Clwity regiSte￿d number- NIC104813
FIMRC Charity registered number - N1007714
Thomas Doran Parkanallr Trust
Accounts for the year ended
31 March 2023

Thomas Doran PurkanaHr Trust
Accowitsfor Éheycar ended 31 March 2023
Contents
Page(s)
Reference and administrative details of the charkty, tM8tees and advisers
TNstee8' report
tndependent auditors, report
8-11
Statelnent of financial activities
12
Balance sheet
13
Notes to the account8
14-22
ASM

Thomas DorAn Parkanaur Trnjl
A¢eountsfor the year ended 31 March 2023
Page I
Reference and administrative details of the charity, trustees and advisers
Trustees
Petor Branker
Dr Maureell Crawford
Prof Bernard Cullen PhD
Nuala Kenn¢dy
Emma Mccaul
Billy M¢Crory (D¢o¢as¢d 4 April 2023)
Pauline MoIvor
Williatn Oliver Ro88
Colin Turkington
Registered office
57 Parl(anaur Road
Dungannort
Co Tyrone
BT70 3AA
Principal address
57 Parkanaur Road
Dungannon
Co Tyrone
BT70 3AA
Reglstered auditors
Bankers
ASM (D) Ltd
Chartered Accountants
79 Cunninghams Lane
DungEttmon
Co Tyrone
BT716BX
Dallslce Bank
5 Market Square
Dungannon
Co Tyrone
Bf70 IAB
Solicitors
Charity Reglstered Number
Simmons, Meglaughlin & Orr
20 Northland Row
Duttgannon
Co Tyrone
BT716BL
NIC104813
IThIRC Charity Reglstered Number
N1007714
ASM

Thom¢U Dortm ParkI￿ally Trust
Accountsfor Iheyeap ended 31 Murch 2023
Page 2
Trustees, report for the year ended 31 March 2023
The trustees (who are also di￿tOrS of thc charity for the purposes of the Companies Act) present their
annual report together with the audited financial stat¢ment8 of Thomas Dordn Parkanaur Trust (the
company) for the year end￿ 31 March 2023. The trustees confirm that the Annual Report and financial
statements of the company comply with the current statutory requirements, the requirem¢nt8 of the
company's governing document and the pKJvisions of the Statom¢nt of Recommended Practice (SORP).
applicable to charities preparing their accounts in accordance with the Financial Rq)orting Standard
applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2015).
Since the c(mpany qualifies as small under section 383, the Strategic report required of medium and
larse companies under The Compat)ies Act 2006 (Strategic Report and Director's Rq)ort) Regulations
2013 is not required.
Reference and adminAstrative details of the charity, trustees and advlsers
Thomas Doran Parl(anaur Trust is a company limited by guarantee and does not have a share capital.
The reference and administrative details of the charity, trustees and advisers arc listed on page l.
Charity status was achieved on 29 April 2016 with the Charity Commission for Northern Ircland in
addition to charitable status previously held with HM R¢venue and Customs.
Objectives and activities
Policies and objectives
The objectives of the charity are to providc or makc arrdngements for the pwvision of education and
training on any tnatter or discipline for individuals with special need8 or disabilities. and to provide
facilities for recreation and other leisLtre occupation for such individuals in the inlerests of their social
welfare.
Strategies for achieving objectives
To achi¢ve these objectives the charity delivers college-based classes to support, eAlucate alld trai
individuals with special needs or disabilities with skills for the workplace.
Activitie$ for achieving objectives
The charity delivers a range of activities to support, educate and train individuals with special needs or
disabilities with sktlls for th¢ workplace.
The college promotes a mixed economy of provision for these young people that broadens their choice,
supports their aspirations and represents their best interests, enabling them lo become valued and active
members of society and providing a social retL]m on investment, At the colle8e we offer personali8ed
learning programmes and multi4isciplinary specialL8t 8UPPOrt and expertise to enable students to nwke
a successful transition to adult life, We enCo￿.age alld support learners to be ambitious, to realise their
aspirations and to develop the skills to mak¢ progress towards their goals. Our vision is that all young
people with learning difficulties or disabilities can access appropriate quality education and training,
which meets their individual needs and supports their aspirations for skills, work alld life.
ASM

Thomas Doran Parkanaur Trusl
Accountsfor ¢heyear ended 31 March 2023
Page 3
Trustees, report for the year ended 31 March 2023 (cont'd)
Main activities undertaken to further the charity's purposes for the public benefit
Public benefit is achieved through the improved mental, emotional and physical well-being of
beneficiaries. the enhanced social inclusion of both individuals with special needs or disabilities.
increased independence, improved life outcomes and reduced dependence on other health and social
care services. An additional benefit is improved awareness anwng8t the general public of the
challenges faced by those living with special needs or disabilities, thereby reducing social exclusion.
Achievements and performance
Reviejv of aetivitles
Residential cure
During the year we have provided r&sidential care to 19 individuals. Our highly trained and
experienced stsff have ensured that residents, physical. mental, emotional, and social needs are
addressed. Activities curtailed in recent years have been restored including outings, Special Olympics
both athletics and swimming, drama classes, walking club, animal care, volunteering, Art Competition,
Donaghmore Credit unlo￿ Christmas shopping, working in the garden and colLege's kitche
Feedback received from residents, their parents and professionals is always very positive, which reflects
in the monthly Trustee reports and in RQIA inspection reports.
One report includes..
B, L's father is delighted with the "heartwarn]ing" progress made. He s&id all staff
were working cxtremely well with L, but tlLe Care Manag¢r had been particularly
good....including implementing a number of things to in]prove sleep pattern. This had
in turn improved Motivatio￿ led to more exeroi8e and gcnerdl activity.
Supported living
We now have a supported living tenant in an apartment in the College.
Short brea
Wc have been able to increase provision of short stay breaks, formerly 'respite' and r¢cently curtailed
by Covid-19 constrdtnt8, We accommodated I l individuals. It is clear that there is much unmet need
for this scrvice and w¢ plan to increase provision.
Day opportunilies
Much focus has been on the development of our Day Opportunities service. In the year 2022-2023 we
had 6 users, all of whom enjoyed and derived great benefit from attending. Feedback from users,
families and professional including social workers has been very good. One parent stat¢(L "We ar¢
greatly ind¢bt¢d to Parkanaur for the wonderful, positive opportunity that it provides M" Another
parent commente(L "C loves his day at Parkanaur. For him it is a day of work. For me it is a placement
where I know he gets instsvction and the support he needs to carry out meaningful ta8k8 that improve
his range of skills. There 18 a spirit of cooperation between the residents and the day opportunity guys.
I la￿W he is t￿tea as an individual and given ti]ne and space to develop all interest in a range of
practical duti&8. He likes being helpful and usefill and particularly likes being outdoo￿. He would like
to develop his horticulture skills. He has matured ￿ld become a litlle more ind¢pcndcnt. He is able to
undotake more projects at home and is practl8ed in taking instructions. He has also made friends and
been welcomed into the ParkaJaur community"
ASM

Thomos Dornn ParkI￿all￿ Trust
Accountsfor theyenr ended 31 Mareh 2023
Page 4
Trustees, report for the year ended 31 March 2023 (cont'd)
Our position at the cusp of three Health and Social Service Trusts gives us the potential us to offer
provi810ll to many more service users. Our nwal location in a beautifill Forest Park and our facilities
allow us to offer interesting, meaningful and cnjoyable activities including caring for plallts in our
garden centre - potting up, watering and feeding plants, weed control, collecting and bagging up
firewood in our woods, care of our chickens and Ydbbits, walks in the forest including the deer park and
Jnuch more.
Throughout the year wc have consulted widely exploring the needs and views of those with learning
and other disabiliti&g, th¢ir families, FIealth Trusts and Special schools. There is widespread agreement
on the need for more provision and support for our plans for further expanding Day Opportunities.
SI￿lficantlY Sperrinview Special SCI￿01 rq)ort a recent 350/0 increase in numbers of pupils, many of
them with complex needs, highlighting the need to urgently address the current under provision. We
have benchmarked with other providers 8nd been inspired by the possibilities.
The outcome of our consultation and exploration ha8 been th¢ birth of a project named 'Growing
Togethee,. This has two key elemcnts working in combination. The first 18 the provision of Day
Opportunities to those with a range of disabilities
including Learning Disability, Auti8m, Mental
health problems and physical disability. The second elemcnt is of a Community Shed, both elements
initially basa in our Large Walled garden. This will build on our existing provision to local users and
our residents. The Community shed element is in response to much evidence of the ben¢fits of
involvement in such projects to the physical and mental health of participants, addressing i8olation and
including thos¢ advwsely affectcd by Covid-19. It fits with our shared use of the walled garden with
Castlecaulfield Horticulture Society, who continue t() make a very imFK)rtant contribution to the care
and development of the walled garden.
Development of buildings
Another focus of the year 2022-2023 has been on the necd to preserve our listed buildings, which are an
important part of the built heritage of Northern JTrland. Wc have consulted widely on the possibilities
of bringing back into use outbuildings which are currently derelict. There has been progr￿8 on plans to
bring these buildings back irtto use to meet the identified needs of those with disabilities.
All our work benefits from the involvement and support of the local community. This includes
Castlecaulfield Horticultural Society) Sp¢¢dwcll who are our neighbours on site, local po]iticians and
local re8idents who use the forest park for recreation and are very 8UPPOrtive of our work. We are very
grateful to have a team working 2 day8 week maintaining our extsnsive grounds. This frecly given
WO￿ greatly enhances our environment,
Finanel&l review
Going Concern
The trnstees have reviewed the appropriateness of the prq)aration of the financial statements on a
'going concem, basis. We have reviewed the level of reserves at the year-end date and the financing
secured for the next year and we arc content, t.hat these are sufficient albeit wresent a chall¢nging
fjnancial environment. We therefore conclude that it is appropriate to adopt thc going concern basis in
prq)aring the annual report and financial statements.
ASM

ThoM4s P{￿kanaUr Trust
AccouNlsfop theyear énded 31 March 2023
Page 5
Trustees, report for the year ended 31 March 2023 (eont'd)
Reserves policy
The charity's policy is to maintain an appropriat¢ reserves base which is essential for to manage risk
and continue to deliver services in line with its charitable objectives. The Trustees wish to build and
maintain a general level of reserves (excluding tangible fixed assets) that has a target equivalent to six
months unrestricted expenditure.
This level of reserve is required to manage risk in the following areas.
Cashfiow to a88ure amounts due to creditor8 and fulfilment of contracts and leaseg.
Gaps and loss in fL￿diThg provisio
Organisational wind up and redundancy payments"
New development plans for future service delivery.
The general reserves of the charity at 31 March 2023 were £534,389 (2022: £446,882) and represent
unrestricted funds which are available for general usc.
Structure? governance and managemellt
Constitution
The company 18 constituted under a memorandum of association.
Method of appollltment or election of trustees
The management of the company is the responsibility of the trustees who ar¢ elwted and co-opted
under the terms of the articles of association.
Policies adopted for the induction and training of truste
A trustee induction prO￿nMe introduces members to their roles and responsibilities as directors of the
company and reviews the strategic plan, governance a￿angementS alld financial position of the charity.
It may also id¢ntify training and development needs.
OrgrdnlsatlonAI structure and decision making
The trustees have ultimate legal and fu￿nCIal responsibility for the affairs of Thomas Doran Parkanaur
Trust, although the management of the organisation is generally delegated to staff, through the Chief
Executive. The Board meets quarterly, and delegates certain functions to sub-con]mittee8 which
operate under specific term8 of reference: i.¢, The Fitwic¢ Cornmittee and the Fundraising Con]mittee.
Trustees are either electaj or co-opted and the total number of trustees nmy not be less tlwi 3.
Risli manage]llent
The trustees have assessd the major risks to which the charity is exposed, in particular those related to
the operations and finances of the Ch￿￿tY and are satisfied that systems and procedures are in place to
mitigate our exposure to the major risks.
Principal acÉivAties
The trnstees review the $trategiG dire£tion and principal activities of the charity at regular intervals and
set strat¢gic goals for the charity in three year periods.
ASM

Thomas Doran Parkanaur Trust
Aeeollntsfor theyear eAded 31 March 2023
Page 6
Trustees, report for the year ended 31 March 2023 (cont'd)
Environment
The charity recognise8 its responsibility to carry out its charitable operations whilst minimising
enviromn¢ntal impacts. The trLL8tees' contillued aim is to comply with all applicable environmental
legislatio￿ prevent pollution and reduce waste wherever po8siblo.
HeAlth and safety
The C1￿￿ty is committed to achieving tb¢ highest practicable Standards in health and safety
management and stiives to make all Sites and offices safe environments for employees and visitors
alike.
Human resources
The cknty's most important r¢source is its people. their l(nowledge and experience is crncial to
meeting charitable objectivcs. Retention of key staff 18 critical and the charity has invested in
employment training and development.
Plans for future periods
Future developmellts
The charity is planning to extend the further education and social skills provision to meet a growing
demand and need. It is hoped to develop various complementary provisions over th¢ next 3 - 4 years,
The development will include 8UPPOrted living) day opportunities and up to 9 additional residential
accommodations.
Members, liability
The company is limited by guarantee and has no share capital. The liability of the members is limited
to the SLlln of £1 O per member,
Taxation status
Thomas Doran Parkanaur Trust is a charity recognised by HM Ilevenue & Customs, aniL as SUC￿ is
entitled to certain tax exemptions on income aTJd pn)fits from investments and suryluses on any trading
activiti&s caly1￿ on in furtherance of its primary objectives, if tbese profits and Surpluses are applied
solely for charitable purposes.
ASM

Thomas Dornn PavkrtAaur Trust
Accounlsfor theyear ended 31 March 2023
Page 7
Trustees, report for the year ended 31 March 2023 (cont'd)
Statement of trustees, responsibilities
The t'rustees are responsible for preparing th¢ annual report and the accounts in accordance with
applicable law and regulations.
The trustecs are responsible for preparing the accounts for each financial year which give a true and fair
view, in accordance with United Kingdom Generally Accepted Accounting Practi¢4 of th¢ state of
affairs of the charity and of the Surplus or d¢ficit of the charity for that period, In preparing those
accouttts, the tru8tee8 are required to:
select suitable accounting policies and th¢n apply them consistently;
make judg¢ment8 and estimates that reasonable and prudent.
prq)are the accounts on the going concern basis, unless it is inappropriate to presume that the
Charity will continue in business, in which casc there should be supporting assumptions or
qualificalions as necessary.
The trnstees confmn that they have complied with the above requirements in preparing the accounts,
The tn￿teeS are responsible for keeping proper accounting records that disclose with reasonable
accuracy at any time the fmancial position of the charity and enable them to ensure that the accounts
comply with the SORP alld the Charities Act (Northern Ireland) 2008. They are also responsible for
safeguarding the assets of the charity alld hence for taking reasonable steps for the prevention and
deteLtion of fraud and other irregularitics.
Statement Df disclosure of information to audltors
So far as each of the trustees in office at the date of approval of these accounts is aware:
there is llo relevant audit infomlation of which the charity's auditors are unaware. and
they have taken all the steps that they ought to have taken in order to make themselvcs aware of
any relevant audit Inforn￿￿Oll and to establish that the charity's auditors are aware of that
Inforn￿tI0n.
Auditors
Th¢ auditors, ASM (D) Ltd, have indicated their willingness to accept office, and & r&solution
concerning their appointmellt will be propos￿ at die Annual General MKting.
On b¢half of the boaThl of trustees
Prof Bernard Cullen PhD - Trustee
3 October 2023
ASM

Thomas Dopan Parktmaur Trust
Aeeountsfor theyear ended 31 March 2023
Page 8
Report of the independent auditors to the members of Thomas Doran
Parkanaur Trust
Oplnlon
We have audited the accounts of Thomas Doran Parkanaur Trust for the ytrar ended 31 March 2023
which corn￿18¢ the statement of financial activities, thc balance sheet and the related notcs. These
financial statements have been prepared und¢r the accounting policies set out thercin.
The financial reporting framework that has been applied in their preparation is applicable law and
United I(ingdom Aocounting Standards including Financial ReporLing Standard 102 "The Financial
Reporting Standard applicable in the United Kingdom and Republic of Ireland" (United Kingdom
Generally Accq)ted Accounting Practice).
In our opinion the accounts.,
give a twe and fair view of the state of the charity's affairs as at 31 March 2023 and of its incoming
resources d app]ication of resources, including its in¢ome and expenditure, for the year then
have been properly prepard in accordance with United Kingdom Generally Acccptcd Accounting
Practice,, and
have been prepared in acoordancc with the requirements of the Charities Act (Northern Ireland)
2008.
Basis of opinion
We conductsd our audit in accordance with International Standards on Auditing (UK) (ISA8 (UK)) and
applicable law. Our responsibiliti&s under those standards are fi￿ther described in the Auditors,
rcsponsibilitics for the audit of thc accounts section of our report. We are indq)endent of the charity in
accordance with the ethical requirements that arc relevant to our audit of the accounts in the UK,
including the fRC's Ethical Standard and we have fulfilled our cthical responsibilities in accordanc¢
with these requirements. We believe that the audit cvidence w¢ have obtained is sufficient and
appropriate to provide a basi8 for our opinion.
Conclusions rel&ting to going concern
We have nothing to report in respect of the following matters in relation to which the ISA8 (UK) require
us to report to you where:
the trustees, u8e of the going concern basis of accounting in the preparation of the accounts is not
appropriate. or
the trustees have not disclosed in the accounts any identified mat¢rial uncetsinties that may cast
significant doubt about the charities ability to continue to adopt the going conoern basis of
accounting for a period of at least twelve months from the date when the accounts are authorised for
18SLJe.
ASM

ThomasDor4n Payknnaiir Trust
Aceounlsfor Iheyeav ended 31 March 2023
Page 9
Report of the independent audRtors to the members of Thomas Doran
Parlianaur Trust (cont'd)
other Informatlon
Thc other information compriseg th¢ infonnation included in the trustees. report and accounts, other
than the accounts and our auditors, report thereon. The trustees are responsible for the other
inforn]ation. Our opinion on the accounts does not cov¢r the other information and, except to the extent
otheNise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
In connection with our audit of the accounts, our responsibility is to read the other information an( in
doing 80, considcr whether the other information is nTrterially inconsistent with the accounts or our
knowledge obtaineAI in the audit or otherwise appears to be materially misstated. If we identify such
material inconsistencies or apparent material misstatements, we are required to determine whether there
is a material Misstate￿¢llÈ in the accounts or a material misstatement of the other infomiation. If, based
on the work we have performed, we conclude that there is a material misstatement of this other
information we are required to report that fact.
W¢ have nothing to report in this regard.
Opinion on other matters prescribed by the Companies Act 2006
In our Opinio￿ based on the work undertaken in the course of our audit, the information given in the
trustees, rqx)rt for the fmancial year for which the accounts are prepared is consistent with the accounts
and has been prepared in accordance with the applicable legal requirements.
In the light of the knoWI￿ge and und￿tanding of th¢ company and its environment obtained in the
course of the audit we have not identified any material misstatements in the tni8tees' report.
Matters on which we are required to report by exeeptlon
We have nothing to report in r&8pect of the following matter8 whcre the Companics Act 2006 re4uircs
us to report to you if, in our opinion:
adequate accounting records have not been kept. or returns adequate for our audit have not b¢en
received frorn branches not Visit￿ by us. or
the accounts are not in agreement with the accounting records and retUrn8' or
certain disclosures of trustees, remuneration 8peCifi￿ by law are not made. or
we have not received all the inforniation alld explanations we require for our audit,
ASM

Thomas Doran Parkanauv Trust
Aeeountsfor theyear ended 31 March 2023
P(¥e 10
Report of the independent auditors to the members of Thomas Doran
Parkanaur Trust (cont'd)
Respectlve r￿ponsIbIlItIeS of trustees
A8 explained more fully in the trustees, responsibilities statement set out on page 5, the trustees are
responsible for the preparation of the accounts and for being satisfied that they give a true and fair view,
and for suoh internal Colltrol as the trustees deterniine is necessary to enable the preparntion of accounts
that are free from material misstatement, whether due to fraud or crror.
In preparing the accounts, the trustees are re8pon8ible for assessing the charity's ability to continue as a
going coll￿ disclosing, as applicable, matters related to going concem and using the going concern
basis of accounting unless the trustees either illtelld to liquidate the company or to cease operations, or
have no realistic altemative but to do so.
Auditors, responsibilities for the alldlt of the financial statements
Our objectives are to obtain reasonable assurance about wh¢ther the accounts as a whole are free from
material mis5tatemcnt, whcthcr duc to fraud or fftTor, and to issue an auditors, report that includes our
opinion. Reasonable assurance is a high level of assurancc, but is not a guarantee that an audit
conducted in accordance with ISAS (UK) will always detect a nmterial mi88tatem¢ut when it exists.
Misstatements can arise from fraud or error and are considered material if, individually or in the
aggregate, they could reasonably be expected to infiuenc¢ the economic decisions of users taken on the
basis oFth¢se financial statemcnts.
Irregularities, including fraud, are instances of non-compliance with laws and regulation8, We design
procedures in line with our responsibilities, Outlin￿ above, to detect material misstatements in respect
of irregularities, including fi?ud. The extent to which our procdures are capable of detecting
irr¢gul&rities, including fi7ud 18 detailcd below:
We gained an understanding of the legal and regulatory framework applicable to the Company and the
industry in which they operate and considered the risk of acts by the Company tI￿t were contrary to
appliablc law and regulations, including fraud. W¢ considered the opportunities and incentives that
may exist within the Company for fraud and identified the greatest potential for fraud in the following
areas: mismanagemcnt of paymcnls, posting of unusual journals logether with complex transactions,
revenue recO￿lt10n and subjeotivity of valuations uscd for land and buildings.
We designed audit pmcedures to respond to these risks, recognising that the risk of not detecting a
material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as
fraud may involve delibernte concealment by, for example, forgery or intentional misrepresentations, or
tlwollgh collusion,
Our audit procedures included., enquires of management about their own
identification and a8s¢ssment of risks of irregularities, specific tests of dctail over payments, sample
testing of journals postsd during the ycar, veri'fying the underlying assumptions adopted for the property
valuations, specific tests of detail over revenue recognition and a review of area8 of judgement for
indicators of management bia8 to address the risks.
ASM

Thomas Doran Parkanaur Trust
Accounlsfor theyeor eAded 31 Mqrch 2023
Page 11
Report of the independent auditors to the members of Thomas Doran
Parkanaur Trust (cont'd)
Auditors, responsibilities for the audit of the financial statemellts (cont'd)
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities,
including those leading to a material misstatettlellt in the finanGial statements or non-compliance with
regulation. This risk increases the more that compjiance with a law or regulation is romoved from the
events and transactions reflected in the financial statements, as we will be 1&8s likely to become aware
of instances of non-compliance. The ri8lc is also greater regarding irregularities occurring due to fraud
rather than error, as fraud involves intentional concealmenL forgery, collusion, omission or
misrepresentation.
A fi]rther description of our responsibilities for audit of the fllyancial statements is located on the
Financial Reporting Council's website at: www.frc.or
.uk/auditorsres
onsibilities. This description
forms part of our Auditors, report,
This report 18 made solely to the company'8 members, as a body, in accordanGe with Chapter 3 of Part
16 of the Companies Act 2006. Our audit work has been undertaken 80 that we might state to the
company's member8 those matters we are required to state to them in an auditors, report and for no
other purpose. To the fullest extent pennitted by law, we do not accept or assume responsibility to
anyone other than the company and the company's members as a body, for our audit work, for this
rcport, or for thc i)piDions wc have fonlled.
35-( )) Ltj
ASM (D) Ltd
Chartered Aecountants And Reglstered Audltors
DungY4nnon
3 October 2023
ASM

Thomas Doron Pavknnaur Tnis¢
Aceountsfor theyear ended 31 March 2023
Page 12
Statement of financial activities (includlng income and expenditure account)
Unrestrieted Restricted
Funds
Funds
2023
2023
Tot
funds
2023
Total
fimds
2022
Note
Income from:
Trust income
Training college income
Health board and 0th6r incotne
3,825
27,766
1,102,895
3,825
27,766
1,102,895
24
227.196
815,574
Total income
1,134,486
1,134,486
1,042,794
Expellditure on:
Direct costs
Propety o08ts
Administrative ¢08ts
844,320
108,773
93,886
844,320
108,773
93,886
842,373
92,035
101,729
Total expendlture
1,04@979
1,04Q979
1,036,137
Net movement in funds
87,507
87,507
6,657
Reconclllatlon of funds:
Total thnds brought forward
Net nlovement in fimd
Total funds carrled forward
446,882
87,507
534J89
446,882
87￿07
534 J89
440,225
6,657
446,882
15
All amounts aEK)ve relate to continuing operations of the charity.
The statement of fin￿cial activities was approved by th¢Thi8tees on 3 October 2023.
Signature:
Prof Bernard Cullen PhD - Thstee
ASM

ThDnias Dovan Parkanaur Tvust
Accountsfor theyear ended 31 March 2023
Page 13
Balance sheet
Iyotes
2023
2022
Fixed s58et8
Tattgible fixed a&8ets
292,552
341.116
Current assets
Sto¢ks
Debtors
Cash at bank and in Imlld
10
1,000
70,025
256,692
327,717
1.775
69,542
163,161
234,478
12
Current liabilitie8
c￿litors. amounts falling due within olle year
Net current assets
13
(68,718)
258,999
{103,718)
130,760
Total assets less current IiAbllities
Accrnals deferred income
Total net assets
551,5SI
(17,162)
534,389
471,876
(24,994)
446,882
14
The fund8 of the eh&rity
Unrestricted funds
Restricted funds
Total funds
534,389
446,882
15
534,389
446,882
The foregoing balance sheet was approved by theTru8tees on 3 00t0b￿ 2023.
Slgnature:
Prof Bernard Cullen PhD - Trustee
ASM

Thomas Doran Parkanaur Trust
A¢¢ountsfor theyear ended 31 Maveh 2023
Page 14
Notes to the accounts
ststement of accounting policies
The following accounting policies have been u8¢d consistently in dealing with items which are
considered material in relation to the charity's accounts.
Basls ofpreparation
The accounts have been prepared under the historical cost convention and in accordance with the
Charities Act (Northern Ireland) 2008 as amended by the Charities Act (Northern Ireland) 2013, the
Charities (Accounts and Report8) Regulations (Northern Ireland) 2015 and the Accounting and
Reporting by Charities.. Statement of Recommended Practice applicable to charities pr¢paring their
accounts in accordance with the Financial Reporting Standard applicable in th¢ UK and Republic of
Ireland (FRS 102) (effective l January 2015) - (Charities SORP (FRS 102)), the Financial Reporting
Standard applicable in the UK and Republic of Ireland (FRS 102) in preparing the annual report and
financial statements of the cl]arity. The principal accounting policies adopted are set out below.
Incoming resoMrc&g
All incoming resources are included on the statement of financial activities when the charity is legally
entitled to the income, where there is reasonable certainty that the resource will be received and whcre
the n￿netary value can be quantified with reasonable accurncy.
Charitable activitiey
Income is included in the statement of financial activities on an accruals basis and net of VAT whcrc
applicable. Income is ￿￿ill1Y comprised of Department for Communities and Health & Social Care
Trust fees received.
Volunlury incoine
Gifts, bequests and donations income 18 recogniseAI when receivable. Donations - income by way of
donations is included in full in the statement of fmancial activities in the y¢ar in which they are
reccivable.
Government and otheT grants
Grants that relate to specific capital expenditur¢ are credited to the ststement of financial activitics
when they receivable and transferred fyom designated reserves to general rese￿e￿ in line with the
depreLiation release of the equivalcnt fixed asset. Grants that relate to revenue ¢xpenditure are credited
to the income and expenditure account over the period that the revenue expenditure relaLes to.
Investmen¢ Income
Jnvestment income is included when receivable by the ch&ity and consists of bank deposit inter¢st
which is included in the ststement of fll]ancial activities on a receivable basis.
Incomefrom other Iradkng acllvltles
Tumov¢r 18 the amount derived from the provision of goods and servic¢s within the charity's ordinary
activities after thc deduction of value added tax. Turnover, which excludes value added tax, represents
the value of goods and services supplied.
ASM

Thomas Domn Parkanaur Trnst
Accountsfor Éhe year ended 31 March 2023
Page 15
Notes to the accollnts (cont'd)
Statement of &ccollnting policies (cont)d)
Resources expended
All expenditure is accounted for on an accruals basis alld has been classified under headings that
aggregate all costs related to the category. Where costs cannot be directly attributd to particular
headings they have been allocated to activities on a basis consistent with use of the resource8.
Charltable activities
Thcse costs inolude direct expenditure relating to economic development and expenditure in
administration of the charity.
Irrecoverable VA T
Any irrecoverable VAT is charged to the statement of financial activities, or capitalised as part of the
cost of the related a88et, wh￿¢ appropriate.
Volunteers and donutedservices
. No value of (lOnat￿ services and time is accounted for in the acLounts.
Pension costs
Tho charity contributes to a defmed contribution scheme on b¢half of certain ¢mployees. The assets of
the scheme are held separately from those of the charity in an independently administered fund and
contributions arc charged to the statement of fiT￿￿CIal activities in thc period to which they ￿late.
Fixed aysets
The cost of tangible fixed assets is their purchasc cost, together with any incidental costs of acquisition.
ixed ass¢ts are reviewcd annually for impairnient and appropriate adjustment8 made where necessary.
Land and buildings are not dcpreciated as the cost relates nwinly to land and for th¢ building8 ¢lement
the annual depreciation Ch￿ge would be immaterial, howwcr, as noted such assets are subject to annual
impairment reviews. Depreciation is calculated so as to write off the cost of fixed assets, Icss their
estitnated re8idual values, on a straight line basis over the expectcd useful economic lives of tbe assets
concerned. The principal annual rates used are a8 follows:
Property improvements
Fixtures and fittings
Horticultural equipment
O-l O Straight line
10-20 Straight line
10
Reducing balance
Sioeks
Stocks a￿ stated at the lower of cost and n¢t Thlisabl¢ valu¢. Cost is determined using the first in, first
out basis. Provision is ll￿de for slow movillg and obsolete stocks,
ASM

Thomos Doran Pavkonaur TrusÈ
Accountsfor theyear ended 31 Méwh 2023
Pag8 16
Notes to the accounts (cont'd)
ststement of accounting poJicAes (cont?d)
Imp￿'r￿ent of non-fmanclal assets
The clwity assesses at each reporting date whether an asset may be impaira. If any such indication
exists the company estimates the recoverable amount of the asset. If it is not possible to estimate the
re¢overable amount of the individual asset, the company estimates, the recoverable amount of the cash
generating unit to which the asset belongs, The recoverable amount of an asset or cash generating ullit
is the higher of its fair value less costs to sell and its value in use. If the recoverable arnount is less than
its carrying amount, the ￿g amount of the asset 18 Impair￿ and it 18 r￿uced to its recoverable
amount through all impairmcnt in the statemcnt of financial activities.
An impairment loss recognised for all assets is reversed in a subsequent period if and only if the reasons
for the impairment108s have ceased to apply.
Debtors
Debtors are stated after all known bad debts have been written off and specific provision has been made
against all debts consid¢r¢d doubtful of collection.
Fund accounting
Th¢ charity accounts for funds as follows..
Restrlctedfunds
Restricted fUt￿S are to be used for specified purposes imposed by donors. Expenditure which
meets these criteria is idcntified to the fi￿d, together with a fair allocation of overheads and supporL
costs.
Deslgnatedfunds
Designated fimds comprise unrestricted funds that have been Set aside by the Truste¢s for particular
purposes. The aim and use of each designated £L￿d is set out in the notes to the fmancial
State￿ents.
Generalfunds
General funds are unrestricted funds which are available for use at the discretion of the Trustees in
fU￿¢ranCe of the g¢n¢ral objectives of th¢ charity and which have not been designated for other
purposes.
Accountspresentatlon
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive incomc has
noi been delivwuL
ASM

Thomas Doron Parkanaur Trust
Accountsfor theyeav ended 31 Murch 2023
Page17
Notes to the accounts (cont'd)
Trust illcome
UnresÉrlcted
funds
2023
Restrieted
funds
2023
Total
funds
2023
Total
fi￿d8
2022
Bank interest received
Donations
713
3,112
3,825
713
3,112
3,825
24
24
Trainillg colI¢ge illcome
Unrestrlcted
funds
2023
Restricted
funds
2023
Total
funds
2023
Total
fund8
2022
Department for ComnLUllitieg- Overheads
oover
Department for Communities- Taxi cover
Training depart￿ents- upholstery and
horticulture
Catering, coffee shop and sundry income
129,406
69,402
13,827
13939
27,766
13,827
13,939
27,760
7,581
20,807
227,196
tealth and Social Care Trusts and other income
Unrestrieted
funds
2023
Restricted
funds
2023
Total
funds
2023
Total
fi￿d&
2022
Health and Social Care Trnst8
Short stay and private income
Covid relief income
Hortioulture incorne
1,022,758
54,765
24,003
1,369
1,102,895
1,022,758
54,765
24,003
1,369
1,102,895
713,302
35,710
59,215
7,347
815,574
Direct costs
Unrestricted
funds
2023
Restricted
funds
2023
Total
funds
2023
Total
fund8
2022
Support worker carer costs
Management costs
Other staff eo8ts
Pension costs
Household and kitchen costs
Cleaning costs
Motor expenses
Taxi hire
Horticulture expense8
Coffee shop expen8es
Training supplies
576,344
76,210
114,993
10,771
36,450
6,479
9,270
576,344
76,210
114,993
10,771
36,450
6,479
9,270
444,000
99,705
152,624
9,213
28,865
6,999
7,601
69,546
2,020
20,817
983
842,373
ijoo
12,028
475
844J20
ijoo
12,028
475
844?20
ASM

Th(ym03 Doran Parl¥Anallr Tvust
AccoHntsfor theyeav ended 31 Mav¢h 2023
Poge 18
Notes to the accounts (cont'd)
Property costs
Unrestricted
funds
2023
Restrlcted
funds
2023
Total
funds
2023
Total
fijnds
2022
Premises insurance
Ligh¢ heat and water
Repairs and maintenance
Supporting living rellt
36,962
53,153
18,658
36,962
53,154
18,658
30,342
34,968
24,925
1,800
90,035
108,773
108,773
Admlnlstrative costs
Unrestrlcted
funds
2023
Restrfieted
funds
2023
Toknl
funds
2023
Total
fund8
2022
Travelling ¢xpense8
Postage and telephone
Printing and Stationery
Advertising
Computer expenses
Administrative expen8e8
Staff traiiiing and 8¢mina
Human resource8 and recruitment expense
Subscriptions and m¢mbuYhip fees
Bank interest and fees
Registration f¢¢8
Legal and professional fees
Consultancy fees
Accountallcy and bookkeeping fees
Audit fees
Depreciation
Deferred grants
2,903
1,724
2,407
1,370
3,018
ijio
5A06
5J93
860
1,048
1,104
1,055
4JOI
12,463
5,120
51,530
(7,832)
93,886
2,903
1,724
2,407
1,376
3,018
1,910
5,506
5,393
860
1,048
1,104
1,055
4,301
12063
5,120
51,530
(7,832)
93,886
2,230
2,612
2,878
1,250
3,905
1,875
6,873
18,752
959
568
1,104
11,610
15,181
8,591
4.000
19,970
(629)
101,729
Employce informtttion
Total
funds
2023
Total
2022
Staff c08t8:
Wag¢s and salaries
Social seGurity Costs
Other pension ¢08ts
731,588
672,681
43,076
34,487
10,771
9,213
785,435
716,381
The average monthly number of employees wa8 40 (2022,. 47) alld the average monthly number of employees
during Lhe year expressed a8 fijll time equivalents wa8 a8 follows (including Casual and part-time 8tafO.'
2023
2022
By acdvlty:
Charitable activities
40
47
ASM

Tho)n￿ Dornn Purkanaur Trujt
Accountsfor theyear eHded 31 March 2023
Page 19
Notes to the accounts (cont'd)
Employee infornJ&tion (cont'd)
No employee8 fall in emolumcnts band over £60,000 (2022: £60,000). The trustees received no
remunerat10￿ no b¢nefit8 in kind and no reimbursement of expenses duriiig the year (2022: £nil).
Remuneration received in the year by the Gharity's key management amounted to £76,210 (2022:
£99,705).
Fixed a8set8
Freehold
Property
land and Improvemen
Flxtures
bulldlngs
tg and fittings
Hortieultur
equipment
Total
Cost
At l April 2022
Additions
At 31 March 2023
126,141
255,343
208,754
2,966
211,720
22,755
612,993
2,966
615,959
126,141
255J43
22,755
Accumulated depreciation
At l April 2022
Charge for the year
At 31 March 2023
102,132
3,512
105,644
147,773
47,940
195,713
21,972
78
22,050
271,877
51,530
323,407
Net book value
At 31 Mareh 2023
At 31 March 2022
126,141
126,141
149,699
153,211
16,007
60,981
705
783
292,552
341,116
IAnd and buildings consist of pronises at 57 Parkanaur Road, Dungannon, All fixed assets are valucd
at historic cost less dq)reGiation.
10.
Stocks
2023
2[122
Stock of plants
Stock of upholstery frathes
1,000
1,500
275
1,775
1,000
ASM

Thomus Doran Parkanaur Trust
Accountsfor theyear ended 3] March 2023
P&ge 20
Notes to the accounts (cont'd)
11.
Debtors
2023
2022
Debtors
Other debtors
Prepayments and accrned income
66,987
3,038
66,552
2,569
421
69,542
70,025
12.
Cash at ballk and in hand
2023
2022
Current accounts
Ca8h on hand
256,096
596
256,692
162,710
451
163,161
13.
Creditors: amounts falling due within one year
2023
2022
A￿OUnt% due wlthln one year
Trade Creditors
Other taxes and social seourity
Accrned ¢ost8 and deferred illc4)ne
Other oreditor8
8AS8
13,784
46,476
20,351
13,755
66,430
3,182
103,718
68,718
14.
Accrua]s and deferred income
Covernment grants
At l April 2022
Amortisation in the year
At 31 March 2023
24,994
(7,832)
17,162
ASM

Thomas Doran Parkanaur Trusl
Accountsfor theyear eHded 31 March 2023
Pag¢ 21
Notes to the accounts (cont'd)
15.
Ana]y8is of funds
Analysls of funds by type
Atl
April
2022
At31
March
2023
Income
Expenditure
Transfer8
Unrestricted fund8
Designsted funds
Fixed a88¢t reserve
Protected fLmd8
Contingency fund8
Infrastrncture funds
Opportunity funds
341,116
(48,564)
loo,000
60,000
25,000
15,0
292,552
100,000
60,000
25,000
Is,000
General fullds
General fimd8
Total wirestrleted funds
105,766 1,134,486
446,882 1,134,486
(1,046,979) (151,436)
(1,046,979)
41,837
534?89
Restricted funds
Restricta fimds
Total restricted funds
Total funds
446,882 1,134,486
(1,046,W19)
534,389
Designated fllllds
ri ixed asset reserve - This fund represents the nct book value of all the charity's fixed assets, Th¢ fijnd
is then used to offset the impact on the general fund of the depreciation charged on the rel¢vant assets.
Protected funds - To 5ustsin six months of service delivery.
Contingency fwids - To be used to prepare for costs at the end of a fill￿Ing cycle,
Infra8tructhre funds - To support the refurbishment and renewals of the charity's assets.
Opportunity funds - To support the trustees, exploration of future developments and projects that
benefit people with disabilities.
16.
Pension commitments
The charity n￿kc8 contributions to a defined contribution scheme. the assets of the scheme being held
separ&tely from the assets of the charity. The pension cost charge represenls contributions payable to
the scheme and amount￿ to £10,771 (2022: £9,213). Contributions of £2,949 (2022: £2,533) were
payable to the scheme ai ihe year end.
ASM

ThomftsDoran Parkanaur TrMs¢
Accounlsfor theyeav ended 31 March 2023
Prtge 22
Notes to the accounts (cont'd)
17.
Related party transactions and ultimate controlllng party
There is no one person who is the ultitnate controlling paty of the charity, but collectively the ultimate
controlling parties are the tLWtces.
18.
Taxatlon
The company 18 a registernl Gl]arity atyl as such is entitl￿1 to certain tax exemptions on income and
profits from investtnents, and surplu8es on any trading activities carried on in furtherance of the
charity's primary objectives, if these profits and surpluses are applied solely for charitable pu￿OSe8.
19.
Contingent liabilities
There is a contingent liability to rq)ay certain government grants if the charity fails to Iwnour certain
undertakings and cornmitments. In the opinion of the trustee8 the t¢rnis of letters of offer have becn
complid with and no loss is anticipated,
ASM