Registration number N1605096
Lenadoon Community Forum
Company limited by guydrantee
Annual, report and financial statements
for the year ended 31 Mareh 2023

Lenadoon Community Forum
Contents
Page
Directors, report
Audilurs. repori
St£ilciiiciil vf Fi114111Lldl ALiiviiies
Balancc 5hcct
Cash flow 3tot¢nicnt
12
Notes to thc financial statcmcnt3
13-20

Lenadoon Community Forum
Directors, Report
for the year ended 31 March 2023
The Directors present their report with the audited financial statements for the year ended 31 March 2023.
The accounts have been prepared in accordance with the accounling policies set out in note I to the accounts
and comply with the Ch￿lty,S Memorandum and Articles of Association, th¢ Companies Act ?006 and
Accounting and Reporting by CE]arilies.' Statement of Recommended Practice applicable to charilies
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and
Republic of Ireland published in nclDher 2019"
Reference and Administrative Information
Chanty Name..
Lenadoon Community Forum
Charity Registration numb¢r'.
XR60513
Company R¢gistration numbcr.. Nl 605096
Registered Office.. Glen Community Complex,41c Suffolk Road, Belfast, BTI 19PE
Business Address: Glen Community Complex,41c Suffolk Road, Belfast, BTI19PE
Directors
Tim Smith (cha]￿ersOn)
Michael Dohcrty (VILC Chairperson)
Dcirdrc McKcarncy (Sccrctary)
Paul Niblock (Treasurer)
Glen Philips (Director)
Audltors
Mccreery Turkington Stockman LTD, l Lanyon Quay, Belfast. BTI 3LG
Bankers
First Trust Bank Ltd. Univcrsity Road , Belfast
Bank of Ireland, 202 Andersonstown Rd, Belfast
Page I

Lenadoon Community Forum
Directors, Report
for the year ended 31 March 2023
Structure, Governance and Management
Governln2 Document
The organisation is a charitable company limited by guarantce, incorporatcd on 12 Nov¢mber 2010 and was
registcrcd a5 a charity in 1992. The company was eslablished under a Memnran(liim of Aq%nciAtion which
established the objects and powers of the charitablc company and is governed under its Articles of
Association. In the event of the company bcing wound up members are required io contributc an amount not
excc¢ding £1.
Recrultment And Appofintment of Dircctors
The Dircctors of the company are also Charity trustees for the purposes of charity law. Under the requirements
of the Memorandum and Articles of Association thc Dircctors hold offiLc until the next Annu<il General
Meeting and are eligible for re-election.
Individuals are invited tn scrvc a.s Director4 on the basis of their obiliti¢s and ba¢ksround ao a3 to achicvc a
balance between those from Ihe business, voluntary and Charity s¢ctors.
Dlrectors Induction and Training
The Directors have conducted a rcvicw of the major risks to which the charity is exposed. Where appropriate.
?*ysl¢ms or procedures have been established to rnitigate the risks the charity faccs. Intcrnal control risks are
minimi.sed by the implemcntation of procedures for authori%alion of all transactions and projects. Prvccdures
arc in place to en5ur¢ vompliancc with health and safcty of staff. voluntccr5. clicnts and visitors to the
pr¢misc5. Thesc prvLvdurL'>i <irr perivdiLally rcvicwcd to ensurc that thcy conlinuc to meet the needs of the
charity.
Organlsational Structure
At present Lenadoon Communitv Forum hA% S t)Irectnr* whn rneet re8iilArly 2nd Are rosponsiblp for th
stratcgic direction and policy of the charity.
A scheme of delegation is in place and day to day responsibility for the provision of thc services rest with the
Strategic D¢v¢lopment Co-ordinator and Project Co-ordinators.
Page 2

Lenadoon Communlty Forum
Directors, Report
for the year ended 31 March 2023
Objectives and Activities
The Lenadoon Community Forum will work towards creating a stable, secure, confident community in
LriidduuIi. Tli¢ ubJcLliVV Of Itl¢ LUIIIPdliy shiill b¥ LU prumvie Ihe benefii L)f Ihe inhiibiiiinis uf Ihe Lenddoon
estate and its neighbourhood by associating together with said inhabitants and the local authorities, voluntary
and othcr organisations in a common effort to provide or securc the provision of social services, educational
and rccrcational facilitics for ull scctions of thc community i.c. youth, cldcrly pcoplc with spccial ncLds or
who are disabled, women, men, children, the unemployed and other disadvantaged groups within the area in
the interest of social welfare.
Achievements Vdnd Performance
The past twelve months saw an increase in th¢ numbcr of referrals to th¢ Forum's Community Counscllin
Project. Unfortunately, this resulted in an increase in our waiting list. Following the rcstructuring of the
Service, delivery is more etTicient. Funding from the Domant Accounts Fund, the Mental Health Fund.
Henry Smith. Halifax, City Council. BHSCT. PHA and V.S.S. has ensured we are able to respond to the need.
The Forum Staff team provided invaluable assistance to the Member Groups of the Forum who requested it.
Our Training for Empluyment Project delivered accreditcd courses and qualifications to individuals. We were
only ablc to offcr a grcatly rcduccd numbcr of classes. Fun(ling fram the%e claN%e% carne fr()m qRRP, NTHF
and B.C.C. Wc w¢rc glad to secure funding from the City Council which will ensur¢ ¢l¢lSSCS for thrce years.
Our Community Counsclling Project delivered over 5,000 individual Loun5cllingF Scssions to individuals
rcf¢rrcd to ihc Projcct. Wc continu¢d to dclivci. on S¢rvi¥c Lvvil Agi'Lciiiciiti fiuiii Pl IA, DI ISCT diid V.S.S.
Wc reslructured the Weekend Intervention Service, and ihis rcsultcd in additional clients being seen on
Saturdays and Sundays. Our Self Ham) Intervention Programme saw an increas¢ in rcferrals and sessions
offered to clients, We were successful in our Tender to B.H.S.C,T. for th¢ Talking Thcrapics Hub, howcvcr
the level of funding from thc Trust was reduced again as a result of thc Tcndcr. This was dcspitc our over
dclivcry on thLir Contract. Wc havc conccrns in rclation to our Contracts with BHSCT for thc Hub referrals as
this funding has decrea%ed drcqmaliciilly thiq pAqt three years. We are .Ilso in discussions with CWA M¢mb¢rs
about vur futurc involvL'ment in the SHIP Contract. We lost scv¢ral long standing members of staff at
Lenadoon Counsclling, Insecurity of funding means we can't offer contracts foi any longcr than 12 Months
and staff are moving to.iobs that can guarantee longer tenn contract.s.
The Development Team oversaw a number of local New Build Developments and planned Programmes of
Improvemeni Wnrk. They algn hxndled qcoreq of hoiisin8 and environmontal ¢omplaints ond qu¢rics. Th¢
staff organised and facilitated bi-monthly meetings ot LCFS Member Groups In the Glen Community
Compl¢x and also the Lenadoon Housing. Environmental and Community Safety Network Meetings which
were held in the Complex also. Meetings were organised and facilitated by the rjevelopmenl ledm for local
residents and community groups around propos¢d Housing and Environmental Schemes and Initiatives in the
Glen Complex. Work eventually commenced on a new Housing Development on the Old Scrapyard Sitc on
the Suffolk Road. Thc demolition of the flats at Corrib Avenue also started and we await the construction of
new homes. We also facilitated m¢ctings of the Cross Sectoral Woodbourne Working Group and hope that
work will commcnc¢ on thc Site in 2024.
Page 3

Lenadoon Community Forum
Directors, Report
for the year ended 31 March 2023
Thc Dircctors of Lcnadoon Community Forum mct on a bi-monthly ha.%i.% t(Tr (Trver%ce the iTnpleTnentation and
delivery of the Forum's strategic priorities. The Directors are indebted to our funders and in particular
Department for Communities. SRRP, PHA, BHSCT, City Council. V.S.S, CFNI. Henry Smith and Halifax
Foundation. The Trading Surplus from SRRP cnabled us to kccp the Training and Education Courses going,
donations to Member Groups and ensured thai local residenls received a free copy of our Community
Magazine every quarter. A word of acknowledgement to our Mcmber Groups whose volunteers worked over
the past 12 months to improve the quality of life for local people. With Capacity Grant Funding secured from
Belfast City Council, we look forward to consulting and d¢v¢loping a strategi¢ 5 y¢ar "Lenadoon P¢opl¢s
Plan" over the next 18 months.
FinanciYdR Review
Due to the huge demand for our Services the Forum has had to meet additional and increasing costs. The
Forutn's Dircctors aIid Pi'oj¢LI Co-ordiIi<ilvis will nicel ill ilie iIiLviiiiiig ye¢if iu iiddre55 ihi5 issue.
Principal Funding Sources
The principal sources ot"funding were DFC, PHA, BCC. SRRP. BHSCT, V.S.S., Dormant Accounts, Mental
Health Fund, Henry Smith Charitablc Trust and Halifax Foundation.
Investment policy
Any surplus funds ar¢ transferred into short t¢rn] savings accounts for investment.
Reserves Pollcy
Thc Dir¢ctors rctain funds in th¢ charity in order to providc su￿1ClLnI working capilal to facilitatc the ongoing
activities. The target for unrestricted fund reserves is six months support costs.
Volunteers
The charity is appreciative of the efforts of its volunteers who are involved in service provision.
Page 4

Lenadoon Community Forum
Directors, Report
for the year ended 31 March 2023
Statement of Directors, Responsibilltfies
The directors are responsible for prcparing th¢ Directors Report and the financial statements in accordance
with applicablc law and Unitcd Kingdoin Accounting Siandards (Uniled Kingdom Generally Acc¢pted
Accounting Practice).
c.ompany law reqiiire% the directors to pr¢parc financial stat¢mcnt3 for cach fIn￿]rial ycai., wliiLh giv¢ ¢1 irue
and fair vicw of the state of affairs of the company and of the incoming resourc¢s and application of
rcsourccs, including the incomL and expenditure, of the charitable company for the year. In preparing those
financial statcmcnts thc dircclors are required to:
select suitable accounting policies and then apply them consistcntly;
observe the methods and principles in the Chariti¢s SORP:
makc judgments and estimates that are reasonable and prudent;
state whcthcr applicable UK Accounting Standards have been followcd. subject to any material departures
disclos¢d and cxplaincd in Ihe financial staletnents,.
prepare thc financial statcments on thc going concern basis unless it is inappropriate to presum¢ that th¢
company will continue in operation.
The dircctors arc rcsponsible tor kL'L'ping propcr accounting rcLords which disclose with reasonable accuracy
at any tim¢ the financial position of the company and to cnablc them to ensur¢ that th¢ financi(Il stalcments
comply with the Companies Act 2006. Thcy arc also rcsponsiblc for safcguarding the a.ssets of the Lompany
and hcn¢c fui. tdkin¥ redsull4ible steps for the prcv¢ntion and dctectton ot. fraud and uther irregularitics,
Auditors
The auditors are dccmed to be reappointed in accordance with Section 487(2) of the Companies Act 2006.
Each of the trustccs has confrncd that thcrc i)* no informdtion of whiLh they are aware which is relevant to
the audit, but of which th¢ auditor is is unaware. They have further confirmed thal they have taken appropriate
steps to identify such relevant infonnation and to cstablish that the auditor is aware of such inforniation.
This report was approved by the Board on 20th September 2023
Michael Doherty
Director
Page 5

Lenadoon Community Forum
Independent auditors, report to the members of
Lenadoon Community Forum
Opinion
We have audited the financial statements of Lenadoon Community Forum for the year end¢d 31 March 2023
which comprise the Statement of Financial Activities , the Balance Sheet. the Cash Flow Statement and notes
to the finanLidl statLmcnt%, including significant accounting policie%.The financial rLPOrting framework that
has been applied in their preparation is applicable law and United Klngdom Accounting Standards. including
Financial Reporting Standard 102 The Financial Reporting Standard appliLable in the UK and Republic of
Ircland (Unitcd Kingdom Gcncrally Acccptcd Accounting Practice).
Tn our opinion, the financial statements:
give a true and fair view of the state of the charitable company's affairs as at 31 March 2023 and of its
incoming rcsour¢¢8 L￿d application of ro30urcc6, for thc Ycar th¢n cndcd.
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice.
and
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 (UK)) and
applicablc law. Uur responsibilities under those standards arc turther described in the Auditor's responsibilities
for thc audit of thc financial statcmcnts section of our report. We are independent of the charity in accordance
with Ihc cthical requircmenls that are relevant lo oiir audit of the financial Statements in the UK, including the
FRC's EIliiLiil Sidiiddid, &iIid wv Ii<lVV fuifill¢d uur uiher eihiLdl responsibiliiies in aLLurdance with Ihesc
requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a
basis for our opinion.
Concluslons relating to going concern
In auditing the financial statcmcnts, wc have concluded that the trustees, use of the going concern basis of
accounting in the prepArAtinn ()f the financial £tAle.mentK 1% appr()priAte
Based on the work wc havc perfonned, wc havc not idcntified any material uncertainties relating to ¢v¢nts or
conditions that, individually or collectively. may cast significant doubt on the ch(Iritable company's ability to
continue as a going concern for a period of at least twelve months from when the financial statement.8 are
authorised for issue.
However. as wc cannot predict all future evenls or conditions and as subsequent event5 may resuli in outcomes
that are inconsistent with judgements that were reasonable at the timc they were made. the abscnce of reference
to a material uncertainty in this auditor's report is not a guarantee that the Company will continue in operation.
Our responsibilitics and thc responsibilities of th¢ trustees with resp¢ct to bFvinbi conrcrn are debcribed in the
relevant sections of this report.
Other Information
The other inforniation comprises the inforn]ation included in the annual report, other than the 2ccoiints and our
auditors report thereon. The trustees are responsible for the other infonnation. Our opinion on the accounts
does not cover the other infonnation and we do not express any form of assurance conclusion thereon.
In connection with our audit of the accounts, our responsibility is to read the othcr inforn]ation and. in doing
so, considcr whether thc other infonnation is materially inconsistent with the accounts or our knowlcdge
obtaincd in the audit or othcnvise appears to be mat¢rially mksstat¢d. If wc idcntify such matcrial
inconsist¢ncics or apparent material misstatements. we are required to deterniinc whether there is a material
misstaterncnt in the accounts or a material misstatement of the othcr infomlation. If, bascd on the work we
have perfornied, we conclude that there is a material misstatement of this other inforniation, we are required to
report that fact.
Wr hdve nothing to repon in this regard.
Pfégc 6

Lenadoon Community Forum
Independent auditors, report to the members of Lenadoon Communitv Forum continued
Opinions on other matters prcscribcd by th¢ Compani¢5 Acl 2000
In our opinion, bascd on the work und¢rliiken in the course of our audit..
the infomiation given in th¢ tnistc¢s' Rcport. which includes the dircctors. report pr¢par¢d for th¢ purposes of
¢ompany law, for thc financial ycar fui wliiLlI lh¢ findncial Statements are prcpared is consistent with the
financial statements,. and
the directors, r¢port included within the truste¢s' report has been prepared in accordance with applicable legal
ICqUiIfliiCilLS.
Matters on whleh we are required to report by exception
We have nothing to report In respect of ihe following matters in relation to which ihe Companies Act 2006
requires us to report to you if, in our opinion..
tli¢ infuitn<iCion given in the financial statements Is inconsistent in any material respect with the tru5tees'
report. or
sufficicnt accounting rcLoi'ds li<iVe noi been kept. or
thc financial statcments are nol in agreement with the accounting records; or
w¢ have not rcceived all the inforn]ation and explanations w¢ require for our audit.
Responsibilitle5 of trustees
As explaincd more fully in the Statcmcnl of trustccs, Rcsponsibililies, the trustees, who are also thc Dircctors
of the charity for th¢ purposc of company law, arc rcspviisible for lh¢ preparation of the accounts and tor being
satisficd that they give a truc and fair view, and for such internal control as the committce dctemiine is
n¢ces5ary to enable the preparation of accounts that are frec from material misstatement, whether due to fraud
or error.
In prep<iring thc accounts, the trustees arc responsible for assessing the charity's ability to continue as a going
concern, disclosing. as applicablc. matters relale(I i(J going concern and using th¢ going con¢crn basis of
accounting unless the trustees either intend to liquidate the charity or to ccase operations, or have no realisti
alternative but lo do so.
Auditor's responsibllltles for the audit of the flnanclal statements
Our objcctiY¢s arc to obiaiIi I'Ld%C?Il¢ililL dSSUldllLe dbvul wli¥ttiii Ihc. financial siarements as a whole are frec
from material misstatement, whether due to fraud or error. and to issuc an auditor's report that includes our
opinion. Reasonable assurance is a high level of assurance, but is not a guarantce that an audit conducled in
accordance with ISAS (UK) will always detect a material misstatement when it exigtg. Misstatements can arise
from fraud or error and are considcrcd material if, individually 01 in the aggregatc, they could rcasonably bc
expected to influcncc thc cconomic decisions of users tdkcn on the basis of these financial statements.
Page 7

Lenadoon Community Forum
Extent to which the audit Ivas capable of detectlng Irregularities, including fraud
Irrcgularities, including fraud. are instances of non-compliance with laws and regulations. We design
procedures in line with our responsibililies, outlined above, to detect material misstatements in respect of
irregularities, including fraud. The extent to which our proceduies are capable of detecting irregularities.
including fraud is detailed below:
We identitied the areas ot- laws and regulations that could reasonably be expected to have 2 maierial effeci on
the financial statements and risks of malerial misstatement due to fraud, using our understandlng of the entity's
industry, regulatory environment and other external factors and inquiry with the Trustees. In addition, our risk
assessmeni pruLeLlures inLlud¢d'. inquiriiig willi ilic Tiusl¢cs lu ili¢ ili&lLilics puliiicb (uid proccdui'cs
regarding compliance with law% and rcgulations and prevention and detection of fraud. inquiring whether the
Trustees have knowledge of any actual or suspected non-compliance with laws or regulations or
ollcscd fraud. in3P¢Gting thc charitics rcsulatory and Icsol corrcbpondcnc¢; and rcadins Board minut¢s.
We discussed identified laws and regulations, fraud risk factors and the need to remain alert among thc audit
The charity is subject to laws and rcgulations that directly affect the financial statcmcnts charity and financial
reporting lexislatinn. We a%se%4cd the exlenl of compliance with these laws and regulationg as part of our
procedures on the related financial staternent items, including assessing the financi411 statemcnt disclosures and
agrccing thcm to supporting documcntation wh¢n ncccssary.
The charity is subject to many other laws and regulations where the conscquences of non-compliance could
havc a material effect on amounts or disclosurcs in the financial statcments, for instance through the
imposition of fines or liligation. We idcntificd ihc following arcas as those most lik¢ly io hav¢ such an effect:
health and safety, anti-bribery, employment law. environmental law.
Auditing standards limit thc rcquircd audit proccdurcs to idcntify non-compliance with thcsc non-dircct laws
and regulations to inquiry of the Trustees and inspection of regulatory and legal correspondence, if any. These
limited procedures did not identify actual or suspected non- complian¢c.
We &issessed events or Londiiiuns ihai could indicare an incentive or pressure to comrnit fraud or provide an
opportunity to commit fraud. A£ required by auditing standards, we pertornied procedures to address the risk
of management override of controls. On this audit we do not bclicvc thcre is a fraud risk related to revenue
rccognition. Wc did nol idcnli fy any dddition<il fr41ud risks.
In response to risk of fraud, we also pcrfornied procedures including.. identifying journal entries to test based
on risk criteria and comparing thc idcntified entries to supporting docurnentation,. cvaluating the busincss
piiTri)¥e <iBn ific.qnt iiniiguul transa¢tions j ass¢sains ¥ÈbnitiFont ac¢ountins G)tiiiiutis fvi bid)" diid i155¢55111¥
the disclosures in the financial statements.
Owing to the inherent limitalions of an audit, there is an unavoidablc risk that wc may not hav¢ dctcctcd some
material misstatements in the financial statemcnts, even though wc have propcrly planncd and perfomied our
audit in accordance with auditing standards. For cxample, the furthcr removed non- complianc¢ with laws and
regulations { irregularitics) is from the events and transaction% reflected in the fin2ncial statements, the less
likely the inherently limited procedures required by auditing standards would identify it.
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Lenadoon Community Forum
In addition, as with any audit, there remains a highei risk of non-detection of irregularities, as these may
involve Collusion. forgery, intentional omissions, misrepresentations, or the override of internal controls. We
are not responsible for preventing non-compliance and cannot be expected to detect non- compliance with all
laws and regulations.
A further description of our responsibilities for the audit of the accounts is located on the Financial Reporting
Council's websit¢ at: http:Ilwww.frc.ors.uklauditors rcsponsibiliti¢s. This d¢scription fomis part of our
auditor's rcport,
The purpose of our Audit work and to whom we owe our responsibllities
This report is made solely to the chanrable company's members. as a body. in accordance with Chapier 3 of
Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the
charitable company's members those matters we arc required to state to tem in an auditors, report and for no
othcr purposc. To thc fullcst cxtcnt pcrmittcd by law. wc dv not dLLCPt or dSSUIIIC i-c5puiisibility to aiiyonc
othcr than the charitable company and the charitable company's members as a body, for our audit work, for this
report, or for the opinions we have forn)ed.
Richard Meclay FCA (Senlor Statutory Audltor)
For and on behalf of Mecreery Turkington Stockman LTD
l Lanyon Quay
BELFAST
BTI 3LG
Chartered Accountants
20th September 2023
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Lenadoon Communlty Forum
Statement of Financial Actlvities (Including Summary Income and Expenditure Account)
for the year ended 31 March 2023
Unrestrlcted Restrlcted
Funds
Funds
Total
Total
2023
2023
2023
2022
Income from:
Charitabl¢ activities
Notes
611,038 611,038
567.320
Total Incomlng resources
611.038 611,038
567,320
Exp¢nditurc on:
Charitable activiti¢s
(504,048)(504,048)
(492,807)
Total resources expended
(504,048)(504,048)
(492,807)
Nel Incunie befvre transferb
106,990 106,990
74,513
Net Incomlng resources
106,990 106,990
74,513
Fund balances brought fonvard
124,571 124,571
50.058
Fund balances carried forivard
211,£61 211,561
124,571
All uf ihe above results are derived from continuing gains and losses recogniscd in
the year are included above.
The notes on pages 13 to 20 form an inte2ral part of these financial statements.
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Lenadoon Community Forum
Balance sheet
as at 31 March 2023
2023
2022
Notes
Fixed assets
Tangible assets
11,946
14,933
Current assets
Cash at bank and in hand
221,115
126,138
221,115
126,138
Creditors: Amounts falllng
due within one year
( I,-$00)
(16,500)
Net eurrent assets
219,615
109,638
Nct aJJ¢tJ
231,561
124,571
Capital and reserves
RLstricted funds
231.561
124.571
Total funds
231.561
124.571
The financial statements were approved by the Directors on 20 September 2023 and signed and approved for
issue on its behalf by
Michael Doherty
Director
The notes on pages 13 to 20 form an Integral part of these financiAI statements.
Pagell

Lenadoon Community Forum
Cash flow statement
for the year ended 31 March 2023
2023
2022
Net income l (expenditure) for the year
Dcprcciation
(Decrease) in creditors
106.990
2,987
(15,000)
74,-$13
3,733
15,000
Net cash Inflow from operating activities
94,977
93.246
Cash floiv statement
Net cash inflow from operating activiti¢s
94.977
93,246
Cash flow from Investing actlvltles
Payments to acquirc langiblc fixcd asscts
Increase in cash in the year
(16,020)
94.977
77,226
Reconclllatlon of net cash flow to movcmcnt in net funds
Increase in cash in the year
Crd$h and ¢4sh equivolcntj at l April 2022
Cash and cash equlvalents at 31 March 2023
94.977
126.138
77,226
41S,912
221,115
126,138
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Lenadoon Community Forum
Notes to the financial statements
for the year ended 31 March 2023
Accounting policies
Company information
Lenadoon Community Forum is a Company limited by guarantee, registered in Northern Ireland. The
address of the registered offic¢ is 41 c Suffolk Road, BelfdSt, BT I19PE.
Accounting convention
The accounts havc bccn preparcd in accordanc¢ with the charity's Memorandum and Articl¢s of
Association, the Companies Act 2006 and"Accounting and Reporting by Lharitics.. Statement of
Recommended Practice applicable to charities preparing their accounts in accordance with the Financial
Rcporting Standard applicable in Ihc UK and R¢publi¢ of Ireland published in October 2019 The
chanty is a Public ljenefit Entity as defined by FRS 102.
The r)nancial sldtements are prepared in sterling, which is the functional currency of the company.
Monctary amounts in these financial statcmcnts arc rounded to the nearest £.
1.2. Resources expended
All expenditiire 14 accounted for on an accrualg ba8is.
Expenditurc is recognised wherc thcre is a Icgal or constructive obligation to make paymcnt5 to third
partie%, it is probablc that the Settlement will be required. and the amount of thc obligation can be
measured reliably.
Ineomlng r¢$our¢¢s
Income is recognised when the charity is Icgally cntitlcd to it aftcr any pcrfomiance conditions have
been met. the amounts can be measured reliably. and il is probable that income will be received.
Cash donations (irc rc¢ognibcd on rci¢ipt. Othcr dvii&ltivns iirv r¢¥vgIiis¢d unLe the Lh£irity hilb been
notificd of thc donation, unlcss perfomiance conditions require defe￿3] of the amount. Income tax
recovcrable in rclation to donations r¢ceived under Gift Aid or deeds of covenant is r¢cognised at the
time of the donation.
Legacies are recogniscd on reccipt or othenvise if the charity has bccn notificd of an impending
distribution, th¢ amount is known, and rec¢ipt is expcctcd. If th¢ amount is not known, th¢ legacy is
tr¢¢iled ds a contingent asset.
Investment income As recognised onc¢ the income and been declared and notified to bank accounts.
1.4. Tangible fixed assets and depreciation
Dcpreciation is provided at rates Calculated to write off the cost less residual value of each asset over its
exp¢ct¢d useful life, as follows:
Fixtures, fittings
and equipment
200/0 reducing b21ance
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Lenadoon Communfity Forum
Notes to the financifdl statements
for the year ended 31 March 2023
conlinued
At cach reporting period end date. the Company reviews th¢ carrying amounts of its tangible assets to
detern]ine whether there is any Indication that those assets have sutTcred an impairnicnt loss. It-any such
indication cxists, the recoverable amount of thc assct is estimated in order lo detemiinc thc extent of th¢
impainncnt loss (if any). Whcr¢ it is not possible to estimate the recovcrablc amount of an individual
dSSft, Ihc So¢i¢ly csliiiiiiles the r¢Lovcr(Ibl¢ dinounl uf Ihe Ldsh-g¢nerdcing unli io which ihe assei
belongs.
Recoverable amount is the higher of fair value less costs to scll and value in usc. In asscssing value in
use, the estim&itcd futur¢ cash flows arL disLountcd to thcir present valuc using a prc-tax discounl rat¢
that reflects currcnl market assessments of the time value of mon¢y and the risks spccific to the asset for
which the cstlmatcs of future cash flows have not been adjusted.
If thc r¢covcrablc amount of an asb¢t (or cash-generaling unit) is cstimaled to be l¢ss than its Cdrrying
amount, th¢ carrying amounl of the asset (or cash-generating unit) is reduced to its recoverable amount.
An impainnent loss Is recognised immcdiatcly in protit and loss. unlcss thc rclcvant asset is carried at a
revalued amount. in which case the impaimient loss is trcalcd as a rcvaluation dccrease.
1.5. Cash at bank and In hand
Cash dnd cash equivalents include cash in hand, deposits held at call with banks. other short-tcrm
liquid iiivcsliiiciitb willi Uiigili<il iiiiiluiili¥s uf Ilire¢ Iiiuiiilis or less, bank overdrafts. Bank
overdrafts are shown within bo￿owingS in current liabilities.
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Lenadoon Community Forum
Notes to the financial statements
for the year ended 31 March 2023
continued
1.6. Financial Instruments
The charity has elected to apply the provisions of Section I I 'Basic Financial Instrurnents. and Section
12 '0ther Financial Instruments Issues, of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to
the contractual provisions of the instrument.
Financial assets and liabilities are offset, with thc net amounts presented in the financial statements,
when thcrc is a Icgally enforceable right to set off the recognised amounls and there is an intention to
settle on a n¢1 basis or tl) rcalisc thc ass¢t and scttlc thc liability siinultuncoubly.
Ilasic finanelal assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at
transaction price including transaction costs and arc subscqucntly carricd at amortiscd cost using the
cffcctivc intereil mctho(l iinles% the ArrAngement conslLtLltes a financing transaction, whcrc the
transaction is mcasurcd al the prcscnt value of thc future reccipts discounted at a mark¢t rate of interest.
Financial assets classified as receivablc wiihin onc year are not amortised.
Baslc financial liabllltles
Basic financial liabilities. including creditors and bank loans are initially recognised at transaction price
uiIIcs5 lh¢ drrtingenieni Lullslilutets d financing transaction, wherc the debt instrument Is measured al the
present value of the futurc paymcnts discounted at a market rate of interest. Financial liabilities
classificd as payablc wiihin one year ar¢ not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or scrviccs that huvc bccn acquircd in thc ordinary
course of operations from suppliers. Arnounts payable are classified as current liabilities if payment is
duc within onc ycar or less. If not, they are presented as non-current liabilities. Tradc creditors are
recogniscd initially at transaction price and siibgeqiiently measured at amortiscd cost using the cffcctivc
intcrcsl mLLhod.
1.7. Equity instruments
Income recognltlon
Equity instruments issued by th¢ Company are recorded at the proceeds received, net of direct issue
costs. Dividends payable on equity instruments are rccognised as liabilities once they are no longer at
the discretion of the Company.
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Lenadoon Community Forum
Notes to the financial statements
for the year ended 31 March 2023
continued
1.8. Provisions
Provisions are recognised when the Company has a legal or constructive present obligation as a result of
a past event, it is probable that the Company will be required to settle that obligation and a reliable
estimate can be made of the amounl of the obligation.
The amount recognised as a provision is the best estimate of the consideration required to settle the
present obligation at the reporting end date, taking into account the risks and unccrtainties surrounding
the oblisation.
Whcre thc effect of th¢ timc value of moncy is material, the amount expected to be required to scttle the
ohl igalion ]% rLcognisL(l ¢lt pre4enl valiie. When a prnvi%inn in meA%Lire(l Ai present valiie the unwinding
of the discount is rccognised as a finance cost in profit and loss in th¢ p¢riod it ariscs.
1.9. Government grants
Governmeni grants are recogniscd at the fair value of the assel received or reLeivable when there is
reasonable assurance that the grant conLlitii)n% will be met and the 8rant4 will he received.
A grant that speiifies performance conditions is recognised in income whcn thc pcrfonnance conditions
arc mct. Wherc a grant docs not specify perfomiance conditions it is recognised in income when the
proceeds are received or receivable. A grant rcccivcd bcforc the recognition criteria are satisfied is
recogniscd as a liubility.
1.10. Employee benefits
The costs of short-tern] cmployee benefits ar¢ recognised as a liability and an expense. unlcs5 those
¥0sls are required to be recognised as part of the cost of stock or fixed assets.
The cost of any unused holiday entitlement is rccognised in the period in which the employee's s¢rvir¢s
arc rcccivcd.
Temiination benefits are recognised immediately as an expense when the Company is demonstrably
¢ommitted to t¢rniinotc th¢ Cmplowicnt of on cmploycc or to providc tcriiiiniltion beiicfiis.
Employees
(including the Directors) during the year were..
Employment costs
2023
2022
Wages and salaries
346,248
341,140
There were no employees earning over £60,000 in the two years ended 31 March 2023.
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Lenadoon Community Forum
Notes to the financffial $t¥4tements
for the year ended 31 March 2023
continued
Unrestrlcted Re$tricted
2023
2U23
Total
2023
Total
2022
3. Tolal In¢vffle recelved
DFC
PHA
v.s.s.
Sundry income
BHSLI"
Upper Springfield Development Trust
SRRP
BCC
Community Foundation
Holy Trinity
NIHE
Hcnry Smith
Donnant Funcl
Falls Worncns Centre
Halifax Foundation
103,898
172,243
126,438
21.806
30.154
10,226
15,000
12,379
103,898
172.243
126,438
21.806
30,154
10.226
15.000
12,379
107.740
152,850
118.648
28,526
46.652
13,022
14.500
6,457
49.425
29,500
37,9.5
5,000
38,000
33,33?
5,000
38.000
33.332
3,500
3,500
611.038
611.038
567.320
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Lenadoon Community Forum
Notes to the financial statements
for the year ended 31 March 2023
continued
Unrestricted Restricted Total
2023
2023
2023
Total
2022
Total resources expended
Wages and salaries
Si(irr tr(iiniii
Rent and utilities
Insurance
Repairs and maintenance
Stationary. postage, telcphone and equipment
Community magazin¢
Programme costs
Audit
Bank charges
Amountb rclurncd to funder
General exp¢nses
Donations
Depreciation
346,248 346,248
2,731
2,731
30.629
30.629
6,075
6,075
2,015
2,015
31.243
31.243
8,352
8,352
67,931
67.931
1,633
1.633
341,140
660
33.607
6.356
2,251
15.424
7.588
71.551
1,513
3.930
1,537
2.400
3,733
1.295
1.800
2,986
1,295
1.800
2,986
504.048 504.048
492.807
Taxation
No liability to UK corporation tax arises on ordinary activities for the year. The Company is a
rcgistcrcd charity .
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Lenadoon Communlty Forum
Notes to the financial statements
for the year ended 31 March 2023
continued
Fixtures,
rittings and
equipment
Tangible fixed assets
Total
Cost
At l April 2022
At 31 March 2023
26,877
26,877
26,877
26,877
Depreciation
At l April 2022
Cli¢irge fur ihe yedr
11.945
2,986
11.945
2,986
At 31 March 2023
14.931
14,931
Net book values
At 31 March 2023
11,946
11,946
At 31 Mar¢h ?022
14,932
14,932
Credirors: amounts falllng due
within one year
2023
2U22
Loans
Accruals and dcf¢rred income
15,000
1,500
1,500
1.500
10.500
Restrlcted
reserve
Statement of funds
account
Total
Total reserves at l April 2022
Total income for the ycar
Total expenditure for the year
Total reserves at 31 March 2023
124,571
124,571
61 1.038
611,038
(504,048) (504,048)
231,561
231,561
The general reserve represents the free funds of the charity which are not dcsignated for particular
purposes.
Th¢ restricted reserve funds represent the funds held by the charity that have restrictions on use.
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Lenadoon Community Forum
Notes to the financial statements
for the year ended 31 March 2023
continued
Restricted
Analysis of net assets between funds
reserve
fund
Total
Fund Balances at 31 March 2023
represented by:
Tangible fixed assets
Current assets
Current liabiltties
11.946
221,115
(1,500)
11,946
221,115
(1,500)
Total net assets
231,561
231,561
ThL ¥Liicfiil rcscrvc Icprcseiits Ilie fr¢¢ funds uf (he Lharity which are not designated for particular
purp05CS.
Thc rcstricted reserve funds represent the funds held by thc charity that hav¢ r¢strictions on usc.
Page 20