IRIS Accounts Production v25.1.0.734 Other Company accounts True false Pounds 1.10.23 30.9.24 30.9.24 FY JKH Forbes JP Moxen W Watson Mrs MA Richardson Mrs E Cousins W McCall FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true true false true true false true true iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhNI6089132023-09-30NI6089132024-09-30NI6089132023-10-012024-09-30NI6089132022-09-30NI6089132022-10-012023-09-30NI6089132023-09-30NI608913ns0:CharitableCompanyLimitedByGuarantee2023-10-012024-09-30NI608913ns15:PoundSterling2023-10-012024-09-30NI608913ns0:Trustee12023-10-012024-09-30NI608913ns0:Trustee22023-10-012024-09-30NI608913ns0:Trustee32023-10-012024-09-30NI608913ns0:Trustee42023-10-012024-09-30NI608913ns0:Trustee52023-10-012024-09-30NI608913ns0:Trustee62023-10-012024-09-30NI608913ns11:FRS1022023-10-012024-09-30NI608913ns11:IndependentExaminationCharity2023-10-012024-09-30NI608913ns11:SmallCompaniesRegimeForAccounts2023-10-012024-09-30NI608913ns11:FullAccounts2023-10-012024-09-30NI608913ns11:CharitiesSORP2023-10-012024-09-30NI608913ns16:EnglandWales2023-10-012024-09-30NI608913ns11:RegisteredOffice2023-10-012024-09-30NI608913ns11:CompanySecretary12023-10-012024-09-30NI608913ns0:Activity92023-10-012024-09-30NI608913ns0:Activity92022-10-012023-09-30NI608913ns0:Activity102023-10-012024-09-30NI608913ns0:Activity102022-10-012023-09-30NI608913ns10:WithinOneYear2024-09-30NI608913ns10:WithinOneYear2023-09-30NI608913ns10:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment2023-10-012024-09-30NI608913ns10:PlantMachinery2023-10-012024-09-30NI608913ns10:FurnitureFittingsToolsEquipment2023-10-012024-09-30NI60891322023-10-012024-09-30NI60891312023-10-012024-09-30NI60891312022-10-012023-09-30NI608913ns10:OwnedAssets2023-10-012024-09-30NI608913ns10:OwnedAssets2022-10-012023-09-30NI608913ns10:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment2023-09-30NI608913ns10:PlantMachinery2023-09-30NI608913ns10:FurnitureFittings2023-09-30NI608913ns10:FurnitureFittings2023-10-012024-09-30NI608913ns10:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment2024-09-30NI608913ns10:PlantMachinery2024-09-30NI608913ns10:FurnitureFittings2024-09-30NI608913ns10:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment2023-09-30NI608913ns10:PlantMachinery2023-09-30NI608913ns10:FurnitureFittings2023-09-30
REGISTERED COMPANY NUMBER: NI608913 (Northern Ireland)
REGISTERED CHARITY NUMBER: 106814














Report of the Trustees and

Unaudited Financial Statements for the Year Ended 30 September 2024

for

Murlough House

Murlough House






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Report of the Trustees 1 to 4

Independent Examiner's Report 5

Statement of Financial Activities 6

Balance Sheet 7 to 8

Notes to the Financial Statements 9 to 16

Murlough House (Registered number: NI608913)

Report of the Trustees
for the Year Ended 30 September 2024


The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 September 2024. The trustees have adopted the provisions of 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
Objectives and aims
Our primary objective is the advancement of religion, specifically the Christian Faith, and as such are aims are:

1. An improved sense of wellbeing and the spiritual, moral and intellectual development for those attending the organised activities at Murlough House, as they enjoy fellowship with others and receive teaching from the Bible.

2. The promotion of Christian values for the benefit of individuals, with those using the various facilities available at Murlough House encouraged to adopt a moral framework where they are good citizens.

Murlough House as a charity offers facilities for private retreat, respite, group retreat, and conference facilities to church and para-church groups and individuals in sympathy with our Christian ethos.


Murlough House (Registered number: NI608913)

Report of the Trustees
for the Year Ended 30 September 2024


OBJECTIVES AND ACTIVITIES
Significant activities
The reach of our charitable activities is still being affected by the mental turmoil following the pandemic, and also by the increase in costs which we have had to pass on through an increase in our prices. Coming to Murlough House is viewed by many as a luxury rather than a necessity and as such, when money is tight we drop off the radar, understandably. All this being said, for those who are coming the smaller numbers has given rise to great benefit as visitors are more focused on their aims and their group sessions operate at a deeper spiritual level as people are more willing to be open with one another.

Besides increased running costs, the greatest challenge we face remains a lack of manpower.Recruiting staff, in the hospitality sector, remains very challenging, as a consequence we are having to take breaks in the diary to enable staff to have much needed time off, to ensure that in looking after others, we ourselves do not fall apart, due to pressure of work.

Our finances are healthy, but only due to the generous donations from individuals and corporate supporters, again this year. The house is not meeting its own running costs due to the reduction in numbers and also those who most need to come to the house are normally the least able to pay and therefore we have used the donation kindly given to help both individuals and groups.

The costs of managing an old property are always high but we have once again had to invest quite heavily in repairs and maintenance, mainly on keeping a roof over our heads following the increased intensity of rain fall this year which has overwhelmed our spouting system causing ingress of water on the first floor. All the guttering are needing replaced along with the downspouts. However since these have to be in accordance with historic building regulations, this is a capital expenditure we can not currently afford.

The most noticeable change over the last year has been the number of group cancellations. We have had more cancellations during this year that we had in the previous 10 years. These have been financially devastating as they have occurred often within days of their due date meaning that we have not been able to find replacements.

The most notable change during the year was the launch of our Imbibe Coffee shop which opened in September and had to shut again in May. This was disappointing for some but was the right thing to do, as the project did not work out as intended. Our ambition was to have space for people to come and enjoy the surroundings as well as the coffee, but primarily for it to be a safe space where those who were lonely, could come and enjoy the company of others and feel appreciated. What actually happened was it became a favourite spot for those who have time to go out for lunches. Interestingly some people loved it so much they did not want others to come but wished to keep it to themselves. It never got to a level of traffic to be financially viable and if it had, it would have had disastrous consequences for those coming on retreat seeking peace and tranquility. Also the National Trust, who had originally been very supportive as they viewed it as an asset to the nature reserve, then asked us to close it because they claimed that a high percentage of visitors were stating they were going to the coffee shop to avoid paying the entrance fee. We now use the coffee shop as another space for people to book for gatherings of various sorts, as part of the overall product offering of the house.

Public benefit
The public benefit is always hard to measure with a facility like Murlough House, however many of those coming, have reported their experience as being highly significant to them and of great spiritual and physical benefit.


Murlough House (Registered number: NI608913)

Report of the Trustees
for the Year Ended 30 September 2024


OBJECTIVES AND ACTIVITIES
Volunteers
We currently have two volunteers sporadically, to whom we are very grateful for their help and endeavours, one in the garden and one in the house.

Finding individuals willing to volunteer is again difficult as the work is manual labour and not very rewarding.

ACHIEVEMENT AND PERFORMANCE
Fundraising activities
About half of the funds required to maintain our charitable activity comes from our trading position which is a dramatic reduction, but we have received several gifts to help us to continue our work.

FINANCIAL REVIEW
Financial position
Due to the COVID19 pandemic there has been a significant reduction in income during the financial year but the cost of maintaining the utilities and services has remained.

FUTURE PLANS
Our plans for the future have changed in line with the needs and the experience of the last two years. With reduced numbers we do not need the whole house for retreat and as a consequence have been able to segregate the servants quarters for respite rather than retreat. We have made this change as we are getting more requests from individuals who need to be able to come on a longer basis than a couple of days during the week. Also it means we can still have room at weekends even when there is a group in the house for those who are unable to come on retreat on weekdays.

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
NI608913 (Northern Ireland)

Registered Charity number
106814

Registered office
7 Robin Hill
Dundrum
Newcastle
Down
BT33 ONU

Trustees
The Trustees have not changed during the year

Company Secretary
D Preston


Murlough House (Registered number: NI608913)

Report of the Trustees
for the Year Ended 30 September 2024


REFERENCE AND ADMINISTRATIVE DETAILS
Independent Examiner
ASC Wylie UBU Ltd
Qualified Accountants, Tax & Business Advisors
7 Lisburn Street
Royal Hillsborough
Co. Down
BT26 6AB

Approved by order of the board of trustees on 10 June 2025 and signed on its behalf by:





JKH Forbes - Trustee

Independent Examiner's Report to the Trustees of
Murlough House
I report on the accounts of the company for the year ended 30 September 2024, which are set out on pages six to sixteen.

Respective responsibilities of charity trustees and examiner
As the charity's trustees (and also the directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:
- examine the accounts under Section 65 of the Charities Act
- follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under Section 65(9)(b) of the Charities Act
- state whether particular matters have come to my attention.

Basis of the independent examiner's report
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 65(9)(b) of the Charities Act. The examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters.

My role is to state whether any material matters have come to my attention giving me cause to believe:

1. That accounting records were not kept in accordance with Section 386 of the Companies Act 2006
2. That the accounts do not accord with those accounting records
3. That the accounts do not comply with the accounting requirements of Section 396 of the Companies Act 2006 and with the methods and principles of the Charities Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
4. That there is further information needed for a proper understanding of the accounts to be reached.

Independent examiner's statement
I have completed my examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention.








Mr ASC Wylie FCA

ASC Wylie UBU Ltd
Qualified Accountants, Tax & Business Advisors
7 Lisburn Street
Royal Hillsborough
Co. Down
BT26 6AB

10 June 2025

Murlough House

Statement of Financial Activities
for the Year Ended 30 September 2024

2024 2023
Unrestricted Total
fund funds
Notes £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 59,896 124,297

Other trading activities 2 114,550 68,528
Investment income 3 40 5
Total 174,486 192,830

EXPENDITURE ON
Cost of generating voluntary income 17,138 16,819

Charitable activities
Support costs 114,408 122,182
Governance costs 32,698 15,741
Total 164,244 154,742

NET INCOME 10,242 38,088


RECONCILIATION OF FUNDS
Total funds brought forward 184,997 146,909

TOTAL FUNDS CARRIED FORWARD 195,239 184,997

Murlough House (Registered number: NI608913)

Balance Sheet
30 September 2024

2024 2023
Unrestricted Total
fund funds
Notes £    £   
FIXED ASSETS
Tangible assets 9 98,134 103,273

CURRENT ASSETS
Debtors 10 2,889 -
Cash at bank 98,650 85,235
101,539 85,235

CREDITORS
Amounts falling due within one year 11 (4,434 ) (3,511 )

NET CURRENT ASSETS 97,105 81,724

TOTAL ASSETS LESS CURRENT
LIABILITIES

195,239

184,997

NET ASSETS 195,239 184,997
FUNDS 12
Unrestricted funds:
General fund 195,239 184,997
TOTAL FUNDS 195,239 184,997

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.


The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.


The trustees acknowledge their responsibilities for
(a)ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.


Murlough House (Registered number: NI608913)

Balance Sheet - continued
30 September 2024

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.


The financial statements were approved by the Board of Trustees and authorised for issue on 10 June 2025 and were signed on its behalf by:





JKH Forbes - Trustee

Murlough House

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The charitable company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':

the requirements of Section 7 Statement of Cash Flows;
the requirement of paragraph 3.17(d);
the requirements of paragraphs 11.42, 11.44, 11.45, 11.47, 11.48(a)(iii), 11.48(a)(iv), 11.48(b)
and 11.48(c);
the requirements of paragraphs 12.26, 12.27, 12.29(a), 12.29(b) and 12.29A;
the requirement of paragraph 33.7.

Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.


Improvements to property - 2% on cost
Plant and machinery - 20% on cost
Fixtures and fittings - 20% on cost

Taxation
The charity is exempt from corporation tax on its charitable activities.

Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.


Murlough House

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

1. ACCOUNTING POLICIES - continued

Fund accounting
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

2. OTHER TRADING ACTIVITIES
2024 2023
£    £   
Fee income - 1,053
Retreat income 88,142 66,202
Coffee shop income 2,798 -
Conference income 2,866 1,041
US Team income 16,674 -
Other Income 4,070 232
114,550 68,528

3. INVESTMENT INCOME
2024 2023
£    £   
Deposit account interest 40 5

4. SUPPORT COSTS
Governance
Management Finance costs Totals
£    £    £    £   
Support costs 114,038 784 (414 ) 114,408
Governance costs - - 8,818 8,818
114,038 784 8,404 123,226

Murlough House

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

4. SUPPORT COSTS - continued

Support costs, included in the above, are as follows:

Management
2024 2023
Support Total
costs activities
£    £   
Wages 54,102 54,574
Pensions 734 537
Insurance 8,633 7,809
Light and heat 14,803 13,855
Phone, internet & website 4,033 2,069
Post, stationery & office 555 568
Sundries 248 1,116
Coach Hire 6,690 5,906
Depreciation of tangible and heritage
assets

9,445

11,681

Repairs & maintenance 14,795 19,162
114,038 117,277
Finance
2024 2023
Support Total
costs activities
£    £   
Bank charges 784 -
Governance costs
2024 2023
Support Governance Total Total
costs costs activities activities
£    £    £    £   
Legal & professional - 4,675 4,675 1,586
Accountancy (414 ) 4,143 3,729 4,060
(414 ) 8,818 8,404 5,646


Murlough House

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

5. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2024 2023
£    £   
Depreciation - owned assets 9,444 11,681

6. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 September 2024 nor for the year ended 30 September 2023.


Trustees' expenses

There were no trustees' expenses paid for the year ended 30 September 2024 nor for the year ended 30 September 2023.


7. STAFF COSTS

The average monthly number of employees during the year was as follows:

2024 2023
Administration 7 6

No employees received emoluments in excess of £60,000.

8. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£   
INCOME AND ENDOWMENTS FROM
Donations and legacies 124,297

Other trading activities 68,528
Investment income 5
Total 192,830

EXPENDITURE ON
Cost of generating voluntary income 16,819

Charitable activities
Support costs 122,182
Governance costs 15,741
Total 154,742

Murlough House

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

8. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
fund
£   

NET INCOME 38,088


RECONCILIATION OF FUNDS
Total funds brought forward 146,909

TOTAL FUNDS CARRIED
FORWARD

184,997

9. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and
property machinery fittings Totals
£    £    £    £   
COST
At 1 October 2023 90,218 66,087 33,383 189,688
Additions - 690 3,615 4,305
At 30 September 2024 90,218 66,777 36,998 193,993
DEPRECIATION
At 1 October 2023 14,435 49,978 22,002 86,415
Charge for year 902 5,543 2,999 9,444
At 30 September 2024 15,337 55,521 25,001 95,859
NET BOOK VALUE
At 30 September 2024 74,881 11,256 11,997 98,134
At 30 September 2023 75,783 16,109 11,381 103,273


Murlough House

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 2,889 -

11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Social security and other taxes 1,147 -
Pension 190 -
Accruals and deferred income 3,097 3,511
4,434 3,511

12. MOVEMENT IN FUNDS
Net
At movement At
1/10/23 in funds 30/9/24
£    £    £   
Unrestricted funds
General fund 184,997 10,242 195,239

TOTAL FUNDS 184,997 10,242 195,239

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 174,486 (164,244 ) 10,242

TOTAL FUNDS 174,486 (164,244 ) 10,242


Comparatives for movement in funds

Net
At movement At
1/10/22 in funds 30/9/23
£    £    £   
Unrestricted funds
General fund 146,909 38,088 184,997

TOTAL FUNDS 146,909 38,088 184,997

Murlough House

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

12. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 192,830 (154,742 ) 38,088

TOTAL FUNDS 192,830 (154,742 ) 38,088

A current year 12 months and prior year 12 months combined position is as follows:

Net
At movement At
1/10/22 in funds 30/9/24
£    £    £   
Unrestricted funds
General fund 146,909 48,330 195,239

TOTAL FUNDS 146,909 48,330 195,239

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 367,316 (318,986 ) 48,330

TOTAL FUNDS 367,316 (318,986 ) 48,330


Murlough House

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

13. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 30 September 2024.