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
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ktr# Lg1
Emef
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lJr¢ PsJiiliThp Trpacy
¢ Fi#nr.pg w.rrl
1th5 Awmary
N656102
egistered oftk*
47 Loughswje Road
Gairson
Co. Fermanagh
BT93 48Y
Busir￿S atjdress
Main &reei
Garr60n
Co.Fermanagh
BT93
Accountants
G￿r￿d OEi*n & Co
27MwSI
Belleek
Fermanatyi
BT93 3FY

OArrl*on Commiinlly Oroiip
CDmpHny Ilrniipd by qii#i•nt•*
Dlrprlor9 reporl
Yppi pn(Job.d JI Oclo￿1 202S
The dI￿r.10r¢ pipRpi)I Ilipli I'piicyrf Al)d tliÈ Lll)Aiidlpd IthAnciAI qlAlp.menls ol th8 company lor Ihp yar •nrJed
DI￿rorS
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 ¢ompan*s èrnrtled to the sm￿1
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)T*TrtIfft Otdi
91
J)eA
Ilot
R¥pd ￿￿?1¥
rangblp •<#p14
3.815
J.615
J.614
c￿1￿,, 41 bank an¢ In haThl
1 1.768
t3.7BQ
t￿dItOr*. amouTrt• l•lNni aL•o
wFthin one y￿1
1480
14801
Net ¢urrenl •$•ets
14.288
13,283
Y¢)t•l •s*ets 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 und*r 477 ot
Compani6¢ Aci 2006 18laiing io small companies
Directors 1esptsnsbl5rt￿S
The mtsmbgl's have not loquiiod wmpany io •A*I oh swofflants lof lh* yw
qL¢e&tson In accoidance with &&LI￿n 476..
The di1&C￿[S aGknowl&d9e ihoif [9￿9n￿￿11￿I&s Ic4 If(yeffl4nts ol ro
10 iiccountsiig roooiJ6 and ihe pifjpfiialioii ol lilian￿&4 &dkniiwits.
Th8se linancidl stats*in&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* Fllian￿￿1
Report*Trg Standaid applicdtJl& Iii the UK and fi￿LIbl￿ 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 L￿n9
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 e￿St. 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 e￿ence 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 2￿25
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