Charity Nurnber: 101488
Strathroy Community Association
Annual Report and Unaudited Financial Statements
for the year ended 31 March 2023

strathroy Community Association
CONTENTS
Page
ReferenGe and Administrative Information
Trustees, Report
Independent Examiner's Report
Statement of Financial Activities
Notes to the Financial Statements
Supplementary Information relating to the Financial Statements

Strathroy Community Association
REFERENCE AND ADMINISTRATIVE INFORMATION
Trustees
Martin Mccolgan
Marion Mcmahon
Caroline McPhilomey
Barry Mccolgan
Patrick Hosey
Donna Smylh
Kevin Mccolgan
Helen Mcmahon
Cathy Mccolgan
Catherine Kelly
Deborah Dohety
Lisa Fleming
Gareth Mccrory
Kerry Mccolgan
Charity Number in Northern Ireland
101488
Principal Address
Slralhroy Community Centre
Drumlea Crescent
Slralhroy
Omagh
Co Tyrone
BT79 7XE
Independent Examiner
Conor Eannetta BAIHonsl AFA MIPA
8 Killins Wood Avenue
Mounffield
Omagh
Co Tyrone
BT79 7UT
Bankers
AIB Bank
2-4 East 8ridge Street
Enniskillen
Co Fermanagh
BT74 7BT

strathroy Community Association
TRUSTEES. REPORT
for the year ended 31 March 2023
The trustees present their Trustees, Report and the unaudited financial statements for the year ended 31 March 2023.
The financial statements are prepared in accordance with the Cornpanies Act 2006, FRS 102 Vhe Financial Reporting
Standard applicable in the UK and Republic of Ire18nd" and Accounting and Reporting by Charities.. Statement of
Recommended Practice applicable lo charities preparing their financial statements in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland IFRS 102).
In this report the trustees of Slrathroy Community Association present a summary of its purpose, governance, activities.
achievements and finances for the financial year 31 March 2023.
Mission, Objectlves and Strategy
Mission Statement
Slralhroy Community Association ISCAI provides a wide range of social activities for the Slrathroy and wider
communities. On a daily basis. the association provides a playgroup facility. an after-schools club and a youth club
facility- All staff and volunteers who work in SCA have been Access Nl checked. have undergone Child Protection
Training and have been taken through and fully understand the Associations Child Protection Policy. On Tuesdays, a
local Down Syndrome's group meet in the centre and enjoy various activities essential for their development. On
Wednesdays, the Senior citizens group and Women's group meet in the centre for games and activities and a light
lunch. On Thursday. the Parent and Toddler group meet. On Saturday. an Autism group use the facilities. Activities
which run for block weeks (for example 6 weeks) include Irish Dancing Classes, Zumba and a drop inn ￿ntre for
young people. The Community Centre will always have a member of staff, a volunteer or a committee member al the
reception desk. This ensures access to the building for everyone and an opportunity for people lo drop in at any lime
and receive a high quality service. Thmughoul the year various meetings take place in the Community Centre - Inter
Agencies are facilitated by Supporting Communities Nl {SCNI) 4 times a year in which local residents meet with
various agencies and discuss their issues. Agencies include NIHE, Omagh District Council, DSD Neighbourhood
Renewal. Transport Nl (formerly DRDI, PCSP and PSNI. Neighbourhood Renewal Meetings also take place in the
Cornrnunily Centre in which community representatives from other NR are8s also attend Seasonal activities which
lake place include Summer Schemes and Christmas Celebralions. The SCA management committee also meet once
a month and hold our AGM annually.
Objectives
The Association is esl8blished to.. 2.1 relieve povety, sickness and the aged to promote the benefit of the inhabitants
of the Stralhroy estate and district area of Co Tyrone and its environs Ihereinafter described as "the area of benefit")
without distinction of age. gender, race. political, religious or other opinion, by associating the slalulory aulhorilies.
voluntary organisations and inhabitants in a common effort lo advance education, and lo provide facilities in the
interests of social welfare for recreation or other leisure-time occupation, with the object of improving the conisitions of
life for the said inhabitants-, 2.2 to establish or secure the establishment of 8 Community Centre Ihereinafter called
"the Centre") and to maintain and manage or to co-operate with any local stalulory authority in the maintenance 8nd
management of such a Centre for aclivikn'es promoted by the Association and ils conslituenl bodies in furth8rance of
the above objects.
Structure, Governance and Management
Structure
The trustees who served during the year are as follows..
Martin Mccolgan
Kevin Mccolgan
Caroline McPhilomey
Catherine Kelly
Lisa Fleming
Donna Smyth
Marian Mcmahon
Cathy Mccolgan
Patrick Hosey
Gareth Mccrory
Helen Mcmahon
Barry Mccolgan
Kerry Mccolgan
Deborah Doherty
Governance
In accordance with the Constitution, the trustees retire by rotation and, being eligible, offer themselves for re-election.
Revlew of Activities. Achievements and Performance
The Association continues lo organise and provide variou5 activities for all ages in our community.
Throughout the various activities and 8venls we continue to welcome new participants which continues lo expand year
on year.

Strathroy Community Association
TRUSTEES. REPORT
for the year ended 31 March 2023
Financial Review
The Association is dependent on grants and voluntary income. The Association returned a surplus for the year of
£1.782 as detailed on page 7.
Results
At the end of the year the Association has assets of £4,795 (2022 - £3.0131 and liabilities of £ NIL {2022 - £NIL)- The
net assets of the charity have increased by £1,782.
Reference and Administrative details
Reference and adrninistrative details are as staled on page 3 of the financial statements.
Compllance with Sector-wide Legislation and Standards
The charity engages pro-actively with legislation. standards and codes which are developed for the sector. Strathroy
Community Association subscribes to and is compliant with the following..
The Charities SORP (FRS 1021
Public Benefit ststement
Stralhroy Community Association (SCA) operates in a manner which benefits the wider public in which all purposes
are charitable. SCA'S governing document clearly Slates that the chaTlty's purposes are clear to the trustees, the
beneficiaries and supporters and to the wider general public. We believe our pu￿OseS satisfy the elements of the
public benefit requirement as follows-
Purpose 1- Relieve poverty, sickness and the aged The direct benefits which flow from purpose 1 include access to
affordable services e.g. childcare. social inclusion which leads lo improved mental health. education and raised
awareness around health issues {mental and physical health) and Ihe increased participation and involvement of the
older people in our community. These benefits are demonstrated through both written and verbal feedback and
through form81 and informal evaluation gathering qualilalive and quantitative information.
Purpose 2- To advance education The direct benefits which flow from purpose 2 include,. access to low cost, high
quality education which participants may not otherwise engage in. the provision of accredited and non-accredited
training which is affordable and delivered locally in a safe and wami environment. and the skills development of the
local community. These benefits are demonstrated through feedback from participants and other organisations.
completed evaluations and attendance records.
Purpose 3.- To provide facilities in the interest of public welfare The direct benefits which flow from this purpose
include,. implementation of a programme of activities based on the identified needs of the area within our community
centre. the provision of a base for a variety of activities. events. services and facilities for the local estate and the
wider community. the local and wider community having the opportunity to participate in a range of activities which
enhances their quality ot life. raises self-esteem. reduces social isolation and encourages community participation.
These benefits 8re demonstrated through records of the acliviliesl programmes elc which are run through the centre,
attendance at these eventsl courses etc and the value placed on these servicesl facilities by statutory and other
agencies.
The beneficiaries of our organisation are those living within the Strathroy area and the wider district area of Omagh.
Users of the Community Centre directly bellefit through participating in the various activities provided. The children
who allend our community afterschool's club directly benefit by having access lo a local. low cost facility. The wider
community benefit indirectly through our centre being used as an outreach facility lo tackle specific issues e.g. health.
education and environment. The parents of children allending our playgroup indirectly benefit through the knowledge
that their children are being cared for in a secure and caring environment. The provision of affordable childcare also
allows the opportunity for parents lo relum to work andl or avail of training opportunities either within the community
centre or the wider area. which enhances their own lives and the lives of the families. Our community association are
represented on a number of different committee5, which ensures we have a voice and that our needs and issues are
being listened to and mel. This also allows us to have an impact on decisions being made which affect us. This
indirectly benefits the public and the wider community as our associab'on listens to and represents the whole area.
The wider ¢ommunity benefits as the profile of the area is raised through the work of the community association
which has a positive impact on the wider community and its environs. There is no hami related to any of these
benefits.
Approved by the Board of Trustees on 29 January 2024 and signed on its behalf by:
artl
Trustee
ccolgan
nna
Trustee

Strathroy Community Association
INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES
OF STRATHROY COMMUNITY ASSOCIATION
I have examined the financial slalemenls of the charity forthe year ended 31 March 2023, which comprise the Receipts
and Payments Account, the Statement of Assets and Liabilities and the related notes.
This report is made solely to the charity's members, as a body. in accordance with the Charities Act (Northern Ireland)
2008. My work has been undertaken so Ihal I might compile the financial slalements that I have been engaged lo
compile. report to the Board of Trustees that I have done so. and slate those matters that I have agreed lo slate lo
them in this report and for no other purpose. To the fullest extent permitted by law. I do not accept or assume
responsibility lo anyone other than the charity and the charity's members. as a body, for my work, or for this report.
Respective responsibilities of trustees and examiner
The charity's Iruslees are responsible for the preparation of the financial st8temenls in accordance with the
requirements of the Charities Act (Northem Ireland) 2008. The charivs twslees consider that an audit is not required
for this year under th& Charities Act (Northem Ireland) 2008 and that an independent examination is required.
It is my responsibility to..
examine the financial slalements under section 65 of the Charities Act-,
follow the procedures laid down by the general Directions given by the Charity Commission for Northem Ireland
under section 6519){b) of the Charities Act., and
slate whether particular matters have come to my attention.
Basis of independent examiner's report
I have examined your charity financi81 statements as required under section 65 of the Ch2rilies Act and my examination
was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under
section 65(9llb) of the Charities Act. An examination includes a review of the accounting records kept by the charity
and a comparison of the financial slalements presented with those records. It also includes consideration of any
unusual items or disclosures in the financial statements and seeking explanations from the trustees concerning 8ny
such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and
consequently no opinion is given as to whether the accoLJnls present a 'true and fair, view and the report is limited to
those matters set out in the slalemenl below.
In connection with my examination. no matter has come to my attention which gives me cause lo believe (hat in. any
material respect..
accounting records were not kept in accordance with section 63 of the Charities Act
the financial st8terllenls do not accord with those accounting records
the financial slaletnents have not been prepared in accordance with the Statement of Recommended Practice
applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in
Ihe UK and Republic of Ireland IFRS102)
there is further information needed for a proper understanding of the accounts to be reached.
Independent examiner's statement
I have no concerns and have come across no other matters in connection with the examination to which attention
should b8 drawn in this report in order to enable a proper understanding of the financial statements lo be reached.
CONOR EANNETTA BA(HONS) AFA MIPA
8 Killins Wood Avenue
Mounffield
Omagh
Co Tyrone
BT79 7UT
Date: 29 January 2024

strathroy Community Association
FINANCIAL STATEMENTS
for the year ended 31 March 2023
Unrestrlcted
Funds
2023
Total
Total
2023
2022
Notes
Receipts and Payments Account
Receipts
Generated funds:
Voluntary Income
Donations
Charitable actlvltles:
VVHSCT
FODC
Own Funds
3,375
500
1.030
3,375
500
1,030
2,025
500
685
Total receipts
4,905
4,905
3.210
Payments
Charitable activities:
Events and workshops
Volunteers
Admin expenses
1,475
480
1,168
1.475
480
1.168
5.154
725
1.976
Total payments
3,123
3,123
7,855
Net receiptsl{payments) for the year
Balances brought forward at 1 April 2022
1.782
3.013
1,782
3.013
14,6451
7,658
Balances carried forward at 31 March 2023
4.795
4.795
3.013
Statement of Assets and Liabilities
Cash funds
Bank and cash
4,795
4.795
3.013
Approved by the Board of Trustees and authorised for issue on 29 January 2024 and signed on its behalf by
artiTr'McColgan
Trustee
Donna Smy
Trustee
Thè notes on pages 8 10 9 forrn part of the financlal slatgm9nts

strathroy Community Association
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 March 2023
GENERAL INFORMATION
stralhroy Community Association is a charity incorporated in Northern Ireland. The registered office of the
charity is Stralhroy Community Centre, Drumlea Crescenl, Slrathroy. Omagh, Co Tyrone BT79 7XE which is
also the principal place of business of the charity The financial statements have been presented in Pound
Sterting {£) which is also the functional Gurrency of the Charity.
ACCOUNTING POLICIES
The following accounting policies have been applied consistently in deallng Wlth items which are considered
material in relation to the charity's financial statements.
Basis of preparation
The financial statements have been prepared under the historical cost convention and in accordance with Part
8 of the Charities Act {Northem Ireland) 2008. They also comply with the Statement of Recommended Practice
{SORP 2005, as updated in 20081 and with the financial reporting standards. The following accounting policies
have been applied consistently in dealing with items which are considered material in relation to the charity's
financial statements.
statement of compliance
The financial statements of the charity for Ihe year ended 31 March 2023 have been prepared on the going
concem basis and in accordance with the Statement of Recommended Practice ISORPI "Accounting and
Reporting by Charities preparing their accounts in accordance with the Financial Reporting St2ndard applicable
in the UK and Republic of Ireland IFRS 102) {effeclive 1 January 20151" and FRS 102 "The Financial Reporting
Sland8rd applicable in the UK and Republic of Ireland" applying Section 1A of that Standard.
Incoming Resources
Voluntary income or capital is included in the Statement of Financial Activities when the charily is legally enlilled
to it, its financial value can be quantified with reasonable certainty and there is reasonable certainty of ils
ultimate receipt. Entitlement to legacies is considered established when the charity has been notified of a
distribution to be made by the executors. Income recèived in advance of due perfomiance under a contract is
accounted for as deferred income until earned. Grants for activities are recognised as income when the related
conditions for legal entitlement have been mel. All other income is accounted for on an accrua15 basis.
Income from charitable activities
Income from charitable acts'vities include income eamed from the supply of seryices under contractual
arrangements and from perfomiance related grants which have conditions that specify the provision of
particular service5 to be provided by the charity- Income from govemmenl and oiher co-funders is recognised
when the charity is legally entitled to the income because it is fulfilling the conditions contained in the related
funding agreements. Where a grant is received in advance. ils recognition is deferred and included in creditors.
Where entitlement occurs belore income is received. it is accrued in debtors.
Grants from govemments and other co-funders typically indude one of the following types of conditions:
Performance based conditions.. whereby the charity is contractually entitled to funding only lo the extent that
the core objectives of the grant agreement are achieved. Where the charity is meeting the core objectives of
grant agreement. it recognises the related expenditure, to the exlenl that it is reimbursable by the donor, as
income.
-Time based conditions.. whereby the charity is contractually entitled to funding on the condition that it is ulilised
in a particular period. In these cases the charity recognises the income to the extent it is utilised within the
period specified in the agreement.
In the absence of such conditions, assuming that receipt is probable and the amount can be reliably measured,
grant income is recognised once the charity is notified of entitlement.
Grants received towards capital expenditure are credited to the Statement of Financial Activities when received
or receivable. whichever is eadier.
Resources Expended
All resources expended are accounted for on an accruals basis. Charitsble activities include costs of services
and grants, support costs and depreciation on related assets. Costs of generating funds similarly include
fundraising activities. Non-staff costs not attributed lo one category of activity are allocated or apportioned pro-
rata to the staffing of the relevant service. Finance. HR. IT and administrative staff costs are directly attributable
to individual activities by objective. Governance costs are those associated with constitutional and statutory
uirements.

strathroy Community Association
NOTES TO THE FINANCIAL STATEMENTS
continued
for the year ended 31 March 2023
Cash at bank and in hand
Cash at bank and in hand comprises cash on deposit at banks requiring less than three months notice of
withdrawal.
Taxation and deferred taxatlon
No current or deferred laxalion arises as the charity has been granted charitable exemption. Irrecoverable
valued added lax is expensed as incurred.
Deferred tax is recognised in respect of all liming differences that have originated bul not reversed at the
balance sheet date where transactions or events have occurred al that date that will result in an obligation lo
pay more tax in the future. or a right to pay less lax in the future. riming differences are temporary differences
be￿een the charity's taxable profits and ils results as staled in the financial statements.
Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated lo apply in the periods
in which the liming differences are expected to reverse, based on tax rates and laws that have been enacted
or substantively enacted by the balance sheet date.
ANALYSIS OF PAYMENTS AND RELATED INCOME FOR CHARITABLE ACTIVITIES
Group
activities
Total
Charitable activities".
Direct and other payments
Costs
3.123
3,123
SUPPORT PAYMENTS
Support
costs
Total
Events and workshops
Volunteers
Administrative costs
1.475
480
1,168
1,475
480
1,168
3,123
3.123
RESERVES
2023
2022
At 1 April 2022
(Deficit) for the year
3.013
1,782
7.658
14.645}
At 31 March 2023
4,795
3.013
FUNDS
ANALYSIS OF NET ASSETS BY FUND
Current
assets
Current
liabilities
Total
Unrestricted general funds
4.795
4.795
4,795
4.795
CASH AND CASH EQUIVALENTS
2023
2022
Cash and bank balances
4.795
3.013
POST-8ALANCE SHEET EVENTS
There have been no significant events affecting the Charity since the year-end.

STRATHROY COMMUNITY ASSOCIATION
SUPPLEMENTARY INFORMATION
RELATING TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
10

Strathroy Community Association
SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS
Operating Statement
for the year ended 31 March 2023
2023
2022
Income
Donations
Grant- WHSCT
Fermanagh Omagh District Council
Own Funds
3,35
500
1,030
2,025
500
685
4,905
3,210
Expenses
Events and workshops
Volunteers
Insurance
Office costs
Computer costs
Professional fees
Bank charges
Charitable donations
1,475
480
885
213
5,154
725
730
83
287
800
76
70
3,123
7,855
Net surplusl{deficit)
1.782
14.6451
The supplementary informalion does not form part of the financial statements
11