2024-03-31-accounts

REGISTERED COMPANY NUMBER: N1659943 (Northern Ireland) REGISTERED CHARITY NUMBER: 108875

Page Report of the Tru8tee8 Independent Examine¢s Report Statement of Flnanclal Actlvities Balance Sheet Note8 to the Financi81 Statements D8tailed Statoment of Financial Activiti88 6 to 11 12 to 13

The truslees who are also direclors of the charity for the purposes of the Companies Act 2006. present their report with the financial ststements of the charity for the year ended 31 March 2024. The trustees have adopted the provisions of 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) (8ff8Ctive 1 January 2019). STRUCTURE, GOVERNANCE AND MANAGEMENT Governing documenl The charity is Controlled by its governing document. a deed of trust. and conslitules a limited company, limited by guarantee, as defined by the Companies Act 2006. REFERENCE AND ADMINISTRATIVE DETAILS Reglstored Company numbér N1659943 (Northern Ireland) Règlstored Charity number 108875 Reglstored offlco 19 Omagh Road Drumquin Omagh Co. Tyrone 8T78 4QY Trustee8 Clare Conway Paul Mccusker Jarlath Mcswiggan Charles Mcswiggan Petrick Scully Company Secretary Clare Conway Approved by order of the board of trustees on 25 October 2024 and signed on its behalf by.. Paul Mccusker - Trustee Page 1

rtn Ind8p8ndent examiners report to the trustees of Drumquin Healthy Livlng Partnershlp ('the Company.) I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2024. Ra8ponslbilltlès and b8818 of r•port AS the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of th8 accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Acv). Havlng satislled myself that the accounts of the Company are not required to be audited under Part 16 of Ihe 2006 Act and are eligible for Independent examlnation, I report in respgct of my examinatlon of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'l. In carryin9 Out my examination I have followed the Dlrections giv6n by the Charity Commission under Section 145<5) (b) of the 2011 Act. Ind•pondont examin0￿8 stat•m•nt I have completed my examination. I confimi that no matters have come to my attention in connection with the 8xamination giving me cause to beli6ve: accountlng records were not kept in respect of the Company as required by Sectlon 386 of the 2006 Act; or the accounts do not accord wlth those word8; or the accounts do not comply with the accountlng requirements of Sectlon 396 ot the 2006 Act other th8n any requlrement that the a¢¢ounts give 8 true and fair view which is not a matter consldered as part of an Independent examination. or the accounts have not been prepared in accordance wilh the method8 and principles of the St8tem8nt of Recommended Practice for accounting and r8POrting by charities (applicable to charities preparing their accounts in accord8nc8 with the Financial Reporting Standard 8ppIic8ble in the UK and Republic of Ireland (FRS 102)). I have no concems and have corne across no other matters In connection with the examlnation to which attention should be drawn in this report in order to enable a proper understanding of the accounts to b& ra8¢hed. Rory P Gormley The Institute of Flnancial Aecountarts 25 O¢iober 2024 Page 2

31.3.24 Total funds 31.3.23 Total funds Unrestricted Restricted fund fund Notes INCOME AND ENDOWMENTS FROM Charitable activitios Activities in furtherance of charltable aims 15,000 15,000 110,000 Other trading activities Total 58,031 58,031 55.132 165132 EXPENDITURE ON Raising funds 2.000 (1) 1,999 96,745 Charltabl• actlvlti•8 Activities in furtherance of charttsble aims 37.248 37.248 27.572 Other Total 21,059 42.766 146 762 NET INCOMEI(EXPENDITURE) 30,265 (17,540) 12,725 18,370 RECONCILIATION OF FUNDS Total funds brought forward 61,676 441,253 502,929 484,559 TOTAL FUNDS CARRIED FORWARD 91,941 423 713 502 929 The notes fonn part of these financial statements Page 3

Unrestricted Restricted fund fund 31.3.24 Tot81 funds 31.3.23 Total funds FIXED A88ETS Tangible assets Notes 20.522 423.713 444,235 461.235 CURRENT ASSETS Debtors Cash 8t bank 33.313 84.394 84,394 77.751 CREDITORS Amounts falling due wfthin one year NET CURRENT ASSETS (12.975) (12,975) (36,057) TOTAL ASSETS LESS CURRENT LIABILITIES 91.941 423,713 515,654 502,929 NET ASSETS FUNDS Unrestricted funds Restricted funds TOTAL FUNDS 423 713 502 929 10 91.941 423 713 61.676 441253 502 929 The charftable company Is entilled to exemption from audit undar Sactlon 477 of the Companlès Act 2006 for the year ended 31 March 2024. The members have not required the company to obtain an audlt of Its finandal statements for the year end8d 31 March 2024 in accordance with Section 476 of the Companies Act 20(h. The trustees acknowledge their responsibllltles for (a) ensuring that the charitable company keeps accountlng records that comply wlth S6¢tion8 386 and 387 of th& Companies Act 2006 and (b) preparfng financial statemants which give a true 8nd falr vlaw of th• gtate of affalrs of th8 charltable company 88 at the end of each financial year and of Its surplu8 or deficit for each fjnancial year in a¢cordance with the requirements of Sections 394 and 395 and which other￿188 comply wlth the requirements of the Companles Act 2006 relating to financial statements. so far as applicable to the charitable company. The notes forrn part of these financial staternents Page 4 continued...

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. The financial statements were approved by the Board of Trustees and aulhorised for issue on 25 October 2024 and were signed on its behalf by: Paul McCusker- Trustee The notes fonn part of these financial statements Page 5

li ent ACCOUNTING POLICIES Basls of preparlng tho flnan¢ral statemonts The financial statements of the charitable company. which is a public b6nefit èntity under FRS 102. have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charits'es: Statement of Recommended Practice applicable to charities preparing their accounts in accordan￿ with lh8 Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).. Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ir8land' and the Companies Act 2006. The financial statements have been prepared under the historlcal cost convention. Income All Income18 recognised In the Ststement of Financial Actlvlt16s once the charlty has entitlement to the funds. it is probable that the income will be received and the amount Gan be measured rellably. Expendlture Liabilities are recognised as expendlture as soon as there Is a legal or constructlv8 obligation committing the charlty to that expenditure. tt is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has b8en classified under headings that aggregate all cost related to the category. Wh8r8 costs cannot be directly attributed to partlcular headings they h8ve been allocated to activities on a basis consistent with the use of resources. Tanglblo flxed assets Depreciation is provided at the following annu81 rates in order to wrfte off each asset over Its ostimated useful life. Taxatlon The charity Is exempt from corporatlon tax on Its ch8ritable actlvities. Fund accountlng Unrestricted funds can be used in accordance with the charit8ble objecthies at the dlscretlon of the trustees. Re6trict8d funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are ralsed for particular restrlcted purpose8. Further explanation of the nature and purpose of each fund is included in the notes to the financial ststements. Pen8lon costs and other post-retlremont beneflts The charitable company operates a defined contribub'on pension scheme. Contributions payable to th• charitable compan￿$ penslon schgme are char9ed to the Statement of Fln8ndal Actlvttl•s in th8 period to which they relate. Page 6 contlnued..,

OTHER TRADING ACTMTIES 31.3.24 31.3.23 Service users 58,031 55,132 NET INCOMEI(EXPENDITURE) Net incom81(expenditure) is stated after chargingl{¢rediting)'. 31.3.24 31.3.23 Depreciation - owned assets TRUSTEES, REMUNERATION AND BENEFtrs There were no trustees, remuneration or other beneffts for the year ended 31 March 2024 nor for the year ended 31 March 2023. Trust008' •xpen8OS There were no trustees, expenses pald for the year ended 31 March 2024 nor for the year ended 31 March 2023. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTMTIES Unrestricted Restricted fund fund Total fund8 INCOME AND ENDOWMENTS FROM Charltable actlvltles Activities in furtherance of charitable aims 10,000 100,000 110,000 Other trading activities Total 100 000 165 132 EXPENDITURE ON Raising funds 3.011 93,734 96.745 Charltable a¢tlvltle$ Activities in furtherance of charltable alms 27,572 27.572 Other Total 33,462 113,300 146.762 Page 7 continued...

Ift COMPARATrVES FOR THE STATEMENT OF FINANCIAL AcnvmES- contlnuod Unrestricted Restricted fund fund Total funds NET INCOMEI(EXPENDITURE) 31,670 (13,300) 18,370 RECONCILIATION OF FUNDS Total funds brought forward 30,006 454,553 484,559 TOTAL FUND8 CARRIED FORWARD 441 253 502 929 TANGIBLE FIXED ASSETS Frxtur98 and fittings Long leasehold Tota18 COST At l Aprtl 2023 Additions At 31 March 2024 DEPRECIATION At 1 April 2023 Charge for year At 31 March 2024 NET BOOK VALUE At 31 March 2024 At 31 March 2023 444,805 540 83,863 528,868 540 529 208 26.251 41,182 87,433 410 198 461235 Page 8 continued...

DEBTORS., AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.24 31.3.23 Trade debtors CREDrroRS.. AMOUNTS FALUNG DUE WIThIN ONE YEAR 31.3.24 31.3.23 Bank loans and overdrafts (see note 9) Trade creditors Social security and other taxes Accrued expenses 8,478 11,421 22,138 898 697 12,975 36,057 LOANS An an81ysis of the maturity of loans is given below: 31.3.24 31.3.23 Amounts falling due within oné year on demand: Bank loans 10. hlOVEMENT IN FUNDS Nel movement in funds At 31.3.24 At 1.4.23 Unre8trletod funds General fund 61,676 30.265 91,941 Re8lrlcted fund8 Restricted fund 441,253 (17,540) 423,713 TOTAL FUNDS 502 929 515,654 Page 9 continued...

1. MOVEMENT IN FUNDS - eontlnuèd Net movement in funds. induded in the above are as follows.. Incoming Resources Movement resources expended in funds Unrestrl¢t•d fund8 General fund 73,031 (42,766) 30,265 Rastrlcted funds Re6trfGted fund {17,540) (17.540) TOTAL FUNDS Comparatlves for movom•nt In fund8 Net movemant in fund8 At 31.3.23 At 1.4.22 Unr•4trlcted funds General fund 30.006 31,670 61.676 Restricted funds Restricted fund 454.553 (13.300) 441,253 TOTAL FUNDS 484 559 502 929 Comparative net movement in funds, Induded in the above are as follows: IncomiTrJ resourGe8 Resources expended Movem8nt In funds Unr88trlcted tunds General fund 65,132 (33,462) 31,670 Rastrlcted funds Restricted fund 100,000 {113,300) (13,300) TOTAL FUNDS 165 132 146 762 Page 10 Gontlnued...

2. MOVEMENT IN FUNOS - contlnued A current year 12 months and prior year 12 rnnths combined position is as follows.. Net movement in funds At 31.3.24 At 1.4.22 Unrestrlcted funds General fund 30.006 61.935 91.941 Restrictad funds R8stricted fund 454,553 (30.840) 423,713 TOTAL FUNDS 484 559 A current year 12 months and prior year 12 months combined net mov6ment in funds, included in the above are as follows.. Incoming resources ReSoUr￿S expended Movement In funds Unrè$trlctod funds General fund 138.163 (76,228) 61,935 Restrlcted funds Restricted fund 100,000 (130.840) (30.840) TOTAL FUNDS 238 163 (207 068)

3. RELATED PARTY DISCLOSURES There were no ra18ted party transactions for the year ended 31 March 2024. Page11

IA 31.3.24 31.3.23 INCOME AND ENDOWMENTS Other tradlng actlvltl•8 servi￿ users 58,031 55,132 Charltabl8 actlvlties Charitable Activities Grants 962 109 038 110000 165.132 Total Incomlng resources 73,031 EXPENDITURE Oth•r tradlng actlvltlas Purch8888 93,734 Charltable aGtlvltle$ Wages Coa¢hlng 13,768 680 14,448 14.702 200 14,902 Other Pensions Cleanlng EquSpment expensed Platform fees Depreciation of tangible fixed 8ssets Bank interest 434 600 242 233 100 1,977 19,566 327 22.445 2,230 17,540 255 21.059 Support costs Managemont Rates and water Insurance Light and he8t Carrted fonvard 535 4,936 12.276 17,747 165 3,420 8,344 11.929 This page does not fomi part of the statutory financial statements Page 12

31.3.24 31.3.23 Management Brought forward Telephone Advertising 17,747 605 11,929 435 300 12,884 18,352 Flnance Bank charges 225 226 Information technology Repairs and renewals 3,337 306 Governance costs Accountancy fees Total resources expended Net Incomo 146 762 18,370 12,725 This pag8 does not fomi part of the statutory financial statements Page 13