REGISTERED COMPANY NUMBER: NI626600 (Northern Ireland)

REGISTERED CHARITY NUMBER: 106753

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

FERMANAGH CHRISTIAN FELLOWSHIP

Page

Report of the Trustees

1

to

11

Independent Examiner's Report

12

Statement of Financial Activities

13

Balance Sheet

14

to

15

Notes to the Financial Statements

16

to

21

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The charity's objectives are for the public benefit as set out in the Articles of Association and are restricted to the following:

(a) The promotion and furtherance of the Christian Religion;

(b) The relief of poverty, financial and social hardship as need may arise;

(c) The advancement of education of persons worldwide;

(d) Helping young people through the provision of recreational and leisure time activities;

(d) Providing financial support to evangelists, missionaries, individuals and organisations.

Significant activities

Everything we do at Fermanagh Christian Fellowship is shaped by a desire to care for people in a holistic manner. Our heart is to support the spiritual, physical, and mental needs of everyone who attends. This year has been particularly encouraging as the church has continued to grow and broaden its provision of programmes across all age groups.

At The Crossroads

Leading up to Easter, we held a week of mission during which individuals from FCF shared their personal stories of coming to faith in Christ and Sam brought a closing Gospel challenge. We praise God for the evident ways He was at work in the lives of those who attended. Thank you to all those who made this week such a blessing.

Baptisms and Baby Dedications

During the year we celebrated 11 believer baptisms and 4 baby dedications. After careful consideration, the Elders have agreed that future baby dedications will take place during Sundays designated as All-Age Services, ensuring these moments are shared by the whole church family.

Creche, Children, Youth & Young Adults

It is uplifting to look around FCF on a Sunday morning and at many of our other events and see so many children and young people filling the building. This is both a wonderful privilege and a significant responsibility as we invest in these young lives. We are deeply grateful to every member of the teams whose dedication makes these vital ministries possible. There are currently 155 children registered across all groups in the 2025/26 academic year.

- Sunday School

Sunday School has continued each week during the sermon, following the BibleTime syllabus. The team includes 28 teachers and 12 assistants, each giving between 4 & 8 Sundays of their own service time, in addition to the preparation of lessons, crafts, memory verses, and songs. We are deeply grateful for their commitment. It is especially encouraging to see the younger generation of assistants in Level 0 growing in confidence and skill as they help with our youngest children. Their development is evident, and many of them will undoubtedly become the Sunday School teachers of the future. Please continue to uphold them in prayer.

Note: A new and growing team of SEN volunteers is now providing weekly support through a dedicated Buddy System within our Level 2 Sunday School class. Please continue to pray for this important and developing ministry.

- Creche

This is a supervised crèche facility where parents can leave their children with confidence during the sermon. We want to express our sincere thanks to the team who serve so faithfully in this ministry. Many parents have shared their appreciation, and we recognise the challenge involved in providing this level of care. Numbers vary from week to week, but there can be up to 20 children in the crèche - an incredible responsibility. We trust that the recent guidelines we circulated have been helpful as you continue in this important work.

- Little Acorns

This group welcomes babies, toddlers, and their parents, guardians, or childminders, meeting every other Wednesday in FCF. Little Acorns has continued to flourish, with around 20-30 little ones attending each session alongside 15-20 adults. The commitment shown by the leaders week after week is deeply appreciated, and their faithfulness has not gone unnoticed. It is also encouraging to see families from outside FCF joining us, extending our reach into the wider community. The children enjoy a rhythm of structured play, singing, and a short Bible story, all rooted in the Christian message.

- Mighty Oaks

This club welcomes children aged 3-11 and meets every Wednesday night in FCF. The children enjoy a full programme of games, singing, quizzes, crafts, memory verses, and Bible stories. Mighty Oaks has continued to grow, with 25-40 children attending each week alongside the leaders. The commitment and faithfulness shown by the team week after week is deeply appreciated. It is also encouraging to see children from outside FCF joining us, allowing this ministry to reach further into our community with the love of Christ.

- Rooted & Grounded

This ministry serves our teenagers twice a month - gathering on Friday nights for fun, fellowship, and a short message, and again on Sunday mornings once per month for teaching that helps them explore Christianity and the Bible in a way that speaks to their stage of life.

Throughout 2025, it has been encouraging to see our young people engaging with God's Word and with one another. We continue to pray for steady growth as they become more rooted within the life of the church. The weekend away in April was a real blessing, and we are deeply grateful to the leaders who have stepped into the responsibility of coordinating this vital ministry.

- Seed Team

Last summer the newly formed SEED team ran a children's club in July with up to 40 children attending. This club was advertised around schools and locally. It was great to see children from outside FCF coming, some of whom have continued to come to Mighty Oaks on a Wednesday night. This year we hope to have another SEED team running in July. Please pray and support them as they prepare, that they would grow in their understanding of God and witness His work firsthand throughout the week.

- Anchored

This group supports young adults aged 18-30 and meets every other Saturday night in FCF. It offers space for friendship, fellowship, and meaningful discussion on a wide range of topics, always grounding those conversations in what God's Word teaches. It provides encouragement and spiritual support as these young adults step into university life or the workplace. This season of life is full of significant decisions, and we recognise how crucial it is that our young adults grow in faith, wisdom, and confidence in God's leading. Please continue to pray for their spiritual development, for wise choices, and for the leaders as they guide and shape this ministry into 2026.

Christmas Praise

We hosted a Christmas event filled with carols and a Gospel message; it was a wonderful evening of praise, worship, and hearing God's Word as we reflected on the incarnation of Christ.

Counselling

As outlined in your members' home pack, FCF leadership encourages anyone needing support with mental health, marriage, or other personal concerns to seek help from trained local counsellors.

Discipleship Course

During the year, a four-week discipleship course was held, and those who attended engaged well as they explored the foundations of the Christian faith. It has been another very encouraging season for the Discipleship Course, with strong attendance and meaningful participation throughout each study.

Since our initial gathering, the group has read through Philippians, Colossians, Luke chapters 1-2, and we are currently working through Galatians. A new passage is shared with the group every two or three days, and after six weeks or so we meet together to discuss what we have learned, share reflections, and ask questions.

We are grateful to those who facilitate this course and to everyone who has taken part in the readings. It has been a real encouragement to see people expressing a desire to grow in their understanding of God's Word and showing clear signs of spiritual growth.

Funerals

This year, we supported one funeral associated with FCF.

Home Groups

There are nine homegroups meeting across Fermanagh, and they continue to be a real spiritual blessing to those who attend. During 2025 we completed a study in 1 John and then began working through the book of Jonah. These gatherings provide a valuable opportunity for Bible study and for praying for one another within a small group setting. Thank you to all who facilitate and host these groups. Your commitment makes this ministry possible and deeply appreciated.

Hope Explored / Christianity Explored

This year we ran a two-part course beginning with 'Hope Explored' (three sessions) followed by 'Christianity Explored' (seven weeks). The material presents the gospel in a clear and accessible way, and the course is intended to be accessible for individuals who would not normally engage in church life. We have had many meaningful discussions. Thank you to everyone who facilitated the course, invited others, or supported it in any way. Your involvement has made a real difference.

Ladies' Events

We have been pleased to have had a range of ladies' events throughout the year. This included a ladies' breakfast in February, 'Worry to Worship' in March, 'Moving in May', a mums-and-kids breakfast in September, 'Craft, Coffee and Chat' in October, and a Christmas evening out in December.

Attendance at these events has been very encouraging, and we know they have been a real blessing to the women who came. It has been wonderful to see such a variety of opportunities for fellowship, encouragement, and fun as sisters in God's family.

A heartfelt thank you goes to everyone who planned, hosted, contributed to, or took part in these events; your efforts have made this ministry both meaningful and memorable.

Men's Events

A committee from FCF organised a variety of men's events throughout the year. This included a men's breakfast in February, a trip to the Irish Men's Convention in March, a BBQ and games night later that month, a day trip in May, and in September the group connected with the Crown Jesus events and 'Men Behaving Dadly'.

Attendance has been very encouraging, and these gatherings have clearly been a blessing to the men who took part. A massive thank you is due to those who organised these, contributed and took part in them to make them such a success.

During October as a follow up to the Crown Jesus men's event, Legacy ran the "Men Behaving Dadly" course in Fermanagh; encouraging both 'physical' and 'spiritual' fathers to be Christian examples and mentors in the various roles within the home and church. We hosted one of the four sessions in FCF.

Men's Shed

The Men's Shed meet every Thursday in the workshop at FCF, providing a space for men to gather and work on simple projects together. It offers companionship and also supports the men spiritually. Attendance has been strong, with a group of enthusiastic "craftsmen" who not only enjoy the woodwork projects but have also been a great help with practical jobs in and around the church.

Opportunities to assist people outside the church have arisen from time to time as well, and this help has been greatly appreciated. Each week there is time during the tea break to discuss a Bible topic, and these conversations consistently offer spiritual insight and encouragement. Sincere thanks to all who attend and have contributed their skills and practical help around FCF.

Mission

Fermanagh Christian Fellowship supports a range of missionaries and mission organisations both locally and internationally. This support is expressed through financial giving and through hosting deputation meetings. We are thankful for our mission coordinator, who maintains regular contact with our partners and organises a dedicated prayer time twice a year specifically focused on their work and needs.

Praise & Worship

We are truly blessed in FCF to have such a gifted and committed group of musicians, vocalists, and worship leaders who serve us week by week. We are grateful for each person involved, and we especially want to acknowledge the band leaders for their faithful leadership. Those directly involved know the time and care that goes into choosing and learning songs, preparing music and chords, communicating with the team, and arriving early on Sunday mornings to rehearse long before the service begins.

Each band brings its own style and approach, giving our Sunday worship a rich sense of variety. Our desire is that, as we lead each week, the congregation is drawn into meaningful worship. We also hope that the children and young people growing up in FCF will learn songs filled with the truths of Scripture - songs that will stay with them throughout their lives.

Prayer Ministry

We are deeply grateful for the volunteers who give their time each Sunday morning to pray with those who come to the prayer ministry area. Although the numbers can be small at times, this remains an essential part of our ministry, and we encourage anyone who would value prayer to come to the prayer area and allow someone to stand with them before the Lord. It is always encouraging to see people praying for one another during our gatherings. Please continue to follow Scripture's call to "pray for one another," as these moments of shared prayer are a real blessing to our fellowship.

Many in FCF have already joined the prayer WhatsApp group; if you haven't yet, you are very welcome to do so. Prayer requests can also be passed on confidentially through the elders to be shared with the group.

Seniors

FCF opens its doors each month for our seniors to meet on a Thursday afternoon, where they enjoy tea or a light lunch, sing hymns, and listen to a message from God's Word. It has been another very encouraging year! Attendance has been excellent, and from conversations with those who come, it is clear how much they value and appreciate the time, care, and creativity invested each month, whether through the food, decorations, gifts, music, or messages. Everything is received with genuine gratitude and looked forward to with anticipation.

On behalf of the elders, a heartfelt thank you goes to the entire Seniors' team. Your faithful service is a real blessing, and we pray the Lord will continue to strengthen and encourage you as you serve Him by serving them.

Sing

This ladies' event has proved to be a real tonic and a great encouragement to those who attend once a month on a Monday night. The Sing choir has also shared in FCF at Christmas and on other occasions, which has been a real blessing to the fellowship. The leadership is deeply thankful for the commitment and dedication shown in facilitating such an uplifting evening each month.

Street Outreach

It has been wonderful to see this outreach begin again on the third Saturday of each month, when a group goes to the Diamond in Enniskillen to be a witness for the gospel. Please continue to pray for divine appointments, for meaningful spiritual conversations, and for the Holy Spirit to work in the lives of those the team meets. We are grateful to those who organise this ministry and for their faithful commitment.

Teaching

Fermanagh Christian Fellowship meets every Sunday morning for praise, prayer, teaching, communion, and fellowship over refreshments. Those who wish can also receive prayer when requested. The Sunday morning service is streamed online through the website, with an access code available for those unable to attend in person. Sharing refreshments together provides valuable time for conversation, personal connection, and prayer.

During Sunday worship the following are available:

- Creche

- Sunday school (Includes pre-school children & some SEN support)

- Rooted and Grounded (Monthly)

During 2025 we welcomed 22 visiting speakers, along with 8 speakers from within FCF. Throughout the year we were encouraged by updates and reports from a range of mission groups and organisations. We are deeply thankful for the variety and quality of the teaching and preaching we have received, it has been excellent and greatly appreciated.

As we look ahead to a new year, please continue to pray for both those who speak and those who listen, that 2026 would be marked by continued spiritual growth. Pray specifically for Sam who will be preaching more frequently in the year ahead.

Tuesday Evenings

These alternated between homegroups, prayer/bible study, and mission reports (seven in total) held in the FCF building. These gatherings provide a weekly opportunity to receive structured, relevant teaching on the Christian faith, to hear about God's work locally and internationally, and to spend time in prayer for various needs and individuals.

During 2025 we were especially encouraged as 21 different speakers from within FCF shared insights from the lives of many Bible characters. Thank you to everyone who prepared and delivered messages throughout the year, your contribution has been a real blessing to the fellowship.

TTW (Teach the Word Programme)

This programme began as a three-year initiative designed to equip some of the young men in FCF to teach the Scriptures effectively, whether on Sunday mornings, Tuesday nights, or while leading a homegroup. It has continued to run on a quarterly basis, and those who attend consistently share how helpful and encouraging they have found the training to be.

Youth Sports

The Youth Sports Club started last year for Ages 8-14 running approximately every other Thursday evening in the Sports Hall. It's great to see children attending from both FCF and the wider community. Thanks to those who oversee and arrange these evenings.

OTHER SIGNIFICANT ACTIVITIES

Easter Celebration

For the first time in many years local churches in Enniskillen held an Easter morning sunrise service on Portora Hill followed by breakfast in Enniskillen Elim Church. This was a blessed time of praise and worship as we remembered and celebrated "He is not here BUT He is risen". There are already discussions under way for a similar event in 2026.

Hope Fermanagh

Many evangelical churches across Fermanagh partnered with Crown Jesus Ministries to support the county-wide outreach 'Hope Fermanagh'. Every home received a Gospel booklet, schools were given leaflets sharing the Good News of Jesus, and numerous events took place throughout the county. FCF hosted the 'Family Carnival', which welcomed approximately 600 people, a wonderful day of working together for the sake of the Gospel. We also supported the youth and adult events held over two evenings in Devenish College.

As part of Hope Fermanagh, we took the opportunity to organise an outreach night in the secondary school in Derrylin, where Roy and Sean were interviewed. This proved to be a very encouraging evening with excellent attendance from the local community.

FCF hosted a very successful men's event during 'Hope Fermanagh', where Andy Lamberton interviewed Jim Crookes on issues facing men in today's culture. This event was organised jointly by Enniskillen Elim Church, Enniskillen Methodist Church, Enniskillen Presbyterian Church, and FCF, and it drew an attendance of over 200 men. It was followed by four further evenings, one in each church, featuring the Exodus programme 'Men Behaving Dadly'. Discussions are already underway for a men's event in 2026. Please continue to pray for this area of shared ministry, that our partnership would strengthen and that the Gospel would bear fruit through these efforts.

We are grateful to Crown Jesus Ministries and to all the churches involved in 'Hope Fermanagh'. Please continue to "water" these efforts with your prayers, asking God to use every seed sown.

Local Churches Prayer Time

On the second Wednesday of every month local church leaders meet to pray in the Sow2Reap office. Usually about 6-12 men gather, mainly to pray for one another and our fellowships.

New Irish Arts Concert

We enjoyed a wonderful evening of praise and worship when the New Irish Arts choir and orchestra visited on Saturday 31st May for another concert, with over 300 people in attendance. Our thanks go to Jonathan Rea and the whole team for providing such an uplifting and memorable night.

OPPORTUNITIES TO SERVE

Befrienders

A small team have volunteered to be part of this group which simply seeks to befriend visitors and people who are new in FCF. We thank them for carrying this out during 2025 and trust that they will have divine appointments as they seek to come alongside new attendees.

Catering

Catering plays a significant role in many areas of FCF life - Sunday mornings, Seniors, Little Acorns, youth events, Sunday lunches, BBQs, and much more. We are deeply grateful to everyone who has served so faithfully in this area throughout 2025. Your kindness, consistency, and willingness to help have been a real blessing. We trust that the recent guidelines circulated have been useful as you continue in this important ministry.

Chair & Communion

This is a vital part of our Sunday gatherings, and we are grateful for the group of men who serve so faithfully in this area. Chairing and leading communion requires preparation, organisation, and a sensitivity to how God is moving among His people. Please continue to pray for those who carry this responsibility each week.

Cleaning

The cleaning of FCF is no small task, and we are deeply grateful to all who volunteer their time to care for the various areas of the building, ensuring that our church family can gather in clean and welcoming surroundings for worship, praise, prayer, and fellowship.

During 2025, around 30 people served on the cleaning rota (and we are always delighted when others wish to join!), contributing an estimated 390 hours of volunteer time. We trust that the recent guidelines circulated have been helpful as you continue in this ministry. A special word of thanks to everyone who took part in the annual spring-clean yesterday, an excellent job, and very much appreciated.

Meals Ministry

Catering ministry also extends beyond our gatherings through the provision of meals for those who are housebound, unwell, or in need of a little extra support. We are deeply grateful for those who have taken the lead in the meals ministry. It has been encouraging to hear how much of a blessing this support has been to those who have received meals during times of need. This is a valuable ministry on many levels, offering practical care, kindness, and encouragement. Thank you to everyone who has served so diligently in preparing and delivering meals, you are making a real difference.

Media

It has been another busy and productive year for our technical teams. We were delighted to welcome several new volunteers, and we also upgraded the main visual, lyrics, and PowerPoint system. Many people would be surprised by the level of difficulty involved in these roles - the technical skill required, the number of details to manage, and the constant attention needed during a service to keep everything running smoothly.

In 2026 we plan to further upgrade our audio system to ensure we have excellent coverage throughout the auditorium, making it easy to hear and encouraging congregational worship.

A technical team is often said to be at its best when no one notices they are there, and so often that is exactly what happens. This is a real credit to the dedication and professionalism of the team.

Churchsuite App

We have continued to develop our use of Churchsuite this year. A big thank you to all of you who have engaged with it.

- Events/Calendar

All events & activities are updated in the Churchsuite calendar and made available in the app and website. We now use this for most signup/booking forms, and it provides the functionality to accept payment when required.

- Children/Youth

All parental consent forms and attendance records for children & youth are now managed through Churchsuite. This helps greatly with planning, in managing safeguarding requirements and in making sure all children's ministry leaders have the information they need regarding allergies and special needs etc while staying GDPR compliant! Thanks especially to all the leaders in the children & young people's ministries who have worked with us during this transition over the last year as we try to establish the best ways to use these tools.

- Rotas

There are currently 15 separate rotas with almost 150 people serving in FCF. Churchsuite has made this much easier to manage and we hope the weekly reminders by email and text are useful.

- Giving

We have added the facility in the app for managing your financial giving to FCF if you wish to do so. Further information will follow on this soon.

If you haven't yet signed into the App we would encourage you to do so.

Website

Both the app and the website are kept up to date with the weekly calendar, and we continue to see strong engagement with sermon recordings shared through the app, on the website, and on Spotify.

WhatsApp Community & Prayer Groups

These are proving to be an effective way to communicate with you. If you're not yet part of these groups, then you can use the QR code to sign up or ask the Elders for an invite.

Ushers

We want to express our sincere thanks to each of you for the excellent way you serve in welcoming and seating people on Sunday mornings. We recognise that it can be challenging at times - finding suitable seats, encouraging people to move forward, and managing moments that require a gentle word or a bit of patience. We also know that this doesn't always come naturally, yet you continue to serve faithfully. We are grateful for your willingness, your consistency, and your heart for helping people feel settled and cared for as they arrive. We trust that the recent guidelines shared have been helpful as you continue in this role.

Welcome

Currently, the elders and their wives seek to welcome you into FCF each week, giving us the opportunity to connect with you all, even if only briefly as you arrive.

Youth Annex

Thank you to those who faithfully supervise the youth annex on Sunday mornings. We recognise that this is not an easy task, and we truly appreciate the patience, awareness, and care you bring to it each week. We hope to provide some guidelines soon that will offer clarity and support for this role. We are also grateful to parents for their cooperation in observing the age 8+ requirement for the sports area and youth annex, which helps keep everyone safe and ensures the space is used well.

Significant activities

Mission (the spread of the Christian faith) - Fermanagh Christian Fellowship seek to support various missionaries and mission groups both locally and internationally. This is facilitated through finance and deputation meetings.

There are other activities which involve many Church volunteers eg catering team, cleaning team, property and grounds team,music team, media team, pastoral care team etc.We have been blessed and greatly assisted by our Ministry group volunteers during the year and are so thankful for them.

Staffing/consultancy

Stephen & Catherine - Stephen (Supported by his wife Catherine) works for FCF on a part time basis focusing on pastoral care of the church members and others. Home and Pastoral visitation during 2025 has increased and the decision was made that initial focus for this area of need would be on members primarily.

Building

In March 2024, FCF purchased the building they were renting. This property is extremely suitable for the various activities of the charity and there are no other premises in Enniskillen that would be a suitable venue for the church.

Public benefit

The benefits flowing from the purposes of the charity include an increase in physical, mental and spiritual welfare of individuals, families and individuals being able to receive nourishment with food, clothing and financial help; assistance in providing education and religious education advancement; development of skills to assist and help members of the public and society; caring for the sick and disabled by home visits, equipping and training young people to help them in their future life; help provide support for people of the Christian faith to fulfil their mission which will help the moral improvement of society.These can be demonstrated through verbal and written feedback and reports. There is no harm arising from any of these purposes, people see the benefit and that is why they attend.The majority of people would be from the Fermanagh and Omagh District Council area.

The Trustees seek to ensure that the Public benefit requirement is considered and Fermanagh Christian Fellowship facilitates the advancement of the Christian Religion and having due regard to the Charity Commission for Northern Ireland's guidance on public benefit.

FINANCIAL REVIEW

Financial position

The Fellowship is reliant on the voluntary gifts and donations from its donors as well as Gift Aid refunds. The total income for the year ended 31 December 2025 amounted to £158,685 (2024:£406,435). The total expenditure for the year ended 31 December 2025 amounted to £136,461, (2024:£121,776). The Trustees consider that the unrestricted funds of the charity have sufficient resources and assets available which are adequate to fulfil their obligations. The charity held £35,775 in Cash Reserves at the year end (2024: £44,514).

Reserves policy

The income of the Fellowship is considered stable and the risks associated with any significant reduction in income is regarded as unlikely. The trustees are satisfied that a figure equating to approximately two months' expenditure is an appropriate level of reserve balance at the present time. The trustees are reviewing the Reserves Policy in the current year.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a Memorandum and Articles of Association and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. The company was set up on 10th September 2014 and was registered with the Charity Commission for Northern Ireland on 8 August 2017.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

NI626600 (Northern Ireland)

Registered Charity number

106753

Registered office

A4 Portora Wharf

Queen Street

Enniskillen

Co. Fermanagh

BT74 7PW

Trustees

S J Balmer

H I Jones (resigned 24.3.25)

I Magee

M Balmer

Independent Examiner

Mr Thomas S Patton FCA

Patton Rainey Stenson Limited

Chartered Accountants

6 East Bridge Street

Enniskillen

Co. Fermanagh

BT74 7BT

Approved by order of the board of trustees on 22 March 2026 and signed on its behalf by:

S J Balmer - Trustee

I report on the accounts of the company for the year ended 31 December 2025, which are set out on pages thirteen to twenty one.

Respective responsibilities of charity trustees and examiner

As the charity's trustees (and also the directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

-	examine the accounts under Section 65 of the Charities Act

-	follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under Section 65(9)(b) of the Charities Act

-	state whether particular matters have come to my attention.

Basis of the independent examiner's report

I have examined your charity accounts as required under Section 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under Section 65(9)(b) of the Charities Act. The examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters.

My role is to state whether any material matters have come to my attention giving me cause to believe:

1.	That accounting records were not kept in accordance with Section 386 of the Companies Act 2006

2.	That the accounts do not accord with those accounting records

3.

That the accounts do not comply with the accounting requirements of Section 396 of the Companies Act 2006 and with the methods and principles of the Charities Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland

4.	That there is further information needed for a proper understanding of the accounts to be reached.

Independent examiner's statement

I have completed my examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention.

Mr Thomas S Patton FCA

Patton Rainey Stenson Limited

Chartered Accountants

6 East Bridge Street

Enniskillen

Co. Fermanagh

BT74 7BT

22 March 2026

31.12.25

31.12.24

Unrestricted

Restricted

Total

Total

fund

fund

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

158,685

-

158,685

406,435

EXPENDITURE ON

Charitable activities

Charitable

136,461

-

136,461

121,776

NET INCOME

22,224

-

22,224

284,659

RECONCILIATION OF FUNDS

Total funds brought forward

352,406

-

352,406

67,747

TOTAL FUNDS CARRIED FORWARD

374,630

-

374,630

352,406

31.12.25

31.12.24

Unrestricted

Restricted

Total

Total

fund

fund

funds

funds

Notes

£

£

£

£

FIXED ASSETS

Tangible assets

6

570,581

-

570,581

552,809

CURRENT ASSETS

Debtors

7

15,000

-

15,000

27,829

Cash at bank

35,775

-

35,775

44,514

50,775

-

50,775

72,343

CREDITORS

Amounts falling due within one year

8

(46,800

)

-

(46,800

)

(46,800

)

NET CURRENT ASSETS

3,975

-

3,975

25,543

TOTAL ASSETS LESS CURRENT LIABILITIES

574,556

-

574,556

578,352

CREDITORS

Amounts falling due after more than one year

9

(199,926

)

-

(199,926

)

(225,946

)

NET ASSETS

374,630

-

374,630

352,406

FUNDS

12

Unrestricted funds

374,630

352,406

TOTAL FUNDS

374,630

352,406

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a)	ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 22 March 2026 and were signed on its behalf by:

S J Balmer - Trustee

I Magee - Trustee

1.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention, and in accordance with the Companies Act 2006 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. Income relates to donations and gifts received along with Gift Aid reclaims received from HMRC.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

2% on cost

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Fixed assets are stated at cost or valuation less depreciation.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

2.	NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

31.12.25

31.12.24

£

£

Depreciation - owned assets

13,228

12,819

3.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2025 nor for the year ended 31 December 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2025 nor for the year ended 31 December 2024.

4.	STAFF COSTS

The average monthly number of employees during the year was as follows:

31.12.25

31.12.24

Administration

1

1

No employees received emoluments in excess of £60,000.

5.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Total

fund

fund

funds

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

406,435

-

406,435

EXPENDITURE ON

Charitable activities

Charitable

121,776

-

121,776

NET INCOME

284,659

-

284,659

RECONCILIATION OF FUNDS

Total funds brought forward

67,747

-

67,747

TOTAL FUNDS CARRIED FORWARD

352,406

-

352,406

6.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

Motor

property

machinery

fittings

vehicles

Totals

£

£

£

£

£

COST

At 1 January 2025

557,290

5,453

30,712

1,500

594,955

Additions

30,305

-

695

-

31,000

At 31 December 2025

587,595

5,453

31,407

1,500

625,955

DEPRECIATION

At 1 January 2025

11,146

4,779

24,798

1,423

42,146

Charge for year

11,752

135

1,322

19

13,228

At 31 December 2025

22,898

4,914

26,120

1,442

55,374

NET BOOK VALUE

At 31 December 2025

564,697

539

5,287

58

570,581

At 31 December 2024

546,144

674

5,914

77

552,809

7.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

15,000

27,829

8.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Other loans (see note 10)

46,200

46,200

Accruals and deferred income

600

600

46,800

46,800

9.	CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Other loans (see note 10)

199,926

225,946

10.

LOANS

An analysis of the maturity of loans is given below:

31.12.25

31.12.24

£

£

Amounts falling due within one year on demand:

Other loans

46,200

46,200

Amounts falling between one and two years:

Other loan

199,926

225,946

11.	SECURED DEBTS

The following secured debts are included within creditors:

31.12.25

31.12.24

£

£

Other loans

246,126

272,146

The loan is secured by a charge on the building at 20 Lackaboy Road Enniskillen to which the loan relates.

12.	MOVEMENT IN FUNDS

Net

movement

At

At 1.1.25

in funds

31.12.25

£

£

£

Unrestricted funds

General fund

352,406

22,224

374,630

TOTAL FUNDS

352,406

22,224

374,630

Net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

158,685

(136,461

)

22,224

TOTAL FUNDS

158,685

(136,461

)

22,224