Company Registration Number: NI038954
Dromara Community Group (A company limited by guarantee, not having a share capital) Annual Report and Unaudited Financial Statements for the financial year ended 31 December 2025
Daly Park & Company Ltd Chartered Accountants 4 Carnegie Street Lurgan Co. Armagh BT66 6AS Northern Ireland
Dromara Community Group (A company limited by guarantee, not having a share capital) CONTENTS
| Page | |
|---|---|
| Reference and Administrative Information | 3 |
| Trustees' Annual Report | 4-5 |
| Statement ofTrustees' Responsibilities | 6 |
| Independent Examiner's Report | 7 |
| Statement of Financial Activities | 8 |
| Balance Sheet | 9 |
| Notes to the Financial Statements | 10 - 13 |
| SupplementaryInformationrelatingtotheFinancialStatements | 15 |
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Dromara Community Group (A company limited by guarantee, not having a share capital) REFERENCE AND ADMINISTRATIVE INFORMATION
Trustees
Vaughan Byrne Christine May Gemmell Terence Hanna John Baird William Grant (Resigned 9 November 2025) Joan Browne Nathan Middaugh Wensley Stafford
Chairperson Company Secretary Company Registration Number Registered Office and Principal Address
Independent Examiner
Robert Joseph Brian Hunter
Sharron Milner
NI038954
Lagan Park Centre 28a Hillsborough Road Dromara Co. Down BT25 2BL Northern Ireland Daly Park & Company Ltd Chartered Accountants 4 Carnegie Street Lurgan Co. Armagh BT66 6AS Northern Ireland
Principal Bankers
Ulster Bank 1A Main Street Ballynahinch Co. Down BT24 8AP Northern Ireland
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Dromara Community Group (A company limited by guarantee, not having a share capital) TRUSTEES’ ANNUAL REPORT for the financial year ended 31 December 2025
The trustees present their Trustees' Annual Report, combining the Directors' Report and Trustees' Report, and the unaudited financial statements for the financial year ended 31 December 2025.
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: Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
The Trustees’ Report contains the information required to be provided in the Trustees' Annual Report under the Statement of Recommended Practice (SORP) guidelines. The trustees of the company are also charity trustees for the purpose of charity law and under the company's constitution are known as members of the board of trustees.
In this report the trustees of Dromara Community Group present a summary of its purpose, governance, activities, achievements and finances for the financial financial year 31 December 2025.
The company is a registered 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 to comply with the Statement of Recommended Practice applicable in the UK and Republic of Ireland FRS 102, the organisation has implemented its recommendations where relevant in these financial statements.
Principal Activity
Other Social Work Acticities without accommodation not elsewhere classified.
Structure, Governance and Management
Structure
Dromara Community Group is a company limited by guarantee. It is governed by its memorandum and articles of association dated 20th March 2013. The company is also registered as a charity with HM revenue and Customs under ref XR39197 and has yet to be called for registration by the Charity Commission for Northern Ireland.
The company is under control 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 to develop supportive social networks, supporting residents to develop new knowledge and skills and providing opportunities to enjoy local facilities, improve social cohesion and maintain positive mental and physical health. These benefits will be evidence through word-of-mouth and other means of feedback such as online polls in social media, completing surveys, and comments/conversations with local residents including suggestions for future activities and events. In carrying out events and activities including providing facilities for sport, there is always a risk to participants however, we ensure appropriate policies and training for activity leaders and volunteers that maintain safe standards which ensure the benefits outweigh and mitigate risks. The organisations beneficiaries include local residents across three boroughs for all age groups from under fives to over 65 years old irrespective of age, gender, ethnic origin, sexual orientation, etc. A private benefit stemming from our activities includes stall holders gaining a wider customer base and activity leaders/groups broadening their audience profile. However, this is incidental but necessary to the success and growth of the organisation's purpose.
Review of Achievements and Performance
The principal activity of the Charity is to provide facilities and create opportunities for coming together to meet the needs of the local community of Dromara Village and surrounding districts without distinction to age, sex, race, religious or other opinion.
Financial Results
At the end of the financial year the company has assets of £157,826 (2024 - £158,932) and liabilities of £661 (2024 - £661). The net assets of the company have decreased by £(1,106).
Reserves Position and Policy
Reserves Policy
The trustees continue to monitor and update their reserves policy in order to establish the level of reserves that are required to continue to provide support and investment into all the projects for the next twelve months.
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Dromara Community Group
(A company limited by guarantee, not having a share capital)
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TRUSTEES’ ANNUAL REPORT
for the financial year ended 31 December 2025
Trustees
The trustees who served throughout the financial year, except as noted, were as follows:
Vaughan Byrne Christine May Gemmell Terence Hanna John Baird William Grant (Resigned 9 November 2025) Joan Browne Nathan Middaugh Wensley Stafford
In accordance with the Articles of Association, the trustees retire by rotation and, being eligible, offer themselves for re-election.
The secretary who served during the financial year was:
Sharron Milner
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 subscribes to and is compliant with the following: - The Companies Act 2006 - The Charities SORP (FRS 102)
Approved by the Board ofra) 20 April 2026 and signed on its behalf by: Christine May Gemmell Director
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(A company limited by guarantee, not having a share capital) STATEMENT OF TRUSTEES' RESPONSIBILITIES for the financial year ended 31 December 2025
Dromara Community Group
The trustees, who are also directors of Dromara Community Group for the purposes of company law, are responsible for preparing the financial statements in accordance with applicable law and regulations.
Company law requires the trustees as the directors to prepare financial statements for each financial year. Under that law the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law) including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A (Small Entities). Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the surplus or deficit of the company for that period.
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In preparing these financial statements, 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 accordance with the relevant financial reporting framework, identify those standards, and note the effect and the reasons for any material departure from those standards; and
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- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in operation.
The trustees confirm that they have complied with the above requirements in preparing the financial statements.
The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the Board of Trustees on 20 April 2026 and signed on its behalf by:
Director
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Dromara Community Group (A company limited by guarantee, not having a share capital) INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES OF DROMARA COMMUNITY GROUP
| have examined the financial statements of the company for the financial year ended 31 December 2025, which comprise the Statement of Financial Activities (incorporating an Income and Expenditure Account), the Balance Sheet and the related notes. This report is made solely to 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 | might compile the financial statements that | have been engaged to compile, report to the Board of Trustees that | have done so, and state those matters that | have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, | do not accept or assume responsibility to anyone other than the company and the company's members, as a body, for my work, or for this report. Respective responsibilities of trustees and examiner The company's trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006. The company's trustees consider that an audit is not required for this financial year and that an independent examination is required. It is my responsibility to: - examine the financial statements under section 145 of the Act; and - state whether particular matters have come to my attention. Basis of independent examiner's report My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the company and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements 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 no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below. In connection with my examination, no matter has come to my attention which gives me cause to believe that in, any material respect: - accounting records were not kept in accordance with section 386 of the Companies Act 2006 - the financial statements do not accord with those accounting records - the financial statements do not comply with the accounting requirements of the Charities Act - the financial statements have not been prepared in accordance with the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) - there is further information needed for a proper understanding of the accounts to be reached.
Independent examiner's statement | have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
Ciara— é | DALY PARK & COMPANY LTD Chartered Accountants 4 Carnegie Street Lurgan Co. Armagh BT66 6AS Northern Ireland
Date: 20 April 2026
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Dromara Community Group (A company limited by guarantee, not having a share capital) STATEMENT OF FINANCIAL ACTIVITIES
(Incorporating an Income and Expenditure Account)
for the financial year ended 31 December 2025
| Unrestricted | Restricted | Total | Unrestricted | Restricted | Total | ||
|---|---|---|---|---|---|---|---|
| Funds | Funds | Funds | Funds | Funds | Funds | ||
| 2025 | 2025 | 2025 | 2024 | 2024 | 2024 | ||
| Notes | £ | £ | £ | £ | £ | £ | |
| Incoming Resources | |||||||
| Voluntary Income | 3.1 | - | 10,610 | 10,610 | - | 10,040 | 10,040 |
| Activities for generating | 3:2 | 4,986 | - | 4,986 | 5,060 | - | 5,060 |
| funds | |||||||
| Total incoming resources | 4,986 | 10,610 | 15,596 | 5,060 | 10,040 | 15,100 | |
| Resources Expended | |||||||
| Charitable activities | 41 | 6,928 | 9,774 | 16,702 | 5,133 | 11,918 | 17,051 |
| Net incoming/outgoing | (1,942) | 836 | (1,106) | (73) | (1,878) | (1,951) | |
| resources before transfers | |||||||
| Gross transfers between | - | - | - | - | - | - | |
| funds | |||||||
| Net movement in funds for | (1,942) | 836 | (1,106) | (73) | (1,878) | (1,951) | |
| the financial year | |||||||
| Reconciliation of funds: | |||||||
| Total funds beginning ofthe | 11 | 158,149 | 122 | 158,271 | 158,222 | 2,000 | 160,222 |
| year | |||||||
| Total funds at the end of | 156,207 | 958 | 157,165 | 158,149 | 122 | 158,271 | |
| theyear |
The Statement of Financial Activities includes all gains and losses recognised in the financial year. All income and expenditure relate to continuing activities.
The notes on pages 10 to 13 form part of the financial statements
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Dromara Community Group (A company limited by guarantee, not having a share capital) Company Number: NI038954 BALANCE SHEET as at 31 December 2025
| 2025 | 2024 | ||
|---|---|---|---|
| Notes | £ | 22 | |
| FixedAssets | |||
| Tangible assets | 7 | 129,663 | 130,098 |
| Current Assets Debtors Cash atbankand in hand |
8 | 421 27,742 |
420 28,414 |
| 28,163 | 28,834 | ||
| Creditors: Amounts fallingduewithinoneyear | 9 | (661) | (661) |
| NetCurrentAssets | 27,502 | 28,173 | |
| Total Assets less Current Liabilities | 157,165 | 158,271 | |
| Funds Restricted trustfunds |
958 | 122 | |
| General fund (unrestricted) | 156,207 | 158,149 | |
| Totalfunds | 11 | 157,165 | 458,271 |
These financial statements have been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006. For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006; and no notice has been deposited under section 476.
The trustees confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.
The financial statements have been prepared in accordance with the provisions applicable to companies 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 20 April 2026 and signed on its behalf by
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Christine May Gemmell
Director
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oeThe notes on pages 10 to 13 form part of the financial statements 9
Dromara Community Group (A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 December 2025
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GENERAL INFORMATION Dromara Community Group is a company limited by guarantee incorporated in Northern Ireland. The registered office of the company is Lagan Park Centre, 28a Hillsborough Road, Dromara, Co. Down, BT25 2BL, Northern Ireland which is also the principal place of business of the company. The financial statements have been presented in Pound (£) which is also the functional currency of the company.
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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the charity's financial statements.
Statement of compliance
The financial statements of the company for the financial year ended 31 December 2017 have been prepared on the going concern basis and in accordance with the Statement of Recommended Practice (SORP) "Accounting 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
Income is recognised by inclusion in the Statement of Financial Activities only when the company is legally entitled to the income, performance conditions attached to the item(s) of income have been met, the amounts involved can be measured with sufficient reliability and it 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 to their major components. Expenditure is recognised when a legal or constructive obligation exists as a result of a past event, a transfer of economic benefits is required in settlement and the amount of the obligation can be reliably measured. Support costs are those functions that assist the work of the company but cannot be attributed to one activity. Such costs are allocated to activities in proportion to staff time spent or other suitable measure for each activity.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or at valuation, less accumulated 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 0.5% Straight line Fixtures, fittings and equipment 20% Straight line
Debtors
Debtors are recognised at the settlement amount due after any discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Income recognised by the company from government agencies and other co-funders, but not yet received at financial year end, is included in debtors.
Cash at bank and in hand
Cash at bank and in hand comprises cash on deposit at banks requiring less than three months notice of withdrawal.
Taxation and deferred taxation
No current or deferred taxation arises as the company has been granted charitable exemption. Irrecoverable valued added tax is expensed as incurred.
| 3. | INCOME | ||||
|---|---|---|---|---|---|
| 3.1 | DONATIONS AND LEGACIES | Unrestricted | Restricted | 2025 | 2024 |
| Funds | Funds | ||||
| £ | £ | £ | £ | ||
| VoluntaryIncome | - | 10,610 | 10,610 | 10,040 |
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continued
Dromara Community Group
(A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 December 2025
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||||||||||
|---|---|---|---|---|---|---|---|---|
|3.2|OTHER|TRADING|ACTIVITIES|Unrestricted|Restricted|2025|2024|
|Funds|Funds|
|£|£|=|£|
|Activities|to|Generate|funds|4,986|-|4,986|5,060|
|4.|EXPENDITURE|
|4.1|CHARITABLE|ACTIVITIES|Direct|Other|Support|2025|2024|
|Costs|Costs|Costs|
|£|£|£|£|£|
|Cost|of|Charitable|Activities|-|2,385|14,317|16,702|17,051|
|4.2|SUPPORT COSTS|Charitable|2025|2024|
|Activities|
|£|£|£|
|Repairs|and|maintenance|3,322|3,322|4,827|
|Bank|charges|38|38|42|
|Office|expenses|2,680|2,680|2,605|
|Accountancy|Fees|760|760|760|
|Fundraising|Expenses|and|Events|7517|7,517|6,944|
|14,317|14,317|15,178|
|5.|ANALYSIS|OF|SUPPORT|COSTS|
|2025|2024|
|£|£|
|Repairs|and|maintenance|3,322|4,827|
|Bank|charges|38|42|
|Office|expenses|2,680|2,605|
|Accountancy|Fees|760|760|
|Fundraising|Expenses|and|Events|7,517|6,944|
|14,317|15,178|
|6.|NET|INCOMING|RESOURCES|2025|2024|
|£|£|
|Net|Incoming|Resources|are|stated|after|charging/(crediting):|
|Depreciation|of tangible|assets|1,985|1,523|
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continued
(A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 December 2025
Dromara Community Group
| 7. | TANGIBLE FIXED ASSETS | |||
|---|---|---|---|---|
| Land and | Fixtures, | Total | ||
| buildings _ | fittings and | |||
| freehold | equipment | |||
| £ | £ | £ | ||
| Cost | ||||
| At 1 January 2025 | 136,266 | 4,969 | 141,235 | |
| Additions | - | 1,550 | 1,550 | |
| At 31 December 2025 | 136,266 | 6,519 | 142,785 | |
| Depreciation | ||||
| At 1 January 2025 | 6,664 | 4,473 | 11,137 | |
| Charge for the financial year | 681 | 1,304 | 1,985 | |
| At 31 December 2025 | 7,345 | 5,777 | 137122 | |
| Net book value | ||||
| At 31 December 2025 | 128,921 | 742 | 129,663 | |
| At 31 December 2024 | 129,602 | 496 | 130,098 | |
| Lisburn Borough Council holds charge over lands and premises of the company. | The charge was | created on | ||
| 09/02/2001. | ||||
| 8. | DEBTORS | 2025 | 2024 | |
| £ | £ | |||
| Prepayments and accrued income | 421 | 420 | ||
| 9. | CREDITORS | 2025 | 2024 | |
| Amounts falling due within one year | £ | £ | ||
| Accruals and deferred income | 661 | 661 | ||
| 10. | RESERVES | |||
| 2025 | 2024 | |||
| £ | £ | |||
| At the beginning ofthe year Deficit forthe financial year |
158,271 (1,106) |
160,222 (1,951) |
||
| At the end ofthe year | 157,165 | 158,271 | ||
| 11. | FUNDS | |||
| 11.1 | RECONCILIATION OF MOVEMENT IN FUNDS | Unrestricted | Restricted | Total |
| Funds | Funds | Funds | ||
| £ | £ | £ | ||
| At 1 January 2024 | 158,222 | 2,000 | 160,222 | |
| Movement during the financial year | (73) | (1,878) | (1,951) | |
| At 31 December 2024 | 158,149 | 122 | 158,271 | |
| Movement during the financial year | (1,942) | 836 | (1,106) | |
| At31December2025 | 156,207 | 958 | 157,165 |
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Dromara Community Group (A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 December 2025
| 11.2 | ANALYSIS OF MOVEMENTS ON FUNDS | ANALYSIS OF MOVEMENTS ON FUNDS | ||||
|---|---|---|---|---|---|---|
| Balance | Income | Expenditure | Transfers | Balance | ||
| 1 January | between | 31 December | ||||
| 2025 | funds | 2025 | ||||
| 5 | £ | £ | 5 | £ | ||
| Restricted funds | ||||||
| Restricted - LCCC | 237 | 9,140 | 9,140 | (237) | - | |
| Restricted - DAERA |
(237) | - | - | 237 | - | |
| Restricted - KNIB | 122 | 1,470 | 634 | - | 958 | |
| 122 | 10,610 | 9,774 | - | 958 | ||
| Unrestricted funds | ||||||
| Unrestricted General | 158,149 | 4,986 | 6,928 | - | 156,207 | |
| Totalfunds | 158,271 | 15,596 | 16,702 | - | 157,165 |
- STATUS
The company is limited by guarantee not having a share capital.
The liability of the members is limited.
Every member of the company undertakes to contribute to the assets of the company in the event of its being wound up while they are members, or within one year thereafter, for the payment of the debts and liabilities of the company contracted before they ceased to be members, and the costs, charges and expenses of winding up, and for the adjustment of the rights of the contributors among themselves, such amount as may be required, not exceeding £ 1.
13. POST-BALANCE SHEET EVENTS
There have been no significant events affecting the Charity since the financial year-end.
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DROMARA COMMUNITY GROUP (A company limited by guarantee, not having a share capital)
SUPPLEMENTARY INFORMATION
RELATING TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2025
SF
Dromara Community Group
(A company limited by guarantee, not having a share capital) SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS Operating Statement
for the financial year ended 31 December 2025
| 2025 | 2024 | |
|---|---|---|
| £ | E | |
| Income | 15,596 | 15,100 |
| Cost of generating funds | ||
| Fundraising Expenses | 7,517 | 6,944 |
| 7,517 | 6,944 | |
| Gross surplus | 8,079 | 8,156 |
| Expenses | ||
| Insurance | 1,009 | 727 |
| Light and heat | 1,339 | 1,260 |
| Repairs and maintenance | 3,322 | 4,827 |
| Printing, postage and stationery | 332 | 417 |
| Telephone | - | 201 |
| Accountancy | 760 | 760 |
| Bank charges | 38 | 42 |
| Depreciation | 1,985 | 1,523 |
| Charitable donations | 400 | 350 |
| 9,185 | 10,107 | |
| Netdeficit | (1,106) | (1,951) |
The supplementary information does not form part of the
financial statements
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