COMPANY REGISTRATION NUMBER: R000337
CHARITY REGISTRATION NUMBER: NIC106075
Irish Temperance League (Incorporated 1900)
Company Limited by Guarantee
Financial Statements
31 December 2024
MUIR
DY
Chartered Accountants
427 Holywood Road
Belfast
BT4 2LT
*AEIMPVQZ*
0110512025
COMPANIES HOUSE
A05

Irish Temperance League (Incorporated 1900)
Company Limited by Guarantee
Financial Statements
Year ended 31 December 2024
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 statements
9t015

Irish Temperance League (Incorporated 1900)
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report)
Year ended 31 December 2024
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 2024.
Reference and administratlve delalls
Registered charlty name
Irish Temperance League (Incorporated 1900)
Charlty regl8tratlon number
NIC106075
Company reglstration number R000337
Prlnclpal office and reglstered Irish Temperance League (Incorporated 1900)
offlce
427 Holywood Road
Belfast
BT4 2LT
The trustees
Miss HM Boland
Miss P Boyd
Mr TWG Briggs
Mr EG Johnson
Rev JT Lamb
Mr JG Nicholson
Dr DG Patterson
Dr ZG Pickering
Mr TL Place
Rev WJ Rea
Company secretary
Dr ZG Pickering
Independent examlner
Paul Leathem FCA of Muir & Addy Chartered Accountants
427 Holywood Road
Belfast
BT4 2LT
Structure. governance and management
Govemlng Document
The organisation is a charitable company limiled by guarantee. The company was established under a
Memorandum of Association which established the objects 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 to conlribute an amount 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 2024
Structure, governancè and management (continued)
Re¢rultment and Appolntment ol DlrectorB
The directors of the company are also charity trustees for the purposes of charity law. Under the
requirements of the Memorandum and Articles of Association the directors are elected to serve for
period of three yeats 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 skllls. In the event of particular skills
being lost due to rets-rement or resignation, suitsble individuals are approached to offer themselves for
appointment as directors.
Olrector Inductlon and tralnlng
Most new directors are already familiar with the work of the charity. New directors are encouraged to
attend suitable training courses to familiarise thernselves with both the work of the charity and their
responsibilitles as directors.
Rlsk management
The directors have carried oul 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.
Objectives and actlvltles
The principal activities of the company are to promote an alcohol-free and drug-free lifestyle by the
advocacy of total abstinence frorn alcohol and other dangerous drugs, to promote the discusslon,
consideration and research of any question relaling to drug and alcohol use, and to provide resource
and development means for the aforesaid purposes.
Achlevements and performance
Revlew of activities
In the year ended 31 December 2024 grants totalling £34,225 were awarded to 9 different
organlsations. These organisations satisfied the grant awarding Criteria and Conditions through either
completion of an Application Form (for Projects and Core Funding) or a Report to a meeling of the
Oirectors (for Associateship Funding). The awards to Associateship organisations included within
grants this year were namely Hope North West, Slauros Foundation, Exodus Trust, Christian Family
Centra, Recovery Café Loughbrickland and Portadown Temperance Council.
Flnancial revlew
The years activities resulted in an increase in funds of £38,396, The direclors will be devoting their
efforts to continue the principal activits'es 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 grants to organisations which promote alcohol-free and drug-free lifeswes, 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 charit￿S requirements for reserves in the light of the main risks to the
funding of the organisation. Unrestricted funds are currently £1.774,117 and this level of reserves
would be sufficient to fund the organisation's running costs for a period of approximately 33 years at
current levels of spending. As the sole source of income is currently investment income, the directors
consider this level of reserves 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 (Incorporatlng the Director's Report) (¢ontlnuedJ
Year ended 31 December 2024
Financial review (continuedj
Investment pollcy
The assets of the charity are invested to produce the best financial retum wlthin an acceptable level of
risk. The objective is to achieve a balance bettveen longer temi gro%¢Éh and current income with a
medium risk profile. thereby generating a sustainable level of investment income to support the current
charitable aclivities. The investment policy precludes direct or indirect investment in companies
involved in the alcohol, tobacco, gambling or armaments industries.
The directors have appointed a professional management firm. Eve1￿ 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 perlods
The directors will continue to award grants to groups involved in appropriate activty countering the use
and abuse of alcohol and other drugs, and which meet the criteria and conditions set out in tha
League's grants procedures.
Trustees. responsibilitles statement
The trustees, who are also directors for the purposes of company law, are responsible for preparing
the trustees, report and the flnancial statements in accordance with appllcable law and UniteLI Kingdom
Accounling Standards {United Kingdom Generally Accepted Accounting Practice).
Company law requires the charity trustees to prepare financial statements for each year which give a
true and fair view of the state of affairs of the charitable company and the incoming resources and
applicats'on of resources, including the income and expenditure, for Ihat period.
In preparing these financial statements, the trustees are requlred to:
select suitable accounting policies and then apply them consistently:
observe the methods and principles in the applicable Charities SORP:
make judgments and accounting estimates that are reasonable and prudent:
prepare the fin8ncial statements on the going concem basis unless it Is inappropriate to presume
that the charity will continue in business.
The trustees are responsible for keeping adequate accounting records that 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 prevention and detection of fraud and other irregularities.
Small company provisions
This report has been p￿pared in accordance with Ihe provisions 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) (Continued)
Year ended 31 December 2024
The trustees, annual report was approved on 12 March 2025 and signed on behalf of the board of
trustees by.
Dr ZG Pickering
Charity Secretsry

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 2024
I report to the trustees on my examination of the financial statements of Irish Temperance League
{Incorporated 1900) ('Ihe charity,) for the year ended 31 December 2024.
Responsibilities and basis of report
As the twslees of the company (and also its directors for the purposes of company lawl you are
responsible for the preparation of the financial statements in accordance with the requirements of
Charities Act (Northern Ireland) 2008 (Ihe '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 Ihe 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
the charit￿3 financial statements as carried out under sectlon 65 of the 2008 Act. In carrying Out 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 examiner's ststtment
I have completed my examinatlon. I confirm that no matters have come to my attentlon in connection
wilh 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 the
2006 Act; or
the financial ststements do not accord with those records; or
the financial statements do not comply wth the accounting requlrements of section 396 of
the 2006 Act other than any requiremenl that the accounts give a 'true and fair, view which is
not a matter considered as part of an independent examination; or
the financial statements have not been prepared in accordance wth the methods and
principles of the Statement of Recommended Practice for accounting and reporting by
charities applicable to charities preparing their accounts in accordance wilh the Financial
Reporting Standard applicable In the UK and Republic of Ireland (FRS 102).
I confim that there are no other matters to which your attention should be drawn to enable a proper
understanding of the accounts to be reached.
Paul Leathem FCA
of Muir & Addy Chartered Accountants
Independent Examiner
427 Holywood Road
Belfast
BT4 2LT
12 March 2025

Irish Temperance League (Incorporated 1900)
Company Limited by Guarantee
Statement of Financial Activities
(including income and expenditure account)
Year ended 31 December 2024
2024
Unrestricted
funds Total funds Total funds
2023
Not•
Income and endowments
Donations and legacies
Investrnent income
1,000
64,768
1,000
64.768
59,140
Total income
65,768
65.768
59,140
Expenditure
Expenditure on raising funds:
Investment management costs
Expenditure on charitable activilies
Total expendlture
(12,099)
(40,437)
(52,536)
(12,099)
(40,437)
(52,536)
18,841)
(63,281)
(72,122)
Net gains on investments
12
25,164
25,164
54,236
Net Income and net movement In fund8
38,396
38,396
41,254
Reconclllatlon of funds
Total funds brought forward
Total funds carrled forward
1,735.721
1,735,721
1,774,117
1,694,467
1,735,721
1.774.117
The statement of financial activltles includes all galns and losses recognised in the year.
All incorne and expenditure derive from continuing activities.
The notes on pages 9 to 15 forni part of these financial statements.

Irish Temperance League (Incorporated 1900)
Company Limited by Guarantee
Statement of Financial Position
31 December 2024
2024
2023
Note
Flx•d assets
Investments
16
1,749,206
1.731,472
Current assets
Cash at bank and in hand
35,235
16,117
Credltors: amounts falllng due wlthln one year
Net current assets
17
10,324
11,868
24,911
4.249
Total assets less current Ilabilities
1,774,117
1,774,117
1,735,721
Net assets
1.735,721
Funds of the charlty
Unrestricted funds
1,774,117
1,774,117
1,735,721
1,735,721
Total charity funds
18
For the year ending 31 December 2024 the charity was entitled to exemptlon from audit under section
477 01 the Companies Act 2006 relating to small companies.
Directors, responsibilities..
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;
The dlrectors acknowledge their responsibilities for cnmplwng with the requirements of the Act
with respect to accounting records and the preparation of financial statements.
These financial ststements have been prepared in accordance with the provisions applicable to
companies subject to the small companies, regime.
These financial ststements were approved by the board of trustees and authorised for issue on 12
March 202
d are signed on behalf of the board by..
Miss P Boyd
Trustee
Mr JG Nicholson
Trustee
The notes on pages 9 to 15 forni part of these financial statements.

Irish Temperance League (Incorporated 1900)
Company Limited by Guarantee
Statement of Cash Flows
Year ended 31 December 2024
2024
2023
Cash flows from operatlng actlvltles
Nel Income
38,396
41,254
Adjustments for,.
Net gains on investments
Dividends, interest and rents from investments
Other interest receivable and similar income
Interesi payable and similar charges
Accrued expenses
(25.164)
{fA.222)
(546)
41
956
(54,236)
(58,829)
(311)
40
2,368
Changes in..
Trade and other creditors
(2,500)
{53,039)
2,500
Cash generated from operats'ons
(67,214)
Inlerest paid
Interest recelved
(41)
546
(40)
311
Net cash used in operating activities
(52,534)
(66,943)
Cash flows from Investlng actlvlties
Dividends, interest and rents from investments
Purchases of other investments
Proceeds from sale of other investments
64,222
58,829
(393,157) (100,096)
400.587
71,652
Net cash froml(used in) investing activities
(41,267)
Net Increasel(decrease) In cash and cash equlvalent8
Cash and cash equivalents at beglnnlng of year
Cash and cash equlvalents at end of year
19,118
16,117
35,235
(108,210)
124,327
16,117
The notes on pages 9 to 15 fomi part of these financial slatements.

Irish Temperance League (Incorporated 1900)
Company Limited by Guarantee
Notes to the Flnanclal Statements
Year ended 31 December 2024
General Infomialion
The charily is a private company limited by guarantee registered In Northem 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 wilh FRS 102, 'The Financial
Reporting Standard applicable in the UK and Republic of Ireland" the Statemenl of
Recommended Practice 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 the Charities Act (Northem Ireland) 2008.
Accountlng pollcles
Basis of preparatlon
The flnancial 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 financlal ststements are prepared in sterling, which is the functional currency of the entity.
Go5ng concern
There are no material uncertalnties about the charitys ability to continue.
Judgements and key sources of estlmatlon uncertalnty
The preparation of the financial statements requires managemenl to make judgements,
estimates and sssumptions that affect the amounts reported. These estimates and judgements
are continually reviewed and are based on experience and other faclors, including expectations of
future events that are believed to be reasonable under the circumstances.
Fund accountlng
Unrestricted funds are available for use at the discrets'on of the trustees to further any of Ihe
charitys purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or
commitrnent.
Reslricted funds are subjected to restrictions on their expenditure declared by the donor or
through the terms of an appeal, and fall into one of two sub-classes.. restricted income funds or
endowment funds.
Incomlng resources
Al 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 to 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 fconl•nuedJ
Year ended 31 December 2024
Accountlng pollcles (conllnu•dJ
Incoming resources (continued)
income from donations or grants is recognised when there is evidence of entitlement to the gift.
receipt is probable and its amount can be measured reliably.
legacy incorne is recognised when receipt is probable and entitlement is established.
Resources expended
Expenditure is recognised on an accruals basls as a liability is incurred. Expenditure includes any
VAT which cannot be fully recovered. and is classified under headings of the statement of
financi81 activities to which it relates
expenditure on raising funds includes the costs of all fundraising activities, events. non-
charltable trading activities, and the sale of donated goods.
expenditure on charitsble activrties includes all costs incurred by a charity in undertaking
activities thal 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 nelther 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 the resource. Olreci costs
attributable to a single activity are allocated directly to that activity. Shared cosls are apprortioned
between the activities they contribute to on a reasonable, Justffiable and consistent basis.
Investments
Unlisled equity Investments are Initially recorded at cost, 8nd subsequently measured at fair
value. If fair value cannot be reliably measuTrd, assets are meaSU￿d at cost less impairment.
Llsted Investments are measured at fair value with changes in fair value being recognised in
income or expenditure.
Impalrment of fixed assets
A review for indicators of impairmenl is carried out at each reporting date. with the recoverable
amount being estimated where such indicators exist. Where the carryng value exceeds the
recoverable amount, the asset is impaired accordingly. Prior impaimients are also reviewed for
Possible reversal at each ￿porting date.
For the purposes of impainnent tests'ng, 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.
10.

Irish Temperance League (Incorporated 1900)
Company Limited by Guarantee
Notes to the Financial Statements (contlnuedl
Year ended 31 December 2024
Accountlng policies (￿ntinued)
Impaimient of fixed assets {contlnued)
For impairment testing of goodwill, the goodwill acquired in a business combination is, from the
acquisition date, allocated to 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 financlal Ilability is recognised only when the 8ntity 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 assets and current liabilities are subsequently measured at the cash or other
consideration expected to be paid or received and not discounted.
Debt instruments are subsequently measured at arnortised cost.
Where investments in shares or preference shares are publicly traded or their fair value can
otheTrvise be measured reliably. the investment is subsequenlly 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 that 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
impairment loss is ￿cOgniSed under the appropriate heading in the statement of financial
activilies in which the initial gain was recognised.
For all equity Instruments regardless of significance, 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 impairment 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 Mèmbers are required to contribute an amount not exceeding £1.
Donatlons and legacles
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Donatlons
Donations
1,000
1,000
11

Irish Temperance League (Incorporated 1900)
Company Limited by Guarantee
Notes to the Financial Statements (contlnued)
Year ended 31 December 2024
Investment income
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Income from listed investments
Bank interest receivable
64,222
546
64,222
546
58.829
311
58,829
311
64,768
64,768
59.140
59,140
Investment management costs
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Portfolio management
12,099
12,099
8,841
8,841
Expendlture on charltabl• a¢tlvltl?s by fund type
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Grant funding activities
Support costs
36,849
3,588
36,849
3,S88
40,437
59,793
3,488
59,793
3,488
40,437
63,281
63,281
Expendlture on charftable activltles by actlvlty type
Grant funding
of activities Support costs
Total funds
2024
Totsi fund
2023
Grant fundlng activities
Governance costs
36.849
36,849
3,588
40,437
59,793
3,488
3,588
3,588
36.849
63,281
10. Analysls of support costs
Analysis of
support cosls
grant funding
activitl8S
Total 2024 Total 2023
Governance costs
3,588
3.588
3,488
12

Irish Temperance League (Incorporated 1900)
Company Limited by Guarantee
Notes to the Flnanclal Statements (contlnuedj
Year ended 31 December 2024
11. Analysls of grants
2024
2023
Grants to institutions
Grants to institutions
34,225
34,225
53,500
Total grants
53,500
12. Net galns on Investments
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Gainsl(losses) on listed investments
25,164
25,164
54,236
54.236
13. Independenl examinatlon fe•s
2024
2023
Fees payable to the independent examiner for..
Independent examination of the financial stalements
2,880
2.700
14. Staff costs
The total staff costs and employee benefils for the reporting period are analysed as follows..
2024
2023
Wages and salaries
The average head couni of employees during the year was Nil (2023: Nil).
No employee ￿ceiVed employee benefits of more than £60,000 during the year (2023: Nil).
15. Trustee remuneratlon and expenses
No remuneration or other benefits from employment with 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 (contlnued)
Year ended 31 December 2024
16. Investments
Cash or cash
Listed
equivalents investments
Total
Cost or valuation
At 1 January 2024
Additions
Disposals
Fair value movements
107.049
(93,868)
1,624,423
1,731,472
487,025
393,157
(274,563) 1274,563)
(100,860) 1100,860)
1,736,025
1,749.206
At 31 December 2024
13.181
Impalrment
At 1 January 2024 and 31 December 2024
Carrylng amount
At 31 December 2024
13,181
1,736.025
1,624,423
1,749,206
1,731,472
At 31 December 2023
107,049
All investments shown above are held at valuation.
Flnanclal assets held at falr value
All investrnents are carried at their fair value. Investments in equities and fixed interest securities
are all traded in quoted public markets, primarily the London Stock Exchange. The basis of fair
value for quote(l investments is equivalent to the market value, using the bid price. Assets sales
and purchases are recognised at the date of trade at cost (that is thelr transaction value).
17. Credltors: amount8 falllng due wlthln one year
2024
2023
Accruals and deferred income
Approved grants
6,324
4,000
5.368
6,500
10.324
11.868
14-

Irish Temperance League (Incorporated 1900)
Company Limited by Guarantee
Notes to the Flnanclal Statements (continued)
Year ended 31 December 2024
18. Analysis of charitable funds
Unrestrfcted funds
At
Gains and 31 December
losses
2024
At
1 January 2024
Income Expenditure
General funds
1,735,721
65,768
(52,536)
25,164
1,774,117
At
Gains and31 December
losses
2023
At
1 January 2023
Income Expenditure
General funds
1,694,467
59,140
(72,122)
54,236
1,735,721
19. Analysls of net assets between funds
Unreslricted Total Funds
Funds
2024
Inveslments
Current assets
Creditors less than 1 year
Net assets
1,749,206
35,235
(10,324>
1,774,117
1,749.206
35,235
(10,324)
1,774,117
Unrestricted Totsl 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
20. Flnanclal Instruments
The carrying amount for each category of financial instrument is as follows..
2024
2023
Financlal assets measured at fair value through income and expendlture
Investments measured at fair value through income and
expenditure
1,749,206
1.731,472
21. Analy818 of changes In nel debt
At
At 1 Jan 2024 Cash flows 31 Dec 2024
Cash at bank and in hand
16,117
19,118
35,235
15.