**Registration number: NI030134 Charity Number: NIC103825**
**Older People North West Operating as Age Concern Derry**
**(Company Limited by Guarantee and Not Having a Share Capital)**
**Directors’ Report and Unaudited Financial Statements for the year ended 31 March 2025**
**Older People North West Operating as Age Concern Derry**
## **Contents**
||**Page**|
|---|---|
|Reference and administrative details, Directors,||
|Trustees and other information|**1**|
|Directors’ report|**2**|
|Trustees’ annual report
|**3 - 4**|
|Independent Examiner’s Report to the members
|**5 - 6**|
|Statement of financial activities|**7**|
|
Balance sheet|**8 - 9**|
|Notes forming part of the unaudited financial statements|**10 – 17**|
## **Older People North West Operating as Age Concern Derry**
**Reference and administrative details, Directors, Trustees and other information**
|**President**|Albert Smallwoods|
|---|---|
|**Directors and Trustees**|Donald Richard O’Doherty|
||Roger Bernard O'Doherty|
||Margaret Monica Catherine Boyle|
||Robert Lamont Dunseath|
|**Secretary**|Roger Bernard O'Doherty|
|**Company Number**|NI030134|
|**Charity Number**|NIC103825|
|**Registered office**|Malvern House|
||Chapel Road|
||Derry|
||BT47 2AN|
|**Accountant and**||
|**Independent Examiner**|Ian McIvor|
||MCI|
||Chartered Accountants|
||Sentinel House|
||13 Pump Street|
||Derry|
||BT48 6JG|
|**Banker**|First Trust Plc|
||Meadowbank|
||Strand Road|
||Derry|
||BT48 7TN|
**1**
## **Older People North West Operating as Age Concern Derry**
## **Directors’ report to the members of Older People North West for year ended 31 March 2025**
The directors present their report and the unaudited financial statements for the year ended 31 March 2025.
## **Directors and secretary**
The directors and secretary who served at any time during the year were as stated below: -
Donald Richard O’Doherty (Director) Roger Bernard O’Doherty (Director and Secretary) Robert Lamont Dunseath (Director) Margaret Monica Catherine Boyle (Director)
## **Small company exemption**
The report of the director has been prepared taking advantage of the small companies' exemption as set out in Section 415A of the Companies Act 2006.
This report was approved and authorised for issue by the board on 1 September 2025 and signed on its behalf by:
**Roger O’Doherty Director**
**Robert Lamont Dunseath Director**
**2**
## **Older People North West Operating as Age Concern Derry**
## **Trustees’ Annual Report for year ended 31 March 2025**
The Trustees, who are also directors for the purposes of company law, present their report and the unaudited financial statements for the year ended 31 March 2025.
## **Reference and Administrative Details**
Reference and administrative details are shown on page 1 of the financial statements.
## **The Trustees**
The trustees who served at any time during the year were as follows:Donald Richard O’Doherty Roger Bernard O'Doherty Robert Lamont Dunseath Margaret Monica Catherine Boyle
## **Structure, Governance and Management**
The company is limited by guarantee and does not have a share capital.
The financial statements have been prepared in accordance with 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 (FRS102) (effective 1 January 2015) - (Charities SORP (FRS 102) ) the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
The charity is governed by the trustees who ensure that the charity continues to fulfil its main aims and objectives and is run in accordance with company law.
## **Objectives and Activities**
## **Objective**
The main objective of the charity is to improve life for and to promote the welfare of, older people in the North West.
## **Activities**
In order to achieve its objective the charity runs a number of activities throughout the year. These activities include:-
|-|Provision of a meals on wheels service|-|Bingo|
|---|---|---|---|
|-|Carers’ relief sessions|-|Tai-chi|
|-|Luncheon club|-|Arts and crafts|
|-|Tea dances|-|Bowling and curling|
|-|Line dancing|-|Social dancing|
|-|Sequence dancing|-|Snooker and billiards|
|-|Computer classes|-|Reflexology|
|-|Culture tours|-|Walking club|
**3**
## **Older People North West Operating as Age Concern Derry**
## **Trustees’ Annual Report for year ended 31 March 2025 (cont…)**
## **Objectives and Activities continued…**
Throughout the year the charity runs a number of competitions and awards such as:-
- Reminiscence - Befriending
- - Quizzes - Community engagement sessions - Gardening club - Health information sessions - Pensioner of the year - Gardening competition - Good Neighbour award - Snooker competition
## **Achievements and Performance**
The charity is unique in that it is the only single issue voluntary organisation in the area which is solely focused on supporting older people. It is well established and well known in the area for its work in addressing the needs, anxieties, fears, concerns and aspirations of older people from all sections of the community.
## **Financial Review**
The company’s results for the year show an increase in income and an increase in expenditure. This has resulted in net incomings for the year of £26,319 (2024 - Net incomings £21,921). At the year end the company had reserves of £792,088 of which £445,345 relates to restricted funds and £346,743 relates to unrestricted funds. £120,000 of the unrestricted fund is designated for building repairs.
## **Plans for Future Periods**
The charity aims to continue to service the needs of older people in the community. It aims to continue to offer a wide range of services and activities and to meet its objectives of improving the life and promoting the welfare of older people in the North West. The Trustees will be diligent and forward thinking when it comes to ensuring that funds are available to continue to meet these objectives and to take advantage of funding opportunities that become available.
## **Independent Examiner**
Ian McIvor has been reappointed as independent examiner for the coming year.
This report was approved and authorised for issue by the trustees on 1 September 2025 and signed on its behalf by:
**Roger O’Doherty Director**
**Robert Lamont Dunseath Director**
**4**
## **Older People North West Operating as Age Concern Derry**
## **Independent Examiner’s Report to the Directors of Older People North West on the unaudited financial statements**
I am reporting on the financial statements of the company for the year ended 31 March 2025 which are set out on pages 7 – 17.
This report is made solely to the company's directors, as a body, in accordance with section 65(3)(a) of the Charities Act Northern Ireland 2008 and regulations made under section 66 of that Act. My work has been undertaken so that I might state to the company's directors those matters I am required to state to them in an Independent Examiner's Report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the company and the company's directors as a body, for my work or for this report.
## **Respective Responsibilities of Directors and Examiner**
As the directors (who are also the trustees of Older People North West 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 company is not subject to an 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; and
- state whether particular matters have come to my attention.
## **Basis of Independent Examiner’s Statement**
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 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.
**5**
## **Older People North West Operating as Age Concern Derry**
## **Independent Examiner’s Report to the Trustees of Older People North West on the unaudited financial statements (cont…)**
## **Independent Examiner’s Statement**
In connection with my examination, no matter has come to my attention:
- (1) which gives me reasonable cause to believe that in any material respect the requirements:
- to keep accounting records in accordance with section 386 of the Companies Act 2006; and
- to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by charities have not been met or;
- (2) to which, in my opinion, attention should be drawn in order to enable 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.
**Ian McIvor Chartered Accountant MCI Chartered Accountants Sentinel House 13 Pump Street Derry, BT48 6JG**
**6**
## **Older People North West Operating as Age Concern Derry**
## **Statement of financial activities for the year ended 31 March 2025**
|**Unrestricted**
**Restricted**
**Notes**
**funds**
**funds**
**2025**
**Incoming resources**
**£**
**£**
**£**
**Incoming resources from**
**generated funds**
Voluntary income
**2**110,559 112,737 223,296
Activities for generating funds
**4**- - -
Income from charitable activities
**5**53,902 - 53,902
**Total incoming resources**164,461 112,737 277,198
**Resources expended**
**Costs of generating funds**
Charitable activities
**6**60,264 10,816 71,080
Governance costs
**7**62,588 117,211 179,799
**Total resources expended**122,852 128,027 250,879
**Net incoming/(outgoing) resources**41,609 (15,290) 26,319
**Fund balance at 1 April**
**14**
305,134
460,636
765,769
**Fund balance at 31 March**
**14**
346,743
445,345
792,088
|**2024**
**£**
174,829
1,000
64,663
240,492
69,822
148,749
218,571
21,921
743,848
765,769|
|---|---|
All of the above amounts relate to continuing activities.
The notes on pages 10 to 17 form an integral part of these financial statements.
**7**
## **Older People North West Operating as Age Concern Derry**
## **Balance sheet at 31 March 2025**
|||**2025**|**2024**|
|---|---|---|---|
||**Notes**|**£**|**£**|
|**Fixed assets**||||
|Tangible fixed assets|**10**|466,249|469,210|
|**Current assets**||||
|Debtors (amounts falling due within one year)|**12**|1,230|1,972|
|Cash at bank and in hand||333,453|302,263|
|||334,683|304,235|
|**Current liabilities**||||
|Creditors (amounts falling due within one year)|**13**|8,844|7,676|
|**Net current assets**||325,839|296,559|
|**Net assets**||792,088|765,769|
|**Financed by:**||||
|Capital fund - unrestricted|**14**|21,964|21,964|
|General fund - unrestricted|**14**|204,779|163,170|
|Designated fund|**14**|120,000|120,000|
|Restricted fund|**14**|445,345|460,635|
||**15**|792,088|765,769|
The notes on pages 10 to 17 form an integral part of these financial statements.
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
**8**
## **Older People North West operating as Age Concern Derry**
## **Balance sheet at 31 March 2025 (continued)**
In approving these accounts as directors of the company we hereby confirm:
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006, with respect to accounting records and the preparation of financial statements;
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with Section 476 of the Act.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
These financial statements were approved and authorised for issue by the board on 1 September 2025 and signed on its behalf by:
**Roger O’Doherty Robert Lamont Dunseath Director Director**
## **Registration number NI030134**
**9**
## **Older People North West Operating as Age Concern Derry**
**Notes on and forming part of the financial statements for the year ended 31 March 2025**
## **Note .1. Significant accounting policies**
The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the financial statements:-
## **General information and basis of preparation**
Older People North West is a company limited by guarantee and not having a share capital and is incorporated in Northern Ireland. The address of the registered office is given in the company information on page 1 of these financial statements. The nature of the company's operations and principal activities consists of promoting the welfare and the relief of poverty, sickness and disablement among older people (aged 60 or more) living within the Derry City area ("the area of benefit").
The financial statements have been prepared in accordance with 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 (FRS102) (effective 1 January 2015) - (Charities SORP (FRS 102)) the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
It meets the definition of a public benefit entity under FRS 102. The financial statements have been prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements
## **Tangible fixed assets and depreciation**
Tangible fixed assets are stated at cost, less accumulated depreciation and accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows:
|Buildings|2 %|Straight line|
|---|---|---|
|Equipment and furniture|25%|Straight line|
|Motor vehicles|15%|Straight line.|
Where there is objective evidence that the recoverable amount of an asset is less than its carrying value, the carrying amount of the asset is reduced to its recoverable amount resulting in an impairment loss. Impairment losses are recognised immediately in the statement of financial activities, with the exception of losses on previously revalued tangible fixed assets, which are recognised in other comprehensive income to the extent of any previously recognised revaluation surplus in respect of that asset.
**10**
**Older People North West Operating as Age Concern Derry**
**Notes on and forming part of the financial statements for the year ended 31 March 2025 (continued)**
## **Note .1. Significant accounting policies (continued)**
## **Income**
## **Grant Income**
Grants are credited to the statement of financial activities in the period in which they received or are receivable. Grants which have conditions which have not been fulfilled are treated as liabilities and only recognised as income when the conditions are achieved.
## **Other Income**
All other income is recognised once the company has entitlement to the income, it is probable that the income will be received, and the amount of income receivable can be measured reliably.
## **Fund Accounting**
Unrestricted funds which are available for use at the discretion of the Directors in furtherance of the general objectives of the company and which have not been designated for other purposes. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside for a specific purpose.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the company for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
## **Employee Benefits**
When employees have rendered service to the company, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service.
## **Debtors and creditors receivable/payable within one year**
Debtors and creditors with no stated interest rate and which are receivable or payable within one year are recorded at the transaction price. Any losses arising from impairment are recognised in the statement of financial activities in administrative expenses.
**11**
## **Older People North West Operating as Age Concern Derry**
## **Notes on and forming part of the accounts for the year ended 31 March 2025 (continued)**
## **Note .1. Significant accounting policies (continued)**
## **Judgements and key sources of estimation uncertainty**
No judgements have been made in the process of applying the above accounting policies. The following is the company's key source of estimation uncertainty:
## **Depreciation and tangible fixed assets**
The company establishes a reliable estimate of the expected useful life and residual value of tangible fixed assets. The estimate of expected useful life and residual value of an asset is based upon a variety of factors such as the age when acquired, the expected frequency of use and the repair policy of the company.
|**Unrestricted Restricted**
**funds funds**
**2025**
**£ £**
**£**
**Note .2.**
**Voluntary income**
Gifts and donations
700 - 700
Grant income (Note 3) 109,859
112,737 222,596
110,559 112,737 223,296
**Note .3.**
**Grant income**
W.H.S.S.T.
79,486
-
79,486
D.F.C.
-
112,737
112,737
P.B.N.I.
-
-
-
Community Foundation -
24,608
-
24,608
W.N.P
5,765
-
5,765
Elise Pilkington
-
-
-
109,859
112,737
222,596
**Note .4.**
**Income from activities for generating funds**
Sponsorship
-
-
-
-
-
-|**2024**
**£**
8,955
165,874
174,829
70,722
75,122
300
17,300
2,430
-
165,874
1,000
1,000|
|---|---|
**12**
## **Older People North West Operating as Age Concern Derry**
## **Notes on and forming part of the accounts for the year ended 31 March 2025 (continued)**
||**Unrestricted**|**Unrestricted**|**Restricted**|||
|---|---|---|---|---|---|
|||**funds**|**funds**|**2025**|**2024**|
|||**£**|**£**|**£**|**£**|
|**Note .5.**|**Income from charitable activities**|||||
||Activities|-|-|-|-|
||Catering|53,902|-|53,902|64,500|
||Transport|-|-|-|163|
|||53,902|-|53,902|64,663|
|**Note .6.**|**Cost of charitable activities**|||||
||Activities|10,459|-|10,459|6,600|
||Catering|44,201|10,816|55,017|58,699|
||Transport|5,604|-|5,604|4,523|
|||60,264|10,816|71,080|69,822|
|**Note .7.**|**Governance costs**|||||
||Administration staff costs|13,848|101,921|115,769|89,053|
||Printing, postage and stationery|1,603|-|1,603|502|
||Light, heat and gas|16,240|-|16,240|17,982|
||Telephone|1,301|-|1,301|1,648|
||Accountancy
|3,000|-|3,000|2,760|
||Maintenance and repairs|3,155|-|3,155|5,478|
||Bank interest and charges|802|-|802|866|
||Volunteer allowance|7,060|-|7,060|8,400|
||Miscellaneous|319|-|319|1,219|
||Water charges|1,451|-|1,451|1,233|
||Depreciation|7,237|15,290|22,527|18,143|
||Cleaning|1,449|-|1,449|1,656|
||Insurance|5,123|-|5,123|4,249|
||Profit on disposals
|-
|-|-|(4,440)|
|||62,588|117,211|179,799|148,749|
**13**
## **Older People North West Operating as Age Concern Derry**
## **Notes on and forming part of the accounts for the year ended 31 March 2025 (continued)**
|
**Note .8.**
**Staff costs**
Staff costs for the year were as follows: -
Wages and salaries
Social security costs
**Presented as follows: -**
Cost of charitable activities - catering costs
Governance costs - administration staff costs
|**2025 2024**
**£ £**
124,117
103,675
3,938
2,685
128,055
106,360
12,285
17,308
115,769
89,053
128,055
106,360|
|---|---|
The average number of persons employed by the company during the year was 5 (2024 - 6).
No employee received remuneration of more than £60,000 during the year (2024 – £60,000)
The directors, who serve in a voluntary capacity, received no emoluments from the company. Remuneration payable to key management personnel in the year was £27,338 (2024 - £27,338)
## **Note .9. Taxation**
As a charity, Older People North West Operating as Age Concern Derry, is exempt
**14**
## **Older People North West Operating as Age Concern Derry**
## **Notes on and forming part of the accounts for the year ended 31 March 2025 (continued)**
## **Note .10. Tangible Fixed assets**
|**Note .10.**|**Tangible Fixed assets**|||||
|---|---|---|---|---|---|
||||**Equipment**|||
||||**and**|**Motor**||
|||**Buildings**|**furniture**|**vehicles**|**Total**|
|||**£**|**£**|**£**|**£**|
||**Cost or valuation**|||||
||Balance at 1 April 2024|764,180|206,928|52,770|1,023,878|
||Additions|-|19,566|-|19,566|
||Disposals|-|-|(37,495)|(37,495)|
||Balance at 31 March 2025|764,180|226,494|15,275|1,005,949|
||**Accumulated depreciation**|||||
||Balance at 1 April 2024|303,551|206,748|44,369|554,668|
||Released on disposal|-|-|(37,495)|(37,495)|
||Charge for the year|15,284|4,952|2,291|22,527|
||Balance at 31 March 2025|318,835|211,700|9,165|539,700|
||**Net book value**|||||
||Balance at 31 March 2025|445,345|14,794|6,110|466,249|
||Balance at 1 April 2024|460,629|180|8,401|469,210|
||The land, on which the company’s buildings are constructed, is subleased from|||||
||Northern Ireland Old Peoples Welfare||Council Limited rent-free||for 99 years|
||commencing 18 September 2002.|||||
||The Northern Ireland Old Peoples Welfare Council Limited is leasing||||the land from|
||Northern Ireland Council for|Voluntary Action rent-free for 99 years|||commencing|
||18 September 2002.|||||
|**Note .11.**|**Debtors**|||||
|||||**2025**|**2024**|
|||||**£**|**£**|
||Debtors|||-|-|
||PAYE and social security|||-|-|
||Prepayments|||1,230|1,972|
|||||1,230|
1,972|
The Northern Ireland Old Peoples Welfare Council Limited is leasing the land from Northern Ireland Council for Voluntary Action rent-free for 99 years commencing 18 September 2002.
**15**
## **Older People North West Operating as Age Concern Derry**
## **Notes on and forming part of the accounts for the year ended 31 March 2025 (continued)**
|**Note .12.**|**Creditors** **(amounts falling due**|**Creditors** **(amounts falling due**|||**2025**||**2024**|
|---|---|---|---|---|---|---|---|
||**within one year)**||||**£**||**£**|
||Trade creditors||||4,070||3,059|
||PAYE||||1,686||1,858|
||Accruals||||3,088||2,760|
||||||8,844||7,676|
|**Note .13.**|**Statement of funds**
|||||||
|||**At**|||||**At**|
|||**1 April**|||||**31 March**|
|||**2024**|**Income**|**Expenditure**|**Transfers**||
**2025**|
||**Unrestricted funds**|||||||
||General reserve|163,170|164,461|122,852||-
|204,779|
||Capital reserve|21,964|-|-||-|21,964|
||Designated fund|120,000|-|-||-|120,000|
||**Total unrestricted funds**|305,134|164,461|122,852||-|346,743|
||**Restricted funds**|||||||
||Building fund|460,635|-|15,290||-
|445,345|
||Wages fund|-|112,737|112,737|||-|
||Activities fund|-|-|-||-|-|
||**Total restricted funds**|460,635|112,737|128,027||-|445,345|
||**Total funds**|765,769|277,198|250,879||-|792,088|
## **Designated fund**
Unrestricted funds in the sum of £120,000 has been designated for building repairs the trustees.
**16**
**Older People North West Operating as Age Concern Derry**
## **Notes on and forming part of the accounts for the year ended 31 March 2025 (continued)**
## **Note .14. Analysis of net assets between funds**
## **Fund balances at 31 March 2025 are represented by:**
**Unrestricted Funds**
|**Restricted Designated**
**funds funds**
**£**
**£**
Tangible fixed assets 445,345
-
Current assets - 120,000
Current liabilities
-
-
**Total net assets**445,345 120,000
2|**General**
**Capital**
**reserve**
**reserve**
**Total**
**£**
**£**
3,414 17,490 466,249
208,852 5,831 334,683
(7,487) (1,357) (8,844)
04,779
21,964
792,088|
|---|---|
## **Capital reserve**
The capital reserve account represents the value of the net assets taken over from the unincorporated body Age Concern Derry with effect from 1 April 1996.
**17**