REGISTERED COMPANY NUMBER: N1654518 (Northern Irelgnd) REGISTERED CHARITY NUMBER: 1117122 LDuffy&Co Chartered Ae¢ount8nts 12 (ttn Street BT48 7EG
Fo le River ntents of the Fin 31 March 2026 Page Report ofthe Th1¢¢5 Independtnt Examinels R¢Ex)rt Statemertt of Financiai Activiti¢5 Balance Sheet Notes to the Financia] Statements 5 to 8 D¢tsiled Statement of Finan¢iai Activitie5
F le River Garden for the Yew Ended 31 March 2026 The trystee5 who are 89 directors of the charity for the purtK)ses of the Companies Art 2006, present their report with the riDan¢ial stsiemenis of th¢ charity for the year eRded 31 March 2026. Th¢ trusrees have a&)pted the provisions of Accounting and Rwrting by ChaTiti¢s: Statement of Reeommended Practice appli¢able to ¢haritL¢S prtparing their accounts in accordhncc with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) (efftIve l January 2019). STRUCTURE, GOVERNANCE AND MANAGEMENr GoverniDg dotument The ¢harity is Controlled by its 8overnin8 docum¢nL a degj of trusL and constitutes a limited ry)mpany, limited by guardrttee, &$ deftn¢d by the Companies A¢t 2¢)06. REFERENCE AND ADMINISTRATIVE DETAILS Registered Comp8Dy number N1654548 (Northem Ireiandl Registered Charity number 107122 R¢gi$ter¢d office clo Holywell DiverseGit Partnership 10-14 Bishop Street Deny Co. L¢)ndond¢ny BT48 6PW Trustees E Deane Director F Dunne Director G E Kelly Director A P Swttney DE10r Company Secretsry Innovate-Ni Lid Independent Ernin¢r Laurie Duffy LDuffy&Co Chartered Accountants 12 Queen Street D¢rry BT48 7EG Appmed by otr of the board of ttwstees on 22 May 2026 and signed on its behatf by: E Dr8ne- Trustee Page I
Inde ndent Examinees Re Indep¢Ddent examioer'$ report to the trustees of Foyle Rlver Gardens Cthe Company,) I report to the charity trustees on Y examination of the acwunts of the Company for the year ended 31 March 2026. R¢snSIbIlItieS and basis of report As the ¢harity's trusi¢es of the Cotnpany Isnd also its directors for the purp)ses of cotnpany law) you a sponsible for the prepardtion of the accounts a¢¢ordanc¢ with the Jrquirements of the Companies Aet 21 I'the 2006 ACVI. Having satisfied myself th the accounts of the Company are ttot required to be audited under Part 16 of the 2006 A¢t and are ¢ligibl¢ for indep¢nd¢D¢ examination. I report in respect of my examination of your ¢haTity's accounts as carried out under Section 145 of the Charities Act 2011 Vthe 2011 Act,). In ¢arrying out my examination I have followed the Directions given by the Charity Commission under Section 145151 (b) of the 2011 A¢L Indepdent examiner s ststement I have compleied my examination. l tsJnfLfTn that no matter5 hav¢ ¢om¢ to my attention in connection with tht examinat1 giving me cause to believe.. accounting records were not kept irt respect of the Company &5 rquired by Section 386 of the 2006 Act or the accounts do not accord with those r¢wrds; or the accowits do not Comply with the accounting requirements of Seetion 396 of the 2006 A¢t other than any requirement that the aceounts give a true and fair view which is not a matter ¢onsid¢red as part of an independent examination,. or the a¢rtts have not been prepared in accordance with the methods and principl¢s of the Stalement of Recommended Practice for accounting and report2ng by charities lapplÉcable to charities pjyparing their aCunts in accordance with the FitJan¢ial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)). I have no ci>n¢ern$ and have come a¢ross no (her matters in connection with the examinati¢)n to whi¢h attention should be drawn ith this report in orderto enable a per understanding of the a(*ounts to rea¢hgJ. Laurie Duffy LDuffy&Co Chartered Accountants 12 Queen Street Derry BT48 7EG Page 2
2026 31J.26 Unrestricted fund 31.3.25 Totsl funds Notes EXPENDrruKE ON Oth¢r 1,825 1,832 NET INCOMEI(EXPENDITURE) {1,825) (1,8321 RECONCILIATION OF FUNDS TO funds brought forward 72,182 74,014 TufAL FUNDS CARRIED FORWARD 70J57 72.182 The notes forn) part of th¢se fLn8rtcial siatemen¢s Pa8e 3
en 31 March 2026 31.3.26 Unrestrict fund 31.3.25 Totsl funds No*s FIXED ASSETS Tangible assets 38.000 38,000 CURREf4T ASSETS Debtors Cash at bank 158 41,702 154 42,628 41,860 42,782 CREDITORS Amounts falling due within one year (9,503) 18.600) NET CURRENT ASSETS 32.357 34,182 TOTAL ASSETS LESS CiJRRgNT LIABILITIES 70,357 71182 NET ASSETS 70.357 72,182 FUNDS Unrestricied funds 70,357 72,182 TOTAL FUNDS 70.357 72.182 The charitsble company is entit]ed to exemption from audit under Section 477 of the Companies Aet 2006 for the year ended 31 March 2026. The members have not required the Company to obtsin an audit of its financial statements for the year ended 31 March 2026 in accordance with Scction 476 of the Companies Act 2006. The thL$kes acknowledge their responsibiliti¢5 for {a) ensuring that the charitsble company keeps aeeounting rteords that comply with Sections 386 aDd 387 of the Companies Act 2006 and preparin8 finartcial statements whi¢h give a (e and fair view of the State of affairs of the charitable company as at the end of each fjnancial year and of its surplus or deficit for fjnancial year in accordance with the requirements of Sections 394 and 395 and whi¢h oth¢rwise comply with the requirements of the Companies Aet 2006 relating tt> financial ststements so far &$ applicablekn the charirable Company. (b) These financiai statements have been prep in acrdance with the provision5 applicable to ¢haritable companies subject to the small eompanies regime. The financi statements were approved by the Board of TNstees ond authori5ed for issue on 22 May 2026 and were si8ned on its behalf by.. E Deane- The notes fonn part of th¢se finan¢ia] statements Pag¢ 4
F l RÈver Garde Notes to the Financia f the Year Ended 31 March 2026 ACCOUIYfING POLICIES Basis of prep8Ting the fin8Dci•I ststements The financial statements of the charitable wtnpany. which i5 a public benefit etrtity under FRS 102, have been prepared in acwrdan¢e with th¢ Charities SORP {FRS 102) 'A¢counting and Reporting by Charities.. Statement of ROrnmded Practice applicable to eharitLeS preparin8 their accow)ts in arda1C with the Financi RertIng Standard applicable in the UK and Republic of Ireland {FRS 1021 {effe¢tive l January 2019),. FlTranci R¢Jx)rting Stsndard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2(rt)6. The fmanci41 stst¢ments havt been ppaIrd undcr the historical c05t convention. Expenditure Liabilities aff Tglsed as expenditure as swn as ther¢ is a legal or ¢onstN¢tiv¢ obligation ¢ommiiting the Chlty to that expenditure, it is probable that a transftr of economic beTrefits will be required in settlement and the amount of the obligatiith can be me&sured reliably. Expenditure is accounted for on an aecn]als b&8is ènd h&5 been c1&s5ified under headings that aggr¢ga¢e all ¢ost r¢iated to the ¢a¢egory. Wh¢Te costs cat01 be directly attributed to particular headings they have been loCated to a¢tivi¢ies on a basis nsistenI with the use of resources. T8ngibk fixed assets DepTe¢iation is pmvided at the following annual rate5 in order to write off exh &sset over its estimated useful life. Taxation The charity is exempt from corw)rntion t&% on its ¢h8rithble a1vIll¢s. FuDd aeeounting Unr¢stri¢ted funds can be used in acCordae with the charitable objectives at the discretion of the trustees. Restricted funds only be used for p8rti¢ular restricted purposes wtthiEJ the objects of the Charity. Resiri¢tions arise when specified by th¢ donor orwhen fitnd$ are rdised for partÉcular restricted PUTse5. Further explanati¢)n of the nature and purEM)se of each fund is included iti the notes to the financial statemet)ts. TRUSTEES, REMUIYERATION AND BENEFITS There were no tsuste¢s' r¢munerntion or other t*nefits for the ye4r ended 31 March 2026 Mr for the year et)ded 31 March 2025. Trustees. expens¢s There wer¢ no trwst¢¢s' ¢xpenses paid forthe year ended 31 March 2026 norforthe year ended 31 March 2025. COMPARATIVES FOR THE STATEMENT OF FINANCIAL AcrivrriES Utwestricted filnd EXPEP4DITURE ON 1.832 NET INCOMEI{EXPENDITURE) (1.832) RECONCIUATION OF FUNDS Totsl fwKls brought forward 74.014 Page 5 ¢4tinued...
F le River Gardens he Financial Statements- eontinued for the Year Ended 31 March 2026 COMPAIL4TIVES FOR THE STATEMENf OF FINANCIAL AcrIvrrIEs- ¢ootittued Unrestricted fijnd TOTAL FUNDS CARRIED FORWARD 72.182 TAf4GIBLE FIXED ASSETS COST At l April 2025 and 31 Mwrh 2026 38.000 NET BOOK VALUE At 31 March 2026 38,000 At 31 Mareh 2025 38.000 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.26 31.3.25 VAT 158 154 CREDITORS: AMOUNfs FALLING DUE WITHIN ONE YEAR 31.3.26 31.3.25 AnlS and deferred income 9,503 8,600 MOVEMENf IN FUIYDS Ntt movement in funds At 31.3.26 At 1.4.25 Unrestritted funds General fjjnd 71182 {1,825) 70J57 TOTAL FUIYDS 72,182 {1,825) 70,357 Net movement in funds. included in the above are as follows: InmIng resources Resources expended Movement in fvnd5 Unr¢stricted funds General fund 11,825) (1.825) TOTAL FUNDS (1,8251 {1,825) Page 6 continued...
Fo le River G$enS Notes to the Financial Statemen forthe Year Ended 31 March 2026 MOVEMETff IN FU]YDS- continued Comporativu for mfrvement in thnds Net movemetlt in hn¢l% At 31.3.25 At 1.424 Unrestrieted funds General fund 74,014 (1,832) 72,182 TOTAL FUNDS 74,014 {1.832) 72,182 Comparative net movement in funds, included in the aE<)ve are &5 follt)WS: Incoming resourees Resour¢¢s expended Mov¢m¢nt in fimds Unrestricted funds General fund {1,832) (1,832) TOTAL FUNDS {1,832) (1,8321 A current year 12 months and prioryear 12 months combined position ts as folk)ws.' Net tnovement kn ndS At 31.3.26 At 1.4.24 Unr¢stricted funds G¢Th¢rdl fund 74,014 (3.657) 70,357 TOTAL FUNDS 74,014 (3,6571 70,357 A current year 12 months and prioryear 12 months combined net movement in nds. included in the above are as follows.. Ineoming sou)r¢s Resources expended Movement in fvnds UDrostrieted fvnds General fund 13,6571 (3.6571 TOTAL FUNDS 13,657) (3.6571 Page 7 continued...
F le RiverGardens otes to the Financial Statements. continued for the Year Ended 31 March 2026 RELATED PARTY DISCLOSURES Th¢Te W¢T¢ no related paty transactions for the year ertded 31 March 2ff26. Page 8
F le River Gardens forthe Year Ended 31 March 2026 31.3.26 31.3.25 INCOME AND ENDOWMEf4TS Tot81 incoming resourees EXPENDITURE Support costs Management Insurance Software costs )3 192 867 1,095 1.039 Finance Accountancy Fees Room Hire Bank charg¢s 611) 6(M) 63 130 130 730 793 Total JrsoucS expended 1,825 1.832 Net expeDditure (1,825) (1,832) This page does not fornt part of the statutory financial slatem¢nts Page 9