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2025-10-31-accounts

E-Sign ID: 206d5dbf-bf30-4d09-9a8c-9101ba37206c

Company registration number: NI683031 Charity registration number: 108401

Dechomet Community Group Ltd

(A company limited by guarantee)

Annual Report and Financial Statements

for the Year Ended 31 October 2025

E-Sign ID: 206d5dbf-bf30-4d09-9a8c-9101ba37206c

Dechomet Community Group Ltd

Contents

Reference and Administrative Details 1
Trustees' Report 2 to 4
Independent Examiner's Report 5 to 6
Statement of Financial Activities 7 to 8
Balance Sheet 9
Notes to the Financial Statements 10 to 14

E-Sign ID: 206d5dbf-bf30-4d09-9a8c-9101ba37206c

Dechomet Community Group Ltd

Reference and Administrative Details

Charity Registration Number 108401

Company Registration Number NI683031

The charity is incorporated in Northern Ireland.

Registered Office 1 Closkelt Road Castlewellan Co Down BT31 9QE Independent Examiner KPS Accountants Limited 50A Main Street Newcastle Co Down BT33 0AD

Page 1

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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 2025.

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 religion/belief.

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 networks for the inhabitants of Dechomet and surrounding rural area;

•To advance 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-esteem 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 continue to provide programs in the heart of the community.

We ran a successful Christmas event in December with 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

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Dechomet Community Group Ltd Trustees' Report

Trustees and officers

The trustees and officers serving during the year and since the year end were as follows:

Trustees:

Liam Patrick Doyle Martin Kearney Margaret Mary Doyle Roisin O'Higgins

Structure, governance and management

Governing document

The charity is controlled by its governing 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:

The trustees are responsible for keeping proper accounting records that can disclose with reasonable accuracy at any time the financial position of the charitable 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 hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Page 3

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Dechomet Community Group Ltd

Trustees' Report

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

The annual report was approved by the trustees of the charity on 27 August 2026 and signed on its behalf by:

M Kearney

......................................... Martin Kearney Trustee

M M Doyle

......................................... Margaret Mary Doyle Trustee

Page 4

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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 2025.

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 (Northern Ireland) 2008; 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; and state whether particular matters have come to my attention.

Basis of independent 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 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 concerning 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 section 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 information needed for a proper understanding of the accounts to be reached.

Page 5

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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.

N Toner

...................................... Nicole Toner ACCA KPS Accountants Ltd 50A Main Street Newcastle Co Down BT33 0AD

27 August 2026

Page 6

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Dechomet Community Group Ltd

Statement of Financial Activities for the Year Ended 31 October 2025 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)

Unrestricted Restricted Total
funds funds 2025
Note £ £ £
Income and Endowments from:
Donations and legacies 3 - 500 500
Other trading activities 4 2,335 - 2,335
Total income 2,335 500 2,835
Expenditure on:
Raising funds (1,707) (950) (2,657)
Charitable activities (1,878) - (1,878)
Total expenditure (3,585) (950) (4,535)
Net expenditure (1,250) (450) (1,700)
Net movement in funds (1,250) (450) (1,700)
Reconciliation of funds
Total funds brought forward 2,072 450 2,522
Total funds carried forward 8 822 - 822

The notes on pages 10 to 14 form an integral part of these financial statements. Page 7

E-Sign ID: 206d5dbf-bf30-4d09-9a8c-9101ba37206c

Dechomet Community Group Ltd

Statement of Financial Activities for the Year Ended 31 October 2025 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)

Unrestricted Restricted Restricted Total
funds funds 2024
Note £ £ £
Income and Endowments from:
Donations and legacies 3 647 2,600 3,247
Other trading activities 4 1,805 - 1,805
Total income 2,452 2,600 5,052
Expenditure on:
Raising funds (4,156) (2,150) (6,306)
Charitable activities (1,079) - (1,079)
Total expenditure (5,235) (2,150) (7,385)
Net (expenditure)/income (2,783) 450 (2,333)
Net movement in funds (2,783) 450 (2,333)
Reconciliation of funds
Total funds brought forward 4,855 - 4,855
Total funds carried forward 8 2,072 450 2,522

All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2024 is shown in note 8.

The notes on pages 10 to 14 form an integral part of these financial statements. Page 8

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Dechomet Community Group Ltd

(Registration number: NI683031) Balance Sheet as at 31 October 2025

2025 2024
Note £ £
Current assets
Cash at bank and in hand 6 1,542 2,642
Creditors: Amounts falling due within one year 7 (720) (120)
Net assets 822 2,522
Funds of the charity:
Restricted income funds
Restricted funds - 450
Unrestricted income funds
Unrestricted funds 822 2,072
Total funds 8 822 2,522

The financial statements on pages 7 to 14 were approved by the trustees, and authorised for issue on 27 August 2026 and signed on their behalf by:

M Kearney

.........................................

Martin Kearney Trustee

M M Doyle

.........................................

Margaret Mary Doyle Trustee

The notes on pages 10 to 14 form an integral part of these financial statements. Page 9

E-Sign ID: 206d5dbf-bf30-4d09-9a8c-9101ba37206c

Dechomet Community Group Ltd

Notes to the Financial Statements for the Year Ended 31 October 2025

1 Charity status

The charity is limited by guarantee, incorporated in Northern 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 BT31 9QE

These financial statements were authorised for issue by the trustees on 27 August 2026.

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 otherwise stated.

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 otherwise 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 period.

Page 10

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Dechomet Community Group Ltd

Notes to the Financial Statements for the Year Ended 31 October 2025

Grants receivable

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 balance 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 audit, strategic management and trustees meetings and reimbursed expenses.

Taxation

The charity is exempt from corporation tax on its charitable activities.

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

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Dechomet Community Group Ltd

Notes to the Financial Statements for the Year Ended 31 October 2025

3 Income from donations and legacies

3
Income from donations and legacies
Unrestricted
funds Restricted Total
General funds funds
£ £ £
Grants, including capital grants;
Grants from other charities - 500 500
Total for 2025 - 500 500
Total for 2024 647 2,600 3,247

4 Income from other trading activities

4
Income from other trading activities
Unrestricted
funds Total
General funds
£ £
Trading income;
Other trading income 2,335 2,335
Total for 2025 2,335 2,335
Total for 2024 1,805 1,805

5 Taxation

The charity is a registered charity and is therefore exempt from taxation.

6 Cash and cash equivalents

6 Cash and cash equivalents
2025 2024
£ £
Cash at bank 1,542 2,642
7 Creditors: amounts falling due within one year
2025 2024
£ £
Accruals 720 120

Page 12

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Dechomet Community Group Ltd

Notes to the Financial Statements for the Year Ended 31 October 2025

8 Funds

8
Funds
Balance at 1
November Incoming Resources Balance at 31
2024 resources expended October 2025
£ £ £ £
Unrestricted funds
General 2,072 2,335 (3,585) 822
Restricted funds 450 500 (950) -
Total funds 2,522 2,835 (4,535) 822
Balance at 1
November Incoming Resources Balance at 31
2023 resources expended October 2024
£ £ £ £
Unrestricted funds
General 4,855 2,452 (5,235) 2,072
Restricted funds - 2,600 (2,150) 450
Total funds 4,855 5,052 (7,385) 2,522

9 Analysis of net assets between funds

Unrestricted Total funds
funds at 31 October
General 2025
£ £
Current assets 1,542 1,542
Current liabilities (720) (720)
Total net assets 822 822
Unrestricted Total funds
funds at 31 October
General 2024
£ £
Current assets 2,642 2,642
Current liabilities (120) (120)
Total net assets 2,522 2,522

Page 13

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Dechomet Community Group Ltd

Notes to the Financial Statements for the Year Ended 31 October 2025

10 Analysis of net funds
**At ** 1 At 31
November Financing October
2024 cash flows 2025
£ £ £
Cash at bank and in hand 2,642 (1,100) 1,542
Net debt 2,642 (1,100) 1,542
**At ** 1 At 31
November Financing October
2023 cash flows 2024
£ £ £
Cash at bank and in hand 5,515 (2,873) 2,642
Net debt 5,515 (2,873) 2,642

Page 14

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Dechomet Community Group Ltd

Statement of Financial Activities by fund for the Year Ended 31 October 2025

Unrestricted Funds

Unrestricted Funds
Total Total
Unrestricted Unrestricted
Funds Funds
2025 2024
£ £
Income and Endowments from:
Donations and legacies - 647
Other trading activities 2,335 1,805
Total income 2,335 2,452
Expenditure on:
Raising funds (1,707) (4,156)
Charitable activities (1,878) (1,079)
Total expenditure (3,585) (5,235)
Net expenditure (1,250) (2,783)
Net movement in funds (1,250) (2,783)
Reconciliation of funds
Total funds brought forward 2,072 4,855
Total funds carried forward 822 2,072

This page does not form part of the statutory financial statements. Page 15

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Dechomet Community Group Ltd

Statement of Financial Activities by fund for the Year Ended 31 October 2025

Restricted Funds

Restricted Funds
Total Total
Restricted Restricted
Funds Funds
2025 2024
£ £
Income and Endowments from:
Donations and legacies 500 2,600
Total income 500 2,600
Expenditure on:
Raising funds (950) (2,150)
Total expenditure (950) (2,150)
Net (expenditure)/income (450) 450
Net movement in funds (450) 450
Reconciliation of funds
Total funds brought forward 450 -
Total funds carried forward - 450

This page does not form part of the statutory financial statements. Page 16

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Dechomet Community Group Ltd

Detailed Statement of Financial Activities for the Year Ended 31 October 2025

Total Total
2025 2024
£ £
Income and Endowments from:
Donations and legacies (analysed below) 500 3,247
Other trading activities (analysed below) 2,335 1,805
Total income 2,835 5,052
Expenditure on:
Raising funds (analysed below) (2,657) (6,306)
Charitable activities (analysed below) (1,878) (1,079)
Total expenditure (4,535) (7,385)
Net expenditure (1,700) (2,333)
Net movement in funds (1,700) (2,333)
Reconciliation of funds
Total funds brought forward 2,522 4,855
Total funds carried forward 822 2,522

This page does not form part of the statutory financial statements. Page 17

E-Sign ID: 206d5dbf-bf30-4d09-9a8c-9101ba37206c

Dechomet Community Group Ltd

Detailed Statement of Financial Activities for the Year Ended 31 October 2025

Total Total Total
2025 2024
£ £
Donations and legacies
Appeals and donations - 647
Grants - other agencies 500 2,600
500 3,247
Other trading activities
Activity income 2,335 1,805
2,335 1,805
Raising funds
Cost of activities - restricted (950) (2,150)
Cost of activities (1,707) (4,156)
(2,657) (6,306)
Charitable activities
Insurance (486) (258)
Independent examiner's fee (1,320) (750)
Bank charges (72) (71)
(1,878) (1,079)

This page does not form part of the statutory financial statements. Page 18

This Document has been Signed with a secure electronic signature via E-Sign.

Envelope Details

Title Dechomet 31.10.25
Author Nicole Toner (ntoner@kpsca.co.uk)
Envelope Created on Thu, 27 Aug 2026 11:56:38
Envelope ID 206d5dbf-bf30-4d09-9a8c-9101ba37206c

Document Details

Title Charity_Accounts_31.10.25.pdf
Digital Fingerprint 38225042-fa0d-4b29-a371-57c3fd237200

Document Signers Scan/Click the QR Code to view signature information

Name Martin Kearney
Email Martin.Kearney@trustford.co.uk
Status Signedat Thu, 27 Aug 2026 13:45:58 BST(+0100)
Signature Fingerprint aa967644-a498-41f0-87a1-6ad26359ab21
Name Nicole Toner
Email ntoner@kpsca.co.uk
Status Signedat Thu, 27 Aug 2026 11:58:00 BST(+0100)
Signature Fingerprint b0b95e7d-5b06-48bc-8dce-f50af3f4631a
Name Margaret Doyle
Email magysfarm@gmail.com
Status Signedat Thu, 27 Aug 2026 14:57:11 BST(+0100)
Signature Fingerprint e24bec4f-d59f-412e-915e-f7b87e3d1d41

Document History

Thu, 27 Aug 2026 14:57:12 Margaret DoyleSigned the Document (IP: 31.94.20.136)
Thu, 27 Aug 2026 13:45:59 Martin KearneySigned the Document (IP: 137.221.176.29)
Thu, 27 Aug 2026 11:58:00 Nicole TonerSigned the Document (IP: 176.35.87.129)