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2025-03-31-accounts

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Roe Valley Ancestral Researchers Ltd ,

Charity No. NI107879

Company No. NI665432

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Directors’ Report and Unaudited Accounts

31 March 2025

Vale Accountants

Roe Valley Ancestral Researchers Limited Contents

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Trustees’Annual Report 2to4
Independent Examiner's Report 5
StatementofFinancial Activities 6
Summary Incomeand ExpenditureAccount 7
Balance Sheet 8
Statement ofCash flows 9
Notes to the Accounts 10 to 17 *
DetailedStatementofFinancialActivities 18to 19

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Roe Valley Ancestral Researchers Limited

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Statement of Financial Activities

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for the year ended 31 March 2025

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|||||||| |---|---|---|---|---|---|---| |Unrestricted|Restricted| |.“2025funds|funds2025|Totalfunds2025|Total funds2024| |Notes|£|£|£|£| |Income|and|endowments| |from:|.| |Donations and|legacies|4|5,296|1,570|6,866|10,880| |Charitable|activities|5|1,518|-|1,518|3,046| |Other trading|activities|6|258|-|258|-| |Total|7,072|1,570|$,642|13,926| |Expenditure|on:| |Raising funds|7|516|-|516|1,056| |Other|8|10,410|-|10,410|17,648| |Total|10,926|-|10,926|18,704| |Net gains on|investments|-|-|-|-| |Net expenditure|9|(3,854)|1,570|(2,284)|(4,778)| |Transfers|between|funds|-|-|-|-| |Net expenditure*p|before other|(3,854)|1,570|(2,284)|(4,778)| |gains/(losses)|.| |Other gains and|losses| |Net movement|in funds|(3,854)|1,570|(2,284)|(4,778)| |Reconciliation|of funds:| |Total funds|brought forward|7,258|-|7,258|12,036| |Total funds carried forward|3,404|1,570|||4,974|7,258|

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Roe Valley Ancestral Researchers Limited Summary income and Expenditure Account

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for the year ended 31 March 2025

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|||||| |---|---|---|---|---| |2025|2024| |°|£|£| |Income|8,642|13,926| |)| |Gross income for the year|8,642|13,926| |Expenditure|6,275|14,604| |Depreciation|and|charges|for| |impairment of fixed|assets|4,651|%|4,100| |Total|expenditure for the year|10,926|18,704| |Net expenditure|before tax for the year|(2,284)|(4,778)| |Net expenditure for the year|(2,284)|(4,778)|

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Roe Valley Ancestral Researchers Limited

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Balance Sheet

at 31 March 2025

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|||||||| |---|---|---|---|---|---|---| |-|Company No.|NI665432|Notes|2025|2024| |.|£|£| |Fixed|assets| |—| |Tangible|assets|10|6,537|8,159| |6,537|8,159| |Current|assets| |Debtors|11|605|44| |-|Cash|at bank and|in|hand|1,318|83| |1,923|127| |Creditors: Amount falling|due within one year|12|(3,486)|3|(1,028)| |oa|Net current|liabilities|(1,563)|(901)| |Total|assets|less current|liabilities|4,974|7,258| |—|Net assets excluding pension|asset or|liability|4,974|7,258| |Total|net assets|4,974|7,258| |The funds|of the charity| |Restricted|funds|13| |-| |Restricted|income funds|1,570|-| |1,570|-| |_|Unrestricted funds|13|,| |General funds|2,246|7,258| |Designated|funds|1,158|-| |-|3,404|7,258| |Reserves|13| |Total funds|,|4,974|7,258|

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These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

For the year ended 31 March 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies. :

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

Approved by the board on 31 March 2025

And signed on its behalf by:

5 &[akit] Lil fAG 22> Elizabeth Ferguson

Trustee

31 March 2025

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Roe Valley Ancestral Researchers Limited

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Statement of Cash flows

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for the year ended 31 March 2025

2025 2024
° £ £
Cash flowsfrom operating activities
NetexpenditureperStatementofFinancial Activities (2,284) (4,778)
Adjustments for:
Depreciation ofproperty, plantand equipment 4,651 4,100
Othergains/losses - -
(Increase)/Decrease intradeand otherreceivables (561) : 3,518
Increase intradeand other payables 2,458 100
Netcash provided byoperatingactivities 4,264 2,940
Cash flowsfrom investing activities
Payments forproperty, plantand equipment (3,029) (169)
Netcash used in investingactivities (3,029) (169)
Netcash used in financingactivities - (3,000)
Netincrease/(decrease) incashandcashequivalents 1,235 (229)
Cashandcash equivalents atthebeginningofthe year 83 412
Cashand cash equivalentsattheend oftheyear 1,318 183
Components ofcash andcash equivalents
Cash and bankbalances 1,318 - 83
1,318 83

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Roe Valley Ancestral Researchers Limited Notes to the Accounts the Accounts Accounts for the year ended 31 March 2025

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Notes to the Accounts the Accounts Accounts

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1 Accounting policies

Basis of preparation >

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Change in basis of accounting or to previous accounts " There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years. ‘

Fund accounting

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Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity. Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds _—‘These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values. Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.

Income

Income
Recognition of Income is included intheStatementofFinancialActivities (SoFA)when the charity
income becomesentitled to,and virtuallycertain to receive,theincome andtheamountof
the incomecan be measured with sufficient reliability.
Incomewith related Where income has related expenditure the incomeand related expenditure is
expenditure reportedgross intheSoFA.
Donations and Voluntary income received bywayofgrants, donations and gifts isincluded inthe
legacies theSoFAwhen receivable and onlywhenthe Charityhasunconditional
entitlementto the income.
Tax reclaims on Incomefrom tax reclaims is included in theSoFA atthesametime asthe
donationsand gifts _gift/donation towhich it relates.
Donated services Theseareonlyincluded in income (withan equivalent amount in expenditure) -
and facilities wherethe benefittothe Charity is reasonably quantifiable, measurableand
material.
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Volunteerheip Thevalueofanyvolunteer help received isnotincluded intheaccounts.
Investment income This isincluded intheaccountswhen receivable.
Gains/(losses) on This includesanygainor loss resultingfrom revaluinginvestmentsto marketvalue
revaluation offixed atthe end oftheyear.
assets
Gains/(losses) on This includesanygain or lossonthe sale ofinvestments.
investmentassets

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|||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---| |.|NotesRoe Valley to the Ancestral AccountsResearchers|Limited|‘|*.|,| |Expenditure|.| |-|expenditureRecognition of|cannot beExpenditure fullyis|recognisedrecovered, andon anisaccruals reportedbasis.as|partExpenditure of the expenditureincludes anyto which VAT whichit| |relates.|.| |.|Expenditure on|These comprise the costs associated|with|attracting voluntary income,|fundraising| |raising|funds|trading costs and|investment management|costs.| |Expenditure|on|These comprise the|costs|incurred|by the|Charity|in the|delivery of its|activities|and| |charitable|activities|services|in the furtherance|of its|objects,|including the making of grants and| |governance|costs.| ||Grants|payable|All grant expenditure|is accounted|for on an|actual|paid|basis|plus an|accrual|for|;| |grants that|have been|approved by the trustees|at the end|of the year but not yet| |paid.|4| ||Governance costs||These include those costs associated with meeting the constitutional|and statutory| |requirements|of the Charity,|including any audit/independent examination|fees,| |costs|linked|to the|strategic management of the|Charity, together with|a share|of| |-|other|administration|costs.| |Other expenditure|These are support costs|not allocated|to a|particular|activity.|

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Taxation

The charity is exempt from corporation tax on its charitable activities.

Tangible fixed assets and depreciation

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

Equipment, fixtures & fittings 20% Straight line

Freehold investment property

Investment properties are measured initially at cost and subsequently at fair value at each balance sheet arise.date and are not depreciated. All gains or losses are taken to the Statement of. Financial Activities as they

Stocks

Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market. ,

Trade and other debtors , Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Cash and cash equivalents Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. . In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.

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Roe Valley Ancestral Researchers Limited Notes to the Accounts ’ Trade and other creditors .

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Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Research and development

Research and development ; Expenditure on research and development is written off in the year in which it is incurred.

Foreign currencies

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Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period.

Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.

All exchange differences are are taken into account in arriving at net income/expenditure.

Leased assets

Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.

Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs.

Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense ona straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

Pension costs

The charity operates a defined contribution plan for its employees. A defined contribution pian is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

Receipt of donated goods, facilities and services

All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.

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Roe Valley Ancestral Researchers Limited

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Notes to the Accounts

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2 Company status

The company is a private company limited by guarantee and consequently does not have share capital.

3 Statement of Financial Activities - prior year

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Unrestricted Unrestricted
funds Total funds
. 2024 2024
£ £
Income andendowments from:
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Donations and legacies 10,880 10,880
Charitable activities 3,046 3,046
Total 13,926 13,926
Expenditure on:
Raisingfunds 1,056 1,056
Other 17,648 17,648
Total 18,704 «18,704
Netincome (4,778) (4,778)
Netincomebefore other
gains/(losses)
(4,778) (4,778)
Othergainsand losses: .
Netmovement infunds (4,778) (4,778)
Reconciliation offunds:
Total funds brought forward 12,036 12,036
Total fundscarriedforward 7,258 7,258
4 Incomefrom donationsand legacies .
Unrestricted Restricted Total Total
2025 2024
£ £ £ £
Donations 1,621 - 1,621 9,118
Grants 3,675 1,570 5,245 1,762
5,296 1,570 6,866 10,880
5 Incomefrom charitable activities
Unrestricted Total Total
2025 2024
£ £ £
Membership 1,000 1,000 280
Book Sales 518 518 576
Training - - 2,190
1,518 1,518 3,046

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Notes to the Accounts

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6 Income from other trading activities

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|||||||| |---|---|---|---|---|---|---| |Unrestricted|Total|Total| |2025|2024| |°| |£|£|£| |Miscellaneous|258|258|-| |258|258|-| |7|Expenditure on|raising funds|)| |Unrestricted|Total|Total| |2025|2024|-| |£|£|£| |Costs of|generating voluntary|‘| |income| |Donations|516|516|979| |Grants|.|-|77| |516|516|1,056| |8|Other expenditure| |Unrestricted|Total|Total| |2025|2024| |£|£|£| |Donations/Entertainment|125|125|320| |Employee|costs|-|-|7| |Motor and|travel|costs|307|307|43| |Premises costs|1,080|1,080|84| |Amortisation,|depreciation,| |impairment,|profit/loss on|4,651|4,651|4,100| |disposal|of fixed|assets|.| |General|administrative|costs|3,169|-|3,169|3,282| |Legal and|professional|costs|1,078|1,078|9,812| |10,410|10,410|17,648| |9|Net expenditure|before transfers| |2025|2024| |This|is stated|after charging:|£|£| |Depreciation|of owned fixed|assets|,|4,651|4,100|

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Roe Valley Ancestral Researchers Limited

Notes to the Accounts

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10 Tangible fixed assets

10 Tangible fixed assets e
Equipment,
fixtures& Total
, fittings
£ £
Costor revaluation
At 1April 2024 20,391 20,391
Additions 3,029 3,029
At31 March 2025 23,420 23,420
Depreciation and
Impairment
At 1April2024 13,232 12,232
peprecenenchargeforthe 4,651 4,651
At31 March 2025 16,883 16,383
Netbookvalues
At31 March 2025 6,537 6,537
At31 March 2024 8,159 8,159
11 Debtors
2025 2024
£ £
VATrecoverable 605 44
605 44
12 Creditors:
amounts falling duewithinoneyear
2025 2024
£ £
Othercreditors 2,661 203
Accruals , 825 825
3,486 - 1,028

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Notes to the Accounts 13 Movement in funds

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Incoming
resources
At1April (including
other
gains/losses
Resources
expended
March
2025
2024 )
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£ £ £
Restricted funds:
Restricted income funds:
DAERAGrant - 1,570 - 1,570
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Total - 1,570 - 1,570
Unrestricted funds:
General funds 7,258 5,332 (10,344) 2,246
Designated funds:
Causeway Coasts& Glens
Grants - 500 (245) 255
Honourable IrishSociety - 900 (96) 804
Western Health & Social Care
Trust - 340 (241) 99
Total - 1,740. (582) 1,158
Total funds 7,258 §,642 (10,926) 4,974
Purposesand restrictions in relation tothefunds:
Restricted funds: .
DAERA Grant Rural Micro Capital GrantScheme £1,570
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Designated funds:
Causeway Coasts&Glens Celebrations Pays£500
Grants
Honourable Irish Society ITforFund RaisingTeam Team £900
Western Health& Social Care PositiveAgeing £340 :
Trust
Analysisofnetassetsbetween funds
Unrestricted
'
funds
Restricted
funds
Total
£ £ £
Fixed assets - 6,537 6,537
Netcurrentassets (1,563) - (1,563)
(1,563) 6,537 4,974

14 Analysis of net assets between funds

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Roe Valley Ancestral Researchers Limited Notes to the Accounts

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15 Reconciliation of net debt

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Cash and cash equivalents

Net debt

16 Related party disclosures Controlling party

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||||| |---|---|---|---| |At31| |At|1|April|March| |2024|Cash|flows|2025| |£|£|£| |83|1,235|1,318| |83|1,235|1,318| |83|1,235|1,318|

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Roe Valley Ancestral Researchers Limited _ Detailed Statement of Financial Activities for the year ended 31 March 2025

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for the year ended 31 March 2025the year ended 31 March 2025year ended 31 March 2025ended 31 March 202531 March 2025March 20252025 .
Unrestricte Restricted
dfunds
2025
funds
2025
Totalfunds
2025
Totalfunds
2024
£ £ £ £
Incomeand endowments from:
Donations and legacies
Donations 1,621 - 1,621 9,118
Grants 3,675 1,570 5,245 1,762
5,296 1,570 6,866 10,880
Charitable activities q
Membership 1,000 - 1,000 280
Book Sales 518 - 518 576
Training - - - 2,190
1,518 - 1,518 3,046
Other trading activities
Miscellaneous 258 - 258 -
258 - 258 -
Total income andendowments 7,072 1,570 8,642 13,926
Expenditure on:
Costsof generating donationsand .
legacies
Donations 516 - 516 979
Grants - - - 77
516 - 516 1,056
Totalofexpenditureonraising
funds
. 516 _ 516 1,056
Other expenditure .
Donations/Entertainment 125 - 125 320
125 - 125 320
Stafftraining - - - 7
- - - 7
Motor and travel costs
Travel and subsistence 307 - 307 43
307 - 307 43
Premises costs
Rent 350 - 350 59
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Premises repairsand
maintenance
730 : 730 2
1,080 - 1,080 84

General administrative costs,

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including depreciation and amortisation

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|||||||| |---|---|---|---|---|---|---| |Detailed|Statement of|Financial|Activities|’| |®| |Depreciationiati|°if Equiquipmen|t,|4,651|4,651|4100| |fixtures &|fittings| |Bank charges|3|-|3|3| |Equipment|expensed|159|-|-|159|74| |Equipment|leasing and|hire| |charges|57| |General|insurances|597|-|597|501| |Postage|and|couriers|47|-|47|-| |Software,|IT support and related|500|-|500|254| |costs| |Stationery and|printing|424|-|424|1,467| |Subscriptions|98|-|98|4|105| |Sundry expenses|1,341|-|1,341|821| |7,820|-|7,820|7,382| |Legal and|professional|costs| |Accountancy and|bookkeeping|975|-|975|725| |Solicitor's|fees|-|-|-|500| |Other legal and professional|103|-|103|8,587| |costs| |1,078|-|1,078|9,812| |Total|of expenditure of other costs|10,410|-|10,410|17,648| |Total|expenditure|10,926|-|10,926|18,704| |,| |Net gains on|investments|-|-|-|-| |Net expenditure|(3,854|1,5705|(2,284|4,778| |Net expenditure|before|other| |©| |exp|(3,854)|1,570|(2,284)|(4,778)| |gains/(losses)| |Other|Gains|,|-|-|-|-| |Net movement in funds|(3,854)|1,570|(2,284)|(4,778)| |Reconciliation|of funds:| |Total funds|brought forward|7,258|-|7,258|12,036| |Total funds carried forward|3,404 4,570 4974 — 7,258|

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