CIMity registered number- NIC104813
HMRC CharAty registered number- N1007714
Thomas Doran Parkanaur Trust
Accounts for the year ended
31 March 2024

Thomas Doran Parkanauv Trust
Accountjfor theyear ended 31 March 2024
Contents
PY4ge(s)
Reference and admini8trative d6t&ils of the charity, trustees and adviser8
Twstees, report
Independent auditors, report
9-12
Statenent of financial aotivities
13
Balance sheet
14
Notes to the accounts
15-23
ASM

Thomas Dtsran Parkanaur Trust
Accountsfov iheyear ended 31 March 2024
Reference and administrative details of the charity, trustees advisers
Page I
Trustees
Peter Brat&er
Dr Maureen Crawford
Prof Bemard Cullen PbD
Nual& Kennedy
Emma McC&ul (Resigned l Dec 2023)
Pauline MoIvor
William Oliver Ross
Colin Turkington
Registered offlce
57 Park&aaur Road
Dungannon
Co Tyrone
BT70 3AA
PrincipAI iddress
57 Pats]aur Road
I)ungannou
Co Tyrone
BT70 3AA
Registered auditors
Bankers
ASM (D} Ltd
Chartered Accountants
79 Cunninghan]s Lane
Dwigannon
Co Tyrollc
BT716BX
D￿C Bank
5 Market Square
Dungannon
Co Tyrone
BT70 IAB
Solicitors
Charity Reglstered Number
Sin]mons, Meglaughlin &
20 Northland Row
Dungannon
Co Tyrone
BT716BL
NIC104813
IIMRC Charity Registered Number
N1007714
ASM

Thomas Dornn Pavkanamr Trusl
AccouHtsfor theyear ended 31 March 2024
Page 2
Trustees, report
The trustees (who are also directors of the charity for the purposes of the Companies Act) present their
annual report together with the audited financial statements of Thomas Doran Parkanaur Trust (the
compally) for the year ended 31 March 2024. The trustees confllin that the Annual Report and financial
statements of the company comply with the current statutory requirements, the requirements of the
company's governing document and the provisions of the Statement of Recotnmended Practice (SORP),
applicable to charities preparing their accounts in accordanG¢ with the Financial Reporting Standard
applicable in the UK and Rcpublic of Ireland (FRS 102) (effective l January 2015),
Since the company qualifies as small under section 383, the strategic report required of medium and
large companies under The Companies Act 2006 (StrategiG Report and Dir¢ctor's Report) Regulations
2013 is not required.
Reference and administrative details of the charity, trustees and advisers
Thomas Doran Parkanaur Tn]st 18 a company limited by guarantee and does not have a share capital.
The reference and administrative details of the charity, trustees and advisers are listed on page l.
Charity status was achieved on 29 April 2016 with the Charity Conynission for Northern Ireland in
addition to charitable status previously held with HM Revenuc and Customs,
Objectives and activltles
Policies and obJectiv¢s
The objectives of the charity are to provAde or make arrangements for the provision of education and
training on any matter or discipline for individuals with special needs or disabilities. and to pmvide
faciliti￿ for recreation and other leisure occupation for such individuals in the interests of their social
welfare.
Strategies for achieving objectives
To achieve these objectives the charity delivaE colleg¢-bas&l classes to support, educate and train
individuals with special needs or disabiliti¢s with skills for the workplace.
Activities for &chieving objectives
The charity delivers a range of activities to support, educate and train individuals with special n¢ed8 or
disabilitics with skills for the workplace.
The college promote8 a mixed econorny of prnvision for these young people that broadcns their choice,
supports their aspirations and represents their best interests, enabling them to become valued and active
embers of society and providing a social return on inv&stment. At the college wc offer personalised
learning programmes and multi-disciplinary specialist support and expertise to enable stud¢nts to ll￿ke
a successful transition to adult life. We encourage and support Iwners to be ambitious, to realise their
aspirations and to develop the skills to make progress towards their goals. Our vision is that all young
pcople with leanlillg ditTiculties or disabilities can a￿esS appropriate quality education and training,
which meets thcir individual needs and supports tknir aspirdtions for skills, work and life.
ASM

Thomas Dorém Parkanaur Trusl
Aceountsfov theyear ended 31 March 2024
Page 3
Trustees, report (cont'd)
Main activitie8 undertal£eJJ 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 ne￿ts or disabilities.
increased indepcndence, improved life outcomes and reduced dependence on other health and social
care services. An additional benefit is improved awareness amollgst the genernl public of the
challenges faced by thos¢ living with special needs or disabilities, thereby reducing social exclusion.
Achievements and performance
Reviejv of actlvities
Our chatitable puryose is "The relief of those in need by reason of disabiliw,.
We are proud to report progress in the development of our Day Opportunities provision through our
Growing Together Progran]me. This is designed to meet the needs of two groups. Firstly, our service
users who are adults with disability, learning disability, physical disability, autism spectrum conditions,
sensory Ioss, mental health problems - oftcn a combination. Secondly a Con]munity Shed in which
local volunteers who work in or use the facility of the Walled Garden benefit from being in a beautiful
green space, contact with plants and nature and being part of a community. It particularly address
1801ation and the ongoing effects of Covid 19.
This project received fimding from Mid Ulster Council, Garfield westo￿ and Big Lottery.
In the year 2023-2024 the projeot ran 4 days per week. We had 9 service users who grcatly benefitted
from their attendance. Fecdbaclc from users, families and professionals is higbly complimentary. It is
clear that this is a vital scrviee.
'We are ￿PecIallY pleased to see our son getting so much enjoypnent andfylfilmentfropn going io the
Day Opportunityprogramme. '
"He needs to have this ktnd ofaclivity so much in his life and hcLf enjoyed it immensety.
"He is so enihusiastic abgul going and tells me how much he enjoyed his day when he comes home.
"The staff who are involved in the Day opportunity programmE are very helpful and kpnd ¢0 him and
allow him to take things at his ownpace.
"HE likes the they assign him a specific task at times as it helps his self-esteem and his 'ownership'
Df thejob ihai ihey've (uked hiTn to do,
"It has all been very goodfor mental health.
"Ive are hoping to send him along two days each week as it has really worked out well. '
ASM

Thomas Doran Park4xnaur Trust
AccoHntsfov theyeay ended 31 March 2024
Page 4
Trustees, report (cont'd)
Resldentlal care
I)uring the year we have provided residential care to 20 individuals who make Parkanaur their
pernianent home. Our very Committ￿ and highly trained staff ensure that residents, physical, mental,
emotional, and social needs are addressed. Activities include outings; to Balmoral Show, Belfast
Christtnas Market alld Dublin Zoo being particularly valued, Shopping trips locally are also enjoye(L
tA)cal forests and parks, Explorius Aquarium, Special OlympiG8 both athletics and swimming, Fit4You
and the physical wellbeAng prograrnme off¢r¢d in Dungallnon Leisure Centre are all popular. Drama
classes in Cookstown included being part of a production of "Happy ever After" in the Burnavon
theatre. On site the walking club continues to be well attended, walking mostly in the forest park which
surrounds our property. Options include gym and games room, animal care looking after our chickens
and rabbits, volunteering including helping in thc kitche￿ bcing involved ill maintenance duties and
office or working in the Coutyard garden ￿0Wills vegetables and flowers.
Feedback received from resident8, their parents and professionals is always very positive, which is
reflected in the monthly Trustee worts and in RQIA inspection reports.
'Parkn1￿￿r is a very specialplace. There are jwt &ofewplaces like it thal caterfor adults with spe￿al
needs. '
Quotes from RQIA inspwtor who Ca￿led out a recent care inspection:
"It was evident that staff had a good understanding of residents, needs and treated Ihem wih kindness
and respect. Residents looked well caredfor and said that living in the home was a good experience.
Staff spoke positively of their experiences worling in the home and of ihe support provided by the
manager. '
"Residents told us they were happy living in the home, theyfelt well loolced after and lislened io by staff
and management. Residents, comments included "staffarefanlastic"
"slaff are like myfamily" aFTd
"staffare lind and curing. '
"Staff told us that the residents, needs and wtshes were very importiml to the￿ It was observed that
staff responded lo requestsfor assistance promptly in a caring and compassionalE manner. Staff told
us there W¢TS good teamwork, communication is good, and they enjoy working in the home."
Supported Ilving
We continue to have a supported living tenant in an apartsnent in the College. We have a second
apartment identifi¢d as suitable to be refilrbished for another teiiant.
Short breaks
We accommodated 10 individuals. It is clear that there is much unmet need for this seNice which is
dceply appreciatcd by those who stay with us and their families. The setting, range of activities
available, excellent foiKI and outings create an enjoyable stay while allowing some respite for families.
We are constraind by lack of space alld hopc in ihe future to include this service in our ongoing plan to
increase provision by bringing unused buildings back into use.
"We wunl lo do our besifor our son while we are able to do so and have been delighted at how he has
adapted. '
"He loves going to Parkanaur and we appreciate the break so much,
ASM

Thomas Doran Parkan4ur Trust
Accountsfor the year ended 31 March 2024
Page 5
Trustees, report (cont'd)
Cooperatlve working
Castlecaulfield Horticultural Society who share the Walled garden with us are an important part of our
Growing Together project. We value the ¢xc¢llent working relationship w¢ have with them which we
believe benefits our service users, members of the society and the wider public who deeply value
Parkanaur
We also enjoy cooperation with Speedwell a charity for children promoting cross community
understanding though shared outdoor activity. Our joint working included running a very successfi
ChriStn￿ Fair.
A new development is that on one day each week senior pupils from Sperrinview School attend the
walled garden where they receive instruction and practical experience in every aspect of caring for
plants. This is valued by the pupils and staff of Sperrinview.
Development of buildings
Throughout 2023-2024 we havc continued to worlc on the need to preserve and develop our li8ted
buildings, which are an important part of the built heritage of Northern Ireland. We have consulted
widely on the possibilities of bringing back into use outbuildings which are currently der61ict. At the
end o'f the 2023-2024 year we have secured grdnts to allow us to undertake a Phase 2 viability study in
thc next financial year. This is an important stq) in our plans to bring these buildings back into use to
meet tlLe identified needs of those with disabilities and will culminate in the production of detailed plans
for OL￿ proposcd development. We are grateful for the experti8e and work of Stephen Mathews in hig
capacity as Business Consultant to the Trust.
All our work benefits from the involvonent and support of the local community. This includes
Castlecaulfield Horticultural Society, Spccdwell who are our neighbours on site, local politicians and
local residents who use the forest park for rccreation and are vcry supportive of our work. We are very
grateful to have a team worl(ing 2 days per week maintaining our extensive grounds. This freely given
worlc greatly enhances our ¢nvironment.
Financial revlew
Going concern
The trustces have reviewed the appropriateness of the preparation of th¢ financial statements on a
'goillg concern, basis. We have reviewed the level of reserves at the year-¢nd date and the financing
secured for the next year and we are content, that these are sufficient albeit represent a challenging
financial environment. Wc therefore conclude that it is appropriate to adopt the going concern basis in
prq)arAng thG annual report and financial statements.
ASM

Thomas Doron Pavkanaur Trust
Accountsfor theyear ended 31 Mezrch 2024
Pug6 6
Trustees, report (cont'd)
Reserve$ pollcy
The cFwity's policy is to maintain an appropriate 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 fix￿ assets) that has a target equivalent to 8iX
months Unrestrict￿ expenditure.
This level of reserve is required to manage risk in the following areas.
Cashflow to assure amounts due to creditors and fiilfilment of contracts and leases.
Gaps and loss in funding provisio
Organisational wind up and redundancy payments.
New development plans for future service ddivery.
The general reserves of the Ch￿ltY at 31 March 2024 were £652,910 (2023: £534.389) and represerAt
unrestrict¢d funds which ar¢ available for gerAeral use.
Strnctur4 governanee And manAgement
Constitution
The company is con8tituted under a me￿oranduM of association.
Method of apwjlntmellt or election of trnstses
The management of the company is the responsibility of the trustees who are elected and co-opt
under th¢ tern]s of the articles of assooiation.
Pollcies Adopted for the Inductlon and training of trustees
A trust¢e induction programme introduces members to their roles and responsibilities as directors of the
company and reviews the strategic pla￿ gover])ance arrdngemcnts and financial position of the Gharity.
It may also identify training and devclopmcnt needs.
Organfisatlonal structhre and decision nMlang
The trustees have ultinTrte legal and financial responsibility for the affairs of Thomas Doran Parkanaur
Trus¢ although the management of the organisation is generally delegated to staff, thrOll￿ the Chief
Exccutive. The Board mcets quarterly, and delegates certain fLU]Ctions to sub-conllnittees which
operate under Specific ternis of reference: i.¢. The Finance Committee and the Fundraising Committee,
Trustees are either elected or co-opted and the total number of trnstecs may not be less than 3.
Risk management
The t￿￿tee5 have assessed the major risks to which the charity is exposed, in particular those related to
the operations and finances of the charity and are satisfied that systems and procedures are in place to
mitigate our ¢xposur¢ to the major risks,
Principal a¢tiviti¢s
The trustees review the strategic direction and principal activities of the charity at regular intervals and
set strategic goals for the charity in three year periods.
ASM

Thomas Doyan ParI￿n￿￿r Trust
Accountsfor theyeav ended 31 March 3024
Page 7
Trustees, report (cont'd)
Environment
The charity recognises its responsibillty to carry out its charitable operntions whilst minimising
environmental impacts. The tNstees' continued aim is to comply with all applicable environm¢ntal
legislatio￿ prevent ￿llutioll and rcduce waste wherever poB8ible.
Health Ydnd safety
The charity is conmiitted to achieving the highest practicable standards in health and safety
matyagement and strives to m&e all sites and offices safe environments for employees and visitois
Human resources
The charity's most important resource is its people" their knowledge and experience is crucial to
meetillg charitable objectives. Retention of key staff is critical and the charity has invested in
employment training and development.
Plans for future perlods
Future developments
The charAty is planning to extend the fillther education and social skills provision to meet a growing
denTrnd and need. It is hoped to develop various complementary provisions over thc next 3 - 4 years.
The development will include supported living, day opportunitics and up to 9 additional residential
accommodations.
Members, liabi]lty
The company is lin]ited by guarante¢ and has no share capital. The liability of the members 18 limited
to the sum of £10 per mcmber.
Taxatloll ststss
Thomas Doran Parkanaw Trust is a charity recogni8ed by HM Revenue & Customs, and, as such. is
entitled to certain tax exemptions on income and pn)fits from investments and sU￿lUSe8 on any knding
activities oarried on in furtherance of its primary objectives, if these profits and surpluses are appli
solely for clwitable purposes.
ASM

ThoynasDoran ParkaAaMr Trust
Accountsfor theyear ended 31 March 2024
Page 8
Trustees, report (cont'd)
ststement of trustees, responsibilities
The trustees are respon8ible for preparing the annual report and th¢ accounts in accordance with
applicable law and regulation8.
Th¢ trustees 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 Practice, of th¢ state of
affairs of the charity and of the SLwplus or deficit of the charity for that period. In prep￿ryng those
accounts, the trustees are required to:
8elect suitable accounting policie8 and then apply them consistently.
make judgements and estimates that are reasonable and p￿￿ent.
prepare the accounts on the going concern basis, unless it is inappropriate to presume that the
cknity will continue in business, in which ¢as¢ there should be supporting assumptions or
qualifications as necessary.
The truste¢8 confirni that they have complied with the above requirements in preparing the accounts.
The trustees are responsible for keeping proper accounting records that disclose with reasonable
acGuracy at any time the fmancial position of th¢ charity and enable them to ensure that the accounts
comply with thc SORP and the Chariti&s Act (Northern Ireland) 2008. They are also responsible for
safeguarding the assets of the chatity and hence for taking reasonable steps for the prevention and
detection of fraud and other irregulariti￿.
ststement of disclosure of lllformation to fiuditon
So far as each of the tru8tees in office at tlLe date of approval of thcse accounts is aware:
there is no relevant audit inforniation of which the charity's auditors arc unaware; and
they have taken all the stq)s that they ought to have taken in order to make thcmselves awarc of
any relevant audit information and to establish that the charity's auditors are aware of that
inforn]alion,
Alldltor8
The auditors, ASM (D) Ltd, have indicated their willingness to accept office, and a rcsolution
concerning their appoinlment will be proposed at the Annual General Meeting.
On behalf of the board of trustees
Prof Bernard Cullen PhD - Trustee
29 November 2024
ASM

ThomasDort¥n Pupkanuuy Truyt
Ac¢ouAtsfor theyeap ended 31 March 2024
Page 9
Report of the independent auditors to the members of Thomas Doran
Parkanaur Trust
Opinion
We have audited the accounts of Thomas Doran Parkanaur Trusi for the year ended 31 March 2024
which comprAse the statement of financial activities, the balance sheet and the related notes, These
financial statements have been preparcd under the accounting policies set out therein.
Thc financial reporting framework that has been applied in their preparation is applicable law and
United I(ingdom Accounting Standards including Financial Reporting Standard 102 'The Financial
Reporting Standard applicable in the United Kingdom and Republic of Ireland" (United Kingdom
G¢nerally Accepted Accounting Practice).
In our opiniort the account8:
give a trne and fair view of the state of the charity's affairs as at 31 March 2024 and of its incoming
resources and application of resources, including its income and expenditure, for the year then
have been properly prcpared in accordance with Unitcd Kingdom Generally Accq)tcd Accounting
PraGtice' and
have been prepared in accordance with the requirements of the Charities AGt (Northern Ireland)
2008.
Basis of opinion
We conducted our audit in accordance with International Standards on Auditing (UK) USAS (UK)) and
applicable law. Our responsibilities under those standards are further described in the Auditors,
responsibilitics for the audit of the accounts section of our report. We are independent of the ch￿ltY in
accordance with the ethical rcquiremcnts that are relevant to our audit of the accounts in the U
including the FRC'S Ethical Standard and we have fulfilled our ethical responsibilities in acGordanc¢
with these ￿quirernents. We believe that the audit evidence we have obtained is sufficient and
appropriate to provide a basis for our opinion.
Collclusions relating to going concern
We have nothing to report in respect of the following nyatters in relation to which the ISAS (UK) require
us to report to you where..
the trustees, use of the going concern basis of accounting in the preparation of the accounts is not
appropriate. or
the t￿st¢eS have not disclosed in the accounts any identified malerial uncertainties that may cast
signiflcant doubt about the charities ability to continue to adopt th¢ going concern basis of
accounting for a period of at least twelve months from the date when the accounts are authorised for
issue.
ASM

Thomas l>oran Pf4rkanaur Trusl
AccouAtsfor ihe yetw ended 31 Mar¢h 2024
Page 10
Report of the independent auditors to the members of Thomas Doran
Parkanaur Trust (cont'd)
Oth¢r information
The other information comprises the infornTrtion included in the trustees, report and account8, Qther
than the accounts and our auditors, rcport thereon. The trustees are responsible for the oth
infonnation, Our opinion on the accounts does not cover the other infonnation and, except to the extent
othenvise explicitly stated in our report, we do not express any fonn of assurance conclusion thereon.
Jn connection with our audit of the accounts, our responsibility is to read the other information an(L in
doing 80, consid¢r whether the otlw infonnation is materially inconsistent with the accounts or our
knowledge obtain¢d in the audit or otherwise appears to be mat¢rially misstated. If we identify such
material inoonsistencies or appaTht material misstatements, we are required to detern]ine whcther there
is a material misstaternent in the accounts or a matwial misstatement of the other inforniation. If, based
on the work we have perfornied, we conclude that there is a material misstatement of this other
information we are required to report that fact.
We have nothing to report in this ￿gard.
Opinion on other matters prescrAbed by the Companie5 Ad 2006
In our opinion, based on the work undcrtaken in the course of our audit, the inforniation given in the
trnstees, report for the fiTW]cial year for which the accounts are prep￿1 is consistent with the accounts
and has be¢n prepared in accordance with the applicable legal requircments.
In the light of the knoWI￿ge and understa1￿Ing of the company and its environment obtained in the
course of the audit we have not identified any material misstatements in the trnstees, report.
Matters on which we are requlred to report by exception
We have nothiiig to report in respect of the following matters where th¢ Companies Act 2006 requires
us to report to you rf, in our opinion:
adequate accounting records h&ve not been kept. or returns adequate for our audit have not been
received from branches not visita by us, or
the accounts are not in agreement with the accounting r¢cords and returns. or
certain disclosures of trust¢es' remuneration specified by law are not made. or
we have iiot r¢ccived all the inforniation and explanations we require for our audit.
,ASM

Thomas l)t>ran Pttrkanaur Trust
Accountsfov Iheyear ended 31 Mayeh 2024
Page 11
Report of the independent auditors to the members of Thomas Doran
Parlianaur Trust (cont'd)
Respectlve responsibilitie8 of trustees
As explained more fully in the tNstees' responsibilities statement set out on page 5, the trustee8 are
responsible for the preparation of the accounts and for being satisfied that they give a true and fair view,
and for such internal control as the trusieos determine is necessary to enable the prcparation of accounts
that are frec from material misstatement, whetller due to fraud or error.
In preparing the accounts, the trustees are responsible for assessing the clwity's ability to continue as a
going concem, disclosing, as applicable, matters related to going concem and using the going concern
basis of accounting unless the trustees either intend to liquidate the company or to cease operations, or
have no realistic alternative but to do so.
Audltors, responsibilities for the audit of tbe finRncial statemellts
Our objcctives are to obtain reasonable assurance about whether the accounts as a whole are free from
material misstatement, whether due to fraud or e￿Or, and to issue an auditors, report that includes our
opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit
conducted in accordance with ISAS (UK) will always detect a material misstatemcnt wlwi it exists.
Misstatemcnts caIi arise from fraud or error and are considered material if, individually or in the
awegatc, they could reasonably be expected to influence the economic decisions of users taken on the
basis of these fllMncial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design
procedures in Ilne with our responsibilities, outlined above, to detect rllaterial mi88tatemcnts in respect
of irregularities, including fraud. The extent to which our procedur&q are capable of detecting
irregularities, including fraud is detailed below.,
We gained an understanding of the legal and regulatory framework applicable to the Company and the
industy in which they operate and considered the risk of acts by the Company that wcrc contrary to
appliable law and regulations, including fraud. We considered the opprtunities and incentivcs that
may exist within the Company for fraud and identified the greatest potential for fraud in thc following
areas: mismanagement of payments, posting of unusual journals together with complex transactions,
revenue rec4)gnition and subjectivity of valuation8 Used for land and buildings.
We designed audit procedures to respond to thes¢ risk8, recognising that the risk of not detecting a
material misstatement duo to fraud is high¢r tban ihe risk of not detecting one resulting from error, as
fraud may involve deliberate conc￿ment by, for example, forgery or int¢ntional mi8rq)resentations, or
through collusion.
Our audit procedures included: enquircs of management about their own
identification and assessment of risks of irregularities, specific tests of detail over payments, sample
testing ofjournals posted during the year, v¢rAfying the underlying &8sumptions adopted for the property
valuations, specific tests of detail over revenue recognition and a review of areas of judgement for
indicators of management bias to a(Idress the risks.
ASM

Thomtxs Doran Parkanaur Trusl
AccountsAor the yeav ended 31 Mareh 2024
Pllge 12
Report of the independent auditors to the members of Thomas Doran
Parkanaur Trust (eont'd)
Audltors, responsibllities for the audit of the financial statements (cont'd)
Bccause of the inherent limitations of an audit, there is a risk that we will not detect all irregularities,
including thosc leading to a material misstatement in the financial statements or non-compliance with
regulation. This risk increases the more that compliance with a law or regulation is removed from the
events and transaction8 reflected in the financial statements, as w¢ will be less likely to become aware
of instances of non-compliancc. The risk is also greater regarding irregularities occwring due to fraud
rather than error, as fraud involves intentional concealment, forgery, collusion, omission or
misrepresentation.
A furiher description of our responsibilities for audit of tbe financial sÈatement8 is located on the
Financial Reporting Council's website at: www.frc.or
.uklauditoL"sres
onsibilities. This description
fornL8 part of our Auditors, report.
This rq)ort is made solely to the company's members, as a body* in accordance with Chapter 3 of Part
16 of the CompaThies Act 2006. Our audit work has been undertaken so that we might state to the
company's members those matters we are required to state to them in an auditors, report and for no
other purpo8e. To the fullest extent perjnitted by law, wc do not accept or assume responsibility to
anyone other than the company and Lhe company's members a8 a body, for our audit work, for this
rq)ort, or for the opinions we have formcd.
s- (b)
ASM (D) Ltd
Cbartered Accountants and Registered Audltor8
Dungannon
29 November 2024
ASM

Thomas Doran Parkanaur Trnsl
Accounlsfor Ihe Near élided 31 M(ttch 2024
Page 13
Statement of financial aCti￿tIeS (including ineome and expenditure account)
Unrestrleted Regtrlcted
Funds
Fullds
2024
2024
Total
funds
2024
Total
nds
2023
Notes
Income from:
Trust income
Training college incon]e
Health board and other in¢ome
S,587
41,527
1,170,244
5087
41,527
1,170,244
3,825
27,766
1,102,895
Tolal Income
1,217,359
1,217,359
1,134,486
Expendlture on:
Direct costs
Propety cost8
Adtninistrative costs
899,036
127,458
72J44
899,036
127,458
72,344
844?20
108,773
93,886
Total expendlture
1,098038
1098,838
1,046,979
Flet movement In funds
118,521
118,521
87,507
Reeonelllatlon of fvnds:
Totsl funds brought forward
Net movement in fund
Total fimds carried foThard
534,389
118,521
652,910
534,389
118,521
652,910
446,882
87,507
534,389
15
All amount8 above relate to CQlltinuing operations of the charity.
The statement of f￿￿n¢1￿ activitie8 was approved by the Trnstees on 29 Novcmber 2024.
Signathre:
Prof Bernard Cullen PhD - TrM8tee
ASM

Thojnas J)oran Parktinaur Trust
Accountsfov theyear ended 31 March 2024
Pag8 14
Balance sheet
Note
2024
2023
Fixed assets
TangilJl¢ fixed assets
281075
292,552
Cnrrent assets
Stocks
Debtors
Cash at bank and in hand
io
1,000
101,775
366,132
468,907
1,000
70,025
256,692
327,717
12
Current Ilabllllles
Creditors: amounts falling due within one year
Net current assets
13
(81,038)
387,869
(68,718)
258,999
Total Rssets less current Ilabjlitles
AccrLwl8 and deferred income
Total net a55ets
669,444
(16,534)
652,910
551,551
(17,162)
534,389
14
The funds of the charlty
Unrestricted funds
Restricted funds
Total fund$
652,910
534J89
15
652,910
534,389
The foregoing balance sheet wa8 approved by the Trustees on 29 Novanber 2024.
Signature:
Prof Bernard Cullen PtJ) - Trustee
ASM

ThomffjgDornrt Parkanaur Trusl
Aee¢>uAtsfor theyear ended 31 Mavch 2024
Pag¢ 15
Notes to the accounts
ststemellt of accoulltillg policies
Th¢ following accounting policies have been used consist¢ntly in dealing with items which are
oonsidered n￿la1 in relation to the charity's accounts.
Basis ofprgpartytion
The accounts hav¢ been prepared under the historical cost convention and in accordance with the
Charities Act (Northem Ireland) 2008 as amended by the Charities Act (Northern Ireland) 2013, the
Clwities (Acoounts and Reports) Regulations (Northern Ir¢land) 2015 and the Accounting and
Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their
accounts in accordance with the Financial Reporting Standard applicabl¢ ill the UK and Republic of
Ireland (FRS 102) (effective l January 2015) - (Charities SOBTr (FRS 102)), the Fitwicial Reporting
Stalldard applicable in the UK and Republic of Ireland (FRS 102) in preparing the annual report and
financial statements of the Ch￿lty. The principal accounting policies adopted are set out below.
Incoming resources
All incoming resources are included on the statement of finallcial activities when the charity is legally
entitled to the income, where there is reasonable Gertainty that the resource will be received and wh¢re
the monetary value can be quantified with reasonable accuracy.
Churklable acllvilles
Income is included in the statement of financial activities on an accruals basis and net of VAT where
applicable. Income is mainly coM￿lsed of Department for Communities and H¢alth & Social Carc
Trust fees recekved.
Voluntary income
Gifts, bequests and donation8 income is reCo￿lIsed when re￿1Vable. Donations - income by way of
donations is included in fidl in th¢ staten￿t of financial activities in the year in which they &re
receivable,
Government and other grants
Grants that rclate to specific capital expenditure are credited to the statement of fJnan¢ial activities
when they are receivable and Iransferred from designated reserves to general rese￿¢S in line with the
depreciation iElease of the equivalent fixed asset, Grants that relato to revenue expenditure are credited
to the illcome and expenditure account over the period that the revenue expenditure relates to.
Investment income
Investment income is included when receivable by the charity and consists of bank deposit interest
which is included in the statement of financial activities on a receivable basis.
Incomefrom other ¢radlng activities
Tumover is the amount derived from the provision of goods and services within the charily's ordinary
activities after the d¢duction of value added tax. Turnover, which exGludes value added tax, rq)resents
thc value of goods and services supplied.
ASM

Thomas Doran Parkanaur Trust
Accounlsfor iheyear ended 31 March 2024
P¢we16
Notes to the accounts (cont'd)
Statement of accounting policies (cont'd)
Resources wended
All expenditure is a￿Oll￿ted for on an accrual8 basis and has becn cl&gsified under headings that
ag￿egate all costs related to the category. Where costs cannot be directly attributed to particular
h¢adings they have been allocated to activities on a basis consistsnt with use of the resources.
Charitable actlvltles
Th¢se costs include direct expenditure relating to economic development and expenditure in
administration of the charity.
Irrecoverable VA T
Any irrecoverable VAT is cl]arged to the statement of financial activities, or capitalised as part of the
cost of the related assct, whcrc appropriate.
Volunteers and donated servlces
No value of donated services and time is accounted for in the accounts.
Pension costs
The charity contributes to & defmed contribution scheme on behalf of certain employees. The a55et8 of
the scheme are held separately from those of the cl]arity in an independently athninistered and
contributions are charg¢d to the statement of financial activities in the p¢rii)d to which they relate.
F￿ed assgts
The cost of tangible fixed assets is their purchase cost, together with any incidental Costs of acquisition.
Fixed assets ar¢ reviewed annually for impairment and appropriate adjustments made where necessary.
Land and buildings are not depreciated as the cost relates mainly to land and for thc buildings el¢mellt
the annual depreciation charge would be irtllnalerial, however, as noted such a&8ets are subject to aDnual
impairnient reviews. Depreciation is calculated so as to write off Ihe c4)st of Fix￿ assets, le89 their
estimated residual values, on a straight linc basis over the expected useful cconomic lives of the assets
concerned. The principal annual rates used are as follows.,
Property improvements
Fixtures and fittings
Horticulthral equipment
O-10 Straight line
10-20 Straight line
10
Reducing balance
Sloeks
Stocks are Stat￿ at the lower of cost and net realisable value, Cost is detennined using the first ity first
out basis. Provision is made for slow moving and obsolete stocks.
ASM

Thomas Doran Parkanaur Trnst
Accountsfor theyear ended 31 Mareh 2024
Page17
Notes to the accounts (cont'd)
Statement of Accounting pollcie8 (cont9d)
Impalrment OfnOn￿f1￿drtel(d assets
The cl]arity assesses at each reporting date whether an asset may be impaired. If any such indication
exists thc company ¢stimates the recoverable amount of the asset. If it is not possible to estimate the
recoverable 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 assct or cash generating unit
18 the higher of its fair value less c08ts to scll and its value in use. If the recov¢rablo amount is 1¢88 than
its canying amount, the carrying amoullt of the asset is impaired and it is reduced to its recoverable
amount through an impairnient in the statement of financial activities.
An impairment loss recognised for ajl assets 18 reversed in a subsquent period if and only if the reasons
for the impairni¢nt loss 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 considered doubtful of collection.
Fund accounting
Thc charity accounts for funds as follows:
Restrictedfun(l¥
Restiicted fLmds are lo be used for specified purposes imposed by don0￿. Expenditure which
meets th&s¢ criteria is identified to the fim(L toLiether with a fair allocation of overhead8 and support
coyts.
Designatedfunds
Designated funds comprise unrestricted fLmds that have been set aside by the Trustees for particular
purposes. The aim and use of each deS1￿¢d fund is set out in the notes to the financial
statements.
Generalfun&
General fLmd8 are unrestricted thds which are available for use at the discretion of the Trustees in
fLlltherance of the general objectives of the charity and which have not been designated for other
puryoses.
Ac¢ounts present￿lOn
In accordancc with section 444 of th¢ Companies Act 2006, the statement of comprehensive income has
not bccn delivered.
ASM

Thomaj Dornn Parkanauv Trust
Accountsfor the yeqr ended 31 March 2024
Page 18
Notes to the accounts (cont'd)
Trust income
Unrestricted
fuiids
2024
Restrlcted
funds
2024
Total
funds
2024
Total
fimds
2023
Bank interest received
Donation8
4,687
900
5,587
4,687
900
5,587
713
3,112
3,825
Trailling college income
Unrestricted
funds
2024
Restricted
funds
2024
Total
funds
2024
Total
fi￿d8
2023
Training departments - horticulture
National Lottery grtmt
CalerinEs coffee shop and Sundry income
18,982
20,000
2545
41,527
18,982
20,000
2,545
41,527
13,827
13,939
27,766
Health and Social Care Trnsts and other inc0￿e
Unrestrlcted
fwids
2024
Restrleted
funds
2024
Total
funds
2024
Total
nds
2023
Health and Sooial Care Trusts
Short stay and Private incom6
Health Board grant income
Horticulture income
1,107J59
54,766
6,605
1,515
1,170,245
1,107358
54,766
6,605
1,515
1,170,244
1,022,758
54,765
24,003
lJ69
1.102,895
Direct costs
Unrestrlcted
fullds
2024
Restrleted
fullds
2024
Total
fullds
2024
Total
nds
2023
Support worker carer costs
Management co&t8
Other 8taff costs
Pension Qosts
HOl￿¢hold and kitchen c08ts
Cleaning ¢osts
Motor expen6¢S
Horticulture expen8e8
Coffee shop eApenses
Training supplies
641,777
86,611
107,491
12,930
34,957
6,305
8,564
105
96
200
899,03
041,777
86,611
107,491
12,930
34,957
6,305
8,564
105
90
200
899,036
576344
76,210
114,993
10,771
36,450
6,479
9,270
1,300
12,028
475
844,320
ASM

Thomrts Doyan Parkannur Trust
Accounlsfor theyear ended 31 March 2024
Pa¥e 19
Notes to the accounts (cont'd)
Property costs
UnrestrActed
fundg
2024
Restricted
fund8
2024
Total
funds
2024
Total
nd8
2023
Premises insurance
Light, heat and water
Repairs and maintenance
43,404
40,282
37,772
127,458
43,404
46282
37,772
127,458
36,961
53,154
18,658
108,773
Administrative costs
Unrestrlcted
funds
2024
Restricted
funds
2024
Total
funds
2024
Total
fi￿d8
2023
Travelling expenses
Postage and telephone
Printing and stationery
Adverti8itig
Computer expenses
AdDJinistrative expense8
stsff training and Seminars
Hunjan resources and re¢ruilment #Apenses
Subscription8 and menlbership f¢es
Bank interest and fees
Reglstration fees
tKgal and pmfe&8ional fees
Consultk￿CY fees
Accountancy and bookk¢epillg fees
Audit fees
Depreciation
Deferred grants
5,486
1,040
2,259
561
4,109
971
4,098
5,100
1,425
575
1,104
14,552
10294
11,652
5J20
4,426
(628)
72,344
5,486
1,040
2,259
561
4,109
971
4,098
5,100
1,425
575
1,104
14,552
10,294
11,652
5,320
4,426
(628)
72J44
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
12,463
5,120
51,530
(7,832)
93,886
Employe¢ information
Total
funds
2024
Total
funds
2023
Staff costs:
Wages and 8alarie8
Social Security costs
Other pension costs
782,047
731,588
52,575
43,076
12,930
10,771
847,553
785,435
The average monthly number of employees was 39 (2023: 40) and the average monthly nujnber of employees
during the year eApre8sed a8 full time equival¢nts was as follows (including casual and part-time staffj:
2024
2023
By activity:
Charitable ￿tiVitie8
39
40
ASM

Thomas Doran Paykanaur Trust
AccouNtsfor ihc year Énded 31 March 2024
Page 20
Notes to the accounts (cont'd)
Employee information (cont'd)
No employees fall in emoluments band over £60,000 (2023: £60,000). The trustees received no
remuneration, no benefits in kind and no reinlbursement of expenses during the year (2023: £nil).
Remuneration received in the year by the charity's k¢y management amount¢d to £86,611 (2023:
£76,210).
Flxed assets
Freehold
Property
land and improvemen
buildings
Flxtures Horlicultural
and tltlings
equlpment
Tota]
Cost
At l April 2023
Additions
Di8posals
At 31 Mareh 2024
126,141
255,343
211,720
1,590
(27,970)
185J40
22,755
615,959
1,590
(27,970)
589,579
126,141
255,343
22,755
Aceumulated depreciatAon
At l April 2023
Charge for the year
Disposal8
At 31 Marckn 2024
105,644
962
195,713
4,000
(20,436)
179,277
22,050
71
323,407
5,033
(20,436)
308,004
106,606
22,121
Net book value
At 31 March 2024
At 31 March 2023
12@141
126,141
148,737
149,699
6,063
16,007
634
705
281,575
292,552
Land and buildings consist of premiscs at 57 Parkanaur Roa￿ Dungannon. All fixed assets are valued
at historic cost1&8s d¢preciation,
10.
Stocks
2024
2023
Stock of plauts
1,000
1,000
ASM

Thomas Doran Pnrkanour Trust
Aecounts'for theyear ended 31 March 2024
Page 21
Notes to the accounts (cont'd)
11.
Debtors
2024
2023
Debtor8
Other debtors
Pr¢payments and accrned incon
94,656
4,286
2,833
101,775
66,987
3,038
70,025
12.
Cash at bank and In hand
2024
2023
Current accounts
Cash ott hand
36A954
178
366,132
256,096
596
256,692
13.
Credltors: ￿Oll￿t5 falling due within one year
2024
2023
Amounts due iyitlthi one year
Trnde creditors
Other taxes and social Security
Accrued oogts and deferred income
22,148
9,773
49,117
81,038
8,458
13,784
46,476
68,718
14.
Accruals and deferred income
Government grants
At l April 2023
Amort18ation in the year
At 31 March 2024
17,162
(628)
16,534
ASM

Thomas Doran Parkanaur Trusl
Aeeountsfor theyear ended 31 March 2024
Page 22
Notes to the aecounts (cont'd)
15.
Anfilysls of funds
An4lysls of fund8 by type
Atl
April
2023
At31
March
2024
Inootne
Expendittlre
Transfer8
Uiirestricted funds
De8ignated funds
Fixed a88et reserve
Protscted funds
Contingency fi￿d8
InfrastrucLth fimd8
OppOrti￿lty funds
292,552
loo,000
60,000
25,000
15,000
(10,977)
281,575
loo,000
50,000
175,000
15,000
(10,000)
150,000
CenerAI funds
General funds
Total unrestricted funds
41,837 1217J59
534,389 1,217,359
(1,098,838) (129,023)
(1,098,838)
31J35
652910
Restricted fundy
Restricted funds
Tot&1 restrActed funds
Total funds
534,389 1217359
(1,098,838)
652910
Designated fund5
Fixed asset reserve - This fund r¢presents the net book value of all the charity's fixed assets. The fLU]d
is then used to offset the impact on the general fund of the depreciation charged on the relevant assets.
Protected funds - To sustain six months of service delivery.
Contingency funds - To be used to prepare for costs at th¢ end of a funding cycle.
Infr￿trUCture funds - To support the reftwbishment and rellewals of the Gharity's assets.
Opportunity ￿lld8 - To support the trustees, exploration of future d¢velopments and PW>jects that
bGnefit people with disabilities.
16.
Pellsion commitments
The charity makes contributions to a defined contribution scheme, the assets of the scheme being held
separdtely from the assets of the charity. The pellsion cost charge rq)r¢sents contiibutions payable to
the sch¢me and amounted to £12,930 (2023: £10,771). Contributions of £3,346 (2023: £2,949) were
payablc to the scheme at the year end.
ASM

Thomaj Doran Parkanallr Trust
Ac¢oMntsfor theyear ended 31 M¢irch 2024
P￿e 23
Notes to the accounts (cont'd)
17.
Related party trallsactions and ultimate controlling party
There is no one person who is the ultimate controlling party of the Glwity, but wllcctively the ultimate
controlling parties are the trustees.
18.
Taxation
The company is a registered charity and as such is entitled to certain tax exemptions on income and
profits from investments, and suryluses on any trading activities carried on in fL￿herdnce of the
clwity's prirnary objectives, if these profits and Su￿luseS are applied solely for charitable pulyoses.
19.
Contillgent liabilities
There is a contingent liability to rnpay certain govcrmnent grants if the charity fails to honour certain
undertakings and colljmitments. In the opinion of the trustees the terms of letters of offer have been
complied with and no loss is anticipated.
ASM