ids.
Company Registration No. N1679665 {Northern Ireland)
chartered accountants
PORTRUSH HERITAGE GROUP
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
IDS Chartered Accountants LLP
23125 Queen Street
COLERAINE
Co Londonderry
BT52 1 BG

PORTRUSH HERITAGE GROUP
ids.
chartered accountants
CONTENTS
Page
Legal and administrative information
Trustees, Report
Independent examiner's report
Statement of financial activities
Balance sheet
Notes lo the financial statements
8-12

PORTRUSH HERITAGE GROUP
ids.
chartéred accountants
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
E K Browne
M J Cavalleros
M G McKay
J J McNally
W G McNaul
DJLMoore
C Rainey
J White
M McAlister
J Thome
K Wood
(Appointed 15 November 2023)
(Appointed 28 June 2023}
Charity number
NIC102817
Company number
N1679665
Registered office
10 Randal Park
PORTRUSH
Co Antrim
BT56 8JJ
Independent examiner
IDS Chartered Accountants LLP
23125 Queen Street
COLEFIAINE
Co Londonderry
BT52 1BG
Bankers
Danske Bank
Donegall Square West
BELFAST
BT16JS

PORTRUSH HERITAGE GROUP
ids.
chartered accountants
TRUSTEES, REPORT (INCLUDING DIRECTOR'S REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2023
The Trustees present their annual report and financial slatemenls for the year ended 31 December 2023.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the
financial statements and comply with the Charity's Memorandum of Association, the Companies Act 2006 and
"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 20191.
Objectives and activities
Portrush Heritage Group (PHGI, established 22nd May 2014, is a volunteer-lead organisation with a membership of
over 180. PHG'S rapid growth is evidence of the keen interest the community has in the heritage of Portrush. PHG
is registered with the Charity Commission of Northern Ireland {NIC108470) and Companies House Nl IN1679665}.
Our vision is to have,
People recognlse and appreciate the significant history and heritage of Portrush"
PHG seeks to work closely with the community and all interested parties to promote the town's heritage and history
through effective signage, public art & sculpture, heritage touis, talks, theatre, exhibitions, explanatory displays, and
the production and distribution of relevant literature and publications.
Our Mission Statement,
"Portrush Heritage Group promotes the appreciation of and engagement with the heritage of Portrush and
the surrounding area"
Our 2023-25 Strategic Plan (reviewed by the Committee in October 2022) is our blueprint over the next three years
to guide efforts towards our vision. As we grow it is important to state our values which are,
Working collaboratively..
Proactively working with the Community and relevant stakeholders
Incluslve:
Enabling engagement by all representatives of our Community
Integrity & professionalism:
Conducting our work lo the highest of standards, whilst respeGling the natural environment
Good governance:
Applying sound organisational and operational practice and appropriate use of resources
A copy of the 2023-25 Strategic Plan can be obtained by email request to the Chairman at,
chairman.portushheritage@gmail.com.
The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the
Charity should undertake.

PORTRUSH HERITAGE GROUP
ids.
chartered accountants
TRUSTEES, REPORT (INCLUDING DIRECTOR'S REPORT) {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Achlevements and performance
Principal Activities.
PHG'S principal activities include,
Heritage Evenings..
Scheduled as six events (October to April) with speakers on a range of heritage subjects and an average
attendance of 80. Our 2023-2024 season of Heritage Evenings is well underway with good attendance in person
and on-line.
Harbour Public Realm Scheme..
We were invited by Dfc to advise on possible Heritage Content in their pavement improvements work at Portrush
Harbour. After PHG'S submission of several options the scheme included the addition of a Compass Rose and Two
Heritage Information Signs.
Swell 2023:
With a £6K budget jointly funded by CCGBC'S Festival Fund and Portrush Community Enterprises we were lead
partner in this Year's Swell Event.
Swell Is a volunteer-run festival that has fostered strong partnerships with existing community groups based in
Portrush or the Causeway area. PHG were lead partner, supporting the excellent work of the SWELL Organisation.
PHG'S Discover Portrush exhibition, in the windows of the White House, took a journey from the Bronze Age Village
of Corrstown to the 17th Century Dunluce Town the mid-19th and 20th Centuries plans for Portrush. A newly
commissioned Heritage Timeline was also incorporated into the exhibition.
Weekly Heritage News:
The weekly Heritage News Emails continued throughout the year and have proved popular with the rnembership.
Discover Portrush Magazine:
Funding from the SWELL 2023 budget was used to publish a further edition of our fulkcolour 12-page magazine
called "Discover Portrush" Five hundred copies of the magazine were delivered by post, hand and through the local
primary Schools.
Pirates Off Portrush:
Portrush Yacht Club (PYCI agreed to take over the running of "Pirates Off Portrush and PHG has loaned the
relevant props to the Yacht Club for an initial three-year period. After which a decision would be made regarding the
permanent transfer of the props to PYC.
Directors:
On 22nd September 2023 our much-loved fellow Director Canon John McKegney passed away. John was our
Heritage Evening Chairman and enthusiastic conlribulor to our Heritage Group. John will be sadly missed by the
Membership.
In December we welcomed Maria McAlister to the Board. Maria is the Interim Development Manager with Tourism
Nl in their Landscapes and Activities.
Our Strategic Priorities.
PHG'S priorities going forward are,
1. Heritage Evenings, Discover Portrush Magazine, Heritage Newsletters, Discover Portrush Exhibition.
2. Antrim Gardens Destination Project.
3. Updating our Discover Portrush App
4. Engagement with schools and young people through Heritage Timeline.
5. Survey of Ballywillan Old Church Graveyard.
6. Retention of Quigleys Cottage in Public Ownership.

PORTRUSH HERITAGE GROUP
ids.
chartered accountants
TRUSTEES, REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Financial revlew
The financial statement is made up of,
"Unrestricted Funds from Membership Fees, sale of Raffle Tickets and Books at our Heritage Evenings and
"Restricted Funds from Grants received {Causeway Coast and Glens Festival Fund and Portrush Communty
Enterprises} for the staging of SWELL 2023 and the production of our'Discover Portrush" Magazine.
Our finances are currently in a good position, and with the membership fee increased to £15 we are confident of
continued stability.
We would like lo Ihank our Financial Team for their excellent work in delivering these results. Our Treasurer John
Vvhite for his excellence in all things detailed, Mr Jim Carrigy for his assistance with the preparation of the schedules
and Roger Dallas of IDS Chartered Accountants LLP for his help and assistance with the preparation of this Report.
Structure, governance and management
The charity is a compar)y limited by guarantee and not having a share capital.
The Trustees, who are also the directors for the purpose of company law, and who served during the year and up to
the date of signature of the financial statements were..
E K Browne
M J Cavalleros
S P Fairon
M G McKay
Revd Cannon J W McKegney
J J McNally
W G McNaul
DJLMoore
C Rainey
J Vvhite
M McAlister
J Thorne
K Wood
{Resigned 28 June 2023}
{Deceased 22 September 20231
(Appointed 15 November 2023)
(Appointed 28 June 2023)
There is no external body with the power to appoint trustees or directors of the charity.
None of the trustees have any beneficial interest in the company. All of the trustees are members of the company
and guarantee to contribute £10 in the event of a winding up.
The tru
s, rep
oved by the Board of Trustees.
JJMC
31
ary 2024

PORTRUSH HERITAGE GROUP
ids.
chartered accountants
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF PORTRUSH HERITAGE GROUP
I report to the Trustees on my examination of the financial statements of Portrush Heritage Group (the Charity) for
the year ended 31 December 2023.
Responsibilities and basis of report
As the Trustees of the Charity land also ils directors for the purposes of company law) you are responsible for the
preparation of the financial statements in accordance with the requirements of the Companies Act 2006.
Having satisfied myself that the charity is not subject to audit under company law, and is eligible for independent
examination, it is my responsibility to.-
examine the accounts under section 65 of the Charities Act (Northern Ireland) 2008.,
follow the prO￿d￿reS laid down in the general Directions given by the Charity Commission for Northern
Ireland under section 6519){b} of the Charities Act.. and
state whether particular matters have come to my attention.
Independent examlnerfs statement
I have examined your charity accounts as required under section 65 of the Charities Act and rny examination was
carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under
section 65(9}(b} of the Charities Act. The examination included a review of the accounting records kept by the
charity and a Gomparison of the accounts presented with those records. It aSso includes consideration of any
unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any
such matters.
That accounting records were not kept in accordance with section 386 of the Companies Act 2006,. or
That the accounts do not accord with those accounting reGords- or
That the accounts do not comply with the accounting requirements of section 396 of the Companies Act 2006
and with the methods and principles of the 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., or
That there is further information needed for a proper understanding of the accounts to be reached.
I have completed my examination and have no concems in respect of the matters11) to (4) listed above and, in
connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters
I require drawing to your attention.
Roger Da
as
IDS Chartered Accountants LLP
23125 Queen Street
COLERAINE
Co Londondery
BT52 1 BG
Dated.. 31 January 2024

PORTRUSH HERITAGE GROUP
ids.
chartered accountants
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2023
Unrestricted Restricted
funds
funds
2023
2023
Total
Unrestricted Restrlcted
funds
funds
2022
2022
Total
2023
2022
Notes
Income from:
Donations and
legacies
3,969
6,000
9,969
11,852
4,300
16,152
enditure
Raising funds
2,441
2,441
2,625
2,625
Charitable activities
1,640
6,000
7,640
1,231
3,477
4,708
Totsl expenditure
4.081
6,000
1 Ql,081
3,856
3,477
7,333
Net lexpenditurellincome
for the yearl
Net movement in funds
{1121
1112>
7,996
823
8,819
Fund balances at 1 January
2023
7,996
823
8,819
Fund balances at 31
December 2023
7,884
823
8,707
7,996
823
8,819
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The statement of financial activities also complies with the requirements for an income and expenditure account
under the Companies Act 2006.

PORTRUSH HERITAGE GROUP
ids.
chartered accountants
BALANCE SHEET
AS A T 31 DECEMBER 2023
2023
2022
Current assets
Cash al bank and in hand
8,707
8,819
Net current assets
8,707
8,819
Income funds
Restricted funds
Unrestricted funds
823
7,884
823
7,996
8,707
8,819
The company is enlilled lo the exemption from the audit requirement contained in section 477 of the Companies Act
2006, for the year ended 31 December 2023.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006
with respect to accounting records and the preparation of financial statements.
The members have not required the company to obtain an audit of its financial statements for the year in question in
accordance with section 476.
These financial slalemenls have been prepared in accordance with the provisions applicable to companies subject
to the small companies regime.
The financial statement
appro
by the Trustees on 31 January 2024
J J McNally
Trustee
J White
Trustee
Comp
yRe
tration No. N1679665 {Northern Ireland)

PORTRUSH HERITAGE GROUP
ids.
chartered accountants
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Accountlng policies
Charity (nformation
Portrush Heritage Group is a private company limited by guarantee incorporated in Northern Ireland. The
registered office is 10 Randal Park, PORTRUSH, Co Antrim, BT58 8JJ.
1.1 Accounting convention
The financial statements have been prepared in accordance with the Charity's governing document, the
Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of
Ireland" {"FRS 102") and the Charities SORP '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 1021" (effective 1 January 2019). The
Charity is a Public Benefit Entity as defined by FRS 102.
The Charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of
Cash Flows
The financial statements are prepared in sterling, which is the functional currency of the Charity. Monetary
amounts in these financial statements are rounded to the nearest £.
1.2 Going concern
At the time of approving the financial statements, the Trustees have a reasonable expectation that Ihe Charity
has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees
continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable
objectives.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and
uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the
Charity.
1.4 Income
Income is recognised when the Charity is legally entitled to it after any performance conditions have been
met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the Charity has been notified
of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in
relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otheNise if the Charity has been notified of an impending distribution,
the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a
contingent asset.
1.5 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a
third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of
the obligation can be measured reliably. All expenditure is accounted for on a payment basis.

PORTRUSH HERITAGE GROUP
ids.
chartered accountants
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Accounting policies
(Continued)
1.6 Cash and cash equlvalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid
investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in current Ilabilities.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at
transaction price including transaction costs and are subsequently carried al amortised cost using the effective
interest method uriless the arrangement constitutes a financing transaction, where the transaction is
measured at the present value of the future receipts discounted al a market rate of interest. Financial assets
classified as receivable within one year are not amortlsed.
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless
the arrangement constitutes a financing transaction, where the debt instrument is measured at the present
value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable
within one year are not amortised.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of
operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one
year or less If not, they are presented as non-current liabilities. Trade creditors are recognised initially at
transaction price and subsequently measured al amortised cost using the effective interest method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the Charity's contractual obligations expire or are discharged or
cancelled.
1.7 Taxatlon
No provision for taxation is required as the company is defined as a charity for taxation purposes.
Critical accounting estimates and judgements
In the application of the Charity's accounting policies, the Trustees are required to make judgements,
estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent
from other sources. The estimates and associated assumptions are based on historical experience and other
factors that are considered to be relevant. Actual results may differ from these eslimales.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the estimate is revised where the revision affects only that
period, or in the period of the revision and future periods where the revision affects both Current and future
periods.

PORTRUSH HERITAGE GROUP
ids.
chartered accountants
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Donations and legacles
Unrestricted Restricted
funds
funds
Total Unrestricted Restricted
funds
funds
Total
2023
2023
2023
2022
2022
2022
Donations and gifts
Grants receivable
Membership fees
Transfer from
unincorporated entity
1,124
1,124
6,000
2,845
1,035
500
1,680
1,035
4,800
1,680
6,000
4,300
2,845
8,637
8,637
3,969
6,000
9,969
11,852
4,300
16,152
Donations and gifts
Trader donations
Raffle tickets
Royal Portrush Golf Club
Heritage event
Book sales
Miscellaneous
233
152
550
100
233
152
550
1DO
687
687
197
230
10
197
230
1,124
1,124
1,035
1,035
Grants recelvable
Halifax Foundation Nl
Queen's Platinum Jubilee
fund
The Honourable The Irish
Society
Swell
Causeway Coast & Glens
BC
500
2,500
3,000
250
250
1,000
550
1,000
550
3,000
3,000
3,000
3,000
6,000
6,000
500
4,300
4,800
Raising funds
Unrestricted Unrestricted
funds
funds
2023
2022
Support costs
2,441
2,S25
10-

PORTRUSH HERITAGE GROUP
ids.
chartered accountants
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Charitable activities
2023
2022
Queen's Platinum Jubilee fund - website
Halifax Foundation Nl funded activities
The Honourable The Irish Society funded activities
Royal Portrush Golf Club
Swell
Heritage events
GiftslPrizeslGratuitieslEvent costs
250
1,677
1,000
550
550
200
481
6,000
271
1,369
7,640
4,708
7,640
4,708
Analysls by fund
Unrestricted funds
Restricted funds
1,640
6,000
1,231
3,477
7,640
4,708
Support costs
Support Governance
costs
costs
2023
Support Governance
costs
costs
2022
Printing
Website
Secretarial
Zoom
Sound equipment
Training
Insurance
Bank fees
Administration
Miscellaneous
1,041
203
630
144
1,041
203
630
144
787
288
475
144
108
101
75
127
787
268
475
144
108
101
75
127
90
97
90
97
236
238
527
527
2,441
2,441
2,625
2,625
Trustees
None of the Trustees lor any persons connected with them) received any remuneration or benefits from the
Charity during the year.
11

PORTRUSH HERITAGE GROUP
ids.
chartered accountants
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Employees
The average monthly number of employees during the year was..
2023
Number
2022
Number
Total
Analysis of net assets between funds
Unrestricted Restricted
funds
funds
2023
2023
Total Un restricted Restricted
funds
funds
2022
2022
Total
2023
2022
FLfnd balances at 31
December 2023 are
represented by..
Current assetsl{liabilitiesl
7,884
823
8,707
7,996
823
8,819
7,884
823
8,707
7,996
823
8,819
10 Related party transactions
There were no disclosable related party transactlons during the year {2022 - none).
12-