PRS
Patton Rainey I
Stenson Limited
CHAR TERED ACCOUNTANTS
& REGISTERED AUDITORS
REGISTERED COMPANY NUMBER: N1066336 (Northern Ireland)
REGISTERED CHARITY NUMBER: 100689
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2024
FOR
FERMANAGH ARTS FESTIVAL
Patton Rainey Stenson Limited
Chartered Accountants
6 East Bridge Street
Enniskillen
Co. Fermanagh
BT74 7BT
CHARTERED
ACCOUNTANTS
IRELAND
Chartered
Tax Advisers
Registered lo carry out audit work and r8gulaled lor a range ol investment business
activities in the United Kingdom by the Insiiluie ol Chartered Accountants in 1r8land.
Registered in Northern Ireland Company Nurnber Nl 692982.

FERMANAGH ARTS FESTIVAL
CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 30 NOVEMBER 2024
Page
Report of the Trustees
Independent Examiner's Report
Statement of Fin2nC121 Activities
Balance Sheet
Notes to the Financial Statements
Detailed Statement of Fillancial Activities
io

FERMANAGH ARTS FESTIVAL
REPORT OF THE TRUSTEES
for the Year Ended 30 NOVEMBER 2024
The trustees who ale also directors of the charity for the purposes of the Companies Act 2006. present their report with
the financial statements of the charity for the year ended 30 November 2024. The trustees have prepared the financial
statements in accordance with the Companies Act 2006 and the requirements of the Statement of Recornmended Practice
applicable to charities preparing their accounts in accordance with the Financia5 Reporting Standards applicable in the
UK and Republic of Ireland (FRS 102).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The charity's objectives are for the public benefit and are restricted to the following:_
(a) the advancement of education
(b) the advancement of the arts. culture, heritage or Science
(c) the improvement in community life through collective involvement in enriching arts events
(d) encouraging learning and raising levels of skills among arts practioners and participants.
Significant activities
The charity organises an annual Arts Festival incorporating educational talks, workshops and exhibitions in addition to
drama and concerts, many of which are free of charge to encourage maximum participation in the arts from all age
groups and sections of society.
Public benefit
The Trustees seek to ensure that the public benefit requirement is considered and Fem]anagh Arts Festival facilitates this
having regard to the Charity Commission guidance on public benefit.
Financial Review
The results for the year ended 30 Novernber 2024 are set out on pages 4 and 5 of the financial statements.
STRUCTURE. GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a Memorandum and Articles of Association, and constitues a
limited company, limited by guarantee. as defined by the Companies Act 2006.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
N1066336 (Northern Ireland)
Registered Charity number
100689
Registered 0￿1¢¢
Clo Mrs Anne Beattie
58 Moybrone Road
Letterbreen
Enniskillen
Co. Fermanagh
BT74 9EP
Trustees
Mrs E P Hassard
Mrs L Clarke (resigned 14.1.25)
Dr B A McDerniott
Mrs A Allen
Mrs A Beattie
Mrs N Greenaway (appointed 14.1.25)
Page I

FERMANAGH ARTS FESTIVAL
REPORT OF THE TRUSTEES
ror the Year Ended 30 NOVEMBER 2024
REFERENCE AND ADMINISTRATIVE DETAILS
Company Secretary
Mrs N Greenaway
Independent Examiner
Mrs S Stenson FCA
Patton Rainey Stenson Limited
Chartered Accountants
6 East Bridge Street
Enniskillen
Co. Femianagh
BT74 7BT
Bankers
Allied Irish Bank
2 & 4 East Bridge Street
Enniskillen
Co. Fennanagh
BT74 7BT
This report has been prepared in accordance with the special provisions of Part 15 of the CoTnpanies Act 2006 relating
to small companies.
Approved by order of the board of trustees on l July 2025 and signed on its behalf by:
Dr B A McDerniott - Trustee
Page 2

PRS
Patton Rainey I
Stenson Limited
CHARTERED ACCOUNTANTS
& REGISTEfiED AUDITORS
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
FERMANAGH ARTS FESTIVAL
I report on the accounts of the company for the year ended 30 November 2024, which are set out on pages four to nine.
Respective responsibilities of charity trustees 2nd examiner
As the chariws trustees (and also the directors for the purposes of company law) you are responsible for the preparation
of the accounts ITh a¢cordance 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, it is my responsibility to=
exatnine the accounts under Section 65 of the Charities Act
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
state whether particular matters have cotne to my attention.
Basis of the independent examiner's report
I have examined your charity accounts as required under Section 65 of the Charities Act and my examtnation 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 accountino record5 kept by the charity
and a comparison of the accounts presented with those records. It also included consideration of any unusual items or
disclosures in the accounts, aThd seekints explanations from you as Charity trustees concerning any such matters.
My role is to state whether any material matters have come to tny attention giving tne 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 cotnply with the accounting requirements of Section 396 of the Companies Act 2006
and with the methods and principles of the Charities Statement of Recomtnended Practice applicable to charities
preparing their accounts in accordance with the Financial Reportino 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.
Independent examiner's statement
I have completed my examination and have no concerns in respect of the matters (l} to (4) listed above and. in
connection with followino the Directions of the Charity Cottunission for Northern Ireland, I have found no matters that
require drawing to your attelltion.
Mrs S Stenson FCA
Patton Rainey Stenson Litnited
Chartered Accountants
6 East Bridge Street
Enniskillen
Co. Femianagh
BT74 7BT
l July 2025
CHARTERED
ACCOUNTANTS
IRELAND
Chartered
Tax Advisers
Registered to carry out audit work and regulated lor a range ol investment busin85S
activities in the United Kingdom by Ihe Insiiiule ol Chartered A¢¢ounlanls in Ireland.
Registered in Northern Ireland Company Number Nl 692982

FERMANAGH ARTS FESTIVAL
STATEMENT OF FINANCIAL ACTIVtTIES
for the Year Ended 30 NOVEMBER 2024
30.11.24
Total
funds
30.11.23
Total
funds
Unrestricted
Dd
Restricted
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
9,416
9,416
6,410
EXPENDITURE ON
Raising funds
8,622
8,622
1,797
Other
67
67
59
Total
8,689
8,689
1,856
NET INCOME
727
727
4,554
RECONCILIATION OF FUNDS
Total funds brought forward
22,275
22,275
17.721
TOTAL FUNDS CARRIED FORWARD
23,002
23,002
22,275
The notes fonn part of these financial statements
Page 4

FERMANAGH ARTS FESTIVAL
BALANCE SHEET
30 NOVEMBER 2024
30.11.24
Total
fullds
30.11.23
Total
funds
Unrestricted
fund
Restricted
funds
Notes
CURRENT ASSETS
Cash at bank
23,602
23,602
22.875
CREDITORS
Amounts falling due within one year
(600)
(600)
(600)
NET CURRENT ASSETS
23,002
23,002
22,275
TOT AL ASSETS LESS CURRENT
LIABILITIES
23,002
23,002
22,275
NET ASSETS
23.002
23,002
22,275
FUNDS
Unrestricted funds
23,002
22,275
TOTAL FUNDS
23,002
22,275
The chaTltable COTnpany is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year
ended 30 November 2024.
The members have not required the company to obtain an audit of its financial statements for the year ended
30 November 2024 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
(a)
ensuring that the charitable company keeps accounting records that comply wilh Sections 386 and 387 of the
Companies Act 2006 and
preparing financial statements which give a true and fair view of the state of affairs of the charitable company as
at the end ol each financial year and of its surplus or deficit for each financial year in accordance with the
requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act
2006 relating to financial statements, so far as applicable to ihe charitable company.
(b)
These financial statements have been prepared in accordance with the provisions applicable to charitable companies
subject to the small companies regime.
The financial statemenls were approved by the Board of Trustees and authorised for issue on l July 2025 and were
signed on its behalf by-
B A McDennott - Trustee
The notes fom part of ihese financial statements
Page 5

FERMANAGH ARTS FESTIVAL
NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 30 NOVEMBER 2024
ACCOUNTING POLICIES
Basis of preparing th¢ flnancial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been
prepared in accordance with the Charities SORP (FRS 102) 'A¢counting and Reporting by Charities. Financial
Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the
Companies Act 2006 The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it
is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the
charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and
the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has
been classified under headings that awegate all cost related to the category. Where costs cannot be directly
attributed to particular headings they have been allocated to activities on a basis consistent with the use of
resources.
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions
arise when specified by the donor or when funds are raised for particular restricted purposes.
TRUSTEES, REMUNERATION AND BENEFITS
There were no trustees, remuneration or other benefits for the year ended 30 November 2024 nor for the year
ended 30 November 2023.
Trustees, expenses
There were no tnEstees' expenses paid for the year ended 30 November 2024 nor for the year ended
30 November 2023.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
nd
Restricted
nds
Total
funds
INCOME AND ENDOWMENTS FROM
Donations and legacies
6,410
6.410
EXPENDITURE ON
Raising funds
1,797
1,797
Other
59
59
Total
1.856
1.856
NET INCOME
4.554
4.554
Page 6
continued...

FERMANAGH ARTS FESTIVAL
NOTES TO THE FINANCIAL STATEMENTS- eontinued
for the Year Ended 30 NOVEMBER 2024
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
Restricted
fund
nds
Total
funds
RECONCILIATION OF FUNDS
Total funds brought fonvard
17,721
17.721
TOTAL FUNDS CARRIED FORWARD
22.275
22,275
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.24
30.11.23
Accrnals and deferred income
600
600
MOVEMENT IN FUNDS
Net
movement
in funds
At
1.12.23
At
30.11.24
Unrestricted funds
General fund
22.275
727
23,002
TOTAL FUNDS
22,275
727
23.002
Net movement in funds, included in the above are as follows..
Incoming
resources
Resources
expended
Movement
in funds
Ullrestricted funds
General fund
9,416
(8,689)
727
TOTAL FUNDS
9.416
(8,689)
727
Comparatives for movement in funds
Net
movement
in ￿ndS
At
1.12.22
At
30.11.23
Unrestricted funds
General fund
17,721
4,554
22,275
TOTAL FUNDS
17,721
4.554
22.275
Page 7
continued...

FERMANAGH ARTS FESTIVAL
NOTES TO THE FINANCIAL STATEMENTS- continued
for the Year Ended 30 NOVEMBER 2024
MOVEMENT IN FUNDS- continued
Comparative net movement in funds. included in the above are &$ follows:
Incoming
resources
Resources
expended
Movernent
in funds
Unrestricted funds
General fund
6.410
(1,856)
4,554
TOTAL FUNDS
6,410
(1,856)
4.554
A current year 12 months and prior year 12 months Combined position is as follows:
Net
movement
in funds
At
1.12.22
At
30.11.24
Unrestricted funds
General fund
17.721
5,281
23,002
TOTAL FUNDS
17,721
5,281
23.002
A Cu￿ent year 12 months and prior year 12 months combined net movement in funds, included in the above are
as follows:
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
15,826
(10.545)
5,281
TOTAL FUNDS
15,826
(10,545)
5,281
RELATED PARTY DISCLOSURES
There were no related paty transactions for the year ended 30 November 2024.
Page 8
continued...

FERMANAGH ARTS FESTIVAL
NOTES TO THE FINANCIAL STATEMENTS- continued
for the Year Ended 30 NOVEMBER 2024
COMPANY LIMITED BY GUARANTEE
The charity is incorporated under the Companies Act 2006, as a company limited by guarantee and not having a
share capital. The company registration number is N1066336.
Page 9

FERMANAGH ARTS FESTIVAL
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
for the Year Ended 30 NOVEMBER 2024
30.11.24
30.11.23
INCOME AND ENDOWMENTS
Donatiolls and legacies
Sponsorship
Ticket sales
1.614
7,802
4,000
2.410
9,416
6.410
Total incoming resources
9,416
6.410
EXPENDITURE
Raising donations and legacies
Insurance
Bands and artists
Marketin& advertising and promotions
Venue and room hire
Accountancy
500
4,146
1.131
2J41
504
1.028
289
480
8,622
1,797
Support costs
Finance
Bank charges
67
59
Total resources expended
8,689
l.856
Net illcome
727
4,554
Thi5 page does not fomi part of the statutory financial statements
Page 10