Charity Registration No. XR91706 (Northem Irelandl Register•d Charity No: NIC101427 MID ULSTER DISABILITY FORUM ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023
MID ULSTER DISABILITY FORUM CHARITY INFORMATION Trustees U Marshall M Tennyson P Eastwood M Farquhar A Kelly M Devlin Se¢retsry M Devlin Company number XR91706 Registered Charity No NIC 101427 Registered office 94 Church Street Cookstown Co Tyrone BT80 8HX Auditor David Lyttie + Co Ltd Station House 46 Molesworth Street Cookstown Co Tyrone BT80 8PA
MID ULSTER DISABILITY FORUM CONTENTS Page Committee report Independent examiner's report Statement of financial activities Balance sheet Notes lo the financial statem8nls 6-10 The following pages do not forni part of the statutory flnanclal Statements Detailed statement of financial activities 11 Schedule of governance costs 12
MID ULSTER DISABILITY FORUM COMMITTEE REPORT FOR THE YEAR ENDED 31 MARCH 2023 The committee present their annual report and finan¢ial statements for the year endéd 31 March 2023. Structure, governancè and management The organisalion Is a Charitable association. The association was established under a Constitution which established Ihe aims and objectives of the charitable association. Mid Ulster Disability Forum has a ¢ross-community focus and is managed by a voluntary committee which is elected annually. The appointment of committee is in accordance with the charrty's con51ilulion, whereby each member will be entitled to nominate one person only in writing not less than seven days before the dale of the Annual General Meeting. The funds held by the Forum are designated for a number of projects which are currently in the planning stage. The committee who served during the year were.. U Marshall M Tennyson P Eastwood M Farquhar A Kelly M Devlin Objectives and attlvities The principal activity of the company continued to be that of the promotion of the benefit of people with disabilities in the Mid Ulster Council Area. Publlc benefit statement To Pfomole th8 benefit of people with disabilities and their ¢arers in the Mid Ulster District Council area. The benefits which flow from this purpose include prevenlionlrelief of poverty. advancement of education and promotion of social incSusion by providing opportunities for marginalised groups. These benefits are demonslraled through programmes such as the Youth Included Project and others. The Youth Included project is for young people with disabilities and their non-disabled peers. The project promotes this through increased leisure and educational opportunitie5 in a safe and conlrolled environment. This builds self-esleem and confidence. The project also encourages the development of individual Capabilities. competencies, skills and understanding. The forum uses their charitable resources lo provide specialisl equipment and training opportunities lo volunlaryl community groups, parents and non- disabled peers in the Mid Ulster area that may not otherwise always be available. Through fundraising activities we were able to support various organisations by the provision of a range of equipment such as iPads. tandem bicycles, video cameras el¢. This promotes the service provision for children and young people with disabilities in the area. These are all for the use of those with disabilities exclusively and helps to promole the service provision for children and young people with disabilities in the area. Mid Ulster Disability Forum in partnership with others were able lo access subslanlial funding lo create a fully accessible website which will be an information tool lo provide access information on shops, leisure and commercial buildings in the Mid Ulster area e.g. accessible with speech software for Ihose with eye5ighl impairments. This is an ongoing project and will promote social inclusion, social and community infrastructure and accessible social and wmmuniiy infrastructure will be a legacy. The forum is comprised of a range of volunteers from community and voluntary organisalions.11 is a consullalive body used by the council and other agencies lo inform strategies which impacl on the lives of lorAI disabled people who live in the locality. This advances and promotes equality and eliminates discrimination on the grounds of disability, thereby insuring the advancement of human rights. We have assessed the potential for harm and believe that there is none. The charity s beneficiaries are those people with a disability and their carers in the area. We have assessed the potential private benefits and believe that there is none.
MID ULSTER DISABILITY FORUM COMMITTEE REPORT FOR.THE YEAR ENDED 31 MARCH 2023 Statement of committee responsibilities The Conslilulion requires the committee lo prepare financial statements for each financial year which give a true and fair view of the slate of affairs of Mid Ulster Disability Forum and of the surplus or deficit for thal period. In preparing those financial statement5, the committee are required lo.. -select suitable accounling policies and then apply them consistently., -make judgements and eslimales that are reasonable and prudent,, -prepare the financial statements on the going concern basis unless it is appropriate to presume that Mid Ulster Disability Forum will Continue in business. The committee are responsible for keeping proper accounting records which disclose with reasonable accuracy al any time the financial position of Mid Ulster Disability Forum and to enable the committee to ensure that the financial slalemenls comply with the Conslitulion. The committee are also responsible for safegLtarding the assets of Mid Ulster Disability Forum and hence for laking reasonable steps for the prevention and detection of fraud and other irregularities. The committee are satisfied that all grants have been used solely for the purposes for which they were Provided. On behalf of the committee LJ , U Marshall 16 January 2024
MID ULSTER DISABILITY FORUM INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF MID ULSTER DISABILITY FORUM FOR THE YEAR ENDED 31 MARCH 2023 Independent Examlner's Report to the Trustees of Mld Ulster Dlsablllty Forum I report on the accounts of the charity for the year ended 31 March 2023. which are set out on pages 4 lo 10. R8spectlve responslbllltles of charlty trustees and examlner As the charity's Trustees, you are responsible for the preparation of the accounts in accordance with the Charities Act (Northern Ireland) 2008. It is my responsibility to.. examine the accounts under section 65 of the Charities Act follow the procedures laid down in the general directions given by the Commission under section 65{9){b) of the Charities Act state whether particular matters have Come to my attention Basls of Independent examlner'8 report I have examined your ch8rity accounts as required under section 65 of the Charities Act and my examlnation was carried out in accordance with the general directions given by the Charity Commission for Northem Ireland under section 65191{b) of the Charities Act. My examinatlon Included a review of the accountlng records kept by the charlty and a comparison of the accounts presented with those records. It also included conslderation of any unusual items or dlsclosures In the accounts. and seeklng explanations from you a5 charity Trustees concerning any such matters. My role Is to state wh8th8r any material matters have come to my attention givlng ma cause to belleve,. 1. That accountlng records were not kept in accordance with section 63 of the Charfjtles Act, 2. That the accounts do not accord with those accounting records. 3. That the accounts do not comply with the accounting requirements of the Charit18s Act. 4. That there is further information needed for a proper understanding of the accounts to b8 r8ached. Independo I have co connectio that requ. t examlner's sta leted my exami with following th drawing to your ment ion and have no concerns in respect of the matters (l) to141 listed above and, in ections of the Charity Commission for Northern Ireland, I have found no matters tten n McGeagh (Senlor and on behalf of Davld Lyttle + Co Itor) 16 January 2024 Chartorod Ac¢ounlant$ Stalutory Audltor Station House 46 Molesworth Street Cookstown Co Tyrone BT80 8PA
MID ULSTER DISABILITY FORUM STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2023 Unrestricted Restricted funds funds 2023 Total 2022 Total Incoming resources Voluntary income Donations Investment income Bank interest In¢omlng re8ourco8 from charitable activities Funding received 5.871 5.871 5.649 Transferred to capital grant Other incoming resources 114 114 143 Total in¢oming re$our¢e8 5.985 5,985 5,792 Resources expended Charitable activities Governance ¢osls 5.677 1,035 5,877 1,035 4,584 732 Total resources expended 6,712 6,712 5,296 Net incominglloutgoingl resource8 (7271 (727) 496 Net movement in funds Total funds brought forward at 1 April 2022 {7271 12,075 {727) 12,534 496 12,038 459 Total funds carried forward at 31 March 2023 459 11.348 11,807 12.534 The statement of financial activities has been prepared on the basis that all operations are continuing operations. There are no recognised gains and losses olher than those passing through the slalement of financial activities.
MID ULSTER DISABILITY FORUM BALANCE SHEET AS AT31 MARCH 2023 2023 2022 Notes Fixed assets Tangible assets 456 570 Current assets Cash ai bank and in hand Creditors: amounts falling due within one year 12,503 13.229 {695) {6941 Net current assèts 11,808 12,535 Total assets less current liabilities 12,264 13,105 Creditors: amounts falling due after morè than one year 1456} 15701 Net assets 11,808 12,535 Funds Unrestricted funds General reserves 459 459 Restri¢ted funds 11,349 12,076 Total charity funds 11,808 12,535 The financial slatemenls were approved by the Committee and authonsed for issue on 16 January 2024 and are signed on its behalf by.. L9. Frf dJ/ U Marshall Director M Farquhar Director Company Registration No. XR91706
MID ULSTER DISABILITY FORUM BALANCE SHEET (CONTINUED) AS AT31 MARCH 2023 Judgements and key sources of estimation uncertainty In the application of the company'5 accounting policies. the directors are required lo make judgements, estimates and assumptions about the Carryn9 amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. Accountlng pollcles Company infomiation Mid Ulster Disability Forum is a private company limited by shares incorporated in Northem Ireland. The registered office is 94 Church Street, Cookstown, Co Tyrone. BT80 8HX. 2.1 Accounting convention The financial statements have been prepared in accordance with Accounting and R8POrting by Charilies.. 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) effective 1 January 2015 - Charities SORP (FRS 1021. the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) and the Companies Act 2006. Mid Ulster Disability Forum meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised al historical cost and transaction value unless OtheIs@ staled in the felevanl accountancy policy nole{51. The finano'al statements are prepared on a going concern basis. The financial slalements are prepared in sleding, which is the functional currency of the company. Monetary amounts in these financial slalements are rounded to the nearest £. 2.2 Fund accountlng, in¢oming resources and resources expended Unrestricted funds are available for use al the discretion of the committee in furtherance of the general objectives of the tharily. Restricted funds are subjected to reslriclions on their expenditure imposed by the provider of the funds. All incoming resources are included in the slatemenl of financial activities when the charity is enlilled to the income and the amount can be quantified with reasonable accuracy. The followin9 speufic policies are applied lo particular categories of income.. Incomin9 resources from grants. where related lo perfomance and specific deliverables, are accounled for as the charity earns the right lo consideration by ils performance. Inveslmenl income is included when receivable. Any income received by the charity in advance of Ihe due date upon which it becomes receivable 15 deferred until thal due date.
MID ULSTER DISABILITY FORUM NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 Accounting policies (Continued) Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure lo which il relates. Charitable expenditure comprises those costs incurred by the charity in the delivery of its aclivilies and services for its beneficiaries. 11 includes both cos15 that can be allocated directly lo such activities and those costs of an indirect nature necessary lo support them. Governance costs include those costs associated with meeting the constrtulional and stalulory requirements of the charity and include the audit fees and costs linked to the slralegic management of the charity. 2.3 Tangible fixed ag50ts Tangible fixed assets are initially measur&d at cost and subsequently measured at cost or valuation, nel of depreciation and any impairment losses. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases.. Fixtures and fittings Computers 200A reducing balanGe 33 113 ok slraighl line The gain or loss arising on the disposal of an asset is determined as th8 difference between the sale proceeds and the carryin9 value of the asset, and is credited or charged lo profit or loss. 2.4 lrnpalm)ent of fixed assets Al each reporting period end date, the company reviews the carrying amounts of 115 tangible assets to determine whether Ihefe is any indication Ihal those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss lif any). Where il is not possible lo estimate the recoverable amount of an individual asset, the company eslimales the recoverable amount of the cash-generating unit lo which the asset belongs. Recoverable amounl is the highef of fair value less costs lo sell and value in use. In assessing value in use, the eslimaled future cash flows are discounted lo their present value using a pre-tax discount rate that reflects current market assessments of the lime value of money and the nsks specific to the asset for which the estimates of future cash flows have not been adjusted. If the reMverable amount of an asset lor cash-generaling unit) is estimated to be less than ils carying amount, the carrying amounl of the asset (or cash-generating unit) is reduced lo its recoverable amount. An impairmenl loss is recognised immediately in profil or105s. unle5S the relevant asset is carried at a revalued amount, in which case the impairment1055 Is Irealed as a revaluation decrease. Recognised impairment losses are reversed if, and only if. the reasons for the impairmenl loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset {or cash- generating unit) is increased lo the revised eslimale of its recoverable amount, but so that the increas8d carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset lor cash-generating unit) in prior year5. A reversal of an impairment loss is recognised Immediately in profil or loss, unless the relevant asset is carried at a rèvalued amount. in which ase the reversal of the impairment loss is treated as a revaluation increase. 2.5 Cash at bank and in hand Cash and cash equivalents are basic financial assets and include cash in hand, deposits held al call with banks. other short-term liquid inveslmenls with original maturities of three months or less, and bank overdrafts. 8ank overdrafts are shown within borrowings in current liabilitie5.
MID ULSTER DISABILITY FORUM NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Accounting policies {Continuedl 2.6 Financial instruments The company has elected lo apply Ihe provisions of Section 11 'Ba5ic Financial Inslrumenls, and Section 12 'Other Financial InstTumenls Issues. of FRS 102 to all of its financial instruments. Financial instruments are recognised in Ihe company's balance sheet when the company becomes paty lo the contractual provisions of the instrument. Financial assets and liabilities are offset, with the nel amounts presented in the financial slalements. when there is a legally enforceable right to sel off the recognised amounts and there is an intention lo settle on a net basis or to realise the asset and settle the 5iability simultanèously. Basic financial assets Basic financial assets, which include debtors and cash and bank balances. are initially measured al transaction price including transaction costs and are subsequenlly carned al amortised ¢ost using the effective interest method unlèss thè arrangement conslitules a financing Iransaclion, where the transaction is measured al the present value of the future receipts discounted at a market rale of interest. Financial assets classified as receivable within one year are not amortised. Classrfication of financial liabllitles F1nancial liabilities and equity instruments are Glassified according lo the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of ils liabilitie5. Basic flnanclal Ilabilitles Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised al transaction price unless the arrangement conslilules a financing Iran$a¢lion, where the debt instrument is measured at the present value of the future payments discounted al a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effective interest rale meth¢XI. Trade creditors are obligations lo pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as Current liabilities if payment is due wilhin one year or less. If not, they are presented as non-currenl liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method. 2.7 Equity instruments Equity instruments issued by the company are recorded at the proceeds received. net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer al the discretion of the company. Changes in the fair value of derivatives that are designated and qualify a5 fair value hedges are recognised in profil or loss immediately, logelhef Wlth any changes in the fair value of the hedged asset or liability that are attributable lo the hedged risk. 2.8 Govemment grants Government grants are recognised al the fair value of the asset received or receivable when there is reasonable assurance thal the grant conditions will be met and the gran15 will be received. A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions il is recognised in Income when the proceeds are received or receivable. A grant received before the Tecognition lteria are satisfied is recognised as
MID ULSTER DISABILITY FORUM NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Taxation The association S a registered charity and thus is not liable to ¢orporation lax. Tangible fixed assets Plant and machinery etc Cost Al 1 April 2022 and 31 March 2023 8,334 Depreciation and impairment Al 1 April 2022 Depreciation charged in the year 7,764 114 At 31 March 2023 7,878 Carrying amount Al 31 March 2023 456 Al 31 March 2022 570 Creditors: amounts falling due within one year 2023 2022 Other creditors 695 694 Creditors: amounts falling due after more than one year 2023 2022 Other creditors 456 570
MID ULSTER DISABILITY FORUM NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Movements in funds Opening balance Incoming ro8our¢•s Resources èxpended Closing balanc• Unrestricted funds General funds 352 150 {43) 459 Restricted fund8 13,688 5,313 17,421 } 11,580 14,040 5,463 7.464 12,039 10-
MID ULSTER DISABILITY FORUM DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2023 Unrestricted Restrlcted funds funds 2023 Total 2022 Total Incomlng resources Voluntary income Donations Incoming re8our¢ès from charitsble activities NHSCT Transferred lo capital grant 5,871 5.871 5,649 Total incomlng resources 5.871 5,871 5,649 Resources expended Charltablè activities Dlro¢t costs Programme cos15 Governance costs Adminislralive expenses {5,6771 {5,677) 14.5641 (720) (720) (732) Total re$our¢e¥ expended Other incorne Government grants released {6.397) (6,397) 15,2961 114 114 143 Net incomingl{outgolngl resources (412) 1413) 496 11
MID ULSTER DISABILITY FORUM SCHEDULE OF GOVERNANCE COSTS FOR THE YEAR ENDED 31 MARCH 2023 Unrestricted Restricted funds funds 2023 Total 2022 Total Governance costs Accountancy Bank ¢harges Sundry expenses 720 51 264 720 51 264 695 37 1,035 1.035 732 12-