COMPANY REGISTRATION NUMBER: R000337
CHARITY REGISTRATION NUMBER: NIC106075
Irish Temperance League (Incorporated 1900)
Company Limited by Guarantee
Financial Statements
31 December 2023
•ACZSRXQQ
2710312024
COMPANIES HOUSE
A03
#107
Chartered Accountants
427 Holywood Road
Belfast
BT4 2LT

Irish Temperance League (Incorporated 1900)
Company Limited by Guarantee
Financial Statements
Year ended 31 December 2023
Pages
Trustees, annual report (incorporating the directorfs report)
1to4
Independent examinerfs report to the trustees
Statement of financial activities (including income and
expenditure account)
Statement of financial position
Statement of cash flows
Notes to the financial stalements
9t015

Irish Temperance League (Incorporated 1900)
Company Llmited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report)
Year ended 31 December 2023
The trustees. who are also the directors for the purposes of company law, present their report and the
unaudited financial statements of the charity for the year ended 31 December 2023.
Reference and admlnistratlve detalls
Registered charity name
Irish Temperance League {Incorporated 1900)
Charlty registration number
NIC106075
Company registrallon number R000337
Prlncipal offlce and reglstered Irish Temperance League (Incorporated 1900)
offlc•
Muir Building
427 Holywood Road
Belfast
BT4 2LT
The trustees
Miss HM Boland
Miss P Boyd
Mr TWG Briggs
Mr JR Gibsan
Mr EG Johnson
Rev JT Lamb
Mr JG Nicholson
Dr DG Patterson
Dr ZG Pickering
Mr TL Place
Rev WJ Rea
Mr AH Wood
(Died 6 October 2023)
(Resigned 14 January 2023)
Company secrelary
Dr ZG Pickering
Independent ex8mlner
Paul Leathem FCA of Muir & Addy Chartered Accountants
427 HOl￿00d Road
Belfast
BT4 2LT
Structure, governance and management
Governlng Document
The organisation is a charitable cornpany limited by guarantee. The company was established under a
Memorandum of Association which established the objects and powers of the company and is
governed under its Articles of Association. In the event of the company being wound up members are
required to contribute an arnount not exceeding £1.

Irish Temperance League (Incorporated 1900)
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 December 2023
Structure, governance and management (Contlnuedj
Recruitment and Appoinlment of Directors
The directors of the company are also charity trustees for the purposes of charity law. Under Ihe
quiremenls of the Memorandum and Articles of Association the directors are elected lo serve for a
period of three years after which they must be re-elected at the next Annual General Meeting,
The directors of the company have a mix of business and other skills. In the event of particular skills
being lost due to retirement or resignation. suitable individuals are approached to offer themselves for
appointment as directors.
Dlrector Inductlon and tralnlng
Most new directors are already familiar with the work of the charity. New directors are encouraged to
attend suitsble training courses to familiarise themselves with both the work of the charity and their
responsibilities as directors.
Rlsk management
The directors have carried out a review of the major risks to which the charity is exposed, and where
appropriate have put in place systems and controls to mitigate the effects of those risks.
Oblectlves and aetivltles
The principal activities of the company are to promote an alcohol-free and drug-free lifestyle by the
advocacy of total abstinence from alcohol and other dangerous drugs, to promote the discussion,
consideration and research of any question relating to drug and alcohol use, and to provide resource
and development means for the aforesaid purposes.
Achlevements and perforniance
Revlew of actlvltles
In the year ended 31 December 2023 grants totalling £53,500 were awarded to 8 different
organisations. These organisations satisfied the grant awarding Crlteria and Conditions through either
completion of an Application Fonn (for Projects and Core Funding) or a Report to a rneeting of the
Directors (for Associateship Funding). The awards to Associateship organisations included within
grants this year were namely Hope North West, Stauros Foundation, Exodus Trust, Christian Family
Centre. Recovery Café Loughbrickland and Portadown Temperance Council.
Flnanclal revlew
The years activities resulted in an increase in funds of £41,254. The directors will be devoting their
efforts to continue the principal activities of the company within the constraints of the finance available.
The principal funding source is by way of investment income. The principal expenditure is the payment
of granls 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 investment portfolio.
Reserves policy
The directors have examined the charitys requirements for reserves in the light of the main risks to the
funding of the organisation. Unrestricted funds are currently £1,735,721 and this level of reserves
would be sufficient to fund the organisation's running costs for a period of approximately 24 years at
current levels of spending. As the sole source of income is currently investment income, the directors
consider this level of resen4es to be necessary to fund the current charitable activities. The expenditure
on charitable activities each year is set at a level which takes into account the annual income from
investments.

Irish Temperance League (Incorporated 1900)
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (contlnued)
Year ended 31 December 2023
Flnan¢lal r•vl•w (eonelnued)
Investment pollcy
The assets of the charity are invested to produce the best financial return within an acceptable level of
risk. The objective is to achieve a balance between longer term growth and current income with a
medium risk profile, thereby generating a sustainable level of investment income to support the current
charitable activities. The investment policy precludes direct or indirect investment in companies
involved in the alcohol, tobacco, gambling or amiaments inclustries.
The directors have appointed a professional management finr. Evelyn Partners Investment
Management LLP, to manage the investments on a discretionary basis, in line with this policy. The
investment management firm provide investment valuations and reports on a quarterly basis which are
reviewed by the directors. The investment manager meets in person with the directors on a six monthly
basis.
Plans for future periods
The directors will continue to award grants to groups involved in appropriate activity countering the use
and abuse ol alcohol and other drugs, and which meet the crileria and conditions set out in the
League's 9rants procedures.
Trustees. responslbllltles statement
The trustees. who are also directors for the purposes of company law, are responsible for preparing
the trustees, report and the financial statements in accordance with applicable law and United Kingdom
Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the charity trustees to prepare financi81 st81emeniS for each year which give a
true and fair view of the state of affairs of the charitable company and the Incoming resources and
application of resources. including the income and expenditure, for that period.
In preparing these financial statements, the trusiees are required to:
select suitable accounting policies and then apply them consistently,
observe the methods and principles in the applicable Charities SORP;
make judgments and accounling estimates that are reasonable and prudent.
prepare the financial stalements on the going concern basis unless it is inappropriate to presume
that the charity will continue in business.
The trustees are responsible for keeping adequate accounting records Ihat are sufficient to show and
explain the charitys transactions and disclose with reasonable accuracy at any time the financial
position of the charity and enable them to ensure that the financial statements comply with the
Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence
for taking reasonable steps for the prevents'on and detection of fraud and other irregularities.
Small company provlslons
This report has been prepared in accordance wilh the provlsions applicable to companies entitled to
the small companies exemption.

Irish Temperance League (Incorporated 1900)
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (contlnu•d)
Year ended 31 December 2023
The trustees, annual report was approved on 13 March 2024 and signed on behalf of the board of
trustees by:
Dr ZG Pickering
Charity Secretary

Irish Temperance League (Incorporated 1900)
Company Limited by Guarantee
MUIR & ADDY
Independent Examiner's Report to the Trustees of
Irish Temperance League (Incorporated 1900)
Year ended 31 December 2023
l ￿port to the trustees on my examination of the financial statements of Irish Temperance League
(Incorporated 1900) ('the charity) for the year ended 31 December 2023.
Responsibllitles and basls of report
As the trustees of the company (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
Charities Act (Northem Ireland) 2008 (the '2008 Act.) and the Companies Act 2006 ('the 2006 Act.).
You are satisfied that the accounts of the company are not required by charity or company law to be
audited and have chosen instead to have an independent examination.
Having satisfied myself that the accounts of the company are not required to be audited under Part 16
of the 2006 Act and are eligible for independent examination, I report in respect of my examination of
Ihe charitys financial statements as carried out under section 65 of the 2008 Act. In carrying oul my
examination I have followed the general Directions given by the Charity Commission for Northern
Ireland under section 65(9)(b) of the 2008 Act.
Independent examinerfs statement
I have completed my examination. I confirm that no matters have come to my attention in connection
with my examination giving me cause to believe that in any material respect:
accounting records were not kept in respect of the charity as required by section 386 of Ihe
2006 Act., or
the financial statements do not accord with those records. or
the financial statements do not comply with the accounting requirements of section 396 01
the 2006 Act other than any requirement that the accounts give a 'true and fairf view which is
not a matter considered as part of an independent examination., or
the financial statements have noi been p￿pared in accordance with the methods and
principles of the Slatemenl of Recommended Practice for accounting ancl 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 confim that there are no other matters to which attention should be dravm to enable a proper
understanding of the accounts to be reached.
Paul Leathem FCA
of Muir & Addy Chartered Accountants
Independent Examiner
427 Holwood Road
Belfast
BT4 2LT
13 March 2024

Irish Temperance League (Incorporated 1900)
Company Limited by Guarantee
Statement of Financial Activities
(including income and expenditure account)
Year ended 31 December 2023
2023
Unreslricted
funds Total funds Total funds
2022
Not
Income and endowments
Investment income
59.140
59,140
59.140
59,088
Total income
59.140
59,088
Expenditure
Expenditure on raising funds:
Investment management costs
Expenditure on charitable activities
Total expendlture
(8.841)
163.281)
(72,122)
(8,841)
163,281)
172,122)
(9,269)
(70,778)
(80,047)
Net gainsl(losses) on investments
11
54,236
54,236
(132,778)
Net Incomel{expendlture) and net movement In funds
41,254
41,254
(153,737>
Reconclllation of funds
Total funds brought forward
Total funds carried forward
1,694.467
1.694.467
1,848,204
1,735.721
1,735,721
1,694,467
The statement of financial activities includes all gains and losses recognised in the year.
All Income and expenditure derive from continuing activities.
The notes on pages 9 to 15 form part of these financial statements.

Irish Temperance League (Incorporated 1900)
Company Limited by Guarantee
Statement of Financial Position
31 December 2023
2023
2022
Note
Flxed assets
Investments
15
1,731,472
1,577.140
Current assets
Cash at bank and in hand
16,117
124.327
Creditors: amounts falllng due wlthin one year
Net current assets
16
11,868
7,000
4,249
117,327
Totsl assets less ¢￿￿ent Ibabilities
1,735,721
1,735,721
1.694.467
Net assets
1.694,467
Funds of thè charlty
Unrestricted funds
1,735,721
1,735,721
1,694,467
Total charlty funds
17
1,694,467
For the year ending 31 December 2023 the charity was entitled to exemption from audit under section
477 of the Companies Act 2006 relaling to small companies.
Directors, responsibilities..
Th8 members have not required the company to obtain an audit of its financial statements for the
year in question in accordance with section 476.,
The directors acknowledge their responsibilities for complying with the requirements of the Act
with respect to accounting records and the preparation of financial ststements.
These financial ststements have been prepsred in accordance with the provisions appllcable to
companies subject to the small companies, regime.
These financial statements were approved by the board of trustees and authorised for issue on 13
2024. and are signed on behalf of the board by:
Miss P Boyd
Trustee
r JG Nicholson
Trustee
Th• notes on pages 9 to 15 form part of Ihese financial statements.

Irish Temperance League (Incorporated 1900)
Company Limited by Guarantee
Statement of Cash Flows
Year ended 31 December 2023
2023
2022
Cash flows from operatlng actlvltles
Net incomel{expenditure)
41,254
(153,737)
Adjustments for..
Net gainsl{losses) on investments
Dividends, interest and rents from investments
Other interest receivable and similar income
Interest payable and similar charges
Accrued expenses
{54,236)
(58,829)
(311)
40
2,368
132,778
(58,859)
(229)
42
Changes in..
Trade and other creditors
2,500
Cash generated from operations
(67,214)
(80,005)
Interest paid
Interest received
(40)
{42)
229
Net cash used in operating activitles
(66.943)
(79,818)
Cash flows from Investlng actlvlties
Dividends, interest and rents from investments
Purchases of other investments
Proceeds from sale of other investments
58,829
1100,096)
58,859
(29,019)
133,470
Net cash (used in)Ifrom investing activities
(41,267)
163,310
Net (decrease)Ilncrease In cash and cash equlvalent•
Cash and cash equivalents at beglnnlng of year
Cash and cash equlvalenta at end of year
(108,210)
124,327
16,117
83,492
40,835
124,327
The notes on pagés 9 to 15 fom part of these financial statem•nts.

Irish Temperance League (Incorporated 1900)
Company Llmited by Guarantee
Notes to the Financial Statements
Year ended 31 December 2023
General inforniation
The charity is a private company limited by guarantee registered in Northern Ireland (Company
No. R000337), registered as a charity with the Charity Commission for Northern Ireland (Charity
No. NIC106075) and recognised as a charity by the Inland Revenue (Reference No. XN46645).
statement of compllance
These financial statements have been prepared in accordance with FRS 102, 'The Financial
Reporting Standard applicable in the UK and Republic of Ireland" the 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) (Charities
SORP) (FRS 102) and the Charities Act (Northem Ireland) 2008.
Accountlng pollcles
Basls of preparatlon
The financial statements have been prepared on the historical cost basis, as modified by the
revaluation of certain financial assets and liabilities and investment properties measured at fair
value through income or expenditure.
The financial ststements are prepared in sterling, which is the functional currency of the entity.
Golng concern
There are no material uncertalnlies about the charitys ability to continue.
Judgements and key sources of estlmatlon uncertalnty
The preparation of the financial statements requires management to make judgements,
estimates and assumptions that affect the amounts reported. These estimates and judgements
are continually revIev￿d 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 discretion of the Irustees to further any of the
charitls purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or
commitmenl.
Restricted funds are subjected to restrictions on their expenditure dedared by the donor or
through the terms of an appeal, and fall into one of two sub-classes: restricted incorne funds or
endowment funds.
Incomlng resources
All income is included in the statement of financial activities when entitlement has passed to the
charity, it is probable that the economic benefits associated with the transaction will flow lo the
charity and the amount can be reliably measured. The following specific policies are applied to
particular categories of income:

Irish Temperance League (Incorporated 1900)
Company Limited by Guarantee
Notes to the Financial Statements (contlnuedj
Year ended 31 December 2023
Accounting policies (Continued)
Incomlng resources (contlnued)
Income from clonations or grants is reco9nised when there is evidence of entitlement to the gift,
receipt Is probable and its arnount can be rneasured reliably.
legacy income is recognised when receipt is probable and entitlement is esLiblished.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any
VAT which cannot be fully recovered. and is classified under headings of the statement of
financial activities to wthich It relates
expenditure on raising funds includes the costs of 811 fundraising activits'es, events, non-
charitable trading activities, and the sale of donated goods.
expenditure on charitable activities includes all costs incurred by a charity in undertaking
activilies 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 lo charitable activities.
other expenditure includes all expenditure thal is neither related to raising funds for the charity
nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of Ihe resource. Direct costs
attributable to a single activity are allocated directly to that activity. Shared costs are apprortioned
between the activits'es they contribute to on a reasonable. justrfiable and consistent basis.
Depreciatlon
Depreciation is calculated so as to write off the cost or valuation of an asset. less its residual
value, over the useful economic life of that asset as follows:
Flxtures and fittings
20.￿ slraight line
Investments
Unlisted equity investments are initially recorded at cost, and subsequently measured at fair
value. If fair value cannot be reliably measured, assets are measured at cost less impairment.
Listed investments are measured at fair value with changes in fair value being recognised in
income or expenditure.
Impalrment of flxed asset8
A review for indicators of impairment is carried out at each reporting date, with the recoverable
amount being estimated where such indicators exist. Where the carying value exceeds the
recoverable amount. the asset is impaired accordingly. Prior irnpairments are also reviewed for
possible reversal at each reporting date.
10-

Irish Temperance League (Incorporated 1900)
Company Llmited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 December 2023
Accounting policies (continued)
Impalmient of flxed assets (¢ontlnu•d)
For the purposes of impairment testing. when it is not possible to estimate the recoverable
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 includes 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
acquisition date, allocated lo each of the cash-generating units that are expected to benefit from
the synergies of the combination, irrespective of whether other assets or liabilities of the charity
are assigned to those units.
Flnanclal Instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the
contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including
any related transaction costs.
Current asséts and current liabilities are subsequently measured at the cash or oth8r
consideratlon expected to be paid or received and not discounted.
Debt Instruments are subsequently measured at amortised cost,
Where investments in shares or preference shares are publicly Iraded or their fair value can
otherwise be measured reliably, the investment is subsequently measured at fair value with
changes in fair value recognised in income and expenditure. All other such investments are
subsequently measured at cost less impairment.
Financial assets thal are measured at cost or amortised cost are reviewed for objective evidence
of Impairment at the end of each reporting date. If there is objective evidence of impairment, an
impainnent loss is recognisecl under the appropriate heading in the sLqtement of financlal
activities in which the inits'al gain was recognised.
For all equity instruments regardless of signrficance, and other financial assets that are
individually significant, these are assessed individually for impairment. Other financial assets are
either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment 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 impaimient not previously been recognised.
Llmlted by guarantee
The company is a charitable company limited by guarantee. In the event of the company being
wound up members are required to contribute an amount not exceeding £1.
11

Irish Temperance League (Incorporated 1900)
Company Limited by Guarantee
Notes to the Financial Statements (contlnuedj
Year ended 31 December 2023
Investment Income
Unrestricted Total Funds Unrestricted Total Funds
Funds
2023
Funds
2022
Income from listed investments
Bank interest receivable
58,829
311
58.829
311
58.859
229
58,859
229
59.140
59,140
59.088
59,088
Investment management costs
Unrestricted Tolal Funds Unrestricted Total Funds
Funds
2023
Funds
2022
Porttolio management
8,841
8,841
9,269
9,269
Expendlture on charltable activities by fund type
Unrestricted Total Funds Unrestricted Total Funds
Funds
2023
Funds
2022
Grant funding activilies
Support costs
59,793
3,488
63,281
59,793
3,488
63,281
67,355
3,423
67.355
3.423
70,778
70.778
Expenditure on charltable actlvltles by actlvlty type
Grant funding
of activities Support costs
Total funds
2023
Total fund
2022
Grant funding activities
Governance costs
59,793
59.793
3,488
67.355
3,423
3,488
3,488
59,793
63.281
70,778
Analysls of support costs
Analysis of
support costs
grant funding
activities
Total 2023 Total 2022
Governance costs
3,488
3.488
3,423
12-

Irish Temperance League (Incorporated 1900)
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 December 2023
10. Analysis of grants
2023
2022
Grants to institutions
Grants to institutions
53.500
65,231
65,231
Total grants
53,500
11. Net galn81(losses) on Investments
Unrestricted Total Funds Unrestricted Total Funds
Funds
2023
Funds
2022
Gainsl(losses) on listed Investments
54.236
54,236
(132,778) (132,778)
12. Independent examlnatlon fees
2023
2022
Fe8s payable to the independent examiner for..
Independent examination of the financial statements
2,700
2,700
13. Staff costs
The total stsff costs and employee benefits for the reporting period are analysed as foll0v￿..
2023
2022
Wages and salaries
The average head count of employees during the year was Nil (2022: Nil).
No employee received employee benefits of more than £60.000 during the year (2022.. Nil).
14. Trustee remuneratlon and expenses
No remuneration or other benefits from employment wilh the charity or a related entity were
received by the trustees.,
13-

Irish Temperance League (Incorporated 1900)
Company Limited by Guarantee
Notes to the Financial Statements (contsnued)
Year ended 31 December 2023
15. Investments
Cash or cash
Listed
equivalents Investments
Total
Cost or valuatlon
At 1 January 2023
Additions
Fair value movements
6.953
100,096
1,570,187
1,577.140
100,096
54,236
54,236
At 31 December 2023
107.049
1,624,423
1,731,472
Impalrment
At 1 January 2023 and 31 December 2023
Carrylng amount
At 31 December 2023
107,049
1,624.423
1.570.187
1.731,472
At 31 December 2022
6,953
1,577.140
All investments shown above are held at valuation.
Flnanclal assets held at fair value
All Investments are carried at their fair value. Investrnents in equities and fixed interest securities
are all traded in quoted public markets, primarily the London Stock Exchange. The basis of fair
value for quoted investments is equivalent to Ihe market value, using Ihe bid price. Assets sales
and purchases are recognised at the date of trade at cost (that is their transaction value).
16. Credllors: amounts falllng due wlthln one year
2023
2022
Accruals and deferred income
Approved grants
5,368
6,500
3.000
4,000
11.868
7,000
17. Analysls of charitable funds
Unrestricted funds
At
Gains and 31 December
losses
2023
At
1 January 2023
Income Expenditure
General funds
1,694,467
59,140
(72,122)
54.236
1,735.721
At
Gains and31 December
losses
2022
At
1 January 2022
Income Expenditure
General funds
1.848.204
59,088
(80.047) (132.778) 1,694,467
14-

Irish Temperance League (Incorporated 1900)
Company Llmited by Guarantee
Notes to the Financial Statements (contlnued)
Year ended 31 December 2023
18. Analysis of net assets between funds
Unrestricted Total Funds
Funds
2023
Investments
Current assets
Creditors less than 1 year
Net assets
1.731,472
16,117
(11,868)
1.735,721
1,731.472
16,117
(11,868)
1,735.721
Unrestricted Total Funds
Funds
2022
Investments
Current assets
Creditors less than 1 year
Net assets
1,577,140
124,327
(7,000)
1.694,467
1,577,140
124,327
(7,000)
1,694,467
19. Flnanclal Instruments
The carrying amounl lor each category of financi81 instrument is as follows:
2023
2022
Flnanclal a88et8 measured at fair value through Income and expendlture
Investments measured at fair value through incorne and
expenditure
1,731,472
1,577.140
20. Analysls of changes in net debt
At
At 1 Jan 2023 Cash flows 31 Dec 2023
Cash at bank and in hand
124,327
{108,210)
16,117
15.