Charlty Number: 101612 Company NUm￿r. N1603984 Famllles Movlng On (A c￿npanY Ilmltod by guarants•l Tru8t6es report and flnan¢lal •t•tom•nt• for th¢ y￿r •nded 31 March 2024 Families Moving On IA company limited by guarantee) Contents Page Legal and adminislrats've infomialion Trustees report Independent examiners report Statement of financial activities Balan¢e Sheet Notes to the financial statements Families Moving On (A company limited by guarantee) Legal and administrative inforn)ation: Charity number". 101612 Company reglstratlon number: N1603984 Roglstered Offlce: 616A Dublin Road Omagh Co. Tyrone BT78 1 ES Trustees & Dlrector8: Mr George Kerr Mr Alan Nesbitt Mrs Alexandra Hawkes Ms Shirley Hawkes Mrs Carol Monleilh Ms. Valerie Ross Accountants: Calhal Gormley & Co Ltd 2 Ashfield Terrace Omagh Co. Tyrone BT78 SES Bankers: Danske Bank 517 Market Street Omagh Co. Tyrone Soll¢ltors: Mumagh8n Colton 3 John Street Omagh Co. Tyrone Families Moving On IA company limited by guarantee) Report of the trusteès (incorporating the directo￿5 report) for the year ended 31 March 2024 The trustees present their report and the financial statements for the year ended 31 March 2024. The trustees, who are also directors of Families Moving On for the purposes of company law and who served during the year and up to the date of this report are set out on page 1. Structure, goveman¢o and managomont ObJectlve8 and activitios The Group is established for the benefit of the inhabilanls of Omagh and ils environs of Co. Tyrone. The Group is an interdenominational victims and survivors group set up to support all those affected by The Omagh bomb in 1998. Members may suffer as a result of bereavement, injury or through being Iraumalised by witnessing any incidents in the area. A¢hlevem•nts and perfomiance Flnan¢lal revlew Statement of trustO•S Tesponsibilities The trustees Iwho are also dire¢lors of Families Moving On for the purpose of company law) are responsible for preparing the Trustees. Annual Report and the financial statements in accordance with applicable laws and United ￿'ngdorn Accounting Standards (United Kingdom Generally Accepted Accounting Practic81. Company law requires the trustees to prepare financial ststement$ for each financial year, which give a true and fair view of the slate of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial stolemenls. the trustees are required to.. seleel suitable accounting policies and then apply them consistently., obsetve the methods and principles in the Charities SORP., make judgements and estimates that are reasonable and prudent., stale whether applicable UK Accounting Standards have been followed, subject lo any material dePartU￿S disclosed and explained in the financial statements,. and prepare the financial statements on the going concern basis unless il is inappropriate lo presume that the charitable company will continue in operation. The trustees are responsible for keeping proper accountTng records which disclose with reasonable accuracy at any time the financial position of the charitable company and which enable them lo ensure that the financial slalemenls comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Small company provlslong This report has been prepared in accordance with the special provisions for small companies under Part 15 of the Companies Act 2006. On behalf of the board Z?1 Mr Georg Director Kerr Date Families Moving On IA company limited by guarantee) Independent examinerfs report to the trustees on the unaudited financial statements of Famllles Moving On. I report on the accounts of Families Moving On for the year ended 31 March 2024. Rospective respon8lblllties of trustoes and independent examlner The charity's Iruslees (who are also the directors of the company for purposes of company lawl are responsible for the preparation of the accounts. Having satisfied myself that the charity is not subject lo audit under company law and is eligible for independent examination. It is my responsibility to slate, on the basis of my examination, whether particular matters have come to my attention. Basis of independent examlnerfs statement My examination includes a review of the accounting records kept by the charity and a comparison of the a¢¢ounls presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an avdil, and consequently I do not express an audit opinion on the view given by the accounts. Independent examinof$ statsment In connection with my examination, no matter has come to my attention.. li} which gives me reasonable cause lo believe that in any material ￿Spect the requirements= to keep proper accounting re¢ords in accordance with section 386 of the Companies Act 2006., and requirements of section 396 of the Companies Act 2006 ané with the methods and principles of the Statement of Recommended Practice.. Accounting and Reporting by Charities have not been met", or li) lo which, in my opinion, attention should be drawn in order to enable a proper understsnding of the accounts to be reached. Cathal Gomiloy & Co Accountants 2 Ashfiold Terrace Omagh Co. Tyrone BT78 SES Dato: -l•Z4 Families Moving On IA company limited by guarantee) Income & Expenditure Accounts for the Yèar Ended 31 March 2024 INCOME 2024 2023 Conlributy'ons for Trips away,Theraopies Etc- Donations Membership Raffle Fundraisers Sponsorship Sundry Victims & Survivors Servi £7.052 £0 £1,425 £555 £229 £1,785 £114 £148,161 £4,908 £53 £1,795 £644 £0 £0 £0 £152,297 TOTAL INCOME £159,321 £159,697 EXPENDITURE 2024 2023 Accountancy Fees Bank Fees & Interest Befriending Depreciation General Expenses Health & Safety Heat & Light Insurance IT Maintenance Mentsl Health & Wellbeing Pension Costs Personal and Professional Development Postage & Stationery Property Repair5 & Maintenance Rates & Water Rent Respite Social Isolation Progfamme Social Support Staff Travel Strategy Needs Anatysis Supervision Telephone Transgeneralional Trustees Travel Expenses VSS Complimentsry Therapies Wages & Salaries 25th Anniverary Omagh Bomb £1,873 £116 £1,089 £1,793 £3,797 £1,482 £3,347 £297 £1,533 £2,691 £6,538 £5,052 £1,387 £115 £376 £16,000 £15,147 £0 £4,763 £239 £3,500 £0 £1,492 £605 £0 £12,900 £75,887 £1,988 £1,246 £154 £3,804 £2,241 £6,394 £0 £6,134 £297 £1,372 £0 £4,765 £2,655 £1,558 £325 £622 £16,000 £5,747 £4,087 £4,585 £271 £0 £2,400 £919 £402 £48 £12,360 £69,880 £0 TOTAL EXPENSES £164,007 £148,266 NETh INCOME 1£4,686) £11A31 Retained Proflts Brought Forward £41,265 £29,834 RETAINED PROFIT CARRIED FORWARD £36,579 £41.265 Families Moving On (A company limited by guarantee) Indèpèndent examin8es report to the trustees on the unaudited financial statements of Families Moving On. I report on the accounts of Families Moving On for the year ended 31 March 2024. Re$p6¢tiv• responslbllltleg of trustees and independent •xaminer The charity's trustees (who are also the directors of the company for purposes of company lawl are responsible for the preparation of the accounts. Having satisfied myself that the charity is not subject lo audit under company18w and is eligible for independent examination. It is my responsibility to state, on the basis of my examination, whether particular matters have come lo my attention. Basi$ of independent examingrfs statement My examination includes a review of the accounting words kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual Items or disclosures in the accounts. and seeking explanations from you as Iruslees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in ars audit, and consequently I do not express an audit opinion on the view given by the accounts. Ind¢pondent examlnerfs statement In connects'on with my examination, no matter has come lo my attention.. li) which gives me reasonable cause lo believe that in any material respect the requirements.. to keep proper accounting re¢ords in accordance with section 386 of the Companies Act 2006.. and requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice.. Accounting and Reporting by Charities have not been met., or li) lo which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Cathal Gorn)ley & Co A¢¢ountants 2 Ashfleld Torrace Omagh Co. Tyrone Bf18 SES Date: -l?Z4 Families Moving On (A company limited by guarante81 The notes of page$ 7 to 9 form an integral part ol th•s• flnaneial statèmènts. Balance Sheet a8 at 31 March 2024 2024 2023 Flxed A860ts Fixures & Fittings £7,172 £8,965 £7,172 £8,965 Curront Assots Danske Bank AJC 1 Danske Bank AJC 2 Cash on Hand £6,050 £25,734 £0 £12,511 £24,057 £376 £31.784 £36,944 Curront Llabilltles Creditors & Accruals £2,377 £4,644 £2,377 Net Current A•8ets £29,407 £32,300 £36,579 £41,265 CAPITAL EMPLOYED Funds £36.579 £41,265 ACCUMULATED FUNDS £36.579 £41.265 The Balance Sheet continues on the following page. Families Moving On (A company limited by guarantee) Th• not•S of pages 7 to 9 lorm Jn intogralpart of these financlal statem•nts. Balance sheet (continued) Trustees. ststements required by the Companies Act 2006 for the year endod 31 March 2024 In approving these financial statements as trustees of the company we hereby confirm.. la) These financial statements have been prepared in accordance with the special provi$ion$ relating to small companies wthin Part 15 of the Gompanies Act 2006. Ibl For the financial year ended 31 March 2023 the charity was entrlled lo exemption from audit under section 477 of the Companies Act 20[￿.. and no notice has been deposited under section 476. (cl The trustees confirm that the members have not required the company to obtain an audit of ils financial stslemenls for the financial year in question in accordance with section 476 of the Companies Act 2006. (dl that we acknowledge our responsibilities for". ensuring that the company keeps proper accounting record$ which comply with Section 386 of the Companies Act 2006, and 2. preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of ils profil or105s for the year then ended in accordance with the requirements of sections 394 and 395, and which otherwise comply with the provisions of the Companies Act relating to financial stalemenls, so far as applicable to the company. The financial slaternents were approved by the tx)ard and signed on rts behalf by.. Ci geKe Ms Shirley Dirèctor wke8 Dir9 t9 Date Date Families Moving On (A company limited by guarantee) The notes of pages 7 to 9 lorn? an Int•grAI part of these financial stat•m&nts. Notes to financial statements for tho yoar ended 31 March 2024 Accountlng poll¢ie$ The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year and the preceding year. Basls of accountlng The financial statements are prepared under the historical cost convents'on and in a￿ordanC8 with the Statement of Recommended Practice 'A¢counting and Reporting by Charities, issued in March 2005 ISORP 20051 and the Companies Act 2006. Cashflow The charity ha$ taken advantage of the exemption in FRS1 from the requirement to produce a ¢ashflow 51atemenl because it is a small charity. Incoming resources All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income.. Voluntsry income is received by way of grants, donations and gifts and is included in full in the statement of financial activities when receivable. Grants where entitlement Is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled lo the grant. Donated SerVi￿S and facilib'e$ are included al the value lo the charity where this can be quantified. The value of services provided by volunteers has not been included. Gifts donated for resale are included as incoming resources within activities for generating funds when they are sold. Grants, including grants for the purchase of fixed assets, are recognized in full in the statement of financial activities in the year in which they are r￿1vable. Income from investments is included in the year in which it is receivable. 1A Resources expended Expenditure is recognized 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 it relates. Costs of generating funds comprise the costs asso¢ialed wth attra¢ling voluntary in¢ome and the costs of trading for fvndraising purposes including the charity's shop. Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries, It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. Support costs are those costs incurred directly in support of expenditure on the objects of the charity and include project management. Families Moving On (A company limited by guarant88) Tho notos of pagès 7 to 9 fom? an int•gr8lpwrt of these financial stat•ments. Notes to financial statements (cont'd for the year ended 31 March 2024 Tanglb10 fixod assets and depreclatlon Tangible fixed assets are staled al cost less accumulated depreciation. Depreciation is provided at rates calculated lo wrtte off the cost less re$idual value of each asset over its expected useful life, as follows.. Fixtures, fittings and equipment- 200h Reducing balance Doflned Contribution ponsion schemes The pension costs charged in the financial statements represent the contribution payable by the harity during the yeai. The average monthly numbers of employees (including the trusleesl during the year, calculated on the basis of full time equivalents. was as follows.. 2024 2023 Number Number Ponslon costs The company operates a defined contribution pension scheme in respect of the employees. The scheme and ils assets are held by independent managers. The pension charge ￿preSentS contributions due from tt)e company and was as follows.. 2024 2023 Pension charge £6,538 £4,765 Taxatlon The charity's activities fall within the exemptions afforded by the provisions of the Income and Corporation Taxes Act 1988. Accordingly, there is no taxation charge in these accounts. Company Ilmltod by guarantee Families Moving On is a company limited by guarantee and accordingly does not have a share capital. Every member of the company undertakes to contribute such amoynl as may be required not exceeding £1 to the assets of the charitable company in the event of its being wound up while he or she is a member, or within one year after he or she ceases to be a m8mber.