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