Erne East Community Partnership Limited Company Limited by Guarantee Statement of Financial Activities {including income and expenditure account) Year ended 28 April 2024 2024 Restricted funds Total funds 2023 Unrestricled funds Tolal funds Note Income and endowments Donations and legacies Investment income 119,688 466 284,596 404,284 466 441,914 55 Total income 120,154 284,596 404,750 441,969 Expenditure Expenditure on charitable activities Total expendlture 117,135 284,596 401,731 435,963 435,963 117,135 284,596 401,731 Net income and net movement In funds 3.019 3,019 6,006 Reconciliation of funds Total funds brought forward Total funds carried forward 220,748 220,748 214,742 220,748 223,767 223,767 The statement of financial activities includes all gains and losses recognlsed in the year. All income and expenditure derive from continuing activities. The notes on pages 14 to 17 form part of these flnanclal statements. 12-
Erne East Community Partnership Limited Company Limited by Guarantee Statement of Financial Position 28 April 2024 2024 2023 Note Flxed assets Tangible fixed assets 244.000 Current assets Debtors Cash at bank and in hand 55,135 53,866 109,001 74,274 255,351 329.625 Creditors: amounts falllng due within one year Net current assets 66,062 108,877 42,939 286,939 220.748 Total assets less current liabilities 220,748 Creditors: amounts falling due after more than one year 63,172 Net assets 223,767 220,748 Funds of the charity Unrestricted funds 223,767 223,767 220,748 Total charity funds 220,748 These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies, regime. These financial statements were approved by the board of trustees and authorised for issue on 20 January 2025, and are signed on behalf of the board by.. Mrs Anne McAdam Trustee The notes on pages 14 to 17 form part of these flnanclal statements. 13-
Erne East Community Partnership Limited Company Limited by Guarantee Notes to the Financial Statements Year ended 28 April 2024 General informatlon The charity is a public benefit entity and a private company limited by guarantee, registered in Northern Ireland and a registered charity in Northern Ireland. The address of the registered office is Lile House, Cross Street, Lisnaskea, County Fermanagh, BT92 OJE. Statement of compliance These financial slatements have been prepared in compliance with FRS 102, 'The Financial Reporting Slandard applicable in the UK and the Republic of Ireland,, the 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) (Charities SORP (FRS 102)} and the Companies Act 2006. Accountlng policies Basis of preparatlon The financial statements have been prepared on the historical cosl basis, as modified by the revalualion of certain financial assets and liabililies 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. Golng concern There are no material uncertainties about the charity's ability to continue. Fund accounting Unrestricted funds are available for use at the discretion of the trustees lo further any of the charitvs purposes. Designated funds are unrestricted funds earmarked by the trustees for parlicular future projecl or commitment. Restricted funds are subjected to reslrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes.. reslricled income funds or endowment funds. Tangible assets Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any langible assets carried at revalued amounts are recorded at Ihe fair value at the date of revaluation less any subsequent accumulated deprecialion and subsequent accumulated impairment losses. An increase in the carrying amount of an assel as a result of a revalualion, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expendilure within the statement of financial activities. A decrease in the carrying amount of an asset as a resull of revaluation, is recognised in other recognised gains and losses, except to which il offsels any previous revalualion gain, in which case the loss is shown within other recognised gains and losses on the slatement of financial activities. 14-
Erne East Community Partnership Limited Company Limited by Guarantee Notes to the Financial Statements (contlnued) Year ended 28 April 2024 Accountlng policies {¢onllnued) Depreclation Depreciation is calculated so as to write off the cost or valuation of an asset, less its residua value, over the useful economic life of that asset as follows: Equipment 33010 Straight line Govèrnment grant8 Governmenl granls are recognised at the fair value of the asset received or receivable. Grants are not recognised unlil there is reasonable assurance that the charity will comply with the conditions altaching to them and the grants will be received. Where the grant does nol impose specified future performance-related conditions on the recipienl, it is recognised in income when the grant proceeds are received or receivable. Where the granl does impose specified future performance-related conditions on the recipient, it is recognised in income only when Ihe performance-related conditions have been met. Where grants received are prior to satisfying the revenue recognition crileria, they are recognised as a liability. Investment income Unrestricted Total Funds Unreslricled Total Funds Funds 2024 Funds 2023 Bank interest 466 466 55 55 Staff costs The lotal staff cosls and employee benefits for the reporting period are analysed as follows.. 2024 2023 Wages and salaries Employer contributions to pension plans 158,401 2,958 127,759 6,168 161,359 133,927 The average head count of employees during the year was 6 (2023: 6). The average number of full-time equivalent employees durlng the year is analysed as follows.. 2024 No. 2023 No. Number of Staff No employee received employee benefits of more than £60,000 during the year (2023: Nil).
Erne East Community Partnership Limited Company Limited by Guarantee Notes to the Financial Statements (contlnuedj Year ended 28 April 2024 Tangible fixed assets Land and buildings Equipment Total Cost At 29 April 2023 Additions 147,485 147,485 244,000 244,000 244,000 At 28 April 2024 Depreclatlon At 29 Aprll 2023 and 28 Aprll 2024 Carrying amount At 28 April 2024 Al 28 April 2023 147,485 391,485 147,485 147,485 244,000 244,000 Debtors 2024 2023 Trade debtors Other deblors (see below) 27,822 27,313 47,368 26,906 74,274 55,135 2024 2023 Other debtors Grants due.. Public Health Agency Core Funding Grants due.. CoHSync Funding Grants due.. Public Health Agency Smoking Cessation Grant due: Fermanagh and Omagh Districl Council Grant due.. Arts Council for Northern Ireland Grant due.. DAERA Social Prescribing 987 5,840 15,312 1,999 777 2.978 26,326 27,313 26,906 Creditors: amounts falllng due wlthln one year 2024 2023 Trade creditors Social securily and other taxes Grants in advance {see below) 63,608 1.713 741 86,205 1,884 20,788 108,877 66,062 16-
Erne East Community Partnership Limited Company Limited by Guarantee Notes to the Financial Statements (contlnued) Year ended 28 April 2024 Credltors: amounts fallSng due withln one year (contlnued) 2024 2023 Grants In advance Grants in advance.. Arts Council for Northern Ireland Grants in advance.. Darkness into light Grants in advance.. Big Lottery Charities Fund 741 741 7,978 12,069 20,788 741 Creditors: amounts falllng due after more than one year 2024 2023 Other loans 63,172 Other loans refer lo loans provided to the charily by employees and trustees. 17
Erne East Community Partnership Limited Company Limited by Guarantee Management Information Year ended 28 April 2024 The following pages do not form part of the flnanclal statements. 18
Erne East Community Partnership Limited Company Limited by Guarantee Detailed Statement of Financial Actlvities Year ended 28 April 2024 2024 2023 Income and endowments Donations and legacles Activity Fees. Donations and Room Hire Received Project contribution lo wages Social car income Fermanagh Trust Darkness into light Arts Council for Northern Ireland: Dementia funding Public Health Agency: Slippage Public Health Agency Smoking Cessation COHSYNC Funding W R A P Funding Public Health Authority.. CLEAR Granl Fermanagh and Omagh District Council: Social Supermarket Public Health Agency: Healthy Living Centre Core Funding PHA: Falls Prevention Funding Public Health Agency.. Strategic plan Public Health Agency.. ASIST Funding Heritage 4 Health Funding LORAG.. Chronic pain funding The Prince's Countryside Fund.. R I S S E R Funding W H S C T: Links to Wellbeing National Lottery Fund.. Bogside and Brandywell Trust: Social Prescribing Tesco Community Grant Awards For All Better Days Funding.. Pain Management BIG Lottery Charities Fund Public Health Agency: Short Term Funding Arts Council for Norlhern Ireland: Men's Shed Grant Brightstart Funding D A E R A.. Derg Valley Care: Social Prescribing Fermanagh and Omagh District Council.. Health & Safety Review Grant Community Relations Council Northern Ireland Housing Executive.. Home Safe and Secure Project Smile Baby Funding Old Library Trust: Transform your trolley Other grant funding Fermanagh and Omagh Districl Council.. Drop-lnn Project 61,748 52,166 775 5,000 8,698 44,633 80,786 542 5,069 4,363 13,881 15,312 5,840 10,811 26,326 16,040 5,000 8,869 9,999 63,539 63,059 10,000 69,002 76,962 9,890 7,744 3,300 12,552 1.800 1,000 18,210 1.000 1,490 4,100 12,069 12,069 3,322 8,534 9,735 22,639 1,996 1,770 27,677 630 2,150 7,450 12,636 2,000 515 1,500 441,914 404,284 Investment income Bank interest 466 55 Total Income 404,750 441,969 19-
Erne East Community Partnership Limited Company Limited by Guarantee Detailed Statement of Financial Activities (contlnued) Year ended 28 April 2024 2024 2023 Expenditure Expenditure on charltable activities Social car scheme volunteers Programme costs Social supermarket programme costs FALLS prevention programme costs Brightstart programme costs Better Days programme costs Healthy Living Centre Alliance: Pain management programme costs Dementia programme costs Transform Your Trolley programme costs CoHSync programme cosls CLEAR programme costs Mens shed programme costs WRAP programme costs ASSIST programme costs Heritage 4 Health programme costs PHA Slippage expenditure Links To Wellbeing programme costs Social Prescribing programme costs Northern Ireland Housing Execulive.. Home Safe and Secure programme costs SOLOSIDarkness Into Light programme cosls Smoking Cessation programme costs Wages and salaries Pension costs Rent Rates and water Light and heat Repairs and maintenance Insurance
.Audit and accountancy fees Legal and professional fees Consultancy fees Sundry expenses Telephone Slalionery and poslage Bank fees and interest Travel and subsislence Computer and software costs 1,171 4,757 110 12,984 9,999 63,059 9,735 73,240 4,100 3,300 4,363 2,150 5,840 8,869 31,134 646 2,000 s,000 22,254 16,040 9,890 7,744 10,811 1,800 12,636 1,000 40,849 27,677 5,069 15,312 122,549 6,168 15,694 4,401 26,326 140,045 2,958 19,017 377 10,700 4,378 5,260 1,875 1,949 2,332 801 4,031 2,223 452 1,097 1,420 198,915 12,610 5,323 5,243 1,753 1,903 10.878 403 3.143 4,332 553 1,368 2,593 194,513 Total expendlture 401,731 435,963 Net Income 3,019 6,006 -20-