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2025-03-31-accounts

Registered number Ni605507 Charity registration number NIC100807 Charity tax reference XN48794

Community Advice Fermanagh Ltd Report and Accounts 31 March 2025

’ MacNeary Rasdale & Co. ttd Chartered Accountants, Wellington House, 30 Darling Street, Enniskillen, BT74 7EW

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CommunityReport[and][ Accounts] Advice Fermanagh Ltd Contents

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|||||| |---|---|---|---|---| |Page| |Charity reference and|administrative|details|.|i| |Trustees annual report (Including directors’ & strategic report)|2-5| |Accountants report to the members|6| |Statement of financial|activities|7| |Balance sheet|8| |Notes to the financial statements|9-14|

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Community Advice Fermanagh Ltd Company information

Company registration number NI60S507

Charity registration number . NIC100807

Charity tax reference XN48794

The board of directors Mr Donal O’Cofaigh Mr Phil Flanagan (Resigned 29/01/2025) Ms Rita O'Loughlin Ms Wendy Stewart Miss Maeve Corrigan (Resigned 18/03/2025) Mr Mark Robinson Mrs Viola Bryson

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Company Secretary Ms Bernadette Maguire

Members of the management committee (excluding directors’ name above) Cilr Adam Gannon Clir Keith Elliott Cir Roy Crawford Cilr Tommy Maguire ;

Registered office Fermanagh House Broadmeadow Place Enniskillen County Fermanagh 8774 7HR

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Accountants MacNeary Rasdafe & Co. Ltd, Chartered Accountants, Wellington House, 30 Darling St.

Enniskillen 8T74 FEW

Bankers Als 2 - 6 East Bridge Street Enniskilten County Fermanagh BT74 7BT

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Community Advice Fermanagh Ltd Registered number: NI605507

Trustees *

Report (including Directors’ Repon & Strategic rt

The trustees have pleasure in presenting their report and the financial statements ofthe company for the year ended 31 March 2025.

Objectives and activities

The principal objectives and activities of the charity during the year continued to be the prevention and teliefof poverty and financial distress in all sections of the community, the advancement ofeducation and protection ofhealth 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 ofall services provided by Community Advice Fermanagh Ltd is for the benefit of the community of County Fermanagh.

The principles ofCommunity Advice Fermanagh Ltd are that we provide free, impartial, confidential and independent advice, information, advocacy and representation (as necessary) in relation to social welfare covering social security benefits, consumer issues, employment legislation, debt advice, - housing, utilities, cross border queries, pension (state and private), level | immigration advice and other basic legal matters.

The charity is a charitable company limited by guarantee. It is governed by a memorandum and articles ofassociation.

During the year, the charity carried out a number of activities and projects in the furtherance of its objectives:

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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 to tryand
reduce stress levels and worry whilst also empowering our clients.
4 Provision of Benefit Awareness 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.
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C i ice Fi h Lid. Registered number: NI605507

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Trustees’ Annual Report (including Director's Report & Strategic Report)
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Strategic Report

Achievements and performance (including principal risks and uncertainties, development and performance and key performance indicators)

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| The main achievements of the charity during the year were as follows:
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The directors are satisfied that the performance of the company during the year, in terms ofboth financial and operational results, is in line with the charity’s constitution and key objectives.

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Community Advice Fermanagh Ltd Registered number: Ni60S507 Trustees’ Annual Report {including Directors’ Report & Strategic Reno:

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Financial review (including reserves policy} The net deficit for the year is (£9,343) (2024 - net deficit £4,931). Total funds and reserves at the end of the financial year were £97,376.

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 (excluding depreciation).

At the year-end date, the charity's reconciled bank balance (on current accounts) was £59,380. Total expenditure for the year was £236,677 (excluding depreciation). The charity, therefore, held funds equivalent to just under 92 days of ongoing operating costs (excluding depreciation). The level of liquid funds held is sufficient (3 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.

Structure, governance and management

The company is governed and managed by the board of directors. The directors (who are also the trustees) who served the company throughout the year are shown on pages 1 and 2, together with details of the registered office and other professional advisors.

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 documents of the charity, namely the Memorandum and Articles of Association and the charity's constitution. Directors . ; The directors (also the trustees) who served the company during the period were as follows: Mr Donal O’Cofaigh MrMs RitaPhil Flanagan O'Loughlin (Resigned 29/01/2025) . Ms Wendy Stewart . Miss Maeve Corrigan (Resigned 18/03/2025} Mr Mark Robinson Mrs Viola Sryson

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Community Advice Fermanagh Ltd
Registered number: NIEQSSO7
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Trustees’ Annual Report (Including Directors‘ Report & Strategic Report}

Trustees’ responsibilities

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 law). The financial statements are required by law to give a true and fair view ofthe state of affairs of the company and ofthe profit or loss of the company for that period. In preparing these financial statements, the trustees are required to:

Disclosure of information to the reporting accountants

We, the directors of the company who held office at the date of approval of these financial statements as set out above each confirm, so far as we are aware, that:

Reporting 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 companies under Part 15 of the Companies Act 2005.

in approving the Trustees’ Annual Report, we also approve the Strategic Report included therein, In our capacity as company directors. ;

On behalf of the Board

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Dout & Chica~ “—)
Mr Donal O'Cofaigh
Chairman
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22 January 2026

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ACCOUNTANTSFINANCIAL STATEMENTS REPORT OF TO THE COMMUNITY BOARD OF AID DIRECTORS FERMANAGH ON THE LTD UNAUDITED FOR THE YEAR ENDED; 31 MARCH 2025

in accordance with our terms of engagement, and in order to assist 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 notes from the accounting records and information and explanations you have given tous.

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 members undertaking the compilation of financial statements. You have acknowledged on the balance sheet for the year ended 31 March 2024 your duty to ensure that the company 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 completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

MacNeary Rasdale & Co. Ltd

Chartered Accountants

Wellington House 30 Darling St Enniskillen Fermanagh BT74 JEW

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22 January 2026

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Community Advice Fermanagh Ltd Statement of Financial Activities Year Ended 31st March 2025

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. Notes Designated Unrestricted Restricted 2025 2024
£ £ £ £ £
income and endowments from: .
Generated funds 4 : 4,256 : 4,258 4,642
Charitable activities 5 - - 227,270 227,270 251,183
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Total Income - 4,256 227,270 231,528 255,825
Expenditure on:
Charitable activities 6 - - 207,129 207,129 235,101
Other 7 - - 33,742 33,742 25,655
= wren EEE —— rr
Tota! Expenditure : - 240,871 240,871 260,756
Net income/(expenditure} - 4,256 (13,603) (9,343) (4,931)
Fund transfers - (4,256) 4,256 - -
Funds brought forward - 106,719 111,650
ee St
Funds carried forward - - (9,345) 97,376 106,719
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All of the above results are derived from continuing activities. All gains and losses recognised in the year are included above. -

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Community Advice Ferma: Ltd Balance sheet as at 31 March 2025

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||||||| |---|---|---|---|---|---| |Notes|2025|2024| |£|£| |Fixed assets| |Tangible assets|8|6,883|9,279| |6,883|9,279| |Current assets| |Debtors|9|32,363|19,259| |Cash at bank and in hand|59,380|89,081| |91,743|99,340| |Creditors: amounts falling due| |within|one|year|10|(1,250)|{1,900}| |Net current assets|90,493|97,440| |Total assets|less current| |flabiltties|97,376|106,719| |Net|assets|97,376|106,719| |Funds|14| |Unrestricted|15|97,376|106,719| |Restricted|45|-|-| |Designated|15|-|-| |Members’ funds|97,376|106,719|

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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 Charities” (SORP 2015). These financial statements were approved by the directors and authorised for issue on the 22 January 2026 and are signed on their behalf by:

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Mr Donal O'Cofalgh
Director
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Director
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Company Registration Number: NIGOSSO7

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Community Advice Fermanagh itd Notes to the Accounts

  1. Accounting policies {i} General information and basis of preparation Community Advice Fermanagh is a charitable company fimited by guarantee registered in Northern freland.

in the event of the charity being wound up, the liability in respect of the guarantee is limited to £10 per member of the charity. The address of the registered office is given in the charity information on page 1 of these financial statements. The nature of the charity's operations and principal activities are: .

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 applicable in the UK and Republic of Ireland (FRS 102) issued on 26 July 2014, the Financlal Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act (Northern ireland) 2008, the Companies Act 2006 and UK Generally Accepted Practice as it applies from 1 January 2015.

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities in the UK and Republic Of Ireland (FRS 102) issued on 16 July 2014, the Financial Reporting Standard applicable in the United Kingdom and Republic Of Ireland {FRS 102}, the Companies Act 2006 and UK Generally Accepted Practices as it applies from 1 January 2025.

The charity has applied Update Bulletin 1 as published on 2 February 2016 and does not include a cash flow statement on the grounds that it is applying FRS 102 Section 1A.

The financial statements have been prepared to give a ‘true and fair view and are prepared ona 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 policies 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.

{il} income recognition Incoming resources from generated funds consists of income from fees and services generated by the charity from its main charitable activities together with donations and fundralsing. All incoming resources are Included In the Statement of Financial Activities (SoFA) when the charity is legally entitted to the income after any performance conditions have been met, the amount can be measured reltably and it Is probable that the income will be received. Incoming resources from charitable activities consists of grants received from various funding bodies to assist the charity in achieving its objectives. Grants of this 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.

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Community Advice Fermanagh Ltd

Notes to the Accounts

(M) Expenditure recognition

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs 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:

(iv) Depreciation

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Office equipment and furniture - 10% straight line

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

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Net income is stated after charging:
Director's emoluments
Depreciation of owned fixed assets
Accountant's remuneration
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2025 2024
£ £
- P
4,195 4,41
1,102 1,080
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Community Advice Fermanagh Ltd Nates to the Accaunts

3. Staff costs

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2025 2024
£ £
Wages and Sataries 156,480 189,421
Social Security costs , 28,437 10,458
Pension costs 12,180 11,374
197,097 211,253
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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, analysed by function was:

No. of employees

No. of employeesemployees
2025 2024
Charitable activities 65 6
Governance 1 i
Pensionschemeunderauto enrolment: .
Thecharityoperates a “netpayarrangement” pensionschemeforemployees. employees.
Income fromgenerated funds
Unrestricted Restricted TotalFunds Total Funds
Funds Funds 2025 2024
£ £ £ €
Donationsandsponsorship 4,256 - - 4,642
4,256 - - 4,642
Incomefrom charitable activities
Unrestricted Restricted TotalFunds TotalFunds
Funds Funds 2025 2024
£ £ £ £
Fermanagh&Omagh Disctrict Council - 142,196 142,196 158,295
WelfareReformandAppeals
National Citizens Advice		 -
:		 41,901
2,828		 41,901
2,828		 42,229
3,263
CentreforCrossBorderStudies - - - 3,334
HalifaxFund - -. 4,500
DevelopingHealthy . - 3,280
3MooreFoundation - - 2,000
AdviceNiDebtActionFunding - 32,585 32,585 34,282
QueensUniversity - 3,060 3,060 -
AdviceNIWelfareOutreach Clinics - 4,700 4,700 -
- 227,270 227,270 251,183

Pension scheme under auto enrolment:

The charity operates a “net pay arrangement” pension scheme for employees.

4. Income from generated funds

5. Income from charitable activities

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Community Advice Fermanagh Ltd

Notes to the Accounts

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6 Expenditureoncharitableactivities
Unrestricted Restricted Totalfunds TotalFunds
Salaries
Pensionscosts
Stafftraining
Travelexpenses
Rentandrates
Insurance
Telephone,broadband,software&support
Postage,stationeryandsubscriptions
Advertising
Consulting		 Funds
£		 -
-
:
-
-
-
-
-
-
-		 Funds
£
182,277
12,180
3,348
1,654
17,202
1,395
5,025
2,083
495
1,344		 2025
£
152,277
12,180
3,348
1,654
= 17,202
1,395
5,025
2,083
495
1,344		 2024
£
175,304
11,374
1,240
1,856
18,086
1,306
6,893
3,153
2,382
654
Membership costs - 4,474 4,474. 4,285
Generalexpenses - 1,077 1,077 3,089
Bankcharges - 380 380 313
Repairsand maintenance - - - 750
Depreciation - 4,195 4,195 4,416
- 207,129 207,129 235,101
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7 Expenditureongovernancecosts
Unrestricted Restricted TotalFunds Total Funds
Funds Funds 2025 2024
£ £ £ £
Wagesandsalaries
Accountantsremuneration		 -
:		 —--32,640
1,102		 32,640
1,102		 24,575
1,080
8 T.
fefixedcosts
angib		 Office.
equipment
& furniture Total
£ £
Cost
At1April2024
Additions		 “0.182
1,		 ogee
’
As31March2025 — 11951 —
Depreciation
At1April2024
Chargefortheyear		 30,873
4,195		 30,873
4195
’
As 31March2025 ——35,068_ ——35,058
)
Netbookvalue
As31 March2025		 ——_8.883 Ha
As31March2024 —__—2.279_ 222.

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Community Advice Fermanagh Ltd Notes to the Accounts

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9 Debtors
2025 2024
: £ £
Funding debtors 32,363 10,259
Payment on account - -
32,363 10,259
10 Creditors: amounts failing within one year
2025 2024
£ £
Trade creditors & accruals 1,250 1,800
1,250 1,900
11 Related party transactions
There were no transactions with related parties which require disclosure under SORP 2015 (FRS 102).
12 Tax status
The company is a registered charity for tax purposes (reference number XN 48794) and is exempt
from corporation tax on any income or capital gains arising.
13 Company [Imited 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 company, 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 liabitity of each member in such circumstances is limited to £10.
14 Funds Total Total
Unrestricted Restricted Funds Funds
Funds Funds 2025 2024
£ £ £ £
Funds brought forward 106,719 106,719 106,719 111,650
Net income/ (expenditure) (9,345) {4,931)
Fund transfers . - -
Funds carried forward 106,719 106,719 97,374 106,719
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Community Advice Fermanagh Ltd Notes to the Accounts

Fund deseriptions:

a) General Unrestricted Funds

General unrestricted funds cansist 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 fram advice provision projects and self-generated income such as donations and fundraising.

b) Designated funds

Designated funds consist of funds provided to the charity with no specific preconditions but which the charity itself have designated for a particular purpose and/or category of expenditure or future costs.

¢) Restricted funds

Restricted funds consist of incoming resources which are provided for a specific purpose, together with the resources expended to which they relate. These usually cansist of government funding for particular projects carried out by the charity or services provided in line with a service level agreement.

15 Net assets

. Designated
Unrestricted
Restricted
Total
Total
Funds
Funds
Funds
Funds2024
Funds2023
£
£
£
£
£
Fixed assets
Currentassets
Currentliabilities		 :
9,279
-
9,279
12,964
:
99,340
-
99,340
101,186
:
(1,300)
-
(1,800)
(2,500)
Total a
106,729
06,729
650

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