The financial statements are prepared in accordance with the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

The Trustees' Report contains the information required to be provided in the Trustees' Annual Report under the Statement of Recommended Practice (SORP) guidelines. The trustees of the company are also charity trustees for the purpose of charity law and under the company's constitution are known as members of the board of trustees.

In this report the trustees of Trillick Enterprise Leisure Limited present a summary of its purpose, governance, activities, achievements and finances for the financial financial year 31 March 2025.

The charity was established to improve the conditions of life and opportunities for the inhabitants of the Trillick and surrounding areas. To achieve this object, the company aims to increase social interaction with both young and old, increase in health and well-being - both physical and mental - increased awareness in the community about social issues - decrease in anti- social behaviour - reduction in social isolation (especially older people).

Trillick Enterprise Leisure Limited is a registered charity with the Charity Commission for Northern Ireland since 6 December 2016, under the registration number NIC 105717.

Over the past year the trustees have met monthly to oversee all parts of the organisation. A centre manager, appointed by the directors, manages the day to day operations of the charity and reports to them monthly or more frequently if required. In accordance with the Articles of Association seven directors represent Trillick Enterprise Leisure Limited and four others to represent the community at large.

The charitable company is limited by guarantee not having a share capital.

The charitable company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association.

In accordance with the Articles of Association, the members to retire by rotation shall be those who have been longest in office since their last election, and the relevant motion will be put at the Annual General Meeting. A retiring member shall be eligible for re-election.

The results reflect the activities for Trillick Enterprise Leisure Limited carried out during the year ending 31 March 2025.

The directors are content that all procedures and policies were covered during the April 2024-March 2025.

The company has a Service Level Agreement with Fermanagh & Omagh District Council amounting to £50,833 per annum. This funding is secured until 31st March 2026.

Other grants are sought on a regular basis to sustain the revenue costs of the centre with small grants from Fermanagh & Omagh District Council, Halifax Foundation, PHA Clear Project, SWAP and CFNI. We are currently waiting to hear from a number of other organisations in regards to applications.

The centre continues to use an online app for bookings and is going well so far.

We provide a wide range of activities for all ages and abilities in the centre.

The directors of Trillick Enterprise Leisure Limited confirm that they have complied with their duties in regard to the Charity Commission for Northern Ireland's guidance on public benefit and that the public benefit requirement has been achieved through the activities of the charitable company in the financial year 31 March 2025.

The organisation has met the public benefit by planning and delivering a wide range of activities and programmes to cater for all members of the community. The benefits of these activities and programmes are evident through regular attendance and verbal feedback. Evaluation forms are completed for funders. The centre completes a yearly development plan that is reviewed quarterly. The centre has a Community Drop Box for ideas for future plans. There is a social media profile to reach out to the wider community. Policies and risk assessments are in place to protect the users of the centre. There is no private benefit.

Income from charitable activities include income earned from the supply of services under contractual arrangements and from performance related grants which have conditions that specify the provision of particular services to be provided by the company. Income from government and other co-funders is recognised when the company is legally entitled to the income because it is fulfilling the conditions contained in the related funding agreements. Where a grant is received in advance, its recognition is deferred and included in creditors. Where entitlement occurs before income is received, it is accrued in debtors.

Grants from governments and other co-funders typically include one of the following types of conditions:

■ Performance based conditions: whereby the company is contractually entitled to funding only to the extent that the core objectives of the grant agreement are achieved. Where the company is meeting the core objectives of a grant agreement, it recognises the related expenditure, to the extent that it is reimbursable by the donor, as income.

■Time based conditions: whereby the company is contractually entitled to funding on the condition that it is utilised in a particular period. In these cases the company recognises the income to the extent it is utilised within the period specified in the agreement.

In the absence of such conditions, assuming that receipt is probable and the amount can be reliably measured, grant income is recognised once the company is notified of entitlement.

Grants received towards capital expenditure are credited to the Statement of Financial Activities when received or receivable, whichever is earlier.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable income and its results as stated in the financial statements.

Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

The liability of the members is limited.

Every member of the company undertakes to contribute to the assets of the company in the event of its being wound up while they are members, or within one year thereafter, for the payment of the debts and liabilities of the company contracted before they ceased to be members, and the costs, charges and expenses of winding up, and for the adjustment of the rights of the contributors among themselves, such amount as may be required, not exceeding £ 1.