ReElStered number N1605507
Charity registration number NIC100807
Charity tax reference XN48794
Communit Advice Fermana
hLtd
Re
ort and Accounts
31 March 2024
MacNear
Rasdale & Co. Ltd
Chartered Accountants, Wellington House,
30 Darling Street. Enniskillen, BT74 7EW

Communit Advice Fermana
Re
ort and Accounts
Contents
hLtd
Page
Charity reference and administrative details
Trustees annual report (including directors, & strategic report)
Accountants report to the members
Statement of financial activitie5
Balance sheet
Notes to the financial statements
9-14

Community Advice Fermanagh Ltd
Company Information
Company registration number
N1605507
Charity registration number
NIC100807
Charlty tax reference
XN48794
The board of dlrectors
Mr Donal O'cofaigh
Mr Phil Flanagan
Ms Rita O'Loughlin (Appointed 26J09120221
Ms Wendy Stewart (Appointed 26109120221
Miss Maeve Corrigan IAppointed 09102/20231
Mr Mark Robinson (Appointed 09102120231
Mrs Viola Bryson IAppointed 09/02120231
Company Secretary
Ms Bernadette Maguire
Members of the management committee (excluding directors, name above)
CllrAdam Gannon
Cllr Keith Elliott
Cllr Roy Crawford
Cllr Tomrny Maguire
Registered office
Fermanagh House
Broadmeadow Place
Enniskillen
County Fermanagh
BT74 7HR
Accountants
MacNeary Rasdale & Co. Ltd, Chartered Accountants,
Wellington House, 30 Darling St.
Enniskillen
Bf74 7EW
Accountants
MacNeary Rasdale & Co. Ltd, Chartered Accountants,
Wellington House, 30 Darling St.
Enniskillen
BT74 7EW
Bankers
AIB
2 6 East Bridge Street
Enniskillen
County Fermanagh
BT74 7BT

Communit Advlce Fermana
hLtd
istered number.. N1605507
Trustees, Annual Re
ort
includin
Directors, Re
ort & Strate
IcRe
ort
The trustees have pleasure in presenting their report and the financial statements of the company
for the year ended 31 March 2024.
Objertives and actlvlties
The principal objectives and activities of the charity during the year continued to be the prevention
and relief of poverty and financial distress in all sections of the community, the advancernent of
education and protection of health thereby ensuring people do not suffer through ignorance of their
rights or services available to them, the relief of those in need by reason of youth, age, ill-health,
disability, financial hardship or other disadvantage. The purpose of all services provided by
Community Advice Fermanagh Ltd is for the benefit of the community of County Fermanagh.
The principles of Community Advice Fermanagh Ltd are that we provide free, impartial, confidential
and independent advice, information. advocacy and representation las necessaryl in relation to
social welfare covering social security benefits, consumer issues, employment legislation, debt
advice, housing, utilities, cross border queries, pension (state and privatel, level l immigration
advice and other basic legal matters.
The charity is a charitable company limited by guarantee. It is governed by a memorandum and
articles of association.
During the year, the charity carried out a number of activities and projects in the furtherance of
its objectives..
I Provision of information, advice, advocacy and representation across a range of Social
Welfare issues such as Social Security Benefits, Debt Advice, Consumer, Employment,
Housing, level I Immigration, Cross Border, Tax, Pension (State and Privatel and
other Social Welfare matters.
2 Social Policy work in regard to all of the above.
3 Specific focus on the continuing roll-out of Welfare Reform and the upcoming Move to
Universal Credit. The organisation provided clients with advice and support in order
to try and reduce stress leve15 and worry whilst also empowering our clients.
4 Provision of Benefit Awarene55 sessions, Money Advice Sessions. Welfare Reform Advice
and Cross Border Advice to clients educating them on their rights and entitlements.
5 Provision of advice, information, advocacy and representation to 168 clients in relation to
personal debt.
6 Supporting our clients with hearings in respect of their Social Security and Disability
Appeal Tribunals.

Communit Advice Fermana
hLtd
istered number: N1605507
Trustees, Annual Re
ort
includin
Director's Re
ort & Strate
l¢Re
ort
Strategic Report
Achievements and performance (including principal risks and uncertainties, development and
performance and key performance indicators)
l The main achievements of the charity during the year were as follows..
2 Delivering a high quality advice, inforrnation, advocacy and representation service to clients
regarding 11,771 enquiries. An increase in 36Yo of enquiries from 2022123.
Income generation for 2023124 was £1,402,738.34. This was a 240/0 increase from 2022/23.
3 Ongoing provision of Welfare Reform Support Project service vastly exceeding targets and
asssited clients on 4,933 topics. This is a 51% increase from 2022123.
4 Ongoing delivery of both Pension Wise and Debt Advice Project. The Debt Project supported
148 clients over the 2023124 period and dealt with £2,081,597.05 worth of Debt.
5 Provision of ongoing Support and Advice to our Tribunal clients throughout the year.
In 2023124 there were 49 appeals and a total of £136,388.99 successfully claimed back for
clients.
6 Our staff require high quality training and development in order to carry out their duties.
During 2023124 substantial training was put in place for all staff delivered by a wide range
oganisations including Advice Nl, the Law Centre, Housing Rights and CPAG.
7 The organisation continue5 to work in partnership with the Centre for Cross Border Studies
on the Cross Border Project and the Clear Project in the delivery of Outreach Clinics across
the County focusing on maximising income amidst the ongoing rise in the cost of living for
citizens of Fermanagh.
8 The service facilitated 16 Outreach Clinics across the County and continues to work in
partnership with organisations such as but not exclusive to Fermanagh and Omagh District
Council, Saint Vincent de Paul, Women's Aid, Action for Children, The Courthouse in Kesh and
the WRAP Project inconjunction with the Fermanagh and Omagh District Council.
9 Ongoing promotion of the organisation through Social Policy Work and engaging with the
media.
Benefit5 to the end u5er5 and wlder society
The directors are satisfied that the performance of the company during the year. in terms of both
financial and operational results, 15 in line with the charity's constitution and key objectives.

Communit Advice Fermana
hLtd
Re
istered number: N1605507
Trustees, Annual Re
ort
includin
Dlrectors, Re
ort & Strate
icRe
ort
Flnanclal review (Including reserves pollcyl
The net deficit for the year is1£4,931112023 net income £10,534). Total funds and reserves at the
end of the financial year were £106,719.
The charity aims to ensure that liquid funds held at any point in time are sufficient to cover
expenditure equivalent to 3 months of all ongoing operating costs lexcluding depreciation).
At the year-end date, the charity's reconciled bank balance lon current accounts) wa5 £89,081. Tota5
expenditure for the year was £256,340 lexcluding depreciation). The charity, therefore, held fund5
equivalent to just under 127 days of ongoing operating costs (excluding depreciation). The level of
liquid funds held is sufficient14 months reserves).
Plans for future periods
There are no significant changes planned for the forthcoming financial year. The directors will
continue to govern the company in line with the constitution in order to achieve the objectives noted
above.
Structurei governance and management
The company is governed and managed by the board of directors. The directors Iwho are also the
trusteesl who served the company throughout the year are shown on pages l and 2, together with
details of the registered office and other professional advisor5.
The board of directors carry out their governance role throughout the year by way of meetings on a
quarterly basis to review the performance of the company and to make decisions regarding the
company's financial and operational matters. The directors govern the activities of the company in
line with the objectives set out in the governing document5 of the charity, namely the Memorandum
and Articles of Association and the charity's constitution.
Directors
The directors (also the trusteesl who served the company during the period were as follows:
Mr Donal O'cofaigh
Mr Phil Flanagan
Ms Rita O'Loughlin IAppointed 26/09120221
Ms Wendy Stewart IAppointed 26109120221
Miss Maeve Corrigan (Appointed 09/02120231
Mr Mark Robinson (Appointed 09102/20231
Mrs Viola Bryson (Appointed 09102/20231

Communit Advice Fermana
hLtd
Re
Istered number: N1605507
Trustees, Annual Re
ort
Includin
Dlrectors, Re
ort & strate
IcRe
ort
Trustees, responsibilitles
The trustees, who are also the directors of the company, are responsible for preparing the Annual
Report and the financial statements in accordance with applicable law and regulations.
Company law requires the trustees to prepare financial statements for each financial year. Under
that law the trustees have elected to prepare the financial statements in accordance with United
Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and
applicable lawl. The financial statements are required by law to give a true and fair view of the state
of affairs of the company and of the profit or loss of the company for that period. In preparing these
financial statements, the trustees are required to..
select suitable accounting policies and then apply them consistently,.
make judgements and estimates that are reasonable and prudent; prepare the financial
statements on the EoinE concern basis unless it is inappropriate to
presume that the company will continue in business.
The trustees are responsible for keeping proper accounting records that disc105e with reasonable
accuracy at any time the financial position of the company and enable them to ensure that the
financial statements comply with the Companies Act 2006. They are also responsible for
safeguarding the asset5 of the company and hence for taking reasonable step5 for the prevention
and detection of fraud and other irregularities.
Disclosure of informatlon to the reporting accountants
We, the directors of the company who held office at the date of approval of these financial
statement5 as set out above each confirm, so far as we are aware, that..
there is no relevant audit information of which the company's reporting accountant is unaware;
and the directors have taken all step5 that they ought to have taken to make themselves aware of
any relevant accounting information and to establish that the reporting accountant is aware of
that information.
Reportlng accountant
MacNeary Rasdale & Co. Ltd Chartered Accountants are deemed to be appointed.
Small company exemptions
This report has been prepared in accordance with the special provisions for small companie5 under
Part 15 of the Companies Act 2006.
In approving the Trustees, Annual Report, we also approve the Strategic Report included therein, in
our capacity a5 company directors.
On behalf of the Board
Mr Donal O'cofaigh
Chairman
29th January 2025

ACCOUNTANTS, REPORT TO THE BOARD OF DIRECTORS ON THE UNAUDITED
FINANCIAL STATEMENTS OF COMMUNITY AID FERMANAGH LTD FOR THE YEAR ENDED 31 MARCH 2024
In accordance with our terms of engagement, and in order to asslst you to fulfil your duties under
the Companies Act 2006, we have compiled the financial Statements of the company which comprise
the Profit and Loss Account, the Balance Sheet and the have compiled the financial statements of the
company which comprise the Profit and Loss Account, the Balance Sheet and the have compiled the
financial statements of the company which comprise the Profit and Loss Account, the Balance Sheet
and the related note5 from the accounting records and information and explanations you have given
to us.
This report is made solely to the company's Board of Directors, as a body, in accordance with
the terms of our engagement. Our work has been undertaken so that we might compile the financial
statements that we have been engaged to compile, report to the company's Board of Directors that we
have done so and state those matters that we have agreed to state to them in this report and for no
other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to
anyone other than the company and the company's Board of Directors as a body, for our work or
company and the company's Board of Directors as a body, for our work or for this report.
We have carried out this engagement in accordance with guidance issued by the Chartered Accountants
Ireland and have complied with the ethical guidance laid down by the Institute relating to rnembers
undertaking the compilation of f inancial statements. You have acknowledged on the balance Sheet
for the year ended 31 March 2024 your duty to ensure that the cornpany has kept proper accounting
records and to prepare financial statements that give a true and fair view under the Companies Act
2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. For this reason, we have
not verified the accuracy or completene55 of the accounting records or information and explanations
you have
iven to us and we do not, therefore. express any opinion on the financial statement5.
MacNeary Rasdale & Co. Ltd
Chartered Accountants
Wellington House
30 Darling St
Enniskillen
Fermanagh
BT74 7EW
January 2025

Communit Advice Fermana
hLtd
Statement of Financial Activities
Year Ended 31st March 2024
Notes
Deslgnated
Unrestricted
Restricted
2024
2023
Income and endowments from:
Generated funds
Charitable activities
4,642
9,780
4,642
251,183
1,466
256,295
241,403
Total Income
14,422
241,403
255,825
257,761
Expenditure on..
Charitable activitie5
Other
235,101
25,655
235,101
25,655
221,919
25,308
Total Expenditure
260,756
260,756
247,227
Net Incomellexpenditure)
14,422
119,3531
14,9311
10,534
Fund transfers
{14,422)
14,422
Funds brought forward
111,650
101,116
Fund5 carried forward
14,931
106,719
111,650
All of the above results are derived from continuing activities. All gains and losse5 recognised in the year
are included above.

Communit Advice Fermana
Balance sheet
as at 31 March 2024
hLtd
Notes
2024
2023
Fixed assets
Tangible assets
9,279
9,279
12,964
12,964
Current a55ets
Debtors
Cash at bank and in hand
10,259
89,081
99,340
51,765
49,421
101,186
Creditors: amounts falling due
within one year
io
11,9001
12,5001
Net current assets
97,440
98,686
Total assets less current
liabilitles
106,719
111,650
Net assets
106,719
111,650
Funds
Unrestricted
Restricted
Designated
14
15
15
15
106,719
111,650
Members, funds
106,719
111,650
These financial statements have been prepared in accordance with the special provisions for small
companies under Part 15 of the Companies Act 2006 and the Statement of Recommended Practice
"Accounting and Reporting by Charitie5" ISORP 20151.
These financial statements were approved by the directors and authorised for issue on 29th January 2025 and
are signed on their behalf by:
Mr Donal O'cofaigh
Director
Ms Wendy
Director
Company Registration Number: N1605507

Communit Advice Fermana
Notes to the Accounts
hLtd
l. Accounting policies
lil General Information and basls of preparation
Community Advice Fermanagh is a charitable company limited by guarantee registered in
Northern Ireland.
In the event of the charity being wound up, the liability in respect of the guarantee is limited to
EIO per member of the charity. The address of the registered office is given in the charity
information on page l of these financial statements. The nature of the charity's operations and
principal activities are:
the relief of poverty and financial distress in all sections of the community
the advancement of education and protection of health thereby ensuring people do not
suffer through ignorance of their rights or services available to them
provide free, impartial, confidential and independent support on social security benefits,
employment legislation, debt & money advice, housing rights, consumer issues,
basic legal matters, cross border queries, Pension Istate & Private and level I
immigration advice.
The charity constitutes a public benefit entity as defined by FRS 102. The financial statements
have been prepared in accordance with Accounting and Reporting by Charities.. Statement of
Recommended Practice applicable to charities preparing their accounts in accordance with the
Financial Reporting Standard app5icable in the UK and Republic of Ireland IFRS 1021 issued on
16 July 2014, the Financial Reporting Standard applicable in the United Kingdom and Republic
of Ireland IFRS 1021, the Charities Act (Northern Ireland) 2008, the Companies Act 2006 and UK
Generally Accepted Practice as it applies from l January 2015.
The financial statements have been prepared in accordance with Accounting and Reporting by
Charities.. Statement of Recornmended Practice applicable to charities in the UK and Republic Of
Ireland IFRS 1021 issued on 16 July 2014, the Financial Reporting Standard applicable in the
United Kingdom and Republic Of Ireland IFRS 1021, the Companie5 Act 2006 and UK Generally
Accepted Practices as it applie5 from l January 2015.
The charity has applied Update Bulletin l as published on 2 February 2016 and does not
include a cash flow statement on the grounds that it is applying FRS 102 Section IA.
The financial statements have been prepared to give a 'true and fair view and are prepared on a
going concern basis under the historical cost convention, modified to include certain items at
fair value. The financial statements are presented in sterling which is the functional currency of
the charity.
The significant accounting policie5 applied in the preparation of these financial statements are
set out below. These policies have been consistently applied to all years presented unless
otherwise stated.
lill Income recognition
Incoming resource5 from generated funds consists of income from fees and services generated
by the charity from its main charitable activities together with donations and fundraising. All
incoming resources are included in the Statement of Financial Activities ISOFAI when the charity
is legally entitled to the income after any performance conditions have been met, the amount
can be measured reliably and it is probable that the income will be received.
Incoming resources from charitable activities consi5t5 of grants received from various funding
bodies to assist the charity in achieving its objectives. Grants of thi5 nature are recognized in
the Statement of Financial Activities when the charity is legally entitled to the income and all
preconditions for receipt of the funds have been met.

Communit Advice Fermana
Notes to the Accounts
hLtd
liill Expenditure recognition
All expenditure is accounted for on an accrua15 basis and has been classilied under headiT)gs that
aggregate all cost5 related to the category. Where costs cannot be directly attributed to particular
headings they have been allocated to activities on a basis consistent with use of the resources. Staff
costs have been allocated on the basis of time Spent on each of the main activities of the charity,
which are..
Generating funds (those activities involved with raising funds and funding applications)
Charitable activities (those activities associated with the charity's objects)
Governance cost5 (management and administration of the charitvl
Irrecoverable VAT is charged as an expense against the activity for which expenditure arose.
livl Depreciation
Depreciation is calculated so as to write off the cost of an asset, le5S Its estimated residual value,
over the useful economic life of that asset as follows..
Office equipment and furniture - 20Yo Straight line
Iv) Fund accounting
Restricted Funds
Incoming resources of the company which are provided for a specilic purpose. together with the
resources expended to which they relate, form part of the restricted funds of the charity.
Unrestricted Funds
Incoming resources which are generated by the charity's own efforts or provided with no specific
preconditions, together with the resources expended to which they relate, are disclosed as part of
the unrestricted funds of the charity.
2. Operating Income
2024
2023
Net income is stated after char
Director's emoluments
Depreciation of owned fixed asset5
Accountant's remuneration
in
4,270
2,340
io

Communit Advice Fermana
Notes to the Accounts
hLtd
3. Staff costs
2024
2023
Wages and Salaries
Social Security costs
Pension costs
189,421
10,458
11,374
211,253
173,271
10,470
12,263
196,004
There are no high paid staff whose emoluments are defined for taxation purposes amounted to over
£60,000 in the year:
The average number of employees, calculated on a full-time equivalent basis, analy5ed by function was..
No. of employees
2024
2023
Costs of generatinE funds
Charitable activities
Governance
Pension scheme under auto enrolment..
The charity operates a 'net pay arrangement" pension scheme for employees.
4. Income from generated funds
Unrestricted
Funds
Restricted
Funds
Total
Funds 2024
Total
Funds 2023
Donations and sponsorship
4,642
1,466
4,642
1,466
5. Income from charitable activitie5
Unrestricted
Funds
Restricted
Funds
Total
Funds 2024
Total
Funds 2023
Fermanagh & Omagh District Council IFODCI
Generalist Advice Contract
FODC Welfare Reform Project and Appeals
National Citizens Advice
Centre for Cross Border Studies
Halifax Fund
Developing Healthy
John Moore Foundation
Dfc Fuel & Energy Grant
Advice Nl Debt Funding
Clear Project
Pensionwise Hosting
Border People Project Research
Arnold Clark Foundation
Community Foundation Older Peoples Fund
158,295
42,229
3.263
3,334
4,500
3,280
2,000
158,295
42,229
3,263
3,334
4,500
3,280
2,000
157,349
41,335
1,500
33.859
3,500
5,850
6,902
1,000
5,000
34,282
34,282
251,183
251,183
256,295
li

Communit Advice Fermana
Notes to the Accounts
hLtd
Expenditure on charitable activities
Unrestricted Restricted
Funds
Funds
Total
Total
Funds 2024 Funds 2023
Salaries
Pensions costs
Staff training
Travel expenses
Rent and rates
Insurance
Telephone,broadband,software & support
Postage, stationery and subscriptions
Advertising
Consulting
Membership costs
Accountancy fees
General expenses
Bank charges
Repair5 and maintenance
Depreciation
175,304
11,374
1,240
1.856
18,086
1,306
6,893
3,153
2,382
654
4,285
175,304
11,374
1,240
1,856
18,086
1,306
6,893
3,153
2,382
654
4,285
160,773
12,263
2,150
1,382
18,290
1,302
6,188
3,645
1,368
777
4,920
2,068
1.192
337
994
4,270
3,089
313
750
4,416
3,089
313
750
4,416
235,101
235,101
221,919
Expendlture on governance costs
Unrestricted Restricted
Funds
Funds
Total
Total
Funds 2024 Funds 2023
Wages and salarie5
Accountants rernuneration
24,575
1,080
25,655
22,968
2.340
25,308
Tangible fixed costs
Office
equipment
& furniture
Total
Cost
At l April 2023
Additions
39,421
731
39,421
731
As 31 March 2024
40,152
40,152
Depreciation
At l April 2023
Charge for the year
26,457
4,416
26,457
4,416
As 31 March 2024
30,873
30,873
Net book value
As 31 March 2024
9,279
9,279
As 31 March 2023
12,964
12,964
12

Communlt Advice Fermana
Notes to the Accounts
hLtd
9 Debtors
2024
2023
Funding debtors
Payment on account
10,259
51,765
10,259
51,765
10 Creditors.. amounts falling within one year
2024
2023
Trade creditors & accruals
1,900
2,500
1,900
2,500
11 Related party transactlons
There were no transactions with related parties which require disclosure under SORP 2015 IFRS 1021.
12 Tax status
The company is a registered charity for tax purposes (reference nurnber XN 487941 and is exempt
from corporation tax on any income or capital gains arising.
13 Company limlted by guarantee
The company is limited by guarantee and, therefore, there is no issued share capital.
Every member of the company undertakes to contribute 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 cornpany, including a
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 of the company or the debt relates to costs and expenses of a
winding up.
The liability of each member in such circumstances is limited to £10.
14 Fund5
Total
Funds
2024
Total
Funds
2023
Unrestricted
Funds
Restricted
Funds
Funds brought forward
Net income/ lexpenditurel
Fund transfers
111,650
14,422
114,4221
111,650
14,9311
101,116
10,534
119,3531
14,422
Funds carried forward
111,650
{4,9311
106,719
111,650
13

Communit Advice Fermana
Notes to the Accounts
hLtd
Fund descriptions:
Generol Unrestricted Funds
General unrestricted funds consist of incoming resources which are generated by the charity's own
efforts or provided with no specific preconditions, together with the resources expended to which
they relate. These usually consist of monies earned from advice provision projects and self-Eenerated
income such as donations and fundraising.
Desi
noted
Designated funds consist of funds provided to the charity with no specific preconditions but which
the charity itself have designated for a particular purpose andlor category of expenditure or future
costs.
Restricted
Restricted funds consist of incoming resources which are provided for a specific purpose, together
with the resources expended to which they relate. These usually consist of government funding for
particular projects carried out by the charity or service5 provided in line with a service level
agreement.
15 Net assets
Designated Unrestricted Restrlcted
Funds
Funds
Funds
Total
Funds 2024
Total
Funds 2023
Fixed assets
Current asset5
Current liabilities
9,279
99,340
11,9001
9,279
99,340
11,9001
12,964
101,186
12,5001
Total
106,719
106,719
111,650
14