Charity registered number- NIC104813 HMRC Charity registered number- N1007714 Thomas Doran Parkanaur Trust Accounts for the year ended 31 March 2025
Thom(oI¢M Parkanfwr Trust Accountsfor theYe1 ended 31 Mierch 2025 Contents Reference and administrative details of the clwity, tsustees and advi8er8 Trnstee8' report tndepettdsttt auditor8, report 10-13 Statement of financial activities 14 Balance sheet 15 Not¢8 to the accounts 16-24 ASM
Thomas Doran Papkanaur Trusl AccoMAtsfor théyeav ended 31 Mayeh 2025 Page I Reference and administrative details of the charity, trustees and advisers Trustees Peter Brat]ker Dr Maur¢en Crawford l>rof Bernard Cullen PhD Olive Hamilton (appointed 24 September 2024) Nuala K¢nn¢dy Fionnuala McGrat& (appointed l O March 2025) Pauline McJvor Claire McKay (appointed 24 September 2024) Oliver Ross Colin Turkington Rytered office 57 Parkanaur Road Dungannon Co Tyrone Brio 3AA PrinclpAI address 57 Parkanaur Road Dungannon Co Tyrone BT70 3AA Registered auditors Bankers ASM ID) Ltd Chartered Accountattts 79 Cumiinghamg lane Dungannon Co Tyrone BT716BX Danske Bank 5 Market Square Dungannon Co Tyrone BT70 IAB Solicitors Charity Registered Number Simmons, Meglaughlin & Orr 20 Northland Row Dungannon Co Tyrolle BT716BL NIC104813 IIRc Chirity Registered Number N1007714 ,ASM
IhomasDoran Parknnaur Trust Accountsfor the yeav ended 31 March 2Q25 Page 2 Trustees, report The trustees (who are also directors of the charity for the purposes of the Companies Act) present their annual report tog¢ther with the audited financial statements of Thomas Doran Parkanaur Trust (the con]pany) for the year ended 31 March 2025. The trustees confinn that the Annual Rq)ort and financial statements of the company comply with the current statutory requirements, the requirements of the company'8 governing document and the provisions of the Statement of Recommended Practice (SOBTr), applicable to clwities preparing their accounts in accordance with th¢ Financial Rcporting Standard applicable in the UK alld Republic of freland (FRS 102) (effective l January 2015). Sinc¢ th¢ cmpany qudifies as small under section 383, the strategic rqx)rt wuired of medium and large companies under The Companies Act 2006 (Strategic Report and Director's Report) Regulations 2013 is not required. Reference and administrative detalls of the charity, trustees and Advisers Thoma8 Doran Parlcanaur Trust is a company limited by gLwantee and does not have a share capital. Th¢ refcrcnce and administrative details of the charity, trustees attd advisers are listed on page l. Charity status was achieved on 29 April 2016 witll the Cl]arity Con]mission for Northern Ireland in addition to charitable status previously held with Ftm Rcvenuc and Customs. Objectives and activitles Pollcles and objectives The objectives of the charity are to provide or make arrangements for the provision of education and training on any matter or discipline for individuals With special needs or disabilities" and to provide facilities for rccreation and other leisure occupation for such individuals in the interests of their social welfare. Strategies for achieving objectives To achieve these objeetives the charity delivers college-based classes to support, ll¢ate and train individua18 Wlth special needs or disabilities with skills for the workplace. Activities for achieving objectlves Th¢ charity delivffls a range of activities to suppoffj educate and train individuals with special needs or disabilities with skills for the workplacc. The college promotes a mixed economy of provision for these young people that broadens their choic¢, supports their aspirations and rq)resellts their best interests, enabling them to become valued and active members of society and providing a social return on invesknent. At the college we offer personalised learning progrdmmes and multi-discipliny specialist support and expertise to ellable students to make a 8uccessM transition to adult life. We encourage and support learners to be ambitious, to reali8e their aspirations and to develop th¢ skills to make progress towards their goals. Our vision 18 that all young people with learning difficulties or di8abiliti¢s can access appropriate quality education and kninillg, which meets their individual needs and supports their aspirations for skills, work and life. ASM
Thomas Doran Parkanauy Tvust Aceountsfor theyear ended 31 March 2025 Page 3 Trustees, report (cont'd) Maill activities ulldertakell to further the charity's purposes for the public belleflt Public benefit is achiev1 through the improved mental, emotional and physioal well-being of beneficiaries. the enhanced social inolusion of both individuals with special needs or disabilities. increaBed independence, improved lif¢ outcomes and reduced dependence on other health and social care services. An additional benefit is improved awareness amongst the general public of the hallenges faced by those living with special needs or disabilities, thereby reducing social exclusion. Aehlevements and perfornwice Revi¢w of activities Our charitable purpose is "the relief of those in ne&L by reason of disability" Our vision is to be recognised by our seryice users, partners, and the local cornmunity as an exceptional provider of care, training and living options led by p)ple with disability. We provided r&sidential services to tw¢nty individuals in year 2024125. We also provided short stay provision to six scrvice users. Short stay provision is in high demand and highly valued, but we currently have limited capacity. We added sensory itnpairment (Sl) and rntal disorder for people over 65 to the list of categorie8 for whom we are registcred to providG Ca - learning disabilities (LD). physical health (PH), LD for people over 65, PH for people over 65 aud mental disorder (MP). Many seryice users have complex necds often including auti8m spectrLlln disorder. We continue to provide supported living s¢rviKs to one tenant. Feedback frorn service users, families and professionals is excellent, reassuring us that our staff led by the general manager are providing skilled, compassionate care compliant with all regulations. Unannounced visits by RQIA inspectors on supported living (4 Feb 2025) and rcsidential care (4 March 2025) wcre highly satisfactory. Supported living visit 4 February.2025 inoludcd: The inspectionfound that safe, effective and compnssionrtte care was delivered to the service user and the agency was well led. The service xser was observed to be relaKed and comfortable in their interactions with slaffand spoke positively about the eare and suppori ihat they received. Residential care visit 4 March 2025 included.. Residents told ILY they were happy living in the hopne, theyfelt well looked after and listened to by stuff and managemenL Comments included "staff are the best" slaff are super" and "it is brilliant living here, .(they) spokE positively about actiwties in the home and were looknng forward to a fitnESS Nassion thal afternoon. Residents unable to voice their opinions were observed to be relaxed and comfortable in their stlrroundings and interactions with staff. ASM
Thomus Doran Parkanaur Trust Accountsfor Ihe eAded 31 March 2025 Page 4 Trustees, report (cont'd) 0r day opportunitiesl Growing together progranllne We provid¢d day opportunities to twelve individuals over four days per week, This Includ residents and day attendees. A vital component towards the succ&8s of this service was close communication between staff, service Users and their families to develop a personalised activities prOarnMe for each serrfice user. Progress was monitored using community star to measure outcomes including feeling safe, getting to know people, learning n¢w activities, making a difference and greener and hcalll]i¢r choices. Activities included horticulture, planning simple menus and cooking using the InlentS grown, artwork crafts and a wide range of outings, Numbers of participants were a little lower than initially planned for various reasons, most notably due to storm damage in January 2025 from stonn Eowyn. This proved to be beneficial as the smaller numbers allowed fine tuning of the programmc with a greater emphasis on the nceds and abilities of each individual, including some one - to - one working. We plan to increase the number of participants in year 2025126, including some younger pupils from Sperrinview, with th¢ programme renamed as "growing on" Feedback from fan]ili¢s was excellent. See below for some extracts. FeedbackA "Slnce my son A started attending Parkanaur, Ifve witnessed remarkable changes in h&s confidence and social skills. A augism and learning disabilities, which made social interaction extremely challenging for him. The structured environpnent and palient staff have helped him develop meaningfvl relationships with other service wers. Heparticularly enjoys the horticulgure aclivities - something I ngver imagined he'd engage with. The rc)uline of caringfor plants hag given him a sense of purpose apul responsibility, The Chnslmas party was a breakthrough mgment for t aclually PartiPu1ed in group actimties withfn¥t becon7ing overwhelmed, The staffs understanding of hiy sensory neeas and their coinp(Lysionote approach has made all the difference, Parkanaur has "Ve A opporlunili&s to learn and grow that simply wouldn't be available elsewhere" FeedbackB "My son B has ADHD and exhibits challenging behaviours that have made accessing community services diffjculi in the past. The team at Parkanuur has begn incredible in Mandng his needs while encouraging hisparlieipation in ac¢iMties, The kitchen work has been transfornliVEf0rB he's learned praclical cooking slolls. and the structured environment helps chanTtel his energy Pgsltively. Stoff hondle his occasional ouibursts with such professionalism and patience. He's formed genuinefriendghips Iwth other service users, parlicularly during the group activities and InR?s like the visit to Iltanic Belfast. For thefirsl time, Bfeels valued and included rather than being seen as 'difficult.' The skills he's learning are building his indeFendence. and I can see hKs Self-tee gromung week by week" Feedback C "The progress my son has made at Parkanaur hus sxceeded all our expectations. He h1 Plderate learning disabilities and struggled with confidence before joining the service. The art and crafts aclivities have unlocked a creative side we never knew lSted - he's so proud of his artwork and brings something home to show us every week The Halloween paty was particularly special as he helped with decoralions andfelt like he tn41y contributed. The mixed group aclivities with residents and supporled living service users have oxpanded his social cirale Iremendously, The experienced stuff recognise his potential and adapt ac£ivilles to his learning pace. Parkanaur has Ven C notjust skills, but dignity and a SePe ofbelonging" ASM
Thomas Dorart Park4naMv Trust Aceountsfor ihe ye¢Y ended 31 Mareh 2Q25 Page 5 Trustees, report (cont'd) Feedback D "Our son D has complex needg - autis learning disabilities, and can display challenging behavtours when anxious. Finding approprxate day services seemed impossible unlil we discovered Parkanaur Tn¥st. The variety of aclivilies meallg D can choose what suits his mood and capabilities each day. Groiving Together has been particularly beneficial - working with plants seems lo ealm his anxieties and he's developed genuine expertise in plant care. compassionate staff understand his communication difficulties and have helped him express himself better. Events lilce the Balmoral Show trip initially Worried uy, but the careful planning and support meant D could parllcrpate fylly, The social opporlunilies with oiher service tLvers have peduced his isolation significantly, Parknnaur hasn'l just provided day activities - they ve created a community where D can ihrive dPite his challenges" Cooperatlve worklng The Tnjstees are committed to develop and promote Parkanaur as a shared and inclusive space that is open to all. Wc have consistently striv¢d to ensure that our facilities and serviccs are accessible to everyone, regardless of their background or abilities. By fostering a welcoming envirornnent, we aim to promote a sense of community and belonging for all our service users, their fan]ilies and the wider public. Our collaborative efforts with local organi8ations have been instnun¢ntal in undeInnIng this approach. These partnerships not only benefit our service users, but also contribute to the broader community by promoting an approach that is grounded in inclusion, community participation, mutual understanding and cooperation. We work in co-operation with the Castlccaulfield Horticultural Society who share the walled garden with us and faithfully help by cutting grass and general maintenance. This benefits our Service users and the wider public. We also enjoy cooperation with Speedwell, our neighbours on site who are a charity for schoolchildren which promotes cross community understanding t1wugh shared outdoor activity. A up of volunteers give us a valued service cutting lawns and developing our Coutyard Garden. This has greatly enhanced the appearance of the estate and included tILe building of raised beds which are very suitable for use by those with physical disability including whedchair users. We atefullY acknowledge support from organisations such as Rutledge and Cedar Foundation. A new development is that on one day each week Senior pupils from Sperrinview Special School attend the walled garden where they receive instruction and practical experience in every aspect of Garing for plants. This 18 valued by the pupils and staff of Sperrinview. Currently discussions are in place to accommodate another younger group of pupils from Sperrinview to enable them to expand their knowledge and practical skills in food preparation. ASM
Thomas Doran Parkanaur Trust Aceountsfvp the year ended 3J Mureh 2025 Page 6 Trustees, report (cont'd) Development ofbuildings In year 2023124 we worked on the need to preserve and develop our listed buildings, which are an important part of the built h•itag¢ of Northem Ireland, Wc sucfft8sfully submitted grant applieation8 to Ulster Architectural Heritage and Pilgrim Trnst. In 2024125 we uscd the grants secured in that year, supplemented from our rese£$, to commission a Phase 2 viability study on bringing currently derelict building8 back into use. This has been completed and culminated in the submission of a planning application to Mid Ulster C()unciL, We also conmiissioned a condition survey of the buildings currently in usc. This has led to a plan for repairs, with prilsatiOn of those deemed urgent. We ar¢ grateful for the expertise and work of Stephen Mathews in hL8 capacity as business consultant to the Trnst. All our worlc benefits from the involvement and support of the loGal oommunity. This includes Castlecaulfield Horticultural Society, Speedwell, local politlGians and local residents who use the forest park for recreation and are very supportive of our work. Events ILOSted in Parkanaur such as charity fimd raisers, Christtnas fairs and similar events very popular and well attended, FlnAncial revlew Golng concern Tre trust¢c8 have reviewe41 the appropriateness of the pr¢pardtion of the fmancial statements on a 'going concern, basis. We have reviewed the Icvel of r&Sve8 at th¢ year-elld date and the financing secured for th¢ next yw and we are content, that these arc sufficient albeit reprcs6nt a challenging financial environment. We therefore conclude that it is appropriate to adopt the going concern basis in preparing the annual report and fU1claI statement8, Reserves poIicy The charity's policy is to maintain an appropriate re8erv¢s base which is essential for to manage risk and continue to deliver services in line witb its charitable objectives. The Tnjstecs wish to build and maintain a general level of reserves (excluding tangible fixed assets) that has a target 4uivalent to six months unrestricted expenditure, This level of reserve is required to manage risk in the following areas. .Cashfiow to assure amounts due to creditors and lf1]ment of contracts and leases" Gaps and loss in funding provision. OanISatiOnal wind up and redundancy payments. New development plans for future service delivery. The general reserves of the charity at 31 March 2025 were £693,315 (2024: £652,910) and represent unrestricted funds which are available for general use. ,ASM
Thomos Dornn farkanaur Trust Accountsfov the year ended 31 Mapeh 2025 Page 7 Trustees, report (cont'd) Structure? governance And management Constitutlon The company is constituted under a memoranduln of assooiatio Method of appointment or electioll of trustees The management of the company is the responsibility of the tsustees who are elected and co-opted under the ternis of the articles of association. Pollcies adopted for the lllducdon and training of trustees A trustee induction pr0c introduces members to their roles and responsibilities as directors of the compally alld reviews the strat¢gic plan, governance arrangements and financial position of the cl]arity, It may also identify training and dcvelopment needs. OrganisYdtiOllRI structure and decision llldng The trust¢es have ultimate legal and financial r¢sponsibility for the affairs of Thomas Dorall Parkanaur Trust, although thc managcment of the organisation is generally delegated to staff, through the Chief Executive. The Board meets quarterly, and delegates certain fLmctions to sub-committees which operate under specific terms of reference: i.e. The FiDanc¢ Committec and the Fthising Committee. TnteeS are either elected or co-opted and the total number of trll8te n]ay not be less than 3. Rlsk nvanagement The trustees have assessed the major risks to which th¢ charity is cxposed, in particular those related to the operations and finances of the charity and are satisfied that systems and proeedures in place to mitigate our exposure to the major risks. Principal activities The lrnstees review the strategic direction and principal activities of the charity at regular interyals and set stratcgic goals for the charity in three year periods, Ei nvirollment The charity recognises its responsibility to w out its Chitable operntioDs whilst minirnising cnvironmental impacts. The tru8tecs' continued aim is to comply wi& all applicable environmental legi8latioffj prevent pollution and rll¢¢ vaste wherever possible. ,ASM
Th¢pmas Doyan PaYk4naur Trust Accountsfor the eped 31 March 2025 Prtge 8 Trnstees, report (cont'd) Health and safety The charity is committed to achicving the highest practicable standards in health and safety management and strives to make all sites and offices safe environments for employees and visitors Human resources The charity's most important resource is its people. their loW1edge and experience is Grucial to meeting charitable objectives. Retention of key staff is critical and the charity has invested ill employment trainillg alld development. •• Plans for future periods ture development8 The charity is planning to extend the further education and social skills provi8ion to meet a growing demand alld need. It is hoped to develop yloUS cornplementary provisions over the next 3 - 4 years. The development will include supported living, day opportimities and up to 9 additional residential accommodations. Members, liability The company is limited by guarantee and has no slwe capital. The liability of the membeTh is lillited to the sum of £1 O per member. Taxation status Thomas Doran Parkanaur Trust is a charity recognised by HM Revenue & Customs, and, as sucty is cntitled to certain tax exemptions on income and profits from investments and surpluses on any trading activities carried on in furtherance of its primary objectives, if these profits and surpluses are applied solely for charitable purposes, ASM
Thomas Dortm Park(thaur Trust Accountsfor theyear ended 3] March 2025 Page 9 Trustees, report (cont'd) Statement of trustees, responsibllltleg The trnstees are responsible for preparing the annual report and the accounts in accordance with applicable law and rcgulations. The truste¢s are responsible for preparing the acwunts for ¢&ch financial year which give a trne and fair view, in accordallce with United Kingdom Generally Accepted Accounting Practice, of the state of affairs of the charity and of the surplus or deficit of the ¢]ltY for that period, In preparing those accounts, the trustees are required to: select suitable accounting policies and then apply them con818tently" nrake judgements and estinutes that are reasonable and prudent, prepare the accounts on the going concern basis, unless it is inappropriatc to presume that the charity will continuc in business, in which case th¢r¢ should be supporting assumptions or qualifications as necessary. The trustees confum that they have cornplied with the above requirements in preparing the accounts. The trustees are responsible for keeping proper accounting records that disclose with reasonabl¢ accuracy at any time the financial position of the charity and enable the to ¢nsure that the accounts comply with the SORP and the Charities Act (Northcm Irdand) 2008. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and deteGtion of fraud and other irregularities. Statement of disclosure of illformation to ai]ditors So far as each of the trustces in office at the date of approva] of these accounts is aware: there is no relevant audit infomiation of which the charity's auditors are unaware. and they have taken all the steps that they ought to have taken in order to nMk¢ themselves aware of any relevant audit infornMtion and to establish that the charity's auditors arc aware of that information. Audltors The auditors, ASM (D) Ltd, havc indicated their willingncss to accept office, and a resolution concerning their appointment will bc proposed at the Annual General Meeting. On behalf of the board of tAUStees Prof Bernard Cllllen Pl- Trustee 28 November 2025
Thomas Doran PurkAnaur TrusÉ Accomntsfor theyear ended 31 March 2025 Page 10 Report of the independent auditors to the members of Thomas Doran Parkanaur Trust Oplnion We have audited the accounts of Thomas Doran Parkanaur Trust for the year ended 31 March 2025 which comprise the 8tat¢ment of financial activities, th¢ balance sheet and the related notes. These financial statements have been Prep under the accounting policies set out therein. The f1claI reporting framework that has been applied in their preparation 18 applicable law and United Kingdom Accounting Standards including Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland" (Unitcd Kingdom Generally Accepted Accounting Practice). In our opinion the accounts: give a trne and fair view of the stat¢ of the charity's affairs as at 31 March 2025 and of its incoming resources and application of resources, illcluding its income and expenditLwe, for the ycar then have been properly prepared in accordance with United Kingdom Gcnerally Accepted Accounting Practice. and have bcen prepared in accordance with the requirements of the ChaTitie5 Act (Northern Ireland) 2008. Basis of opinioll We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS (UK)) and applicable law. Our responsibilities under those standards are further described in thc Auditors, responsibilities for the audit of the accounts section of our report. We are independent of the charity in aceordanee with the cthical requirements that are relevant to our audit of the accounts in the UK, including the FRC'S Ethical Standard and we have fulfilled our ethical responsibilities in accordance with these requirements. We believe that the aithit evi(knce we have obtained is sufftcient and appropriate to provid¢ a basis for our opinion. Conclusions relating to going concern We have nothing to report in r&spect of the following matters in relation to which the ISAS (UK) require us to report to you where: the trustees, use of the going concern basi8 of awounting in thc preparation of the accounts is not appropriate" or the trustees have not disclosed in the accounts any identified material uncertainties that may cast significant doubt about the charitics ability to continue to adopt the going concern basis of accounting for a period of at least twelve month8 from the date when the accounts ar¢ authorised for issue, ASM
TltoDMs Doran ParlffjnaAr Trutst Aecowitsfvr the yeav ended 31 March 2025 Page 11 Report of the independent auditors to the members of Thomas Doran Parkanaur Trust (cont'd) Otber information The other information comprises the infornydtion included in the trustees, report and accounts, other than the accounts and our auditors, rcwrt thereon. The tru8te¢s are responsibl¢ for the other information. Our opinion on the accounts does not cover the other inforniation and, except to the extent otherwise explicitly stated in our report we do not cxpress any forni of assurance conclusion thereon, In conttection with our audit of the accounts, our responsibility is to read the other inforn]ation and, in doing so, consider whether the other infortnation is materially inconsistent with the accounts or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to detern)ine whether there is a material misstatement in the accounts or a material misstatement of the other infonnation, If, based on the work we have performed, we conclude that there is a material misstatement of thi8 Other infornration we are required to report that fact. We have nothing to report in this regard, Opinion on other matters prescribed by the Companies Act 2006 In our opinion, based on the work undertaken in the course of our audit, the infomiation given in the trustees, report for the financial year for which the accounts are prepared is consistent with the accounts and has be¢ll prepared in accordance with the applicable legal requircmcllts. In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit we have not identified any matcrial misstatements ill the trustees, report. Matters on wbi¢h we are required to report by exception Wc have nothing to rcport in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion: adequale accounting records have not been kept. or retwn8 adcquate for OUT audit have not been received from branches not visited by us,, or thc accounts not in agreement with the accoulltillg records and returns. or certain di8closures of tntstees, remuneration specified by law are not n]ade' or we have not received all the information and explanations we require for our audit. ASM
ThomnsDoran Parkanamr Trust Accf)UAtsfor theyear ended 31 Mavch 2025 Page 12 Report of the independent auditors to the members of Thomas Doran Parlianaur Trust (cont'd) Respective responsiblllties of trustees AS explained more fully in the trustees, responsibilities statement set out on page 8, the trnstees are responsible for the preparntion of the accounts and for being satisfied that they give & true and fair view, and for such inten]al Control as the trustees det¢nnine is necessary to ¢nable the preparation of accounts that are free from material misstatement, whether due to fraud or error. In preparing the accounts, the trustees are r¢spon8ible for asBessing the charity's ability to continue as a going cottcenL disclosillg, as applicabl¢, matters related to going concern and using the going Collceni basis of accounting unless the tNstees either intend to liquidate th¢ company or to cease operations, or have no realistic altentIve but to do so. Audltors, responslbllltles for the Audit of the financial statements Our objectives are to obtain reasonablc assurnnce about whether the accounts a8 a whole are free from material misstatement, whether due to fraud or crror, and to issue an auditors, report that includes our opinion. Reasonable assurdnce is a high level of assurdncc, but is not a guarante¢ that an audit onducted in aecordance with ISAS (UK) will always detect a material misstatement when it eAiSts. Misstatements call arise from fraud or error and are considered material if, individually or in the aggregate, they could rea80nably be expected to influenc¢ the economio decisions of users taken on the basis of these financial statements. Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procdures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detccting irregularities, including fraud is detailed bdow: W¢ gained an under8tanding of the legal and regulatory freWOrk applicable to the Company and the industry in which thoy operate and considered the risk of acts by the Company that were Colltr to appliable law and regulations, including fraud. We considered the opportunities and incentives that may exist within the Company for fraud and Kdentified the greatest potential for fraud in the following areas: mismanagcment of payments. posting of unusual journals together with complex transactions, revenu¢ recognition and subjectivity of valuations ll8 for Iand and buildings. We designed audit procedures to r&spond to these ri8lc8, recognising that thc risk of not detecting a nterIal mi58tatemcnt due to fraud is higher than the risk of not d¢tecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional ti]isrepresentations, or through collusion. Our audit proc¢dures included: enquires of manag¢ment about their own identification and ass¢ssm¢nt of risks of irregularities, specific tcsts of detail over payments, sample testing of journals posted during the year, verifying the underlying a88UmPtions adopted for the property valuations, specific tests of detail over revenue recognition and a review of areas of judgement for indicators of ngeMent bias to address the risks. ASM
Thomasl)oran PaYkAnaur Trust Aecountsfor the year eAded 31 Morch 2025 Page 13 Report of the independent auditors to the members of Thomas Doran Parkanaur Trust (cont'd) Audltors, responsibilities for the audit of the financial statement5 (cont'd) Because of the inherent limitations of an audit, there 18 a risk that we will not detect all irregularities, including those leading to a material misstatement in the finanoial statements or non-complianc¢ with regulation. This risk increases the more that ci)mpliance with a law or regulation is removed from th¢ events and transactions retlected in the fllwncial Statements, as we will be l&ss likely to become aware of instances of non-compliatice. The risk is a180 greater regarding irregularitie8 occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, CA)Ilusion, omission or misrcpresentation. A fLWther description of our responsibilities for audit of the fmancial statements is located on the Financial Rq)orting Council's website at: www.frc.or .uk/auditorsres onsibiLities. This d&8cription forn]s part of our Auditor3, ryrt. This report is made solely to the company's wembers, as a body, in accordance with Chapter 3 of Part 16 of the Companies AGt 2006. Our audit work has been undertaken so that we might state to the companS Membe those matteLT we are required to state to them in an auditors, report and for no othcr pwposc. To the fi]Il¢st ¢xtent perniitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members a8 a body, for our audit work, for this report, or for the opinions we have fornie(L As- [ bj LLI ASM (D) Ltd Chartered Accoulltallts olld Registered Audltors Dungannon 28 Lyovember 2025 ASM
Thomos Dorun Parkanaur Tyusl Accountsfor theyear ended 31 March 2025 Page 14 Statement of financial activities (including income and expenditure account) Unrestrleted ReslrReted Funds Funds 2025 2025 Total funds 2025 Totsl futtds 2024 otes Income from: Trust income Training college incoms Health board and other in¢ome 18989 60,473 1069,097 18,989 60,473 lJ69,097 5,587 50,972 1,168,729 TotAI illeome 1,448,559 IA48,559 1,225,288 xpenditure on: Direct costs Property costs A(hninistrative ¢ost8 1,131,584 165292 111,278 1,131,584 165,292 111,278 899,036 127,458 80,273 Total expendllure 1,408,154 1,40&154 1,106,767 Net movement In funds 40,405 40,405 118,521 Reconclllatton of funds: Total ftulds kn'ought forwattl Net movement in fund Total funds earrled forwArd 652,910 40,405 693,315 652,910 40,405 693,315 534,389 118,521 652,910 15 All amount8 above relate to continuing operations of the charity. The statomcnt of financial activities was approved by tbe Truste&8 on 28 November 2025. Signature: Prof Bernard Cullen PhD - Trustee
ThomasDoran Porkanaur Trusl Accomntsfor theyear ended 31 March 2025 Page IS Balance sheet Notes 2025 2024 Fixed as8et8 Tangible fixed 8&8ets 289,439 281,575 Current a8sets St(Kk8 Debtors Cash at bank and in hand 10 li 12 1,000 90,504 492,893 584097 1,000 101,775 366,132 468,907 Current ii2bllitles Creditors: amounts falling due within one year Net current assets 13 (164,616) 419,781 (81,038) 387,869 TotAI assets less current liabilitles AccrLials and deferred income Total net assets 709,220 (15.905) 693,315 669,444 (16,534) 652,910 14 The funds of the eharity Ullrestrieted funds Restricted ndS Total fimds 15 15 15 693,315 652,910 693,315 652,9JO The foregoing balance sheet was approved by the Trustees on 28 November 2025. Slgnature: Prof Bernard Cullen PhD - Trustee ASM
Thom¢uDor¢m Prtrkf4nuur Trust Accountsfor theye¢V ended 31 March 2025 Page 16 Notes to the accounts Statement of accountlng pollcles The following accounting policies have b¢en used consistently in dealing with items whioh are considered material in relation to the charity's aountS. Basis ofpreparallon The accounts have been prepared under the historical cost convention and in accordance with the Charities Act (Northern Ireland) 2008 a8 amended by the Clwities Act (Northern Ireland) 2013, the Charities (Accounts and Reports) Rogulations (Northern Ireland) 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 applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Stsndard applicable in the UK and Republic of Ireland (FRS 102) in preparing the annual report and fllwlcial statements of the cknity. The principal accounting polici&s adopted arc set out below. Incoming resourc All incoming r¢sources are included on the statement of financial activities when the charity is legally entitled to the income, where there is reasonable oertainty that the resource will be received and where the monctary value can be quantificd with rcasonable acGuracy. Charttable activities Income is included in tILe statement of financial activities on an accrutlls basis and net of VAT where applicable, Jncomc is mainly comprised of DepartllLent for Communities and Health & Social Care Trust fees received. Voluntary Income Gift8, bequcsts and donations kncome is rccognised wh¢n receivable. Donations - income by way or donations is includcd in fi]11 in the statement of financial activities ill the year in which they are receivable, Government and othergrants Grnnts that relate to specific capital expenditure are cr¢dited to the statement of financial activities when they are receivable and transferred from designated serVeS to general r&seryes in line with the dq)reciation release of the equivalent fixed asset. Grants that relate to revenue expellditu are credited to the income and expenditure account ov¢r the period that the revenue expcnditurc rclates to. Inveslmen¢ income Investment income is included when re1Vable by the charity and consists of bank deposit interest which is includ¢d in the stat¢ment of financial activities on a receivable basis. IncopAefropn other Irading aetivilies Turnover is the amount derived fTom the provision of goods and services within the charity's ordinary activitieB after the deduction of valuc added tax. Turnover, which cxcludes value added tax> r¢presents the value of go(yds and Servic supplied. ASM
ThomAf Dorwi Parkanaur TrMs¢ Accountsfor theyear ended 31 Mavch 2025 Page17 Notes to tbe accounts (cont'd) Statement of accollnting policies (collt>d) Resources expended All expenditure is aecounted for on an ac¢n8 ba8is and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular heading8 they have been allocated to activities on a basis con8lStent with use of the resources. Charitfthle activities These costs include direct exp¢nditLtye relating to economic development and expenditur¢ i admini8tration 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 asset, where appropriate. Volunleevs und donated Services No value of (lonated service8 and time is accountsd for in the accounts. Penslon costs The charity contributes to a defined contribution scheme on behalf of certain employees. The assets of the scheme are held separately from those of the charity in an independently adn]inistered fvnd and contributions are charged to thc statement of fUne181 activities in the period to which they relate. Fiyed {sets The cost of tangible fed assets is their purchase cost, together with any incidental costs of acquisition. Fixed assets are reviewed annually for impainnent and appropriate adjusknenls n]ade where necessary. Land and buildings are not depreciated as the cost relates 1n1Y to land and for the buildings element the annual depreciation charge would be immaterial, however, as noted such assets are subject to annual impairment r¢vi¢ws. Depreciation is calculated so as to write off the eost of fixed assets, less their estimated residual values, on a straight line basis ov¢r the expected usefid economic lives of the assets concerned. The principal annual rates Used are as follows: Prnperty improvements Fixtures and fittings Horticultural equipment Motor vehicles O - ID Straight line 10 - 20 Straight lin¢ 10 Reducing balance 25 Reducing balance Stocks Stocks are Stated at the lower of cost and net realisable value. Cost is detennined using tbe fst in, first out basis. Provision is made for slow moving and obsolete stocks. ASM
Thomas Doran ParlKanaur Trust Aeeountsfor theyear ended 31 March 2025 Page 18 Notes to the accounts (cont'd) ststement of Rccountlng policies (cont'd) Impairmen¢ of non-fznfthcial a35ets The charity assesses at each reporting date whether an asset may be impaired. Ir any such indication exists the company estimates 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 belollgs. The recoverable amount of an as8et or cash gencrating unit is the higher of its fair value costs to sell and its valu¢ in use. tf the rec4)verable amount 18 less than its caffying amount, the CaIng amount of the asset is impaired and it is reduced to its recoverable amount tIOugh an impairnient in the statement of financial activities. An impairment loss recognised for all a88ets is reversed in a subsequent period if and only if the reasons for the impairment loss have ceased to apply. Debtors Debtors arc stated after all kllown bad debts have been writt¢n off alld specific provision has been made again8t all debts considered doubtful ofcollection. Fund accounting The charity accounts for funds as follows: Restric£edfund Restrict fimds are to be uscd for specified puryoscs imposcd by donors. Expenditure which meets these criteria is identified to the fund, together with a fair allocation of overheads and support costs. Designoledfunds Designated funds comprAse unre8tricted funds that have been set aside by thc TTUStces for particular purpose8. The aim and use of each designated fund is set out in the notes to the financial statenLents. Generalfvndv General fund8 are UnresLriCt fLmd8 which are available for use at the di8cr¢tion of the Trustees in furtherance of the general obj¢Gtives of the charity and which have not been designated for other purpose8. Accounts presentalion In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered. ASM
Thoffii Domn Parkanaur Trust Aeeountsfor theyeay ended 31 Mayeh 2025 Page 19 Notes to the accounts (cont'd) Trust Income Unrestricted funds 2025 Restricted fund5 2025 Total fund8 202S Total Thds 2024 Bank interest received Donations 7,664 IlJ25 18,989 7,664 11,32S 18,989 4,687 900 5,587 Training college income Unrestrieted funds 2025 Re8trlcted funds 21J25 Total funds 2025 Total funds 2024 Day Opps Client mileage recharged Grants Catering, coffee shop and sundry income 34,238 6,780 16,200 3255 60,473 34,238 6,780 16200 3255 60,473 18982 7,929 20,000 4,061 50,972 Health And Social Care Trusts and other income Ullre5tricted fund8 2025 Restricted fullds 2025 Total fund8 2025 Total funds 2024 Health and Social Care TrLt8 Short stay and private inoome Health Board gnmt income 1,290,375 69,906 8,816 1,369,097 1,290,375 69,906 8,816 1,369,097 1,107,358 54,766 6,605 1,168,729 Direct costs Ullrestrieted funds 2025 Restrieted funds 2025 Total funds 202S Total fimds 2024 Support worker carer costs Management costs Other staff costs Pension costs FIousehold and kitchen costs Cleaning costs Motor expenses Horticultsre expen Coffee shop expenses Training supplies 809,012 92,512 148,263 17,704 35,354 8,427 13,$81 0,471 809,012 92,512 148,263 17,704 35,354 8,427 13,581 6,471 641,777 86,611 107,491 12,930 34,957 6,305 8,564 105 96 200 899,036 260 1,131,584 260 1,131,584 ,ASM
Thothi Domn Parkanaw Trust Aeeounlsfor tlteyear endÉd 31 March 2025 Page 20 Notes to the accounts (cont'd) Property costs Unrestrlcted funds 2025 Restrieted funds 2025 Tot fund8 2025 Total funds 2024 Pr¢mise8 insurance LighL heat and water Repair8 and maintenance 45,178 47,060 73,054 165292 45,178 47,060 73,054 165292 43,404 46,282 37,772 127,458 Admlllfistratlve costs Unrestrlcted fund5 2025 Restricted funds 2025 Total funds 2025 Total 2024 Travelling expenses Po8tage and teiephono Printitig and 8tationery Advertising Computer expen8e8 Administrative tsxpen8es Staff trainitig and 8eminars Human resources and recruitment expenses Subscription8 and membership fees Bank ititerest and f¢e8 Regi8tration fees Legal and prOfeS1onal fe¢8 Consultancy fees AountancY and boold(e¢ping fees Audit fees Bad dobt written off Depreciation D¢ferred grants 3,746 1231 2957 2227 10,512 1,147 7,108 9?13 1,657 352 1,204 38,025 10,718 12,614 5,190 502 3,404 (629) 111,278 3,746 1,231 2,957 2,227 10,512 1,147 7,108 9,313 1,657 352 1,204 38,025 10,718 12,614 5,190 502 3,404 (629) 111,278 13,415 1,040 2259 561 4,109 971 4.098 5,100 1,425 575 1,104 14,552 10,294 11,652 5,320 4,426 (628) 80,273 Employee information Totsl fullds 2025 Total fund8 2024 Staff costs: Wages and salaries Social seourity costs Other pension costs 913,409 782,047 74,168 52,575 17,704 12,930 1,005,281 847,553 The average monthly nutnber of employees was 39 (2024: 39) and the average monthly number of employee8 during th¢ year expressed as full time equivalents was as follows (including casual and part-time slaffj: 2025 2024 By aetlvlty: Charitable activitie8 39 ASM
Thom(u Doran Parkanaur Trust Aecountsfor theyeay ended 31 March 2025 Page 21 Notes to the accounts (cont'd) Employee infOrntiOll (cont'd) No employees fall in emoluments band over £60,000 (2024.. £60,000). The trustees received no remuneration, no benefits in kind and no reimbursement of exp¢J9 during the year (2023: £nil). Remuneration received in the yeat by the charity's key management amounted to £92,512 (2024: £86,611). FAxed assets Freehold Property IAnd and Improveme blllldlnE nts Fixtures and rittings Motor Hordeultural vehlcles eqiupment Total Cost At l April 2024 Additions Disposals At 31 March 2025 126,141 255,343 185,340 1,593 22,755 589,579 11,267 9,674 126,141 255,343 186,933 9,674 22,755 600046 ACcLu1ated depreelatRon At l April 2024 Charge for the year Dispos&18 Al 31 March 2025 106,606 179,277 2,534 22,120 308,003 3,404 806 106,606 181,811 806 22,184 311,407 Iyet book vallle At 31 March 2025 At 31 March 2024 126,141 126,141 148,737 148,737 5,122 6,063 8,868 571 634 289,439 281,575 IAnd and buildings consist of premises at 57 Parkanaur Roa(L Dungannon. All fixed assets are valued at higtoric cost less depr¢ciation. 10. Stocks 2025 2024 Stock of plallts 1,000 1,000 ASM
Thomas Doran Parkanaur Tnisl Aecountsfov theyear ended 31 M¢v¢h 2025 Pagg 22 Notes to the accounts (eont'd) 11. Debtors 21)25 2024 Debtor& Other debtors Prepayments ld accmed incon]e 82,260 3,000 5,244 90,504 94,656 4,286 2,833 101,775 12. Cash at bank and in balld 2025 2024 Curront accounts Cash on hand 492,475 418 492,893 365,954 178 366.132 13. Creditors: amounts fA]Ilng due wlthlll one year 2025 2024 Amounts due wlthln one year Trade creditor8 OLher taxes and social security Accrued costs and deferred income 59,560 45,360 59,696 164,616 22,148 9,773 49,117 81,038 14. Accruals and deferred income Government grants At l April 2024 Amortisation in the year At 31 Mareh 2025 16,534 (629) 15,905 ASM
Thomas Dornn Papkanauy Trust Aecountsfoy the yéar éNd*d 31 Mdreh 2025 Page 23 Notes to the accounts (cont'd) 15. Analysis of funds AnalysAs of funds by type Atl April 2024 At31 Mai'eh 2025 tn¢ome Expenditure Tran8feTS Unrestrleted funds Designated funds Fix¢d as8et reserve Protected fund8 Contingency fullds Infrastructure fijnds Opportunity funds 281,575 ioo,o 50,000 175.000 15,000 7,864 289,439 iOO,IM)O 50,000 175,000 Is,000 General funds General funds Total unrestrlcted funds 31,335 1,448,559 652,910 1,448,559 (1,408,154) (1,408,154) (7,864) 63,876 693,315 Restylcted fund8 Restricted funds Total restricted funds Total funds 652,910 1,448,559 (1,408,154) 693J15 Desjgnated funds Fixed asset reserve- This fLmd represcnts the net boolc value of all the charity's fix¢d assets. The fund is then used to offsct the impact on the gcncral fund of the depreciation charged on the rel¢vant assets. Protected llds - To 8U8tain six months of service delivery. Contlngency funds - To be used to prepare for costs at the end of a funding cycle. Infrastructure funds - To support the refurbishment and rniewals of the charity's assets. Opportunlty funds - To support the tru8tees' exploration of future dcvclopmcnts and projects that benefit people with disabilities. Pension commitm¢nts The charity makes contribulions to a defined contribution scheme, the assets of the scheme being held separately from the assets of the charity. The pension cost charge represents contributions payable to the scheme and amounted lo £17,704 (2024: £12,930). Contributions of £7,982 (2024: £3,346) were payable to the scheme at the year end. ASM
ThomRsJ)oran Park(m4ur lvMs¢ Aecountsfor theyellr ended 31 March 2025 Page 24 Notes to tbe aecounts (cont'd) 17. RelAted party transactions and ultlmAte controlling party There is no one person who is the ultimate controlling paty of the charity, but collectively the ultimate controlling parties are the trustees. 18. Taxatioll The company is a registered charity and ps such is entitled to certain tax exemptions on inGome and profits from investments, and surpluses on any trading activities carried on in furtherance of the charity's pritnary objective8, if these profits and surpluses are applied solely for charitable purposes. 19. Contingent EIAbilitles There is a contingent liability to repay certain government grants if the charity fails to honour certain undertakings and commitments. In the opinion of the trustees the ternis of letters of off¢r have been complied with alld no loss is anticipated. ,ASM