Ulster Architectural Heritage Society

	Page
Reference and Administrative Details	1
Trustees' Report	2—4
Independent Examiner's Report	5
Statement of Financial Activities (including Income and Expenditure Account)	6
Comparative Statement of Financial Activities (including Income and Expenditure Account)	7
Balance Sheet	8
Notes to the Financial Statements	9—16

The trustees present their report and the financial statements for the year ended 31 December 2025.

Objectives and Activities

Aims and Objectives

The principal objectives of the charity are:

• To promote the appreciation and enjoyment of good architecture of all periods;

• To encourage the preservation of buildings and groups of buildings of artistic merit or historic interest;

• To encourage public awareness and appreciation of the beauty, history and character of local neighbourhoods and their surroundings.

The activities undertaken during the year are detailed in the activities and performance.

Public Benefit

The Society has continued to generate public benefit throughout Ulster through its key activities (see ‘achievements and performance’ below for more detail). In particular:

• promoting the appreciation and enjoyment of architecture through its publications, lecture programme and visits to a wide variety of buildings of interest.

• encouraging the preservation of buildings of architectural merit or historical significance through its contribution to public debate on planning issues and through partnership with relevant public authorities in recording and publicising buildings at risk or under threat – most notably the Heritage at Risk project; and

• encouraging public awareness and appreciation of neighbourhoods and their surroundings through locally-focused publications, events and contribution to public debate on local planning issues.

Trustees and officers

The trustees and officers serving during the year and since the year end are listed on page 1.

Achievements and Performance

Main Achievements

Heritage at Risk

The Heritage at Risk project (HARNI) is a long-standing partnership between Ulster Architectural Heritage (UAH) and the Historic Environment Division (HED) of the Department for Communities (DfC). Established in 1993, the project aims to record architecturally and historically important buildings that appear to be at risk and to act as a catalyst for their conservation and re-use.

In the past year, the HAR Officers have carried out site visits to over 100 structures and added 54 to the Heritage at Risk Register. A total of 17 buildings, having been successfully restored, were removed from the register. In addition, the officer continued to review property entries on the database that had not been visited for 5 years and updated records accordingly, this included a review of a backlog of circa 150 site updates. Quarterly meetings were held with HED, also attended by a UAH Committee member, to discuss progress and key targets.

The Officer also responded to over 150 queries relating to heritage at risk issues. These included signposting owners of historic properties as how best to deal with maintenance issues and HEF funding etc. Relevant social media posts were made and four articles to the RSUA magazine Perspective relating to heritage at risk were published. The ‘Fire Map’ with key Heritage at Risk buildings was updated, and presentations were delivered at a range of events across Northern Ireland. Main events included delivery at HBC / Council meetings, National Churches Trusts, Sperrins AONB, Ulster University and the Rural Community Network. The Officer helped plan events alongside CITB re Research/ Revival Mud wall event at Turmoyra Farm working in partnership with Council.

Events

In the last year, the Events Committee organised a wide variety of lectures and visits, many of which have led to new members joining the Society. Since June 2025, there have been nine lectures, three visits, an Open House book sale and, alongside our BNHPS colleagues, the opening of the Old Museum Building for a European Heritage Open Day.

As part of the Autumn/Winter lecture series, we welcomed contributors to the latest UAH publication, Built to Last. Robert O’Byrne spoke of several stunning restoration projects from south of the border. Hugh Dixon, marked fifty years since the first edition of his UAHS book, An Introduction to Ulster Architecture.

...CONTINUED

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Ulster Architectural Heritage Society

Trustees' Report (continued)

For The Year Ended 31 December 2025

Main Achievements - continued

Visits included the historic Dunmurry Non-Subscribing Presbyterian Church, the World Heritage award-winning village of Gracehill and the characterful railway stations in Co. Antrim, designed by Berkeley Deane Wise.

The Spring 2026 lecture programme has included talks by many of the UAH family, including our Chairman, former President, and, most recently, our Honorary Treasurer, who spoke with Elizabeth McBride of Phyllis’s Cottage on their vernacular restoration journeys. At the time of writing, the Society is about to take a group of twenty members on a visit to Oxford.

Publications

UAH publications continued to sell steadily over the past year. Co-ordinating with the Events Committee has helped to sell books; eight of the contributors to the Built to Last book gave talks in the Autumn, as did Hugh Dixon to celebrate fifty years since the publication of Introduction to Ulster Architecture. January 2026 saw the publication of a reprint of the highly popular Buildings of South County Down book. A major focus this year has been initial work on our next book, due to be published in 2027, which will be on the pre-eminent architectural practice Lanyon Lynn and Lanyon. Work has started work on the next book in the County series The Buildings of County Londonderry which is scheduled to be published after the Lanyon book. Other activity during the year included preliminary investigations into both e-publishing and print on demand.

Hands on Heritage

Hands-On Heritage has now been completed. Overall, it made substantial progress in delivering its approved purposes. Of eight purposes, six were fully achieved and two were partially achieved (the online Toolkit and calendar competition were delivered in modified form).

All core outputs were completed, including appointment of a Project Officer, production of ten Heritage: How To? guides, development of the In Your Area recording platform, delivery of an outreach programme engaging 903 participants across 40 activities (31 in the final year), completion of four community Local Lists presented as StoryMaps, and staging of a travelling exhibition. The project evaluation report was submitted to the National Lottery Heritage Fund on 31 March 2026 and the final payment received shortly afterwards.

The project recorded 230 heritage assets and supported Local Lists documenting over 140 locally valued buildings and places. The Local List StoryMaps had over 2,200 views by project close and the exhibition continues to tour Libraries NI venues. Across three versions of In Your Area there were 6,029 cumulative views (27 March 2026), most occurring in the final year.

National Lottery Heritage Fund outcomes were demonstrably achieved, including skills development, wider participation across all eleven council areas, and establishment of transferable methods for community engagement with Northern Ireland’s built heritage.

Planning

The Society has continued to be active in scrutinising heritage-related planning applications, contributing constructively to public debate on planning policy issues, and engaging with stakeholders. During the past year the continuing proposals for the partial demolition of the former Hospital for Sick Children in Queen Street, Belfast have been vigorously opposed. This matter is presently the subject of a Judicial Review.

Financial Review

Financial Position

The results for the year are set out on below page. Net movement in funds with surplus of £42,565 for the year compared to £294 in previous year. Included in the surplus in the year is a net gain on investments of £47,922. At the year end the balances of restricted and unrestricted funds held were £249,167 (2024: £221,880) and £93.618 (2024: £78,340) respectively.

Reserves Policy

The trustees’ aim to maintain sufficient free reserves to enable the Charity to maintain its charitable activities at its current level and, if possible, to increase it.

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Ulster Architectural Heritage Society

Trustees' Report (continued)

For The Year Ended 31 December 2025

Structure, Governance and Management

Governing Document

The Ulster Architectural Heritage Society is a company limited by guarantee, incorporated on 10 February 1999. It is governed by its Memorandum and Articles of Association dated February 2009, updated March 2021. The Committee consists of up to 12 individuals including the four Officers, namely the Chairman, Vice-Chairman, Honorary Secretary and Honorary Treasurer. All members of Committee are required to be members of the charitable Company.

Recruitment and Appointment of Committee Members

Committee make-up is reviewed on a regular basis to ensure skills, knowledge and experience meets the needs of the charitable company. Committee members are elected at the Annual General Meeting and may not normally serve for more than two consecutive four-year terms. The Committee has the power to fill any casual vacancies arising on the Committee or amongst the Officers.

Disclosure of information to independent examiner

Each trustee has taken steps that they ought to have taken as a trustee in order to make themselves aware of any relevant audit information and to establish that the charity's independent examiner is aware of that information. The trustees confirm that there is no relevant information that they know of and of which they know the independent examiner is unaware.

Statement of Trustees' Responsibilities

The trustees (who are also the directors of Ulster Architectural Heritage Society for the purposes of company law) are responsible for preparing the Trustees' 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. Under company law the trustees must not approve the financial statement unless they are satisfied that they 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 the financial statements the trustees are required to:

select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charity SORP;
make judgments and accounting estimates that are reasonable and prudent; and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at anytime the financial position of the charitable company and to enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Small Company Rules

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

The trustees' report was approved by the board of trustees and signed on its behalf by:

Daniel J Calley Trustee	Geoffrey S Brooks Trustee
14/05/2026

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Ulster Architectural Heritage Society

Independent Examiner's Report to the Trustees of Ulster Architectural Heritage Society

For The Year Ended 31 December 2025

Independent Examiner's Report to the Trustees of Ulster Architectural Heritage Society

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2025.

Responsibilities and Basis of Report

As the charity’s trustees of Ulster Architectural Heritage Society you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act (Northern Ireland) 2008 (“the Act”).

Having satisfied myself that the charity is not subject to audit under charity law, and is eligible for independent examination, it is my responsibility to:

examine the accounts under section 65 of the Charities Act (Northern Ireland) 2008;

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; and

state whether particular matters have come to my attention.

Independent Examiner's Statement

I have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 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 includes 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:

That accounting records were not kept in accordance with section 386 of the Companies Act 2006
That the accounts do not accord with those accounting records
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
That there is further information needed for a proper understanding of the accounts to be reached.

I have completed my examination and have no concerns in respect of the 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.

Brian Stewart

14/05/2026

RBCA Limited

Chartered Accountants

Linenhall Exchange
26 Linenhall Street
Belfast
BT2 8BG

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Ulster Architectural Heritage Society

Statement of Financial Activities (including Income and Expenditure Account)

For The Year Ended 31 December 2025

Statement of Financial Activities (including Income and Expenditure Account)

				2025	2024
		Unrestricted funds	Restricted funds	Total funds	Total funds
	Notes	£	£	£	£
INCOME AND ENDOWMENTS FROM:
Donations and legacies	4	26,997	20,945	47,942	62,854
Charitable activities:	5
Charitable activities		13,047	48,500	61,547	71,833
Investments	6	7,740	-	7,740	7,325
Other	7	3,072	-	3,072	3,259

		50,856	69,445	120,301	145,271

EXPENDITURE ON:
Charitable activities:	8
Charitable activities		(56,212 )	(69,446 )	(125,658 )	(157,353 )

NET EXPENDITURE BEFORE INVESTMENT LOSSES		(5,357)	-	(5,357)	(12,082)
Net gains on investments		20,635	27,287	47,922	12,376

NET EXPENDITURE		15,278	27,287	42,565	294


NET MOVEMENT IN FUNDS		15,278	27,287	42,565	294
RECONCILIATION OF FUNDS:
Total funds brought forward		78,340	221,880	300,220	299,926

TOTAL FUNDS CARRIED FORWARD	16	93,618	249,167	342,785	300,220

The notes on pages 9 to 16 form part of these financial statements.

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Ulster Architectural Heritage Society

Comparative Statement of Financial Activities (including Income and Expenditure Account)

For The Year Ended 31 December 2025

Comparative Statement of Financial Activities (including Income and Expenditure Account)

				2024
		Unrestricted funds	Restricted funds	Total funds
	Notes	£	£	£
INCOME AND ENDOWMENTS FROM:
Donations and legacies	4	18,781	44,073	62,854
Charitable activities:	5
Charitable activities		25,833	46,000	71,833
Investments	6	7,325	-	7,325
Other	7	3,259	-	3,259

		55,198	90,073	145,271

EXPENDITURE ON:
Charitable activities:	8
Charitable activities		(49,238 )	(108,115 )	(157,353 )

NET EXPENDITURE BEFORE INVESTMENT LOSSES		5,960	(18,042)	(12,082)
Net gains on investments		3,206	9,170	12,376

NET EXPENDITURE		9,166	(8,872 )	294


NET MOVEMENT IN FUNDS		9,166	(8,872 )	294
RECONCILIATION OF FUNDS:
Total funds brought forward		69,174	230,752	299,926

TOTAL FUNDS CARRIED FORWARD	16	78,340	221,880	300,220

The notes on pages 9 to 16 form part of these financial statements.

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Ulster Architectural Heritage Society

Balance Sheet

As At 31 December 2025

Balance Sheet

				2025	2024
		Unrestricted funds	Restricted funds	Total funds	Total funds
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	11	-	-	-	292
Investments	12	28,795	249,167	277,962	230,039

		28,795	249,167	277,962	230,331
CURRENT ASSETS
Stocks	13	13,135	-	13,135	24,712
Debtors	14	7,467	-	7,467	4,086
Cash at bank and in hand		47,956	-	47,956	47,540

		68,558	-	68,558	76,338
Creditors: Amounts Falling Due Within One Year	15	(3,735 )	-	(3,735 )	(6,449 )

NET CURRENT ASSETS (LIABILITIES)		64,823	-	64,823	69,889

TOTAL ASSETS LESS CURRENT LIABILITIES		93,618	249,167	342,785	300,220

NET ASSETS		93,618	249,167	342,785	300,220

FUNDS OF THE CHARITY
Restricted Funds				249,167	221,880
Unrestricted Funds				93,618	78,340

TOTAL FUNDS	16			342,785	300,220

For the year ending 31 December 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

On behalf of the board

Daniel J Calley Trustee	Geoffrey S Brooks Trustee
14/05/2026

The notes on pages 9 to 16 form part of these financial statements.

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Ulster Architectural Heritage Society

Notes to the Financial Statements

For The Year Ended 31 December 2025

Notes to the Financial Statements

1. General Information

Ulster Architectural Heritage Society is a company limited by guarantee, incorporated in Northern Ireland, registered number NI035582 and registered charity number 101510 . The registered office is 7 College Square North, Belfast, Antrim, BT1 6AR.

2. Statement of Compliance

Accounting policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the financial statements.

Presentational currency and level of rounding

The presentational currency is £ sterling and the level of rounding is to the nearest £.

3. Accounting Policies

3.1. Basis of Preparation of Financial Statements

The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with 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 issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Companies Act 2006 and UK Generally Accepted Accounting Practice.

The charity does not include a cash flow statement on the grounds that it is applying FRS 102 Section 1A.

The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

3.2. Going Concern Disclosure

The trustees have not identified any material uncertainties related to events or conditions that may cast significant doubt about the charitable company's ability to continue as a going concern.

3.3. Fund Accounting

The charity has different types of funds for which it is responsible, and which require separate disclosure. These are as follows:

Unrestricted funds. Funds which are expendable at the discretion of the Directors in the furtherance of the objectives of the charity. In addition the funds may be held in order to finance capital investment and working capital.

Restricted funds. Donations and grants received which are earmarked by the donor or funder for specific purpose. Such purposes are within the overall aims of the organisation.

Endowment funds represent those assets which must be held permanently by the charity, principally donations, legacies or bequests in excess of £5,000 are, unless prevented under terms thereof, invested. Income arising on the endowment funds can be used in accordance with the objects of the charity and is included as unrestricted income. Any capital gains or losses arising on the investments form part of the fund. Investment management charges and legal advice relating to the fund are charged against the fund.

3.4. Incoming Resources

All incoming resources are included in the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy and it is probable that the income will be received. All incoming resources arose wholly in the United Kingdom.

For donations to be recognised the charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity and it is probable that they will be fulfilled.

For legacies, entitlement is the earlier of the charity being notified of an impending distribution or the legacy being received. At this point income is recognised. On occasion legacies will be notified to the charity however it is not possible to measure the amount expected to be distributed. On these occasions, the legacy is treated as a contingent asset and disclosed.

...CONTINUED

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Ulster Architectural Heritage Society

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

3.4. Incoming Resources - continued

Investment income is earned through holding assets for investment purposes such as shares. It includes dividends and interest. Where it is not practicable to identify investment management costs incurred within a scheme with reasonable accuracy the investment income is reported net of these costs. It is included when the amount can be measured reliably. Interest income is recognised using the effective interest method and dividend and rent income is recognised as the charity’s right to receive payment is established.

Income from government and other grants are recognised at fair value and when the charity has entitlement after any performance conditions have been met, it is probable that the income will be received, and the amount can be measured reliably. If entitlement is not met, then these amounts are deferred.

3.5. Resources Expended

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. The majority of costs are directly attributable to specific activities. Irrecoverable VAT is charged as an expense against the activity for which expenditure arose.

Support costs are those that assist the work of the charity but do not directly represent charitable activities and include office costs and governance costs. They are incurred directly in support of expenditure on the objects of the charity. Where support costs cannot be directly attributed to particular headings they have been allocated to expenditure on charitable activities on the basis of the time spent on those activities.

Governance costs include those incurred in the governance of its assets which are associated with constitutional and statutory requirements

3.6. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings

25% straight line

3.7. Investments

Investments are stated on the balance sheet at market value and all movements, including realised and unrealised gains and losses, are recognised in ‘net gains / (losses) on investments’ in the Statement of Financial Activities. Realised gains and losses are the aggregate of profits and losses of sales of investment units.

3.8. Leasing and Hire Purchase Contracts

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the statement of financial activities as incurred.

3.9. Stocks and Work in Progress

Stock is valued at the lower of cost and net realisable value. Stocks held for less than one year are stated at cost, stocks held between one and two years are stated at 50% of cost and stocks held for more than two years are stated at 10% of cost. If in any case net realisable value of any item of stock is lower than valuation, then that item is valued at net realisable value.

3.10. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

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Ulster Architectural Heritage Society

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

3.11. Financial Instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to 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.

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

3.12. Taxation

The charity is exempt from tax as all its income is charitable and applied for charitable purposes.

3.13. Pensions

The charitable company operates a defined pension contribution scheme. Contributions are charged to the Statement of Financial Activities as they become payable in accordance with the rules of the scheme.

4. Income from Donations and Legacies

			2025
	Unrestricted	Restricted	Total
	funds	funds	funds
	£	£	£
Donations and gifts:
Donations and gifts	2,029	-	2,029
Grants:
Grants	4,375	20,945	25,320
Other:
Income - Subscriptions	20,593	-	20,593

	26,997	20,945	47,942

			2024
	Unrestricted	Restricted	Total
	funds	funds	funds
	£	£	£
Donations and gifts:
Donations and gifts	2,454	-	2,454
Grants:
Grants	-	44,073	44,073
Other:
Income - Subscriptions	16,327	-	16,327

	18,781	44,073	62,854

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Ulster Architectural Heritage Society

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

5. Income from Charitable Activities

			2025
	Unrestricted funds £	Restricted funds £	Total funds £
Charitable activities:
Projects	-	48,500	48,500
Consultancy	-	-	-
Events	6,106	-	6,106
Publication Sales	6,941	-	6,941

	13,047	48,500	61,547

			2024
	Unrestricted funds £	Restricted funds £	Total funds £
Charitable activities:
Projects	-	46,000	46,000
Consultancy	4,693	-	4,693
Events	10,883	-	10,883
Publication Sales	10,257	-	10,257

	25,833	46,000	71,833

6. Investment Income

	2025	2024
	Unrestricted	Unrestricted
	funds	funds
	£	£
Interest from investments	97	104
Dividends from investments	7,643	7,221

	7,740	7,325

7. Other Income

	2025	2024
	Unrestricted funds	Unrestricted funds
	£	£
Rental and other income from property	3,000	3,000
Miscellaneous Income	-	181
Christmas Cards	72	78

	3,072	3,259

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Ulster Architectural Heritage Society

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

8. Analysis of Expenditure

			2025
	Activities undertaken directly	Support costs	Total
	£	£	£
Charitable activities	23,914	101,744	125,658

			2024
	Activities undertaken directly	Support costs	Total
	£	£	£
Charitable activities	42,124	115,229	157,353

9. Staff Costs

Staff costs were as follows:

	2025	2024
	£	£
Wages and salaries	69,466	76,112
Social security costs	617	2,181
Other pension costs	1,482	1,679

	71,565	79,972

No employee received emoluments of more than £60,000 during the current year (2024: £Nil).

10. Average Number of Employees

Average number of employees during the year was: 3 (2024: 3)

11. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 1 January 2025	16,385

As at 31 December 2025	16,385

Depreciation
As at 1 January 2025	16,093
Provided during the period	292

As at 31 December 2025	16,385

Net Book Value
As at 31 December 2025	-

As at 1 January 2025	292

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Ulster Architectural Heritage Society

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

12. Investments

	Other
	£
Cost or Valuation
As at 1 January 2025	230,039
Revaluations	47,923

As at 31 December 2025	277,962

Provision
As at 1 January 2025	-

As at 31 December 2025	-

Net Book Value
As at 31 December 2025	277,962

As at 1 January 2025	230,039

13. Stocks

	2025	2024
	£	£
Stock	13,135	24,712

14. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	3,594	1,636
Prepayments and accrued income	873	250
Other debtors	3,000	2,200

	7,467	4,086

15. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other taxes and social security	1,105	1,092
Pension Liability	-	607
Accruals	2,630	4,750

	3,735	6,449

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Ulster Architectural Heritage Society

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

16. Movement in Funds

	As at 1 January 2025	Income	Expenditure	As at 31 December 2025
	£	£	£	£
Unrestricted funds
General:
General unrestricted fund	72,340	50,856	(35,578 )	87,618
Designated:
Designated Reserves - Planning Disputes	6,000	-	-	6,000


Total unrestricted funds	78,340	50,856	(35,578 )	93,618


Restricted funds
Publication Legacy	100,803	-	27,287	128,090
Endowment	121,077	-	-	121,077
HARNI reimbursements	-	48,500	(48,500)	-
Hands on Heritage	-	17,970	(17,970)	-
Belfast City Council	-	2,975	(2,975)	-


Total restricted funds	221,880	69,445	(42,158 )	249,167




Total funds	300,220	120,301	(77,736 )	342,785

	As at 1 January 2024	Income	Expenditure	As at 31 December 2024
	£	£	£	£
Unrestricted funds
General:
General unrestricted fund	63,174	55,198	(46,032 )	72,340
Designated:
Designated Reserves - Planning Disputes	6,000	-	-	6,000


Total unrestricted funds	69,174	55,198	(46,032 )	78,340


Restricted funds
Publication Legacy	109,675	-	(8,872)	100,803
Endowment	121,077	-	-	121,077
HARNI reimbursements	-	46,000	(46,000)	-

...CONTINUED

Page 15

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Ulster Architectural Heritage Society

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

Esme Mitchell Core Funding	-	20,000	(20,000)	-
Hands on Heritage	-	24,073	(24,073)	-


Total restricted funds	230,752	90,073	(98,945 )	221,880




Total funds	299,926	145,271	(144,977 )	300,220

The publication legacy can specifically only be used for publications but is unrestricted to which publication. Income from all sales of publications are attributed to the Society's unrestricted funds. Any capital gain or loss on investments is allocated, as appropriate, to unrestricted funds and the restricted publications legacy respectively based on fund valuation at accounting year end. The gain on investment allocated to the publication fund in the year was £27,287.

The HARNI reimbursements were for an officer who assisted in the Heritage at Risk project including their wages and basic expenses.The aim of this project is to record architecturally and historically important buildings that appear to be at risk in Northern Ireland, and act as a catalyst for conservation and re-use of built heritage at risk.

The Hands On Heritage project was funded by The National Lottery Heritage Fund to support an officer who worked during the year to transform the way the charity works to help people engage with the historic environment in Northern Ireland. The project sought to reinvigorate traditional heritage engagement and outreach and introduce a new range of digital engagement tools to better connect our communities with built heritage.

The Belfast City Council grant was for an event focusing on Meanwhile Use of historic buildings focusing mainly on Clifton Street with related displays in the Old Museum Building.

17. Transactions with Trustees

None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year.

No trustee expenses have been incurred.

18. Related Party Disclosures

There are no related party transactions in the year.

19. Company limited by guarantee

The company is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.

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Trustees	Daniel J Calley - Chair
	John H Anderson - Vice-Chair to 03 June 2025
	Nigel J Kinnaird - Vice-Chair from 03 June 2025
	Geoffrey S Brooks - Honorary Treasurer
	E Murray Power - Honorary Secretary
	Stephen A Craig
	Paul M H Elliott
	Rosemary Ford-Hutchinson
	Saul M Golden
	Susan J Hannam
	Rosaleen Hickey
	Robert D Lister
	Scott J McBurney
	Philippa J Martin


Charity Number	101510

Company Number	NI035582

Registered Office	7 College Square North
	Belfast
	Antrim
	BT1 6AR

Independent Examiner	Brian Stewart
	RBCA Limited
	Chartered Accountants
	Linenhall Exchange 26 Linenhall Street Belfast BT2 8BG

Bankers	Danske Bank
	Forestside Shopping Centre
	Upper Galwally
	Belfast
	BT8 6FX

Solicitors	Cleaver Fulton Rankin
	50 Bedford Street
	Belfast
	BT2 7FW