Company Registration Number- N167452 The Charity Registration Number is :. 103190 Dromore Education & Community Partnership Report and Accounts 31 December 2022
Dromore Educatlon & Communlty Partnership Report and accounts for the year ended 31 Docomber 2022 Contgnts Page Charlty Informatlon Trusteg9' Annual Report Statemont of dlrectors. rosponslbllltlos Independent ExamIne¥ Report Funds Statements... Statement of Financial Activities Statement of Financial Activlties- Prior Year slalement Slalemenl of total recognised gains arKJ losses MoveffEnls in furvjs 10 12 14 Revenue Funds Inrne and Expenditure ac¢ounl Summary of funds 14 15 14 Balance sheet Notes to the accout)ts 16 18
Dromore Education & Community Partnership Company Registration Number- N167452 Trustees, Annual Report for the year ended 31 December 2022 The Trustee5 present th&r Report and Accounts for the yèar ended 31 December 2022, which also comprises the Director8. Reptsrt required by the Companies Act 2006. Reference and admSnistratlve details The charity name. The legal name ofthe charity is.'- Dromore Education & Community Partrership. Thè eharity's areas operation and UKcharftable registration. The charity is registered in Northern Ireland with the Charity Commission in Northern Iieland ICCNII with charity number lo31. The charty does not (perate in any overseas jurisdictions. Legal stru¢ture of the charity The charity is (x)nstituted 88 a company limited by guarantee, registered under Companies Arts . The governing document of the ¢harity is the Memorandum and Articjes ol Association establishing the company under eornpany legislation. The goveming docUnI is dated 07 December 2007 There are no reslridions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by Charity Law. By operation of law all, trustees are directors under the Cornpanies Act 20[ and all directors are trustees under Charities legiatiOn and have resp)nsibilit108, as such, under È4)th cx)mpany and charity legislation. The trustees are all individuals.
Dromore Educatlon & Community Partnership Comp8ny Registration Numbèr- N167452 Trustees, Annual Report for the year ended 31 December 2022 Th8 prlncipal operating addre95. t•lèphonè number. èmail and web addrèss8s of thè eharlty arè'.- 37 Omagh Road Dromore, Omagh County Tyrone, BT78 3AL TephOne 028 8289 8618 Emai1 Address Web address The registered Offi of the charity for Companies Act purposes is the same as the operating address shown above. Tho Truste•s In office on the date tho report was approvod were-_ Dermol Montague Melissa McKenna Christine Doherty David Hardy Noelle mC00n Brian Mccgrron Tho following por30n5 servad as Trustees during th& yoar ended 31 December 2022 :. The trustees who served as a trustee in the reporting peii(xl were as Shown above, there were no changes during the year, or in the period befvleen the year end and the at)proval of the 8c¢ounts. I the trustees are also members of the charity. Objects and activities of the charity The purposes of the charity as set out In its goveming document. The object of the Company is the promotion of community partlGipation in heahY recreation for the benefit of the inhabitants of Dromore, County Tyrone and its environs Ithe'area of benefit") by.. lal providin9 facilities for schools, voluntary and community organisalions and members of the public for sporting and physical activity,. Ibl encouraging partiapation in sports and recreation by members of all CommunitS. Icl promoting the development of physical activities. sporting events and compètitions,. (dl encouraging greater strudured and informal participation in physical activity and sports by children, young people and adults.
Dromore Education & Community Partnership Company Registration Number- N167452 Trustees. Annual Report for the year ended 31 December 2022 Tho main activities undertaken in relation to those purposes durlng the year. The activities undertaken during the year included 11 numeFOUS dasses wff(hin the facility including spinning, gentle eXerse, yoga, basketball, fitness, Staying Active and a fundamentals class for young children,. 2} Youth club and mini so¢1 for the younger people in the area., 31 providing facilities for lo¢al schools during lem time for P.E. in the weeks before services were shut., 41 offering a modern fully-kitted out gym. The main activities undertaken during the year to further the charity's purpose for the public benefit. During the year lo 31 December 2022 the charity continued with ils central a¢livites such as the Easter and Summer Camps which cater for all social backgrounds and sections of the community. During the year the charity was also perrnitted lo offer more classes, and could welcome more clients lo these classes. The charity also organised the annual lantern walk al Christmas. The trustees have had regard to the Charity Comrllission's guidan on public benefit in managing thè activities of the charty. The main achievements and perfomiance of the charity durlng the year. The charity continues to rely on the revenue grant from Fermanagh and Omagh District Coucil which was remained at £37,500 for 2022123, in order lo remain operational. During the year, the charity continued lo offer a wide range of physical activities for all age-groups within the community increasing footfall through the sports complex which is seen in higher takings for classes and gym users. The difference the charity's perfomyance during the year has made to the beneficiaries of the charity and wider society. The differen the charity's performanc@ makes to thè benefiaaries is significant. Tho charty through the sports facility, provides a centre where individuals, of all ages, from all sections of the communty, can come and engage in physical activity, for ils own heahh benfils, bul also for the social aspect. The social side cannot be overslaled as njral communities benefit most from such projects, and especially the older members of the Community. Bein9 able lo offer the facilities il normally does, and the classes il normally does, on a regular and consislenl basis nornalty provRles a routine which children and older people alike, can benèfit from. Local sports clubs have a ntral facilty lo engage in training and practice which they may not otherwise have at their grounds.
Dromore Education & Community Partnershlp Company Registration Number- N167452 Trustees, Annual Report for the year ended 31 December 2022 Structure, governance and management of the charlty The methods used to recruit and appoint new charity trustees. The charity does not undertake any adive recruitment for new trustees. Word of mouth among local communitylsports groups, businesses and schools is the main method of bringing new trustees in when thtsre is a position vacant. Each proposed new candid8te 1$ considered for professionalism and Iruslworthiness by the existing Iruslees. Bankers First Trust Bank, 8 High Stree( Omagh. Couty Tyrone 8f78 1BH Rory P Gorrnley & Co Ltd, 37A Main Street, Dromore, County Tyrone BT78 3AE AoUntantS Flnancial review The charity's financial position at tho end of the year ended 31 December 2022 The finanaal position of the charity al 31 December 2022 and Gomparatives for the prior period, as mora fully detsiled in the accounts, can be summarised as follows.'- 2022 2021 Net income 16,6911 10,511 Unrestricted Revenue Funds available the general purposes of the charity 56,668 60,260 Restricted Revenue Funds 3,295 Total Funds 56,864 63,555 Financial review of the position at the reporting date, 31 December 2022. Overall the charty is reporting a net defiut of £6,691 for the year to 31 December 202212021.. surplus £10,511), This year the charity increased takings from users of the facility which helped offset the reduction in grants received during the year. The Iruslees Consider the finanryal perfomiance of the charity in the year to be adeqkjate with sales increased. At the reporting date the balance sheet remains solvent with a posf(ive reserves posi(ion.
Dromore Education & Communlty Partnership Company R¢gistrab'on Nurnber- N167452 Trustees. Annual Report for the year ended 31 De¢ember 2022 Policies on reserves. Annual surpluses are retained each year within reserves. These reserves provide resilience lo the charity lo meet the demands of a drop in income levf*ls, or the demands of a new opportunity or project. The policy is for reserves lo be built up on an annual basis from the net surplus. As al that the end of the financial period 31 December 2022 the reserves held by the charity amount to £56,864. Availability and adequacy of assets of each of the lunds The board of trustees is Satisfi that the charity's assets in each fund are available and adequate lo ftjlfil its obligations in respect of each fund. The major risks to which the Charity is exposed and reviews and systems to mitigate them. The major risks the charity faces is the financial impact of the war in Ukraine and rising energy costs. With almost record levels of inflation the cost of the charity healing has doubled which had a significant impact in 2022. There is also a risk that potential gyftkusers may decide lo curb their spending in the coming months and years as they also experience a drop in living-standards which will potentially impact on the ¢harilys' future income. To mitigate, the charity is eonslanlly monitoring for new sources of funding, as well as looking al cost control measu$ a5 a means to limit the impact of a drop in income. Factors likely to affect future financial performance . Future financial performance will be signrficantly impacted by the level of public money available from the government together wrf(h the spending habits of potential users of the facility. The financial impad of the pandemic is now joined by the financial impaol of the war in Ukraine which has sent energy and food prices soaring. Employment of disabled person$ The Charity does not currerfy employ any disabled persons, but wel¢ome5 applicatFons from individuals of Details of The Independent Examiner Rory Gormley Member of InstitLrt@ of Finanoal Ac¢ountsnts 37A Main Street Dromore Omagh County Tyrone BT78 3AE
Dromore Educallon & Community Partnership Company Registration Number- N167452 Twst8es' Annual Report for the year ended 31 December 2022 ststement of the Directors Trustees. Responsiblllties The charit¥s trustees are responsible for the preparation of the accounts in accordance with the temis of the Companies Act 2006, the Charities (Northem Ireland) Act 2008, as amended and The Charities (Accounts and Reports) Regulations (Northern Ireland) 2015 In particular, the Companies Act 2006 and charity law require the Board of Trustees lo prepare financial slalements for each financial year which give a true and fair view of the state of affairs of the charty as al the end of the finanoal year and of the surplus or deficit of the Charity. In preparing those finanoal statements the Board is reqUId lo - to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice Iunited Kingdom Accounting Standards and appli&7ble lawl. select suitable accounting policies and apply them consistently., make judgements and eslimales that are ieasonable and prudent., prepare the financial statements on the going concern basis unless il is inappropriate lo presume that the charty will continue in business., State whether applicable accounting $18ndards and slalements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial slalements., The law requires that the Iru51ees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year. The Trustees are also responsible for maintsining adequate accounting iecords which disclose wrth reasonable accuracy al any time the financial position of the charity and which are sufficient lo show and explain the charity's transactions and enable them to ensure that the financial statements comply with the Companies Act 2006 and comply with regulations made under the Charities Act. They are also responsible for safeguarding the assets of the charty and hen for taking reasonable steps for the prevention and detection of fraud and other irregularities. The Trustees 8re also responsilje for the contents of the Twstees, report, and the statutw responsibility of the Independent Examiner in relation to the Trustees. report is limited io exarnining the report and ensuring that, on the face of the report, the are no material ineonsistenoes with the figures disclose(J in th8 financial statements.
Dromore Education & Community Partnership Company Registration NumiEr- N167452 Trustees, Annual Report for the year ended 31 December 2022 Method of preparation of accounts - Small Company provislons The finanaal statements are set out on pages 10 10 33. The financial statements have been prepared implementing the FRS 102 SORP Islatemenl of Recommended Practice for Accounting and Reporting by Charities) 2015, las amended by the Bulletin issued in October 2018 and applicable lo all accounting periods beginning on or after 1st Januarv 20191. (The SORPI. and in accordance with the Financial ReDortino Stsndard 102. These financial slalements have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006. applicable lo companies subiect to the small companies regime. This rewrt was approved by ths board of trustees on 24 May 2023 Brian McCArron Diwtor arFd Trustee
Dromore Education & Communlty Partnership Report of the Independent Examiner to the Trnstee¥ of the charitable company on thè accouftts for the y&ar pndad 31 Deeembor 2022 I reFOrttD the Tru$le28 on myexamlnation ofthe flnanoal statements ofthe ¢harit2bl8 cOmpY on page5 10 to 33for the year 8nded 31 December 2022 whlch havtr been preparèd In accDrdance with Ihe Charities (Northem Ireland) A 2008. as amended (the Act) and Ihe Financlal Reportin9 Stsndard 102. leffecLive 1st January 201fj1 as medffied by FRS 102 SORP Iststement of Retnmended PraCte for Accounting and Reporting by Charities) 2015. las amended by th8 Bulletin issued in OGtob8r 2018 Ènd applKable to all aGcounting periods beginnin9 on or after 1$1 January 20191, ffhe SORPI, published bythe Charity Commission in Northem IreL9nd ICCNII, and under the histo¢81 cost convention and the accountlng polic$ set out on page 18. R¢speclv8 re$pon8lbllltl¢$ of the Trus8 and the In48pendent Examlner 4nd th8 ba515 of th& report As deguibed on pagfy 6, you. the charitable companls Tru8tee$. vmo are also the Directors ofthe Company forthe purwses of Compsny law, are responsibl&for the preparati¢M) of the fln8ncial statements in e0rdance ryth the Compan$ Act 2006, the Charitie5 INorth6m Ireknal Act 28. as amended and all other applicable law and with Untted Kingdom CeneraltyAttepted AcruntIng Practke, applicable to smaller entAies, and for belng satlsfied that the finanrAal statement$ give atwe and falrvlew. The Trustees conslderthat tt)e audtt requirement of 6921 of The Charit5 (Norlhem Ireland) Act 20C6, 88 amen¢Jed (The Act) doe5 not apply, and thatthere 15 no requirement in the memorandum and articles of the chariiyfcr the onductlng of an audrt, and Inat accounts do not requits an audit in attordance with Part 16 ofthe Companles A 2006 that no member or members have requested an audrt pursuantto Section 476 ofthe Compans Act 2006. As a consequence, the TrustÉ8s have eleGted that the finanoal stslements be $ubpct lo independent examinat. Having satl$fied mysawlhat the finan¢lal stslernents are not requirad to be audited under any legal provision, or 0th8rwlse. and are ellglblefor independent examinati, il 15 my respon51biltyto:. al examlne the fina)cig1 ststernents rrfthe chaiily under Section 65131 of the A(a", bl Wlow tht applicable pr(dureS in the Directirffis to Independent Examinerg made bytha Charrty ComMi88ion in Northern Irelld and.. cl stste wh8ther particubr matters have ¢orth to my atteniion. Bas18 of Independènt Examlnèf$ Ststement and scop8 Of undertaken I conductsd myex8minatK)n in accordance wth the Dlrection5 to Inderendent Examinars made bythe Charrty Comtnissicrt) in Norfhem Ireland, setting outthe duties of an independent examlner In relation to th6 conducting of an depèndent examination. An independent examination includes a re of the accounting r8cords kept bythè d)8rttae rA)mpany and of Ihe aGcountin9 systems MOyed bythe d)arit8ble comp2ny and a COTDparison ofthe fhancial statem8nts presented with those reGords. 11 also Incknde5 conslder4tknn of any unusual items or dig¢losure$ In the financial statements. and Be8klng expL4nalions from you, as Trustees, Concerning such matters. The wrpose of the examlnalion is lo establlsh as far as possibk that there have been no br8a¢hes af chafity18918latlon that. on a 18st basls ofevidence rek¥anttothe amounts and drsclosures made. ihe finanal stalemÉntS ¢FlY wilh tht SORP. The procedures undertaken do not provld? all the evidence that would ba requlred in an audit. and Inforniation Supplied by the Trustee$ in the course of the examinatll is not subjected to audit tests Ot enquiries 2nd doe5 not cover dl thtr mattersthat an audllorwould ¢onsidér in al¥lg at an opinion. The planning and condud of an audit 90es beyond the limrted assuranc6 that an independent eKaminalion can provide
Dromore Education & Community Partnership Consequent. I do not expres$ an audit opinbn on the viewgiven by the fln4nclal statements, 8nd In piCUlar. I oxpre5s no Opinll as 10 wriether the financval statements give a true and fair ¥iewof the affAir$ of the chsrity. and my report is limited to the matters set out in the stalemenl below. I Plann and perfomied my examination so as to satlsfy myseKthal the objectives ofth6 indèpendent exsminatn are &hiev8d and before flnalising Ihe rèport l obtained willen asSuraTr from the Trusitres of all material matt6rs. Indep8nd8nt Examlnefs StOt8m8nt, Report and Oplnlo Subj8 to the limitétions upon the scope of mywork as detsiled above, I h8v8 ¢¢¥neted myex8m1nal.' and confi'rm kn21'.- rhe attounls efthis thqritable Company ar6 notrequSred to be audfted under Part 16 of the Companies Act 2006., The gross In(a)me of the charlble mpY in the year Énded 31 Deeernber 2022 appears to exceed tha surn specrfied in Section 65141 of the Act, namely £fOOOOO. and that l atn qualrfled ID qct as Independent Examiner in 8ccordancewith th8t sect by vlrtue of my being a qualrfiad member of Institute of Fin•cral Accountants,. This IE 8 r8POrt in respect of a examlnallon Garried out under (3) of the Act and in accerd)ce with Dlrection$ lo Independent E¥aTniners madè bythe Charity C¢YnmlssK)n in Northsm Ireland whlch rnay be appllcable,. and thsl no material matt8r5 have come to my attfrntlw in connection vKth th6 examnalion glvinu me caus?to believe that in any material peCt..- accounting records were not kept in respect of tht charity as required by Section 386 orthe Compani&sAGt 2LNJ8 and Section 63 of The CharlLles INorihern Ir6landl Act 200B, a$ amend8d,' en prtrparing accounts on an accruals ba51s. lo prepare financial statements lch acrd vAth the accounting records and ccmply wth the &¢ounling requirements of the Act snd the Regulations setknng ¢xrt tha form and tontent of charity arxounts., have been pfftpared in 8r£ordance wth the rnethods and winciples set Out in the FRS 102 SORP Istatement of Recommènded Pr8Ctice for Accountlng and Reporting by Charities) 2015, la$ anended ty lh8 Bulletin issued In Octeb8r2018 and appllcable lo all accounting Perd8 beginning on orafter 1st Januery 20191, (The SORPI. have been prepared in accordance %tth the rnethods and wnThpks set out in the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting bycharit$) 2015. las gmended bythe Bulleun Issued in OctobÈr2018 and appIr*e lo all accounting periods beginning on or after 1st jUary 20191, (The SORPI. have not been Met or lo which. in My eplnitrn. attentIc shtyjld be drawn in my repL¥t In ordtrto enable 8 proper unders18ndlng of the accounts 10 be reached. 81gned:. Rory Gormley- Ind6p Instilute of Financial Accountants l Examiner 37A Main Street Dromore Omagh County Tyron6 BT78 3AE Th1¥ report WB5 signed en 24 May 2023
Dromore Education & Communlty Parinershlp - Statsment of Financial Activities for the year ended 31 December 2022 ststement of Financial Activitles (including the Income and Expenditure Account for the year ended 31 December 2022, as required by the Companies Act 2006) PriorY•ar Totsl Fund¥ SORP Ref Curyent yoar Unres¢ri¢ted Funds Cuft¥n¢year RÈstrlcted Fund5 Currentyèar Total Fund8 2022 2022 2022 2021 Inrne & Endowments from: Donations & Legarie8 CharitaLle activities A1 27,709 9.132 27,709 81,163 55.379 62.415 72,031 Total incom• 72,031 36,841 108,872 117,794 Expenditure on: CharitaLYe activiti 82 75,623 39,940 115,583 107.283 Totsl expendttu 75,623 39,940 115,563 107,283 Net Income for th• year 13,5921 13,0991 16,6911 10,511 Net Incom• after transfers A-B£ 13,S921 13.0991 16,8911 10,511 Net movgrnént In funds 13,5921 13,0991 16,6911 10,511 Reconcllla¢lon of funds:_ Total funds brought forward 60,260 3,295 63,555 53,044 Total funds carrled forwaril 56,668 196 The'SORP Ref Indicated at)ove is the classificatSon of in(x>me set ¢)Jt in the formal SORP documents. As required by paragiath 4.60 of the SORP, the br¢yJghtforwarcS and cAiriad forward funds above have boen agreed to the Balancè Sheet. A Statement of Total Recc¥Jni$ed Gains and Losses 1$ in¢1uded as a primary Statement in these aCCnts. All a¢lSvilies derive from conlinuiro operations The notes attached on pages 18 to 33 form an Sntegral part of theso accounts. 10
Dromore Education & Community Partnership- Statement of Finan¢ial Activities for the year ended 31 December 2022 Dromore Educatlon & Communlty Partnership - Analy$i5 of prlor year total funds, as required by paragraph 4.2 of the SORP SORP Ref PrlorY•ar P¥lor Yr Prloryear Total Funds Unr&¥¢riGted Fund$ Rfy$triGted Funds 2021 2021 2021 Income & Endowmonts from.. Donations & Lega¢ies Charitable activities Other trading activities Investments Olhei A1 20,018 53,372 35,363 9,042 55,379 64415 A3 Total income 73.389 44,405 117.794 Expgnditure on- Raising fun(fs B1 Chaiitable activities B2 Other B3 Tax on surplus tsn ordinary aetivili, B3 Other tsxation BS 87,053 40,190 107,283 Total expendlture 67.093 40,190 107 283 Net gains on investments B4 Net income forthe year 6,296 4,215 10,511 Transfers bets¥een funds Net in¢om• aftertransfor8 6,296 4,215 10,511 Net movtment In funds 6.296 4,215 10,511 Rownclllatlon of funds'.- Total fund8 brought forward 53.964 19201 53,044 Total funds carried fotward 60,260 3,295 63,555 All actlviti¢s dorlvé from continuing 0ratIOnS A Statement of Total Re¢(niSed Gains an¢J Losses is induded in these accounts as a 5ep3rate w'mary statement Tha notes attached on pages 18 to 33 form an Integral part of thgse accounts.
Dromore Educatlon & Community Partnership - Statement of Financial A¢tlvities for the yearended 31 D¢¢emb•r 2022 Statsment of Total Re¢ognisod GalnB and Loss0$ for tho year endod 31 Decembor 2022 2022 2021 Surplus forthe year= Nèt 8xcess of income over expenditure from operations before tax Realised gains on disposals of social investments which are programme lated 134,4001 122,3521 Ineome fmm op8ratlons before taxift the St8tem•nt olFlnanclalActwites I34,10} 122.3521 Add/(deductJ non Income and expenditure ftems.' Grants for thè acquisition of fixed assets Net Movement In fund8 beforo taxation 27.709 16,6911 32,863 10,511 Funds gpnarateil In the year 88 Shown on Statsment of Flnanclal Actlvilies 10.511 The nots$ attached on pagos 18 to 33 form an Integr81 part of these accounts. 12
Dromore Education & Community Partn¢rghip-Ststement of Flnancial Actlvities forthe year ended 31 December 2022 Dromore Education & Community Partnershlp - Resources applied In the year ended 31 December 2022 towards fixed assets for Charity use:. 2022 2021 Funds generated in the year as det8iled in the SOFA Resour applierl on functional fixed assèts Other applications of funds 16,6911 10,511 115,6681 Not Tr8OUr avallabl• to fund charltable activltlgs 6,691 5,167 The resources applied on fixed assets for charity use represents the cost of additions less proceeds of any disposals. The notss attachod on paggs 18 to 33 fomi an Integral part of thgse accounts. 13
Dromore Education & Community Partnership - Statsment of Finan¢lal Activities for the year ended 31 December 2022 Movements in revenue and capital funds for the year 8nded 31 De¢ember 2022 Revenue accumulated funds Unrfr5trictsd Fund 2022 Rostrfcted Funds 2022 Total Fund$ 2022 La$t year Total Fund5 2021 cumulated furids brought forward 60.280 2,295 63.555 53,044 Recognised 9ains and losses before transfers 13,5921 13.0991 18,6911 10,511 66,668 196 56,864 63,555 Closln9 r*venue fund$ 56,668 56.864 63.555 Summary of funds Unresthttfrd and Ofr¥ignat•d fvnd 2022 R•stcted Total Funds LastY•ar Total Funds Funds 2022 2022 2021 Revenu8 accumulated funds 56.888 196 56,864 83,555 The nots$ attachod on pages 18 to 33 fomi an Integral part of the$9 accounts. 14
Dromore Education & Community Partnership- Statement of Flnancial Activities for the yèar ended 31 Decèmber 2022 Dromore Education & Community Partnership Income and Expenditure Account for the year ended 31 December 2022 as required by the Companies Act 2006 2022 2021 Incomg Income from operations 81,163 84,931 Investment income Gross Inctsme In the yèar before oxceptlonal ttom¥ 81,163 84.931 Gross income In the year Including exceptional Items 81,163 Expendlttsrn Charitsble expenditure, exduding depreuation and amortisation Depreryation and 8mortisab.on Governan Costs Realised losses on disposals of soThal investments lch arè programme related 84,505 30.808 250 75,885 31,148 250 Totsl expendituro In the yoar 115563 Net income bofore tax In the finan¢lal year 134,4001 122,3521 Tax on surplus on ordinary activits.es Net Incomè aftertsx In thè finan¢lal yoar 134,4tKtl 122,3521 Retained surplu5 for thg flnancial ygar 34,400 22,352 All activities derlve frorn contbnuing operations In accordan with the provisions of the Companies Act 2006, the headings and subheadings used in the IoMe and Expendituie aOunt have adapted to reflect the Speal nature of the tharivs activthes Thg notss attached on pag•s 18 to 33 form an Intggral part of these accounts. 15
Dromor• Education & Community Partnership . Balance Sheet as at 31 December 2022 SORP Note Rgf 2022 2021 Flxed assgts Tangible assets 974,384 1,005,192 Current Debtors Cash at bank and in h8nd 10 B2 18.750 22,949 18,750 25,247 Total curront assets 41,699 43,997 Cr•dltors: amounts falllng duo within one ygar 11 C1 1959.2191 1985,6341 Not current assets 1917.5201 1941,6371 The total not assets Of tho charity 56.864 63,555 Thg total net assets of the charity are fundod by the funds of the charity, as follows'.- R•strlctod lunds Reslrlcled Revenue Funds 17 D2 196 3,295 196 3,295 Unrgstrlcted Funds Unrestricted Revenue Funds 17 D3 56,668 60,260 56,668 60,260 Doslgnattrd Funds Total charty funds 56,864 63.SSS The'SORP Ref indicated above is the classification of Balance Sheet items as sel out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the SOFA.. The directors are satisfied that the company is enlilled to exemptlon from the requirement lo obtain an audll under section 477 of the Companies Act 2006. The members have not required the company to oblaln an audit in accordance with se¢tion 476 of the Act. The directors acknowledge their iesponsibilities for complying with the requirements of the Companies Act 20( respect to accounlirvJ records and the preparation of accounts. The charity is subiect lo Independent Examination under charity legislation, and the report of the Inrlependent Examiner is on page 9. 16
Dromore Education & Communlty Partnership- Balance Sheet as at 31 December 2022 The financial slalements have been prepared in aceordance with the provisions in Part 15 of the Companies Act 2006. applicable lo Companies subject to the Small companies regime. Brian M¢Carron Trustee Approved by the board of trustees on 24 May 2023 The nots8 attached on pagos 18 to 33 form an integral part of th8$& accounts, 17
Dromore Education & Community Partnership Notos to the Accounts for the year ended 31 Do¢ember 2022 1 AecountSng polIcS Poli¢1 relating to the pmductlon of the accounts. Ba81s of preparatlon and accounting convention The accounts have b88n PrePad on the acGwals basis, under the historical cost ¢veNtion, and in accordance with the Financial Repothno Standard 102, (effective 1st January 20161 and'FRS 102 SORP (Statement of Recomrnended Pr&ctice for Accounting and Reporting by Charities) 2015, las amended by the 8ulletin i55uÈd in October 2018 and appli¢abl8 to all accounting p8riods bealnniro on or after 1st January 20191, (Yhe SORPI. pulSed by the Charity Cornmisyion in Northem Ireland ICCNII , effective Januaty 2016, and in accordance wth all applicable law the charity's jurisdiction ol registration Measurement and estimation- The preparation of the finanal statements qUireS manag8rnentto make judgements, esb"mates arKI a$$umptions that affect the amounts ffported. These estimates and judgement5 a ¢ontinualty rev and are based on experien and other factors. Induding expectations of fUty event8 that are believed to be reasonable under the rArvJmstances. Golng Concem The charitable activities ale ents.lY dependent on ¢ontinuing grant aid as well as in¢ome from charitable aclvities. As a consequence, the going concem basis Is d8pendent on the future flow of thèse uncertain fundirvJ streams. Accordingly, the Trustees hav8 considered the risks of the funding sour9 ffducing. Fundina for 2023 has been secured, at £37,500 ftsrthe year Trustee$ ara satisfied that, at the time of approving the financial Statement$, it 1$ appropriate to adopt the going COnM basis in preparing the financial statements. Other than these matterg. the Trustees art not aware of any material uncertainites abouithe Gharity$ abilty to GOntIn as a goitu COnrn. Rlsks and fvture 8ssumptton8 The ¢harity 18 a wbliG ben11 entity. The ri$ks with the charty include incorne levels reducing, mainly trom government grants no longer being made available at the same level given the ongoing squeeze on public financtrs from austerity measures. Risks to the charity also itTclude the facility be¢oming less popular and losrg rdevancylappeal within the local Community and Nwith k)¢al groups. This Gould potentially threaten funding leve15 frtsm ctntral Sources. There is also risk from the various groupswhi¢h ¢urrenUy us8 the facillties. going elsewhere for their reqUrMents. An additional and very serious risk to the ¢harlty Is that of the surge in energy wsts and the financial pre$surs it has brought to hou88hold budgets as wdl ay the charlty diraclly. Future assumptions- The $rx>rts facility 711 continu& to used by locAI schools and other groups. Thè fa¢illty will also continue to offer current sewe88 which w411 continue to attract groups and customers, maintaining its w$"0n as 8 popular swrts fa¢ility. and Soal Geftt. Tha Trustees hav assumed that the public fvnding wll cnntinue for the foieseeablè future to permit the facility to iernain operational. To support this the Tru5tee5 State that Fermanagh and Omagh District Counal have agreed the annual funding at £37.$00 which wll furM)er secure the future of the facililyfor the Gtsming years. 18
Dromore Education & Community Partnership Nots$ to the Accounts for the year ended 31 December 2022 Policies relating to categories of Income and Income recognltlon. Nature of income Gross in¢ome represents tt)e value, net of value added tax and discounts, of goods provided to $tomerS work carried out in respectof servi$ provided to Gustomers. at•gorle8 of Ineome Income is cateooFised as income from exchangg transaditsn5 Icontract income) and inGome from non-exGhan98 trangactiOn5 Igiftsl, invèsttnent incow and other irtome. Income from exchange transaetions 18 reoived by the charityfor goods or services supplied undar contract or where Èntillernent 1$ subject to fulfilling performancè relatecs conditions. The income the charty te1VeS is approximatety equal in value to the g£K)ds or servicès supplied ty the charlty to th8 purchaser. Income from 8 nonx¢hange transaetion is Whe the charity rectivey value trotn the donor wlhout providlro equal Val in exGhange, and in¢ludes don8ti0ns of rTh8y. goods and 8eNices freely given wthout giving equal value In exchang8. Income recognltlon Incorne. whether from exchange or Th)n exchange transactions. i¥ recognlsed in the statet of financ181 tIvitieS ISOFAI on a re1vable basi5, when a transaGtion or othr event results in an increase in the charity's assets or 8 reduction in ils liabilities and only en the ¢harity has legal entitlement, thè in¢ome is prObae and can be rne8sured Income subi8Ct to tem$ and condition$ which nmjst be Mel before the ¢harty is entiued to the r&sours 15 not recogni88d until the conditions have been nwt All income is accounted for gross. before deducts.ng any relatsd fees costs. Accounting for deferred inccffle and Incoffle re¢elved in advanr Where terms and conditions relatsng to income have not been mel or uncertainty eStS as to whether the charity can meet any tems or ¢onditions otherwise wthin it8 control, incomè is mt recogni88d but 1$ deferred 8s a liability until it is prObae that the terms Or ry)nditions imw$ed can be m?I Any grant that is subj8Ct to peffiormance-relaled Conditions received in advance of delivering the goods and services requirÈd by that condiknon. or is subpd to unrnel conditions wholty outside thè control of the recipient charity, is a¢COun for as a liathlity and shown on Ihe balance sheet as defeired income. D6ferred In¢offts is released to Ineome in the reporknng period in which Ihe perfomiance-releted or other contlitions that limit re¢ognilion are met. When in¢ome from a grant or donation has rK>t i8n recognised due to the conditions applying to the gift not being wholly rythIn the Gontrol of the refypient charity, It is disclosed as 8 ¢ontingent asset ti re¢eipt of the orant or dCation Is probable onc6 those ¢ondits'on8 are met Where lirne related condltions are imposed or implied by a fundtr, then the income is apportion8d to the tirne perlod$ concerned,a. where applicable. Is acnted for as a liability and Sho on the balancÈ $heet as deferred inGome. When 9rants are re¢eived in advanc£ of the expenditure on the activity funded by thorn, bul there arg no swific iln related condltions, then the Income is not deferred. Any Cnditi£ that all(pN8 for the recovery by the donor of any unexpended part of a grant does not prevent r8cognitson of the income cOnmed, but & liability to any repayment $ recognised then repayment b8comes probeble. 19
Dromore Education & Community Partnership Noteg to the Accounts for the year endod 31 December 2022 Poli¢ffles rolating to expénditure on good$ and seNi¢es provided to the charity. RKognition of Ilabllltl88 and expendlture A liability, and the lated expendituie, is re¢ognised when a legal or con$tru¢tive obligation exists as a result of a past event, and when it is more likety than not that a transfer of economi¢ benefits will be required in s8theThent, and when the atntsunt of the obligation Ggn be measured or rdiabty estirnated.. Liabi1rties arising trom ftrture funding commitments and constructive obligations. Including performanc8 related grants, where the timing or the arDount of the futurè expenditure reqUId to settle the oblioation ar8 unrtaIn, give rise to provision in the a¢¢ounls, whiGh is reviewed at the aowunting year end The provision is increasèd to refie¢t any increases In li81588, and is decreased by the utrlisation of any provision within the period. 2nd teversed if any provision is no longer r¢quired. The$e mDvements are chargèj or credited to respective fun¢s and activities to vhich the provislon relate5. Allocating costs to activities Direct costs that are spe¢ifitAIW rdatsd to an a¢tivlty ar8 allocated to that activity. Shad direct costs and supportcosts are apportioned between activitl85. The basis for apportionrnent, which is con5iStenUy applied, proportionate to the clrcumstsnGe3, 1$ . stafflng- on tt)e basis of time spÈnt in connection with any particular activty. stafflng- on a percapita basis, based on the number of of people $mpbyed wthin any partiular activity. Premises related ¢05ts- on thè proportion of floor araa occupied by a particuLqr activity. Non 5peGifi¢ 8UPPOrt costs- on the basis of the usage Of resources, in temis of time taken. capacity used, request made or other measures Estimatlon tschniques used in apportioning ¢o$ts- give detai18 Poli¢les relating to as$els, Ilabllities and provlslons and other matte. Tanglble Ilxeil o&sets Tangible fixed asset$ are rneasud at their original c05lvalue. or subsequent revaluation, or if donated, as des¢ribed abDv8. Cost ¥81ue includes all costs exnded in bringing the asset into its Intended working condiuon. Depreciabon has b88n prcvided at thè following rates in order to Mte off the ay$ets trj their antipated re$idual value overtheir estimated useful lives. Freehtsld premi888 Fixiures, rrttings and equipm8nt 2 % straight line 20 % dUn0 balance A wular annual VIeW of the likelihood of asset impairmènt is undertaken. Accountlnu for capltal grants and fixed 88set funds. Gifts of tangiN8 fLK8d 8sset$ ororants of a capital nature, oiv8n for the purpDge$ ola¢quiriro sp8cific assets to be fully ullised in the furtheran of the obi8Ct5 of the ¢harfty, ara credited to fixed a8t funds after the donated asset has been receivèd tsr sum$ have been propedy expended on the restrict purpose Where th& tèrms of the gift requirè thè charity to hold thè a8S&t on an ongoino basis for a speofic purpose, then the rixed asset fund $0 created is categorised 88 a restricted fixed asset fund, and the levant restric¥ons are noled in the fixed as$et note 9. Where the terms of the orft are m8t once the asset is acquired, so allowing the charity to Use the asset on an unie5tiiGted basis, including the right to receive the preedS of any future sale of the assat on an unrestrKted basis, then the fixed asset fund so created is categorised as a designat8d fixecl asset fund. When assets are acquired fr>r the furtherance ofthe charty's objects, utilising the Gharitls obvn unrestrided fund$, a transfer is made from unrestricted funds to a deSIgnat fixed asset fund. 20
Dromore Education & Community Partnership Notes to the Accounts for thb year endod 31 Decem1 2022 Whether acquired unrestricted or restricted funds, the as$et aGquired 1$ initially shown in the balance sheet at th8 full cost of acquisition or subwuent revaluation. As the rdated assets are depreuated, in accordanGe with the depreuatlon policy.in order to relectthe dimunition in the asset,8 transfer is made from the relevant fixed a$t funds to either unrestricted or restricted revenue funds. as appropriate to the tsrms of the original gift, if any. The effeGt of this policy is that the aggreg8te of all fixed asset funds Shall equate to the net book value of fixed assets In thtr first year that thi$ policywas adopted, a transferto fixed asset funds wa$ [ne equivalent to the net book value of tr a$$ets. Any residual liability to the donor arising from, for exam Je, the asset's future sale, is disdosed as 8 continoent liability unless the event that would trigger repaymènt of the grant C0£s wobable in thi¢h ¢a5e a1Sabilty for repayment is reGognised. Insofar as this KK)licy relates to Government grants and to the extent that it may be a departure from the FRS 102 SORP Islatem&nt of Recommended Practi¢e forAccounting and Reporbng by Charities) 2015, las arnended by the Bulletin Issued in Ocbbei 2018 and applicable to all accounting periods Winning on or afer 1st January 20181, IThe SORPI. such departure is justified on the b85iS that it is in order to ¢ornply with the SORP. Debto Debtors are Measur at their recoverable amount5 al thè balance sheet date. Cmditors and proviBton$ Creditots are measured at the transaction price Iu8U81ty Invol prfcel, and are recogni5ed in the period in which they are incurr. Ca¥h and bank balances Cash held by the charity is induded ai the 8mount actually held and counted at the year end. Bank balan$, whether in rlt or overdrawn, are shown at the amounts properfy reconaled to the baTrk statements. Penslons - defined contributlon $ch¢mes The charity operates a defined ¢ontribution pension schem? Cgrrtributions are charged to tt)e profit and loss account as they bewme payable in ac£ordance with the rules ol the schem8. Fund Accounting Unrestncted fvnds are available for use atthe diycretion of th truste88 in furU)erance of the general obpdlves ofth8 cbarity. There arè no designat funds Restricted funds are subJ8ct8d to restrictions on Iheir expenditure Imwsed by the donor or through the terms ol an appeal or a5 implied by law. There a no 8nd0ent funds. 2 Liability to taxatioft The Trustees ¢onsid8r th8t the ¢harity satisfies the tests set out in P4ragr&ph 1 Schedule 6 of the Finance Act 2010 for UK corporation tax purposes. Accordlngly, the Ch8rity is potentialW exempt from taxation in respect of income or cApital gains received within c8tsgories cover8d by chapter 3 part 11 of the Corroolion Tax A¢t 2010 or Section 258 of the Tatstion of Charoeable Gains Act 1992, to the Èxtent that suth income or gains are applied exdusively on the $pecifiG charitable objects of the ¢harity and for no other purpose. Value Added Tax is not recoverable by the ¢harity, ar is therefore includeES in the relevant costs in the Statement of Financial AGtivities. 21
Dromore Education & Community Partnership Notes to the Accounts for the year ended 31 De¢ember 2022 3 Windlng up or di$solutlon of the charity If upon windiro up 01 dissolution of the charity there rtmain any assets. after the satisfaction of all debts and1i&bilities. the assets presented by the accumulated fund shall be tiansf8rred to some other charitsb1e body or bleS having sinilar objects to the charity. 4 Slgnificance of financlal Instrum•nts to thè chatlty's posltlon There are no snifiCant inwllcations of financial instruments on the charity'5 posthon. Nèt surplus bOre tax In thè financlal yr 2022 2021 Th8 net8uFplus bgfow tax in the financial year is Stated aftar charging'_ Depie¢iaUon ofowned fLYed as88ts 30,80 31,148 6 Stsff costs and •moluments solarycosts 2022 2021 Gross Salari88 excluding twstees and key manapment per50nn81 34,278 31,508 TLrtal salarle8, wages and related costs 34,278 31.506 Numbors offull tim6 •mploye•s ori1 tim• gqtthlents 2022 2021 The averag8 number of total staff employèd In the year was The average nurnber of part time slaff ÈmplDy8d in the year was The average number of full time staff employed in the year wa$ The estimated full time equivalènt number of all staff employed in the year w8S 22
Dromore Education & Community Partnership Notos to the Accounts for the year ended 31 Decomber 2022 The ostirnatedeqtiival8ntnumlJvof full tlme staff deployedin drfferentactlvllles In theyear was... Engaged on charitab18 aclivrties Engaged on management and administration The estimated f1 tlmo equlvalentnumber of allstsff employ•das abovg Neither the trustees nor any persons conne 1th them hav8 re1ved any remuneration from the charty or any related entity. either in the current or prioryear No employees received emoluments lexclurling pension costs) in exc88s of £80,000 per annum. Highest paid employee The remuneration in the wryearwas Pension contributions paid by the employer 20.240 420 Totalr•mLmetr*lonpackage incli1> totalsalaries abt) 20.660 7 Deflned Contributlon pension sch•meB The charity offers a defined ctributiOn pension scheme whh is administered by NEST, ths empioyers cost5 to the ch8rity wep £420 in tht year. The charity has allocated the costs to unrestrieled funds eon$istent wth treatment of ott)er emloye8 costs. Any liabilites and assets a$souated wlh the scheme tre shown under debtors and ¢fftditors. 8 Romun&ration and paymènts to Trust••8 and porson8 connèetsd with them No trustees or pttrsons connected wth them received any remuneration from the ch8nty, or any relata entity. 9 Tanglble fixed a8$0ts Cutten¢ Year Land and Sulldlng5 Fixtitre8, Fittings and Equipment Motor Vehl¢le$ Totsi ost At 1 January 2022 1.366,994 87,206 1,454,200 At 31 De¢ember 2022 1,366,994 87,206 1,464,200 Depreciation At 1 January 2022 Chargè for the year 379,140 27,340 89,868 3,468 449,008 30.808 At 31 DeceMr 2022 406 480 73,336 479,816 23
Dromore Education & Community Partnership Notes to the Accounts for the year onded 31 December 2022 Net book value At 311)eMr 2022 960,514 13.870 974.384 Ai 31 De¢ember 2021 987,854 17.338 1005 192 Land and Bulldings Fixture8, Flttlngs and Eouit)ment Motor Vehlcle¥ Prlor Year Totsl Cost 01 January 2021 Additions 1,366,994 71.538 15,668 1,438.532 15,668 31 Decembor 2021 1 366,994 87.206 Depr8ciaUon 01 January 2021 Charge for the year 352,328 26.814 65,534 4,334 417,860 31,148 31 Decèmber 2021 379,140 69,868 449,1)08 Net book value 31 December 2021 987,864 17.338 1,1105 192 31 December 2020 1014.668 1,020,672 10 Dobtor3 2022 2021 Trade debtors 18.750 18.750 11 Creditorn: amounts falllng duo withln one yaar 2022 2021 Trade creditors 845 2.wo 1.500 Amounts owed to group und8rt8knngs and und8rtakings in which charity ha$ participating interest PAYE. NIC VAT and othert8xes Other creditors 952,540 980,249 762 2,857 658 1,882 959,219 986,834 12 Loans to trustees Includ•d In dabto There were no loans made to any trustees during the year. 13 Guarantsos made by thè cbarlty on behalf of trustees There were no guarantees made by the charity on behalf of any trustees during the year. 24
Dromore Education & Community Partnershlp Notes to the Accounts for thg year ended 31 Docember 2022 14 Income and Exp•nditur• •¢count #ummary 2022 2021 At l January 2022 Surplus after tax the year 30.692 134,4001 53,044 122,3521 At 31 December 2022 30,692 15 No rolated party transactlons There were no transa¢tions with rdated parties in the year. 16 Partl¢ulaTS of how partlcular funds are reprg$&nted by assets and liabllltl•8 At 31 Decornber 2022 Llnrestri¢tgd Designated fvnds RtStrfcts Yolal Jnds lunds Fund$ Tangible Fixed Assets Current Assets Currtnt Lialilrties 974.384 41,503 1959,2191 974.384 41,699 19S9,2191 56,668 196 At l January 2022 untrfCted frjnds Dosign4ted ftsnd$ Regtrl¢t8d fvnds Total Fund8 Tanoible Fixed Assets Current Asset5 Current Liabilities 1,005.192 40,702 1985,6341 1,005,192 43,997 1986,6341 3,295 60,260 17 Ch#nge In totsl funds over the yaar a¥ Bhown in Note 16 , analysed by indlvldual funds Funds brovght Movèmpnt In lorwardfrom funds In 2022 2021 Trnnsfers boiw89n funds In 2022 Furds cartled lorward to 2023 See Not 18 See Not• o Unrestrl¢tsdanddeslgnatsdfunds.'. Unrestricted Revenue Funds 60,260 13,5921 56,668 Total unrestrfjcted and de8lgnated fvnds 60,260 3,592 56.668 25
Dromore Education & Community Partnership Notes to the Accounts for the year ended 31 December 2022 Rostrl¢ted funds... 8uilding Grant Release DAERA Rural Dwelopmant Gym Equipffv&nt Building Maintenane8 14.8801 475 5,000 2,500 13,0991 17,7791 475 s,000 2,$00 Total Testrictsd funds 3.29S 3.099 196 T¢)tsl charlty funds 63.55S 8,691 Funds br(wght Movgment In foTward Irom lund8 ID W21 2020 Transfers between funds in 2021 Funds carrled forward to 2022 Ppk)r Year Unrestrictodand desIgted lund$.'. Unrtslricted Revenue Funds 53,964 62 60,260 Total unrestrlctsd and deslgnated funds 63.964 6.298 60.260 Rsstrl¢t8d lund$.'. Restricled Fixed Asset Fur$ Re$tri¢ted Revaluation R8serve Education Authoritylcleaning Building Grant Release DAERA Rur81 Development Gym Equlpffnt Building matenanCe 11.3951 475 {3.2851 146801 475 5.000 2,SOO 2,500 Totsl re8tri¢ted fund8 920 4,215 3,295 Total ¢harlty funds 53.044 10,611 3.5S5 18 AnaWi6 Qfmovements In funds ov•rthe yeara$ shown in Note 17 Other In¢ome ExpoTrdiwr¢ tsalns & Mov•mgnt Losses 2U22 In funds 2022 2022 2022 Unreslrictandegnat0d funds.". Unrestricted Revenue FurKIs 72.031 175,6231 13,5921 Restrictedftmds... Education AuthoritylGleaning Building Grant Release 9.132 27,709 19.1321 130,8081 13.0991 116,663 6,691 26
Dromore Education & Community Partnership Notes to tho Accounts for the year ended 31 Decembgr 2022 prtor Year In¢ome ExpendStur• Galng & Mov¢ment Los$88 in funds 2Q21 2021 2021 2021 Unr•stricted anddeslgnat8dfunds.'. Unrestricted Revenue Funds 73,389 187,0931 6,296 Restricted funds.". Restricted Fixed Asset Funds Re$trictsd Revaluation Reserve EducAtion Authorityicieaning Building Grant Release DAERA Rural Development Gym Equipment Buildi Maintenance 9,042 27.863 19,0421 131.1481 13.2851 5,000 2,500 5,NO 2,600 117,794 1107,283 10.511 19 The purpoAès for whleh the funds a¥ dgtallad in note 17 aro hgld by thè charlty ar•- Unrests¥ctedand deslgn8ledfunds." Unrestricted Revenue Funds These funds are held forthe meeting the objectives of the Gharity. and to provlde reserve8 forfutuie activities, and, subiect to charity legislation, are ff from all rèstri¢tions on their use. Rgstrictsdfunits... Restricted Fixed Asset Funds The purpose of these funds is dascribed under the aDting policy 'Accounting for¢apital grants and fixed asset funds.. Thi$ fund represents the restricted sutplus arisino on the revaluation of the charity's assets. These funds are hdd lorcovering the cleaning of the building undertaken by Sl John8 College. These funds present tho lease ol tha building gr*nt and eation charge on the fixed assets. This fund 45 held for covering the Rural DevelopnEnVGood Ratft$ ProgramnE. This fund 1$ held for covering the costs of equipment to update the fithesg Re8tri¢ted Revaluation Reserve Education Authty1cIeaning Building Grant Re18as8 DAERA Rural Development Gym Equipment Building Maintenance These funds a held to coverthe costs of buSldign rnaintenan¢e and paintlno. 20 Ultimate controlling party The charlty is under the contrd tsf its legal members. Every member of the charity 18 obliged to contribute such amount as rnay required not exceedi £1 to the assets of the company in the event of it5 LEing wound up while he Of she is a membei, orwthin one year after he or she ceaseg to be a mgmber. 27
Dromorg Education & Community Partnership Det8iled analysis of income and èxpendlture for the year anded 31 D•cgmber 2022 as required by the SORP 2015 This 4n•lysls Is classsfflled by conventlonal nomlnal descriptlons and notbyactivity. 21 Donations, Grants and Logacies Curr•rtye4r Unr¢$trlcted FundB Curr•ntyÈ&r Rfslritted Funds Currgnty•ar TOtsI Fund PrforYo8r Tot•1 Fund$ 2022 2022 2123 2021 Revenue grants from governmentand publlc bodle5 HMRC Job Ret8ntlon Scheme 13,817 Femianagh & Omagh Diskn¢1 Council 2,500 Totsl publ1¢ $è¢tor rovenue grants 16.117 All th8 grants in the prior year werè unrestricted. Revenu• grants from govemm•nt and publ1¢ bodlo8- PrlorY•ar analysls PtlDrYear Unr4#trlcted FundE fjoryfrar Ro8tri¢t•d prtoryear Total Funds 2021 2021 2021 Prlor Yoar 13,617 2.500 Cutr¢m year Unrnstrfeted Funds ¢urr¢ntyèar Curr¥nt yr Total Fund8 Prforywar Total Fund8 Funds 2022 2022 2022 2021 R8venue grdnts and donallons from non publlc lIeS Small grants Indlvidually les$ than £lWO 600 Co oPeratn Ireland 4,168 Sport Nl 1.631 Total prlvats sxtor rèvènue granis 6,399 Revenue grants and donafjons from ngn publlc bodles Ilncludè Glft Ald dOnaon$ Irom 8ub8ldlarfe51 Year analysi$ . Prlor Pdoryffar Unro8trfcted Fund* 1orYoar prforY•or Restrlctryil Fund$ Total Funds 2021 2021 2D21 Prlor Yeor 6,399 28
Dromore Educatlon & Community Partnership D•taFled analysis of incomo and expenditure for the yèar end8d 31 December 2022 as rèquirgd by the SORP 2015 Currènt y¢ar nTeCrf Funds Cunont ytr4r Resirteled Fund5 Curyontyear TOMI Funds Prforyear Total Funds 2022 2022 2022 2021 Capttal grants from governmeni and publlc bodles NÈW Opportunliès 8rg Lottery F8mianagh & Omagh Disknct Couneil 27.709 27,709 27.8e3 5,000 Total publ1¢ $6¢tor ¢apltal grants 27,709 27,709 32,863 All the grants In Ihe prioryeai ere unrestrt6d. Capltal grants Irom government and publlt bodlo8. PrltsrY•ar an4lysl$ Prforyear Unregtrtetod Funds lor Year Rè#trkt¢d Fun(ts PrlorY•ar T*)tal Fut)dÈ 2021 2021 21 Prlor Y8ar 32.863 Total Donations, Grants and Legacies Total Donations, Grdnts and Lagacies A1 27.709 27,709 85,379 All the donallons gffts in the prfor yearwer8 Un$cted Priory•ar Rv4lrfcled Funds 2021 Prfor Yowr Total Funds 2021 Fur 2021 Total Donatlon$, Grants and Le¢aclgs A1 20,018 35,363 65,379 22 Income from charitable activltles . Tradlng Activities Cuffent yèar Currgntyè&r Unre5mo Fund# Current year R$8Mcted Fund5 2022 Cuwwnt yea Totsl Funds Por Yeo¥ T¢xal funds 2022 2022 2Q21 Prfmary purpose and anclllary tradlng Takings from Individuals Takings from Groups Drinks Machin& & Tuck Shop Facllity Hire Olhar InGoming Resourc8S Summer Camp Room Hire 25.569 25.569 1,775 3,740 763 11,610 1,775 3,740 783 1,310 1,500 9,132 9,132 2,684 9,042 1,415 38 2,684 Totsl Prlmary purpose and an¢lllary tradlno 34.631 9,132 43.663 24,915 All the ttading 2rtwrtK9s In the PriyearWere unwslricted. 29
Dromore Educatlon & Community Partnership Detsilèd analysls of incom& and exp&nditur• for yèar erkded 31 Dècember 2022 as rèqulred by the SORP 2015 Priory•ar POrYar UnresMct•d Fund8 2021 Prfor YeaT Rostrfctgd Funds 2021 prtorYo&r Totsl Funds 2021 Prlmary purposè and anclllarytradlng Other Incoming Reswrc&8 9,042 9,042 Totsl PrlmAry purposè and antlllarytradlng 15,873 9.042 24,915 23 Charitabla incomè from lund8rs Cumt)t year Unr•strl¢ted Funds Cu¥rent year Currentyoar R•4tricted Total Fund# Ftrnd8 PrlDrY¢or Totsl Funds 2022 2022 2022 2021 cgrttractual payments from publlc bodl88 to fund charftable actlyllles Fetmanagh & Omagh District Council 37.5rKJ 37,500 37,500 Tot41 eontractual paymerts from publlc b¢xllo8 37,$00 37,500 37.500 Unrfys¢rf¢ted Funds Re#¢ted Fund¥ 141orYear T4)tsl Fund5 Toi•l Ftsnds 2021 2022 2022 202Z Total Charltable income from funders-_ Current year. Income from fun¢JeTS 37.500 37,500 37,JOO 24 Total Income from Charltablo a¢tlvlUo$ Cuttettt year UprestrfGte Funds Current year RÈstrfGte(I Funds CurreThtygar Total Funds Prforyear Currentyeor Total Funds 2022 2022 2022 20 Total inGtsre from charitabk9 trading Incorne from funder$ 34,531 37.500 9,132 43.683 37,500 24,915 37,500 Total from charltsble OcvIa$ A2 72,031 9,132 62,415 All Ihe inc4)m8 in the prior year was unrestricted. 30
Dromore Educatlon & Community Partnership Detaile(J analysis of incom• and expgnditure for the yèar ended 31 December 2022 as required by tho SORP 2015 Income from charftsble aGtlvlUes- Prfor Y8ar analysts Prloiyear Unrostdcted Funds PrfQrYr Restrfcted Fund5 prtorYeBr Prlorye4r Totsi FutTrd8 2021 2021 2021 Total income from charltable Iradlng Income trom funders 15.873 37.500 9,042 24,915 37.500 9,042 62,415 25 Expenditurè on charilablg activities- Direct spending Currertyear Unre$trtct¢d Funds Curr&nt year Resffieted Fund$ Currontyear Prfor Yeai Total Funds Total F5 Current Yeer 2022 2022 2022 2021 Gros5 wages and salaries- chantab activities Ernployees Penson Costs Lantern Walk ODC- Good Relations Summer & Easter Camp 34,278 34,278 31,508 980 615 480 3,861 798 e15 480 580 3,861 2.830 Totsl direct spending B2a 40,214 40,214 35,716 26 Expenditurè on charftable actlvities- Charitsblo trading Currentyear Unr•stCted Funds Currtrrt year Rostrtctod Fun(ts CuThentye&r To1 Funds PrforYe&* Total Funds ctsnt Year 2022 2022 2022 2021 Purchases 3,495 3,495 2,013 Consumables 337 Total charltable tradlng ¢osts 82b 3,980 3,980 2,350 27 Support costs for chaiitable activities ¢u¢Tont year Unrgstrl¢tsd Fun(lts Currentyear Restrf¢tfjd Funds cYrr•ntar Prforyedr T1 Funds T4kn1 Fund$ Cuttent Year 2022 2022 2022 2021 Employgé costs not includedin direct Costs Training and welfare- staff Travel and subsiSten- staff Coaching 350 137 243 1,705 1,705 425 31
Dromore Education & Communty Partnershlp Dgtsiled analysis of Income and expgnditurè forthe y&ar endad 31 December 2022 as rèqulred by the SORP 201S Premises Expenses Light heat aThJ power Cleaning and waste management Property insuran 14,327 14,327 9,136 2.650 7,294 9,337 2,4Sg 9,132 2,550 Admlnlstroti¥• ovetrheads Telephone, fax and internet Stsb"onery and printing Equiprn8nt expens0d Hire of equipment Advertising and marketing Sundry expenses Repairs & Maintenance LenS & Permrts 380 380 2,707 3,249 415 415 883 40 5,492 663 40 98 6,385 536 5,492 663 Professional fees pald to è(fvlsorn othw than tho auditororexamin Aowkjntancy fees other than 2.136 examination or audit fees 2.136 2,607 Financlal costs Bank charges Oeprecjabon & Amorb"sation in lot81 for. 1,030 1,030 30.8Q8 773 31,14B 30,808 Support costs b&fore reallocation 31,179 39.940 71,119 68,967 Total support eosts- curront Year The ba$1$ of allocalion of costs bets¥8en actNititrS is described under gcceunling poIAs 31,179 39,940 71.119 6B,987 euYr•nt yèar Unr•Etsleted Fun(1S 2022 eurrèntyear R*#tklcted Funth 2022 Pdoryear Total Funds Prior Yeor 2021 Premi$es Expenses Cleaning and waste management 29S 9,042 Y,337 Administratlve oveth•ads Financlal costs Deprlation & Amortisation in ttslal for 31,148 31,146 Supportcosts before wllocation 2B.7TI 40,1 68,967 Total support costs- Prioryèar 28,77T 40.190 68,967 The basi$ of 81locatn of costs bemeen activrtie$ is described under accouniiro pol$ 28 Other Expenditure- Govornance costs Curront y4ar Unrestricted Fund¥ Cutront year Rffstricted Fund8 Currèrtyear Totsl Funds prtor Ygar Totsi Fund5 Current Yr 202Z 2022 2022 2D21 IndeperKlent Examinerfs fees 250 230 250 Total Governance costs All the expèndKure in the prforyear Wd$ unreylricted. 250 250 250 32
Dromore Education & Community Partnership Detailed analysis of incomo and expenditure for the year ended 31 Docember 2022 as required by the SORP 2015 29 Total Charitable xpendltu Currenty6ar Unr•slrf¢ttrd Ctsryntyear R•6trfcted Funds Cuirent yfrar PrforY¢ai Total Fuftd$ Tt)t&l Funds Current Year 2022 2022 2022 2021 Total d1ct spending Total charitable tiading costs Total support costs Totsl Governan costs B2a 32b 62d 82e 40,214 3.980 31,179 250 40,214 3,980 71,119 250 35,716 2,350 68.987 250 39.940 Total charftsble expendltu B2 39,940 107,283 prtorY¢ir Unr¢$tri¢ted Ptfjor Year Rostrf¢ted FndS Prtoryoar Tot&1 Fund9 Prlor Year 2021 2021 2021 Ttstal direct spending Totsl chaiitable trading costs Totsl support wsts Totsl Governance costs B20 82b B2d B2e 35,718 2,350 28.771 250 35.716 2,350 68,967 250 40,19J Totsl charltabl8 expendltur& B2 67,093 40.19) 107283 33