COMPANY REGISTRATION NUMBER: N1606140
CHARITY REGISTRATION NUMBER: 100216
Fermanaoh b'iide".-Age Entertainment Life (F. U. E. L)
Company Limited by Guarantee
-dited Financial Statements
31 March 2024
CRUDDEN DOLAN LTD
Chartered ac.=ountants
23-25 Darling Street
Enniskillen
Co Fermanagh
BT74 7DP

Fermanagh Under-Age Entertainment Life (F. U. E. L)
Company Limited by Guarantee
Financial Statements
Year ended 31 March 2024
Page
Trustees, annual report (incorporating the director's report)
Independent examiner's report to the trustees
Statern.-nt of financial activities (including income and
pxpenditure accoLinii
Staterp,-
ant of financial position
Notes to tle financial btatements
10

Fermanagh Under-Age Entertainment Life (F. U. E. L)
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report)
Year ended 31 March 2024
The trustees. who are also the directors for the purpos-s of company law, present their report and the
unaudited financial statements of the charity for the year ended 31 March 2024.
Reference and administrative details
Registered charity name
Fernianagh Under-Age Entertainment Life (F. U. E. L)
Chai'ity reeistration number
100216
Company registration number N1606140
Principal gffice and registered 27c East Bridge Street
offiLe
Enniskilleii
Co Fermanagh
BT74 7BW
Nortrhern Ireland
The trustees
Cathy Scott-moore
Frankie Dean
Katrina Artnstrong
Clara Balfoar
Gwyneth Blair
Independent examiner
Catherine Crudden Crudden Dolan Ltd
23-25 Darling Street
Enniskillen
Co Fermanagh
BT74 7DP
Structure. governar1￿e and management
The organisation is run by committee. There is l employekn who is respnnsible for the daily
administration OL he charity.

Fermanagh Under-Age Entertainment Life (F. U. E. L)
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report) (continuedj
Year ended 31 March 2024
Objectives and activities
The objectives of the charity and its main activities are as follows:
l To benefit young people by offering education, health preservation and social recreation. To beneFIt
people without disti.4etion of sex, sexual orientation, racp or OA political. religioLiS or oiher opinion, in
co-operation with other individuals, groups and authorities by advancing education. preserving and
protecting health (￿_p.￿tal & sexual as well as physical) and providing facilitie< in the interests of
social well-being for recreation and leisure with the aim of improving Ihe co.-,ditions of young people
and the population in general. The Charity shall have a special responsibility Oi vr promoting and
providing facilitÉes for voung people aged from eleven to twenty five years or age (inclusive) in
County Fcnnanagh. And in particular by:
Promoting a forum for young people so that tFiey may identify and work togeiher on issues
and needs affecting their lives and ivork with organisotions which aim to serve their needs-
Facilitating the aLtive participation of young people in the charity's facilities and wider
society by idelltifying their needs aiid concern< and planning and executing pro-active practical
solutions to meet these needs and -oncerns, thereby fostering an appreciation of the responsibilTties of
citizenship in a multi-cultural society and the democratic piocess.
iii) Organising regular events for young neople and a youth hub for young people aged over twelve
and under eig41 teen years(the 'Facility Users )
iv)
Opeiating a transparent, inclusive and fair working ethos with young people;
Ivorking in co-operation with other KndividuaEs, gioups aid authorities in achieving the
Charity's objects.
2 The relief of those in neeu by reason of youth by providing:
Safe, cross voM￿.unltY after school FUEL youth hub in Enniskillen(designed with input from
tble Facility Users).
ii)
High quality alcohol and drug flee pntertainment (organised in partnership with the Facility
LTsers) for those dged over twelve and under eighteen year< in a religiously and politically neutral
venue in Enniskillen
iii) Where approprig.te, counselling and other services identified with input fro￿. the Facility Users to
be provided in the FUEL youth hub.
iv)
A youth inform.
otion and advice service and other support services for ycung people aged
from eleven to twenty five years of age(inciusive)'
Resources, training. development and networking cpportunities with other similar projects to
meet the ri.'"ds of the FacilitlF Users to equip them with the approp'.ate skills and cop_fidence to
enable thein (o Contribute to the running of the nh&ity's facilities.

Fermanagh Under-Age Entertainment Life (F. U. E. L)
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report) {conlinued)
Year ended 31 March 2024
Achievements and performance
Fermanagh Underage Entertaintnent Life has now evolved into two main identities
nENTRE and The liANG OLrr SPACE.
The FIND
The FIND CENTRE - Fermanagh Infurmation Needs and Development is a One-stop Shop base(i in
EiinisL!!en and catering to the whole of Fermanagh. The I'IND fENTRE consists of three main
a:-as - Communiiy .S_p-
gce. Resources Centre. oufREAC14 PAovider. In all of thp<e areas the FIND
CENTRE provides extensive inforniation and resou.-ces on a variety of health and well-being iSJues
for i 1 25 year olds. Tnis is supported by qualified and trained qtaff who are able to signpost and
proviae supported referra s to the appropriate organisatlOTiS to match the needs of t41e individuals.
Deliv￿rIng and working in partnership in schools and communi:y groups is a key part of
OUTREACH. This is a service provided county wide in top.cs of etnotional well-beino, sexual
health. drugs and alcohol, )44xuality. legal lind welfare issues a-..d etnployability. These 'LOPiC areas are
not exhaustive. The F￿D CENTRE Drovides accessible counselling space and ineeling rooms to
other partners.
The HANG OUT SPACE - is a free neutral safe space for young people to socialise in out of school
hours. Facilities include gaming systems, pool tables. air hockey, tdble tennib. table football and
ddrts. There is monitored wi-fi and cotD_puter facilities to aid with homework. This area is supported
by qualified and supportive staff at all times. When the HANG Otrr SPACE is not being used by the
young people. its facilities is utilised by other community organisations.
Together these two identities create a holistic organisation who pride themselves in working together
with olhers to enable positive outcomes.
The organisation ha8 moved to p.ew preTnises within the toii'n main street, creating a larger market
prescence. This building has piovided disabilit_y access. in a larger useable space with -dditional
pods, accommodating a wider iiariety of activities and community groups within the centre.
Financial review
UEL and FIND continue to be suppurted with funding provided by the Public Health Agency as part
of their One Stop Shops for Young People programme.
Small COThiP2ny p-rovisions
This report has been prepared in accordance with the prov:sions applicable to companies eiltitled to
the small companies exemption.

Fermanagh Under-Age Entertainment Life (F. U. E. L)
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 March 2024
The trustees, annual report was approved on 20 December 2024 and signed on behalf of the board of
trustees by..
Cathy Scott-moore
Tru%te.e
Katrina Armstrong
Trustee

Fermanagh Under-Age Entertainment Life (F. U. E. L)
Company Limited by Guarantee
Independent Examiner's Report to the Trustees of Fermanagh Under-Age
Entertainment Life (F. U. E. L)
Year ended 31 March 2024
report to the trustees on my examination of the financial statements of Fermanagh Under-Age
Entertainment Life (F. U. E. L) ('the charity,) for the year ended 31 March 2024.
Responsibilities and basis of report
As the trustees of the company land also its directors for the purposes of company law) vou are
responsible fo.. the preparation of the financial statements in accorflanc• with the requirements of
Charities itct (Northern Ireland) 2008 (the '2008 Act, ) and tb.9 Lompaiiiec
Act 2006 ('the 2006 Act.).
You are satisfied Ihat the accounts of the company are ngt required by charily or company law to be
audited dnd h<ive chosen instead to have an independent examination.
Having satisfied inyself that the accounts of the compdny ate not required to be audited under Part 16
of the 2006 Act and are eligible for indeDendenl examination, I report in respect of my examination of
ttie charity's financial statements as carried out uiider section 65 of the 2008 Act. In car-ying out my
examination I have followed the general Directions given by the Charity con￿￿LSsion for Northern
Ireland under section 65(9)(b) of the ?008 Act.
Independent examiner's SLatement
I have completed my examination. I confirm that no rrdttei"s have come to my attention in connection
with my examinalion giving nie cau0*> to believe that ID. any material respect..
accounting records were not kept in respect of the charity as required by section 386 of the
2006 Act" or
the financial statements do not accord with those records. or
the financial statemeiits do not comply with thp accounting requirements of section 396 of
the 2006 Act othvr than any requiretnent that the aciounts give a 'true and fa:r' view which
is not a matter considered as part of an independent examination. or
the financial statements have not been Plepar-d in accordance with the methods and
principles of iiie Statement of Recommended Dractice for accountirig (iiid reporting by
rharities applicable to chai'jties preparing their accounts in é.ccordance with the FinariLial
Reporting Jtandard applicable in the UK and Republic of Ireland (FRS 10?).

Fermanagh Under-Age Entertainment Life (F. U. E. L)
Company Limited by Guarantee
Independent Examiner's Report to the Trustees of Fermanagh Under-Age
Entertainment Life (F. U. E. L) (contlnued)
Year ended 31 ftAarch 2024
I confirm that there are no other matters to which your attention should be drawn to enable a proper
understanding of the accounts to be reached.
Catherine Crudden
Crudden Dolan Ltd
Independent Examiner
23-25 Darling Street
nniskillen
Co Fermanagh
BT74 7DP

Fermanagh Under-Age Entertainment Life (F. U. E. L)
Company Limited by Guarantee
Statement of Financial Activities
(including income and expenditure account)
Year ended 31 March 2024
2024
Restricted
funds Total funds Total funds
2023
Unrestricted
funds
Note
IriDome and endowments
Donations and legacies
Othei trading activities
Total incoriie
141.497
14,953
156.450
433
149,879
6,413
141,930
156,883
156.292
Expenditure
Expenditure on raising funds=
Costs of rai<ing donations and
legacies
Expenditure on cb.aritable activities
TotaI expenditure
5,56?
138.152
770
14,183
6,332
1)2,335
4,240
149,151
143,714
14,953
158,667
153,391
Net (expenditure)lincome and net
movement in funds
(1,784)
(1,784)
2,901
Reconciliation of funds
Totdl funds brought forward
Total funds carripd forward
50,839
50,839
47,938
49,055
49.055
50.839
he statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing aciivities.
The notes on pages 10 10 20 form part of these financial st21ements.

Fermanagh Under-Age Entertainment Life (F. U. E. L)
Company Limited by Guarantee
Statement of Financial Position
31 March 2024
2024
Nole
Fixed assets
Tangible fixed assets
15
4.766
5,001
Currerit assets
Debtors
Ca<h at hank and in hand
16
2,397
46,454
51,587
48,851
51,587
Creditors: a￿.Ounts falling due within one year
Net current assets
4,562
5.749
44.289
45.838
Total assets less currpnt liabilities
49,055
50,839
Net assets
49.055
50,839
Funds of the charity
Unrestricted funds
49.055
50,839
Total charity funds
19
49,055
50,839
For the year ending 31 March 2024 the charity was entitled to exemption from audit under section
477 of the Companies Act 2006 relating to small companies.
Directors, respoiisibilities:
The members have not required the company to obtain an audit of its financial statements foi the
year in question in accordance with section 47G.
The directors acknowledge their responsibilities for complying with the requirements of the Act
with respeci to accoup.ting records and the preparation of financial statements.
These financial statement.R have been prepared in acc'Jrdance with the provisions applicable to
companies subject to the small companies, regime.
The statement of financial positiori
continues on the following page.
The notes on pages 10 to 20 form part ol these linancial stalements.

Fermanagh Under-Age Entertainment Life (F. U. E. L)
cotr.pany Limited by Guarantee
Statement of Financial Position (continued)
31 March 2024
These financial statements were apFroved by the board of trustees and auihorised for issue op. 20
December 2024, and are signed on behalf of tEie board by:
*fv-L
Cathy Scott-moore
I rustee
Katrina Armstrong
Triistee
The noles on pagps 10 to 20 lorm part ol these financ'.al statements.

Fermanagh Under-Age Entertainment Life (F. U. E. L)
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 31 March 2024
General information
The charity is a public benefit entity and a private company limited by guarantee. registered in
Northern Ireland and a registered charity in Northern treland. The address of the registered
office is 27c East Bridge Street. Enniskillen, Co Fermanagh, B T74 7B W, Northern Ireland.
Statement of compliance
These financial statements have been prepai'eu in cnTnpliance with FRS 102. 'The Financial
Rpyorting Siandard applicable in the UK and the Republi¥ of Ireland,. the Statement of
Recominended Practice applicable to c4arities preparing their accounts in accordance with the
Financial Reporting Standard applicablc in the UK and Republkc of Ireland (FRS 102) (Charities
SORP (FRS 102)) and the Companies Act 2006.
Accounting policies
Bas s 01 preparation
The financial sl£itements have been prepared on the historical cost basis, (Is modified by the
revaluation of certain fInancial assets and liabilities and investment properties measured at fair
value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's ability to conLinue.
Disclosure exemptions
The eii tity Satisfies the critttria of being a qualifying entity as defined in FRS 102. Its financial
statements are consolidated into the financial it-tements of (enter name of group financial
statements) which can be obtained fro￿1 (enter detail). As such. advantage has been taken of the
foll=wing disclosure. exemptions available under paragrayh 1.12 of FRS 102..
(a) No cash flow statement has been presented for the company.
(b) Disclosureo III respect of financial instiuments ha not been presenied.
Judgements and key sources of estimation unceA-tainty
The preparatioD. of the financial statements requires managetnent to make jiidgements, estimates
and assumptions that aftect the arryounts 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.
10

Fermanagh Under-Age Entertainment Life (F. U. E. L)
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2024
Accounting polici￿￿ (conliiiucd)
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the
charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or
committnent.
Restricted fuiiu8 are subjected to re.strictions on their expendilure deC[￿-ed by the dor.or or
through the terms of an appeal, and fall into one of two sub-ciasses: restricted income funds or
endowment funds.
Incoming *esources
All iriCOITllP.o resources are included in the statement of financial activities when entitlement has
passed to the ch(Lrity' it is probable that the economic benefits associated witn the transaction
will flow to tlie charity and the amount can be reliably measured. The lollowing specific policies
are applied io par.ticular categories of income:
income from donations 01 grants 1.% recognised when there is evidence of entitlement to the
gift. receipt is probable and its amount can be measurpd reliably.
legacy income is recognised when receipt is probable and entitletnent is established.
income from donated goods is measured at the fair valiie of the goods unless this is
impraLtical to measure reliably, in which case the value is derived fromi the cost to the
donor or the estimated resiile value. Donated facilities and services are recognised in the
accounts when received if the valu¢ ca4 be reliably measu.-ed. No amounts are included for
he contribution of general volunteers.
income from contracts for the Eupply of services is recognised witb. the delivery of the
contracted scrvice. This is classified as unrestricted fLinds iiryless therc is a contractual
requiremeiLt for it to be spent on a particular purpose and retumed if Uikiper.t. in which case
it may be regarded as restricted.

Fermanagh Under-Age Entertainment Life (F. U. E. L)
Company Limited by Guarantee
Notes to the Financial Statements (contlnuedj
Year ended 31 March 2024
Accounting policies (tonltliued)
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes
any VAT which cannot be fully recovered, and is clog8ified under headings of the State￿.ent OL
financial activities to which it relates:
expenditure on raising funds includeb the cnsts of all fundraising activities, events. non-
charitable trading activities. and ine sale of donated goods.
expenditure on charitable activities includes all costs incu￿ed by a charity in undertakiniF
activities that further its chariiable aims for the benefit 0£ Its beneficiaries, including those
support costs and costs relating to the governance of tFie chaiity apportioned to charitable
activlties.
othei expenditure includes all expenditure that is neithcr relat￿ to raising funds for the
charitxj nor part of its expenditure on charitable activitLeS.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs
attributable to il single activity are allocated directly to that actirfity. Shared costs are
apportioned between the activities they contribute to on a reasonable. justifiable and consistent
basis.
Tangible assets
Tangible assets ale initially recorded ?.t cost, and subsequently stated at cost less an)
accumulated depreciation and impairment losses. Any tangible assets C￿ed at revalued
amounts arkn recorded at the fair value at the date of revaluation less any subsequent accumulated
depreciation and subseauent accumulated kmpairment losses.
An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other
recognised g¢iins and losses. unless it reveises a charge for impairment tliat has previously been
r-cogiiised as expenditure within the st￿teMent of financial ac:iVliies. A decrease in the carrying
amount of an assei as a result of ieiFaluation, Ès recngnised in other recogniseu gains and losses.
-Ace.pt to which it offsets any previous revaluation gain, in i:'hich case the loss is shown withili
Other recognised gains and losses on the S¥atement of financial ilctivities.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual
value, over the useful ecOno￿aC life of that asset as follows:
Furniture & Equipment
Internal Fixtures and fittings
Conii)lJter Equipment
25￿fj reducing balance
15go reducing balance
20% straight line
12

Fermanagh Under-Age Entertainment Life (F. U. E. L)
Company Limited by Guarantee
Notes to the Financial Statements {conlinued)
Year ended 31 March 2024
Accounting policies (Coiitinued)
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable
amount being estimated Mi_here Siich indicators exist. Where the carying value excpeds tIAe
recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for
possible reversal at each reporting date.
For the purposes of impairment testing, when it is p.r; possible to estimate the recoverable
amount of an individual asset. an estimate is made of the recoverablts amount of the c(ASh-
generating unit to which the assknt belon-s. The cash-generating unit is the smallest ideniifiable
group of assets that includes the asset and generates cash inLlOWS that largely independent of the
cash inflows from other ass=ts or groups of absets.
For impairment testing of goodwill, the goodwill acquired iri a business combination is. from the
acquisition date. allocated to each of the cash-generating units that are e%.pected to benefit from
the syneigies of the combination, irrespective of whether other asset) or liabililies of the charity
are aosigned to those units.
Financial instruments
A financial asset or a financial liability is recognised only when the charity becomes a party to
the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including
any related transaction costs.
Current assets and current liabilities are subsequently measur-
consideration expected to be paid or recknived and not discounted.
at the cash or other
Debt iristruments are subsequently meakvjured at amortised cost.
wh￿re inveSt.￿entS in shares are publicly traded or theii" lair value can cttherwise be measured
reliably, 111.vestment is subsequently measured at fair value witli cb_anges in fair value
recognised in income and expenditure. All other such investments are subsequently measured at
cost less impairment.
Other financial instruments. including derivatives. are initially recognised at fair value. unless
payiiient for an asset is deferred beyond normal business terms or financed at a rate of interest
t4at is not a market rate. in which Lase the asset is measured at the present value of the future
payments discounted at a ￿.arket rate of interest for a sinhilar debt instrument.
Other financial instruments are SLibsequently measured at fair value. with any changes
recognised in the statement of i inancial activities, with the exception of hedging instrumenl 5 in a
dcaiiFnated hedging relationship.
13

Fermanagh Under-Age Entertainment Life (F. U. E. L)
Company Limited by Guarantee
Notes to the Financial Statements (conlinued)
Year ended 31 March 2024
Accounting policies jcoiitiNuedJ
Financlal instruments (coiit£nuÉd)
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence
of impairment at the end of eacii reporling date. If there is objeclive evidence of impairmerii, an
impairment loss is recognised under the appropriate heading in the statement of financial
activities in which the initial gain was recognised.
For all equity instruments regdrdless of significance. and other financial assets that 4ire
individuallii significant, Ihese are assessed indiviuually for impairment. Other fin<incial assets
are either iissessed individuall), or grouped on the basis ot similar credit risk characteristics.
Any reversals of impa1r￿_ent are recognised immediately. to the extent that the rever<al does not
reslilt in a carrying amount of the fAAiancial 41ssel that exceeds what the carrying amount would
have been had the impairment not previously been recognAi-
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period Én which
the relatknd service is provided. Prepaid contributions are iecognised as an asset to the extent tb.at
the prepayment will lead io a reduction in future payments or a cash refund.
When contributions are not expected to be settled wholly within 12 moiiths of the end of the
reporting date in which the employees ren(ier the related service, the liability is measured on a
discounted present value basis. The unwinding of the discount is iecognised as an expense in the
period in which it arises.
Limited by guarantee
The company is limÉted by gu2rantee and therefore does nGt have a share capital. In the elftent of
a wiiding up the liability of the members is liinited to £1. Any surplus of assets remaining,
following liquidatkon. will be dAtstributable to a charity or charities of ihe trustees, choosing.
DonatlOJ121 ap.d legacies
Llp.restricted
Funds
Restricted Total Funds
Fundb
2024
Doiiations
Asda Foundation
ASCERT
100
100
14

Fermanagh Under-Age Entertainment Life (F. U. E. L)
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2024
Donations and legacies (conliiiued)
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Grants
PH_A Grants Receivable
FDC Grants Receivable
Arts Council of NI
Bryson Energy
Department for CommuD.Tties
Department for Health
141 ?77
1.200
142.477
8,350
120
3.723
1,680
120
3.723
1,680
141,497
14,953
156.450
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Donations
Asda Foundation
ASCERT
400
400
Grants
PHA Grants Receivable
FDC Grants Receivable
Arts Council of NI
Bryson Eiiergy
Department for Communities
Department for Health
142,270
142,270
3,064
4,145
3,064
4,145
146,815
3,064
149,879
Other tr-ding activities
Unrestricted Total Funds Unrestricted Total Funds
Funds
Funds
2023
Rent Received
433
433
6.413
6.413
Costs of raising donations and legacies
Unrestricted
Funds
Restricted Totsl Funds
Funds
Wages and S-laries
5,562
770
6.332
15

Fermanagh Under-Age Entertainment Life (F. U. E. L)
Company Limited by Guarantee
Notes to the Financial Statements Icontinued)
Year ended 31 March 2024
Costs of raising donations and legacies (coiitiiiuedl
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Wages and Salaries
4,240
4.240
Expenditure on charitable 4•Ctivities by Iund type
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Activity iype I
Support COii8
135,133
3,019
14,183
149,316
138,152
14,183
lJ2,335
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Activity type I
Support costs
143.464
2.623
3,064
146,528
2,623
146,087
3,064
149,151
Expenditure on charitable activities by activity type
Activities
undertaken
directly Qupport costs
Total fun(is
2024
Total fund
2023
Actii'ity type I
Govern-nce costs
149.316
149.316
3,019
146.528
2.623
3,019
149.316
3,019
152.335
149.151
10. Analysis of support costs
Analysis of
support Custs
activity l Total 2024 Total 2023
Governance costs
3,019
3.019
2.623
16

Fermanagh Under-Age Entertainment Life (F. U. E. L)
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2024
11. Net (expenditure)lincome
Net (expenditure)lincome is stated after charging/(crediting):
2024
2023
Depreciation of tangible iixed assets
Fees payable for the audit of the fLnancial statements
1,874
300
1,751
300
12. Independent examination feeb
2024
2023
Fees payable to the indeP￿￿ndent examiner for:
Independcnt examination of tlie financial statements
300
ioo
13. Staff costs
T4e total staff costs and employee benefits for the reporting period are analysed as follows:
2024
2023
Wages and saEaries
Social security costs
Employer contributions to pension plans
88,023
2.359
762
87,775
2,671
675
91,144
91,121
The average head count of eniployees during the year was 4 (2023: 4). The average number of
full-time equivalent emplovees during the year is analysed as follows:
2024
2023
Number of staff - Administration
Number of staff - Direct Staif
iqo employee received emplojipe benetits of more :112n £60,000 during the year (2023.. Nil)
14. Trustee remuneration and expenses
Iyo remuneration or other benefits from employment with Ine charity or a related enilty were
received by the tru¢tees.
17

Fermanagh Under-Age Entertainment Life (F. U. E. L)
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2024
15. Tangible fixed assets
Plant and Fixtures and
machinery
fittings
Motor
vehicles
Total
Cost
At l April 2023
Additions
33,431
1,060
4.825
34.972
579
73,228
1,639
74,867
At 31 March 2024
24.491
4,825
35.551
Depreciation
At l April 2023
cb.arge for the year
At 31 March 2024
30.511
995
4,330
74
33.386
805
68,227
1,874
31.506
4.404
34.191
7U,101
Carrying amount
At 31 March 2024
2,985
42
1.360
4,766
At 31 March 2023
2.920
495
1,586
5,001
16. Debtors
2024
2023
Other debtors
2.397
17. Creditors: amounts falling due within one year
2024
?023
Bank loans and overdrafts
Accruals and deferre(i T4cvme
Sobial security and other taxes
258
4,304
4.068
1.681
4,562
5,749
18. Pensions and other post retire￿.=￿_t benefits
Defined contribution plans
The amount recognibed in income or exp.enditure as an expense in relatiun to defined
con:ribution plans was L762 (2023: £675).
18

Fermanagh Under-Age Entertainment Life (F. U. E. L)
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2024
19. Analysis 0¢ charitable funds
Unrestricted funds
At
31 March 20
At
! April 2023
Income Experiditure
General funds
50,839
141.930
(143.714)
At
31 March 202
At
l April ?0£2
Income Expenditure
General funds
47.938
153.228
(150.2?7)
50,839
Restricted funds
At
31 March 20
24
At
l April 2023
Income Expenditure
Rknstricted Fund l - desc in alcs
14.953
(14.9q3)
At
31 March 202
At
l April 2022
Income Expenditure
Restricted Fund l - desc in alcs
3,064
(3.064)
19

Fermanagh Under-Age Entertainment Life (F. U. E. L)
Company Limited by Guarantee
Notes to the Financial Statements (contiTnued)
Year ended 31 March 2024
20. Analysis of net assets between funds
Unrestricted Total Funds
Funds
2024
Tangible fixed asseis
Current assets
Creditors less than I vear
4.706
48.851
(4,562)
49.055
4.766
48.851
(4,SA2)
49.055
Net assets
Unrestricied To'Lal Funds
Fii11ds
2023
Tangible fixed assets
Current assets
Creditors less thali l year
Net assets
5,001
51,587
(5, 149)
50,839
5,001
51,587
(5,749)
50,839
21. Financial instruments
The carrying amount for each category of financial instrument is as follows:
2024
2023
Financial assets that are debt instruments measured at dmortised cost
Financial asse.ts that are debt instruments meiLsured at amortised
cost
48,851
51,587
Financial liabilities measured at ortised cost
Financial liabilities nieasured at amnrtised cost
(4,i62)
20