**Charity no. 103732** ## **Dooneen Community Association** **Financial accounts** **31 March 2025** ## **Dooneen Community Association** ## **Charity information** |Trustees|Christopher King| |---|---| ||Julie King| ||Aileen Cassidy| ||Brendan McGrade| ||Stephen Kirkpatrick| ||Edel McMahon| |Secretary|Julie King| |Charity number|103732| |Registered office|47 Dooneen Road| ||Tempo| ||Co Fermanagh| ||BT94 3 GW| |Accountants|MacAloonSmyth| ||83 Main Street| ||Lisnaskea| ||Co Fermanagh| ||BT92 0JD| |Business address|47 Dooneen Road| ||Tempo| ||Co Fermanagh| ||BT94 3GW| |Bankers|Danske Bank| ||Donegall Square West| ||Belfast| ## **Dooneen Community Association** ## **Contents** ||**Page**| |---|---| |Trustees report|**1**| |Accountants' report|**2**| |Income & Expenditure account|**3**| |Balance sheet|**4**| |Notes to the financial statements|**5 - 6**| ## **Dooneen Community Association** ## **Trustees Report** ## **for the year ended 31 March 2025** The trustees present their report and the financial statements for the period ended 31 March 2025. ## **Principal activity** The principal activity of the Group is to provide a range of educational, historical, social and recreational activities for members of the local community. ## **Statement of Trustees' Responsibilites** The trustees are responsible for preparing the Trustee's Report and the Financial statements in accordance with applicable law and regulations. The Charities (Accounts and Reports) Regulations (Northern Ireland) 2015 requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable association as at balance sheet date and of its incoming resources and application of resources, including income and expenditure , for the financial year. In preparing those financial statements, the trustees are required to: Select suitable accounting policies and apply them consistently; make judgements and estimates that are reasonable and prudent; state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statments, prepare the financial statements on a going concern basis assuming the Charity will continueto operate The trustees are responsible for safeguarding the assets of Dooneen Community Association and Historical Society,therefore taking reasonable steps to prevent or detect fraud or other irregularities. ## **Statement of disclosure of information to reporting accountants** So far as each of the trustees in office at the date of approval of these financial statements are aware: There is no accounting information that Mac Aloon Smyth & Co were not made aware of . ## **By Order of the Board of Trustees** Christopher King Edel McMahon Julie King Aileen Cassidy Brendan McGrade Stephen Kirkpatrick **Page 1** **Dooneen Community Association** ## **Accountants' report on the unaudited financial statements to the trustees of Dooneen Community Association** As described on the balance sheet you are responsible for the preparation of the financial statements for the year ended 31 March 2025 set out on page 6, you consider that the Charity is exempt from an audit. In accordance with your instructions we have compiled these unaudited financial statements, in order to assist you to fulfil your statutory responsibilities, from the accounting records and information supplied to us. **MacAloonSmyth Chartered Certified Accountants 83 Main Street Lisnaskea Co Fermanagh BT92 0JD** **Date: 30 January 2026** **Page 2** ## **Dooneen Community Association** ## **Balance sheet as at 31 March 2025** |**Notes**
**Fixed assets**
Tangible assets
**1**
**Current assets**
Danske Bank Account Number 61146092
Danske Bank Account Number 61161547
**Creditors: amounts falling**
**due within one year**
**2**
**Net current assets**
**Total assets less current**
**liabilities**
**Deferred income**
**3**
**Net assets**
**Capital and reserves**
Restricted funds
General funds
**Reserves**|**2025**
**£**
**£**
116,264
4,223
15
4,238
)
(1,000
3,238
119,502
)
(116,233
3,269
4,844
-2,842
3,269|**2024**
**£**
**£**
121,113
2,766
)
(800
1,966
123,079
)
(121,077
2,002
4,844
-1,664
2,002| |---|---|---| Approved and authorised on behalf of the trustees on 30/04/2024 Christopher King **The notes on pages 5 to 6 form an integral part of these financial statements.** ## **Dooneen Community Association** ## **Balance sheet (continued)** ## **Directors' statements required by Article 257B(4)** ## **for the year ended 31 March 2025** In approving these financial statements as directors of the company we hereby confirm: - (a) that for the year stated above the company was entitled to the exemption conferred by Article 257A(1) of the Companies (Northern Ireland) Order 1986 ; - (b) that no notice has been deposited at the registered office of the company pursuant to Article 257B(2) requesting that an audit be conducted for the year ended 31 March 2025 ; and - (c) that we acknowledge our responsibilities for: - (1) ensuring that the company keeps accounting records which comply with Article 229 ; and - (2) preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit or loss for the year then ended in accordance with the requirements of Article 234 and which otherwise comply with the provisions of the Companies (Northern Ireland) Order 1986 relating to financial statements, so far as applicable to the company. In preparing these financial statements we have relied on the exemptions for individual financial statements conferred by Part VIII of the Companies (Northern Ireland) Order 1986 on the grounds that the company is entitled to the benefit of those exemptions as a small sized company. The financial statements were approved by the Board on 30 January 2026 and signed on its behalf by ## **Christopher King Chairperson** ## **Registration number 103732** **The notes on pages 5 to 6 form an integral part of these financial statements.** ## **Dooneen Community Association** ## **Notes to the financial statements** ## **for the year ended 31 March 2025** ## **.1. Tangible fixed assets and depreciation** Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows: ||Land and buildings|-|Straight line over 50 years||||||| |---|---|---|---|---|---|---|---|---|---| ||Plant and machinery|-|20% Reducing Balance||||||| ||||**Land and**||||||| |**1.**|**Tangible fixed assets**||**buildings**|**Plant and**|||||| ||||**freehold**|**machinery**||||**Total**|| ||||**£**|||**£**||**£**|| ||**Cost**||||||||| ||At 1 April 2024||242,177|||8,531||250,708|| ||At 31 March 2025||242,177|||8,531||250,708|| ||**Depreciation**||||||||| ||At 1 April 2024||121,095|||8,499||129,594|| ||Charge for the year||4,844||||6|4,850|| ||At 31 March 2025||125,939|||8,505||134,444|| ||**Net book values**||||||||| ||At 31 March 2025||116,238|||26||116,264|| ||At 31 March 2024||121,082|||32||121,114|| |**2.**|**Creditors: amounts falling due**||||**2025**|||**2024**|| ||**within one year**|||||**£**||**£**|| ||Trade creditors|||||1,000||800|| |**3.**|**Deferred Income**||||**2025**|||**2024**|| |||||||**£**||**£**|| ||Income received which is applied||to expenditure of a capital nature is credited|to deferred income|||||| ||account and released over|the expected useful life of the asset in equal annual instalments.|||||||| ||Grants of a revenue nature are credited to income in the relevant period.||||||||| ||Deferred income||||116,233|||121,077|| **Page 5** ## **Dooneen Community Association** ## **Notes to the financial statements** ## **for the year ended 31 March 2025** .................... continued |||**Profit**|| |---|---|---|---| |**4.**|**Equity Reserves**|**and loss**|| |||**account**|**Total**| |||**£**|**£**| ||**At 1 April 2024**|2,002|2,002| ||Deficit for the year|1,267|1,267| ||**At 31 March 2025**|3,269|3,269| **Page 6** ## **Dooneen Community Association** **The following pages do not form part of the statutory accounts.** ## **Dooneen Community Association** |**Detailed trading profit and loss account**
**for the year ended 31 March 2025**
**2025**
**£**
**£**
**Sales**
Hall rent and Dances
1,075
Income from Classes
3,103
Grants
775
Voluntary Income
4,844
9,797
**Administrative expenses**
8,532
)
(8,532
**Operating profit/(loss)**
%
13
1,265|**2024**
**£**
6,025
%
24|**£**
-
-
-
4,844
4,844
)
(6,025
)
(1,181| |---|---|---| ## **Dooneen Community Association** ## **Administrative expenses for the year ended 31 March 2025** |**Administrative expenses**
Water
Insurance
Light and heat
Telephone and fax
Accountancy
Bank charges & Interest
Sundry expenses
Depreciation on freehold property
Depreciation on plant and machinery|**2025**
**£**
166
1,223
1,510
120
200
66
397
4,844
6
8,532|**2024**
**£**
140
102
485
-
400
43
3
4,844
8| |---|---|---| |||6,025|