Company registration numtsor N1028932 LAKELAND COMMUNITY CARE LIMITED ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENOED JO NOVEklBER2025 l£-8l 4U&W9IEi$ iei)UEUy ayi w saioN Ll Shloil 4seJ Jo iuow•p 9L 199US a9UEIE8 i-tri 9#1W.AIPE IEI?UEUy JO WaWOIPIS yodaj 8joy.pnt iuapu¥dapui $ow.p.qi8uod$8J .saai$nNw IugW•IPIS yodaJ,seè￿nlL UOllEWJWU! w44e￿lU1UVe pue Ipbai 0Ord SIN31NOa a311WII 3¥VS AIINnwwog ON￿1￿￿￿1 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 'S8WWEJ6oJd ￿￿O￿0Jd 4N?ay pue yoddns Ay.unwwo? apiAoJd ￿ 6ui¥JoM diysJ•uyed '.JJSIN paJa￿160j aJEJIEIS IIP '.UaWOM AyeiTr)iyed 'aidood ie)01 osi JeAo oi iuewAoidwe io UOlSlAOJd .'SJèUl84 PayE.ieftb Aiini Jno Aq PaSPAJ*lns 'SuiuiE4 gsnoy-ul IO U0151110Jd '.iJOM uoiiowojd uueau PUE iuawpfjE6ua Aiunwwo? 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PUE 900Z pv saiupdwoj 'iuawngop 6u!uJaho6 s,A¥.J?iiJ 041 ￿1￿ Aidwo) PUE SIUaWgIEIS IEIJUEU aui oi i aiou ui Ino ps 9ai?Iiod 6u4unoJJp aw yw.M ajuppjo￿p ui poJBdaJd uaaq ofieu 4uowèJw$ ieitrupuji 'szoa JeqwèAON oe p8puè JeèA Joj $w8wèM$ ieigupuy PUE yodgj IEnuuE j￿￿) iuasajd ￿lS￿l gYL SZOI è1381Y3AON og a30N3 IIV3A 3HI &IO ¥Od3¥ ,S¥0193¥1a 9Niani?Nl) I¥Od3¥ .$331sn¥i a311WII 3è1Va AIINnwwoa aNv73)I￿1 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 cur￿n1 ¢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 Ong￿ng 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¢)mM￿lty 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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AEa - èjiuaa asudJ8iu] "sJ#¥oJf aJuEJnsui - è*6JwAoi .'JpaA ed 6uiJnp ¥oddns j19￿ Joi ouwi￿ a41 Oi PNaw6 AJaA PUE 'SUOIIPSIUE6Jo io è6ueJ ap￿ E UIIM ¥JOM èm •¥uvuuoJJ•d puE 8uowèAa!4)v szoz y3gw3AON og a30N3 èIV3A 3HI è104 la3nNIINO?) II¥od3¥ .S¥OlJ3¥1a gNianiJNI) I¥Od3I1 .S33Lsn81 a311WII 3¥V? AIINnwwoa aNV73)1 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 l￿ble 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 fa￿litated 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 con￿rn which are in¢lud8d in the Rtsk register are.. General or $p¢iffic downturns in In￿Me 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 Cont￿Uln9 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 aSSo￿ated 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 Service￿prCyJr3MmeS in a hi9hly competitive &nvironment', Changes in interest rates. 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'.lawpu '$uuiiqwe Jno oi Idly￿aUVed pu* uorye*up6Jo 'liunuJwo) 'sèJthJas 'aidoadl s*y.JOUd 916eiwis s Jno pup luc¥wJoq¥ipg ? Ay.unwkuog 'gJPg1 SaAipaiqo £ Jno Isuie6e 6uugA!1OP 01 PaW.WWOJ èJE am -Su￿lEJedo Jawo pup 9JW￿ AEP Joi ￿a￿u0￿AJ￿au ui Su!piin8 ?SEyJJnd "o£oi-Iioz pouod 6UUW4￿ Uwd ?16•iEJIS M•U Jno iuowoidwi gpoyad JQJ Suwd SZOZ I138IV3AON 0£ 030N3 YV3A 3HI 1104 la3nNIINO)) (I¥Od3¥ .S¥OI?3¥1a gNiani?Nl) IllOd311 .S331sn¥i a311WII 3¥V? AIINnwwo? aNV73Xfl 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 d1￿ClorS 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￿.nI￿enI oltiust88S In accordance wth the Articles of Association. Mrs Louise M¢LaUghli￿8ortaCe, 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. (Jiey J *JiA A￿nN?￿ 10WiU3 J osqig yaqoy J '$￿19nJI 10 pJEo8 eyl Aq PPAoJddE SEM yodej ,5aaisn4 aLLL 'UO4ÈWJOJUl Lpns io aJEMp s! 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Oll J•AO $g$udwog wegi aje? Jno '6uiia¥Jpw￿￿ Put è2upJnssy A)!ItnDffjuiuipJi'uoryeu!pJ¢)o) =$uoiiaunJ u!Ew £ $$1)J)B yoddns uoiwjisiulwpp Ouipthojd Joj aiqisuodsèj aje WE91 UOIiEJiSlUlWPV Jno 'PJEO8 luawa6EuE￿ aLll Aq paaJbE SE Satuww6oJd IEUOUEJ8do PUE se1091￿8 ￿lJp OhW￿0Xa J8iu? aLD Aq pai LUEai iUawa6pUE￿ Joiuas Jno nprujs ieuouBS￿efjJo gloz 838IY3AON os 03aN3 iIV3A 3HI ￿0 (a3nNIINO?) (I¥Od3>J .S¥OI?3)Jia gNianisNI) IllOd3)J ,S331sn¥i a311WII 3>JV? AIINnwwo? aNV73Xfl 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 P￿pare 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$islenlfy,' observe the methods and prinaple5 in the Charrtias SORP. make judgements and estimates that are reasonable and pnjdènt., stale vthelher applicable UK AGcounting Standards have beèn followed, subject to 8ny Mat￿la1 departures disclosed and axplained in the financial statements-, and prepare the financial statements on the going concern basis unle55 11 is Inappropriate to presume that charity will continue in operalion. The trustees are responsible lor kogping adgquate ac£ounting records that disdose wlh reasonablè accuracy at any tim¥ th& financial posilion of the charity and anat4e them to ensure that the financial statements cOM￿Y with the Compan￿$ 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. -OL- 'siu•w?JinbaJ 1?001 01q￿ll￿de ¥JuepJotrge ui pgJed•Jd uaaq yodgj .$•?￿nJI aui uNiw papnrJui yod•J .sJop•Jip pue :4uawaiei$ iet)ueuy a41 lu•￿1¥u￿ $1 'Mei AuedwLYJ io ￿odjnd ayi Joi ￿J¥dajd yodaj .$Jo￿]ip èyi sapnpu! LPIUM 'paJedaJd oje gwow8ieis IEI)UEU￿ alll U?IWI JOI JeaA iei?ueuJi Jw uodoj ,sa•isnll ui uoiwwjoiu! o IipnE Jno io asjno) ui ua¥Eyapun ¥JOM è41 uo paspq 'uoiuido Jno ui 900Z l?v s•!uYdwoo eyi Aq p•qu?saJd Ja￿0 uo suo!u!do 'p*6aJ siui ui yodaj 01 Ou1￿0￿ aAeu 'PeJ IE41 yodpj oi ppJinb8J aJE am 'uoqewJwu! 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'sawnosaJ io u01￿ilddp saJJnosaJ Éulwojui $W. lo pue sioz JOqlUUON OE ie se sJ!eJJe $,Auedw¢X aiqewew Jo •wi$ 10 PtsIA JIEJ pue an4 e kn16 ..siuaWèw￿1gYJUeu￿ a41'uoiuido Jno ui 'IèJiiJvJd Oulwno￿Y po)da￿V AiieJèuo9 wop6u!y P8yuni pupigji Jo pup Xn e¥1 u! gNp?1￿2 WTpueis 6uiyod8y Ipiaupui4 iok PJPPUEIS 6uiyode¥ IWJUEUI bulpnpu! 'SPJEPUEiS 6uiiunoTry wop6uix peiiun PUE MEI 01q￿liddE SI UOIIEJEdeJd Jieui u! peiiddE Uaeq SE4 IE41 WOMaLUEJJ 6uwodaJ IPPUEUIJ aLlI .SavJiI￿ bulluntr￿￿ IUE)yiu6is 6uipnpu! 'siuaiiiaipis IpiauEUy ayl 01 Salou PUP SMOU Jo lu9wai￿S 'iag4S ￿UPI?q aui 'sarythipE IE!)upuiJ Jo iu8waiNs aui èsudwo) gZO[ JaqwohoN 0£ papua JvaA (￿lj￿￿5, 8411 paiiwii ajpa Aw.unwwo? pupia¥EI Jo Sluau￿1￿81￿IguvuY a41 paiipnp am uo!u!do a311WII 3¥V? AIINnwHo? aNv13)I￿ 40 S¥38bY3W 3HI OL I¥Od3kl s,¥oiianv IN3aN3daaNI a311MIII 3è1V? AIINnwwo? aNV73Yfl 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 r￿t 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 a￿ayS delect a material misstatement when it exists. Misstatements can arise from fraud or error and arè considered rnalerial rf, indi￿dual￿ 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 appropri*è 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 r￿Ulated 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. zi- 'PaWJOJ ?AEII em su￿U￿10 Jo'yodw siui Joj 'w¢)M iipnE Jno Jw 'Apoq e Se SJaqW#LU s,AuEdwryJ WEllJ?u? aui PUE Aupdwo •IqEWEiP OUI iIEyi J8tllo auoAuE 01 Ay.IiqisuodsaJ awnssE Jo Id￿? iou op am 'MPI Aq pauiwad iuaya Isaiinj eyi oi 'esothnd JaLBO OU JOI PUE yodaj s,JoiipnE UE Ul Waui Oi aFis oi paJ!nbaJ aJE am SJaUPW èSO41 SJèqLuaw s,AuEdwo) aiqEwe49 aui 01 èiws iu6iw ?pA ie410$ ua¥eyapun uaaq s¢4 ¥oM Iipne Jno '￿0& pv 5glUEdwoJ guiio 9L VEd JO £ JaidEII? 4w *JuepJtrJJE ui 'Apoq e SE 'SJaqWaW s,AUeduj￿ aNpy.JpuJ a4101 AIg10$ 8pÈw si yod8J 8141 yod•J Jno io •$n 'yodeJ sJoiipnE jnO￿ yEd swjw uoiidu)sep s!yi-s8iw.IwisuodsaJsJow.pnENn'BJow'MW 11:$duu '.w 01.N8M $.punoJ fjuly0da￿ IE!gUEUl4 Oui uo oiqeiiehE si soiiiiiqisuodsej Jno w uoiid1j￿ap Jauvry v 'ioJiu¢yJ iewawi Jo aPUJaAO 941 Jo $uoiigiuosoJdw51iU'SU01551WQ IEuoriuffju! 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SUOIIEIKUII IugJ?yUI aJE Jayl 'llPVlE aui inoybnojui suo.VlEinfjeJ PUE SMEI ilwd ￿uElId￿0)-UOu Jo pne4 JO SUOIiEJlPUI Aup oi yale pauiEutaJ PUE '¥JOqW•W WEel WgLugSE6uo IIE 01 S¥SLI pnY4 lE￿u910d PUE SUO!IEin6oJ PUE SMEI IUEA4ai pawYiUnLuW￿ -suoipi4saJ agupiidwo oi iuawa6Euew Aq pa￿daJd SWIEP buipury Jo MaLrtaJ PUE 'suorygiJisaJ fyiiuapi 01 Jauo Jo sjauai UIPUry JO ma￿aj Aq ￿U0p aLll Aq pas0￿1 suoipuisaj Jo apiswo spury io asn io ¥$u aui 6uiy.pnv -ssauisnq Jo asJnoJ Ipuuou a41 apiswo Jo iengnun ajv iPUl SUOIPESUWI iupw.u6is io 4euc4ipJ ssèulsnq aui 6uiiEniEAa pup 'ssaugiBudoJdde Joj siuawisnlpe Jouio pue saijiua iewno16uii5è1 U6n0J￿ 6uipnigUI 'sioJiuotr io apijjèho iu?wg6EUEW IO isu 6uiu.pnv 'uoiiiu6O￿J ènu•AaJ 01 uoiieiaj ui pn￿10 ¥su aui $$aJppe 01 owo)u! io SSgU818idwoJ isei gm -SUO!IEin6w PUE SMPI ￿qE￿Ildd￿ y uti￿￿0? $sesse oi uooeiuewnw fjurvoddns 016uiisrf pue $èJnstspsip iuawaivs IEIJUEUU 6uwgiho aguEWa*wB pa6JEW aso4iJo s6ui¥aaLU Jo sainu!LU 6uwiAa pnp4 01 anp iuawèiwssiw IEiJaiEW JO S¥SU aiEjpu! AEW IEUI sdl4suo￿lej popodxaun Jo IEnsnun AUE fyiiuapi oi SaJnp￿OJd IpJ1￿leu￿ 6uiLUJOUgd 'Suo4E￿6aj PUE SMEI ￿llE11d￿0)-UOu JO S￿u￿lsu! Aup ￿￿ap1 oi ￿liu0 Jo ￿InbU] -$uJ!tiJ pue uoiie6ry1i IEiiuaiod PUE IpnpB punoJB $Joy￿.￿S s Ay.Iua PUP aJUPWaAo6 u¥.M pè6JBuJ èsoui 'iuawa6pupw Jo A&inbu3 'gJuew#Ao6 JEW es0￿ we lU￿￿aSEUVW io sèuinbuè fjui¥ew Aq ' swoisn? ¥ anuaAa¥ sniEi$ 8iqeweu? PUP PUBIgJI WaUVON JOJ UO!ss!wwoJ Aw.Je4J tyi Ulm YO!wJisifj¥J sy. io insaj e SB asoyi 6￿pnpUl '$UQIIEin6èJ pue 5Mei iUEAelgJ U¥.M seiidLUryJ AuEdwo? alqEWBy? ?yi MOY io fjuipuEisJepun UE PaU!EIqO am 'loJiu￿ ieujaiu! s.Auedw￿u qqEIUEyJ auijo ssauaAlPaUa aul uo uoiuido UE Suissajdxa io sasodjnd aui Joi iou Inq 'sa?UEiswrrJJrJ aiii Ul alEudoJddp aJE iew saJnp￿oJd pnE u6isap oi JapJo u! sw•isAs iojiuog pwoiui s.Aupdwo? aiqEW.J?U? Jo 6uipupisJapun ue paulwqo am '.papni?Ul UJEai iuaLua6B6ua ayi Aq paujjopad sajnpagojd w.pny'i!pnE Inou6noJui wsi?lid￿S leu￿$SaID￿j ulwuiew pue wauM6pn! i?U01S9aJoJd ask)Jaxa am lynl svsi yiw ¥Ju?pJoaJe ui Iipne ue Jo yed $v poy.ryuap! ￿SU w asuod%7J ¥.pnv -epwono iuowaJEuew io ¥glJ eill 01 puodgèj ￿ saJnp*JoNI aYi￿d$ pèjinbw èj¢ #M,￿nI $vsi Japun y.pne lie yilm U0ww￿ ui Jouop tyi Aq odwi svThigwsèJ Jo 9p￿1￿0 sas(xlJnd Joj 5puw AwBi4? JO gSWI PUE 58wue IEiiirio! aiEudoJddEUI buiisod oi 8iEIW pnejj io 4su led1￿￿d eyi iEyi ppuiwjgiep em 'iugwssgsse Jno 10 5iinsgJ eyi wojd 'sinsaJ payodaj a41 a)uanyu! Jo $6uiwEa a6EUEW oi saiiiunyoddo PUE SehliUaJUI S,iU?Lua6EUEW buiiEniEAa 6uipniJui Jn￿O iu6iLU pnEJJ MOY uipnpui 'w#waiEIS$IiU IEuawLU 01 $iuaLUa￿$ IElJU?uIL s.AuEdwoJ alqEWEU? aui w Ai!Iiqud￿sns passassE am a311wii a¥vJ AIINnsywdO? aNV73MVI 40 S¥38bY3WI 3HI 01 103nNIINO?) I¥Od3¥ s,¥oiianv ￿30N3d30NI a311WII 311V? AIINnwwo? aNv73)I￿1 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- '$94thipE fjuinuiiuo) woji eAyap oJnw)uodx8 aLU￿ul liv JpaA aw u! pas!J60)èJ sassoi pup suie6 lip sapnigui $awipe ierJueu¥ Jo IU•W•lEIS OYL 09l'999' L 880'018'k 8.691 £LI'O*O' szoz JaqUl•AON Ot ip s•Juvi?q pun4 £9L'6trtr' L 08k'999'k 95Vs 080'trl8 9.9£1 ZOZ J8qW8980 L IE sa)UElPq pun ',$puni io uoNviii)uog £IIT'9L 195fr'91 £E9'EOI spunj u! iU•UfaAOiU PUE 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. d￿0s saiiue4J aui PUE .pueigJi JO gliqnd9￿ pup xn aui Ul alqEgiidd? PJEPUPIS 6u!yodaèJ le19ue￿a 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 aN￿13)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. In￿0 5$ r?￿gnIs0d as eamed a$ the relatad seNces or good aré provided. Grant income inthde(l in this category prOV￿eS ftjnding to support prc*lècts 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 r￿Qgnised 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 reC￿gniSed when a liability is I￿Urred. Contractual arrangèments and performance related grants are re¢oyniséd as goods and seThl¢ès are supplied. Where costs cannot be diredy attributed lo a part￿U￿r 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 be￿n 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 u￿inquIUtrJ 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 S￿l￿as S,aaA0￿￿o 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 ￿6Jpu￿S!p ojp Jo ojidxo $uo4ee4iqo 1enpej1u￿ s,AuEW •Ln U84M Pgsiu60)aJap aJE saiy.Iiq?11 Ipijupui .niiiqe!iiei?upuuio uowufjow•a 'PQUleW ISaJelUl ehllJgUa bU￿n isw pgs!yOWE IE paJnsEaw Aiuanbasqns pue ?￿Jd UOlPE$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 w1n￿E u￿q 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 U0￿ESu￿jl 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 ￿di￿aj 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 '$￿UPl?q ¥UPq PUE 4SVJ PUE sjowap •pnpu! uJiyM '5iassB IEf)UEUy ?ISE8 sia*sp IPl?U*U4( sn0aU￿n￿!s l!1!qEII èul gN8$ pue ias$e Oyi esiieaj oiJo wseq lau E UO gluas 01 ￿liu81UI up si ajaw put Swnowe pasiu609?J 941JlO 195 oi iy6u PIqE￿JO1ua AIiE6ai E 51 ajaill uaw 'gugWoi￿s 1P￿￿eU￿ ?ui ui p￿veS0Jd 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 A￿d? 01 papèia Ay.JELP gwgwnJi*ui 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 $•i?Iiod fjuNungJgv SZOZ è138W3AON og a30N3 èIV3A 3HI èlo (a3nNIINOJ) SlN3143IVIS IVI?NVNI4 3HI 01 S310N a311￿17 3I1V? AIINnwwoJ aN￿13￿￿1 LAKELAND COMMUNITY CARE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 NOVEMBER 2025 Criti¢al a¢¢ountlng ￿tIMate9 and judgements In thè apFlcation ollhe charty's a¢counting policies. the Iruslees are required to make judgements. eslima19S and assumptions about the carrying amount of assets and liabilities that are nol readly apparent from other source5. The estimates and assoualed assumptions are based on historical experience and other factcffs that are considered lo be relavanl. Actual resulls may differ from Ihgse estimates. The eslimales and underlying assumpb.ons are reviewed on an ongoing basis. Revisions to a¢countlng e51imales are recognis8d in the period in which thg estirnate is revised where th¥ rèvision affects only that period, or in the period of the revision and future peiiods where the revision affects both current and future periods. Incomt from dOn￿On8 and legacies Unrestii¢tsd Restricted fund$ 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 $34.831 62.388 51.705 135.907 27.062 99.072 8.319 8.580 462,484 63.467 48.018 96,927 8,079 11,650 10,700 927.864 797,669 An￿y$•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) r￿1ved any remunera￿ or benefi15 from the ch*ty during the yoar. 11 Employeos Th8 average monlhty nUm￿r 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 ajn￿S 01 a¥va io JnoApJ ui a6JpLP E 01 palqns ajp 0g0'trZ93 -trzozI Lk8'69L310 wnowB sui￿jwa s6u!piinq pu81 PlO4aaJ S06'199 L6I'0 gZS'L 080'trZ8 trZOZ JaqWaAON Oe IV 6￿1 ole'8 9.691 ZOZ J•qWaAON 0£ IV wnowy 6u!AJJ¥J LSZ'£OI 9L6'9 ZOZ J?qw￿0N 0£ IV 88£'E9 9trS'Ok£ JEaA aui ui pa6j?￿ uoiiwajdaa trzoi JaqwaJaa I Iv W•uu1￿￿1 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 soul￿inq puv 40981 p•xJi •iq16uvi E 'sasodJnd aNpiupw w paiiddE 81 aiilWUI 811. IIB asnBaéq $8wrpe $11 uo U0￿￿x￿ UJO4 Idw8xè si *fyJeLP èui UOIIPXEI Z OLX)'083 01 ILKTr'OL3 JaqwnN zoz J•qwnN SMOIIOI SE S! 000,093 uvyi gjw $eM Uoiw￿nu¢•j IEnuuv a$¢WM Sa￿￿dWa io J•qLunu 9L6'Ug'£ 0gL'L9 9£L'909'£ L*g'Ql S￿09 uolsued Jauio SaUEFS PUE 5eSEM oz szo $0? w•uthoidw3 {p￿U￿￿o￿l s••Aoidw4 SZOI è138V13AON Ot a30N3 iIV3A 3HI (a3nNIINOJ) SlN3V131VIS IVIJNVNI4 3HI 01 S310N a311wiI a¥v? AlINn￿￿o? aN￿3￿￿1 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 >Jvai? $nid atrpad abvwapugd8pui 19LI'61 1081 looo, 99tr 08 ooo. gzoi JaqubaAON oglv oz Jaqwaaaa iv papuadxa s•aJno fju!w•gUI -p#sn #q Aew Agyi MOU 01 se sjouop Aq SUOlilPlK￿ tsW)ads oi parqns n4 uo piey siupJ6 PUE 5UOIIEU¢JP 10 5￿uE1Eq papuadxaun oui asijdwo? ￿￿E[￿ 8UI Jo spunj p8puisaJ 8111 spury p•?wga¥ i SIOI Y38IV3AON Of G30N3 èIV3A 3HI (a3nNIINO?) SlN311131VIS IVI?NVNl4 aHI 01 $3ION a311WII 3¥V? AIINnwwoa aNf13Xfl LAKELAND COMMUNITY CARE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 NOVEMBER 2025 17 Restri¢ted funds Icontinuodl Naturn of mtrlctsd rgsems Fernianagh & Omagh Dl$trl¢t Councll- Soclal Supermark•t Funding lo offer a longer letm and sustainable response lo food p(wÈty, through advice ond edU￿tIon. CLEAR Funding lo su51ain8ble h•allh actiwties. Indop•nd•ntAge A wtap around $LbPPOrt ser¥ice for older people glving advice on healthy living grdnts, b8n8fi15 and safety. SECAD Building a stable communlty. provlding healthy INing services and promo￿ng independerKe. F•mianagh Trust Wind 1￿M gTanls lo fund the purchasè of fixtures and r￿Ing$ in the new Garrison Day cantr8 Peace Plus Funding towards project costs P￿ltiv+ 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- trPg'9£8 Isg1'trLs'tr) gs9'L91'tr $pynJ ieJ•u•g trzoz JOqW•hON oeiv pu•dx• $ownosaJ S•gJnts$•>J 6uiwogUI jaq￿a￿a JpaA snoiA•Jd £LI'O*O'b 9*1'66I'9 '9£8 spury Ipjgua Slo JeqUlOAON o£iv trzoz Jaqwagaa iv papuadxa g•wnosa¥ swJJnosaJ 6Ulu￿?UI '$asodJnd ?￿.￿$ Jw $8gisnJi •yi Aq spury pgpuisèjun io IrK) ry1SB IPS Ugaq eAEiI 4?Iw spunj paiEu6Is?p epnigui asgyi'posn eq AEW Ag41 Moy Oi SE sjoiupjb PUE sjouop Aq Suoiy.pU￿ 9y1￿d$ o) parqns wu Je 4)iyM •ueJfj pue $UOllEUtsP JO $a)UEIEq pgpugdxoun ayi o$udw￿ AIJELP 911110 spury pai)￿$ajun aLLL spunj pffjtsws￿Un oi 091'999'1 95tr' 080'trI9 9,9£8 95P' 6k9'P09 {SalllllqElI}FlaSSE lua￿n￿ $ifjs$e 8iqi6uEI trZOZ 4•qW?AgN Og IV S06, Lsg 0g0.trzg trzo zo ioz gpuw spury spun4 880'0k8'1 I￿8.$9£ ££i'opo' I$aiiiiiqpii}￿Ia$5P iuaJJna SlaSSE aiq!buEI '.gIOI J•qUIOAON 0¢ IV *06'*6L Ik8'691 t60'91 9ZO szoz po¢u61$ga Iwgug6 spury spunj Pèlg14$aJun p￿)￿$•Jun $punJ pffj?wsa¥ gpuni ¥•*$¢ SI￿1¢Y¥ 6 SZOZ a1381V3AON OE a3aN3 èIV3A 3HI è104 (a3nNIINOS) SlN3W31VIS IVISNYNla 3HI 01 S310N a311WII 3¥Vg AlINn￿￿o? aNf13Mfl 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