E-sign ID.. Od85aac7-dea94498-aea2-6b447235a¢34
Company registration number: N1683031
Charity registration number.. 108401
Dechomet Community Group Ltd
(A company limited by guarantee)
Annual Report and Financial Statements
for the Year Ended 31 October 2024

E-sign ID.. Od85aac7-dea94498-aea2-6b447235a¢34
Dechomet Community Group Ltd
Contents
Reference and Administrative Details
Trustees, Report
2to4
Independent Examiner's Report
5t06
Statement of Financial Activities
7t08
Balance Sheet
Notes to the Financial Statements
10t014

E-sign ID.. Od85aac7-dea94498-aea2-6b447235a¢34
Dechomet Community Group Ltd
Reference and Administrative Details
Charity Registration Number
108401
Company Registration Number N1683031
The charity is incorporated in Northern Ireland.
1 Closkelt Road
Castlewellan
Co Down
BT319QE
Registered Office
Independent Examiner
KPS Accountants Limited
50A Main Str*t
Newcasue
Co Down
BT33 OAD
Page 1

E-sign ID.. Od85aac7-dea94498-aea2-6b447235a¢34
Dechomet Community Group Ltd
Trustees. Report
The trustees, who are directors for the purposes of company law, present the annual report together with
the financial statements and auditors. report of the charitable company for the year ended 31 October
2024.
Objectives and activities
Objects and aims
Dechomet Community Group Ltd is based in a rural isolated Community in Co Down, In the period of this
report we ran a successful set of activities in the heart of the community bringing the community together
promoting social inclusion to all regardless of race, national or ethnic origin, disability, age, gender, sexual
orientation, transgender identity or religionlbelief.
Dechomet Community Group Ltd is established to"
.Promote the health and well-being of the inhabitants (beneficiaries) of Dechomet, helping to improve life
expectancy and the avoidance of premature deaths
.The promotion of good community relations among the beneficiaries regardless of religious belief,
political opinion, marital status or sexual orientation
.To promote social inclusion, reduce isolation and increase social nelworks for the inhabitants of
Dechomet and surrounding rural area.,
.To advan￿ education, personal development and facilitate shared learning for all residents of the area
of benefit.,
.To promote community development and capacity building through establishing activity programmes that
will engage the beneficiaries, young and old, and lead to improved confidence and self*steem and a
reduction of anti-social behaviour and crime in this isolated, rural area.
Objectives, strategies and activities
We applied for and were successful in attracting funding from Newry and Mourne council. This funding
enabled us to continueto provide programs in the heart of the community.
We ran a suc￿Ssful Christmas event in December V*ith a Christmas Tree switch on and a video of Santa
visiting both Dechomet and Drumadonnell primary school and leaving a selection box for all the children.
This was shared on our social channels aimed at both young and old.
The successful Yoga program for the ladies in the community at the local school hall continues to thrive
and was well attended and supported throughout the year.
Page 2

E-sign ID.. Od85aac7-dea94498-aea2-6b447235a¢34
Dechomet Community Group Ltd
Trustees. Report
Trustees and officers
The trustees and offi￿rS serving during the year and since the year end were as follows..
Trustees..
Liam Patrick Doyle
Martin Kearney
Margaret Mary Doyle
Roisin O'Higgins
Karen Malcomson (resigned 14 February 2024)
Structure. governance and management
Governing document
The charity is controlled by its goveming document, a deed of trust, and constitutes a limited company,
limited by guarantee, as defined by the Companies Act 2006.
Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure
appropriate controls are in place to provide reasonable assurance against fraud and error.
Statement of trustees. responsibilities
The trustees {who are also the directors of Dechomet Community Group Ltd for the purposes of company
law) are responsible for preparing the trustees, report and the financial statements in accordance with
applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted
Accounting Practice), including FRS 102 The Financial Reporting Standard applicable in the UK and
Republic of Ireland"
Company law requires the trustees to prepare financial statements for each financial year. 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 charitable company and of the incoming resources
and application of resources, including its income and expenditure, of the charitable company for that
period. In preparing these financial statements, the trustees are required to..
select suitable accounting policies and apply them consistently.,
observe the methods and principles in the Charities SORP"
make judgements and estimates that are reasonable and prudent.,
state whether applicable accounting standards, comprising FRS 102 have been followed, subject to
any material departures disclosed and explained in the financial statements., and
prepare the financial statements on the going concem basis unless it is inappropriate to presume that
the charitable company will continue in business.
Page 3

E-sign ID.. Od85aac7-dea94498-aea2-6b447235a¢34
Dechomet Community Group Ltd
Trustees. Report
The trustees are responsible for keeping proper accounting records that can disclose with reasonable
accuracy at any time the financial position of the charitsble company and enable them to ensure that the
financial statements comply with the Companies Act 2006and Charities Act (Northern Ireland) 2008. They
are also responsible for safeguarding the assets of the charitable company and hen￿ for tsking
reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial information
included on the charitable company's website. Legislation goveming the preparation and dissemination of
financial ststements may differ from legislation in otherjurisdictions.
The annual report was approved by the trustees of the charity on 29 August 2025 and signed on its behalf
by
M Kearney
Martin Kearney
Trustee
M M Doyle
Moxy&M4*D+
Margaret Mary Doyle
Trustee
Page 4

E-sign ID.. Od85aac7-dea94498-aea2-6b447235a¢34
Dechomet Community Group Ltd
Independent Examiner's Report to the trustees of Dechomet Community Group
Ltd {'the Company.)
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31
October 2024.
Responsibilities and basis of report
As the charity trustees {and also the directors 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 satisfied 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 the Charities Act (Northem Ireland) 2008.,
follow the prO￿dureS laid down in the general Directions given by the Charity Commission for Northern
Ireland under section 65(9)(b) of the Charities Act., and
state whether particular matters have come to my attention.
Basis of independent examinerfs report
I have examined your charity accounts as required under section 65 of the Charities Act and my
examination was carried out in accordan￿ with the general Directions given by the Charity Commission
for Northern Ireland under section 65(9)(b) of the Charities Act. The examination included a review of the
accounting records kept by the charity and a comparison of the accounts presented with those records. It
also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations
from you as charity trustees conceming any such matters.
My role is to state whether any material matters have come to my attention giving me cause to believe..
1. That accounting records were not kept in accordance with sects.on 386 of the Companies Act 2006
2. That the accounts do not accord with those accounting records
3. That the accounts do not comply with the accounting requirements of section 396 of the Companies
Act 2006 and with the methods and principles of the Charities 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
4. That there is further infomiation needed for a proper understanding of the accounts to be reached.
Page 5

E-sign ID.. Od85aac7-dea94498-aea2-6b447235a¢34
Dechomet Community Group Ltd
Independent Examiner's Report to the trustees of Dechomet Community Group
Ltd {'the Company.)
Independent examiner's statement
I have completed my examination and have no concerns in respect of the matters (1) to (4) listed above
and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have
found no matters that require drawing to your attention.
Kps
ps
Nicole Toner
ACCA
KPS Accountants Ltd
50A Main Street
Newcastle
Co Down
BT33 OAD
29 August 2025
Page 6

E-sign ID.. Od85aac7-dea94498-aea2-6b447235a¢34
Dechomet Community Group Ltd
Statement of Financial Activities for the Year Ended 31 October 2024
{Including Income and Expenditure Account and Ststement of Totsl Recognised
Gains and Losses)
Unrestricted
funds
Restricted
funds
Total
2024
Note
Income and Endowments from:
Donations and legacies
Other trading activities
647
1,805
2,600
3,247
1,805
Total income
2,452
2,600
5,052
Expenditure on:
Raising funds
Charitable activities
(4.156)
(1,079)
(2.150)
(6,3061
(1,0791
Total expenditure
(5,235)
(2,150)
(7,3851
Net {expenditure)lincome
Net movement in funds
2.783
450
2,333
{2,783)
450
(2,333)
Reconciliation of funds
Total funds brought forNard
Total funds carried forward
4,621
4,621
1,838
450
2,288
The notes on pages 10 to 14 fomi an integral part of these financial statements.
Page 7

E-sign ID.. Od85aac7-dea94498-aea2-6b447235a¢34
Dechomet Community Group Ltd
Statement of Financial Activities for the Year Ended 31 October 2024
{Including Income and Expenditure Account and Ststement of Totsl Recognised
Gains and Losses)
Unrestricted
funds
Total
2023
Note
Income and Endowments from:
Donations and legacies
Other trading activities
22,214
3,867
22,214
3,867
Total income
26,081
26,081
Expenditure on:
Raising funds
Charitable activities
(17,533)
(3,693)
{17,5331
(3,6931
Total expenditure
(21,226)
{21,226)
Net income
4,855
4,855
Net movement in funds
4,855
4,855
Reconciliation of funds
Total funds brought forNard
Total funds carried forward
234
234
4,621
4,621
All of the charity's activities derive from continuing operations during the above periods.
The funds breakdown for 2023 is shown in note 8.
The notes on pages 10 to 14 fomi an integral part of these financial statements.
Page 8

E-sign ID.. Od85aac7-dea94498-aea2-6b447235a¢34
Dechomet Community Group Ltd
(Registration number: N1683031)
Balance Sheet as at 31 October 2024
2024
2023
Note
Current assets
Cash at bank and in hand
3,008
5,881
Creditors: Amounts falling due within one year
Net assets
(720)
(1,2601
2,288
4,621
Funds of the charity:
Restricted income funds
Restricted funds
450
Unrestricted income funds
Unrestricted funds
1,838
4,621
Total funds
2,288
4,621
The financial statements on pages 7 to 14 were approved by the trustees, and authorised for issue on 29
August 2025 and signed on their behalf by..
M Kearney
Martin Kearney
Trustee
M M Doyle
MaKyydM￿D+
Margaret Mary Doyle
Trustee
The notes on pages 10 to 14 fomi an integral part of these financial statements.
Page 9

E-sign ID.. Od85aac7-dea94498-aea2-6b447235a¢34
Dechomet Community Group Ltd
Notes to the Financial Statements for the Year Ended 31 October 2024
1 Charity status
The charity is limited by guarantee, incorporated in Northem Ireland, and consequently does not have
share capital. Each of the trustees is liable to contribute an amount not exceeding £Nil towards the assets
of the charity in the event of liquidation.
The address of its registered office is..
1 Closkelt Road
Castlewellan
Co Down
BT319QE
These financial statements were authorised for issue by the trustees on 29 August 2025.
2 Accounting policies
Summary of significant accounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are set out
below. These policies have been consistently applied to all the years presented, unless othewise ststed.
Statement of compliance
The financial statements have been prepared in accordance with Accounting and Reporting by Charities..
Statement of Recommended Practice (applicable to charities preparing their accounts in accordance with
the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102)) (issued in
October 2019} {Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and
Republic of Ireland (FRS 102) and the Companies Act 2006.
Basis of preparation
Dechomet Community Group Ltd meets the definition of a public benefit entity under FRS 102. Assets
and liabilities are initially recognised at historical cost or transaction value unless othe￿iSe stated in the
relevant accounting policy notes.
Income and endowments
All income is recognised once the charity has entitlement to the income, it is probable that the income will
be received and the amount of the income receivable can be measured reliably.
Donations and legacies
Donations are recognised when the charity has been notified in writing of both the amount and settlement
date. In the event that a donation is subject to conditions that require a level of performance by the charity
before the charity is entitled to the funds, the income is deferred and not recognised until either those
conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it
is probable that these conditions will be fulfilled in the reporting perioj.
Page 10

E-sign ID.. Od85aac7-dea94498-aea2-6b447235a¢34
Dechomet Community Group Ltd
Notes to the Financial Statements for the Year Ended 31 October 2024
Grants ￿CeiVable
Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the
grants have been met. Where performance conditions are attached to the grant and are yet to be met, the
income is recognised as a liability and included on the balan￿ sheet as deferred income to be released.
Expenditure
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is
probable settlement is required and the amount can be measured reliably. All costs are allocated to the
applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be
directly attributed to particular headings they have been allocated on a basis consistent with the use of
resources, with central staff costs allocated on the basis of time spent, and depreciation charges
allocated on the portion of the asset's use. Other support costs are allocated based on the spread of staff
costs.
Raising funds
These are costs incurred in attracting voluntary income, the management of investments and those
incurred in trading activities that raise funds.
Governance costs
These include the costs attributable to the charity's compliance with constitutional and statutory
requirements, including audiL strategic management and trustees meetings and reimbursed expenses.
Taxation
The charity is exempt from corporation tax on its charitable acb"vities.
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits. and other short-term highly liquid
investments that are readily convertible to a known amount of cash and are subject to an insignificant risk
of change in value.
Fund structure
Unrestricted income funds are general funds that are available for use at the trustees discretion in
furtherance of the objectives of the charity.
Restricted income funds are those donated for use in a particular area or for specific purposes, the use of
which is restricted to that area or purpose.
Page 11

E-sign ID.. Od85aac7-dea94498-aea2-6b447235a¢34
Dechomet Community Group Ltd
Notes to the Financial Statements for the Year Ended 31 October 2024
3 Income from donations and legacies
Unrestricted
funds
General
Restricted
funds
Total
funds
Donations and legacies"
Donations from individuals
Grants, including capital grants;
Grants from other charities
647
647
2,600
2,600
Totsl for 2024
647
2,600
3,247
Totsl for 2023
22,214
22,214
4 Income from other trading activities
Unrestricted
funds
General
Total
funds
Trading income.,
Other trading income
1,805
1,805
Totsl for 2024
1,805
1,805
Totsl for 2023
3,867
3,867
S Taxation
The charity is a registered charity and is therefore exempt from taxation.
6 Cash and cash equivalents
2024
2023
Cash at bank
3,008
5,881
7 Creditors: amounts falling due within one year
2024
2023
Accruals
720
1,260
Page 12

E-sign ID.. Od85aac7-dea94498-aea2-6b447235a¢34
Dechomet Community Group Ltd
Notes to the Financial Statements for the Year Ended 31 October 2024
8 Funds
Balance at 1
November
2023
Incoming
resources
Resources
expended
Balance at 31
October 2024
Unrestricted funds
General
4,621
2,452
(5,235)
1,838
Restricted funds
2,600
2,150
450
Totsl funds
4.621
5,052
7,385
2,288
Balance at 1
November
2022
Incoming
resources
Resources
expended
Balance at 31
October 2023
Unrestricted funds
General
{234)
26,081
(21,226)
4,621
9 Analysis of net assets between funds
Unrestricted
funds
General
Total funds
at 31 October
2024
Current assets
Current liabilities
3,008
720
3,008
720
Total net assets
2,288
2,288
Unrestricted
funds
General
Total funds
at 31 October
2023
Current assets
Current liabilities
5,881
1,260
5,881
(1,260
Total net assets
4,621
4,621
Page 13

E-sign ID.. Od85aac7-dea94498-aea2-6b447235a¢34
Dechomet Community Group Ltd
Notes to the Financial Statements for the Year Ended 31 October 2024
10 Analysis of net funds
At1
November
2023
At31
October
2024
Cash at bank and in hand
5,881
5,881
Net debt
5,881
At1
November
2022
5,881
At31
October
2023
Cash at bank and in hand
366
366
Net debt
366
366
Page 14

E-sign ID.. Od85aac7-dea94498-aea2-6b447235a¢34
Dechomet Community Group Ltd
Statement of Financial Activities by fund for the Year Ended 31 October 2024
Unrestricted Funds
Total
Total
Unrestricted Unrestricted
Funds
Funds
2024
2023
Income and Endowments from:
Donations and legacies
Other trading activities
647
1,805
22,214
3,867
Total income
2,452
26,081
Expenditure on:
Raising funds
Charitable activities
(4,156)
1,079
(17,5331
3,693
Total expenditure
(5,235)
(21,226)
Net {expenditure)lincome
(2,783)
4,855
Net movement in funds
(2,7831
4,855
Reconciliation of funds
Total funds brought forward
4,621
(234)
Total funds carried forward
1,838
4,621
This page does not form part of the statutory financial statements.
Page 15

E-sign ID.. Od85aac7-dea94498-aea2-6b447235a¢34
Dechomet Community Group Ltd
Statement of Financial Activities by fund for the Year Ended 31 October 2024
Restricted Funds
Total
Total
Restricted Restricted
Funds
Funds
2024
2023
Income and Endowments from:
Donations and legacies
2,600
Total income
2,600
Expenditure on:
Raising funds
Total expenditure
(2,1501
(2,150)
Net income
450
Reconciliation of funds
Total funds carried forward
450
This page does not form part of the statutory financial statements.
Page 16

E-sign ID.. Od85aac7-dea94498-aea2-6b447235a¢34
Dechomet Community Group Ltd
Detailed Statement of Financial Activities for the Year Ended 31 October 2024
Total
2024
Total
2023
Income and Endowments from:
Donations and legacies (analysed below)
Other trading activities (analysed below)
Total income
3,247
1,805
22,214
3,867
5,052
26,081
Expenditure on:
Raising funds (analysed below)
Charitable activities (analysed below)
Total expenditure
(6,306)
1,079
{17,533)
(3,693
(7.385)
{21,226}
Net {expenditure)lincome
(2,333)
4,855
Net movement in funds
(2,333)
4,855
Reconciliation of funds
Total funds brought forward
4,621
{234)
Total funds carried forward
2,288
4,621
This page does not form part of the statutory financial statements.
Page 17

E-sign ID.. Od85aac7-dea94498-aea2-6b447235a¢34
Dechomet Community Group Ltd
Detailed Statement of Financial Activities for the Year Ended 31 October 2024
Total
2024
Total
2023
Donations and legacies
Appeals and donations
Grants - other agencies
Grants and subsidies
647
200
2,600
22,014
3,247
22,214
Other trading activities
Activity income
Other
1,805
3,033
834
1,805
3,867
Raising funds
Materials
Cost of activities
Subcontract cost
(2,150)
(4,156)
(16,053)
(1,4801
(17,533)
(6,306)
Charitable activities
Insuran
Charitable donations
Sundry expenses
Independent examiner's fee
Bank charges
(258)
(4791
(1,7681
(62)
(1,2601
(124)
(3,6931
{750)
(71)
(1,079)
This page does not form part of the statutory financial statements.
Page 18