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 Carry￿n9 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 Othe￿Is@ 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-