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