COMPANY REGISTRATION NUMBER: N1034301
CHARITY REGISTRATION NUMBER: 106660
Kille%her CommLinity Development Association
Company Limited by GLiarantee
unaud.ited Financial Statements
31 DeLeinber 2024
FR_A_NCIS 1vlcf￿uR_RAy AND CO
.harlei-ea Certi¥iied ALcountants
71 PviO5.'":ai Road
lletierbreei.
LriniskillL?n
Ferrriasiagh
BT74 9DZ

Killesher Community Development Association
Company Limited by Guarantee
Financial Statements
Year ended 31 December 2024
Pages
Trustees, annual report (incorporating the director's report)
Independent examiner's report to the trustees
1 to3
Statement of financial activities (including income and
expenditure account)
Statement of financial position
Notes to the financial statements
7t014

Killesher Community Development Association
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report)
Year ended 31 December 2024
The IrusteLs, who are also the directors for the purposes of company law, present their report and the
unaLJdited financial statements of the charity for the year ended 31 December 2024.
Chair's I'eijort
The purposes of our organisation is the promotion for the public benefit of rural regeneration in the
Killesner Parish of County Fermanagh and Its environs (area of benefit) being an area of social and
econoinic deprivdlion, by all or any of the following means.. 1. the relief of poverty in such ways as may
be soiighl lil 2. the relicf of unemployment 3 the advancement of education, training or retraining 4.
facilitating the provision of housing for those who are in conditions of need 5. the maintenance,
iinprovemenl 01 provision of public aryienities 6 the preservation of buildings or sites of historic or
arcliilectLiral iiiiportance 7. the provision of recreational facilities for the public at large 8. the protection
or conservation of the environment 9. the provisior) of public health facilities and childcare.
KCDA is u Lross community group with a management committee that is drawn equally from both
corriniunilies. The Association's efforts focLlS on improving the quality of life of the local population of
Killesher Pdiish by regenorating the area Ilirougli the provision of social and physical services,
Infraslruclurdl improvements and opportu nities for economic development. KCDA carries out its
purpose Ihroliyli its involvement in a large and varied number of rural regeneration and community
developmeni projects and the facilitation of a wide range of social, recreationa1, educational and
heallh-rel.alea activities and events which take place at the Larganess Centre- a neutral meeting space
'.vhich is 01)eri to all members of the local cominu nily The Larganess Centre is a regular meeting place
lor rfg:y user groups such as Toddle Tols Parent and Toddler group, The Mill Club for senior citizens,
Killosqei Hisiocical Society, Killeshei Farmers, Group and Killesher Community Development
Assuciaiion.
Refererice aiid adinin istrative details
Registered charity name
Killesher Community Development Association
Lharity rLgiStfdtion nuniber
106660
Compaiiy ro£Jistration number N1034301
Prir)CiPdl office and registered 28 Mill Road
off iLe
Tully
Florencecourt
Enniskillen
BT92 1 DB

Killesher Community Development Association
Company Limited by Guarantee
Trustees. Annual Report {Incorporating the Director's Report) (confinued)
Year ended 31 December 2024
The trustees
Miss Nailin Mcmanus
Mr Patrick Drumm
Mr James Wilson
Mr James Corrigan
Mrs Rosemary Armstrong
Mrs Muriel Scott
Mr Sean Corrigan
Mr Aidan McGovern
Mr David Coffey
Mr John Cunningham
Mr David Sheridan
Nailin Mcmanus
Patrick Gabriel Drumm
James Wilson
James Corrigan
Rosemary Armstrong
Mu riel Scott
Sean Corrigan
Aidan McGovern
David Coffey
John Cunningham
David Sheridan
Independent examiner
Francis Mcmurray and Co
Structure, governance and management
The charity is run by committee, and has a governing document, and constitutes a limited company,
limited by guarantee, as defined by the Companies Act 2006. There are no remunerated employees
within the organisation.
Objectives and activities
The objective of the organisation is the promotion and benefit of the community in the Killesher parish
of Co Fermanagh, through the provision of facilities and community development.
Achievements and performance
The charity has been able to secure its funding for the forseeable futLJre thereby allowing its continued
existence for the years to come.
Financial review
Having obtained funding from various sources together with public and private donations, the
organisation has been able to maintain sufficient cashflow to continue normal opeartions.

Killesher Community Development Association
Compaiiy Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 December 2024
Smdll compaiiy provisions
-rhis report has been prepared in accoidance with the provisions applicable to companies entitled to
Ihe small coinpanies exemption.
The trustees. annual report was approved on 25 September 2025 and signed on behalf of the board of
ruslees by
l Y(P//y
,,liss Nailin ￿lLmani[S
rruslee
Mr
atrick Drumm
Trustee

Killesher Community Development Association
Company Limited by Guarantee
Independent Examiner's Report to the Trustees of Killesher Community
Development Association
Year ended 31 December 2024
I report to the trustees on my examination of the financial statements of Killpsher CommLinily
Development Association I'the charity'} for the year p.nded 31 December 2024.
Responsibilities and basis of report
'Respective responsibilities of trustees and examiner,
As the charity's trustees of the company (and also its directors for the purposes of company lawl YOLI
are responsible for the preparation of the accounts in accordanGe with the requirements of Ihp.
Companies Act 20061'the 2006 Act'l. Having s31isfied myself that the accounts of the c,'ompany are nol
required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I
report in respect of my examination of your charity's accounts as carried out under section 65 of (he
Charities Act 20111'the 2011 Act'l. In carrying out my examination I have followed the Directions given
by the Charity Commission for Northern I reland under section 6519) (bl of the 2011 Act.
Independent examiner's statement
'Independent examinerfs statement,
I have completed my examination. I confirm that no matters have come to my allenlion In connection
with the examination giving me cause to believe.. 1 . accounting records were not kept iii respect of Ihe
Company as required by section 386 of the 2006 Act, or 2. the accounts do not accord with those.
records, or 3. the accounts do not comply with the accounting requirements of section 396 of the 2006
Act other than any requirement that the accounts give a 'true and fair view which is nol a maller
considered as part of an independent examination, or 4. the accounts have not been prepared in
accordance with the methods and principles of the Statement of Recommended Practice for
accounting and reporting by charities applicable to charities preparing their accounts In accordance
with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021. I have
no concerns and have come across no other matters in connection with the ex8minalion lo which
attention should be drawn in this report in order lo enable a proper understanding of the accounts to be
reached
"'J kol
Francis Mcmurray and Co
Independent Examiner
71 Moybane Road
Letterbreen
Enniskillen
BT74 9DZ
25 September 2025

Killesher Community Development Association
Company Limited by Guarantee
Statement of Financial Activities
(including income and expenditure account)
Year ended 31 December 2024
2024
Restricted
funds Total funds
2023
Unrestricted
funds
Total funds
Note
Iiicorne (Iiid endowments
Donations dnd legacies
Ch&.rilable activities
OtmLJr incomL.
85,370
85,370
24,410
1,600
3,370
23.069
1,600
24,410
1,600
Total incon)e
26,010
85,370
111,380
28,039
Expenditure
Lxpendilure on charitable activities
24,621
87,426
87,426
112,047
112,047
34,003
34,003
Total expenLlitii re
24,621
Net exper)diture and net movement in
funds
1.389
(2,0561
1667)
15,9641
Reconciliation of funds
-lola1 furids brJLighl forward
Tota I f u lids Larried forward
122,726)
121,337)
450,268
427,542
433,506
448,212
426,875
427,542
The slalernep.t of financial activities includes all gains and losses recognised in the year.
All iiiLoiiie and expenditure derive from continuing activitiLs.
The noios on pages 7 to 14 forTn part of these financial statements.

Killesher Community Development Association
Company Limited by Guarantee
Statement of Financial Position
31 December 2024
2024
2023
Note
Fixed assets
Tangible fixed assets
14
438,437
444,646
Current assets
Cash at bank and in hand
29,708
76,096
Creditors: amounts falling due within one year
Net current liabilities
34,339
83,294
(4,631)
433,80n
(7,1981
437,448
Total assets less current liabilities
Creditors: amounts falling due after more than one year
Net assets
6,931
9,906
426,875
427,542
Funds of the charity
Restricted funds
U nrestricted funds
448,212
121,3371
426,875
450,268
(22,7261
427,542
Total charity funds
19
For the year ending 31 December 2024 the charity was entitled to exemption from audit under section
477 of the Companies Act 2006 relating to small companies.
Directors, responsibilities..
The members have not required the company to obtain an audit of its financial statements for the
year in q uestion in accordance with section 476,
The directors acknowledge their responsibilities for complying with the requirements of the Act
with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the provisions applicable lo
companies subject to the small companies, regime.
These financial statements were approved by the board of trustees and authorised for issue on 25
September 2025, and are signed on behalf of thp bo¢ird by..
Miss Nailin Mcmanus
Trustee
Mr Patrick Drumm
Trustee
The notes on pages 7 to 14 form part of these financial statements.

Killesher Commuiiity Development Association
Company Liinited by Guarantee
Notes to the Financial Statements
Year ended 31 December 2024
General information
ThL chai'ily is a public benefit entity and a private company limited by guarantee, registered in
Nortlierii Ireland and a registered charity in Northern I reland. The address of the registered office
is 28 Mill fioad, Tully, Florencecourl, Enniskillen, BT92 1DB.
StaternLnt of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial
Repoiliiig Standard applicable in the UK and the Republic of Ireland., the Statement of
Recominended Practice applicable to charities preparing their accounts in accordance with the
Financi"41 IReporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities
SORI) IFRS 1021} and the Companies Act 2006
Accountiiig policies
Basis of preparation
ThLJ fin¢incial slalemenls have been prepared on the historical cost basis, as modified by the
ievalualion ot certain financial assets and liabilities and investment properties measured at fair
valLie Ifiroug h income or expenditLJre.
The findncial statements are prepared in sterling, which is the functional currency of the entity.
Goiiig coiicern
There are no material uncertainties about the charity's ability to continue.
Discltssure exemptions
The enlily satisfies the criteria of being a qualifying entity as defined in FRS 102. As such,
advailtdge has been taken of the following disclosure exemptions available under paragraph 1.12
ol fRS 102.. lal No cash flow statement has been presented for the company.
JudgeiiiLllts and key sources of estimation uncertainty
The prepdration ol the financial slaternenls requires tyianagement to make judgements,
estimates (Ind assumptions that affect the amounts reported These estimates and judgements
are coniinually reviewed and are based on experience and other factors, including expectations of
fulurn evenis thai are believed to be reasonable under the circurnstances.
Funil aLcounting
Unrestricted funds are available fur USE al the discrelion of the trustees to further any of the
chdriiy's purposes.
Designaled funds are unreslricled funds earmarked by the trustees for particular future project or
coiiiinitment.
ResiriLied funds are subjected lo reslriclions on their expenditure declared by the donor or
Ihrough the lerins of an appeal, and fall into one of two sub-classes.. restricted income funds or
endoivrTienl funds.

Killesher Community Development Association
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 December 2024
Accounting policies (continued)
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has
passed to the charity., it is probable that the economic benefits associated wilh the transaction will
flow to the charity and the amount can be reliably measured. The following specific policies are
applied to particular categories of income.
income from donations or grants is recognised when there is evidence of entitlement lo the
gift, receipt is probable and its amount can be measured reliably
legacy income is recognised when receipt is probable and entitlement is established
income from donated goods is measured at the fair value of the goods unless this is
impractical to measure reliably, in which case the value is derived from the cost lo the cionor
or the estimated resale value. Donated facilities and services are iecognised In the ac.counts
when received if the value can be reliably measured. No amounts are inc,luded for Ilie
contribution of general volunteers.
income from contracts for the supply of services is recognised with the delivery of (he
contracted service. This is classified as unreslricled funds ijnless there is 8 contractual
requirement for it to be spent on a particular purpose and returned if unspent, in which case
it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expeiidiiu re includes any
VAT which cannot be fully recovered, and is classified under headings of Ihe statement of
financial activities to which it relates..
expenditure on raising funds includes the costs of all fundraising activities, events, p.on-
charitable trading activities, and the sale of donated goods.
expenditure on charitable activities includes all costs incurred by a charity in underlakinq
activities that further its Gharilable aims for the benefit of its beneficiaries, including those
support costs and costs relating to the. governance of the charity apporlioiied lo charitable
activities.
other expenditure includes all expenditure that is neither related to raising funds for the
charity nor part of its expenditure on charitable aclivilies.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs
attributable to a single activity are allocated directly to that activity. Shared costs are apportioned
between the activities they contribute to on a reasonable, justifiable and consi8lenl bas is
Tangible assets
Tangible assets are initially recorded al cost, and subsequently stated al cost less any
accumulated depreciation and impairment losses. Any tangible assets carried at revalued
amounts are recorded at the fair value al the date of revaluation less any subsequent
accumulated depreciation and subsequent accum Lilated impairment losses.

Killesher Community Development Association
Coimpariy Limited by Guarantee
Notes to the Financial Statements IcoKfrÉir3ued)
Year ended 31 December 2024
Accountii)g policies (continued)
Tang ible assets (toiitinuedj
An iiicrèase In the carrying amount of an asset as a result of a revaluation, is recognised in other
recogiiised gains and losses, unless it reverses a charge for impairment that has previously been
recoynised as expenditure with in the statement of financial activities. A decrease in the carrying
ar710unl of an asset as a result of revalualiori, is recog nised in other recognised gains and losses,
excepi 10 which it offsets any previous revaluation gain, in which case the loss is shown within
other recog nised gains and losses on the statement of financial activities.
Deprecicltion
Depreciation is calculated so as lo write off the cost or valuation of an asset, less its residual
value. over the useful economic life of that asset as follows..
Freeliold property
Long leasehold property
Shor I ILiasel)old properly
FixtLires arid fillings
20/0 Straight line
2 % straight line
2'/¢J Straight line
20 /0 red uciNg balance
Impairnieiit of fixed assets
A review for indicators of impairryient is carried out at each reporting date, with the recoverable
amounl being estimated where such indicators exist. Where the carrying value exceeds the
recovLJrable dmount: the asset is impaired accordingly. Prior irnpairments are also reviewed for
possible reversal al each reporting dale,
For Ihe Hurposes of impaiiment testing, when it is not possible to estimate the recoverable
amount ol an individual asset, ari eslimale Is made of the recoverable amount of the cash-
geiieraiiiig unit to which the asset belongs. The cash-generating unit is the smallest identifiable
groiip of dssets that includes the asset and geiierates cash Inflows that largely independent of the
cash iiillows from other assets or groups of assets.
For irTipairmenl testing of goodwill, the goodwill acquired in a business combination is, from the
8cquisilioii dale, allocated to each of the c2sh-generaling units that are expected to benefit from
the syniJrgies of the combination, irrespective of whether other assets or liabilities of the charity
are assitsr)ed to those units.
GovernInent grants
Govei niiierit graiits dre recognised at the fdir value of the asset received or receivable. Grants
are Iiot recognised until there is reasonable assurance that the charity will comply with the
condiliuiis aiiaching lo them and tlie grants will be received.
'IVli¢i"e lilL￿ 9raril does not irnpose gpecilied future perlormance-related conditions on the
recipieni. li is recognised in income wlien the grant proceed5 are received or receivable. Where
Ilie graiiL does impose specified future performance-related conditions on the recipient, il is
reLoiJnised in IncoiTie only when the perforryiance-related conditions have been met. Where
granis Ilieived are prior to satisfying the revenue recognition criteria, they are recognised as a

Killesher Community Development Association
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 December 2024
Accounting policies (continued)
Financial instruments
A financial asset or a financial liability is recogn ised only when the charity becomes a party lo the
contractual provisions of the instrument.
Basic financial instruments are initially recognisp.d at the amount receivable or P¢?y3ble inr,ludinq
any related transaction costs.
Current assets and current liabilities are subsequently measured al the cash or other
consideration expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cost.
Where investments in shares are publicly traded or their fair value can otherwise be measijred
reliably, the investment is subsequently measured at fair value with changp.s in fair value
recognised in income and expenditure. All other such investments are subsequently me3sured at
cost less impairment.
Other financial instruments. including derivatives, are initially recognised at f31r value. unless
payment for an asset is deferred beyond normal business terms or financed at a rate of Interest
that is not a market rate, in which case the ass?.1 is measured at the present value of the fLilure
payments discounted at a maiket rate of interest for a sim Ilar debt instrument.
Other financial instruments are subsequently measured at fair value, wilh any chanqes
recognised in the statement of financial activilies, with the exception of hedging In%lriJmenl% In a
designated hedging relationship.
Financial assets that are measured at cost or 8mortised cost are reviewed for obieplive evidencp
of impairment at the end of each reporting dale. If there is objective evidence ol impairment, an
impairment loss is recognised under the appropriate heading in the staleme.iil of financial
activities in which the initial gain was recognised.
For all equity instruments regardless of significance, and other financial assets that are
individually significant, these are assessed individLJally for impairment. Other financial assets are
either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised immediately, to the extent that the. reversal does not
result in a carrying amount of the financial asset that exceeds what the carrying amount would
have been had the impairment not previously been recognised.
Limited by guarantee
The company is limited by guarantee and the liability of any member is limited lo £1.
10

Killesher Community Development Association
Compaiiy Limited by Guarantee
Notes to the Financial Statements (contA17ued)
Yedr endecl 31 December 2024
Doiiations and legacies
Restricted Total Funds
Funds
2024
Restricted Total Funds
Funds
2023
Graiits
Graiiis receivable type 1
85,370
85,370
3.370
3,370
Charitable activities
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Ollier income from charitable activities
type 1
24.410
24,410
23,069
23,069
otlier iiicorne
Unreslricled Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Deposit ilesluaraNt Lease
1,600
1,600
1,600
1,600
Expei)ditu re on charitable activities by f und type
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Activity lype 1
24,621
87,426
112,047
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Actikn'ily iyI:e 1
30,633
3,370
34,003
Expencl iture on charitable activities by activity type
Activities
undertaken Total fund5
directly
2024
Total fund
2023
Aciivily lype 1
112,047
112,047
34,003

Killesher Community Development Association
Company Limited by Guarantee
Notes to the Financial Statements (corjfinuedj
Year ended 31 December 2024
10. Net expenditure
Net expenditure is stated after chargingllcreditingl.
2024
2023
Depreciation of tangible fixed assets
14,019
14,019
11. Independent examination fees
2024
2023
Fees payable to the independent examiner for..
Independent examination of the financial statements
750
750
12. Staff costs
The average head count of employees during the year was Nil {2023'. Nill.
No employee received employee benefits of more than £60,000 during the year12023. Nlll.
13. Trustee remuneration and expenses
There were no remunoration or other benefits from employment with the charity or a related enlily
were received by the trustees, for the year ended 31 December 2024, nor for the year ended 31
December 2023.
14. Tangible fixed assets
Long
Freehold leasehold
property
property
Short
leasehold Fixtures and User defined
property
fittings
asset
Total
Cost
At 1 Jan 2024
Additions
598,336
20,408
29,186
55,8.31
7,810
7,036
710,797
7,810
At 31 Dec 2024
598,336
20,408
63,641
7,n36
718,607
Depreciation
At 1 Jan 2024
Charge for the
year
203,452
6,528
9,348
46,823
266,151
11,966
408
593
1,052
14,01g
At 31 Dec 2024
215,418
6,936
9,941
47,875
280,170
Carrying amount
At 31 Dec 2024
382,918
13,472
19,245
15,766
7,036
438,437
At 31 Dec 2023
394,884
13,880
19,838
9,008
7,036
444,646

Killesher Community Development Association
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 December 2024
15. Crediiors.. amounts falling due within one year
2024
2023
AccrLials and deferred income
Social Sicurity and other taxes
32,230
2,109
82,253
1,041
34,339
83.294
16. Crediturs: arnounts falling due after more than one year
2024
2023
PaytTierils received on account
Accrualb and deferred income
25,584
(18,653)
6,931
25,584
(15,6781
9,906
17. Deferred income
2024
2023
Al 1 J anLiary 2024
Amount released to income
32,230
(19,4031
12,827
32,230
29,502
At 31 DecL%mber 2024
61,732
18. Goverriinent grants
The aiyiounts recognised In the financial statements for government grants are as follows..
2024
2023
Recognised in creditors..
Delerred government grants due within one year
Deferred government grants due after more than one year
32,230
{19.403)
12,827
32,230
116,4281
15,802
13

Killesher Community Development Association
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 December 2024
19. Analysis of charitable funds
Unrestricted funds
Al
1 January 202
At
31 December
2024
Income Expenei Iliire
General funds
122,7261
26,010
{2462_1)
1?.1,3371
At
1 January 202
Al
31 De.cembn[
2023
Income Expendiiure
General funds
116,762)
24,669
130,63,31
122,7261
Restricted funds
At
1 January 202
31 Decembe.r
2024
Income Expenditure.
Restricted Fund 1 desc in alcs
450,268
85,370
(87,4?61
448,?12
Al
1 January 202
3", D?.cenibor
2023
Income Expp.ndiliJre.
Restricted Fund 1 desc in alcs
450,268
3,370
,'3,.3701
450,?ti8
14