Charity Nurnber: 101480 Company Number: Nl 041624 Drumduff & Drumnakill Communi Association Charitable Com an Limited b Guarantee Annual Re ort and Unaudited Financial Statements for the ear ended 30 Se tember 2025 Drumduff & Drumnakill Communi Re ort and financial statemen Contents Association Page Company inf0m￿tiOn Directors. report Independent examinerfs report to the diredors statement of finanrial activ￿eS statement of financial position Notes to the finanaal statemènts 9-14 Drumduff & Drumnaklll Communi Com Inforniation Association Diro¢tors Bernadette m¢E1dL￿ {Secretaryl Patrick Ward Breige Kelly Hugh Owens Mark Kdly Kathleen Ward Carrnel Mulltn Patrioa Owens Bridget Blathvell Elaine Conway Shirfey Rocks Hannah Oillon Gery Colton {re%gned 1 October 20241 R¢gist•red office 84 Bracky Road Sixmilecross Co. Tyrone BT79 9PH Buslness addres$ 84 Bracky Road Sixmilecross Co. Tyrone BTTg 9PH Company registration number Nl 041624 Charity rnglstrdtion numbtrr 101649 Indgpèndent examiners FMC Accountants 34 Market Street Slrabane Co. Tyrone BT82 8BH Bankers First Trust Bank 8 High Street Ornagh Co. Tyron$ BT78 1BH Drumduff & Drumnakill Co un Associ tion D5rectors' Re ortforth èar ended 30 S• tember 202S The directors. who are the trustees for the purpose of tharity Law, have pleasure in presenting their report and the unaudileble in the UK and Republic of Ireland FRS 102) {effe¢tive l JantJ8ry 2015). Trustees of the charity The trustees, wh) are also directors for the PUTpose of ￿MpanY law and who served during the year end and up to the date ol this report are as follows.. Bernadette McElduff {Seuetary) Patrick Ward Breioe Kellv Huqh Owens Mark Kellv Kathleen Ward Getry Colton (resigned 1 O¢tober 20241 carn￿1 Mullin Patricia Owens Bridget Bla(*well Elaine Conway Shirfey Rocks Hannah Diuon The reference and administration details ofthe charitsble (x)mpany are as shown on page 1. Objectives and Activtligs Objectives DrumdLrff and Drumnakilty Community Association endeavours to achieve long temi socAal and economic improvements for the whole community by a piocess of planning, creativity and acb"on. The charitable ¢ompanYs benefiuaries a￿ peop￿ in the Femianagh & Omagh District Council are8. The only private benefit flowing from this purpose is that a trustee will gain skills and kno￿edge through our education programme. Through this trustees gain skills which are transferable lo other setbngs. These be￿fftS are in(xdental and n￿SSary to ensure the benefit is piovided tr) our beneficiarie5. The objectives of the charitable company are as fr￿10￿. To advance educab"on". The direci benefits which llow from this purpose indude an increase in knowledge and skills of the inhabitants of our immediate and wider area thus enhan¢ing their employabilty and promots.on prospects. Other benefits flowing from thi5 purpose are increased confidence. So￿al interaction and sense of achievemenL These benefits will be evidenced by feedbath tJ)rough the compleb.on of evaluation lom)s by users and through observab.on and fa¢e-to-face cx)ntact. Preserve and protect health: The dire¢t beneffts Ythtth from this purpose indude a greater awareness of personal heallh and wellbeing and tethniques to achieve this, leading to improved physi(xl and mental %b*llbeing arwl inGreased selfesteem. These benefits ￿11 be evidenced by feedback from users through evaluab"¢)ns. face-ttrface contact and their interest in getting involved in future health related a(*"vrbes". and Provide facilities in Ihe interests of social Welfa￿ for recreation and other leisure time occ%Jpab'ons.' The dired benefits which flow from this purpose indude oppgrtunities for social interaction w5th peer and intergenerab.onal groups arKI engagement in recreational and leisure activities which enrich the lives ol inhabrtants in this rural area. The public can hire the premises lor their own actNitie5 whth is a resourn? for them. These benefits will be evidenced by fac&to-face conlaet wrth partiupants and their interest in fvrther events and acbvities oraanised wthin our centre. Drumduff Drumnakill C mmuni Directors. Re eare lati t mb•r 202S 30Se Activitles Drumduff and Drumnakilly Ccffimunity Assooation pro￿￿eS a range of ao*vrties to cater for the dentrfied needs ofthg community induding.. A weekly Pafent and Toddler groLtp for babiès. toddlers and their parents.. Weekly Youth Club to cater for children in the >18 year old group., Fortnightly Senior Citizens Group for a rarvJe of crafts. inf¢ymalion and advi￿ on health and other matters., Training courses to enhance employability and kyomotion prospects e.g.: a range of IT Courses to surt different a￿litieS, Food Hygien8 and First ￿d.. Recreational courses induding Flower AThanging. Painting. Gardening. Mixed Crafts and D8nryng'. Offer Health jnd Fitness Telaled a¢tiwiiès induding Yoga. Keep Fit. cIr￿lt Training. Zumba; Organisè social evenls al Easter, HaIl0¥￿n and Christmas as well a$ an annual festival whith allow members of the lrfal ¢ommunty and beyoThJ to tx)mg tQggther in a sodal setting and parts'cipale in a variety of inlergenerational events.. Hire out charitable company's premises lo commLtnty rnembers for a range of events and the inc4Jmè oeneraled is reinvested in th8 running of our organisation and its programmes; Host 6nvironm6ntal visits by individuals ènd groups inclvding scthc¥J$ to our Mountsln Viow Environmental Trail lo Study and enjoy the wldlile of the arga. Publle Beneflt St4t•m•nt The directors of Drumduff and Drurnnakilty Community Assoc?at￿ o)nflm that they have complied wih their duties under sectson 4161 of Ihe Chafitie$ Aci (Northem Irèlandl 2008 to have regard lo the Charity Commission lor Northem Ireland's guidance on public benefit and that th publi¢ benefit requirgmenl has infomied the actryilies of Ihe charitsbl8 company in the year 8nd8d 30 September 2￿25. Achlevoments and PerfOrn￿nce The charitable eompany continue5 to receive fvnding from local bodies and uUlise$ these funds lo run events through the course of the year. During the year ihe charitablg company continued to meet ils performance objectives lo benefft the I(￿ ojfflmunity. Fln8n¢lal Porforman¢e The company is a charita￿e organtsaticffl. The results for the year are ¥el OLrt in detail on pages 7 10 15. The ¢hariiable ￿MpanY reluined ntrt wlW)ing defvt of resources for the year of £9,184 12024- net outw'ng resourcos of £34,670). AI 30 September 2025. the total funds of Ihe tharitable o)mpany amounted to £171.494 12024 - £180,658) comprising restrided funds of £97.387 and unreslricted fvn¢J$ of £74,107 Prinopal sources of funding and how U)i$ has sup￿rted the key objecb.vgs of the charitable ts)mpany are disdosed in the notes to the financial slal¢ments. R￿•￿03 Pollcy While funding for tho charl￿$ oye a¢Uvitses is sècured untsl 2026. tho Charity needs to establish a reserves policy to have sufficient cash resèrves shoukl the company experience cash flow problems or costs involved in any polenb.al wind up of Iho company. Drumduff & Drumnakil Oirecto 'Rt ort for rnmunl èar end Ass tlon r 2025 It is recxjmmended that Teserves equivalent lo h¥elve months. running costs lor core acb'vities together with anticspated improvements to fix￿ assets be retained. The tsrget set and maintsined for this in the current year is £20.300. The level of reserves are reviewed by the directors and m8n8gement regularly throughout the year. The minimum level of resèrves lor the ongoing need$ ol the Charity is reviewed by the truslees on anrbual basis. Plans for the futur• The bng temi airn remains lo maintain the level of funding from existing ftjnders while accessing new funders. The Ltharity a150 aim to increase Sett generated in¢omè by increasing income from renta ol premlsgs to third parties. Stru¢turn. g0￿MOn¢• and managgmont Drumduff & Drumnakilly Community Assouation is a company limited by gu8r8ntee wrth charitable slalus, incorporated on the 1st October 2001 and re9lStered as a charity in Northem Ireland in 2015. The company was estsblishad under Memorandum of Assooation that estsblished the objects and powers of the charitable company and is govemed under its Articles of Associalion. In the event of the winding up ol the company each member is required to contribute no more than £1. The trustees of thfj charity wb¢n elfjcted serve until the next annual 98noral meètirwJ at which thgy musl be ￿-$lected. The management operate a sy$lem ol inlemal control designed lo provide reasonable assuran￿, bul not absolute assufance against material misstslemenl or lo$s. They include the;_ regular considerab.on by the trustees of progress reports regarding opefabonal a¢¢lvlti88. Those are carried out detailing porformarKe Indicator levels SLth as pth'apanl numbers and finanaal breakdowns. - delegation of authority and segregation of duties among staff. idenlrficats'on and management of risks lo which the charity is exposed. In accordan¢8 with the ArtJ'de$ ol AssorAation, Ihe memhrs to retsra by rotation shall ￿ tho$9 who have baen longest in office Since thwr lasl election, and th8 relevant motion wll be pul al the Annual General Meetsng. A retirbng momber sh•ll ba 81igibJe for r￿le¢ll0n. Tax4tlon •tatu• The charilablg company is recognised as a charity by HM Revenw and Customs. Accordlngly, the charitable company has availed of the exemptions cmtsined in Chapter 3 Part 11 Corporation Taxes Act 2010 and Sedion 256 Taxation of Charggablg Gains Act 1992. ststoment of dlr•¢tors' rosponsibilitl The directors are responsible for preparing Ihe ￿nUal rgport and the finandal $latgm8nts I accordance with applicable law and unit￿ Kingdom G•nerally A￿pted Accounting PractSce. Company law requires tho drectors lo prepare ffinarK*l slalements tor eath finawal year. Under the law the directors have elected lo prepare the finanaal slalements in accordance with applicable law and United Kingdom Generally Accgplgd Accounting Pra¢beè. Under company law the directors musl not approve the financial 5ts1ements unless they are satssfied that they give a true and fair view of affairs ol the tharity and ol thg surplus or defityl of thg charity for that perlod. In preparing these financAal ststements, Ihe dire(a¢ys are required lo.. select suitable accounting poliaes and then apply them u)n$is1gnUy: obserye the methods and prin0￿e$ in the Charities SORP,. • make judge￿￿nts and esiimates that are reasonable and Prudentr state whether applicable UK ac¢ounts"ng st8ndards have been follo4b*d, Subject to any material departures disclosed 8nd eXp￿Ined in the financ4al stalements.. Drumduff & Drumnakill Directors, Re ort for mm nl ear end lat50 b r2025 prepare the financial slalements on the going concern basis unless il 1$ inappropriate lo presume that the company will conlbnue In busingss. The directors are responsible lor keeping proper accounting records that are sufficient to show and explain the companys transactions and disclose with reasonable accura¢y at any time the financial position ol the charity and which enable them lo ensure that the financial statements comply wilh the Comp8nies Act 2006. They are also responsible for safeguarding th8 asset5 of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Small company exemptlon This report h85 been prepared in accordance with the provisions in Part 15 of the Companies Act 20C6 applicable to companies subject lo the small comp8nies regime. The directors are of tho opinion the company 15 enb'lled to exempts'on from audit in accordance with section 475121 and Secb'on 47513101 ihe Companies Act 2006. This report was approved by the board on 8 June 2026 8nd signed on ils behalf, Bernadett• M¢Elduff Director Kathleen Vlard Director Drumduff & Drumnakllly Community Association Indep¢ndgnt •xaminerfs report to thè members of Drumduff & Drumnakilly Community Association on thè unaudited financial statements for thè year end(xl 30 September 2025 We report on the financial statements of the company for the year ended 30 September 2025 vthich are set oui on pages 7 10 14. R&spective Respon$ibilTties of DirectQf5 and Independent Examiner As the charitable companys direciors, who are the trustees for the purpose of charity law, you are responsible for the preparab.on of the finanryal statements in a￿ordanCe with the requirements of the Companies Act 20C6. Having satisfied ourselves that the charitsble Company is not subFct lo audit under company law. and is eligible for independenl examination. rf( is our r¢sponsibilty to.. examine the accounts under seth.on 65 of the Charities Act (Northem Ireland) 2008". follow the procedures laid down in the general direGbons gNen by the charity oJmmission for Northem Ireland under section 6519llb} of the Charibes Act (Northern Ireland) 2008., and • 3ts1e whèther particular matters have ￿me to our attention Basis of Independent Examinerfs Report We have examined your ¢haritable companys financtal ststements as requifed under section 65 of the Charities Act INorthem I￿land) 2008 anLI our examination was carried out in ac(x)rdance with the general directions given by the Charity Commission fof Northem Iieland under secb.on 6519llbl of the Charities Act (Northern Ireland) 2008. The examination included a review of the acwunb.ng records kept by the chartsble company and a comparison of the accounts presented wth those records. It also includes considerab"()n of any unusual items or disclosures in the a¢￿￿nts. and seeking explanations from you 8$ a charrtable company directors concemin9 any such matte[5. Our role is to state whether any material matters have con* to our attenb.on giving Lts cause to believe.. that accounting records were not kept in accordance with section 386 of the Companies Act 2006,. or that the accounts do not accord with those accounting records," or that the accounts do not comply ￿th the accounting requirements of sèdion 396 of the Companies Act 2006 and wth the methods and primp￿5 of the charib.es Stslement of Recommended Practice applicable to charities preparing their aw?unts in accordance vjth the Financyal Reporbng Standard aDO1icable in the UK and ReDublic of Ireland". or that there is fvrther inf0M￿tion needed for a propar uThJe(standir¥J of the accounts to be reached. Indep8ndent Examinerfs Statèment We have completed our examination and have no concems in respect of the matters listed above and. in connection with following the ¢Jirections of the Charity Commission for Northem Ireland, we have found no matters that require drawing to your attenb"on. FMC Accountants Chartered Acwuntants and Slattjtory Auditors 34 Market StreeL Strabane, Co. Tyrone. BT82 8BH. 8 June 2026 Drumduff & Drumnakill Communi Assoclation Statement of financial activities incor oratin thg income and ex for the ear ended 30 Se tembgr 2025 enditure account No iknted Restrlcted fund funds 2025 24 Incorning resources from charitable activitie 14,720 14,720 5.257 Incoming ￿sOurceS from generating lunds.. Donations and lega¢ie$ Tiading Income 4,154 5,592 4,154 5,592 4,692 6.868 Total incoming resources 9,746 14,720 24,466 16,817 Resources expended Charitabl8 activities 12.237 20,593 32.830 50,637 Govemance costs 800 8(X) 850 Total resour￿8 expended 13.037 20,593 33,630 51,487 Net ineomlnglloutgoingl rèsources befor• transfers 13,2911 {5,8731 19,1641 134,6701 Transfers between funds 9,714 19,7141 Net inwrninglloutgoingl resources for the year 6,423 115,5871 19,1641 134,6701 Total funds brought forward 67,168 113.490 180,658 215,328 I funds carrle forwaril 73,591 97.903 171,494 180,658 The charity has no recognised gains or losses other than those shown in the statement of financial aciivitie5 in the above finanrial period and there have been no discontinued activities or acquis11ions in this period. The fiotes on pages 9 to 14 form an Integral part of these financlal slatemenls. Drumduff & Drumnakill Communi Statement of Flnancial Positlon asat30Se tember 2025 Associati No 2025 2024 Fixed assets Tangible assets 10 146.110 166,950 Current asBets Debtors Cash at bank and In hand 2,878 23,565 26,441 4.441 12.876 17.317 Credilors.. amounts falling duo wlthin ono y¥ar 12 11.057) 13,6091. Not current ass•ts 25,384 13,708 N•t 0$80ts 171494 180,658 Funds Roslricted fund8 General funds Designated funds 14 15 15 97,903 63,291 20,300 113,490 46,868 20.300 Shar&holders' fund¥ 171494 180.858 For th• year ended 30 September 2025 the company waB ènlilled to exemption from the r•quiremenl lo obtain an audit under sectlon 477 of the Companles Aol 2008 relating lo small compani¥$. No members hav8 requlrtrd the ¢gmpany lo ¢blain an audit of Ils accounts for th• yoar ended 30 S&ptember 2025 In a¢¢ordance wlth wtlon 478 of th6 Companies A¢1 2008. The directors a¢knowledge Ihelr responsibilities for complying Wlth the requirements of the Companles Ac12006 with re$pecl to accounting record$ and the preparation of accounts. These 8c¢ounts have be&n prepared in accordance with Ihg provisions in Charlli¥$ (Accounts and Report$l Regulations (Northern Ireland) 2015 and Part 15 of the Companies Act 2006 applicabltr lo Companie5 8ublgcl to the 3ma11 companies regimg. Bernadette McElduff Director Kathleen Ward Director Approved by th• board on 6 June 2026 Company Rggl$tered numbgr: Nl 041624 The n¢t•s on pages 9 to 14 form an integral part ofth¢$8 flnanclal statements. Dru ff&Drum Comrnunl Notes to the Financlal Ststemen rthe ear end 30Se temb r 2025 oclation The principal accounting poliGie$ adopted, judgements and key sources of estimation unc8rtainly in tha preparation olthe finan¢ial statèments are as fo]l¢ws'. al Basls ofpreparatson The finan¢lal slat8m8nls have been prepared In accortlance with Accounllno anLI Reporhng by Charities- Statement of Recomm8nd8d Pr8Glice applicab￿ to charitBs preparing their accounts in accoi(lance with the Financial Reporting standard appll¢able in the UK and Republic of Ireland IFRS 1021 leffeclive l January 20151 Ichariliè$ SORP IFRS 10211. the FinanGial Reporting Standaid 8ppliGablo in the UK gnd R¢public of Ireland IFRS 1021 and th? Cornpanie5 A¢1 2006. Drumduff & Drumnakilly Community As$oci81ion rneels the definillon of a public b8n&fil enllty 4$ defined by FRS 102. Assets and liabililles ara initially recognised 41 historical co81 or tran59Glion value unle55 olhetwi$e $tated in the ￿levant accountlng pollcy notes. The charltsbl? cornpony has 8ppli8d Updaie Bul*tin 1 a$ published on 2 Febnjary 2016 and doos not a cash now $14lemenl on the ground$ that il 1$ applying FRS 102 Soctlon tA. bl R8conclllatlon wlth prevlous GM•r8lly Accepted Accounllnp Pr8oWc• In pr¥paring the 8c¢ount$, the Iruslee$ hèv¢ consldered whether in 8pplying th• accounting policie$ quired by FRS 102 and the Chaiilies SORP FRS 102 th8 re818lement of comparatlv8 Item5 WIS required. ¢1 Prep8rallon of accoun1$ on * golng concem b4sl The Charity reportod a defial of £9,164 lor the ye8r. The dlreclors are ol the vl8w Ih8t th• Immedléle future ol the ¢harlly Is secul& for th8 12 10 18 rnonths and th•1 on this basis th• ¢h•¢ily 1$ 8 going conG6m The charity ha$ $lgniflcanl reMNes In place lo pro￿de 88rylc•• •nd molnlaln charlty oblfr¢liv¢$. Th? uncertaln oconomlc outlook and Continued compelitKn from other ¢h8ri118s fer lundlryJ 1$ a signifi¢8nt area ol fln8nclo1 uncertalnly whlr* the directors hav8 mitigated by remalnlng In regul*r niad wllh loc&1 authorIt￿# and funder8 to aecurt Ih?ir ongoing fln8ncS•l Support and grant funding. dl Incomln# r•source All incoming re50ur¢a8 are Included In the stalfrrnonl oi financial activities when the Gharity 1$ entllled lo the in¢ome and Ihe 8rn¢unl ¢an be quantified with reasonablo accuracy. Th8 f¢llciwln9 speciflc pollcle$ ore applled lo p8rttular categorie5 of income.. Voluntary Incorn• 1$ r¢celved by way of grAnts, donallons and glfts and 1$ In¢ludod In full In th• 618lem¢nl of flnanciol •cllv11188 when th• choilly Is l?g8lly entit￿￿ lo the income ond the amount c#n b• quanlilh8d with re¥$on8ble accura¢y. Gr8nt$ lor tha purpoye ol ¢aplta1 axponditure 1$ in¢luded In lull in the stqtsment oi finandal activi1￿5 when the charity 1$ *gally entitled to the Incom• ond th• •mount can b• qu•ntirh8d wlth reasonsble a¢¢uracy. Inve$tm8nl income Is In¢luded when recelvabk. - IrKomlng re$our¢e5 from ¢haritabla trading 8ctivilie$ aro s¢eounled for when eamod. ?) Exp8ndlturn Expendiluie is recoonlsed once thor• 1$ a legal or con$lrucllv8 obligation lo m8k8 a payment to Ihiid party, il 15 probable that settlement ￿11 be required and the amount of the obllgalion can b• me8$ur8d r8118bly. Expenditure 15 classif*d under the ftsll¢wing activity heading$.' Costs of ¢harilable aclivilie$ includas the costs ¢f tiaining programmes delivered. Gommer¢iql trading and other ¢ducaliona5 activit￿$ undertaken lo further thè purpo$e$ of the charity and their associated 8UPPOrt ¢osis. - Governanca coBIs represents those tsms reqUI￿d to 8udil and report en the charity acllvltio$. Drumduff & Dru kill Communl Not85 to thè Flnanclal Statemen1$ for the ear Ènded 30 Se tem r 2025 ociatlon Fund8ccounling The Charity has types of fund$ for which il 1$ fy$p0nsib￿.. 111 Unre5tricled fund5 the unreslricied ftjnd 1$ under the control of the Board of D1￿ctorS, to b8 Sed in the furtherance of the objectives of the charity. 121 Reslricled lunds- tha reslrKted fund r8prasenls donations and gran15 re¢eived whère the donor ha8 imposed restri¢b'on$ en the use cf the funds which pfelggally binding On the soard of Directors. Designated funds are unre5tridéd or restricted fund$ of the charity whlch the dir8ctor5 have deC￿¢d 31 their d18cr8lion to set asKIo lo use for a 5peGifi¢ purpose. gl f8ngible Ilxed 0s$8ts Indlvldual fixed 855els co$ling In excess ef £1.000 c&pilall$ed at Cost find aro depreclalea ovgr thelr estlmaled useful econom1¢ lives. h) Deprec18tion Depfy¢latlon has been provlded al thé following rate8 in order to wnle off the 8ssel$ ove( th8Sr estirnaled useful livei, Land and property Fixture$ and fillings 4% straight lin• 25% r8du¢lng balance 11 Inv¢slments Fixed asset Inve$lrn8nt8 oré valued at tholr mBrk8t Value. 11 DeblorJ Trade and elhor dobtoi$ are recogni50d at the $eltl•rnent omount du8 after any Ifode d￿MUnt off•roa. Prep8ymonl$ oro volu8d at th8 gmounl propsid not ol any trada dlscounls due, kl C8sh •1 b8nlr and In hand ¢8$h al bank and ¢a$h In hand Includes ¢p$h •nd $hort term hlghly liquid investments *llh g $hort maturity of thme month$ or L88& frorn the date ol acquillllon oi opening of the deposlt or 8lmllgr a¢¢ount. 11 Crvdllou *ndpmvlslon¥ Cr8dilor5 8nd provlslons Bre reGogni$ed wheie the charity has 8 preyenl Obl￿70110n rg$ulllng fiom past event Ihal will probably rejull in thg Iran8fer of funds lo a third pariy and the amount due lo 581116 the obligation can be measured or estimated reliably. Creditor5 And provl$lon$ arg normally iecognised Bl Ih01r $¢lti8ment arnounl •ft•r ollowing for 4ny trade discoun15 due. ml frans8cllons In lorelgn ¢urrencles Tran5aclion$ in foreign cuirenci?$ are re￿rded al th6 rote rullng at the dalo of the Ir8n8action. Monetary 8ssel$ and Ilablllties denomlnated In foreign ¢urrenclas are tran$lole¢ Ot the r8te of excharwJè ruling 41 Ihe balance sheet dale. All difference¥ are tok¢n to the profil and lo$$ a¢￿unt. ¢1 Gr8nl Income Incolne from governfflonl thnd other grants 80 re¢oonI5ed It falr value wh8n the charlty has enlillemenl aNar any perf0rnan￿ condilions havé b8en mel, it 1$ pr0ts8b￿ th81 the income wlll be ceived and the amount be me45ured reliably. If entitlement Is nol mel then these amount5 ar• deferred. pl T•x4tton A8 a charily. the charllabK8 cornpany 1$ not Ilabl? to COrporat￿n Tax. 10 Drumduff Drumnakil Communi Notes to the Financial Ststements ear ende tember 2025 Association 2 Legal status of th8 Charlty The charty is 3 cornpany Imited by guarantee aThJ has no share capital. In the event of the charrty being wtyjnd up. the liabilrty in resF¢ct oltlE guarantee ks Imrted to £5 per ￿￿[￿berOf the charity. in resources Unrnstsi un Fe￿ana9￿ & Omagh D￿trICt Count>1 SI￿ve Divena Community Fund (Greerthal ￿Kw￿dI DAERA Rural Affairs DNiSK)n DAERA Rural Micro Capital Arts Coun(xl of Northem Ireland 1.101 11.923 2.690 11.923 1.999 1.696 568 5.257 14.720 14.720 Income rn dona110n Bazaar and festivals Sponsorship and donatK)ns Interest recewed 3,374 3.374 777 4,140 550 Income from Iradin Fitne5S Surte ￿nI Hall and cc*nputer suite rent NIEIROCS Other ¢ourses Parent and toddler group Sumrner $¢heme ities 1.792 2.409 319 925 147 1.792 1,625 2.247 1.486 319 925 147 275 350 6.868 i$ofex on charftsbl8 actyvities 25 2024 lunds fvnds Bazaar Equipment expensed Froject expense$ Youth club ar￿ parent & tojdkr Hospitslily and Gatering Cours& expenses Event and excuf5ion eypense5 ght and heat Insurance Office costs Te￿Phone and intemet Repairs and maintenan¢ PropÈrty and water rates Legal and Profess￿nal costs_ Oth Bank interest and cknar9es Sundry Depreciation 328 1,019 120 150 6.479 995 1.793 3,710 2,291 1,763 518 4.779 1.705 131 747 2,358 1.763 744 2,717 744 2.717 190 28 170 515 22,835 32.830 28 170 515 3.035 12.237 514 22.855 50.837 19,800 20.593 Drumduff & Drumnaklll Communi Notes to the Financial Statemen for the ended 30 S tember 2025 c￿tiOn tri Independent •Xami￿r remun8ratsJn 8CQ 850 ndem The eharilable company did not have any •mploy8¢s th¢ >*ar. Th¢ dir•¢tors received nor waN¢d any remun•r¥￿ or oth8f bon•ffts durkng the ￿8r. nden xami Th• independent ex•minef$ remuneraih)A arrK)wts to an IndepgNl•nt exarnination fe• of £8ty) 12024. £8001 The 1$ dalmiThJ tax •xerylh)n to th• •thnt IhAI anwor 94kn1 •r¢ applubkry and apply to choritab&ry pup)8•1 onty. nd and b¥Wlng• Flxtur •nd fltiln Total Colt Al 1 October 2024 Additions AI 30 S8pi•mb•r 2025 104.333 1.995 106.328 626.597 1.995 628.592 522.264 D•p￿¢￿￿tsn Al l Odober 2024 Charg8 for Ihe yoor AI 30 Seplethr 2025 360.927 20.891 98.720 459.647 22.835 482.482 100.864 N•t book valu• AI 30 Sepiemb¢r 202$ 140,446 146.110 AI 30 Seplembor 2024 161,337 166.950 11 Trade deblorn Olher lax and social S•VJFty ¢osts Piepayments 826 25 2,025 234 4.441 12 Drumduff mnakill C ni Nole$ to the Financial Ststements ear ended 3 tember 2025 As50Ciatlo 12 Credoto 2024 Bank loans, overdrats ar￿ ¢redrt cards Trntle ¢r8ditors 81 2.678 850 257 1.057 13 There k5 a Gonlingent liability to rtpoy 811 grant tlw not ￿ thstn"tyJted under th term5 of Ihe Var￿U8 initiatwes. The ¢kn¢dcrfs do not anWl• any mpa>17wnl faNir¥J due uTrJer th• t8rn15 on Y4hi¢h gfants wer• rec¢ived. A debenture exists In lavour of th? Northem Ireland Rural Dov•knpm&ni Counol seojring the lartd and property of tho challlabkn ¢4>mpany with • fixed fioats'rv4 ¢hargo 0¥8r tha a588ts of th• chaiitable company. Balance at 1 October 2024 Surpluslldeficill for ￿Or Tr¥nsl•r bth*8n funds BaLqnc8 at 30 Sopt8mt4r 2025 111.287 119.8001 16,3331 85.154 2.203 13.927 13.381 113.490 15.8731 19.7141 s7.￿3 Tho fixed 85Set fvnd 1$ made up C+f granls luTrJed ￿￿nt a machintrry. offr* equlpm?nt and provernents 10 prowty. ￿s$ exwndrtU￿ and dewedotb)n, whe¥• the fvnding teftni ha¥• nol expjrod. Th• bi¥akdv*bn of th¥J fund ty •• fdkn¥8'. Bal 105.744 RuTal Development C¢ywl Sliev¢ DNena- Ornagh Fotum Slleve Diven4. Ornagh Fofwi DAERA Rural Aff8irs DNk8ion Fermanagh & Omagh OislFic¢ Coun DAERA Rural Affairs DNi$ion DAERA Rvral Micro Captsl Granl Balance at 30 September 2025 (26.4361 12501 12291 (2071 11791 12861 12421 79.308 750 571 707 610 1.754 1.454 914 789 2.040 1.696 85154 13 Drumduff & Drumnaklll Communi Note$ to the Financial Statemen for the ear ended 30 Se tember 2025 Assoclatl The nel a55els fund conslsls of monies recewabb at 30 September 2025 and mon*$ heltl, bul not yet spent for restrided purpos￿. nr Transfers betNeen w$trlcted funds and unreslri¢ied funds are compkled to account for.. Variations in depreciation amount of asset5 reflecting the difference between the amount allrlbulable lo the peiiod of th8 restriction and the lolal depreaalion period of the 8$$et - timlng varklions between expendilure of grant income and fundmg receipt. na ner shflow Bal8nCg at 1 October 2024 46,8fj8 13,2911 9,714 20,300 67.168 13.2911 9.714 Tran5fei between Ivnd$ Bo18nc8 at 30 September 2025 20 300 D•$l9nobd funds havo been Sot 88id8 for th8 followlng purpo$•i.' C•$hn¢w reserve- to ensure that the company can meet it5 debt$ ¥$ Ih•y l•ll due. In Ihe event th*t P8ymoni$ by lund818 are delayed or where c05tS Bfe met r?tr05P•Ctively. 10 Tanglole flxed ss$els Invo$iment 888818 Current asse15 85.154 54.348 8,608 14S,110 12.749 13.892 26,441 11,0671 Amounts falling due aft•r 1 yoar Ba14nv at 30 September 2025 97.903 53,291 20 300 171494 The company is limited by guar•nte?. There Is no uttlm4t9 controlllng party. 14