Company Nuinber.. N112994 Charity Registratioii Nutnbei.. NIC IOOJ92 SI'RAtIANL COMMUNITY IJNLMI'LOYLD GROUI) FINANCIAL STATLMEN'rs F()11 TIIC YFAR ENDED JIST MARCII 2023
STRABANE COMNIUNI'fY UNLNIPLOYED C.ROUP CONTFNTS pgC Leuial & Adiiiiii islritlive Iiili)riiiali()11 TrLiblees' Report Indei)Liidei)l EKaiiii iicrs, Rci)orl Si¢ilLniLiil uf Fi nanLial Activities BaldllLC Sliccl 10 Nolcs lo thc Financial Si(Ilcinents 11-17 Dclailed IiicoinL and Lxpendi lurc Accouiit 18 Page12
STRFKBANF cofv11UN1'ry UNF.MPLOYED C,ROUP LEGAL & ADiWtINI.STRATIVE INb()RIWIATI()N Trustees Mr D. O'Hi( gian Mr Gerald l)evli n M.$ LorraiiiL Miillaii Mrs M Mcl.aughlin Ms C Hcn(Ily Mr A Br()wn Ms A Sharkcy Rcglstered ofiice Uiiil 8 M¢ll'kel CLlltrc Uppcr Maiii Street Slrabane C.0 'lyroLIC lldepeiidcnt Exaniiiier .%inc<l(l O'l)olierly Accouiilanl 20 GILliViUW Miiiior Sli'ab<lll¢ Co 'fyron BT82 IIFA Bmnkers 13aiik of Irelaiid Oiiiagli Co Tyroiic EI'I'79 OAE Coiiipthny Numl)er N132994 Charlly Nuinber: NIC100392 Pxgc13
s'rRIlRANE COIWIIWIUINI'I"Y UNLMPLOYb,D C.ROUP TRUSTEF.S' REPORT FOR TIIE YEAR ENI)II D 31 MARCII 202.1 Tlie Tru%lees are ple<l.',ed In prescnl their annucil repori Ii)gJeilier with the tlll£iiiLial slalLiiienls and Il)e report of Ilic indepciidtini cxaiiii ncr fili- Ilic yeiir LiiLILd J I st March 20?3. This is a charitablL coinpany liii)ilcd by &YU¢11-aiilu¢ Iiiid <lLLCI)ILd as a cli<qriiy by k IM RLveiiuc aiid Cuslonis uiider ref¢r¥iiLc XR1499? h ective$ ll lid AclivitlLIS The charity's objccl.% are lo rLliLve poverty, <idvunLc eduLali()n and f()r the proleciion of heallh ainong pLoplc suffcrii)g fi'oiii Ihc Lffcils of uiiLini)loyiii¢iil iii Sir£1buiiL. ThL chai'ilics main ¢iGliviliL4 are In prc)motc Ihc bLiILfil i)f the iiihabitanls of 8irabaiie aiid r)islricl witIIoLiI dLscriplioii of.gcx. rucc, political, rcl igiiou.8 ()I' olliLr OPiliiOLi by a.%%OLllr IIiiLY Ilic staliil()ry auil)Drititts, voluiildry urgdni.%ali01is dnd inlidbilaiils in u commi)n efiort l() advGif]LL L(lucali()n, job Iraii)iiig, advisory scrvicL% lo the uiieniployed aiid lo provide facililics in Ilie iiilcrcsls of SOCi<il welfare for rcci'e<ilioii aiid leislire liiiie occupation, with Ilie object of iinproviiig Ihe condilioiis of lifc for Ih¥ .qaid inhabitants. AclilLvement5 aiid I'Lrf(briii a ille Th¢ Bo(Ird wcrc eiicoLifiJgcd by iiun)bLI'% ciirollLd oil COLir.%¥s Ihroubyhoiil the yLar. The total froin April ?022 10 Marcli 202.1 aiiiounlLd lo 171, who coinpl¢le(l Lourses in various SLibjecls. Thu lollowing Achicvcinciits wcrc obi<liliCd.. Eiiglis_h 6 bludLiII.4 received level 2 5 sludtsiils rccLived eiilry Lcvel 3. Miiihs 5 slu(Iciils reLeiv¢(l LevLI 2 2 studLiil rccLivLd LCVLI I l .sliideiils received l.evel I 3 studcnl receiv¢(l Lcvcl 2 A lolal of 22 sludeiils Jchieved their exaiMs in Engl ish, Maths and ICT in Scptcriib¢r 2022. 171 studeiils parlicip<iled in various courses ,qucli as Arts and Crafts, C,Ll.%loiiier f.&re, Money Maiiagcnieiil, Stal'l I'r, OCN Level 2 iii Dig?ilal Pliotograi)hy, L¢ani aiid Play, Saleguardiii&J cliildrLn aiid Young People, Pci-soiial r)evclopineiit and Thc Trauiiia Bears campaign. During tl115 ycar we sctilcd iiilo our iicw preiiiiscs wl)icl) had its owii cliallciiges aiid we also laiiiiclied our New Digil<21 I Ilib which will offei. Digital Creative c.ourses lo Ilic uiicinploycd iii Ili¢ Sli'abaiic District. Pagc14
STRABANF, COMMUNITY UNEIVIPLOYED GROUP All (ichievemenls and perforrnaiices have highlighied IhL need for community learniii(y and the slrinoihs of individual's achicveinenls and perfomaiiccs h<iVC liinhlighled Ihc need for coinmunity Icariiiiig and the strengths ol" individuals lo achievc aiid build a bellcr fulurc for themselves aiid gLll¥f<ilioiis lo coriic. Nalional Loltcrv Fiiiidiiiry Il'i re li¢llll)y lo aiii)OllllL¥ Iliai Sir¢1b<2liC Coinmuiii ly UiiLiiii)IL)yed Ciroiii) 1.9 beinLT {)fiLred a cyr1¢ lil by I'hi Nuiini)al LiiltLI'y C()rniiiuiii ly F ui)d ()I' L_B.) l ? I X,1111 I i)I' .) YL'C I'%, l() .%upi)()rl l)isiilul l.c&iniiig In iiidividLl<21g iii IIIL Sii'al)ane ciiid l)isli'ici Arba. TIIIN funclin¢¥ will Lovcr IlTrL riiiii)iiiui cc)%ls ol'lhc iiLiv Diiyjl'il Iliili in.£lrilianL lo¥i'ii, Jn(l ivill al%0 ¢11 Ii)Nv ruLfuiiiiiLiil 01. 2 IlLIV IIILITibLrb of sialT, loi. 5 s'e¢ll's lo JILI I) .4LlI)i)orl ilie (IiL i ly niiii)iiisF (If IhL Disrilal l.lub. .£ii'cql)aiiL CL)IIIIIILiiiily UIiLlI)i)liiyL(I CJr()up. will work iii i)ai'liiLI'%liii) Ivitl) the Noi'lh Ivesl IILgiL)i)al C.()1 and olher Tr(Llllilig l)r()¥'id&i'4, lo CILI ivcr l)igii IJI Ti'aii)i IigT l() iinciiiployL(I IILibiianlq will)iii Ihc il'eLl4, 10 i)roinoic Lll)%kil l ii)gy. 111 IliL fiLILI of Di&Jil<il 'l'LLlii)ology, wl)iLli ivill prciiiinlL growth Aiid hell) bui Id iicw skill% aii(l (ILI(Ilificcili()Iis lo Ilie unLiiipIL?y¥d lo urL(Ilc cliungic iii IliLir Iivcs. Slrdbaiie Coiniiiunily Unemployed GroLlP will work closLly with Ilie Ndlioiial Lollery lo over.£ee that all IliC<isiircs coi)ccrnin& CJoveriiiiig proccdurcs, Fiiiaiice, Plaiiiiiiig, Markcliiig, Dclivcring of Glasscs aiid Iilolliloring is kept wiihii) the giiidLlines of tl)e National Lollcry. Pulilic Benefit 'I'hc objccli ve.s of Ili¢ Trust arL as listed, I'hc TrLI.sl has c()IiSiLlcrLd Ilil UK Chdrily Commissinn's gLiidaiiLc 011 public bciicfil Iiiid plaiis lo ciisiire Ili(Il il i)I'()vide8 public E)ciiclil aiid achicvcs ils objeclivcs as .8ct oul iii Ilie Trutsl's MLiiioranduiii aiid Articles nl. Association. I'lic direLi bLnefil.% lo Ilic iiidividuals u.sing the s¥i'vicc include.. liicre<l8illLY 01)porlunilic.s lor cliciils lo gi<llll wol'k; Pi'ovidc Iraiiiiiig wliich ivi11 allow cli¢iits lo gaiii skills, coiifidencc, aiid a 5cii.s¢ of cichievcrneiil and ii)ci'eascd .8ocial inicrdcti()n an)ongsl Ihc bencficiarics, by allciiding classcs and havinbi an oppoi'lunily of additional supporl nelworking wilh pcoplc who hdve similar experieiice.s. Sli-ucture Governaiice and Mana ement Coi'eriiing Docuiiiciit Sirabaiic CoinmLiiiily UiiLiiiployed Group Liinilcd 18 goveriied by ils Mcnioraiidum and Articles of A$8ociation. Appointiiient of Truslees Tlic Cliarity TrLiSlces are al.$0 Directors of tlic conipaiiy. A Trustee is iiiilially elccted by Ilie Board iii accordance with Ihe Meinoraiidum aiid Articles of Associalion. Iii the financial year no new Trustees were appoinled, aiid none resigied. Tlie Board as a whole was approved by the AGM aiid coiiliiiues to nionitor ils membership. Pagc15
STRABANE Co11[11N[TV UNEMI Pl.OYFD GROUP Organisation ThL Board of Truslecs wliicli administers the Trubl meets tliroughoul the year as required. Rlsk Revieii, The mLiiiagLineiil coiiiniillLe has coi)ducled 118 own review into the iiiajor ri.sks lo which tlie cliarily is ttxposcd. Sigiiificaiil exl¢n)cl1 ri.sks lo fund iiig have l¢d li) tlic dcvcl(Ipiiieiil of a slralcgic plan wliicli will allow for IhL diver.gilicalioi) of fLiiidiiig aiid aciivilies. liilemal risks arc niiiiiiiiiscd by the inipleinLnlali()ii of pi'llLULlurLS fi)r aLiiliori%alioii ol. all Ir<iiisaLlions anLI projects <ind lo ensurc cons1.%lLnl qUc21ily ot dLlivLiy loi. all opLr<ili()iiul aspecls of ihc charitable coiiipaiiy. iinanciftl Ileview TEIL (:oiii&)ai)y ruluriied a ntyl surplu.s iii fuii(1,8 nf £80,5.39 (?022.. £9,1 ? 7 deficit} aft¢r other recugnisLd gailis dnd Ios4cs. ThL r#.sulis for IliL yLar arc sliL)wn in pagyes 9 10 17, RLserves P()liey It is IIIL P()1 itiy of IhL chiqrity that unrLslricied fLinds which hc?VL nol bccn dLsigiikilty(I for a speci fiL Use shoul(1 be 111<i1111<iin¥d al <1 level wliich will en.4urc Ih'il, in Ilie cvLiil of £1 SI&Tiiific2i nl drop iri liinding, Iliey wi I I l)e ablc lo coiiliiiiie Ihc charity's curi'ciil dclivilies wliile coii4idcr<ilioii Is bFlV¥lI lu way% iii whiLli a(Idiiioiicil fiiiids Inay bc rciiscd. Tl) is level ol- tlind iiig has beeil InÉ?iiilciiiicd thi'oiiglioul thL ycar. I"hc 'l'ru.s1 aims to Loilli IIUL lo iiicreasc rescrve% lo cnsure the stability of ils servicLS, employment dnd evbry(l£ly ()pcrali<)iis i)r th¢ or&T(Iiii%atioii. Goiiig Coiicerii ThL I"I'uslcLS havc a r¢dsonablL Lxpeclation that th¢ "I"rust has adequate resources lo continue in opcralioiial eKisILiicc for Ihc forcsccablc fulurc. Tlic priiicipal factors uiidcrlyiiig Iliis jiidgJLinei)t includc.. Ciirrcnl l¢ve15 of Iiiiaiici(Il pcrforinaiice by comparisoii with budLyelcd expcclalioi)s; Coiiliiiuiiig supporl froin local bodics Accordingly, the Trust coiiliiiu¢s lo adopt the goiiig c(JnLei'ii basi% of accouiiling in preparing Ihc alll)U<21 finaiicial .Il(Iloinciils. Ind¢ )LiidLiII EiiiiiiiiiLr. resolLilioii Ic)r Il)L rcai)i)oiiilincnl of Sincil(l O'l)ohcrly as Ii)dLpcn(Iciil F.X¢iininer nf the TrLisI is lo bc proi)nscd al Ihc fortliLoiniiis Aiiniial Gctiei'dl Mccliiig. Statcincnt of Trustees, Res )onsibilitiLS Thc TiStee, wlio are also Ilie direcloi's of Sirabaiic Coininuliily Uiiemployed Groiip for Il)e pury)ose of coinpaiiy law, are rcsponsible for pi'ei)ariiig Ilic TrLislees' Rcporl and ihc accouiil,£ ii) accoi'daiicc with United Kiiigdoin Accouiiliiisi Standai-d5 (Uiiilcd Kingdom (icncral ly Acccpted ALcouiiting Praclice).CoLllI)any law rcquires Ilic Tnistccs lo prci)xre accouiils for each finaiicial year which give a IruL and fair view OF Ille slc11e of atTairs of Ihe charity aiid of il.s incoiniiig resources and applicalioii of resourccs, including thc iiicoiiie and expenditure, of the charitable company for that year. Iii pi'epai'Liig Ihcsc finaiicial slateillents, Ihc IL'usl¢cs are rcquired io.. Seleel suitable accounting policies aiid apply Ihcin coiisisleiitly,. Observe Ilie nielhods and principlcs iii Ilie Charities SORP. Make Judgcinenls and accounliii(F estiindlcs Ihal ai'c reasonable aiid prudent,. aiid Page16
.STRABANE COMMUNITY UNF,MPT.OY&;D C.ROUP Prepare Ihc aceourils oli Ihc Cwoiiig ¢onc¢ni basis ui)IGSS il is inai)propriale lo asgumc that the compaiiy will conliiiue 011 Ihal basis. Tlic tnislces are regpoiisible for kcepiiibJ adeqii¢ilc accL)uiiliiig rccords Ilial are sufficieiil 10 show and explain Ihe ch¢irily's Irunbaclioii% aiid disLlose i'iilli I'eLl%unablc accuracy al any linie the liiiancial posilioii of tli¢ clicirily aiid ¥l)iililL Ilieni lo ei)5ure Ih¢ll Ihc li iiancial slalciiiciils comply wilh Ili¢ 'i)iiipanies Acl 2006. TlILy arL Eilso rLspoii.%iblc for 8alLgJLiarding the cl8scls of11)¢ chai'ity and lienc¢ for l<ikingy rLkisoiiable slep.4 Ic)r Ilie prevLnlion ¢in(l (letLLlioii of fraud uiid ulhLr iri'LgiulariliL.%. .Statenient of i)isclosu rL li) I iidc endL*nt F,xaiiiiners So far as the I'ruslcL.% cir¢ awarc, thLr¢ is no rclev<iiil iiif()rin(Ilion of whieh the coinpany'q indei)en(lenl exaiiiiii¢rs arc uiiuwurL. Addilioiially, lh¥ TrLI.8ILLs h1¢ VL l<iken all the ll¢CLs.4Eiry %lci)s that Ih&y oughi Ii) liave lakeii ds TruslLLS iii nrder lo niakc Ihcinsel ves awarL of all relcvanl inforillKilioii aiid lo ¥sl<ibli8h that the coinpJiiy'g iiidepondenl CX&iminers arc aware of Ihal iiiforiii(Jlioii, This I'knport was approvu(I by Ihc E3oard on IS and si&incd on ils bcliaif by,. fvl r D O'HaLitsn {DirLlCtor aiid 'fruslee) r Gerard Devllii (Dlreclor and Trustee) Page17
STRABANF. COIVIWIUNT'I"Y UNEMI)LOYLD GROUP
INDTr:PENI)LNI T F,,XAIWIINli,RSl REP()IIT TO TifE MEIWIBV,RS OF
.STRAIIANE COMI IWIUNITY UN'EMPLOYED GR()UP
We I'cport r)n th¥ accounts of Ihc conipany tor the y¢ar eiidLd 31 st March 2023, which are sel out 01) page% 9 10
R¢spectlve RLbSI)onsibilitiL's of 'frustcos ¥nd Fxuiiiiner
ThL TruslLCS (who al'b 4ilqi) LIIL dirLcloi's of Ilie coi))l)clliy fur tlig purpci%es of conipaiiy lawl are rcspoii%ible lor
IhL prepardlion of tliL a¥iounl& in £iL¢orJuiiL¢ with Ihi fL(iuireiiiLiIIs Dr IIIL Coiiii)diiics ALt 20116.
Hxviiig %alisfie(l our%elve% thal ilie charity 1% noi subject lo Audit under coinpaiiy law lliid 1% eligiblL for
Iii fol l()w prcicu(lureq laid (Ii>wii iii Ilie gYLiierul dircclii)i)s givLii by Ilie Charity Cominission fL)r Noi'ihcn) Irell£ nd
uiider scclioii ()5(L)Ilh) ()r the ("l)arities Acl; aiid
to slalc wheilier particul£lT n1allerg havc con)e lth ()ur allciilit>ii.
Bas1% ()f Independenl eKamlners' report
We h.Trvo exiL Iniiied yOLlI' ¢liarily accouiil% as rLqUlI'Ld unilcr s¥clion 65 uf IhL Charilicq Act aiid our ex&'iminalioi)
wa.% L'ari'ied oiit Iii acL(IrLlaiicL willi IIIC giLiicral Dirbctinii.% givci) by Ili¢ Cliarily C.01)Imis%ioii flir N()I'ihem Ireli£ rid
ui)dLf SLLtioi) 65(9111)I vf tlib Cli'iriii¥b Acl. The exaiiiiiiatioll 11)Lluded u rLview ol IhL accDuiiling rLcord5 kL'I?I
by the charity ai)d & COlliP<ifisoii of lh¥ account.% prLsei)Icd willi Ihosc records. li al.4n iiicludLd coiiqiileriilion OF
aiiy UliUSU£il ilciiis or di8closure.% ii) Ilic accauiits, aiid geekiiib explaiiatlOll8 froin you as charity Ii'uslee
coiicciiiiiiki #ny such nialtLrs,
Our role is to stale wlieihcr aiiy Inaleridl niall¢rs have eonie to our attention giving us cause lo bLliev¢'.
l. Thai accouiitiiig rccords were iiot kept in accordllnce with .%eclion 386 of Ihc Coiiip¢inics Act 2006
2. '1-hal IhL accoui)l% dn not accord with Ihn4c rccoi'd
3. Th<lt IhL accouiil% dii 11()t Lomply with the aecouiitiiig rcquiTeincnt4 of seclioii 3911 of Ihe Coiiipanies Act 20C16
and willi tl)¢ Tnciliods Aiid i?riiicii)Ics uf tlic ChariliLs SIiL Icn)uiil i)r Rccnn)IiieiidLd Priiclicc appl icabl¢ In chiirilics
prep<iring Ilicii. accuuiil% iii
s-rRABANF, COMMUNI'fY UNF,MPLOYF,D GIIOUP s"rATEMLNT OF FINANCIAL ACTIVITIES FOII THE YF.AR ENDLD JIST MARCII 2023 Totul uiids UiiregtrielLd iiiids IIL5trictcd uiids 202J 2022 Income friim Graiils aiid dniialions 142,4.$7 147 452 Ti>tiil Iiieomliig resource. 4,995 14? 4.57 147,4.$2 42,224 Resources ExpciidLd C,111c ri(ble a¢livities 4,995 57,808 62,803 Inlcregt payJblc and similar Gi)veniance Co.%ts 4,110 4,110 610 Tolul resour¢e5 exiiiiiilLd 4,995 61,918 66,913 Nel Incoine for tlio yeurl Nel muveiiieiil in fuiids 80,5.39 80,539 19,127) Fund l)alances ¥1 l April 2U22 23,()42 2,478 26,420 35,547 iund bulanccs 8t31 Marcli 2023 2.3,942 11.1,017 106,9$9 26,420 The statenleiit ol. fiiiaiicial activilics includes V411 gaiiis and lossc8 recogni%ed iii Il)c year. All incoii)e <ind cxpeiidilure dcrivc froni ¢onliiiLiiiig activilics. The staten)ciit of fiiJaiicial activities also coi)Iplics witli thc requirement5 for an income and expei)diturc )ccount uiider the C.onipanies Act 2006. Pag7c | 9
STRABAINF, COMMUNITY UN,[Pl,0yE.D GROUP
BALANCE SIILF.T
AS AT JIST MARCII 2023
2023
2022
Note
bixed kKssLtS
9,292
4,729
("uri'eiil Assels
Lil.sl) ul klaiik and in F land
t)Lbior.%
98,603
22,163
98,()03
22,163
C.rL'(l iliirs." Aniou nts falliiikv duL
williiii one year
C.I'Ldilors an(1 Accruals
Nr."r c'URRbNT A.SSEI'.S
Nb.I' IlSSTr.'rs
106,1)59
Ciipltlll and Reserves
UiirL.8lriclLd fiinds geiicral
R¢sli'ictLd luiid
23,942
23,942
106 959
Thc conipaiiy is cnlitled lo lh¢ ¢xeiiiption froiii Ihc audii rcquircnicnl conl
STRABANE COMMUNITY UNEMPLOYED GROUP
NOTES TO TFITr. FINANCIAL .STAI'bMINTS
FOR THE YEAR ENI)LD 31.8T fvIARLH 2023
Accnunting Polieies
Chiirily Iiilorniation
Slrabane Coiminuiiily LJiiemployed Cif(Jiip is a private coii)p,Iiiy liinilcd by gVLiaraiilee
iiicori)oraled iii NorlhLrii Irclciiid. Tho rcgislcrLd ol'l ice Uiii18, Market CeiilrL, Sirabiinc, Co
Tyroiic.
AcL(>uiiti nki ConvLntion
'I'hc accounts havc btscn pi'ci)arcd i n accurdÉll)cc willi Ilic ch<irily's Mciiioi-diiduiii and Articlcs
of Assncialion, Ihc C.OliiP1I IIILS Acl 2(J06 aiid 'AcLouiiliiig? and Rcporling by Charili¢s.'
8iJlLI)ienl of I£LLOlllliILlI(ILol l)r£iclice ai)plicablL lo charili#s prLpdring their accounts in
accorcl<once willi Fii)II IICicl1 Ilci)orliiig 81<211dard appli¢ablL 111 the UK ai)d Repul)l ic or li'eldiid
IFII% 102) (as aliiLiid¥d for <lLcouiiling' PLriods coiiiii)Liiciiig fi'oiii l Janiiary 2016). I'IIC
cliarily is a Piibl ic BLIILfil I"nlily dLfined by FIIS 1112.
The Lliai'ily has lakeii ddvaiilabye Df Ihc provi%10115 iii lh¢ SOIiI) for charilic% dpplying FR8 102
Upddle BullLtii) I not lo pi'cparL a Slalcinciil of Ca511 flows.
Tlie aCCOLiiil8 are prcp£ired iii slci'liiig, which is Ihc fiiiictioiial currciicy of Ilic charity.
Monclary amoiiiilq ii) tlILsc finaiicial slAleiiienl,8 are rouiided lo the nearcsl £.
Thc accouiil.% Iiave beeii preparLd uiider the historical c()qt coiivcnlioi), modi fied lo include the
rcv
STRABANE COMPVIUNITY UNF.MPI,OYED CROUP
Iiiconii ng Ilesources
Incoiiie is reco(Tniqed wlien Ilie ch<irily is legally eiiliilLd lo it after any perfoniiance
coAdilj(Ifls have bccn met, Ihc amounts can be measurLd rLliably, and it is probablc Ihul
incoiiic ivill bL receiv¢d.
Cabh doiialions are reLogiiis¢d on rLC¢lPI. Olhcr donalioiis arc rcLogiiiiscd onc¢ Ilie charity has
bL¢ii iioli fiLd i)r the doii(ilion. uiiltt%.% PLI-form<ince c()i)(lilioii.s require deferr(il of the amnuiil.
IIicoi)li IIIK rLLov¥rÉiblL iii rLliiliuii l(} d<iiiali0118 rec¢iveLI uiidci. CJI ft Aid or decds of Coviii4iit
1.8 rLCOtsllj.4ed al tlie iiiiie nf the d()llrlliOn.
Iiivcslii)Lnl inLOlllC reprLseiils b<lnk inlcre.sl receivable duriii¥ Il)L year,
Turi)i)ver 1.4 m¢asured ai Ihc f¢iir valu¢ of the considcralioii r¢cLived or receivable and I'epr¢,4enls
amoLiiII.s I'CCCiViiblc for goodi uiid .qerviLes providLd in IhL iioriiial Loui'sc of busiiies4. iicl OF
disc()uiils, V AT ¢iLid olhcr rtslated Idxcs.
Resources ExpcIidcd
Expcndilure iq recogniscd once Ihcre is a legal or ¢onstrLiclivc obligation to niakc a payriienl
lo u Iliird t)arty, il is prob<ible Ihat seiilLnienl will be required &iid IhL EiITiouiII of IhL obl igTiilioii
can bc ii)easur¢d rcliably. Expciidilurc on charildblL activities incliide8 the cosl8 of sLI'viccs
uiidcrliikcii lo furihcr Ihc purposcs of the charity and tl)eir associated Support costs.
Tlliigil)IL Flxed Assets
TaiikiihlL fixed a%'sels are initially iii¥a4ui'cd al coql aiid siibsequenily nicasured al cost or
val Liati()ii, ncl of dcprccialioii (11)d uiiy inipairinLnl105ses.
f)Li)rcLialioii iq rccogniscd $0 as lo wrilc otf thc cost or Viilii
STRIKBAINL COMMUNITY UNEMPLOYF,D GROUP Cash aIid Cash Equivalents Cabh aiid Ciqsli equi valeiil% includc cash it) hcin(I, dLI)o.£ils held al Call willi b?L nks, ollier short- lenm liquid ir. Vusliiienl.8 wilh oi'iginal nialurilies of Ihree illonihg ur It ss, aiid bank overdi'afts. Bank ovei'drLili.8 arL shown williiii borrowiiig>b iii ciirrciil liabilities. Finuncial Inslrunitiits The charily h(15 el#Llcd lo apply Ihc provisi0118 ()f ,8cclion I I 'Basic F iiiaiiLiÉl1 inslruinents, aiid 8eLlion l ? ()IliLr fiiiaiicial Iii%lruniei)l% 1.%4UL.4' of FR.8 1 O? to <211 of ils IIiiL1ncial iiislrumeiils. Fiiiaii¥iEIl 11i51riiiiiLiils al'c reLDgiiised iii IIiL clicirity's balaiicc sheet whcii Ihc charity bLLoiiies parly li) Ilie contractual provi.£ions 0 I. Ilie inqlruineiil. Finaiicial iibs¢ls kiiid liabililiLS are ofi%¢l, willi Ilie ncl aniounl8 presenled in the financial slalcineiils, wliLii 11)cre is a legally enfurcLrJblc right lo scl oft. the rccogiii.%cd ainouiits and thLI'L is ali ii)ILiiliL)ii lo s¢llle on a nel ba.qi8 L)r lo rc<?lisc the asscl and selllc th¢ liability siniullaneL)U51y. Basicfiiiallciol ll3sel.s Basic fin(Illciiil u45ets, whiLlI iiicludc debi()rs <11l(I cash and bai)k balLlI)Les are initially mca5urcs al Irill)8rJLlioii price iiicludiiig Ii'di)ScicIii)11 Cng15 aiid arc qiib%cqLiciiily carricd al 81)iorlisLd co.st u,qing tlie etteclive interest iiiclliod unle98 the arrangeiiieiil coiisliliilos a riiianciiig Ir¢in.qaclion. where thc trai)saclion is Inttasurcd al thc prcsLnl valLie of Ihe fiilure rcccipls disLiiuiilLd al ¢1 m(Irkel r¢ilc of iiilcrcsl, fiiiaiici(Il ilSSCts classiliid a5 receivable wilhiii onc year are iiol aiiiorlised, Hasicfiiiohcial lialjililies Ba,%ic fii)ancial licibililic.q, includiiig Li'Ldili)r% Liiid bank10<2lls (ire iiiiliLilly recogiiiscd at Irt)n.4acli()ii priL¢ iinlc.%s thL ari'aiigcimcnl c01i51itulLS a financin&F Irit nsaclion, whcrc Ihc d¢bi in%lruniLnl iq inca.%urLd al Ilits prc.4Liil valiic of Ilic fiiliirc payineiils di%c<>Liiiled Al a niarkcl ratL of intere51. fiiiai)Lial liabililies cl<i%Si fiLd 11 % Payc?ble wiihiii one ycllr arc nol ainorlised. Dcl)l iiislruimeiils are %ubscqueiiily carricd <11 dlllortiscd cost, USlll&T Ilie Lffcclive intere.%t rate Inclliod. Tradc creditor% arc obligalioiis to pay Eor goods or sctvic¢s that have b¢eLI acquii'ed iii Ihc ordiiiary course of opLratioiis froin suiipliei's. Ainounls payrible are cla.ssified as current liabililics i r payTiicnl is due wiihiii oiie year or Icqs. If iiot, they arc prcsented as iion-currciil liabil ilics. Ti'iidc crcdiloF5 are recc)gs1i ised iiiilkLilly al Iraiisaclioii pi'ice and subseqiienily InLasurcd at ariiorlised cost usiiig Ilie effcclive ii)terest method. Dereeogiiitiopi o Inaiicial liabilitlc.f Financial liabililies are derecognised wlien Ihe charity's contractual obligations expire or are discharged or caiicelled. Page | 13
STRABAINF, COMMUNI"rY IJNF,IVIPLOYF.D GROIIP l. l O Etnplo.vee Benefits Thc cost of any Ullused Iiolidciy enliilenienl Is re¢ognised in the pei'iod in wliich Ilie eInploye.e's sci'vi,"es arL re¢Lived. Termiiiation bLiicfils are recogiiiscd imiiicdialcly as an cxpcnse when the charity is demonstrably comiiiill¥d to Icriiiinaltt tliL eiiiployiiiciil of an ¢niployLe or l() pr<ivide Icnniiialioii ben¢fil%. Critical Aceountiiig F.sliniutes and JudkFcn)ents In the api)Iic¢21iiiii nf IliL charity's aecoLiiiliiib p(IliciL.4, Ihc IruslLes are rLqLiifLd lo niiike judgciiicn15, e81iiriiiles ciiid <lSSLiiiiplioii.q about IIIL cai'ryi Iigy aino)uiil of a.4SLls aiid liabililic8 Ih<il ai'u ni)I I'e(Idily ai)Pcirenl I'i'uin oilibf %OLircLs. TIIL c.%liiiialL% and a.qSOCl¢lled a.s.qUlllPlions are basLd i)ii hisloi'iL(Jl LXI)bfiLIiLL dnd oiliLI' f<iLlors Ilial urL LoiisidLI'Ld i() bc rclLvanl. Acluul results may dil.'lii' froLlI Iliesi Lslin)ales. Thc cslinialcs J11d iiiidcrlyiiig a55uii)pIIoii% (irc rL ViCWLd oil an 01)goiiig basis. Rcvi4ions lo Actyouiiling csliii)<ilci <ifL rticogyiiised in IhL PLriod in whicli Ilie e51iii)<ilL 1% revi.4ed where Ihc rcvision allecl.s uiily Ihal pLrii)d, or iii IhL pLI'iud uf Ihc revisiun and fulurc poriods whcre the revision afl"ccl8 boili curr¥nl and futurc peric)d%. Grant5 lliid d(Inllllons Unreqti'icted Restricted TutAI Fund.$ 202.3 Total 2022 Donations and gi fi. CJrant8 receivablL 700 142,457 147 452 41,524 142 457 147 452 42,224 4,995 For thc year ond¢d 31 March 2022 700 41,524 42,224 G rdii15 reLLlvAI)IL r()r corL' llcllvillcs D¢i)Iirlniciil foi. C()riiiiiiiiiiLies Dcn'y and Sli-(Ibani l)islrict Council Sislcrs of Mcrcy Nalioiial LollLIy Kaihlccn Grahain 'frusl Communities FouiidcTrlion 28,259 28,259 23,373 4,780 4,780 3,120 2.500 109,418 109,418 4,995 4,995 WHSCB Acorii Fouiidatioii SSE Airlricily 8,813 2,158 500 4,995 142,457 147,452 41,524 Page | 14
STRABANE COiVtfvlUNITY UNE[PI,0YD GROUP Cliaritable Activities 2023 2022 Reiil Mainlcnance of Prciniscs I dinlLn<illLC of orricc Equipinenl Liglii & 14eat Slalioiicry, Adv¢i'lisiiig ai)d Poylage I'elLphon¢ Adi)iini4lralion Costs and Vnlunleer l)ayments 6.056 9.f5 5.671 849 ?)5 1,448 2,013 1,099 1,628 358 41,634 249 349 I,01)9 3,369 137 444 805 1,353 170 29,Of)4 Inii)IoyLr Pciision c.ost 'rr(iiriiiig, C051y IiisurolliLC5 Learii & Play Expknnses E3aiik Charge8 Crafty Quttvtsrs expciises MiscLllI111LOUS Depreciation 7.078 1,473 1.805 228 214 62,803 Anulysis by fund Uiireslricled lunds general Re,8lricled flinds 4,995 62,803 or the year elided J l Marcli 2022 LJni'csti'iclcd fuiids - gciieral RLSlricled fiinds 50,741 50,741 Trustees Noiie of the truslce8 (i)r ai)y pcrsoiis connected wilh IliLin) reL¢ived any remuiicralioii or bLiicfils Iroiii Ilie charity duriiig Ilic ycar. iiiployees Niiiiiber of empltsyees The avcrage monlhly nuiiibcr of eiiiployees dui'iiig the ycar was.. 202.3 Nunib¢r 2022 Nuniber Einployees Employment Costs 202.1 2022 Wages aiid Salaries 41,634 29,064 Page | 15
STRABANE COWIMUN'ITY UNEMPI,OYF,D GROUP Tangible b lied Assets TeIi#nts Interest lil Proijerty PIAiit & Equii)iiieiit 4 ixtures & billings Tot1 Cosl al I st April 2022 Additions Di%po%als 13.1153 5.440 10,029 1,384 2,945 2(),8? 7 6,824 Cobl al 3 Isl March 2023 19,?93 1,413 2,945 33,651 Dcp'ii al 1,81 April 2022 Charg¥ fur year 11,427 1,573 8,229 638 2,442 .50 22,OL)8 2,261 Dbpn al 3 Isl March 2023 13,000 24.3.59 NB V al I sl April 2022 2.426 I,Roo 503 NBV ai J Isl March 2023 453 9,292 Fl IlallLial Iiistru nicJit.s 2023 2022 Cai'ryiiig alOu11t of liiianei<il Ilabililies Mcasiircd al aiiiorLi%cd c()s1 9.36 472 936 472 Creditors . Aniounts falliIig duc within oiie yellr 2023 2022 Accruals 936 472 936 472 Pagc | 10
STRABANE COfvINIUINII'Y UNb.MPI.OYE,D GROUP I)ETAILF.D INCOVI Ib; AND LXPENDITURF. AC.COUNT FOR TIIE YEèlR I,;,NDTr;D Jis'r Mi ARCII 202J 202.3 2022 liicome Sirabaiic r)islricl CDuiicil DLpartnienl F'()r Coiiimunilies Si.sier,% of MLrLy Naiioi)al Loiiery KEiililcLii CJraliain TrLI.sI C'oininuiiiliLS Fouiidalioii WFISCD Aoorn T.'ouiidaiion Ssb. Airlricily Donations 4,780 28,259 3,120 23,373 2,500 109,41R 4,L)95 8,8l3 2.158 500 1,060 700 147,452 42,224 Fxpendllure M¢lll)l¢nance of Preii)isL4 MainlcnaiicL u r OlliLL Equipment Light & FILal SiiilioiiLry, Adv¢riisiii8 and Postage Tcleplioiic Adiiiinisli'aiion Costs and Volunteer Payiiien15 Wages Employer Peii.8ion C,osl. Trainii)g Cost. 1isuraiiLL. I,e<irn & Play Fxi)Liises Accouiilaiicy Coiisuliai)¢y Evalu<ilioii Fecs Bank IiilLres1 and Charges Crafty Quavcr.% F.xpcnses Miscellaiieous Deprccialioii 6,056 955 348 2,013 1.09() 1,6?8 358 41,634 249 349 1,091) 3,36() 5.671 849 255 1,448 1,353 17n 29,OC)4 7.078 5,47.3 1,805 610 2,749 400 137 444 80) 2,260 228 234 51,351 Surplus l (Deficit) of Income over Exi)enditui'c 80,539 (9,127) The detailed Income aiid Expendilurc Account does not Fonii parl of the Fiiiancial Siatemenls. Pa(Te | 18