DUNGANNON SUB-AQUA CLUB
(INCORPORATING MID-ULSTER SEARCH & RECOVERY UNIT)
NORTHERN IRELAND CHARrfY No NIC102776
REPORT AND FINANCIAL STATEMENTS
FOR THE 12 MONTH PEIUOD ENDED 31 AUGUST 2025
MeDonald O'Neill & Co.
Chart¢red Accountants
S Union Buildings
Union Plate
DUNGANNON
BT70 IDL

DUNGANNON SUB-AQUA CLUB
NCORP0114TING MID-ULSTER SEARCH & RECOVERY UNIT)
INDEX TO THE FINANCIAL STATEMENTS
FOR THE 12-MONTH PEIUOD ENDED 31 AUGUST 2025
GENERAL fNFORMATION............................................................................................................
TRUSTEES REPORT.......................................................................................................................
INDEPENDENT EXAMtNER'S REPORT......................................................................................
SUMMARY INCOME & EXPENDITURE ACCOUNr.................................................................
BALANCE SHEET AS AT 31 AUGUST 2025...............................................................................
NOTES TO THE FtNANCIAL STATEMEWtS FOR THE 12 MONTHS TO 31 AUGUST 2025 9
McDon&ld O'Neill & C
Chartered ActountsDts

DUNGANNON SUB-AQUA CLUB
NCORPORATING MID-ULSTER SEARCH & RECOVERY UNIT)
GENERAL INFORMATIOP4
Trnsteo8
Mr Aidan Abernethy (Chairperson)
Mr Damian O'Donnell
Mrs Audrey Brady
Administrative Ydddress
15 Denylappin Road
Brantry
DUNGANNON
Co Tyrone
BT70 ILS
Accountants
McDonald O'Neill & Co.
Chartered Accountants
5 Union Buildings
Union Place
DUNGANNON
Co. Tymne
BT70 1 DL
Bankers
Danske Bank
5 Market Square
DUNGANNON
BT70 IAB
Charity Number
NIC102776
Inland Revenue Tax Ref.
N100415
McDonald O'Neill & C•.
Cb*rtered A¢¢ountsDts

DUNGANNOIY SUB-AQUA CLUB
NCORPORATING MID-ULSTER SEARCH & RECOVERY UNIT)
TRUSTEES REPORT
Struclure, Governance & Management in Nortbern Irelalld
Th¢ charity w&s established in Northern Ireland in 2003.
The current Trustees and tnemttrs of the Committee are".-
Mr Aidan Abernethy (Chai4)erson)
Mr Damian O'Donnell
Mrs Audrey Brady
Charitable Status
The Club has been accepted &$ a clwity for tax PUTpJses by the HM Revenue and Customs.
The HMRC reference number is: .
N100415
The Club has ken tegistered with the Charity Commission for Nortbern Ireland from 3rd June
2015 und¢T the Charity number:_
NtC102776
Stat¢ment of CompliaDce
In setting our objectives and planning our activities for the year the ttustees have given careful
consideration to the Charity Commission for Northern Ireland's guidance on public benefit to
ensure that the activities have helped to achieve the eI￿lty'S purposes and provide a benefit to
the beneficiaries.
Principal Activities
Dung8Jmon Sub Aqua Club is an all-inclusive amateur sports club incorporatillg a
Se8￿h and recovery rescue unil governed by tbe Irish Underwater Council (CFr).
The Club was established to:_
Promo*. facilitate and support the improvement of fithess levels of our members.
supp￿ the development of new skiEls such as scuba diving, snork¢ling and first aid.
while encouraging awareness and r¢spect for the aquati¢ envirorllnent.
McDots#ld O'Ntill & Co.
Chlrtered Aecountants

DUNGAIYNON SUB-AQUA CLUB
(INCORPORATING MID-ULSTER SEARCH & RECOVERY UNIT)
Provide vital &8sistance to the Civil Authorities on the rescue alld recovery of missing
persons.
Assist in the protection and preservation of the marine environment includlng the
mana8¢tnent of regular coastline cleanup operations.
Provide assistance to Sea Search Ireland which is ￿tivelY involved in the logging,
identification and preservation of all marine life.
Educate youth groups from socially and financially deprived backgrounds by offering
progranL8, enabling the￿ take part in sport while improving fithess and social skills.
The Club's objectives for the 2025 year were to continue to encourage member
progression through the various diving grades with the possibility of achieving
instructor level. We also encouraged our new members to become involved in search
and rescue and tak¢ part in training exercises. In the 2026 year. we hope to continue to
encourage member progression through the vario￿8 diving grades and become
involved in water based environmentsl issues.
We again successfully fulfilled the minimum search and rescue exercises &s required
by our governing body the Irish Underwater Council (CFf) to remain on their Search
and Recovery register.
Financial Review
The Trustees have a procedure in place to review the accowits amiually.
The charity's accounls will be prepared each year to 31 Aug￿$t. These accounts cover the year
to 31 August 2025 and reveal a surplu5 of £1.926
Risk Management
The Trustees are aware of the risks to which the clwity may be exposed. A fornial risk
assessment process and strategies for dealing with identified risk areas is being fonnalised.
DATE: 25- L L
Trustee
SIGNED:
Trustee
MeDoll&ld O'Neill & Co.
Chartered AcrouTrtants

DUNGANNON SUB-AQUA CLUB
(INCORPORATIISG MID-ULSTER SEARCH & RECOVERY UNIT)
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTELS OF DUNGANNON SUB-AQUA CLUB
We re￿rt to the Charity trustees on our examination of the accounts for tbe year ended 31
August 2025 which are set out on pages 7 to 9.
Re$pe¢liY¢ responsibilities of trustees aDd examiner
As the charity trustees you are responsible for the preparation of the ac¢ounts in accordance
wilh the requirements of the Charities Act (Northern Ireland) 2008.
It is our responsibility to:
examine the accounts und¢r section 65 of the Ctwities Act (Northern Ireland) 2008.
follow the procedures laid down in the general DÈrections given by the Charity
Commission for Northern Ireland under section 65(9Xb) of tbe Cljarities Act" and
state whether particular matters bave come to ow attention.
Basis of independent examiner's report
We have examined your charity accounts as required under section 65 of the Charities Act and
our examination was carried out in accordance with th¢ general Directions given by the
Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act.
Our examination included a review of the accounting records kept by the chaTity and a
comparison of the accounts presented with those records. It atso includes consideration of any
unusual items or disclosures in the accounts, and seeking explanations from you as charity
trustees concerning any such matters.
Our role is to state whether any material matters have come to our attention giving us cause to
Ixli¢v¢:
l. That accounting records were not kept in accordance with section 63 of the Charities
Act
2. That the accounts do not accord with those accounting records
3. That the accounts do not comply with th¢ accounting requirements of the Clwities
Act
4. That there is further infornmtion ne£ded for a proper understanding of the accounts to
be leached.
Independent examiner's statemeDt
We have compl¢t¢d our examination and have no concerns in respect of th¢ matt¢rs (l ) to (4)
listed above and. in connection with following the Directions of the Charity Commission for
Northern Ireland, we have found no matters that require drawing to your attcntion.
LXC(w a, rJeJ￿
MCDONALD O'NEILL & CO
Ch*rtered A¢countADts
S Union Buildings
Union Place
DunganDon
Co. Tyrone
Da¢¢: 15 May 2026
McDonald O'Neill & Co.
Cknartered AccountsDts

DUNGANNON SUB-AQUA CLUB
ONCORPORATING MID-ULSTER SEARCH & RECOVERY UNIT)
SUMMARY INCOME & EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 AliGUST 2025
2025
2024
INCOME
Membership Subscriptio
Release of Grant
Revenue Grant
Donations and fUnd￿]ng
Bank Interest
2.880
328
1.958
3,405
4.225
576
4,177
Total Income
8,571
8,978
EXPENDITURE
Swimming pool bire
Diving Equipment maintenance
Boat fuel and expenses
Insuranc¢
Motor running expenses
Fundraising costs
Accounts & Professional
General
Depreciation- Boat
Depreciation- Diving Equipment
Depreciation- Motor Vehicles
(Profit)/Loss on disposal
937
70
577
704
844
476
438
50
330
564
1.613
758
888
loo
504
1.079
360
248
389
626
2,150
392
Financial Expenses
BaJ]k charges
6.603
7,494
42
51
Total Expenses
6,645
7.545
SURPLUS OF INCOME OVER EXPENDITURE
1,926
1,433
We approve the financial statanents which comprise the Income & Expenditure Accounl,
Balance Sheet and Notes. We acknowledge our responsibility for the financial statements,
including the appropriateness of the accounting policies, and for providing McDonald
O'N¢ill & Co. with all info
ation and explanations necessary for their compilation.
SIGNED:
DATE:...ts..-6&..-_2&..........
Trnstee
SIGNED:
DATE: ...eC -c)s. -Z6..........
Trustee
McDonald O'Neill & Co.
Chartered AceountaDts

DUNGANNON SUB_AQUA CLUB
NCORPORATING MID-ULSTER SEARCH & RECOVERY UNIT)
BALANCE SHEET AS AT 31 AUGUST 2025
Notes
2025
2024
FIXED ASSETS
Equipment
11,780
14,287
CURRENT ASSETS
Bank Accounts
Other Debtors
3,314
1,709
3,314
1,709
CURRENT LIABILITIES
Creditors & Accruals
(1,150)
(3,650)
NET CURRENT ASSETS
2,164
(1,941)
DEFERRED CREDrr
(2,150)
(2,478)
TOTAL ASSETS
11.794
9,868
RepreseDted By:
Funds at start of the year
Sury)lus for year
9.868
1.926
8,435
1,433
FUNDS BALANCE
11,794
9.868
McDonald O'Neill & Co.
Cb*rtered Aecountants

DUNGAIYNON SUB-AQUA CLUB
(KNCORPOIL4TING NIID-ULSTER SEARCH & RECOVERY UNIT)
NOTES TO THE FINANc￿L STATEMEYTS
FOR THE 12 MoNfHs TO 31 AUGUST 2025
I. FIXED ASSETS
Diving
Equipment
Boat &
Aceessories
Motor
Vehicles
Total
Opening Costlvaluation
Additions
Disposal
14.014
12,659
8.600
35,273
At 31 August 2025
14,014
12.659
8,600
35,273
Depreciation
Opening
Charg¢ for year
Elimination on disposal
8.379
330
10,457
564
2,150
1,613
20,986
2.507
At 31 August 2025
8.709
11,021
3,763
23.493
Written Down Value
5,305
1,638
4,837
11,780
Depreciation is provided at rates calculated to write off the Cost or valuation less residual
valu¢ of each &8s¢t over its expected useful life, as follows: _
Divin8 Equipment
Boat & Accessories
Motor Vehicle
IOO/o Reducing Balance
15 /0 Reducing Balance
250/0 Reducing Balance
2. DEFERRED CREDIT
The Club received assisLqnce from Mid Ulster Council towards the cost of a Club Boat.
Diving Equipment and Motor Vehicle. The grants are being released over the expect¢d life of
each asset.
2025
2024
Opening Balanc¢
Assistance received
Released Year Ended 31 August 2024
2,478
3,054
(328)
(576)
Balance at 31 August 2024
2,150
2.478
M¢Donald O'Neill & Co.
Ch*rtered A¢couDtsnts

DUNGANNON SUB-AQUA CLUB
(INCORPORATING MID-ULSTER SEARCH & RECOVERY UNIT)
3. CHARITY COMMISSION
The Club has been registered as a Charity by the Charity Commission for Northern
Ireland with effect from June 201). The Club has been regisicred with HMRC as a
Charity.
M¢t)•rt#ld O'Neill & C
Cb4rt¢red Accountants
10