REGISTERED COMPANY NUMBER: N1659943 (Northern Ireland) REGISTERED CHARITY NUMBER: 108875 Re of the Trustees an udited Financial Statements for the Year Ended 31 March 2025 for Drum uin He Ith Livin Partn
Drum uin Health Livi P rtnershi Contents of the Financial Ststements for the Year Ended 31 March 2025 Page Report of the Trustees Independent Examinetrs Report ststement of Financial Activities Balan Sheet Notes to the Financial Statements 6 to 11 Detailed Statement of Financial Activities 12 to 13
Drum uin Health Livin Partnershi Re ort of the Trustees for the Year Ended 31 March 2025 The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordan with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) {effecb've l January 2019). STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The Gharity is controlled by its goveming document, a deed of trust, and consts"tutes a limited company, limited by guarantee, as defined by the Companies Act 2006. REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number N1659943 (Northem Ireland) Registered Charlty number 108875 Registered office 19 Omagh Road Drumquin Omagh Co. Tyrone BT78 4QY Trustees Clare Conway Paul Mccusker Jarlath Mcswiggan Charles MGSwiggan Patrick Scully Company Secretary Clare Conway Approved by order of the board of trustees on . ..iÉ .D.¢.(.effjL£i 2(J.Z and signed on its behalf by: Paul McCusker- Trustee Page 1
Inde Drum endent Examiners Re ort to the Trustees of uin Health Livin Part Independent examinerfs rèport to the trustees of Drumquin Healthy Living Parlnarshlp I'th• Company,) I report to the charity trustees on my examirk3b.on of the accounts of the Company for the year 8nded 31 fvlarch 2025. Responslbilities and basis of report 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 the accounts in accordan with the requirements of the Companies Act 2006 ('Ihe 2006 Acr). Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('th& 2011 Act,). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 14S{5) (b) of the 2011 Act. Indapend•nt examine8 Statement I have completed my examination. I confimi that no matters have come to my attention in connection with the examination giving me cause to believe.. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act" or the accounts do not accord with those records. or the accounts do not Gomply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination., or the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)). I 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 accounts to be reached. Rory P Gormley The Insb'tute of Financial Accountants R..Q.£coMlJy...2J2 Page 2
ststemen f Fi l A t'viti 31.3.25 Total funds 31,3,24 Total funds Unreslricted Restricted fund fund Notes INCOME AND ENDOWMENTS FROM Charltable actlvltles Activities in furtherance of charitsble aims 10.000 10.000 15,000 other trading activities Total 63.983 73.983 63,983 73,983 58.031 73.031 EXPENDITURE ON Raising fvnds 1.285 1,285 1,999 Charitable activitles Activities in furtherance of charitable aims 38.728 38.729 37.248 Othar Total 3.829 43.842 16,882 16.883 20.711 60.725 21.059 60.306 NET INCOMEI(EXPENDITURE) 30.141 (16.883) 13,258 12.725 RECONCILIATION OF FUND5 Totsl funds brought forward 91.941 423.713 515,654 502,929 TOTAL FUNDS CARRIED FORWARD 122.082 406 830 528.912 515,654 The notes fomi part of Ihese financial stslements Page 3
31.3.25 Total fijnds 31.3.24 Total funds Unrestricted Restricted fund fund Notes FIXED ASSETS Tangible assets 26.306 406.830 433,136 444,235 CURRENT ASSErs Cash at bank 103.971 103,971 84,394 CREDITORS Amounts falling due wlthin one year (8.195) (8.195) {12,975) NET CURRENT ASSETS 95,776 71,419 TOTAL ASSETS LESS CURRENT LIABILITIES 122,082 406,830 528.912 515,654 NET ASSETS FUNDS Unrestricted funds Restricted funds TOTAL FUNDS 406.830 528.912 515.654 10 122.082 406.830 528 912 91,941 423,713 515 654 The charitable cotnpany is entitled to exemption from audit under Sectton 477 of the Companies Act 2006 for the year ended 31 March 2025. The members have not required the company to oblain an audit of its financial statements for the year ended 31 March 2025 in accordance wlth Section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and (b) preparing finanual statements which give a Irue and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requiTements 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 charitable company. The notes form part of these financial siatements Page 4 contlnued...
Drum uin Health Livin Partnershi Balance Sheet- continued 31 March 2025 These financial statements have been prepared in accordan with the Provisions applicable to charitable companies subject to the small companies regime. The financial statemenls Vre approved by the Board of Trustees and authorised for issue on ..lCA.cE(I...kn25.. and were signed on its behalf by: Paul McCusker- Trustee The notes form part of these financial statements PaJe 5
Dw uin Health Livin Partnershi Notes o the Fina ial Statements for the Year Ended 31 March 2025 ACCOUNTING POLICIES Basis of preparing the financlal statement8 The financial statements of the charitable company. which is a public benefit entity under FRS 102. have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities.. Ststement of Recommended Practi applicable to charities preparing their accounts in accordance wth the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 201g)'. Financial Reporting Stsndard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The finartial statements have been prepared under the historical cost convention. Income All income is recognised in the Ststement of Financial Activitses once the charity has entiuement to the funds, it is probable that the income will be received and the aInt can be measured reliably. Expenditure Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settkement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs Gannot be directly attributed to particular headings they have been allocated to ath"vities on a basis consistent with the use of reSoUrs. Tangible fixed assets Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Taxation The charity is exempt from corporation tax on its charitable activities. Fund accounting Unrestricted funds can be used in accordanc£ with the charitable objectives at the discretion of the Érustees. Restricted fijnds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or vthen funds are raised for particular restricted purposes. Further explanation of the nature and pury)ose of each fund is included in the notes to the financial statements. Pension costs and other post-retirem8nt benefits The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged lo the Statement of Financial Activities in the period to which they relate. Page 6 continued...
iv t th Financial Statem nts - continued OTHER TRADING ACTMTIES 31.3.25 31.3.24 Service users 63.983 58.031 NET INCOMEI{EXPENDITURE) Net incomel(expenditure) is slated after chargingl(crediting): 31.3.25 31.3.24 Depreciation - owned assets 16,883 17,540 TRUSTEES. REMUNERATION AND BENEFITS There were no trustees, remuneration or other benellts for the year ended 31 March 2025 nor for the year ended 31 March 2024. Trustees. expenses There were no truslees, expenses paid for the year ended 31 March 2025 nor for th& year ended 31 March 2024. STAFF COSTS The average monthly number of employees during the year was as follows: 31.3.25 31.3.24 Staff No employees received emoluments in exGess of £60.000. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted Restricted fund fund Total funds INCOME AND ENDOWMENTS FROM Charitable activltles Activities in fvrtherance of charitable aims 15.000 15.000 Other trading activities Total 58.031 73.031 58,031 73,031 EXPENDITURE ON Raising funds 2,000 (1) 1,999 Page 7 ontinued...
iv Notes to the Financial t tements - continued COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - conlinu¢d Unrestricted Restricted fund fund Total funds Charltable actlvltles Activities in furtherance of charitable aims 37,248 37,248 Other Total 3.518 17.541 17.540 21,059 60,30 NET INCOMEI(EXPENDITURE) 30,265 (17,540) 12,725 RECONCILIATION OF FUNDS Total funds brought fOard 61,676 441,253 502,929 TOTAL FUNDS CARRIED FORWARD 91.941 423,713 515.654 TANGIBLE FIXED ASSErs Fixtures and rIngS Long leasehold Totals COST At 1 April 2024 Additions At 31 March 2025 DEPRECIATION At 1 April 2024 Charge for year At 31 March 2025 NET BOOKVALUE At 31 March 2025 At 31 March 2024 445.345 83.863 5,784 89,647 529,208 5.784 534 992 445.345 35.147 9.005 49.826 7,878 84.973 16,883 101 856 401 193 410.198 433 136 444,235 34.037 Page 8 continued...
Fin men inu CREDrroRS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.25 31.3.24 Bank loans and overdrafts (see note 9) Social security and other taxes Accrued expenses 5,465 930 8.478 697 3.800 12.975 8.195 LOANS An analysis of the maturity of loans is given below: 31.3.25 31.3.24 Amounts falling due within one year on demand: Bank loans 5.465 10. MOVEMENT IN FUNDS Net ovement in funds At 31.3.25 At 1.4.24 Unrestricted funds G8n8ral fund 91,941 30,141 122.082 Restrlcted funds Restricted fund 423,713 {16.883) 406.830 TOTAL FUNDS 528912 Net movement in funds, induded in the above are as follows". Incoming resources Resources Movement expended in funds Unrestricted funds General fund 73.983 (43.842) 30,141 Restricled funds Restricted fund {16.883) (16,8831 TOTAL FUNDS 60,725) Page 9 continued...
Notes to the Fin ncial Statements - continued 10. MOVEMENT IN FUNDS - conllnued Comparatlves for movement in funds Net movement in funds At 31.3.24 At 1.4.23 Unrestricted funds General fund 61.676 30,265 91,941 Restrlcted funds Restricted fund 441.253 (17.540) 423.713 TOTAL FUNDS 502.929 12,725 515,654 Comparative net movement in funds. included in the above are as follows". Incoming resources Resources Movement expended in funds Unrestricted funds General fund 73.031 (42.766) 30.265 Restrlcted funds Restricted fund (17,540) {17,54D) TOTAL FUNDS 60.306} 12,725 A cuent year 12 months and prior year 12 months combined position is as follows". Net movement in funds At 31.3.25 At 1.4.23 Unrestrlcted funds General fund 61,676 60.406 122,082 Restricted funds Restricted fund 441.253 (34.423) 406.830 TOTAL FUNDS 502 929 25,983 528 912 Page 10 continued...
Stat 10. MOVEMENT IN FUNDS - continued A Current year 12 months and prior year 12 months combln8d net movement in funds, induded in the above are as follows: Incoming resources Resources expended Movement in funds Unrestricted funds General fund 147.014 (86.608) 60.406 Restricted funds Restricted fund {34.423} (34.423) TOTAL FUNDS 147 014 {121031) 11. RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 31 March 2025. Page11
Detsiled Statement of Financial Activities 31.3.25 31.3.24 INCOME AND ENDOWMENTS Other trading activlties Service users 63.983 58.031 Charitable activities Grants Total incoming resources 10,000 73.983 15.000 73.031 EXPENDITURE Other tradlng actlvltles Purchases 1.285 Charifable activities Wages Coaching 16.745 1.140 17.885 13,768 680 14,448 Other Pensions Cleaning Platform fees Depreciation of tangible fixed assets Bank interest 743 240 2,662 16.882 434 600 2,230 17,540 255 21,059 20,711 Support costs Management Rates and water Insurance Light and heat Telephone Advertising 425 4,365 8,867 637 1.306 15,600 535 4,936 12.276 605 18.352 Flnance Bank charges 223 225 Information technology Repairs and renewals 2,879 3,337 This page does not form part of the statutory financial statements Page 12
Livin etail Stat men fFin ncial iviti 31.3.25 31.3.24 Information technology Governance costs Awountancy fees Total resources expended Net income 2.142 60,725 13,258 2,885 12,725 This page does not fomi part of the statutory financial statements Page 13