(also known as ‘KILMORE ONEILLAND BPT LTD’) Financial Statements
Year Ended 31 May 2024
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Charity Reference and Administrative Details 1 Trustees' Annual Report (Including Directors' Report) 2 - 8 Independent Examiner's Report 9 Statement of Financial Activities (Including Income and Expenditure Account) 10 Balance Sheet 11 Notes to the Financial Statements 12
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Kilmore Oneilland Trust (KOT)
Financial Statements
Year Ended 31 May 2024
Charity registration number NIC109527
NI679358
Trustees
Primrose Wilson CBE Shelagh Winter William Sandford Conor Sandford Averil Morrow Sean Hagan Elizabeth Cassidy Audrey Hampton John Matchett
Registered office
45 Seagoe Road, Portadown, Craigavon, Northern Ireland, BT63 5HW
BT71 7SG
The Ulster Bank, 20 High Street, Portadown, County Armagh BT62 1HU
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Kilmore Oneilland Trust (KOT)
Financial Statements
Year Ended 31 May 2024
The Trustees present their report and the financial statements of the charity for the year ended 31st May 2024. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities" (FRS 102) in preparing the annual report and financial statements of the charity.
The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity's governing document, the Charities Act 2008 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 published on 16 July 2014 (as amended by Update Bulletin 1 published on 2 February 2016)
General Information
The address of the charitable company's registered office is 45 Seagoe Road, Portadown, Craigavon, Northern Ireland, BT63 5HW.
Trustees of the charity
The directors of the charitable company are its trustees for the purposes of charity law. The trustees who have served during the year and since the year end were as follows:
Primrose Eileen Wilson CBE Shelagh Winter William Brian Sandford Conor Matthew Connelly Sandford Averil Morrow Sean Hagan Elizabeth (Ann) Cassidy Audrey Hampton John Matchett
Principal purpose:
The principal purpose of Kilmore Oneilland Trust (“KOT”) is to identify buildings or structures of particular beauty, or historic, environmental, architectural or constructional merit or interest in Northern Ireland and in particular the Kilmore area of County Armagh, that are in need of repair or restoration and re-use for their protection and preservation, with the intention of securing a sustainable future for the structures for the public benefit and in furtherance of the objects of the Charity.
KOT works with statutory agencies and the community to identify opportunities for preservation, it draws down grant aid to develop plans, renovate and restore buildings and
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finds new uses to make them sustainable. KOT promotes and encourages the education of the public in our heritage by engaging in research and drawing down funds to recruit volunteers and to train and educate the community about the significance of the local heritage and history. This may include provision of sustainable income from rental of portions of the premises and community facilities in order to sustain the premises and in the furtherance of the charity's objects.
Review of financial position
Financial performance in the year to 31st May 2024 was consistent with expectation. Bank balances at the end of year were £10,650 (2023 - £891; 2022 - £919) the majority of which was thanks to a grant instalment from the Architectural Heritage Fund for project development work on our Kilmore Cottage project.
All of the Trust's purposes are for public benefit and in pursuit of these, during the year, the Trust provided public benefit by carrying out the following activities:
a) Project work:
KOT was active during the year, with projects in progress and in planning. Our main focus was on progressing plans for restoring the derelict Kilmore Cottage (a thatch-under-tin listed building at risk dated to pre-1707). The project aims to save this important building for future generations, address long-term dereliction in the centre of the historic hamlet as well as local needs identified in our community survey. The building has been derelict for many years having last been occupied as a dwelling in c.1980s and which KOT are keen to preserve as the building is of special architectural and historic interest.
In March 2023 - just prior to the reporting period - KOT received a letter of offer for a grant of £20,000 from the Architectural Heritage Fund towards the development phase of our project and as a possible prelude to more substantial DAERA Village Catalyst funding. This enabled KOT to complete project development works, including more detailed architectural plans, various surveys and working towards the submission of our planning and Listed Building Consent applications. KOT developed full plans for the cottage, outbuildings and yard to support these applications. These plans included the restoration of the listed dwelling, the creation of an agile community space in one of the ruined outbuildings, the creation of a small commercial unit, and a new community parklet alongside interpretation of the local heritage. This work was only made possible by the grant from the Architectural Heritage Fund (AHF) for which KOT continues to be grateful. This support built on various project viability elements already successfully completed in the previous year which had also been supported by AHF.
In tandem, this year also saw considerable continuing voluntary efforts to secure the required lease of the Kilmore Cottage from the Church of Ireland Diocesan Trustees in Armagh. General assurances had been given by the Diocesan Trustees that there was no objection to a lease to KOT, but that this would be subject to agreement on terms and conditions. Unfortunately, by the end of the reporting period no lease had yet been formally agreed despite KOT’s best efforts. The delay in obtaining a lease with conditions which are appropriate to the requirements of potential funders and KOT is delaying the project to restore the Kilmore cottage which is in a perilous state due to lack of maintenance over many years. However, KOT had engaged Walker McDonald Solicitors in Portadown for assistance in progressing the lease issue and for whose help during the year we are grateful. KOT is hopeful that a lease can soon be agreed to meet KOT and potential funder’s
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needs to enable the project to further progress. In order to protect KOT from additional expense and to provide some additional time for an ecology report and bat survey to be completed, as well as the lease matter to be resolved, KOT withdrew our planning and listed building consent applications in May 24. We hope to be in a position to resubmit these applications shortly once the lease terms have been formally agreed. In May 2024 a Expression of interest application was submitted to the National Lottery Heritage Fund and further work had also been undertaken in developing the business case and fundraising strategy for the cottage project as well as the preparation of further funding applications. The KOT’s efforts during the year also attracted some positive media interest in local newspapers.
During the year KOT also began to consider further possible future built heritage conservation projects in the wider Kilmore area as well as the possibility for further heritage skills sharing events.
b) Community engagement, education and outreach activities:
KOT’s community survey highlighted the local archaeology of the area as being of particular interest to local households across the rural communities. As such, this year KOT had reached out to Queen’s University Belfast’s Community Archaeology Programme Northern Ireland (CAPNI) to explore possibilities for providing opportunities for local people to be involved in community archaeology in the Kilmore area. A letter of support had been provided by KOT to the CAPNI team welcoming any opportunities to involve local community groups should their funding bid be successful, which it later was.
In collaboration with CAPNI, KOT made local arrangements to facilitate a survey of the early Christian interdenominational graveyard in Kilmore. Between 15-18 April 2024 some 140 graves were surveyed and recorded to conservation standards, ensuring that important historical information is preserved for current and future generations. Over the 4-day event stories of local people were also unlocked, sparking much interest from the local community and the volunteers involved. The event saw experts from Queen’s University Belfast come to Kilmore to share knowledge and skills in recording our shared heritage. As the local organising partner, KOT obtained permissions, hosted the event and arranged local volunteers. KOT trustees also researched and arranged an educational display of historic maps, local artefacts and copies of records held in the Public Records Office of NI in Belfast which were brought to the rural community in Kilmore for temporary display as part of the event. This included finds from the local area which are otherwise in private hands and so ordinarily inaccessible.
An educational talk on local heritage was also given by the KOT chair in collaboration with members of Ballyhegan and Kilmore Community Heritage Association. Particular thanks to members of the local churches and Ballyhegan and Kilmore Heritage Association for supporting the event, helping to make it a success. It was heartening for KOT trustees to see local people standing shoulder-to-shoulder to learn new skills, share stories and get excited about our shared local heritage. KOT looks forward to welcoming the CAPNI team back to Kilmore later in the year to complete the remainder of the survey. KOT would also like to thank the Select Vestry of Kilmore Parish Church for permission to hold the event in the graveyard and for use of the church hall free of charge.
c) Other activities:
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ABC Borough Council’s Transform Programme had provided the support of a marketing consultant for developing KOT’s website. During the reporting year KOT members had researched local history of both the Kilmore Cottage and wider area for summary information on the same to be added to KOT’s webpage. Over the reporting period KOT’s website attracted 416 visits with hits from the USA and Canada. This is of particular note given that many local families have connections to these areas through historic emigration. The website also attracted a number of inquiries on local genealogy, landmarks and family history from as far afield as The United States of America and to which KOT trustees responded with locally held information.
During the year, KOT also had engagement with the Listed Thatch NI thatch building owners group to share experience and knowledge on thatched buildings in NI. KOT are thankful for the group for sharing their experience and knowledge of owning and managing thatch in NI which we understand remains particularly challenging.
By the end of the reporting year preparations were underway to host a Murder Mystery fundraising event in Kilmore planned for June 24.
KOT had also been contacted by Ulster Architectural Heritage regarding a visit to Kilmore Cottage by the Vernacular Building’s group from England. KOT trustees had begun to make arrangements to host the visit during the next reporting period, with KOT Trustee Averil Morrow planning to give an educational talk about local vernacular buildings and heritage. KOT looks forward to welcoming the group to the area and sharing knowledge of the local vernacular heritage.
Potential harm and restrictions on public benefit
No harm arises from any of the Trust's purposes and no restrictions were applied to public benefit.
Private benefit to unintended beneficiaries
In most of the Trust's projects, there are no private benefits. Where the structure to be conserved is in private ownership the only potential but inescapable benefit is the improvement in the physical state of the structure.
Statement of compliance
The trustees of KOT, during the year, complied with their duty to have due regard to the guidance provided by the Charity Commission for Northern Ireland when exercising any powers or duties to which the guidance is relevant.
Acknowledgements and thanks
Project work is financed by donations and grants, with, in addition, practical work undertaken by volunteers for which we remain grateful. In addition to the thanks outlined above, we would also like to record our thanks to the Architectural Heritage Fund for their continuing support and guidance, as well as Chris McCollum, Conservation Surveyor for his work on plans and to Walker McDonald Solicitors, Portadown, for their help during the year in relation
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to the Kilmore Cottage lease. Particular thanks also to the CAPNI team and the many members of the local community, from across the rural area, whose support and interest in our work during the year makes our unpaid and voluntary work as trustees so rewarding.
Trustees' responsibilities
The trustees (who are also directors of Kilmore Oneilland BPT Ltd for the purposes of company law) are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:
• select suitable accounting policies and then apply them consistently;
• observe the methods and principles in the Charities SORP;
• make judgements and estimates that are reasonable and prudent;
• state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Small company provisions
This report has been prepared in accordance with provisions applicable to companies entitled to the small companies exemption.
This report was approved by the board of trustees on 28 March 2025 and signed on behalf of the board by:
Conor Matthew Connelly Sandford
Charity registration number: NIC109527
Company registration number: NI679358
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