Registered number NI￿5507 arity regbstrntion number NICICQ807 Charttytax referen¢e XN48794 C¢xnmun and A(counts Mad4ea Rasdale & Co. Ltd Chartered A¢countants, Wellingron House. 30 Darfin8 Street. Ennisknllen. 8T74 7EW Commun Re rt and Accounts Contents Ltd Charity reference and administrative details Trustees anrtual reFK>rt linduding directors, & strategic rewtl 2to5 Independent AccountsnWs report to the members Statement of financial activityes Balance sheet Notes to the financial statements 9t014 Communlty Advice Ferni•na8h Ltd Company Infomation Company re8istratlon number N160S507 Charlty registrnkn number NICI(N)807 Charitytax reference XN48794 The board ol dlrtctors Mr Donal O'cofaigh Mr Phil Flanagan Ms Sinead Magee Ms Rita O'LoughSin IAppointed 26109120221 Ms Wendy Stewart IAppointed 26109120221 Ms Patricia Anne Rodgers (Appointed 2610912022 & Reygned 22112120221 Mr Brendan Hueston IResigned 12105120221 Mr Eugene Corrigan IResi8ned 10102120231 Alison Kettyles (Appointed 21109120221 Miss Maeve Corrigan IAppointed 09102120231 Mr Mark Robinson (Appointed 09102120231 Mrs Viola Bryson {Appolnted 09102120231 Ms Bernadette Ma8ulre Members ofthe manasement commlttee lexdudln8 dlrectorf name above) Cllr Paul 81ake Cllr Keith Elliott Cllr John McClau8hrey Cllr Tommy Maguire Reglstered offlce Fermana8h House Broadmeadow Place Enniskillen County Fermana8h BT74 7HR Audftor5 MacNeary Rasdale & Co. Ltd, Chartered Accountants. Wellington House. 30 Darlin8 St Enniskillen BT74 7EW Accountants MacNeary Rasdale & Co. Ltd. Charttred Accountants. Wellington House. 30 Darlin8 St. Enniskillen BT74 7EW Bankers A18 2- 6 East Brid8e Street Enniskillen County Fermanagh BT74 78T muni Athce Femana hLtd Statement of Flnanaal Artivltles For the Year Ended 31st Marth 2023 Generated funds Charftable a¢tivitie5 18.752 237.543 256.295 265.854 Total Income 20,218 237.543 257.761 266.434 Expendlture on: Charitable artiwties Other 221.919 25,308 221,919 229,132 24.644 Total Expendlture 247.227 247.227 253,776 Net Incomellexpendlturel 20￿8 {9.684) 12.658 Fund tr•nsfers 19,684) IOlJ16 ioi.U6 88,458 IiiA50 111,650 101,116 All of the above results are derived from contsnuing acti¥lties. gains and losses reco8nised in the year are included above. Commun Balance sheet as at 31 March 2023 rnia Notes 202> 2022 Tanglble assets 12,964 12.W Debtors Cash at bank and In hand 51.765 49.421 101.186 83.483 22,896 106.379 Credltors: am¢unts fallin8 due withln ¢)ne year io 12.5CKJl 9.272 97.107 Totsl a55ets le￿ current Ilabllltles 111.650 101.116 111.650 ioi.i Funds Unrestricted Restrlcted Designated 14 IIL650 101.116 Members. funds 111.650 101.116 These financial statements have been prepared in accordance wtth the special provisions for small companies under Part 15 of the Companies Act 2c￿6 and the Statement of Recommended Practice "Accounting and ReportinB by Chartties- ISORP 20151. These financial statements were approved by the directors and authorised for issue on 15 December 2023 and are signed on their behalf by: Mr t)onal O'cofalsh MIS Wendy S Company Reglstr•tlon Numb*r. N1605507 Commun Advlc rnia Notes ta the Accounts For the Year Ended 31st Mar¢h 2023 L Accounting wlkie5 (l} General Inform*ion and basis of preparatlon Communtty Adwce Fermanagh is a thariti￿e company limited by guarantee registered in Northem Ireland. In the event of the charity being wound up. the liability in respect of the guarantee is limsted to ÉIO per member of the charity. The address of the rwstered office is gNen in the charity Information on pa8e l of these finanual statements. The nature of the chartty's operations and prlncipal actlvitles are.. the relief of poverty. sickness and distress in all sections of the community the advancement of education and protection of health thereby ensurlng people do not suffer through ignorance of their rights or semces available to them provide free, irnpartial, confidential and independent support on consumer iS$L￿. employment legislation. social securlty beneffts. money ad¥ice. health. housing rights and other legal matters The char5ty constitute5 a public benefft enttty as dèfined by FRS 102. The financial 5tstements have been prepared in accordance with Accounting and Reporting by Charttles: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reportin8 Standard applicable in the UK and Republic of Ireland IFRS 1021 Issued on 16 July 2014, the Financial Rep)rting Stsndard applicable in the United Kingdom and Republic of Ireland IFRS 1021, the Charities Act INorthem Ireland) 2CX)8, the Companies Art 2CK6 and UK Generally Accepted Practice as it applles from l January 2015. The financial statements have been prepared In acconjance with knounting and Reporting Charities: Statement of Recommended Practice applicable to charrties in the UK and Republic Of Ireland IFRS 1021 issued on 16 July 2014, the Financial Reporting Standard applicable in the UnSted Kingdom and Republic Of Ireland IFPS 1021, the Companie5 Act 2LK)6 and UK Generally Accepted Prartites as st applies from l January 2015. The ¢hariry has ap￿led Update Bulletin l a5 published on 2 February 2016 and does not include a cash flow statement on the grounds that tt is appI￿n8 FRS 102 Se¢tion I The financlal ststements have been prepared to give a true and fair ￿eW and are prepared on a 8oing concern basis under the historical Cost convention. modified to include certain items at fair value. The financial Ststernet￿ are presented in rter11￿ whbth is the funrtional currency of the charity. The si8nificant accounting poll¢ies applied in the preparation of these financial statements are set out below. These poliaes have been consistently applled to all years presented unless otherwise stated. {lil Intome reco8nltion Incomin8 resources from 8enerated funds consists of income from fees and sermces generated by the charity from its main charitable actiwties together with donations and fundrdisin8. All Incoming resources are included in the Statement of Financial Artivtties {SoFAI when the charity is le8ally entitled to the income after any performance conditions have been met. the amount can be measured rdiably and it is probable that the income will be received. Incomin8 resources from charttable activitre5 con4sts of grarts received from various fundin8 bodies to assist the charlty in achieving tts objertives. Gra[￿ of this nature are recognized in the Staternent of Financial Activities when the tharity is legalty entitled to the I[￿OMe and 311 precondttions for receipt of the funds have been meL Commun Advice Fernia Notes to the Accounts For the Year Ended 31st Marth 2023 11111 Expenditure rec(willion All èxpenditure is accounted for on an accntsls basis and has been das5ified under headings that aBgre8ate all costs ￿lated to the Category. Where costs cannot be directly attributed to particular headin8S they have been allocated to attivities on a basis consistent with use of the resources. Staff costs have been allt)cated on the basis of time spent on each of the main activities of the charity. which are: Generatln8 fvnds (those activities involved with raising funds and fundin8 applications) Charitable actimties {those actiwties aSs￿lated with the charity's objettsl Govemance costs (management and administration of the tharityl Irrecoverable VAT is char8ed as an expense against the actsvtty for which expenditure arose. lfv) DePr￿allOn Depreciation is calculated $0 as to wrtte off the cost ot an asset. less Its estimated residual value. over the usehjl economic lrfe of that asset as follows: Office equlpment and furnrture- 20% strai8ht line Iv) Fund ac¢ountlnq Restrirted Funds Incoming resources of the company which are prowded for a specific purpose. together wth the resource5 expended to which they relate. form part of the restricted fvnds ofthe tharlty. Unrestrirted Funds Incoming resources which are 8enerated by the charity's own efforts or provided with no specthc p￿conditiOns. together wtth the Te50ur¢es expended to which they rel*e, are disclosed as part of the unrestrictèd funds of the charity. 2. Operallng Income 2023 Net income is tated after char Director's emoluments Depreciation of owned fixed assets Auditor's remuneratlon 4,270 io Commun Notes to the A¢wnts Forthe Year Ended 3tst Marth 2023 Ltd 3. Stsff c05ts 2023 2022 Wages and Salaries Social Securlty costs Pension costs 173,271 188,899 10,470 12,268 12263 11,318 ,1￿ 212A85 There are hi8h paid staff whose emoluments are defined for taxation purposes amounted to over £60,OCQ in the year: The average number of employees. calculated on a fvll-time equivalent basis. anal￿ by function was: No. of employees 2023 2022 Costs of generatln8 fvn Charitable actiwties Governance Pension scheme under auto enrolmertt.. The charlty operates a "net pay arrangemenf pension Kheme for employees. Income fTQm 8ener•ted lunds Totsl Total Fund$ 2023 FurKl$ 2022 Funds Funds Donations and sp￿rShIp l)e5ignated un￿strirted Restrirted Funds Fund5 Funds Totsl Funds 2023 Total Funds 2022 Fermanagh & Oma8h Disctrirt Coundl FODC FSnancial lfidusion Welfare Reform and Appeals Fuel & Energy Grant Advice Nl Debt Action Funding aear ProSect Pensionwise Hostin8 Border People Project Research Arnold Clark Foundation Communlty Foundation- Older Peoples Fund 157.349 157349 148.708 20,967 41,335 41.335 33.859 33.859 48.521 5,850 6.902 5.850 6.902 6.750 18.752 237543 256295 265,854 li Commun Advtce Ferma Notes to the Accounts Forthe Ye r Ended 31st Marth 2023 6 Expendlture on tharitsble actl¥fties Total Total Funds Salaries Pensions costs Staff training Travel expenses Bureau informatlon Rent and rates Insurance Telephone and intÈmet Posts8e. stationery and subscriptions Advertisin8 Computer and IT support costs Consulting Membership ￿sts A¢¢ountancy fees General expenses 8ank charges Repairs and maintenance Depreciatlon 160.773 12,263 2.150 160,773 12.263 2,150 1382 177.773 11.318 879 17,190 1,207 5.014 1.288 18.290 1,302 3,441 3.645 1,368 2,747 18.29) 1,302 3.441 3.64S 1.368 2.747 777 4.920 4.649 5,019 4.920 1.192 337 L192 337 324 223 4,270 4.270 2,968 221.919 221,919 229.132 7 Exp¢ndttufe M go¥ern•nce costs Total Total Funds Funds 21123 Funds 2022 Funds nds Wages and salarie5 Auditors remuneration 22.968 22.968 23.394 1,250 24.644 25,308 25.308 Ta￿1b1* fixed costs equlpment & fumlture Total At l April 2022 Additions 26.196 13.225 26,196 13,22S A$ 31 Marth 2023 39,421 39.421 At l April 2022 Charge for the year 22.187 4.270 22.187 4.270 AS 31 Marth 2023 26.457 26,457 Net book value As 31 Marth 2022 AS 31 March 2023 12 Fern)a Notes to the A¢counts the Year Ended 31st Marth Z023 Ltd 2023 2022 Fundlng debtors Payment on account 51.765 79,949 3,534 51,765 83,483 10 Credltor&' amounts falling withln one year 2023 2022 Pensions payable Trade ¢reditors & a(Cn￿lS 2.768 6.504 9.272 There were no transactbons with related parties which require disdosure under SORP 2015 {FRS 102). The companyls a re8iStered charity for tax wrp)ses IrefererKe number XN 487941 and Ls exempt from corporation tsx on any income or capitsl 8alns arisir& 13 Company Ilmlted by guarantee The company is limtted ty 8uarantee and. therefore. there Is rto Issued share capital. Every member of the company undertakes to contritrtrte to the assets of the company in the event of it being wound up during a period in which they are still a member of the company, including 4 period of one year from the date that they ceased to be a member, providing the debts were incurred during their period as a member ofthe company or the debt ￿lateS to costs and expen￿ of a wlndln£ up. The liability of each member in such circumstances is Ilmited to £10. 14 Funds Total Funds 2023 Totsl Funds 2022 Funds Funds Funds brought foTh¥ard Net income/ lexpenditurel Fund transfers 101.116 20.218 101.116 10534 88,458 12,658 19,6841 Funds carried forward 111.650 111,650 101.116 13 Commun Notes to the Accourrts For th Year Ended 31st Marth 2023 Fund descriptlons: Generol Unrestrirted Funds General unrestricted funds cor￿15t of incoming resources which are generdted by the charty's own efforts or provided wf(h no S￿ifiC precondTtions, to8ether with the resources expended to whlch they relate. These usually consist of monies earned from advice provision projects and 5elf*enerated income such as donations and fundraising. Desi noted unds Designated funds consist of funds provided to the charity with no specific preconditions but which the charity itself have dwnated for a particular purwse andlor category of expendtture or future Restricted unds Restricted funds consist of incoming resources which are provided for a specific purpose, together with the resources expended to which they relate. Thesè usually ¢onsist of government funding for particular projects carried out by the charity or 5eryices provided in line with a service level agreement 15 Net assets De￿￿ted Unrestrlrted Restrlcted Total FurKIs Funds Funds FuNls 2022 Totsl Ful￿ 2022 Fixed assets Currerrt assets Current liabilrties 12,964 101.186 {1.5￿} 12.964 101.186 12.%)Jl 106,379 19.2721 Totsl 111.650 111,650 101,116 14