COMPANY REGISTRATION NUMBER: N1032295
CHARITY REGISTRATION NUMBER: NIC 100881
Oasis - Caring in Action
Company Limited by Guarantee
Financial Statements
31 December 2022
Finegan Gibson Ltd
Chartered accountants & statutory auditor
Causeway Tower
9 James Street South
Belfast
BT2 8DN

Oasis - Caring in Action
Company Limited by Guarantee
Financial Statements
Year ended 31 December 2022
Page
Trustees, annual report (incorporating the director's report)
Independent auditor's report to the members
13
Statement of financial activities (including income and
expenditure account)
19
Statement of financial position
20
Statement of cash flows
21
Notes to the financial statements
22
The following pages do not form part of the financial statements
Detailed statement of financial activities
37
Notes to the detailed statement of financial activities
40

Oasis - Caring in Action
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report)
Year ended 31 December 2022
The trustees, who are also the directors for the purposes of company law,.present their report and the
financial statements of the charity for the year ended 31 December 2022.
Chair's report
Given the previously reported pressures and the continuing drag effect of the Covid 19 Pandemic on
our operating model and our dear clients, we as a Board of Trustees were focused during 2022 on
consolidating the more appropriately sized business in our collective rented premises. This strategy
agreed, with professional advisors has brought stability and also resulted in clear robust governance
within OCIA Ltd and ultimately it ensures we run operations on a firm and sustainable operating
model. The nature of our charity means we are totally reliant on our partner funders ,to which we are
very grateful , but this carries risks when we are the at behest of Government funding which a
number of our sister charities found to their cost when ESF funding ended this year. Thankfully we
survived that scare in partnership with PT receiving 2 year replacement funding.
I believe we made significant progress throughout 2022. Against the background of an emerging cost
of living crisis and following the economic drag from the pandemic caused by Covid 19 infection, which
effected every part of our business. By God's help and enabling we managed to meet all our goals as
a charity and added a number of key new tasks that emerged directly, in the community, as a direct
result of Covid. We have established a more user friendly area on our ground floor in East Belfast and
have established the Antrim Community Hub , both of which are used to meet the very real needs
around the mental health of our clients in both Belfast and Antrim
The charity has just past 26 years in existence and we thanked CFC this year as the founding church
behind establishing OCIA Itd in both Belfast and Antrim. They have now decided to spread their wings
in charitable giving to align with their church areas. Thank you for your support over the 26 years and
your continuing support in Antrim.
We are also deeply grateful to anonymous donation through the church to us of £40k during 2022.
We continued to narrow our focus on the core long established activities of the charity that were and
still are performing well in their own right. These activities typically exist to offer support, training and
resources to individuals and thereby empowering and changing their lives on a personal, family and
community perspective.
Our and our CEO'S emphasis has been on protecting and developing our core activities, overseeing
the implementation of clear and accountable financial discipline, reducing debt by asset sale and
ensuring we have a sustainable financial footing through 2022 and into 2023 and beyond . All
of this whilst assessing current and future economic headwinds and dealing with the current cost of
living crisis
We have seen first hand across all the programmes the heartache caused by people being displaced
from their homeland and arriving in Belfast and as usual our excellent staff and existing clients have
welcomed them into our'home" at Oasis across all sites.

Oasis - Caring in Action
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (contlnued)
Year ended 31 December 2022
It is really important we put on record our thanks to groups like Belfast Health Trust. DFC,
Co-operation Ireland, Early Years Organisation, PT, PHA, DOJ , BCC, The Pathway fund ,Trussell
Trust , Tesco , Enkalon Foundation, BCPP, National Lottery Community Fund, Dormant Funds and
NIHE. Plus the very very generous personal donations of the public and the local churches around
Antrim to the foodbank.
We updated our website and giving is beginning to flow directly to the charity through this resource
Thank You
During 2022 we have witnessed and been privy to many personal testimonies which support the
impact of the charity's work, this has been the most pleasing aspect and it is at the heart of our
Christian beliefs within the charity to look after the most needy in society on a sustainable basis.
We are confident moving into 2023 of OCIA'S ability to perform strongly within its means and realise
opportunities to further its work supporting lives within communities in East Belfast and Antrim by
Gods help and enabling.
On behalf of the Board of OCIA we would like to record our sincere thanks to Stephen Cruise and the
staff teams for their work in each of our projects.
Oasis Caring in Action exists simply as a demonstration of God's love in the communities we serve. It
has been a privilege to lead the charity in pursuit of its aims to alleviate the challenges facing the
impoverished in society whether that be physical, mental, spiritual or economic hardship. We look
forward with fresh enthusiasm to our continued service.
Donald Eastop
Chairman

Oasis - Caring in Action
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 December 2022
Reference and administrative details
Registered charity name
Oasis - Caring in Action
Charity registration number
NIC 100881
Company registration number N1032295
Principal office and registered 81-83 Castlereagh Street
office
Belfast
County Antrim
BT5 4NF
The trustees
Mr James McKay
Mr Michael Patterson
Mr Donald Eastop
Mr Stephen Todd
Mr David Mark
Mrs Helen Newell
(Appointed 19th January 2022)
(Appointed 10th June 2023)
Auditor
Finegan Gibson Ltd
Chartered accountants & statutory auditor
Causeway Tower
9 James Street South
Belfast
BT2 8DN
Bankers
Ulster Bank Limited
Arches Retail Park
Belfast
BT5 4AF
Solicitors
Hewitt & Gilpin
73 Holywood Road
Belfast
BT4 3BA

Oasis - Caring in Action
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 December 2022
Structure. governance and management
Oasis - Caring in Action is a company limited by guarantee, incorporated on 22 April 1997, accepted
as a charity for tax purposes by HM Revenue & Customs on the 22 April 1997 and registered with The
Charity Commission for Northern Ireland on 1 April 2015. It is governed by its Memorandum and
Articles of Association dated 18 April 1997 and amended on 17 October 2002 and 20 March 2015.
These were further updated on 10th March 2023
The Key Management personnel of the Charity is the CEO, together with the Managers of Finance,
Early Years, Imago, Antrim Hub and Antrim Foodbank, Princes Trust and Good Morning Oasis
(Formerly Recall ).
Organisational Structure
The charitable company is governed by its Memorandum and Articles of Association. The company is
not for profit and limited by guarantee, the liability of the members is limited to £1.
The organisation is governed by its Board of Directors who meet 8 times per year. Day to day
management activities were coordinated by Mr. Stephen Cruise.
New directors are briefed on their legal obligations under charity and company law, the content of the
Memorandum and Articles of Association, the committee and decision-making process, the business
plan and recent financial performance of the charity. They are free to discuss any issue with other
directors or key employees. Directors are encouraged to attend any appropriate external training
events where these will facilitate the undertaking of their role.
Public Benefit Activities
Oasis Caring in Action has been set up to relieve povety and provide facilities in the interests of
Social Welfare using a community development process with the object of improving the conditions of
life for the inhabitants of Northern Ireland (mainly East Belfast) and its environs and, working with
partners in other disadvantaged areas of the world.

Oasis - Caring in Action
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 December 2022
Objectives and activities
Our purpose and activities (including mission statement)..
The purposes of the charity are
To relieve poverty and provide facilities in the interests of social welfare using a community
development process
To improve the conditions for the inhabitants of Northern Ireland {mainly East Belfast and Antrim)
and its environs
The advancement of health via mild Mental Health interventions
To assist the relief of those in need by reason of youth, age, ill health or other disadvantages
The vision that shapes our annual activities remains our focus on meeting the needs of those who find
themselves impoverished or marginalized in our society.
In shaping our activities for the year and planning our activities, the Trustees have considered the
Charity Commission's guidance on public benefit, including the guidants 'public benefit,: running a
charity (PBR1 July 16)
The charity relies on grants. donations and the income from fees and charges to cover its running
costs.
Affordability and aC￿sS are important to us and is reflected in our pricing policy around Day Care and
After School provision.
We endeavour to encourage all within our community to avail of our services and this shows in the
diversified mix of recipients across our activities.
Our mission statement is-
Oasis exists as a practical demonstration of God's love within the communities of East Belfast and
Antrim
By offering support, training and resources we wish to see people empowered within their personal.
family and community lives as a practical demonstration of God's love in the community of East
Belfast and Antrim. The enablers for this are summarised in the Activities below..
Improving the quality of people's lives by offering practical training to help them back to work and
help build their self-confidence so that they can make decisions on their own.
Offering activities including a range of training, including personal development, computer skills,
preparation for employment and essential skills training.
Offering befriending projects for people with minor mental ill health and older, house-bound
individuals
Offering Early Years provision, at affordable price and in partnership with Social services providing
childcare places, family visits and support for vulnerable parents. We also offer both after-school full
daycare services
We run a substantive prograrn designed for and specifically aimed at supporting those finding
education difficult
We run, in conjunction with the local churches. a Food Bank in Antrim for the benefit of those
requiring this intervention in the surrounding community and have sourced a new unit for pack and
dispatch centre move to new premises completed in June 2022

Oasis - Caring in Action
Company Limited by Guarantee
Trustees. Annual Report {Incorporating the Director's Report) fcontlnued)
Year ended 31 December 2022
Oasis Strategic Aims
To promote mental well-being
To create opportunities for people to gain knowledge and skills to achieve their full potential
To contribute to the well-being and development of children and young people.
To develop sustainable businesses that meet needs, create jobs and generate income.
To create opportunities for people to engage by volunteering within an Oasis volunteer
development program
To create a sustainable and effective organization for delivering high quality seNices and
programs.
Vital to our role in the community is participation in Community groups seeking to achieve
similarpurposes..
To be an active member and key recipient of referrals from the Family Hub in Inner East
To be an active member and key recipient of referrals from the Family Hub in Outer Belfast
To be an active member and key recipient of referrals from the Mental Health Hub East Belfast
To be a key member of Inner East Membership Forum
To be an active participant in Eastside Learning
To attend and input to the Anti-Poverty Strategy in East Belfast
To contribute to the East Belfast Locality Planning group
To contribute and take part in ANTRIM by collaboration with a variety of same minded groups like
Home start, Antrim Sign Language Community, Kinship Café, Safe space to be Me. Daisy Counselling
sessions, Basic IT training for the community, Womens Aid, CAB, CAP
strategic report
The following sections for achievements and performance and financial review form the strategic
report of the charity.

Oasis - Caring in Action
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report) (contlnued)
Year ended 31 December 2022
Achievements and performance
In 2022 we achieved our primary goal of running OCIA on a firm financial footing whilst ensuring the
board supported the staff to maintain the programs that have served OCIA well across Inner East
Belfast and Antrim. Having completed the execution of the Strategic plan outlayed in agreement with
the Board of Oasis and BDO we then faced into a cost of living crisis , which has affected both staff
and clients throughout 2022.we thought the pandemic was difFicult , but the cost of living crisis aligned
to the paralysis within Nl Govt has meant 2022 and 2023 are more difficult than even the Covid 19
years but Praise the Lord we have survived and indeed thrived with His help.
Many difficult situations were unearthed by the staff, they identified solutions, hatched a plan and
executed these to perfection and the joy and appreciation of the clients, the dedicated staff were a real
life saver on occasions
Oasis Caring in Action Belfast.. What we dol
Imago Project delivered professional medium term 1-1 Befriending for those suffering from anxiety
and depression or any mental health situations. We deliver the service to in excess of 84 individuals
for up to 6 months on a one to one basis .
During 2022 we have seen improvement in people's lives. We exceeded our agreed targets and saw
many outstanding results for the effort deployed by the staff. Many individuals were given sufficient
support and confidence to allow them to fully function in the community raising their self-esteem and
self-confidence whilst improving the well-being of the community.
5 Imago Self Help Groups were successful in setting up, with the help of existing clients and
volunteers,: Art, History, Knit and Knatter. Fishing and Music, Through 2022 we had the privilege of
delivering a substantive program that allowed individuals to get their lives back on track. We met every
client either f2f or remotely via phone or facetime. always going the extra mile to ensure we helped
touch the lives of the most vulnerable positively.
2 Imago Men s Self Help Groups.. In 2022 the mens self help groups have established them selves
into a walking group and a Belfast centric breakfast group led by one of the Imago befienders the
group has grown from strength to strength throughout 2022
Early Years continued to deliver excellent and affordable childcare sought by both parents and the
statutory sector. We accommodated up to 100 children every week in our 2 different sites. Oasis
continued to make a difference in the lives of many families and children. This area continued to get
particular focus throughout 2022 as we invested to ensure we made it fit for purpose to ensure the
children are looked after in a positive setting, with updated equipment and well-trained staff and
continued to provide a car for school pickups.
Family Support
We have a family support program linked into the local family support hubs which initiate visits to
those needing assistance within the environ of their home to help parents I carers with bringing up and
education of their children .The Iwo key workers also act as a sign post to help the parents Icarers
seek out help with education finance housing or whatever the needs of the family are.
Princes Trust Team
We ran three team programs through 2022 catering for 30+ 16 to 24 years assisting them on a journey
of discovery from at sometimes very dark places and isolation, to one whereby they have

Oasis - Caring in Action
Company Limited by Guarantee
Trustees. Annual Report {Incorporating the Director's Report) (continued)
Year ended 31 December 2022
raised over £3500 for their own chosen community needs , have a new cohort of friends , have a safe
place to come and talk"through dangerous truths and most have a much better outlook, all achieved
over a 12 week period, all of whom are sign posted on to the next stage to continue their
improvements.
Good Morning Oasis (formerly Recall) allows for the provision of a befriending Se￿iCe for elderly
and vulnerable people in South and East Belfast, Over the past year we have offered support and
friendship on a daily basis to almost 220 people by making a Good Morning telephone call. As well as
forming strong relationships and gaining the trust of our service users, we have offered support and
advice as well as signposting our users to many different services available to the community. Many
different people from South and East Belfast are on the service for many different reasons and we are
proud to say, that in the past year, we have built upon existing relationships as well as bringing many
new people on to the service and introducing them to the benefits of the Oasis Good Morning
Telephone Service. We are building relationships with external organisations such as the Red Cross
and in the future, we hope to maintain the high standards for our service as well as being able to
expand by bringing on as many new clients as possible
Oasis Caring in Action, Antrim - What we dol
The old OCIA Centre was transformed and reinvented as Oasis Antrim Community Support Hub
(ACSH) in 2022 to address the poor mental health and wellbeing needs of the local community which
had been exacerbated by Covid. The Centre now has 134 adults every week. Participants attend
various programmes designed to improve their mental health and wellbeing to enable them to develop
networks which will support them as they integrate back into the community. To ensure that the Centre
is inclusive and works collaboratively to identify and respond to the needs in the local community, the
Oasis Antrim Community Partnership Advisory Group was set up. It comprises representatives from
the community and voluntary sectors, civic society, elected representatives, the local council, Oasis
Caring in Action. and funders.
Adult Befriending.'26 women were connected through this programme by the Adult befriender in
2022. To expand this provision, 'Support Bubbles. were established. This invites women to come
together for a chat over a coffee and undertake fun activities such as nail painting, drawing groups and
swimming.
Family Support. The Family Liaison lead worked with 42 families in 2022, this includes the design
and implementation of an action plan tailored to the needs of each family. These families are
supported in a variety of ways to increase their confidence, equip them to deal with problems that
arise and create a more resilient family unit overall. The Smile Baby Programme is a 4-week
programme designed for babies born during the pandemic. In 2022 a total of 36 babies were
engaged over programmes. The Nurture Hub weekly sessions facilitated 12 mothers and their
babies in 2022 to relax and do gentle exercises and stretching for general wellbeing. The weekly Walk
& Talk Group encouraged mums and children to come together, chat, make friends while enjoying
light exercise. The Summer Programme brought 17 parents Icarers and their children together on a
weekly basis one morning per week during the 2022 summer months.
Core Women's Group (CWG) In addition to volunteering with other groups within the Centre the
CWG continues to meet weekly. CWG in partnership with Christian Fellowship Church (Cfc)
supported the School Uniform Scheme in Antrim in 2022 which was a very timely initiative given the
financial strain on families brought about by the cost of living crisis.
Friendship Hub This Friendship Hub is a monthly initiative that links into the Chatty Café Initiative
from the Antrim & Newtownabbey Loneliness Ne￿ork. This was initially a drop in facility- however,
the scale of the attendance (20+ women) and duration (2.5 hrs) has necessitated its transition from a
drop in facility to a more formal group with external speakers and experts addressing the group on

Oasis - Caring in Action
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report) {continuedJ
Year ended 31 December 2022
relevant topics. The Self-care for a Positive Mindset Group is six-week course that was run seven
times in 2022 to a total of 84 women. Many of the attendees indicated that this group gave them a
reason to get up in the morning.
Crafty Ladies: These 14 women meet weekly and work to a detailed timetable meticulously planned
in advance.
Multicultural Group.. This group has been very successful is bringing together women from Antrim
and Syrian within the Antrim community. The women come together lo learn about each other's
cultures and enjoy crafting together. 30 women attended multicultural summer outings in the
summer of 22.
Creations by Oasis.. This social enterprise was established through lockdown when group members
decided to sew face masks and sell them with the proceeds going to the ACSH foodbank. It expanded
in membership and range to include knitting baby clothes for women in need and making jewellery,
tote bags and pictures. The proceeds are used to support other charities in the area The Community
Pharmacy Partnership
ACSHbring together women in the community with the local Boots Pharmacist, to address, and
reduce, health inequalities. The goal is for participants is to optimise the health and well being
supports available from the local pharmacy. This includes informal advice and guidance on, dealing
with anxiety, relaxation, and sleep, exercising your brain, herbal remedies and managing pain.
The Men s Group
ACSH under the leadership of an Oasis board member commenced a Men's Group in 2022. 12 men
of varying ages participated in this group which meets weekly for chat, craic, and trips to locations they
have expressed an interest in.

Oasis - Caring in Action
Company Limited by Guarantee
Trustees. Annual Report {Incorporating the Director's Report) fcontinuedj
Year ended 31 December 2022
Achievements and performance (continued)
Antrim Foodbank
Antrim Foodbank is part of the Trussell Trust's 400-strong network of food banks. which provides three
days, nutritionally balanced emergency food and support to people who are in crisis. From a
substantive base in 2021 there was a marked increased need and the crisis continued in 2022 with an
estimated rise of 60 % in the numbers of the Antrim community now availing of their local Foodbank.
To strengthen the underpinning infrastructure, the Foodbank Volunteer Support Group continues to
run on a quarterly basis. It supports in excess of 40 foodbank volunteers and provide training and
development on the effective running of the foodbank, new working procedures and health and safety
training.
Central Administration
We managed our organization across an even wider range of locations, we continued to deliver
essential HR provision for staff and the organization. The reduction in funding for the Voluntary and
Community sector continued to present a major challenge for us; therefore, a significant amount of
time was spent preparing funding applications in 2022
Finally I would like again to reiterate the thanks of myself and the Board to the staff , funders , donors
and volunteers at Oasis across all sites who have made this possible in 2022 and for their hard work
in making Oasis the dynamic organisation it is today. We will work across 2022 12023 to continue to
manage the finances in a prudent factor to match the hard work and endeavour that is delivered day in
day out.
Our Volunteers
OCIA across all sites is very involved in the community and relies heavily on voluntary help. Alongside
some 20 volunteers who help with oversight and governance we have over 40 volunteers who help
directly in the running of the projects. Our volunteer policy allows us to manage this appropriately.
10

Oasis - Caring in Action
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 December 2022
Financial review
We incurred a net loss £881 for the year to December 2022 following a profit in 2021 of £118,668.
By 31 st December 2022 we have FULLY implemented the BDO recovery plan produced in May 2017
and implemented changes to our policies and procedures across the charity. We are planning a
further strategic review in 2023
We have updated our financial processes and procedures document for the sixth time in 2022
OCIA is debt free and we work at clearing all creditors within 3045 days
It has been a necessarily slow process due to us working hard to limit damage around the human
aspect and the public benefit aspect but OCIA has now been fully restructured and we have a clearly
re-focused team who will ensure they support the excellent staff who run the projects now and did so
through 2015 to 2021 whilst this restructure change in circumstances was evolving.
We believe we can look forward to the future with renewed confidence.
We are looking at Board Development and a Succession planning including growing near term
leadership in 2023
Plans for future periods
It is our intention to run the charity on a prudent and balanced basis.
As regards programmes we are committed to continuing..
Antrim Youth ways
Funder.. Henry Smith
Antrim Pharmacy Project
Funder: CDNC
Antrim Befriending Programme
Funder: Enkalon and Halifax Charity Fund
Antrim Hub
Funder: Community Fund
Antrim Premises
Funder= A&NB Council Bild Fund
Early Years Family Support
Funder." BHSCT
Early Years Sponsored Day-care
Funder. BHSCT
Early Years 04 Childcare
Funder: Pathway
Imago Befriending
Funder= Public Health Agency
Princes Trust Team Programme
Funder: PT
Recall "Good Morning Service,
Funder: Department for Communities and NIHE
Oasis General Community Building
Funder: BCC Capacity Fund
Oasis Inner East Neighbourhood Renewal Funder: DFC
Community Development Programme
Trustees, responsibilities statement
The trustees, who are also directors for the purposes of company law, are responsible for preparing
the trustees, report and the financial statements in accordance with applicable law and United
Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the charity trustees to prepare financial statements for each year which give a
true and fair view of the state of affairs of the charitable company and the incoming resources and
application of resources, including the income and expenditure, for that period.
11

Oasis- Caring in Action
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report) fcontinuedj
Year ended 31 December 2022
In preparing these financial statements, the trustees are required to..
select suitable accounting policies and then apply them consistently.,
observe the methods and principles in the applicable Charities SORP.,
make judgments and accounting estimates that are reasonable and prudent.,
state whether applicable UK Accounting Standards have been followed, subject to any material
departures disclosed and explained in the financial statements.
prepare the financial statements on the going concern basis unless it is inappropriate to presume
that the charity will continue in business.
The trustees are responsible for keeping adequate accounting records that are sufficient to show and
explain the charity's transactions and disclose with reasonable accuracy at any time the financial
position of the charity and enable them to ensure that the financial statements comply with the
Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence
for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Auditor
Each of the persons who is a trustee at the date of approval of this report confirms that-.
so far as they are aware, there is no relevant audit information of which the charity's auditor is
unaware, and
they have taken all steps that they ought to have taken as a trustee to make themselves aware of
any relevant audil information and to establish that the charity's auditor is aware of that
information.
The trustees, annual report and the strategic report were approved on 21 June 2023 and signed on
behalf of the board of trustees by-
Jame
Trustee
McKay
Mr Donald Eastop
Trustee
12

Oasis - Caring in Action
Company Limited by Guarantee
Independent Auditor's Report to the Members of Oasis - Caring in Action
Year ended 31 December 2022
Opinion
We have audited the financial statements of Oasis - Caring in Action (the 'charity') for the year ended
31 December2022 which comprise the statement of financial activities (including income and
expenditure account), statement of financial position, statement of cash flows and the related notes,
including a summary of significant accounting policies. The financial reporting framework that has
been applied in their preparation is applicable law and United Kingdom Accounting Standards,
including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland
(United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements..
give a true and fair view of the state of the charity's affairs as at 31 December 2022 and of its
incoming resources and application of resources, including its income and expenditure, for the
year then ended.,
have been properly prepared in accordance with United Kingdom Generally Accepted
Accounting Practice.,
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) {ISAs (UKII and
applicable law. Our responsibilities under those standards are further described in the auditor's
responsibilities for the audit of the financial statements section of our report. We are independent of
the charity in accordance with the ethical requirements that are relevant to our audit of the financial
statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical
responsibilities in accordance with these requirements_ We believe that the audit evidence we have
obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the trustees, use of the going concern
basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to
events or conditions that, individually or collectively, may cast significant doubt on the charity's ability
to continue as a going concern for a period of at least twelve months from when the financial
statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described
in the relevant sections of this report.
13

Oasis - Caring in Action
Company Limited by Guarantee
Independent Auditor's Report to the Members of Oasis - Caring in Action
(continued)
Year ended 31 December 2022
Other information
The other information comprises the information included in the annual report, other than the financial
statements and our auditor's report thereon. The trustees are responsible for the other information.
Our opinion on the financial statements does not cover the other information and, except to the extent
otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other
information and, in doing so, consider whether the other information is materially inconsistent with the
financial statements or our knowledge obtained in the audit or otherwise appears to be materially
misstated. If we identify such material inconsistencies or apparent material misstatements, we are
required to determine whether there is a material misstatement in the financial statements or a
material misstatement of the other information. If, based on the work we have performed, we conclude
that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit..
the information given in the trustees, report for the financial year for which the financial
statements are prepared is consistent with the financial statements., and
the trustees, report has been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the charity and ils environment obtained in the
course of the audit, we have not identified material misstatements in the trustees, report.
We have nothing to report in respect of the following matters in relation to which the Companies Act
2006 requires us to report to you if, in our opinion..
adequate accounting records have not been kept, or returns adequate for our audit have not
been received from branches not visited by us., or
the financial statements are not in agreement with the accounting records and returns-, or
certain disclosures of truslees, remuneration specified by law are not made., or
we have not received all the information and explanations we require for our audit.
14

Oasis - Caring in Action
Company Limited by Guarantee
Independent Auditor's Report to the Members of Oasis - Caring in Action
{continued)
Year ended 31 December 2022
Responsibilities of trustees
As explained more fully in the trustees, responsibilities statement, the trustees '(who are also the
directors for the purposes of company law) are responsible for the preparation of the financial
statements and for being satisfied that they give a true and fair view, and for such internal control as
the trustees determine is necessary to enable the preparation of financial statements that are free
from material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charity's ability to
continue as a going concern, disclosing, as applicable, matters related to going concern and using the
going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease
operations, or have no realistic alternative but to do so.
15

Oasis - Caring in Action
Company Limited by Guarantee
Independent Auditor's Report to the Members of Oasis - Caring in Action
(continued)
Year ended 31 December 2022
Auditor's responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole
are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that
includes our opinion. Reasonable assurance is a high level of assurance, bul is not a guarantee that
an audit conducted in accordance with ISAS (UK) will always detect a material misstatement when it
exists. Misstatements can arise from fraud or error and are considered material if, individually or in the
aggregate, they could reasonably be expected to influence the economic decisions of users taken on
the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design
procedures in line with our responsibilities, outlined above, to detect material misstatements in respect
of irregularities, including fraud. The extent to which our procedures are capable of detecting
irregularities, including fraud is detailed below:
the nature of the industry and sector, control environment and business performance including the
design of the remuneration policies, key drivers for directors, remuneration, bonus levels and
performance targets"
results of our enquiries of management about their own identification and assessment of the risks
of irregularities..
any matters we identified having obtained and reviewed documentation of their policies and
procedures relating to-
identifying, evaluating and complying with laws and regulations and whether
management were aware of any instances of non-compliance"
detecting and responding to the risks of fraud and whether management have knowledge
of any actual, suspected or alleged fraud-
the internal controls established to mitigate risks of fraud or non-compliance with laws
and regulations_
the matters discussed among the audit engagement team including significant component audit
teams and relevant internal specialists, including tax and valuations specialists regarding how and
where fraud might occur in the financial statements and any potential indicators of fraud.
As a result of these procedures, we considered the opportunities and incentives that may exist within
the organisation for fraud and identified the greatest potential for fraud. In common with all audits
under ISAS (UK), we are also required to perform specific procedures to respond to the risk of
management override.
We also obtained an understanding of the legal and regulatory frameworks in operation, focusing on
provisions of those laws and regulations that had a direct effect on the determination of material
amounts and disclosures in the financial statements. The key laws and regulations we considered in
this context included ongoing compliance with the UK Companies Act and tax legislation.
In addition, we considered provisions of other laws and regulations that do not have a direct effect on
the financial statements but compliance with which may be fundamental for their ability to operate or to
avoid a material penalty.

Oasis - Caring in Action
Company Limited by Guarantee
Independent Auditor's Report to the Members of Oasis - Caring in Action
(continued)
Year ended 31 December 2022
As part of an audit in accordance with ISAS {UK), we exercise professional judgment and maintain
professional scepticism throughout the audit. We also..
Identify and assess the risks of material misstatement of the financial statements, whether due to
fraud or error, design and perform audit procedures responsive to those risks, and obtain audit
evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not
detecting a material misstatement resulting from fraud is higher than for one resulting from error,
as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override
of internal control.
Obtain an understanding of internal control relevant to the audit in order to design audit
procedures that are appropriate in the circumstances, but not for the purpose of expressing an
opinion on the effectiveness of the internal control.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting
estimates and related disclosures made by the trustees.
Conclude on the appropriateness of the trustees, use of the going concern basis of accounting
and, based on the audit evidence obtained, whether a material uncertainty exists related to
events or conditions that may cast significant doubt on the charity's ability to continue as a going
concern. If we conclude that a material uncertainty exists, we are required to draw attention in
our auditor's report to the related disclosures in the financial statements or. if such disclosures
are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained
up to the date of our auditor's report. However, future events or conditions may cause the charity
to cease to continue as a going concern.
Evaluate the overall presentation. structure and content of the financial statements, including the
disclosures, and whether the financial statements represent the underlying transactions and
events in a manner that achieves fair presentation.
17

Oasis- Caring in Action
Company Limited by Guarantee
Independent Auditor's Report to the Members of Oasis - Caring in Action
(continued)
Year ended 31 December 2022
We communicate with those charged with governance regarding, among other matters, the planned
scope and timing of the audit and significant audit findings, including any significant deficiencies in
internal control that we identify during our audit.
Use of our report
This report is made solely to the charity's members, as a body, in accordance with Chapter 3 of Part
16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the
charity's members those matters we are required to state to them in an auditor's 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 charity and the charity's members as a body, for our audit work, for this report,
or for the opinions we have formed.
Conor Dolan (Senior Statutory Auditor}
For and on behalf of
Finegan Gibson Ltd
Chartered accountants & statutory auditor
Causeway Tower
9 James Street South
Belfast
BT2 8DN
21 June 2023
18

Oasis- Caring in Action
Company Limited by Guarantee
Statement of Financial Activities
(including income and expenditure account)
Year ended 31 December 2022
2022
Restricted
funds Total funds Total funds
2021
Unrestricted
funds
Note
Income and endowments
Donations and legacies
Charitable activities
Other trading activities
Investment income
83,732
267,058
111
2,672
12,351
661,677
96,083
928,735
111
2,672
134,853
906,788
27
Total income
353.573
674,028
1,027,601
1,041,668
Expenditure
Expendilure on charitable activities
Total expenditure
9,10
117,464
911,018
1,028,482
1,028.482
930,600
117,464
911,018
930,600
Net {expenditure)lincome
236,109
(236,990)
1881}
111,068
Transfers be￿een funds
(306,204}
306,204
Net movement in funds
(70,095)
69,214
(881)
111,068
Reconciliation of funds
Total funds brought forward
Total funds carried forward
581,662
67,761
649,423
538,355
511,567
136,975
648,542
649,423
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The notes on pages 22 to 35 form part of these financial statements.
19

Oasis - Caring in Action
Company Limited by Guarantee
Statement of Financial Position
31 December 2022
2022
2021
Note
Fixed assets
Tangible fixed assets
16
19,228
25,638
Current assets
Debtors
Cash at bank and in hand
17
56,421
659,719
33,772
699,526
716,140
733,298
Creditors: amounts falling due within one year
Net current assets
18
86,826
109,511
629,314
623,787
Total assets less current liabilities
648,542
649,423
Net assets
648,542
649,423
Funds of the charity
Restricted funds
Unrestricted funds
136,975
511,567
67,761
581,662
Total charity funds
21
648,542
649,423
These financial statements were approved by the board of trustees and authorised for issue on 21
June 2023, and are signed on behalf of the board by-.
Mr Donald Eastop
Trustee
The notes on pages 22 to 35 form part of these financial statements.
20

Oasis- Caring in Action
Company Limited by Guarantee
Statement of Cash Flows
Year ended 31 December 2022
2022
2021
Cash flows from operating activities
Net (expenditure)lincome
(8811
111,068
Adjustments for..
Depreciation of tangible fixed assets
Other interest receivable and similar income
Interest payable and similar charges
Accrued income
6,408
12,672)
1,550
(20,149)
8,299
1,472
Changes in..
Trade and other debtors
Trade and other creditors
{1,300)
123,885)
(40,929)
34,800
19,981
175,620
Cash generated from operations
Interest paid
Interest received
(1,550)
2,672
{1,472)
Net cash {used in)Ifrom operating activities
{39,807)
174,148
Cash flows from investing activities
Purchase of tangible assets
Net cash used in investing activities
(4,939)
(4,939)
Net (decrease)lincrease in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year
(39,8071
699,526
169,209
530,317
659,719
699,526
The notes on page5 22 to 35 forrn part of these financial statements.
21

Oasis- Caring in Action
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 31 December 2022
General information
The charity is a public benefit entity and a private company limited by guarantee, registered in
Northern Ireland and a registered charity in England and Wales. The address of the registered
ofFice is 81-83 Castlereagh Street, Belfast, County Antrim, BT5 4NF.
Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial
Reporting Standard applicable in the UK and the Republic of Ireland,, the 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 IFRS 102) (Charities
SORP (FRS 102)) and the Companies Act 2006.
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the
revaluation of certain financial assets and liabilities and investment properties measured at fair
value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's ability to continue.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements,
estimates and assumptions that affect the amounts reported. These estimates and judgements
are continually reviewed and are based on experience and other factors, including expectations
of future events that are believed to be reasonable under the circumstances.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the
charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or
commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or
through the terms of an appeal, and fall into one of two sub-classes.. restricted income funds or
endowment funds.
22

Oasis- Caring in Action
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 December 2022
Accounting policies fcontinuedj
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has
passed to the charity., it is probable that the economic benefits associated with the transaction
will flow to the charity and the amount can be reliably measured. The following specific policies
are applied to particular categories of income..
income from donations or grants is recognised when there is evidence of entitlement to the
gift, receipt is probable and its amount can be measured reliably.
legacy income is recognised when receipt is probable and entitlement is established.
income from donated goods is measured at the fair value of the goods unless this is
impractical to measure reliably, in which case the value is derived from the cost to the donor
or the estimated resale value. Donated facilities and services are recognised in the
accounts when received if the value can be reliably measured. No amounts are included for
the contribution of general volunteers.
income from contracts for the supply of services is recognised with the delivery of the
contracted service. This is classified as unrestricted funds unless there is a contractual
requirement for it to be spent on a particular purpose and returned if unspent, in which case
it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any
VAT which cannot be fully recovered, and is classified under headings of the statement of
financial activities to which it relates..
expenditure on raising funds includes the costs of all fundraising activities, events,
non-charitable trading activities, and the sale of donated goods.
expenditure on charitable activities includes all costs incurred by a charity in undertaking
activities that further its charitable aims for the benefit of its beneficiaries, including those
support costs and costs relating to the governance of the charity apportioned lo charitable
activities.
other expenditure includes all expenditure that is neither related to raising funds for the
charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure Categories reflecting the use of the resource. Direct costs
attributable to a single activity are allocated directly to that activity. Shared costs are apportioned
between the activities they contribute to on a reasonable, justifiable and consistent basis.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any
accumulated depreciation and impairment losses. Any tangible assets carried at revalued
amounts are recorded at the fair value at the date of revaluation less any subsequent
accumulated depreciation and subsequent accumulated impairment losses.
23

Oasis - Caring in Action
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 December 2022
Accounting policies (oontinued)
Tangible assets (continued)
An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other
recognised gains and losses, unless it reverses a charge for impairment that has previously been
recognised as expenditure within the statement of financial activities. A decrease in the carrying
amount of an asset as a result of revaluation, is recognised in other recognised gains and losses,
except to which it offsets any previous revaluation gain, in which case the loss is shown within
other recognised gains and losses on the statement of financial activities.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual
value, over the useful economic life of that asset as follows..
Fixtures and fittings
Motor vehicles
Equipment
25 /0 reducing balance
25 % reducing balance
25 /0 reducing balance
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable
amount being estimated where such indicators exist. Where the carrying value exceeds the
recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for
possible reversal al each reporting date.
For the purposes of impairment testing, when it is not possible to estimate the recoverable
amount of an individual asset, an estimate is made of the recoverable amount of the
cash-generaling unit to which the asset belongs. The cash-generating unit is the smallest
identifiable group of assets that includes the asset and generates cash inflows that largely
independent of the cash inflows from other assets or groups of assets.
For impairment testing of goodwill, the goodwill acquired in a business combination is, from the
acquisition date, allocated to each of the cash-generating units that are expected to benefit from
the synergies of the combination, irrespective of whether other assets or liabilities of the Charity
are assigned to those units.
Financial instruments
A financial asset or a financial liability is recogriised only when the charity becomes a party to the
contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including
any related transaction costs.
Current assets and current liabilities are subsequently measured at the cash or other
consideration expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cost.
24

Oasis- Caring in Action
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 December 2022
Accounting policies (confinuedj
Financial instruments {continuedJ
Vvhere investments in shares are publicly traded or their fair value Can otherwise be measured
reliably, the investment is subsequently measured at fair value with changes in fair value
recognised in income and expenditure. All other such investments are subsequently measured at
cost less impairment.
Other financial instruments, including derivatives, are initially recognised at fair value, unless
payment for an asset is deferred beyond normal business terms or financed at a rate of interest
that is not a market rate, in which case the asset is measured at the present value of Ihe future
payments discounted at a market rate of interest for a similar debt instrument.
Other financial instruments are subsequently measured at fair value, with any changes
recognised in the statement of financial activities, with the exception of hedging instruments in a
designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence
of impairment at the end of each reporting date. If there is objective evidence of impairment, an
impairment loss is recognised under the appropriate heading in the statement of financial
activities in which the initial gain was recognised.
For all equity instruments regardless of significance, and other financial assets that are
individually significant, these are assessed individually for impairment. Other financial assets are
either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised immediately, to the extent that the reversal does not
result in a carrying amount of the financial asset that exceeds what the carrying amount would
have been had the impairment not previously been recognised.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which
the related service is provided. Prepaid contributions are reoognised as an asset to the extent
that the prepayment will lead to a reduction in future payments or a cash refund.
When contributions are not expected to be settled wholly within 12 months of the end of the
reporting date in which the employees render the related service, the liability is measured on a
discounted present value basis. The unwinding of the discount is recognised as an expense in
the period in which it arises.
Limited by guarantee
Oasis Caring in Action is a company limited by guarantee and has no share capital. In the event
of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member
of the charity
25

Oasis- Caring in Action
Company Limited by Guarantee
Notes to the Financial Statements fcontinuedj
Year ended 31 December 2022
Donations and legacies
Unrestricted
Funds
Restricted Total Funds
Funds
2022
Donations
GiftslDonations Income - restricted
GiftslDonations income - unrestricted
12,351
12,351
83,732
96,083
83,732
83,732
12,351
Unrestricted
Funds
Restricted Total Funds
Funds
2021
Donations
GiftslDonations Income - restricted
GiftslDonations income - unrestricted
13,976
13,976
120,877
120,877
120,877
13,976
134,853
26

Oasis- Caring in Action
Company Limited by Guarantee
Notes to the Financial Statements (¢onlinued)
Year ended 31 December 2022
Charitable activities
Unrestricted
Funds
Restricted Total Funds
Funds
2022
Antrim and Newtownabbey Borough Council
APEX Housing
Belfast City Council
Belfast Health & Social Care Trust
Big Lottery Fund
CLEAR Project
Tesco
Community Development and Health NeI￿Ork
Community Foundation
Department of Communities
Department for Justice
East Belfast Alternatives
Enkalon Foundation
Halifax Foundation
Henry Smith
HSC Public Health Agency
HSBC
Kids Together
McKay Pharmacy Partnership
NFU
Northern Ireland Housing Executive
Pathway Fund
Princes Trust
Radius Housing
Safe Return Fund
Scaffolding Project
Trussell Trust
Early Years - CRSF
HMRC
Lifestart Foundation
Belfast City Council Heart Project
Fees and Earned Income
36,474
36,474
13,640
64,848
19,883
5,118
875
8,000
139,953
71,767
2,950
13,640
64,848
19,883
5,118
875
8,000
139,953
71,767
2,950
59,195
118,204
59,195
118,204
7,500
30.000
54,600
7,500
30,000
54,600
28,670
28,670
10,707
2,387
380
204
253.380
10,707
2,387
380
204
253.380
267,058
661,677
928,735
27

Oasis - Caring in Action
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 December 2022
Charitable activities (continuedj
Unrestricted
Funds
Restricted Total Funds
Funds
2021
Antrim and Newtownabbey Borough Council
APEX Housing
Belfast City Council
Belfast Health & Social Care Trust
Big Lottery Fund
CLEAR Project
Tesco
Community Development and Health Network
Community Foundation
12,155
337
14,210
133,642
93,485
2,500
12,155
337
14,210
133,642
93,485
2,500
8,000
16,605
8,000
16,605
È-:li
Department of Communities
Department for Justice
East Belfast Alternatives
Enkalon Foundation
Halifax Foundation
Henry Smith
HSC Public Health Agency
HSBC
Kids Together
McKay Pharmacy Partnership
NFU
Northern Ireland Housing Executive
Pathway Fund
Princes Trust
Radius Housing
Safe Return Fund
Scaffolding Project
Trussell Trust
Early Years - CRSF
HMRC
Lifestart Foundation
Belfast City Council Heart Project
Fees and Earned Income
82,636
6,068
1,500
8,937
5,000
9,872
118,436
1,000
1,000
5,000
6.452
6,875
24,000
57,000
500
3,050
600
25,328
82,636
6,068
1,500
8,937
5,000
9,872
118,436
1,000
1,000
5,000
6,452
6,875
24,000
57,000
500
3,050
600
25,328
33,858
7,681
33,858
7,681
221,061
262,600
221,061
644,188
906,788
other trading activities
Unrestricted Total Funds Unrestricted Total Funds
Funds
2022
Funds
2021
Other income
111
111
27
27
28

Oasis - Caring in Action
Company Limited by Guarantee
Notes to the Financial Statements (Continued)
Year ended 31 December 2022
Investment income
Unrestricted Total Funds Unrestricted Total Funds
Funds
2022
Funds
2021
Bank interest receivable
2,672
2,672
Expenditure on charitable activities by fund type
Unrestricted
Funds
Restricted Total Funds
Funds
2022
Charitable activities
Support costs
117,464
831,415
79,603
948,879
79,603
1,028,482
117,464
911,018
Unrestricted
Funds
Restricted Total Funds
Funds
2021
Charitable activities
Support costs
1,251
201,504
727,845
729,096
201,504
202,755
727,845
930,600
10. Expenditure on charitable activities by activity type
Activities
undertaken
directly Support costs
Total funds
2022
Total fund
2021
Charitable activities
Governance costs
948,879
67,221
12,382
1,016,100
12,382
917,182
13,418
948.879
79,603
1,028,482
930,600
11. Analysis of support costs
Analysis of
support costs
Total 2022 Total 2021
staff costs
Premises
Communications and IT
General office
Finance costs
Governance costs
59,521
3,400
59,521
3,400
159.464
14,651
5,765
7,465
741
13,418
2,750
1,550
12,382
2,750
1,550
12,382
79,603
79,603
201,504
29

Oasis- Caring in Action
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 December 2022
12. Net (expenditure)lincome
Net (expenditure)lincome is staled after charging/{crediting)'.
2022
2021
Depreciation of tangible fixed assets
6,408
8,299
13. Auditors remuneration
2022
2021
Fees payable for the audit of the financial statements
8,400
7,200
14. Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows..
2022
2021
Wages and salaries
Social security costs
Employer contributions to pension plans
715,289
42,356
11,282
688,109
35,966
9,647
768,927
733,722
The average head count of employees during the year was 57 (2021- 61).
No employee received employee benefits of more than £60,000 during the year (2021= Nil).
Key Management Personnel
The key management personnel of the Charity were the CEO, together with the Managers of
Finance, Early Years, Imago, Antrim, Princes Trust and Recall. The total employee benefits of
the key management personnel were £233,694(2021.' £221,777)
15. Trustee remuneration and expenses
The Charity Trustees were not paid or received any benefits from employment with the Charity in
the year, neither were they reimbursed expenses during the year. No Trustee received payment
for professional or other services supplied to the Charity.
30

Oasis - Caring in Action
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 December 2022
16. Tangible fixed assets
Fixtures and
fittings
Motor
vehicles
Equipment
Total
Cost
At 1 January 2022 and
31 December 2022
26,201
20,000
15,426
61,627
Depreciation
At 1 January 2022
Charge for the year
At 31 December 2022
18,241
1,919
10,003
2,499
7,747
1,990
35,991
6,408
20,160
12,502
9,737
42,399
Carrying amount
At 31 December 2022
6,041
7,498
5,689
19,228
25,636
At 31 December 2021
7,960
9,997
7,679
17. Debtors
2022
2021
Trade debtors
Prepayments and accrued income
Other debtors
23,440
29,314
3,667
22,553
9,375
1,844
56.421
33,772
18. Creditors: amounts falling due within one year
2022
2021
Trade creditors
Accruals and deferred income
Social security and other taxes
Other creditors
662
90,323
10,461
8,065
66,194
11,481
9,151
86,826
109,511
19. Deferred income
2022
2021
At 1 January 2022
Amount released to income
Amount deferred in year
At 31 December 2022
83.123
(83,123)
57,794
57,742
(57,7421
83,123
83,123
57,794
31

Oasis- Caring in Action
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 December 2022
20. Pensions and other post retirement benefits
Defined contribution plans
The amount recognised in income or expenditure as an expense in relation to defined
contribution plans was £11,28212021.' £9,647).
21. Analysis of charitable funds
Unrestricted funds
At
31 December
2022
At 1 January
2022
Income Expenditure
Transfers
General funds
581,662
353,573
(117,464) {306,2041
511,567
At
31 December
2021
At 1 January
2021
Income Expenditure
Transfers
General funds
400,913
383,504
1202,755}
581,662
Restricted funds
At
31 December
2022
At 1 January
2022
Income Expenditure
Transfers
Early Years
Imago
Recall Good Morning
Belfast
Foodbank
McKay Pharmacy
Partnership
Princes Trust
Enkalon Foundation
CEO
14,153
100,447
123,962
{360,1071
(122,0021
251,836
204
6,329
2,164
7,027
30,659
44,283
41,456
{47.583}
{79,246}
1.275
40,677
5,002
33,546
5,006
54,792
{64,492)
4,694
44,134
(44,447)
313
32

Oasis - Caring in Action
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 December 2022
21. Analysis of charitable funds (continued)
Antrim - Youthways
Antrim - Other
Halifax Foundation
COVID Fund
General restricted funds
Antrim - Community
Foundation
Antrim - Henry Smith
Big Lottery Dormant
Funding
ANBCC - Good
Relations Funding
26,447
{33,575)
7,128
10,916
17,809
(1,088)
27,637
139,953
59,195
{102,109)
{54,625)
37,844
4,570
19,883
19,883
1,667
674,028
(1,744)
{911,018)
77
67,761
306,204
136,975
Transfers have taken place in the year in relation to funding received in the year by fees and other
income which are deemed to be unrestricted. This income has been transferred from unrestricted to
restricted funding to allow for it to be offset against the project it was used to support.
At
1 January 20
21
At
31 December
2021
Income Expenditure
Transfers
Early Years
Imago
Recall - Good Morning
Belfast
Foodbank
McKay Pharmacy
Partnership
Princes Trust
Enkalon Foundation
CEO
Antrim - Youthways
Antrim - Other
Halifax Foundation
COVID Fund
General restricted funds
Antrim - Community
Foundation
Antrim - Henry Smith
Big Lottery Dormant
Funding
ANBCC- Good
Relations Funding
108,643
1,053
164,191
122,14S
{258,681)
{123,199)
14,153
7,448
10,964
53,727
37,820
{54,148)
{18.125)
7,027
30,659
1,356
4,942
3,036
5,000
57,981
6,444
46,653
93.485
41,239
7,494
3,075
18,909
(6.356)
{57.917)
(9.480)
(46.653)
{93.485)
(41.239)
(7.494)
(3.075)
(7,993)
5,006
10,916
137,442
658,164
1727,845)
67,761
33

Oasis - Caring in Action
Company Limited by Guarantee
Notes to the Financial Statements (contlnuedj
Year ended 31 December 2022
21. Analysis of charitable funds (continued)
Afterschool's
A restricted grant to fund an afterschool's group.
Daycare
Restricted grants to fund daycare programme activities.
Inbetweeners
A restricted grant to provide a childcare facility for children aged between 8 and 11.
Imago
A restricted grant to fund a befriending project for people with mental health issues.
Belfast City Council
Restricted grants to fund general running costs.
Belfast Regeneration Office
A restricted grant to fund the salary of one staff member.
Department for Communities - CEO
This was funding granted by the department to cover the salary of the CEO of Oasis - Caring in
Action.
Antrim - Youthways
Funding made available to support young people disengaged from education and at risk.
Recall - Big Lottery/Henry Smith
Restricted grants to fund a free community based good neighbour support service for older and
vulnerable people.
Recall- All Other
This funding is made available to run a telephone befriending service available to elderly and
vulnerable residents in the Belfast area
Department of Social Development
A restricted grant for the purchase of new computer equipment.
Pathway
This fund is a grant for providing su pport services to families with children aged 0-4 years.
34

Oasis - Caring in Action
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 December 2022
22. Analysis of net assets between funds
Unrestricted
Funds
Restricted Total Funds
Funds
2022
Tangible fixed assets
Current assets
Creditors less than 1 year
Net assets
1,860
538,739
{29,032)
511,567
17,368
177,401
(57,794)
136,975
19,228
716,140
(86,826)
648,542
Unrestricted
Funds
Restricted Total Funds
Funds
2021
Tangible fixed assets
Current assets
Creditors less than 1 year
Net assets
2,477
692,910
(107,404)
587,983
23,159
25,636
40,388
733,298
12,107) (109,511>
61,440
649,423
23. Analysis of changes in net debt
At
At 1 Jan 2022 Cash flows 31 Dec 2022
Cash at bank and in hand
699,526
{39,809)
659,717
35

Oasis - Caring in Action
Company Limited by Guarantee
Management Information
Year ended 31 December 2022
The following pages do not form part of the financial statements.
36

Oasis - Caring in Action
Company Limited by Guarantee
Detailed Statement of Financial Activities
Year ended 31 December 2022
2022
2021
Income and endowments
Donations and legacies
GiftslDonations Income - restricted
GiftslDonations income - unrestricted
12,351
83,732
13,976
120,877
96,083
134,853
Charitable activities
Antrim and Newtownabbey Borough Council
APEX Housing
Belfast City Council
Belfast Health & Social Care Trust
Big Lottery Fund
CLEAR Project
Tesco
Community Development and Health Network
Community Foundation
Department of Communities
Department for Justice
East Belfast Alternatives
Enkalon Foundation
Halifax Foundation
Henry Smith
HSC Public Health Agency
HSBC
Kids Together
McKay Pharmacy Partnership
NFU
Northern Ireland Housing Executive
Pathway Fund
Princes Trust
Radius Housing
Safe Return Fund
Scaffolding Project
Trussell Trust
Early Years - CRSF
HMRC
Lifestart Foundation
Belfast City Council - Heart Project
Fees and Earned Income
36,474
12,155
337
14,210
133,642
93,485
2,500
13,640
64,848
19,883
5,118
875
8,000
139,953
71,767
2,950
8,000
16,605
82,636
6,068
1,500
8,937
5,000
9,872
118,436
1,000
1.000
5.000
6,452
6,875
24,000
57,000
500
3,050
600
25,328
33,858
7,681
59,195
118,204
7,500
30,000
54,600
28,670
10,707
2,387
380
204
253,380
221,061
928,735
906,788
37

Oasis - Caring in Action
Company Limited by Guarantee
Detailed Statement of Financial Activities (continued)
Year ended 31 December 2022
2022
2021
other trading activities
other income
111
27
Investment income
Bank interest receivable
2,672
Total income
1,027,601
1,041,668
38

Oasis - Caring in Action
Company Limited by Guarantee
Notes to the Detailed Statement of Financial Activities
Year ended 31 December 2022
2022
2021
Expenditure on charitable activities
Charitable activities
Activities undertaken directly
Wages and salaries
Employer's NIC
Pension costs
Rent
Rates & water
Light & heat
Repairs & maintenance
Insurance
Vehicle expenses
Motorltravel costs
Legal and professional fees
Telephone
Printing, postage and stationary
Depreciation
Bank charges
Beneficary costs
Advertising
Staff training and expenses
Subscriptions and membership renewal
Tutor costs
Volunteer expenses
Certification
Resources
GiftslDonations
Hospitality
Capital expenditure
Early Years Lucnhes
Bad debt
General running costs
655,768
42,356
11,282
31,091
392
17,478
34,716
6,553
1,123
6,090
1,551
9,992
4,617
6,408
529,324
35,287
9,647
25,844
11,351
18,344
7,183
1,102
3,114
310
5,381
2,734
8,299
731
33,079
3,049
4,105
3,130
63,292
1,438
4,388
2,941
3,700
3,712
1,420
11,018
5,584
12,799
1,155
1,731
8,576
5,065
3,206
1,219
6,142
(12)
8,323
847
948,879
729,096
39

Oasis - Caring in Action
Company Limited by Guarantee
Notes to the Detailed Statement of Financial Activities (continued)
Year ended 31 December 2022
Support costs
2022
2021
Wages and salaries
Employer's NIC
Rent
Rates & water
Light & heat
Repairs & maintenance
Insurance
Motorltravel costs
Telephone
Printing, postage and stationary
Bank charges
Admin Support Costs
Advertising and marketing
Staff training and expenses
Subscriptions and donations
Tutor costs
Resources
GiftslDonations
Hospitality
59,521
158,785
679
3,278
349
2,960
1,353
6,711
32
5,765
1,970
741
1,531
1,869
1,110
1,550
559
80
1,079
717
1,800
673
288
826
1,081
67,221
188,086
Governance costs
Governance costs - accountancy fees
Governance costs - audit fees
Governance costs - legal and other professional fees
3,982
8,400
5,240
7,200
978
12,382
13.418
Expenditure on charitable activities
1,028,482
930,600
Net (expenditure>lincome
(881)
111.068
40