COMPANY REGISTRATION NUMBER: NI049255
HMRC CHARITY REGISTRATION NO. NI00743
CHARITY REGISTRATION NUMBER: 101955
Omagh Community Youth Choir
(Charitable Company Limited by Guarantee)
Annual Report & Unaudited Financial Statements for the year ended
31 December 2025

Omagh Community Youth Choir
(Company limited by guarantee)
Registered number: | NI049255
Statement of Financial Position
as at 31 December 2025
| Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Tangible assets | 6 |  |  | 2,069 |  |  | 2,760
Current assets
Cash at bank and in hand |  |  | 39,935 |  |  | 38,909
Creditors: amounts falling due within one year | 7 |  | (480) |  |  | (479)
Net current assets |  |  |  | 39,455 |  |  | 38,430
Net assets |  |  |  | 41,524 |  |  | 41,190
Funds of the charity
Unrestricted funds |  |  |  | 41,524 |  |  | 41,190
Restricted funds |  |  |  | - |  |  | -
Total charity funds | 8 |  |  | 41,524 |  |  | 41,190
For the year ended 31 December 2025 the charity was entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act relating to small companies.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime.
The profit and loss account has not been delivered to the Registrar of Companies under section 444 of the Companies Act 2006.
The notes on pages 8 to 12 form an integral part of the financial statements.
Mr Daryl Jon Simpson
Trustee
These financial statements were approved by the board of trustees and authorised for issue on 18 February 2026.

Omagh Community Youth Choir
(Company limited by guarantee)
Notes to the Accounts
for the year ended 31 December 2025
1 | Accounting policies
| Basis of preparation
| The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction values unless otherwise stated in the relevant notes to these accounts. The financial statements have been prepared in accordance with 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) effective 1 January 2015 Charities SORP (FRS 102), the Companies Act 2006 and the Charities Act (Northern Ireland) 2008. The currency used for the reporting of these financial statements is Sterling (£)
| Fund accounting
| Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
| Incoming resources
| All incoming resources are included in the statement of financial activities when the charitable company is entitled to the income and the amount can be quantified with reasonable accuracy. Incoming resources includes all voluntary and fundraising income from charitable activities. Voluntary income received by way of donations and gifts to the charity is included in full in the Statement of Financial Activates when receivable. Fundraising income is credited to incoming resources when received. If the income relates to a particular event happening after the financial year end it is deferred.
| Resources expended
| Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes VAT, and is classified under the heading of 'expenditure on charitable activities'. This includes all costs incurred by the charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
| Disclosure exemptions
| The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. As such, advantage has been taken of the disclosure exemption available under paragraph 1.12 of FRS 102 which allows no cash flow statement to be presented for the company.
| Judgements and key sources of estimation uncertainty
| The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. No judgements that management has made in the process of applying the entity's accounting policies have a significant effect on the amounts recognised in the financial statements. No accounting estimates or assumptions have been made.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Cost includes the original purchase price, costs directly attributable to bringing the asset to its working condition for its intended use. Depreciation is calculated to allocate the cost to the residual values over their estimated useful lives. The principal annual rates and bases used are as follows:
| Plant and machinery | 25% reducing balance
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Taxation
| Omagh Community Youth Choir is a registered charity and, as such, is entitled to certain tax exemptions on income and profits from investments and surpluses on any trading activities carried on in furtherance of the charity's primary objectives, if these profits and surpluses are applied solely for charitable purposes.
| Foreign currency translation
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
| Financial Instruments
| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities. Where the contractual obligations of financial instruments are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.
2 | Donations and legacies |  |  |  |  | 2025 |  | 2024
|  |  |  |  |  | £ |  | £
| Unrestricted funds
| Donations | 1,850 |  | 6,261
| Restricted funds
| Donations | - |  | -
|  |  |  |  |  | 1,850 |  | 6,261
3 | Expenditure on charitable activities by fund type | 2025 |  | 2024
|  |  |  |  |  | £ |  | £
| Unrestricted funds
| Charitable activities (including support costs) | 1,516 |  | 2,045
| Restricted funds
| Charitable activities (including support costs) | - |  | -
| Total resources expended | 1,516 |  | 2,045
4 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | - |  | -
5 | Limited by guarantee
| Omagh Community Youth Choir is a company limited by guarantee and accordingly does not have a share capital.
6 | Tangible fixed assets
|  |  |  |  |  |  |  | Plant and machinery etc
£
| Cost
| At 1 January 2025 | 7,745
| At 31 December 2025 | 7,745
| Depreciation
| At 1 January 2025 | 4,985
| Charge for the year | 691
| At 31 December 2025 | 5,676
| Net book value
| At 31 December 2025 | 2,069
| At 31 December 2024 | 2,760
7 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Accruals | 480 |  | 479
8 | Analysis of charitable funds | 2025 |  | 2024
£ | £
| Unrestricted funds
| At 1 January 2024 | 41,190 |  | 36,974
| Income/(Expenditure) | 334 |  | 4,216
| Transfers | - |  | -
| At 31 December 2024 | 41,525 |  | 41,190
| Restricted funds
| At 1 January 2024 | - |  | -
| Income/(Expenditure) | - |  | -
| Transfers | - |  | -
| At 31 December 2024 | - |  | -
9 | Related party transactions
| No related party transactions have took place during the year.
10 | Other information
| Omagh Community Youth Choir is a company limited by guarantee and does not have a share capital. It is incorporated in Northern Ireland. Its registered office is:
| 63 Hospital Road
| Omagh
| Co Tyrone
| BT79 0DA

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