**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 - 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 - 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: 1. That accounting records were not kept in accordance with Section 386 of the Companies Act 2006 2. That the accounts do not accord with those accounting records 3. 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 4. 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 - (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and - (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