ids.
Company Registration No. N1679665 (Northern Ireland}
chartered accountants
PORTRUSH HERITAGE GROUP
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
IDS Chartered Accountants LLP
23125 Queen Street
COLERAINE
Co Londonderry
BT52 18G

PORTRUSH HERITAGE GROUP
ids.
chartered accountants
CONTENTS
Page
Legal and administrative inforrnation
TrLfStees' Report
Independent examiner's report
Statement of financial activities
Balance sheet
Notes to the financial statements
8-13

PORTRUSH HERITAGE GROUP
ids.
chartered accountants
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
E K Browne
M J Cavalleros
M G McKay
J J McNally
W G McNaul
DJLMoore
C Rainey
M McAlister
J Thorne
K Wood
Mrs S C Calvin
(Appointed 30 October 2024)
Charity number
NIC102817
Company number
N1679665
Reglstered office
10 Randal Park
PORTRUSH
CoAntrim
BT56 8JJ
Independent examiner
IDS Chartered Accountants LLP
23125 Queen Street
COLERAINE
Co Londonderry
BT52 1 BG
Bankers
Danske Bank
Donegall Square West
BELFAST
BT16JS

PORTRUSH HERITAGE GROUP
ids.
chartéred accountants
TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2024
The Trustees present their annual report and financial statements for the year ended 31 December 2024.
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 2019).
Objectives and activities
Portrush Heritage Group IPHG), 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 Ihe community has in the heritage of Portrush. PHG
is registered with the Charity Commission of Northern Ireland (NIC108470} and Companies House Nl IN16796651.
Our vision is to have,
' Recognition and appreciation of, and engagement with the significant history and heritage of Portrush
and its people-
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 tours, talks, theatre, exhibitions, explanatory displays, and
the production and distribution of relevant literature and publications.
Our Mission Statement,
"Portrush Heritage Group actively promotes and facilitates the appreciatlon of and engagement with the
history and heritage of Portrush '
Our 2025-27 Strategic Plan (reviewed by the Committee in October 2024) 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,
Worklng collaboratlvely..
Proactively working with the Community and relevant stakeholders
Inclusive:
Enabling engagement by all representatives of our Community
Integrlty & professionalism:
Conducting our work to the highest of Standards, whilst respecting the natural environment
Good governance:
Applying sound organisational and operational practice and appropriate use of resources
A copy of the 2025-27 Strategic Plan can be obtained by email request to the Chairman at,
chairman.portushherilage@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 DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Principal Actlvlties:
PHG'S principal activities include,
Heritage Evenlngs..
Scheduled as five events (October to March) with speakers on a range of heritage subjects and an average
attendance of 80. Our 2024-2025 season of Heritage Evenings is well underway with good attendance in person
and on-line.
Swell 2024:
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 was lead partner, supporting the excellent work of the SWELL Organisation. Over 60 local groups, businesses
and individuals hosted, organised and faci5itated events for around 1,700 participants over the course of a full week
of activities. PHG partnered with Causeway Coast & Glens Museum Service lo create our first 'Pop-Up Museum, on
the theme of 'Growing up in Portrush,. Residents brought in treasured items from their personal and family histories,
which were put on display for others to enjoy. The items were photographed by the Museum Service and will form
an online exhibition on NIArchive.com later this year.
Lobbying:
PHG continued throughout the year to raise public awareness on heritage related matters that could affect our
shared heritage.
Weekly Heritage News:
The weekly Heritage New5 Emails continued throughout the year and have proved popular with the membership.
Discover Portrush Magazine:
Funding from the SWELL 2024 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.
Antrim Gardens:
Anlrim Gardens, The Coastal Zone and Portrush Nature Reserve form a heritage cluster located in
Lansdowne Area of Portrush. The sites are traversed by The Intemational Appalachian Trail. PHG wishes to
engage with stakeholders, other interested parties, and the community to look at how Antrim Gardens could
be transformed from its current underutilised condition into a Destination Heritage Park. To achieve this
objective PHG is currently preparing a grant application to secure funding from the Nationa1 Lottery Heritage
Fund for a feasibility study to be conducted.
Directors:
We were delighted to welcome Sarah Calvin as a Director of PHG. Sarah is the Museum Services Development
Manager with Causeway Coast and Glens Borough Council.
Our Strategic Priorities.
PHG'S priorities going forward are,
1. Heritage Evenings, Discover Portrush Magazine, Heritage Newsletters
2. Updating and possible amalgamation of our Discover Portrush and YEPI Apps, as well a5 increasing our
social media and website presence
3. Increased engagement with schools and young people.
4. Transformation of Antrim Gardens into a community heritage destination
5. Preservation of the town's history and heritage.
6. Continue to develop a living history archive
7. Engage with collaborative projects that promote the history and heritage of Portrush.
8. Encourage public contribution lo heritage archives

PORTRUSH HERITAGE GROUP
ids.
chartered accountants
TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
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 Community
Enterprises) for the staging of SWELL 2024 and the production of our'Discover Portrush" Magazine.
Our finances are currently in a good position, and with the membership fee increased lo £15 we are confident of
continued stability.
We would like to thank our Financial Team for their excellent work in delivering these results. Our former Treasurer
John White for his excellence in all things detailed. Billy McNaul our new Treasurer, Jim Carrigy for his assistance
with the preparation of the schedules and Roger Dallas of IDS Chartered Accountants for his help and assistance
with the preparation of this Report.
Stru¢ture, governance and management
The charity is a company 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
M G McKay
J J McNally
WG McNaul
DJLMoore
C Rainey
J White
M McAlister
J Thorne
K Wood
Mrs S C Calvin
(Resigned 26 November 2024)
(Appointed 30 October 2024)
There is no external body with the power to appoint trustee5 or directors of the charity.
None of the trustees have any beneficial interest in the company. ASI of the trustees are members of the company
and guarantee to contribute £10 in the event of a winding up.
The tru
es, re
rt wal appro
ed by the Board of Trustees.
JJM
12 February 2025

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 2024.
Responsibilities and basis of report
As the Trustees of the Charity (and also its 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 15 not subject to audit under company law, and is eligible for independent
examination, it is my iesponsibility to..
examine the accounts under section 65 of the CharitiesAct (Northern Ireland) 2008.,
follow the procedures laid down in the general Directions given by the Charity Commission for Northern
Ireland under section 65(9llbl of the Charities Act., and
stale whether particular matters have come to my attention.
Independent examinerfs statement
I have examined your charity accounts as required under section 65 of the Charities Act and my examination was
carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under
section 6519)Ibl of the Charities Act The examinalion included a review of the accounting records kept by the
charity and a comparison of the accounts presented with those records. 11 also 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 records-, or
That the accounts do not comply with the accounting requirements of sectlon 396 of the Companies Act 2006
and with Ihe 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 concerns in respect of the matters111 to141 listed above and, in
connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters
at require drawing lo your attention.
as
IDS Chartered Accountants LLP
23125 Queen Street
COLERAINE
Co Londonderry
BT52 1 BG
Dated.. 12 February 2025

PORTRUSH HERITAGE GROUP
ids.
chartered accountants
STATEMENT OF FINANCIALACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2024
Unrestricted Restricted
funds
funds
2024
2024
Total Unrestricted Restricted
funds
funds
2023
2023
Total
2024
2023
Notes
Income from:
Donations and legacies
4,851
s,000
10,851
3,969
6,000
9,969
Total income
4,851
6,000
10,851
3,969
6,000
9,969
Expenditure on:
Raising funds
Charitable activities
3,713
898
3,713
6,921
2,441
1,640
2,441
7,640
6,023
6,000
Total expenditure
4,611
6,023
10,634
4,081
6,000
10,081
Net incomel{expenditure) and
movement in funds
240
(231
217
(112)
11121
Reconciliation of funds:
Fund balances at 1 January
2024
7,884
823
8,707
7,996
823
8,819
Fund balances at 31
December 2024
8,124
800
8,924
7,884
823
8,707
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure
derive from continuing adivities.

PORTRUSH HERITAGE GROUP
ids.
chartered accountants
BALANCE SHEET
AS A T 31 DECEMBER 2024
2024
2023
Current assets
Cash at bank and in hand
8,924
8,707
Net current assets
8,924
8,707
Income funds
Restricted funds
Unrestricted funds
800
8,124
823
7,884
11
8,924
8,707
The company Is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act
2006, for the year ended 31 December 2024.
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 statements have been prepared in accordance with the provisions applicable to companies subject
to the small cornpanies regime.
The financial statements were approved by the Trustees on 12 February 2025
J J MGNally
Trustee
WG McNaul
Trustee
Company
g istra
nNo.
1679665 (Northern Ireland)

PORTRUSH HERITAGE GROUP
ids.
chartered accountants
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting policies
Charity information
Portru5h Heritage Group is a private company limited by guarantee incorporated in Northern Ireland. The
registered office is 10 Randal Park, PORTRUSH, Co Antrim, BT56 8JJ.
1.1 Accounting convention
The financial statements have been prepared in accordance with the Charity's governing documenl, 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 IFRS 102)" (effective 1 January 20191. 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 the Charity
has adequate resources lo 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 or grantors 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 il 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 othe￿iSe if the Charity has been notif1ed of an impending distribution,
the amount is known, and receipt is expected. If the amounl is nol known, the legacy is treated as a
contingent asset.
1.5 Expendlture
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 2024
Accounting policies
(Continued)
1.6 Cash and cash equivalents
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 overdrafls. Bank overdrafts are shown
within borrowings in current liabilities.
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 at amortised cost using the effective
interest rnethad unless 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 recelvable within one year are not amortised.
Basic financial liabilities
Basic finan¢ial 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 serVI￿S that have been acquired in the ordlnary course of
operations from suppliers. Amounts payable are Glassified 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 at 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,
eslimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent
from other sources. The eslimates and associated assumptions are based on historical experience and other
faclors that are considered to be relevant. Actual results may differ from these estimates.
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 affect5 ￿lY 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 2024
Donations and legacies
Unrestricted Restricted
funds
funds
Total Unrestricted Restricted
funds
funds
Total
2024
2024
2024
2023
2023
2023
Donations and gifts
Grants receivable
Membership fees
1,521
1,521
6.000
3,330
1,124
1,124
6,000
2,845
6,000
6,000
3,330
2,845
4,851
6,000
10,851
3,969
6,000
9,969
Donatlons and gifts
Raffle tickels
Heritage event
Book sales
Miscellaneous
770
271
380
100
770
271
380
100
687
197
230
687
197
230
1,521
1,521
1,124
1,124
Grants receivable
Swell
Causeway Coast & Glens
BC
6,000
6,000
3,000
3,000
3,000
3,000
6,000
6,000
6,000
6,000
Raising funds
Unrestricted Unrestricted
funds
funds
2024
2023
Support Costs
3,713
2,441
10-

PORTRUSH HERITAGE GROUP
ids.
chartered accountants
NOTES TO THE FINANCIAL STATEMENTS ICONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Charitable activities
2024
2023
Swell
Heritage events
GiftslPrizeslGratuitieslEvent costs
6,023
6,000
271
1,369
898
6.921
7,640
6,921
7,640
Analysls by fund
Unrestricted funds
Restricted funds
898
6,023
1,640
6,000
6,921
7,640
Support costs
Support Governance
costs
costs
2024
Support Governance
costs
costs
2023
Printing
Website
Secretarial
Zoom
Training
Insurance
Bank fees
Administration
Miscellaneous
622
1,653
215
156
239
170
105
384
169
622
1,653
215
156
239
170
105
384
169
1,041
203
630
144
1,041
203
630
144
90
97
90
97
236
236
3,713
3,713
2,441
2,441
Net movement in funds
2024
2023
The net movernent in funds is stated after chargingl{crediting)=
Fees payable for the independent examination of the charity's financial
statements
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 2024
Employees
The average monthly number of employees during the year was..
2024
Number
2023
Number
Total
10 Restricted funds
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust
subject lo specific conditions by donors as to how they may be used.
At 1 January
2024
Incomlng
resources
Resources
expended
At31
December
2024
823
6,000
(6,0231
800
Pravious year:
At 1 January
2023
Incoming
resources
Resources
expended
A131
December
2023
823
6,000
(6,000)
823
11 Unrestricted funds
The unrestricted fund5 of the charity comprise the unexpended balances of donations and grants which are
not subject to specific conditions by donors and grantors as to how they may be used. These include
designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
At 1 January
2024
Incomlng
resources
Resources
expended
At31
December
2024
General funds
7,884
4,851
(4,611)
6,124
Previous year-
At 1 January
2023
Incoming
resources
Resources
expended
At31
December
2023
General funds
7,996
3,969
(4,081 }
7,884
12-

PORTRUSH HERITAGE GROUP
ids.
chartered accountants
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
12 Analysis of net assets between funds
Unrestricted
funds
2024
Restrlcted
funds
2024
Total
2024
At 31 December 2024:
Current assetsllliabililies)
8,124
800
8,924
8,124
800
8,924
Unrestricted
funds
2023
Restricted
funds
2023
Total
2023
At 31 December 2023:
Current assetsl(liabilities)
7,884
823
8,707
7,884
823
8,707
13 Related party transactions
There were no disclosable related party transactions during the year12023 - none).
13