REGISTERED COMPANY NUMBER: NI029084 (Northern Ireland)

REGISTERED CHARITY NUMBER: 103136

REPORT OF THE TRUSTEES AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

BERAGH CARE AND DEVELOPMENT ASSOCIATION

LIMITED

Page

Report of the Trustees

1

to

2

Independent Examiner's Report

3

Statement of Financial Activities

4

Balance Sheet

5

to

6

Notes to the Financial Statements

7

to

12

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 March 2026. 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).

Beragh Care and Development Limited (BCDA Ltd) operate from freehold premises at Main Street Beragh. The site extends to approximately one acre and a community garden is also maintained by the group.

BCDA Ltd's premises consist of two flats, a barber shop and a coffee shop. Upstairs, there are two offices which were vacant at the year end. The main community hall hosts a day care service two days per week. Alcoholics Anonymous meets once per week, as does Age Concern, which provides meals and support for the local elderly. The local Art Group also meet on a regular basis. The organisation is cross-community in nature, and various art classes, farmers' meetings, birthday parties, and other community events are held throughout the year.

Accounts to 31 March 2026 show income of £31,603 (£32,636 - 2025) and a surplus of £1,303 (£5,647 deficit - 2025) was made after depreciation of £3,159. Cash at bank increased to £16,696 and net assets are shown at £47,135 excluding the property.

Our main objective is still to update our heating system in the main hall.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

NI029084 (Northern Ireland)

Registered Charity number

103136

Registered office

The Cornerstone

34 Main Street

Beragh

Tyrone

BT79 0TA

Trustees

F Farley

G McAleer

K McFarland

D Donnelly

D McClean

Company Secretary

F Farley

Independent Examiner

McAleer Jackson Ltd

Chartered Accountants

Church House

24 Dublin Road

OMAGH

Co. Tyrone

BT78 1HE

Approved by order of the board of trustees on 28 July 2026 and signed on its behalf by:

F Farley - Secretary

I report on the accounts of the company for the year ended 31 March 2026, which are set out on pages four to twelve.

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.

MICHAEL BARNETT

McAleer Jackson Ltd

Chartered Accountants

Church House

24 Dublin Road

OMAGH

Co. Tyrone

BT78 1HE

28 July 2026

2026

2025

Unrestricted

Restricted

Total

Total

fund

fund

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

3,906

3,440

7,346

11,296

Other trading activities

2

24,257

-

24,257

21,340

Total

28,163

3,440

31,603

32,636

EXPENDITURE ON

Charitable activities

Governance cost

1,725

-

1,725

1,443

Charitable activities

25,127

3,448

28,575

36,840

Total

26,852

3,448

30,300

38,283

NET INCOME/(EXPENDITURE)

1,311

(8

)

1,303

(5,647

)

Transfers between funds

12

(8

)

8

-

-

Net movement in funds

1,303

-

1,303

(5,647

)

RECONCILIATION OF FUNDS

Total funds brought forward

45,832

-

45,832

51,479

TOTAL FUNDS CARRIED FORWARD

47,135

-

47,135

45,832

2026

2025

Notes

£

£

FIXED ASSETS

Tangible assets

7

34,894

38,052

CURRENT ASSETS

Debtors

8

4,595

3,643

Cash at bank and in hand

16,696

14,119

21,291

17,762

CREDITORS

Amounts falling due within one year

9

(6,272

)

(5,449

)

NET CURRENT ASSETS

15,019

12,313

TOTAL ASSETS LESS CURRENT LIABILITIES

49,913

50,365

ACCRUALS AND DEFERRED INCOME

10

(2,778

)

(4,533

)

NET ASSETS

47,135

45,832

FUNDS

12

Unrestricted funds

47,135

45,832

TOTAL FUNDS

47,135

45,832

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 28 July 2026 and were signed on its behalf by:

F Farley - Trustee

G McAleer - Trustee

D Donnelly - Trustee

1.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The financial statements are prepared in sterling which is the functional currency of the company.

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.

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% straight line

Equipment

-

10% straight line

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provisions for impairment.

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.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Government grants

Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

Debtors and creditors receivable/payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

2.	OTHER TRADING ACTIVITIES

2026

2025

£

£

Rents received

24,257

21,340

3.	NET INCOME/(EXPENDITURE)

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

2026

2025

£

£

Depreciation - owned assets

3,158

2,664

4.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2026 nor for the year ended 31 March 2025.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2026 nor for the year ended 31 March 2025.

Transactions with the trustees

J McAleer & Sons Ltd were paid £224 for goods during the year. Trustee, Gerald McAleer is a director of this company.

MFE Contracts Ltd were paid £1,008 for electrical services during the year. Trustee, Keith McFarland is a director of this company.

All transactions with trustees during the year ended 31 March 2026 are recorded above.

5.	STAFF COSTS

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

2026

2025

2

2

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

6.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Total

fund

fund

funds

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

989

10,307

11,296

Other trading activities

21,340

-

21,340

Total

22,329

10,307

32,636

EXPENDITURE ON

Charitable activities

Governance cost

1,443

-

1,443

Charitable activities

26,559

10,281

36,840

Total

28,002

10,281

38,283

NET INCOME/(EXPENDITURE)

(5,673

)

26

(5,647

)

Transfers between funds

26

(26

)

-

Net movement in funds

(5,647

)

-

(5,647

)

RECONCILIATION OF FUNDS

Total funds brought forward

51,479

-

51,479

TOTAL FUNDS CARRIED FORWARD

45,832

-

45,832

7.	TANGIBLE FIXED ASSETS

Freehold

property

Equipment

Totals

£

£

£

COST

At 1 April 2025 and 31 March 2026

54,820

20,623

75,443

DEPRECIATION

At 1 April 2025

31,161

6,230

37,391

Charge for year

1,096

2,062

3,158

At 31 March 2026

32,257

8,292

40,549

NET BOOK VALUE

At 31 March 2026

22,563

12,331

34,894

At 31 March 2025

23,659

14,393

38,052

8.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Sundry debtors

4,595

3,643

9.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Loan stock

1,800

1,800

Other creditors

4,472

3,649

6,272

5,449

10.	ACCRUALS AND DEFERRED INCOME

2026

2025

£

£

Accruals and deferred income

2,778

4,533

11.	ANALYSIS OF NET ASSETS BETWEEN FUNDS

2026

2025

Unrestricted

Restricted

Total

Total

fund

fund

funds

funds

£

£

£

£

Fixed assets

34,894

-

34,894

38,052

Current assets

21,291

-

21,291

17,762

Current liabilities

(6,272

)

-

(6,272

)

(5,449

)

Accruals and deferred income

(2,778

)

-

(2,778

)

(4,533

)

47,135

-

47,135

45,832

12.	MOVEMENT IN FUNDS

Net

Transfers

movement

between

At

At 1.4.25

in funds

funds

31.3.26

£

£

£

£

Unrestricted funds

General fund

45,832

1,311

(8

)

47,135

Restricted funds

General fund

-

(8

)

8

-

TOTAL FUNDS

45,832

1,303

-

47,135

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

28,163

(26,852

)

1,311

Restricted funds

General fund

3,440

(3,448

)

(8

)

TOTAL FUNDS

31,603

(30,300

)

1,303

Comparatives for movement in funds

Net

Transfers

movement

between

At

At 1.4.24

in funds

funds

31.3.25

£

£

£

£

Unrestricted funds

General fund

51,479

(5,673

)

26

45,832

Restricted funds

General fund

-

26

(26

)

-

TOTAL FUNDS

51,479

(5,647

)

-

45,832

Comparative net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

22,329

(28,002

)

(5,673

)

Restricted funds

General fund

10,307

(10,281

)

26

TOTAL FUNDS

32,636

(38,283

)

(5,647

)

13.	RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2026 other than those disclosed in note 4.

14.	CHARITY REGISTRATION

The company registered as a charity with The Charities Commission for Northern Ireland on 24 September 2015. Its charity number is NIC 103136.

15.	GOVERNANCE COSTS

Governance costs of £1,725 were incurred during the year ended 31 March 2026 which solely relate to fees paid to the Independent Examiner of the Charity's accounts.