Conwny R•gl•tratlon Numbgr. N1679749 Charlty NumbBr. 109676 North West Oxygen Centre Ltd IA compgny Ilmir4d by guw•ttt•D, nat hfftvkng a shH• ¢apttall Annual Report and Unaudltod Flnanclal Statements for the financial year ended 30 June 2025
North West Oxygen Centre Ltd IA company Ilmltod by gwirnnt••, notli•wkry • •*¢•P CONTENTS Referon¢e and AdmlnL8trative Infomiation Twstses, Annual RepMJt Statement of Truste8s' ReSPbIlItIas Independent Examinees Rewt Statement of Flnartial Actlvliies 88nCe She8t Notss to the Flnan<Mal Statements 10-14 Supplgmentsry Inforynation relating to the Flnandal Statements 16
North West Oxygen Centr& Ltd IA ¢ompony Ilrnlt•d byou•nDts•. not IMvJnB a ¥harn c•pFtsII REFERENCE AND ADMINISTRATIVE INFORMATION Tru•t••8 Marian Brad Collaan McDermott Gerafd Mark Ann•tt8 Kelly LUGY Charlty Numb•f In Nurtlwrn Ir•land 109676 N1679749 R•glBt•r•d Olllc• •nd Prln¢lpal Addr•8¥ 57 Quory Road Corrid(more COTW 8TT9 gJX Ind•p•rAt Ex4rnln•r CP A¢eounts 8 I1$ Woc#l Avenu8. mnt81d, Omggh Co TyY¢ 8T79 7UT Prfndpal B•nk•r8 D8n8ke Bank Donegall West BoW8St Co Antrfm 8T16JS
North West Oxygen Centre Ltd (A compahy Ilmlied by guaraht••, notn9 a %hèr• capw TRUSTEES. ANNUAL REPORT forthe f)ancial onded 30 June 2025 The trust808 Fff08ent thalr TnJ&t8. Annual Rart combinlrfj I Directors. Rgwrt 8nd TNthes' ReporL 8Th1 th& unaudlod finan(ad slatements ftythe1Snandal yearanded 30 tsu 202S. Th8 financbal statements are prred in a(Wr(1ce with the Compan6as Art 2C¢)8, FRS 102 Tr Finano Reporting Standard aK)lic8bb in the UK and Rapublic of Irelan(r and AntIng and RtrpNtlng by ChariJes: St8lwn8nt of ReComMwl Pra¢brA applkgble to tharilrgs prep8rirMJ iheir finanaal staternents in wilh the Financ R8wYtirg Stsndard aFWi¢at4e in th& UK and RwbfK of Irdand IFRS 1021. The Trustees. Raport c#)nt8ln8 the inft)rmation required to be provStled in Truste&s' Annual Report under thg ststement of Recomrnend8d Pr8dce {SORPI gu5delIn. The trustees of Ihe chity are also ctsrity tw$tees for fhe purpos8 rAdrtty law and undertho eharitys con5tthAtknn aro known as memb8r3 of boBrd of Irusteos. In thls rep)rt tha tsuste8s of North West Oxygen Centrg Ltd present a summary of its PUFFK)59. 9)v¢mance, &vements gnd financ8s forthe finenual y8ar30 2025. The ch8rity is a registered ¢harity and hence thè r8p)rt aThJ rtts are presènted a fonn ¥thld) ¢pIleS ulrernents of th8 Comp8nies Act 2006 and. although E)tst obl¥Jed to compty wilh th¥ Statemont of Re¢omrnended Pr8Ctice applicablè in the UK and Republlc of Irelatvj FRS 1Iy2. the (YganlsatiM has IMpkgmted ks reccmnd8tiOns where Rlevant In thtse financial statèmwts. 11n. ObJoCtlv•• and Str•t•lly Mlsslon Ststsmpnt Thg Noth West Oxygen Centre carrfas (Mrt its work by havlng hypethiic oxygan therapy avall8 and acc88kn1e. The ¢8ntre is for profit. The bumdkng whlch hou8es th& oxygen ¢h8mbers Ii¥s b8en Fmkled on a long-term leasg for a pepparcom rent 1£1.CK) pèr yearl. Th¢ building r&fiJrblshm•nt was Mpleted by voJuntagr8 and thg m8t8rials quirwj ware spon50r8d by a number of Ic<al buibjing ¢ompanw. Two oxy98n cthambers were purchased by the Haugh&y family In rnenKJry of Kathleen Haughey, wfo. mother and grandmother. Kalhleen useLI oxyg¢n th8rapy dvrin9 her chemotherapy trtraiment Communty fr( aer¥)$8 Northem Ireknd sUprta fijrmlrdising In order to 98t tho centre operational. The certse has iwts oxyg6t) Chambers. one of is vhleekhair scc&sslblè. The Oxygen Centr• ¢ommlit69 are aN vdunteers and are supported by rnembors of the It1 )MMUnIty and fvrther afield. The centre currthty h88 one tim8 rrembor of staff. Tho staff are r88ponslbb for opor3tirvJ the chambers. Hypethrtc oxyg•n Iherapy 1$ r¢clmenOd 88 8 tr8afrn a numb¢r of ClIOn8 hUdIng canw, MS. and morg rtt8nUy hJn9 t6Th Covid. Thè chaAVs rtiecis I'objects'l are 8p6o14rJlty testhcte(I to the folbwln9: To rtt88 awareness and prmts th• tnefits of Oxygon Therapy forh8aNh improvemonL To wovldg affordabl8 treatrnent sessv)n8 fordl The company wnlinues to provlde oxygen thw8py to dlenl Flnand•l R•vl•w The rosums for th¢ finanrA81 are Set out on p3go 7 and addltlc¥wl notss aro in¢om8 and exp8ndth In greater d¢tail FIn•blI1 RMuft• At th• and of th finda1 yoar th8 ¢h8rity has assets d £36,53512(Y24- £48.6791 and fwblmdes of £24.85712024- £36.4021. Thg net a8sets of thority have i¢$98 by£1.401. R•for•n¢• Admlnl•tralt¥è d•lalls Refemnr aThJ adrninl6trati detalL8 aro 88 Stsled on pag6 3 ofthe finanrial stat•m. Th• 1ruSt who 8eNed tlmighout the ffinancial year, exr£pt as r, •$ folbm: arlan Bradey Colleen McDomx Gerard Mills Mark Mccann Annetta Kelly Lucy HcKxl In 8o)Jdanc8wIth tha CoMi1ti(l, the trjslees retre by rotation and, teiNJ eligib]tt. offer th•msefve8 for Ilacl.
North West Oxygen Contre Ltd IA eomp#ny Ilrnll•d byiuw•rrto•. not h8¥lttg • ¥har• TRUSTEES. ANNUAL REPORT fc( the finclaI year ended 30 thjne 2025 CompllanG• wlth SeL*or-hYldg Loglsladon and Standards The charlty engagès prtr8cl¢vely with l&gisLgtion. strndards at¥J Cod whlch are d•vdopgd kn Ihg seth. North West OxwJ8n Centre Ltd subscrtw to and Is 0)Mlant th8 follrttthg.. The Componles Act 2006 Th6 Chgrilies SORP IFRS 102) Publ1¢ Bonofft Statom•nt The direct benefits knring from our ststemftt of puryx)8e are helplng p80plg cope t¢tter vlth th8moth6ppy and rrent testlmonial$ say that we have extend6d their lives and qu811ty of1rf8. People struggling vthh long ¢ovid hav6 d ihat Ihe hyperbadc oxygen thwxpy is aKling thek rECQV8ry. People who havé begn M)ILwed In accidents using tho Iro8trnent to sp8e<l up the healing PTOGess. Wg c8n prowd8 numgrous dient testimon18b and Nmbor ol u80rs so far. IlIvidUalS using the chambws for heatth benth and thdr famiti8s. Indlvkluals udrwj thg chambws havo had irnproved health. b¢tt¢rqualty of Ilfo and OV•rydll goneral wo11 bolng. Approv•d by Ikn Bt)•rd ofTrust••s on 19 hlwrch 2020 and 81lln on It• b•11 by: nan Brathy Trust•• C•ll•én MCDorntt Tru•t•e
Norlh West Oxygon Centr• Ltd IA company Ilmlt•d by98nts•. not havlnu a sharp capttall STATEMENT OF TRUSTEES. RESPONSIBILITIES forth811naI yeerendod 30 thjne 2025 Thg trus. who are akn dlrectorn of North West Oxygen Centrè Ltrl for lh8 wrp0808 of c£•MnY Lgw. are 198ponsibl8 for prgparfng the ffinandal Slatem in aC0)rdan with aFWlr3blB law and rgwlations. Company law requlrns th9 trustses as the dIr to prepare finaniy81 statements foT ch finan(>al year. Under that law Ihe trustsès have e18Ct8d to pr6re the financial staterronts In a¢wrdance wlth United KlngdE)m G8ner81 Accepted AoUnting Prackn (United ngdoM AcAx)untiF¥ Standorrls and appllcablè law} induding FRS 102 Fkn8ncl81 Reporting Slandanl ap1(able in th$ UK and Rèpubk of Ireland" Section 1A {Small Entstkn). Under mpany the trust88s must not apprnve the flrtandal statoments unless th8y a satsfiod that Ih&y 0 Iw8 and falrth of the stat8 of affair8 ofthe cthnpanyand of the $LNpl or deltdt ofthg company forthat pertod. In pr•paring those flnan(yal statements. lh8 trustees a requirBd to.. s818¢t suitable accourtting poli(aes and OFoly thom conslstsnty. mak&judgements and •sttm8les that are r8ason8ble and prud$nL stste whother the finandal slatn¢nts have beèn pw8rwJ In accLYd#nce llh tslev8nt flnanefjal réng framework, Idantify those sta5, and nots the effect and the reason8 for any matsri departuro Irom those Slar8. and preparè thè flnsnaal 8tstewts on the going l)a8ks unless inapwoF¥18tg to pre60 that thg chartty wlll cthtinu8 in IJFeration. The tnths confirn that tlw have CrnlF4S&J wlth Its above requlrgmorts kn prepBring th8 thancl81 atstemenl Th& trust88s are responsib for keeplrvJ adual8 a(xxunilng rJrdE that orn Suffian1 to show and exaIn thè charivs traFw1b and disclose wSth r8880nable accuracy at any tim• thè financial Fson of the charEty aF enable them to 8nsuie that tha nanrAal statemts eornply wtth the Companies Act 2006. They aT8 olso reSponsie for saf8guarding the assats of ihe charlty and h¢ncg lor tth.ng r&wnabie sleps lor lh9 prevention and of fraud and othor 1ffegulIts$. Apwo¥•d by th• 8¢xrd ofTn*tM• on 19 lknh 2026•nd •lgned on ils behalf by: Marlan 8rndl•y Tru8ts• Coll•en MCDW Trugt
North West Oxygen Contre Ltd IA company Ilmltqd byiuarnnt••. not INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES OF NORTH WEST OXYGEN CENTRE LTD I h8v• ¢Mmlned th• Ilnandal slat8m8nts othe charity for tha anc Or end&J 30 Juno 2025. vrt7ith comprfae the Statement of FinaFK¥¥I linwporatlng an JncL¥ne and Expgndthre Aceount), the B8nrA Sheet 8nd the relatgd note$. Th18 Is made to the ch8rtV$ membeT8, as x body, in aC£Ordan Ch8ptsr 3 of P8rt 16 of th• Companies A¢t 2006. My work Iws beon undertAken go that I m(ght u)rnpife the financial statemoftts that I havè been engagad lo compile, report lo the Board ofTru5t888 that I have done so, and state th060 matt8r3 that I havè 8weed to st8tè to them in this rswt and kn no othar purpose. To thg fvllest extent wnn5tted by law, I do not accept or assufflè rgspcffidblllty to anyDne other than tho d)81ity and the d)aritys membars, as a bc#ty. for my orfortNs ra RwpecUv• ro¥ponglbllltl•s of truBtM• and •¥amlnor Tho thriws tnJgtaè8 Iwho are akn the diredors of th• e4Jmpany for th8 puwes of cP9nY lawl are re8ponslb for the prgparatitsn of th8 flnonck918tstements In 8rxordan with th& wuirernents ol thg Conw8nies Act 2CK)6. Th• d)ariV8 trustees CLM)sider that an audit is not requlred for Ihis finandal year und8r ChapteT 3 of Part 16 of tha comp98 Act 2C4)6 gnd Ihatan bidepenI •x•mination is wuTrrod. It Is my rgsponsiblW to.. examlne thè fin8n¢ial sknmènts ufider $8thon 65 ofth8 Charfueg Ad., follow the proc4dufes Lgld down by the geneMI Dir)( glven by ts Chartty Commis81on ft Northem Irè18nd under section 8519Mbl oflhe Chantitrs ACL. and ¥lats whother p8rUcular matters havs ccffro to my attenticm. 84¥1• ol Ind•pfyndgTrt •unn•¥ ¥•port I havo 8xomin¢d your charity finawal statemonts as required uThJor sectlon 65 of the Charlties Act and my examination was caNigd out in ao)Jrdanc8 th& general Dlrgctions given by tho Ch81ity Cc¥nmis8ion for Northern Irdand utYJ8r seijion 6519Xbl of lh9 Charibes Act. An 8x¥mination Indud9s a Tevlew of thg acccJnUng rocords kept by the charity and a comparlson Of the ffinanclal stètenwits presented vrith those records. It also irKlude8 consldaration of ony uNsual items or disdosures in the finantyal statemants and geng explanations frcffi the trusto9$ concemlng such rn8lters. The pro¢4(turg3 undertaken do not provhJ• 811 Ihe ewd8n( Ih8t would b8 required in an 8udit and cajnsequenuy rto i)pinion is gIV Ss to whether thè presènt ¥ aThl fail v and th6 ffjpwt i¥ Umllod to thoso mattorn s out In the statonnt bebw. In eonnection vAth my •xarThnailon, no mattaf h88 u)m8 to my att&ntion whlth gfvès me cause to that In. any materfal respect.. actounlin9 records not kept in accordan¢o v4th 8e(on 386 ofthe Compant&s A¢t 2006 Ihg flnandal statgmgnts do not accord with those acojunting re¢oTds finanaal 8latemenis have nol been prepared in a(xwdanc£ with Ihg acc4)unUtvJ r•quirerrnis of 8tion 396 of lh8 Comp8ni8s Act 26 and with the methods and pl[le8 of th• Statennt of RÉc¥ynmended Pra¢lice apPlble to d)aiits95 preparfng thdr aw)Unts in acrxJrdanc& with lh8 FSnancLql R8rthtro Standard 8pplkabl$ in Ihe UK 8r¥J Republlc of IreLqnd IFRS1021 Ihere is fLth•r infcffmalion ne8d6d fora prc4Jer understBndlng of the 8coyJnts to bè reaLed. Ind8pend•nt •xamlnerf¥ •tatement I havg no conc•ms and h8ve tme across 0th8r matters in connedon wth thè èx8mSnaUon to which attenti Should È¢ dravm In thi8 reFK)rt In orderto 8n8bLg a proper understsnding of th• finarKwl 8tateM7ts to bg real*. Conor Eannètta BA (Hon¥} MIAB CP ACCOUNrs 8 Iallln$ Wood Avenue, nk1. Oma9h Co Tyron& BT79 TUT D4t•: 19 M•r¢h 21128
North West Oxygen Centro Ltd IA compony Ilmknd byguarahtsE. not a thar• eapttsii STATEMENT OF FINANCIAL ACTIVITIES forlho finandal yfr8rw)d8d 30 June 2025 Unrn8trlEtod Funds Total unrestrfcj Funds Furbjs 2024 Fund$ 2024 In Donauons and Iw&e8 Charitable activiti&s - Inc4)mè from oxyggn tank8 treatment Olh8r trading athitles 12,IXIO 12mO 17,500 17,500 32 23A70 23A70 29,602 29.602 1.718 1,718 Total inGom• 34470 35A711 48,820 Charitabl• ac 45.822 45.822 Not IncOm•ll•xpd1IUrnl Trnn9f botsw fvnds 14•t mov•m•nt In forth• flnancld y• 1.401 2.998 R•¢ondllthn offvnds: Total fuThJs boginning of the year io 10277 10277 7,279 7.279 Tot41 fundB atth• •nd ofth• 11,678 11.678 10,277 10277 The Ststement OF Fin8nrA#I AcbVI indudes all gains arKt lows reccgnisl in thg finarh*l year. All Inc4)mè and 8wditure late trj txnunulng 8cUvltièS. The 10tr) 14 frn part ofthe 8tatamÈnts
North West Oxygen Centre Ltd IA Gompany 11m1t tsy not h•vlng • •harne•plW) CLxnprty Nwnb•r. Nlf19749 BALANCE SHEET 88 at 30 ju 2025 2024 Flxed Assats T8ngl>b 8688ts 12.520 Cash at bank And In hand 30275 34.159 Crqdltorn: Amounts falllng du• 7thln ong y•of N•t Cwv•nt As••tslWablllll•B) (U857) 136,4021 4418 12.2431 Total A•••ts 1•8s Curr•nt U•blllll•• IIM78 10,277 Fund¥ Gen8ro1 fiJnd {um8tsicdl 11.678 10.277 10 11.678 10,27Y finaThxl Statemants haN boen wepar•d kn awdance ¥•lth Ihe speu81 provi810r rfjlali)g to smdl ¢nwanie5 vAthkn Part 15 of Ihe Componin Act 2tKJ6. For the fingndal yw eThJed 30 Jun• 2025 the charfty was onlitw to exempoon from audit undar socth)n 477 of ths COnnI@S Act2006' and no notice ha8 bggn dOtte under 88¢tton 476. Thè 1wJtees ¢rni that th& nwbers have not requSrad ¢>)mpanyto obtsln 8n 8LwJit of tts financJ813tatemntsfor the financlal ye8rln qUeSon kn acc4JTdAnc& agr0 476 of the Compan8 Act 2th)6. The Iw8tee8 acknowlwjgg thr resp1[08$ for &n8urity that th8 thority keeps accounttng records vthlch iy)mply wth S110 388 and for pmparfng finandd statements wthlch 9fvo a true and fslr viffiv of the state of aff8lrs of th• as at the gnd ol the financ year and of its pfofjt and loss for the financLal yr in accoTdanca thè r¢quirernents of sacticS 394 and 395 and whlch oth$Msg (xjrnply wfth th8 rgqulr¢ments ofthe Companies Act 2006 r8ladNJ iofinanc4al 8tatem8nts, so f¥98 applicablè to the chority. Thg fin8n¢I818talements have bean pr&p8rod in aC¢Crtan wilh Ihè provisi1$ applicable to cxxnpanles subit to thè sm811 ComleS, feglme and in 8¢¢ordanc8 vthh FRS 102 Tr FIfiand ReporUng Stsndard appllcoble In the UK and RepublOf lrn18ftd". appl Seclon 1A oftho1 Stsndwd. Appmvgd by th• Brd •fTru•tM8 and •uthorfBed for Is•uo on 19 March 2026 arnl •lgned on M• b•h•lf hy ucQefrn.tt IAarlan Brndl•y Trut•• Colloen McD•rntt ThB nots¥ on pw 10 10 14f(¥m p&tolthoffinantsal A8ffl
North West Oxygen Centre Ltd IA comp•ry IlmM•d by guaronts•. no¢ hty¥lnA a •horn •ih•ll NOTES TO THE FINANCIAL STATEMENTS the finanL?81 year ended 30June 2025 GEMERAL INFORMATION North West 0XJe C9ntr8 Ltd is a CoMnY krnited by guafantee Sn¢¢xporated in Northem Ireland. Tho r8glsterod offlce of lh8 chartty 18 57 Quarry Road, Carrickmorn. Co Tyrw, 8T79 9JX %thlch is Blso the prindpol plar of Iwslness of the charity. Th8 final Statwnts have IJe•n prnsented Ni pnd (£) which a150 Ihè fundjonal CLrn¢y of the chaTIty. SUMI14RY OF SIGNIFICANT ACCOUHYING POU Tho folk)wifyJ arxounung WlrAes I¥6 been 8ppSed contht¢ntty in dealwtg with ttems which aro 81dered rnaterlol In rd8th)n to th• charity's finandd statam9nts. Th• flnarv81 statements have been prepar1 ryi Ihe golng eorKem bas[8 under the hlstOriC81 cost ¢XWgniion. Trdified to Indudè rwtsin items at f8ir ¥ae. Tha ffin8ncSal 61at•mènts have bean prepar&J in accordant• wllh th• StatgrRent of RocommW9d Practtco ISORPI'Ac£ounting and Reporiing by Chartbes preparing Ihgtr a¢Lx)unts in acwrdanctr WTth the Finan¢ial Reportlng Stsndard applk¥blo in the LIK and RepubKe of Ireland FRS 10T, applylng Sectton 1A of that Stand8rd.A8 pemiltted by the Compani•$ Act 2008. ts Charfty h•$ varied the stanrt8rd fonnats in that act for the Statwnenl of Flnanck81 Actwths end Ihe BaLen¢a Sheet Departures frn the standard f£91$ are to compty 1h the requiremènts of the Cha183 SORP are in complknra wilh secl)n 4.7, 10.6 aThJ 15.2 ofthat SORP. ThB financw statements of the (av6ty for ts frmicial year ènded 30 2025 ha b88n Par1 on tho LKJir¥ concAm basi8 and in aco)rdanc8 the Ststem8nt of Recommanded Pracllcè ISORPI 'Acax)unting and ReFwNbng by Charld8s Fxgparing thelr @cunts In acc¥ydonce wth the Fln8rYial Reporbr¥J Standard applcabte tn lh8 UK and Repubk of Iroland FRS 1. ¥pplwng SoctlM 1A of that Standard. Fund a¢utIng Th& folknn9 ara ¢at•gorieB offiJndB MInned. R•StrId fundg R&tricted funds repr8sent income r8cdv&J can only ba Lwd for partkular wrp)$84 as specifi8d by the ¢Jonorn. Such purpxe$ are w tho overall obJectl¥a8 of thg charlty. Unrn8trlct•d fund• Unrestrlcted funds ¢))nslBt of G8n and De8ignabJ fu1.- Gerjeral fvnds reprn1 amoun18 whlth 8r8 oxpondable al the discration tsf the board, In furtherance of tho objectives of the ch8rity.- Designated fvnds ¢omprise unr8sbl¢ted fuThts that tha b08rd has at its dlstrotion. set asid• for parti1 puqJo86& Th desgnations have an adminislralhve puw onty. wx1 ck¢ not legalty rnstrict the boarfs discreti to appty the fund. Ineom• IncotM t8 rec4Jgnis&J by IrKtu¥v)n in Iho Statamanl of Flnandal onty Wh the Cha Is l•gally to the Incomo. parf0Mn cnlon$ atta¢1 to the rtemls) of ino)rn hav8 ljeen met thg amounts invoW can bg mgawred vAth SuffOnI relithlty and tt b probabl6 It1 the Inojme wlll ba reiVed by the chartty. Incorng from charltablo actl¥ttlo¥ Int%& from d7arrt8b18 athtbe3 indude income earned from tha suppty of s&fvtce8 undw crmtractual 8Frangem8nts from p8rlom7ancè grants whlch h8ve cOndIon8 that specrfy the provlslon of parucular servTces to be pmided by the charity. IncL¥n8 from gMmmgnt and other ctrfunders Ls reryJgni8ed whèn the raiity Is legalty enltled to tha h)com8 because It Is luffAlTrng the t4)ndn8 contsined in the Telatod fundirvJ agram8nts. Where a grant r8¢8iV8d in advant8, its rec£¥Jnon is def61r1 and Indud6d In creditors. Where entil18m9nt occurs before Irthmè is recdved. (( is acLnJed in debtors.Grants from govemments and olher COwfiJndw¥ typicalty indude of the floArtg of o)ndllh)ns:. Performafic• basgd ¢vnthtions.' whereby Ihs ¢harity 18 cOntra¢NY grrtNled to fundlng onty to the xtgnt that th¢ ¢ore objectives of Ihe grant agr8ernent are achfoved. Whore the charity 13 meeting lha core rt)lectN$8 of a grant 8gregn*nt. It r•e(yJni8es the lated •Xnditur8, to the oxtant r( Is relmbur¥8ble by the dtsnor, 88 incomè. -TIme based Conditn$.. whqraby Ihe charity L8 c¥)ntr8thJ81ty entlde(I to lunding on condthn that It 1$ utiitsed In a paiticular pertod. In Ihese cases the ¢harity recognls•$ Ihe income to Ihe extent it Is utilwd wthln the perM)d spedfiod in lh8 agre8m8nt.ln the 8b8enc8 of such rA)n(litions. 8ssunMng that reIpt is wobablg and the amount can bo r81iabty m8asure(I, grant income B rètogni88d once the th8rfty ib notffi8d of 8ntillemenLGTanls rgceNed trywards capttal èxp8nditure are c¥•dited to the Statam8nt of Flnanthal Ackn85 10
North West Oxygen Centre Ltd IA company lknil•d by gur4nt•g, not havlng a •h•M NOTES TO THE FINANCIAL STATEMENTS for the fln8nual year ended 30 June 2025 %thgn rg¢ofved ty rotxNabl8, whld)ever its earl. exp•ndhur Exponditure Is Bnaly89d betsveen costs of charitable acti$ aTrJ raising fuThls. The costs of each aiaivlty arg separatety aCmUlated and disdosed, and anatysed ac(>xdlng to ihetr m8hir components. Expendiiure r8tsyJniseLI when a 19981 cf conslwctfv• obYp81i)n exists as 8 result of a p8$t even( a tsnsfer of 8cofK)mic benefits is Tequir8d in setuement arKI the amount of thg 019allOn ¢8n be reliably Measu. Support c aro th¢)8e functions that 8SSlSt the work of the charity but rAnllot be aitrlbuted to one athty. &Jch ¢08ts are aHo¢at&J to activities in proportion to staff limo spontorOth suwe measure lor each ac0. Tanglblg fIX ass•ts •nd dgpr•clatlon Tangibb fixed assèts are Stat at ¢ost or at valu8tM>n. less acwmulated depracl8kn. Th& tharge to depfeclattoft 1$ (CUla18d to wrtt8 (AT lh8 origlnal c%)st or vafvjakn of t¥ngit4e ftt8d 0589ts,16ss estirnatad rosldual value, overth¢ir expected ¢Jseful li as ftAIows: Fixbjrw fiUirg8 and &]ulpnnt 20% Stratght n• Cash at bank and In hand C8$h at bank and In hand comfv$ on deF4Jat 8t bkS requlrtn9 1•ss Ihan Ihr•o months rh)tt¢6 of vthdr8wal. Taxatlon and dof•rrod t•xallon valued addod IAX is •xpgn8ed as incJJrra¢l. Deferred tax És rs¢o3ni8ed In r8sFeCt of all fjmlng dIff&ren8 that have originated but not revers8d at th balanc6 sheet date where tr8nsa¢tions or events hav? o(xuffed at that date that WIH result In an ob1KJa1n to pay more tBx in the fvture, or a rfght tts pay le&$ tax In the future. Tlmlng dIffWen afe tempwry dMfereY>ce bohvgen Ihe charitys t8x8ty income and Its result3 as stated Ihè finanaal $tatements.Deferred tsx is measurwj on an urkyUted basis at the tax rates that are antnpated to appty in the periLJ$ in vthSch thè mlng drfferen èxptded to reve. b##ed on tax fat•s and laws that hav¢ be8n enactod or sybstsntivety enactod by the ban¢kn sho&1 date. 114COME DONATIONS AND LEGACIES 2024 Fund• Fund• tzooo 12.000 17,5 CHARITABLE ACTivmES 2024 Fund• Funds Inc¥)m&from (aiitable acfjvltlos 21470 70 29,602 OTHER TRADIMO ACTivmE8 Unrostrlct•d R•8trlct•d Fun Funds 2024 1.718 EXPENDifuRE CHARrrABLE ACTIVITES Dlr•cl Othgr sOrt ¢Mts 202S 2024 21.71B 11
North West Oxygen Centre Ltd (xjntknu IA ¢ompar)y Ilmknd by ¥u•r•rts•. a •hr• c•pWI NOTES TO THE FINANCIAL STATEMENTS for the f4nandal year ond8d 30 Juno 2025 8UPPORT C08TS Charhabl8 A¢tivttkns 21)23 2024 L1 and profe8skThl 1,747 1.747 1.873 6,091 1,091 NEf INCOME 2025 2024 Not Incom• Is st&t•d •fter dwr9lnW(¢rodlllng): 0gweclaVon ofiarwltle as6ets 6,260 EITrLOYEES ANO REMUNERATIOX Numb•r of omploye•s Th8 8¥grage numbgr of peF8ons nPYed {in(Jding xetiVe kn081 durirvJ th• finanual y8ar was as 2025 Nwib•r 2024 Number Niistrative Tho Staff ccfjts cLNnfv: 2024 Wag85 8nd saFari Penslon costs 20.663 749 33,825 1.042 2fA12 34.867 Flxlur•s. fftdngs and •qulprn•nt At June 2025 31,300 31,3(Kl D•prnclatlon At 1 Juty 2024 Cherge for thg financial year At ao ne 2025 18.780 6.260 18,780 6.260 N•t Im value AI 30 June 2025 At Junè 2024 12,520 12.520 12
North West Oxygen Centre Ltd o)nth)ued IA comp•ny Ilmh•d by9ts•r not • •hgr• ¢WI NOTES TO THE FINANCIAL STATEMENTS forthe financ4al year¢rKled 30 June 2025 CREDoRs Amounts tallkny du• TRAhln ¢)n• y••r 2025 2024 Accruals and d8ferr8d Inr>)rne 35.596 24157 36,402 2024 Al the trw3knnkng ofthe yoar Surplus for tho fflnanclot 102n 1,401 7.279 2,998 Al the end of th6 year 10,277 10. FUNDS 10.1 RECONCIUATION OF MOVEIAEIIT IN FUI Total Funds FndS At 1 Juty 2023 Movem8ntding the finandal y8ar 7.279 2.998 7,279 2,998 AI 30 June 21724 vem8nt durtng th8 fflngndAI y99r 10277 1,401 10,277 1,401 At JJ Juno 2025 11,678 102 A14ALYSIS OF MOVEMENTS OM FUNDS B•lane• 1 July In¢om E¥p9ndIrn Tran•f•rn Balanc• 30 Juno funds Unre8trKAed Ger81 10,277 35.470 11.6Y8 Total fvnd• 10.277 3&470 11,878 10.3 ANALY319 OF NEf ASSEfs 8Y FUKI Curront Currfjnt ats Ilabllld•• Total UnreBtricted geneT81 fuFKts 30.275 1218sn 11.878 30375 124,•sn 11.678 13
eontinued North West Oxygen Centre Ltd (Aeompffj Ilmll•d by 9uarants•. ntst Iwln9 • 8har•e4 NOTES TO THE FINANCIAL STATEMENTS forthe finanrjal ended 30 Juno 2025 11. STATUS The Is a cx>mpany limitad by guarantse not havSng a sharg (*pltal. Thtr Eiaknlity of the m8mbeTS Is NmlW.Every mwnber of Ihe company un¢Jertakes to C4JntrtJul¢ to the astets of the tpanY In ts 8vent of its beiThJ wcmjnd up whfjla they are members, or wllhin fina)d81 yg8r thereafter, for the paymgnt of thtr debts and liabiliti of th& eomp8ny contracted befom thw IM88d to b& members. and the costs. ch8T9es end &xpen8as of wnding up. and for the adjUstmrt of tho rlgh18 of th& conkn"butors xmong themselves. swh armunt as may bè raquifed, not excwJh¥J £ l. 12. There have be•n rto swificonl events atila th& Chw7ty Sin thg finanr4al 14
OXYGEN CENTRE LT IAwmp*w Ilttthd by guvant••. not tsavlng • ¥harn captt41 EME FIN REN 15
North West Oxygen Centre Ltd IA ¢paY Ilmstad by guwra not ha4 J th•r•capltstJ 8UPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS OwatiNJ Statement forthe finanal year8nded 30 ju 2025 2025 2024 Ineomo FurtdraL8lng 12,000 17,SXJ 1.718 29.602 21470 35,470 Colt of g•nwatlng furbdB Purchases 239 Gn6 wrplu¥ 35.184 48,581 Wage5 ond salaries 20.163 33,825 1,042 1,853 97 Insurance Printing, postag• arld stakn8ry Tdephon& CompLrtèr rnsts Legal and professbnal Ac)untanC Bank ¢haryJo8 Dewed8Utsn 1,939 1.268 1.073 8IKI 177 6,280 260 33.763 45.583 N•1 •urpl The 8upplemenlary infommkn dogs notfomi pgrtoftha finanra818tatemenLq 18