COMPANY REGISTRATION NUMBER.. N1606140
CHARITY REGISTRATION NUMBER: 100216
Fermanagh Under-Age Entertainment Life (F. U. E. L)
Company Limited by Guarantee
Unaudited Financial Statements
31 March 2025
DDEN DOLAN LTD
Chartered accountants
23-25 Darling Street
Enniskillen
Co Fermanagh
BT74 7DP

Fermanagh Under-Age Entertainment Life (F. U. E. L)
Company Limited by Guarantee
Financial Statements
Year ended 31 March 2025
Page
Trustees, annual report (incorporating the director's report)
Independent examiner's report to the trustees
Statement of financial activities (including income and
expenditure account)
Statement of financial position
Notes to the financial statements
10

Fermanagh Under-Age Entertainment Life (F. U. E. L)
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report)
Year ended 31 March 2025
The trustees, who are also the directors for the purposes of company law, present theii report and the
unaudited financial statements of the charity for the year ended 31 March 2025.
Reference and administrative details
Registered charity name
Fermanagh Under-Age Entertainment Life (F. U. E. L)
Charity registration number 100216
Company registration number N1606140
Principal office and registered 27c East Bridge Street
office
Enniskillen
Co Fennanagh
BT74 7BW
Northern Ireland
The trustees
Cathy Scott-moore
Frankie Dean
Katrina Armstrong
Ciai'a BalfouT
Gwyneth Blair
Nuala O'Toole
Christine Burke
(Resigned 29 July 2025)
(Resigned l October 2025)
(Appointed 29 May 2025)
(Appointed 29 May 2025)
Catherine Crudden Ciudden Dolan Ltd
23-25 Darling Stieet
Enniskillen
Co Fernlanagh
BT74 7DP
Independent examlner
Structure) governance and management
The org￿)iSation is run by committee. There is l employee who is responsible for the daily
administration of the charity.

Fermanagh Under~Age Entertainment Life (F. U. E. L)
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report) fconllnued)
Year ended 31 March 2025
Objectives and activities
The objectives of the charity and its rnain activities are as follows:
l To benefit young people by offering education, health preservation and social recreation. To benefit
people without distinction of sex, sexual orientation, race or of political, religious or other opinion, in
co-operation with other individuals, groups -.nd authorities by advancing education. preserving and
protecting health (mental & sexual as well as physical) and providing facilities in the interests of
social well-being for recreation and leisure with the aim of improving the conditions of young people
and the populaiion in general. The Charity shall have a special responsibiIity of of promoting and
provAding facilAties for young people aged from eleven to twenty five years of age (inclusive) in
County Fennanagh. And in particular by..
Promoting a forum for young people so that they may identify and work together on issues
and needs affecting their lives and work with organisations which aim to serve their needs.
ii)
Facilitating thc active participation of young people in the charity's facilities and wider
society by identifying their needs and concerns, and planning and executing pro-active practical
solutions to meet these needs and concerns. thereby fostering an appreciation of the responsibilities of
citizenship in a multi-cultural society and the democratic process.
iii) Organising regular events for young people and a youth hub for young people aged over twelve
and under eighteen y¢ars(the "Facility Users")
iv)
Operating a transparent, inclusive and fair working ethos with young people.
Working in co-operation with other individuals, groups and authorities in achieving the
Charity's objects.
2 The relief of those in need by reason of youth by providing:
Safe, cross community after school FUEL youth hub in Enniskillen(designed with input from
the Facility Users).
Hioh quality alcohol and drug free entertainment (organised in partnership with the Facility
Users) for those aged over twelve and under eighteen yeais in a relkoiously and politically neutral
venue in Enniskillen
iii) Where appropriate, counselling and other services identified with input from the Facility Users to
be provided in the FUEL youth hub.
iv)
A youth inforniation and advice service and other support services for young people aged
from eleven to twenty five years of age(inclusive)'
Resources. training, development and networking opportunities with other similar projects to
meet the needs of the Facility Users to equip them with the appropriate skills and confidence to
enable them to contribute to the running of the Charity'5 facilities.

Fermanagh Under-Age Entertainment Life (F. U. E. L)
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report) (eontlnued)
Year ended 31 March 2025
Strategic report
The following sections for achievements and performance and financial review fonn the strategic
report of the charity.
Achievements and perforniance
Fennanagh Underage Entertainment Life has now evolved into two main identities - The FIND
CENTRE aiid The HANG OUT SPACE.
The FIND CENTRE - Fermanagh Information Needs and Development is a One-stop Shop based in
Eiiniskillen and cat¢ring to the whole of Fermanaoh. The FIND CENTRE consists of three main
areas - Community Space, Resources Centre. OUTREACH provider. In all of these areas the FIND
CENTRE provides extensive information and resources on a variety of health and well-being issues
for l 1 25 year olds. This is supported by qualified and trained staff who are able to signpost and
provide supported referrals to the appropriate organisations to match the needs of the individuals.
Deliveriiig and WOTking in partiiership in schools and community groups is a key part of
OUTREACH. This is a service provided county wide in topics of emotional well-being, sexual
health. drugs and alcohol. sexuality, legal and welfare issues and employabiIity. These topic areas
not exhaustive. The FIND CENTRE provides accessible counselling space and meeting looms to
other partners.
The HANG OUT SPACE - is a free neutral safe space for young people to socialise in out of school
hour5. Facilities include gaming systems, pool tables, air hockey, table tennis, table football and
darts. There is monitored wi-fi and computer facilities to aid with homework. This area is supported
by qualified and supportive staff at all times. When the HANG OUT SPACE is not being used by the
young people, its facilities is utilised by other community organisations.
Together these two identities create a holistic organisation who pride themselves in working together
with others to enable positive outcomes.
The organisation has moved to new premises within the town main street, creating a larger market
prescence. This building has provided disability access. in a largeT useable space with additional
pods, accommodating a wider variety of activities and community groups within the centre.
Financial review
FUEL and FIND continue to be supported with funding provided by the Public Health Agency as part
of their One Stop Shops for Young People Programme.

Fermanagh Under.Age Entertainment Life (F. U. E. L)
Company Limited by Guarantee
Trustees, Annual Report {Incorporating the Director's Report) (contlnugd)
Year ended 31 March 2025
The trustees, annual report and the strategic report were approved on 2 October 2025 and signed on
behalf of the board of trustees by..
00￿e.
Cathy Scott-moore
Trustee
Nuala O'Toole
Trustee

Fermanagh Under-Age Entertainment Life (F. U. E. L)
Company Limited by Guarantee
Independent Examiner's Report to the Trustees of Fermanagh Under-Age
Entertainment Life (F. U. E. L)
Year ended 31 March 2025
I report to the trustees on my examination of the fInancial statements of Fernianagh Under-Age
Entertalnment Life (F. U. E. L) ('the charity,) for the year ended 31 March 2025.
Responsibfilities and basis of report
As the charity trustees (and also the directors of the cojnpany for the purposes of company law) you
are responsible for the preparation of the accounts in a¢¢ordance 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, il 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 Conunission tor Northem Ireland under section 65(9)(b) of the Charities Act
whether particular matters have corne to my attention.
Independent examiner's statement
state

Fermanagh Under-Age Entertainment Life (F. U. E. L)
Company Limited by Guarantee
Independent Examiner's Report to the Trustees of Fermanagh Under.Age
Enlertainment Life (F. U. E. L) (contlnued)
Year ended 31 March 2025
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 item5 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:
l. 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 requireinents of section 396 of
the Companies Act 2006 and with the methods and principles of the Charities Statement of
Recon)mended Practice CCNI ARR07 - supportin(T document 7 August 2016 applicable to
charities preparing their accounts in accoTdance with the Financial Reporttng 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.
I have completed my examination and have no concerns in respect of the matters (l) to (4) listed
above and. in connection with followiiio the Directions of the Charity Commission for Northern
Ireland, I have found no matters that require drawing to your attention.
Catherine Crudden
Crudden Dolan Ltd
3 cjtskkn
Independent Examiner
23-25 Darling Street
EDniskillen
Co Fennanagh
B T74 7DP

Fermanagh Under-Age Entertainment Life (F. U. E. L)
Company Limited by Guarantee
Statement of Financial Activities
(including income and expenditure account)
Year ended 31 March 2025
2025
Unrestricted Restricted
funds
funds Total funds Total funds
2024
Note
Income and endowments
Donations and legacies
Other trading activities
Total income
Expenditure
Expenditure on raising funds:
Costs of raising donations and
legacies
Expenditure on charitable activities
Total expenditure
142,400
500
8,964
151,364
500
156,450
433
14? 900
8,964
151,864
156,883
5,319
151.999
5.319
160.963
166,282
8,964
8,964
6,332
152,335
158,667
157.318
Net expenditure and net movement in
funds
(14,418)
{14,418)
(1.784)
Reconciliation of funds
Total funds brought forward
Total funds carried forward
49.055
34,637
49.055
34,637
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
50,839
49.055
The notes on pages 10 to 20 forrn part of these flnancial statements.

Fermanagh Under-Age Entertainment Life (F. U. E. L)
Company Limited by Guarantee
Statement of Financial Position
31 March 2025
2025
2024
Note
Fixed assets
Tangible fixed assets
15
7,006
4,766
Current assets
Debtors
Cash at bank and in hand
16
2,397
46,454
48,851
31,238
31,238
Creditors: amounts falling due within one year
Net eurrent assets
17
3,607
27,631
4,562
44,289
Total assets less current liabilities
34,637
34,637
49,055
49,055
Net assets
Funds of the charity
Unrestricted funds
34,637
34,637
49,055
49,055
Totsl charity funds
19
For the year ending 31 March 2025 the charity was entitled to exemption from audit under section
477 of the Companies Act 2006 TcRating to small companies.
Directors, responsibilities..
The members have not required the company to obtain an audit of its financial statements for the
year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Act
with respect to accounting records and the preparation of financial Statements.
These financial statements have been prepared in accordance with the provisions applicable to
¢ompanie5 subject to the small companies. regime.
The statement of financial position
continues on the following page.
The notes on pages 10 to 20 form part of these financial statements.

Fermanagh Under-Age Entertainment Life (F. U. E. L)
Company Limited by Guarantee
Statement of Financial Position (contlnued)
31 March 2025
These financial statements were approved by the board of trustees and authorised for issue on 2
October 2025, and are signed on behalf of the board by:
Cathy Scott-moore
Trustee
luala O'Toole
Trustee
The notes on pages 10 to 20 form part of these flnancial statements.

Fermanagh Under-Age Entertainment Life (F. U. E. L)
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 31 March 2025
General information
The charity is a public benefit entity and a private company limited by guarantee. registered in
Northern Ireland and a registered charity in England and Wales. The address of the registered
office is 27c East Bridge Street, Enniskillen, Co Fermanagh, BT74 7BW, Northern Ireland.
ststement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial
Reporting Standard applicable in the UK and the Republic of Ireland,, the Statement of
Recommended Practice applicable to charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities
SORP (FRS 102)} and the Companies Act 2006.
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basi5, as modified by the
revaluation of certain financial assets and liabilities and investment propert1¢5 measured at fair
value through income or expenditure.
The financial statements are prepared in sterling. which is the functional currency of the entity.
Going concern
There are no material uncertainties aboul the charity's ability to continue.
Disclosure exemptions
The entity satisfles the criteria of being a qualifying entity as defined in FRS 102. Its financial
statements are consolidated into the financial statements of (enter name of group financial
statements) which can be obtained from (enter detail). As such, advantage has been taken of the
following disclosure exemptlolls available under P￿agraph 1.12 of FRS 102:
(a) No cash flow statement has been presented for the company.
(b) Disclosures in respect of financial instruments have not been presented.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates
and assumptions that affect the amounts reported. These estitnates and judgements are
continually reviewed and are based on experience and other factors, including expectations of
future events that are believed to be reasonable under the circumstaiice5.
10

Fermanagh Under-Age Entertainment Life (F. U. E. L)
Company Limited by Guarantee
Notes to the Financial Statements {¢ontlnued)
Year ended 31 March 2025
Accounting policies (eonlinNed)
Fund accounting
Unrestricted funds are available for use at the discretion of ihe tNstee5 to further any of the
charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or
commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or
through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or
endowment funds.
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has
passed to the charity. it is probable that the economic benefits associated with the transaction
will flow to the charity and the amount can be reliably measured. The following specific policies
are applied to particular categories of income..
income from donations or grants is recognised when there is evidence of entitlement to the
gift. receipt is probable and its amount can be measured reliably.
legacy income is recognised when receipt is probable and entitlemeiit is established.
income from donated goods is measured at the fair value of the goods unless this is
impractical to measure reliably, in which case the value is derived from the cost to the
donor or the estimated resale value. Donated faciIities and services are recognised in the
accounts when received if the value can be reliably measured. No amounts are included for
the contribution of general volunteers.
income from contracts for the supply of services is recognised with the delivery of the
contracted service. This is classified as unrestricted funds unless there is a contractual
requirement for it to be spent oil a particular purpose and returned if unspent, in which case
it may be reg￿ded as restricted.
11

Fermanagh Under-Age Entertainment Life (F. U. E. L)
Company Limited by Guarantee
Notes to the Financial Statements (contlnuedj
Year ended 31 March 2025
Accounting pojicies {COlllini¢d)
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes
any VAT which cannot be fully iEcovered, and is ¢lassifLed under headings of the statement of
financial activities to which it relates:
expenditure on raising funds includes the costs of all fundraising activities, events, non-
charitable trading activities, and the sale of donated goods.
expenditure on Charitable activities includes all costs incurred by a charity in undertthng
activities that further its charitable aims for the benefit of its benefjciaries, including those
support costs and costs relating to the governance of the charity apportioned to charitable
activities.
other expenditure includes all expenditure that is neither related to raising funds for the
charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure Categories reflecting the use of the resource. Direct costs
attributable to a single activity are allocated directly to that activity. Shared costs are
apportioned between the activities they contribute to on a reasonable, justifiable and consistent
basis.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any
accumulated depreciation and impairment losses. Any tangible assets carTied at revalued
amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated
depreciation and subsequent accumulated impairment losses.
An increase in the carying amount of an asset as a result of a revaluation. is recognised in other
recognised gains and losses, unless it reverses a charge for impairment that has previously been
recognised as expenditure within the statement of financial activities. A decrease in the Ca￿ing
amount of an asset as a result of revaluation, is Tecognised in other recognised gains and 105ses,
except to which it offsets any previous revaluation gain, in which case the loss is shown within
other recognised gains and losses on the statement of financial ac(ivities.
Depreciation
Depreciation i5 calculated so as to write off the cost or valuation of an asset, le5S Its residual
value, over the useful economic life of that asset as follows:
Furniture & Equipment
Intrnal Fixture5 and fittings
Computer Equipment
?51% reducing balance
Is￿0 reducing balance
20% straight line
12

Fermanagh Under-Age Entertainment Life (F. U. E. L)
Company Limited by Guarantee
Notes to the Financial Statements (contlnued)
Year ended 31 March 2025
Accounting policies (coitlinNed)
Impairment of fixed assets
A review for indicators of impairmenl is carried out at each reporting date, with the recoverable
amount beiiig estimated where such indicators exist. Where the carrying value exceeds the
recoverable amount, the asset is impaired accordingly. Prioi impairments are also reviewed for
possible revei'sal at each reporting date.
For the purposes of inipaii-ment testing, when it is not possible to estimate the recoverable
amount of an individual asset. an estimate is made of the recoverable amount of the cash-
generating unit to which the asset belongs. The cash-generaung unit is the smallest identifiable
group of assets that includes the asset and geiierates cash Inflows that largely independent of the
cash inflows from other assets or groups of assets.
For impairment testing of goodwill, the goodwill acquired in a business combination is, from the
acquisition date, allocated to each of the cash-generating units that are expected to benefit from
the synergies of the combination. irrespective of whether other assets or liabilities of the charity
are assigned to those units.
Finaneial instruments
A financial asset or a financial liability is recognised only when the charity becomes a party to
the contracthal provisions of the instrument.
Basic financial instrumeiitb are initially recognised at the amount receivable OT payable including
any related transaction Gosts.
Current assecs and euLTeiit liabilities are subsequei)tly measured at the cash or other
consideration expected to be paid or received and not discounted.
Debi insfruments are subsequently measured at amortised cost.
Where investments in shares are publicly ti-aded or their fair value can otherwise be measured
reliably. Ihe investment is subsequently measured at fair value with Changes in fair value
recognised in income and expenditure. All other such investments are subsequently measured at
cost less impairment.
Other fiiiancial instruillents, including derivatives, are initially iecognised at fair value, unless
payment for an asset is Ileferred beyond normal business teims or financed at a rate of interest
that is not a market rate. in which case the asset is measured at the present value of the future
payments discounted at a market rate of interest for a similar debt instrument.
Other financial instruments are subsequently measured at fair value, with any changes
recognised in the statement of financial activities, with the exception of hedging instruments in a
designated hed(ving relationship.
13

Fermanagh Under-Age Entertalnment Life (F. U. E. L)
Company Limited by Guarantee
Notes to the Financial Statements Iconllnued)
Year ended 31 March 2025
Accounting policies (coiilinited)
Financial instruments {cOn￿li11¢d)
FinancÉal assets that are measured at cost or amortised cost are reviewed for objective evidence
of impairment at the end of each reporting date. If there is objective evidence of impaiTment, an
impainnent loss is recognised under the appropriate heading in the statement of financial
activities in which the initial gain was recognised.
For all equity instruments regardless of significance, and other financial assets that are
individually significant, these are assessed individually for impairment. Other financial assets
are either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised immediately. to the extent that the reversal does not
result in a caTrying amount of the financial asset that exceeds what the carrying amount would
have been had the impairment not Previously been iecognised.
Defined contribution plans
Contributions to defined contribution plans aTe recognised as an expense in the period in which
the related service is provided. Prepaid contributions are recognised as an asset to the extent that
the prepayment will lead to a Teduction in future payments or a cash refund.
When contributions are not expected to be settled wholly within 12 months of the end of the
reporting date in which the employees Tender the related service, the liability is measured on a
discounted present value basis. The unwinding of the discount is recognised as an expense in the
period in which it ￿lseS.
Limited by guarantee
The company is limited by guarantee and therefore does not have a share capitaE. In the event of
a winding up th¢ liability of the members is IiTnited to £1. Any SU￿luS of assets remaining,
following liquidation, will be distributable to a charity or charities of the trLlStees' choosing.
Donations and legacies
Unrestricted Restricted Total Funds
Funds
Funds
2025
Donations
ASCERT
14

Fermanagh Under-Age Entertainment Life (F. U. E. L)
Company Limited by Guarantee
Notes to the Financial Statements (¢ontlnuedJ
Year ended 31 March 2025
Donations and legacies (conliiiiied)
Unrestricted
Funds
Restricted Total Funds
Funds
2025
Grants
PHA Grants Receivable
Arts Council of NI
Bryson Energy
Department for Communities
Department for Health
University of Ulster
141.850
141,850
8,964
8,964
550
550
142,400
8,964
151,364
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Donations
ASCERT
100
100
Grants
PHA Grants Receivable
Arts Council of NI
Bryson Energy
Department for Communities
Department for Health
University of Ulster
141,277
1,200
8.350
142,477
8,350
120
3,723
1.680
120
3,723
1,680
141.497
14,953
156,450
Other trading activities
Unrestricted Total Funds Ui)restricted Total Funds
Funds
2025
Funds
2024
Rent Received
500
500
433
433
Costs of raising donations and legacies
Unrestricted
Funds
Restricted Total Funds
Funds
2025
Wages and Salaries
5,319
5,319
15

Fermanagh Under-Age Entertainment Life (F. U. E. L)
Company Limited by Guarantee
Notes to the Financial Statements (contlnued)
Year ended 31 March 2025
Costs of raising donations and legacies (tonliiiiied)
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Wages aDd Salaries
5.562
770
6,332
Expenditure on charitable activities by fund type
Unrestricted
Funds
Restricted Totsl Funds
Funds
2025
Activity type I
Support costs
149,309
2,690
151.999
8,964
158,273
2,690
160,963
8,964
Unrestricted Restricted Total Funds
Funds
Funds
2024
Activity type I
Support Costs
135,133
3,019
14,183
149,316
3.019
138.152
14.183
152.335
Expenditure on charitable activitiEs by activity type
Activities
undertaken
directly Support costs
Total funds
2025
Total fund
2024
Activity type I
Governance costs
158.273
158,273
2,690
160.963
149,316
3.019
152,335
2,690
2,690
158.273
10. Analysis of support costs
Total 2025 Total 2024
Governance costs
3,019
16

Fermanagh Under-Age Entertainment Life (F. U. E. L)
Company Limited by Guarantee
Notes to the Financial Statements (conilnued)
Year ended 31 March 2025
11. Net expenditure
Net expenditure is stated after Ch￿ging/(Crediting)'.
2025
2024
Depreciation of tangible fixed assets
Fees payable for the audit of the financial statements
2.577
300
1,874
300
12. Independent examination fees
2025
2024
Fees payable to the independent examiner for..
Independent examination of the financial statements
300
300
13. Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows:
2025
2024
Wages and salaries
Social security costs
Employer contributions to pension plans
97,980
3,394
998
88,023
2,359
762
102,372
91,144
The average head count of employees during the year was 3 (2024: 4). The average number of
full-time equivalent employees during the year is analysed as follows:
2025
2024
No.
Number of staff - Administration
Number of staff - Direct Staff
No employee received employee benefits of more than £60,000 during the year (2024., Nil).
14. Trustee remuneration and expenses
No remuiieTation or other benefits from employment with the charity or a related entity were
received by the trustees.
17

Fermanagh Under-Age Entertainment Life (F. U. E. L)
Company Limited by Guarantee
Notes to the Financial Statemenls Icontlnued)
Year ended 31 March 2025
15. Tangible r￿ed assets
Plant and Fixtures and
machinery
fittings
Motor
vehicles
Total
Cost
At l April 2024
Additions
34,491
4,825
35,551
4,817
74,867
4,817
79,684
At 31 March 2025
34.491
4,825
40,368
Depreciation
At l April 2024
Charoe for the year
At 31 March 2025
31,506
746
4,404
63
34,191
1,768
70,101
2,577
3?,252
4,467
35,959
72.678
Carrying amount
At 31 March 2025
2,239
2,985
358
4,409
1,360
7,006
At 31 March 2024
421
4,766
16. Debtors
2025
2024
Other debtors
2,397
17. Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
Accruals and deferred income
Social secutity and other taxes
49
3,292
266
258
4,304
3,607
4,562
18. Pensions and other post retirement benefits
Defined contrhbution plans
The amount recognised.in income or expenditure as an expense in relation to defined
contribution plans was £998 (2024: £762).
18

Fermanagh Under-Age Entertainment Life (F. U. E. L)
Company Limited by Guarantee
Notes to the Financial Statements {conllnued)
Year ended 31 March 2025
19. Analysis of charitable funds
Unrestricted funds
At
31 March 20
25
At
l April ?024
Income Expenditure
General funds
49,055
142,900
(157,318)
34.637
At
31 March 202
At
l April 2023
Income Expenditure
General funds
50.839
141,930
{143,714)
49.055
Restricted funds
At
31 March 20
25
At
l April 2024
Income Expenditure
Restricted Fund l - desc in alcs
8,964
(8,964)
At
31 March 202
At
l April 2023
Income Expenditure
Restricted Fund I - desc in alcs
14.953
(14,953)
19

Fermanagh Under-Age Entertainment Life (F. U. E. L)
Company Limited by Guarantee
Noles to the Financial Statements (conlinued)
Year ended 31 March 2025
20. Analysis of net assets between funds
Unrestricted Total Funds
Funds
2025
Tangible fixed assets
Current assets
Creditors less than l year
Net ￿Sets
7,006
31,238
(3.607)
34,637
7,006
31,238
(3.607)
34.637
Unrestricted Total Funds
Funds
2024
Tangible fixed assets
Current assets
Creditor5 less than l year
Net assets
4,766
48,851
(4,562)
49,055
4,766
48,851
(4.562)
49,055
21. Financial instruments
The carrying amount for each category of financial instrument is as follows..
2025
2024
Financial assets that are debt instruments measured at amortised cost
Financial assets that ate debt instruments measured at amortised
cost
31,238
48,851
Financial liabilities measured at amortised cost
Financial liabilities measured at amortised cost
(3.607)
(4,562)
20