Friends of Arvalcc School & Resource Centre
Trustees, report and financial %t2tements
for the year ended 31 August 202
Northern Ireland Charity number: filC100362
McFarland Arnold & C
Chartered Aeeountants

Friends of Arvalee School & Resource Cen¢re
ContLlIts
for the year ended 31 August 2025
Page
Legal and ddininistraiive inforn)aiion
Trustcc.%' report
Accountants, report to the trustees
Siaie]nenl or rinaRcsal activities
Balance sheet
Notes to the fiiiancial statements
7-10

Friends of Arvalee Schovl & Reyiourtt. Centre
Legal and administrative information
for the year ended 31 August 2025
Legal status
This association is a regyistered charity with the Ch&irity Cun?mission for Northern Ireland since 4 July 2014 under
iegistraiion number NIC IOOJ62.
Trusttts
A1￿Inarie Bradley
Karen Conllolly (resigned 28 November 2024)
Donna Dillon
Kathleen Gallaijher
Ktllie Cjavin
Conor Ktys
Eimear Keys
Jason Samyers (resigned 28 NoveTnber 2024)
Karcn Sharkcy
CCNI Charity number
NIC100362
Registered office
Strule Campus
Gortin Road
Oinaqh
Co Tyrone
B'f79 71)Fl
Aeeountanls
McFarland Arnold & Co
8 Main Streei
Newiownstewart
Co Tyrone
Bllsine%s 2ddress
Strule Campus
Gortin Road
Omagh
Co Tymne
BT79 7DH
Page I

Friends of Arvalee Sehool & Ilestsuree Centre
Trustees, report
for thc ycar indcd .31 August 2025
The trustees present their report and the financial ststemEnts lor the year ended 31 August 2025.
Trustees
Coininittee member5 olthe a550ciatEon. known as tl"UStee5 for the PLirpose of charity law, who served during the year and up
to the date of this report are set out on page l of the f￿ancial statements.
Charitable objeets
Arvalee School is for cl)ildrtn and voung peopltr aged between three and nineteen ye<ifs old who have severe to Inoderale
learning diffjciiliies. Music and sensury experiences give the pupils OPPUrtunilies to enhance their confidence,
ommunicatioii and enjoyment of life. Experitnce5 ITi this drtd Cdnnot <ilwdyS bt pruvided as Pdrt uf Ihe LurricLJluin and Ihe
school believes thai the enhanced altemaiive ciirriculum makes a huge difference to ihe lives of rhe children. As a result
Friends of A Tvalee 8choi)l & Rcsoiirce Centrc was establi.%hcd. The a5SOCldtion has an activc Parcnt, TedLhcr 2nd Friends
association which is at)le lo fundraise and provide ci'ents/a¢iivities for piipils of Arvalee School and their families, provide
fi]nds for additional resources for Arvalee schnol aRd build links with the local Community. The as%ociation also support
the educatlOTicl1 piogress and attainment of pupils in Arvalee school.
Friends uf Arv<ilee Schuol & ResourLe Centre is a registered Charity with Ihe Charity Coinmission for Northern Ireldnd sinLe
4 July 2014, under registration nuinber NIC100362.
OrganL42tion*l %trnctyre
The trustees illeet regularly, administer the Company and make all policy decision5.
Revicw of #elivities and achievemenL4
Tlie results reflect the activities cairi¢d oli withiD the association during the year.
Going f Oncern
The ruiisidered view of the trustees is that, after making enquiries, they have a reasonable expectation that the association
will hdve adequate resources available lo finance its obligations for the foreseeable fijtuie. The Trustee5 ¢iT¢ riot iiwaFe vf any
events likely ru oL¢ur in the Iwelve months followiiig ihe date of approval of tlie financial statemeiits that may hdve an
iinpdLt on the assuciatÈuri's dbility to continue as a going ctsn¢ern. We believe it is therefure apprupridte for the findncidl
SEaiements to be prepared on the going concern basis.
Resen'es
The resulis for the year are set out on page 5 of rhe financial statements. The puTrose of the funds are outliiied in the notes
to the financial ststements.
Statement of trustees, responsibilities
'I'he .1 riistees are re.%pon5iblc for preparing the Trustees, Report and the financial statemenis in accordance with applicable
law and regulation.%.
charity law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the
slate of at]airs of the charit! at the year Cild and ol. its incoming resources and resources expended during that year. In
preparillg those financial siateneiits, the trustees are required to..
select suitable accounting poliLies and then applv Ihem LonsisLen(ly,'
make judgements and tstirnaits that are reasonable and prudcnt.,
slaie whether applicable accountiiig standdFds and statetnents of recommended practice have been followed Subject to any
departures disclosed and explained in the finltncidl st(iiements', and
prepai'e tlie tinancial statements on the going con¢em basis unless it is inapproprtate to prtsume that the charity will
cotjtinue in business.
Page 2

Friend5 of ArvalcL,Schovl & Rcsi)urce Centre
Trustees, report
for the year ended 31 August 2025
The Irustee5 are responsible for keeping proper accounting records which disclose with reason¢ible accuracy at time the
finanLldl position uf the Lhdrity and eniible them lu ensure that the financial statemenls coinplv with the Charities Aci 1993.
Thes, are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the PTevention
and detection of fraud and other i￿C￿lI12r111es.
Accountants
The trustees recoMiend that McFarland Arnold & Co reinain in office until further notice.
Special provisions relating to small cnmpanies
This report has been prepared in dLLorddnce with ilie Staiement of Recomrnended Practice.. Accounting and Reporting by
Charities (FRS 102).
This report was approved by the trustees on 12 £02
and signed on its behalf by
Signalur¢:
Iyame (in bl(Jck capitals):
Trustee
Page 3

Friends of Arvalee School & Resource Centre
Independent examiner's report on the unauditcd financial statemcnt8 to the tru8tees of
riends of Arvalee School & Resource Centre for the year ended 31 August 2025
We report on ihe financial statements of Friends of Arvalee School & Resource C.entre for the yeaT ended 31 August
2025 which are 5Ct out on pages I to 14.
Respective responsibilities of trustees #nd examiner
As described in thc Etatcincnt of truEtees' Tespon.%ibilities thc charirv's tru%iees are responsible for the preparation of the
rinancial statements in acci)rdance with the Charitics Act (Northern Ireland) 2008.
It is our iespunsibility to'.-
cxamine (he financial staiements under section 65 of ihe Charities Aci
follow the procedures laid down in the general Directions given by the Commission under section 65(9)(b) of the
Chiilities Acl
state whether particular matters have come to our attcntion.
Basis of independent examiner's report
We have examined youi charity financial statements as required under section 65 of the Charities Aci and our
examination was carried out in accordance with the general directinn.E givcll by thc Charity Commission for Northem
Ireland linder section 65(9)(b) of the Charities Act. Our examinarion includcd a review of the accounting rccords kept by
Ihe ¢harity and a cnmpari4on of thc financial staternents prtseiited with those record5. It also included consideration of
any uniisual itetns or disclosures in the linancial statements, and seeking explanations froin you as charity trustees
concernu)g aiiy sucli maitei's.
Our role is to staic wheiher any maierial matters have come to our &ttcntion givints us cause to believe..
l. That aL¢ounting recvrds M'ere not kepl in accordanct with section 63 of the Cli&rities Act
2. That the financial statements do no( accord wirh those accounting records
3. '1'hai the financial stateinents do not comply with the accountin(T requireTnents of the Charities Act
4. That there is further infonnation needed for a PTQPtr understanding uf the financial SL2tements io be reached.
Independent examiner's statement
We have Loinpleled our exainuiation and have no concerns in respect ol tlie Inaiters 111 to 14) listed above Éiiid, in
connection with following the direLti(Ins ol. the Charity Ctsmmission tor Northern Irelaiid, w¥ have found no mattel's that
require drawing to your attention.
k-L, Arknol
c.hartered Accountants
Date:
MeFarland Arnold & C'o
Chartered Accountants
8 Main street
Neivlown.stewart
Co Tyrone
Page 4

Friends of Arvallc Schoul & RebourLe CLntre
Statement of finaneial actiN'ities
for the year endLd 31 Augu¥t 2025
Unrestrict¢d
runds
Re￿trIcted
funds
2025
Tot21
2024
Inconling resources
Donaiions
Fundiaising events
6.240
38,563
6,240
38.563
5.771
61.243
Total incoming resourees
44,803
44,803
67,014
Resource5 expended
Fundraising expcnses
Aciivities for pupils of Arvalee School
Accoiintancy fees
Inlerest and charges
263
31,133
600
263
31,133
600
823
11,245
600
100
Total resource5 expended
132,177)
(32,177) {12,768}
Net movement in funds
12,626
12.626
54,246
Total funds brought forward
70,213
9.590
79,803
25,557
Total funds carried forward
82,839
9,590
92,429
79,803
The notes on page5 7 to 10 form an inttgral part of these financial statements
Page 5

Friends of Arvalee School & Resource Centre
Balance sheet
as at 31 August 2025
2025
2024
Notes
Current assets
Cash ai bank and in hand
92,429
79.803
92,429
79.803
Tr4et current assets
92,429
79,803
Nel assets
92,429
79,803
Funds
Unrestricted ￿ndS
Restricted fijnds
82,839
9,590
70,213
9,590
92,429
79,803
In approving these fsnancial statements as trusiees of the ￿SocIation we hereby confim) thai we acknowledge our
responsibiliiies for..
I l) ensuring that the ￿SOcIation keeps accurate accounting records
(21 Preparing findncial staiements which give a iriie and fair view of the state of affairs o( the ￿Sociation as at the end of the
fillancial year and of its surplus or deficit for the )'ear then ended.
These hnancial statements are prepared in accordance ￿'1th the statement nf Recommcnded Prattict.. Accounting and
Reportinu hy Charitics (FRS 102 'Thc financial Reportiniy Standard applicable in the UK and Republic of Ireland).
'rhe financial statements were approved by the Board on 12 2clQ and si.rFned on its behalf by
signa￿re..
Name lin block capitals)..
Name (En block ¢ilP2tals}.'
Trustee
Trustee
The notes on page5 7 to 10 fortn an integral part of these financial 5tatefflcnts
Page 6

Friends of Arvalee School & Resource Centre
Notes to the financial statements
for the year ended 31 August 2025
General informatitsn
The Jssociaiion is a rekjistered chdrity with the Charily Commission for Northern Ireland since 4 Jiily 2014 under
registrdtion nllmb¢r NIC100362. The address of the registei'ed office is Strule Campus, Oortin Road, Otnagh, Co
Tyrone.
Statement of compliance
Thcse financial siateinents have beeTJ prepared in CQTnpliance with Accounting and Reporting by Charities-.
8tatcment of Recomincndcd I'ractice (fRS 102. 'The Financial Reporting Standard applicable in thc UK and thc
Republic of Ireland'l.
Acenunting polieies
Basis of prepgration
Thc finaiicidl 5tattm¢nts are prepared under the historical cost convention and in accordance with AcLounting
and Reporting by Charities.. Statement of Rccominended Piaciice (FRS 102, 'The Financial Reporting Standard
applicable in the IJK and the Republic of Ireland,)
The charity has taken advantage of the exemption in P'EiS 102 Section l A froin the reqUire￿¢￿t to produce a
cashflow statement because il is a small charity.
The presentation currency of these financial statements is stei'ling.
3.2. Incoming resources
Incoine Irom donations and grants, including capital grants. is included in incoming resource5 when these are
received.
The value of services provsded by volLtnieers has noi been included.
3.3. Interest receivable
Interest is included when it is received.
3.4. Resources expended
Expendiiure is recognised whell it is paid. Expendiiure includes VAT which the association is ii)eligible to
recoveT, and is reported as part of ihe cxpcnditUTe to which it rel&te5.
Charitable expenditui'e cornpri5e5 those ctssls incurred by the ￿SOcIation in the delivery of its activities and
services for its beneliciaries. It includes both costs that can be allocated directly to such activtties and those costs
of an wdirtci nature necessary 10 SUPPOrt them.
3.5. Fund accounting
Unrestricted funds Telate to general funds which are available for use at the disLretion of the trustees in
furtheranee of rhe general objectives of the charity and which hilV¢ tiot been desionaied fc)r other purposes.
Re.%tricted funds are funds i¥hich are to be used in accordallce with specific iestrictions imposed by donor5 or
which hav¢ b¢en raised by the charity far particultF purposes. The cost of raisina dnd ad[nIn￿s[ering such funds
are char(Ted against the specific fund. The aim and use nf each restricted fund is set out in the notes to the
financial statcmcnts.
P#ge 7

Friends of Aryalic School & Resource Ccntre
Notes to the financial statements
for the year ended 31 August 2025
3.6. Taxation
A5 a chariry, friends of Arvalee School & Resource Centre is exempt from tax on income and gains fallin
'ithin %cction 505 of the l axes Act l 988 or Section 256 of the Taxaiion of Chargeable Cjains Act 1992 to the
extent that these are applied to its charitable objects. No tax charycs have therefore aris¢n for the company for
the year ended 31 August 2025.
Impxirmenl
A I'eview for indicators of impairment is carried out at each reponing date. with the recoverable amount being
estimated where such indi¢aiors exist. I￿ere the carrying valuc excecds thc Tccovei"able amount, thc asset is
impaired accordingly. Prior impaiments are also reviewed for po&sible reversal ai cach reporting dale.
When it is not P055ible to estimate the recoverable amount ol an individual assel, an e%timatc 18 Inade of the
T¢¢overable amount of the cash-generatlllB unit to which the asset belongs. Tlie cash-generating unit is the
smallest identifiable group of assets that includes the ass¢t and generates cash inflows that are largely
independent of the c￿h inflows froin other assets or groups of assets.
Finanei81 instruments
A finaiicial assel or a linancial liability is recognised only when the association becoines a party to the
contraciual provisions of the instNment.
Basic financial instruments are initially r¢cognised at the triinsdction price. unless the arrangement constitutes a
rinancin(T transaction, where il is recognised at the present value of the future payments discounted at a market
rate of interest for a similar debt instrumellt.
Debt instruments are subsequently measured at amortised cosi.
inancial assets that are Ineasured at cost or ainortised c05t are reviewed for objective evidence of impairnlent at
the end of eiich reporting datE. If there is objective evidence of impaim]ent, an impairment loss 55 recognised in
profil or loss immedialely.
For all equity iDStruinents reg&irdle5s of siLmificanLe, and other financial assets thai dre individudlly significant.
these ale assessed individually for iinpainnent. Other financial assets or either assesstd individudlly ur grouped
oll the basis of similar CTedit risk characteiistics.
Any reversal% of itnpairment are recogniised in profit or loss immediately, 10 the extent that the reversal does not
result ill a carrying amount of the financial asset that cxceeds what the caryin(T amoiint would have been had the
impairmct]t not previously bEen reCo￿lSed.
Incoming resources
Unrestricted Re.stricted
runds
funds
2025
Total
2024
Total
Donations
Fundraising events
6240
38,563
6,240
38,563
5,771
61.243
44.803
44,S03
67,014
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Friends of Arvalee Sehool & Resouree Centre
Notes Éo the fiDanci21 statements
for the year ended 31 August 2025
Trustees, emoluments
There were no employees during the year apart from the Trustees.
The t￿￿tee5 neither received nor waived any emvluments during the year.
IlnrestTl¢ted funds
I September 2024 Incomillg Outgoing 31 August 2025
General fi]nd
70,213
44,803
(32.1771
82,839
44,803
(32.1771
82,839
Purposes oft. unrestricted funds
General funds are funds which are available for use at tl)e discretion of the trustee5 ID furtherance of the general
objectives of the charity and which have nut been designated for other purposes.
Restricted funds
I September 2024 31 August 2025
Inspiration fund
9,590
9,590
9,590
9,590
Purpo.%es ijf restri£ted funds
R¢gthcted fund.% arc fimds which are to be used in accordance with specific restriciions imposed by donors or which
have been raised by the ci)mpany for particular purposes. The c05t of raising and administcrintr such funds are
charged against the specific fund.
Analysis of net assets between fund5
Unrestrieled
rund5
Restricted
runds
Total
fund.s
Fund balan¢¢s at 31 August 2025 as fepT¢sented by..
Current ￿setS
82,839
9,590
92.429
82,839
9.590
92,429
Page 9

Friends of Arvalee School & Resource Centre
Notes to the finaneial statements
for the year ended 31 August 2025
Going f onctrn
The considered view of thc trustec% t.E that, after making enquirie8, they have a reasonable expectation that the
association will have adequate resouTces available lo finance its obligations for the fare%eeable future. The
Tiustees are i)oi aware of any events likely to occur in the nvelve months following the dale of approval of the
findiicial stalerneiits thdt Inay lidve an impGlCt on the associalion's ability to Coiitiniie as a going ¢onceni. We
believe it is iherefure appropriate fur the finanLial stattments to be prepared ihe guing conceiii basis.
Tr#nsaetions with Trusleos
The trustees attend meetiT]g8 and carry out the business of the associaiion on a voluntary b￿ls.
io.
Charity Commission lor Northern Ireland
Friends of Arvalee School is a regiS￿red charity with the Charity Conunission fur Northern Ireldnd SiTrLe 4
July ?014, under registration nuinber NIC100362.
Page 10