Charity Number: NIC102221
Drumgor Detached Youth Work Project
Annual Report and Unaudited Financial Statements
for the financial year ended 31 March 2023
ddywp fij
Daly Park & Company Ltd
Chartgred Accountants
4Carnegle Strget
Lurgan
Arniagh
BT66 6AS
Northern Ireland

Drumgor Detached Youth Work Project
CONTENTS
Page
Trustees, and Other Infomiation
Tnjstees. Report
Statement of Truslees, Responsibilities
10
Independent Examiner's Report
Statement of Financial A¢tivilies
12
Balance Sheet
13
Notesto the Financial Ststements
14-20

Drumgor Detached Youth Work Project
TRUSTEES. AND OTHER INFORMATION
Trusteès
Lisa H¢yJg
Edel Foy
Barry Mccrory
Donal O'Hagan
John Fox
Charlty Number In Northern Ireland
NIC102221
Prlncipal Addres$
Mount Zion House
Edward Street
Lurgan
Co. Amiagh
8T66 6DB
Northem Ireland
Indepondent Examiner
Daly Park & Company Ltd
Chartered Accountants
4 Carnegie Street
Lurgan
Armagh
BT66 6AS
Northem Ireland
Bankers
Danske Bank
Donegall Square Wesl
Belfast
Co. Anlrim
BTI 6JS
Northern Ireland
Solicitors
O'connor & Moriarty Solicitors
51 North Street
Lurgan
Co. Amiagh
BT67 9AG
Northern Ireland

Drumgor Detached Youth Work Project
TRUSTEES. REPORT
for the financial year ended 31 March 2023
The trustees present their Trustees, Report and the unaudited financial statements for the financial year ended 31
March 2023.
The financial slalements are prepared in accordance with the Charities Act (Northern Irel8ndl 2008, FRS 102 "The
Financial Reporting Standard applieable in the UK and Republic of Ireland" and Accounting and Reporting by
Charities= Slalement of Recommended Practi￿ applicable to charities preparing their financial slalements in
a¢¢ordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021.
The Trustees, Report Contains the infomialion required to be provided in the Trustees. Annual Report under the
Statement of Recommended Practi￿ {SORPI guidelines. The trustees of the charity are also charity Iruslees foT the
purpose of charity law and under the charity's constitution are known as members of the board of trustees.
In this report the trustees of Drumgor Detached Youth Work Project present a summary of its purpose. governance,
aclivilies. achievements and finances for the financial year 31 MarGh 2023.
The charity is a registered charity and although not obliged lo comply with the Slalement of Recommended Practice
applicable in the UK and Republic of Ireland FRS 102, the organisation has implemented ils recommendations
where relevant in these financial statements.
Mlsslon. Objectives and Stratsgy
Objectlves
Our Project focus, on three Priority areas '.
1. Engagement with those young people who are marginalised or'al r*sk' and lo re-integrate them back into their
communities
2. Engagement with communities to inerease their capacity and willingness lo stspport theiryoung people
3. Work strategically to influence policy and Practi￿ in our local area.
We do this by..
• Offering a pro-active and r&active supported detached youth work service ' Addressing the needs and wants
of young people.
Responding lo local community needs.
Combating so¢ial exclusion.
Promoting and developing good relations.
Giving young people the skill$. knowledge, self-esteem and opportunity lo 'Give Back. through ￿Mmunity
based projects.
Giving young people a voice We have built on meeting the needs of the young people through various
means of Partnership working that has become one of the most effective developmental strategies we
effectively ulilise lo underpin all of our work.
We now have working partneiships with many relevant agencies and funding bodies lo enhance and progress the
ever4emanding need of our unique service and the programmes we deliver.
Structur•, Governance and Management
Structure
Drumgor Detached Youth Work Project is an unincorporated charity and is goverrted by its Constitution. The day to
day activities ale overseen by the Trustees of the charity.

Drumgor Detached Youth Work Project
TRUSTEES, REPORT
for the financial year ended 31 March 2023
Trustses
The trustees who sen￿1 during the year were as follows '.
Barry Mccrory
Donal O'Hagan
Lisa Hogg
Edel Foy
John Fox
In accordance with the Constitution, the trustees retire by rotation and, being eligible, offer themselves for re-election.
Revlew ofActivitie$, A¢hiovgmgnt$ and Perfomiance
Throughout the 2022-23 year, we focused on reaching more young people and we were delighted that we had our
highest level of participation ever. We dirediy supported hundreds of young people. partnered with a range of youth
providers, statutory and voluntary organisalions. What an impa¢tful year il's beenl
In April we were delighted lo have been awarded a grant from the Coca Cola Thank You Fund. this grant was to
support and inspire a group of young people lo work towards completing a OCN L1 in Youth Work qualiffcalion. There
were a lolal of 16 senior members who actively participated and suecessfully completed this OCN L1. The vast
majority of these young people are aiming lo pursue a career within the youth work sector. a number of the young
people have alre8dy gained a voluntary position within a youth work setting.
A number of the young people who completed their OCN L1 in Youth Work are active membets of the youth committee,
they are al the forefront of the planning and delivery of our effective service. In April 2022 we held a strategic planning
Tesidenlial in Ballintoy for all of our Youth Committee members as well as staff. This was an opportunity for the young
people to express their views and opinions around the upcoming programmes. funding applications and an overall
insight into the upcoming months ahead. We also had a large number of young people gain other OCN qualifications
throughout the year, such as OCN L1 Health & Fitness. OCN L2 in Restorative Practices, OCN L1 in Choices &
Consequences. to name a few.
Our schools. intervention programmes eonlinued lo be operational throughout the year (excluding summer months)
within St. Ronan'5 College and Lismore College. These non-formal intervention programmes offered a number of
students the opportunity lo participate in 8 1-1 mentoring support session or small group work sessions lo address local
issues.
A fantastic day painting
our upcycled pallet
wo¢xlen planters
I ill illii,,Iii
St Ronans Group
. pktur•swithNIAS
' Param￿1¢ Eamon
It4rn1ng som¢ .
valu•bl• CPR %kiN$
WOr￿ng1nPZrtnersttiP
wfth St Ronan$College,
Lurgan and PCSPAB¢
The Youth JustlC8 Agency supported our diversionary programme which was mainty focused on reducing the anti-
social behaviour within the Mark Court and Taghnevan geographical areas. This programme had 30 active participants
who mel on a weekly basis and participated in a range of issue based workshops. including mental health awareness,
drugs and alcohol misuse and community safety awareness. This programme was proven to be very successful, which
saw a huge reduction of anti-social behaviour within the named areas.

Drumgor Detsched Youth Work Project
TRUSTEES, REPORT
for the financial year ended 31 March 2023
Through our working partnership with Youth Aetion Nl, we were delighted lo facilitate a free CSR training course for 14
young males aged 16-19 years old, who were not in education, employment or training. Following on from this we
facilitsted a number of employment sessions, which supported 12 young people lo gain either part-lime OT full-time
employment. These sessions included researching jobs, CV writing. filling out application ￿rrnS and preparation for
their interviews.
July saw a very well needed and highly successful event which we hosted in partnership with the local PSNI
neighbourhood teams Armagh. Banbrrdge and Craigavon PCSP and Northern Ireland Ambulanee Service. This event
was open to the public and seen attendan￿ from a large number of young people. parents and community and
voluntary workers. Due to the knife crime issues arising within the Craigavon and Lurgan geographical areas, this
event was very much welcomed from all members of the community.
The summer of 2022 saw a new and innovative 8-week summer intervention programme, which was supported by the
Youth Justice Agency. We devised a slruclured summer plan of educational and team buildings activities lo provide the
young men with opportunities tailored to their needs and interests. This summer diversionary programme was
implemented to steer the young people away from risk-taking behaviours and to provide them with positive
opportunities. The participants of the programme worked very hard throughout the summer planning a social action
proje¢l for their peers and other young people from the Lurgan and Craigavon areas. The young men came up with the
idea lo facililale a fun filled day which included a 5-a-side football lournamenl and a BBQ. This youlh-led event seen
over 120 young people in attendance and was a fantastic day all around. the programme participants re￿IVed fantastic
feedback from the loeal community for their exceptional social action project event.
August seen the start of our new Neighbourhood Renewal
programme. which was focused aiound health and well-
being. This group was facililaled in North Lurgan
Community Centre and operated one evening a week for a
lolal of 16 weeks. with over 30 young people aged 13-15
years old actively participating on a weekly basis. This
programme included a range of workshops and fitness
sessions focused around improving their overall health and
well-being. The feedback from the young people who
were involved in this group has been very positive. the
young people expressed they thoroughly enjoyed all the
sessions and fell that their physical and mentsl health
overall had been improved.
We were also Suc￿5sful in receiving Neighbourhood Renewal funding to facilitste an issue based programmed with
the Brownlow area. This programme was tailored to the needs of the group and they were al the forefront in the
planning of all the workshops. some of the issues that were raised throughout group discussions were gambling
addiction. drugs and alcohol misuse. mental health awareness and water safety, just lo name a few. Following on from
the group discussions the young people planned an event focused on addiction. gambling and the overall impact this
can have on our mental health. The young people organised lor GAA All Ireland Winner Oisin Meconville lo come
along as a guest speaker and speak very openly about his struggles and battles with gambling and addiction and how
he overcame these ballles. This event was open to all Membe￿ off the community, with over 80 people in attendance.
li)

Drumgor Detached Youth Work Project
TRUSTEES. REPORT
for the financial year ended 31 March 2023
December saw the beginning of our teenage girl's self-defence 8-week programme, which was supported by CIT & CRJI.
This programme was focused around exploring tips, techniques and strategies young girfs can put in place to ensure they
are stsying safe, whether il's when they are out walking alone or out socialising with friends. The young girls who
participated in this very positive programme developed many skills, while also enhancing their knowledge about self-
defenee and self-awareness and how lo become more vigilant and aware within their communities.
Girls keep ffj.
fit, Stay
safe
rlas5es.
Detached Youth Work Service
Our very popular detached youth work service continued lo be very effective and successful throughout the year, with our
teams engaging up lo 200 young people throughout one session. Through our detached youth work approach. we were
able lo engage with young people in their own environment rather than a formal setting. This service involved building
relationships on the streets. bridges. parks and other places where young people are known to gather. Our goal
throughout the year was lo connect with them, understand their needs, provide support and often address issues like
social inclusion. education, or personal development in a mts￿ informal and accessible manner.
Children in Need- Youth Development Officer
This was an extremely busy but influential year for our Youth Development Officerl
The youth development officer throughout the year oversaw all of our programmes, mentoring support sessions as well
as overseen our detsched youth work service. Throughout the year the Youth Development Officer supported a large
number of young people with gaining employment. through CV writing, filling out appliealion fomis and prepping and
preparing for interviews. The youth development officer engaged with young people lo support their personal, social and
educakn.onal development. Throughout the year. they planned and organised activities, offered guidance, addressed
challenges and created a positive environment for the children and young people to grow and thrive.
The youth development officer continued lo attend meetings. sub groups and conferences lo build Tapport with other
agencies lo ensure the staff team was conbnuing to deliver an effective serviee and lo assess the evolving needs of the
young people. They continued lo engage with young people who were isolated and Created positive opportunities for
them lo participate in to gain life skills.
On a regular basis the youth development officer received relerrals from a range of agencies and schools to support
young people who were deemed al risk of entering the criminal justice system and or misusing alcohol and drugs. This
was supported through our 1-1 menloiing programme.
The afterschool's project was also devised and facilitated by our youth development officer, these sessions operated on
a weekly basis and provided a wami, safe place for young people lo come along avail of homework or school Support.
ddywp
A huge thank you lo all our valued funders, partners and supporters for
your help and support throughout the year. No matter how big or small,
your support and funds help us make a real differen* in the lives of
the children and young people and the experiences we can offer them.
We provide a safe and brave space for children and young people lo
feel accepted. explore and Challenge the things that may hold them
back. Your commitrnent and generosity have played a pivotal role in
our youth work delivery, and we are thrilled to share the positive impact
il has had on our organisalion.
Afterschools
cLub Q
Tuesday & Wednesday5
3:30pm-5pm @ Mount Zlo
For 47g
13-16
""Homework support •
Hot chocolates
Snack5 ,/
Dkl knrrrLOr

Drumgor Detached Youth Work Project
TRUSTEES, REPORT
for the financial year ended 31 March 2023
Financlal R9view
The results for the financial year are sel out on page 8 and additional notes are provided showing income and
expenditure in greater detail.
Results and Dividends
Al the end of the financial year the charity has assets of £58.619 {2022 £26,632> and liabilities of £11,766 (2022 -
£11,042). The nel assets of the charity have increased by £31,263120221£2.02711.
Reserves Position and Policy
ReseNes Policy
The charity's policy is lo achieve a level of resources which matches the needs of the organisation both al the current
time and in the foreseeable future. The free resetves required should be sufficient to cover al least SK months
running costs. The trustees feel that these levels of reserves are essential lo enable the charity lo continue lo provide
its activities for the foreseeable future. the Teserves policy is an integral part of the charity's planning, budget and
forecasts.
Compliance wlth Se¢tor-Wlde Legislation and Standards
The charity engages pro-actively with legislation, standards and codes which are developed for the sector. Drumgor
Detached Youth Work Project subscribes to and is compliant with the following..
The Charities SORP {FRS 1021
Public Beneflt
DDYINP will provide a Detached Youth Work provision lo young people aged 10-18yrs in the Brownlow area. This
provision will offer pro active and reacbve support service to the marginalised or'al risk, young people and to try lo re-
integrate these young people back into their eommunilies. The Direct Benefit of this is the young people talk and
inleracl with the Detached Team and are involved from the start. ensuring that any pro active or reactive provision is
in response to the issues that the young people have. Staff complete nightly reports and attend regular team
meetings. lo help highlight and plan interventions in relation lo the issues that the young people have identrfied.
Private Benefit lo Trustees is the opportunity for family members to engage with the Detached Provision. this is
inadental.
DDYWP provid85 social and personal development programme$, classes. workshops, events ete. lo young people
aged 10 18yrs from the Brownlow Area. The Direct Benefit of this is the educational engagement with the
beneficiaries increasing and improving their knowledge and skill base lo make better life choiees. This will be
monitored with pre and post baselines and evaluated on an ongoing basis. The Private Benefit lo TTUStees Is the
ability to refer family members to these needs led programme$.
DDYWP also liaise and engage with Stakeholders within the Brownlow Area. The Direct Benefit of this is lo increase
the capacity and willingness, within the lo￿1 community. lo support the Ioc81 young people. Giving everyone a sense
of belonging and promote the participation of young people within their community. The Private Benefit lo Trustees IS
the opportunity to identify and highlight areas for engagement within the local area, as all Twstees ￿side andlor
have a personal intero51 within the Brownlow Area.
DDIWP works strategically to influence policy and piactice within the local area. DDYVVP staff and young people
attend and are members of a number of foTumslgroups and work in partnership with number of statutory. community
and voluntary groups. The Direct Benefit is ensuring that the young people have their voice heard al all levels
inclusive of Slalutory. Community and Voluntary. Working together, lo help improve the services and provisions
available lo young people. giving young people a sense of citizenship and help lo enhance community development.

Drumgor Detached Youth Work Project
TRUSTEES. REPORT
for the financi81 year ended 31 March 2023
The Private Benefit to TnJ5tees is the opportunities lo self- refer themselves or family members lo partners and
agencies
Approved by the Board of Trustees on 231d January 2024 and signed on Its behalf by:
Barry Mccrory
Trustee
Donal O'Hagan
Trustee
Barry Mccrory
D O'Hagan

Drumgor Detached Youth Work Project
STATEMENT OF TRUSTEES. RESPONSIBILITIES
for the financi81 year ended 31 March 2023
The trustees are responsible ft)r preparing the financial statements in accordance with applicable law and
regulations.
The law applicable to charities in Northem Ireland requires the trustees to prepare financial slalemenls for each
financial year which give a true and fail view of the assets, liabilities and financi81 position of the charity as al the
financial year end date and of the SUTplus or defi¢it of the charity and otherwise comply with the Charities A¢t
(Northern Ireland) 2008.
In preparing these financial slalemenls. the Iruslees are requlred lo-
select suitable accounting policies and apply them consislenlly.,
obseNe the methods and principles in the Charities SORP
make judgements and estimates Ihal are reasonable and prudent..
slate whether the financial statements have been prepared in accordance wtlh the relevant financial reportrng
framework. identify those slandards, and note the effect and the reasons for any material departure from those
standards., and
prepare the financial slalements on the going concem basis unless it is inappropriate lo presume that the charity
wlll continue in operalion.
The truslees confirm that they have complied wlth the above requirements in preparing the financial slalemenls.
As explalrted in note 3, slate whether the 8ppllcable in the UK and Republic of Ireland FRS 102 has been lollowed..
The trustees S￿ responsible for keeping adequate accounting records that are suffieienl to sh¢w and explain the
chaTily's transactions and disclose wilh ieasonable accuracy al any lirTte the financial position of the charity and
enable them lo ensure that the financial slalements comply with th8 Charilies Act (Northern Ireland) 2008. They are
also responsible for safeguarding the assets of the charlty and hence for taking reasonable steps for the prevention
and detection of fraud and other Irregularities.
Approved by the Board of Trustees on 231d January 2024 and slgned on Its behalf by:
Barry Mccrory
Trustee
Donal O'Hagan
Trustee
Barry Mccrory
10

Drumgor Detached Youth Work Project
INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF
TRUSTEES OF DRUMGOR DETACHED YOUTH WORK PROJECT
We have examined the financial ststements of the charity for the financial year ended 31 March 2023. which
comprise the Slalemenl of Financial Aclivilies, the Balance Sheet and the related notes.
Respective responsibilities of trustees and examiner
The eharity's Iruslees are responsible for the preparation of the financial ststemenls in accordance with the
requirements of the Charities Act {Northern Ireland} 2008. The charity's Iruslees consider that an audit is not
required for this financial year under the Charities Act {Northern Ireland) 2008 and that an independent examination
is required.
11 is our responsibility to..
examine the financial slalemenls under section 65 of the Charities Act..
follow the procedures laid down by the general Directions given by the Charity Commission for Northern Ireland
under section 65191{bl of the Charities Act". and
state whether particular matters have come to our attention.
Basis ot independent examiners report
We have examined your charity financial statements a$ required under section 65 of the Charities Act and our
examination was cariied out in accordance with the general Directions given by the Charity Commission for
Northern Ireland under section 6519llbl of the Charities Act. An examination includes a review of the accounting
records kept by the charity and a comparison of the financial statements presented with those records. 11 also
includes consideration of any unusual items or disclosures in the financial slalements and seeking explanations
from the trustees concerning any such matters. The prO￿dureS 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 'true and
fairf view and the report is limited lo those matters set out in the statement below.
In connection with our examination. no matter has eome to our attention which gives us cause lo believe that in, any
material respect..
accounting records were not kept in accordan￿ with section 63 of the Charities Act
the financial slalemenls do not accord with those aeeounling records
the financial statements have not been prepared in accordance with the Slalement of Recommended Practice
applicable to charities preparing their accounts in accordan￿ with the Financial Reporting Standard applicable in
the UK and Republic of Ireland IFRS1021
there is further infonnalion needed for a proper understanding of the accounts lo be reached.
Independent examlner's statement
no concerns
e drawn in t
ave come across no other matters in connection with the examination to which attention
rt in order to enable a proper understsnding of the financial statements lo be reached.
srep
.PARK & COMPANY LTD
red Accounknts
arnegie Street
Amagh
BT66 6AS
Northern Ireland
Date.. 23rd January 2024
11

Drumgor Detached Youth Work Project
STATEMENT OF FINANCIAL ACTIVITIES
for the financial year ended 31 March 2023
Unrestricted Restrlcted
Funds
Funds
2023
2023
Totsl Unrestricted Reslricled
Funds
Funds
2022
2022
Total
2023
2022
Notes
Income
Donations and legacies
Other trading activities
Investments
17.418
30
98.241
115,659
30
14,613
42,059
56,672
660
17
4.2
17
ToLIl income
17,448
98.241
115.689
15,290
42,059
57,349
Expendlture
Charitable activities
512
83,914
84A26
9.881
49.495
59,376
Net incomel(exp9nditure)
Transfers be￿een funds
16,936
14.327
31.263
5.409
17.4361
{2,0271
Net movement in funds
for the financial year
16,936
14.327
31,263
5.409
17.4361
12,0271
Reconciliation of funds
Balan￿S brought forward as
previousty stated
9.500
6,090
15,590
4,091
13,526
17,617
13
Prior Year Adjustment
6.090
{6,0901
Balances carried fonvard
at 31 March 2023
32.526
14.327
46,853
9.500
6,090
15,590
The Statement of Financial Activities includes all gains and losses recognised in the financial year.
All income and expenditure relate lo continuing activities.
The notes on pages 14 to 20 form part oflhe financial Statements
12

Drumgor Detached Youth Work Project
BALANCE SHEET
as at 31 March 2023
2023
Restated 21y22
Notes
CurrentAssets
Debtors
Cash at bank and in hand
1,432
57,187
721
25.911
58,619
26.632
Creditors: Amounts falling duewithin one year
10
{11,7661
(11,042)
Net CurrentAssets
46,853
15,590
Total Assets less Current Liabilities
46,853
15,590
Funds
Reslricled trust funds
General fvnd (unreslrictedl
14,327
32,526
15.590
Total funds
13
46,853
15,590
Approved by the Board of Trustees and authorised for Issue on 23rd January 2024 and signed on Its
behalf by
Barry Mocrory
Trustee
Donal O'Hagan
Trustee
Barry Mccrory
D O'Hagan
The notes on pages 14 to 20 forrn part ol the financial statements
13

Drumgor Detached Youth Work Project
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 March 2023
GENERAL INFORMATION
Drumgor Detached Youth Work Project is a charity incorporated in Northern Ireland. The registered Offi￿ of
the charity is Unil 20, CIDO Business Complex, Charles St￿et, Lurgan. Co. Amiagh, BT66 6HG, Northern
Ireland which is also the principal place of business of the charity. The financial slalemenls have been
presentsd in Pound Sterling 1£) which is also the fvnclional 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 chaiity's financial slatemenls.
Basls of preparation
The financial statements have been prepared under the historical cost convention. modified lo inelude
certain items al fair value. The financial statements have been prepared in accordance with the Slalemenl of
Recommended Praelice ISORPI "Accounting and Reporting by Charities preparing their accounts in
accordan￿ with the Financial Reporting Standard applicable in the UK and Republic of Ireland FRS 102"
As pemiitted by the Companies Act 2006. the charity has varied the standard formats in that act for the
ststemenl of Financial Activities and the Balance Sheet. Departures from the standard fomats are lo comply
with the requirements of the Charities SORP and are in complianee with section 4.7. 70.6 and 15.2 of that
SORP.
Statement of compliance
The financial slalemenls of the charity for the financial year ended 31 December 2017 have been prepared
on the going concern basis and in aecordance with the Slalemenl of Recommended Practice (SORP)
"Accounting and Reporting by Charities preparing their a￿ountS in accordance with the Financial Reporting
Standard applicable in the UK and Republic of Ireland FRS 102"
Fund accounting
The following are the categories of funds maintained..
Restrictgd funds
Reslricled 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.
Unrestricted funds
Unreslricled funds wnsisl of General and Designated fvnds.
- General funds represent amounts whi¢h are expendable at the discretion of the board. in furtherance of the
objectives of the charity.
Designated funds comprise unreslricled funds that the board has, al its discretion. set aside for particular
purposes. These designations have an adminislralivo purpose only, and do not legally restrict the board's
diserelion to apply the fund.
14

Drumgor Detached Youth Work Project
NOTES TO THE FINANCIAL STATEMENTS
continued
for the financial year ended 31 March 2023
Income
Income is recognised by inclusion in the Statement of Financial Activities only when the charity is legally
entitled to the income, performan￿ conditions attached lo the itemlsl of income have been mel, the amounts
involved can be measured with sufficient reliability and il is probable that the income will be received by the
Income from charitable activitles
Income from charitable aelivilies inciude income earned from the supply of services under conlraelual
arrangements and from perf0rrnan￿ related grants which have conditions that specfy the provision of
parti¢ular seNices to be provided by the charity. Income from government and other co-funders is recognised
when the charity is legally entitled lo the income because it is fulfilling the eondilions contained in the related
funding agreements. Where a grant is re￿iVed in advan￿, its recognition is deferred and included in
creditors. Vvhere entillemenl occurs before income is received, il is accrued in debtors.
Grants from govemmenls and other ¢o-funders typically include one of the following types of condth'ons..
Perfomance based conditions.. whereby the charity is conlraclually 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
grant agreement, it recognises the related expenditure, lo the extent that il is reimbursable by the donor. as
income.
-Time based conditions= whereby the charity is contractually entitled lo fvnding on the condition that tt is
Ltlilised in a particular period. In these cases the charity reeognises the ineome lo the extent it is utilised
within the period specified in the agreement.
In the absence of sueh conditions, assuming that receipt is probable and the amount can be reliably
measured, grant income is recognised once the charity is notified of enlillement.
Grants received towards capital expenditure are credited to the Statement of Fin8n¢ial Acliwties when
received or receivable, whichever is earlier.
Expendlture
Expenditure is analysed between costs of charitable activities and raising fvnds. The costs of each activity
are separately aceumulaled and disclosed. and analysed according lo their major eomponents. Expenditure
is recognised when a legal or conslruclive obligation exists as a result of a past event, a transfer of economie
benefits is required in settlement and the amount of the obligation can be reliably measured. Support costs
are those functions that assist the work of the charity bul eannol be attributed lo one activity. Such costs are
allocated to activities in proportion lo stsff time spent or other suitable measure for each activity.
Tanglble fixed assets and depreciation
Tangible fixed assets are slated at cost or at valuation. less accumulated depreciation. The charge lo
depreciation is calculated to write off the original cost or valuation of tangible fKed assets. less their
estimated residual value. over their expected useful lives as follows..
Fixtures. ffttsngs and equipment
15% Straight line
Debtors
Debtors are ￿COgniSed at the settlement amount due after any diseount offered. Prepayments are valued al
the amount prepaid net of any trade discounts due. Income recognised by the charity frorn government
agencies and other co-funders, but not yel received al ffnancial year end, is included in debtors.
Cash at bank and in hand
Cash al bank and in hand comprtses cash on deposit at bank5 requiring less than th￿e months, noti￿ of
withdrawal.
15

Drumgor Detached Youth Work Project
NOTES TO THE FINANCIAL STATEMENTS
continued
for the financial year ended 31 March 2023
Taxation and deferred taxation
No current or deferred laxalion arises as the charity has been granted charitable exemption. Irrecoverable
valued added lax is expensed as incurred.
Deferred lax is recognised in respect of all liming differences that have originated but not reversed al the
balance sheet dale where transactions or events have oceurred al that date that will Tesull in an obligation to
pay more lax in the future. or a right to pay less tax in the future. Timing differences are temporary
differences betsveen the charity's tsxable profits and its ￿SuIts as staled in the financial ststemenls.
Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated lo apply in the
periods in which the timing dIfferen￿S are expected to reverse. based on tax rates and laws that have been
enacted or substantively enacted by the balance sheet date.
GOING CONCERN
The financial statements have been prepared on the going concern basis as the trustees believe that no
material uncertainties exist. The Iruslees have considered the level of fvnds held and the expecied level of
income and expenditure for 12 months from authorising these financial slalemenls. The budgeted income
and expenditure is sufficient with the level of reserves for the charity lo be able lo continue as a going
COn￿rn.
INCOME
DONATIONS AND LEGACIES
Unrestricted Restrlcted
Funds
Funds
2023
Southem Health & Social Ca
15,189
15.189
30.951
21,723
8.399
14.613
30.451
8.615
BBC Children in Need
30,951
21.723
8.399
Education Authority
Amagh. Banbridge& Craigavon
District Council
1,500
Youth Action Nl
Youth Justice Agency
Community Restorative Justice
Ireland
1,493
9.950
9.950
2.229
3.595
4.304
9,333
2,229
ClearPHA
3.595
4,304
9,333
Cocacola
NIHE
TAK500
TNL Community Fund
9,152
9.152
17.418
98,241
115,659
56.672
￿2
OTHER TRADING ACTIVITIES
Unrestrlcted Restricted
Funds
Funds
2023
2022
Othertrading activitie$
30
30
660
INVESTMENTS
Unrestrlcted Restrfcted
Funds
Funds
2023
2022
Bank interest re¢eivod
17
16

Drumgor Detached Youth Work Project
NOTES TO THE FINANCIAL STATEMENTS
continued
for the financial year ended 31 Mareh 2023
EXPENDITURE
Direct
Other
Support
2023
2022
CHARITABLE ACTIVITIES
Costs
Costs
Costs
Expenditure on charitable activities
Governance Costs (Note 5.2)
78.473
5,953
84,426
57.961
1.415
78,473
5,953
84,426
59.376
GOVERNANCE COSTS
Support
Costs
2023
2022
InsuTan
2,149
414
2,149
414
Telephone
Legal & professional
Aceounlancy
Bank charges
Subscriptions
785
785
1,472
416
717
1,472
416
717
1,244
171
5,953
5,953
1.415
INVESTMENT AND OTHER INCOME
2023
2022
Bank interest
17
EMPLOYEESAND REMUNERATION
Number of employees
The average number of persons employed (including executive trusleesl during the financial year was as
follows..
2023
Number
2022
Number
Employees
10
The staff costs comprise:
2023
2022
Wages and salaries
51,238
33,704
17

Drumgor Detached Youth Work Project
NOTES TO THE FINANCIAL STATEMENTS
continued
for the financial year ended 31 March 2023
TANGIBLE FIXED ASSETS
Fixtures.
fittings and
equipment
Total
Cost
Al 31 March 2023
2S.089
25,089
Depreciation
At 31 March 2023
25,089
25,089
Net book value
Al 31 March 2023
18

Drumgor Detached Youth Work Project
NOTES TO THE FINANCIAL STATEMENTS
eontinued
for the financial year ended 31 March 2023
DEBTORS
2023
2022
Prepayments and accrued income
1.432
721
10.
CREDITORS
Amounts falling due wlthin one year
2023
2022
Taxation and social security costs (Note 721
Accruals and deferred income
5.776
5.990
6,794
4.248
11.766
11.042
11.
TAXATION AND SOCIAL SECURITY
2023
2022
Creditors..
PAYE I NI
5,776
6.794
12.
RESERVES
2023
2022
At 1 April 2022
Sutplus/lDeficill for the financial year
15.590
31,263
17.617
(2.0271
At 31 March 2023
46.853
15.590
13.
FUNDS
13.1 RECONCILIATION OF MOVEMENT IN FUNDS (restated
Unrestricted Restricted
Funds
Funds
Total
Funds
Al 1 April 2021
Movement during the financial year
4,091
11,499
13,526
113.5261
17.617
(2,0271
Al 31 Mareh 2022
Movement during the financial year
15.590
16,936
15,590
31,263
14,327
At 31 March 2023
32.526
14.327
46.853
19

Drumgor Detached Youth Work Project
NOTES TO THE FINANCIAL STATEMENTS
continued
for the financial year ended 31 March 2023
13.2 ANALYSIS OF MOVEMENTS ON FUNDS
Reststed Balance
1 April
2022
Income Expenditure
Transfers
between
funds
Balance
31 March
2023
Restricted funds
BBC Children in Need
Youth Justice Agency
Education Authority
Amiagh City. Banbridge &
Craigavon Borough Council
TNL Community Fund
Clear PHA
Coca Cola
NIHE
TAK500
30.951
9.950
21,723
8.399
30.951
9.950
21.723
8,399
9.152
3.S95
4,304
9.333
834
2,288
3,59S
2,342
6,864
1,SE2
4.667
834
98.241
83.914
14,327
Unrestricted funds
Unrestricted General
15,590
17.448
512
32.526
Total funds
15.590
115.689
84,426
46,853
13.2 ANALYSIS OF NET ASSETS BY FUND
Current Assets
Current Liabilities
Total
Reslricled funds
Unrestricted funds
14,327
44.292
14.327
32,526
111,7661
58,619
{11,766)
46,853
PRIOR YEAR ADJUSTMENT3803 20
During the preparation of the financial statements, the Trustees became aware that an amount of £6.090 relating
to salary costs had been mis8llocaled against general unrestricted reserves instead of against reslricled funds.
Given the maleTial nature and impact upon the financial statements. the Trustees decided lo coirect this by way
of a prior year adjustment. As a result the comparative figures in these financial statements and the opening
reserves have been reslaled.
14.
POST-BALANCE SHEET EVENTS
The￿ have been no significant events affecting the Charity since the financial yearend.
15.
INDEPENDENT EXAMINERS REMUNERATION
The independent examiners remuneration amounts lo an independent examination fee of £1,080 {2022
£1.0801. No other monies have been paid to Daly Park & Company Ltd.
16.
TRUSTEE REMUNERATION
The tru51ees did not ￿CeIve nor did they waive any remuneration during the current financial year. 12022
£nill.
20