Charfty rnglstratlon number 109094 Company reg18trallon numbor N1685604 (Northern Ireland PULMONARY FIBROSIS NI ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025
PULMONARY FIBROSIS NI LEGAL AND ADMINISTRATIVE INFORMATION Trustees T J Mcmillan JMByme M U Mcmillan P M Gorman I Simpson Dr. N Chaudhuri C J Donohoe Charlty nrnr 109094 Company numb$r N1685604 Registored offlce 3 Churthfield Road Baltycastle Northern Ireland 8T54 6PJ Independent examlner MTS Prior Mcmahon clo Ards Business Hub Sketrick House Jubilee Road Newtownards Co Down 8T23 4YH
PULMONARY FIBROSIS NI CONTENTS Page Trustees, report Independent examinerfs report Statement of financial activities Balan sheet Notss to the financial statements 8-16
PULMONARY FIBROSIS NI TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 28 FEBRUARY 2025 The Irustees present their annual report and financial statemenls for the year ended 28 February 2025. The financial statements have been prepared in accordance the ac¢ounting policies set out In note I to the ffinancial statements and compty wth the charity's Artides ofAs$o¢iation, the Companies Act 2006 and Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in 8ccordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102}" (effective 1 January 20191. Constitution & Purpose Pulmonary Fibrosis Nl (PFNI) is a charity governed by the Artides of Association & recognised as a Private Limited Company by guarantee wthoul share capital use of 'Limited' by Companies House. incorporated 8 February 2022, Company No. N1685604, Charity NuMr 109094. It is managed by the truste6s. Trustees are appointed by invitation & agreement of the Truste8s at the AGM or an Extraordinary General Meeting. Trustees may hold office for a maximum of 2 years before rppoIntrnent is required unless they resign or are removed from office by a resolution of the other trustees at the AGM or an Extraordinary General Meeting. PFNI primarily seeks to benefit the Northern Ireland Gommunity through its activities which aim to prowde support and relief for peopEe living with Pulmonary Fibiosis and other Interstibal Lung Diseases in Northern Ireland and to advance education about Pulmonary Fibrosis and other InteTstits"al Lung Diseases. Publlc Benefit The public beneffts that flow from this purpose aFe to". foster an atmosphere of mutual support and encouragement among people suffering from PLElmonary Fibrosis and other Interstslial Lung Diseases IPF} and their carers. family and friends,. raise awaroness for the benefit of the public about the effects of Pulmonary Fibrosis and other Interstitial Lung Diseases and methods of management of such disease- raise awareness for the neffit of the public about the effects of Pulmonary Fibrosis and other Interstitial Lung Diseases and methods of management of suth disease., promote and raise awareness of the Organ Donor Register for the benefit of the public. The benefieiar*s of this pu¥pose are people living in Northem Ireland who have been diagnosed with pulmonary fibrosis and other intefstitial lung diseases, their families, friends, colleagues, and the general public at large. Th8 direct benefits flowtng from this purpose include improved mental health and reduced levels of stress and anxiety eXperIend by our beneficiaries & an increase in their knowledge of how to live well with their condition. These benefits are evidenced through tsedback from beneficiaries at appropriate intervals. A private benefit flowing from this purpose 1$ the experience and knowledge members re1Ve. Howevei, this is incidental and neSSary as it 1$ essential lo ensure the benefit Is prowded to our beneficiaries. A privale benefit 1$ also gained by SLtppliers who receive payments for goods and serViS provided. The benefit is incidental and ne8$ary to ensure that benefrt 15 provided to our beneficiaries. Any expenses paid lo Trustee$ 1$ reimbursemerrt for expenses necessarily incurred in pursuit of the aims of the charity or of purchases made on behalf of the charity.
PULMONARY FIBROSIS NI TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORTI (CONTINUED) FOR THE YEAR ENDED 28 FEBRUAR Y 2025 The purposes of our charity may lead to the following risks.. a. Trips and falls when beneficiaries are using.. Puffin Lodge lour respite caravan}. This facility is unsuitable for people who use wheelchairs or mobility 5COOters or who are unable to negotiate stairs. Site limitatr"on$ are highlighted lo applicant5 and mobility is assessed during the application pr$$. Events venue$. Venues etc are assessed and chosen to ensure that the majority of our benefiaaries can attend & use s8fety and comfortably. b. Some ben&fiaari8s require oxygen1021 which can be deliVed lo Puffin Lodge by BOC Ltd. The risks lo beneficiaries assoaated with 02 include.. non-delivery by BOC {note.' limely ordering of 02 for delivery to & use at Puffin Lodge 1$ the responsibilty of the beneficiary & they will contact BOC if this occurs}', The equipment required to meet tho 02 requirements of the beneficiary would generate noise levels that a 8ptable to other site users. Oxygen needs are discussed wrth the applicant and assessed during the application process. Unfortunately PLffin Lodge, due to its location and construction, cannot facilitate the needs of all our bgngficiaries. 02 needs of beneficiaries are considered when Ofganising events to ensure, as far as reasonably practicable, that the majority of beneficiaries can attend. The potential of any such ham) or risk arising is outweighed by the benefit provided to the public. The trustees have paid due regafd to guidance issued by the Charity Commission in deciding what activittes the charity should undertake.
PULMONARY FIBROSIS NI TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY 2025 Revlew of Publlc B•n•fit Activlties in 2024125 PFNI conb'nued to develop their activities to rea¢h and $&rve people with Pulmonary Fibrosis IPF), their Car$ and families, and increase awareness of PF within the eommunfy at large. Ini3 Ceithleann, Ouf respite home in Enniskillen was purchased in July 2024. Throughout the year Puffin Lodge. our Ballycastle respite gnd Inis Ceithleann were well used by families to have 4 much needed break from home. They also hosted fundraising coffee mornings & open days for member to view the facilities available lo them. Further publi¢ benefft activtties induded.. Continued production of a comprehensive infomats'on pack that clinicians give to their patients on diagnosis or can be requested trom PFNI directly. These were developed in collaboration with specialist PF clinician5. b. week Zoom meeting were held for PF patients & monthty meeting for carefs. Speakers from the Health Boards, Nl Hospice and other guest speakers were invited to talk to attendees about issues relevant lo them induding dealing with fatigue, nutrition, dealing with stress & anxiety, and the ever popular relaxation tsster session. The number ofAmbassadors increased during the year under the guidan of an Ambassador Co-ordinator (Twstee). Ambassadors liaise with and assist beneficiaries in their local area_ d. Pur¢hase of hand-held fans for distribution to PF patients by dinicians. Introduction of the 'Pete & Tilty Club. Pfoviding support lo bereaved famity members including beteaved adult ¢hildren. Support includes on-line support group, wellbeing tripslmeet-ups etc A Befriending seNce was intr¢XlUd & volunteers we trained in the role. g. Sponsoring t0 PF medical research $tudenships in partnership with Queen's University, Belfast. h. In June 2024 Pete The Pufflings Brave Adventure chiklren's book was launched. The book aims lo introduce Pulmonary Fibrosis to children and open discussion in families. It has bean extremely well received. Education We attended numerous events where we were able lo provide infomiation to the public about Pulmonary Fibrosis and PFNI. These ranged from fundraising events to specialist conferences. Our website is extensive and regularly updated. We aim to support and supplement infomiation provided by clinicians about PF and ensure that all infomalion Pfovided is accurate and current by liaising with medical professionals. Flnanelal r•vlow Annual Incom During the year the Charity generated incoming resources of £215.003. All incomes were derived from personal or business donations, fundraising ath"vities by our beneficiaries & supporters, and grants. Annua enditure Financialty 2024125 was a satisfactory year for PFNI. Apart from costs associated with administration of the charity all expendtture was in th¢ furtherance of the aims of the charity- All volunteers are entitled to receive out-Of0Ckel expenses. All volunteers are entitled to receive travel expenses for joumeys on official business which are paid at a standard rate accepted by HMRC as giving no personal gain to th8 reopient Outgoing Tesources were £73,577 leaving net incoming resources of £141,426 for the year to 31 March 2025.
PULMONARY FIBROSIS NI TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) {CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY 2025 Charity resarv&s should provide the organisation with adequate financial stability and the means for it to meet its charitable objectives for the foreseeable fijture. The Trustees retain funds in the Charity to fi'nance the ongoing running costs of the ¢harity and to provide fvnds at short notice to finance the obj'ectives of the chanty. Plans for future perlods The Trustees of PFNI plan to.. Encourage the use of both respite properties by those living with PF to enjoy so rest and relaxation. To contrnue to build strong relation5hip5 Wlth medical professionals. To Continue to build relalionships with local. national and international communities. businesses & charities to improve and increase awareness & knowled9e of PF & PFNI. k. To provKle events and activities to benefit the knowledge, mental health and wellbein9 of our beneficiaries. To identify areas where we can provide support for family members of PF patsents, including chiklren. Structur8, govgrnance and management The trustees, who are a150 the direrlors for the PUTpose of company law. and who served during the year and up to the date of signature of the finanaal statemBnts were.. T J Mcmillan JMByme M U Mcmillan P M Gomian I Simpson Dr. N Chaudhuri C J Donohoe The trustees, report was approved by the Board of Trustees. Juuitli Byme INOV 26, 2 JMByme Tntstee -5 18.4fJ.'44 CIITI 26 November 2025
PULMONARY FIBROSIS NI
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF PULMONARY FIBROSIS NI
I report to the Irust•8s on my examination of the financial statements of Pulmonary Fibrosis Nl Ilho charity) for the
year ended 28 February 2025.
Rosponsibiliti•s and basls of report
As the trustees of the charity land also its directors for the purposes of ¢ompany law) you ar6 r8spon5ible for the
preparation of the financÉal stslements in ac¢ordan¢e with the requirements of th8 Companies Act 20Ce (the 2006
Act).
HavFng satisfied myself that the charity is not subject to audit under company law, and is eligible for independent
examination, it is my Yesponsibilty to..
examine the a¢Unts under section 65 of the Charities Act
follow the piocedure5 laid down in the general Directions given by the Charity Commission for Northem
Ireland under section 65{9llbl of the Charitses Act
state whether paiticular matters have come lo my attention.
Independent oxaminerfs statement
I have examined your charity accounts as required under section 65 of the Charitses Act and my examination was
Caf¥sed out in accordance wilh the general Directions given by the Charity Commission for Northem Ireland under
section 6519Mb) of the Charities Act. The examination included a review of the ac¢ounb'ng record5 kept by the
charity and a comparison of the accounts Presented with those re
PULMONARY FIBROSIS NI STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 28 FEBRUAR Y 2025 Unrestricted Resfficted funds funds 202S 2025 Total Unr•8trl¢t•d Ro$trl¢ted fund$ funds 2024 Total 2025 2024 2024 Notes Incomg from: Donations and legaaes Charitable activities Other activities Investments 92,807 7,407 41,202 3,587 70,000 182,807 7,407 41,202 3,587 67,802 129,260 197,062 82,466 82,466 Totsl incomg 145.003 70,000 215,003 150,268 129,260 279,528 Expendlture on: Raising funds Charitable acbvities 1,791 71,786 1,791 71,786 2,500 27,645 27,645 Total gxp¢ndituro 73,577 73,577 30,145 30,145 Net incomè and movemgnt in fund$ 71,426 70,000 141.426 120,123 129,260 249.383 Reconciliatlon of fvnds: Fund balances at 1 MarL* 2024 221,746 129,260 351,OC 101,623 101,623 Fund balances at 28 February 2025 293,172 199.260 492,432 221,746 129,260 351,OC The statement of finanaal activities includes all gains and Ioss8s recognised in the year. All income and expenditu derive from continuing acttrvities.
PULMONARY FIBROSIS NI BALANCE SHEET AS AT 28 FEBRUARY2025 2026 2024 Notes Flxed assets Tangib assets 14 378,856 57,247 Current •880ts Debtors Cash at bank and in hand 16 9,420 105,776 2,000 292,539 115,196 294.539 Creditors- amounts falling due within ono yoor 16 11,620} {780) Net current as$ets 113,576 293,759 Total assets les$ CUTrent liabilities 492,432 351.006 Net assets excluding pension liability 492.432 351,006 The funds of the charity Restricted income funds Unrestrlcted lunds 17 199.260 293.172 129,26Q 221,746 492,432 351,006 The company is entitled to the exemption from the audit requirement eontained in section 477 of the Companies Act 2006, for the year ended 28 February 2025. The directors acknowledge their responsibilities for complying with the requiTemen15 of the Companies Act 2006 with respect to accounting records and the preparation of finanoal statements. The members have not required the company lo obtain an audit of its financial stslements for the year in question in accordance with section 476. These financial statements have been prepared in a¢cordan¢e with the provisions applicablo to wmpanies subject to the small companies regime. The financial statements were approved by the trustees on 26 November 2025 15'.49..**GMTI J M Byrne Trusteo Company registration number N1685604 {Nothem Ireland)
PULMONARY FIBROSIS NI NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025 A¢¢ountlng pollcl68 Charfty Infonnatlon Pulmonary Fibrosis Nl is a private company limited by guarantee incorporated in Northern Ireland. The registered office is 3 Churchfield Road, Balty¢astle, BT54 6PJ, Northern Ireland. 1.1 A¢countlng conventlon The )Inancial statements have been prepared in accordan with the charity's Igoveming documenti, the Companies Act 2006, FRS 102 "The Financial Repo"ng Stsndard applicable in the UK and Republic of Ireland" I'FRS 102") and the Charities SORP "Accounting and Reporting by Charities.. Statement of Recommended Pra¢tice op1¢ale to charities preparing their accounts in accordan with the FiTran¢ial 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 prepaTQ a Statement of Cash Flows. The financial statements are prepared in sterling, whi¢h is the fvnctional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £. The financial statements have been prepared under the hi$tOTÉcal cost convention, Imodified to indude the revaluatson of freehokl properties and to include investrnent properties and rtain financial instruments at fair valuel. The principal accounting policies adopted are set out below. 1.2 Going con¢ern At the time of approving the financial statements. the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existen for the foreseeable fvture. Thus the trustees )ntinue to adopt the going cOnM basis of accounting in preparing the financial slatemants, 1.3 Charltable funds Unrestricted fvnds are available for use at the discretson of the trustees in furtherance of their charitable objectives. Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The pijrposes and uses of the restiicted fvnds are set out in the notes to the financi81 statements. Endowment funds are subject to specific conditsons by donors that the capital musl be maintained by the charsty. 1.4 Income Income is f8cognised when the charity is legally entitled to it after any perfomiance conditlOn5 have b8en met. the amounts can be measured reliably, and it is probable thal income will be received. Cash donations are recognised on receipt. other donations are recognised once the charity has been notified of the donab'on, unless perfomiance conditions require deferral of the amount. Income tax recovemble in relation to donations reiVed under Gift Aid or deed$ of covenant 1$ recognised at Ihe time of the donation. Legacies are recognised on receipt or otheis8 if the charity has been notified of an impending dislributson, the amount 1$ known, and receipt 15 expected. If the amount is not known, the legacy is treated a$ a conb'ngent asset.
PULMONARY FIBROSIS NI NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY 2025 Accountlng poll¢loS (Contlnu•dl 1.6 Expendlture Expenditure is COgnISed On there is a legal or constructive obligation to tr8nsfer 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 reliabty. ExpenditL*re is classified by acÈivity. The costs of each activity are made up of the total of direct costs and shared costs. including support Costs involved in Lindertaking each activity. Direct costs attributable to a single activity are allocated direcNy lo that activty. ShaTed costs which contribltle to moTe than one activty and support costs which are not attributable to a single activity are apportioned beeen those activities on a basis Consistent WFth the use of resources. CerÈtral staff costs are allocated oft the basis of time spent, and depreciation charges are allorated on the portion of the asset's use. 1.6 Tanglble Ilxed assets Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impaimient losses. Depreciabon is recogni5 so as to write off the cost or valuation of assets less their residual values over their usefvl lives on the ft)Ilowing bases.. Inis Coithann House, Enniskillen Puffin Lodge Caravan. Ballycastle Fixtures afKI ftttings CompLrtors 2¥. Strdight Line 10% Redu¢ing balance 20% Reducing balance 25% Straight line The gain or loss arisiny on the disposal of an asset is deteThined as the difference betsveen the sale proceeds and the carrying value of tho a$get, and is rgcognised in the statement of financial activities. 1.7 Impalrment of flxod assets At each reporting end date. the tharity reviews the carrying amounts of its tangible assets to determine whether the is any indicab.on that those assets have suffered an impairment loss. If any suth indication exists. the recoverable amount of the asset is estimated in order to detemine the extent of the impairment loss lif any). 1.8 Cash and cash equlvalents Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-temi liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. 1.9 Flnancial ingtrurngnts The charty has elected to apply the provisions of Section 11 'Bagic Fingncial Inslrumenl$' and Section 12 'Other Financial Instruments Issues, of FRS 102 to all of its financial instrLtments. Financial instruments are recognised in the chafity's balan Sheet when the Gharity becomes paty to the contractual provisions of the instrument. Financial assets and liabilities are offset, with Ihe net amounts presented in the financial statements. when there is a legally enforceable right lo set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
PULMONARY FIBROSIS NI NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 28 FEBRUAR Y 2025 A¢¢ountlng policies (Contlnuod) 8asl¢ flnanclal assets Basic financial assets, which include debtors and ca$h and bank balancBs. are initially measured at transacts.on price including transaction ¢osts and are 5ubsequenUy carried at amortised cost using the effective interest method untess the arrangemer)I constitutes a financing transaction, wheie the transaction is measured at the present value of the fvtU receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. Baslc ffnan¢lal Ilabllftlos Basic finan¢ial liabilities. including creditors and bank loans are initially recognised at transaction price unless the arTangement nstitUteS a financing transaction, where the debt iristrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilitie5 da55ified as payable Wtthin one year are not amortised. Debt instruments are Subsequently carried 8t amorkn"5ed c05t, using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been ac4uired in the ordinary course of oTatiOnS from suppliers. Amounts payable are classified a5 current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade crlitorS are recognised inib.ally at transaction price and $ubgequently measured at amortised cost using the effective interegt method. Derecognitlon of flnanclal Ilablllties Financial Iiabililtes are derecognised when the charity's contractual obligations expire or are discharged or cancelled. 1.10 Ernployeg beneflts The cost of any unused holKJay entitlement is recognised in the period in which th8 employee's services ale received. Temiination benefits are cOgnised immediately as an expense when the charity is demonstrably Committed lo tsmiinate the employment of an employee or to provide teThination benefits. Crltlcal accountlng esdmates and Judggmgnts In the applicatson of the charity's accountsng policies. the trustees are requirod to make judgements, esttmates af¥J assumptions about the carrying amount of assets and liabilities that are not readily apparent from olhef SoUrs. The estimates and associated assumptions are based on historical experience and other fadors that are constdered to be leVant. Actual results may differ from these estimates. The estimates and undertying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are COgniSed in the period in which the estimate is remsed where the revision affect5 only that period, OT in the period of the revision and ftrture period$ where the revision affects both current and future periods. 10-
PULMONARY FIBROSIS NI NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 28 FEBRUARY2025 Income from donations and legacles Unre8trlcted R•$trfeted funds funds 2025 2025 Totsl Unrestrlcted Re8trlcted funds funds 2024 2024 Total 2025 2024 Donations and gifts Grants Received Contributions from Puffin Lodge Contributions from Inis Ceithleann 86,010 86,010 70,000 67,802 129,260 197.OS2 70,000 3,352 3.352 3.445 3,445 92,807 70,000 162.807 67.802 129,260 f97,062 Income from charttable actlvltles UnrtrIcted fund¥ 2025 Unrestricted funds 2024 Sale of books & merchandise 7,407 Income from other a¢tivitle¥ Unr08tr1et•d Unrgstrlcted funds funds 2025 2024 Fundraising events 41,202 82,466 Income from Investments Unrestricted Unr¢$trlctsd funds funds 2025 2024 Interest received 3,587 11
PULMONARY FIBROSIS NI NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY2025 Expendire on ralslng funds Unrestrlcted Unrestrlctèd funds funds 2025 2024 FundraisSng and publi¢lty Advertising Support costs 337 1,454 2,500 1,791 2,500 Expenditure on charltable activltso8 Unrestrlcted Unrestrletsd Fund8 Funds 2025 2024 Dlrect costs Depreciation and impaimient Insurance Puffin lodge costs General expenses Postage Computer & website costs Telephone Printing Travel & Accommodation Member Gift$ & Services Research Sponsorship Inis Ceithleann House costs Subscriptions 11,253 1.244 7,047 120 259 3.286 311 2.751 2,955 5,640 4,500 27,113 1,033 7,341 897 7,195 707 191 918 90 2,608 2,200 3,885 67,512 26,032 Share of support and governance costs (see note 91 Govemance 4,274 1,613 71,786 27,645 Analysls by fund Unrestricted fvnds 71,786 27,645 12-
PULMONARY FIBROSIS NI NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY2025 Support ¢osts alloeated to actlviti&s 2025 2024 Fundraising Govemance c08ts 2,500 1,613 4,274 5.728 4.113 Analysed betr•een: Fundraising Professional Fees 1,454 4.274 2,500 1,613 5,728 4.113 10 Nel movement In funds 202S 2Q24 The net movement in funds is ststed after chalginglluediting)". Depreciab"on of owned tangible fixed asset$ 11,253 7,341 11 Trusteès None of the trustees lor any pefSOnS connected with them) r1ved any remuneration or benefits from the chartty dufing the year. 12 Employees The average monthty number of employees during the year was.. 2025 Number 2024 Number Total There were no employees whose annual r8muneration was more than £60.000. Remuneratlon of key managem•nt peTSonnel The remunerats'on of key managemerkt personnel was as follows.. 13 T•xation The charity is exempt from tsxation on Ils activitiès because all its income is applied for chantsble purposes. 13-
PULMONARY FIBROSIS NI NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 28 FEBRUARY 2025 14 Tanglble flxed assets Inls C•ithloann Puffin Lodge Flxturts and Hou50, Carnvan, fittings Ennlskillon Ballycastlt Computsrs Total Cogt At 1 March 2024 Additions 61,199 3,873 6,136 3,227 68,299 332,862 326.726 At 28 February 2025 326.726 61,199 10.009 3,227 401,161 Deproclatlon and Impaimignt At 1 March 2024 Depreciation charged in the year 8,874 5,232 1,250 881 928 807 11,052 11,253 4,333 At 28 February 2025 4.333 14,106 2.131 1,735 22.305 Carrylng amount At 28 February 2025 322,393 47,093 7,878 7,492 378,856 At 29 February 2024 52,325 2,623 2,299 57,247 15 Debtors 2025 2024 Amounts falllng due t*4lthin ono year: Trade debtors Prepayments and arUed income 120 9,300 9,420 16 Creditors: amounts falling due wlthln on• yoar 2025 2024 Accruals and deferred income 1,620 17 Rostrlctgd fundg The r6strict8d funds of the charf(y comprise the unexpended balaneAS of donations and grants held on trust subject to specific condity'ons by donors as to how they may be used. At 1 March 2024 Incomlng At28 resources Febfuary 202S 129,260 70,000 199,260 14-
PULMONARY FIBROSIS NI NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 28 FEBRUAR Y 2025 17 Ro$trlctod funds {Continued) Prevlou8 yoar: At 1 Mar¢h 2023 In¢omlng At29 resources Fgbfuary 2024 129.260 129.260 18 Unr8strl¢tsd funds The unrestricted fvnds of the charity comprise the unexpended bolan¢es of donations and grants which are not subject to specific conditions by donofs and grantots as to how they may be u5&Y. These include designated funds which have been set aside out of unrestricted fund5 by the trustees for specific purposes. At 1 March 2024 Incoming resources Resources At28 expended February 2025 General fvnds 221,746 14S,003 {73,5T71 293,172 Previou¥ ygar". At 1 Mareh 2023 Incoming r•$our¢9S Resources At29 gxpendgd February 2024 General funds 101.623 150,268 {30, 1451 221,746 19 Analysls of net assèts bètwèen funds Unrèstrietèd funds 2025 Ro$trl¢t•d fund$ 2025 Total 2025 At 28 February 2025: Tangible assets Current assetsllliabilths) 179.596 113,576 199,260 378,856 113,576 293,172 199,260 492.432 Unrestrlcted fvnds 2024 Re$trlcted funds 2024 Total 2024 At 29 Febntary 2024: Tangible assets Current assetsllliabilitiesl 57,247 184,499 57.247 293,759 129,260 221,746 129,260 351,006 15-
PULMONARY FIBROSIS NI NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 28 FEBRUAR Y 2025 20 Related party tran6actlons There.were no disclosable related paty transadtons during the yoar12024- none). 16-