ompany reglstr¥tknn mifflbor: N1656102 Garrison Community Group Company Ilrnlted by guarantee Unaudited flnancial statements 31 October 2025
Garrlson Communiiy GfOUP Comp8Dy Ilmlled by gu•rantO0 Contenls P•ge Direciors and other informatK)n Directors report A¢counlants report Statement of ¢omprehensive income Slalement ol financial posjtion Statement of changes in equty Notes lo the linancial statements 8-11
Ct)ffWniJftlty Otoup ¢orynI lh741 by ktr# Lg1 Emef l4n1hcY Feel lJr¢ PsJiiliThp Trpacy ¢ Fi#nr.pg w.rrl 1th5 Awmary N656102 egistered oftk 47 Loughswje Road Gairson Co. Fermanagh BT93 48Y BusirS atjdress Main &reei Garr60n Co.Fermanagh BT93 Accountants Grd OEin & Co 27MwSI Belleek Fermanatyi BT93 3FY
OArrlon Commiinlly Oroiip CDmpHny Ilrniipd by qii#i•nt• Dlrprlor9 reporl Yppi pn(Job.d JI Oclo1 202S The dIr.10r¢ pipRpi)I Ilipli I'piicyrf Al)d tliÈ Lll)Aiidlpd IthAnciAI qlAlp.menls ol th8 company lor Ihp yar •nrJed DIrorS Thp dirpc.lorE who Remd 11)e coinpai)y durlng Ilie yeai were ag follows.. 5 Aislng Tmoney T Pelpi Ferouson Ktrs Ane Lalten Mr5 Emer Keaney Mr Anthon), Feely Detth Shery Iths Pauline Treacv Ar< Fraice< Iderrit Mrs Rosemary L)rns Small company provrsTron$ This reporl has been prepared In accordance with the provisions applicable lo ¢ompans èrnrtled to the sm1 ompanies exemption. This report was approved by the board ol direclors on 24 February 2026 and signed on behalt ot Ihe board by: 49-- Mrs Rosemary Lyons Director Mrs Aine Latten Director
Garrison Community Group Company limited by guarantee Report to the board of directors on the preparatlon of the unaudited slatutory financl81 statements of Garrlson Communlty Group Year ended 31 October 2025 In order lo assist you lo lullil your duties under the Companies Act 2006, we have prepared lor your approval the financial slalernents ol Garrison Community Group lor the year ended 31 October 2025 which cornprise the slalemenl ol comprehensive income, slalemenl ol financial position, slalemenl ol changes in equity and related notes from the companls accounting records and from information and explanations you have given us. As a praclising fflember firm ol the Association of Chartered Certrfied Accountants we are subject lo its ethical and other professional requirements which are detailed al httpJkn.accaglobal.comlenlmemberl prolessional-sl8ndardsl rules-slandardslacca-rulebook.html. This report is made solely lo the board of directors ol Garrison Community Group, as a body, in accordance with the terms ol OLJr engagement letter. Our work has been undertaken solely to prepare lor your approval the financial slalèmenls of Garrison Community Group and stale those matters that we have agreed lo stale lo the board of directors ol Garrison Communty Group as a body, in this report in accordance wilh the requirenients of the Association ol Chartered Certified Accountants as detailed at httpjlwww.accaglobal.comlconlenvdamlACCA_Global echnICall18Cute¢hnIc8l-la¢lsheel-163.pdl. To the lullesl extent permitted by law, we do not accept or assume responsibility to anyone other than Garrison Community Group and rts board ol directors as a body for our work or lor this report. is your duty to ensure that Garrison Community Group has kept adequate accounting records and lo prepare slalutory financial slalemenls that give a true and lair wew of the assets, liabilities, financi21 posttion and profil ol Garrison Communty Group. You consider that Garrison Cornmunity Group is exempt from the slalulory audit requirement for the year. We have not been instructed to carry out an audit or a Teview ol the financial slalements of Garrison Community Group. For this reason, we have not verified the accuracy or completeness ot the accounting records or information and explanations you have given to us and we do not, therefore, ewress any opinion on the slatulory financial slalements. Gerrard O'8rien & Co Accountants 27 Main St Belleek Fermanagh BT93 3FY 24 February 2026
Gprrl$on Commtjnlly Group CompAny Ilmllèd by quBrHnlee Slftlemenl ol compreh8n91ve Incomè YeHr elided 31 October 2025 2025 2024 Notè Tumover Other operahng expei)ses 18,597 117,5911 22,870 122.8411 Operatino prolll 1,006 29 Profll belo lax8tion 1,006 Tax on protil Profll for the tinancl81 year and total comprehenslve Income 1.006 29 All the acmities ol Ine company are from conlinuing operations. The notes on pages B to 11 form part ol tho80 flnanclal 8lat8ments.
Co)TTrtIfft Otdi 91 J)eA Ilot R¥pd ?1¥ rangblp •<#p14 3.815 J.615 J.614 c1,, 41 bank an¢ In haThl 1 1.768 t3.7BQ tdItOr. amouTrt• l•lNni aL•o wFthin one y1 1480 14801 Net ¢urrenl •$•ets 14.288 13,283 Y¢)t•l •sets less curr•ni Il•bllltle6 17.903 18.897 17.903 16.897 C4pttal and r¢ser¥•G Prokn and lo accouni 17.903 18,897 17,903 18.897 Foi tr yeai ending 31 Othob&r 2025 the compafiy was enttho eyffiipw undr 477 ot Compani6¢ Aci 2006 18laiing io small companies Directors 1esptsnsbl5rtS The mtsmbgl's have not loquiiod wmpany io •AI oh swofflants lof lh yw qL¢e&tson In accoidance with &&LIn 476.. The di1&C[S aGknowl&d9e ihoif [99n11I&s Ic4 If(yeffl4nts ol ro 10 iiccountsiig roooiJ6 and ihe pifjpfiialioii ol lilian&4 &dkniiwits. Th8se linancidl statsin&nts liavo b&frn piopafwj M) yrfo¥iw(i& apyiiGabl¥ trj <offlwir4fi 5ubj6CI to the &fftall GOfflPillll&r6' 1fj9iinw aiNJ In IA ol FFkS IU4 'lh Fllian1 Report*Trg Standaid applicdtJl& Iii the UK and fiLIbl ol Th• nolm on p•g•• 8 to I I Iwm ol thM• Iln•nclAI •l•t•rnfit•.
G8rrlson Community Group Company limited by guarantee Staternent of flnancial posilion (contlnued) 31 Odober 2025 These financial stalemenls were approved by the board of directors and aulhorised lor issue on 24 February 2026, and are signed on behalf ol the ard by= Mrs Rosemary Ln9 Director Mrs Aine Latten Directoi Company regislratjon number: N1656102 The notes on pages 8 to 11 form part ol these flnanclal gtstements.
Garrlson Communrty Group Company limlted by guaranlee StatemeTri of changes In equity Year ended 31 October 2025 Profit and loss account Total At 1 November 2023 16,868 16,868 Profil lor the year 29 Total comprehensive income lor the year 29 At 31 October 2024 and 1 November 2024 16.897 16,897 Profit for the year 1,006 1,006 Total comprehensive income for the year 1.006 1,006 At 31 October 2025 17,903 17,903
Garrlson Communlty Group Company limited by guarantee Notes to the financial statements Year ended 31 October 2025 General information The company is a prNale company limited by guarantee, reg¢slergd in Northern Ireland. The address of the registered olli¢e is 47 Loughside Road. Garrison, Co. Fermanagh, BT93 4BY. Statemenl of complian¢e These financial statements have been prepared in compliance with the provisions ol FRS 102, Section 1 A, 'The Financial Reporting Standard applicable in the LIK and Republic of Ireland.. Accounting policies Basis of preparation The financial slalemenls have been prepared on the historical cost basis, as modified by the revaluab'on of certain financial assets and liabilities and investment propertl8s measured al lair value through profit or loss. The financial statements are prepared In sterling, which is the functional currency of the entty. Turnover Turnover is measured al the tair value of the consideration receNed or receivable lor goods supplied and setvices rendered, net of discounts and Value Added Ta Revenue from the sale of goods is recognised when the significant risks and rewards ol ownership have transferred to the buyer (usually on despatch ol the goodsl- the amount of revenue can be measured reliably.. it is probable that the associated economic benefits wlll flow to the entty. and the costs incurred or lo be incurred in respect of the transaclK)ns can be measured reliably. Taxatlon The taxation e4)ense represents the aggregate amount of current and deferred lax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that (( relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax 15 recognised in other comprehensive income or directly in capital and reserves, respectively. Current lax is recognised on taxable prolrf( lor the Current and past periods. Current tax is measured at the amounts ol lax expected to pay or recover using the tax rates and laws that have been enacted or substanlwely enacted al the reporting date. Deferred lax is recognised in respect ol all timing differences al the reporting date. Unrelieved tax losses and other delerred lax assets are recognised lo the extent that il is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. DgfeTred tax measured using the tsx rates and laws that have been enacted or subslanliv8ly enacted by the reporting dale that are expected to apply lo the reversal of the timing difference.
Garrlson Communlty Group Company Ilmlted by guarantee Notes to the fSnanclal statements Icontlnuedl Year ended 31 October 2025 Tanglble 8ssels Tangible assets are initially recorded al cost, and are subsequently staled al cost less any a¢cumulal8d depreciation and impairmenl1055es. Any tangible assets carried al revalued amounts are recorded al the lair value al the dal8 ol rovalualion les5 any subsequent accumulated depreciation and subsequent a¢curnulaied impairment losses. An increase in the carrying amount ol an asset as a result ol a revaluallon, Is recognised In other comprehensive Income and accumulated in capital and reserves, except lo the extent li reverses a revaluation decrease ol the same asset previously recognised in profil or loss. A decrease in th• carrwng amount ol an asset as a result ol revaluation is re¢ognised in other comprehensive income lo Ihe extenl ol any previoLisly recognised revaluation increase a¢curnulaled in capital and reserves in respect ol that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in Profit or loss. Depreclatlon Depreciation is calcula18d so as lo write oll the cost or valuation of an asset, less Ils resldual value, over the useful economic1Sle ol that asset as follows.. 11 there is an indication that there has been a signlllcanl chang8 In depreciatlon rate. useful Irf8 or residual value ol tanglble assets, the depr8clalion Is reMs8d prospecllvely to rellecl the new esllmales. Impalrment A romew lor indicators of impairment is carried out al ea¢h r8porllng date, w+th the recoverable amount being eslimaled where such Indicators eSt. Where the carrying value exceeds the recoverable amount, the asset is impaired accordlngly. Prlor impairments are also rewewed lor possible reversal al each reporting dale. When il Is not posslble to esllmal8 the recoverable amount of an indiwdual asset, an estimate Is made ol the recoverable amount of the cash-generating unil lo which the asset belongs. The cash.generaling unil is the smallest idenliliable group ol assets that inclLJdes the asset and generates cash inflows that are largely independent ol the cash inflow$ from other assets or groups ol assets.
Garrison Community Group Company1Smlted by gvarnntee Notes to the financial stslements (continued) Year ended 31 October 2025 Financial instrurnents A financial asset or a linanctal liability is recognised only when the company becomes a paty lo the contractual proms$ of the instrument Basic financial instruments are inrtially recognised at the transaclK•n price, unless the arrangernent conslilutes a financing Iransaclion, where rt is recognised at the present value ol the lutuTe payThents discounted al a market rale of interest for a similar debt instrument Debt instruments aTe subsequenlly measured al arnortsed cost. Where investments in non-converb'ble preference shares and non-purtable ordinary shares or preference shares are publicly traded or their fair value can olhetwise be measured reliably, the investment is subsequently measured at fair value wrth changes in lair value recognr6ed in profit or loss. All other such investments are subsequelllly measured al cost less impairment. Other financial instruments, including derNatNes, are in"allY recognised at lair value, unless payment lor an asset i% deferred beyond normal business lerms or financed at a rate of interest that is nol a market rate, in which case the assel is measured at the present value of the future payments discounted at a market rate ol interest for a similar debt instrument. Other financial instruments are subsequently measured al lair value. wth any changes recogni5ed in profit or loss, with the exGeptK)n ol hedging instruments in a designated hedging relationship. Financial assets that are measured al cost or amortised cost are reviewed for objective emdence of impairment at the end ol each reporing dale. If there is objective eence of impairment, an impairment loss is recognised in profit or loss immediately. For all equty instruments regardless ol significance. and other financk71 assets that are individually sHJnilicanl. these are assessed indiwdually lor imwrment. Other finan¢ial assets or either assessed indimdually or grouped on the basis of wmilar credri ri%k ¢haracteriths. Any reversals ol impairment are recognised in profit or loss immediately. to the exlent that the reversal does not result in a carrwng amount ol the linancd asset thal exce¥Js what the ¢arrying amount would have been had the imp&rmenl not previously been recogntsed. Lirnited by guarantee Tangible assets Fixlures, fitb.ngs and equipment Total Cost 11 November 2024 and 31 October 225 3,615 3.615 Depreclation At 1 November 2024 and 31 October 2(r25 Carrying amount At 31 October 2025 3,615 3.615 Al 31 October 2024 3,615 3.615
G8rr150n Communlty Group Company Ilmlted by guarantee Notes to the Ilnanclal st8lemenls Icontlnuedl Year ended 31 October 2025 Debtors 2025 2024 Trade debtors 835 Credltor$: amounts falllng due wlthin one year 2025 2024 Other creditors 480 480
G•rrl8on Communlly Group Company Ilmlled by guarantee The following pages do not fomi part ol the statutory accounts.
G8rrlson Communlly Group Compony IlmllÈd by uuor8nlee DeloSled Income sl•lemenl Ye8r ended 31 October 2025 2025 2024 Tumover Fuiidraisino & Progiamme contributions ReiEnue grants Fertnanaah frusl - Callagheen Wind Farm Fund Granl Otrer Grants Lotto grant Rent receNable 11,101 1.821 1.530 1.900 10.525 1.200 1500 1,085 6,050 2.510 2.245 18.597 22.870 Gross profit 18,597 22,870 Gross profil percentage 100.0 1. 100.OV. Overheads Administrative expenses Consumables Printing. postage and slabonery Sundry e)penses - allowable Room Hire Rates Insurance ghl and heat Cleaning Repairs and mantenance Christmas events Easter Programme Volunteer Cosls Summer actiwtss Telephone Cornputer costs Other events Hire ol Equipment Accountancy lees Bank charges General expenses Charitable (lonations - type 1 {6951 1411 11091 12.5001 12571 11,0691 11.0391 1711 14851 15041 {82) 1157) 17.3061 {3f} 15011 1851 {2.0801 12051 19801 18081 1153) 13791 1621) 113.5561 13601 1310} 11.2861 1301 15401 (2451 (2021 15001 11,6801 (5401 11761 15201 117,5911 122.8411 Operatlng proflt 1.006 29 Operating profit percentsge 5.4Yo 0.1% Proflt belore taxatlon 1.006 29