assets Note 2 4.780.01 5,747.01 Current Assets M&G Charibond Charities Fixed Inlgrgsl Units Bank Debtors 3,567.55 19.978.35 0.00 23,545.90 3,433.02 14,916.01 0.00 18.349.03 Current Liabilities Creditors -155.31 23,390.59 0.00 18,349.03 28.170.60 24,096.04 Income Funds Restriclgd Unrestricted 6,504.00 21,666.60 28,170.60 0.00 24.096.04 24,096.04 Approv9d by the trustges on th8 0111012024 Anne McAuley Chair Diane Greenwood Treasurer Page X1
Friends of Antrim Castle Gardens Notes to the Financial statements for the year ended 31/0812024 l Accounting Policies The financial statements have been prepared in accordance with applicable accounting standards and under the historic c05t convention. Depreciation is provided on tangible assets so as to write off the cost or valuation, less any estimated residual value. Over their expected usefull life as follows.. Shed 20% of cost Computer equipment 200/0 of cost Hub IO% of cost 2 Fixed Assets Leasehold Shed Fixtures and Computer Hub Total Cost Asat Additions Asat 31/08/23 950 6,829 470 8,249 31/08124 950 6,829 470 8,249 Depreciation Asat 31/08123 Charge for period Asat 31/08/24 570 190 760 683 683 1,366 282 94 376 1,535 967 2,502 Net book value Asat 31/08123 380 6, 146 188 6,714 Asat 31/08/24 190 5,463 94 5,747 Page