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
p￿gC
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 cofv1￿1UN1'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 Co￿11￿[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 Ti￿Stee￿, 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 <i¢cvrdancc with thL fiiiaiiciul Ilci)oi'lin& StilllLlai'd (1111)IiL(Iblc iii the UK aiid RLiiublic
of Iri12nd.
4. '1'lial IIiLre is furiliLr iiifornialioi) needcd for a proper under¥tlliiding of thc accnuiilq t() be rell ch¢d.
IndepLn(leiil exaiiilii¢rs' sluleiiieiil
We liave cunipleLL.d our e.xaiiiiniltioii und hiivL I)() LI)IILLfiib iii I'Lbl)¢LI (If Ilie ii)¢lllerii { 1110 (41 li.8led above and,
in cni)nectioii will) fnllnwiiibi tIiL Dircctioi)s ()r ilic Cliarily Conin)ission IL>r NoriliLrii Ii'blaiid. wc havc fuui)d no
matlcrs that require di'awing lo your allcnlion.
Siiicad O'T)oherLy
Ch£irtered AccouiitAI)I
20 (ilciivieiv Maiior
Sirabaii¢
Co Tyroii
Dated.. lo
Page18

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<iined in section 477 of the
Coii)Il¢lllLes Acl 200C), for Ihc yeai. eiidcd 31 Miirch 202.1. No niLnil)Li' of Ihc cuiiii)¢liiy has dcpositcd a
notice, pursuant lo section 476, r¢quiring an audit of Ihcsc aLcouiII8.
Tlic tru.8tee.8' respoii%ihililics fc>r ci)qLiring (hal Ilie charity kccps accouiiting rccor(l% wliicli Loiiiply
with SLclioii 386 of the Acl aiid lur prtsi)ariiiLy accouiils wl)icli givc a truc aiid fail. vicw of Ilic stalc of
iiffairs i)f the company as dl Ihc Lnd of the financial year aiid ()f ils incomiiigy rL4oiirces and applitiation
of rcsource8, includiiig ilb 11)LI)IIIL aiid expcndilurc, for Ihe fii)aiicial year in accordcince willi Ihe
requirciiienls of sccli01is 3()4 aiid 395 aiid whicli oilierwi.£L cotnply with Ihc reqiiirciiieiiLs of the
CoiiTrp<liiiCS Acl 2006 reliiliiig lo acLouiils, so f<ir as aiiiilicablc lo Ihc coiiipaiiy.
Tliese accounts have beeli prci)ared in accordance willi the provisions applicable lo coiiipaiiies subject
lo the siiiall companics regyinie.
Thc F inancial Slaleiiitiils were approved by Il)¢ board oil knl(J
and sigiied oli its behall by..
Mr D O'Ha
an (Dii-
lor)
Mr Geral-d Devliii (Director)
Page | 10

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<iluation nf fTcchol(I propcrlic5 aiid lo iiiclude iiiv¢%linLiil pr(>pcrliLS 211)d cci'laiii fin<iiicial
insirumciil.% al fair v(Iluc. Thu priiicipal acc()uiiliiig poliLies adi)Plcd arc .sel out bclow.
Goliig Concern
At Ilic lim¢ 011¢ pproviiig Ilic 8cLounls, Ihc Iruslccs li<ive a reasoiiablc cxiieclalion that Ilic
chiirily hd.9 ddLqiialL fL.qOLirce8 to cni11inLie iii op¢rJlionul ¢xistencc for IhL forcsccablc futui'c.
Tl)us the trustees CDLilinu¢ lo adopt the gniiig coiicerii bilsis of accouiiliiig iii pi'epariiig the
accouiils.
Charitable fi uiid5
Unre.slricted funds are avai12( ble for iise al the discrLlioii of Ilie Iruslees iii furiherancc of their
charitable objcLtives unlcss tlic funds have bccii dcsignatLd for oili¢i' purposes.
Rcsli-iclcd funds arc subjccl lo specific condilions by donors as lo how they Inay bc used. The
purposes aiid uscs of th¢ reslrictcd fuiids are sct out in tlie iiotcs lo the accoiiiil8.
Pagcl 11

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<ilion of a,%5cls less thcir residual
value ovcr Ihcir uscful livcs oli tlie following bases..
Plant & Equipn)ent
l.'ixlurcs iiiid fillings
Tciiai)ls Inlcrc8l' It) l>ropLrly
20'/n Rcdiicing Balaiice
20Q/o RedLiciiig B(Ilkiiicc
Tlic g(iin or loss ari%ii)g 011 Ihc di81)08<11 OF an ossel is dclerinined as the diffcrciicc b¢twcen Ihc
salcb l)I'oceeds aiid Ilie cdi'i'yillLF V(tlu¢ of Ihe asscl, and is recognised in ncl income I
(cxpciidilurej for the yeai..
I m pairnient of Fixed Assets
At each reporting dale, th¢ charity rcviews thc ¢ai'rying a1110unls of its tangible Fixcd asscts to
dtylcriiiin¢ whethcr th¢rc is ariy iiidicalioii that those a%scts h1< ve suffcred an impairinenl loss.
I r aiiy SLich indication exists, the recoverable amouiil of the asset is estimated iii order to
dcleriiiiiic the exlciil of IhL 11111)airmeiil loss (if any).
Iiiiaiioible assets wilh iiidcfiiiite uscfiil livcs and iLILaiigiblc assets not yet available for use arc
teslcd for impainneiil aniiually, and whenever Iliere is an iiidicalion that tlie asset may be
impaired.
Page | 12

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,0Y￿D 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
Tot￿1
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 a￿lOu11t 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