K MAGILL & COMPANY
Chorlty Numb•r: 107013
Friends of Cabragh
Annual Report and Unaudited Financial Statements
for the financial year ended 31 August 2023
Accoiinting for yoiir futiire"
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CHARTEftED
ACC¢XNTANIS

Friends of Cabragh
CONTENTS
Reference and Administrative Information
Page
Trustees, Report
Statement of Trustees, Responsibilities
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
9-10
Supplementsry Information relating to the Financial Statements
12

Friends of Cabragh
REFERENCE AND ADMINISTRATIVE INFORMATION
Trusto•s
Mrs. Linda Corrigan
Mrs. Claire McKillion (Appointed 22 November 20221
Mr5. Nuala McKenna (Appointed 22 November 2022)
Mrs. Catherine Corrigan (Resigned 22 November 2022}
Mrs. Michelle Foster (Resigned 22 November 20221
Charlty Numbor In North•rn Iroland
107013
Prlnclpal Addras•
10 Whiles Road
Dungannon
Co. Tyrone
B T70 3AN
Northern Ir&land
Indopendont Examlner
K Magill and Company
Chartered Accountants
2 Church Street
Ballygawley
Dungannon
Co. Tyrone
BT70 2H8
Northern Ireland
Banker8
Danske Bank
5-6 Market Squarè,
Dungannon
Co Tyrona
BT70 1AB
Northern Ir6land

Friends of Cabragh
TRUSTEES. REPORT
for the financial year ended 31 August 2023
Thé trustees present their TnJsle8s' Report and the unaudited financial statements lor the financial year ended 31
August 2023.
The financial slalemenls are prepared in accordance with FRS 102 Yhe Financial Reporting Standard applicable in
the UK and Republic of Ireland" and Accounting and Reporting by Charities.. Statement of Recommended Practice
applicable lo charities preparing their financial statements in accordance with the Financial Reporting Standard
applicable in th6 UK and Republic of Ireland IFRS 1021.
The TTuslees' Roport ¢ontains the information required to be provlded in the Trustees, Annual Report under the
Statement of R6commendad Practice ISORPI guidelines. Th8 trust8es of the charity are also charity trustees for the
purpose of charity law and under the charity 5 con51itulion are known as members of the board of Iruslee5.
In this report the Iruslees of Friends of Cabragh present a summary of its purpose, govemance. aclivilies,
achievements and finances for the financial financial year 31 August 2023.
Mlsslon, ObJ•ctlv•s and Strategy
MSs8lon Statement
Objectives and Activities
Friends of Cabragh are a grotsp of volunteers who come together lo support the local primary school of Sl Marys
Cabragh and enhance the educational experience of the children attending. The Charity support th8 local school by
meeting with the principal lo discuss if ther8 are additional educational voluntary support thal the Charity can provide.
The Charity organise fundraising events lo enable them lo raise funds that are then used lo purchase educational
resources or equipment for the children of the school. The benefits will be demonstrated by asse$5ing and evaluating
the outcome of activities provided by Friends of Cabragh through queslionaires and fe&dback from pupils, Staff and
parents. There is no hafm arising from our purposes The beneficiaries ar& the pupils, staff and families of St Marys
CabTagh Primary School. There is no private benefit from our purposes.
Flnanclal R•vlew
During the year end8d 31 August 2023, Friends of Cabragh produced a surplus of £406.12022'. £2,554).
Al the end of th8 financial year the charity had assets of £3,958 {2022'. £3.552) and liabilities of £0. 12022.. £0). 11 is
the policy of Friends of Cabragh lo relain a level lo cover any unfO￿Seen expenditure and allow th8 chanly lo
continue in opgralion.
The trustees do not foreseé any financial issues in the foreseeable future.
Compllance wlth Se¢tor.Wlde Loglslatlon and Standards
The Charity engages pro-actively with legislation, standards and codes which are developed for the sector. Friends of
Cabragh subscribes lo and is compliant with the following..
The Charities SORP IFRS 102)
Approv•d by th• Board of Tru•toe• on 8 Nov•mb•r 2023 and slgned on Iti behalf by..
i;n.I
Mrs. Clalre McKillion
Trustee
Inda Corrlgan
Trustee

Friends of Cabragh
STATEMENT OF TRUSTEES. RESPONSIBILITIES
for the financial year ended 31 August 2023
Thè Iruslees are responsible for preparing the financial slalem8nts in accordance with applicable law and regulations.
The law applicable lo charities in Northem Ireland requires the Iruslees lo prepare financial ststements for each
financial year which give a true and fair vi8w of the assets, liabilities and financial position of the charity as at the
financial year end dale and of the surplus or deficit of the company and otherwise comply with the Charities Act
(Northern Ireland) 2008.
In preparing these financial s1818menls. the Iruslees are required lo..
select suitable accounting policies and apply them consistently..
observe the m&lhods and principles in the Charilios SORP
make judgements and estimates that are reasonable and prudenl..
slate whether the financial slalemenls have been prepared in accordance wilh the r818vant financial reporting
framework, identify those standards, and nole th8 effect and the reasons for any material departure from those
standards., and
prepare the finanGial ststements on the g0Sng concern basis unless it Is inappropriate to presume that the
company will continue in operation.
The trustees confirm that they have complied with the above requirements in preparing Ihe financial statements.
The Iruslees are responsible for keeping adequate accounting records that 8r6 sufficient lo show and explain the
charity's transactions and disclose with reasonable aocuracy al any lime the financial position of the charity and
enable them lo onsure that the Tinancial slalem6nts ¢omply with the Charities Act (Northgm Ireland) 2008. 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 irregulariti8s.
Approved by tho Board of Trust••• on 8 Nov•mber 2023 and *lgn•d on It• b•h4lf by.,
Mri. Clalr• McKllllon
Trustee
Mrs. Llnda Corrlgan
Truste•

Friends of Cabragh
INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES
OF FRIENDS OF CABRAGH
We have examined the financial statements of the charity for the financial year ended 31 August 2023, which
comprise the Slalement of Financial Activities, the Balance Sheet and the relaled notes.
This report is made solely to the charity's members, as a body, in accordance with the Charities Act (Northem
Ireland) 2008. Our work has been undertaken so th81 we might compile the financial statements that we have been
engaged lo compile, report lo the Board of Twslees that we have done so, and stale those mallers Ihal we have
agreed to slate lo them in this report and for no olh&r purpose. To the fullest extent permilled by law, we do not
accept or assume re$ponslbility to anyone other than the charity and the charity's members, as a b¢)dy, for our work,
or for this report.
R•3POCtlv• ro$ponslbllltlo8 of tf UStee$ and examlner
The charity's Iruslees are responsible for the preparation of the flnancial statements in accordance with the
requirements of the Charili8s Act (Northem Ireland) 2008. The charity's Iw51ees consider that an audit is not requir&d
for this financial yéar under the Charities Act (Northern Ireland) 2008 and that an independent examination is
required.
It is our re$pon$ibility lo..
examine the financial statem6nls under section 65 01 th8 Charities Act.
follow the procedures laid down by the gener81 Dir8clions given by the Charily Commission for Northern Ireland
under section 65191{bl of the Charities Act, and
slate whether particular rnalters have come lo our attention.
Ba•ls of Ind•p•nd•nt •xarnln•r'• r•port
We have examined your charity financial statements as required under secllon 65 of the Chartlies Act and our
examination was carried out in accordance with the general Oirections given by the Charity Commission for Northern
Ireland under section 6519llbl of the Chanlies Act. An examination includes a review of the accounting records kept
by the charity and a comparison of the financial slalemenls presented with those r8cords. It also includes
consideration of any unusual items or disclosures in the financial slalemenls and sèeking oxplanations from the
Iruslees concerning any such mallers. The procedures undertaken do not provide all the evidence that would be
required in an audit and consequently no opinion is given as lo whether the accounts present a 'true and fair. view
and the roport is limited lo those mallors sel out in the $lalemenl below.
In connection wllh our gxaminallon, no maller has com• lo our attention which giv6$ us cause lo believe that in, any
material respe¢i'.
accounting records were not kept in accordance with section 63 of the Charities Act
the financial slalemenls do not accord with those accounting records
the financial statements have not been prepared in a¢cordanee with the Sial8m8nl of R8commended Pracli¢e
applicable lo charities preparing their accounts in accordance with the Financial Rewrtin9 Siandard applicable in
the UK 8nd Republic ol Ireland IFRS1021
there is further information needed for a proper understanding of the accounts lo be reached.
Indepond•nt oxamlner's stat•ment
We hav8 no concerns and have come across no othèr matters in connection with the examination to which attention
should b8 drawn in this report in order lo enable a prop8r understanding of the financial slalem8nls to ￿ r8ached.
Kleran Mag
Sc {Econl F
K MAGILL AND COMPANY
Chartered Accountants
2 Church Street
Ballygawley
Dungannon
Co. Tyronè
BT70 2H8
Northern Ireland
TA
Date: 8 Nov•mb•r 2023

Friends of Cabragh
STATEMENT OF FINANCIAL ACTIVITIES
for the financial year ended 31 August 2023
UnroStrScted Re$trlct•d
Funds
Fund•
2023
2023
Total Unreslricled Restricted
Funds
Funds
2022
2022
Total
Not•$
2023
2022
In¢oma
Voluntary Income
Activities for generating
funds
Investments
162
3,982
162
3.982
2,203
9.729
11,932
Total Incomlng resources
Expondltura
4,144
4,144
2.204
9,729
11.933
Raising lund$
Other expenditure
130
935
130
3.608
2,673
2.323
7.056
9,379
Total Expendlturo
1,065
2.673
3.738
2.323
7,056
9,379
Net Incomlngloutgolng
resources before
tr•n8for•
Gloss transfers betW8en
funds
3,079
12.6731
406
11191
2,673
2,554
N•t movement In funds
for tho flnancial year
R•¢on¢lllatlon ol lunds
Balances brought forward al
1 September 2022
3.079
{2,673}
406
{1191
2,673
2,554
879
2,673
3.552
998
998
alan¢•• carrl•d forward
at 31 Augil•t 2023
3,958
3,958
879
2,673
3.552
The Slalemenl of Flnancial Activities includes all gains and losses recognised in the financial year.
All income and expenditure relate lo continuing aclivilies.
The notès on pages 9 10 10 fom) part of the Iinanaal statements

Friends of Cabragh
BALANCE SHEET
as al 31 August 2023
2023
2022
Current Assets
Cash al bank and in hand
Note$
3,958
3,S52
N•t Current Assots
3,958
3,552
Total Asséts 108$ Current Llabllltl•$
3.958
3.552
Funds
Reslricled funds
General fund {unreslricledl
Total fund•
2,673
879
3,958
3,958
3,552
Approvod by th• Board ol Tru•te•s and authorl8•d for Is•u• on 8 November 2023 and slgned on Its bfrhalf by
Mrs. Clalro M¢Kllllon
Tru¥te•
rs. Llnda Corrlgan
Tru•t••
The notes on pages 9 10 10 form part of the finan¢ial statements

Friends of Cabragh
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 August 2023
GENERAL INFORMATION
Friends of Cabragh is a charity incorporated in Northern Ir8land. The registered office of the charity is 10
Whites Road, Dvngannon, Co. Tyrone, BT70 3AN, Northem Ireland which is also the principal place of
business of the charity. The financial slalemenls have been presented in Pound Sterling {£) which is also the
functional currency of the charity.
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The following accounting policies have been applied consistently in dealing with itèms which are considered
material in relation to the charity's financial statements.
8a•l¥ of pr•paratlon
The financial slalemenls have been pr&pared on the going concern basis under the historical cost
convention. modified lo include certain items at fair value. The financial slalemenls have been prepared in
accordance with the Slalem8nl ol Recommended Practice ISORPI "Accounting and Reporting by Charities
preparin9 Ih8ir accounts in accordance with the Financial Reporting Standard applicable in the UK and
Rfrpublic of Ireland FRS 102" applying Section 1A of that Standard.
As permitted by the Companies Act 2006, the charity has varied the standard formals in that act for the
Slalemenl of Financial Activities and the Balance Sheet. Departures from the standard fomials are lo comply
with the requir&ments of Ihe Charities SORP and ar8 In compliance with Saction 4.7, 10.6 and 15.2 of Ihal
SORP.
Statament of compllance
The financial slalemenls of th8 charity for the financial year ènded 31 August 2023 have been prepared on
the going concern b8$is and in accordance with the Sialemenl of Recommended Pra¢lice ISORPI
'Accounling and Reportino by Charities preparing their accounts in accordance with the Financial Reporting
Standard applicable in the UK and Republic of Ireland FRS 102. applying Section 1A of that Standard.
In¢om•
VolLJnlary incom& or capital is included in thé Sialement of Financial Activities when th& charity is legally
enlilled lo it, its Tinancial value can be quanlifie¢J with reasonable certainty and there is reasonabl8 certainly of
ils ultimate receipt. Grants for activities are recognised as income whan the related conditions for 18g81
enlillem8nl have been mel. All other Income is accounted for on an accruals basis.
Exp•ndlturn
All resources expended are accounted for on an aGcrual$ basls. Charilable activities include costs of seNices
and grants, support costs and depreciation on related assets. Costs of generating funds similarty include
fundraising aclivllies. Governance costs are those associated wllh conslltulional and statutory reqviremenls.
Cash at bank and In hand
Cash al bank and in hand comprisès cash on deposit al banks requiring 18ss than three months notice of
withdrawal.
INCOME
DONATIONS
Unr•strlct•d R•strlctod
Funds
Funds
2023
2022
Donations
162
162
ACTIVITIES FOR GENERATING FUBNOS
Unr•strlct8d Rostrlctèd
Funds
Fund$
2023
2022
Fundraising
Grants
3,982
3.982
2,203
9,729
3.982
3,982
11,932

Friends of Cabragh
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 August 2023
INVESTMENTS
continued
Unrostrlcted Restrlctod
Funds
Funds
2023
2022
Investments
EXPENDITURE
RAISING FUNDS
Dlroct
Costs
Other
Cost$
Support
Costs
2023
2022
Raising funds
130
130
OTHER EXPENDITURE
Dlr•¢t
Costs
Other
Costs
Support
Costs
2023
2022
Adminislralive expenses
3,608
3,608
9.379
INVESTMENT AND OTHER INCOME
2023
2022
Bank Interest
RESERVES
2023
2022
Al 1 Sopl8mb6r 2022
Surplus for the financial y8ar
Al 31 August 2023
3.552
406
998
2.554
3,958
3,552
POST4ALANCE SHEET EVENTS
There have been no significant events affecting the Charity since the finanGial yearryend.
10

FRIENDS OF CABRAGH
SUPPLEMENTARY INFORMATION
RELATING TO THE FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 31 AUGUST 2023
11

Friends of Cabragh
SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS
Operating Slalemenl
for the financial year ended 31 August 2023
2023
2022
Income
Donations
Christmas Disco
Sensory Garden opèning day
Coffee morning
Grants
162
810
3,172
2,203-
9,729
4.144
11,932
Cost of g•n8ratlng funds
Christmas Disco
130
130
Gro81 8urplu8
4.014
11,932
Expen•••
Educational equipment and resources
Bank charge5
General expenses
Subscripth'ons
3.423
40
9,156
27
80
116
145
3,608
9,379
Mi$cellaneou8 income
Bank interest
Net 8urplu•
406
2,554
The stspplemenlary infomialion does not fom part of the financial slalements
12