Company registration numtsor N1028932 LAKELAND COMMUNITY CARE LIMITED ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENOED JO NOVEklBER2025
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LAKELAND COMMUNITY CARE LIMITED LEGAL AND ADMINISTRATIVE INFORMATION Tru¥t••$ Mr Robert Gibson Ichair) Mr Emmet McNuty (Vice Ch8ir) Mi$$ Margaret Gallagher MBE JP Dr LuaaAMaguiie MB MRCGP Mr Noel McAlli8tor Mrs Louistt M¢Laughlin-Brxlacg Mr Roderfck Farrell MS Cathèrine Ryan (Apwinted 7 October 20251 Secvetary Mr Pat McGurn MBE Conwny number N1028932 R•gi$tsr•d offlc• 1 Lattone Road Belcoo Fermanagh BT93 5AQ Audltor Moore (Nl) LLP 21-23 Clarendon Street Dgrry-Londonderry BT48 7EP Bank•rn Ulster Bank Limrted 16 Dailing Street EnniskiNen Fermanagh BT74 7ER Sollclto Cleawr Fullon Rankin SO Bedlord Street Belfast BT2 7FW
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LAKELAND COMMUNITY CARE LIMITED TRUSTEES. REPORT IINCLUDING DIRECTORS, REPORT) ICONTINUED) FOR THE YEAR ENDED 30 NOVEMBER 2025 Speufic objèctivès for the year included: Meet the in¢masing demand for caie arKI support services in our cornrnunity", Develop our community support role, designing and delivering services and programmes in our communrty, connecing wrth and supporbng those in need- Work collabordtivety within the health and social care systtrm to address challengès and support the community we serve,. Link up with Fermanagh Rural Community Netsvort to delwer cornmunty heallh and wellbeing inilialivo$ in Fermanagh.. Work with Arc and oak Healthy Living Cenlres to deliver 'The developrnent of Health and Wel4)eing Hub¥ in Enniskillen and Wesl Ferm8nagh' (CA Project).. Implgmont a strategic planning proce$s reflecting our curn1 ¢onlexl and mapping out a dear strategic direction frjr thè organisalion,. Develop our inlemal control system induding our polic¥os and procedure5 manual 8nd staff handbook.. Partner with People Sewvic8s to enhancè our human reso(Jrces; Develop our staff wlh online training in specific areas. - 80Yo of stsff have achieved NVQ to at least level 2- Promote new recruit5 to avail of tha Funded Nva Level 2 and 3 PTogrammes through Rutledge Recruitment. Use new technology to streamline our administration processes including Carefre8 moniloriThJ system and online recruitment portal., Extend our operations lo Indu(le Casllederg and Strabanè to maet gxiensive &18 pro lender. Raise our profile through th¢ dovelopment of our website and onlinè soaal media presence: Complet¥ a eompany'rebrand. including promotional materials. rpOrate slalionary, online content atc.. Maintain our iesorve$ at the required level lo meet Ongng challenges in ling Mth our Reserves Policy. Publlc B•n•fit The Ttust¢e$ confirm that they have compligd with thetr duty under s¢ctKsn 4lbl of the Charities Act INortheTn Ireland) 2008 lo have regard to the Charity Commission for Northern ITeland's guidance on public benefit 8nd that the public benefit requirement has infomied the actiwties of the charity in the year. Lakeland Communty Care covered expendTture above that which they received fvnding for within the year. They dld this through providing adminislialive services, cz*vering 8ddllional gxpenditure on projects within the local area. Some of th? projects that they contributed lowards include.. Th8 Day Centres, additional cost of£20.000. bus and mea15 in¢xg889 costs AP in p8rtneTship with Fermanagh Rural C¢)mMlty Network of 16,000. Clear IPHA) funding, approximatety £5,000 Summer Scheme fiJnding- £5,000 Rural Support lunding £1.000 Stat•m•nt ol compli#n¢• with Charity Commission guldan¢• Tho InJslee5 have paid due regard lo guidance issued by the Chathy Commission in deciding what aclivilies the charmy shou undertake.
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LAKELAND COMMUNITY CARE LIMITED TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 30 NOVEMBER 2025 In addition, in any one year we may eamiark unrestrKted lunds for particular designated Inllialwes or purposes. Th reasons for the setting up of such funds, Ihg pclicy for any transfèrs befv4e8n funds and the 8llc¢alion to or from designated ftjnds wll b8 slated in the notes lo the financ4al statements. OLW rèservès pollcy 11 b& rgvpwed at least annual 10 8nsur8 that li reflects rrent and bJture needs. ri8k$, opportuniti•s and contingen(xes. 08swJnated fund5 will be revlewed annualty also. Tax•tlon $tat Tho cornpany is cOgnIsed as a charity by HM Revenue and Customs. Accordingty, the company is not ¢nSIdered lo be lble lo pay Corporation Tax. Rlsk Manag•mgnt Fomal arrangements are in place for identifying 911 operalional iisks. Thls Is dong on an ongoing basis. Although il 15 the responsibility of our chydf execulive officer to identify, monitor. fflitigale and r&port operational iisks, the process is falitated by our finance management committee. Tho finan management ¢ommilte&'s objective is lo ensure Ihal the truslees. risk appetite is refl8Cted in everything the charity does. Areas Of conrn which are in¢lud8d in the Rtsk register are.. General or $p¢iffic downturns in InMe or unforeseen items of major expenditu., Online I l.T. developments, data protection and cyber seeurity - we inve51 in l.T. support to help us protsct our business resilience., Qualty standards and acereditalion - we focus on the Issue of quality on a ContUln9 basis, constantty striving to maintain and irnpiove standards where this is possible. Wo ¢ontinue to monitor. and indeed are pro-art in seeknng feedback from our privatè dients and the Westèm Health and Socjal Care Trust. We conduct intèrviews wrth our clients on a one-to-one basis and also issue dient survey forms. Any complaints are investigated promply. We also welGom& $ugg8Stions from staff and dients,. Implemenlatlin of company dèvelopment strategy., HMRC minimum wage legislation espeaalty travel allowa. Major pandemi¢ within the population Tender Process Other rlsks and unc•rtainties The Trustees consider that the other principal risks and uncertainties going forward which may havg a material impact on the charity's performance can be summarised as follows.. Potential loss of Ihe conlract for the provision of domiciliary seNcts Loss of hours due to Trust Optimisation prograrnme Contractual obligations and aSSoated penalties", Inueased costs due to National Minimum Vvago changing to the new Li*ing Wage from April 2025., Inueased cosl of pension contributions under the pensions. regime., Workforce shortage5-. stsff reGruilment and relenb.on - wf(h an agèing population morè people are needing care, demand is increasing bul the suppty of labour is not keeping paca to sustain and grow oui seNi¢es.' Sourcing fvThJing for our Healthy Centre commLmity engagement and support ServiceprCyJr3MmeS in a hi9hly competitive &nvironment', Changes in interest rates. Increasing cost of elo¢trioty Cyber Security insuiance cost. Increase in insurance premiums
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LAKELAND COMMUNITY CARE LIMITED TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) {CONTINUED) FOR THE YEAR ENDED 30 NOVEMBER 2025 Invest in our Partn$rships Developing oui advoca¢y role, providing a 'volce' for our Service users and os part of the ind8pondent secior raising awareness of the issu8s affecting service provision,. Using our collective'voice. lo lobby for a'joined-up, national resp()nse to sectoral labour supply shortages. Taking tha laaming frorn the pandemic and applying it lo our fvlure work, building on a cornmunity41riven approad), focusing on Iha value we can brirtg to each other collaborating to achieve greater impact for the communty we sen. Structure. govemance and managgment The thartiy is a company limited by guarantee and wa5 set up in November 1994. 11 is governed by its memorandum and artides of assorAalion. Thg Iruslges, who are also the d1ClorS for th8 purpose of cx)mpany law. and who served during 1he ar and up to the date of signature of the finan¢lal stsloments were.. Mr Robert Gibson (Chairl Mr Emmet McNulty Iv Chairl Miss Margaret Gallaghtrr MBE JP Dr LuclaAMaguire MB MRCGP Mr Noel McAllister Mrs Loutse McLaughln-Borfa¢ Mr Roderick Farrell MS Cathenne Ryan {Appointed 7 October 20251 R8cmitmenl and ap.nIenI oltiust88S In accordance wth the Articles of Association. Mrs Louise M¢LaUghli8ortaCe, and Dr Lu(xa A Maguire retire by rotslion aThJ. being eligible. olfer themsè@S for re-appointsnent. After consultin9 %Mih local community associations, we advertise trustee va¢andès. Wa are mindfijl when appolnling new trustees ol idenlfying gaps in the board of trustees in t8rms of skills. knowlèdgo, gender etc. All exisling trust80s are cmsdled on Ihg $&le¢tion of a new Iruslee b?fore appointments are finali5ed. The charity is a company limited by guarantee hawng no Share pital. The board confirm that there are no tru$t8ès' interests %thi¢h require disdosuro. Our headquarters comprising our strategic and corporal¢ functions wlh training suite is1o¢atad in the Healthy Liwng Centre, 1 Lattone Road, Bèlcoo. Co Fermanagh. From there we.. Organise care packages., Manage our five day centres.. Organisg and administer our in-house and tailored training-, Manage Lakeland Communrty Care Limited's govemancfr, finanaal reporting and Slrateglc dgvglcwent,. Hcld the Iruslees. monthly brtrard meetings., Provide a Men's Shed facility., HeAd Women's group meetiNgs'. Provide exercise classes., HcAd a parent and toddler group. Support local GAA functions Our administrative and ¢ommunity hubs are at Unit 4L Lancar Buildings, GortNsh Induslrfal Eslale, Omogh. and 3 Queen Street. Ennlsklllen. A volL¢nlary board of trustees 18 responsible for the over#1 mana9emenl and direclion of the ch8rity. Tha board meets. al least. eleven times a year. A finance managément committee meèt on a quarterfy basis and pOrts lo the trustees. The finanee management cornmittee consists of the director of finane*, tha chief executive offi¢er. the company secretsry. the chaimian and wce4halmian.
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LAKELAND COMMUNITY CARE LIMITED STATEMENT OF TRUSTEES. RESPONSIBILITIES FOR THE YEAR ENDED 30 NOVEMBER 2025 Thè trustees. who are also tt)e directors of Lakeland Comrnunty Care Limited for the purpose of company law, are responsible for preparing the Trustees, Report and the financial slaternenls in accordance with applicable law and United Kingdom A¢¢ounting Standards (United Kingdom Gènerally Accepted A¢untIng Practice). Company law requires the Iruslees to Ppare financial statomenls for oach finanaal year which gNe a tru• and fair view of thg stal• of affairs of the charity and of thè incoming resources and applScation of resourc*s, induding the income and experKliture, of the charitable company for that yoar. In preparing these financAal stalemenls, the trustees are required to.. - select suitable accounting policies and then app them o)n$islenlfy,' observe the methods and prinaple5 in the Charrtias SORP. make judgements and estimates that are reasonable and pnjdènt., stale vthelher applicable UK AGcounting Standards have beèn followed, subject to 8ny Matla1 departures disclosed and axplained in the financial statements-, and prepare the financial statements on the going concern basis unle55 11 is Inappropriate to presume that charity will continue in operalion. The trustees are responsible lor kogping adgquate ac£ounting records that disdose wlh reasonablè accuracy at any tim¥ th& financial posilion of the charity and anat4e them to ensure that the financial statements cOMY with the Compan$ Act 2006. They are also responsiblè for safegLEarding the assets of the Charity and hence foi taking reasonable steps br the prev8nb.on and detecti of fraud other irregularrties.
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LAKELAND COMMUNITY CARE LIMITED INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF LAKELAND COMMUNITY CARE LIMITED M•tlevs on which w• arn roquired to report by •xceptlon In the light of th• knowledge and undèrstanding of tha Charity and its environment obtained in the course ol th auclt, we have not identiffied material rnisslatements in tha directors, report induded within Ihe trustees. report. have nothing to report in respect of Ihe Ic41owing matters relation to which ihe Companie8 Act 2(M)6 requires us lo report to you if, in our opinion.. adequate accounting records have not been kept, or retums adequalg for our audit have not been r&¢givgd from branches rt visited by us," or the financial statements arg not in agreement Mth the accounling re¢ords and returns., or certain disclosures of Irusleeg, rernuneralion sperAfied by law not made., or we havè not receN8d all the infomiation and axplanalions we require for our audit: or the trustee$ werè not entilled to prepare the financjal statements in accordance with the small companies regime and tske advantage of the srnall Compan$, exemptions in preparing Ihe trus1$, Igport and from the requirement lo prepare a stral8gic report. R•8pon$lbllltl•s of truslo88 As explained more fuly in the statement of tmste8s' respon5ithlilies, the trustees, who are also th8 directors ol the charity for the purpose of company law, are resp¢n$ibl for the preparation of the ffinanual statements and for bebng salisffied th81 Ihgy give a true and fair wew. and for suth intemal control as the trustees dètemiina is necéssary lo enable the preparalion of financial statements that aro free from material misslatemenl, whtrlhar due to fraud OT error. In preparing the finanual statements, the trustees a spOnSible for assessing the charity's abilty to Continue as a going eon¢em. disclosing, as applicable, matters felated to going concem and using Ihe 90ing concern basis of accounting unl8ss the trustees either intend to liquidate thè charitable company or lo cease operations, or have no realistic allemative bul lo do so. Audltorfs rngpon¥Iblllli for th• audltof th• financial statements Our objectives are to obtain rèasonable aSSUrar about whether thè ffinancial slalemenls as a who16 are free from material misstalemenl, whethèr due to fraud or error. and to Éssuè an auditorfs report that indudes our opinion. Reasonable assuran is a high level of assuran but is not a guarantee that an audit conducted in a¢¢ordanc8 th ISAS IUIQ wll aayS delect a material misstatement when it exists. Misstatements can arise from fraud or error and arè considered rnalerial rf, indidual or in the aggregate. they could ieasonably be axpecled lo inlluence thè economK deosions of users taken on the basL8 oflhese finan¢ial stslemenls. Tha extent to which OUT proceilures are Capable of detecting iffegularitlgs, including fraud. is detailed below. Extont to whlch th• audit was ¢onsider¢d ¢•Pab of d•tecting irregulariti¢•. In¢ludln9 fraud The objedlves of our audit in respect of fraud, arè.. to identify and assess the risks of material mi5Statement ol the financial statements due to fraud., to obtain suffi(¥ènl appropriate audit ewdenGe regarding the assessed risks of material misstslemont due to fraud, through desvjning and implementing appropriè responsès to those assessed risks., and lo rèspond apwopriately to instances of frxud or suspected fraud identified during the audrt. However, Ihe primary responsibility for the prevention and detection of fra résts with bolh management and thosg ¢harged wilh g0Wman ofthe charitable wmpany. Based on c4Jr understan(*ng of the charitsblg MpanY and ils operating environm&nt, determined that the most significant frameworks which have a dire¢t impad on thè preparation ¢f the financial statements are those related lo the reporting tramework, {FRS 102. the Charthes Act (Northern Ireland) 2008. The Charitiès (Accounts and Reports) Regulationg (Northem Ireland) 2015, the Chaiity SORP and th8 Companies Ad 20061 of which non-compliance may have a materi31 èffect on the financAal slatemenls. Compliance wrth these law5 and regulations was assessed as part ofour procedures. Othèr laws and regulations of whi¢h non-compliance may have a material èffect on the financial stalemenl$, g.g. through finas or litigation. were identified 0$ regulations in relation lo employment law and prowsion of rnedi¢al carè services which arg rUlated by the RQIA. Our required procedures in these areas are limited to inquiry of trustee9 and other mana9emenl and inspeclion of any ragulatory or legal corfesponden¢o. Th¥sé limited pro(edure5 did not identify any a¢tual or suspected noTrcompliance.
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LAKELAND COMMUNITY CARE LIMITED INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF LAKELANDCOMMUNITY CARE LIMITED John Brndley IS•nior Statutory Auditorl Foi and on behalf of Moore INI} LLP, SlaluloryAuditor Chartered A¢ntantS 21-23 Clarendon Street Derry-Londonderry BT48 7EP Date.. ......................... 13-
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LAKELAND COMMUNITY CARE LIMITED STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 30 NOVEMBER 2025 Prlor Ilnancl41 year Unrestrictod Unr¢strl¢t•d fund¥ funds 99neral D•signatod 2024 2024 Restricted fund$ Totsl 2024 2024 Nots¥ In¢om• and •ndow7nents from: Donations and legacjes Charitable activities Inveslrnenls other incomtr 3,036 4,762,841 21,296 480 17.901 20,937 4,762,841 21,296 Totsl Incom• 4,787,653 17.901 4,805,554 Exp•nditure ¢n: Charilablo a¢tiwt 4.514,185 54.269 20.683 4.589,137 Total expend1re 4,514.185 54,269 20,683 4.589,137 Net In¢omo1{•xpendliur•) and mov•m•nt In funds 273.468 154,2691 12,7821 216.417 Re¢on¢lllatlon of fund$: Fund balances al 1 DeGembfjr 2023 563,176 878,349 8,238 1.449,763 Fund bahn¢g$ at 30 Novemb?r 2024 836,644 824,080 5,456 1.666.180 15-
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LAKELAND COMMUNITY CARE LIMITED STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 30 NOVEMBER 2025 2025 2024 Notgs Cash flows fram operating activitie• Cash ganeratad from operations 23 262.298 312.101 Invejtlng actlvrties Purchase Cjf tangible fixed assets Proceeds fmm disposal of tangible fixed assets Investment In¢ome received {S.387} 13,630) 20.968 21.296 Net cash g•nernt•d from investing aetlvitleg 16.571 18.146 Net calh generated Irom financlng activities N•1 In¢rnase In cash and cash equivalents 277,869 330,247 Cash and cash equivalènts al beginning of year 1.266.013 934,766 Cash and ¢h wulval•nts at •nd of year 1,542,882 1,265,013 -17-
-8l- 'siueweiEIS IPI?UEUy 011101 $8iOU Ul wo ias ajp spury p8puaj èuijo $asn pue $KodJnd 'p8sn 8q Moy SE sJoiupJ6 Jo sjouop Aq su0iiipu) ?w.0gds oi i?a!qn$ aje spunj papws88 '$aAlrgo •lqeWEyJ Jlwi Jo aJuBJawnJ ui saaisnji aui w uowg$ip gui agn eiqeiipAp eje spunj pèpijiswun spuni E. VEJIUO? laSHM auijo wJJasqp aui u! uaAa SJEaA uai oi 8AJI io pouad pffjewiisg ue JOJ saiyAipe $y. gnuiiuo) oi aui aiqpua 01 wanwn$ aq pinom 'qSOg 6uiuuw JaMQI pue 1ghBI 6uyJpis pa)npw E io ui 'Jap!suo? saaisn4 aLII LIJIIIM 'WS' L310 sètsupieq 4ueq pue 9LZ'OO' L3 io Se?$0j Jguiaooi 'siuEJ6 Jaipws pup awo)u! ?IphjJd 'oWO)ui Ouiisixa SEU osie Ai!JEiIJ ?iII 'ejiO spupi9¥ aui Jo Iwuaj i?Iiuaiod a41 puE saJiu) 6uiA!I Aweèu Jè410 41 6u!¥uii 'Agu86y yieoH ?Iiqnd aul PUP UUEaH io 1uawyaQ a41 '*(Jauoi i?UO!IPN $e wn$ sjapury Jeyio WOJJ SiUEJ6 Oui¥aas 6uipnpui 'suoiidts aathjas pu? 6uipLrry wwuJaiie 6uiJqdx? aJE sa8isnJi oui 'ewo?u! 10 SSOI IEiiuaiod aui a61¥. oi '80? 6uiuunJ Iwaua6 OurJnpèJ pue 'si$eq awll-yed e uo 03? PU? JgqWaUJ UEIS aJyIO èuo 'JIElS aJiuèJ.Avp ZL Ai46noJ 6uiuieiw '•Jiu¥) bumii A¥iEail aill IE SaS5EP ajow 6uuauo 'aJwJ awou-lp apiAoJd 01 BuinuuoJ 6uipnpui 'S!SEq p8gnpoJ E uo onuiiuw pup SUOliEJado io ai?Js iuasèjd a41 WO4 Aeme 01 $1 ueid lu? .segisn4 eul 'LiOZ Iijdy Jaue pamauaj iou si p¢JIu i?SHM èul il'UhWU¥ ieA iou si ?wogino sii ptse ahii suiew8J iapuai ayi SE ¥uawaiElS IPI?upuy agaui 10 IEAoJdde 10 giep 1¢ Aiuieyajun 6uio6uo yilm IJSHM (UOJI si awo)ui Jo Aworput )SPA JJI SP iueJyiu6is its ssw ?yi ui insaj pinom IJEJIUOJ SIIII JO IEMaUgJ-UOU IELll gJeMF ojp so•isnJi aui pup 'i?SHM Ullhl 1gPJ1u V 11104 ewoju! uo iuttpuèdap Ai46iu si aui '64nsaJ PUE swopnq gw ue8weq sisAIEUE aOUEUEA buipnpui 'sisEq Aluiuow E uo PJE08 ayi oi payodaj g)unoJge iu•wefjBUEW II¥.M 'a)upwJoyad IEPUEUIJ JOIIUOLU Apsop 01 gnuliu $9oi$nJi aui '9ZOZ J8qWW40N 0£ papua JEaA aui Joj uow.sod 0WOguI lau ¥ yc¥JgJ111M 8ui wui èwp 01 PUg.JEgA Isod sunsgj IEnpe PUE 9zoz JaqwaAoN 0£ pèpua JpaA èul Joj pèipdèjd $ia6pn8 'sioi JOqiUOAON 0£ papua JEaA aui JOJ LQ6'etr13 10 wnowE èw Ul aul lou pèyodaj SEU thuEyJ ayi 's!yi fjuiMOllOa 'S9AJpsw s,Aw.JEIP 0111 Ul aSEaJgLII up ui pgiinsaj 'LLtr'9IZ3 40 iunowe aui 01 p¢Juad IEPUPUIJ snoiAaJd aw ui snidjns E payodaj AWEW ayi IK •J¢ p•idope s#i)Iiod aw UoliUaAUJ (¥j IEgUOiS!u aui Japun PaJEdaJd uaaq aAEU siuaLuaipi$ iypupuy ayl .3 Isajpau aui 01 papunoj 8lUaw81B a$èui ui siunowe AjEl8Uo -&IJpLP aui p Aguajjn? i?uoipury è41 W yJ14M '6u!yais u! poJEd•Jd sluew9$ Ipi)LSPUy 'ZOl Si14 Aq pguyep Se fviiua w•u89 E SI AWEYJ ',,Izoi pu?1oJi io ?Iiqnd•)J a41 ui aiqegiidde pJepueE 6uiyoda>J iei)ueuid au) 141lM uPpJO9)E ui Jiaui 6uiJpdaJd s811up oi aiqYJiiddE WJll?eJd p•pugwwo)8y Jo iuaiuaiEIS '.Sall!JEyJ Aq 6uwoda¥ pup 6uiiuno))V. d0s saiiue4J aui PUE .pueigJi JO gliqnd9 pup xn aui Ul alqEgiidd? PJEPUPIS 6u!yodaèJ le19uea 04L ZOL '900E IJV S?IUEdtuo? aw 'iUaLunJop 6uiuJoAo6 sJwEw ?ui o)uepJoage ui paJedaJd u•aq 8AE4 4u•w?ieis IEfJuEUIJ ayl UONWEdoJd Jo si$v8 . 'DVS £6L8 'y6putuuo4 'eo)i•s 'peo¥ èuoupi i $1 pajaisibaj aui-pu4oJi wauvoN ui pgwodJ¢yJu oowEJEn6 Aq .!1 AuEdwog OIEALKI E Sl PaW.Lllll aJEJ Aiiunwwoj PUPla¥EI uoNpuuowI J sai?Iiod buryuno??v SIOI i138IV3AON os a30N3 èIV3A 3HI è1021 SIN3W31VIS IVI?NVNI4 3HI 01 S310N a311WII AIINnwwog aN13)Irl
LAKELAND COMMUNITY CARE LIMITED NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 30 NOVEMBER 2025 AG¢ountSng pollcle8 IContlnu•dl Endowm?nl fvnds ar8 subj8Ct to specific ¢ondilions by donors that the ¢8pilal must be maintained by the charity. 1A Incom Inc4Jme from ¢harltable actlvitles includes income rwvad under contract or wher8 'tlement to grant fiJndin9 is subject 10 5wxfie performan conditions. In0 5$ r?gnIs0d as eamed a$ the relatad seNces or good aré provided. Grant income inthde(l in this category prOVeS ftjnding to support prclècts and is recognised when the charity is legalty entitled lo il after any perfoTmanGe conditions have been met. the amount$ Can be measured reliably, and it is probable that income will be received. Cash donations are reco9nlsgd on weipl. Other donations aro rQgnised once the ¢harity has béen notified of the donalion, unless perlomiance conditsons require deferral of the amount. Income tsx recovèrable in relatson lo donations received under Gift Aid or deeds of covenant is recognlsed al Ihe time of the donalion. Legacie5 are rerognised on receipt or othèMs8 if the charity has been notified of an impending distribution, the amount ts known, and receipl is expected. If the amount is not known, th¥ legacy is treated as a contingent as58t. 1.6 Expondlture Expenditure on charitable activiti'es corroromises all the resources applièd by the charitable company in undertaking its work to meet its charitable objectNes. Charilable aclivilies will include tho ¢OSts ol govemance arrangements lo the gene[81 wnning of the charity. Expendiiure is reCgniSed when a liability is IUrred. Contractual arrangèments and performance related grants are re¢oyniséd as goods and seThl¢ès are supplied. Where costs cannot be diredy attributed lo a partUr heading thèy havè been allocated lo activrties on a basis consislenl with thè usa ol resources. Staff costs and overhead exponsts are allocated lo aclivities on thè basis of staff time spent on those a¢tiMtses. 1.6 Tanglljlg flxed a8$•ts Tangible fixed assets are initially measured al cost aTrJ $ubsequenlty Measur at cost or valual)n, net of depreciation and any impaimwnt losses. DepTec4alion is recognisgd so as to write off the cost or valuation of assets le55 their rèsidual values over the useful liv85 on the following bas8s'. Freehold land and buildings Fixiures and fittings Comput•rs 4¥JA Straight Llne 20% Raducing Balance Reducing Balance The gain or loss arising on the disptss81 of an asset is determined as the difference ben the sale pro¢oads and the ¢arying value of the a&%el. and is r¢¢o9nised in the statement of ffinandal a¢tNities. 1.7 knpairnlgnt gf fixèd ass•ts At g¥¢h reporting end dale. Ihg ¢haiity reviews the csrrying amounts of its tangible assets lo deternine whthèr thèro is any indication that those assets have Suffered an impaim)ent loss. If any such indi¢ation exist5. the recoverable amount of the a$$el is estimated in order to delwmina th• extent of the impaimient h)55 lif any). 19-
-•np Iiw SE asuadxa UE SE pa6JpLP aje wauaq iuawaJ4aJ uinquIUtrJ pèuijap oi siuawAed yauaq zi. -swauaq UOllEU!wai apthojd oi Jo a9Aoidwa ue io iuèwAoidwe aui èwuitujai ol paulwwo) qE4SU0Wap si Up) aw al asuadxa UB se Asè1?IpauJwi pègiu6oJ•J OJE siijauaq uoiwuiwjgl .hla)aJ aJE Slas S,aaA0o ui poijad aLll ui pasiu6ow $1 iUOLU•NliU• Aepipy posnun AUE JO ISW •yI uowodJoJ Aed oi qqeii aq pajapisuo) wu si AuEdwoJ a41 A46upJoyJy 'swoisnJ puè ènuèAa¥ Aq Ay.JEiP E SE p•siu6oJaJ si AuPd ayL IIOIIEXEI OI'I "paiiaguvJ Jo 6JpuS!p ojp Jo ojidxo $uo4ee4iqo 1enpej1u s,AuEW •Ln U84M Pgsiu60)aJap aJE saiy.Iiq?11 Ipijupui .niiiqe!iiei?upuuio uowufjow•a 'PQUleW ISaJelUl ehllJgUa bUn isw pgs!yOWE IE paJnsEaw Aiuanbasqns pue ?Jd UOlPE$UEJI Aiipiiiui pè$!u6o)oJ oje wo¥.paJ) apEJI -SaW.I!qE!i iuaJJnJ-uou SE paiuasajd ajp Aaui 'iou Ji 'ssai Jo JÈèA auo UIUW.PA anp s! W?LuAEd li saiiiiiqEii luaJJ SE Pgy!ssEp ajp aiqEApd siunoujy 'sJaiiddns wo4 suoliejado Jo a$jn AJEUIPJO Omi Ul w1nE uq aAEiI Ip41 sa?Ituas Jo spoo6 Ard oi suoiie6iiqo aJE SJQV.POJ? èPWI 'pouiaw Ej Isajaw! aAipaua aui 6ui8n 'isog pa$iyow¥ ig p•ww AMu•nbasqns aje $iuawnJisu! wao 'P8SIIIOUIE IOU ?Jp JEPA auo UlylW4 qFApd s? payi$sep s.11q¥1l ieiweuld igejgwl W OIEJ 1O¥JELU E IE pawnogsip SWgLuAEd ajninj gui Jo aniEA IUaS8Jd 8ui w paJn$eèw $1 iuawwisu! iqap gyl ejaym 'UOIPESUEJI 6uiJuEUy E sainiiisuo) iuawo6ueJJp a 559iun w)ud U0ESujl IE Pgsiu6oJaJ IIEw.ui aJE SUEOI ¥UEq PUE sjoypaj? 6uipnpui 'saiiiiiqpii Ip¢)UEUy )IsEg SoNiiqEii iei?ueuu 'P•51yOWE iou aJE J?gA ouo UlLnlM alqPAla)aJ sp payissei) SIg5SE IElaUEUIJ -159Jaiui Jo aiw W¥JEUI E IB pawnwslp diaj ajninj aLU Jo ani?h iuèsajd aui IE paJns?aw $1 aui ?Jaw 'uo1pesuv 6ui?upuy ? sgwiiisuw iuawa6uBJJ? ssaiun poyiaw is#J#w! aA!paua a416uisn IS pasiyoLUB IB PaLUPJ Aiiuanbasqns aJE PUE sisoj uoipesueji 6uipnpu! 8gud uoipe$ue4 IE pgjnspew Alpuiu! aJP '$UPl?q ¥UPq PUE 4SVJ PUE sjowap •pnpu! uJiyM '5iassB IEf)UEUy ?ISE8 siasp IPl?UU4( sn0aUn!s l!1!qEII èul gN8$ pue ias$e Oyi esiieaj oiJo wseq lau E UO gluas 01 liu81UI up si ajaw put Swnowe pasiu609?J 941JlO 195 oi iy6u PIqEJO1ua AIiE6ai E 51 ajaill uaw 'gugWois 1PeU ?ui ui pveS0Jd swnowE leu eui uu.M 'le¥O ajp $èwiiqeii pue $lèS$E IEfJuEU!J 'iu•wnJisui aui io suoisthojd Fnpejiuo eui oi Sawow AWE4? Ua4M iaou$ 8Juvieq 8,fy.JtLP aui Ul P8siuboJaJ ajp swawnjisui IEI)UEUI4 '$iu&uJnJi$ui retsueuu $11 io IIB zoi Jo,san8s1 swawn4SUI IEI)U2UI4 Jaiiio, ZL UOPOS PUE ,$iuawnJisui IEI?UPUI4 JISE8, LL UO!pas Jo suoiswojd Ad? 01 papèia Ay.JELP gwgwnJiui iei?uEui4 6. '$ow.Iiqeii lu9jj u! sOuiMO)JOq UIiWM UMOYS aje SUPJWaAO ¥UE8 'SUEJpJaiio ¥uFq PUE 'S$al JQ suiuow aajui io solijnipw ieui6uo uiim siuowig8Aui pinbii wJai-UOyS 'S¥UEq U¥M Ilv) IE piau siisodap 'put4 u! 4$ gpnpui *U•lEAinb¥ ysvJ PUE YSEJ SWO1¥AM 4$VJ PUB 4$¢? 8" Iponu4uo?I $•i?Iiod fjuNungJgv SZOZ è138W3AON og a30N3 èIV3A 3HI èlo (a3nNIINOJ) SlN3143IVIS IVI?NVNI4 3HI 01 S310N a31117 3I1V? AIINnwwoJ aN131
LAKELAND COMMUNITY CARE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 NOVEMBER 2025 Criti¢al a¢¢ountlng tIMate9 and judgements In thè apFlcation ollhe charty's a¢counting policies. the Iruslees are required to make judgements. eslima19S and assumptions about the carrying amount of assets and liabilities that are nol readly apparent from other source5. The estimates and assoualed assumptions are based on historical experience and other factcffs that are considered lo be relavanl. Actual resulls may differ from Ihgse estimates. The eslimales and underlying assumpb.ons are reviewed on an ongoing basis. Revisions to a¢countlng e51imales are recognis8d in the period in which thg estirnate is revised where th¥ rèvision affects only that period, or in the period of the revision and future peiiods where the revision affects both current and future periods. Incomt from dOnOn8 and legacies Unrestii¢tsd Restricted fund$ nds 2025 2025 Tot*1 Unrgstrlcted Restricted fund lund8 2024 2024 202$ 2024 Donations and glft$ 7.724 12,449 20.173 3,036 17,901 20,937 21
gxw ¥• 141 ¥• W lffj
LAKELAND COMMUNITY CARE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 NOVEMBER 2025 Income from Inv•stments Unrestrictsd Unrnslricted fLknds lund¥ 2025 2024 Inleiest r8c8ivable 20,958 21.296 othor incom? Ilnrestricted Unr•strlct8d fund* funds 21125 2024 Net gain on disposal of tangible fixed assets 480 -23-
X¢41 J ¢T> a) TD ¢0 ¢0 r Ci ID O 111- * V>- C fJfOr¢O 0 0 ¢71 ¢£1 r•• 4Y• o e ¢ 4* c c QU)¢JQOScLtt (9 JJtr
LAKELAND COMMUNITY CARE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 NOVEMBER 2025 Support costs all(b¢at•d to aclfvities 202$ 2024 Siaff costs Depreciation Central premis¥$ sts Central offic¥ ¢osts ConsultanGy SUPPOrt costs Othèr staff costs Olher admin co815 Governa costs $34.831 62.388 51.705 135.907 27.062 99.072 8.319 8.580 462,484 63.467 48.018 96,927 8,079 11,650 10,700 927.864 797,669 Any$•d botW•on: Outreach Day centre Olher seThice8 753,145 131.039 43.880 648.989 111,510 37.170 927.864 797,669 Ngt mov•mont In funds 2025 2024 The net movement In fvnd$ is ststed after chargingllueditingl.. Fees payable for thè audit of the ch8Fty's financial statements Depieaalion of owned tangible fixed assets Lo$sllprofftl on disposal of tangible fixèd assets 8.580 62.388 10.700 63.487 1480) 10 Trusttts None of the trustees (or any persons connected wth them) r1ved any remunera or benefi15 from the ch*ty during the yoar. 11 Employeos Th8 average monlhty nUmr of emFloyees during ygar was.. 2026 Number 2024 Numb•r 221 215 25-
-9E- -JeaA ayi 6uunp wap OU PE4 aLII ' LZ aiou ui paqu)sap SE 'OO0'Og io 6uipunJ WEJ6 ajnS 01 a¥va io JnoApJ ui a6JpLP E 01 palqns ajp 0g0'trZ93 -trzozI Lk8'69L310 wnowB suijwa s6u!piinq pu81 PlO4aaJ S06'199 L6I'0 gZS'L 080'trZ8 trZOZ JaqWaAON Oe IV 61 ole'8 9.691 ZOZ J•qWaAON 0£ IV wnowy 6u!AJJ¥J LSZ'£OI 9L6'9 ZOZ J?qw0N 0£ IV 88£'E9 9trS'Ok£ JEaA aui ui pa6j? uoiiwajdaa trzoi JaqwaJaa I Iv W•uu11 pur uoN?!)gJd•a £19'86 9ZZ'61 099,68 SIOZ JaqWaAON 0£ IV Lgg's 16S' 91.98 LU'99£'1 t•ZOi JaquwJaa L IV Iso) 8Ouiu soulinq puv 40981 p•xJi •iq16uvi E 'sasodJnd aNpiupw w paiiddE 81 aiilWUI 811. IIB asnBaéq $8wrpe $11 uo U0x UJO4 Idw8xè si fyJeLP èui UOIIPXEI Z OLX)'083 01 ILKTr'OL3 JaqwnN zoz J•qwnN SMOIIOI SE S! 000,093 uvyi gjw $eM Uoiwnu¢•j IEnuuv a$¢WM SadWa io J•qLunu 9L6'Ug'£ 0gL'L9 9£L'909'£ Lg'Ql S09 uolsued Jauio SaUEFS PUE 5eSEM oz szo $0? w•uthoidw3 {pUol s••Aoidw4 SZOI è138V13AON Ot a30N3 iIV3A 3HI (a3nNIINOJ) SlN3V131VIS IVIJNVNI4 3HI 01 S310N a311wiI a¥v? AlINno? aN31
LAKELAND COMMUNITY CARE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 NOVEMBER 2025 14 Deblorn 2025 2024 Amounts falllng dug wlthln ono year. Tradè debtors Olhor debtors 34,838 1.896 31,431 4,121 36,733 35,552 15 Creditors: amount• falling du• wlthln one y 2025 2024 Olh•r taxation and social security Trade creditors Accrua15 and deferred income fj6,926 39,312 458,193 52.692 55,651 377,947 564A31 486,290 16 Rdir•m•nt bgnefrt 8¢hem 202S 2024 D¢finod contribution •ch•m Charge to profft or kiss in SPeCt of défined contribution sthem•s 70.547 67,780 The charity operales a defined ¢ontribution pensh)n 8th8me for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independentty administered nd. -27-
-8Z- 9Str'S (£99,011 8EZ'P 1005,81 OOS'8 otm). OLN)'L saiy.unwwog Joj iuaLUy?daa nji 46EUEWJa avjas IpJunoa pwslo u6pwo ? 46EUPUlJa4 vai efjvwapu8d•pui Iooo, L) 19tr6) ItrL8' 1tr9£'z) 9SSv'tr 99tr.tr IvL8'L trzoz J•qiIWA014 otiv £zoz J•qWo)•a iv P•PUodx• no8•J 6Ulu?Ul sno!AaJd 1906'LII 99V9 looo'il ooo. Ignji u6Eu8uue4 IsL&) 16£t loo£) SL 6LZ' 00£ pays suav4 av93S IrJunoJ wwsla u6vwo ? ufjYueLUJO4 fjuia6y aAIy.SOd
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LAKELAND COMMUNITY CARE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 NOVEMBER 2025 17 Restri¢ted funds Icontinuodl Naturn of mtrlctsd rgsems Fernianagh & Omagh Dl$trl¢t Councll- Soclal Supermark•t Funding lo offer a longer letm and sustainable response lo food p(wÈty, through advice ond edUtIon. CLEAR Funding lo su51ain8ble h•allh actiwties. Indop•nd•ntAge A wtap around $LbPPOrt ser¥ice for older people glving advice on healthy living grdnts, b8n8fi15 and safety. SECAD Building a stable communlty. provlding healthy INing services and promong independerKe. F•mianagh Trust Wind 1M gTanls lo fund the purchasè of fixtures and rIng$ in the new Garrison Day cantr8 Peace Plus Funding towards project costs Pltiv+ Agelng Funding lowaids classes br seniors IAl•ns Shed Funding toward$ day trips for membÈrs WRAP Funding toward$ FRCN Expens8s 18 Unr••trf¢tsd fvnds- Dosignated These are unrestrided fvnds whi¢h are material to the ¢hartW$ acbvitws. Ati December 2024 Resaurc•s oxp•ndod At30 November 2025 Designated property assets fund B24,080 1542691 769,811 Prnvlous yur: A11 De¢ombor 2023 R•source# Èxpandod At30 November 2024 Deswnated property assets fund 878,349 154.269) 824,080 This fund ropresents capital èxpen(rrturè on property assets. The lund balance is equivalent io the dgpr$¢iated historic cost of the asset. A Sum equr¥8lent to the depreciation charge On the assets will be allocated lo Ihe fund each year, in accordan WTth the depie¢iation policy, until it 18 fully amortise(l. -29-
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LAKELAND COMMUNITY CARE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 NOVEMBER 2025 21 Financial eomnwlm•nts, guarnntees and contsngont liobllltles The frèehold premises were part funded ty the European Agricultur81 Fund for Rural Oevelopmenl and ltr Department of Agri¢ultufe and Rural Development (DARDI. Under the letter of offer, a debenture was taken out between Lakeland Community Care Limited and DARD, granting a charge of £250,000 to the latter over th8 property. The charge is intended to secure DARD'S funding of the project. In Ihe event that thè company should dispose of the property within tan years from the date when Ihe grant was released in 2014, DARD has the ii9hl to daw back the grant paid to the company. 22 Related party tran¥a¢tlons Thero were no disclosable relat party transactions during the yeai12024- none). 23 Cash generatèd fmm op•rdtiong 2025 2024 Swplus for the year 143.908 216,417 Adjustm•nts for: Investment income recognised In slalement of financ4al activthts Gain on disposal of tangible fixèd assèts Depreciation and irnpairment ol tangible fixed assets 120.958) 121,296) 1480> 63.467 62,388 Mov•m•nts In worklng capital: Ilncrease}Idecrease in debtors Increase in creditors 11.181) 78,141 34.070 19.923 Ca¥h g¢n•rat•d from operatitsns 262.298 312.101 24 Analysls of change* in nètfunds The charity had no debt during the yaar. 25 Auditors. Ethl¢al Stsndards In ¢ommon with many businesses of our svze and nature, w use our auditors to assist with eompilation of the Statutory ffinancial statements. 31