Charity number: NIC100580 Forum in Omagh for Community Understanding and Support Members, report and financial statements for the year to 31 MarLh 2023
FOCUS Contents Page l£gal and administrative informatiDn Trustees report Independent examiners, report Statsment of financial tiVitieS Balance sheet Notes to the fin&ncial statements 7-11
FOCUS Legal and admlnlstrative information Charlty nuEnber NIC100580 Registered office 2nd Floor Conllnunity House 2 Drumragh Avenue OMAGH Secretary H&zel McGuigan Aeeountants O'Donnell & Melloll 19121 Castle Street OMAGH Co. Tyrone Bankers First Trust Bank East Bridge Street Et]nislallen Co, FernTrllagh Page I
FOCUS Report of the trustees for the year ended 31 March 2023 The Trustees present their report and th¢ financial statements for the year ended 31st Mawh 2023. The TrUseS who served durii)g the year and up to the date ot Ehis report are detailed below. Structure? governance and management James Sharkey Hazel MrGuigan Rozella Kelly Valarie Duncan Mary T Conway Michael Roddy Joe Lindsay Peggy Colgan Peter O'Hanlon Aiden Dunphy Ch&iTperson Secretary Treasurer Gallow's 14ill Community Assoc. cllpS1e Resideni's A580C, Culmore & O'Kane Resident's Assoc. Hospital Road Community Assoc. OmagL] Fornm for Rural Assoc. ong Independent Advice Services Coolnagard Community Assoc. MACCA Coolnagard Community ASSO¢. Community Rhythms Objectives and activities The principal activity of the Forum is to promote the benefits of the people IVL Omagh and surrounding districts in County Tyrone. Achievements and performance FOCUS continues to support local CollLn]unity & Voluntary s'ector groups via the use ot prii¢ti¢al iesources, ddvocdcy, lobbying and Governance support. FOCUS maintsin representation on various parlnersbips and Boards, includillg Peace Plus Partnership, Neighbouthood Ren¢w31 Parlnersbip and Omagh Community House. FOCUS continues io be integral in the delivery of Oagh Community House's project "New Beginnings, Cotrjmunily Voices" which incotporales parts]ership working between OnTrgh Con]munity HJuse, Omagh Ethnic Communities Support GTOUP and FOCUS. FOCUS Iiave als0 designed, and are delivering, a new projecl. for Carers, funded via the Departtnent for FIealth. ststement of trustees, responsibilliles The Trustees are responsible for preparing the report and Lhe financial stateLnents in awordance witb applicable law and United Kingdorn Accounting Standards (United Kingdom Generally AL'cepted Accounting Practice). Law applicable in Northern Ireland requii'es the Trustees to prePe financial statennIs for gh financial year wbicb give a true 2nd f&ir view of charity and of the incon)ing resources and application of resources of Ihe ch&rity for that year, In preparing these financial statenients the Tiustees are required to.. select suitable accounting policles and then apply them consistently" observe the methods and priEkciples in tbe c.harities SORP; make judgements and estin]ates tbat are reasonable and prudent. state whether applicable UK Accounting Standards have been followed, subject lo any material departures disclosed d explained in the financial st&temenls; atLd preparc Ihc fknancial statements on the going concern bas ullless il Is in&ppropriate io presume that the will continue in operation. Pxge 2
FOCUS Report of the trustees for the year ended 31 March 2023 The Trustee8 are responsible for keeping proper aonting records wknch disclose with rea80nable accuracy at any lime the financial Posilion of the and enable Trustees to ensure that the financial statements comply wilh the CETrrily Act (Northern Ireldnd) 2008. Trustees Also r¢sponsible for safeguarding the ¥45S¢ts of tbe and hence for taking re4onable steps for the prevention and detection of fr¥¢ud alld other irregularities. The tnjstees, have had regard to the Con]missiot)'s Public benefit requirement st&tutOly Euidance, OTh behalf of the board Elazel McGuigan Secretary 29 March 2024 Charity Number.. NIC100580 2nd Floor Community House 2 Dnllnragh Avenue Omagh Page 3
FOCUS Independent examiner's report to the Members on the unaudited financial statements of FOCUS. We report on the financial Stalernenls of FOCUS for the year endttd 31 March 2023 which comprise the slateinent of financial aetiYitie.8. the balance sheet and the rel&ted notes. Tbese fll)ancial statements have been prepared under the histori¢al cost convention and the accoullting policies set out therein. Respective responsibi]itles of Members and independent exajniner As the charity's you are regponsible for the preparation of ihe accouThts in accordanee with the Charities Act (Northern trelalld) 2008. 11 is our responsibility to slate, on the basis of our examination whether particular nllerS have conle to my attention. Basis of independent examiner's statement Our examillation include3 a review of the accounting records kept by the charity and a comparison of the accounts piesented with those iecords. It also includes con8ideration of any unusual items or disclosures in ttLe accounts, and seekitig expiallations from you as mberS concerning any Such matters. The procedures uudertaken do not provide all the evidence Ilt would be required ill an audit. alld consequently we do not express all audit opinion oil the view given by the accounts. Independent examlner's statement In Connectiott witll our examination, no matter has cotne to our attention: lil whicEL gives us ieasollable cause to believe that in any material respect the requirenkents: to keep proper books. of account in accordkmce with Section 63 of the Ch&ities Act. dnd lo prepare accouots which accord wfiih the books of account and comply with the accounting requirement of the Act have not been tnel., or (li) to which, in our opinion, attention should be drawll in order to enable a proper ulldeT8tanding of the accoun15 10 be reached. Joe Quinn O'Donnel & Mellon Independent examiner 19121 Castle Street, Co. Tyrone. 29 March 2024 Page 4
FOCUS Statement of fjnancial activities For the year ended 31 March 2023 Unrestricted Restricted Designated funds fullds fTLnd8 2023 Total 2022 Total Notes Income and endowments from Donauons and legacies Charitable activities Otber 743 743 65,836 16,159 3,652 52,568 7,049 65,836 16,159 Totsl Income and endowments 16,902 65,836 82,738 63,269 Expenditure on Charitable activities Other 3,075 3.208 72,360 75,435 3,208 62,042 2,409 Total 6,283 72,360 78,643 64,451 Net movement in funds 10,619 (6,5241 4,095 (1,182) Total funds brought fonvard 59,588 (43.560) 6,614 22,642 23.824 Total funds carried forward 70,2(Y7 (50,084) 6,614 26,737 22.642 Tbe notes on pages 7 to 11 forni ititegr41 part 0¢ these flnanclal ststements. Page 5
FOCUS Balance sheet as At 31 March 2023 2023 2022 Notes Fixed assets TaTrgÉble fixed a58ets Current assets Debtors Bank and cash 9,021 6,673 7,384 54,450 4,428 11,541 61.834 15,969 Credltors: amounts falling due within one year io {44,118) Net current assets 17,716 L5,969 Net assets 26,737 22,642 Funds Degignated furLds Restricted income funds Unrestricted Incon funds 6,614 (50.084) 70,207 6,614 143,560) 59,588 Total tunds 26,737 22,642 The financi&l stalements were approved by the members on 29 March 2024 and signed on its behalf by Jim Sharkey HazeI McGuigan The notes on pages 7 to 11 form an integral part of these financlal statements. Page 6
FOCUS Notes to the financial statements for the year ended 31 March 2023 Accounting policies The prtncipal accounting policies are SLUllmSed below. The accowiting policies have been applied CDnsisfrntly throughout the year. 1.1. Basis of accounting and assessment of going concern The financial statements have been prepared under the historical cost convention and tn accordance with the Siatemenl of Recotnmended Practice: 'A¢¢ounting &lld Reporting by Chartues preparing Iheii. accounts in accordance with the Finuncial Reporting Standard applicabl¢ io the UK (FRS 102) issued on 16 July 2014 and Ihe Charities Act (Northern Ireland) 2008. The chariiy consututes a public benefit entity as defmed by FRS 102. The trustees consider that there e no material unc¢rrainti¢s about the clwitls ability lo colllinue as a goillg concern. 12. Reeonciliation with previous Generally Aeeepted Aeeounting Practice In prepariug the accounts, the trnstees have considered whether in applying the accounting polictes required by FRS 102 alld the Ch&iities SORP FRS 102 a restatement of comparative items was needed. No rest&trment were required. 1.3. Caslfflow The Charity ha5 taken advantage of the exemption in FRSI from the requirement to produce a cashflow statement because il is a small chiLY. 1.4. Incoming i"esources All incoming resources ate included in Ibe Stalennt of financial activitie8 when the clwity is entitled to the iTLeome and the amount call be quanttfied with reasouable accuracy. The following specific policies e applied to particular categories of income.. Grants, including grants for the purch1& se of fixed assets, are re¢ogThised in full ill the Stiilement of Finiillcidl ActLVitie8 Èn the year in which they are receivable. 1.5. Re80urces expended Expenditure Is IEcognised on an accrual basis as a liability is incurred. ExpenditLwe includes any VAT which cannot be fllY recovered, and is reported as parl of the expenditure to which it relates. Resources expended are re¢oEnised in the year in which they are incurred. Cost of charitable activities include governallce costs support Costs. Support Costs are thoqe c08ts incurred directly in support of expenditure on the objects of the charity and include project managen]ent. Page 7
FOCUS Notes to the fmancial statements for the year ended 31 March 2023 1.6. Tangible ffixed assets and depreclation Tangible fixed assets are slated al cost less accumulated depreciation. Depreciation is provided &t rat¢s calculated to wiite off Ibe cost les8 residual value of each asset over its expected useful life. as follows'= Fixtures, fitting8 artd equipment 25t¥o Reducing Balauce Donations and legacies 2023 Total 2022 Total Other Covid Grants 743 3,652 743 3,652 tncome from Charitable actlvlties Restricted fllnds 2023 2022 Department foi Coumwnilies Cornrnunily Finance Irel&nd We Care ProjeLt Houstng Executive Omagh Groove atsd Samba Halifllx 55,245 55,245 49,119 3,449 74 11,176 3,341 (4.000) 74 11,176 3,341 (4.000) 65,836 65,836 52,568 Other income Unrestricted runds 2023 Total 2022 Total Adrtjittistration Lharges 16.159 16,159 7,049 16.1.59 16.159 7.049 Page 8
FOCUS Notes to the financial staternents for the year ended 31 Lwtarch 2023 Charitable Activlties Charitable Governance Other Support costs 2023 Total 2022 Total activities costs Conununity Cafe Wage$ & salaries Oil VoucheL3 Training Sraff travel Rent Heat & light Office iDsurance Telephone Postage & stationery Computer costs Trnstees meetings Accountancy General Support costs (see below) 7,190 7,190 50,731 2,500 50,731 48,118 2.500 250 767 5,035 1,757 1,033 698 875 ioi 256 1,374 120 1.657 374 1,268 478 263 225 292 ioi 374 5,390 ?,033 1,116 955 1,242 ioi 289 1,470 150 1,894 4,l22 1,555 853 730 950 ?89 1,470 150 1,894 17,900 3,653 53,882 75,435 62,041 Support ¢osts Rent Heat & light OffLce insuranee Telephone Postage & stationery 951 359 197 168 219 1,894 The breakdown of suppoi'l costs and their allocation to goVernlce eogts are sbown above. Average staff time has been used as the basis of apportionment. Other expenditure Unrestricted funds 2023 Total 2022 Total Bank charges Deprecyation on FF & Equiptnent 201 3,007 201 3,007 185 2,224 3,208 3,208 2,409 Page 9
FOCUS Notes to the financial statements for the year ended 31 March 2023 Analysis of staff costs and remuneration of key nvanagement personnel 2023 2022 Wages and salaries 50,731 48,118 The average numbers of employees during the year was 2 with all employees tin involved ill providing either 3UPPOrt to the governance of the charity or support services lo charitable activiles. The cEwity considers its key MagMent personnel comprise the trnstees and the Co.ordinaloT. No nrnber5 re¢¢vied remuneration or expenses during the year. Flxtures, tittings and equipment Tanglble fixed assets Total Cost At E April 2022 Additions 41.566 5,355 41,566 5,355 Ai 31 March 2023 46,921 46,921 Depreciation At l April 2022 Ch'ge lor the year 34,893 3,007 34,893 At 31 March 2023 37,900 37,900 Net book values At 31 March 2023 9,021 9,021 At 31 March 2022 6,673 6,673 Debtors 2023 2022 FODC ATS Shandon Park New beginningslCommuniÉy Voice.q Omagh Groove & Samba Connected COnanieS 270 1,019 iio 1019 545 5,820 3,029 7,384 4,428 Page 10
FOCUS Notes to the flnaneial ststements for the year ended 31 March 2023 10. Creditors: amounts falling due wlthin one year 2023 2022 Patticipating interelt creditor Other creditors Acciuals and deferttd income I,724 4,072 38,322 44,118 Page 11