Erne East Community Partnership Limited
Company Limited by Guarantee
Statement of Financial Activities (including income and expenditure account)
Year ended 28 April 2025
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|---|---|---|---|---|---|---|
|Unrestricted|Restricted2025|2024|
|Note|funds|funds|Totalfunds|Total funds|
|Income|and|endowments|£|£|£|£|
|Donations and|legacies|174,463|259,809|434,272|404,284|
|Investment|income|4|116|-|116|466|
|Total income|174,579|259,809|434,388|404,750|
|Expenditure|
|Expenditure on charitable|activities|149,449|259,809|409,258|401,731|
|Total expenditure|149,449|259,809|409,258|401,731|
|Net income and|net movement|in funds|25,130|_~|25,130|3,019|
|Reconciliation|of funds|
|Total funds brought forward|223,767|—|223,767|220,748|
|Total funds carried forward|248,897|-|248,897|223,767|
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The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The notes on pages 15 to 18 form part of these financial statements. -13-
Erne East Community Partnership Limited
Company Limited by Guarantee
Statement of Financial Position
28 April 2025
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|---|---|---|---|---|
|Note|2025|2024|
|Fixed|assets|£|£|£|
|Tangible fixed assets|6|251,000|244,000|
|Current|assets|
|Debtors|7|23,809|55,135|
|Cash at bank and|in hand|113,756|53,866|
|137,565|109,001|
|Creditors: amounts falling due within one year|8|66,496|66,062|
|Net current assets|71,069|42,939|
|Total assets less current|liabilities|322,069|286,939|
|Creditors:|amounts|falling|due after more than|
|one year|9|73,172|63,172|
|Net|assets|
|248,897|223,767|
|Funds|of the charity|
|Unrestricted|funds|248,897|223,767|
|Total charity funds|248,897|223,767|
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These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime. These financial statements were approved by the board of trustees and authorised for issue on 21 January 2026, and are signed on behalf of the board by:
Mrs A McAdam Trustee
The notes on pages 15 to 18 form part of these financial statements. -14-
Erne East Community Partnership Limited Company Limited by Guarantee Notes to the Financial Statements Year ended 28 April 2025
1. 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 Northern Ireland. The address of the registered office is Lite House, Cross Street, Lisnaskea, County Fermanagh, BT92 OJE.
2. Statement 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 (reland (FRS 102) (Charities SORP (FRS 102)) and the Companies Act 2006.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties 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 about the charity's ability to continue.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
commitment.Designated funds are unrestricted funds earmarked by the trustees for particular future project or
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.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried 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 carrying 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 carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, 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 activities,
-15-
Erne East Community Partnership Limited
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 28 April 2025
3. Accounting policies (continued)
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Equipment - 33% straight line
Government grants
Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the charity will comply with the conditions attaching to them and the granis will be received.
Where the grant does not impose specified future performance-related conditions on the recipient, it is recognised in income when the grant proceeds are received or receivable. Where the grant does impose Specified future performance-related conditions on the recipient, it is recognised in income only when the performance-related conditions have been met. Where grants received are prior to Satisfying the revenue recognition criteria, they are recognised as a liability.
4. Investment income
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|---|---|---|---|---|---|
|Unrestricted|Total|Funds|Unrestricted|Total|Funds|
|Funds|2025|Funds|2024|
|Bank|£|£|£|£|
|interest|116|116|466|466|
|5.|Staff|costs|
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The total staff costs and employee benefits for the reporting period are analysed as follows:
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|---|---|---|---|---|---|---|---|---|---|---|---|
|2025|2024|
|Wages|£|£|
|and salaries|140,153|140,045|
|Employer contributions|to pension|plans|3,465|2,958|
|143,618|143,003|
|The average|head count|of employees|during|the|year was|6|(2024:|6).|The average|number|of|
|full-time equivalent employees|during|the year|is analysed as|follows:|
|2025|2024|
|Number|No.|No.|
|of Staff|6|6|
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No employee received employee benefits of more than £60,000 during the year (2024: Nil).
-16-
Erne East Community Partnership Limited
Company Limited by Guarantee
Notes to the Financial Statements (continued) Year ended 28 April 2025
6. Tangible fixed assets
| Land and | ||||
|---|---|---|---|---|
| buildings | Equipment | Total | ||
| Cost | £ | £ | £ | |
| At29April2024 Additions At 28April2025 Depreciation |
244,000 7,000 251,000 |
147,485 — 147,485 |
391,485 7,000 398,485 |
|
| At29April2024and28April2025 Carrying amount |
~ | 147,485 | 147,485 | |
| At28April2025 At28April2024 |
251,000 244,000 |
- - |
251,000 244,000 |
|
| 7. | Debtors | |||
| 2025 | 2024 | |||
| Trade debtors Other debtors (seebelow) |
£ 18,609 5,200 |
£ 27,822 27,313 |
||
| 23,809 | §5,135 | |||
| 2025 | 2024 | |||
| Other debtors | £ | £ | ||
| Grantsdue: Public Health AgencyCoreFunding Grants due: Murleygrant Grants due: Public Health AgencySmoking Cessation Grantdue:GoSucceed |
- 1,200 ~ 4,000 |
987 — 26,326 - |
||
| 5,200 | 27,313 | |||
| 8. | Creditors: amounts falling duewithinoneyear | |||
| 2025 | 2024 | |||
| Trade creditors Social securityandothertaxes Grants in advance (see below) |
£ 45,016 629 20,851 |
£ 63,608 1,713 741 |
||
| 66,496 | 66,062 |
-17-
Erne East Community Partnership Limited
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 28 April 2025
- Creditors: amounts falling due within one year (continued)
| 8. | Year endedended 28 April 2025 Creditors: amounts falling due within one yearamounts falling due within one yearfalling due within one yeardue within one yearwithin one yearone yearyear (continued) |
||
|---|---|---|---|
| 2025 | 2024 | ||
| Grants in advance | £ | £ | |
| Grants inadvance:FALLS Prevention Grants in advance: Big LotteryAwardsforAll Grants in advance:WEEGroup PeerSupport Grants inadvance: Creative Cafe's Grants in advance: Arts CouncilforNorthern lreland Grants in advance:VIHEWSS |
804 12,399 250 1,613 - 5,785 |
oa - - - 741 - |
|
| 20,851 | 741 | ||
| 9. | Creditors:amounts fallingdueaftermorethanoneyear | ||
| 2025 | 2024 | ||
| Otherloans | £ 73,172 |
£ 63,172 |
Other loans refer to loans provided to the charity by employees and trustees.
-18-
Erne East Community Partnership Limited Company Limited by Guarantee Management Information Year ended 28 April 2025
The following pages do not form part of the financial statements.
-19-
Erne East Community Partnership Limited
Company Limited by Guarantee
Detailed Statement of Financial Activities
Year ended 28 April 2025
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|---|---|---|---|---|---|---|---|---|
|2025|2024|
|Income|and|endowments|£|£|
|Donations and|legacies|
|Activity|Fees,|Donations and Room|Hire|Received|70,028|61,748|
|Project contribution|to wages|47,791|52,166|
|Social car income|83|775|
|Oskars:|Fundraising|Donations|45,216|-|
|Fermanagh Trust|5,000|5,000|
|Darkness|into|light|6,345|8,698|
|Public|Heaith|Agency:|Slippage|
|Public|Health Agency Smoking Cessation|21,214-|26,32610,811|
|Fermanagh|Rural Community Network: W R A P Contract|20,050|16,040|
|Public Health Authority: CLEAR Grant|5,000|5,000|
|Fermanagh|Rural Community|Network: Community|Conversations|2,338|-|
|Public Health Agency:|Healthy|Living|Centre Core|Funding|69,460|69,002|
|PHA:|Falls|Prevention|Funding|66,189|76,962|
|Department of Foreign|Affairs and Trade:|Reconciliation|Fund|6,505|=|
|Public|Health Agency: ASIST Funding|6,818|9,890|
|Heritage|4|Health|Funding|
|The|Prince's|Countryside|Fund:|RISSER|Funding|--|12,5527,744|
|WHS CT:|Links|to Wellbeing|~|1,800|
|Invest NI GO Succeed Grant|4,000|-|
|Tesco|Community|Grant|
|Better Days|Funding:|Pain Management|4,800-|4,1001,000|
|National|Lottery|Community|Fund|
|ArtsCreative|Ireland|Fund:|Creative Cafe|21,861-|12,069_|
|Council|for Northern|Ireland:|Men's|Shed Grant|1,569|7,450|
|Playboard|Funding|9,645|-|
|DAE|RA:|Derg Valley Care: Social|Prescribing|~|12,636|
|Fermanagh|and Omagh|District|Council:|Drop|Inn|Project|570|-|
|Halifax|Foundation|NI: Community FLEX Grant|5,000|-|
|Northern|Ireland|Housing|Executive:|Feasibilty|Study|4,999|-|
|Murley|Mountain Wind Farm Community|Fund|4,000|-|
|Old|Library Trust: Transform your trolley|2,000|2,000|
|Other grant funding|3,791|515|
|434,272|404,284|
|Investment|income|
|Bank|interest|116|466|
|Total income|434,388|404,750|
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-20-
Erne East Community Partnership Limited
Company Limited by Guarantee
Detailed Statement of Financial Activities (continued) Year ended 28 April 2025
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|---|---|---|---|---|---|---|
|2025|2024|
|Expenditure|£|£|
|Expenditure on|charitable|activities|
|OsKars fundraising costs|14,641|-|
|Social car scheme volunteers|30|1,171|
|Programme|costs|2,382|4,757|
|FALLS|prevention|programme|costs|68,399|73,240|
|Brighistart programme|costs|9,645|-|
|Better Days programme|costs|4,800|4,100|
|Dementia|programme|costs|
|Creative|Ireland-Creative|Cafe programme costs|21,861-|646-|
|Transform|Your Trolley programme cosis|2,000|2,000|
|Darkness|Into|Light costs|1,490|-|
|Community|Conversations|programme|costs|2,338||
|CLEAR expenditure|5,000|5,000|
|Men's shed expenditure|7,425|22,254|
|WRAP programme|costs|20,050|16,040|
|ASIST expenditure|6,818|9,891|
|Heritage|4|Health|programme|costs|
|PHA|Slippage|-|7,744|
|Links|To|Wellbeing|programme|costs|-|10,811|
|Social|prescription|costs|-|1,800|
|SOLOS|project|1,016-|12,6364,401|
|Smoking cessation|21,214|26,326|
|Salaries|140,153|140,045|
|Pension|costs|3,465|2,958|
|Travel expenses|1,843|1,097|
|Rent|12,050|19,017|
|Water|rates|70|377|
|Light and heat|11,910|10,700|
|Repairs and maintenance|7,390|4,378|
|Insurance|5,657|5,260|
|Travel and accomodation costs|190|-|
|Sundries and accountancy fees|2,213|1,875|
|Legal and professional fees|1,449|1,949|
|Consultancy fees|21,253|2,332|
|General expenses|934|800|
|Telephone|3,554|4,031|
|Stationery and postage|3,506|2,223|
|Bank fees and|interest|§15|452|
|Promotion and|advertising|555||
|Computer costs|1,530|1,420|
|Membership fees|1,912|-|
|Total expenditure|409,258|401,731|
|Net income|25,130|3,019|
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-21-