BLACK Chartefed Accountants &.'Re8lStered Audit¢YS Company number:'N1058223 Friends,of Belfast Botanic Gardens Company Llmlted by Guarantee Tru5tees'. Report and financial statements for the period ended 31 March 2024 AD86DU4B 0710912024 COMPANIES HOUSE A1S Suite 5,. Ormeau House. 91-97 Ormeau Road, B.elfast BT7 ISH Telephone 028 90 322904 Facsimile: 028.90 43929.6 e-mail: office@cleaverblack':com. Philip D. BlaGk.FC& Andw B'rnll¢y FCA Johbl. C. stev BS¢.FCA.(Coiishlwd)
BLACK F.riend5.'of Btlfas1'8otsnl< G•rdens Co'ntents Pale Le8al and admlrilstratlvo'lnlormatiom Trustees, report Independent Examiners,. report.to the ftiembe Statgnlent of hnanclal artiiiities alance'sheet,, Notes to the financial'siatÈmerits
BLACK Friends of B¢lfast Botsnlc Gardens. Leral Iftd admlnlrtr4tI inforni•tlon Tru5tee5 Mr Adrlan Walsh Mlss Ann McBrlen Mr.'Frank Caddy. Ml$$ 8ri8id.McElhill Company Nuthber N1058223 CrIty Numbef N101251 RtB15tered Office Suite 5. Oimeau.House 91-97 Orffleau Road 8elfa5t Co..Antrim' 8T7 15H Accountants Cleaver Black. Suite S Omieau House 91.97 Ormeats Road Belfast 8ank.ers Santander PO Box 1109, Bradford BDI,5ZF Sollcltors..
BLACK TrU5T¥ESANNW4LIiEPO FrfÈr4bofBelF8rtOotsnGJ REFEREN¢E#I40 AOMINISTrAThE DEf•JLS R•f•rnnrn orAI ¥• ormts•rn prol•8sKiMI •d¥•rn ori p•9• 1 flftartd st•wmerts. ThE IRUSTEES Th•trJste8swb)yry•dthe q%np3nyrturfry IhB PBrl¢>Jw•# lolL'. ItrNrian PeierW815h MiMAmn ME61i•n FrnThk Cadty Mbss Bri9ld mrLI STrU¢TURt. GOVERNAK¢eAND MANAGEMeNT Frftndsol eett•¥t FotBnlc Gard•M Is • tharftyarnl opw•r$49 a ¢•]mparyllthObyguwrnThtse. ImP1¥ ¢nanag•d by 11wdlr8ctoy8ol1 ¢4Jmpiny. Th• Frl•nd¥ofa•ltssl gotsnl¢ Ginlom IFOBBGI group to ITh• knvthedg• ol botary. I%?cUlJrV4nd IIr8110qOttO1 8811ast G#rd•ns for thg Publ018r1l and to pwftb>t• Boll•st Bot•¢ Ganferw#s •¢ents• Iwhorti1tWaI excellenr. tsJtBr¥ca •jub¢n and pJbfjcamenity. ¢DpmffrtJt8 lh• (•n58Thai)n, molntonanc• arnl dbv•loprn8nlol th8 Gardens. l>uli die•s aNI mDnurnersts therein. ethnce th8 ¥¥ititific ¥aluo 01 th• collettions •nd iupwilh1•rthrThThn•lrlh of g•nl•MM • Mbhtyl lof kir• In 8•ll••idty. ACHIEVEMENT9 IND PERFORMWICE Thknwr. 20m4.li ourlNrd>wrolmwrUr• kn th• CPb•rftyCommknthn Nl M lh• KNw•m•ni rfour¢h•rfl•bl• obl•cts lor PLrtth bonofiL 11 y)ar lty w 4• w• Mnllnu•k7promol• tr• BDknr Gwrf•M fulfil0Obj •# ch•rftykn1. T1ui>ugllt 202V24 hdd lac to larA m08n91 afidc•nbnl to ety•3oith thosovthll •r• Inl8r•stedln th• lf3r0018¢1r1SI Botsnlc &TrJens ha trv4W.fobtg.co.uk bIll4, Fa¢knk •xlX (fgnn•tyTwlvI. Wo 99B foll¢15 olih• FOBBG FaL•kn paB0 4nd662 fdknws W• ffiX lob• lrnporlltit Inqvkkjy our about th•yrd•M •nd thli •MuF•¥ Uwl lolltrA•rn r•tY•l Io ¥h¥r• Ih With h¥lp ftom4xrrMerds •1 Kalnw. len(l0<¥r nb902lBt F8bwwy 2024. F••dbr& h•¥ bqqn ¢v•rfilmlngty poll. Th• bIll0 ldI 4 VW•t•rncwntollnlornthn an trg•rf•n•wOlh• knlwll•cUons thornln IrKludn98Trno dEiBba¥o. Cyads, F•Ms and Wpnl8lDth•QlobalNl¢dK4n• G•rdn (GI1. The newdesffJn h•lps Intonrlon mtyv •osity. Th•GMG IIMllc4ntrnuu lo b••n liytsnt•dwlloMl•u•tln hn9 tsWn¢wdwrfl•bl• ot Methr$C•BdtfjhenthuSh5cth vdurtoldng to 1hèfflalrrtc• •ThJ pknllwfftlP• Gmcon SutthmL¥llllV b•fvThon&vrll 2023 •nd Mwrth 2024. Tha slqnog•¥AWn ItsGMC MnlrnJ•¥ tohilp w mi•towobi8¢t•lwknclng IPknN ol lor pubk bgn•fiL In November 2 wo finaltsud Ihp de51gn ol a larye IgFmif¥lgn f¢rth• •n1ran lo Ihfj GMQ Th18w a th11born wol•GI with 8•if4si Clty¢oundl (6CCI and Uw•San has r•c•nltyb••n IMtd. ThI1Th Inlorn Iho about mwndnal pltnb. thdud1r1jgffl8s01 plants tyc¢untythn lh• GMG. and*lsQ 15plays a map of th8 GMG and Ihe htsttiryof the sits Dn chthe GMG1s loBHI8d.
BLACK TRusfEUAIINUALRtPOAT ACHlevEMeNTS AND PERFOAIWICE Th• GMC o)ftbnu•s to b• oyn to lh• publl¢•v•ry d•y IM 10.OOim tts4.30pm. Wtrhirt arnrkIng m•mb•rn ol Iho publlc %tho walk IhrNgh11 confjnuo to ¥mmeTht on how much ¢W IiTr• tho 8anl8n and •ro 8ble to quesuons thoy hBvq •boulth• pknll. V15itorn l¢)dudo icK•l rosldents othorn from acroM the UK 4nd Ire1w, 8Th1 lftt•matiunal vl$llorg. We cOnn• to h•r¥eg18•¢I$ lrnrn Ihg F4aThts In the GMG arJ membern Wp pa¢ka9e theB• In han&nwdE erwelws bemeeft Q¢tobor and January. Thvs• s••d• ¢on1th lo b•a¥altsbb lorvts6torn 19 lak• ar 9thvln gard¢n h• Ort Sth July2023. •¥thor L4nWn vLltod th• GMG to r•vi•w11 forhau5knn In herrnc•nty laun¢h¢d book Ih• Op•n G8rd•M0llffi•n. Somg qUQtè8 abtyul IhGMG8nd Ih•wrkofth• Frfends In th? alK)ut lh• eotsrd¢ G•rd•ni Includ•'. lof IhN• ¥thodo to pknts, Ih•ts ho8 b••n • lA8dmI nm¥g•nt•n •ddwl lo tha 8?KaJt Bolvknl Tr l•b•lllrvJ h lI1•rfUl. •due4Uon•l and lfilonn•lh•." h• frtgndty g•wd•n•rn m• Ih•i they 8pend • 91•41 of lrn• anTh•rtn4 gu•Jlon¥ Irom ¥11¢. l th1• for rn•11. Th•rn Is Mrrwlhin9 abDuI • m•dldMI q•rd•n ih•l fv$dn4t•$ pwplg •rrt Ihl• l• • •• •ttr•th• ar1 v•l¢Jebl• •y4mpl•.' Thbwlll gfp In ourellts kn PM¥rI1¢ 8olanl¢ G•rdon$ •Dd •150•lyuth¥ th• publle abo lh• locmc pknrti•llldn GMG. On Sunday May 28th lh• ltsh Trn• Sty. Indudlng thBlrChH5mwi, Thomu Pak¢nhom hogwttfin m•nybJokson hes). ¥lslt•d th• 9grf?ns lo IISr$S tts Intsrn8Ung L¥Jffectknn oftr••S. Th• touiwas by Rog Mwoll (• red Area Managor in 8CC$ Parks Deporkn¢nll th hod Ihe Bolanlc G•en$ for many ywrd. Tho Frfonds group r•pr8sented on INS inl+Jrn4ihf• tour, Indudlng our mrnber Prol8ssor JonathonPlkh•r {¥tho wmpSleO the ar¢hfve ofi 1bS¢18)vthoI8 the group Ihrou9h th• plneium. Th 8rnup allo vlglteo IM GMG. W• look lOrd lo a conunuin9tA•thg rel8donsNp41h Iho Irish Treè 50¢ioty. Ai bl• end Oltho toui thay prn¥•nlod 8 T•tra¢ontron $ln¢Mo. an Augwuno Hgnry dls¢xw•ryi toth• FrknrvJ¥ W• host•d • vlllllo GMG4urfng lh• summor by • gwd•nlng 9rtyJp Irtyn Hofvod. In March 2024 th• c1r 9•v• an llluslr•t•d P11n1 prni•nl•th>n on th• hkntoryol lh• Bol•nlc Gard•n• to lh• Wplne Garden Socty Ullt•rcup. In ovr •ff¢rts to luMI •yi ob of qdur•lky lh• publlc. bm9hl • f•r Tr•e Ind shts IBbgllln9 on• olour'G4idons Fc5 Gw. rne¢tiffj$ llh 8CC rnanagers of lh• 98rden¥ and ourr•pr05enl•Nv•s of IIK• garyl8nlr4 $l•ff. Th• proposal vms Io pts3res9 11 instalLqtion ol mtKlom bui•nir•l 1•bS ty • sKJNfffanl nvmber of the fflany Interesltyiv tregs (n the Bolank Gartt8rY& r4]D8¢thn. The5• n•wIoAg 44sllng >t•ls Indudo Ihe EnglL5h nam8. lTrJhotherlmth• Laiin namg: Ihls par11£ agprndatpd ty bot8nistS Bnd naturnlds as VRI as tsmany thIBrnaUunal ¥15itWs to Ihv BolAnlcGard•AJ. Thv tsbBls 8)uld 81sts I[? Ihp t¥)tsnkal 18r¢uty and Iho ojunty olorWI ilh an #Cr10 nymbprlhal lins Ih•irpg lo mor• delalÈd irsfonnalll>n in the 8oiarri¢Ganlen5 database. such a5 tho th iéc•me inlo th¢ ond from YAthere hvas sourced. Th• narnlry louw th• •¢op¢•d bnlc81 protowj tts Kow ar olh•r bDtsnKal ir4liWIws. FollovAng cansult9ft. thè prnp05a1w •ccepted by 8CC m890 lth th• fvnthng bÈlnp sh4md bgtsA••Th FOBBG arl BC Over 2th) labèls hav• nwbeen •tlacMed lo trTes In lh• 8018n¢ GArd•AS aThl Isongolng fpr •xten8lw olthL8 brIng l•ctto lh• $hn$ In tho garthm plants In Troplcal Ravlne and Pffl HtyJs•. Th• Both¢ G4rd•ng Tr•• Lahlllno yol•dw85 offlclally thun¢h•d by Coufi¢Hbx Ml¢ky Murray. BCC South W¢thlftg Groiip, ai an •v•nt on 191h 0mblI 2023 In Botsnt GAr¢¢n& Ourffl8mbirProf•5wrJunalh Pllth•r wai InvllBd lo •p•ak 8both tr•• thbdfmg at th• wenlgnd It8 ImwrtaN Irtd n•¢rtsity • bDlank gard¢n. The Cholrand Prof•s$orJDrthan also to attond l•whollh• BCC Tree Str•tewon 5th O¢tober 2023 In th¢ fffJp1¢41 Ra¥int. A¢ Ihg GordeA8 FO¢ GrDUP fflBebr¥J Cnnue tornls9 the need to 9ruwto tho garf$. mwntaln and grdw• Ihg plant i•lleckn¥ In the gaThlo1)$ ar wweryo and malnlaln the arthtevJr8lt•ofbuifthgs and rnonuffffltslthln the g*thn5 such as thg Pth Houso ar the Kehin m•morfal Sla0. In Novembgf 2023 V madg o preswlthn to BCC managers howthe Frl8nd$ GVp¢aN hop BCC lo do Ili5.
BLACK TRUsESAlUALHÉpoRr lac•mp•wllmltsdbyy4r¥nts•l A¢HIEVEMENTS ANO peRFoRwce In FebpJary2024 ztsowroletslthètèn C4unrilknon BCC Soth8eblaslfv•a Grnbp. l(xoled lolhbfvè ML15 aThl onè MP), askirvj i1 grnfe a presèrtlatK>n on how Fo8BG may bè ollurthei$uwJrtto BCC in n$•In9 ar dovetOPWlg 8olark GarfeThs IoTthe and proffloUn9 th• a v•lu•bkn •M•I. Th9 200thinnNe¢siry ollh• eolanic G4rfon$ ty•Jrn In 2028 il l¥ imp)rfanl that •t•tu$ th• onty botsni¢gardM In hBm Irel¥nd is rewgnisad ar#1 ratEd. We receNed pennlsslon to addrE55 Ihe SouLh BellastARa W0[la Gmw at their m Qfi 20th May2024 and 9Ne 4fi update on Ihls In ovr next fepo IA oui14s1 rnportw• meftlitift•d th• DI •'knT•mVknTrnlY g1thr•. Thl$4Y • 5•1•¢Oon oltmi 6hNbs that Ihv nabJrnli4t John Ternplplon11718251 h8d In hi$ garden h Cr8nmor8, M•lono Road. One memter aemble11 a15stof SOME gf tMes8 trees and shrubs fmni re¢xJrds of the planl collecbon Irb Ternpl•ion% 98rderL - We are pka58d to report thal duArvJ 202312024 four1rn8s have beefi pl8nle¢J at the slartofthè irnu {IJwBO of them to math th• r•tirnwm¢nt olmniw gard¢nlng •i•ffj. Addlu0 b• •dd•d In lh• ¢4m¢n9 Wl8. IN tem ofpmmolirvJ the 9arden5 a5 a centro 0fhortxtu[II exenCe. FOBBG continues lo be a m•rnbwofth8 UK 'Fiientts ol BotBnlc Gard8n5 Forum. vthosa puw lo pm¥id8 8 loNm for Ihe exchange ol InfonatIOn and iJ885 Io Promoie tro usè. ¥alue and ffjl• of ol Boiwi¢ in Ih•ii •UPF4Jrt4nd •r4ag•rn¢nlof thw mmioft ofll r•$p•th• bol•nic 9ird•nS. Our Chwtw lh• Seuelaryolthe Fonjm thr•4ul 202Y14 and th15 hdps to lurtlwpmmob FoB8G and lh• 8ollasl Bot4n Gardens lo th• W&r UK and thwh lh8 Fornm b5{16 11 otVO 8n&bl0s Fo88G to to the edAonI1 and ac+•$ thJl other UK 8otsni¢ Gwthns 8Tr Involv wlth helps FoB8G loqet bS•8B fvr m••Uty Il• ch•rfl•bl• obfvcls th7d•nh•rn9 publlc b•n• Ou•rt9 2023r24 ha¥• ptt•nded 6lAkeholder rn••tin9B. lThted by 8ella51CIty Countl gr4 QuBor'$ Unh•rdlty Bellast ontrllPSURGE prolod ftth• Lo7r 6otsnk GathTh5. Th15 Ls 8 based 50tuUon lor wbuc End OD¥imnmentsl b•nehL ra fvnd•d lffjffl EU 2020 fvndl. Wg h¥v• bMIlled a plan lo BCC for th• plot Ihal thg Frfgnd$ 9r¢up h9$ been aIkncgtsdlhsn thg $ito andw• ntinue torfwAs Ih 8CC Ih purno1• lorttioh w• w• Ih51 plot lofvlfill th• brfElofth? prol•d &nd to rn•ol our oh•hl•bl0 oble¢ts. FUNDIIAI8ING The Fri• to rai lund8 Irorn rnthmbernhfp Wb9P9. plant sth$4fi0 lol•• ol caml¢k Ihat•r• h4nM•e by m•mb8rn UBtng ferns IrDm Bot¥nlc Ganlens and auoeni QuBrter. Th• •r• •¢4)fflp4nL4d byan lfiform•t>nranl 8df•il 8olank GBrdeni. Ourfn9 202Yd4 had plant salt$ at the Lord Ma5 Fun Day In 8•lanSc Gardens lftlAay 2023. al the Mol• FesbS4al In Aug2023 and al thty Am Falr In S¢pt¢mbEr 2023. W• a1$4 hold 4 5mall'p)p up. 5110 81 th8 GMG lft Juty 2023. Th8$0 planl 8aies h•lp u8 prorrl tho 8otank Garf•ns •Thl advlca ¥bout pl•Thts iovL•ltQfS toour ilalh. The Fd•Trl¥ 9rovp D)ntkiui• lo got an idmlnlslrnlfv•grnnt of£300.fmm Bell•8t Clty Couftdl. Our rnèmb•rship $ubfption h£12 IN a sin91 m¢mb¢tshts, £20 for joint ffl•mbBrnhip and £5 larslud•nt rnemb•rnh. W¢ hav• Inrye•J•d our rnemb•r¥hlp lor• rwb•rolyews ty rul•b r•rniin •ffor¢ats•.
BLACK Tr115TEUA14NiIAlREVORTltoThthw> Fr1101B1P$1I01al¢G8th5 14omp.anyfimited bywarnnthèl Aswella$ bu$4nes5m¢etln8s. •nnberof Kkile¥entsllrKludlft8iardefi%lsltsandtslk51kn>utstsbitCtsIad toyrrfeni081 Mln¥•d durfn¥lQWZ4. A¥oAy#ttendwK•satmÈetlftp.If2023124aimparedtopiitiryears lssh#wn b¢low. 5ymmary•l•ttMd¢w o¢m¢iinp.14¥•r•ydl•Zw Attendqqj 2011 20 19 20tyno 1020 zo Z02 zo 17 16 16" io. 22 li li li piJtORJI Alfulf PIfiIOD5 Wowlllroniinyetode¥elopawtbiI1•ifvdwdl Med p•ystoJth•K•thekntswlodyolbot•nv. hoNivJlture Ind the hortirullvral l8a<yol Bell4rt8ota•lcGardenJlorthe p¥bllelfrM¢fftindtoprnTr•th 8•llutODtsnkGardo •si¢entrt lorhorthulturnl eA¢elleThc•, bothNtlduuiion and publlt Imnlty. wewlllcofitln wlth KC5a¥th OthrtljeJWolGup1dtheGBrf¢A%Im6l1ttlo(U5Qn thE prnmotknn ofthe enSi$4 luablet1clIOfOrr5.¥3wQll as•nkey prf¢rlty prolewIthIn theyrd2n%th•¢wlllbenefil thegubUc4nd prorMt•c•fvier¥•Uoffj m•lrtt•Mft •nddwpmeht•fth• ynI. buih15nv,monfft•ts thlrnln •nhinr• we11¢•nnuetothIcC1ndQUIQVnI¥U$1tyoN th•dwePffttOltItsl F•VIOGplot¥Jlthlnthe lowrODtsnkG•rd• 45 P•rtolthe WPSVRGE, prnlttL Th• t1¢ contlnu¥wholdtrpostolStrnurylorthe Frfondxof 8ot4nlc G•rdns FoNmln 2024nS•ndw•wlNufhh oppDrtunltytotantinuEtollawwlthfEllow Fdtnd'iAroupsand promoteBoW•st tanGItl. INDEPENDENT EMMINER r Ilc been r•ppolnd4slndipendqnt•x4mlnorfof theeTr¥wluy••r. SIAAILCQMPAPWPROWIOWS r•porthbIeNp[tp¥IYdIft i¢¢orf•nr•wh th¢ pthtsknI•ppf(f•b1at0mP4thinthdt0thl lfflal1compthu4mPM. SWdon bthall•f r&nWaJ5h DIrt
BLACK Independert£tsmlTreVs Report Friends of Behst 8otani£ Gltdens (• ¢ornpaoyliffliied tyguaranteel I remon the a¢counts of the tharityfor thtptrbjdehded 31 l•larth 2024whirh are 5etout on paiÈ5 Sto 10. f¢ESPEcllvE ftESPONsi8iunES OFTRU5fEÉSAIID EXAMINER As Ihe¢h•rltyfnJst•s land Ilwdlrertori'ol ih•¢omp4nyfor th•puty0s•5 of company Iiwl youare 1•spMslble forthe preparniion ofaccountsin accatdancewlth therequirementsof the CornpaniesAct 2QO6. Ha¥int5atisfied my5pllthat tlw mPanY45 not5¥blea toaudit undqr (ompanylaw and1s•1I8lbiofgr Indewndenteurnlh•llon, It 55my r5PDn51blltyto.' exarnlnl thta¢(otsnts und•rse<tlon 65 ofih•Ch•riiluArt followthe pi¢%edures laid down In theyneral Directiom fven è¥ the Charitycommisslon for Northlin Ir•l•nd uThderi•ctlon6519llbl olih• Ch4rf11uAn to rtat• whtthlrparnkulaf matter5 h•vttorne to myattentlor 8ASISOFThE INOEPENDEt4T EXAMINÈR¥ REPORY I haVeaMInedY0urchar1ty a£U as requiiod und•r seetion6Solth¢Ch•dtlesArt •nd rnye¥•mln•iion w•$ carritd our In a¢cordon¢e wlth the 8•ntral dlre£tlon5 ifvtn by th? CharftyCommv451Dncf Northern Ireland under dion 6Sl9llbl of thtCharliiM A¢i. Th• exaffliniilon Inrl¥ded a rt¥l•w of the4?114 rIrdS kept by th thodnf and a rDmparls•h of the a(UThts Prnd wlth those recordk 11 alsolnduded nSIderatIn olany vnusual iiems dis¢10sures the a¢¢outtts, and SEElngexp¢an4tyons fromyou 4$ th•ritytNStee5 ronternlni Iny m•tters. Myrole li to 51ate aftymaierf•l matters h•ve comt to lry•llentlon (Ivln8rn•awetD 11¢¥¢. Th•t •ccountI records were not kew th ac¢ofdance with Se¢1 386 of iheCofflpanlesAtt That th• do Mt wilh IF1¢ •¢¢oynrlrlC0 That th• •¢tnts0O no¢ Compty w1thth••¢¢ouniifiirnqulr1fi ols•¢tlon 396•f theComp•nl Act 2IJ06 •Adwlththt prlfidglesolthtcharillesstaiementof ftttommended Prartlce appliuble io chariiies prlparinithelr accounts IA •ccord•rtte with ¢he FiD•nci?l Reporrin¥Standird •pplubl¢ In the UK and ihe A•publlc of Ir¢l•nd. Thatthertls fvnheiknhnhuiioth nteded lor•pmper understn4 of atcourt5 to bo r¢3Ehed. •AS15 OF TIIE INDEpENDeNTE¥AMINEII¥ REpoAr I have wrnpltted rny examlnètion and hiv¢ no concerns ith WPEft of the mattrslll tol41 Ilsted above ind. IA totsn4ttion wllh th• 1ollovAni Dlr•ctloths of th• Ch•ritycornmlsslon fof North•M Ir•l•Thd. I h•w lound no marttts requir•dr¥winB toyouratteniian. aeaJef 818ck Independent examinir Sulle S Orrn•av Houst 91.97 Ormt•u ftoad Oella BT7 IS
BLACK Frlends •f Belhst Botsnl¢ Gardens Statement of Financlal Artovitles for th• perlod ended JI Maich Z014 Restrlrted Rtvenu• Funds 2024 Tothl Funds Total Incomlni RQr¢¢9 IncDminE re50urce5from generatod fvnds., Voluntary Income Incomini resources from Charlrable kltlviies Other Incomln4 Resources T•t•l InromI ft•wure•J 712 712 915 2,056 2,056 644 4,346 367 5,628 3.412 Aesour¢4s E¥pend•d Costs ol 8eneraiinA fund5'. Chafltable Actlvities Gov•m•nce Costs 1,801 875 L831 865 875 Total Resou5 Expended 2.676 1,696 N•t Incom1 I loulioSnx) r•Muf¢ forihe year before revalM•ilons 736 736 2,932 TrnnsleYsb•tw••fi lundi ' Het m0ment Infvndi 736 736 2,932 Totsl funds brousht forwjrd 34,519 Tot•1 funds c•rrl4d lon¥•rd The Staternent ol Finan¢ial Activitles Indude5 all plns and losses In the yearand theretor• a siatem•nt of rotal rtcoKnised.Éalns and10$5•5 h•$ noi been pr•p•r*d. All olthe above amounts relate to ntInuIng •Ctfvllles. Th• ftoteg on papj 9 to Izlarni part olthes•blnan¢ial ststementk Pag• 7
BLACK Frfends of Bellast Ootanlc Gardens Balance Sheet 45 al 31 March Z014 Nates 2024 20263 CURRENT ASSETS Debtofs Cash at Bank & in hand 1.717 36.4S4 38.171 38,907 CREDITORS- Amounts fallin8 due within one yeir 720 720 CURRENT LIA8ILrnES 38,187 37.451 Net i55ets 38,117 37.451 FUNDS Unrestritted Income Funds. Restrlcted Aevenue Funds 38.187 37,451 38.187 37.451 For the perlod ended 31 Maich 2024 the compafiy was entltled to eAemptlon fioni aud)t under secllon 477 of the Companles Art 21J06 relatingto small companies. Tfumees responsibillties.. l The members have not requir•d the cvmpany to Dbt•jn an audlt of its accounts for the year In questlon In accordance wlth sectlon 476,. and 2 The Irugtees athowledge thelr responsiblliiies for complni wlth the requlrements of th• Act wlth respect to occounti Tt¢ord5 •nd pr•yrntlon of accounts. These accounts have been prepared in aCCQfdince wlth the pr¢)vi51ons •ppli¢able to companles iubjert to the small companies re8lme. These financlal statements wer• appfoved by the Board and 5i8ned on its behall bv Adrian Walsh Dirertor Drte Cornp•ny numlep. P419511ZZJ The notes on p•8e5 9 to IZ l•mi partol them finantlal Maten*nts.
BLACK Frf•nds of O•11•$18otsnl¢G•thns Notes ts ihe Hnancial Statements forthe perlod ended 31 Marth 2024 Accounllni Poll¢les The followinB accounting poli¢ie5 have been applled COnStentIY In d•allnB with ttems In th company's financial ststements. 1.1 81559 01AcMun The financial statements are prepaied underthe historlcal cost conventlon and In I¢rdanCe wlth FAS102. The Flnandal Reportlng Stsndard applicable in the UK and the Republlc of Ireland, and Charities SORP IFRS 1021. The Iln•rtdal ststements are prep•r•d In pounds $i•rlln8 whlth h ¢he fvnctlon crren 91 th• company. Th15 entsty 15 a Public Benefit Entity. L2 Fund Attountl General lund5 are unre5trlcted lunds whlch ore avall•bl• for use at the dlscretlon of ihe Tru5t••5 In furtherance of the 8enral Dblectives of the Charhy and whl¢h have not been designated for Other purposes. Deslurtated fundg comprlse unre5tr6LTrd fvnds thai have been S aside by theTru5tees for pl¢¥JIar purposes. General fund5 may be transferred to designbte lunds where Trustees wlsh to use these funds for a speclfl¢ puipose. Such funds may be transferred back io general funds once the criteria ftr the desionatson have been met or are no lon8er appllcable. Re5tr4cted fvnds •re funtjs whlch which are to b used In ac¢ord•nce wlth 5peclflc restrlc¢lon5 Impojod by donors or whl¢h have ben ralsed by the Charlty for partlcular purposes. The cost of ralsini and admins#efing such funds are ¢har8ed against the specific fvnd. The aim and use of restricted funds is set out in the notes to the financlal staternents. Restricted funds may only be tr•nsferred to 8enernl or desSin•ted lunds once the utterla for r•strlctlon have been dlscharyed or no lonier apply. 1.3 IncomSni R•sourt•s All Incoming resources I Included In the Ststernent of FlnanclalActivities when the tharlty is le8aify entitled io the income aftd the amount can be quantified with reasonable a¢curdCY. Grants, service 18reemenL lee Sncome and irants for oqulpm¢nt are re¢o8n15ed In the 50FA In the perlod In whtth they are re¢eNable. IA Re50urn Expended Resources expended are ifidyded in th• Statement of Flnandal Artlvitles on an •¢cruals basls. Induslve of .any VAT whlch ¢innot be rewvered. Charitable expenditure comprlses th05e costs incurred by the ¢hority in the delivery of its activltles and services for its beneftoaries. It includes both costs that can be allocated dlrertly to such artlvllies and thts5e costs of an Indifert nature necessary to support them. Pag0 9
BLACK Friends of Bellast Ootsni¢ Gardens Notes to the FlnancFèI Statements for the perlod ended JI March 2024 IA Res0rceS Expended ttd... Governance costs include those costs a55oclated with meeting the con5titu¢ional and statutory requirements olthe tharity 4nd inchjde the ¥udlt fw and costs linked to the str•teElc rnanai•meni of the.charity. All Costs are allocated between the Èxpenditure categories of the Statement of Financial Activities on a basi5 desrgned to reflert the use of the fesource. Costs relating to a parti¢ulara¢tivity are aNo¢at¢d direaly. others are apportioned on an appropiiate basis. 1.5 ValueAdded Tax Frlends of Belfast 8tstanic Gard•n"s 15 not r*iist•red forVAT 1.6 Tax•tlon The company Is a charlty and the charltable tax exemptlon5 are iherefore beln8 clalmed to the extent that Income andlor gains are appllcable and applied to charr(able purpose5 only. These exemptlon5 will remain in place as lon8 a5 Income and exPendIre ts applled to charltsble purposes onty. 1.7 Caih and uih •qUI¥•nts Cash consists of cash on hand and demand deposlts. Cash equlvalents conslst of shon lem hlihly liquld Investments that are readlty convertible to known amounts of cash fhat are sublert to an Insl8nific3nt iisk of thange In value. Pa9e 10
BLACK Fflendsot 8elfast •otsni¢Gardens Wotestothe FSnafidalStaiem•rtts f•riheperiod endod 31 March 2024 Restrlrted Ut)reMrlrted Re¥enu Funds Fundi 1024 Totsl 2023 T•tsl 2 Valufttaryin¢oJRe Oonations & MembeThhlp Fees 712 7.12 712 712 915 .915 Rethded unrted. Revenu• FuDds Funds ZQ23 Total J Chèrftabl•Adtlvlt•5 Plint s•les Workihops Eduut5onèl vl$115 Sale of Eeramlcs 1,541 L542 930 514 2.056 514 2.056 4.346 Vnrnrtflttsd R•¥•ny• Funds 2024 Y•t•l 2013 Totsl 4 Oth•r In(•rnlrt#R•s•uMs fjovernmeni Grnnt Deposltaccount Intfort 300 344 67 367 R151rlrt 2024 T•tsl 102J Totsl Fundi FndS S Cr0bItArt1¥IScQrt5 Purthaies S¢Jfidry •xp•ni¢J GIDtsal Medlclno G•rden exp•nso Expenses re labellln8 of trees Website & E fflail costs 46S 25 Ils 632 $64 25 115 632 564 io 128 1,801 L801 1,831 A•sirfaed Unr•ittltt•d RMn¥• Funds Funds 1024 .Tots1 2023 Totsl 6 fjo¥emano Costs Insurance A¢wuntsnGy Cofflp4nle5 Hou Iss 690 30 875 145 690 875 865 P•3•11
BLACK Fiiertds"of Bellast BotanlcGardèns Notes to the financial Statements 'forih'e poriod.ended 31 Marth 2024. 7 Creditors: am.ounts lallin8 du wlthln one year Atiruals'and deferred Income 720 910 • Vnréstyi¢ted fvnds lIev•tIon ioss. Op•.nini." Incom5n8 Outyo'ini. Trnnrf•rs CloslnE Unrestricttd Fund 37.451 11,6761 38,187 37,451 12,6761, .38,187 9.Compny,1Smil'd b.y ¢u•r•nt•• .Frj.end5 of.'Blfa5t 8ot•nic Garden515 3.'company Iimlted byluarantee arid'iioe5'not'ha¥e a'share caprtal. Th¢ Ilablllfy of e•¢h meo)b•r.Is Ilmlted to an"amount not eM¢•edln8 £1. 0.12