Company registration number.. N1621658
Charity registfdtion number- 101274
South and East Tyrone Welfare Support
(A company limited by guarantee)
Annual Report and Financial Statements
for the Year Ended JI March 2025
Thomas Oliver and Associates Limited
Certified Public Accountant
l Moygashel Mills Park
Dungannon
Co Tyrone
BT717DH

South and East Tyrone Welfare Support
Contents
Reference and Administrative Details
Trustees, Report
2to6
Independent Examiner's Report
7t08
Statement of FinaDeial Activities
9t0 10
Balance Sheet
Notes to the Financial Statements
12to19

South and East Tyrone Welfare Support
Reference and Administrative Details
Se¢ret*ry
Moira McLain
Charity ReElStr2tion Number
101274
Company Registration Number
N1621658
Registered Office
51 Main Street
Moygashel
Dungannon
Co Tyrone
BT717QU
Thomas Oliver and Associates Limited
Certified Public Accountant
l Moygashel Mills Park
Dungannon
Co Tyrone
BT717DH
Independent Examiner
Page I

South and East Tyrone Welfare Support
Trustees, Report
The trustees, Ivho are directors for ihe purposes of company law, present the annual report together with the
financial statements of the charitable company for the year ended J l March 20?5.
Objectives and activities
Our activites are of public benefit as we provide welfare support and financial support to individuals who are
suffering loss and who are suffering psy¢hologi¢ally and financially. We strive to work with an und¢r-repr¢sented
group and have developed a range of initiatives which support such affected individuals which leads to increased
social inclusion and increased involement in the community. We promote and hold activites such as counselling,
stress management etc to encourage individuals to impmve their general health and wellbeing which facilitates
victims or survivors to become happier, healthier 2nd more fulfilled cizens.
We also operate a befrtending service which will encourage individuals who are house-bound. ill and who are
isolated to still be active within the community and to remain an integral part of the Community. We actively seek to
improve the lives of individuals who have been injured or bereaved through no fault of their own. We help to rebuild
self li'orth and self esteem among victims and survivors. Further benefits are that financial and economtc deprivation
is reduced for the b¢nficiaries through access to advi¢¢ Services and olher interventions.
Victims can be empowered through increased education and increased awareness of the active role they can play
within mainstream so¢iety. This in turn leads to a strong community spirit and the empowerment of the
victimslsurvivors to lead a¢tiv¢ and healthy lives, A core aspect of the work of the organisation is the furtherdnce of
human rights of the innocent vcitims and survivors of terrorism and oth¢r 'Trouble related violenc¢'. The
organisation pursues opportunities to have issues raised through various strata ensuring that policy 15 developed in
accordance with the needs of those to which it primarly effects promoting more equality and reconciliation and
ensuring that a historically marginalised group of vietimslsurvivors are supported in having their rights represented
and ￿rthered. thus reducing social inequalties. This also has benefits to the wider community in furtherance of a
more peaceful and more whesive society.
These benefits are demonstrated through obtaining ¢valuation foms for all activities and also asking some
participants to feedback to committee meetings orally on both the positive and negative aspects of any activity so
that we can use the feedback to plan future event5 and ensure they meet the needs of the beneficiaries.
There is no harni flowing from our purposes and we mitigate the possibility of hann by ensuring that appropriat¢
signposting takes place to professionally trained counsellors and advisors on specific areas Such as welfare to ensure
that the advi¢e and guidance received is appropriate and beneficial. The charity's beneficiaries are primarily
ex-servicemen, who were affected as a result of terrorism and troubles in Northern Ireland, and member
organisations representing the interests of th¢se individuals but are also the wider publie by Creating more public
awareness of the issues facing such individuals. The only potential private benefit flowing from this purpose is that
the trustees can benefit as a beneficiary but would benefit in the saTne ivay as any other beneficiary would not get
any preferential treatment. This is inGidental in furthering the overall purpose and only applicable if they fall within
the class of beneficiaries.
Page 2

South and East Tyrone Welfare Support
Trustees, Report
Objectives, strategies ond aclivilies
nificant activites
SETWS Ltd promotes and empowers victims affected as a result of teryori5m. SETWS provides help in order to
build capacity, support and friendship in meeting their indivduals and orgnisation's aims. SETWS Ltd are voluntary
and proTnote the passage of importaTJt infortnation throughtout the member groups on issues such as opportunities,
benefits , training and will look to provide events and activities in the interests of the member grooups. We further
seek to identify the needs of the local area and where possible respond with positive action to address these needs.
We provide social welfare services and the provision of welfare rights advice and information and refer to those in
need of professional a5515tance to the relevant agencies.
SETWS promote 2nd Cary put, or assist in promoting and carrying out research, surveys and investigations and
publish the useful results thereof: Organise or assist in or￿an1$1ng meetings, lectures, classes and exhibitions, and
publish or assist in publishing reports periodicals, recordings. book or other documents or infomiation. Facilitate the
recruitment and training of volunteers for member organisations with relevant skills to carry out the objectives of
SETWS- Employ, and pay at)y person or persons, not bein¢r a member of the Commiittee, to supervise, organise and
carry out the work of SETWS Ltd and make all reasonable and necessary provision for the payment of remuneration
to employees.
We promote and organise cooperatton in the achievements of the above objects and io that end. To work in
association with local authorities and voluntary organisation5 enoaged in the furtherance of the above objects in the
area of benefit. We establish or support any charttable trusts, associations or institutions fomed for all or any of the
above objects.
The relief of those in need by reason of youth, age, ill-healtli, diability. financial hardship or other disdvantage
How:
Adviceladvocaylinforniation
Arts
Community development
Coun5ellinglsupport
Cultural
General charitable puropses
Grant making
Human right51equality
Medical/healtFblsickness
Relief of poverty
Volunteer development
Welfare/benevolent
Who:_
Carers
Men
Mental health
Older people
Physical disabilites
Victim support
Volunteers
Women
Page 3

South and East Tyrone Welfare Support
Trustees, Report
Public benefit
The objects for which the Charity is established ("the objects) are
a) to provide support, assistance and infom)ation directly or Indi￿CtlY to ex service persons and member
organisations in South and East Tyrone affected by te￿orIsM
b) to further and build awareness to the needs of ex s¢rvice persons and associated member orgainsations in South
and East Tyrone, in relation to education and research
¢) to promote and influence effe¢tive care. social support, welfare involvement and support for ex service persons
and member organisatios in South and East Tyrone affected by terrorism.
In these Article. "people affected by terrorism" include individuals who have served in the Seeurity Forces, their
cares. families. and any assoeiated organisations directly od indirrctly affected by terrorism
Trustees and officer5
The trustee5 and officers serving during the year and since the year end were as follows:
Trustees..
Moira McLain
Eileen Roleston Webb {appoini¢d 22 October 2024)
Mr Nom)an Thom (appointed 22 October 2024)
Mr Samuel Moore (appointed 22 October 2024)
Mr Archibald Roleston
Secretary:
Moira McLain
Structurey governance and management
Finaneial iDStruments
Objeclives andpolicies
The charity's activities expose it to a number of financial risks including credit risk, cash flow risk and liquidity risk.
The use of financial derivatives is governed by the cliarity's policies approved by the board of trustees. which
provide written principles on the use of financial derivatives lo manage these risks. The charity does not use
derivative finan¢ial instruments for speculative purposes.
Cashflow risk
The eharity's activities expose it primarily to the financial risks of changes in foreign ¢urren¢y exchange rates and
interest rates. The charity uses foreign exchange forward contracts and interest rate swap contracts to hedge these
exp05ures.
Interest bearing assets and liabilities are held at f￿ed rat¢ to ensure certainty of cash flows.
Page 4

South and East Tyrone Welfare Support
Trustees, Report
Credil risk
The cliarity's principal financial assets are bank balan¢es and ¢ash, trade and other receivables, and investments.
The charity's credit risk is primarily attributable to its trade receivables. The amounts presented in the balan¢e sheet
are net of allowances for doubtful receivables. An allowanee for impairnient 15 made where there is an identified
loss event which, based on previous experience, is evidence of a reduction in the recoverability of the cash flows.
The credit risk on liquid funds and derivative financial instruments 15 limited because tlie countetparties are banks
Ivith high credit-ratings assigned by international credit-rating agencies.
The charity has no significant concentration of credit risk, with exposure spread over a large number of
counterparties and customers.
Liquidity, risk
In order to maintaiii liquidity to ensure that sufficient funds are available for ongoing operations and future
developments, the charity uses a mixture of long-term and short-term debt finance.
Further details regarding liquidity risk can be found in the Siatement of accounting poliGies in the finan¢iaJ
statements.
Staternent of tru5tees' responsibilities
The trustees (who are also the directors of South and East Tyrone Welfare Support for th¢ purposes of company law)
are responsible for preparing the trustees, report and the financial statements in accordance with applicable law and
United Kingdom Accounting Standards (United Kingdom Generally Aceepted Ac¢ounting Practice), including FRS
102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland"
Company law requires the trustees to prepare financial statetn¢nt5 for each financial year. Under company law the
trustees must not approve th¢ financial stateTnents unless they are satisfied that they give a true and fair view of the
state of affairs of the charitable company and of the in¢oming resources and application of resources, including its
income and expenditure. of the charitable company for that period. In preparing these financial statements, the
t￿StetS are required to:
select suitsble accounting polieies and apply them eonsistently.
observe the methods and principles in the Charities SORP,.
make judgements and estimates that are reasonable and prudent.
state whether applicable accounting standards, comprising FRS 102 have been followed, subject to any material
departures disclosed and explained in the financial statements. xnd
prepare the financial statement5 on the going concern basis unless it is inappropriate to presume that the
charitable company will continue in business.
The I￿SteeS are responsible for keeping proper accounting records that can dis¢lose with reasonable accuracy at any
time the financial position of the charitable company and enable them to ensure that the financial statements comply
with the Companies Act 2006and Charities Act (Northern Ireland) 2008. They are also responsible for safeguarding
the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud
and other irreuularities.
Page 5

South and East Tyrone Welfare Support
Trustees, Report
The trustees are responsible for the maintenance and integrity of the corporate and financial inforniation included on
the charitable company's website. Legislation governing the preparation dissemination of financial statements
may differ from legislation in other jurisdictions.
The annual report was approved by the trustee5 of the ¢h2rity on 18 December 2025 and SI￿ned on its behalf by:
Moira McLain
Company Secretary and Trustee
Mr Archibald Roleston
Trustee
Page 6

South and East Tyrone Welfare Support
Independent Examiner's Report to the trustees of South and East Tyrone Welfare Support
('the Company,)
I report to the charity trustee5 on my examination of the accounts of the Company for the year ended 31 March
2025.
Respective responsibilities of trustees and examiner
As the charitv's trustees of South and East Tyrone Welfare Support (and also its directors for the purposes of
company law) you are responsible for the preparation of the accounts in accordance with the requirements of ihe
Charities Act (Northern Ireland) 2008.
Having satisfied myself that the accoun15 of South and East Tyrone Welfare Support are not required to be audited
under section 65 of Charities Act INorthem) Ere12nd 2008 and that an independent examination is needed. It is my
responsibility to:_
examine the accounts under section 65 of the Charities Act
to follow the procedures laid domryj in the general Directions given by the Charity Commission for Northern Ireland
under section 65 {9)(b) of the Charities Act
to state ivhether particular matters have come to my attention
Basis of Independent Examillers, Report
I have examined your charity accounts as required under section 65 of the Cl)arilies Act and my examination was
carried out in accordance with the general Directions given by the Charity Commission for Northem Ireland under
section 65(9){b) of the Charities Act.
An examination included a review of the ac¢ounting records kept by the charity and a comparison of the accounts
presented with those records. It also included consideration of any unusual items or di5¢1osures in the accounts, and
seeking expalnations from the trlislees concerning any such matters.. I confitTn that no matters have come to my
attention in connection with the examination giving me cause to believe-
l. That accounting records were not kept in respe¢t of South and East Tyrone Welfare Support as required by
section 63 of the Charities Act- or
2. That the accounts do not accord with those records. or
3. That the accounts do not comply with the accounting requirements of the Charities Act.
4. That there is fvrther infomiation needed for a proper understanding of the a¢counts tobe reached.
Page 7

South and East Tyrone WeIfare Support
Independent Examiner's Report to the trustees of South and East Tyrone Welfare Support
('the Company,)
Independent Examiner's Statement
I have completed my examination and have no concerns in respe¢t of the matter (l) to (4) listed above and in
conne¢tlOTYS With the following directions of the Charity Commission for Northern Kreland, I have found no matters
that require drawing to your attention
Thomas Oliver and Associates Limited
Certified Public Accountant
l Moygasli¢l Mills Park
Dungannon
Co Tyrone
BT717DH
18 December 2025
Page 8

South and East Tyrone Welfare Support
Statement of Financial Activities for the Year Ended 31 March 2025
(Including Income and Expenditure Account and Statement of Total Recognised Gains and
Losses)
Unrestricted
funds
Total
2025
Note
Income and Endowments from:
Donations and legacies
Other income
78,950
3,614
78.950
3,614
Total income
82.564
Expenditure on:
Raising funds
Charitable activities
(75,496}
(4,512)
(75,496)
(4,512)
Total expenditure
{80,008)
(80,008)
Nei income
2,5)6
2,556
Net movement in fund5
2,556
2,556
Reconciliation of funds
Total funds brought foNard
Total fund5 catTied fonvard
31,528
31.528
16
34,084
Unrestricted
funds
34,084
Total
2024
Note
Income 2nd Endowments from:
Donations and legacies
Other income
87.156
87,156
3,614
Total income
90,770
90,770
Expenditure on:
Raisintr funds
Charitable activities
(78.169)
{4,609)
(78,169)
(4.609)
Total expenditure
{82,778)
(82,778)
Net income
7,992
7,992
Net movement in funds
7,992
7,992
Reconciliation of funds
Total funds brought forward
Total ￿ndS carried forward
16
31.528
31,528
The notes on pa(Tes 12 10 19 fomi an integral part of these financial statements.
Page 9

South and East Tyrone Welfare Support
Statement of Financial Activities for the Year Ended 31 March 2025
ncluding Income and Expenditure Account and Statement of Total Recognised Gains and
Losses)
All of the charity's activities derive from continuing operations during the above two periods.
The funds breakdown for 2024 is shown in note 16.
The notes on pages 12 to 19 forni an integral part of these financial statements.
Page 10

South and East Tyrone Welfare Support
{Registration number: N1621658)
Balance Sheet as at 31 March 2025
2025
2024
Note
Fixed assets
Tan(rible assets
2,193
5,925
Current assets
Debtors
Cash at bank and in hand
12
79
42,731
61
38,486
42,810
Creditors: Amounts fg11iDg due within one year
Net eurrent assets
14
(10,919)
(12,944)
31,891
Net assets
34,084
31,528
Funds of the ch2rity:
Unrestricted income funds
Unrestricted fuJ]ds
34,084
31,528
Total funds
16
34.084
31,528
For the financial year ending 31 March 2025 the charity was entitled to ¢xemplion from audit under section 477 of
the Companies Act 2006 relating to small companies.
Directors, responsibilities:
The members have not required the charity to obtsin an audit of its accounts for the year in question in
accordance with section 476. and
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to
accouiitiiig records and the preparation of accounts.
The financial statements on pages 9 to 19 were approved by the trustees, and authorised for issue on 18 December
2025 and signed on their behalf by..
Moira McLain
Company Secretary and Trustee
Mr Ar¢hibald Roleslon
Trustee
The notes on pages 12 to 19 forni an integral part of these financial staiements.
Pagell

South and East Tyrone Welfare Support
Notes to the Financial Statements for the Year Ended 31 March 2025
I Charity stgtus
The charity is limited by guarantee, incorporated in . and consequently does not have share capital. Each of the
trustees is liable to contribute an amount not exceediiig £Nil towards ihe assets of the charity in the event of
liquidalion.
The address of its registered office is:
51 Main Street
Moygashel
Dungannon
Co Tyrone
BT717QU
These financial Statements were authorised for issue by the truslees on 18 December 2025.
2 Accounting policies
Summary of significgnt 8ccounting polieies ¥nd key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are set out below. These
policies have been consistently applied to all the years presented, unless otherwise stated.
Statement of compliance
The financial statements have been prepared in accordance with A¢¢ounting and Reporting by Charities- Statemenl
of Recommended Practice {applicable to charities preparing their a¢counts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)) (issued in October 2019) - (Charities
SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republi¢ of Ir¢land (FRS 102) and
the Companies Act 2006.
Basis of preparation
South and East Tyrone Welfare Support meets the definition of a public benefil entity under FRS 102. Assets and
liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant
accounting policy notes.
Going eoneern
The trustees coiisider that there are no material uncertainties about the charity's ability to continue as a going
concern nor any significant areas of uncertainty that affect the carying value of assets held by the charity.
Income and endowments
All income is recognised once the charity lias entitlement lo the income, it is probable that the income will be
received and the amount of the income receivable Can be measured reliably.
Page 12

South and East Tyrone Welfare Support
Notes to the Financial Statements for the Year Ended 31 March 2025
Donqtions and legaci4$
Donations are recotsnised when the charity has been notified in Mriting of both th¢ amount and settlement date. In
the event that a donation is subject to conditions that require a level of performance by the charity before the charity
is entitled to th¢ funds, the income is deferred and not recognised until either those conditions are fully met, or the
fulfilnient of those conditions is wholly within the control of th¢ charity and it is probable that these conditions will
be fi]Ifilled in the reporting period.
Deferred income
Deferred income represents amounts received for future periods and is released to incoming resources in the period
for which, it has been received. Such income is only deferred when-
The donor specifies that the grant or donation must only be used in future accounting periods,. or
The donor has imposed ¢onditions which must be mel before the charity has uncondilional entitlement.
Gift aid
Incoming resources from tax reclaims are included in the Statement of Financial Activities at the same time as the
gift to which they relate.
Expenditure
All expenditure is recognised once there is a legal or construetive obligation to that expenditure, it is probable
settlement is required and the amount can be measured reliably. All costs are allocated lo the applicable expenditure
heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings
they have been allocated on a basis cons15lent with the use of resour¢e5, Ivlth central staff costs allocated on the
basis of time spent, and depreciarion charges allo¢at¢d on the portion of the asset's use. Other support costs are
allocated based on the spread of staff costs.
Raisingfunds
These are ¢ost5 incurred in attracting voluntary income, Ihe management of investments and those incurred in
trading activities that raise funds.
Governance costs
These include the costs attributable to the charity's compliance with constitiitional and statutory requirements.
including audit, strategic management and trustees tr]eeting5 and reimbursed expenses.
Taxation
The charity is considered to pass the tests set out in Paragraph I Schedule 6 of the Finance Ad 201 O and therefore it
meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially
exempt from taxation in respect of income or capital (Fains received ivithin categories covered by Chapter J Part I I
of the Corporation Tax Act ?0 l O or Section 256 of the Taxation of Charueabl¢ Gains Act 1992, to the ex¢ent that
such income or gains are applied exclusively to charitable purposes.
Tangible fjxed assets
Individual fixed assets costing £150.00 or more are initially recorded at cost. less any subsequent accumulated
depreciation and Subsequent accumulated impairnient losse5.
Page 13

South and East Tyrone Welfare Support
Notes to the Financial Statements for the Year Ended 31 March 2025
Deprecigtion and amortisation
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation. less any estimated residual
value, over their expected useful economic life as follows=
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-tem highly liquid investments
that are readily convertible to a known amount of cash and are subject lo an insignificant risk of change in value.
Fund structure
Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the
objectives of the eharity.
3 Income from donations and legacies
Unrestricted
funds
General
Total
funds
Donations 2nd letkacies.
Donations from individuals
Other income from donations and legacies
Total for 2025
70,466
8,484
70,466
8.484
78,950
78,950
Total for 2024
87,156
87,156
4 Expenditure on charitable activities
UJ)restricted
funds
Genergl
Total
funds
Note
Governance costs
4,512
4,512
Total for 2024
4,609
4,609
Total
expenditure
In addition to the expenditure analysed above, there are also governance ¢0sls of £4,512 {2024 - £4,609) which
relate directly to charitable activities. See note 5 for further details.
Page 14

South and East Tyrone Welfare Support
Notes to the Financial Statements for the Year Ended 31 March 2025
5 Analysis of governance and support costs
Governance costs
Unrestricted
funds
Gener¥]
Total
funds
Independent examiner fees
Examination of the financial statements
Depreciation, amortisation and other similar costs
780
780
Total for 2025
4,)12
4,512
Total for 2024
4,609
4,609
6 Net incomingloutgoing resources
Net incoming resources for the year include:
2025
2024
Depreciation of fixed assets
i,729
7 Trustees remuneration and ¢xpenses
8 Staff costs
The aggregate payroll ¢osts were as follows..
2025
2024
Staff tosts during the year were:
Wages and salaries
Pension costs
22,244
480
21,961
547
22,724
22,508
No employee received emoluments of more than £60.000 during the year.
Page 15

South and East Tyrone Welfare Support
Notes to the Financial Statements for the Year Ended 31 March 2025
9 Independent examiner's remuneration
2025
2024
Examination of the financial statements
780
880
10 Taxation
The charity is a registered charity and is therefore exempt from taxation.
Page 16

South and East Tyrone Welfare Support
Notes to the Financial Statements for the Year Ended 31 March 2025
I l Tangible fixed assets
Furniture and
equiprnent
Total
Cost
At l April 2024
26,853
26,853
At 31 March 2025
26.85)
Depreciation
At l April 2024
Charge for the year
20,928
3,73?
20,928
At 31 March 2025
24,660
24,660
Net book value
At J l March ?025
2,193
At 31 March 2024
5,925
5,925
12 Debtors
2025
2024
Prepayments
79
61
13 Cash and cash equivalents
2025
2024
Cash at bank
14 Creditors: amounts falling due within one year
2025
2024
Other taxation and social security
Other Creditors
Accruals
Deferred income
353
8,080
780
1,706
446
780
10,919
12,944
Page 17

South and East Tyrone Welfare Support
Notes to the Financial Statements for the Year Ended 31 March 2025
15 Pension And other schemes
Defined contribution pension scheme
The charity operates a defined contribution pension scheme. The pension cost charge for the year represents
contributions payable by the charity to the scheme and amounted to £Nil {2024- £Nil).
16 Funds
Balance at I
April 2024
Incoming
resources
Resources
expended
Balance at 31
March 2025
Unrestricted funds
General
31,528
82.564
{80,008)
Balanee gt I
April 2023
Incoming
resources
Resourees
expended
Balance at 31
March 2024
Unrestrieted funds
General
90,770
{82,778)
31,528
17 Analysis of net assets between funds
Unrestricted
funds
General
Total funds gt
31 March
2025
Tangible fixed assets
Current assets
Current liabilities
2.193
42,810
(10,919)
2,193
42,810
(10,919)
Total net a55ets
34,084
Unrestricted
funds
General
Total funds al
31 March
2024
Tangible fixed assets
Current assets
Curren¢ liabilities
5,925
5.925
38.547
112,944)
(12.944)
Total net assets
31,528
31,528
Page 18

South and East Tyrone Welfare Support
Notes to the Financial Statements for the Year Ended 31 March 2025
18 Analysis of net funds
At l April
2024
Financing cash
flows
At 31 March
2025
Cash at bank and in hand
38.486
4,245
Nei debt
4,245
Finsncing cash At 31 March
flows
2024
At l April
2023
Cash at bank and in hand
24,108
38,486
Net debt
24.108
14,378
19 Related party transactions
There were no related party trdnsartions for the year ended 31 st March 2024
Page 19