COMPANY REGISTRATION NUMBER N1642096 LORD ENNISKILLEN MEMORIAL ORANGE SOCIETY COMPANY LIMITED BY GUARANTEE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31STDECEMBER 2022 Charity Number NIC 106313 LORD ENNISKILLEN MEMORIAL ORANGE SOCIETY COMPANY LIMITED BY GUARANTEE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2022 CONTENTS PAGE Members of the Board and professional advisers Directors, Annual Report Independent auditors, report Statement of financial activities (including the income and expenditure account) Balance sheet 12 13 Statement of cash flows 14 Notes to the financial statements 15 LORD ENNISKILLEN MEMORIAL ORANGE SOCIETY COMPANY LIMITED BY GUARANTEE EMBERS OF THE BOARD AND PROFESSIONAL ADVISERS Page 1 Registered charity name Charity registration number Lord Enniskillen Memorial Orange Society NIC 106313 Company number N1642096 Registered office Schomberg House 368 Cregagh Road Belfast BT6 9EY Directors H M Bishop S F Brooker B A Dorrian R S A Gardiner Rev M Gibson NRAHenry Rev R R Johnstone Rev J Mcclean R G S Mclldoon D W C Reaney Rev A S Smyth O E Stevenson Company Secretary B A Dorrian Auditor Jackson Andrews Chartered Accountants & Statutory Auditor Andras House 60 Great Victoria Street Belfast BT2 7ET Bankers Danske Bank Business Banking POBox183 Donegall Square West Belfast BT1 6JS Solicitors Edwards & Co 28 Hill Street Belfast BT12LA LORD ENNISKILLEN MEMORIAL ORANGE SOCIETY COMPANY LIMITED BY GUARANTEE DIRECTORS, ANNUAL REPORT Page 2 YEAR ENDED 31 DECEMBER 2022 Tlie dii'ectoi's have pleasLlI-e iii presentiiig tlieii- I'epoit and Ilie aLidiled finaiicial stateiiieiits of the cliai-itable coinpaiiy for tlie year elided J l DeceiTrbei- 20?? Tlie dii'ectoi-s have adopted tlie pi'ovisioiis of tlie Stateineiit of Recoiiinieiided Pi?ctice (SORP) "Accoiinling aiid Repoitiiig by Chai-ities, {FRS 102) iii prepai-iTtg the annLial report and fiiiaiicial stateineiils of tlie charitable coinpaiiy. The finaiicial stateinents liave been pi'epared in accordaiice witli Ilie accoLintiiig policies Set OLIt in notes to tlie fiiiaiicial stateineiits, applicable accoLlI)tiiig Standards inclLidiiig AccoLlllting and Repoi'tino by Charities-. Stateineiit of Recoininended Practice api)l iC<1ble lo cliai'ities prepai'iiig tlieii- accoun15 in accoi-daiice witli tlie Finaiicial Repoitiiig Staiidard applicable in tlie UK c111d RepLiblic of Irelaiid iSSLied in Octobei. ?019. tlie Fiiiaiicial Reportiiig Staiidai'd applicable iii the Uiiited Kiiigdoiii and Repiiblic of Irelai)d (FRS I O?): tlie Cliai'ities Act (Noi-Iliei-11 li-elaiid) ?008, Cliic l-ities Act {Noi-tlici'n Irelaiid) ?0 l ), Tlie Cliarities (Accouiits aiid Repoits) ReoLilati0115 (Noitlierii Ii-elaiid) ?015: Coinpaiiies Act ?006: tlie cl)ai-itable coinpaiiy's oovei-iijiio docLiiiiei)t aiid UIC Geiiei-ally Accepted AccoLllltin(F Pi-actice. REFERENCE AND ADMINISTRATIVE DETAILS Re(FiStered cliarit), name Cliarity registratyon number Loi-d Eiiiiiskilleii Meinorial Oran(re Society NIC 106JlJ Company number N164?096 Re￿Istered office Sclioinbei'o Hoiise, J68 Cregagli Road: Belfast: BT6 9EY Company Secretary B A Doiyian Auditor Jackson Andi'ews. Chariered Accouiitants & Statiitoiy ALiditoi'. And1￿ House, 60 Gi-eat Victoria Sti-eet, Belfast, BV 7ET Bankers Daiiske Bank, Busines5 Bankiiig. P.O.Box 18J, Doiiegall Sqiiai-e West, Belfast, B T16JS Solicitors Edwai'ds & Co, 28 Hill Street, Belfast, BTI 2LA THE DIRECTORS Tlie dii-ectoi's of tlie charitable COlTJpany al-e its triistees foi- the purpose of chai-ity law. Tlie directors wlio sei-ved tlie coiiipany dLlI'iiig the yeai. wei-e as follows: H M Bisliop S F Brookei. B A Dori-ian R S A Gai-diiiei. Rev M Gibson NRAHenry Rev R R Jolinstone Rev J Mccleaii R G S Mclldooii D NV C Reaiiey RPReid Rev A S Siiiytli O E Steveiisoii Appoiiited ? I JLiiie ?0?? Resigiied ?8 Febi-Llcll'y ?0?? LORD ENNISKILLEN MEMORIAL ORANGE SOCIETY COMPANY LIMITED BY GUARANTEE Page 3 DIRECTORS, ANNUAL REPORT (continued) YEAR ENDED 31 DECEMBER 2022 STRUCTURE, GOVERNANCE AND MANAGEMEI NT PUBLIC BENEI FIT STATEMENT The dii-ectoi-s of Loi-d Enniskilleii Meinorial Oraiige Society confinii that they have had diie I'eoard foi. tlie Oliidaiice on Public Benefit by tlie Cliai'ity Coniiiiission foi. Noithei'n Ireland aiid are pleased to repoit tliat dLlI-iiig tlie yeai. tlie cliai'ilable company c021tiniied to pi'ovide the PLiblic Benefits tliroLiiyII pi'oTriziniiies and seivices ive offei-. Iii paitlCLilar, tlie dii'ectoi's considei. liow plaiined activities will coiiti-ibLlte lo tlie aiiiis and objectives they liave set. Public Benefits: Cliildi-eii and faiiiilies iii iiecessitoiis circLiiiislaiices are assisted aiid poveity is relieved. Fainilies have sufficient I'esoLlI'ces so tliat cliildren's welfare does iiot iiiiduly SLiffei- due to bei'eaveiiient, sickiiess 01- otliei. caiises of povei-lylliardsliip. aiid tlie cal-e aiid developnienl of cl)ildi'eii is not coinproinised. The benefits cali be deinonstrated froin feedback fi'oin oi'ant recipieiits aiid siippoiling 01-gaiiisatioiis. Govei"ning document Loi-d Eni)iskilleii Meiiioi-ial Oi-aiioe Societ)i is a chai'itable company liinited by guarantee and doc5 not liave any sliai'e capital. It Mias incoi-poi'aled 011 I l Noveiiibei- ?016 aiid i-egistei-ed (Is a charity with Tlie Cliai-ity Coiiiiiiission foi- Noithem Irelaiid on 5 Febi-Liai'y ?018. In tlie event of tlie coinpaiiy bciiio woiind up Imeiiibei's are reqiiii'ed to coiiti-ibute an ainoiinl not exceeding £1. Reci'uitment, appointment, induction rf4n(I trainintF The dii-ectoi's I'egLilai-l)' I'eview tlie IEquireineiits of the eliai'itable coinpany and the possibility. of a need foi- additional dii-ectols. Any lie￿, dii'ectors M'ould be appoiiited by i-esolLltion of a Ineeting of all tli¢ directols passed by a Inajoi'ity of tliose pi'esent. Appropriate Iraining aiid indiiction is available to all dii'ectois. Risk managenient Tlie dii-ectoi's liave assessed the inajoi. risks to whicli the cliaritable coiiipaiiy is exposed. in pailiciilai. tIIose I'elated to the ope12tions and fiiiances of tlie cliai'itable coinpany.. aiid are satisfied tliat sysleins are in place to Initioale ali exposLlI'e to Iiiajoi- i-isks. Wheir appi'opi-iate, systeiiis 01- procedure5 liave been establislied to Iniligate tlie i-isks tlie cliaritable coinpaiiy faces. Iiiternal conti-ol I'isks al-e Iniiiiinised by tlie iinpleinentation of pi-ocediii'es foi- autlioi'isation of all ti'aiisactioiis aiid pi'ojects. Procediires al'e iii place to ensiire coinpliaiice witli liealtli ai)d safcty of staff: volLiiileeis. clients aiid visitors. Tliese pi'ocediires al-e pei-iodically reVIe￿,ed at least aniiuall), to eiisiire tliat tliey coiitinue to iiieet Ilie needs of tlie cliai'ilable coiiipaiiy. Oi"ganis&qtion Sti'uctures and relite(I parties Tlie dii'ectoi-s oversee tlie i-Linniiio of tl)e cliai-itable coinpany. Gi'ai)d Oi'aiioe Lodge of li'elaiid 15 I'elated to tlie cliai-itable conipaiiy. OBJECTIVES AND ACTIVITIES Loi'd Eiinisk-i Ilen Meiiioi'i?c l Oi'aiioc Sociely pi-ovidcs ui'(Iiils to i-clieve poveily. LORD ENNISKILLEN MEMORIAL ORANGE SOCIETY COMPANY LIMITED BY GUARANTEE DIRECTORS, ANNUAL REPORT (continued) YEAR ENDED 31 DECEMBER 2022 Page 4 ACHIEVCMENTS AND PERFORMANCC Total incoine toi. tlie yeai- ainoiinted lo £455:) l ) (?0?1 . £456,061). Incoiiie dei'ived fi-oiii doiialioiis and legacies ainounted to £104,4)6 (2021: £97:506) and invesiment iiicoine aiytounted to £)50.877 (?021: £J58,555}. Total expenditui-e foi- tlie )ieai' ainoLiiiled to £451.514 (2021.. £J78:498). The cost of i-aisiiio fLiiids ainoLinted to £iL,54) (2021= £JJ,497) aiid cost of cliaritable activities amounted lo £418.97] {?021: £J45.001). Tlie net iiiconie foi- tlie yeai- before iiivestineiit gai11s or losses ainoiiiited to £J,799 (?0?1 .' £77.56J iiet iiicoiiie). Resei-vcs policy Tlie charity's policy is to Inaiiitain resei'ves at SLicli a level as limits l-lsks froin futLlI'e downliiill iii chai-ity incoine oi. fi'oin iiici-eased expenditLlI-e iii Ilie longei- tei'in, iiicludin(F expenditLlI'e on fixed assets. Tlii5 pi'ovides sufficieiit fiinds to covei. rLiiiiiino costs wliicli inclLide Inaiiaoeiiieiit. admi1iistratioii and suppoil costs. fl'ee reserves al-e tliose Linrestricted i-eserves iiot desigiiated iioi. invested iii fixed assets H'hicli are available foi- oene121 use. The ti'iistees al'e partlclilarly conscioiis tliat volLllltar}' doiiatlOT15 aiid legacy iiicoine cannot be I'elied oli as a coiilinLliliO aiid ceilain 5011rce of incoiiiing i-esoiirces for tlie fulLlI-e aiid is also awai'e of tlie Iieed to guard aoainst tlie vagai-ies of stock Inai-ket perfoi-lnance. Funding Tlie pi'incipal funding is froin doiiations aiid iiivestnient incoine. PLANS FOR FUTURI PERIODS Tlie dii-ectoi's envisage tliere will be no cliaiige iii the cliai'ity's objectives and activities for tlie foi-eseeable future. RESPONSIBILITIES OF THE DIRECTORS Tlie trustees (who al-e also tlie dii-ectors of Loi'd Eiiiiiskilleii Meiiioi-ial Society for the PLlI'poses of colmpany law} al-e I'espoiisible foi. pi-epai'ing the Dii-ectors AiinLial Repoit and tlie fiiiaiicial slaten)eIits iii accoi'dance ivitli applicable law and Uiiited Kiiigdoiii AccoLintiiig Staiidards (United Kingdoin Genei-ally Accepied Accoiinting Pi-actice) iiicliidin(F FRS 10? applicable iii tlie UK aiid Republic of Ii'eland". 'The Fiiiancial Reportiiig Siai)dai-d Tlie laiv applicable to cliai'ities in Noi11ierii li'eliciid I'eqiiiies tlie dii'ectors to prepai'e finaiicial stateineiits foi. eacli fiiiancial period M,hicli give a tl-Lie aiid fail. vieiv of tlie state of affaii's of tlie cliai-itable coinpaiiy and of tlie incoilliiig i-esoLlI-ces aiid application of I'esoiirces: iiiclLidiiio tlie iiicoiiie aiid expeiiditiire: of tlie cliarilable coinpaiiy for tliat pei'iod. LORD ENNISKILLEN MEMORIAL ORANGE SOCIETY COMPANY LIMITED BY GUARANTEE DIRECTORS, ANNUAL REPORT (continued) YEAR ENDED 31 DECEMBER 2022 Page 5 RESPONSIBILITIES OF THE DIRECTORS (coiilinued) In preparing tliese financial stateillents, tlie directors are required to: select suitable accounting policies and then apply them consistently. observe the methods and principles in the Charities SORP 2019 (FRS 102)- make judgements and accounting estiinates thal are i-easonable and prudent. state whether applicable UK Accounting Standards have been followed, subject to any inaterial departures disclosed and explained in tlie financial statements- prepare the financial statements on the going concern basis unless it is inappropriate to presume tliat the cliaritable coinpany will continue in operation. Tlie trustees are responsible for keepints proper accountino records that disclose with reasonable accuracy at any time the financial position of tlie cliaritable company and enable them to ensure that the financial stateinents comply with the Companies Act 2006, Charities Act (Northern Ireland) 2008 and Tlie Charities (Accounts and Reports) RegLilations (Northern Ireland) 20I5. The directors are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and otlier irregularities. The trustees are responsible for tlie maintenance and integrity of the corporate financial information included on the cliaritable company's website. Legislation in the United Kingdom goveming the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. In so far as the directors ar¢ aware: there is no relevant audit inforn]ation of whicli the charitable company's auditors are unaivare. and the directors have taken all steps that they ought to have taken to make theinselves aware of any relevant audit infomation and to establish that the charitable company's auditors are aware of tliat information. INDEPENDEI NT AUDITORS Jackson Andrews Chartered Accountants has indicated their willingness to remain in office and a resolution for their re-election will be proposed at the forthcoming Annual General Meeting. SMALL COMPANY EXEMPTIONS Tliis report has been prepared in accordance with tl)e special provisions for small companies under Part 15 of the Coinpanies Act 2006. Registered office: Scliombei'g House 368 Cregagh Road Belfast BT6 9EY Signed by order of the trustees O E Stevenson Director Date: >>yJ LORD ENNISKILLEN MEMORIAL ORANGE SOCIETY COMPANY LIMITED BY GUARANTEE INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF LORD ENNISKILLEN MEMORIAL ORANGE SOCIETY Page 6 YEAR ENDED 31 DECEIVIBER 2022 Opinion We have audited tlie finaiicial stateineiils of Lord Eiiiiiskilleii Meiiioi'ial Oi-aiige Society (the 'cliai'itable coinpaiiy,) foi. tlie year elided J l Deceiiibei. ?0?2 wliich coinpi-ise tlie Stateineiit of Financial Activities (iiicliidiiio incoiiie and expenditui'e accoLint), tlie Balaiice Slieet, tlie Statenieiit ot Casli Flows and Iiotes to tl)e fiiiancial stateineiils, incliiding a suiiiiiiaiy of sigiiificaiit accolllltiiio policies. Tlie finai)cial i-epoi'ting fi'ainewoi'k that lias beeii applied iii theii- pi'epai?lioii is appl icable laH' ai)d Uiiiled Kiiigdoiii AccoiinliiicJ Staiidai-ds: iiicludiiio Finaiicial Repoi-ting Siandai'd l O? T17e fiiia17cial Repoi-li17g Sia17dai'd applicable ip? Il?e Uk aiid Repiiblic of li-elaiid (Uiiited Kiiigdoin Genei'ally Accepted Accoiiiitino Pi?ctice). lil oiir opinioii tlie fiiiaiicial stateiiieiits= oive a trLie and fail- vieil, of tlie state of tlie cliaritable compaiiy's affaiis as at J l Deceinbei. ?0?2, and of it5 incoining i-esoLlI'ces and applicalion of i'esoui-ces: iiicliidiiio its ii)coiiie aiid expei)ditLlI-e: for the yeai- theii ended. have been pi'opei'ly pi-epared in accoi-dance ￿litI7 Uiiited Kiiigdoin Genei'ally Accepted Accolinting Pi-actice; and have beeii prepai'ed in accordance Miitli tlie requii'einents of the Coinpaiiies Act ?006. Basis for opinion We condLlCted our a15dit iii accordance with Iiitei'national Staiidai'ds on ALiditing (UK)(ISAs(UKI) and applicable law. OLlI- i-esponsibilities undei. those standards al-e fLiiiliei' described in Ilie Aiiditoi--s IESPOI)sibilities for tlie audit of tlie financial slateineiits sectioii of oui- i-eport. We are independent of tlie cliaritable eoiiipan), iii accordance with tlie etliical I'equireinents tliat al-e relevant to oiii- audil of ilie fiiiancial stateinents in the UK: inclLidiiig tlie FRC:s Etliical Standard, cind tlie provisions available foi. sinall entities: in tlie circuinstaiices set oiit in note ?0 to tlie finaiicial stateineiits, aiid we liave fiilfi Iled OLlI- Othei. etliical i-esponsibilities iii accoi-dance witli these reqiiireiiieiits. Wc believe tliat the audit evidence we have obtained is sufficient aiid appi'opi-iate to pi'ovide a basis foi- oui. opinioii. Conclusions relating to going concern In auditing tlie fInaiicial slateiiieiits: we have conclLided that tlie tl'LlStees' Lise of tlie goiiig coiicern basis of accoiiiitino iii the pi-eparation of tlie finaiicial stalenieiits is appi'opi-iate. Based on the woi'k ive liave perfoiiiied, we Iiic ve nol ideiitified any Inatei'ial iiiiceitainlies I'elaliiig to eveiits oi- coiiditions tliat iiidividLially oi. collectivcl),. Inay cast Siuliificaiit doiibt on tlie cliai'itable coiiipaiiy's abilily to coiitiiiiie as a goiiio coiicei-ii foi- a period of at least twelve Inoiiths fi'oin ivlien the fiiiaiicial stateiiients al'e aLltlioi-ised for iSSLIe. Oiii. i-espoiisibilities aiid Ilie i-espoiisibilities of tlie tl-LlStees Miitli respect to