Cbarity llumbeT: NICIO0580 Forum in Omagh for CommuDEty UndeFst&nding and Support Members, report and financid statements ror the year to 31 Marth 2022 Focus Contents Page L*8al oll(l administf4tiYe Info[n￿ti{jn rrnsiees repc)rt Indepelldellt eKaminers' rep7rt Statrment of fixwrKial activili£ Balance slRet Nores to the financial statemenL% 7-11 FOCUS Legal and administrative incorn￿tion Charity number NICE(KJ580 Registered ofllce 2nd Roor CoTllTnunity House 2 DEumragh Avtnu OMAGH Secretary Hazel McGuiga Accountants O'th)nne]l & Mellon 1gr2E C&stle Streer OMAGH Co. TyrDne Bankers Fir.5¢ Trust Bank Fligh Sireei OMAGH Co. Tyrone. Page I FOCUS Report of the trustees for the year ended 31 March 2022 The Trustees pre%ettt their teport a[￿ tbe filla￿la] statements for the yeareDded 31st March 2022. The Tru￿￿8 whr) seLved during the year ar￿ up 10 the date of thi5 report are dethiled bEIow. StrllL'ture> governance and management James Sharkey Hazel McGuRgaD RozElla Kelly Vthlarie DllncuTL Mury T Conway MiLhdel Roddy Soe Lind%ay Pe8gy Colg3 Peter O'Hanlon Aiden DuDphy chai￿￿) Secretary Tr￿sUrer Gallo￿5 Hill Ass(x. Camp5ie Re5idenL'S CulDu>re & O"Kane RtsideTrt's A550C. Hospitsl R￿d CofftttEnity Assoc. Omagh ForuTn for Assoc. Omagh IrJdependeni.4dYiLr Services Coolllagard Communrfy Ass(￿. MACCA Ci)olnagard Con]n]UDay Ass(r. CoJtmwniry Rhythms ObjeetKves and adivities The prinriwl activity of the Fowm is to prollK*te ts benefits of tbe puyle in Omagh atyl gurJDunding districts i Cr)unty Tyron¢. Achievements and perforniance FOCUS contiiiiies to suppon local cOnun￿nItY & Voluntsry Sect￿ grou￿ fft the of practical resources. adirocacy, lohbying aiid Guvernance suptmiri. FOCUS n￿n[￿n reptegeJJiation on Vario￿ pattr¢rnhip8 al￿ B0￿d.￿. iiicluding Peace Plu5 ParniÈi'.8hip. NEighlM)EirlKM)d Renewal PamieTsh:p and On)agli Ci)mmuaAy House. FIKLS cnniinlle£ to be integral in ihe delÉvuy of Omagh Communily House s projeei "New BewDnitJ8s. Cothmuiuiy Voires. which incorpor&tes P￿ttIerShip V¢orking between Omagh CDR]tniinily House. Omagh Ethnic CwdnuDities Support Gmup and FOCL¥S. F(KUS have a]so de%igned, and are dtlivering, a ￿eW prni￿[ for Ca(ers, fUtyJ￿ via the DepartrtKni for Health. Sthtement of trustees. responsibilities The Ttustee.s are tENponsible for prep￿￿ ing Ihe rewrt and the financial Sla*￿e￿LS in accorddnce witb applicabl¢ law aiid United Kingdom AccoEUltin£ StsI￿ardS (Unired Kingdoni Genera]ly A¢L'* Accouiiting Prnctice). Law applic&ble in Ni)Tihern ITeland requires Ihe Tnsiets io prepare find￿la1 strdienjents for each financial year which ¥ive 4 aDd fair view of charity and of the iocornittg resources and a￿ltation ol ￿SoUrCes ol the ch￿tY tor thai Y￿.. In preparitw these finallcial s¢aiements the Trustees &te required to: seleci suitttble 1lCC(>unting policies and then apply them WrnSi%trntJy. observe t1￿ Inethods priikciples in the (harilies SORP. make judgements and eSti￿le.8 that are reasoo8ble and p[￿At. stare whether applicable UK Accollrting stal￿ards have been followe41 subject to any maierial departures disc105ed and explailled in the finallcial 51aten)enis: alld prepare the tinanci4d st￿leil￿n(S on the DOi]bD concern basi5 UTdess il is intippropriate w presull￿ that tbe will contillue in operation. Page 2 Focus Report of the trustees for the year ended 31 March 2022 The TriLs¢ees a￿ responsJThle for kttping proper accouTrtin¥ ￿ordS wEich disclo￿ with reLwiJable accuracy &t any tijne the financial p)sitioR of the and ellable Trltsttrs io ensu￿ that the financial sthten)enis conwly with tbe Charity Act IN()rtheTn Ireland) 2008. T￿Slees are a]50 restK)osible for safeguALrding the a&sets of the and hewe for taking reasonable strps for the preyention deiectioll of fraud and other inegularities. The trustees, have had regard to the Con]mi&sion's Public ￿J￿￿[ re4Uite￿Ie￿lSta*It0ry guidance. On beh￿f of bt>Jrd Jd Haz¢1 MCG SecretRry 20 Miirrh ?(123 a]] Charity Num￿r. NICI(K)580 2T¥J FI￿)r Cofflmullily House 2 Drumragh Avenue Omggh Page 3 FOCUS Independent examiner's report to the Members on the unauditsd financial slatements of FOCUS. We report on the fLnawiat statenwi￿ of FCCUS for year ended 31 March 2022 which c(Jmprise the 8tatement of fLn>mciJl a¢iiviue8. The bar￿# shE& and the rela1￿1 JJok& TIMe fujanciai sL*ernetLts have prepared under the hibtorical cost cotkvention and accounting polacies Set oui therein. R￿peCtI￿t reSpO￿$1b111t]eS of Memben and independent exgminer As Ihe cliariiy's M¢￿be[S you are JEwnsible for the prepat31ion of th accoL5rt5 ill accordarKe witb tk Charities Aci (Northern trelandl 2008. 11 is our responsibility fo state. on the basis of our exanillation whetkr particular matters have come to my direniion. Basi5 of independenl examiller's statement Onr eKaD]iiiatioi) includes o review of the ￿COuntIng reconls k2Pt by the Ch￿￿ty and a compari50n of the accoiints presentd with those records. Ii also includes con5iderotioD of any unllsua] i￿ls or discl(isutEs in the atcounL%, seeking explanations fri)m yoii as jllem￿rS conLeming any such matters. TbE ￿edllre5 underraken do not prDvide all the evidence that would be required in an audir. atKi consequendy do not exw all audit opinion on the view given by the I￿¢Vun￿-. Independent examlller's ststement In LU)iilleclion with our examinatii)n, no n]atter h&s coRne to ollr a￿ntion.. {1) wh&ch giY&s us rea8oDable cause to believe that ill TnateTtal respect thtFeqlliremellts: to keep pmper b¢y)ks ￿aCcoUnt in accordance with Section 63 of the thariries Act: and to Prepa￿ accoun1$ which accord with the books of accouni and cojwly witb the accountinD requireTrEJ]t of ttLe A have not been mei,. or li1> to which. in our opinion. attention shoutd be drawm in order to enable a bYOTKf UDdetstalldiog of the accounts 10 be reaLhed. Joe Qulnn O'Donnell & ellon Independent examlner 19121 Castle StreL.( Omagh, Co. Tyron 20 MarLh 2023 Pgge 4 FOCUS Staternent of financial activities For the year ended 31 March 2022 Unresirfcted Restricted Designated 2022 Total 2021 Totsl Note5 Inc(>me aDd endowments from Donati()ns and lesacies Charitable activities Other 3.652 3.652 52.568 7,049 2.316 7.049 8,(K)4 TotaI income and endowments 10,701 52568 69,157 Expenditure on Ch￿LIabLe activities Otber ,893 60.149 62.D42 2,409 56,612 3,173 Total &1.149 64.451 59,785 Net movement in funds 6.399 (7.5811 (l.J82) 9,372 Total fuJid% bLDught forv 53,189 135.9791 6.614 23.824 14.452 Total funds earried forward 59.588 (43,5td)) 6.614 22.642 23.¥24 The notes pages 7 10 11 forni integTal part of those financial 5talement& Page S FOCUS Balance sheet as at 31 March 2022 2022 2021 Fixed assets Tangible fixed a&sets Current assets Debior% Bat)k and rash 673 8.897 4.428 11,541 11.995 4.656 15.969 16.651 Creditor5: amounts fglling due wlthin one year Net current assets 10 (1,724) 15969 14,9?7 Net assets 649 23,B24 Funds Designated funds Restticted illeorne Eunds Unrestricted ineome fuods 6,614 (41J()O) 59J88 6.614 135,979) 53,189 Totsl funds 23.824 The fillHnrial.sthlernents were approv￿ by The I]￿[S on 20 Mdrch ?0? a￿d Signed li behalf b¥ Jim Sharkey The notes on pag￿ 7 to li for￿ int￿ra1 wJrt ofthese fu)an¢ial stat0￿￿ts. P#ge 6 FOCUS Notes to the f￿ancial ststements for the year ended 31 March 2022 A￿l￿nting wlicies The principal accounting policie5 summayised below. The accounti￿9 w>Licies have been applied coDsistentJy thrOugh￿l Ihe year. 1.1. Basls of accounting and assesYnent of golng concern Tr rinancial ￿ateME￿Ls have been p￿pared utmler tbe ￿"StOriCal cosi onvenrion and in #ccordance with the statE￿£￿t of RecoiDm¢J]ded Pr2¢tice'. 'Ac¢ouDisnu and Reporting by Charities pteparill8 thEir accoiinis i accorddt￿e wilh the Financial Reporting SLindard applicable in the UK (FRS IIP) i*.sued 16 Ju]y ?014 and the Clwiu&s Act (Northern IrelaNI) ?IW. chariry constitUl&% a Ejoblic FKnefii enllry lls deffined by FRS 102. Tk trustees consid¢r Ibat there ate no materitil uncertainti&s aboui ¢hwiys abiliry w ¢¢)ntinue a8 a gTring concetn. 1.2. Reconciliation with previous Generally Accepted Aceountlng Ptactlce In preparill(T the aLcounts. the trustees haye Consider￿ whethet in applyjiig the iiccoulliingpolicie5 required by FEL8 102 and the Chariiies SORP FRS 102 a ￿￿tate￿￿nI of comparative iterns Deeded. No resratement were reqiiittd. 1.3. C85hflosY Tr tharity ha5 taken iidvantage of the exemption in FRSI from the WYAentnt to produce a c&%hfiow sthteme￿l b¢¢au.*e it i.8 a btnall charity. 1.4. Incoming resources All incDlIiillg re%ources are i￿1￿￿e￿ in ttie %tatement vf finarLci81 aclivities when the charity is e￿titled to the ittLonie and the amount Lan be quallrified w'ith reasoJ)able dccuracy. lollowiJ]g %￿Lif]E poIiLies dpplied tn particular caleBorie& of ineoJyJe- Grants., including @rants foi thE purcba5e of fixed as5eLS. are ￿COgnI￿d in full i# StatemeJ)t of Fsndntial ALtiviiies the year in which iky ￿e receivabl& 1.5. Resources expended Kxpendiiure IE recogniscd on aD accrLW] b￿lS as a liability is incurre4. Expendiiure illcludes 9￿Y VAT which cannot be fully recofy'Lred, 1% reported as part of the expendilvre to ithich it ￿lates. Re8our¢es expeftded are r¥*O￿nIsed in the year in which they are incurred Co&'i ot charitable aciiviiies include governawe c081s and suppo[( C0519. Support costs are rho￿ Costs iJKurre(I di[￿dY in support of el￿ndItU￿ oil the objects of thc charity ajid illclllde pi"oject tnanagenieni. Page 7 FOCUS Notes to the finaneial statsments for the year ended 31 March 2022 1.6. Tallgible fixed wets and depreciatioD Tan¥i?It fLxed u&&ets are Stated ai cosi less accuTllulawl depreCiarif￿ DetTrreciation 15 Ptovided at raies calculated to ￿lte off the co%t1&8s ￿sidUal value of each as￿1 ovef its expecr01￿1e￿7 lif< as follow.s- Fixtu￿$. fillings atsJ eqUiprt￿Dl 25% RedLKing Baiattte Donatlons and legacie5 2022 Total 2021 Tntsl Other CovÉd Grdt 3.65? 12.316 1.652 12.316 Income frorn Charitsble activitie8 2022 2021 Dep￿t￿Lent forcommunities Cojiimuniry Finance Irel￿d Creaiive C.af&s 49.119 3.449 49.119 3,449 48,237 5?568 Other ineorne UDre5tiicted fuDd5 2022 Total 2021 Totsl Administration ¢hoEges 7.049 7.049 8.61)4 7.049 7.049 8,604 Page 8 FOCUS Notes to the financial statements for the year ended 31 March 2022 Cbaritsble activities Charilable Gowerjkanee Other Support 2022 Toia] 2021 Total Activitles Creauve Qfes PFogramme Waurs & s￿21 Total Bank char￿5 DeprecioLioii on FF & Equipme))t 185 2.224 185 2.224 208 2.965 2.409 3.173 Page 9 FOCUS Notes to the financial ststements for the year ended 31 hlarch 2022 Analysis of staff eosts and remunerdtioll of key manwent perstsnnej 2022 21121 Wages and sglaries 48.1 l8 42,557 The average rkumbers of employee5 thirino the year w&$ 2 all ewloyee5 time involved in providiog either 8UPPOrt to the gDverllance of the ehaTiiy or supw>n ser¥ices 10 rtharirable &tivitrs. The Ch￿ltY cottsi(kr5 its kty managmeni Fr50DlleJ compTise ttr* tswiees and the Co-ordinator. No rnembers recevied remunerarion or expeD5e5 duriJJg the ye*. Fixtl 11ttfns￿ and eqUipD￿nt Tangible fixed assets Tot￿1 At l April 2021 41,566 41.5&5 At 31 March 2022 41,566 41,566 DeprL'Llatlon AL l April l(Tr21 Charge for the year J2.669 2.224 2.224 At 31 March 2022 34.893 34,893 Net book values At 31 Masch 20?2 6,673 6.673 At 31 March 2021 8.897 8.897 Debtors 2022 21121 Dfc FODC Creaiive Cafes F.ODC ATS Shandoii P￿k New begiTrningslCo]]um]lliy Voice ConLecie4J Co￿pH￿leS 2430 .sIKJ 270 1019 110 3.029 9,065 4,428 11,995 Page 10 FOCUS Notes to the financial statements ror the year ended 31 March 2022 io. Creditors: amollnts falling due within One Tear 2022 2(121 ParLicipatiJ]g inierest credilt 1.724 Page 11