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
C￿rIty 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
FrfÈr4bofBelF8rtOotsn￿GJ￿
REFEREN¢E#I40 AOMINISTrAThE DEf•JLS
R•f•rnnrn orAI ¥• orm￿ts•rn prol•8sKiMI •d¥*•rn ori p•9• 1
flftartd￿ st•wmerts.
ThE IRUSTEES
Th•trJste8swb)yry•dthe q%np3nyrturfry IhB PBrl¢>J*w•# lolL**'.
ItrN*rian PeierW815h
MiMAmn ME61i•n
FrnThk Cadty
Mbss Bri9ld mr￿LI
STrU¢TURt. GOVERNAK¢eAND MANAGEMeNT
Frftndsol eett•¥t FotBnlc Gard•M Is • tharftyarnl opw•r*$49 a ¢•]mparyllthObyguwrnThtse. I￿￿mP￿1¥ ¢nanag•d
by 11wdlr8ctoy8ol1￿ ¢4Jmpiny.
Th• Frl•nd¥ofa•ltssl gotsnl¢ Ginlom IFOBBGI group to ITh• knvthedg• ol botary. I%?￿cUl￿JrV4nd
I￿￿*I￿r8110qOtt￿O1 8811ast G#rd•ns for thg Publ￿01￿8r1l and to pwftb>t• Boll•st Bot•￿¢ Ganferw#s •¢ents•
Iwhorti￿1tWaI excellenr*. tsJtBr¥ca •ju￿b¢n and pJbfjcamenity. ¢DpmffrtJt8 lh• (•n58Thai*)n, molntonanc• arnl
dbv•loprn8nlol th8 Gardens. l>uli die•s aNI mDnurnersts therein. ethnce th8 ¥¥ititific ¥aluo 01 th• collettions •nd
iupwilh1•rthrTh￿Thn*•l￿rlh of g•nl•MM • Mbhtyl lof ￿ki￿r• In 8•ll••idty.
ACHIEVEMENT9 IND PERFORMWICE
Thknwr. 20m4.li ourlNrd>wrolmwrUr• kn th• CPb•rftyCommknthn Nl M lh• KNw•m•ni rfour¢h•rfl•bl•
obl•cts lor PLrtth bonofiL
11 ￿y)￿ar lty w 4• w• Mnllnu•k7promol• tr• BDknr* Gwrf•M fulfil0￿Ob￿￿j •#* ch•rftykn1￿.
T1ui>ugl￿lt 202V24 ￿ hdd lac* to larA m08￿n91 afidc•nbn￿l to ety•3o*ith thosovthll •r•
Inl8r•stedln th• l￿f3r0018¢1r1SI Botsnlc &TrJens *ha tr*v4W.fobtg.co.uk ￿bIll4, Fa¢*knk •xlX (fgnn•tyT￿wlvI.
Wo 99B foll¢￿15 olih• FOBBG FaL•kn* paB0 4nd662 fdknws W• ffi￿X lob• lrnporlltit
Inqvkkjy our about th•yrd•M •nd thli •MuF•¥ Uwl lolltrA•rn r•t*Y•l Io ¥h¥r• Ih
With h¥lp ftom4xrrMerds •1 Kalnw. ￿le￿n(￿l0<¥r n￿￿b9￿0￿2lBt F8bwwy 2024.
F••db*r& h•¥ bqqn ¢v•r*fi*lmlngty poll￿. Th• ￿bIll0 l￿dI 4 VW•t•rncwntollnlornthn an tr*g•rf•n•wOlh•
knlwll•cUons thornln IrKludn98Trno dEiBba¥o. Cyads, F•Ms and Wpnl8lDth•QlobalNl¢dK4n• G•rdn (GI￿1.
The newdesffJn h•lps Intonr*lon mtyv •osity.
Th•GMG IIMllc4ntrnuu lo b••n liy*tsnt•dw*lloMl•u•tln h*n9 ts*Wn¢wdwrfl•bl• ot*
Methr$C•￿BdtfjhenthuSh5￿cth vdurtoldng to 1hèfflalr*￿rtc• •ThJ pknllwfftlP• Gmcon
SutthmL¥llllV b•fvThon&vrll 2023 •nd Mwrth 2024.
Tha slqnog•¥AWn ItsGMC MnlrnJ•¥ tohilp w mi•towobi8¢t•lwknclng IP*knN* ol lor pubk bgn•fiL
In November 2￿ wo finaltsud Ihp de51gn ol a larye IgFmif¥lgn f¢rth• •n1ran￿ lo Ihfj GMQ
Th18*w a th11born￿ wol•GI with 8•if4si Clty¢oundl (6CCI and Uw•San has r•c•nltyb••n IMt*d.
ThI￿1Th Inlorn￿ Iho about mwndnal pltnb. thdud1r1jg￿ffl￿8s01 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 arn￿rkIng 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$llorg.
We cOn￿n￿• to h•r¥eg18•¢I$ lrnrn Ihg F4aThts In the GMG ar*J 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 vL*ltod 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 ¥1￿1¢￿.
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• ar￿1 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 ￿1￿*bS¢18)vthoI8￿ the group Ihrou9h th• plneium. Th 8rnup allo vlglteo IM GMG.
W• look lOr￿￿d lo a conunuin9tA•thg rel8donsNp*41h Iho Irish Treè 50¢ioty.
Ai bl• end Oltho toui thay prn¥•nlod 8 T•tra¢ontron $ln¢Mo. an Augwuno Hgnry dls¢xw•ryi toth• FrknrvJ¥
W• host•d • vlllllo GMG4urfng lh• summor by • gwd•nlng 9rtyJp Irtyn Hofvod.
In March 2024 th• c￿1r 9•v• an llluslr•t•d P￿￿1￿1n1 prni•nl•th>n on th• hkntoryol lh• Bol•nlc Gard•n•
to lh• Wplne Garden Soc*ty Ullt•rc￿￿up.
In ovr •ff¢rts to luMI •yi ob￿ of qdur•lky lh• publlc. ￿ bm9hl • f•r Tr•e Ind sh￿ts IBbgllln9
on• olour'G4idons Fc￿5 Gw. rne¢tiffj$ *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•b￿S 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. lTrJhother*lmth•
Laiin namg: Ihls par1￿1£* 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 #Cr￿10￿ nymbprlhal lin*s 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 b*nlc81 protowj tts Kow ar￿ olh•r bDtsnKal ir4liWIws.
FollovAng cansult9￿ft. thè prnp05a1w￿ •ccepted by 8CC m￿890￿ *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 ￿b￿rIng
l•ctto lh• $hn￿$ In tho garthm plants In Troplcal Ravlne and P￿ffl 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 0￿mblI 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$orJDr*than also to attond l•w*hollh• BCC Tree Str•tewon 5th O¢tober 2023
In th¢ fffJp1¢41 Ra¥int.
A¢ Ihg GordeA8 FO¢￿ GrDUP fflBebr¥J￿ C￿n￿nue tornls9 the need to 9ruwto tho garf￿$. mwntaln and grdw• Ihg plant
i•lleckn¥ In the gaThlo1)$ ar￿ wweryo and malnlaln the arthtevJr8lt•ofbuifthgs and rnonufffflts*lthln the g*thn5
such as thg Pth Houso ar￿ the Kehin m•morfal Sla￿0.
In Novembgf 2023 V** madg o preswlthn to BCC managers ￿ howthe Frl8nd$ G￿Vp¢aN hop BCC lo do Ili5.

BLACK
TRUs￿ESA￿l￿UALHÉpoRr
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[￿l￿a 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$*4Y • 5•1•¢Oon oltmi
6hNbs that Ihv nabJrnli4t John Ternplplon117*18251 h8d In hi$ garden h Cr8nmor8, M•lono Road.
One memter a￿emble11 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 0fhortx￿tu[II ex￿￿enCe. FOBBG continues lo be a m•rnbwofth8 UK
'Fiientts ol BotBnlc Gard8n5 Forum. vthosa puw lo pm¥id8 8 loNm for Ihe exchange ol Info￿natIOn and iJ885 Io
Promoie tro usè. ¥alue and ffjl• of ol Boiwi¢ in Ih•ii •UPF4Jrt4nd •r4ag•rn¢nlof thw mmioft ofll
r•$p•th• bol•nic 9ird•nS.
Our Chwtw lh• Seuelaryolthe Fonjm thr•4￿ul 202Y14 and th15 hdps to lurtlwpmmob FoB8G and lh• 8ollasl Bot4n
Gardens lo th• W&r UK and thwh lh8 Fornm ￿b5{16 11 otVO 8n&bl0s Fo88G to
to the ed￿A￿onI1 and ac￿+￿•$ thJl other UK 8otsni¢ Gwthns 8Tr Involv￿ wlth helps FoB8G loqet bS•8B
fvr m••Uty Il• ch•rfl•bl• obfvcls th7d•nh•r￿n9 publlc b•n•
Ou•rt9 2023r24 ha¥• ptt•nded 6lAkeholder rn••tin9B. lThted by 8ella51CIty Countl gr4 QuBor*'$ Unh•rdlty Bellast ontr*llPSURGE
prolod ft*th• Lo*7r 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 aIkncgtsd￿lhsn thg $ito andw• ￿ntinue torfwAs
Ih 8CC Ih purno1• lor*ttioh 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 Wb9￿P￿9￿. plant sth$4fi0 lol•• ol c*aml¢k Ihat•r•
h4n￿M•￿e by m•mb8rn UBtng ferns IrDm Bot¥nlc Ganlens and auoeni QuBrter.
Th• •r• •¢4)fflp4nL4d byan lfiform•t*>nranl 8df•il 8olank GBrdeni.
Ourfn9 202Yd4 ￿ had plant salt$ at the Lord Ma￿5 Fun Day In 8•lanSc Gardens lftlAay 2023. al the Mol• FesbS4al In Aug￿*2023
and al thty A￿￿m￿ 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 $ub*fption 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 *r￿ul•b￿ r•rniin •ffor¢ats•.

BLACK
Tr115TEUA14NiIAlREVORTltoThthw￿>
Fr1￿￿101B*1P￿$1I01a￿l¢G8th5
14omp.anyfimited bywarnnthèl
Aswella$ bu$4nes5m¢etln8s. •n*nberof *Kkile¥entsllrKludlft8iardefi%lsltsandtslk51kn>utstsbitCts￿Ia￿d toyrrfeni081
Mln¥•d durfn¥lQWZ4.
A¥oAy#ttendwK•satmÈetlftp.If*2023124aimparedtopiitiryears lssh#wn b¢low.
5ymmary•l•ttMd¢w o¢m¢*iinp.14¥•r•ydl•Zw
Attendqqj
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16
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piJtORJI Alfulf PIfiIOD5
Wowlllroniinyetode¥elopawt￿biI1•ifvdwd*l Med￿ p•ystoJth•K•thekntswlodyolbot•nv.
hoNivJlture Ind the hortirullvral l*8a<yol Bell4rt8ota•lcGardenJlorthe p¥bllelfrM¢fftindtoprnTr•th 8•llutODtsnkGardo
•si¢entrt lorhorthulturnl eA¢elleThc•, bothNt*l*duuiion and publlt Imnlty.
wewlllcofitln￿ wlth KC5a¥th OthrtljeJWo￿l￿G￿up1￿dtheGBrf¢A%Im￿6l￿1tt￿lo(U5Qn thE prnmotknn
ofthe ￿￿enSi$4 ￿luable*t1￿clIO￿fOr￿￿r5.¥3wQll as•nkey prf¢rlty prole￿wIthIn theyrd2n%th•¢wlllbenefil
thegubUc4nd prorMt•c•fvier¥•Uoffj m•lrtt•Mft￿ •nddw*pmeht•fth• y￿*nI. buih15nv,mon￿fft•￿ts thlrnln •nhinr•
we￿11¢•n￿nueto￿￿*￿thIcC1ndQUIQ￿VnI¥U$1tyoN th•dwe￿P￿*ffttOltItsl F•VIOGplot¥Jlthlnthe low*rODtsnkG•rd•
45 P•rtolthe WPSVRGE, prnlttL
Th• t￿1¢ contlnu¥wholdtr*postolS*trnurylorthe Frfondxof 8ot4nlc G•rd*ns FoNmln 2024nS•ndw•wlNu*fhh
oppDrtunltytotantinuEtollawwlthfEllow Fdtnd'iAroupsand promoteBoW•st ￿tan￿GI￿t￿l.
INDEPENDENT EMMINER
r Il*c* been r*•ppoln*d4slndipendqnt•x4mlnorfof theeTr¥wluy••r.
SIAAILCQMPAPWPROWIOWS
r•porth￿bIeNp[tp¥IYdIft i¢¢orf•nr•w*h th¢ pthtsknI•ppf(f•b￿1at0mP4thinthdt0thl lfflal1compthu￿4mP￿M.
SW*don bthall•f
r&nWaJ5h
DIr*￿t

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 r*5PDn51blltyto.'
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 haVe￿aMInedY0urchar1ty 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￿?￿￿11￿4 rI￿rdS kept by th*
thodnf and a rDmparls•h of the a(￿UThts Pr￿￿n￿d wlth those recordk 11 alsolnduded ￿nSIderatI￿n olany
vnusual iiems dis¢10sures the a¢¢outtts, and SEE*lngexp¢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 IF￿1¢ •¢¢oynrl￿rlC0
That th• •¢t￿nts0O no¢ Compty w1thth••¢¢ouniifiirnqulr￿1fi￿ 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 underst￿￿n4 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 matt*rslll 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.
aea*Jef 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 R￿Q￿r¢¢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 Resou￿5 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 m0￿ment 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 compl￿ni 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 COn￿StentIY 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 c￿rren￿ 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 8en*ral 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 ft*r 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 Res0￿rceS 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 exPendI￿re 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
un￿rted. 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 Int*fort
300
344
67
367
R151rlrt
2024
T•tsl
102J
Totsl
Fundi
F￿ndS
S C￿r0￿bItArt1¥I￿ScQrt5
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.'B*lfa5t 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