COMPANY REGISTRATION NUMBER.. N1037176
CHARITY REGISTRATION NUMBER: NIC100200
Garvagh & District Community Association
Company Limited by Guarantee
Unaudited Financial Statements
31 October 2025
•AF4G8021*
17106r2026
CC•APANIES HOUSE
AFF
EY
Chartered accountants
50 Campsie Road
Omagh
Co Tyrone
8T79 OAG

Garvagh & District Community Association
Company Limited by Guarantee
Financial Stalements
Year ended 31 October 2025
Page
Trustees, annual report (incorporating the director's report}
Independent examiner's report lo the truslees
Statement of financial activities (including income and
expenditure account)
Statement of financial position
Notes to the financial statements
The following pages do not form part of the financial stalements
Detailed statement of financial activities
14

Garvagh & District Community Association
Company Limited by Guarantee
Trustees. Annual Report (Incorporaling the Direclor's Report)
Year ended 31 October 2025
The trustees, who are also the directors lor the purposes ot company law, Present their report and the
unaudited linancial statements ol Ihe charily lor the year ended 31 October 2025_
Reference and admlnlstratlve detalls
Registered charity name
Garvagh 8 District Community Association
Charity regi$lralion number
NIC100200
Company registration numbèr N1037176
Principal olfice arHI registered 50 Carn Road
office
Castlederg
Co Tyione
8T81 7XA
The trustees
John Pat Connolly
BrKJget McGlinchey
Hugh Moss
Hvgh Anthony Moss
Mrs M McFadden
Mrs N Diggins
Company secretory
Hugh Anthony Wjss
Independent examiner
S P Mccaffrey
50 Campsie Roa(1
Omagh
Co Tyr¢)ne
BT79 OAG
Stwcturei governance arml management
Governing Document
GaNagh & District Community Associal￿n is a company limited by guarantee IN10371761. The
company is gtsverned by its memorandun and articles of associatlon. The company is recognised by
the Charity Commission lor Northern Ireland under relerence NIC100200.

Garvagh & District Community Association
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Direclor's Report) (canllnutrd?
Year ended 31 October 2025
Objectives and 8etivitie$
We have releried 10 the guidance contained in the Charity Commission's general guKJatKe on public
benefit when reviewing our aims and objeclives and in planning our lulure activities.
Prlnclp81 A¢tlvlty
The Principal Acliviiy of the Company is to promoie lor the benefit ol the inhabilanls ol the Garva9h
anLI District area ol County Tyrone and its enwrons io advance education ancl provKle faciltties in the
interests ol social welfare lor recreation wilh the ol¥"ective ol improving the standara ol education,
health, liiness and wellbeing of the sid inhabiianls. 11 is the policy of the Company to raise and donate
monies to other various Charitable casuses. both nat￿gaI and local.
Achlevements and perforniance
The charity hold a bvquarteily monthly dance and operates a weekly youth club. The charity's laeililies
are hired out to other eommunily groups and Indiv￿ua1S lor information evenings, Social lunctlOTIS and
sportingileisure athivitr'es and supwrt local start-ups in.the area.
The Kathleen Graham Trust provided financial suA)ort to the gioup towards a new Climbing frame
area. The charity welcorned the youth club funding Pfovided by the Halilax Foundation Nl through their
Cotnrnunity Flex grant. DAERA provided funding through the Ruial Micro Capital Grant Scheme lor
improved health and safety works in the chikdfen's playground. The youth dub is an integral part of the
charil¥5 aeiivifies and the charity was fortunate to receive funding from the Education Authority to
contribute lo running costs and lor the purchase ol eouipmenl. The charity continues lo provide remote
services to our community Ihfough belriending services, sharing inlormation Ihrough social media.
delivery service for the vulnerable people in our Community. The Trustee5 wish to aCknO￿edge the
continued suppon Irom their funding partners and thank thern lor their financial assistance.
Flnancial ievlew
Grants
The directors are satisfied that ￿1 grants have been used solely for the purposes for vknich Ihey were
provided.
Reserves pollcy
The directors have set up a reserves policy which requires that reserves be mainrained. in unresiricled
bank accounts, at a level which ensures thai ihe charitls core activities could conlinue during a period
ol unlore5een dillicvlty. The aireclors consider that this figure should be £7,000. The Company's
Reserve Policy is reviewed by the di¥￿torS on an annual basis.
Small Company provislons
This report has been prepared in accordance the prowsions applicable to eompanies entitled to
the 5rnall companies exemption.

Garvagh & District Community Association
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) {COnlirtvtdl
Year ended 31 October 2025
The Iruslees, annual reFort was approved on 27 May 2026 and signed on behalf ol the board ol
trustees by..
gh Anthony Moss
Trustee

Garvagh & District Community Association
Company Llmited by Guarantee
Independent Examiner's Report lo the Trustees of Garvagh & District
Community Association
Year ended 31 October 2025
I report to the trustees on my examination of the financial slalements ol Garvagh & Dislricl Community
Association I'the charity'l lor the year erKle(131 Ociober 2025.
ResponslbllitSes and basls ol report
A5 the tiusiees ol the company land also its directors lor the purposes of company lawl you are
responsible lor the preparation ol the financial statements in accordance wih ihe requirements ol
Charities Act (Northern Ireland) 2008 Ilhe .2008 Acl'l and the Companies Act 20061.the 2006 Act'l.
You are satisfied that the accounts ol the company ale not required by charlty 01 company law to be
audited and have chosen insiead lo have an indepe￿ent exarnination.
Having satisfied mysell that the aceounls ol the company are not required lo be audited uThJer Part 16
ol the 2006 Act and are eligible lor independent examination, I report in respeci ot rny examinaiion ol
the charitys financial statements as carried out undei section 65 01 the 2008 Act. In carrying out my
examination I have followed the general Direclions given by the Chwily Commission lor Northern
Ireland under section 6519llbl ol the 2008 Acl.
Independent examiner's statement
I have completed my examination. I conliim that no matters have come lo my attention in connection
with my exarnination giving me cause lo believe that in any maleiial respect..
accountiThJ rewrd5 were not kepl in res￿1 ol the charity as required by section 386 01 the
2006 Act- or
the linancial stalemenls do not accord vthh Ihose records., or
the financial slalemenls do comply with the accounting requirements ol seclion 396 of
the 2006 Act other than any iequirement that the accounts give a 'true and lair, view which is
not a matter considered as part ol an indepeThJenl examination. or
the finaneial statements have not been prepared in accorclance with the meihods and
principles ol the Statement ol Recommended Pla￿lce lor accounting arKI reporting by
charities applicable to charities preparing their accounls in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021.
I confirm that there are no other matters to which your attention should be drawn lo enable a proper
understanding ol the accounis to be reached.
Mc
Hrey
IrKJependent Examiner
50 Campsie Roa(J
Omagh
Co Tyrone
BT79 OAG
27 May 2026

Garvagh & District Community Association
Company Limited by Guarantee
Statement of Flnancial Aclivities
(including income and expendlture accounl)
Year ended 31 October 2025
2025
Reslricled
funds Total funds
2024
UnreslrKled
fU￿lS
T￿al funds
Note
Income and endowments
Donations and legacies
Total Income
5,891
8,765
14,656
14,656
9,026
5,891
6.765
9.026
Expenditure
Expenditure on raising funds..
Costs ol raising donations and legacbes
Eypendilure on charitable activities
Total expendlture
5.823
768
8.765
14.588
766
11,523
912
6.591
8.765
15,356
12,435
Net expendlture and net movement in
funds
17ix>i
(7001
13,409
Reconciliatlon of funds
Total funds brought forward
Total funds carried lorward
7.414
7.414
6.714
10.823
6,714
7.414
The statement ol financial acliwlies includes all gains and losses recognised in the year.
All income and expenditure derive Irom continuing aeiiwties_
The notes on pages 7 to 12 fonn part of theje tlnancial 5tattm•nts.

Garvagh & Disirict Community Association
Company Limited by Guarantee
Statement ol Financial Posltlon
31 October 2025
2025
2024
Note
Fixed a$$ets
Tangible lixed assels
23,562
26,559
Cufrent a55ets
Cash al bank and iri hand
24,403
16.199
c￿ditors. amounts falling due wlthln one year
Net current assets
10
16.551
7.723
7,852
31.414
8,476
35.035
Tolal assets le￿ current liabilities
Creditors- amounls falling due alter more than
one year
11
24,700
6.714
27.621
7.414
Net assets
Funds of the charity
Unrestricted lunds
6,714
6,714
7,414
7,414
T¢tal charity funds
For the year ending 31 Octolxr 2025 the charity was entilled to exemption from audit under section
477 01 the Companies Act 2006 relaling to small companies.
Directors, responsibilities:
The rnembeis have noi required the company lo obtain an audit ol its financial slalements lor the
year in question in accordance with section 476..
The directors aeknovledge iheir responsibilities lor com wilh the reqviremenls ol the Act
th respect to accounting records and the prepa,"ation of financial statements.
These financial sratemenls have been prepared in aecordance with the provisions applieable to
companies subject lo the small companies. regime.
These financial statement5 were approveLf by the board ol truslees and aulhoriseL1 lor issue on 27 May
2026, and are signed on behalf ol the board by."
QF pAr
ny
Bridgei M¢Glinchey
Trustee
ugh Anlhony Moss
Tru51ee
The notes on pages 7 to 12 lomi of ¢hese financlal $tstemenis.

Garvagh & District Community Association
Company Limited by Guaranlee
Notes to the Flnancial Statements
Year ended 31 October 2025
General Informalion
The charily is a public benelil.entity ano a private company limited by"guarantee, registered in
Northern Ireland and a registered charity in Northern Ifeland. The address ol the registered offiee
is 50 Carn"Road. Casllederg, Co Tyrone, BT81 7XA.
Statement of ¢omplianc8
These financial statements have been p￿pared in comFAiance ¥Mth FRS 102, 'The Financial
Reporting Standard applicable in the UK ancl the Republic ol Ireland., the Statement ol
Recommended Practice applicable to charities preparing their accounts iri aceordance with the
Financial Reporting Siandaré applicalje in the UK and Repvblic ol Ireland IFRS 1021 (Charities
SORP IFRS 10211 and ihe Companies Act 2￿6.
Accounting policies
Basls ot preparation
.The linane1al statements have been prepared on the histor￿[ cost basis, as rnodilied by Ihe
revaluation ol cèrtain financial assets and liabilities and investment properties measured at fair
value through income or expendituie.
The linancial slalements are prepared in sterling, which is the fv￿lIOnaI Currency ol the entity.
Going Concern
There are no material uncertainties atout the Charitys ability to continue.
Judgements and key sources of estimation uncertabnty
The preparation of the financi& statements requires management to make judgements,
eslimales and assumptions that allecl Ihe amounts reporte¢J. These estimates and judgements
are eonlinually reviewed and are based on expefience and other factor5, Including expectations ol
future events that are believed to be reasonable under the eircumstances.
Forèlgn currencies
Foreign currency transactions are initially recorded in Ihe lunctional currency, by applying the spot
exchange raie as ai the dale ol the Iransaetion. Monetary assets and liabilities denominated in
foreign currencies are trans￿ated at the exchange late ruling al Ihe reporting date. wilh any gwns
or losses being taken to the siatemenl ol linarKial activities.
Fund accounting
Unreslricled funds are available for use al the discretion ol the trustees lo further any ol the
charity's wrwses.
Designated tunds are unrestiicted funds eafmarked by the Iruslees lor partieular lulure project or
c¢mrnitmenl.
Reslricted funds are subjecled lo resrrrctions on their expendilure declared by the dO￿r or
through the terms ol an appeal. and fall into one ol two sub-classes.. restricted income funds or
endowment funds.

Garvagh & District Community Association
Company Limlted by Guarantee
Notes to the Financial Stalements {coniinu8dJ
Year ended 31 October 2025
Accounting policies {COnllnu•dJ
Incoming resources
All incoming resources are included in Ihe statement of linancial aclivrties when eniitlemenl has
passed io the charity., it Is probable that the economic benefiis associaied with the transaction will
tlow to the charily and the amount can be reliatAy measured. The following spechlic policies are
applied lo particular categories ol income..
income Irom donations or grants is recognised when there is evidence ol entillement to the
gift, re¢eipt is probable and rts amount can be rneasu￿ reliabty.
legacy income is recognised when ¥ecept is prOba￿e and eniillemenl is esIa￿lshed.
income from éonaled goods is measured at the lair value ol the goods unless this is
Impractic￿ lo measure reli*y. in which case the value is derwed from the cost to the donor
or Ihe estimated resale value. Donated facilities and seThices are recognis8d in the accounts
when received il the value can be relyably meastsred_ No amounts are rncluded lor the
cgntribJtign ol general volunteers_
income from conlracts lor Ihe SLJpply ol services is recognised with the delivery ol the
contracted service. This is classified as unrestr￿e￿ lunos unless there is a contractual
requirement for il io be spent on a particulw purpose and returned if unssxnt, in which Case
it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. ExpenLliture includes any
VAT which cannot be lully recovered. and is classified under headings ol Ihe slatemeni ol
financial aciivilies lo which il relates..
expenditure on raising lunds inelvdes the costs ol all lundraising aclivifie5. events. non-
charitable trading activities. and the sale ol Llonated goods.
expenditure on chantable activities includes all costs incurred by a charity in undertaking
activilies that lunher its charitable aims lor the benefit ol its beneficiaries. inclucling those
suppon costs aTrY costs relaiing lo the governar￿e ol the charty apkx)rtione¢J to charitable
aclivilies.
oiher expendilure includes all expe￿311vre ihai is neither related to raising funds for the
charity nor part ol its expenditure on charitable activities.
All costs are allocaled to expenditure categories reflecting the use ol the resouree. Direct wsts
attributable lo a single activity are allocated directly lo that aclivily. Shared costs are apportioned
between the actiwties they conlribute to on a reasonable. justifia￿e and con5islenl basis.
Tanglble assets
All fixed assets are initially recorded at cost.

Garvagh & Districl Community Association
Company Llmlted by Guarantee
Noles lo Ihe Financial Statemenls (￿￿11￿￿•&)
Year ended 31 October 2025
ounting pollcie$ (¢oniinu8dJ
Depreciation
Oeprecialion is cakulated so as to wrile off the cost or valualion ol an asset, less ils re8￿Ual
value, over the useful economic life ol that asset as follows..
Land and buildings
Equipmenl
10% r¢ducing balance
25°A redLtcing balance
lrnpalrment of Ilxed assets
A review lor indicalors of impairmeni is carried out at each reporting dale. wlh the recoverable
amouni being estimated where such indicators eyist. Where the carrying value exceeds the
recoverable amount, the assei is impaired accordingly. Prior impairments are also ￿vIeW￿ lor
ssible reversal at each reporting date.
For the purposes ol impaimignl testing. when it is not possible to estimate the rgcoverable
amount ol an Individu￿ asset. an estimate is made ol the recoverable amount ol the cash.
geneiaiing unit to whieh the asset belongs. The cash4Jenerating unil is the smallest ￿entIfIa￿e
group ol assets Ihat includes the assei and generates Cash inflows that largely independenl ol the
cash inflows Irom other assets or groups ol assets.
For impairment testing ol goodwll. Ihe gooth"Il acquired in a business combination is, from the
aequisition dale, allocated to each ol the ¢ash4Jenerating units that are expected to benelrt Irorn
the synergies ol the comkn"nation, Irrespective ol whether other assets or liabilities ol the charity
are as￿gned lo those vnbts.
Govemment grants
Government grants.are recognised al the lair value ol the asset received or receivable. Grant5
are not recognised until there is reasonable assurance thai the charity wll comply with the
conditions attaching to them and the granis wll be received.
Where the grant does noi impose specified IuLtre performance-related coThYilions on ihe
recipienr. il is recognised in income when *he grant proceeds are received or receivable. Where
the grant does impose specified future performance-related condtlions on the recipient, il is
reeognised in income only when the performance-relaie(I conditions have been mel. Where
grants received are prior 10 satisf￿'ng Ihe revenue reccrfJniiiDn criteria. Ihey are recognised as a
Financlal inslruments
A financial asset or a financial liatH"Iity is recognised only when the charity becomes a party to the
contractual provisions of the inslrumeni.
Basic financial instruments are inilially recogniseLI at the amount receivable or payatJe including
any rdated Iransaetion costs.
Cuirent assets and current liabilities are subsequenlly measured al the cash or other
consideration expected to be paKJ or received and not discounted.
Debl instruments are subsequenlty measured at arnortised cost.

Garvagh & Dislrict Communily Association
Company Limited by Guarantee
Notes lo the Flnanclal Stalemenls {¢onUnvod)
Year ended 31 Oclober 2025
Accounting policies (conilnL￿j
Financial instruments {coniinuod)
Where inve51ments in shares are pU￿1¢1Y traded or their laii value can otherwise be measured
relithy, the investment is subsequently measuied at lair value wth ehanges in fail value
recognised in income expenditure. Al other such investments are subsequently measurecl at
Cost less impairmeni.
Other linancial insliumenls, incIL￿1￿j derrvalives. are initially recognised at la¢r value. unless
payment lor an asset is deferred beyond normal business terms or linanced ai a rate tsl interest
that is not a market rate, in which case Ihe asset is measured at the present value of the future
payments discounted at a market rate ol interest for a similar debl instrument.
Other financial insiruments are subsequentty measured at fair value. with any changes
recognised in the statement ol financial aetiwties. with the exception ol hedging inslrumenls in a
desionaled hedging relationship.
FInar￿la1 assets that are measured ai cosi or amortiseLI cost are reviewed for obie¢tive evKJence
ol impairment at the end ol each rerKfyrting dale. 11 thefe is objective ev￿enCe of impaiirnenl, an
impairment 105s is recognised under the appropriate heading in the slalement ol financial
activities in which the in￿lIa1 g&n was recognised.
For all equity instruments regardless ol Signif￿ar￿, and other financial assets that are
individually significant. these are assessed individually lor impairmeni. Oiher financial assets are
either assessed Indiv￿u81lY or grouped on the basis ol similar credit risk characteristics.
Any reversals ol impaiimenl are ￿Cogn[Sed immediately, to the extent that the reversal does not
resull in a carrying amount ol the financial asset that exceeds what the Car￿ng amount would
have been had the impairment not preViou￿y rewnised.
Llmlled by guaraniee
The company limiled by guarantee. In Ihe evenl ol the company being wound up. liability is limrted
10 £1 per member.
Net expendlture
Nel expensjiture is slated after charg1￿(CredItIngj.
2025
2024
Depreci81ion ol tangl￿e fixed assets
Foreign exchange ditterences
2,997
11471
3.457
Independenl examination lees
2025
2024
Fees payable to the independent examiner for..
Independent examination ol the financial statements
420
420
10-

Garvagh & District Community Associalion
Company Limited by Guarantee
.Notes lo the Flnanclal Statements IcDntinuffd)
Year ended 31 October 2025
Stafl costg
The lolal stall costs and employee benelils loi the reportiTrJ period are analysed as follows..
2025
2024
Wages ano salaries
6.107
4,006
The average head count of employees during the year was 612024.. 61. The average number of
lull-lime equivalent emF4oyees during the year is analy3ed as follows=
2025
No.
2024
No.
Youth club stafl
No employee received ern￿Oyee benefits of more ihan £60.000 during the year12024.' Nill.
Trustee remuneration and expenses
No remuneration or othei benefits from employment *ryfh Ihe charity or a related entity were
received by the truslees.
Tangible flxed assets
Land and
buildings
Equipment
Total
Cosi
At 1 November 2024 and 31 October 2025
143.683
17,448
161,131
DeprecialSon
At 1 November 2024
Charge for the year
Al 31 October 2025
119,400
2.428
15,172
569
134,572
2,997
121.828
15,741
137,569
Carrying amount
Al 31 October 2025
21.855
1,707
23,562
26.559
At 31 Octot*r 2024
24,283
2,276
10. Credilors: omounts falling due wllhln one year
2025
2024
Tradè ereditOTS
Social securrty and other taxes
Other creditors (see below)
658
213
15,680
16,551
1.052
91
6.580
7,723

Garvagh & District Community Association
Company Limiled by Guarantee
Notes to the Financial Statements I￿ntInU￿)
Year ended 31 October 2025
10. Credltors: amounts falling due within one year fconiinued)
2025
2024
Grants not spent
Grants not spent.. Ciighshane & Churchill Communty Benefit Fund
Gfants lor legal lee5 not spent
RAPID Grant not spent
Kathleen Graham Trust Grant Not Spent
7,100
3,800
1,000
1,000
2.780
15,680
3,800
2.780
6.580
11. Credit¢rs= amounls falllng due after more than one year
2025
2024
Accruals and deferred income
24,700
27.621
12. Deferred Income
2025
2024
Al 1 November 2024
Amounl released to income
27.621
12,921}
24.700
30.975
13,3541
27.621
At 31 Oclober 2025
13. Governmeni grants
Thè amounts reeognised in ihe h"nancÉal siatemenis tor government grants are as loNows'.
2025
2024
Recognised in creditors..
Deferred government grants due after more Ihan one year
24,700
27,621
12-

Garvagh & District Community Association
Company Limited by Guarantee
Management Informalion
Year ended 31 October 2025
The following pages do not form part ol the Ilnanclal slatemenl*
13-

Garvagh & District Com_munity Association
Company Limited by Guarantee
Delailed Statement of Financlal Acllvltles
Year ended 31 October 2025
2025
2024
Income and endowmenl$
Donallons and legacies
Dance Proceeds
Hire ol Hall
Youth Club Subscriptions
Education Aulhority Nl
Halifax Foundation Nl.. Community Flex Gia
Derry City & Strabane DC Grant
DAERA Rural Micro Capital Grant &heme
1.124
810
3.957
1.724
370
3.962
1,800
1,170
14,656
9,026
Total income
14.656
9.026
Expenditure
Costs of raising donatlons and legacies
Youth club costs
Youth club wages
Social lunction expenses
Light and heat
Repairs and maintenance
Insurance
Water rates
Accountancy fees
Entertainment licence
Amortisalion
Depreciation
Bank lees and interest
Foreign exchange gaIn￿oSS
2,471
6,107
726
679
3,346
1,236
23
515
100
12.9201
2,997
223
{1471
768
3,916
4.006
521
1,464
238
1.082
296
457
100
13.3551
3.457
253
912
Total expendlture
15,356
12.435
Net expendlture
1700)
13,4091
14-