CHARITY REGISTRATION NUMBER: NIC105287 Annagh Roma Traveller Support Financial Statements 31 March 2023 Chartered accountants & statutory auditor 11 Abbey Street Armagh BT61 7DX
Armagh Roma Traveller Support Financial Ststements Year ended 31 March 2023 Page Trustees, annual report Independent auditor's report to the members Statement of financial activities statement of financial position Notes to the financial statements 10
Armagh Roma Traveller Support Trustees. Annual Report Year ended 31 March 2023 The trust8 present their report and the financial statemènts cf the charity for the year ended 31 March 2023. Reference and adminlstrative detalls Rfrgistered charity name Charity registratlon number Prlncipal offlce Armagh Roma Traveller Support NIC105287 16 Russell Street Amiagh BT619AA The trustees Mr Maughan Mr Fearon Mr Cawley Management committee Peter Wilkinson - Chairperson, Anthony Feaion - Treasurer, Seamus Maughan - Vice chairperson, Sharon Cawley- Secretary Advisory committ88 Cathal Boylan Cllr, Alex Matthews PSNI, Garalh Keating Cllr, John MGqleavey NIHE, Mickey Brady Cllr, Sheryl Johnston Probation Board. John McGuiness ABC Community Netrwork Sam Nicholson Cllr Gyn8th Buchannan PSNI Business Account Servic8$ Chartered accountants & statuiory auditor 11 Abbey Street Armagh BT617DX Auditor Bankèrs First Trust 1 &20 Scotch stet Dungannon BT70 1AZ Structureg governanc8 and manag8m8nt
Armagh Roma Traveller Support Trustees. Annual Report (convnued) Year ended 31 March 2023 Objectlves and activitie5 Mission Statement Armagh Roma Travelter Support mission is to work in partnership with the Irish Travelter, Bulgarian Roma communities and other stakeholders to pieserve, promote and develop Traveller and Roma cutture and identity. Wision Working together to improve equal 8ccess to all services to empower Irish Traveller and Bulgarian Roma to live full and fruifful lives whil6 preservir)g their culture. Value5 Respect- That all partners have th8 right to be treated with dignty and respect. and to have their voices heard. Social JustlC8.' To live in a society free from discrimination and to tackle it when it is identtfied. Participation= Nothing about Irish Traveller and Roma without Irish Traveller and Roma, Empowermenl.. To support Irish Traveifer and Bulgarian Roma to build their confidence in order to have a sens8 of belonging in the wider community and integrate effectively in lo the wider society if they choose lo. Tearnwork.'Working together to achi8v8 cwimon goals Achievements and pgrfonnance See A.R.T.S Annual Report for details of our work for this financial year, all KPI'S and outcomes for our funders were achieved in full. Flnanclal review Amiagh Roma Traveller Support opened their account with £77K 1st of April 2022 and cl¢)sed the account with accounts with £74K 31st of March 2023. Trustees. responsibilities statement The Irustees are responsible for preparing the Iruslees, report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicablè to charities In Northern Ireland requires the charity trustees lo prepare financial stat8ments for each year which give a true and fair view of the state of affairs of the charity and of the incorning resources and appllcation of resources, of the charity for that pertod.
Armagh Roma Traveller Support Trustees. Annual Report (¢ontlnued) Year ended 31 March 2023 In preparing these financial statements, the trustees are required to.. select suitable accounting policie5 and then apply them con51Stently,' observe the methods and principles in the applicable Charit165 SORP., rnake judgments and accounting estimates that are reasonable and prudent.. slate whether applicable UK Accounting Slandards have been followed, subject to any material departures disclosed and explained in the financial slatemenls,. prepare the financial statements on the going concem basis unle8S rt is Irppropriate to presume that the charity will continue in business, The trustees arè responsible for keeping adequate accounting records that are sufficienl to show and explain the ¢haritys transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them lo ensure Ih8t the financial statements comply with the Charities Act {Northem Ireland) 2008. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and othei irregularities. The tru5tees' annual report was approved on 17 November 2023 and signed on behalf of the board of truStS by.. Mr Maughan Trustée Mr Fearon
Armagh Roma Traveller Support Indopendent Auditor's Report to the Members of Amiagh Roma Traveller Support Year ended 31 March 2023 Opinion Wg have audile(J the financial statements of Annagh Roma Traveller Support (the'charilv) for the year ended 31 March 2023 which comprise the slatemenl of fin8ncial activities, slatement of financial position and th6 related notes, including a summary of signrficant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards. including FRS 102 The Financial Reporting Standard applicable in the UK and Rèpublic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial statements.. give a true and fair view of the stste of the charity's affairs as at 31 March 2023 and of rts incoming rèsources and application of resources, including its income and expendilure, for the year then ended.. have been properly prepared in accordance with United lfjngdom Genèrally Accepted Accounting Pra¢tice'. have been prepared in accordance with the requ1MentS of the Charities Act (Northem Ireland) 2008. Basls for opinlon We conducled our audit in accordance with International Standards on Auditing (UK) IISAS (UK)) and applFcable law. Our responsibilities under those standards are further described in the auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charrty in accordance with the ethical requirements that are re18vant to our audit of the financial statements in the UK. including th8 FRC's Ethical Standard, and we hav8 fulfilled our other 8thical responsibilities in accordance with these requirements. We believe that the audit evidence have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relating to going concern In auditing the financial statements. we have concluded that the trustees, use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individualty or collectively, may cast significant doubl on the charitys ability to continue as a gcing concern for a period of at least twelve months from when the financial st8lements are auihorised for issue. Our resFnS1bilitles and th8 responsibilities of the trustees with respect to going concern are described in the relevant sections of this report
Armagh Roma Traveller Support Independent Auditor's Report to the Members of Armagh Roma Traveller Support (eondnuedj Year ended 31 March 2023 other Inforniallon The other infomiation comprises the infamialion included in thé annual report, other than the fi'nancial statements and our auditorfs r6POrt thereon. The trustees are responsible for the other infomiation. Our opinion on the financial statements does not cover the other infomation and, except lo the extent otherwise explicitly stated in our report, we do not èxpress any form of assurance conclusion thereon. In connection wilh our audit of the financial statements, our responsibilty is to read the other infomiation and, in doing so, consider whether the other information is Material inconsistent wtth the financial statements or our knowledge obtained in the audit or otherwise appears lo be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determin8 whether there is a material misstatement in the fi'nancigl statements or a material misstatsment of the other information. If, based on th8 work we have performed, we conclude that thère is a malerial misstatement of this other inforrnation, we are required to r6port that fact. We have nothing to report in this Fegard. Matters on whlch we ar8 réquired to report by exception In the Ilght of the knowledge and understanding of the charity and ils environment obtained in the course of the audit, w8 have not identified material misstatements in the trusteès, report. We have nothing to report in respect of the following matters in relatton to whh the Charitie5 Act (Northem Ireland) 2008 requires us to report to you if, in our oplnion.. the infomiation given in the trustees, report is inconsistent in any material respect with the financial statements,. or adequate accounting records have not been kept: or the financial ststem8nts are not in agreem8nt with the accounting records and retums; or we have not received all the information and explanations we r8quire for our audit. Responslbllltles of trustees As explained more fully in the trustees, responsibilities statement. the truslees are responsible for thè preparation of the financial statements and for being satisfied that they give a true and fair vtew, and for such internal control as the Iruslees dètermine is necessary to enable the preparation of financial statements that are free from material misstatenient, whether due to fraud or etror. In preparing thè financial slatements. the trustees are responsible for assessing the charws abilty to continue as a going concem, disclosing. as epplicable, matters related to going concern and using the going concern ba$ls of accounting Unless the truslees either intend to liquidate the charity or to cease OP8rations, or have no r8ali$tic alternative but to do so.
Armagh Roma Traveller Support Independent Auditor's Report to the Members of Armagh Roma Traveller Support (continued) Year ended 31 March 2023 Audltorfs responslbilities for the audlt of the financlal ¥tat8ments Our objectives are to obtain reasonable assurance about whether the flnancial statéments as a whole are free from material misstatement, whelher due to fraud or error. and to issue an auditor's report that includes our opinion. Reasonable assuran is a high level of assurance, but is not a gLtarantee that an audit conducted in accordance with ISAS (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered rnaterial rf, individually or in the aggregate, they Gould reasonably be 6xpected lo inltuence the economic decisions of users taken on the basis of these financial statements. Irtegularities. including fraud, are instances of non4ompliance with laws and regulatiorrs. We design procedures in line with our resptsnsibilities, outlined above, to detect matertal misstalemenls in respect of irregularities, including fraud. The extent to which our procedures are c8pable of delectirig irregularities, including fraud is detsiled below.. We obtained an understanding of the legal and regulatory framèworks that are applicable to the Gioup. We understood how the Group is complying with those frameworks by making enquiries of the Trustees and thosè responsible for legal and complianc8 procedures. Our procedur8s where designed to identify non<ompliance with such laws and regulations. A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Councils website. This description foms part of our auditors report. As part of an audit in accordance wlh ISAS (UK). we exercise professional judgment and maintain professional scepticism throughout Ihe audit. We also.. Identfy and assess the risks of mat8rial misstatement of th8 financial statements, whether due to fraud or error. design and perform audit procedures r8sponsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The rtsk of not detecting a material misstatement resulting frorn fraud is higher than for one rèsulting from error, as fraud may involve collusion, forgery, intentional omissions. misrepres8ntations. or the override of inlemal control. Obtain an understanding of internal control relevant lo the audit in order to design audit procedures ttryat are appropriate in th8 circumstances, but not for the purpose of expressing an opinion on th8 effectiveness of the intemal control. Evaluate the appropriateness of acoounting policies used and the reasonableness of accounting estimates and reLated disclosures made by the trustees. Con¢lude on the appropriateness of the trustees, use of the going concern basis of acGounting and, based on the audit evidence obtained. whether a mat8Tial uncertainty exists related to events or conditions that may Gast srgnificant doubt on the charity's abilty to continue as a going concern. If we conclude thal a material uncertainty 8xisls, we are required to draw attention in our auditor's report to the related disclosures in the financial statements or, if such disclosures are Inadequate, to modfy our opinion. Our conclusions are based on the audit evidence obtsined up to the date of our auditor's report. However, future events or conditions may cause the charity to cease to continue as a going ¢oncem. Evaluate the overall presentation, structure and content of the financial statements, in¢luding the disclosures, and whether the financial statements represent the undertying transactions and events in a manner that achieves fair presentation.
Armagh Roma Traveller Support Independent AUdit0S Report to the Members of Armagh Roma Traveller Support (¢ontlnued) Year ended 31 March 2023 We communicate with those charged with governance regarding, among other matters, th8 planned scope and liming of the audll and 5ignifi¢ant audit findings, including any significant deficiencies in internal control that we identify during our audit. Use of our report This report is made solely to the charity's members, a8 a bc¥Jy, In accordan with section 65 of the Charities Act (Northern Ireland) 2008. Our audit work has been undertaken so that we Mjh1 stale to th& charitls members those matters we are required to state to them in an audilorfs report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Charity and the charity's members as a body. for our audit work, for this report, oi for the opinions we have fomied. Business Account Services Chartered accountants & statutory auditor 11 Abbey Street Armagh BT617DX
Armagh Roma Traveller Support Statement of Financial Activities Year ended 31 March 2023 2023 Restricted funds Total funds Total funds Unrestricted funds 2022 Income and endowments Donations and legacies Charrtable activities Total Income Expendlture Expenditure on charitable actiwties Total expenditure Nots 77,028 77.028 89,850 89.850 6,447 128.863 135,310 166,878 166,878 77.028 77,028 93,619 93,619 170,647 170,647 151,068 151,088 Net expenditure and net movement in funds (3,769) (3.769) {15,758} Reconclliatlon of fund5 Total funds brought forward Total funds carried forward 41.934 41,934 40.405 82.339 36.636 78,570 The statement of financial activities includes 811 gains and losses recognised in Ihe year. All income and expenditure derive from continuing actwities. 98.097 82.339 The notes on pages 10 to 17fomi part ofth¢s8 flnanclal statement8.
Armagh Roma Traveller Support Statement of Financlal Position 31 March 2023 2023 2022 Fixed assets Tangible fixed assets Current assets C85h at bank and in hand 10 7,760 7,760 74,398 77,408 Creditor5". amounts falllng due wlthln onè year Net current assets Total assets less current liabilitios 11 3,588 70,810 78,570 2.829 74,579 82.339 Funds of thè charity Restricted funds Unrestricted funds Total charlty funds 36,636 40,405 41,934 41,934 78,570 82,339 These financial statem8nts were approved by the board of trustees and authorised for issue on 17 Novemb8r 2023. and are signed on behalf of the board by.. 13 Mr Maughan Trustee Mr Fearon Trusteg A. CLI.L),iJ, The notes on pages 10 to 17 fomi part of these financlal statsments.
Armagh Roma Traveller Support Notes to the Flnancial Statements Year ended 31 March 2023 General Informatlon Th8 charity is a public benefit entty and a registered chartty in Northem Ireland and is unincorporated. The addr8ss of the principal office is 16 Russell Street, Amagh, BT619AA. Statement of compllance These financwl slaternenls have been prepared in compliance with FRS 102. 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland,. the Statement of Recommended Practice applrcable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102} {Charities SORP (FRS 102)) and the Charities Act (Northem Ireland) 2008. Accountlng pollcles Basls of pr8paratlon The financial statements have been prepared on lh8 histori¢al cost basis, as modffied by the revaluation of certain financial assets and liabilities and investment properties measured al fair value through income or expenditure. The financial slalemenls are ppad in sterling. which Is the functional rUnCY of the entty. Golng concern There ar6 no material uncertainties about Ihe ¢haritys ability to continue. Disclosurè exomptions The enlity satisfies the criteria of being a qualifying entty as defined In FRS 102. Its fi'nancial statèmenls are consolidated into the fJnancial statements. As such. advantagé has b@en tsken of the following disclosure exemptions available under paragraph 1.12 of FRS 102: No cash flow statement has been presented for tha C¢)mpany. Judgements an(1 key sources of estlmation un¢ertalnty ar8 based on experience and other factors, including expectatlon$ of future events that are believed to be reasonable under the circumstances. Fund accounting Unrestricted funds are available for use at Ihe discretion of the trustees to further any of the charity's purposes. Designated funds are unrestricted funds earmarked by the truste8s for particular future project or commitment. Restricted funds are subjected lo restriction$ on their expenditure declered by the donor or through the temis of an appeal, and fall into one of two sub-clas5es- restricted income funds or endowment funds. 10
Armagh Roma Traveller Support Notes to the Financial Statements {conrfnu8dJ Year ended 31 March 2023 Ac¢ountlng polic185 (continu•dJ Incoming SOurCeS All incoming resourcés are included in Ihe statement of financial actwilies when entitment has passed lo th8 charity., it is piobable 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 Ihere is evidence of entitlement to the gift, receipt is pn)bable and its amount can be measured reliably. legacy income 15 recognised when receipt is probable and entitlement is established. income from 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 eslimated 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 thè contribution of general volunteers. income from contracts for the supply of s8rvlces is recognised with the delivery of the contracted Service. This is classified as unrestricted funds unless there is a contractual r8quiremenl for it to b8 spent on a particular purposé and returned rf unspent, in which case it may be regarded as restricted. Resources expended ExpenditUTe is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classrfied under headings of the statement of financial activities to which tt relates.. expenditure on raising funds includes the cost$ of all fundraising actwities, events. non- charttable trading activities, and the sale of donated goods. expenditure on charitsble activitie5 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 ra15ing funds for the charity nor part of its expenditure on charitable activities. All costs ar8 alkxated to expendrture categories reflecting the use of the resource. Direct costs attributable to a single activity are allocate(I directly lo that activity. Shared costs are apportioned b8tweon thè activities they contributts to on a reasonable, justrfiable and consistent basis. Tangible assèts Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulal8d depreciation and impaim)ent losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. 11
Armagh Roma Traveller Support Notes to the Financlal Statements fconvnued) Year ended 31 March 2023 Accounting pollcies feonUnu¢dJ Tanglble assels (eontlJ7uedJ An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses. unless it r6verses a charge for impairment Ihat has previously been recognised as expenditure within the staternent of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other rècognised gains and losses. except to which it offsets any previous revaluation gain. in which case th& loss is shown within other recognised gains and1058es on the stalem8nt of financial activities. Impairniont of fixed assets A review for indicators of impairment is carried out at each Teporting date, wlth the recoverable amount being estimated where such indicators exist. Wh8re the carrying value èxceeds the recoverable amount. the assel is impaired accordingly. Prior impairments are also r8viewed for possible reversal at each reporting date. For th8 purposes of impaim)ent testing. when it is not Possible to estimate the cOVerable amount of an individual asset. an estimate is made of the recoverable amount of the cash- generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that in¢lude5 the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill. the goodwill acquired In a business combination is, from the acquisilion date, allocated lo each of the cash-generating units that are expected to benefit from th6 synergies of the combination, irrespectiV8 Of whether other assets or liabilities of the charity are assigned to those units. Government grants Govemment grants are r£cognised at the fair value of Ihe asset received or rec8ivabl8. Grants are not Tecognised until Ihere is reasonable assurance that the charrty will comply with Ihe ¢ondilions attaching to th8m and th& grarils will be received. Where the grant does not Impose specified future perfomiance-related conditions on the recipient, it is recognised in income when the grant proceed8 are received or receivable. Where the grant does impose spectfied future performance-related condttions on the recipient, it is fecognised in income only when the performance-related conditions have been met. Wher6 grants recew8d are prior to salisfying the revenue recognition criteria, they are recognised as a liability. Flnanclal instrumonts A financial asset or a finan¢ial liability is recognised only when the charity becomes a paty to the contractual provisions of the instrument. Basic financial instruments are inrtially recognised al the amount rec8tvable or payable including any related transaction costs. Current asseis and current liabilities are subsequentty measured at the cash or other consideration 8xpected to be paid or received and not discounted. Debt instruments are subsequenuy measured at amortiS8d cost 12
Arniagh Roma Traveller Support Notss to the Financial Statements (cononued) Year ended 31 March 2023 Accountlng policles (eonunued) Financlal Instrurn8nts (conunved) Where investments in shares ale publicly Iraded or their fair value can otherwise be measured r81iably. the investment is subsequently measured at fair value with changes in fair v8lue recognised in income and expenditure. All other such investments are subsequently measured at cost less impaiment. Other financial instruments, including derivative5, are initially re¢ognised gt fair value, unless payment ft)r an asset is deferr beyond normal business terms or financed at a rate of irrteresl that is not a market rate, in which case the asset is measured al the present value of the fLrture payments discounted at a market rate of interest for a similar debt instrumènt. Other financial instruments are subsequently measured at fair value, with any changes fecognised in the ststement of financial activities, with the exception of hedging instruments in a designated hedging relationship. Financial assets that are rneasured at cost or amortrsed cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objectivè evklencè of impaiment, an impairrnent loss is recognised under the appropri8te heading in the statemènt of financial activities in which the initial gain was recognised. For all equ6ty instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impaimienl. Other financial assets are either assessed individually or grouped on the basis of similar credit risk Characteristics. Any reversals of impaimient are recognised imrnediat8ly, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have bgen had the impaimient not previously been recognised. Donatlons and legacieg Restricted Total Funds Funds 2023 Restricted Totsl Funds Funds 2022 Grants Government grant income 6,447 6,447 13
Amiagh Roma Traveller Support Notes to the Financial Statements fconllnu8d) Year ended 31 March 2023 Charftable actlvltles Unrestricted Restricted Total Funds Funds Funds 2023 CTSC SH & SC Trust PHA MEDF NHMF- Memorlal Heritage PHA Short Term Funding Ashdale Care Smooth Comms Ltd Minority Ethnic Development Fund BBC Children In Need Building Communty The Tudor Trust Main Grants Halifax Foundation ACB & CB Council Gen Migrant Centre Nl csp Ashdale Care 5,986 3.200 5,986 38,373 35,173 4.927 4.927 2,013 2.013 29,336 90 250 29,000 28.535 18.973 4,920 3,475 29,336 250 29,000 28.535 18,473 4,320 500 600 3.475 1,000 77,028 1,000 166,878 89.850 Unrestricted Funds Restrlcted Total Funds Funds 2022 CTSC SH & SC TTUSt PHA MEDF NHMF- Memorial Heritage PHA Short Tem Funding Ashdale Care Smooth Comms Ltd Minority Ethnic Development Fund BBC Children In Need Building Communty The Tudor Trust Main Grants Halifax Foundation ACB & CB Council Gen Migrant Centre Nl csp Ashdale Car8 33,840 33,840 3,069 8,100 4,000 250 3,069 8.100 4.000 250 20,000 20,000 18.131 500 35.699 5,274 18,131 500 35,699 5.274 33,840 95.023 128.863 14
Armagh Roma Traveller Support Notes to the Financial Statemènts (contlnu Year ended 31 March 2023 Expandtture on charltable activltl85 by fund type Unr8Stricted Funds Restricted Total Funds Funds 2023 Activity type 1 77,028 93,619 170,647 Unrestricted Funds Restricted Total Funds Funds 2022 Activity type 1 33,840 117,228 151,068 Expendlturo on charitable actlvttl6s by actlvlty ty Activrties undèrtaken Totsl funds directly 2023 Total fund 2022 Aclivty type 1 170,647 170,647 151.068 Staff costs The average head count of employees during the year was 3 (2022.. 3). No employeè e1Ved employee benefrts of more than £60,000 during the year (2022: Nill. Trustoe remuneration and expenses There was no remuneration received by a trustee during the year ended 31 Mar¢h 2022. 10. Tangible I5X assets Fixtures and fhtings Cost At 1 Aprll 2022 and 31 March 2023 Depreeiatlon At 1 Aprll 2022 and 31 March 2023 Carrylng amount At 31 March 2023 At 31 March 2022 7,760 7.760 7,760 15
Armagh Roma Traveller Support Notes to the Financial Statements iconllnu•d) Year ended 31 March 2023 11. Credltors: amounts falllng due withln one year 2023 2022 Bank loans and overdrafts Social security and other taxes 353 3,235 3,588 177 2,652 2,829 12. Gov8mment grants The amounts recognised in the financial statèments for govemment grants ar6 as folh)ws: 2023 2022 R8cognised in income from donations and legacies.. Govemment grants income 6,447 13. Anatysls of charitable funds Unr6strfcted funds At 31 March 202 1 April 2022 Inwme Expendtture General funds 41,934 77,028 (77,028) 41,934 At 1 April 2021 At 31 March 202 Income Expenditure 33,840 General funds 41,924 {33.840) 41.934 Restrlcted funds At 1 April 2022 At 31 March 202 Income Expenditure Restricted Fund 1- desc in alcs 40,405 89.850 {93,819) 36,636 At 1 April 2021 At 31 March 202 Income Expenditur6 Restricted Fund 1- desc in ajcs 56,163 101,470 (117,228) 40,405 16
Armagh Roma Traveller Support Notes to the Financial Statements (conttnuo(lJ Year ended 31 March 2023 14. AnalysSs of net assets botween lunds Unrestricted Fund5 Restricted Total Funds Funds 2023 Tangible fixed assets Current ass8ts Creditors less than 1 year Net assets 7,760 7.760 74,398 (3,588) 78,570 74.398 (3,588) 4.172 74,398 Unrestricled Funds Restricted Total Funds Funds 2022 Intangible assets Tangible fixed assets Current assets Creditors less than 1 year Nèt assets 7,760 7.760 77,408 12,8291 82,339 77,408 (2,829) 4.931 77,408 17