REGISTERED COMPANY NUMBER: NI067452 (Northern Ireland) REGISTERED CHARITY NUMBER: 103190
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 December 2025
for
Dromore Education&Community Partnership
Dromore Education&Community Partnership
Contents of the Financial Statements for the Year Ended 31 December 2025
| Page | |
|---|---|
| Report of the Trustees | 1 |
| Independent Examiner's Report | 2 |
| Statement of Financial Activities | 3 |
| Balance Sheet | 4 to 5 |
| Notes to the Financial Statements | 6 to 12 |
| Detailed Statement of Financial Activities | 13 to 14 |
Dromore Education&Community Partnership
Report of the Trustees
for the Year Ended 31 December 2025
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number
NI067452 (Northern Ireland)
Registered Charity number
103190
Registered office
37 Omagh Road Dromore Omagh Co. Tyrone BT78 3AL
Trustees
C Doherty (resigned 11.11.25) D Hardy B McCarron D Montague
Company Secretary
B McCarron
Approved by order of the board of trustees on 9 June 2026 and signed on its behalf by:
B McCarron - Trustee
Page 1
Independent Examiner's Report to the Trustees of Dromore Education&Community Partnership
I report on the accounts of the company for the year ended 31 December 2025, which are set out on pages three to twelve.
Respective responsibilities of charity trustees and examiner
As the charity's trustees (and also the directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:
-
examine the accounts under Section 65 of the Charities Act
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follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under Section 65(9)(b) of the Charities Act
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state whether particular matters have come to my attention.
Basis of the independent examiner's report
I have examined your charity accounts as required under Section 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under Section 65(9)(b) of the Charities Act. The examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters.
My role is to state whether any material matters have come to my attention giving me cause to believe:
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That accounting records were not kept in accordance with Section 386 of the Companies Act 2006
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That the accounts do not accord with those accounting records
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That the accounts do not comply with the accounting requirements of Section 396 of the Companies Act 2006 and with the methods and principles of the Charities Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
-
That there is further information needed for a proper understanding of the accounts to be reached.
Independent examiner's statement
I have completed my examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention.
Rory P Gormley The Institute of Financial Accountants
9 June 2026
Page 2
Dromore Education&Community Partnership
Statement of Financial Activities
for the Year Ended 31 December 2025
| Notes INCOME AND ENDOWMENTS FROM Charitable activities Charitable activities Other trading activities 2 Total EXPENDITURE ON Raising funds Charitable activities Charitable activities Other Total NET INCOME/(EXPENDITURE) RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD |
Unrestricted fund £ 48,424 - 48,424 2,506 43,144 1,186 46,836 1,588 46,251 47,839 |
Restricted fund £ 50,212 27,560 77,772 - 40,803 39,345 80,148 (2,376) (2,605) (4,981) |
31.12.25 Total funds £ 98,636 27,560 126,196 2,506 83,947 40,531 126,984 (788) 43,646 42,858 |
31.12.24 Total funds £ 93,042 27,292 120,334 2,636 83,539 39,781 125,956 (5,622) 49,268 43,646 |
|---|---|---|---|---|
The notes form part of these financial statements
Page 3
Dromore Education&Community Partnership
Balance Sheet
31 December 2025
| Notes FIXED ASSETS Tangible assets 6 CURRENT ASSETS Debtors 7 Cash at bank and in hand CREDITORS Amounts falling due within one year 8 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES CREDITORS Amounts falling due after more than one year 9 NET ASSETS FUNDS 10 Unrestricted funds Restricted funds TOTAL FUNDS |
31.12.25 Unrestricted Restricted Total fund fund funds £ £ £ 42,593 871,095 913,688 10,708 - 10,708 408 197 605 11,116 197 11,313 (4,606) - (4,606) 6,510 197 6,707 49,103 871,292 920,395 (1,264) (876,273) (877,537) 47,839 (4,981) 42,858 47,839 (4,981) 42,858 |
31.12.24 Total funds £ 916,069 10,708 10,848 21,556 (6,261) 15,295 931,364 (887,718) 43,646 46,251 (2,605) 43,646 |
|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
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(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
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(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
The notes form part of these financial statements
Page 4
continued...
Dromore Education&Community Partnership
Balance Sheet - continued
31 December 2025
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 9 June 2026 and were signed on its behalf by:
B McCarron - Trustee
The notes form part of these financial statements
Page 5
Dromore Education&Community Partnership
Notes to the Financial Statements
for the Year Ended 31 December 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the Balance Sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is shorter.
Page 6
continued...
Dromore Education&Community Partnership
Notes to the Financial Statements - continued
for the Year Ended 31 December 2025
1. ACCOUNTING POLICIES - continued
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.
Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
2. OTHER TRADING ACTIVITIES
3.
| OTHER TRADING ACTIVITIES | ||
|---|---|---|
| 31.12.25 | 31.12.24 | |
| £ | £ | |
| Exceptional items | 27,560 | 27,292 |
| NET INCOME/(EXPENDITURE) | ||
| Net income/(expenditure) is stated after charging/(crediting): | ||
| 31.12.25 | 31.12.24 | |
| £ | £ | |
| Depreciation - assets on hire purchase contracts and finance | ||
| leases | 29,936 | 29,899 |
| Hire of plant and machinery | 639 | 180 |
4. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 December 2025 nor for the year ended 31 December 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 December 2025 nor for the year ended 31 December 2024.
5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| INCOME AND ENDOWMENTS FROM Charitable activities Charitable activities Other trading activities Total EXPENDITURE ON Raising funds |
Unrestricted fund £ 83,726 - 83,726 2,636 |
Restricted fund £ 9,316 27,292 36,608 - |
Total funds £ 93,042 27,292 |
|---|---|---|---|
| 120,334 | |||
| 2,636 |
Page 7
continued...
Dromore Education&Community Partnership
Notes to the Financial Statements - continued
for the Year Ended 31 December 2025
| 5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund £ Charitable activities Charitable activities 83,539 Other 2,784 Total 88,959 NET INCOME/(EXPENDITURE) (5,233) RECONCILIATION OF FUNDS Total funds brought forward 51,484 TOTAL FUNDS CARRIED FORWARD 46,251 6. TANGIBLE FIXED ASSETS Freehold property £ COST At 1 January 2025 1,366,994 Additions 27,555 At 31 December 2025 1,394,549 DEPRECIATION At 1 January 2025 461,159 Charge for year 27,890 At 31 December 2025 489,049 NET BOOK VALUE At 31 December 2025 905,500 At 31 December 2024 905,835 |
5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund £ Charitable activities Charitable activities 83,539 Other 2,784 Total 88,959 NET INCOME/(EXPENDITURE) (5,233) RECONCILIATION OF FUNDS Total funds brought forward 51,484 TOTAL FUNDS CARRIED FORWARD 46,251 6. TANGIBLE FIXED ASSETS Freehold property £ COST At 1 January 2025 1,366,994 Additions 27,555 At 31 December 2025 1,394,549 DEPRECIATION At 1 January 2025 461,159 Charge for year 27,890 At 31 December 2025 489,049 NET BOOK VALUE At 31 December 2025 905,500 At 31 December 2024 905,835 |
- continued Restricted Total fund funds £ £ - 83,539 36,997 39,781 36,997 125,956 (389) (5,622) (2,216) 49,268 (2,605) 43,646 Fixtures and fittings Totals £ £ 88,982 1,455,976 - 27,555 88,982 1,483,531 78,748 539,907 2,046 29,936 80,794 569,843 8,188 913,688 10,234 916,069 |
|---|---|---|
Page 8
continued...
Dromore Education&Community Partnership
Notes to the Financial Statements - continued
for the Year Ended 31 December 2025
6. TANGIBLE FIXED ASSETS - continued
Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:
7.
8.
| Freehold property £ DEPRECIATION At 1 January 2025 461,159 Charge for year 27,890 At 31 December 2025 489,049 NET BOOK VALUE At 31 December 2025 (489,049) At 31 December 2024 (461,159) DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade debtors CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade creditors Social security and other taxes Accrued expenses |
Fixtures and fittings £ 78,748 2,046 80,794 (80,794) (78,748) 31.12.25 £ 10,708 31.12.25 £ 1,459 522 2,625 4,606 |
Totals £ 539,907 29,936 569,843 (569,843) (539,907) 31.12.24 £ 10,708 31.12.24 £ 782 690 4,789 6,261 |
|---|---|---|
Page 9
continued...
Dromore Education&Community Partnership
Notes to the Financial Statements - continued
for the Year Ended 31 December 2025
| 9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR 31.12.25 £ Accruals and deferred income 877,537 10. MOVEMENT IN FUNDS Net movement At 1.1.25 in funds £ £ Unrestricted funds General fund 46,251 1,588 Restricted funds Restricted fund (2,605) (2,376) TOTAL FUNDS 43,646 (788) Net movement in funds, included in the above are as follows: Incoming Resources resources expended £ £ Unrestricted funds General fund 48,424 (46,836) Restricted funds Restricted fund 77,772 (80,148) TOTAL FUNDS 126,196 (126,984) Comparatives for movement in funds Net movement At 1.1.24 in funds £ £ Unrestricted funds General fund 51,484 (5,233) Restricted funds Restricted fund (2,216) (389) TOTAL FUNDS 49,268 (5,622) |
31.12.24 £ 887,718 At 31.12.25 £ 47,839 (4,981) 42,858 Movement in funds £ 1,588 (2,376) (788) At 31.12.24 £ 46,251 (2,605) 43,646 |
|---|---|
Page 10
continued...
Dromore Education&Community Partnership
Notes to the Financial Statements - continued
for the Year Ended 31 December 2025
10. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Restricted funds Restricted fund TOTAL FUNDS |
Incoming resources £ 83,726 36,608 120,334 |
Resources expended £ (88,959) (36,997) (125,956) |
Movement in funds £ (5,233) (389) (5,622) |
|---|---|---|---|
A current year 12 months and prior year 12 months combined position is as follows:
| Unrestricted funds General fund Restricted funds Restricted fund TOTAL FUNDS |
Net movement At At 1.1.24 in funds 31.12.25 £ £ £ 51,484 (3,645) 47,839 (2,216) (2,765) (4,981) 49,268 (6,410) 42,858 |
|---|---|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Restricted funds Restricted fund TOTAL FUNDS |
Incoming resources £ 132,150 114,380 246,530 |
Resources expended £ (135,795) (117,145) (252,940) |
Movement in funds £ (3,645) (2,765) (6,410) |
|---|---|---|---|
Page 11
continued...
Dromore Education&Community Partnership
Notes to the Financial Statements - continued
for the Year Ended 31 December 2025
11. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 December 2025.
Page 12
Dromore Education&Community Partnership
| Dromore Education&Community Partnership | ||
|---|---|---|
| Detailed Statement of Financial Activities | ||
| for the Year Ended 31 December 2025 | ||
| 31.12.25 | 31.12.24 | |
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Other trading activities | ||
| Exceptional items | 27,560 | 27,292 |
| Charitable activities | ||
| Charitable Activities | 98,636 | 93,042 |
| Total incoming resources | 126,196 | 120,334 |
| EXPENDITURE | ||
| Other trading activities | ||
| Purchases | 2,506 | 2,636 |
| Charitable activities | ||
| Wages | 40,496 | 38,862 |
| Pensions | 988 | 790 |
| Hire of plant and machinery | 639 | 180 |
| Insurance | 2,798 | 2,837 |
| Light and heat | 14,805 | 10,608 |
| Telephone | 1,225 | 685 |
| Postage and stationery | 601 | 1,241 |
| Advertising | 611 | 684 |
| Sundries | 925 | 871 |
| Repairs and renewals | 8,562 | 12,733 |
| Easter Camp | 628 | 355 |
| Lantern Walk | 175 | 330 |
| ODC - Good Relations expenses | - | 125 |
| Summer Camp expenses | 3,346 | 3,441 |
| Coaching | 3,680 | 4,087 |
| Patents and licences | 683 | 1,760 |
| 80,162 | 79,589 | |
| Other | ||
| Cleaning | 9,722 | 9,318 |
| Equipment expensed | 872 | 566 |
| Depreciation of tangible fixed assets | 29,937 | 29,897 |
| 40,531 | 39,781 |
Support costs
This page does not form part of the statutory financial statements
Page 13
Dromore Education&Community Partnership
| Dromore Education&Community Partnership | ||
|---|---|---|
| Detailed Statement of Financial Activities | ||
| for the Year Ended 31 December 2025 | ||
| 31.12.25 | 31.12.24 | |
| £ | £ | |
| Support costs | ||
| Finance | ||
| Bank charges | 1,131 | 1,122 |
| Governance costs | ||
| Accountancy fees | 2,654 | 2,828 |
| Total resources expended | 126,984 | 125,956 |
| Net expenditure | (788) | (5,622) |
This page does not form part of the statutory financial statements
Page 14