Company Reglstratlon Number.. N1038954 Dromara Community Group IA company Ilffllt8d by guarantee, nol havlng a Share ¢apltall Annual Report and Unaudited Financial Statements for the flnancial year ended 31 December 2024 Daly Park & Company Ltd Chartered Accountants 4 Carnagie Stroot Lurgan Co. Armagh 8T66 6AS Northern Ireland
Dromara Community Group IA company limited by guarantee. not havlng a Share capltall CONTENTS Pagg Reference and Administrative Infomalion Trustees, Annual Report statemant of Trustees. Responsibilities Independent Examinefs Report Statement of Financial Activities Balance Sheet Note5 to the Financial Staternents 10-13 Supplementary Information relating to the Financial Statements 15
Dromara Community Group IA company limited by guarantee, not having a 5har8 capltall REFERENCE AND ADMINISTRATIVE INFORMATION Trustees Vaughan Byme Christine May Gemmell Terence Hanna Jacqueline Baird {Resigned 1 May 2024) John Baird William Grant Cannon Keith Ineson {Resigned 1 May 20241 Richard Macmillan (Resigned 1 May 20241 Joan Browne Nathan Middaugh (Appointed 1 May 20241 Wensley Slafford Chalrperson Robert Joseph Brian Hunter Company Secretary Sharron Milner (Appointed 1 May 20241 Company Reglstratlon Number N1038954 Registered Office Lagan Park Centre 28a Hillsborough Road Dromara Co. Down 8T25 28L Northem Ireland Principal Address 28A Hillsborough Road Dromara Co. Down BT25 2BL Northem Ireland Independent Examiner Daly Park & Company Ltd Chartered Accountants 4 Camegie Street Lurga Co. Amiagh B T66 6AS Northern Ireland Prlnclpal Bankers Ulster Bank 1A Main Street Ballynahinch Co. Down BT24 8AP Northem Ireland
Dromara Community Group IA company Ilmited by guarantee, not havlng a share capital) TRUSTEES. ANNUAL REPORT for the financial year ended 31 December 2024 The Iruslees present their Trustees, Annual Report, combining the Dlr8clois' Report and Trustees, Report, and the unaudited financial slalemenls for the financial year ended 31 Decernber 2024. The financial statements are prepared in accordance with the Companies Act 2006. FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland" and Accounting and Reporting by Charities., Slalemenl of Recommended Practice applicable lo charities preparing their financial slalemenls in accordance with the Financial Reporting Standard applicabl8 in the UK and Republic of Ireland IFRS 1021. The Trustees, Report contalns the information required to be provided in the Trustees, Annual Report under the Stalemenl of Recommended Practice ISORPI guidelines. The Iruslees of the company are also charity Iruslees for the purpose of charity law and under the company's conslilulion are known as members of the board of Iruslees. In this report the Iruslees of Dromara Community Group pr8sent a summary of ils purpose, governance. activities, achievements and fInanS for the financial financial year 31 December 2024. The company Is a reglslered charity and hence the report and results are presented in a form which complies with the requirements of the Companies Act 2006 and, although not obliged lo comply with the Slalemenl of Recommended Practice applicable in the UK and Republic of Ireland FRS 102. the organisalion has implemented its recommendations where relevant in these financial statements. Principal Actlvity Other Social Work Actialies wllhout accommodation not elsewhere classified. Structure, Govemance and Managemant Structure Dromara Comrnunily Group is a company limited by gu8ranlee. It is govemed by ils memorandum and articles of association dated 20th March 2013. The company is also registered as a charity with HM revenue and Customs undei ref XR39197 and has yel lo be called lor registration by the Gharily Commission for Northern Ireland. The company is under conlrol of the directors who are, therefore, acting trustees for the charity. Public Benefit The benefits which flow from the purpose include reducing rural isolation among residents, enabling residents lo develop supportive social nehvorks, supporting residents to develop new knowledge and skills and providing opportunits'es to enjoy local facilities, improve social cohesion and maintain positive mental and physical health. These benefits will be evidence through word-of-moulh and other means of feedback such as online polls in social media, completing SUeys, and commenlslconversations with local residents including suggestions for future activities and events. In carrying out evfynls and activiti¢s including providing facilities for sport, there is always a risk to parb'cipanls howev8r, we 8nsure appropriate policies and training for activity leaders and volunteers that m8inl8in safe standards which ensure the benefits outweigh and miligale risks. The organisations beneficiaries include local residents across three boroughs for all age groups trom under fives lo over 65 years old irrespective of age, gender. ethni¢ origin, sexual orientation. elc. A private benefit stemming from our activities includes stall holders gaining 2 wider customer base and activity Igaderslgroups broadening their audience profile. Howevgr, this is incidental but necessary to the success and growth of the organisalion's purpose. Review of Activities, Achievements and Performance The principal acllvlly of the Charity is to provide facilitie5 and create opportunities for coming together lo meet the needs of the local community of Drornara Village and surrounding dislricls wilhoul distinction to age, sex, race, religious or other opinion. Flnancial Results Al the end of the financial year the company has assets of £158,93212023 £160,823) and liabilities of £661 (2023 £6011. The nel assets of the company have decreased by £{1,951). Reseryos Position and Policy The trustees conts'nue lo monitor and update thelr reserve8 policy in order lo establish the level of reserves that are required lo continue lo provide support and investment into all the projects for the next e1ve months.
Dromara Community Group IA company limited by guarantee, not having a Share capitall TRUSTEES, ANNUAL REPORT for the finanoal year ended 31 December 2024 Trustees The Irusto&s who served throughout the financial year, except as noted. were as follows.. Vaughan Byme Christine May Gemmell Terence Hanna Jacqueline Baird (Resigned 1 May 2024) John Baird William Grant Cannon Keith Ineson (Resigned 1 May 20241 Richard Macmillan (Resigned 1 May 2024) Joan BFowne Nathan Middaugh (Appointed l May 20241 Wensley Stafford In accordance with the Articles of Association, the Injslees retire b! rotation and. being 81igiblg, offei themselves for re-election. The secretary who served during the financial year was.. Sharron Milner (Appointed 1 May 2024) Compliance with Sector-wide Legislation and Standards The company engages pro-actively with legislation, standards and codes which are developed for the sector. Dromara Community Group subscrib98 lo and is compliant with the following= The Companies Act 2006 The Charities SORP IFRS 1021 Approved by the Board of Trustees on ql April 2025 and signed on its behalf by- Christine May Gemm911 Director
Dromara Community Group IA company limited by guarantee, not hèving a Sharè capital) STATEMENT OF TRUSTEES. RESPONSIBILITIES for the financial year ended 31 December 2024 The tTuslees, who are also director5 of Dromara Community Group for the purposes of company law, are responsible for preparirlg Ihe financial statements in accordance with applicable law and regulalions. Company law requires the trustees as the diiectors to prepare financial statements for each financial year. Under that law the Irusleos have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Praclice (United Kingdom Accounting Standards ancl applicable lawl including FRS 102 "The Financial Reporting Standard 8pplicable in the UK and Republic of Iland, Section 1A (Small Enliliesl. Under company law the Iruslees fflust not approve the financial slalemenls unless they are satisfied that they give a true and fair view of Ihe st3te of affairs ol the company and of the surplus or deficit of the company for Ihal period. In preparing these financial slalernenls. the trustees are required to.. select suitable accounting policies and apply them consistently., make judgements and estimates that are reasonable and prudent-, state whether the financial statements have been prepared in 8ccordance with the relevant flnanci81 reporbng framework, identify those slandards, and note the effect and the reasons for any rnalerial departure from those standards,. and prepare the financial slalements on the going concem basis unless it is inappropriate lo prgsume that the cotnpany wlll continue in operation. The Iruslees confirm that they have complied with the above requirements in preparing the financial statements. The trustees are responsible for keeping adequate accounting records Ihal are sufficient to show and explain the company's tran58clions and disclose with reasonable accuracy at any lime the financial position of the company and enable Ihern to ensure that the financial statements comply with Ine Companies Act 2006. They are also responsible for safeguarding the assets of the company and hern for Éaking reasonable steps ft)r the prevention and detection of fraud and other irregularities. Approved by the Board of Trustees on 11 April 2025 and signed on its behalf by.. Christine May Gemmèll Director
Dromara Community Group IA company lirnited by guarantee, not havlng a Share ¢apltall INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES OF DROMARA COMMUNITY GROUP I have examined the financial slalemenls of the company for the financial year ended 31 December 2024, which comprise the Statement ol Financial Activities lincorporaling an Income and Expenditure Accounll, the Balance Sheet and the related notes. This report is made solely lo the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. My work has been undertaken so that I might compile the financial statements Ihal I have been engaged lo compile, report lo the Board of Trustees that I have done so, and slate those matters Ihal I have agreed lo slate to them in this report and for no other purpose. To the fullest extent permitted by law. I do not accept or assume responsibility lo anyone other than the company and the company's members. as a body, for my work, or lor this report. Respectlve responslbllities of trustees and examiner The Company's Iruslees (who are also the directors of the company for the purposes of company lawl are responsible for the preparation of the financial slalemenls in accordance with the requirements Df the Companies Act 2006. The company's trustees consider that an audit is not required for this financial year and that an independent exarninalion is required. It is my responsibility lo.. examine the financial stalernenls under section 145 of the Act.. and slate whether particular matters have come to my attention. Basis of independent examinor's report My examination was carriad out in a¢¢ordance with the general Directions given by the Gharity Commission. An examination includes a review of the accounting records kept by the company and a comparison of the ffnanclal slalemenls presented with those records. It also includes consideration of any unusual items or disGlosure5 In the financial slalemenls and seeking explanations from the trust@es conc8rning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as lo whether the accounts present a 'lrue and fair. view and the report is limited io those matters s&1 OLSI in the statement below. In conne¢tion with my exarnination, no matter has come to my allenlion which gives me cause lo believe that in, any material respect.. accounting records were not kept in accordance with section 386 of the Companigs Act 2006 the financial slalemenls do not accord with those accounting records the financial slalements do not comply with the accounting requirements of the Charities Act Ihg financial statements have not been ppared In accordance with the Statement of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Stsndard applicable i th& UK and Republic of Ireland IFRSI 021 there is further infomation needed for a proper understanding of the accounts lo be reached. Indepgndgnt gxaminer's statement I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this rep In rder to enable a proper understanding of the Iinancial statements lo be reached. DA Ch RK & COMPANY LTD d Accountants gie Street er Lurgan Co. Armagh BT66 6AS Northern Ireland Datg: 11 Aprll 2025
Dromara Community Group IA eompany Ilrnited by guaraTrte8, not havlng a share capltall STATEMENT OF FINANCIAL ACTIVITIES Iln¢orporating an Income and Expènditure Account) for the financial year ended 31 December 2024 Unrestricted Rastrlcted Funds Funds 2024 2024 Total unstrICted Restricted Funds Funds Funds 2024 2023 2023 Total Funds 2023 Notes Incoming Resources Voluntary Incomè Activities for g8neraling funds 10.040 10,040 5.060 12,435 12,435 2,940 5,060 2,940 Total Incomlng rasourcas 5,060 10.040 15,100 2,940 12,435 15.375 Resources Expended Charitsble activities 5,133 11,918 17,051 8.933 6,559 15,492 Net incomlngloutgoing resources before transfers 173} 11,8781 11.9511 15,9931 5.876 11171 Gross transfers between funds 4,176 14,176) Net movement in funds for the financial year {731 {1.878} 11.9511 11,8171 1,700 11171 Rèconclliatlon ot funds.. Total fund5 beginning of the year 11 158.222 2.000 160.222 160,039 300 160,339 Totsl funds atthg ond of the year 158.149 122 158.271 158.222 2.000 160,222 The Slalement of Financial Aclivilies includes all gains and losses recognised in the ffnancial year. All income and expenditure relalo lo conts'nuing acuvilies. The notes on pages 10 to 13 fom part ol the financial slalemenls
Dromara Community Group IA company limitèd by guarantee, not having a share capital) Company Number-. N1038954 BALANCE SHEET as al 31 December 2024 2024 2023 Notes Fixed Assets Tangible assets 130.098 131,621 Currpnt Assets Debtors Cash at bank and in hand 420 28,414 140 29.062 28,834 29.202 Creditors- Amounts falling due within one year Net Current Assets 16611 (601) 28,173 28,601 Total Assets less Current Liabilities 158,271 160,222 Funds Restricted Ist funds General fund (unrestricted) 122 158,149 2,000 158.222 Total funds 11 158,271 160,222 These financial slaternenls have been prepared in accordance with the special provisions rolaling to small companies within Part 15 of the Companies Act 2006. For the financial year ended 31 December 2024 the company was enliiled lo exemption from audit under Section 477 of the Companies Act 2006,. and no notice has been deposited under seclion 478. The Iruslees conlirm th81 tre members have not required the company lo obtain an audit of its financial statemen15 for the financial year in question in accordance with section 476 of the Companies Act 2006. The trustees acknowledge their responsibilitses br ensuring that the cornpany keeps accounting records which comply with section 386 and for preparing financial statements which give 8 true and fair view of the 51ale of affairs of the company as al the end of Ihe financial year and of ils profil and loss for the financial year in accordance with the requirements of sections 394 and 395 arTrd which olhenvise comply with In8 requirements of the Companies Act 2006 rolaling to financial slalemen¥s. so far as applicable lo Ihe company. The financial statements have been prepared in accordance with the provisions applicable lo COpanieS subject to the small companies, regime and in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" applying Section 1A of that Standard. Approved by the Board of Trustees and authorised for issue on 11 April 2025 and signed on its behalf by vtr Christine May Gemmell Director The notes on pages 10 lo 13 form part of the financial statements
Drornara Community Group IA company Ilmlted by guarantee, not havlng a shar8 capitall NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 December 2024 GENERAL INFORMATION Dromara Community Group is a company limited by guarantee incorporated in Northem Ireland. The registered office of the company is Lagan Park Cenlre. 28a Hillsborough Road, Dromara, Co. Oown, B T25 28L, Northern Ireland which is also the principal place of business. of the company. The financial 5121eTnenls have been presented in Pound 1£) which is also the functlonal currency of the company. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The following accounting policies have been applled consistently in dealing with i18ms which are considered material in relation lo the charity's financial slalements. statomgnt of compllance The financial slalemenls of the company for the financial yoar ended 31 December 2017 have been prepared on the going concern basis and in accordance with the Slalem8nl of Recommended Practice ISORPI "A¢¢ounling and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland FRS 102 applying Section 1A of that Standard. Incoming Resources Incom8 is r@cognised by Inclusion In the Statement of Financial Activities only when the company is legally entitled lo the income, performance conditions attached lo the Ilemlsl of income have been mel, the amounts involved can be measured with sufficient reliability and il is probable that the income will be received by the company. Resources Expended Expenditure is analysed between costs of charitable activities and raising funds. The costs of each activity are separately accumulated and disclosed, and analysed according lo their major CDmponenls. Expenditure is recognised when a legal or constructive obligation exists as 8 result of a past event, a transfer of econornic benefits is required in settlement and the amount of the obligation can be reliably measured. Support costs a those functions that assist the work of the company bul cannot be attributed to one activity. Such costs are allocated to acts'vities in proportion lo stsff lime spent 01 other suitable measure for each activity. Tanglble ftxed assets and depreclatlon Tangible fixed assets are stal&d al cost or al valuation. less aecumulaled depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible fixed assets, less their estimated residual value, over their expected useful lives as follows.. Land and buildings freehold Fixtures, fittings and @quipmenl 0.50A Slraighl Ilne 20Yo Straight line Debtors Debtors are recognised al the settlement amount due after any discount offered. Prepayments are valued at the amount prepaid nel of any trade discounts due. Income recognised by the company from government agencies and other co-funders, but not yel received at financial year end, is included in debtors. Cash at bank and In hand Cash al bank and in hand comprises cash on deposit al banks requiring le55 than three month5 notice of withdrawal. Taxatlon and deferred taxation No current or deferred taxation arises as the company has been granted charitable exemption. Irrecoverab5e valued added lax is expensed as incurred. INCOME DONATIONS AND LEGACIES Unrestricted Restricted Funds Funds 2024 2023 Voluntsry Income 10,040 10,040 12,435 10
continued Dromara Community Group IA company Ilmited by guaiantee, not havlng a 5har8 capital) NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 DeGember 2024 OTHER TRADING ACTIVITIES Unrestricted Restricted Fund5 Funds 2024 2023 Activities lo Generate funds 5,060 5,060 2.940 EXPENDITURE CHARITABLE ACTIVITIES Direct Costs other Costs Support Costs 2024 2023 Cost of Charitable Activities 1,873 15,178 17,051 15.492 SUPPORT COSTS Charitsbla Activitiès 2024 2023 Repairs and maintenance Bank charges Office expenses Accountancy Fees Fundrising Expenses and Events 4.827 42 2,605 760 6.944 4,827 42 2,605 760 6,944 692 40 3,397 675 9,165 15,178 15.178 13,969 ANALYSIS OF SUPPORT COSTS 2024 2023 Repairs and maintenance Bank charges Office expenses Accountancy Fees Fundrising Expenses and Events 4,827 42 2,60S 760 6,944 692 40 3,397 675 9,165 15,178 13,969 NET INCOMING RESOURCES 2024 2023 Net Incoming Resources are statgd after charylngl{credltlngl'. Depreciation of tangible assets 1,523 1,523 11
continued Dromara Community Group IA ¢ompany Ilmited by yuarantee, 0t havlng a share capital) NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 December 2024 TANGIBLE FIXED ASSETS Land and Fixtures, buildings fittings and freehold equipment Total Cost Al 31 December 2024 136.266 4.969 141,235 Depreclatlon Al 1 January 2024 Charge lor the financial year 5,983 681 3,631 842 9,614 1,523 Al 31 December 2024 6,664 4,473 17,137 Net book value Al 310ecember 2024 129,602 496 130,098 Al 31 December 2023 130,283 1,338 131,621 Lisburn Borough Council holds charge over lands and premises of the company. The charge was created on 0910212001. DEBTORS 2024 2023 Prepayments and accrued income 420 140 CREDITORS Amounts falling due wlthin one year 2024 2023 Accruals and deferred income 661 601 10. RESERVES 2024 2023 Al the beginning of the year Deficit for the financial year 160,222 11,951) 160.339 1117} Al the end ol the year 158,271 160,222 11. FUNDS 11.1 RECONCILIATION OF MOVEMENT IN FUNDS Unrestrlcted Restrlcted Funds Funds Totsl Funds Al 1 January 2023 Movement during the financial year 160.039 (1.8171 300 1.700 160,339 11171 Al 31 Deeember2023 Movement during th8 ffnancial year 158.222 {731 2.000 11,8781 160,222 11,9511 At 31 December 2024 158.149 122 158,271 12
contlnued Dromara Community Group IA cornpany Ilmited by guarantee, not havlng a share capltall NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 December 2024 11.2 ANALYSIS OF MOVEMENTS ON FUNDS Balance 1 January 2024 Income Expendlture Transfgrs Balance between 31 December funds 2024 Restrlcled funds R8stri¢led - LCCC Reslriclod - DAERA Restricted- KNIB 2.000 8,085 1,343 612 9,848 1,580 490 237 12371 122 2,000 1 Q,040 11,918 122 Unrestrlcted funds Unreslricled General 158.222 5,060 5,133 158,149 Total funds 160,222 15,100 17.051 158,271 12. STATUS The company is limited by guarantee not having a share capital. The liabilty of the members is limited. Every member of the company undertakes lo contribute to the assets of the company in the event of ils being wound up while they are rnembers, or within one year theroafter, for the payment of the debts and liabilities of the company contracted befo they ceased lo be members, and the costs, charges and expenses of winding up, and for the adjuslmenl of the rights of the contributors amon9 themselves, such arnounl a5 may be required. not exceeding £ 1. 13. POST-BALANCE SHEET EVENTS There havo been no significant events affecting the Charity since the financial year-end. 13
DROMARA COMMUNITY GROUP IA company limited by guarantee, not havlng a 5harfj Gapltall SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2024 14
Drornara Community Group IA company Ilmlted by gvarantee, not havlng a sharè capltall SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS Operating Slalemenl for the financial year ended 31 December 2024 2024 2023 Income 15,100 15,375 Cost of generatlng funds Fundraising Expenses 6.944 6,615 6,944 6,615 Gross surplus 8,156 8,760 Expenses Insurance Light and heal Repairs and maintenance Printing, postage and stationery Telephone Accountancy Bank charges Depreciation Charitable donations 727 1,260 4,827 417 201 760 42 1,523 350 1.136 1,844 692 30 387 675 40 1,523 2,550 10,107 8.877 Net deficit 11,9511 11171 The supplementary information does not form part ol the financial statements 15