**Charity Registration Number: NIC105982**
## **Community First Responders Armagh | Tyrone**
**Trustees’ Report and Financial Statements For the Year Ended 08 July 2025**
**Community First Responders Armagh|Tyrone**
## **CHARITY INFORMATION**
## **For the Year Ended 08 July 2025**
**Board of Trustees:** Mr Aidan Early (Chairperson) Mr Eamon Casey (Treasurer) Mr Shane O Donnell Mr Peter Donnelly (NIAS Liason) **Charity Number:** NIC105982 **Principal Address:** 18 Friary Road Dungannon Co Tyrone **Accountants:** SCC Chartered Accountants 1 The Square Moy Co Tyrone BT71 7SH **Bankers:** Allied Irish Bank 18-20 Scotch Street Dungannon Co Tyrone BT70 1AZ
2
**Community First Responders Armagh|Tyrone**
## **CONTENTS**
**For the Year Ended 08 July 2025**
||**Page**|
|---|---|
|**Trustee’s Report**|4-7|
|**Independent Examiners’ Report**|8-9|
|**Statement of Financial Activities**|10|
|**Statement of Financial Position**|11|
|**Notes to the Financial Statements**|12-16|
2
**Community First Responders Armagh|Tyrone**
## **TRUSTEES’ REPORT for the Year Ended 08 July 2025**
The Trustees present their annual report and financial statements for the year ended 08 July 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland (FRS102)”.
## **Objectives and Activities**
The charity’s principal activity is to deliver ambulance approved training to volunteers, enabling them to respond to medical emergencies including cardiac arrest, chest pain, asthmas attacks, diabetic emergencies and stroke symptoms.
The charity operates across rural communities stretching from Armagh City in North East Armagh right through to Coalisland in East Tyrone. It currently has approximately 80 responders who reside and/or work in these areas. Each responder is equipped to provide assistance within minutes of receiving a 999 call from NIAS (Northern Ireland Ambulance Service).
## Risks
The risks that the CFRA&T service face daily are very manageable through proper training and risk assessments. They manage risk by ensuring the volunteers are trained to the highest standards and can identify any potential chance of harm or danger to themselves or the patient. However, there will always be the potential for some harm to come to patients who are receiving CPR and it is a well-established fact that during chest compressions, ribs can be fractured, particularly in the elderly. It is also an established fact that the benefit of such activity far outweighs the risks involved and with high quality training of volunteers we strive to minimize the risk of any such injury.
## Public benefit
The Trustee’s have paid due regard to guidance issued by the Charity Commission in deciding what activities the Charity should undertake.
## **Achievements and Performance**
Public benefit is delivered to a wide range of individuals through the provision of emergency medical cover across all areas served by the charity. Since becoming operations, the organisation has responded to over 982 emergency calls, providing assistance that ranges from supporting and monitoring patients while awaiting an ambulance to delivering full resuscitation, including CPR and defibrillation.
We have recently completed additional training, delivered NIAS, in airway management for unconscious patients as well as updated resuscitation techniques.
The charity also plays a key role in supporting families and relatives during distressing incidents. Volunteers are trained to provide appropriate assistance reassurance in such situations, and this aspect of their work has been frequently commended.
The charity has expanded it responder network to improve the coverage across its operational area, including communities east of the River Bann such as Portadown, Lurgan and Craigavon. As a result of this recruitment, the number of trained responders has increased to 58.
4
**Community First Responders Armagh|Tyrone**
## **TRUSTEES’ REPORT for the Year Ended 08 July 2025 (Continued)**
The charity provides a comprehensive support network for its volunteers, including structured wellbeing initiatives. This has included organising training such as “dealing with sudden bereavement” and offering access to specialist support services for volunteers who may be adversely affected by distressing incidents encountered while responding.
The charity also continues to provide medical cover at local charitable events, including fun runs, shows, community festivals and sporting events. The services are delivered free of charge, helping to strengthen community relationships and support the recruitments of new volunteers within the areas served.
## **Financial Review**
## Financial Performance
During the year ended 08 July 2025 the charity received total income of £5,746 (2024: £35,331) and had an overall surplus/(deficit) of (£18,589) (2024: (£11,952)). Overall expenditure increased by £6,713. The charity remains in a strong financial position with reserves of £48,500 at 08 July 2025 (2024: £67,089)
The charity continues to maintain a stable financial position supported by fundraising contributions from local communities, businesses and patient families. A significant investment has been made in prior years in new training equipment, which is expected to support ongoing development to responder skills and training capacity.
## **Reserves policy**
The charity needs to establish a reserves policy to have sufficient cash reserves should the company experience cash flow problems or costs involved in any potential wind up of the company.
It is recommended that reserves equivalent to three to six months running costs for core activities. The target set and realised for this in the current year is £8,000. The level of reserves is reviewed by the trustees and management regularly throughout the year. The minimum level of reserves for the ongoing needs of the charity is reviewed by the trustees on an annual basis.
## **Volunteer contribution**
The charity is heavily reliant on the contribution of its volunteers, who provide emergency response services, attend training, and support community engagement activities. The trustees wish to recognise the significant commitment of time and effort given by all volunteers during the year.
While the value of this contribution is not reflected in the financial statements, it is considered fundamental to the delivery of the charity’s services and the achievement of its objectives.
## **Plans for the future**
The charity plans to continue developing responder training in partnership with the Northern Ireland Ambulance Service (NIAS), enabling responders to carry out basic clinical assessments and interventions. Additional inhouse training will also be introduced, including support in the management bereavement, with the aim of enhancing support for families and promoting responder wellbeing and trauma awareness.
In addition, the charity intends to expand its fundraising through increase public engagement and events, alongside continued applications for grant funding from both private and statutory sources to support its future development and operational sustainability.
5
**Community First Responders Armagh|Tyrone**
## **TRUSTEES’ REPORT for the Year Ended 08 July 2025 (Continued)**
## **Structure, Governance and Management**
The charity is registered with the Charity Commission for Northern Ireland (CCNI) under charity number 105982 and is also recognised as a charity by HM Revenue & Customs for taxation purposes. Committee members are appointed or re-appointed at the Annual General Meeting, which must take place within three calendar months after the close of the financial year.
The committee's meetings are held on a bi-monthly basis. The committee members agree the broad strategy and areas of activity. The day-to-day operation of the company is handled by the manager and staff.
The Trustees’, who served during the year and up to the date of signature of the financial statements are:
Mr Aidan Early Mr Eamon Casey Mr Shane O Donnell Mr Peter Donnelly
Recruitment and appointment of trustees
The trustees of the charity when elected serve until the next general meeting at which they must be reelected. The management operate a system of internal control designed to provide reasonable assurance, but not absolute assurance against material misstatement or loss. They include the following:
- Regular consideration by the trustees of progress reports regarding operational activities. These are carried out detailing performance indicator levels such as participant numbers and financial breakdowns. Any deviations from targets are highlighted and contingency actions are implemented;
- Delegation of authority and segregation of duties among staff; and
- Identification and management of risks to which the charity is exposed.
## **Statement of trustees' Responsibilities**
The Trustees are responsible for preparing the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Law applicable to charities in Northern Ireland requires the trustees to prepare financial statements for each financial year which give a true and fair view of the charity’s financial activities during the year and of its financial position at the end of the year. In preparing financial statements giving a true and fair view, the trustees are required to:
- select suitable accounting policies and apply them consistently;
- make judgements and estimates that are reasonable and prudent; and
- prepare financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with Section 65 of the Charities Act (Northern Ireland) 2008. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
6
**Community First Responders Armagh|Tyrone**
## **TRUSTEES’ REPORT for the Year Ended 08 July 2025 (Continued)**
This report was approved by the Board of Trustees on 10 April 2026 and signed on its behalf by:
Registered office:
18 Friary Road Dungannon Co. Tyrone
£ tw,
## **Eamon Casey, Treasurer**
## **Charity Registration Number:** NIC105982
7
**Community First Responders Armagh|Tyrone**
## **Independent Examiners’ Report to the Trustees of Community First Responders**
## **Armagh & Tyrone**
The financial statements for the year ended 8[th] July 2025, set out on pages 10 to 16, have been prepared.
These financial statements relate to Community First Responders Armagh & Tyrone for the year ended 08 July 2025 and comprise the Statement of Financial Activities, the Balance Sheet and the accompanying notes. They have been prepared in accordance with the historical cost convention and the accounting policies described therein.
## **Respective responsibilities of trustees and independent examiner**
As described in the Trustees’ Report, the trustees are responsible for the preparation of the financial statements and fir ensuring that proper accounting records are maintained.
It is our responsibility to independently examine the financial statements in accordance with the requirements of the Charities Act (Northern Ireland) 2008 and the Directions issued by the Charity Commission for Northern Ireland, and to report on them.
## **Basis of independent examiners’ report**
Our examination includes a review of the accounting records kept by the charity and a comparison of the financial statements with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently we do not express an audit opinion on the accounts.
## **Independent examiners’ statement**
In connection with our examination, no matter has come to our attention:
- I. which gives us reasonable cause to believe that in any material respect the requirements:
- to keep proper books of account in accordance with Section 65 of the Charities Act (Northern Ireland) 2008; and
- to prepare financial statements which are in agreement with the accounting records and comply with the requirements of the Act
have not been met; or
- II. to which, in our opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.
8
**Community First Responders Armagh|Tyrone**
## **Independent Examiners’ Report to the Trustees of Community First Responders**
## **Armagh & Tyrone (continued)**
## **Opinion**
On the basis of our examination, nothing has come to our attention that gives us cause to believe that the financial statements do not comply with the applicable requirements of the Charities Act (Northern Ireland) 2008.
## SCC Chis fered? Accom foaafee Lhd
__________________
## **Seán G Cavanagh (Senior Statutory Auditor)**
SCC Chartered Accountants 1 The Square Moy Co. Tyrone BT71 7SG
Date: 10 April 2026
9
## **Community First Responders Armagh|Tyrone**
## **Statement of Financial Activities (including an income and expenditure account) for the year ended 08 July 2025**
|**Incoming resources**|**Restricted**
**Unrestricted**
**2025**
**2024**
**funds**
**funds**
**Total**
**Total**
**£**
**£**
**£**
**£**|
|---|---|
|Training
Defribrillator Replacement Pads
Transfer of funds
Premises Expenses
Fundraising
**Total incoming resources**
**Resources expended**
Admin expenses
Insurance
IT expenses
Office Expenses
Depreciation
Total funds brought forward
**Total funds carried forward**
Accounting and Legal Fees
Sundry
Wages & Pension
**Total resources expended**
**Net incomings for the year**|- 5,822 5,822
5,746|
||**- 5,822 5,822**
**5,746**|
||- 1,414
1,414
689
- -
-
-
- -
-
65
- 17,214
17,21
4
10,206
- -
-
-
- 108
108
1,245
- 3,400
3,400
2,746
- 76
76
347
- 2,200
2,200
2,400
- -
-
-
- -
-
-|
||**- 24,411 24,411**
**17,698**|
||**- - 18,589 - 18,589**
**(11,952)**
67,089 67,089
79,040
-
-|
||**48,500 48,500**
**67,089**|
The statement of financial activities includes all gains and losses recognized in the year. All income and expenditure derive from continuing activities.
10
**Community First Responders Armagh|Tyrone**
## **Statement of Financial Position as at 08 July 2025**
||**Notes**||**2025**|**2025**|**2025**||**2024**|**2024**|**2024**|
|---|---|---|---|---|---|---|---|---|---|
||||**£**||**£**||**£**||**£**|
|**Non-Current Assets**||||||||||
|Plant, Property & Equipment|2||||**7 ,354**||||10,753|
|**Current Assets**||||||||||
|Cash and cash equivalents|||**4 5,546**||||58,536|||
|Debtors|||**-**||||5,358|||
|**Payables**||||||||||
|Amounts falling due within one year|||**4,400**||||2,200|||
|||||||||||
|**Net Current Assets**|||||**4 1,146**||||61,694|
|||||||||||
|**Net Assets**|||||**4 8,501**||||72,447|
|||||||||||
|**Represented by:**||||||||||
|Restricted Funds|||||**-**||||-|
|Unrestricted Funds|||||**4 8,501**||||72,447|
|||||||||||
||||||**4 8,501**||||72,447|
The financial statements were approved by the Trustees’ on 10 April 2026 and signed on their behalf by:
**Aidan Early Chairperson**
**Eamon Casey Treasurer**
11
**Community First Responders Armagh|Tyrone**
## **Notes to the Financial Statements for the Year Ended 08 July 2025**
## **1. Accounting policies**
The following accounting policies have been applied consistently in accounting for items that are considered material to the financial statements of the charity.
## **1.1. Basis of accounting**
The Charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared on a going concern basis under the historical cost convention, in accordance with 'Accounting and Reporting by Charities; Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Ireland (FRS 102)' and in compliance with the relevant Charities Act.
## **1.2. Cash Flow Statement**
The charitable entity has applied the provisions of FRS 102 Section 1A (Small Entities) and, in accordance with Charities SORP (FRS 102), is not required to prepare a statement of cash flows as it qualifies as a small entity
## **1.3. Fund Accounting**
The charitable entity has two types of funds for which it is responsible at the year-end:
**Unrestricted Funds** – Funds which are expendable at the discretion of the Trustees in furtherance of the objectives of the charitable entity. In addition, funds may be held in order to finance capital investment and working capital.
**Restricted Funds** – Funds received by the charity where the donor or funding body has specified how the funds must be used. These funds can only be applied for the purposes set out by the donor and are not available for general use by the Trustees.
## **1.4. Incoming resources**
All incoming resources are included in the Statement of Financial Activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:
- Voluntary income is received by way of grants, donations and gifts and is included in full in the statement of financial activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy;
- Donated services and facilities are recognised at their value to the charity where this can be measured reliably. The contribution of volunteer time is not included in the financial statements.
- Gifts donated for resale are included as incoming resources within activities for generating funds when they are sold.
- Grants, including grants for the purchase of fixed assets, are recognised in full in the Statement of Financial Activities in the year in which they are receivable.
12
**Community First Responders Armagh|Tyrone**
## **Notes to the Financial Statements for the Year Ended 08 July 2025**
## **1.5. Resources expended**
Expenditure is recognised on an accrual basis as a liability is incurred.
- Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates.
- Costs of generating funds comprise the costs associated with attracting voluntary income and the costs of trading for fundraising purposes including the charity's shop.
- Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
- Support costs are those costs incurred directly in support of expenditure on the objects of the charity and include project management .
## **1.6. Tangible fixed assets**
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognized so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Property, Plant and Equipment 25% Straight line
## **1.7. Cash and cash equivalents**
Cash and cash equivalents include cash in hand, deposits held at call with banks, other shortterm liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in currently liabilities.
## **1.8. Trade and Other Receivables**
Trade and other receivables are initially recorded at fair value and thereafter stated at cost less impairment losses for bad and doubtful debts.
## **1.9. Trade and Other payables**
Trade and other payables are initially recognised at fair value and thereafter stated at cost.
## **1.10. Taxation**
As a charity, the entities activities fall under the provisions of the Income and Corporation Taxes Act 1988, therefore the charity is not liable to tax.
13
**Community First Responders Armagh|Tyrone**
**Notes to the Financial Statements for the Year Ended 08 July 2025**
## **1.11. Judgements and Key Sources of Estimation Uncertainty**
The preparation of the financial statements requires management to make judgements, estimates and assumptions that effect the amounts reported. Management believed that the estimates, assumptions and judgements upon which it relies are reasonable based on the information available at the time that those estimates, assumptions and judgements are made. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
## **2. Income from charitable activities**
|Fundraising|**Unrestricted**
**funds**
**2025**
**£**
5,822|**Unrestricted**
**funds**
**2024**
**£**|
|---|---|---|
|||5,746|
## **3. Expenditure on charitable activities**
|Admin expenses
Training
Insurance
Defibrilator replacement pads
IT expenses
Office expenses
Depreciation
Premises expenses
Accounting and legal fees
Sundry
Wages and pension
**Analysis by fund**
Unrestricted funds
Restricted funds|**Unrestricted**
**funds**
**Restricted**
**funds**
**Total**
**Total**
**2025**
**2025**
**2025**
**2024**
**£**
**£**
**£**
**£**
1 ,414
-
1,4
14
689
-
-
-
-
-
-
-
65
17,214
-
17,214
10,206
-
-
-
-
108
-
108
1,245
3 ,400
-
3,400
2,746
76
-
76
347
2 ,200
-
2 ,200
2,400
-
-
-
-
-
-
-
-|
|---|---|
||**24,411**
**-**
**24,411**
**17,697**|
||24,411
-
2
4,411
17,697
-
-
-
-|
||**24,411**
**-**
**24,411**
**17,697**|
14
**Community First Responders Armagh|Tyrone**
## **Notes to the Financial Statements for the Year Ended 08 July 2025**
## **4. Trustees’**
No trustees received any remuneration, benefit, or expenses from the charity during the year. No payments were made to any persons connected with the trustees.
## **5. Employees**
The average number of employees during the year was:
|**2025**|**2024**|
|---|---|
|**Number**|**Number**|
|||
|0|0|
## **6. Taxation**
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
## **7. Property, Plant and Equipment**
|**Cost**
At 09 July 2024
Additions
At 08 July 2025
**Depreciation**
At 09 July 2024
Charge for the year
At 08 July 2025
**Net book values**
At 08 July 2025
At 08 July 2024|**£**
34,648
-
34,648
23,894
3,400
27,294
**7,354**
10,754
**Property, Plant &**
**Equipment**|**Total**
**£**
34,648
-|
|---|---|---|
|||34,648|
|||23,894
3,400|
|||27,294|
|||**7,354**|
|||10,754|
Fixtures & Fittings are depreciated at 25% on a straight-line basis. At the 8th July 2025 the NBV of Fixtures & Fittings is £10,755 (2024: £10,755).
## **8. Trade receivables**
## **Amounts falling due within one year:**
|Other Debtors|**2025**
**£**
-
**-**|**2024**
**£**
-
**-**|
|---|---|---|
15
**Community First Responders Armagh|Tyrone**
## **Notes to the Financial Statements for the Year Ended 08 July 2025**
## **9. Trade payables: amounts falling due within one year**
|Accruals|**2025**
**£**
4,400
**4,400**|**2024**
**£**
2,200|
|---|---|---|
|||**2,200**|
## **10. Unrestricted funds**
The unrestricted funds of the charity compromise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of restricted funds by the trustees for specific purposes.
|General funds|**At 09 July**
**Incoming Resources At 08 July**
**2024**
**resources expended**
**2025**|
|---|---|
||67,089
5,822
(24,411)
48,500|
## **Previous year:**
|General funds|**At 09 July**
**Incoming Resources At 08 July**
**2023**
**resources expended**
**2024**|
|---|---|
||79,040
5,746
(17,697)
67,089|
|||
## **11. Related party transactions**
There were no related party transactions during the year. No amounts were owed to or from related parties at the balance sheet date.
16