Charity Number- NIC102221 ddywp (ij Drumgor Detached Youth Work Project Annual Report and Unaudited Financial Statements for the financial year ended 31 March 2025 Daly Park & Company Ltd Chartered Accountants 4 Camegie Streot Lurgan CoAm)agh BT66 6AS
Drumgor Detached Youth Work Project CONTENTS Page Trustees, and Other Information Trustees, Report Statement of Trustees, Responsibilities 10 Independent Examinerfs Report 11 Statement of Financial Activities 12 Balance Sheet 13 Notes to the Financial Statements 14-18
Drumgor Detached Youth Work Project TRUSTEES. AND OTHER INFORMATION Trustees Lisa Hogg Edel Foy Barry Mccrory Donal O'Hagan John Fox Charity Number in Northern Ireland NIC102221 Principal Address Mount Zion House Edward Street Lurgan Co. Amiagh BT66 6DD Northern Ireland Independent Examiner Daly Park & Company Ltd Chartered Accounlanls 4 Carnegie Street Lurgan CoArmagh 8T66 6AS Principal Bankers Danske Bank Donegall Squarewesl Belfast Co. Anlrim BT16JS Northern Ireland
Drumgor Detached Youth Work Project TRUSTEES. REPORT for the financial year ended 31 March 2025 The trustees present their Trustees, Report and the unaudited financial slalemenls for the financial year ended 31 March 2025. The finanaal slalemenls are prepared in accordance with the Charities Act (Northern Ireland) 2008. FRS 102 'Tre Financial Reporting Standard applicable in the UK and Republic of Ireland" and Accounting and Reporting by Charities." Slalemenl of Recomrnended Practice applicable lo charities preparing their financial slalemenls in accordance wf(h the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021. The Trustees, Report contains the information required lo be provided in the Trustees. Annual Report under the Slalernenl of Recornmended Practice ISORPI guideline5. The Iruslees of the charity are also charity Iruslees for the purpose of charity law and under the charity's conslilulion are known as members of the board of Iruslees. In this report the Iruslees of Drumgor Detached Youth Work Project present a summary of ils purpose, govemance, activities, achievernents and finanS for the financial year 31 March 2025. The charity is a registered charity and although not tsbliged lo comply with the Slalemenl of Rectsmmended Practice applicable in the UK and Republic of Ireland FRS 102, the organisalion has implemented 115 recommendations where relevant in these financial slalemenls. Misslon. Objectives and Strategy Objectives Our Project focus. on three Priority areas 1. Engagémont with those young people who are marginalised or 'al risk, and lo re-integrate them back into their communities 2. Engagement with communilies lo increase their capacity and willingness lo support their young people and lo 3. Work slralegically lo influence policy and practice in our local area. We do this by.. Offering a pro-active and re-active supported detached youth work service . Addressing the needs and wan15 ofyoung peop Responding lo local community needs. Combating social exclusion Promoting and developing good relations. Giving young people the skills. knowkdge. self-esleem and opportunfy lo 'Give Back, through community-based proje¢ls Giving young people a voice We have built on meeting the needs of the young people through various rneans of Partnership working that has become one of the most effective developrnenlal slralegie5 we effeclivety ulilise to underpin all of our work. We now have wotking partnerships with many relevant agencies and funding bodies lo enhance and progress the ever-demanding need ol our unique service and the programmes we deliver Structure, Governance and Management Structure Drumgor Detached Youth Work Project is an unincorporated charity and is governed by ils Constitution. The day-to• day aclivrties are overseen by the Trusleeg of the charity. Review ofAchievements and Perfonnance Looking lo the fuluie, Drumgor Delach&d Ytsulh Work Project remains focused on growing our reach and building on the positive impact achieved throughout the year. We are committed lo deliv&ring youth work that empowers young people, transforms lives, and creates lasting change across our communities. Through consislenl engagement. largeled support, and strong partnerships, we will continue lo provide safe spaces, trusted relationships, and meaningful opportunities that help young people thrive. Our vision remains clear.. lo strengthen our community by supporting every young person lo achieve their polenlial. Detached Youth Wort( SeNice Our dela¢hed youth work servic8 has been highty impactful and successful across the Craigavon and Lurgan geographical areas. The service has ¢onsislenlly engaged large numbers of young people. with teams connecting with up lo 300 young people during a single weekend session al peak periods. Our detached youth workers provide a visible. trusted. and skjpportive presence within the communty, offering guidance, reassurance, and a listening ear lo young people wherever they are. Through regular contact, workers build positive relationships, identify emerging needs, and provide early intervention through pra¢lical support, signposting lo relevant services. and ongoing encouragement. This approach ensurès that young people who may be disengaged from formal support structures
Drumgor Detached Youth Work Project TRUSTEES. REPORT for the financial year ended 31 March 2025 are 51111 able lo access Iru51ed adults, information, and positive opportunit$ within their local area. Social Action Pro ed Throughout the y&ar. wg delivered a wide range of social action projects that enabled young peop lo make a meaningful contribution lo their cornmunily while developing leadership, teamwork, and a strong sense of social responsibility. A key highlight was the young men's group in Ntsrth Lurgan, who independently planned and hosted a coffee moming in support of a charity of their Ghoice4ancer Fund for ChildsUcceSsfUllY raising £750. This was a significant achievement for the group and had a very positive impact on the young men. who expressed pride and satisfaction in giving back lo both their community and a worthwhile cause. In addition, the girls, group delivered an ambitious social action project by hosting a WoTnen's Health Fail in North Lurgan Community Cenlre. welcoming over 150 women and girls. The event brought together a range of local services who provided advice, guidance. and information on women'5 health, and was widely recognised as a positive. inclusive. and highly successful initiative. Young people frorn North Lurgan also organised a community meal for 50 elderly residents, preparing and cooking the dinner and providing enlertainmenl. This event ¢realed a valuable opportunity for meaningful inleraclion between young people and older members of tha MMunity, helping to build relationships, prornole community cohesion, and redu¢e social isolation. Trainin rammes DDYVVP supported and enrolled a number of young people onlo a wide range of accredited and non-accrediled training opportunities, helping lo build their skills, confidence, and readiness for future progre55ion. This included access to accredited courses such as CSR training, First Aid training, and OCN Level 2 in Conflict Resolution. alongside largeled non-accrediled programme5 focused on practical life skills, including money management. Thesg learning opportunities have played an important role in supporting young people lo gain recognised qualrfications, develop employability skills, and increase their independence, while also encouraging posrtive engagement and long-term personal development. North Lur an Youn Mens Pro ramme Throughout the year, the North Lurgan Young Men's GTQUP continued lo ruTI consislenlly, meeting every Tuesday evening in North Lurgan Community Cenlre. The group maintained strong levels of engagernenl, with approxirnale 2>30 young males aged 14-17 all&nding regularty. Young people participated in a wide range of slruclured, issue-based W0shopS designed to SLJPPOrt personal development and positive progression. Topics included CV building and employability support, drugs and alcohol awareness, health and wellbeing. and a number of social action projects that encouraged community involvement and leadership. A key highlight for the group was the opportunity for several young people to take part in a oaY educational visit lo London, Whe they visited Weslminsler and participated in an inleractive workshop, gaining insight into politic5 and how government operates. This experience helped lo broaden horizons. build confidence. and provide a memorable and valuable leaming opportunity for the young people involved. vi
Drumgor Detached Youth Work Project TRUSTEES, REPORT for the financial year ended 31 March 2025 North Lu an inlermediales Throughout the year, the NDrth Lurgan Inlermediales group look part in a wide range of slruclured group sessions designed lo support wellbeing. life skills. and positive social developrnenl. The programme included activities based on the Take 5 Steps lo Wellbeing, as well as a weekty youth café where young people prepared and cooked healthy rneals, developing practical cooking skills and learning about nulrilion and self-care. Sessions also incorporated team games and group challenges. helping lo build confidence, communication ski115, and positive peer relationships. Engagement remained consislenlly high, with approximately 22 active members ea¢h week, aged 11-13, participating regularty in the programme. Girls Pr ramme- EmPOW-Her The Girfs, Group had an extremely successful and positive year, with many highlights and achievements throughout the programme. The group brought together 12 young women aged 1 >17 alongside a wider group of local women, creating a supportive space lo explore and discuss issues affecting women and girls within our community. Over the year, participants &ngaged in a wide range of workshops focused on topics such as self-care, resilience, confidence building, and wellbeing. Thfy group also look part in a number of educational and developmental visi15, including a trip lo Deiry lor a guided lour and a visit lo the Belfast Women's Centre on the Falls Road. One of the m051 significant achievements of the year was the planning and delivery of a highly successful Women's Health Fair in North Lurgan Community Cenlre, which welcorned a range Df local health and community support setvices and provided valuabl8 infomalion, guidance, and support lo women and girls in the area. Tull all Youn Mens Pro ramme This programme engaged 8-10 young men aged 15-19 who 8llended Week sessions al Tullygalty Youth Cgnlr8. The overall airn was lo support young people lo reflect on choices and Consequen5, increase awareness of the risks associated with drugs and alcohol, and strengthen their conneclitsns within the ltscal community. The programme proved to be highly successful, with strong participation and positive engagement Ihroughoul. As part of the programme, the young men also ¢ompleled a social action project, where they upcycled and irnproved planters outside Tullygally Youth Centre and designed a community-based mural lo be displayed al the entrance of the cenlre. The mural featured positive quotes and messages. helping lo promote pride, community ownership, and a welcoming environment for young peop and local residents. Youn Mens 16+ Pro ramme Our North Lurgan 16+ Men's Group had an excellent year, with strong engagement and a wide range of meaningful sessions delivered on a weekly basis. The group provided a safe and welcoming space for young men lo come together. build positive relationships, and openly explore issues affecting them and their community. Throughout the year, the programme was strengthened through input from external agencie5 and spè¢ialisl praclilioners, including CRJI, mental health professiona15, and Street Doctors. who facililaled largeled workshops and discussitsns. These Sessions supported young people lo increase their awareness, develop coping slralegies, and build confidence. while also encouraging p0511ive decision-making, community responsibility. and improved wellbeing. ss-communi Pro ramme Through strong partnership wtsrking, we have continued lo deliver programmos that bring young people together from drfferenl backgrounds lo promote mutual SpeCt and understanding, in partnership with the Edgarslown Re5iden15 Association IERAI. we facililaled a cross-community programme engaging approximately 24 young males, with 12 participant5 from DDYWP and 12 from ERA. The programrne provided a range of good relations and cr055•community workshops, offering young people the opportunity lo explore and learn about different religions. cuhures, idenlilies, and backgrounds in a safe and respectful environment. This initiative proved lo be highty 5ucce5sful. promoting increased understanding, lolerance, and positive attitudes among participants. The young people also look part in a number of educational visits, including trips lo Amiagh GAA Stadium and the Kingspan Rugby Stadium, alongside a variety of learn-building activities designed lo slrenglhen comTnunicalion and Irusl. As a sull of the programme, many of the young men have fomèd new friendships and developed stronger cross-communily nnectionS that continue beyond the Sessions.
Drumgor Detached Youth Work Project TRUSTEES, REPORT for the financial year ended 31 Mar¢h 2025 Good Relations Pro ramme Slrenglhening good relations and fostering positive cross-community Connections has been 8 priority for DDYWP throughout the year. In partnership with Craigavon Travellers Support Commillea, we facilitated a Good Relations programme bringing together 20 young people, including 10 from the North Lutgan area and 10 from the Traveller community. The programme included a range of Good Relations workshop5 designed lo promote understanding, respect. and inclusion, while providing young people with opportunities lo explore different cultures, identitie5, and backgrounds. Alongside this, participants look part in 51ruclured leam-building activities aimed at encouraging communication. Irusl. and relalionship-building. The programme proved lo be highly successful, with young people forming meaningful connections and maintaining positive relationships boyond the sessions. strengthening community cohesion and mutual understanding. Awareness Even Throughout the year, DDYVVP hosted a number of awareness-raising events tailored lo the issues and needs identified within our local communities. A key highlight was the delivery of a Scrambler Awareness Programme in partnership wf(h Taghnevan EA Youth Cenlre, Northern Ireland Fire & Rescue Service INIFRSI, PSNI, PCSP, ABC Council, and a range of other community partners. This initiative was highly successful and prtsvided an impactful learning opportunity lor young people. As part of the programme, a crash demon51ralion was delivered al Lurgan Fire Slalion, where over 40 young people attended and witnessed first-hand the hard-hilling trffecls and dangers that scrambler use can cause. The event promoted important safety me55ages, encouraged responsible decision-making. and slrenglhened partnership working lo address a growng community Concern. In addition, we hosted a Firework Safely Awareness Event al Brownlow Hub, delivered in partnership with NIFRS, PSNI, and PCSP. The session provided an infomial and interactive talk for the 70 young people in allendance, focusing on the dangers of fireworks, the hami they can cause lo indNiduals and the wider community, and the legal responsibilities and consequences associated with misuse. This event was well received and contributed lo increased awareness and safer decision-making among young people during peak seasonal periods. 111 ¢typr Schools Pro ramme5 and menlorin Throughout the 2024-2025 period, we delivered a range of targeted group work sessions and one-to-one mentoring within St. Ronan's Colleg8 and Lismore College. This provision was delivered consislenlly throughout the year, offering additional support lo young people identified as needing extra assistan with behaviour, school routine, and engagement in education. This work has proven lo be highly succe55ful and remains a core, ongoing element of our youth work provision. Through regular engagement. our dedicated staff built strong and trusting relationships with pupi15, enabling them lo identify emerging issues earfy and pul appropriate support plans in place. This ensured Ihal young people received the tailored support they needed lo improve their wellbeing. engagement, and overall outcomes within the school environment. ort and menlori Throughout the year, wo provided one-to-one support and mentoring lo a large number of young people, with each intervention tailored to meet the individual needs and circumstances of the young person. Referrals lo this support came through a range of pathways, including local policing teams. schools, community partner5, social workers. as well as Ihrough needs identified direct by our youth workers and detached teams. The primary aim of this one-lo-one support w35 to ensure that young petsple re¢eiv8d timely, appropriate. and effective as5151ance. Where required, young people were 5ignposled and 5UPPOrted lo a¢¢ess relevant specialist services, ensuring a coordinated approach that promoted their wellbeing, safely, and positive progression.
Drumgor Detached Youth Work Project TRUSTEES. REPORT for the financial year ended 31 March 2025 Advoca for un Throughout the year, our Youth Advocacy Worker played a key role in advocating for and on behalf of local communities, parents, and young people across a wide range of local issues. This work involved actively listening lo concems, offering guidance and support. and ensuring that the voices of young people and re5iden15 were heard and represented appropriatety- In addition lo individual advocacy. the Youth Advocacy Worker delivered tailored, short-lerrn programmes in response lo issues identified by young people within their Communities. A key focus of this work included advocating for young women and girls, creating safe and positive spaces, and facililaling largeled workshops that empowered participants lo engage. build confidence, and address issues affecting their lives and communities. Acknowled emenls We would like lo lake this opportunity lo sincerely thank all of our funder5 for their continued 5UPPOrt throughout the year. This funding has been invaluable and has made a significant and positive impact on the lives of the young people and the communities we work within. In particular. we would like lo extend our sincere thanks lo The National Lollery. Northern Ireland Housing Executive. Halrfax. Public Health Agency IPHAI, Neighbouihood Renewal. Education Authority IEAI, Children in Need, and Southern Health and Social Care Trust ISHSCT), along with many other partnors and supporters. Your ongoing investment enables us lo deliver high-quality, responsive youth work and continue making a rneaningful difference across our communities. Financial Review The resu115 for the financial year are Sel out on page 11 and additional notes are provided showing incorne and expenditure in greater detail. Results and Dividends Al the end of the financial year the charity has assets of £188.10912024 - £90,185> and liabililres of £5,43812024 £7,8351- The nel assets of the charity have in¢ased by £100,341. Re$orvo$ Position and Policy Reserves Policy Reserves Policy The charity's policy is lo achieve a level of resources which matches the needs of the organisalion both 81 the current lime and in the foreseeable future. The free reserves required should be sufficient to cover al least six months running costs. The Iruslees feel that these levels of reserves are essential lo enable the charty to continue lo provide ils aclwilies for the foreseeable future. the re5erve5 policy 15 an integral part of the charity's planning. budget and forecasts. In accordance with the Conslilulion. the trustees retire by rolalion and being eligible. offer themselves for re-election. Compllance wlth S&ctor-Wlde Leglslatlon and Standards The charity engages propaclively with legislation, standards and codes which are developed for the sector. Drumgor Detached Youth Work Project subscribes lo and is compliant with the following.. The Charities SORP IFRS 1021
Docusign Envelope ID.. 838B9BED48C54B5F_A92C.A9DC87298988 Drumgor Detached Youth Work Project TRUSTEES, REPORT for the financial year ended 31 March 2025 Tru$t99S The Iruslee5 who served during the year were as follows.. Barry Mccrory Donal O'Hagan Lisa Hogg Edel Foy John Fox Publlc Ben&flt DDYWP will provide a Detached Youth Work provision lo young people aged 10-18yrs in the Brownlow area. Thi% provision will offer proactive and reactive support service lo the marginalised or 'al ri5k' young people and lo try lo re-inlegrale Ihese young people back into their communities. The Direct 8enefil of this is the young people talk and inleracl with the Detached Team and are involved from the start, ensuring that any proaclive or reactive provision is in response lo the issues that the young people have. Staff cornplele nightly reports and allend regular team meetings, to help highlight and plan inlervenlions in relation lo the issues that the young people have Identified. Private Benefit lo Trustees 15 the opportunity for family members lo engage with the D8lached Provision, this is incidental. DDYVVP provides social and personal development programmes, classos, workshops, events èlc lo young people aged 10 18yfS ffom the Brownlow Area. The Direct Benefit of this is the educational engagement with the beneficiaries increasing and improving their knowledge and skill base to Tnake beller lrfe choices. This will be monitored with pre and post baselines and evaluated on an ongoing basis. The Private Benefit lo Trustees is the ability lo refer famity members lo these needs led programmes. DDYWP also liaise and engage with Stakeholders within Ihe Brownlow Area. The Direct Benefit of this is lo increase the capacity and willingness, within the local community, to support the local young people. Giving everyone a sense of b8lc>nging and promote the participation of young people within their community. The Private Benefrt lo Tru51ees IS the opportunity lo identify and highlight areas for engagement within the local area, as all Trustees reside andlor have a personal interest within the Brownlow Area. DDYVVP works slralegicalty lo influ8nce policy and practice within the local area. DDYVVP staff and young people attend and are rnembers of a number of forumslgroups and work in partnership with number of slalulory, ctsmmunity and voluntary groups. The Direct Benefit is ensuring that the young people have their voice heard al all levels inclusive of Slalulory, Community and Voluntary. Working together, to help irnprove the services and provisions available lo young people, giving young people a sense of citizenship and help to enhance community development. The Private Benefit lo Trustees is the opportunities lo self-refer themseeS or farn1 members lo partners and agencies Approved by the Board of Twstoes on 29th January 2026 and signod on its behalf by- Barry Mccrory Trustee Donal O'Hagan Trustee S*n¢d bw. n4d by.. 97QTFBgWb8416. IF3e12F48189449.
Docusign Envelope ID.. 838BgBED-38C54B5F_A92C.A9DC67298988 Drumgor Detached Youth Work Project STATEMENT OF TRUSTEES, RESPONSIBILITIES for the financial year ended 31 March 2025 The Iruslees are SponsIble for preparing the financial slalemenls in accordance with applicable law and regulations. The law applicable lo ¢harilpes in Northern Ireland requires the trustees to prepare financial slalemenls for each financial year which gwe a true and fair view of the assets, liabilities and financial position of the charity as al the financial year end dale and of the surplus or deficit of the Charrty and otherwise comply with the Charities Act INorthem Ireland) 2008. In preparing these financial slalements, the Iruslees are required lo.. select suitable accounting policies and apply them con51slenlty', observe the methods and principles in the Charities SORP", make judgements and accounting eslimales that are reasonable and prudent". slate whether the financial slalemenls 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 slalemenls on the going concern basis unless il is inappropriate lo presume that the charity will continue in operation. The Iruslees confirm that they have complied with the above requirements in preparing the financial slatemenl5. A5 explained in note 3, 51ale whether the applicable in the UK and Republi¢ of Ireland FRS 102 has been followed., Thg Iruslees are responsible for keeping adequate accounting records that are sufficient lo show and explaill the charity's Iransa¢lions and disclose with reasonable accuracy al any lime the financial position of the charity and enable them lo ensure that the finan¢ial statements comply with the Charities Acl (Northern Ireland) 2008. They are also responsible for safeguarding the assets of the charity and hen for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by the Board of Trustses on 29th January 2026 and Slgned on Its behalf by.. Barry Mccrory Trustee Donal O'Hagan Trustee slgned by.. 67C7FBg0223B418 1F3812F4B189449... 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 statements of the charity for th& financial year ended 31 March 2025, which comprise the Slalemenl of Financial Aclivilies, the Balance Sheet and the related notes. Respective responsibllltles of trustees and examineT The charity's trustees are responsible for the preparation of the financial slalemenls in accordance with the requirements of the Charities Acl (Northern Ireland} 2008. The charity's Iwslees consider that an audit is not required for thi5 financial y8ar under the Charities Act INorthem Ireland) 2008 and that an independent examination is required. 11 is our responsibility lo.. examine the financial slalemenls under section 65 of the ChaTilies Act., follow the procedures laid down by the general Directions given by the Charity Commission for Northern Ireland under section 6519}Ibl of the Charities Act., and slate whether particular matter5 have come lo our attention. Basls of independent examlnerfs report We have examined your Charily financial slalemenls as required under section 65 of the Charitie5 Act and our examination wa5 carried out in aOrdanCe with the general Directions given by the Charity Commission for Northern Ireland under section 6519llbl of the Charitie5 Act. An examination includes a review of the accounting records kept by the charity and 8 comparison of the financial slalemenls presented with those records. 11 also includes consideration of any unusual items or disc105ures in the financial Statements and seeking explanations from the Iruslees concerning any such mallers. The procedures undertaken do not provide all the evidence that WOLJld be Tequired in an audit and consequently no opinion is given as lo whether the accounts present a 'lrue and fairf view and the report is limited to those mallers Sel out in the slalemenl bolow. In connection with our examination, no matter has come lo our attention which gives us cause lo believe that in, any Mateal respect.. accounting records were not kept in accordance with section 63 of the Charities Act the financial slalemenls do not accord with those accounting records the financial slalements have not been prepared in accordance with the Slalemenl of Recommended Practice applicable lo charitie5 preparing their accoun15 in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS1021 there is further information needed for a proper understanding of the accounts lo be reached. Independènt examlnerf$ $t*ement We have no c rns and have corne across no other matters in connection with the exarninalion lo which attention dbe rfawn this repo r to enable a prtsper understanding of the financial 51alemenls lo be reached. DAL & COMPANY LTD Chart Ac¢ounlanls 4 Carnegie Street Lurgan CoArmagh BT66 6AS PA Datg: 291h January 2026 11
Drumgor Detached Youth Work Project STATEMENT OF FINANCIAL ACTIVITIES for the financial year ended 31 March 2025 Unrestricted Restricted Funds Fund5 2025 2025 Total UnreslriGled Reslricled Funds Funds Funds 202S 2024 2024 Total Funds 2024 Notes Income Donations and legactes Investments 65.320 310 246,735 312,055 310 44,580 86,176 130,756 Total income 65,630 246,735 312,365 44,580 86,176 130.756 Expenditur& Charitable activities 2.000 210,024 212.024 3,366 91,912 95,278 Net Incomellexpgnditurel 63,630 36,711 100.341 41,214 15,7361 35,478 Transfers between ft(nds 7,812 17O12 Net movement in funds for the flnanclal yoar 71,442 28,899 100,341 41,214 15,7361 35,478 Reconciliation of funds- Total funds beginning of the year 13 73.739 8,591 82,330 32,525 14,327 46,852 Total funds at the end of the year 145,181 37,490 182.671 73.739 8.591 82,330 The Stalemenl of Financial Activities includes all gains and losses recognised in the financial year. All income and expenditure relate lo Continuing activilyès. The notes on page5 14 to 18 form part ofthe financial statnentS 12
Docusign Envelope ID.. 83889BED-38C54BSF-A92C_A9DC67298988 Drumgor Detached Youth Work Project BALANCE SHEET as at 31 March 2025 2025 2024 Notes Current Assets Debtors Cash at bank and in hand 17,810 170,299 3,553 86,612 188,109 90,165 Crgditors.. Amounts falling due within one year 10 IS,4381 17,8351 Net Current Assets 182,671 82,330 Total Assets less Current Liabilities 182,671 82,330 Funds Reslricled trust funds Designated funds Iunreslricledl General fund lunreslricledl 37,490 40,000 105,181 8,591 40,000 33,739 Total funds 13 182,671 82,330 Approved by the Board of Trustees and authorlsad for issue on 29th January 2026 and signed on its behalf by Barry Mccrory Trusteo Donal O'Hagan Trustee Bned ty.. Sl nèd by.. 87C7FBP02YJB418 1FJe12F481Q9449... The notes on pages 14 to 18 fomi part of the financial $ts18nents 13
Drumgor Detached Youth Work Project NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 March 2025 GENERAL INFORMATION Drumgor Detached Youth Work Project is a Charity incorporated in Northern Ireland. The registered office of the charity is Mount Zion House, Edward Street, Lurgan BT66 6DD Mount Zion House. Edward Street, Lurgan, Co. Armagh, 8T66 8DD, Northern Ireland which is also the principal place of business ol the charity. The financial statements have been presenled in Pound 1£) which is also the functional currency of the charity. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The following accounting policies have been applied consislenlly in dealing with items which are considered material in relation to the charity's financial slalem8nts. Basls of prgpardtion The financial statements have been prepared undor the historical cost convention, modified lo include certain items al fair value. The financial 51alements have been prepared in accordance with the Slalemenl of Recommended Practice ISORPI "Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland FRS 102" As permilled by the Companies Act 2006, the charity has varied the standard formals in that act for the Slalement of Financial Activities and the Balance Sheet. Departures from the standard formats are lo comp with the requirenenls of the Charities SORP and are in compliance wlh section 4.7, 10.6 and 15.2 of that SORP. statement of ¢ompllanca The financial slalemenls of the charity for the financial year endgd 31 March 2025 have been prepared on the going concern basis and in accordance with the Slalemenl of Recommended Practice ISORPI Accounting and Reporting by Charilies preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ir&land FRS 102" Fund accounting The following are the categories of funds maintsined.. Restricted funds Reslricled funds represent income received which can only be used for particular purposes, a5 specified by the donors. Such purposes are within the overall objectives of the Charity. Unrestricted fvnds Unrestricted funds consisl of General and Designated funds. General funds represent amounts which are oxpendable al the discretion of the board, in furtherance of the objectives of the charity. Designated funds comprise unreslricled funds that the board has. at its discretion, sel aside for particular purposes. These designations have an adminislralivo purpose only, and do not legally restrict the board's discretion lo apply the fund. Income Income is recognised by inclusion in the Slalemenl of Financial Activities only when the charity 15 legally enlilled lo the income, performance conditions attached lo the ilemlsl of income have been mel, the amounts involved can be measured wth sufficient reliability and rt is probable that the income will be received by the charity. Income from charitable activities Income from charitable activities inelude income earned from the 5uppty of service5 under conlraclual arrangements and frorn performance related grants which have conditions that specfy the provision of particular services lo be provided by the charity. Income from government and other co-funders is recognised when the charity is legalty enlilled lo the income because il 15 fulfilling the conditions contained in the related funding agreement5. Where a grant is received in advance. ils recognition is deferred and included in creditors. Where enlillemenl occurs before income Is received, il is accrued in debtors. Grants from govemmenls and other co-fundeTS typically include one of tho following types of conditions.. Perf0Mian based conditions.. whereby the charity 15 conlraclually entitled to funding only lo the extent that the core objectives of the giant agreement are achieved. INheie the charity is meeting the core objectives of a grant agreement, il recognises Ihg related expenditure, lo the exlenl that il is reimbursable by the donor. a5 14
continued Drumgor Detached Youth Work Project NOTES TO THE FINANCIAL STATEMENTS lor the financial year ended 31 March 2025 income. -Tirne based condrtions.. whereby the charty is conlraclually enlilled lo funding on the condi(ion that il is ulilised in a particular period. In these cases. the charity recognises the income lo the exlenl il 15 ulili5ed within the p&riod specrfied in the agreement. In the absence of such conditions. assuming that reIpt is probable and the amount Can bè reliabty measured. grant income is re¢ogni$ed onTr the charity is notified of enlillemenl. Grants received towards capital @xpenditure are credited lo the Statement of Financial Aclivilie$ when received or receivable, whichever is earlier. Expenditure Expenditure is anatysed between costs of chaNlable activities and raising funds. The costs of each activity are separalety accumulated and disd05ed and analysed according lo their major components. Expendrture is recognised when a legal or constructive obligation exists as a result of a past event, a transfer of economic benefits Is required in selllernenl, and the arllounl of the obligation can be reliably measured. Support costs are those functions that a551sI the work of the charity bul cannot be allribuled lo one activity. Such costs are allocated lo activities in proportion lo staff ts'me spent or other suitable measure for each activity. Tangible fixed assets and depreciation Tangible fixed assets are slated al cost or al valuation, less accumulated depreciation. The charge lo depreciation is calculated lo write off the original cost or valuation of tangible fe assets, less their eslimaled residual value. over their expected useful lives as follows.. Fixtures, fittings and equipment 15VD Straight linE Debtors Dgblors are recognisad at the settlement amount due after any discount offered. Prepayments are valuèd at the amount prepaid nel ol any trade discounts due. Income recognised by the charity from government agencies and other colUnderS, bul not yel received al financial year end. is included in debtors. Cash at bank and in hand Cash al bank and in hand comprises cash on deposit al banks requiring le55 than three months, notice of withdrawal. Taxation and deferred taxation No curienl or deferred laxalion arises a5 the charity has been granted charitable exernplion. Irrecoverable valued added lax is expensed as incurrod. Deferred lax is Cognised in respect of all liming differences that have originated bul not reversed al the balance sheet dale where transactions or events have occurred al that date that will result in an obligation lo pay more lax in the future, or a right lo pay less lax in the fLJture. Timing differences are temporary differences between the charity's taxable profits and ils results as slated in the finan¢ial slalements. Deferred lax is measured on an undiscounted basis at the tax rates that are anticipated to appty in the periods in which the liming differences are expected lo reverse, based on tax rates and laws that have been gna¢led or subslanlively enacted by the balance sheet dale. GOING CONCERN The financial slalemenls have been preparèd on the going concern basis as the trustee5 believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from aulhDrising these financial slalemenls. The budgeted income and expendilure are sufficient with the level of reserves for the charity lo be able lo continue as a going cOnrn. INCOME DONATIONS AND LEGACIES Unrestrictsd Restricted Funds Funds 2025 2024 Donations and legaciès 65,320 246,735 312,055 130,756 15
continued Drumgor Detached Youth Work Project NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 March 2025 INVESTMENTS Unrestricted Restricted Funds Funds 2025 2024 Investments 310 310 EXPENDITURE CHARITABLE ACTIVITIES Direct Costs other Costs Support Costs 2025 2024 Expenditure on charitable aclwitie5 210.055 1,969 212,024 95,278 SUPPORT COSTS Charitable ActlvltSes 2025 2024 Support 1,969 1,969 2,401 INVESTMENT AND OTHER INCOME 2025 2024 Bank interest 310 EMPLOYEES AND REMUNERATION The staff costs comprise.. 2025 2024 Wages and salaries 137.571 51,957 TANGIBLE FIXED ASSETS Fixtu$. fittings and equlpment Total C05t At 31 March 2025 25,089 25,089 Depreciation Al 31 March 2025 25.089 25.089 Net book value Al 31 March 2025 DEBTORS 2025 2024 Prepayments and accilsed in¢ome 17,810 3,553 16
continued Drumgor Detached Youth Work Project NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 March 2025 10. CREDITORS Amounts falling due within one year 2025 2024 Bank overdrafts Trad8 crediloTS Taxation and social security cos15 (Note 111 Accruals and deferred income 590 4,103 3,140 5,438 S,438 7,835 11. TAXATION AND SOCIAL SECURITY 2025 2024 Credito. PAYE I NI 5,438 4,103 12. RESERVES 2025 2024 Al the beginning of the year Surplus forlhe financial year 82,330 100.341 46,852 35.478 Al the end of the year 182,671 82,330 FUNDS 13.1 RECONCILIATION OF MOVEMENT IN FUNDS Unre5tri¢ted R8strl¢ted Fund$ Funds Total Funds Al 1 April 2023 Movement during the financial year 32,525 41,214 14,327 15,7361 46,852 35,478 Al 31 March 2024 Movement during the financial year 73,739 71.442 8,591 28,899 82,330 100,341 Al 31 March 2025 145.181 37,490 182,671 17
continued Drumgor Detached Youth Work Project NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 March 2025 13.2 ANALYSIS OF MOVEMENTS ON FUNDS Balance 1 Aprll 2024 Income Expendituro Tr4nstsrs between funds Balance 31 March 2025 Restrlcted funds BBC Children in Need Education Authority Amiagh City, Banbridge & Craigavon Borough Council TNL Community Fund Clear PHA NIHE NIPB PYDP - IFI 7.613 32,000 74,194 7,540 (7,6131 2,379 11,6001 71,861 5,840 4,712 100 50,700 4,934 35,658 4,518 37.191 22,077 4,934 35.658 4,518 33,136 28,623 978 19781 4,055 8,591 246,735 210,024 (T.812} 37,490 Unrestricted funds Designated- Contingency Unreslri¢ted General 40,000 33,739 40,000 105,181 65,630 2.000 7,812 73,739 65,630 2.000 7,812 145,181 Total funds 82,330 312,365 212,024 182,671 13.3 ANALYSIS OF NET ASSETS BY FUND Current assets Current liabilities Totsl Unrestricted general funds 188,109 15,4381 182,671 188.109 15.4381 182,671 14. POST-BALANCE SHEET EVENTS There have been no significant events affecting the Charity since the financial yearond. 15. INDEPENDENT EXAMINERS REMUNERATION The independent examiners remuneration amounts lo an independent examination fee of £2,000 12024 £1,800). In addition, an amounl of £900 has been paid for payroll bureau servi$ provided by Daly Park & Company Ltd. 16. TRUSTEE REMUNERATION The Iruslees did nol r@ceThie, nor did they waive any remuneration during the current financial year.12024 18