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
In￿rne 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 docU￿￿nI 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 legi￿atiOn 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
Te￿phOne 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 mC￿00n
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 hea￿hY 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 Communit￿S. 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 eXer￿se, 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
A￿oUntantS
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 reqUI￿d 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 cOmp￿Y 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 Ret￿nmended PraCt￿e 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 Trus￿8 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 2￿8. as amended and all other applicable law and with
Untted Kingdom CeneraltyAttepted Acr￿untIng 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 Charit￿5 (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 Compan*s 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 Ire￿lld 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)8rtta￿e rA)mpany and of Ihe aGcountin9 systems ￿M￿Oyed 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 finan￿al 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 examinat￿ll is not subjected to audit tests Ot enquiries 2nd doe5 not
cover dl thtr mattersthat an audllorwould ¢onsidér in a￿l¥l￿g 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 p￿iCUlar. I
oxpre5s no Opin￿ll 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 exsminat￿n
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 ¢¢¥n￿eted 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 charl￿ble ￿mp￿Y 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 ac￿rd 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 Per￿d8 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 j￿Uary 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
In￿rne & 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 aCC￿nts.
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$i5 of prlor year total funds, as
required by paragraph 4.2 of the SORP
SORP
Ref
PrlorY•ar
P¥lor Y￿r
Prloryear
Total Funds
Unr&¥¢riGted
Fund$
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 0￿ratIOnS
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
I34,1￿0}
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•st￿cted
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 I￿oMe and
Expendituie a￿Ount have adapted to reflect the Spe￿al 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 polIc￿S
Poli¢1￿ relating to the pmductlon of the accounts.
Ba81s of preparatlon and accounting convention
The accounts have b88n PrePa￿d 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. pu￿lS￿ed 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 finan￿al 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 sour￿9 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 COn￿M 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 COn￿rn.
Rlsks and fvture 8ssumptton8
The ¢harity 18 a wbliG ben￿11 entity. The ri$ks with the charty include incorne levels reducing, mainly trom government
grants no longer being made available at the same level given the ongoing squeeze on public financtrs from austerity
measures. Risks to the charity also itTclude the facility be¢oming less popular and los￿rg rdevancylappeal within the
local Community and Nwith k)¢al groups. This Gould potentially threaten funding leve15 frtsm ctntral Sources. There is also
risk from the various groupswhi¢h ¢urrenUy us8 the facillties. going elsewhere for their reqU￿r￿Ments. An additional
and very serious risk to the ¢harlty Is that of the surge in energy wsts and the financial pre$sur*s 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 So￿al 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 non*x¢hange transaetion is Whe￿ the charity rectivey value trotn the donor wlhout providlro equal
Val￿ in exGhange, and in¢ludes don8ti0ns of rTh￿8y. 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 state￿￿￿t of financ181 ￿tIvitieS
ISOFAI on a re￿1vable basi5, when a transaGtion or oth*r 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 prOba￿e and can be rne8sured
Income subi8Ct to tem$ and condition$ which nmjst be Mel before the ¢harty is entiued to the r&sour*s 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 e￿StS 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
prOba￿e that the terms Or ry)nditions imw$ed can be m?I
Any grant that is subj8Ct to peffiormance-relaled Conditions received in advance of delivering the goods and services
requirÈd by that condiknon. or is subpd to unrnel conditions wholty outside thè control of the recipient charity, is
a¢COun￿ for as a liathlity and shown on Ihe balance sheet as defeired income. D6ferred In¢offts is released to Ineome
in the reporknng period in which Ihe perfomiance-releted or other contlitions that limit re¢ognilion are met.
When in¢ome from a grant or donation has rK>t i￿8n recognised due to the conditions applying to the gift not being
wholly ￿rythIn the Gontrol of the refypient charity, It is disclosed as 8 ¢ontingent asset ti re¢eipt of the orant or dC￿ation Is
probable onc6 those ¢ondits'on8 are met
Where lirne related condltions are imposed or implied by a fundtr, then the income is apportion8d to the tirne perlod$
concerned,a￿. where applicable. Is ac￿nted for as a liability and Sho￿ on the balancÈ $heet as deferred inGome.
When 9rants are re¢eived in advanc£ of the expenditure on the activity funded by thorn, bul there arg no swific iln
related condltions, then the Income is not deferred.
Any C￿nditi£￿ that all(pN8 for the recovery by the donor of any unexpended part of a grant does not prevent r8cognitson of
the income cOn￿med, but & liability to any repayment ￿$ 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$tru¢tive obligation exists as a result of a past
event, and when it is more likety than not that a transfer of economi¢ benefits will be required in s8theThent, and when
the atntsunt of the obligation Ggn be measured or rdiabty estirnated..
Liabi1rties arising trom ftrture funding commitments and constructive obligations. Including performanc8 related grants,
where the timing or the arDount of the futurè expenditure reqUI￿d to settle the oblioation ar8 un￿rtaIn, give rise to
provision in the a¢¢ounls, whiGh is reviewed at the aowunting year end The provision is increasèd to refie¢t any
increases In li8￿15￿88, and is decreased by the utrlisation of any provision within the period. 2nd teversed if any
provision is no longer r¢quired. The$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. Sha￿d 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 rneasu￿d at their original c05lvalue. or subsequent revaluation, or if donated, as des¢ribed
abDv8. Cost ¥81ue includes all costs ex￿nded in bringing the asset into its Intended working condiuon.
Depreciabon has b88n prcvided at thè following rates in order to Mte off the ay$ets trj their anti￿pated re$idual value
overtheir estimated useful lives.
Freehtsld premi888
Fixiures, rrttings and equipm8nt
2 % straight line
20 % ￿dU￿n0 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 a8￿t 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 pr￿eedS 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 Decem￿1 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$ [n￿e 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 af*er 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
r￿lt 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 8nd0￿ent 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$solutlon of the charity
If upon windiro up 01 dissolution of the charity there rtmain any assets. after the satisfaction of all debts and1i&bilities.
the assets ￿presented by the accumulated fund shall be tiansf8rred to some other charitsb1e body or b￿leS having
sinilar objects to the charity.
4 Slgnificance of financlal Instrum•nts to thè chatlty's posltlon
There are no s￿nifiCant inwllcations of financial instruments on the charity'5 posthon.
Nèt surplus b￿Ore tax In thè financlal y￿r
2022
2021
Th8 net8uFplus bgfow tax in the financial year is Stated aftar charging'_
Depie¢iaUon ofowned fLYed as88ts
30,80
31,148
6 Stsff costs and •moluments
solarycosts
2022
2021
Gross Salari88 excluding twstees and key manapment per50nn81
34,278
31,508
TLrtal salarle8, wages and related costs
34,278
31.506
Numbors offull tim6 •mploye•s ori￿1 tim• gqtthlents
2022
2021
The averag8 number of total staff employèd In the year was
The average nurnber of part time slaff ÈmplDy8d in the year was
The average number of full time staff employed in the year wa$
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 f￿1 tlmo equlvalentnumber of allstsff employ•das abovg
Neither the trustees nor any persons conne￿￿ ￿1th them hav8 r￿e1ved 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 incli￿1￿> totalsalaries abt)
20.660
7 Deflned Contributlon pension sch•meB
The charity offers a defined c￿tributiOn pension scheme wh￿h 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 DeceM￿r 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)￿eM￿r 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
un￿trfCted
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
Fur*ds 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,$00
Total Testrictsd funds
3.29S
3.099
196
T¢)tsl charlty funds
63.55S
8,691
Funds br(wght Movgment In
foTward Irom lund8 ID W21
2020
Transfers
between
funds in 2021
Funds carrled
forward to
2022
Ppk)r Year
Unrestrictodand desIg￿ted lund$.'.
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$tri¢ted Revaluation R8serve
Education Authoritylcleaning
Building Grant Release
DAERA Rur81 Development
Gym Equlpff￿nt
Building ma￿￿tenanCe
11.3951
475
{3.2851
146801
475
5.000
2,SOO
2,500
Totsl re8tri¢ted fund8
920
4,215
3,295
Total ¢harlty funds
53.044
10,611
3.5S5
18 AnaWi6 Qfmovements In funds ov•rthe yeara$ shown in Note 17
Other
In¢ome
ExpoTrdiwr¢
tsalns &
Mov•mgnt
Losses
2U22
In funds
2022
2022
2022
Unreslrict￿and￿e￿gnat0d 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 a￿D￿￿ting 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 ￿e￿￿ation
charge on the fixed assets.
This fund 45 held for covering the Rural DevelopnEnVGood R￿at￿ft$
ProgramnE.
This fund 1$ held for covering the costs of equipment to update the fithesg
Re8tri¢ted Revaluation Reserve
Education Auth￿ty1cIeaning
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¢ $è¢tor rovenue grants
16.117
All th8 grants in the prior year werè unrestricted.
Revenu• grants from govemm•nt and publ1¢ bodlo8- PrlorY•ar analysls
PtlDrYear
Unr4#trlcted
FundE
fjoryfrar
Ro8tri¢t•d
prtoryear
Total Funds
2021
2021
2021
Prlor Yoar
13,617
2.500
Cutr¢m year
Unrnstrfeted
Funds
¢urr¢ntyèar
Curr¥nt y￿r
Total Fund8
Prforywar
Total Fund8
Funds
2022
2022
2022
2021
R8venue grdnts and donallons from non
publlc ￿lIeS
Small grants Indlvidually les$ than £lWO
600
Co oPerat￿n 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 dOna￿on$ 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
￿nTe￿￿C￿rf
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¢ $6¢tor ¢apltal grants
27,709
27,709
32,863
All the grants In Ihe prioryeai ￿ere unrestr￿t6d.
Capltal grants Irom government and publlt bodlo8. PrltsrY•ar an4lysl$
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
Unre5m￿￿o
Fund#
Current year
R$8Mcted
Fund5
2022
Cuwwnt yea
Totsl Funds
P￿or 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 Pri￿yearWere 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
P￿OrY￿ar
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 Oc￿vI￿a$
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
PrfQrY￿r
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 F￿￿￿5
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•st￿Cted
Funds
Currtrrt year
Rostrtctod
Fun(ts
CuThentye&r
To￿1 Funds
PrforYe&*
Total Funds
cts￿nt 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•nt￿ar Prforyedr
T￿1 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
L￿en￿S & 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 poI￿A￿s
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$es Expenses
Cleaning and waste management
29S
9,042
Y,337
Administratlve oveth•ads
Financlal costs
Depr￿lation & Amortisation in ttslal for
31,148
31,146
Supportcosts before wllocation
2B.7TI
40,1
68,967
Total support costs- Prioryèar
28,77T
40.190
68,967
The basi$ of 81locat￿n 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 Y￿r
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
Ctsry*ntyear
R•6trfcted
Funds
Cuirent yfrar PrforY¢ai
Total Fuftd$
Tt)t&l Funds
Current Year
2022
2022
2022
2021
Total d1￿ct 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
F￿ndS
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