K MAGILL & COMPANY
Charl Number: 107013
Friends of Cabra
Annual Re
ort and Unaudited Financial Statements
for the flnancial
ear ended 31 Au
ust 2024
'Accountingfor your fvture"
BALLYGAWLEY I DUNGANNON I BELFAST I www.magillaccountanis.co.uk
CHARTERED
COVNTAI4T5

Friends of Cabragh
CONTENTS
Pag•
Reference and Administrative Information
Trustees, Report
Statement of Trustees, Re8ponsibilrties
Independent Examinerfs Réport
Statement of Financial Activities
Balance Sheet
Notes to the Financial Stalement3
9-10
Supplementary Information relating to the Financial Statements
12

Friends of Cabragh
REFERENCE AND ADMINISTRATIVE INFORMATION
Trustees
Mrs Claire McKillion
Mrs. Linda Corrigan
Mrs. Nuala McK6nna
Charlty Numbor In Northern Ireland
107013
Prlnclpal Addr•••
10 Whites Road
Dungannon
Co. Tyrone
BT70 3AN
Northem Ireland
Indopondonl Eximln•r
K Magill and Company
Chartered Accountants
2 Church Street
Ballygawley
Dungannon
Co. TYr¢￿e
BT70 2HB
Northern Ireland
B•nker•
Danske Bank
54 Market Square,
Dungannon
Co Tyrone
BT70 1AB
Northern Ireland

Frlonds of Cabragh
TRUSTEES, REPORT
for tha financial yèar gnded 31 August 2024
The trustees present thelr Trusl8es' R8POrt and the unaudlled flnandal stat8ments for th8 flnanclal year ended 31
August 2024.
Th8 financial Statements are prepared In accordanc8 wlth FRS 102 Th8 Flnandal Reportlng Standard applicable in
th8 UK and R8publi¢ of Ireland. and Accounllng and Repo￿n9 by Charities: Statemenl of Recommended Pr8di¢e
applicab18 to charities preparing their finanrial stat8m8nts In a¢A)rdance the Financial Reporting Stsnd8rd
applicable in th8 UK and Republic of Ire5and IFRS 102).
Th6 Trustees, R8POrt contains the infomalion required to be provided in Ihe Trustees, Annual Report under the
Statement of Recommended Praclice (SORPI guidelin8s. The trustees of the charity are also charity truslees for the
purpose of charity law and under th• charlty's constitution are known 88 m8mb8rs of the board of Iruslees.
In th18 report the trustees ol Friend8 of Cabragh present a Summary of its purpose. gov•m8n¢6, a¢tlvlUo8,
achiavoments and financ85 for the financial financial year 31 August 2024.
Mliglon, Obloctlv•s and Strat•gy
Mls8lon Stat•m•nt
Obj8CtIV8s and Activitles
Friends of Cabragh are a group of volun18ers who come together to support the Iccal prfmary school of St Marys
Cabragh and 8nhanco the oducational oxporienco of the childr8n att•nding. Tho Charity support the local school by
me8tlng wlth tho principal to dlscuss 11 there are additlonal 8ducatlonal voluntary support that tho Charlty can
provide. Ttho Charity organise fundrai3in9 ovonls to an8￿0 them to ralso funds that aro then used to wrchaso
6ducatlonal resourc8s or equlpm8nt for the chlldren of the school. Th• ben6ltts wlll b8 demonstrated by 8SS8S81ng
and evaluallng the out¢ome of 8clivltl85 provlded by Frlends of Cabragh through quoswonalres and fvedback from
pupils, staff and p8rents. Th8r8 18 no hami arlslng from our purpogos The ben8flciarie8 arn the pupll8, 8taff and
families of Si Marys Cabr8gh Pdmary School. Thore is no pdvat8 bonofit from our purposes.
Flnanclal R•vl•w
Durfng the year ended 31 August 2024, FrlerKls of Cabragh produ¢•d a surplus of £12,524.12023'. £406). At the and
of the financial year the ch8rlly had assot8 of £16,48212023- £3,958) and 1lablli11o8 of £O12023- £01.
It is tho policy of Friends of Cabragh to retain a level to covor any unforo$0on expenditure and allow the chartty
to ¢onllnue Sn operation.
Th• tru$t808 do not forasae any flnanclal Is$ue8 In the fore88éabl• futuro.
R•iutt• and Dlvld•nd•
Tho not assots of the Gharity have increased by £12,524.
Compllanc• wlth S•ctor-Wld• Logl•latlon and Standards
The Charfty angag8s prop8Gtlvely with leglslatlon. standards and ¢odo8 whkh arn developed for tho 8￿tOr. Frl•nd8
of Cabragh subscdbes lo and Is compllant wllh the followlng..
Tho Charltlo8 SORP {FRS 102)
Approv•d by lh• Board of Tru•t••• on 18 Nov•rnb•r 2024 and •1gn•d on It• b•half by:
alr• McKllllon
Trus1••
rs. Llnda Corrlgan
Tru•t

Frlends of Cabragh
STATEMENT OF TRUSTEES. RESPONSIBILITIES
for the financial year ended 31 August 2024
The trusle6s aro responsible lor prepariThJ tt16 financial statements In accordance wSth applkable law and
ragulations.
Th8 law applIca￿e to charities In Nothem Iréland requlres the trustees to prepare financial statemenls for 6ach
financial year which give a true and fair view of the assets, Ilabililigs and financial F)osition of th8 charity as al the
financial year end dalè and of thè surplus or dellclt of Ihe charityy and otherwiso comply wlth the chariti￿ Act
INorth•m Ireland) 2008.
In preparing th8s8 financial slatemants, the trusl&o$ are required to-
select sull8ble accounltng pollcles and apply th8m consist8ntly-
observe the methods and principles in the Chari1I6s SORP
makè judgements and 8stimat8S that are reasonable and prudent.,
stale whether the financial slal&ments have been prepared in accordance wllh th8 rdov8nt flnan¢481 feporting
framewoth. idenlfy those standards, and not8 the èffect and the r&a$ons for any material d&partur8 from those
8landards', and
prepare the flnancial stst8ments on th8 going concem basis unles811 Is Inapproprfat8 lo pr8sum8 that the charlty
will continuo In operallon.
Tho trust888 confimi that they hava compllgd wllh tha above r8qulrem8nt8 In preparlng the financi81 stalemonts.
The trustees are responsible for ke8ping adeqLtate accounllng records that are SLrffi¢lent to show and explaln lh8
charity8 transactions and disclose with roasonabl8 accuracy at any Ilmo the flnanclal po$ltlon of the charity and
8n8ble them to ensure that the financial statgmonts eompty w+th lh8 Ch8ritl88 Act (Northern Ireland) 2008. Thay ar•
also rosponsible for safeguardlng the assets of th• charfty and h6nco for taklng roasonablo steps for the proventlon
and dalocllon of fraud and other Irregulartll88.
Approv•d by th• BHrd of TN*t••• on 18 Novemb•r 2024 and ¥lgn•d on Its b•h•lf by:
Mrn Clalr• McKllllon
Truit
Llnda CorrSg*n
Tru•l••

Friends of Cabragh
INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF
TRUSTEES OF FRIENDS OF CABRAGH
We hav8 examined the finan￿al $tstemenls of the charity for the financial year ended 31 August 2024, whith
comprise the Statemenl of Financial Activitl8S, the Balance Shèet and the related notes.
This report is made solely to the chanty's members. as a body, in accordance wth th8 Charities Act (Northèm
Ireland) 2008. Our work has been undertaken so that we might compile the financial statements that we have been
8nga98d to compile, report to the Board ol Trustees that we have done so. and slate those matters Ihal we have
agreed lo state to them in this report and for no other purpose. To the fullest extent permitted by law. we do not
acG8pI or assume responsibility lo anyone other than the charity and the charity's members, as a body, for our work,
or for this report.
Re8PeCtlv8 r08ponslbllltlM of tru8t608 and examln•r
The charity's trustees are responsible for the preparation of the financtal staleménls in accordance with the
requirements of the Charities Act (Northern Ireland) 2008. The charity's trustees consider thal an audit is not
requif8d for this financial year under the Charities Act (Northern Ireland) 2008 and that an independenl examination
18 required.
It is our responsibility lo..
examine the finanoal statements under section 65 of the Charities Act.,
follow the procedures laid down by the general Direcbons given by the Charity Commission for Northem Ireland
under secliorn 6519llbl of the Charities Act". and
stale whether particulaf matters have come to our attention.
Ba$S8 of Inde￿ndent ox•mlnof• report
We have examined your charity financial statements a8 required under secb'on 85 of the Charities Act and our
examination was carried out in accordance with the general Directions given by the Charity Commission for Northem
Ireland under section 65(9}Ibl of the Charities Act. An examination indudes a review of the accounting records kept
by the tharity and a comparison of the finanaal statements presented wth those records. It also Indudes
consideration ol any unusual items or di￿10$UreS in the financial slalements and seeking explanations from the
trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be
required in an audit and consequently no opinion is given as lo whether the accounts present 8 'tru6 and fairf view
and the report 1$ limited to th08e matters sel out in the statement below.
In connection with our examination, no matter has ¢om8 to our attentr'on whi¢h gives us cause to believe that in, any
material re8P8Ct'.
accountsng ￿cordS were not kept in accordance with section 63 of thé Charities Act
the financial statements do not accord with those accounting records
the financial statements have not been prepar8d in accordance with the Slalement of Recommended Practice
applie2ble to charities preparing their accounts in accordance with the Finan&al ReFKJrting Standard applicable in
the UK and Republic of Ireland IFRS1021
there is furthef infomation naelaed for a proper understanding of the accounts to be reached.
Independent examlnerfi •tstem•nt
We have no concems and have come across no other matters in connection with the examination to which attenbon
should be drawn in this report in order to enable a proper understanding of the finanaal statements lo be reached.
Kl¢r•n IAag
BS¢ (Econ) FCA FCPA AFTA
K MAGILL AND COMPANY
Chartered A￿OUntantS
2 Church Street
Ballygawley
Dungannon
Co. Tyrone
BT70 2HB
Northern Ireland
Dato: 18 Novembor 2024

Friends of Cabragh
STATEMENT OF FINANCIAL ACTIVITIES
for the financial year ended 31 August 2024
Unro¥trlctod Reslrlctgd
Fund•
Funds
2024
2024
Total Unrestricte(l Restricted
Funds
Funds
2023
2023
Total
2024
2023
Note•
Income
Voluntsry Inc£)me
Activities for genératsng
funds
500
63,367
500
55,357
162
3,982
162
3,982
1.990
Total In¢omlng ro•ourc•s
53,887
1,990
65,857
4,144
4,144
Expendltur•
Raising fund8
Other expenditure
3,604
37,739
3,604
39.729
130
935
130
3,608
1,990
2,873
Total Exp•ndltur•
41.343
1,990
43,333
1,065
2,873
3,738
Net Incomlngloutgolng
r••ourc•8 befor¢
trnn•f•r•
Gross transfers be￿88n
funds
12,524
12,524
3,079
12,673)
N•t movem•nt In lund•
for the flnanclal y•ar
12,524
12,524
3,079
12.873)
R•eoncSllatlon of fund•
Balances brought forward at
1 September 2023
3,958
3,958
879
2,873
3,552
8alanco• ¢arrl•d forward
•t 31 Augu•t 2024
18,482
18,482
3,958
3,958
The Statement of Financial Activitie8 includes all gains and1088es recogni8ed in the finanoal year.
AJI income and expenditure relate to continuing adivities.
The notes on pa9e8 9 10 10 fom part of the finanaal 8lalement8

Friends of Cabragh
BALANCE SHEET
as at 31 August 2024
2024
2023
Curr•nt A$••ts
Cash at bank and in hand
16,482
3,958
N•t Curr•nt Ass•ts
16.482
3,958
Total Ass•ts l••• Curr•nt Llabllltlos
16,482
3,958
Fund8
General fvnd lunreslrlctsd)
16.482
3,958
Totsl funds
16,482
3,958
Approv•d by th• Board ol Trn•t••• and •uthorlMd for l••u• on 18 Nov•mb•r 2024 •nd 8lgn•d on Its b•h•lf
by
Mrn Clalr• McKllllon
Tru•t••
Mrs. Llnda Corrlg•n
Trust••
Th• notas on pag•s 9 to 10 lomi part of finandal $tatem•nts

Friends of Cabragh
NOTES TO THE FINANCIAL STATEMENTS
for the finanoal year ended 31 August 2024
GENERAL INFORMA TION
Friends of Cabragh is a charity incorporated in Northern Ireland. The registered office of the chanty is 10
Whites Road, Dungannon, Co. Tyron8, BT70 3AN, Northern Ireland which is also the principal place of
business of the chanty The financial statements hav8 been presented in Pound Stefling (£1 which is also the
functional currency of Ihe Charity.
SUIAMARY OF SIGNIFICANT ACCOUNTING POLICIES
The following accounting polioes havé been appliéd consistentty in dealing items which are considered
material in relation to the charity's finanaal statements.
Ba•18 ol preparntlon
The financial statements have been prepared on the going concern basis under the historical cost
conventson, modified to include certain items 8t fair value. Th8 fin8noal $tat8menls hav8 been prepared in
accordance with the Ststemenl ol Recommended Practice ISORP} "Accounting and Reporting by Charities
preparing their accounts in accordance with the Financial Reporb"ng Standard applicable in the UK and
Republic of Ireland FRS 102" applying Section 1A of that Slandard.
As pemitted by the Companies Act 20C6, the charity has varied the standard formats in that act for the
Statement of Financial Activities and the Balance Sheet. Departures from the standard fornats are to CA)mpty
with the requirements of the Chantses SORP and are in compl￿nCe wrth section 4.7, 10.6 and 15.2 of that
SORP.
Statom•nt of eompllance
The financial ststemènts of the charity Yor the finanaal year ended 31 August 2024 have been prepared on
the going concern basis and in accordance with the Statement of Recommended Practice ISORPI
"Accounkn'ng and Reporting by Charities preparing their accounts in accordance wrth the Finanri81 Reports'ng
Slandard applicable in the UK and Republic of Ireland FRS 102" applying Section 1A of that Standard.
Incom•
Voluntary in¢om6 or capital 18 induded in the Statement of Finanaal Atxivilies vthen the Chanty is legalty
entitled lo it, its financial value can be quantified with reasonable certainty and there is re8sonable txrtainty
of its ultimate receipt. Grants lor activitie$ are recognised as income when the related conditions for legal
enlillemeni have been mel. All other income ia ac￿nted for on an accruals ba818.
Expendlturn
All resources éxpended are accounted lor on an accruals basis. Charitable activities indude cost8 of gérwces
and grants, support costs and depreciation on related assets. Costs of generating lunds similarly indude
fundraising activities. Govemance o)sts are those asS￿l3ted with constitutional and statutory requirements.
Ca•h at b•nk Ind In hand
Cash at bank and in hand comprises cash on deposit at banks requiring less than three months notice of
withdrawal.
INCOME
DONATIONS AND LEGACIES
Unr•$trlctod Rmtrlclod
Fund•
Fund•
2024
2023
Donations
soo
500
162
OTHER TRADING ACTMTIES
Unr••trlcted Ré8trl¢ted
Funds
Funds
2024
2023
Fundraising
Grants
53,367
63.367
1,990
3,982
1.990
53.367
1.990
55,357
3.982

Friends of Cabragh
NOTES TO THE FINANCIAL STATEMENTS
continued
for Ihe financial year ended 31 August 2024
EXPENDITURE
RAISING FUNDS
Dlre¢t
Costs
Other
Costs
Support
Cost•
2024
2023
Raising funds
3,604
130
OTHER EXPENDITURE
Dlr•ct
Co•ts
Othér
Co8t•
Support
Co•t•
2024
2023
Administrative expenses
39,729
39.729
3.608
RESERVES
2024
2023
At 1 September 2023
Surplus for the financ$81 year
3,958
12,524
3,552
At 31 Au9usI 2024
16.482
3,958
POST.BALANCE SHEET EVENTS
There have been no 8ignificanl events affecting the Charity since thé finanryal yèar-end.
10

FRIENDS
F CABRAGH
UPPLEMENTARY INFORMATION
RELATING TO THE FINANCIAL
TATEMENT
R TH
FINANCIAL YEAR ENDED
1 AUGU
T 2024
11

Friends of Cabragh
SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS
Operating Statement
for the financial year ended 31 August 2024
2024
2023
Incorn•
Oonalions
Family Fortunes
Hall¢)ween Disco
Christmas Disco
Sensory Garden opening day
Grants
500
52.629
738
162
810
3,172
1,990
55,857
4.144
Cost of g•n•ratlng fund•
FaM￿lY Fortunes
Christrias Disco
3,604
130
3,604
130
Gro•• •urplu•
52.253
4.014
Exp•n••s
Educational equipment and ￿SoUrceS
8ank charges
General expenses
Subscriptsons
39,566
3,423
40
99
145
39,729
3,808
N•t •urplu•
12.$24
The supplementary informalion does not fom part of Ihe finanoal statements
12