Our Ref: PA/JS Date: 23 December 2024 Code: PM1015 ID: 189527
The Trustees Northern Ireland Rare Disease Partnership Guardian Chartered Accountants 2 William Street Newtownards BT23 4AH
Dear Sarah & Anne Marie
Please find attached PDF of the following document that requires your electronic signatures.
1. Accounts for the year ended 31 March 2024.
Yours sincerely
## Paula Armstrong
Paula Armstrong (Dec 23, 2024 09:32 GMT)
## **Mrs Paula Armstrong On behalf of MTS Chartered Accountants**
Enc
**Charity registration number 105261**
**Company registration number NI611153 (Northern Ireland)**
**NORTHERN IRELAND RARE DISEASE PARTNERSHIP ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024**
## **NORTHERN IRELAND RARE DISEASE PARTNERSHIP**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
## **Trustees**
S Callaghan A O'Loan J McEvoy C McKenna Dr N Chaudhuri
**Charity number** 105261 **Company number** NI611153 **Registered office** Guardian Chartered Accountants 2 William Street Newtownards BT23 4AH **Independent examiner** MTS Prior McMahon 104-108 Frances Street Newtownards Down BT23 7DY
## **NORTHERN IRELAND RARE DISEASE PARTNERSHIP**
## **CONTENTS**
**----- Start of picture text -----**
Page
Independent examiner's report 5
Statement of financial activities 6
Balance sheet 7
Notes to the financial statements 8 - 14
**----- End of picture text -----**
## **NORTHERN IRELAND RARE DISEASE PARTNERSHIP**
## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)** _**FOR THE YEAR ENDED 31 MARCH 2024**_
The trustees present their annual report and financial statements for the year ended 31 March 2024.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's Memorandum and Articles of association, the Companies Act 2006 and "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 1 January 2019).
## **Objectives and activities**
There are 3 key objectives of the charity, as defined in the governing document, and they are:
1. To support and campaign on behalf of those persons in Northern Ireland (“the area of benefit”) affected by or believed to be affected by a rare disease and their families, dependents, and carers.
2. To advance the education of the public and of relevant professionals and policy makers in all matters concerning rare diseases.
3. To advance any other exclusively charitable purpose as the trustees may, from time to time, decide in accordance with the law of charity.
## _Public benefit_
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake. The Trustees believe that the charitable organisation provides a public benefit in a number of ways through the undertaking of a range of projects and by providing support to all persons affected by a rare disease including individuals, families, dependents and carers. The direct benefit that will flow from this benefit will be to improve the diagnosis, treatment, and support of individuals affected by rare diseases.
- 1 -
## **NORTHERN IRELAND RARE DISEASE PARTNERSHIP**
## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2024**_
## **Achievements and performance**
_Significant activities and achievements against objectives_
The trustees are delighted to share the progress and achievements of the charity below.
## Virtual Support Hub
Our support hub continues to be a vital source of information and support for the rare disease community in NI. Over 100 people have contacted the team for advice, guidance and practical help in areas including, benefits, health service navigation, access to condition specific information and wellbeing/mental health support and signposting. The support hub operates 5 days per week, and makes use of the Outcomes Star framework to ensure there is a clear path for all individuals engaging with us, and the impact of our support can be measured, both for the client and the individual engaging with them.
## Corporate Council
The development of our Corporate Council has been incredibly successful. We have 6 pharmaceutical companies engaged and signed up and have held a successful first meeting. We are delighted and grateful to have the support of industry and thank our Corporate Council members for their engagement and support.
## – Understanding Rare Mental Health Training
We held 3 sessions of our new mental health awareness module. Over 60 people participated and provided very positive and constructive feedback. This module aimed at those who work with the general public in areas such as housing, benefits and social support, and aims to highlight some of the unique mental health difficulties a person with a rare condition might face at different stages of their journey through diagnosis and treatment.
## Northern Ireland Rare Disease Implementation Group
NIRDP continues to be a key stakeholder with the NIRDIG working group alongside colleagues in Dept of Health, QUB, UU, HSC and others. We led workstream 5 this year to complete and submit a business case for a Rare Disease Champion role for NI. Currently, this has not been approved or funded and NIRDP will continue to work with Department of Health to ensure that people with a rare disease are represented and heard at government level.
## All Party Group for Rare Disease
We have been delighted to have held the secretariat for the All Party Group (APG) for Rare Disease at Stormont. There have been a number of meetings over the period with elected MLA’s and input from patients, carers and stakeholders to raise awareness of rare disease and ask questions of our elected representatives. We want to thank the APG members for their time and membership, in particular, the Chair, Mark H Durkan, and look forward to continuing this into next year.
Alongside the above, our team has been working on a refreshed website design, attending health conferences, events, and fairs to continue to raise awareness of rare disease and to ensure that those who need our support know that we exist and can help and support.
The trustees would like to thank the NIRDP team for their continued support and efforts in ensuring our key aim, which is to ensure that no one in Northern Ireland is disadvantaged due to the rarity of their health condition.
We also would like to thank our funders;
The National Lottery Community Fund
## ARN Foundation
The Community Foundation NI
The Department of Health
- 2 -
## **NORTHERN IRELAND RARE DISEASE PARTNERSHIP**
## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2024**_
## **Financial review**
The charitable company generated a surplus for the year of £12,920 (2023: deficit £23,433), which included a deficit of unrestricted funds of £2,515 (2023: surplus £796) offset by a surplus of restricted funds of £15,435 (2023: deficit £24,229).
## _Reserves policy_
The charitable company’s ongoing reserves policy is to maintain a minimum level of reserves which matches the needs of the organisation both at the current time and in the foreseeable future. The trustees will strive to maintain reserves in the future, sufficient to meet statutory obligations, committed expenditure, core salaries and running costs equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.
## _Major risks_
_The trustees have a risk management strategy in place whereby major risks, to which the charity is exposed have been assessed, and Trustees are satisfied that systems are in place to mitigate exposure to the major risks. The risk management strategy comprises:_
- an annual review of the risks the charity may face,
- the establishment of systems and procedures to mitigate those risks identified,
- financial risk is managed by the establishment of a reserves policy and its regular review by Trustees,
- attention is also focussed where necessary on the Protection of Children and Vulnerable Adults and Health & Safety in the workplace.
## **Structure, governance and management**
The charity is a company limited by guarantee governed by its Memorandum and Articles of Association dated 22[nd] March 2021. The Northern Ireland Rare Disease Partnership (NIRDP) is a registered charity with the Charity Commission for Northern Ireland, Number 105261. In the event of the company being wound up members are required to contribute an amount not exceeding £1.
The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
S M Duddy-Duguez (Resigned 30 June 2023) C Donnelly (Resigned 1 June 2024) A Phillips (Resigned 24 May 2023) S Callaghan A O'Loan J Wright (Resigned 1 May 2024) J McEvoy C McKenna Dr N Chaudhuri
## _Recruitment and appointment of trustees_
The recruitment procedures for new Trustees are laid out in the NIRDP’s Memorandum and Articles of Association. New trustees are recruited based on the relevance of their professional skills and their potential to be able to make a helpful contribution to the governance of NIRDP. As part of the recruitment process they are made aware of a Trustee’s legal obligations under charity and company law, the content of the Memorandum and Articles of Association, the charity’s decision-making processes, the Strategic Plan and recent financial performance of the charity.
- 3 -
## **NORTHERN IRELAND RARE DISEASE PARTNERSHIP**
## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2024**_
## _Organisational structure_
NIRDP has a Board of 5 Trustees, who meet at least quarterly and are responsible for the strategic direction and running of the charity. In delivering the objectives of the charity, a Chief Executive Officer is appointed by the Trustees to manage the day-to-day operations of the charity and they are supported by other members of staff.
The trustees' report was approved by the Board of Trustees.
## - ’ Anne Marie O Loan
Sarah Callaghan (Dec 23, 2024 10:13 GMT) S Callaghan **Director**
Anne-Marie O’Loan (Dec 23, 2024 22:28 GMT) A O'Loan **Director**
23 December 2024
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## **NORTHERN IRELAND RARE DISEASE PARTNERSHIP**
## **INDEPENDENT EXAMINER'S REPORT**
## **TO THE TRUSTEES OF NORTHERN IRELAND RARE DISEASE PARTNERSHIP**
I report to the trustees on my examination of the financial statements of Northern Ireland Rare Disease Partnership (the charity) for the year ended 31 March 2024.
## **Responsibilities and basis of report**
As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).
Having satisfied myself that the charity is not subject to audit under company law, and is eligible for independent examination, 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 Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act
- state whether particular matters have come to my attention.
## **Independent examiner's statement**
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. The 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. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
- 1 accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or
- 2 the financial statements do not accord with those records; or
- 3 the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
- 4 the financial statements have not been prepared in accordance with the methods and principles 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 (FRS 102).
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 financial statements to be reached.
## Paula Armstrong
## Paula Armstrong (Dec 23, 2024 09:32 GMT)
Paula Armstrong For and on behalf of MTS Prior McMahon
Chartered Accountants 104-108 Frances Street Newtownards Down BT23 7DY
Dated: 23 December 2024
- 5 -
## **NORTHERN IRELAND RARE DISEASE PARTNERSHIP**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT**
## _**FOR THE YEAR ENDED 31 MARCH 2024**_
|**Unrestricted**
**Restricted**
**funds**
**funds**
**2024**
**2024**
**Notes**
**£**
**£**
**Income from:**
Donations and legacies
**2**
9,700
52,000
**Total income**
9,700
52,000
**Expenditure on:**
Charitable activities
**3**
12,215
36,565
**Total expenditure**
12,215
36,565
**Net income/(expenditure) and**
**movement in funds**
(2,515)
15,435
**Reconciliation of funds:**
Fund balances at 1 April 2023
19,272
12,728
**Fund balances at 31 March**
**2024**
16,757
28,163|**Total**
**Unrestricted**
**Restricted**
**Total**
**funds**
**funds**
**2024**
**2023**
**2023**
**2023**
**£**
**£**
**£**
**£**
61,700
10,985
38,239
49,224
61,700
10,985
38,239
49,224
48,780
10,189
62,468
72,657
48,780
10,189
62,468
72,657
12,920
796
(24,229)
(23,433)
32,000
18,476
36,957
55,433
44,920
19,272
12,728
32,000|
|---|---|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
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## **NORTHERN IRELAND RARE DISEASE PARTNERSHIP**
## **BALANCE SHEET**
## _**AS AT 31 MARCH 2024**_
|**Notes**
**Fixed assets**
Tangible assets
**7**
**Current assets**
Debtors
**8**
Cash at bank and in hand
**Creditors: amounts falling due within**
**one year**
**9**
**Net current assets**
**Total assets less current liabilities**
**Net assets excluding pension liability**
**The funds of the charity**
Restricted income funds
**11**
Unrestricted funds|**2024**
**£**
10,000
34,966
44,966
(1,592)|**£**
1,546
43,374
44,920
44,920
28,163
16,757
44,920|**2023**
**£**
1,307
32,991
34,298
(4,109)|**£**
1,811
30,189|
|---|---|---|---|---|
|||||32,000|
|||||32,000|
|||||12,728
19,272|
|||||32,000|
The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2024.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements were approved by the trustees on 23 December 2024
- ’ Anne Marie O Loan Sarah Callaghan (Dec 23, 2024 10:13 GMT) Anne-Marie O’Loan (Dec 23, 2024 22:28 GMT) S Callaghan A O'Loan **Director Director**
Company registration number NI611153 (Northern Ireland)
- 7 -
## **NORTHERN IRELAND RARE DISEASE PARTNERSHIP**
## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 MARCH 2024**_
## **1 Accounting policies**
## **Charity information**
Northern Ireland Rare Disease Partnership is a private company limited by guarantee incorporated in Northern Ireland. The registered office is Guardian Chartered Accountants, 2 William Street, Newtownards, BT23 4AH.
## **1.1 Accounting convention**
The financial statements have been prepared in accordance with the charity's articles of association, the Companies Act 2006 and “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)” (as amended for accounting periods commencing from 1 January 2016). The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.
## **1.2 Going concern**
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
## **1.3 Charitable funds**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
## **1.4 Incoming resources**
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
- 8 -
## **NORTHERN IRELAND RARE DISEASE PARTNERSHIP**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2024**_
## **1 Accounting policies**
**(Continued)**
## **1.5 Resources expended**
Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates;
- Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of and indirect nature necessary to support them.
- Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the audit fees and costs linked to the strategic management of the charity.
All costs are allocated between the expenditure categories of the SOFA on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned on an appropriate basis.
## **1.6 Tangible fixed assets**
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Fixtures and fittings 25% reducing balance
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
## **1.7 Impairment of fixed assets**
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
## **1.8 Cash and cash equivalents**
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
## **1.9 Financial instruments**
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
## _**Basic financial assets**_
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
- 9 -
## **NORTHERN IRELAND RARE DISEASE PARTNERSHIP**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2024**_
## **1 Accounting policies**
**(Continued)**
## _**Basic financial liabilities**_
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
## _**Derecognition of financial liabilities**_
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
## **1.10 Employee benefits**
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
## **1.11 Retirement benefits**
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
## **2 Donations and legacies**
|**Unrestricted**
**Restricted**
**funds**
**funds**
**2024**
**2024**
**£**
**£**
Donations and gifts
2,186
-
Grants
4,014
52,000
Membership fees
3,500
-
9,700
52,000
**For the year ended 31 March 2023**
10,985
38,239|**Total**
**2024**
**£**
2,186
56,014
3,500
61,700|Total
2023
£
10,985
38,239
-|
|---|---|---|
|||49,224|
|||49,224|
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## **NORTHERN IRELAND RARE DISEASE PARTNERSHIP**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2024**_
## **2 Donations and legacies**
## **(Continued)**
|**Donations and gifts**
Donations
Other|-
2,186
2,186|-
-
-|-
2,186
2,186|10,943
42|
|---|---|---|---|---|
|||||10,985|
## **3 Charitable activities**
|Staff costs
Staff and board training
Subscriptions
Insurance
Printing, postage and stationery
Advertising and promotional costs
Telephone
Computer and internet costs
Motor and travel expenses
Consultancy
Event expenses
General expenses
Share of governance costs (see note 4)
**Analysis by fund**
Unrestricted funds
Restricted funds
**Governance costs**
**Restricted**
**Unrestricted**
**£**
**£**
Governance costs heading 1
-
887
Bank charges
-
58
Depreciation
-
515
-
1,460|**2024**
**£**
35,809
-
115
96
-
-
88
2,188
659
7,501
41
823
47,320
1,460
48,780
12,215
36,565
48,780
**2024**
**£**
887
58
515
1,460|**2023**
**£**
59,193
1,222
65
96
803
853
172
2,514
2,127
3,125
886
389|
|---|---|---|
|||71,445
1,212|
|||72,657|
|||10,189
62,468|
|||72,657|
|||2023
£
540
68
604|
|||1,212|
## **4 Governance costs**
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## **NORTHERN IRELAND RARE DISEASE PARTNERSHIP**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2024**_
## **5 Trustees**
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
## **6 Employees**
The average monthly number of employees during the year was:
||**2024**|**2023**|
|---|---|---|
||**Number**|**Number**|
||3|4|
|**Employment costs**|**2024**|**2023**|
||**£**|**£**|
|Wages and salaries|35,211|58,542|
|Other pension costs|598|651|
||35,809|59,193|
There were no employees whose annual remuneration was more than £60,000.
## **Remuneration of key management personnel**
The remuneration of key management personnel was as follows:
## **7 Tangible fixed assets**
|**Tangible fixed assets**||
|---|---|
||**Fixtures and**|
||**fittings**|
||**£**|
|**Cost**||
|At 1 April 2023|4,607|
|Additions|250|
|At 31 March 2024|4,857|
|**Depreciation and impairment**||
|At 1 April 2023|2,796|
|Depreciation charged in the year|515|
|At 31 March 2024|3,311|
|**Carrying amount**||
|At 31 March 2024|1,546|
|At 31 March 2023|1,811|
- 12 -
## **NORTHERN IRELAND RARE DISEASE PARTNERSHIP**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2024**_
## **8 Debtors**
|**8**
**Debtors**|||
|---|---|---|
|**Amounts falling due within one year:**
Trade debtors
Other debtors
**9**
**Creditors: amounts falling due within one year**
Other taxation and social security
Other creditors
Accruals and deferred income
**10**
**Retirement benefit schemes**
**Defined contribution schemes**
Charge to profit or loss in respect of defined contribution schemes|**2024**
**£**
10,000
-
10,000
**2024**
**£**
387
-
1,205
1,592
**2024**
**£**
598|**2023**
**£**
-
1,307|
|||1,307|
|||**2023**
**£**
729
1,594
1,786|
|||4,109|
|||**2023**
**£**
651|
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.
## **11 Restricted funds**
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
|**At**
**Previous year:**
**At**|**1 April**
**2023**
**Incoming**
**resources**
**Resources**
**expended**
**At 31 March**
**2024**
**£**
**£**
**£**
**£**
12,728
52,000
(36,565)
28,163
**1 April**
**2022**
**Incoming**
**resources**
**Resources**
**expended**
**At 31 March**
**2023**
**£**
**£**
**£**
**£**
36,957
38,239
(62,468)
12,728|
|---|---|
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## **NORTHERN IRELAND RARE DISEASE PARTNERSHIP**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2024**_
## **12 Unrestricted funds**
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
|**At**
General funds
**Previous year:**
**At**
General funds|**1 April**
**2023**
**Incoming**
**resources**
**Resources**
**expended**
**At 31 March**
**2024**
**£**
**£**
**£**
**£**
19,272
9,700
(12,215)
16,757
**1 April**
**2022**
**Incoming**
**resources**
**Resources**
**expended**
**At 31 March**
**2023**
**£**
**£**
**£**
**£**
18,476
10,985
(10,189)
19,272|
|---|---|
## **13 Related party transactions**
There were no disclosable related party transactions during the year (2023 - none).
- 14 -
## NIRDP Accounts for signing
Final Audit Report 2024-12-23
Created: 2024-12-23 By: June Stevenson (June@mtsaccountants.com) Status: Signed Transaction ID: CBJCHBCAABAAPysW8rkkEC3WmF3RsNGFALQoC0EKmAOr
## "NIRDP Accounts for signing" History
Document created by June Stevenson (June@mtsaccountants.com)
2024-12-23 - 09:27:53 GMT
Document emailed to paula@mtsaccountants.com for signature
2024-12-23 - 09:30:47 GMT
Email viewed by paula@mtsaccountants.com 2024-12-23 - 09:31:50 GMT
Signer paula@mtsaccountants.com entered name at signing as Paula Armstrong 2024-12-23 - 09:32:31 GMT
Document e-signed by Paula Armstrong (paula@mtsaccountants.com) Signature Date: 2024-12-23 - 09:32:33 GMT - Time Source: server
Document emailed to chair@nirdp.org.uk for signature 2024-12-23 - 09:32:34 GMT
Email viewed by chair@nirdp.org.uk 2024-12-23 - 10:12:10 GMT
Signer chair@nirdp.org.uk entered name at signing as Sarah Callaghan 2024-12-23 - 10:13:12 GMT
Document e-signed by Sarah Callaghan (chair@nirdp.org.uk) Signature Date: 2024-12-23 - 10:13:14 GMT - Time Source: server
Document emailed to amoloan@nirdp.org.uk for signature 2024-12-23 - 10:13:16 GMT
Email viewed by amoloan@nirdp.org.uk 2024-12-23 - 22:25:25 GMT
Signer amoloan@nirdp.org.uk entered name at signing as Anne-Marie O’Loan
2024-12-23 - 22:28:14 GMT
Document e-signed by Anne-Marie O’Loan (amoloan@nirdp.org.uk) Signature Date: 2024-12-23 - 22:28:16 GMT - Time Source: server
Agreement completed.
2024-12-23 - 22:28:16 GMT