Charity Number: 109479
Nua Festival
Annual Report and Unaudited Financial Statements for the financial year ended 30 June 2025
Daly Park & Company Ltd Charterted Accountants 4 Carnegie Street Lurgan Armagh BT66 6AS Northern Ireland
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Nua Festival CONTENTS
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|Page|
|Trustees’|and|Other|Information|3|
|Trustees'|Report|4-6|
|Statement|of Trustees’|Responsibilities|rf|
|Independent|Examiner's|Report|8|
|Statement|of Financial|Activities|9|
|Balance|Sheet|10|
|Statement|of Cash|Flows|11|
|Notes|to the|Financial|Statements|12-15|
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Nua Festival TRUSTEES' AND OTHER INFORMATION
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Trustees
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Leonard Adamson Alain Emerson Neil Alexander Andrew Masters Matthew Kennedy Laura Laverty
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Charity Number in Northern Ireland
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109479
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Company Registration Number
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109479
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Principal Address
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23a Castle Lane Lurgan Armagh BT67 9BD Northern Ireland
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Independent Examiner
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Daly Park & Company Ltd Charterted Accountants 4 Carnegie Street Lurgan Armagh BT66 6AS Northern Ireland
1
Nua Festival
TRUSTEES’ REPORT
for the financial year ended 30 June 2025
The trustees present their Trustees' Report and the unaudited financial statements for the financial year ended 30 June 2025. The financial statements are prepared in accordance with the Charities Act (Northern Ireland) 2008, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
The Trustees' Report contains the information required to be provided in the Trustees’ Annual Report under the Statement of Recommended Practice (SORP) guidelines. The trustees of the charity are also charity trustees for the purpose of charity law and under the charity's constitution are known as members of the board of trustees. In this report the trustees of Nua Festival present a summary of its purpose, governance, activities, achievements and finances for the financial year 30 June 2025. The charity is a registered charity and although not obliged to comply with the Statement of Recommended Practice applicable in the UK and Republic of Ireland FRS 102, the organisation has implemented its recommendations where relevant in these financial statements.
Mission, Objectives and Strategy
Mission Statement The charity will co-ordinate the organisation and running of the NUA Festival, an annual festival where friends from different churches, networks and communities have committed to come together with a unified desire to seek God for a fresh outpouring of his Holy Spirit on the island of Ireland. We will run a programme of residential and non-residential inter church events all serviced by volunteers. The festival is built around three core themes : 1. Feast - A spirit of celebration across generations, churches and religions where we will develop and deepen community, opening up our hearts and lives to one another around food, fun and fire. 2. Family - Creating an accessible environment for families where all ages can be catered for in intentional and focused wayes while enjoying the wider dynamic of a family of families. 3. Fire - A whole-hearted pursuit of Jesus in the power of the Holy Spirit, crying out to God to come and move in our island once again. Objectives Public Benefit An improved sense of wellbeing for those attending our camps and events as they enjoy fellowship with others and receive teaching from the Bible. The promotion of Christian values for the benefit of individuals, with those attending our events encouraged to adopt a moral framework where they are good citizens.
Spiritual benefits as commonly understood within a Christian Faith. Spiritual, moral and intellectual development of any member of the public who attends our events through the teaching of the Bible. The development of skills, knowledge and capabilities of the volunteers who are involved in running our events.
The promotion of citizenship and the need to give back to the community to all who attend these events.
The encouragement of those who live in the locality of the churches involved as they participate in activities organised by us. The entertainment of children and young people through the provision of activities in a safe environment with a Christian ethos. All of the above benefits will be demonstrated through feedback from our attendees, their families, our volunteers and the general public within the local community areas who attend our events. We do not anticipate that any harm will flow from any of the above purposes.
for the financial year ended 30 June 2025
Nua Festival TRUSTEES’ REPORT
Structure, Governance and Management
Structure Nua Festival is a registered as a charity with the Charity Commission for Northern Ireland (CCNI) under reference NIC109479. The charity is a joint venture arising from the prayerful conspiring of a collective of friends representing a number of different churches and communities. It is governed by its Constitution.
Trustees have been appointed based on their skills, experience and knowledge of other similar charities. Adequate training is provided to all new Trustees. The Trustees manage the day to day responsibilities of the charity and meet regularly throughout the year.
Review of Activities, Achievements and Performance
Nua attracted approx.1700 people of all ages over the 2024 and 2025 Festival at the Northfield site in Newcastle. As in previous year this was a wonderful time of celebration and spiritual fellowship. There is a wonderful spirit of unity as people from a variety of church backgrounds come together to worship God and enjoy one another's company. All ages were catered for through the weekend with specific kids and youth ministries and yet there were beautiful moments of intergenerational mixing through family worship times and a large feast together on the Saturday afternoon. This year felt particularly poignant as one of our main sessions focused on reconciliation, as we heard stories of forgiveness by those who suffered through The Troubles.
It takes about 150 volunteers to make the festival run smoothly and we are indebted to them for their service.
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Nua Festival TRUSTEES' REPORT for the financial year ended 30 June 2025
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Financial Review The results for the financial year are set out on page 8 and additional notes are provided showing income and expenditure in greater detail.
Results and Dividends At the end of the financial year the charity has assets of £67,274 (2024 - £88,952) and liabilities of £6,318 (2024 - £31,328). The net assets of the charity have increased by £3,332.
Reserves Position and Policy The charity aims to achieve a level of resources which matches the needs of the organisation both at the current time and in the forseeable future. The free reserves required should be sufficient to cover at least six months running costs. The reserves policy is an integral part of the charitys planning, budget and forecasts.
Compliance with Sector-Wide Legislation and Standards The charity engages pro-actively with legislation, standards and codes which are developed for the sector. Nua Festival subscribes to and is compliant with the following: - The Charities SORP (FRS 102)
Approved by the Board of Trustees on 4 November 2025 and signed on its behalf by:
Leonard Adamson Trustee
Alain Emerson Trustee
Nua Festival STATEMENT OF TRUSTEES' RESPONSIBILITIES
for the financial year ended 30 June 2025
The trustees are responsible for preparing the financial statements in accordance with applicable law and regulations.
The law applicable to charities in Northern Ireland requires the trustees to prepare financial statements for each financial year which give a true and fair view of the assets, liabilities and financial position of the charity as at the financial year end date and of the surplus or deficit of the charity and otherwise comply with the Charities Act (Northern Ireland) 2008.
In preparing these financial statements, the trustees are required to: - select suitable accounting policies and apply them consistently; - observe the methods and principles in the Charities SORP - make judgements and accounting estimates that are reasonable and prudent; - State whether the financial statements have been prepared in accordance with applicable accounting standards, identify those standards, and note the effect and the reasons for any material departure from those standards; and - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees confirm that they have complied with the above requirements in preparing the financial statements.
The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act (Northern Ireland) 2008. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the Board of Trustees on 4 November 2025 and signed on its behalf by:
Leonard Adamson Alain Emerson Trustee Trustee
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Nua Festival INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES OF NUA FESTIVAL
We have examined the financial statements of the charity for the financial year ended 30 June 2025, which comprise the Statement of Financial Activities, the Balance Sheet, the Statement of Cash Flows and the related notes.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act (Northern Ireland) 2008. The charity's trustees consider that an audit is not required for this financial year under the Charities Act (Northern Ireland) 2008 and that an independent examination is required.
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It is our responsibility to: - examine the financial statements under section 65 of the Charities Act; - follow the procedures laid down by the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act; and
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- state whether particular matters have come to our attention.
Basis of independent examiner's report We have examined your charity financial statements as required under section 65 of the Charities Act and our 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. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view and the report is limited to those matters set out in the statement below.
In connection with our examination, no matter has come to our attention which gives us cause to believe that in, any material respect: - accounting records were not kept in accordance with section 63 of the Charities Act - the financial statements do not accord with those accounting records - the financial statements have not been prepared in accordance with the 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 (FRS102) - there is further information needed for a proper understanding of the accounts to be reached.
Independent examiner's statement We have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this re in order to enable a proper understanding of the financial statements to be reached.
DALY PARK & COMPANY LTD
Charterted Accountants 4 Carnegie Street Lurgan Armagh BT66 6AS Northern Ireland
Date: 4 November 2025
Nua Festival
STATEMENT OF FINANCIAL ACTIVITIES
for the financial year ended 30 June 2025
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|---|---|---|---|---|---|---|---|
|Unrestricted|Total|Unrestricted|Total|
|Funds|Funds|Funds|Funds|
|Notes|2025|2025|2024|2024|
|Income|£|£|£|£|
|Donations and|legacies|41|24,276|24,276|117,213|117,213|
|Other trading|activities|4.2|85,066|85,066|102,117|102,117|
|Other income|4.3|1,650|1,650|1,300|1,300|
|Total income|110,992|110,992|220,630|220,630|
|Expenditure|
|Charitable activities|5/6|107,660|107,660|163,006|163,006|
|Net income/(expenditure)|3,332|3,332|57,624|57,624|
|Transfers between|funds|-|-|*|-|-|
|Net movement in funds for the financial year|3,332|3,332|57,624|57,624|
|Reconciliation|of funds:|
|Total funds|beginning|of the year|12|57,624|57,624|-|-|
|Total funds at the end of the year|60,956|60,956|57,624|57,624|
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The Statement of Financial Activities includes all gains and losses recognised in the financial year. All income and expenditure relate to continuing activities. '
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Nua Festival BALANCE SHEET
as at 30 June 2025
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|---|---|---|---|---|
|2025|2024|
|Notes|3|£.|
|Current|Assets|
|Debtors|8|7,139|2,377|
|Cash at bank and|in hand|9|60,135|86,575|
|67,274|88,952|
|Creditors: Amounts falling due within one year|10|(6,318)|(31,328)|
|Net Current Assets|60,956|57,624|
|Total Assets less Current Liabilities|60,956|57,624|
|FundsGeneral fund (unrestricted)|60,956|57,624|
|Total funds|12|60,956|57,624|
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The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland", applying Section 1A of that Standard.
Approved by the Board of Trustees and authorised for issue on 4 November 2025 and signed on its behalf by
Leonard Adamson Alain Emerson Trustee Trustee
Nua Festival
STATEMENT OF CASH FLOWS
for the financial year ended 30 June 2025
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|---|---|---|---|---|---|---|---|---|
|2025|2024|
|Cash|flows|from|operating|activities|Notes|£|£|
|Net movement|in|funds|3,332|57,624|
|3,332|57,624|
|Movements|in|working|capital:|
|Movement|in|debtors|(4,762)|(2,377)|
|Movement|in|creditors|(25,010)|31,328|
|Cash|(used|in)/generated from|operations|(26,440)|86,575|
|Net (decrease)/increase|in cash and|cash equivalents|(26,440)|86,575|
|Cash and cash|equivalents|at the beginning|of the year|86,575|-|
|Cash|and|cash|equivalents|at the end|of the year|9|60,135|86,575|
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Nua Festival NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 30 June 2025
- GENERAL INFORMATION
Nua Festival is a charity incorporated in Northern Ireland. The registered office of the charity is which is also the principal place of business of the charity. The financial statements have been presented in Pound (£) which is also the functional currency of the charity.
- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the charity’s financial statements.
Basis of preparation
The financial statements have been prepared on the going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements have been prepared in accordance with the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland FRS 102", applying Section 1A of that Standard.
As permitted by the Companies Act 2006, the charity has varied the standard formats in that act for the Statement of Financial Activities and the Balance Sheet. Departures from the standard formats are to comply with the requirements of the Charities SORP and are in compliance with section 4.7, 10.6 and 15.2 of that SORP.
Statement of compliance
The financial statements of the charity for the financial year ended 31 December 2017 have been prepared on the going concern basis and in accordance with the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland FRS 102", applying Section 1A of that Standard.
Fund accounting
The following are the categories of funds maintained:
Restricted funds
Restricted funds represent income received which can only be used for particular purposes, as specified by the donors. Such purposes are within the overall objectives of the charity.
Unrestricted funds
Unrestricted funds consist of General and Designated funds.
- General funds represent amounts which are expendable at the discretion of the board, in furtherance of the objectives of the charity. - Designated funds comprise unrestricted funds that the board has, at its discretion, set aside for particular purposes. These designations have an administrative purpose only, and do not legally restrict the board's discretion to apply the fund.
Income
Income is recognised by inclusion in the Statement of Financial Activities only when the charity is legally entitled to the income, performance conditions attached to the item(s) of income have been met, the amounts involved can be measured with sufficient reliability and it is probable that the income will be received by the charity.
Income from charitable activities Income from charitable activities include income earned from the supply of services under contractual arrangements and from performance related grants which have conditions that specify the provision of particular services to be provided by the charity. Income from government and other co-funders is recognised when the charity is legally entitled to the income because it is fulfilling the conditions contained in the related funding agreements. Where a grant is received in advance, its recognition is deferred and included in creditors. Where entitlement occurs before income is received, it is accrued in debtors.
Grants from governments and other co-funders typically include one of the following types of conditions:
- Performance based conditions: whereby the charity is contractually entitled to funding only to the extent that the core objectives of the grant agreement are achieved. Where the charity is meeting the core objectives of a grant agreement, it recognises the related expenditure, to the extent that it is reimbursable by the donor, as income.
continued
Nua Festival NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 30 June 2025
-Time based conditions: whereby the charity is contractually entitled to funding on the condition that it is utilised in a particular period. In these cases the charity recognises the income to the extent it is utilised within the period specified in the agreement.
In the absence of such conditions, assuming that receipt is probable and the amount can be reliably measured, grant income is recognised once the charity is notified of entitlement.
Grants received towards capital expenditure are credited to the Statement of Financial Activities when received or receivable, whichever is earlier.
Expenditure
Expenditure is analysed between costs of charitable activities and raising funds. The costs of each activity are separately accumulated and disclosed, and analysed according to their major components. Expenditure is recognised whena legal or constructive obligation exists as a result of a past event, a transfer of economic benefits is required in settlement and the amount of the obligation can be reliably measured. Support costs are those functions that assist the work of the charity but cannot be attributed to one activity. Such costs are allocated to activities in proportion to staff time spent or other suitable measure for each activity.
Leasing
Rentals payable under operating leases are dealt with in the profit and loss account as incurred over the period of the rental agreement.
Debtors
Debtors are recognised at the settlement amount due after any discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Income recognised by the charity from government agencies and other co-funders, but not yet received at financial year end, is included in debtors.
Cash at bank and in hand
Cash at bank and in hand comprises cash on deposit at banks requiring less than three months notice of withdrawal.
Taxation and deferred taxation
No current or deferred taxation arises as the charity has been granted charitable exemption. Irrecoverable valued added tax is expensed as incurred.
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the charity's taxable profits and its results as stated in the financial statements.
Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
- PERIOD OF FINANCIAL STATEMENTS
The comparative figures relate to the period from incorporation on 23 February 2023 to 30 June 2024.
INCOME
| 4. | INCOME | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | 2025 | 2024 | ||
| 41 | DONATIONS | ||||
| Funds | Funds | ||||
| - | £ | £ | £ | £ | |
| Donations | 1,822 | - | 1,822 | 34,235 | |
| Donations - ECF | - | - | - | 38,336 | |
| Offerings | 18,898 | - | 18,898 | 37.779 | |
| Gift Aid | 3,556 | - | 3,556 | 6,863 | |
| 24,276 | - | 24,276 | 417.213 |
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continued
Nua Festival NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 30 June 2025
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|---|---|---|---|---|---|---|---|
|4.2.|OTHER TRADING ACTIVITIES|Unrestricted|Restricted|2025|2024|
|Funds|Funds|
|£|£|£|£|
|Other trading|activities|85,066|-|85,066|102,117|
|4.3|OTHER INCOME|Unrestricted|Restricted|2025|2024|
|Funds|Funds|
|£|£|£|£|
|Other|income|1,650|-|1,650|1,300|
|5.|EXPENDITURE|
|5.1|CHARITABLE ACTIVITIES|Direct|Other|Support|2025|2024|
|Costs|Costs|Costs|
|£|£|£|£|£|
|Expenditure on|charitable|activites|105,730|-|1,930|107,660|163,006|
|6.|SUPPORT COSTS|Charitable|2025|2024|
|Activities|
|£|£|£|
|Accountancy|960|960|960|
|Legal fees|-|-|1,200|
|Bank fees|970|970|710|
|72|NET|INCOME|2025|2024|
|£|£|
|Net Income|is|stated|after charging/(crediting):|
|Operating|lease|rentals|
|-|Office|equipment|2,876|5,334|
|8.|DEBTORS|2025|2024|
|£|ra|
|Prepayments|and|accrued|income|7,139|2,377|
|9.|CASH AND CASH EQUIVALENTS|2025|2024|
|£|£|
|Cash|and|bank balances|60,135|86,575|
|10.|CREDITORS|2025|2024|
|Amounts falling|due within one year|£|£|
|Accruals|and|deferred|income|6,318|31,328|
|11.|RESERVES|
|2025|2024|
|£|£|
|At the|beginning|of the|year|57,624|-|
|Surplus for the financial|year|3,332|57,624|
|At the end|of the year|60,956|57,624|
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continued
Nua Festival NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 30 June 2025
| 12. | FUNDS | |||||
|---|---|---|---|---|---|---|
| 12.1 | RECONCILIATIONOFMOVEMENTINFUNDS | FUNDS | Unrestricted | Total | ||
| Funds | Funds | |||||
| £ | ra | |||||
| At 1 July 2024 | - | - | ||||
| Movementduring the financialyear | 57,624 | 57,624 | ||||
| At 30 June 2024 | 57,624 | 57,624 | ||||
| Movementduring thefinancial year | 3,332 | 3,332 | ||||
| At30 June 2025 | 60,956 | 60,956 | ||||
| 12.2 | ANALYSISOF MOVEMENTS ON FUNDS | |||||
| Balance 1 July 2024 £ |
Income £ |
Expenditure £ |
Transfers between funds £ |
Balance 30June 2025 £ |
||
| Unrestricted funds | ||||||
| Unrestricted General | 57,624 | 110,992 | 107,660 | - | 60,956 | |
| Total funds | 57,624 | 110,992 | 107,660 | - | 60,956 | |
| 12.3. | ANALYSIS OF NETASSETS BY FUND | |||||
| Current assets |
Current liabilities |
Total | ||||
| £ | £ | £ | ||||
| Unrestricted general funds | 67,274 | (6,318) | 60,956 | |||
| 67,274 | (6,318) | 60,956 |
- POST-BALANCE SHEET EVENTS
There have been no significant events affecting the Charity since the financial year-end.
14, TRUSTEE REMUNERATION
The trustees did not receive nor did they waive any remuneration during the current financial period.
- INDEPENDENT EXAMINERS REMUNERATION
The independent examiners remuneration amounts to an independent examination fee of £960 including vat. No other monies have been paid to the independent examiners.
Nua Festival TRUSTEES' REPORT
for the financial year ended 30 June 2025
Financial Review
The results for the financial year are set out on page 8 and additional notes are provided showing income and expenditure in greater detail.
Results and Dividends
At the end of the financial year the charity has assets of £67,274 (2024 - £88,952) and liabilities of £6,318 (2024 - £31,328). The net assets of the charity have increased by £3,332.
Reserves Position and Policy
The charity aims to achieve a level of resources which matches the needs of the organisation both at the current time and in the forseeable future. The free reserves required should be sufficient to cover at least six months running costs. The reserves policy is an integral part of the charitys planning, budget and forecasts.
Compliance with Sector-Wide Legislation and Standards
The charity engages pro-actively with legislation, standards and codes which are developed for the sector. Nua Festival subscribes to and is compliant with the following:
- The Charities SORP (FRS 102)
Approved by the Board of Trustees on 4 November 2025 and signed on its behalf by:
Leonard AW gA-2_ Trustee
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Alain Emerson
Trustee
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Nua Festival STATEMENT OF TRUSTEES’ RESPONSIBILITIES
for the financial year ended 30 June 2025
The trustees are responsible for preparing the financial statements in accordance with applicable law and regulations.
The law applicable to charities in Northern Ireland requires the trustees to prepare financial statements for each financial year which give a true and fair view of the assets, liabilities and financial position of the charity as at the financial year end date and of the surplus or deficit of the charity and otherwise comply with the Charities Act (Northern Ireland) 2008.
-
In preparing these financial statements, the trustees are required to:
-
select suitable accounting policies and apply them consistently;
-
observe the methods and principles in the Charities SORP
-
make judgements and accounting estimates that are reasonable and prudent;
-
state whether the financial statements have been prepared in accordance with applicable accounting standards, identify those standards, and note the effect and the reasons for any material departure from those standards; and
-
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees confirm that they have complied with the above requirements in preparing the financial statements.
The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act (Northern Ireland) 2008. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the Board of Trustees on 4 November 2025 and signed on its behalf by:
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Ls Adamson Alain Emerson
Trustee Trustee
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Nua Festival BALANCE SHEET
as at 30 June 2025
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|---|---|---|---|---|---|---|
|2025|2024|
|Current|Assets|Notes|£|£|
|Debtors|8|7,139|2,377|
|Cash|at bank and|in|hand|9|60,135|86,575|
|67,274|88,952|
|Creditors: Amounts falling due within one year|10|(6,318)|(31,328)|
|Net Current Assets|60,956|57,624|
|Total Assets less Current Liabilities|60,956|57,624|
|Funds|
|General fund (unrestricted)|60,956|57,624|
|Total funds|12|60,956|57,624|
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The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland", applying Section 1A of that Standard. Approved by the Board of Trustees and authorised for issue on 4 November 2025 and signed on its behalf by
Leonard Adamson Alain Emerson Trustee Trustee