Company registration number: N1021360
Charity Number: NIC106707
Frlends of Ardavon
Company Ilmlted by guarantee
Unaudlted flnanclal statements
31 March 2023

Friends of Ardavon
Company limited by guarantee
Contents
Page
Directors and other information
Directors report
Independant examiner's report
statement of comprehensive income
Statement of financial position
Notes to the financial ststements

Friends of Ardavon
Company limited by guarantee
Directors and other information
Dlrectors
Elizabeth Mccorkell
Seanna Lynch
Jacinta O, Kane
Mary Bell
Jacqueline Garnon
Secretary
Elizabeth Mccorkell
Company number
N1021360
Charlty number
NIC106707
Registered offlco
21 Greenhaw Road
Derry
BT48 7RZ
Accountants
McGroarty Mccafferty & Company Ltd
2 Carlisle Terrace
Derry
BT48 6JX
Bankers
AIB (NI)
Meadowbank
Strand Road
Derry
BT48 7TN
Page 1

Friends of Ardavon
Company limited by guarantee
Directors report
Year ended 31 March 2023
The directors present their report and the unaudited financial statements of the company for the year ended
31 March 2023.
Dlrectors
The directors who served the company during the year were as follows:
Elizabeth Mccorkell
Seanna Lynch
Jacinta O, Kane
Mary Bell
Jacqueline Garnon
Other matters
Ardavon Trust changed their name to Frlends of Ardavon on the 28th April 2017.
Small company provlslon8
This report has been prepared in accordance wlth the provisions appllcable to companies entitled to the small
companies exemption.
This report wa5 approved by the board of directors on 30 June 2023 and signed on behalf of the board by..
Ellzabeth Mccorkell
Director
Page 2

Friends of Ardavon
Company limited by guarantee
Independent examiner's report on the unaudited flnancial statements to the directors of
Friends of Ardavon
We report on the accounts of the company for the year ended 31 March 2023, which are set out on pages 4 to
Respectlve responslbllities of charity dlrectors and examiner;
As the charity directors you are responsible for the pr8paration of the accounts In accordance with the
requirements of the Companles Act 2006. Having satisfied ourselves that the charity Is not subject to audit
under company law, and is eligible for Independent examination, It Is our responsibility to;
examlne the accounts under section 65 of th8 Charities Act 2008;
follow the procedures laid down in the general directions given by the Charity Commlssion for Northern
Ireland under section 65(9){b) of the Charities Act 2008.
stat8 whether particular matters hav8 come to our attention.
Basi8 of Independent examinerfs report
We have examlned your charity ac¢ounts as required under section 65 of the Charities Act and our
examination was carried out in accordance wlth the general directlons given by the Charlty Commission for
Northern Ireland under Section 65{9)(b} of the Charities Act. The examination included a review of the
accounting records kept by the charity and a comparison of the accounts presented with those records. It also
included a consideratlon of any unusual items or disclosures in the accounts, and seeking explanations from
you as charlty directors concerning any such matters.
Our role Is to state whether any materlal matters have come to our attention givlng us cause to believe..
that accounting records were not kept in accordance wlth section 386 of the Companies Act 2006;
that the accounts do not accord with those accounting records;
that the accounts do not comply with the acoounting requirements of the Sectlon 396 of the Companles Act
2006 and the methods and principles of the Charitles Statement of Recommended Practice appllcable to
charities preparing thelr accounts in accordance with the FinanGial Reportlng Standard applicable In the UK
and Republic of Ireland.,
that there is further information needed for proper understanding.
Independent examiner's statement
We have completed our examination and have no concerns in respect of the matters listed above and, in
connectlon with following the directions of the Charity Commission for Northern Ireland, we have found no
matters that require drawing to your attentlon.
On bohalf of:
McGroarty Mccafferty & Company Ltd
Accountants & tax Consultants
2 Carlisle Terrace
Derry
B T48 6JX
Date: 23 October 2023
Page 3

Friends of Ardavon
Company limited by guarantee
statement of comprehensive income
Year ended 31 March 2023
2023
2022
Note
Turnover
Cost of sales
Administrative expenses
(7,875)
(7,875)
{8,113>
Operating1088
(8,113)
other interest receivable and slmllar income
Loss before taxation
2,388
(5,487)
95
(8,018)
Tax on loss
Loss for the financial year and total
comprahenslve InGome
(5,487)
(8,018)
All the activities of the company are from continuing operations.
The notes on pages 7 to 8 form part of these financial statements.
Page 4

Friends of Ardavon
Company limited by guarantee
Statement of financial position
31 March 2023
2023
2022
Note
Flxed assets
Tangible assets
2,544
2,993
2,544
2,993
Current assets
Cash at bank and in h8nd
171,407
176,445
171,407
176,445
Credltors: amounts falllng due
wlthln one year
(620)
(620)
Not curront assets
170,787
175,825
Total assetsloss current Ilabllltles
173,331
178,818
Net assats
173.331
178,818
Capital and reservas
Profit and loss account
173.331
178,818
Membors fund8
173,331
178,818
For the year ending 31 March 2023 the company was entitled to exemption from audit under sectlon 477 of
the Companies Act 2006 relating to small companies.
Dlrectors responsibilit188'.
Th8 members have not requlred the company to obtain an audit of its financial ststements for the year in
question in accordance with section 476;
Th8 dlrectors acknowledge thelr responsibilities for complying with the requirements of the Act with respect
to accounting records and the preparatlon of financlal statements.
These financial statements have been prepared in accordance with the provlsions applicable to companies
subject to the small companies, regime and in accordance wlth Section 1A of FRS 102 'The Financial
Reportlng Standard appllcable In the UK and Republic of Ireland,.
The notes on pages 7 to 8 form part of these financial statements.
Page 5

Friends of Ardavon
Company limited by guarantee
statement of financial position {continued)
31 March 2023
These financial statements were approved by the board of directors and authorised for issue on 30 Jun8
2023, and are signed on behalf of the board by..
Mary Bell
Director
Jacquellne Garnon
Director
Company registration number: N1021360
The notes on pages 7 to 9 form part of these financial statements.
Page 6

Friends of Ardavon
Company limited by guarantee
Notes to the financial statements
Year ended 31 March 2023
General Information
The charity is a private company limited by guarantee, registered In Northern Ireland. The address of
the registered office is 21 Greenhaw Road, Derry, BT48 7RZ.
statement of compliance
These financlal statements have been prepared In compliance with the provlslons of FRS 102, Sectlon
1A, 'The Flnanclal R8POrting Standard applicable In the UK and Republic of Ireland,.
Accountlng pollcles
Basis of preparatlon
The financial ststements have been prepared on the hlstorical cost basis, as modified by the revaluation
of certain financial assets and Ilabllit18s and investment propertles measured at fair value through profit
or loss.
The financial statements are prepared in sterling, which Is thè functional currency of the charity.
Tangible assets
Tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated
depreciation and Impalrment losses.
Any tangible assets carried at revalued amounts are recorded at the falr value at the date of revaluation
less any subsequent accumulated depreciation and subsequent accumulated impairm8nt losses.
An increase In the Carrying amount of an asset as a result of a revaluation, Is recognised in other
comprehensive income and accumulated In capital and reserves. except to the extent it reverses a
revaluation decrease of the same asset previously recognised in profit or loss. A decrease In the
carrying amount of an asset as a result of revaluatlon Is recognised in other compreh8nslve income to
the extent of any previously recognised revaluatlon increase accumulated in capital and reserves in
respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation galns
accumulated in capital and reserves In r8spect of that asset, the excess shall be recognised in profit or
loss.
Depreclatlon
Depreciation is calculated so as to wrlte off the cost or valuation of an asset, less its residual value,
over the useful economic life of that asset as follows..
Fittings fixtures and equipment
Motor vehicles
150/0
200
reducing balance
straight line
If there is an indication that there has been a significant change In depreciation rate, useful life or
residual value of tangible assets, the depreciation is revised prospectively to r6flect the new estimates.
Llmited by guarantee
This company is limited by guarantee, in the event of the company being wound up, each agrees to pay
£1.
Page 7

Friends of Ardavon
Company limited by guarantee
Notes to the financial statements (continued)
Year ended 31 March 2023
Loss before taxatlon
Loss before taxation is stated after ¢hargingl(crediting):
2023
2022
Depreciation of tangible assets
449
528
Tanglble assets
Fixtures,
fittings and
equipment
Motor
vehicles
Total
Cost
At 1 April 2022 and 31 March 2023
Depreciation
At 1 April 2022
Charge for the year
45,031
31,775
76,808
42,038
449
31,775
73.813
449
At 31 March 2023
42,487
31,775
74,262
Carrying amount
At 31 March 2023
2,544
2,544
At 31 March 2022
2,993
2,993
Credltors: amounts falllng due within one year
2023
2022
Other creditors
620
620
Related party transactions
There were no related paty transactions in the year under r8view.
Controlllng party
The control of the charitable company lies with the directors.
Page 8

Friends of Ardavon
Company limited by guarantee
The followlng pages do not form part of the statutory accounts.

Friends of Ardavon
Company limited by guarantee
Detailed income statement
Year ended 31 March 2023
2023
2022
Overheads
Administrative expenses
(7,875)
{8,113)
(7,875)
(8,113)
Operating loss
(7,875)
(8,113)
Other interest receivable and similar income
2,388
95
Loss before taxatlon
(5,487)
(8,018)

Friends of Ardavon
Company limited by guarantee
Detailed income statement (continued)
Year ended 31 March 2023
2023
2022
Overheads
Admlnlstratlve 6xpenses
Volunteer expenses
Holiday and recreatlon expenses
Motor expenses
Accountancy fees
Bank charges
Charitable donations
Depreciation of tangible assets
(780)
{2,353)
(3,551)
{673)
(69)
<816)
(1,780)
(4,096)
(673)
(120)
(100)
{528)
(449)
(7,875)
(8,113)