Omagh Ethnic Communities Support Group Independent Examiner's Report to the Trustees of Omagh Ethnic Communities Support Group Year ended 31 March 2025 I report to the trustees on my examination of the financial statements of Omagh Ethnic Communities Support Group ('the charity.) for the year ended 31 March 2025. Responslbllltles and basls of report As the trustees of the charity you are responsible for the preparallon of the financlal statements in accordance with the requlrements of the Charities Act (Northern Ireland) 2008 Ilhe .2008 Act,). You are sallsfled that your charSty Is not required by charity law to be audited and have chosen instead lo have an Independent examlnatS0n. I report In respect of my examlnation of the charity's financial statèments as carrled out under section 65 of the 2008 Act. In carrying out my examination I have followed the general Directions given by the Charity Commlsslon for Northern Ireland under s&clion 65(9)Ib) of the 2008 Act. Independent examlner's statemènt I have completed my examination. I confirm that no matters have come to my attention in connectlon with my examination givlng me cause lo belleve that in any material respect: accounting records were not kept as requlred by wlth sectlon 63 of the 2008 Act,. or the financial statements do not accord with those records; or the flnanclal sl8tem8nls do not comply wllh tha accounllng requlrements of the 2008 Act., or the financial statements do not comply with the applScable requlremenls concerning the form and content of accounts set out in the Charities (Accounts and Reports> Regulations 2008 other than any requirement that the accounts give a 'true and fair, view whlch is not matter considered as part of an independent examination, I confirm that there are no other matters lo whlch your atlentlon should be drawn to enable a proper underslandlng of the accounls lo be reached. Nial Colhoun Independent Examiner Watson & Colhoun Unit 815, Omagh Enterprise Contre Great Northern Road Omagh County Tyron8 BT78 SLU 3 f+ 262(
Omagh Ethnic Communities Support Group Statement of Financial Activities Year ended 31 March 2025 2025 Reslricted funds Total funds Total funds 2024 Unrestricted funds Note Income and endowmenls Donations and legacies Charitable activities 1,619 3,241 4,860 1,619 114,383 116,002 2,845 109,017 111,142 Tolal Income 111,142 111,862 Expendlture Expenditure on charitable acllvlties Total èxpendlture 6,802 110,928 117,730 110,962 110,962 6,802 110.928 117,730 Net (expendlture)Iln¢omè and net movement In funds (1,942) 214 11,728) 900 ReconcSllatlon of funds Total funds brought foNard Total funds carrled forward 4,732 2.790 1,151 1,365 5,883 4,155 4,982 5,883 Th8 Statement of financlal actlvllles Includes all galns and losses r8cognlsed In the year. All Income and expendllur& d6rlve from contlnulng acllvltles. The notes on pages 9 to 12 form part of these financlal statements.
Omagh Ethnic Communities Support Group Statement of Financial Position 31 March 2025 2025 2024 Noto Current assets Debtors Cash at bank and In hand 10 12,826 22,287 11,972 2,449 35,113 14,421 Credltors: amounts falllng due wlthln one year Not currant ass•ts 11 30,958 8,539 4,155 4,155 5,882 Tolal assets less current Ilabllltl•s 5,882 Funds of thè charlty Reslrlcted funds Unrestflcted funds 1,365 2,790 4,155 1,151 4,732 Tolal charlty fund$ 12 5,883 These financlal statements wer& approved by the board of trustees and aulhorised for issue on 24 June 2025, and are slgned on behalf of the board by: 2S171%5 Jimmy Law Trustee The notes on pages 9 to 12 form part of these flnanclal $tstements.
Omagh Ethnic Communities Support Group Notes to the Financial Statements Year ended 31 March 2025 General Informatlon The charity is a public benefit entity and a regislered charity in Northern Ireland and is unincorporated. The address of the principal office is Omagh Community House, 2 Drumragh Avenue, Omagh, Counly Tyrone, BT78 1 DP. Statement of compllance These financial stalemenls have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland,, the 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) (Charities SORP (FRS 102>1 and the Charities Act (Northern Ireland} 2008. Accountlng pollcles Bas18 of prèparatlon The financlal 8lat6m8nts have been pr8par8d on the hlstorlcal cost basls. Golng concern Funding from The Executlve Office has been secured and Is guaranteed until March 2025. Applications have been made lo other bodies such as Fermanagh Omagh District Council and the charity are confident that this funding will be s8cured. The directors therefore conclude that based on the above s8cured funding combined with reserves already held, the accounts should be prepared on a golng concern basis. Dlsclosure exemptlon8 The entity satlsfi8S the criteria of being a qualifying 8nlily as deflned in FRS 102. As such, advantage has been taken of the disclosure exemption available under paragraph 1.12 of FRS 102 which allows no cash flow statement to b8 presented for the charity. Judgemen18 and key sources of estlmatlon uncertalnty The preparation of the financial slalements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, includin9 expectations of future events that are believed to be reasonable under the circumstances. Fund accountlng Unrestricted funds are available for use at the discretlon of the trust8es to further any of the charity's purposes, Restrlcted funds are subjected lo restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes.. reslricled income funds or endowment funds.
Omagh Ethnic Communities Support Group Notes to the Financial Statements (contlnued) Year ended 31 March 2025 Accountlng pollcles (contlnu4d) Incoming rosources All income is included In the statement of financial activities when enlillement has passed to the charity, it 55 probable that the economic benefits assoclated with the transaction will flow lo the charity and the amount can be reliably measured. The following specific policies are applied to partlcular categories of income.. Income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and ils amount can be measured reliably. income from contracts for the supply of services Is recognlsed wlth the delivery of tha contracted seNlce. This Is classified as unrestricled funds unless there is a contraGtual requlrement for il lo be spent on a partlcular purpose and relurne(f if unspent, In whlch case It may be regarded as restricted. Resources expended Expendllure Is recognlsed on an accruals basls as 8 118blllty Is Incurred. Expenditur8 Includes VAT, and Is classified undgr the heading 'Expenditure on charitable aclivili8s' In the Statement of FlnancSal Activities. Thls Includes all costs Incurred by a charity In undertaklng acllvltles that further Ils charitable alms for the benefit of its baneflclarles, Includlng those support costs and costs relatlng to the governance of the charity apportioned to charitable activlties. Donatlons and legacle8 Unreslrlcted Total Funds Unrestrlcted Total Funds Funds 2025 Funds 2024 Donatlons Members contributlons and donations 1,619 1,619 2,845 2,845 Charltable a¢tlvStles UnreslrScted Funds Restricted Total Funds Funds 2025 The Executive Office Fermanagh & Omagh District Counc51 British Red Cross EUSS Programme Lottery Funding Radius & Apex HousSng Association Halifax Grant Co-operatlon Ireland Arbour Housing 74,518 919 2,550 11,592 74,518 904 2,550 14,088 {151 2,496 13,787 4,876 1,500 1,400 111,142 13,787 4,936 2,200 1,400 60 700 3,241 114,383 10
Omagh Ethnic Communities Support Group Notes to the Financial Statements (contlnued) Year ended 31 March 2025 Charltable acllvllles (¢ontlnued) Unrestricted Funds Restricted Total Funds Funds 2024 The Executive Office Fermanagh & Omagh District Council British Red Cross EUSS Programme Lottery Funding Radius & Apex Housing Association Halifax Grant Co-operation Ireland Arbour Housing 74,652 1,039 2,000 9,993 (2,646) 15,046 3,900 74,652 1,045 2,000 12,374 2,380 2,646 15,046 3,900 5.032 103,984 109,017 Expendlture on charltable actlvltles Unreslrlcted Funds Reslrlcted Total Funds Funds 2025 Charitable acllvltlas Support costs 6,706 96 108,528 2,400 115,234 2,496 6,802 110,928 117,730 Unrestricted Funds Restricted Total Funds Funds 2024 Charitable aclivltles Support costs 2,941 345 105.676 1.998 108,617 2,345 3,286 107.674 110,962 Independent examlnatlon fees 2025 2024 Fees payable to the independent examiner for.. Independent examination of the financial statements 1,740 1,590 Staff cosls The total staff costs and employee benefits for the reporting period are analysed as follows., 2025 2024 Wages and salaries 78,712 73,887 The average head count of employees during the year was 3 (2024.. 3). No employee received employee benefits of more than £60,000 during the year (2024.. Nil). 11
Omagh Ethnic Communities Support Group Notes to the Financial Statements (¢ontInu) Year ended 31 March 2025 Trustee remuneratlon and expenses During Ihe year one trustee was paid £618 for reimbursement of expenses of for charitable events and travel (2024.. £581). 10. Debtors 2025 2024 Trade debtors 12,826 11,972 11. Credltors: amounts fallSng due wlthln one yéar 2025 2024 Soclal security and other taxes Other Creditors 4,147 26,811 30,958 3,581 4,958 8,539 12. Analy818 of charltab16 funds Unrestrlct•d funds At 1 Aprll 2024 At Income Expendltura 31 March 2025 General funds 4,732 4,860 (6,802) 2,790 At 1 Aprll 2023 Al Income Expendllure 31 March 2024 General funds 141 7,877 13,286) 4,732 Restrlctèd funds At 1 April 2024 At Income Expenditure 31 March 2025 Restricted Fund 1,151 111,142 1110,9281 1,365 Al 1 April 2023 At Income Expenditure 31 March 2024 Restflcted Fund 4,841 103,984 (107,674) 1,151 12
Omagh Ethnic Communities Support Group Management Information Year ended 31 March 2025 Tha followlng pages do not form part of the flnanclal statement8. 13
Omagh Ethnic Communities Support Group Detailed Statement of Financial Activities Year ended 31 March 2025 2025 2024 Income and endowments Donatlons and legaeles Members contributions and donations - Unrestricted 2,845 Charltable activltles The Executive Office - Restricted Fermanagh & Omagh District Council - Restricted Britlsh Red Cross - Restricted EUSS Programme - Reslricted192.5010] Radius & Apex Housing Association - Restrlcted Halifax Grant - Reslricled Co-operation Ireland - Unrestricted Arbour Housing - Restricted 74.518 904 2,550 14,088 13,787 4,936 2,200 1,400 74,652 1,045 2,000 12,374 15,046 3,900 114,383 109,017 Total Incoma 116,002 111,862 Exp8ndlture Expendllure on charllable actlvltles Wage5 Rent Room Hire Insurance Printing, Stationery and Advertising Travel Expenses Legal and professional fees Telephone Bank Charges Training and Tulors Donations - Crisis Fund Sundry Expenses Evenls and Workshops 78,712 4,393 2,420 561 1.156 618 2,496 1,877 295 11,070 2,550 1,405 10,17,7 117,730 73,887 4,386 2,053 586 570 581 2,345 1,888 250 12,660 2,000 1,273 110,962 Total expendlturo 117,730 110,962 Net (expendlture)Ilncome {1 ,728} 900 14
Omagh Ethnic Communities Support Group Notes to the Detailed Statement of Financial Activities Year ended 31 March 2025 2025 2024 Expendlture on charltable actlvltles Charltable actlvltles Grant fundlng actlvltles Wages Rent Room Hire Insurance 78,712 4,393 2,420 561 73,887 4,386 2,053 586 F li Printlng, Slallonery and AdvertlsSng Travel Expenses Telephone Bank Charges Training and Tutors Donations - Crisis Fund Sundry Expenses Events and Workshops 1,156 618 1,877 295 11,070 2,550 1,405 10,177 570 581 1,888 250 12,660 2,000 1,273 8,483 115,234 108,617 Governancè costs Accountancy fee Professional fees 1,740 756 1,590 755 2,496 2,345 Expendlture on charllable actlvltles 117,730 110,962 15