COMPANY REGISTRATION NUMBER: R000337
CHARITY REGISTRATION NUMBER: NIC106075
Irish Temperance League (Incorporated 1900)
Cornpany Limited by Guarantee
Financial Statements
31 December 2022
11111111
* JCO82P56*
2910312023 '
COMPANIES HOUSE
JNI
1306
DD
Chartered Accountants
427 Holywood Road
Belfast
BT4 2LT

Irish Temperance League (Incorporated 1900)
Company Limited by Guarantee
Financial Statements
Year ended 31 December 2022
Pages
Trustees, annual report (incorporating the direclor's report)
1to4
Independent examinerfs report to the trustees
Statement of financial activities (including income and
expenditure account)
Slatement of financial position
statement of cash flows
Notes to the financial statements
9t016

Irish Temperance League (Incorporated 1900)
Company Limited by Guarantee
Trustees. Annual Report (Incorporatlng the Dlrector's Report)
Year ended 31 December 2022
The truslees. wty) are also the direciors for the purposes of company law. present their report and Ihe
unaudited financial ststements of the charity for Ihe year ended 31 December 2022.
R•fer•nc• and admlnlstralive details
Reglslered charlty nam•
Irish Temperance League (Incorwated 1900)
Charlty reglslratlon number
NIC106075
Company registrallon number R000337
PrlnG•pal office and registered Irish Temperance League (Incorwated 1900)
Muir 8uilding
427 HOl￿00d Road
8elfast
8T4 2LT
The Irust••s
Mlss HM Boland
Miss P Boyd
Mr TWG 8riggs
Mr JR Gibson
Mr EG Johnson
Rev JT Lamb
Mr JG Nicholson
Dr DG Patterson
Or ZG Pickering
Mr TL Place
Rev WJ Rea
Mr AH Wood
(Appolnled 15 March 2022)
(Resigned 14 January 2023)
Company secretary
Dr ZG Pickering
Independènt •xamln•r
Paul Lealhem FCA of Mvir & Addy Chartered Accountsnls
427 Holywood Road
Bellast
BT4 2LT
Structure, governance and management
Governlng Oocument
The organtsation is a chariiable company limiied by guarantee. The company was eslablished under a
Memorandum ol Association which established the objecls and powers of the company and is
govemed under its Articles of Association. In the event of the company being wound up members are
required io contribute an amount not ex￿eding £1.

Irish Temperance League (Incorporated 1900)
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Directorfs Report) (c(Mtlnued)
Year ended 31 December 2022
Struelure. govemance and management (con¢inuedJ
Recrultment and Appointment of Dlraclors
The direciors of the company are also charity trustees for the purposes of charlty law. Under the
requirements of the Memorandum and Articles of Association the d1￿ClOrS are elected to serve lor a
period of ihree years after which Ihey must be re-elected at the next Annual General Meeting.
The directors of Ihe company have a mix of business and other skills. In the event of particular skills
being lost due to ret1￿ment or resignation. suitable individuals a￿ approached to offer t￿MSelveS for
appointment as directors.
Olre¢tor Inductlon and tralnlng
fv1ost new directors are already familiar wilh the work of the charity. New directors are encouraged
attend suitable training courses to farnllbarlse themselves with boih the WO￿ of the charfty 8nd their
responsibilities as directors.
Rlsk management
The direclors have carried out a ￿vieW of Ihe major risks to which the charity is exposed. and where
appropriale have put in place s￿terns and controls lo mitigale the effects of those risks.
Objectlves and acllvltles
The prlndpal actlvitles of the company are to promote an alcohol-free 3rKI drug-free lifestyle by the
advocacy of total abstinence from alcohol and other darKJerous drugs. to promote the dbSCUSSiOn,
consideratlon and research of any question relating to and alcohol use. and to provide resource
and developmenl means for the aforesaid purposes.
Achievemènls and perfomiancè
Revlew of actlvltles
In the year ended 31 December 2022 grants totalling £65,231 awarded to 9 different
organisations. These organisations satisfied the grant awarding.Criteria and Condilions through either
completion of an Applicalion Forni (for Projects and Core Funding) or a Report to a meets'ng of the
Directors (for Associateship Funding). The 8¥vards to Assoeialeship organtsations Included within
grants this year were namely Hope North West, Slauros Foundatk)n, Exodus Trust, Chrlstl8n Family
Centre. Recovery Café Loughbrickland and Portadown Temperance Council.
Flnancial review
The years activities resulted in a decrease in funds of £153.737. The direclors will be devoting Iheir
efforts to continue the principal aclivities ol the company wiihin the constraints of the finance available.
The principal funding source is by way of investrnenl income. The principal expenditure is the paymenl
of grants to organisations which promote alcohol-free and drug-free lifestyles. particularly to young
people. The surplus this year is due to an increase in the valuation of the investrnenl portlolio.
ReseNes pollcy
The directors have examined the char51Vs requirements reserves In the light of the main risks to the
funding of the organisatx)n. Unrestricted funds are Cuffenlly £1,694,467 and this level of reserves
would be sufficient to fund the organisation's wnning eosts for a period of approximately 21 years al
current levels of spending. As the sole source of inccme is currenlly investment income, the directors
consider Ihis level of reserves to be necessary to fund the cufreni charitsble acth'vities. The expenditure
on charilable acb"vities each year is set at a level which takes inlo account the annual income frorn
investrnenls.

Irish Temperance League (Incorporated 1900)
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) {¢oneinuedJ
Year ended 31 December 2022
Financlal revlew (cont1n￿
Inves¢ment pollcy
Ttr￿ assets of the charity are invested to produce Ihe best financial relum within an acceptable level of
risk. The obj'ective is lo achieve a balance between longer tem grow1h and current income ¥%ilh a
medium risk profile, thereby generaling a sustainable level of investment income to support the current
charilable aclivilies. The investmeni policy precludes direct or indirecl investment in companies
involved in the alcohol. tobacco. gambling or armaments industries.
The directors have appointed a professional management film, Evelyn Partners Investment
Management LLP. to manage the investments on a discrets'onary basis, in line with this policy. Th8
investment management fim provide inveslment valuations and reports on a quartedy basis which are
reviewed by the directors. The investment manager meets In person with the directors on a six monlhly
basis.
Plans for future perlods
The directors will conts'nue lo award grants to groups involved in appropriate activity countering the use
and abuse of alcohol and other drugs, and which meel the criteria and conditions set out in Ihe
League's grants procedures.
Trnslees. responslbllltles ststement
The trustees, who are also directors for the purposes of comp8ny18w, are responsible for prep8rin9
the trustees, report and the financial staternents in accordance with applicable law and Llnited Kingdom
Accounting Standards (United Kingdom Generalty Accepted Accounting Prdctice).
Company law requires the charity trustees to prepare financial stalemenls each year which give a
true and fair view of the state of affairs of the charitable company and the incorning resources and
application of resources. including the income and expenditure. for that period.
In prep8ring these financial statements, the trustees are requlred to:
select suitable accounting policles and then apply theffl consistently;
observe the methods and principles in the applicable Charities SORP;
make judgments and accounting estirnates that are reasonable and prudent;
prepare the financial statements on Ihe going concem basis unless il ts inappropriate to presume
that the charity will continue in I￿SIness.
The trustees are responsible for keeping adequate accounting records Ihat are sufficient to show and
explain the charitys transactions and disclose wilh reasonable accuracy al any time the financial
position of Ihe charity and enable Ihem lo ensu￿ Ihal the financial ststernents comply wilh the
Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence
for taking reasonable steps for the preventlon and deteciion of fraud and other irregularities.
Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled lo
small companies exemption.

Irish Temperance League (Incorporated 1900)
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Directorfs Report) (Conilnued)
Year ended 31 December 2022
The truslees, annual report was approved on 14 March 2023 and signed ￿ behalf of the board of
tNslees by:
f ZG Pickering
Charity Secretary

Irish Temperance League (Incorporated 1900)
Company Limited by Guarantee
Independent Examiner's Report to the Trustees of
Irish Temperance League (Incorporated 1900)
Year ended 31 December 2022
MUIR & ADDY
I report to the truslees on my examinalion of the financial staiements ol Irish Temperance League
(Incorporated 1900) ('the charityl) for the year ended 31 December 2022.
Responslbllltles and basls ol report
As the Iruslees of Ihe company {and also its directors for the purposes of company law) you are
responsible for the prep8r8tion of the financial statements In accordance with Ihe requiremenls of
Charities Act (Northern Ireland) 2008 (the '2008 Acl,) and the Companies Act 2006 {'the 2006 Act.).
You are sats'sfied thai the accounts of Ihe company are not required by charity or company law lo be
audited and have chosen instead to have an indepermlent examination.
Having saiisfied myself Ihat accwnts of the company are not required to be audiled under Part 16
of the 2006 Act and are eligible for independenl examinats'on, I report in respect of my examination of
Ihe charitys financial statements as carrled out under section 65 of the 2008 Act, In carrying out my
examination I have followed the general Directlons glven by th8 Charity Commission for Northern
Ireland under section 6519)(b) of the 2008 Acl.
Independent examln•r'$ Statemenl
I have compleled my examination. l eonfirm thai no matters have com8 to my attenllon in connection
with my examination giving me cause to believe Ihat in any material respect:
accounting records were not kepl in respect of the charity as required by Sec1K￿ 386 of the
2006 Act: or
the financial statements ¢Yo noi accord with those records; or
the financial statements do noi comply vrith the accounting ￿QuirementS of section 396 of
the 2006 Act other than any requirement Ihat Ihe accounts give a 'true and lairf view Mthich is
not a matter considered as part of an independent examinatifx); or
Ihe financial statements have not been prepared In accordance ￿tyth Ihe melhods and
principles of the Sl8tement of Recommended Practlce for accountlng and reporting by
charities applicable to charilles prepan'ng their accounts In accordance with the Financial
Reporting Standard applicable in the UK and Republlc of Ireland (FRS 102).
I confim that there are no other matters to which yDur attention sl¥)uld be dr8wn io enable a proper
understanding of the accounts to be reached.
Paul Lealhem FCA
of Muir & Addy Chartered Accountants
Independent Examiner
427 Holywood Road
Belfast
BT4 2LT
14 March 2023

Irish Temperance League (Incorporated 1900)
Company Limited by Guarantee
Statement of Financial Activities
(including income and expenditure account>
Year ended 31 December 2022
2022
Unrestricted
funds Total funds Total funds
2021
Note
Income and endowmènts
Inveslmenl income
59,088
59,088
59,088
50,143
50,143
Tolal Income
59.088
Expendlture
Expenditure on raising funds:
Investment management costs
Éxpenditure on charitable activities
Total expendllure
(9,269)
(70,778)
(80,047)
(9.269)
(70.778>
(80.047)
(9,154)
{37,503)
{46,657)
Net {losses)Igains on inveslrnents
11
(132.778) {132,778>
215,704
Net (expendlture)Ilncome and net movement In funds
(153.737) (153,737)
219,190
Reconclllatlon of lunds
Total funds broughl forward
Total funds carrled forward
1.848,204
1.848,204
1,694,467
1.629,014
1.694,467
1,848,204
The staiement of financial activities includes 911 gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The notes on pages 9 to 16 fomi part ol these financial statements.

Irish Temperance League (Incorporated 1900)
Company Limited by Guarantee
ststement of Financial Posltlon
31 December 2022
2022
2021
Note
Flxed assets
Investments
16
1,S77,140
1.814,369
Current a8s•I*
C88h 81 bank and In hand
124,327
40,835
Creditors: amounts falling due wlthln one year
Net current asset8
17
7,000
7,000
117.327
33,835
Total assets1088 current IlabllSlle8
1,694,467
1,694.467
1,848,204
1,848,204
Net assets
Funds of the charlty
Unresiricied funds
1,694.467
1,694.467
1,848,204
1.848,204
Total charlty funds
18
For the year ending 31 December 2022 th8 charfty was enlltled to exemption from audlt under section
477 of the Companies Act 2006 relailng to small companies.
Directors, responsibiliiies:
The members have nol required the company lo obiain an audit of rts fin8ncial statements for the
year in question in accordance wilh section 476;
The directors acknowledge thelr responsibilities lor complylng wilh the requirements ol Ihe Acl
with respecl to accounting records and the preparation of financial ststemenls.
These financial staiements have been prepared in accordance with the Pfovisions applicable to
companies subj'ect to the small companies, reglme.
These financial st8iemenlS were approved by the board of tru$te8s and authorised for issue on 14
March 2023, and are signed on behalf of the board by:
Miss P Boyd
Trustee
Mr JG Nicholson
Tnjstee
Tho notes on pages 9 to 16 fonn part of these financial statements.

Irish Temperance League (Incorporated 1900)
Company Llmlted by Guarantee
Statement of Cash Flows
Year ended 310ecember 2022
2022
2021
Cash IIow8 from op•ratlng actlvllles
Net (expendilure)Iincome
1153,737)
219,190
Adjuslmenls lor..
Net lossesl{gains) on Investments
Dividends, interest and rents from investments
Other interest receivable 8nd similar income
Interest payable and similar charges
Accrued expenses
132,778
(58,859)
¢229)
42
(215,704)
(50.103)
{40)
49
300
Changes in.,
Trade and other creditors
4.000
Cash generated from operations
(80,005)
(42,308)
Interest paid
Inierest recelved
142)
229
(49)
40
Net cash used In operatlng aclivities
(79,818)
(42,317)
Cash flows from Invesling activil•e$
Dlvidends, inlerest and r8niS from investments
Purchases of other inveslments
Proceeds from sale of other investM￿tS
58,859
50,103
(29,019) (101,601)
133,470
116,245
163,310
64,747
Net cash from investing aclivilies
Net Increase In cash and cash equlvalent8
Cash and cash equlvalenls at beglnnlng of year
Cash and cash equlvalents al end ol year
83,492
40,835
124,327
22,430
18,405
40.835
The nolos on pages 9 to 16 forni part ol thes• flnanclal statements.

Irish Temperance League (Incorporated 1900)
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 31 December 2022
General Inforniatlon
The charity is a private company Ilmiled by guarantee registered In Northern Ireland (Company
No. R000337), registered as a charity with the Charity Commission for Northem Ireland (Charity
No. NIC1060751 and recognised as a charity by the Inland Revènue (Reference No. XN46645).
Statement of compliance
These financial statements have been prepa￿d in accordance with FRS 102, 'The Financial
Reporting Standard applicable in the UK and Republic of Ireland" the Statemenl of
Recommended P(actice applicable to charities preparing their accounts in accordance wilh the
Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) (Charities
SORP) (FRS 102) and Ihe Charities Act (Northern Ireland) 2008.
AcGountlng policles
Basls of preparatlon
The financial statements have been prepared on the historical cost basis. as modrfied by the
revaluation of certain financial assets and liabilities and inveslment properties measured at fair
value through income or expenditure.
The financial statements are prepared in sierling, which is the functional currency of the enlity.
Golng concern
There are no material uncertainties about the charitys ability to conts'nue.
Judgements and key sources of estlmatlon uncèrtalnty
The preparation of the financial statements requires management to make judgements,
estimaies and assumptions that affect the amounts reported. These estimates and judgements
are continually reviewed and are based on experience and other factors, including expectations of
future events that are believed to be reasonable under the circumstances.
Fund accountlng
Unrestricted funds are available for use at the discretlon of the Injstees lo further any of Ihe
charitys purposes.
Designated funds are unrestricled funds earmarked by the trustees for particular fulure projecl or
commitment.
Restrlcted fijnds are subjected to restrictions on their expenditure declared by the donor or
Ihrough the terms of an appeal, and fall inlo one of two sub-classes.. restricted income funds or
endowmenl funds.
Incomlng restsurcés
All income is included in the statement of financial activities when entitlement has passed to the
charity, it is probable that the economic benefils associated with the transaction will flow to the
charity and the amount can be reliably measured. The following specific policies are applied lo
particular calegories of income..

Irish Temperance League (Incorporated 1900)
Company Limited by Guarantee
Notes to the Financial Statements {contlnue¢lJ
Year ended 31 December 2022
Accountlng pollcles (continued)
Incoming resources (contlnued)
income from donalions or grants is recognised when Ihere is evidence of entitlement lo Ihe 9ift.
receipt is probable and its amount can be measured reliably.
legacy income is recognised when receipt is probable and entitlement is established.
Resources expended
Expenditu￿ is recognised on an accruals basis as a liability is Incurred. Expendilure includes any
VAT which cannol be fully recovered, and is classified under headin9s of the statement of
rinancial activities to which it relates
expenditure on raising funds includes the costs of all fundraisir¥J aclivities, events, non-
charitable trading activities, and the sale of donated goods.
expenditure on charitable activities includes all cosls incurred by a charity in undertaking
activilies thal further its charitable aims for the benefit of its beneficiaries. including tt)ose support
costs and cosls relating to Ihe governance of the charity apportioned to chariiable activities.
'other expenditure includes all expendlture that is nelther related lo raising funds for the charity
nor part of Its expendilure on charftable activities.
All costs are allocated to expendlture categories reftecling the use of the Trsource. Direct costs
attributable to a single 8Ctivity are allocated directty to that activity. Shared costs are apprortioned
between the activities ihey contribute lo on a reasonable. justifiable and consistent basis.
Tanglble assets
Tangible 8ssets are initially recorded at cost, and subsequenlly slated 81 cost less any
accumulated depreciation arKJ impairment losses. Any langible 8ssels carried at revalued
arnounts are recorded 81 the f8ir value al the dale of rev8luatK•n less any subsequent
accumulated depreciats'on and subsequenl accumulated impalrment losses.
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 reverses a charge for impairment that has previously been
recognised as expenditure within the slalemenl of financial activilies. A decrease in the carryirvJ
amount of an asset as a result of revaluats'on, is recognised in other recognised gains and losses.
except to which it offsets any previous revaluation gain, in which case the loss is shown within
Olher recognised gains and losses on the statement of financial activities.
Depreclat5on
Depreciation ts calculaled so as to wrile off cost or valuation of an asset. less Its residual
value, over the useful economic life of that asset as follows:
Fixtures and fittings
20% straight line
10-

Irish Temperance League (Incorporated 1900)
Company Limited by Guarantee
Notes to the Financlal Statements (¢ondnuedJ
Year ended 31 December 2022
Accounllng pollcles (Gon(Inued)
Inv•stment$
Unlisted equity investments are initially recoftJed at cost, and subsequèntly measured 8t fair
Value. If fair valu8 cannot be reliably measured. assets 8re measured ai cost less Impairmenl.
Listed investmènts are rneasured at falr value with changes in fair value being ￿ognISed in
income or expenditure.
Impairment of flxéd asséts
A review for indicatots of irnpairment Is carrSed out at each reporting date. with Ihe recoverable
amount being esiimated where such Indlcalors exist. Where the carrying value exceeds ihe
recoverable arn￿nt, the asset Is Impaired accordingly, Prior impairrnents are also feviewed for
possible reversal at each reportin9 dale.
For the purposes of impaiment lesling. when it is not possible to estimate Ihe recoverable
amount of an indNidual asset. an estimate 6 Made of the recoverable amount of Ihe cash-
generating unit to which the asset belongs. The cash-generating unit is the smallesl identifiablè
group of assets that includes the asset and genwates cash inflows that largely independent of Ihe
cash inflows from other asseis or groups of assels.
For impaimenl testirKJ of goodvAII, tha goodwill acquired in a business combination Is, from the
acquisition dala. allocated to each of the cash-generating units thal are expecied to benefit from
Ihe synergbes of the comblnallon, Irrespective of whether other assets or liats'lities ol the charlty
are assigned to those unlis.
11

Irish Temperance League (Incorporated 1900)
Company Llmited by Guarantee
Notes to the Flnanclal Statements (¢ontlnued)
Year ended 31 December 2022
Aecountlng pollcles (continued)
Flnancial instrumonl$
A financial asset u a financial liability is recognised only when the enilty becomes a party lo Ihe
contractual provisions of the Instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including
any related transaction costs.
Current assets and current Ilabilities a￿ subsequently rneasu￿d al the cash or otrèr
consideration expeded to be paid or received and not discounted.
Debt Instruments are subsequenuy measured al amortised cosl,
Where invesiments in shares or preference shares are publicly traded or their fair value can
otherwise be measured reliably, thè investment is subsequenlly measured at falr value with
changes in fair value recognised In income and expenditure. All other such investments are
subsequenlly measured at cost less impairmenl.
Financial assets Ihat a￿ measured at cost or amortlsed cost are reviewed for objective evidence
of impairrnenl al the end of each reporting date. If there is objective evidence of impalnnent, an
impairmenl loss is recognised under the appropriate heading in the statement of financial
acllvilies in which Ihe initial gain was recognised.
For all equity Instruments regardless of slgnlficance. and other financlal assets thal are
individually significant. these are assessed Individtsally lor impairnienl. Other financial assets are
either assessed individually or grouped on the basis of similar ¢redrt risk chaf8Cteristics.
Any reversals of impairmenl are recognised immediately, 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 been had the impairment nol previously been recognised.
Llmlt•d by guarantee
The company 15 a charitable company limiled by guarantee. In the event of the company being
wound up rnembers are required to contribule an amount nol exceeding £1.
Investment Income
Unrestricted Total Funds Unrestricted Total Funds
Funds
2022
Funds
2021
Income from listed investments
Bank interest receivable
58.859
229
$8,859
229
50,103
40
50,103
40
59,088
59.088
50,143
50,143
12-

Irish Temperance League (Incorporated 1900)
Company Llmited by Guarantee
Notes to the Flnanclal Statements (¢ondnued)
Year ended 31 December 2022
Inveslment management costs
Unreslricted Total Funds Unrestricled Total Funds
Funds
2022
Funds
2021
Portfolio managemenl
9,269
9,269
9.154
9.154
Expendlture on charltable actlvllles by fund type
Unrestricted Total Funds un￿Stricted Total Fun¢Js
Funds
2022
Funds
2021
Grant funding activities
Support costs
67,355
3,423
70,778
67,355
3.423
70,n8
34,434
3,069
37,503
34,434
3,069
37.503
Expenditure on charitable aGtlvities by aclivlty type
Grant funding
of activits'es Support costs
Total ftlnds
2022
Total fund
2021
Grant funding activities
Govemance costs
67,355
67.355
3,423
70,778
34,434
3,069
3,423
3.423
67.355
37,503
Analysls of support c¢Yats
Anatysis of
support costs
grant funding
activities
Total 2022
Total 2021
Govemance cosls
3.423
3,423
3.069
10. Analys55 ot grants
2022
2021
Grants lo Institutions
Granls to lnsliluti￿S
65,231
65,231
33.000
Total grants
33,000
11. Net (1088esVgalns on Inveslfflents
Unreslricled Total Funds Unrestricted Total Funds
Funds
2022
Funds
2021
Galnsloosses) on listed investments
(132.778) 1132,778)
215.704
215.704
13-

Irish Temperance League (Incorporated 1900)
Company Limited by Guarantee
Notes to the Financial Statements (¢t)ntlnue
Year ended 31 December 2022
12. Independenl exarnlnatl(￿ lees
2022
2021
Fees payable lo the Independent examiner for..
Independent examination of the financial statements
2,700
2,71X)
13. Staff costs
The totsl SL8ff costs and employee benefts for Ihe reporting pèriod are anal￿ed as follows".
2022
2021
Wages and salaries
The average head count of employees during the year was Nil (2021: Nil).
No employee recelved employee benefits of more than £60.000 during the year (2021: Nil).
14. TNstee remuneratlon and •xpens•s
No rernuneration or other benefits from employment wlth the charity or a re181ed entity were
received by Ihe irustees,.
15. Tanglble fixed ass•ls
Flxtures and
flttings
Total
Cost
At 1 January 2022
Dlsposals
At 31 December 2022
7,101
(7,101)
7.101
{7.101)
Depreclatlon
At 1 J8nu8ry 2022
Dlspos815
At 31 Decemb•r 2022
7,101
(7,101)
7,101
(7,101)
Carrylng amounl
At 31 December 2022
At 31 December 2021
-14-

Irish Temperance League (Incorporated 1900)
Company Limited by Guarantee
Notes to the Financial Statements f¢ontlnued)
Year ended 31 December 2022
16, Inv•$iments
Cash or cash
Listed
equivalents investrnents
Total
Cost or valuation
At 1 January 2022
Additions
Disposals
Fair value movements
122.469
{115.516)
1,691,900
1,814,369
144.535
29,019
(105,010) 1IOS,010)
(161,238) 1161,238)
1,570,187
1,577,140
Al 31 Decombor 2022
6,953
Impalnnent
Al 1 January 2022 and 31 December 2022
Carrying amounl
Al 31 December 2022
6,953
122,469
1,570.187
1,691,900
1,577,140
1,814,369
At 31 December 2021
All investments shown above are held at valuallon,
Flnanclal a88et8 held at falr value
All investmenls are carried at their fair value. Investrnents in equities and fixed interest securities
are all traded in quoled public markets, primarily Ihe London stock Exchange. The basis of fair
value for quoled investments is equivalent lo the market value, using the bid price. Assets sales
and purchases are recognised at the date of trade at cosi (that is Iheir transaction value).
17. Credllors: Jmount$ falllng due wlthln one y••r
2022
2021
Accruals and deferred Income
Approved grants
3,000
4,000
7,000
3.000
4.000
7.000
15-

Irish Temperance League (Incorporated 1900)
Company Limited by Guarantee
Notes to the Financial Statements (conlinuedj
Year ended 31 December 2022
18. Analysls of charitable funds
Unrestrlcted lunds
At
1 January 2022
Gains and 31 December
losses
2022
Income Expendilure
General funds
1,848,204
59,088
(80,047) {132.778) 1,694,467
At
Gains and 310ecember
losses
2021
At
1 January 2021
Income Expendilu
General funds
1,629.014
50.143
(46.657)
215,704
1,848,204
19. Analysls of net assets between lunds
Unreslricled Tolal Funds
FUr￿S
2022
Investments
Current assets
Creditors less than 1 year
Net a55ets
1.577,140
124,327
(7,000)
1,694,467
1,577,140
124.327
17,000)
1.694.467
Unreslricted Totsl Funds
Funds
2021
Investrnenls
Current assets
Creditors less Ihan 1 year
Net •ssets
1,814.369
40.835
(7.000
1,848,204
1,814,369
40,835
(7,000)
1,848,204
20. Flnanclal Instruments
The Car￿ng amount for each category of financial instrument is as follows;
2022
2021
Flnanclal assets measured at falr value through Income and expendlture
Investments measured at fair value through income and
expenditure
1,577.140
1.814,369
21. . Analysi5 of changes in net debt
Al
At 1 Jan 2022 Cash flows 31 Dec 2022
Cash at bank and in hand
40.835
83,492
124,327
16.