Drumduff & Drumnakill Communi
Association
Directors. Re
ort for the
ear ended 30 Se
tember 2023
The directors, who are the trustees for the purpose of charity law, have pleasure in presenting their
report and the unaudited financial statements of the charitable company for the year ended 30
September 2023.
The financial statements comply with the Charities Regulalions (Northern Ireland} 2015. the
Companies Act 2006, the Memorandum and Articles of Association, and Accounting and Reporting
by Charities- Statement of Recommended Practice applicable to charities preparing their accounts
in accordance with the Financial Reporting Standard applicabSe in the UK and Republic of Ireland
FRS 102) (effective 1 January 2015).
Trustees of the charity
The trustees, who are also directors for the purpose of company law and who served during the
year end and up to the date of this report are as follows..
Bernadette McElduff (Secretary)
Patrick Ward
Breige Kelly
Hugh Owens
Mark Kelly
Kathleen Ward
Gerry Colton
Carmel Mullin
Patricia Owens
Bridget Blackwell
Elaine Conway
Shirley Rocks
Hannah Dillon
The reference and administration details of the charitable company are as shown on page 1.
Objectives and Activities
Objectives
Drumduff and Drumnakilly Community Association endeavours to achieve long term social and
economic improvements for the whole community by a process of planning, creativity and action.
The charitable company's beneficiaries are people in the Fermanagh & Omagh District Council
area. The only private benefit flowing from this purpose is that a trustee will gain ski115 and
knowledge through our education programme. Through this trustees gain skills which are
transferable to other settings. These benefits are incidental and necessary to ensure the benefit is
provided to our beneficiaries.
The objectives of the charitable company are as follows..
To advance education.. The direct benefits which flow from this purpose include an increase in
knowledge and skills of the inhabitants of our immediate and wider area Ihus enhancing their
employability and promotion prospects. Other benefits flowing ffom this purpose are increased
confidence. social interaction and sense of achievement. These benefits will be evidenced by
feedback through the completion of evaluation forms by users and through observation and
face-to-face contact,.
Preserve and protect health.. The direct benefits which flow from this purpose include a greater
awarenes5 of personal health and wellbeing and techniques to achieve this. leading to improved
physical and mental wellbeing and increased self-esteem. These benefits will be evidenced by
feedback from users through evaluations. face-lo-face contact and their interest in getting
involved in future health related activities., and

Drumduff & Drumnakill Communit Association
Directors. Re
ort for the
ear ended 30 Se
tember 2023
Provide facilities in the interests of social welfare for recreation and other leisure time
occupations.. The direct benefits which flow from this purpose include opportunities for social
interaction with peer and intergenerational groups and engagement in recreational and leisure
activities which enrich the lives of inhabitants in this rural area. The public can hire the
premises for their own activities which is a resource for them. These benefits will be evidenced
by face-to-face contact with participants and their interest in further events and activities
organised within our centre.
Activities
Drumduff and Drumnakilly Community Association provides a range of activities to cater for the
identified needs of the community including..
A weekly Parent and Toddler group for babies, toddlers and their parents.,
Weekly Youth Club to cater for children in the 5-18 year old group.,
Fortnightly Senior Citizens Group for a range of crafts, information and advice on health and
other matters.,
Training courses to enhance employability and promotion prospects e.g..
courses to suit different abilities, Food Hygiene and First Aid.,
Recreational courses including Flower Arranging, Painting, Gardening, Mixed Crafts and
Dancing-
Offer Health and Fitness related activities including Yoga, Keep Fit, Circuit Training, Zumba..
Organise social events al Easter, Halloween and Christmas as well as an annual festival which
allow members of the local community and beyond to come together in a social setting and
participate in a variety of intergenerational events.,
Hire out charitable company's premises to community members for a range of events and the
income generated is reinvested in the running of our organisation and its programmes.,
Host environmental visits by individuals and groups including schools to our Mountain View
Environmental Trail to study and enjoy the wildlife of the area.
a range of IT
Public Benefit Statement
The directors of Drumduff and Drumnakilly Community Association confirm that they have complied
with their duties under section 4{6} of the Charities Act (Northern I reland) 2008 to have regard lo the
Charity Commission for Northern Ireland's guidance on public benefit and that the public benefit
requirement has informed the activities of the charitable company in the year ended 30 September
2022.
Achievements and Performance
The directors are confident that the charitable company continues to meet its performance
objectives to benefit the local community. The charitable company continues to receive funding
from local bodies and utilises these funds to run events through the course of the year.
Financial Performance
The Company is a charitable organisation. The results for the year are set out in detail on pages 7
to 15. The charitable company returned net outgoing resources for the year of £24,692 {2021
net
outgoing resources of £24,339).
At 30 September 2023, the total funds of the charitable company amounted to £205,668 12022
£220,854) comprising restricted funds of £143,861 and unrestricted funds of £61,807. Principal
sources of funding and how this has supported the key objectives of the charitable company are
disclosed in the notes to the financial statements.

Drumduff & Drumnakill Communit Association
Directors. Re
ort for the
ear ended 30 Se
tember 2023
Reserves Policy
While funding for the charity's core activities is secured until 2024, the charity needs to establish a
reserve5 policy to have sufficient cash reserves should the company experience cash flow problems
or costs involved in any potential wind up of the company.
It is recommended that reserves equivalent to twelve months, running costs for core activities
together with anticipated improvements to fixed assets be retained. The target set and maintained
for this in the current year is £20,300. The level of reserves are reviewed by the directors and
management regularly throughout the year. The minimum level of reserves for the ongoing needs of
the charity is reviewed by the trustees on annual basis.
Plans for the future
During the Covid-19 pandemic the short term aim of the charity was to continue to offer its key
services based on funding received while restricting expenditure, Capital expenditure has
recommenced now the charity is back to normal operating conditions, work has started on the
construction of a playing fieldlmulti-purpose sports facility with the first phase costs incurred by the
charity and when funding is secured the next phase will be carried out. The long term aim remains
to maintain the level of funding from existing funders while accessing new funders.
Structure, governance and management
Drumduff & Drumnakilly Community Association is a company limited by guarantee with charitable
slalus, incorporated on the 1 st October 2001 and registered as a charity in Northern Ireland in 2015.
The company was established under Memorandum of Association that established the objects and
powers of the charitable company and is governed under its Articles of Association. In the event of
the winding up of the company each member is required to contribute no more than £1.
The trustees of the charity when elected serve until the next annual general meeting at which they
must be re-elected.
The management operate a system of internal control designed lo provide reasonable assurance,
but not absolute assurance against material misslatemenl or loss. They include the'.-
regular consideration by the trustees of progress reports regarding operational activities. These
are carried out detailing performance indicator levels such as participant numbers and financial
breakdowns.
delegation of authority and segregation of duties among staff.
identification and management of risks to which the charity is exposed.
In accordance with the Articles of Association, the members to retire by rotation shall be those who
have been longest in office since their last election, and the relevant motion will be put at the Annual
General Meeting. A retiring member shall be eligible for re-election.
Taxation status
The charitable company is recognised as a charity by HM Revenue and Customs. Accordingly, the
charitable company has availed of the exemptions contained in Chapter 3 Part 11 Corporation
Taxes Act 2010 and Section 256 Taxation of Chargeable Gains Act 1992.
Statement of directors, responsibilities
The directors are responsible for preparing the annual report and the financial statements in
accordance with applicable law and United Kingdom Generally Accepted Accounting Practice.

Drumduff & Drumnakill Communit Association
Directors, Re
ort for the
ear ended 30 Se
tember 2023
Company law requires the director5 to prepare financial statements for each financial year. Under
the law the directors have elected to prepare the financial statements in accordance with applicable
law and United Kingdom Generally Accepted Accounting Practice. Under company law the directors
must not approve the financial statements unless they are satisfied that they give a true and fair
view of affairs of the charity and of the surplus or deficit of the charity for that period. In preparing
these financial statements, the directors are required lo..
select suitable accounting policies and then apply them consislently.,
observe the methods and principles in the Charities SORP.,
make judgement5 and estimates that are reasonable and prudent.,
slate whether applicable UK accounting standards have been followed, subject to any material
departures disclosed and explained in the financial statements.,
prepare the financial statements on the going concern basis unless it is inappropriate to
presume that the company will continue in business.
The directors are responsible for keeping proper accounting records that are sufficient to show and
explain the company's transactions and disclose with reasonable accuracy at any time the financial
position of the charity and which enable them lo ensure that the financial statements comply with
the Companies Act 2006. 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.
Small company exemption
This report has been prepared in accordance with the provisions in Part 15 of the Companies Act
2006 applicable to companies subject to the small companies regime.
The directors are of the opinion the company is entitled to exemption from audit in accordance with
section 47512) and section 475(3) of the Companies Act 2006,
This report was approved by the board on 3 June 2024 and signed on its behalf.
Bernadette McElduff
Director
Kathleen Ward
Director