Charlty Reglstratlon No. XR917061Northern Ireland) Registered Charity No: NIC101427 MID ULSTER DISABILITY FORUM ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
MID ULSTER DISABILITY FORUM CHARITY INFORMATION Tru8teo8 U Marshal M Farquhar A Hurley M Devlin M McGuckin A Keane Secretary M Devlin Reglstefed Charlty No NIC 101427 Reglst•red office 94 Chur¢h Street Cookstown Co Tyrone 8T80 8HX Audltor David Lytue + Co Ltd Station House 46 Molesworth Street Cookst(hvn Co Tyrone BT80 8PA
MID ULSTER DISABILITY FORUM CONTENTS Page Committee report Independent examinerfs report Statement of financial a¢li¥ibes Balance sheet Notes to the finanml statements 6-10 The following pages do not forni part of the statutory financial statements Detailed statement of finanaal aclivitses 11 Schedule of govemance costs 12
MID ULSTER DISABILITY FORUM COMMITTEE REPORT FOR THE YEAR ENDED 31 MARCH 2025 The committee present thoir annual rert and fmancaal ststements for the year ended 31 March 2025. Structure, governance and management The organisation is a Charitab association. association was estaNished under a Constilutson which established the aims and objectives of the charttable association. Mid Ulster Disabilty Forum has a tXOsSTMMty fo(>Js and is rnana9ed by a voluntary c4)mmittee whlch Is elected annually- The appointment of o)rnrnittee is in accordance with the chartvs Constilution. whereby eath member will be entitled to nominate one person only in writing not less than seven days before the date of the Annual General Meeting. The funds held by the Forum are designated for a number of propth whith are (renty in tho planning stage. The committee who send during the year were: U Marshall M Farquhar A Hurley M Detdin M McGuckin A Koane Objoctives and actlvlties The principal actiwty of the rnPany ntinued to be that of the pronlI0n of the benefft of people with disabiliti85 in the Mid Ulster Council Area. Publlc benefit statement To promote the benefit of people with disabrfities and their rerS in the Mid Ulster Distiict Counc41 area. The benefits which flow from this purpose include prnventl0re1lef of poverty. advancement of education and promotion of sotial inclusion by providing opportunities for marginalised groups. These beneffls are demonstrated through programmes such as the Youlh Included Projecl and others. The Youth Induded project is for young people with disabiltiies and their non4lisabled peers. Tr proieca promotes this Ihrough increased leisure and educational opportunities in a safe and controlled environment. This builds self-esteem and confidence. The project also encourages th8 development of Individu capabilities. competenaes. skills and understanding. The forum uses their charitable resources to provide speaalist equipment arKI training opportunities to voluntaryl communty groups, parenls and non• disabled peers in the Mid Ulster area that may not otherwise ahvays be available. Through fvndraising actiwties we were able to support various organisations by the provision of a rarwJe of equiprnent Such as iPads, tandem bicy¢las. wdeo cameras etc. This promotes the serlrice promsion for children and young people with disabilities in the area. These are all for the use of those with disabilities exdusivety and helps lo promote the seThice promsion for children and young people with disabilities in the area. Mid Ulster Disability Forum in partnership with others were able to access substantial funding to create a fulty aessIble website which will be an information tool to provide a¢¢ess infomiation on shops. leisure and commercial buildings in the Mid Ulsler area e.g. accessible with speech software for thos• with eyesight impaimients. This is an ongoing project and will promote soc4al indusion, sooal and communty infraslrucaure and accessible social and communrty infrastructure will be a legacy. The forum is comprised of a range of volunteers from community and voluntary organisations. It is a consultative body used by Ihe council and other agencies to irrfonn strategies whith irnpact on the INes of local disabled people who INe in the localty. This advances and promote5 equalty and eliminates discrimination on the grounds of disatmlity. thereby insuring the advancement of human rights. We have assessed the potential for hami and believe that there is none. The charity's beneficiaries are those people wtth a disabilty and their carers in the area. We have assessed the potential private benefits and believ6 that there is none.
MID ULSTER DISABILITY FORUM COMMirrEE REPORT FOR THE YEAR ENDED 31 MARCH 2025 StatsmoDt of commlttw rnspomibilili The Constitution requires the committee to prepare financial statements for each finanual year which give a true and fair view of the state of affairs of Ulster Disabilty Forum and of the surplus or defi1 for that period. In preparing those financial statements. the committee are required to.. -selec1 suitable accounting poliaes and then appty them consistenty. -make judgements and estimates that are reasonable and prudent.. -prepare the finanrial statements on the going concem basis unless it is appropriate to presume that Mid Ulster Disability Forum will ntinUe in busimss. The committee are responsible for keeping proper aLxounting record5 which disdose with reasonable accuracy al any time the financial position of Mid Ulster Disabilty Fofum and to enable the committee to ensure that the financial ststemenls compty with the ConstitLAion. The )mMittee are also responsible for safeguarding the assets of Mid Ulster Disabilty Forum and hen for takiw reasonable steps for the prevention and detection of fraud and other iegUlaTitie$. The o)mmittee are satisfied that all grants have been used solely for the purposes for which they were provpjed. On behalf of Ihe o)mmittee U Marshall 3 December 2025
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 2025 Indep•ndont Examinerf• Report to the TntsM of Mid Ulthr Dimbility Forum I report on the accounts of the charty for the year erbjed 31 Marth 2025. whth are set out on pages 4 to 10. Réspective rnsponsibililies of chaiity tnmtees and •xaminer As the charity's Trustees. you are responsible for the preparation of the accounts in ardanc8 with the Charilies Act (Northem Ireland) 2008. It is my responsibilty to: examine the aCcUnts under section 65 of the Charities Ac follow the procedures laid down in the general diredions grden by the Commission under section 65(9)(b) of the Charities Act . state whether particular matters have com8 to ry attenti( Ba•is of independent examinerfs report I have examined your chaiity accounts as required under sedion 65 of the Charities Act and my examination was carried out in aCrdance with Ihe general difections given by the Charity Commissbon for Northem Ireland under section 65{9)(b) of the Charities Acl. My examination induded a review of the a¢xounting rec£rds kept by the tharity and a (Mparison of the ac¢xiunt8 presented with those records. It also induded consideration of any unusual items or disclosures in the accounts, and Seeknng explanations from you as (*aTity Trustees conrxning any suth mattets. My role is to state whether any materol matters have come to my attention grving me cause to beliv4e'. 1. That accounting records were not kept in accordance with sedion 63 of the ChatttiesAcL 2. That the accounts do nol acrd wrth those auxjunting records. 3. That the a¢¢ounts do not compty with the accounting requiremerrts of the Chaiities Act. 4. That there is further information needed for a proper understanding of the accounts to be reached. Indepe I have conn that ent examlnerfs s mpleted my exam ion with following t uire drawng to yo tement alion and have no cgjncems In respect of the matters (1) to (4) liSj above and, in directions of the Charity Commission for Northem Irdand. I have found no matters enlion. ¢Goagh (Senior Sta for and on behalf of David Lyttle + Co udbto 3 December 2025 Chartornd Accountants Statutory Audltor ststion 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 2025 Unrnstricted Re8tricted funds funds 2025 Total 2024 Totsl Incomlng rOur$ Volunlary Incomo Donations Inv8stm•nt incom• Bank inlerest Incomlng resources from charllable aclivltios Funthng red 8.324 8,324 5.686 Transferred to capiial grant Other Incomlng resources 91 Totsl incoming resources 8,324 8.324 5,777 Resources expended Charitable activities Governan costs 6,720 1.696 6,720 1,696 5.973 2.330 Total resources expended 8,416 8,416 8.303 Net incominglloutgoing) resources (92) (92) {2,5261 Net movemont in funds Totsl fund• brought forward at 1 April 2024 (92) 8.823 (92) 9,282 12,5261 11,808 459 Totsl funds carrled forward at 31 March 2025 459 8.731 9,190 9,282 The statement of financial activities has been prepared on the baS that all operations are continuing operations. There are no reo)gnised gains and losses other than those passing through the statement of financial aCtIties.
MID ULSTER DISABILITY FORUM BALANCE SHEET AS AT 31 MARCH 2025 2025 2024 Fixed assots Tangible assets 292 365 Currnnt •¥s•ts Debtors Cash at bank and in hand 9.393 9.977 9,993 9.977 Crndltord: amounts falllng duo withln one ygar (729) (695) Net current assets 9.264 9.282 Total ass•ts les• current liabilitle• 9.556 9,647 Crnditorn: amounts falling due after morn than one year (366) (385) Net assets 9.1 9,282 Funds Unrostricted funds General reserves 459 459 Restrlcted fvnd* 8.731 8,823 Total charity funds 9.190 9.282 The financial statements were approved by the rx)mmiitee arKI wthorised for issue on 3 December 2025 and ar8 signed on ils behalf by.. U Marshall Director M Farquhar Dlrector Company R•glstratlon No. XR91706
MID ULSTER DISABILITY FORUM BALANCE SHEET {CONTINUED) ASAf31 MARCH 2025 Judgements and key sources of estimation uncertainty In the applicalion of the o)mpany's acD)unting polies. the directors are required to make judgements, eslimates and assumptions about the rying amount of assets and liabiliknes that are not readily apparent from other sources. The estimates and asso(aated assumpth.ons are based on historical experience and other factors that are considered to be relevant. Adual results may differ from these estirnates. The eslimales and underfying assumptions are rewewed on an ongoing basis. Revisions to accounting eslimates are recognised in the period in which the estimate is revised where the revision affeols only that period, or in the period of the revision and future periods where the revision affects both current and future periods. A¢counling policies Company infommtion Mid Ulster Disability Forum is a private company rnited by shares incorporated in Northem Ireland. The registered office is 94 Churth Street, C(K)kstown, Co Tyrone, BT80 8HX. 2.1 Accountlng conventlon The financial statements have been prepared in accordance with Accounting and Reporting by Chartties.. Statement of Recommended Practice appticable to charities preparing their ac¢x)unts in accordance with the Finanal Reporting Standard applicab in the UK and Republic of Ireland (FRS 102) effe¢tive 1 January 2015 Charities SORP (FRS 102). the Financial Reporting Slandard applicable in the UK and Republic of Irekind (FRS 102> and the Companies Act 2CMA. Mid Ulster Disabilty Forum meet5 the defmition of a public benefft enttty under FRS 1(r2. Assets arKI liabilities are initially recognised at historical cost and tranSalon value unless olhemise ststed in relevant accountancy poliGy note{s>. The financial statements are prepared on a going GOnM basis. The financial ststements are prepared in sterting, which is the fvncaional currenry of the rnPany. Monetary amounts in these financial statements are rounded to the nearest 2.2 Fund accountlng, incoming resources and Msourcos expendod Unreslricted funds are aValab for use at the discretion of the mMittee in furtherance of the general objectives of the charity. Restricted funds are subjected to restrilthons on their expendrture imposed by the wovlder of the funds. All incoming resources are i[luded in the statement of finanoal acAi¥itses when the charity is entItd to the income and the amount can be quantified with reasonabk acr8¢Y. The folluing specific policies are applied to particular categories of income.. Incoming resources from grarfts, where related to perfOnan and specific delprable3, aro accounted for as the charity earns the right to conshderation by its perfofmance. Inveslment income is induded when receivabl8. Any in¢ome recepied by the charity in adwance of the due date upon whith it bewnes receivable is deferred until that due date.
MID ULSTER DISABILITY FORUM NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accounting policles (Contlnuedl Expenditure is recognised on an accrual basis as a liatsilty is irKurred. Expenditure includes any VAT which cannot be fulty recovered, and is reported as part of Ihe expenditure to which it relates. Charitable expendilure comprises those costs incurred by the charity in the delrvery of its activitses and seNices for its beneficiaries. It indudes both costs that can be allocated diredy to such acttviknes and Ih05e c¥)sts of an indirect nature necessary to support Ihem. Goveman¢e cx>8ts indLMle those ¢0gts associated with meeting the conslitubonal and statutory requirements of the Charity and indude the audit f8es arKI costs Inked to the strategic management of the tharity. 2.3 TaTrglb red assots Tangible fixed assets a initialy measured at cost and subsequenty measured at C05t or valuation, net of depreuation and any impaim)ent losses. Depreciation is recognised so as to write off Ihe cost or valuath)n of assets less their residual values over thelr useful li5 on the folkMiThJ bases.. Fixtures and ffttings Computers 20% reduring balan 33 1r3 % straitht lin8 The gain or loss arising on the disposal of an asset is dotennined as the differen belween the sale proceeds and the carrying value of the asset, arKI is credited or charged to profft or loss. 2A Impalmwnt of flxed as$¢ts At eath reportsng period end dats. the company reviews the CayIng amounts of its tangible assets to deterynine whether there is any indi(*ion that lIse assets have suffered an impairment loss. If any such indication extsts, the recoverable amount of the asset is estimated in order to detemine the extent of the impaimient loss (rf any). Vknere it is not possible to estimate the recoverable amount of an indNidual asset, the company estimates the recfftrable wnount of the enerating unit to which the asset belongs. Recoverable amount is the higher of tsir valuè less costs to sell and value in use. In assessing value in use. the estimated fvture cash flows are discounted to their present value using a pre-tax discount rate that reflects cuffent market asse$$ments of the time value of rTh)ney and the risks speofic to the asset for whh Ihe estimat85 of future cash flows have not been adjusted. If the COVerable amount of an asset (or caswnerdting unrl) is estimated to be less than ils carying amount, the carrying amount of the asset {or casWenerating unit) is redUd to its reVerable amount. An impairmenl loss is recognised immediateky in profft or bss. unless the relevant asset ts carried at a revalued amount. in which case the impairment Ioss is treated as a revaluation deuease. Recognised irnpaimient losses are reversed rf. and only rf, the reasons for the impainnent loss have ceased to appty. Where an impairment loss subsequentty reverses, the ¢arying anTh)unt of the asset (or cash- generating unit) is increased to the revis&J estimate of its recoverable amount, but so that the increased ¢aryirwJ amount does nol exceed the carying amount that would have been deteined had no impairment kfyss been recognised for the asset (or caswnerating unÉt) in prior years. A reversal of an impairment loss is recognised immediately in profft or loss. unless the relevant asset 1$ Garried at a revalued amount, in which case the reversal of the impainnent loss Is treated as a reY4uatM)n increase. 2.5 Cash at bank and In hand Cash and cash equivalents are basic financial assets and irKaude 5h in hand. depostt5 held at call wrth banks. other short-temi liquid investments with orvJinal maturities of three months or less. and bank overdrafts. Bank overdrafts are shry•vn within borrov•ings in current liabilities.
MID ULSTER DISABILITY FORUM NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies (Continued) 2.6 Financial Instruments The company has elected to appty the proirysKMs of SectN)n 11 'Basic Financial Instnwr£nts' and Sec'on 12 'Other Financial Instruments Issues. of FRS 102 to all of its financaal instruments. Financial instruments aTe recognised in the companys balartt sheet when the company becomes paty to the contracaual provisions of the instrumenL FinancAal assets and Ikqbiltiies are offset, with the net amounts presented in the finanryal statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Baslc Ilnanclal assets Basic finan(aal assets, which includè debtors and cash and bank balances, are initially measured at transaction price induding transaction costs and are subsequently Carried at amortised cost using the effeclive interest method unless the arrangernent constitutes a financing transaction. where the transaction 15 measured at the present value of the fvture reip1S discounted at a market rate of interest. Financial assets dassified as receivable within one year are not amortised. Classification of financial lia"1leS Financial liabilitie5 and equty instruments are dassffied according to the subslanr of the contractual arrangements entered into. An equity instrument 1$ any contract that evidences a residual interest in the assets of the company after dediKting all of ils liabilities. Basic financial liabilltles Basic financial liabilities. induding creditors, bank loans. loans from felkm group companies and preferen shares that are classffied as debt, are initialty recognised at transaction price unless the arrangement constitutes 8 financing transaction. vhbere the debt instrument is measured at the present value of the future payments discounted at a market rato of interest. Finawal Itabrfits dassthed as payable within one year are not amortised. Debt instruments are subsequenlty carried at amortised cos( using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payabbe are dassified as current Siabilrties if payment is due wilhin one year or less. If 1, they are presented as non-current liabilibes. Trade creditors are recognised initially at transaction pri and subsequenty measured at amortised cost using Ihe effective interest method. 2.7 Equlty Instruments Equty instruments issued by the MpanY are recorded at the proceeds received. net of transaction st8. Dividends payable on equty instruments are recognised as liabilities once they are no longer at the discretion of the company. Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk. 2.8 Government grnnts Govemment grants are recognised at the fair valuè of the asset received or re(XNabk when there is reasonable assurance that the grant CondinS will be met and the grants will be received. A grant that specifies perfom)ance nd[tiOnS is rec(KJnised in income when the perfomance conditlons are met. Mfftere a grant does not speufy perfomiance ojnditions it is recognised in income when the proceeds are rewved or receivable. A grant received the rnin criteria are satisfied is recognised as a liability-
MID ULSTER DISABILITY FORUM NOTE8 TO THE FINANCIAL STATEMENTS (COFrfiNUED) FOR THE YEAR ENDED 31 MARCH 2025 Taxation The assoaation 15 a registered tharity and thus is Mt lablo to mryjoraknn tsx. Tangibk fNed assets PlaTrtand machinory etc At 1 April 2024 arnd 31 Marth 2025 8,334 Deprn¢latlon and Impalm*nt At 1 April 2024 Depreciation charged in the year 7.969 73 At 31 Marth 2025 8.042 Carrying amount At 31 March 2025 292 At 31 March 21f24 365 Dobtors 2025 2024 Amounts falllng due wlthln one year. Other debtors 600 Credltors: amounts falllng due within on• year 2025 2024 Other crndrtors 729 CredltorJ: amounts falling du8 aft•r more than on• ygar 2025 2024 Other creditors 365 365
MID ULSTER DISABILITY FORUM NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Movgmgnts in fund$ Openlng balance Incomlng Resourc Cloling balan¢e Unrestrictsd furbds General funds 459 459 Rostrlct•d funds 8.823 8.324 18,416) 8.731 9,282 8.324 (8.4161 9,190 10-
MID ULSTER DISABILITY FORUM MANAGEMENT INFORMATION FOR THE YEAR ENDED 31 MARCH 2025
MID ULSTER DISABILITY FORUM DETAILED STATEMENT OF FINANCIALACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025 Unrnstricted Restricted funds funds 2025 Total 2024 Totsl Incomlng rnsources Voluntary Incom• Donations Incoming rosour¢e8 from ¢harltablo a¢llvtth• NHSCT Mid Utstsr District Council Transfefred to capital grant 7,124 1,21X) 7.124 1.200 5,527 Totsl Incomlng rnsour¢os 8,324 8,324 5,527 Resources expended Charltable activities Dlrect costs Programme costs GovernanG• costs Administrative expenses (6.720} {6,720) (5,973) (1.696) (1.6961 (1,794) Total resources expended other income Govemment grants released (8.416) (8,416} (7,7671 91 Ex¢eptlonal Items: Net Incomingl(outgolng) rntyources (92) (92) (2,149) 11
MID ULSTER DISABILITY FORUM SCHEDULE OF QOVERNANCE COSTS FOR THE YEAR ENDED 31 MARCH 2025 Unrnstrlcted Restrlcied funds funds 2025 Totsl 2024 Totsl Governance costs Accountancy Bank charges Website costs Sundry expenses 815 27 815 27 750 48 996 536 1,696 2,330 12-