2026-03-31-accounts

Company Registration Number : NI610562

ALLY Foyle Ltd

Financial Statements and Trustees’ Report

for the Year Ended 31 March 2026

ALLY Foyle Ltd Company limited by guarantee

Contents

Page

Legal and Administrative Information	1
Trustees' Report	2-5
Independent Examiner's Report	6
Statement of Financial Activities for the year ended 31 March 2026	7
Balance Sheet as at 31 March 2026	8-9
NotestotheAccounts	10-15

ALLY Foyle Ltd Company limited by guarantee

Legal and Administrative Information

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|||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |Status|:| |The|organisation|is|a|charitable|company|limited|by|guarantee,|incorporated|in|Northern|Ireland|on|5| |January|2012|and|is|recognised|as|a|charity|by|Revenue|&|Customs.|The|governing|document|is|a| |Memorandum|and|Articles|Of|Association.| |Directors:|Martin|McCartney| |Paula|Martin| |Terence|McNamee| |Chairperson|:|Martin|McCartney| |Accountants|:|Doherty|&|Co|Accountants|Ltd| |Chartered|Certified|Accountants| |The Amp| |11|Ebrington|Square| |Derry| |BT47|6FA| |Main|Bankers|:|AIB|(NI)| |Meadowbank| |Strand|Road| |Derry| |BT48|7TN| |Registered|Office:|18|Balliniska|Road| |Springtown|Industrial|Estate| |Derry| |BT48|ONA| |Inland|Revenue|Charity|Reference|Number|:|XR|85046| |Company|Number|:|NI610562| |Charity|Commission|of Northern|Ireland|Number:|NIC|102595|

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Page 1

ALLY Foyle Ltd

Trustees’ Annual Report for the Year Ended 31 March 2026

The Directors are pleased to present their annual report together with the financial statements of the Charity for the year ended 31 March 2026 which are also prepared to meet the requirements for a Directors’ report and accounts for Companies Act purposes.

The financial statements comply with the Charities Act (NI) 2022, the Companies Act 2006, the Memorandum and Articles of Association, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic Of Ireland (FRS102) (effective 1 January 2019.) The company is governed by a Memorandum and Articles Of Association dated 05/01/12. The company number is NI 610562 and the registerd office is 18 Balliniska Road, Springtown Industrial Estate, Derry. The company is a registered Northern Ireland charity - reference NIC 102595.

Directors and trustees

The directors of the charitable company (the Charity) are the trustees for the purposes of Charity Law. The trustees during the year and at 31 March 2026 were as follows:

Martin McCartney

Paula Martin Terence McNamee

Chairs report

Our mission is to promote Active Living among older people and to improve their quality of life, health, and wellbeing. The flexibility, dedication and energy of our Coordinator Angelina has ensured Ally Foyle achieved great success this year both in securing funding from a range of sources, expanding services and offering direct support to individual members and network groups.

The Ally Foyle Facebook site has grown considerably this year and the continued active promotion of activities by our coordinator has been very much welcomed by members, and for groups not online the monthly information bulletin has been very popular and ensures all members are kept up to date with current and upcoming events and activities.

This current period saw Ally Foyle network involved in a wide range of activities and promotions: Free Books and magazines, Smart pass availability, Tickets for the Monthly Mayors Tea dances, engagement sessions with Macmillan Cancer Support, Carers monthly drop in group services, yoga virtual events, distribution of Ally Foyle packs (Cookery packs, Keep Warm at Home packs etc), Healthy Cooking videos and sessions, and benefit checker for older people to ensure all benefit entitlements are being claimed for.

Feedback from our network members have been very positive and | would like to acknowledge thanks to all participants in our activities, your continued support has helped the network to expand and reach elder people in the community. | would like to thank my fellow committee members for showing up on a regular basis to meetings and events, for providing advice and contributing to additional ways of meeting the needs of older people in the community, your individual contributions have very much supported Ally Foyle's achievements this year. Many thanks to our co-ordinator Angelina Cooper for all her hard work in running the charity.

Page 2

ALLY Foyle Ltd

Trustees’ Annual Report

for the Year Ended 31 March 2026

Our purposes and activities

The purposes of the Charity is to provide active ageing programmes for older people in the Foyle area and to develop partnerships with appropriate networks and relevant agencies. This is done with the help of public funding and all activities are funded from grants received.

In shaping our objectives for the year and planning our activities, the directors have considered the Charity Commission's guidance on public benefit requirement (PBR1). We endeavour to encourage a wide range of people and organisations to take advantage of our expertise and promote all within our community to make use of our services.

We have put these strategies into action through various programmes and activities as outlined in the Chair's Report and in our programme for the coming season. This programme of activities focuses very much on supporting our members.

Volunteers

The Charity is very involved in the community and we rely on voluntary help. We are assisted by volunteers within each older people's group who help organise programmes within the individual clubs and groups

Related Parties

The organisation has close relationships with other groups in the Foyle area engaged in the provision of services to older people.

Achievements and performance

In addition to the mainstay of our annual programme we provide information to older people, offer training and consultation's and provide different resources such as feel safe leaflets, fire safety leaflets, falls prevention leaflets, gripper handles, medicine bottles, magnifiers, walking maps, information leaflets, & hot drink mugs. We network with different groups and clubs and offer advice and information through email, social media and newsletters directly posted out to older people.

Financial Review

As outlined above all activities are funded by grants received. During the year income of £39,174 was received and total costs were £39,934. This left a deficit for the year of £760 which was funded from opening reserves of £47,196. This left the Charity with reserves of £46,436 at the year end.

The Directors were pleased with the results for the year. The unrestricted reserves at the year-end were £2,815.

Page 3

ALLY Foyle Ltd

Trustees’ Annual Report for the Year Ended 31 March 2026

Reserves policy and going concern

Reserves are needed to bridge the gap between the spending and receiving of income and to cover unplanned emergency costs. Due to the nature of Charity, no activities are started or costs incurred until funding is in place. The Directors consider that it is not necessary to have unrestricted reserves as funding is in place to meet all costs.

The trustees have reviewed the circumstances of the Charity and consider that there is secured funding in place that is adequate to fund activities for the foreseeable future. The directors are of the view that the Charity is a going concern.

We will continue to source funding for the network. Our service level agreement has been extended until March 2026 to ensure our sustainability.

Plans for future periods

We plan to continue to offer a variety of programmes and activities directly to older people in their clubs, groups, community centres and sheltered / assisted living accommodations. We will continue to source extra funding for the delivery of positive ageing programmes that we plan directly with older people.

Networking and partnerships are a part of the success of Ally Foyle and the management committee assists in helping develop projects that take place. We continue to meet our aims and objectives by supporting and networking with voluntary & community member groups along with relevant statutory agencies. In order to challenge these issues, we continue to sit on various committees working with older people.

We are always sourcing funding to continue to provide programmes and activities for our older people to take part in. The finances and budgets are monitored by our co-ordinator and reported to the committee, our annual accounts are available for inspection. We would like to thank our co-ordinator and members of the Management Committee and also our member groups and funding bodies.

Page 4

ALLY Foyle Ltd

Trustees’ Annual Report for the Year Ended 31 March 2026

Statement of trustees’ responsibilities

The Charity Trustees (who are also the directors of the ALLY Foyle Ltd for the purposes of company law) are responsible for preparing a Trustees' Annual Report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom.Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the profit or loss of the company for that year.

In preparing these the Trustees are required to:

• select suitable accounting policies and apply them consistently;

-observe the methods and principles in the Charities SORP;

• make judgements that are reasonable and prudent;

• state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the organisation will continue in business.

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the organisation. They are also responsible for safeguarding the assets of the organisation and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report has been prepared in accordance with the special provisions for small companies under part 15 of the Companies Act 2006.

This report was approved by the Board on 15 April 2026 and signed on its behalf by

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} JOY
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Mr Martin McCartney Director

Page 5

ALLY Foyle Ltd Company limited by guarantee

Independent Examiner's report to the Charity Trustees of ALLY Foyle Ltd Year ended 31 March 2026

| report solely to the Charity Trustees on my examination of the accounts for the year ended 31 January 2026. To the fullest extent permitted by law, | do not accept or assume responsibility to anyone other than ALLY Foyle Ltd and its Trustees as a body for my work or for this report. As a practising member of the Chartered Association Of Certified Accountants | am subject to its ethical and other professional requirements which are detailed at www.accaglobal.com.

Respective responsibilities of charity trustees and examiner

As the Charity Trustees (and also the directors of the company for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 and the Charities Act (Northern Ireland) 2008. Having satisfied myself that the charity is not subject to an audit under company law, and is eligible for independent examination, it is my responsibility to:

-examine the accounts under section 65 of the Charities Act. -follow the procedures laid down in general directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act.

-state whether particular matters have come to my attention.

Basis of independent examiner's report

| have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act. The examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters.

My role is to state whether any material matters have come to my attention giving me concern to believe: 1. that accounting records were not kept as required by with section 386 of the Companies Act 2006 and section 63 of the Charities Act;

1. that the accounts do not accord with those accounting records;

2. that the accounts do not comply with the accounting requirements of section 396 of the Companies Act 2006, the Charities Act and with methods and principles of the Charities Statement of Recommended Practise applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic Of Ireland.

3. that there is further information needed for a proper understanding of the accounts to be reached.

Independent examiner's statement

| have completed my examination and have no concerns in respect of the matters (1) to (4) above and, in connection with following the directions of the Charity Commission for Northern Ireland, | have found no matters that require drawing to your attention.

Stephen Doherty FCCA

Chartered Certified Accountant

The Amp 11 Ebrington Square Derry BT47 6FA

15 April 2026

Page 6

ALLY Foyle Ltd Company limited by guarantee

Statement of Financial Activities

(including income and expenditure account) for the Year Ended 31 March 2026

		Unrestricted	Unrestricted	Restricted	Totals	Totals
		Funds		Funds	2026	2025
	Notes		£	£	£	£
Income
Income from charitable activities	5		-	39,174	39,174	48,713
Total		7	-	39,174	39,174	48,713
Expenditure
Charitable activities	6		-	39,934	39,934	35,391
Total			-	39,934	39,934.	35,39
Net income			-	(760)	(760)	13,322
Net movement in funds			-	(760)	(760)	13,322
Reconciliation of funds
Total funds brought forward at 1 April 2025		2,815		44,381 _	47,196	33,874
Totalfundscarriedforwardat31March2026			2,815	43,621	46,436	47,196

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities

Page 7

ALLY Foyle Ltd Company limited by guarantee

Balance Sheet as at 31 March 2026

	Unrestricted	Unrestricted		Restricted	Totals	Totals
	Funds			Funds	2026	2025
	Notes	£		£	£	£
Fixed Assets
Tangible Assets	8	-		622	622	778
Current Assets
Cash at bank and in hand Total current assets		2,815 2,815	;	44,295 44,295	47,110 © 47,110	47 528 47,528
	7
Creditors: amounts falling due
within oneyear	a	-		(1,296)	(1,296)	(1,110)
Netcurrentassets		2,815	42,999		45,814	46,418
Total assets less current liabilities		2,815		43,621	46,436	47,196
Creditors: amounts falling due
after one year		-		-	-	-
Net assets		2,815		43,621	46,436	47,196
The Funds ofthe Charity
			-		_	oe
Funds		2,815		43,621	46,436	47,196

For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

-The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

-The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland’.

Page 8

ALLY Foyle Ltd Company limited by guarantee

These financial statements were approved by the Board of Directors and authorised for issue on 15 April 2026, and are signed on behalf of the Board by;

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Mats/ At
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Mr Martin McCartney Director

Company Registration Number : NI610562

Page 9

ALLY Foyle Ltd Company limited by guarantee

Notes to the financial statements Year Ended 31 March 2026

1. General information The Charity is a private company limited by guarantee, registered in Northern Ireland. The address of the registered office is 18 Balliniska Road, Springtown Industrial Estate, Derry.

2. Accounting policies

Basis of preparation

The financial statements comply with the Charities Act (NI) 2022, the Charities (Accounts and Reports) Regulations (NI) 2015, Companies Act 2006, the Memorandum and Articles of Association, and Accounting and Reporting by Charities: Statement of Recommended Practise applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019.)

ALLY Foyle Ltd meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

Turnover

Turnover represents the total value of grants received and receivable during the year. Grants are recognised in the Profit and Loss account when the conditions for their receipt have been complied with and there is reasonable assurance that the grant will be received.

Income from government and other grants, whether 'capital' grants or 'revenue' grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

Taxation

During the curent year the company has only been involved in charitable activities in furtherance of its charitable objects and is not liable to Income Tax or Corporation Tax.

Tangible assets

Tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows: Plant and machinery - 20% reducing balance

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Page 10

ALLY Foyle Ltd Company limited by guarantee

Notes to the financial statements (continued) Year Ended 31 March 2026

3. Limited by guarantee

ALLY Foyle Ltd is a registered charity limited by guarantee without a share capital.

Charity Number: XR85046

Charity Commission of NI Number: NIC 102595

4. Funds

Unrestricted Revenue Fundscomprise those revenue funds which the management committee are free to use in accordance with the company objectives.

Restricted Revenue Funds -

comprise those revenue funds which have been given for particular purposes and projects.

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ALLY Foyle Ltd Company limited by guarantee

Notes to the financial statements (continued) Year Ended 31 March 2026

5. Income

	Unrestricted	Unrestricted	Restricted	Totals	Totals
		Funds	Funds	2026	2025
		£	£	£	£
Donations, legacies and similar incoming		resources
Donations	ee
Income from charitable activities
WHSCT		-	26,674	26,674	25,562
Halifax		-	6,000	6,000	-
Charles Wayward		-	4,000	4,000	-
AGE NI		-	2,500	2,500	-
Awards For All		-	-	-	20,000
Honourable Irish Society		-	-	-	1,300
Community Foundation - WesylIn Foundation		-	-	-	1,000
DHC - Clear Project		-	-	-	851
		=	39,174	39174	48713
Income from other trading activities
Total		-	39,174	39,174	48,713

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ALLY Foyle Ltd Company limited by guarantee

Notes to the financial statements (continued) Year Ended 31 March 2026

6.	Expenditure	Unrestricted	Restricted	Totals	Totals
		Funds	Funds	2026	2025
		£	£	£	£
	Expenditure on charitable activities
	Wages and salaries	-	22,832	22,832	17,645
	Programme costs	-	8,443	8,443	7,725
	Rent	-	3,966	3,966	4,995
	Insurance	-	1,042	1,042	1,041
	Stationery & computercosts	-	241	241	752
	Telephone	-	777	777	642
	Travel expenses	-	748	748	957
	Accountancy fees	-	1,350	1,350	1,114
	Bank charges	-	214	214	241
	General expenses	-	166	166	85
	Depreciation oftangible assets	-	155	155	194
	Total	-	39,934	39,934	35,391

Ts Staff costs

The average number of persons employed by the company during the year, including the directors was 1 (2024: 1).

No remuneration was paid and no expenses were reimbursed to the directors during the year.

The key management personnel of the charity comprises of the Trustees and the Manager. The total benefits of the key management personnel was £22,832 (31 March 2024 - £17,645).

8. Tangible assets

Tangible assets
	Fixtures,	Total
	fittings and
	equipment
	£	£
Cost
At 1 April 2025 and 31 March 2026	2,687	2,687
Depreciation	oe	a
At 1 April 2025	1,910	1,910
Charge for the year	155	155
At 31 March 2026	2,065	2,065
		oe
Carrying amount
At 31 March 2026	622	622
At31March2024	777	——~—~«*STTV

Page 13

ALLY Foyle Ltd Company limited by guarantee

Notes to the financial statements (continued) Year Ended 31 March 2026

9. Creditors: amounts falling due within one year

	2026	2025
	£	£
Accruals	1,296	1,110
	1,296	1,110

10. Contingent assets and liabilities

ALLY Foyle Ltd has received grant assistance from government, public and other bodies. The payment of these grants is made subject to certain conditions being fulfilled. The directors consider these conditions will be satisfactorily fulfilled and the likelinood of having to repay any grant is remote.

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ALLY Foyle Ltd Company limited by guarantee

Notes to the financial statements (continued) Year Ended 31 March 2026

11. Analysis of charitable funds

Analysis of movements in unrestricted funds

			Balance at	Balance at	IncomingResources	IncomingResources		Funds at	Funds at
		1	April	2025	Resources	Expended	Transfers	31 March	2026
			£		£	£	£	£
General	Fund			2,815	-	-	-		2,815
				2815	-	-	:		2,815

Name of unrestricted fund Description of the Fund General Funds Funds which the Charity is able to apply freely in pursuit of its own charitable objectives and related purposes.

Analysis of movements in restricted funds

			Balance at	IncomingResources	IncomingResources		Funds at
		1	April 2025	Resources	Expended	Transfers	31 March 2026
			£	£	£	£	£
Restricted	Fund		44 381	39,174	(39,934)	-	43,621
			44,381	39,174	(39,934)	-	43,621

Name of restricted fund Description of the Fund Restricted Fund Funds which the Charity applies for particular purposes and projects in pursuit of its charitable objectives.

Analysis of net assets between funds

	General	Restricted
	Fund	Fund	Total
Fixed Assets	-	622	622
Cash at bank and in hand	2,815	44,295	47,110
Creditors	-	(1,296)	(1,296)
Total	2,815	43,621	46,436

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