Charity Mumber: NtC1110580 Fonun in Onugb for Collllnunity Understanding and Support Members. report aud fu(al slatsments for the year to 31 March 2025
FOCUS Contents Pxge Legal and athDiTri8trative iuforynatio Thv5tee5 report tndependeni examtner5' rewprt Stalemeni of fiDancI actitrities BaLance shee£ No*s to the financial statemBnts 7-11
FOCUS Legal 8nd admin&strative infonnation Charity number NtCl(M)580 Registered ofllce 2nd Flwr Community House ? Dru Avenuc OMAGH Secretary Hazel McGuiga Account¥nts 01)oftnell & Mellon 19r21 Castte Street OMAGH Co. Tyrone Bankers Fjrst Trust B FA%( Bridge Strctt Enm"$killen Co. Fernwiagb
FOCUS Report of the lnteeS for the year ended 31 Marth 21Y25 The Trustees present their report aiml the fiE¢al st[[ts for the yeat ellded 3 Isr Marcb 2025. The Trllstees who served dwittg tht y[ aTLd up to the da of this rew deratled below. Struetur& governance and matthgemtnt lames Sharkey Hazel McGuiga Rozell& Kelly Va12ri¢ DLmtraD Mary T Conway Micbael RDddy Joe Lindsay Peggy Colgan den Dunphy Gallows Hill Coromuniry A&. C8mpsie Residettt's X$s. cuOre & O'Kalle Re5ideW'$ A&wc. Hospiiai Road Cortwiullity A5S1X. Omagh Fornm for Rural Assoc. Omagi1 lttdewdeni Advice Services Cix>LtLagatd Comtllunily A3Srf. MACCA cOu[lIty Rbythn Secretary Obje¢tiYes and aetiyities The prin¢ip4t actsvity of the Ff>Tu is to PKomore th¢ benefits of the ople in Oagh itnd surroullding districts in Cousjty Tyrone. Achievemeuts alld performance FOCLS ¢ontillued ro iUPPOll local coJJ)DJUlY aod Voluntary sec(or0DLslliOs through the provision of piacti¢&l Te%ources. advoo¢y, lobbying. and ooi'eruance Sup)[l The orLSatiOll n)aititaiDed acttve repSetiOn auoss i range ol partnenhips aDd Boards, illcluding the Peakne Plus P2nDership, Nei8bknurbo(Ki R&ryewaL Parrllership, Community and Volulltary Se¢ror Fontnl Iniegrdred Wellbeing fvetwo alld OEDagh conu1ty House. FOCUS reIled a key ddivery parmer ID Coo]mUDitv House's Beginning5, coullitY Voices proiecL working collaboratively with Omagh CouLTTrUDity House and the Oro8gh Ethnic Comunities Suppon Grnup. During the reporting period, FOCUS a]so delivered a new pr()j¢a Wpportis Carn, fi]n¢kd by the Deparult for Health. Statement of trustees, responsibiliti The TEU5tees are responsible for prepariDg rhe rep)rt and tbe financial SnlS in acCoThj¥ll with applicable law and United Kiogdom Accolting StaEthds (Uuited GeneralLy Accepied AceouDDng Praciicel. Law applicable its Northern Ireland tequire5 the T[steeS to prepare finall¢i31 s¥atemellLS foi eath fiEianeial year which giye a ttue aod fair view of chatiry alld of the incomiog r¢sources aDd apphcauon of ruourtts of the ctLarity for that year. tn preparinE these fjnaocial Stateents tbe Tnjsw are requsred to.. select suitsble a¢coullting policies and theo apply them consisrently: observe ihe methods al prisKiple5 the Ctwities SORP: make judgejnents alld e5tiEHates that gre reasonable and prndeni,. State whether applicable UK Accoulltirtg Standards have been followed. subject to any nurenal departs$ disclosed and explasned in tEk financial stamA. aAd prePe the financi srateDEn15 on the going concern basis ulliess li is iuappropriate to presume th&t the will contiiiue fft operation.
FOCUS Report of the trnste&s for the year ended 31 March 2025 The TtreS are iespoDsible for keeping proper aC¢ou]ng COrdS 1¢ disc105e Trvith Rasonable Accuracy At any tie the financial tM)sitsoll of FOCLS a]Jd ¢Ile Trustees to ensure d*t the r]naLcial stalennIS comply with the Chariry Act INortbeEn Ireland) 2008. TrStee5 are also reswinsibEe for 5afegL]anling the H55ets of the alld hetlce for taking [Onable steps for Ihe preventioll 9d deteIOn of fraud alld 0thcriryerI1ItE. The rnistee5' bad regard 10 the Comtnission's Publi- benefit requirement statutory guÉd¥Ace. Ott behalf of the board 3LIrf Hazcl McGLigan Secretary 2 Fcbnwy 2026 Charity Nuts. NtCli)0580 2nd Ftoor Con]munity House 2 Drurnrngh Avenlle Omagh Page 3
FOCUS Independent exarniner's report to the Members on the Wd1*ed financial statements of FOCUS. We kEptsrt on the fillancial of FUs for the yeor ended 3 1 Ntatch 2(Vi which £4)P[se the of llanci activities, the baiallce shed and the telated Do¢e& These finall¢1 sr2ten]ents hav¢ b¢en ?pad ufjder the bistOTical cosi convention and the accounliDg polities sei out theECiti. Rè5peetive rwonsibilitiEs of Trlembers and independent examiner As the clwity'5 tnemlxrs you are ie5wnsiblt for the preparatioa of tbe accounts in accorda¢ vrith the Chill¢S A¢t {NortheTn Irelalld) 2008. It is resEK>osibi]iry on the b&si5 of our exinatIon whether particular Djatters have come to my aiientioll. Basis of independent examiDer'8 Statement Our eXaIatROn includes a review of the artounting records kept by tEe charity and a cgnJparisDU Of the accounts presented with those records. li also includes ¢onsideTatiOll of any llnusual i)$ or dixlosures in the accounLq, ond setking expLanaiions frow you a5 members ¢ollc¢rnillg ally J)&tter5. TtLe pr5 undeitakett do 0t provide all the cvidence thai would be Trquit¢d in all &udiL alld ¢onsequend) we do Lot express an audit Opinio on (be view giveu by the ac¢ouos. Independent exatniner's ststement In conueciioll with our examination. no tDatter has ¢ome to Out attention". lil which gives us reasotLablE ¢ause LO belÉeve th.ll any 5rk4ieEial respe¢t the require1¢S.. ro keep proper book5 Qt account in accordance with Se¢tioD 63 of the Clwitses Act; at to preparc COUrS which accord with the bkS of attoullt and cowlTr with the accounting requtrement of thc Act have ttoi bttn [. or lill to wbich. ia our opinioo aueouon should drawn io otdeE to ellable & proper uuderstsndillg of the awounts to be reached. Joe Quinn O'Donnell & Mellon ]ndependeot examiner 19ni C28tle Stree Om&gh, Co. Tyron& 2 Februar) 2026
FOCUS S¢atement of financial activities For the year ended 31 March 2025 2024 Total Total Income and endowmellts from Charirable a¢tivirie$ Other 8 I.109 81,109 73,198 10.160 Total income and ¢ndowments 81.1(F) 81,109 83.358 Expenditure on Charitable aCtitieS Other 7.471 1733 78.519 85.990 2,733 82,333 3,550 Total 10.204 78519 88,7?3 85.883 Net movement funds (10.2041 2.5 (7,6141 12,5251 Total fund5 brougbi Eorw8rt 74.477 {56,879} 6,614 24,212 26,737 Totsl fullds carrled forward 64.273 154.•891 6.614 16.598 24.212 The on pages 7 to 11 form an illteEral of th&* fittaneknl statsmen
FOCUS Balance sheet as at 31 March 21125 2025 2024 Fixed a&sets Tangible fLxed asse¢s Current assets Debtors BaJ]k and cash 7.865 10.20I 14.802 15,347 16,109 36.824 31,456 Creditors: wnounts faJliDg due within one yw 10 {28.0911 117.4451 Net current Ot8bi]itiesVwts 8,733 14.cll I Net assets 16,598 24.212 Funds Designated funds Restr&ed income funds Unrestrictrd income fid8 6.614 154.289) 273 6,614 156,879} 74,477 Totat fullds 16.598 24.212 The fi]JatLcial statennE5 were approved by tbe oll 2 February 20?6 and signed on its beha]f by Jim Sharkey Hazel McGuigan I&A /'J~J- The notes OD p4e$ 7 to 11 f•rn att ititegrnl p*rt ofthese fumncial stateTW) Page 6
FOCUS Notrs to the financfial staleRnents for the year ended 31 March 2025 Accounting polities The pincipai accoutstiJ]g policitts are sumDWi5ed below. The acu)unrxD¥ policies have tten applted eonsisntly thTougbout the year. 1.1. B&sis of aecountlng ond &4se&qnent of gokng concern The financial siaternents tkve ien prepared Ujmler the histOEicaE cosr ¢onventioD 2nd ID a¢cordance with t Staternenl of Reco]wnded Practice. Accoulltillv and Repotting b) Charitie5 preparing their accounts in accordance wi¢h the W[[[21 RertIng Standaro applicable ID the UK (FRS 1021 issued on 16 July 2014 the Chariues Act (Nortllern ITelandl 21X)8. The cbarity CO8u¢tS a public benefit etity as deftsKd by FRS I. The (rnstees consider that ther¢ are no material uticetraiwie8 alx)ut the clwitys ability to ci>ntitiue &s a going ¢oncem. 1.2. Reconelliation Ivith previous Generally Accepled Aeeounting Practice Ill prepariTLg the a¢ctsunts, ttu5tees have knoll5idered io appljing the ac¢ountiDg lIcIeS required by FRS 102 and ihe Charitiss SORP FRS 102 a restatemeiit of con]parative iten)s wa5 Deeded. No reststemcnt were required. IJ. Cashllow The charity taken advantage of ttLe &mptiOn in FRS I from the requirenw PlUCt a Cashftow Sfatern¢rLt because it is a small charity. IA. Iu¢omlng resourtts All incomillg resources are ineluded in the 5thtemeni (pf fi03Dcial activitie5 when the chariry is eniided to the incot alld the amouryt can be qualltified witb reasottable aclLcY. Tr following srrttfic w)lities are applied 10 pattLcular cate.oories of income: Grants. iDcludittg granis for Purch of fLTed assers. are recogtiTs&I in fi1 in the Statement of Financial Activities in the year Iky aLE rettivable. IS. Resources expended Expellditure As recogni5 on an accnjal basis &s a liability i5 Eypellditutt in¢ludes any VAT whic ca]]n¢t b¢ fullyrecoyered. ar 15 t2pottrd as part of the expendIW Fknich it relates. R¢sourC expended recognised ID the year in which they are IT[d. Cost of charitable activities indEKie governance ard supwrt costs. Supp(rt cosis are those costs incts diwtly in support of expendiuwe on the i)bjc¢ts of the ¢harity alld include proj#t m&nageE]]ells. 1.6. Tangible red g&qets and depreciation Tangible fixed assets aTr iiated at cost Iw depreci10 DelatE0 15 provided at rates c>Jculated to volte off ihe cosi less residual value of each asset overirs expled wsefid life. follows". Fixtures. fitting5 equIpnni 25% Reducillg Balallce P48e7
FOCUS NotQ8 to the financial Statements for the year ended 31 March 2025 Donations And legacies 202S Total 2024 Other locome from Clu]table aetivities 2025 2024 funds Deparmjenr for CollllnuDit&es We Care Proj OllHgh Gr(x)v¢ and SaELba Tel¢CouJ Fund Halifax 53,832 25.872 {5451 1.950 53.832 25,872 (5451 1.950 52.321 18,TT7 2,1 81,109 8I.109 73,198 Other ineome Totsl Total Adminisrrati<)rt cbarges 10.160 10,160
FOCUS Notes to the fmancial statements for the year ended 31 Lvlareb 2025 Charitable aetiyities ch11*bIe GoverllallcE Other Support 2025 Total 2024 Total We Care Prnje¢i Telecom Fund Ollgh Groove & Salltsa Wages & salaries Cornmuniry Cafe Siaff travel Rent Heat & light Office insurance Telepbooe P051age & ststior Computer costs Trusi¢es raeeungs Aceoufttancy General Support costs (see below) 25.872 1.935 25.872 1,935 17,919 2,100 47,838 43,098 405 5,391 1,478 1,263 1.093 1.667 232 32 1542 3M 5.390 1,347 1,206 876 1,426 333 126 1,494 137 1,807 4.123 1.130 1.268 348 2 257 392 232 836 1.275 32 1,542 1.922 1.922 36.137 3.496 46.357 85,99 82,333 Support costs Rent Heat & ]igbt Office illsurnn¢e Telephone Postage & stationery 951 223 193 The breakdoivn of support Costs 2nd thets 3lloeation Lo governante tosts are showo above. Average stafttime ha5 been used as the basis of app)rtIonnP.L Other expenditswe 2025 Total 2024 Totsl Bankcharges Depreciation oll FF & F4w"pn¥ 397 397 2.336 436 3,114 2.733 2,733 3,550
FOCUS Notes to the financial statements for the year ended 31 March 2025 AnaIY of staff costs and remuneration of key maDagetllent personnel 2025 2024 Wagey and sal]¢5 63,637 63,967 Waoes io 2025 in¢ludes £20538.91 for an enwloyee working within th¢ We Care Project. The aveThge numbers of employees during the yeL- 3 with all employees tin* Involved provxding eitb support to the govwllan¢e of the cljartty or suppon seThitts to ¢h&ritsble acrivitds. The charity tonsideTs its kcy managment [Sol cotnprise the tn]stttS and the Co-ordinator. No metnbers revIed reTllvlletation or expenses thjting the year. Flxtures. fittings aT equipment Tangible red gssets Tol•l Cost At l April 2024 51.215 51.215 At 31 Marclt 2025 51,215 51.215 Depreciation At l April 2024 Charge for the year 4l.D14 2,336 41.014 2,336 Ai 31 Mah 2025 43.350 43,350 Nel book valu At 31 Maich 2025 7,865 7,865 At 31 March 2024 0201 0,201 Debtors 2024 2023 Dfc Shandon Park Omagh Groove & Samba Connected co]DpaDies 1.707 1.707 545 13,095 13,095 14,81r2 15,347 Page Ilb
FOCUS Notes to the financial Statennts for the year ended 31 March 2025 io. Creditors: amounts faljing due one year 2025 Aecruals and dtfertcd tncomc 8.091 17,445 Page 11