Charity number: NIC106734
Company number: Nl 47488
Mid Ulsler Community and Arts Trust Ltd.
(A company limited by guarantee)
Trustees, report and financial statements
for the year ended 31st October 2023
*A08FV60Y*
3010712024
COMPANIES HOUSE
A09
#261

Mid Ulster Community and Arts Trust Ltd.
(A eompany limited by guarantee)
Contents
Page
Legal and administralive inforniation
Trustees, report
Independent examiners, report
Statement of financial activities
Balance sheet
Notes to the financial statements
9-14

Mid Ulster Community and Arts Trust Ltd.
(A company limited by guarantee)
Legal and administrative information
Charity number
NIC106734
Company regislration number NL 47488
Registered o￿lee
The Patri¢ian
Main Street
Carrickniore
Co. Tyrone
BT78 9AY
Trustees
Tracey McNally
Jim Maguire
Colm Mccrystal
Eithne McElduff
Luke Daly
Aiden Donnelly
Jame5 Dobbs
Accountants
O'Donnell & Mellon
19121 Castle Street
Omagh
Co. TyTone
BT78 IDD
Bankers
AIB
Page I

Mid Ulster Community and Arts Trust Ltd.
Company limited by guarantee
Trustees, report
for the year ended 31st October 2023
The Trustees, report and the f￿ancIal staternents for the period ended 31 October 2023.
Objectlves and actlvities
The objective of ihe company shall be to promote the benefit of the inhabitants of the Mid-ulster area and its environs
without distinction of sex, race, ethnicity or political, religious or other opinions by:
l. Promote arts and culture by:
the presentation of concerts, perforniances, exhibitions, fairs and cultural events including those of music, drama, dance, film
shows and crafts exhibitions. encouraging appreciation of and participation in community arts and creative arts by people in
the area of benefit: the provision of arts and crafts classes and training.
2. Advance education and training by organising an(Vor delivering a range of classes, tuition and educalional activties.
3. Promote amaleur sport and healrhy recreation by providing facilities for playing sport such as bowls, boxing and badminton
and keep fit activities
4. Relieve those in need by reason of youth, age, ill-health. disability. financial hardship or other disadvanthge, in particular
by organising activities and health promorion events specifically for older and young people.
5. Provide facilities and organise activtie5 for families and the community in the interests of social w¢lfar¢ for recreation and
other leisure time occuptions with the object of improving the conditions of life for the said residents.
Achievement and performances
Throughout this f15cal year. Mid Ulsier Community and Arts Trust Lid (MUCAT) demonstrated an unwavering commitmen¢
lo community enrichment through an array of activities and events, benefiting all age groups. 2022 marked the 601h
al￿1versary of The Patrician being built and has been an esseniial community hub in the heart of the area since then. The
beginning of this fiscal year continued to mark the anniversary with a FODC Reception in November, Patrician Christhias and
Garth Brook5 events in December and Johnny Cash Wedding in February.
MUCA T also proactively hosted and organis¢d a wide range of well-attended ￿ndraising events, in¢luding The Highstool
Prophets and Whistlin, Donkeys on Easter weekend, generating essential funds for the upcoming year. The introduction of a
monthly social dance became a community favourite, offerin8 a vibrant altemative to (he long-standing 'Rock Disco,, which,
although lemporarily on hold due to declining attendance, played a pivotal role in paying off the refurbishment loan for The
Patrician in 2003.
Weekly activities continued to flourish, providing diverse options such as Pilates classes for men and women, chair-based
exercises which provide an excellent outlet for older members of our local community, and sewing classes funded by The
National Lottery which has been fantastic in developing newlexisting skills. The Ternion Trad Irish traditional music lessons
expanded cultural horizons, offering instruction in 8uilar, banjo, fiddle, lin whistle, and accordion. Other weekly a¢tivilies
included Yoga, early morning fitness classes, Starbreakers and Ihe Afternoon Club.
This year also saw the retum of Ihe Mid U15ter Festival of Amateur Drama and brought cultural vibrancy to the local area,
which also featured an art exhibition by Jim McKee. Thi5 success protnpted a 4-week art program organised by b￿cAT and
facilitated by Jim. earning high praise from participants.
Events at The Patrician showcased remarkable diversity, including Feisenna ran by O'Kane, Treanor and McElduff dancing
schools, a Dementia Concert, blood donation sessions, and a lively 'Pop Up Gaeltachl, in June. encouraging locals to Come
together and use their 'cupla focal,. The Patrician Tots also continued this year which provides a fantastic weekly ouilet for
those with young children as well as a Halloween party which saw a ￿eat turnout. The hall remained a bustling hub for local
organisations, hosting monthly meelings for the Mid Ulster Festival of Amateur Drama, Ternionmaguirc Historical Society,
Parish Council, and The Friendly Care Group.
Page 2

Mid Ulster Community and Arts Trust Ltd.
Company limited by guarantee
Trustees, report
for the year ended 31st October 2023
Culture Night across the Fernianagh Omagh area was also marked with a celebration of cul￿re in our local area, including
stands from countries across the world. Temonmaguirc Historical Society, after negotiations with FODC, installed historical
pots in the upstairs mezzanine, which have been a fantastic addition to the facility, complemented by a launch event in
September.
Diverse community events continued to highlight the hall's versatility, such as the Christmas Fayre, Swestart activities,
Boxing Classes and Tournaments, Eir Og Presentation Night, Flower A ￿anging, GFC Presentation, and President's Night, arts
events, Scor competitions, a Baby rave event, Tiny Green Island event, Food Feslival, gardening class, charity sewing
morning, Dean Maguirc College presentation, and St. Colmcille's PS Dino Event.
In ihe face of the COVID-19 pandemic, Ihe Conunittee'5 dedication shone through in meticulous COVID-19 Risk
Assessments and Method Statements, ensuring The Patrician operated safely in compliance with government guidan
throughout the year. MUCAT'S multifaceted achievements underscore its integral role as a driving force for cultural, social,
and recreational activities in the Mid Ulster region, making a lasting impact on the Community it serves.
Future developments
Structureg governance and management
The trustees who served during the year are as stated below..
Tracey McNally
Jim Maguire
Colm Mccrystal
Luke Daly
Eiihne McElduff
Aid¢n Donnelly
James Dobbs
Statement of responsibilities
The trustees (who are also direclors on the Charity for the purpose of company law) are responsible for preparing the Trustees
Annual Report and the fmancial statements in accordance with applicable law and United Kingdom Generally Acceptable
Accounting Practice.
Company and charity law requires the trustees to Prepare fmancial statements for each fmancial year which give a true and
fair view of the state of the affairs of the charity and of the incoming resources and application of resources, including income
and expenditure, of the company for that year. In preparing these fmancial statements, the truslees, are required to..
select suitable accounting policies and apply them consistently;
observe the meihods and principles in the Charitie5 SORP.
make judgements and estiniates that are reasonable and prudent.
state whether applicable UK accounting standards have been followed, subject lo any material departures disclosed and
explained in the financial statements.
prepare the financial statements on the 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 which enable them to ensure that the financial statements comply with the Companies Act
2006. The trustees, 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.
Page 3

Mid Ulster Community and Arts Trust Ltd.
Company limited by guarantee
Trustees, report
for the year ended 31st October 2023
Small company provisions
This report has been prepared in accordance with the provisions for small companies under Companies Act 2006
This report w&s approved by the Board on 26 July 2024 and signed on its behalf by
James Dobbs
Director
The Patrician
Main Street
Carrickniore
NIC106734
Page 4

Mid Ulster Community and Arts Trust Ltd.
(A company limited by guarantee)
Independent examiner's report to the charity trustees of Mid Ulster Community and Arts
Trust Ltd..
I report on the accounts of Mid Ulster Community and Arts Trust Ltd. for the year ended 3 1st October 2023 which are
set out on pages
Respeetive responsibilities of charity trustees and independent examiner
As the charity's trustees (and also the dtrectors of the company for the purposes of company law) you are responsible for
the preparation of the accounts in accordance with the requirements of the Companies Act 2006. Having satisifed myself
that the charity is not subject to audit under company law, and is eligible for independent examination, it is my
responsibility to..
examine the accounts under section 65 of Ihe Charities Act
- follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under
section 65(9)(b) of the Charities Act
slate whelher particular matter5 have come to my attention.
Basls of Sndependent examiner's report
I have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried
out in accordance with the general Directions given by the Charities Commission for Northern Ireland under section
65(9)(b) of ihe Charities Act.The examinaiion included a review of ihe accounting records kept by the charity and a
comparison of the accounts presenled with ihos¢ records. It also included consideration of any unusual items or
disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters.
My role is to state whether any material matters have come to my attention giving me cause to believe..
l. That accowiting records were not kept in accordance with section 386 of the Companies Act 2006
2. That the accounts do not accord with those accounting records
3. That Ihe accounts do not comply with the accounting requirements of section 396 of the Companies Act 2006 and with
the melhods and principles of Ihe Charities Staiement of Recommended Practice applicabl¢ to charities preparing their
accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
4. That there is no further infonnation needed for a proper understanding of the accounts to be reached.
Independent examiner's statement
I have completed my examination and have no concerns in respect of Ihe matters (l) to (4) listed above and, in
connection with following the Direclions of the Charity Commission for Northern Ireland, I have found no matters that
require drawJug.loyour, attention.
LL&IAk"'
AoJofy'&4ii)n
O'Donnell & Mellon
19121 Castle Street
OMAGH
Co. TyTone
26 July 2024
Page S

Mid Ulster Community and Arts Trust Ltd.
(A company limited by guarantee)
Statement of financial activities
For the year ended 31st October 2023
Unrestrict¢d Restricted
funds
funds
2023
Total
2022
Total
Notes
Income and endowments from
Donalions and legacies
Charitable activities
Oiher
94
11.714
43,952
94
56.213
43,952
5,974
73,154
32,130
44,499
Total
55,760
44,499
100,259
111,258
Expenditure on:
Raising fimds
Charitsble activities
her
24,922
34,841
8,973
2.000
42,499
26,922
77.340
,973
15,955
68,607
Total
68.736
44,499
113,235
95.738
Net incomel(expenditure)
(12,976)
(12,976)
15,520
Reconcilation of funds
Total funds brought forward
94,478
31.881
126.359
10.838
Total funds Carried forward
81,502
31,881
113,383
126,359
The statemeni of financial activities includes all 8ains and losses in the year and therefore a separat¢ st#¢ement of totsl
recognised gains and losses has not been prepared.
All of the above amounts relate io continuing activities.
The noles on pages 9 to 14 form an integral part of these financigl statements.
Page 6

Mid Ulster Community aDd Arts Trust Ltd.
(A company limited by guarantee)
Balance sheet
as at 31st October 2023
2023
2022
Notes
Fixed assets
Tangible fixed asse15
Current assets
Debtors
Bank and cash
90,793
98,677
10
2,837
31.947
12,220
43,560
34,784
55,780
Creditors: Amounts falling
due withln one year
(12,194)
(28,098)
Net turrent assets
22,590
27,682
Net assets
113,383
126,359
Funds
Restri¢t¢d income funds
31,881
31,881
Unrestricted income funds
Revaluation reserve
(8,498)
90,000
4,478
90,000
Total unrestricted income funds
81,502
94,478
Total funds
113.383
126,359
The Balance Sheel continues on the following page.
The notes on pages 9 to 14 form an integral part of these financial statements.
Page 7

Mid Ulster Community and Arts Trust Ltd.
(A company limited by guarantee)
Balance sheet (Continued)
Trustees, statements required by Companies Act 2006
for the year ended 31st October 2023
In approving these financial statements as trustees of the company we hereby Conf￿..
(a) that for the year staled above the company was entilled to the exemption under section 477 of the Companies Act
2006 relating to small companies;
(b) no members have required the company to obtain an audit of its accounts for the year in question in accordance with
section 476 of the Companies Act 2006.
(c) that we a¢knowledg¢ responsibility for complying with the requirements of the Act with respect to accounting
records and for the preparation of accounrs.
These financial statements are prepared in a¢¢ordance with Ihe provisions applicable 10 companies subj¢¢i to the small
companies, regime.
The financial statemenls were approved by the Board on 26 July 2024 and signed on its behalf by
Tracey MeNally
Director
James Dobbs
Director
Th¢ notes on p2ge$ 9 to 14 form an integral part ofthese finaneial statements.
Page 8

Mid Ulster Community and Arts Trust Ltd.
(A company limited by guarantee)
Notes to the financial statements
for the year ended 31st October 2023
Accounting policies
The principal accounting policies are summarised below.
1.1. Basis of Accounting and assessment of going concern
The fmancial statements have been prepared in accordance with Accounting and Reporting by Charities-
Statements 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 Charities (Accounls and Reports) Regulations (Nl) 2015 and the Companies
Act 2006.
The charity constitutes a public benefit entity as defmed by FRS 102. Assets and liabilities are intially recognised
at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going
concern.
1.2. Ineoming 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..
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.
1.3. 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 charitable activities includes those aclivites undertaken to further the purposes of the charity and their
associated support costs.
Other expenditure represents those item5 not falling into any other heading.
Support costs are those functions that assist the work of the charity but do not directly undertake charitable
activities. Support costs include back office costs, fmance, personnel, payroll and governance costs which support
the charity's activities.These costs have been allocated between c05t of raising funds and expenditure on
charitable activities.
1.4. Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation is provided at rates calculated
to write off the cost or valuation less residual value of each asset over its expected useful life, as follows..
Leasehold properties
Fixtures, fittings and equipment
Straight line over the life of Ihe lease
200/0 Reducing balance
Page 9

Mid Ulster Community and Arts Trust Ltd.
(A company limited by guarantee)
Notes to the finaDeial statements
for the year ended 31st Oetober 2023
Donations and legacies
2023
Total
2022
Total
nrestricted
Donations
94
94
5,974
94
94
5,974
Income from Charitable aetivlties
Unreslrlcted Restrlcted
funds
runds
2023
Total
2022
Total
Arts programme
FODC Warni Space
FODC Camenl A Folk Opera
FODC COVID - Premises adaptstion fund
FODC Culture night fund
FODC Community Premises Support
Energia TyTone 3 Windfanns Community Benefit Fund
Slieve Divena Community Fund 2022
ESB Wind Farni CO￿￿￿nIty Fund
Department of Communities COVID Recovery Fund
The National Lottery - Together for Our Planet
Inishative Community Benefit Fund
Cregganconroe Community Benefit Fund
The Older People's Fund
Nalionwide Community Fund- Culture & Cornmunity
Community Foundation - Ullach
Facility hire
Cannen, The r￿St 60 years
Art classes
8,913
500
8,913
500
3,000
1,500
250
,050
,039
1,800
5,989
24,329
6,930
200
200
16,480
200
200
16,480
6,000
1,104
1,470
2,000
2,000
1,300
4,330
6,000
l.lQ4
1,470
2,000
2,000
,300
4,330
2,000
462
1,140
10,377
13,288
10,896
10,896
820
820
11,716
44,497
56.213
73,154
The charity availed of the FODC Website Development Programme and The Department of Financ¢ donation of ICT
equipment for reuse.
Page 10

Mid Ulster Community and Arts Trust Ltd.
(A company limited by guarantee)
Notes to the financial statements
for the year ended 31st October 2023
Other income
Unrestricted
funds
2023
Total
2022
Total
Bar income
Teen disco
The Addams Family production
Fundraising events
Heart of the Country - Arts partner
5.591
172
7,215
30,974
5,591
172
7.215
30,974
4.987
6,432
14,567
6.144
43.952
43,952
32,130
Expenditure on Raising funds
Yegr
2023
Total
Year
2022
Total
Unrestricted Restricted
funds
funds
Bar & disco costs
The Addams family production
Slaging fundraising events
15,250
1,806
7,866
15,250
3,806
7,866
15,955
2,000
24,922
2,000
26.922
15,955
Page 11

Mid Ulster Community and Arts Trust Ltd.
(A company limited by guarantee)
Notes to the financial statements
for the year ended 31st October 2023
Expenditure on Charitable activities
Other
Support
cost$
CharitablGov¢rnance
aetivities
eosts
2023
Tol81
2022
Tolal
Guid¢d walks programme
Wages & salaries
COVID-19 Recovery programme
Core operating costs -FODC
Core operating costs
Repairs & maintenance
Carnien, The first 60 years
Premises adaptation
Reimagine community space
Tutor cosrs
Culture night
Irish language focused aclivilies
Music events for older peoples
Tackling fast fashion
Chair pilate exercise classes
Wami Space provision
Health & safety capital programme
Lobby upgrade and space provision
Facade upgrade
Disabled bathroom table upgrade
Book Nook project
Hot desk facility
Governance costs
500
2,160
24,329
1,050
5,998
2,263
8,797
,558
2,000
5,200
3,050
8,250
200
15,790
5,283
200
15,790
5,283
640
200
640
200
280
1,200
462
5,310
3,530
1,470
1,300
500
9,113
19,034
2,463
2,000
3,530
,470
1,300
500
9,113
19,034
2,463
2,000
5,989
1,800
4,911
7,569
7,569
45,450
7,569
24,323
77,341
68,606
Other expenditure
Unrestricted Restricted
2023
Total
2022
Total
Donations
Handball Club - Arts partner
Bank charges
Lease amortisation
Depreciation
550
550
,500
6,144
755
2,777
539
2,777
5,107
539
2,777
5.107
8,973
8,973
11,176
Page 12

Mid Ulster Community and Arts Trust Ltd.
(A company limited by guarantee)
Notes to the financial statements
for the year ended 31st October 2023
Employees
Employment costs
2023
2022
Wages and salaries
8.250
5.000
Number of employees
The average monthly numbers of employees durin8 the year, calculated on the basis of full time equivalents, was as follows..
2023
2022
Number
Number
The charity considers ils key management persomel io comprise of the Trustees.
None of the rrusrees have been paid any remuneration or received any other benefits.
No tn￿tte5 expenses have been incurred.
Land and
Fixture
buildings leasehold fittings and
freehold property equipment
Tangible fixed assets
Total
Cost
At l Nov¢mb¢r 2022
At 31 October 2023
25,915
25,915
90,000
90,000
25,539
25,539
14l,454
141,454
DepreciAtlon
At l November 2022
Charge for the year
42,777
2,777
42,777
7,884
5,107
At 31 October 2023
45,554
5.107
50,661
Net book values
At 31 October 2023
25,915
44,446
20.432
90.793
At 31 October 2022
25,915
47,223
25,539
98,677
The tnarket value of the building is not applicable as the land on which the building is situated is oN￿ed by
St Patrick's thhdiocesan Trust Limited and its Use is restricted to that of a Conununity & ATts Centre.
The charity's lease with St. Patrick's has a remaining useful life of eighteen years and has a markel value of £90,000
as valued by an independanl valuer.
In October 2021, the Diocesan Prop¢ty Committee approved an extension of the lease agreement for an additional eight ye
Page 13

Mid Ulster Community and Arts Trust Ltd.
(A Company limited by guarantee)
Notes to the financial statements
for the year ended 31st October 2023
10.
Debtors
2023
2022
Debtors
VAT
FODC - Culture night
FODC - Community Premises Support
Slieve Divena CommLfftity Fund
2,837
2,290
841
5,989
1,300
1,800
2,837
12,220
11.
Creditors: amounts falling due
within one year
2023
2022
Creditors
The National Lottery Fund
Tesco Community Grant - jerseys
DtE COVID-19 Charity fund
Energia Tyrone 3 Windfanns cOn￿unity Benefit fund Hall lobby upgrade and space
Energia Tyrone 3 Windfanns Community Benefit fund Panlomine for All
Nationwide Community Fund - Cullure and Community
The Older People's Fund - exercise classes
Taxes and social security creditor
Accruals and deferred income
683
530
500
959
2,000
1,104
1,584
3,000
208
3,700
660
2,913
4,538
5,000
2,913
12,194
28,098
12. Company limited by guarantee
Mid Ulster Community and Arts Trust Ltd. is a company limited by guarantee and accordingly does not have a
share capital.
Every member of the company undertakes lo contribute such amount ￿ may be required not exceeding £1 to the
assecs of the charitable company in the event of its being wound up while he or She is a member, or within one
year after he or she ceases to be a member.
Page 14