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 Th￿1¢¢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) (eff￿tIve 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 DE￿10r
Company Secretsry
Innovate-Ni Lid
Independent E￿rnin¢r
Laurie Duffy
LDuffy&Co
Chartered Accountants
12 Queen Street
D¢rry
BT48 7EG
Appmed by o￿tr 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¢s￿nSIbIlItieS 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
Indep￿dent 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 aC￿unts 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 ac￿rdance 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 R￿Ornm￿ded
Practice applicable to eharitLeS preparin8 their accow)ts in a￿rda1￿C with the Financi￿ Re￿rtIng 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 p￿paIrd undcr the historical c05t convention.
Expenditure
Liabilities aff T￿g￿lsed as expenditure as swn as ther¢ is a legal or ¢onstN¢tiv¢ obligation ¢ommiiting the Ch￿lty 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 cat￿01 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 a￿1vIll¢s.
FuDd aeeounting
Unr¢stri¢ted funds can be used in acCorda￿e 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 PUT￿se5.
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
¢4￿tinued...

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
A￿n￿lS 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:
In￿mIng
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 Jrsou￿cS 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