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' ReSP￿￿bIlItIas
Independent Examinees Rewt
Statement of Flnartial Actlvliies
88￿nCe 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•r￿At Ex4rnln•r
CP A¢eounts
8 I￿￿1￿$ Woc#l Avenu8. m￿nt￿81d,
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••, not￿n9 a %hèr• capw
TRUSTEES. ANNUAL REPORT
forthe f*)ancial onded 30 June 2025
The trust808 Fff08ent thalr TnJ&t￿8. Annual Rart combinlrfj I￿ Directors. Rgwrt 8nd TNthes' ReporL 8Th1 th&
unaudlod finan(ad slatements ftythe1Snandal yearanded 30 tsu￿ 202S.
Th8 financbal statements are pr￿red in a(Wr(1￿ce with the Compan6as Art 2C¢)8, FRS 102 Tr Finano
Reporting Standard aK)lic8bb in the UK and Rapublic of Irelan(r and A￿￿ntIng and RtrpNtlng by ChariJes:
St8lwn8nt of ReComMw￿￿l 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 ch*ity are also ctsrity tw$tees for fhe
purpos8 rAd￿rtty 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 r￿￿tts 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 IMpkgm￿ted ks
reccm￿￿nd8tiOns where Rlevant In thtse financial statèmwts.
￿1￿1￿n. ObJoCtlv•• and Str•t•lly
Mlsslon Ststsmpnt
Thg Noth West Oxygen Centre carrfas (Mrt its work by havlng hypethiic oxygan therapy avall8￿ and acc*88kn1e.
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¥)$8 Northem Ireknd sUp￿rta￿ fijrmlrdising In order to 98t
tho centre operational. The certse has iwts oxyg6t) Chambers. one of is vhleekhair scc&sslblè. The Oxygen
Centr• ¢ommlit69 are aN vdunteers and are supported by rnembors of the It￿1 ￿)MMUnIty and fvrther afield. The
centre currthty h88 one tim8 rrembor of staff. Tho staff are r88ponslbb for opor3tirvJ the chambers. Hypethrtc
oxyg•n Iherapy 1$ r¢cl￿men￿Od 88 8 tr8afrn￿ a numb¢r of C￿lI￿On8 h￿UdIng 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•
t*nefits 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•b￿lI1 RMuft•
At th• and of th* fin￿da1 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 CoMi1￿ti(￿l, the trjslees retre by rotation and, teiNJ eligib]tt. offer th•msefve8 for I￿lac￿l.

North West Oxygen Contre Ltd
IA eomp#ny Ilrnll•d byiuw•rrto•. not h8¥lttg • ¥har•
TRUSTEES. ANNUAL REPORT
fc( the fin￿claI 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)M￿lant￿ 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. I￿lIvidUalS 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 MCDorn￿tt
Tru•t•e

Norlh West Oxygon Centr• Ltd
IA company Ilmlt•d by9￿8￿nts•. not havlnu a sharp capttall
STATEMENT OF TRUSTEES. RESPONSIBILITIES
forth811n￿￿aI yeerendod 30 thjne 2025
Thg trus*. who are akn dlrectorn of North West Oxygen Centrè Ltrl for lh8 wrp0808 of c£•M￿nY 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 pr6￿re the financial staterronts In a¢wrdance wlth United KlngdE)m G8ner81
Accepted A￿oUnting Prackn (United ￿ngdoM AcAx)untiF¥ Standorrls and appllcablè law} induding FRS 102
Fkn8ncl81 Reporting Slandanl ap￿1(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 slat*n¢nts have beèn pw8rwJ In accLYd#nce *llh tslev8nt flnanefjal ré￿ng
framework, Idantify those sta￿￿￿5, and nots the effect and the reason8 for any matsri* departuro Irom those
S￿￿lar￿8. and
preparè thè flnsnaal 8tstewts on the going l)a8ks unless inapwoF¥18tg to pre6￿0 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 ad￿ual8 a(xxunilng r￿JrdE that orn Suffi￿an1 to show and ex￿aIn thè
charivs traFw1b￿ and disclose wSth r8880nable accuracy at any tim• thè financial F￿s￿on of the charEty aF
enable them to 8nsuie that tha ￿nanrAal statem￿ts eornply wtth the Companies Act 2006. They aT8 olso reSponsi￿e
for saf8guarding the assats of ihe charlty and h¢ncg lor tth.ng r&wnabie sleps lor lh9 prevention and of
fraud and othor 1ffegul￿Its$.
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 o*the 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 B8￿nrA 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 c￿P9nY 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
comp￿98 Act 2C4)6 gnd Ihatan bidepe￿nI •x•mination is wuTrrod.
It Is my rgsponsiblW to..
examlne thè fin8n¢ial sknmènts ufider $8thon 65 ofth8 Charfueg Ad.,
follow the proc4dufes Lgld down by the geneMI Dir￿)(￿ glven by ts Chartty Commis81on ft* Northem Irè18nd
under section 8519Mbl oflhe Chantitrs ACL. and
¥lats whother p8rUcular matters havs ccffro to my attenticm.
84¥1• ol Ind•pfyndgTrt •un￿n•￿¥ ¥•port
I havo 8xomin¢d your charity finawal statemonts as required uThJor sectlon 65 of the Charlties Act and my
examination was caNigd out in ao)Jrdanc8 th& general Dlrgctions given by tho Ch81ity Cc¥nmis8ion for Northern
Irdand utYJ8r seijion 6519Xbl of lh9 Charibes Act. An 8x¥mination Indud9s a Tevlew of thg accc*JnUng rocords kept
by the charity and a comparlson Of the ffinanclal stètenwits presented vrith those records. It also irKlude8
consldaration of ony uNsual items or disdosures in the finantyal statemants and ge￿ng explanations frcffi the
trusto9$ 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 staton*nt 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•quirerr*nis of 8￿tion 396 of
lh8 Comp8ni8s Act 2￿6 and with the methods and pl[￿l￿e8 of th• Staten*nt of RÉc¥ynmended Pra¢lice
apPl￿ble 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 fL*th•r infcffmalion ne8d6d fora prc4Jer understBndlng of the 8coyJnts to bè reaL*ed.
Ind8pend•nt •xamlnerf¥ •tatement
I havg no conc•ms and h8ve t￿me across 0th8r matters in connedon w*th thè èx8mSnaUon to which attenti
Should È¢ dravm In thi8 reFK)rt In orderto 8n8bLg a proper understsnding of th• finarKwl 8tateM￿7ts to bg real*￿￿.
Conor Eannètta BA (Hon¥} MIAB
CP ACCOUNrs
8 Iallln$ Wood Avenue, ￿￿n￿￿k1.
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 unrestrfc￿j
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•xp￿d1IUrnl
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 reccgnis*l in thg finarh*l year.
All Inc4)mè and 8wditure ￿late trj txnunulng 8cUvltièS.
The 10tr) 14 f￿rn 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 {um8tsic*dl
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
COn￿nI@S Act2006' and no notice ha8 bggn dO￿tte￿ under 88¢tton 476.
Thè 1wJtees ¢￿￿rni that th& nwbers have not requSrad ￿ ¢>)mpanyto obtsln 8n 8LwJit of tts financJ813tatemntsfor
the financlal ye8rln qUeS￿on kn acc4JTdAnc& agr￿0￿ 476 of the Compan￿8 Act 2th)6.
The Iw8tee8 acknowlwjgg th￿r resp￿1￿[08$ for &n8urity that th8 thority keeps accounttng records vthlch iy)mply
wth S￿110￿ 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 y￿r in accoTdanca thè
r¢quirernents of sactic￿S 394 and 395 and whlch oth$Msg (xjrnply wfth th8 rgqulr¢ments ofthe Companies Act 2006
r8ladNJ iofinanc4al 8tatem8nts, so f¥98 applicablè to the chority.
Thg fin8n¢I818talements have bean pr&p8rod in aC¢Crtan￿ wilh Ihè provisi￿1$ applicable to cxxnpanles subi*t to
thè sm811 Com￿leS, feglme and in 8¢¢ordanc8 vthh FRS 102 Tr FIfiand￿ ReporUng Stsndard appllcoble In the UK
and Republ￿Of lrn18ftd". appl￿ Seclon 1A oftho1 Stsndwd.
Appmvgd by th• B￿rd •fTru•tM8 and •uthorfBed for Is•uo on 19 March 2026 arnl •lgned on M• b•h•lf hy
ucQefrn.tt
IAarlan Brndl•y
Tru*t••
Colloen McD•rn￿tt
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 0X￿Je￿ C9ntr8 Ltd is a CoM￿nY 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 fi￿n￿al Statwnts have IJe•n prnsented Ni p￿nd (£) 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 prepar￿1 ryi Ihe golng eorKem bas[8 under the hlstOriC81 cost ¢XWgniion.
Tr￿dified to Indudè rwtsin items at f8ir ¥a￿e. Tha ffin8ncSal 61at•mènts have bean prepar&J in accordant•
wllh th• StatgrRent of RocommW￿9d 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 fr￿n the standard f£￿91$ are to compty ￿1h the requiremènts of the Cha￿183 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 ￿Par￿1 on tho
LKJir¥ concAm basi8 and in aco)rdanc8 the Ststem8nt of Recommanded Pracllcè ISORPI 'Acax)unting
and ReFwNbng by Charld8s Fxgparing thelr @c￿unts 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¢￿u￿tIng
Th& folkn￿n9 ara ¢at•gorieB offiJndB MIn￿ned.
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 fu￿1￿.- Gerjeral fvnds repr￿n1 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 parti￿1￿ 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. parf0M￿n￿ c￿n￿l￿on$ atta¢*￿1 to the rtemls) of ino)rn hav8 ljeen met thg amounts
invoW can bg mgawred vAth Suff￿OnI relithlty and tt b probabl6 It￿1 the Inojme wlll ba re￿iVed 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 cOndI￿on8 that specrfy the provlslon of
parucular servTces to be pmided by the charity. IncL¥n8 from gMmmgnt and other ctrfunders Ls reryJgni8ed
whèn the r*aiity Is legalty enltled to tha h)com8 because It Is luffAlTrng the t4)nd￿n8 contsined in the Telatod
fundirvJ agr*am8nts. Where a grant ￿ r8¢8iV8d in advant8, its rec£¥Jn￿on is def61r￿1 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 f￿lo￿Artg 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$8 of a grant
8gregn*nt. It r•e(yJni8es the ￿lated •X￿nditur8, to the oxtant r( Is relmbur¥8ble by the dtsnor, 88 incomè.
-TIme based Condit￿n$.. 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 re￿Ipt 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 Ackn￿￿85
10

North West Oxygen Centre Ltd
IA company lknil•d by gu*r4nt•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 aC￿mUlated 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$t even( a tsnsfer of 8cofK)mic
benefits is Tequir8d in setuement arKI the amount of thg 0￿19allOn ¢8n be reliably Measu￿￿. Support c
aro th¢)8e functions that 8SSlSt the work of the charity but rAnllot be aitrlbuted to one athty. &Jch ¢08ts are
aHo¢at&J to activities in proportion to staff limo spontorOth￿ suwe measure lor each ac0￿.
Tanglblg fIX￿ ass•ts •nd dgpr•clatlon
Tangibb fixed assèts are Stat￿ at ¢ost or at valu8tM>n. less acwmulated depracl8kn. Th& tharge to
depfeclattoft 1$ (￿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 &]ulpn*nt
20% Stratght ￿n•
Cash at bank and In hand
C8$h at bank and In hand comfv$ on deF4Jat 8t b￿kS 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&ren￿8 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 ob1KJa1￿n 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 $tatements.Deferred tsx is
measurwj on an urky￿U￿ted basis at the tax rates that are antnpated to appty in the periL*J$ 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 b￿an¢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
s￿Ort
¢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
L￿1 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 ￿nP￿Yed {in(*Jding *xe￿tiVe 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
CRED￿oRs
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
F￿ndS
At 1 Juty 2023
Movem8ntd￿ing 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¥p9ndI￿rn Tran•f•rn
Balanc•
30 Juno
funds
Unre8trKAed G￿er81
10,277
35.470
11.6Y8
Total fvnd•
10.277
3&470
11,878
10.3 ANALY319 OF NEf ASSEfs 8Y FUKI
Curront
Currfjnt
a￿ts 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 t￿panY 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 adjUstm￿rt 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 a￿til￿a 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 ¢￿￿pa*Y Ilmstad by guwra* not ha￿￿4 J th•r•capltstJ
8UPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS
OwatiNJ Statement
forthe finan￿al 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
Gn￿6 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