Charity Number: 101488
Strathroy Community Association
Annual Report and Unaudited Financial Statements
for the financial year ended 31 March 2025

Strathroy Community Association
CONTENTS
Page
Reference and Administrative Information
Trustees, Report
Independent Examinerfs Report
Financial Statements
Notes to the Financial Statements
10-12
Supplementary Infomiation relating to the Financial Statements
14

Strathroy Community Association
REFERENCE AND ADMINISTRATIVE INFORMATION
Trustees
Martin Mccolgan
Donna Smyth
Marion Mcmahon
Caroline McPhilomey
Barry Mccolgan
Patrick Hosey
Kevin Mccolgan
Helen Mcmahon
Cathy Mccolgan
Catherine Kelly
Deborah Dohety
Lisa Fleming
Gareth Mccrory
Kerry Mccolgan
Charlty Number in Northern Ireland
101488
Principal Address
Strathroy Community Centre
Drumlea Crescent
Strathroy
Omagh
Co Tyrone
BT79 7XE
Indèpendent Examiner
Conor Eannetta BA{Hons) MIAB
8 Killins Wood Avenue, Mounffield,
Omagh
Co Tyrone
BT79 7UT
Principal Bankers
AIB Bank
24 East Bridge Street
Enniskillen
Co Fermanagh
BT74 7BT

Strathroy Community Association
TRUSTEES. REPORT
for the financial year ended 31 March 2025
The trustees present their Trustees, Report and Ihe unaudited financial statements for the financial year ended 31
March 2025.
The financial statements are prepared in accordance with the Charities Act (Northern Ireland) 2008, FRS 102 "The
Financial Reporting Standard applicable in the UK and Republic of Ireland" and Accounting and Reporting by
Charitie5= Statement of Recommended Practice applicable to charities preparing their financial statements in
accordance with the Financial Reporting Slandard applicable in the UK and Republic of Ireland (FRS 102).
The Twstees. Report contains the information required to be provided in the Trustees, Annual Report under the
Statement of Recommended Practice {SORP) guidelines. The trustees of the charity are also charity trustees for the
purpose of charity law and under the charitys constitution are known as members of the board of trustees.
In this report the trustees of Strathroy Community Association present a summary of its purpose, govemance.
activities. achievements and finances for the financial year 31 March 2025.
The charity is a registered chartty and although not obliged to comply with the Statement of Recommended Practice
applicable in the UK and Republic of Ireland FRS 102, the organisation has implemented its recommendations where
relevant in these financial ststements.
Misslon, Objectives and Strategy
Mission Statement
Strathroy Community Association {SCAI provide$ a wide range of social activities for the Strathroy 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 Associalions Child Protection Policy. On Tuesdays, a
local Down Syndrome's group meet in the centre and enjoy various aclivilies 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 facililles. Activities
which run for block weeks {for example 6 weeks) include Irish Dancing Classes. Zumba and a drop inn centre for
young people. The Community Centre will always have a member of staff. a volunteer or 8 committee member at the
reception desk. This ensures Bccess to the building for everyone and an opportunity for people to drop in at any time
and receive a high quality service. Throughout the year various meetings tske place in the Community cent￿ - Inter
Agoncies are facilitated by Supporting Communities Nl (SCNII 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 (fomierly DRDI. PCSP and PSNI. Neighbourhood Renewal Meetings also take place in the
Community Centre in which community representatives from other NR areas also attend Seasonal activities which
take place include Summer Schemes and Christmas Celebrations. The SCA management committeo also meet once
month and hold our AGM annually.
Objectlves
The Association is established to: 2.1 relieve poverty. sickness and the aged to promote the benefit of the inhabitants
of the Strathroy estate and dislrict area of Co Tyrone and its environs (hereinafter described as "the area of benefit.)
without distinction of age. gender. race. politrcal, religious or olher opinion. by associating the statutory authorities.
voluntary organisalions and inhabitants in a common efftjrt to advance education, and to provide facililies in the
interests of social welfare for recreation or other leisure-time occupation, with the object of improving the condtlions of
life for the said inhabitant5.' 2.2 to establish or secure the establishment of a Community Centre Ihereinafter called
he Cenlre-} and to maintain and manage or to cfroperate wtth any local statutory authority in the maintenance and
managernent of such a Centre for activities prornoted by the Association and its constiluent bodies in furtherance of
the above objects.
Stru¢ture. Govemance and Management
structure
The trustees who senied during th8 year are as follows:
Martin Mccolgan
Kevin Mccolgan
Caroline McPhilomey
Catherine Kelly
Lisa Fleming
Donna Smyih
Marian Mcmahon
Cathy Mccolgan
Patrick Hosey
Gareth Mccrory
Helen Mcmahon
Barry Mccolgan
Kery Mccolgan
Deborah Dohety

Strathroy Community Association
TRUSTEES. REPORT
for the financial year ended 31 March 2025
Revlew of Achlevemonts and Perfonnance
The Association continues to organise and provide various activities for all ages in our ¢ommunity and culminated In
the celebrations of Strathroy's 50th anniversary with a successful Gala B811 and Community Fun Day.
Throughout the various activities and events. we continue to welcom8 new parbcipants which continues to expand
year on year.
Flnanclal Review
The results for the financial year are set out on page 9 and additional notes are provided showing income and
expenditure in greater detail
Results and Dlvidends
At the end of the financial year Ihe charity has assets of £2.349 (2024 - £4.126) and liabilities of £0.00 (2024 - £0.00).
The nel assets of the charity have decreased by £(1,777}.
Compliance wilh Sector-wide Logislation and Standards
The charity engages pro-aclively with legislation. standards and codes which are developed for the sector. Strathroy
Community Association subscribes to and is compliant with Ihe following-
The Charities SORP (FRS 102}
Publlc Benefft Statement
Strathroy Communty Association (SCAI operates in a manner which benefits the wider public in which all purposes
are charitable. SCA'S goveming document dearly stales that the charity's purposes are clear to the trustees. the
beneficiaries and supporters and to the wider general public. We believe our purposes satisfy the elemenls 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 io
affordable services e.g. childcare, social inclusion which leads to improved mental health. education and raised
awareness around health issues (mental and physical he211hl and the increased participation and involvement of the
older people in our community- These beneffts are demonstrated through both written and verbal feedback and
through formal and informal evaluation gathering qualitative and quanlitative information.
Purpose 2: To advance education. The direct benefits which flow from purpose 2 indude: access to low cost. high
quality education which participants may not otherwise engage in. the provision of accredited and non-accredited
training whi¢h is affordable and delivered locally in a safe and wam) 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 Inte￿$t of public welfare. The direct benefits which Itow from this purpose
include- implementation of a programme of aclivilies based on the identified needs of the area within our community
centre. the provision of a base for a variety of activitie5. events. Services and facilities for the local estate and Ihe
wider comnunity, the local and wider Community having the opportunity to participate in a range of activities which
enhances Iheir quality of lrfe. raises self-esteem. ￿dUceS social isolation and encourages community participation.
These benefits are demonstrated through records of the activiliesl programmes etc which are run through the centre.
attendance at Ihese eventsl courses elc 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 benefit through patti¢ip8ting in the vaTiOUS activities provided. The children
who attend our community afterschool's club directly benefit by having access to a local, low cost facility. The wider
community benefit indirecliy through our centre being used as an outreach facility to tackle specific issues e.g. health.
education and environment. The Pa￿TrIS of children attending our playgroup indirectly benefit through the knowledge
that their children are being cared for in a secure and Garing environment. The provision of affordable childcare also
allows Ihe opportunity for parents to retum to work andl or avail of Iraining opportunities eilher 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 8 number of different committees. which ensures we have a voice and that our needs and issues are
being listened to and rnet. 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 association listens to and represents the whole area.
The wider community benefits as the profile of the area is raised through the work of the communty association which
has a positive impact on the wider Community and its environs. There is no hami related to any of these benefits.

Strathroy Community Association
TRUSTEES. REPORT
for the financial year ended 31 March 2025
Approved by the Board of Trustees on 19 January 2026 and slgned on its behalf by:
Martin M
Trustee
Colgan
Donna Smyth
Trustee

Strathroy Community Association
STATEMENT OF TRUSTEES. RESPONSIBILITIES
for the financial year ended 31 March 2025
The trustees are responsible for preparing the financial statements in accordance with applicable law and regulations.
The law applicable to charities in Northern Ireland requires the trustees to prepare financial stalements for each
financial year which give a true and fair view of the assets, liabilities and financial position of the charity as at the
flnancial year end date and of the surplus or deficit of the charity and otherwise comply with the Charities Act
(Northem Ireland) 2008.
In preparing these financial statements. the trustees are required to-
select suitable accounting policies and apply them consistently:
observe the methods and principles in the Charities SORP-
make judgements and accounting estimates that are reasonable and prudent-
stale whether Ihe financial statements have been prepared in accordance with applicable accounting standards.
identify those standards. and note the effect and the reasons for any material departure from those standards.. and
prepare the financial statements on the going concem basis unless it is inappropriate to presume thal the charity
will continue in operation.
The trustees confirm that they have complied with the above requirements in preparing Ihe financial statements.
The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the
ch8riVs transactions and disclose with reasonable accuracy at any time the financial position of the charity and
enable them lo ensure that the financial statements comply with the Charilies Act (Northem Ireland} 2008. They are
also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention
and detection of fraud and other irregularities.
Approved by the Board of Trustees on 19 January 2026 and signed on its ￿half by:
Martln M¢C
Trustee
gan
Donna Sm
Trustee

Strathroy Community Association
INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES
OF STRATHROY COMMUNITY ASSOCIATION
I have examined the financial statements of the charity for the financial year ended 31 March 2025, which comprise
the Financial Statement5 and the related note5.
This report is made solely to the charitys members, as a body. in accordance with the Charities Act (Northem Ireland)
2008. My work has been undertaken so that I mighl compile the financial slatements Ihat I have been engaged to
compile, report to the Board of Trustees that I have done so. and state those matters that I have agreed to state to
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.
Resp¢¢llvo responsibllitles of trustees and examiner
The charity's Irustees are responsible for the preparation of the financial statements in accordance with the
requirements of the Charities Act {Northem Ireland) 2008. The charity's trustees consider that an audit is not required
for this financial year under the Charities Act (Northem Ireland) 2008 and that an independent examination is
required.
It is my responsibilty to:
examine the financial statements under section 65 of the Charities ACL.
follow the procedures laid down by the generdl Directions given by the Charity Commission for Northem Ireland
under section 65{91(b) of the Charilies Act- and
stste whether particular matters have come to my attention.
Basls of indgpendent examln•r's roport
I have examined your charity financial ststements as required under section 65 of the CharÈties A¢t and my
examination was carried out in accordance with Ihe general Directions given by the Charity Commission for Northern
Ireland under section 6519)(b) of the Charities Act. An exarninalion includes a review of the accounting records kept
by the charity and a comparison of the fin8ncial ststements presented with those records. It also includes
consideration of any unusual items or disclosures in the financial statements and seeking explanations from the
trustees conceming any such rnatters. 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 accounts present a Iwe and fair, view
and the report is limited to those matters set out in the statement below.
In connection with my examination, no matter has come to my attention which gives me cause to believe that in. any
material respect-
accounting ￿CordS were not kept in a¢¢ordance with section 63 of the Charities Act
the financial statements do not accord with those accounting records
the financial statements have not been prepared in accordance with the Statement of Recommended Practice
applicable to charities preparing their accounts in ac¢ordan¢e with the Financial Reporting Standard applicable in
the UK and Republic of Ireland (FRS102)
there is further infonnation needed for a proper understsnding of the a¢￿Unts to be reached.
Independent examinerfs ststement
I have no con￿M$ and have come across no other matters in connection with the examination to which attention
should be drawn in this report in order to enable a proper understanding of the financial statemenls to be reached.
CONOR EANNE￿A BAIHONS) MIAB
8 Killins Wood Avenue. Mountfield.
Omagh
Co Tyrone
BT79 7UT
Date: 19 January 2026

Strathroy Communlty Association
FINANCIAL STATEMENTS
for the financial year ended 31 March 2025
Unreslricted Restricted
Funds
Funds
2025
2025
Total
Totsl
2025
2024
Notes
Ro¢elpts and Payments Ac¢ount
Roceipts
Donatlons and legacies
Donations and legacies
4,123
4,123
500
Other trading activltles
Other trading activities
Fundraising
3.040
700
700
700
700
3.040
Other receipts:
Grants
6.005
8,500
14,505
7.250
Total receipts
10.828
8,500
19,328
10.790
Paym•nts
Charltable actlvlties:
Expenditure on charitable acttvites
Events and programmes
Admin expenses
1,398
9,087
2.120
1,398
17.587
2,120
1,606
7.896
1,957
8,500
12,605
8,500
21,105
11,459
Total payments
12.605
8,500
21.105
11.459
Net r¢¢elptsl(payments) for the financial year
Balances brought foNard at 1 April 2024
{1,777)
4,126
(1,777)
4,126
(6691
4,795
Balances carried forward at 31 March 2025
2.349
2,349
4,126
Statement of Assets and Llabilltles
Cash funds
Bank and ￿5h
2,349
4.126
Approved by the Board of Trustees and authorised for issue on 19 January 2026 and signed on its behalf by
Martin
Trustee
olgan
Donna Smyth
Trustee
The notes on p8ges 10 to 12 foTm part of the financial statements

Strathroy Community Association
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 March 2025
GENERAL INFORMATION
Strathroy Communty Association is a tharity incorporated in Northern Ireland. The registered office of the
charity is Stfathroy Community Centre, Drumlea Crescent, Strathroy. Qmagh. Co Tyrone, BT79 7XE which is
also the principal place of business of the charity. The financial statements have been presented in Pound (£)
which is also the functional currency of the charity.
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The following accounting policies have been applied consistently in dealing with items which are considered
material in relation to the charity's financial statements.
Basls of preparation
The financial statements have been prepared on Ihe going concem basis under the historical cost convention.
modified to indude certain items at fair value. The financial statements have been prepared in accordance
with the Statement of Recommended Practice ISORP) "Accounting and Reporting by Charities preparing their
accounts in accordan￿ with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland
FRS 102. applying Section 1A of that Standard.
As pemiitted by th8 Companies Art 2006, the charity has varied the standard formats in that act for the
Ststement of Financial Activilies and the Balance Sheet. Departures from the standard formats are to comply
with the requirements of the Charities SORP and are in compliance with section 4.7, 10.6 and 15.2 of that
SORP.
statement of compllance
The financial statements of the charity for the financial year ended 31 March 2025 have been prepared on the
going concem basis and in accordance with the Statement of Recommended Practice (SORP) "Accounting
and Reporling by Charitie5 preparing their accounts in accordance with the Financial Reporling Slandard
applicable in the UK and Republic of Ireland FRS 102" applying Section 1A of that Stsndard.
Fund accountlng
The following are the categories of funds maintained-.
Rostrlctod funds
Restricted funds represent income received which can only be used for particular purposes, as specified by
the donors. Such purposes are within the overall objectives of the charity.
Unrestrfcted funds
Unrestricted funds consist of General and Designated funds.
General funds represent amounts which are expendable at the discretion of the board, in fijrtherance of the
objectives of the charty-
Designated funds comprise unrestricted funds that the board has. at its discretion. set aside for particular
purposes. These designations have an administrative purpose only. and do not legally restrict the board's
discretion to apply the fijnd.
In¢orng
Income is recognised by inclusion in the Slaternent of Financial Activities only when the charity is legally
entitled to the income. performance conditions attached to the item{s) of income have been met. th8 amounls
involved can be measured with sufficient reliabilty and it is probable that the income will be received by the
charity.
Income from charltablo activities
Income from charitable aclivities include income earned from the supply of serVi￿S under conlractual
arrangements and from performance related grants which have conditions that specty the provision of
particular services to be provided by the charity. Income from government and other Covfunders is recognised
when the charity is legally entiued to the income because it is fulfilling the conditions contained in the related
funding agreements. Where 8 grant is ￿ceiVed in advan￿, its recognition is deferred and included in
creditors. Where entillernent occurs before income Is received. it is accrued in debtors.
Grants from governments and other co-fijnders typically include one of the following types of conditions..
Performance based conditions- whereby the charity is contractually entitled to funding only to the extent that
the core objectives of the grant agreement are achieved. Where the Charity is meeting the core objectives of a
grant agreement. it recognises the related expenditure. to the extent that it is reimbursable by the donor. as
10

continued
Strathroy Community Association
NOTES TO THE FINANCIAL STATEMENTS
for Ihe financial year ended 31 March 2025
income.
-Time based conditions- whereby the charity is contractually entitled to funding on the condition that it Is
utilised in a parttcular period. In these cases the charity recognises the income to the extenl it is utilised within
the peri¢xl specified in the agreemènt.
In the absen￿ of such condilions, 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 ¢￿dited to the Statement of Financial Activities when
received or receivable, whichever is earfier.
Expendlture
Expenditure is analysed be￿een costs of charitable activities and raising funds. The (x)sts of each activity are
separately accumulated and disclosed, and analysed according to their major components. Expenditure is
cogni5ed when a legal or constructive obligation exists as a result of a past event, a transfer of economic
benefits is required in settlement and the amount of Ihe obligation can be reliably measured. Support costs
are Ihose functions that assist the work of the charity but cannot be attributed to one activity. Such costs are
allocated to acliviti8s in proportion to staff time spent or other suitable measure for each activty-
Cash at bank and in hand
Cash at bank and in hand comprises cash on deF)OSit at banks requiring less than three months nolice of
withdrawal.
Taxatlon and deferred L￿atIon
No current or deferred laxation arises as the charity has been granted charitable exemption. Irrecoverable
valued added tax is expensed as incurred.
Deferred lax is ￿cOgniSed in respect of all timing differences that have originated but not reversed al the
balance sheet date where transactions or events have occurred at that date that will result in an obligation lo
pay more tax in the fijture, or a right to pay less tax in the fulure. Timing differences are temporary differences
b8twe6n the charity's taxable proffts and its results as ststed in trje financial statements.
Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in Ihe periods
in which the timing 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 EXPENDITURE AND RELATED INCOME FOR CHARITABLE ACTIVITIES
Expenditure
Events and
Admin
Total
on charltable programme3
expenses
actlvltes
2025
Total
2025
2025
2025
2024
Charltablo activities:
Dlrect and other payments
Costs
(1.398)
117,5871
(2.120)
(21,105)
(11.459)
SUPPORT PAYMENTS
Support
2025
Total
2025
Total
2024
Expenditure on charitable activites
Admin expense5
1.398
2.120
1,398
2,120
1,606
1.957
Totals
3,518
3,518
3,563
11

continued
Strathroy Community Association
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 March 2025
RESERVES
2025
2024
At the beginning of the year
Deficit for the financial year
4,126
(1,777)
4,795
(6691
At the end of the year
2,349
4,126
FUNDS
ANALYSIS OF NET ASSETS BY FUND
Current
Total
Unrestricted general funds
2.349
2,349
2,349
2,349
POST-BALANCE SHEET EVENTS
There hav8 been no significant events affecling the Charity since the financial year-end.
12

STRATHROY COMMUNITY ASSOCIATION
SUPPLEMENTARY INFORMATION
RELATING TO THE FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 31 MARCH 2025
13

Strathroy Community Association
SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS
Operating Statement
for Ihe financial year ended 31 March 2025
2025
2024
Income
Donations
Fundraising
WHSCT
NIHE
National Lottery
Community Support Nl
Fermanagh Omagh District Council
4,123
700
3,635
1,600
8,500
500
270
500
3,040
3,150
4,100
19.328
10.790
Expenses
Strathroy Safe Space
Slrathroy 50th Anniversary ￿lebratiOnS
Local projects and programmes
Consumables
Insurance
Printing, postsge and stationery
Accountancy
Bank charges
Charitable donalions
4,664
13.079
4.414
1,492
1,067
156
800
97
3,232
1.157
997
459
800
100
50
21,105
11,459
Net deficit
(1.777
(6691
The supplefflentary infomiation does not form part of the financial 51atements
14