Donemana Cultural Association Limited (Company limited by guarantee) ## Trustees’ report for the year ended 31 July 2025 The Trustees present their report and the financial statements for the year ended 31 July 2025. ## Directors Officers of the company, known as directors for the purpose of company law and trustees for the purpose of charity law, who served during the year and up to the date of this report are set out on page | of the financial statements. Members of the charitable company guarantee to contribute an amount not exceeding £1 to the assets of the charitable company in the event of winding up. ## Charitable objects The principle activity of the charitable company is to provide a community facility in the village of Donemana, accessible to all local groups. In doing so they aim to achieve greater cross community contact, improve community relations and a greater understanding and tolerance of the cultural history of the area of Donemana. Donemana Cultural Association Limited is a registered charity with the Charity Commission for Northern Ireland since 3 November 2015, under registration number NIC103583. ## Organisational structure The day to day management of the charitable company is carried out by the Chairman and Treasurer, supported and overseen by the other trustees. ## Review of activities and achievements The Statement of Financial Activities on page 5 of the financial statements sets out the results for the year. The purpose of the funds are outlined in the notes to the financial statements. The charitable company is currently developing a local history museum and aims to market this once it becomes fully operational. It continues to attract interest from the local community and are currently working on a number of projects to enhance the building for community use. The considered view of the trustees is that, after making enquiries, they have a reasonable expectation that the charitable company will have adequate resources available to finance its trading and other obligations for the foreseeable future. The trustees are not aware of any events likely to occur in the twelve months following the sate of the approval of the financial statements that may impact on the charitable company's ability to continue as a going concern. We believe that it is therefore appropriate for the charitable company's financial statements for the year ended 31 July 2025 to have been prepared on a going concern basis. ## Reserves The Statement of Financial Activities on page 5 of the financial statements sets out the results for the year. The purpose of the funds are outlined in the notes to the financial statements. ## Taxation The charitable company is accepted as a charity by HM Revenue & Customs under reference XT21191 and therefore is exempt from corporation tax. ## Statement of trustees' responsibilities The Trustees are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and regulations. Page 2 ## Donemana Cultural Association Limited (Company limited by guarantee) ## Trustees’ report for the year ended 31 July 2025 Company law and charity law requires the Trustees to prepare financial statements for each financial year. Under that law the trustees have elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) including 'Accounting and Reporting by Charities: Statement of Recommended Practice’ (FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland’). Under company law the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the surplus or deficit of the company for that year. In preparing these financial statements, the trustees are required to: - select suitable accounting policies and then apply them consistently; - make judgements and estimates that are reasonable and prudent; - state whether applicable accounting standards and statements of recommended practice have been followed subject to any departures disclosed and explained in the financial statements; and - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. The trustees have overall responsibility for ensuring that the charity has appropriate system of controls, financial and otherwise. They are also responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities, ## Accountants The trustees recommend that McFarland Arnold & Co remain in office until further notice. ## Special provisions relating to small companies This report has been prepared in accordance with Statement of Recommended Practice: Accounting and Reporting by Charities (FRS 102) and in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small entities. This report was approved by the trusteeson 2© Apa | 202G and signed on its behalf by ## Signature: Key th frocanon, Name (in block capitals): lk Ez TH Kucelarra ~~) Trustee Page 3