Registration number N1605096
Lenadoon Community Forum
Company limited by guarantee
Annual, report and financial statements
for the year ended 31 March 2025

Lenadoon Community Forum
Contents
Page
Directors, report
Aiiditors, report
Statement of Financial Activities
10
Balance sheet
11
Cash flow statcment
12
Notcs to the financial statcmcnts
13-20

Lenadoon Community Forum
Directors, Report
for the year ended 31 March 2025
The Directors present their report with the auditcd financial statcments for the year ended 31 March 2025.
The accounts have been prepared in accordance with the accounting policies set out in note I to the accounts
and comply with the charity's Memorandum and Articles of Association, the Companies Act 2006 and
'Accounting and Reporting by Charities.. Statement of Re¢on]mended Pr1( Ctice applicable to charilies
preparing Ihcir accounls in accordance with thc Financial Reporting Standard applicable in the UK and
Republic of Ireland published in October 2019"
Reference and Administrative Information
Cliill-ity Namc..
Lenadoon Community Foi'um
Charity Regi%tration nuinbcr-
XR60513
Company Rcgyistralion nuiJ)ber.' Nl 6050()6
Registered Office: Glen Community Complcx,41 c Suffolk Road, Bclfast, BTI19PE
Business Address- Glcn Cominiinity Complex,4 Ic Suffolk Road, Belfast, BTI19PE
Directors
Michael Doherty (Chairpcrson)
Tiin Smith (Vicc ChJirpcrson)
Dcirdrc McKcamcy (Sccrctdry)
Pciul Niblock (Trcusurci.)
Glen Philips (Dircctor)
Audltors
Mccrecry Turkinglon Stockman LTD, l Lanyon Quay, Belfast, BTI 3LG
Bankers
First Trust Bank Ltd, University Road , Belfast
Bank of IrL'ldnd, 202 And¢rtrionstown Rd, Bclfast
Page I

Lenadoon Community Forum
Dlrectors, Report
for the year ended 31 March 2025
Structure, Governance and Management
Governing Document
The organisation is a charitable company limiled by guarantee, incorporatcd on 12 Novcmber 2010 and was
rcgistcrcd as a charity in 1992. Thc compaiiy was cstablishcd under a Memorandum of Association which
established the objccts and powers of the charitable coinpany and is govcrncd under its Articles of
Association. In the event of thc company being wound up meinbers are required to contribute an amount not
exceeding £1.
Recruitment and Appointment of Directors
The Directors of the company are also charity trustees for thc purposes of charity law. Undcr the requirements
of the Meinorandum and Articles of Association the Directors hold office until thc next Annual General
Mecting and are eligible for re-election.
Individuals are invited lo serve as Dircctors on the basis of their abilitics and background so as lo achieve a
balancc bclwccn those fi'om Ilic bLisincss, voluntary and charity scctors.
Directors Induction and Training
The Dircclors have conducted a review of the major risks to which thc charity is cxposcd. Whcrc appropriatc,
systcms or proccdurcs have bccn cstablishcd to mitigatc thc risks thc ch¥irity faccs. Intcrnal control risks are
miniiniscd by Ihc implcmcntation of proccdurcs for auihorisation of all transactions and projccls. Procedures
arc in placc to cnsiirc compl iancc with hcL11th and safcty of staff, voliintccr5, clicnts and visiloi's to th¢
prciniscs. These procedures are periodi¢£illy reviewed to ensure that they continue lo meet the needs of the
charily.
Organisational Structure
At present Lenadoon Commiinity Forum has 5 Directors who mcct rcgularly and arc rcsponsiblc for the
stratcgic dircction and policy of thc charity.
A schemc of dclcgation is in place and day to day rcsponsibility for the provision of the services rest with the
Strategic Development Co-ordinator and Project Co-ordinators.
Page 2

Lenadoon Community Forum
Directors, Report
for the year ended 31 March 2025
Objectives and Activities
The Lcnadoon Community Forum will work towards creating a stable, secure. confidcnt commiinity in
Lenadoon. The objective of the company shall be to promote the benefit of the inhabitants of the Lenadoon
estate and its ncighbourhood by associating together with said inhabitants and the local authoritics, voluntary
and other organisations in a common effort to provide or sccure the provision of social services, educational
and recreational facilities for all sections of thc community i.e. youth, elderly people with special needs or
who are disabled. womcn, men, children, the unemployed and other dis<idvantaged groups within the area in
the intci'cst of social wclfarc.
Achievements and Performance
The P¢lSt twelvc months saw (In in¢r¢asc in the number of rcfcrrals to the Foruin's Cominui)ily CounsL'llii)g
Project. Unfortunatcly, this rcsulted in an increase in our waiting list. FullowingT the reslrucluring of thc
Service. dclivcry is morc cfficient. FundingF froin the Dormant Accounts Fund. Heniy Smith, City Council,
BHSCT, PHA and V.S.S. has ensurcd we arc (Iblc to rcspond to thc nccd. Unfortunately the Mental Health
Fund Grant came to an end and Dormant Accounts is due to cnd in 2025. We got a years extension of the
Henry Smith Grant. We also losi the Tend¢r foi. thc Sclf Harm Initiative.
Th¢ Forum Staff tcam providcd invaluable assistance to the Membcr Groups of Ihc Forum who requcstcd it.
Our Training for Employment Project delivcrcd accreditcd courses and qualifications to individuals. We were
only ablc to offer a grcatly reduccd number of classes. Funding from these classes came from SRRP, NEHE
and B.C.C. W¢ wcrc gyl<id lo sccurc thc funding from thc City Coiincil which cnsiircd classcs for thrcc yc(Irs.
Thc Council's Cap<i¢ily CJraiit hcls b¢cn invaluable, in tcrins facilitating thc Consultations dnd Co-ordination of
thc Forunis ncw Pcoplcs Plaii - Making Lifc Bcttcr in Lcnddoon.
Our Coinmunity Counsclling Projcct dclivcrcd ovcr 5,000 individual counscllingy scssions to individuals
refcrrcd to thc Projcct. Wc continucd to dclivcr on Scrvicc Lcvel AgrcLmcnts from PFIA, BFISCT and V.S.S.
Wc rcstnicturccl thc Wcckcnd Intcrvcntion S¢rvi¢c, and thi.4 rcsiiliLd in a(Iditional clicnts bcing sccn on
Saturdays and Sundays. Our Sclf Harm Intcrvcntion Progyrammc saw an incrcasc in rcfcrrals bLIt wc lost the
Tcndcr at thc cnd of the year. We were successful in OLir Tcndcr to B.H.S.C.T. for thc Talking Therapies Hub,
however the level of funding from the Trust was rcduccd again as a rcsult of the Tender. We have concerns in
relation to our Contracts with BHSCT for thc Hub refcrrals as this funding has decreased dramatically tliis
Past thi'ee years. We anticipate that V.S.S. and PHA will both go out to Tender and this could affcct our
Future Funding.
The Development Team oversaw a nuinber of local Ncw Build Developments and planned Programmes of
Improvement Work. They also handled scorcs of housing and environmental complaints ancl queries. Thc
staff organised and facilitated bi-monthly mcctings of LCFS Member Groups in the Glen Community
Complex and also Ihc Lcnadoon Housing, Environmental and Community Safety Network Mcctings which
werc hcld in SRRP. Mcctings wcrc organised ic nd facilitilted by the Devclopincnt tcam for local rcsidcnts and
community groups around proposcd Housing and Enviroiiinental Schemcs and Initiativcs in thc Glcn
Complcx. Work eventually concluded on a new Housing Developinent on thc Old Scrapyard Site on tl}¢
Suffolk Road. Following the dcmolition of the flats at Corrib Avenue, work started on the construction of new
homes. We also facilitated meetings of the Cross Sectoral Woodboume Working Group and work began on
the Woodboume Environmental Scheme.
A largc part of our time over the past 12 months was spent on facilitating door to door, focus groups and
Consultations with all relcvant stakeholders in the development of thc ncw Arca 5 year Plan - Making Life
Bcttcr in Lenadoon.
Page 3

Lenadoon Community Forum
Directors, Report
for the year ended 31 March 2025
The Directors of Lenadoon Community Forum met on a bi-monthly basis to oversee the implementation and
delivery of the Forum's strategic priorities. The Direclors are indebled to our funders (Ind Pilrticular
Department for Communities, SRRP, PHA, BHSCT, City Council, V.S.S, Henry Sinith and Halifax
Foundalion. The Trading Surplus from SRRP enabled us to kccp thc Training and Education Courses going,
donations to Meinber Gi'oups and ensured that local residcnts received a free copy of our Community
Magazine evely quarter. A word of cknowledgement to our Member Groups whose volunteers worked over
thc past 12 months to iinpi'ovc thc quality of life for local pcoplc.
Financial Review
Duc to Ihc hugc dcmand for our Scrviccs thc Fonjm has had to mcct additional ¢1nd increasing costs. Thc
Foriim's Dii'ectors and Projcct Co-ordinators will nieL't in thL inLoining yLar to addi'cbs this issuL. We are
concerned about the Forums financial position aftcr March 2025.
Princlpal Fundlng Sources
The principal sources of funding were DFC, PHA, BCC, SRRP, BHSCT, V.S.S., Dormant Accounts and the
Henry Smith Charitiible Trust.
Investment policy
Any surplus fuiids arc Iranbf¢rrc(l into short Icrm Siivings accolints for invcstmcnt. Wc will rcquirc these in thc
financial year 2025126 as our funding from Hcnry Siniih and Doi-lnant Accoiinls comcs to an cnd.
Reserves Policy
Thc Directors rctain funds in thc charity in order to provide sufficicnt working capital to facilitate the ongoing
activities. Thc target for unrcstrictcd fund rcscrves is six monihs support costs.
Volunteers
The charity is appreciative of the efforts of its volunteers who are involved in scrvicc provision.
Page 4

Lenadoon Community Forum
Directors, Report
for the year ended 31 March 2025
Statement of Directors, Responsibilities
Thc directoi's are respoiisible for preparing the Dircctors Repoit and the fin(incial statements in accoi'dance
with applicablc law and United Kingdom Accounting Standards (United Kingdom Generally Acceptcd
Accounting Practicc).
Company law requires the directors to prepare financial statemcnts for each financial year, which give a true
and fair view of thc stat¢ of affairs of the company and of the incoming resources and application of
resourccs, includtng the income and expenditure, of thc charitable company for the year. In preparing those
financial statcmcnts thc directors are required to:
select suitable accounting policies and then apply them consistently;
observe the methods and principles in thc Charltics SORP.
make judgments and estimates that are rcasonablc ancl prudent;
statc whcihcr applilablc UK Accoiinling Standards havc bccn followed, subject to any material dcpartures
disclosed and explaincd in Ili¢ fin(Iiicial st¢ltcincnts'
PI'CP1c rc Ihc financial stalenicnls on thc going conccrn basis unless it is inappropriatc to presume that the
coinpany will continuc in opci'alion.
The dircctors are rcsponsiblc for keeping proper accounting records which disclose with reasonablc accuracy
at any liinc thc financial position of tlic compuny and to cnablc thcm to cnsure that the financial stateincnls
comply with Ihc Cumpdn ics Act 2006. Thcy arc also rcsponsiblc foi. safcgFu<ircling7 thc ilSSCts of Ilic coinpany
and hcncc for t<iking rcasonable steps for the prevenlion <ind dclcclion of fraud and other irregularities.
Aiiditors
Thc auditors are deemed to be reappointed in accordance with Section 487(2) of the Companics Act 2006.
Each of thc trustccs has confirnicd that thcrc is no inforniation of which thcy are aware wliich is rclcvant to
thc iiiidit, but of which thc auditor is is unaware. Thcy havc furthcr confii'nicd that Iliey hav¢ tiikcn appi'opriate
steps to idcntify siich rclcvant infonnation and to establish that Ihc auditor is awarL of such informc1tion.
This report was approved by the Board on 4 September 2025
Michacl Doherty
Dircctor
Page 5

Lenadoon Community Forum
Independent auditors, report to the members of
Lenadoon Coxnmunity Foru
Opinion
We have audited thc financial stateinents of Lenadoon Community Forum for the year ended 31 March 2025
which comprise the Statement of Financial Activities , the Balance Sheet, the Cash Flow Statement and notes
to the financial stateinents, includlng significant accounting policies.The financial reporting framework that
has bccn applied in tlieir preparation is applicablc law and Uiiiteil Kingdom Accoiinting Standards, including
Financial Rcporting Standill-d 102 The Financial Rcporting Standard applic<ible in the UK (Ind Republic of
Ireland (Uniteil King(loin Generally Accepted Accounting Practicc).
In our opinion, the financial slatcmcnts..
give a truc aiid fair view of the state of ihe charitable conipany's aff(iirs as at 31 March 2025 and of its
incoming rcsourLes ancl applic<ltion of i'esources, foi- the Year then elided.
have bccn properly preparcd in accordancc with United Kingdom Gcncrally Accepted Accounting Practice.
and
have been preparcd in accordancc with the requirements of the Companies Act 2006.
Basis for opinion
We conduclcd our audit in accordance with International Standards on Auditing (UK) (ISAS (UK)) and
applicable law. Our responsibilities undcr those standards are further describcd in Ihc Auditor's responbibilities
for Ihc audit of the financial statemcnts scction of our rcport. We are indcpendcnt of the charity in accordance
with Ihc cthic<il rcquircments that arc relcvaiil to our audit of Ihc fincincitil st¢ltcincnts in the UK, includiiig the
FRC'S Ethical Slcincliird, and wc havc fulfillcd our othcr clhical rcsponsibilitics in accoi'dcincc with thcsc
rcqliircmenls. Wc bLlicvc thilt tlic ¥iudit cvidLncc wc havc obtainLd is sufficiLnt and appropri(Itc to providc a
b¢lSiS for our opinion.
Conclusions relating to going concern
In auditing Ihc financial stalcincnls, wc havc conclLiil¢d that thc trLlStccs' usc of thc going concern basis of
accouiiling in thc pi'cparation of thc financial slatcmcnts IS ilPPI'opriatc.
BasLd on thc work wc havc pcrformcd, wc havc not idLntificd any Inalcrial Lincertaintics relating to evcnts or
conditions that, individually or collcctivcly, may cast significant doubt on thc charitable coinpany's ability to
continuc as a going concern for a period of at least twclvc months from when the financial statements are
authoriscd for issue.
Howcvcr, as wc cannot Pl'CLIiLt all futui'e events ol. conditions and as subscqucnt cvenls Inay result in oiitcoines
thclt (ire inconsistcnl with j Lidgcmcnls that were reasonablc at Ihc timc Ihcy wcrc madc, thc abscnLC of i'L'ferLnce
to a material iinccrtainty in this auditor's rcport is not a guardntc¢ that thc Company will continuc in operatioii.
Our responsibilities and Ihc rcsponsibilitics of thc trustees with rebpect to going conccrn arc dcscribcd in thc
relevant sections of this report.
Other information
The other information compriscs the infonnation included in th¢ anniial report, othcr than thc accounts and our
audilors report thcreon. Thc tnistccs arc rcsponsible for the other infom]iTrtion. Our opinion on thc accounts
does not cover the other information and wc do not express any forin of ic ssurancc conclusion thcrcon.
In LonneLtion with our audit of the accounts, our rcsponsibility is to rcad the other information and, in doing
so, consider whether the other information is materially inconsistent with the accounts or our knowledge
obtaincd in the audit or otherwise appears to be niaterially misstated. If we identify such material
inconsistcncies or apparent material misstatemcnts, we arc rcquired to delennine whether there is a material
misstatcmcnt in the accounts or a material misstatement of thc other infonnation. If, based on the work we
have performcd, wc conclude that there is a matcrial misstatement of this other infomiation, we are required to
report that fact.
We have nothing to report in this regard.
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Lenadoon Community Forum
Independent auditors, report to the members of Lenadoon Community Forum continued
Opinions on other matters prescribed by the Companies Act 2006
In oiir opinion, based on the work undertaken in the course of our audit-
the infomiation given in the tnistees, Report, which includes thc directors, i'eport prepared for th¢ piirposes of
company law, for the financial year for which the financial statements are prepared is consistent with the
financial statements; and
the directors, report included within the trustees, report has been prepared in accordance with applicable legal
requirements.
Matters on which we are requlred to report by exception
In Ihc light of the kiiowlcdge aiiduiiderstanding of tlie chai-itable coinpany and its environment obtained in the
coiirse of the audit, wc have not identified Inatei'icil rnisstatements in the dircctors, report included within the
tnistees, report.
We have nothing to report in rcspcct of the following matters in relalion to which the
Companies Act 2006 requires us to report to you if, in our opinion..
adequat¢ ciccounling rccords havc not bccn kcpt, or rctiims adcquate for our
au(Iit have not b¢¢n rcccivcd fi'oni brcinchcs not visitcd by us; or
tlic financial statcincnts are not in cigrccmcnt with thc accounting records and
returns; or
certain disclosures of trustCCSji rcmuncration spccified by law are not madc; and
we have not rcccivcd all the inforniation and explanations wc require for our
audit,
Responsibllltles of trustees
As explciin¢d Inorc fully in Ihc Slatcinent of trustccs, Rcsponsibilitics, thc tnistccs, who arc also thc Dircctors
of the Lhcirity for th¢ piirp05c of coinpany law, Jrc rcsponsiblc for the preparation of IIIL. accouiits cind for bcing
satisficd that Ihcy givc a truc and fair view, and for such intcrnal control as Ihc coniinittee Ilctenninc is
necessary lo enable the preparation of a¢¢ountS that arc frcc from malcrial misstalcmcnt, whcthcr due to fraud
or error.
In preparing thc accounts, thc Irustccs arc rcsponsiblc for asscssing the chcirity's ability to continiic as a going
conLCI'n, dibclobing, as applicablc, mattcrs rclatcd to going conccin and using the going concei-n basis of
accounting unless tlie trustecs ciihcr inlcnd to liquidatc Ihc chai-ily or to cease opei'ations, or have no realistic
altcrnative but to do so.
Auditor's responsibilities for the audit of the financial statements
Our objcctivcs arc to obtain reasonable assui'ance about wheth¢i' the financial slatcmcnls as a wholc ai-c frce
from matcrial misstalcmcnt, wlicthLr cluc to fraud or eiTor, and to issue an auditor's report that includcs our
opinion. Reasonable assurancc is a high Icvcl of assurance, but is not a guarantee th<1t an audit conductcd in
accordance with ISAS (UK) will always dctccl a matcrial misstatement when it exists. Misstatements can arise
from fraud or error and arc considcrcd material if, individually or in the aggregate, they Could reasonably be
expected to influence the economic decisions of users takcn on the basis of these financial statements.
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Lenadoon Community Forum
Extent to Ivhich the audit was capable of detecting irregularities, Including fraud
Irrcgularilies, including fi-aud, are iiistances of non-compliance with laws and regiilations. Wc design
procedurcs in linc with our responsibilities, outlined abov¢, to detect Inaterial misstatements in respcct of
irregularitics, including fraud. The extent to which our procedures are c(Ipable of detecting irregiilarities,
including fraud is detailed bclow..
We idcnlifi¢d the cireas of laws and regiilations that could reasonably bc cxpectcd to havc a material effect on
thc financial statements and risks of matei'i(Il misstateinent diie to fraiid, using our undcrstanding of the entity's
industry, regulatory cnvirorllneiit ancl other exteinal factorb (Ind inquiiy with the Triistees. In addition, our risk
assessment proccdurcs Included.. inquiring with thc Trustees as to the ¢h(Irities policies and procedures
regarding compliance with laws and rcgulations and prevention and dctection of fraud; inquiring whether the
Trustees have knowledge of any actual or suspected non-compliancc with laws or regulations or
allcgcd fraud; inspecting the charities regulatory and legal correspondence. and reading Board minutes.
We discussed idcntificd laws and regulations, frdud risk factors and the need to remain alert among the audit
team.
Thc ch(Irity is subject to laws and regulations that directly affect the financial statcments charity and financial
reporting Icgisl(Ition. We assessed the extent of coinpliance with these laws and rcgulations as part of our
proccclures on tlie rclalccl fiiiclllcicil stcltcincnt itcmts, incliiding assessing the financial statement disclosures and
agrccing them to supporting doiuinLnt(Ition whLn ncccssary.
The charity is subject lo many olhcr laws and rcgulations whcrc the conscqucnces of non-compliancc could
liavc a materi(Il effecl on amounts or disclosures in the financial slatcments, for instancc IhrougFh the
iniposilion of fincs or litlgY¢ltion. Wc idcntificd the following arcas as those most likcly to havc such an ¢ffcct'.
hcalth and safcty, anti-bribcry, employment law, environmcntal law.
Auditing sland¢irds limit the required audit proccdures to identify non-conipliancc with these non-dircct laws
aiid rcgiilations to inquiry of ihc Trustccs and inspcction of rcgrLilalory and Icgal corrcspot)dcncc, if ic ny. Tllcse
liinitcd procedures did not idcntify actual or suspcctcd non- coinpliancc.
Wc asscsscd eveiils oi. condilions that could indicatc an inccntivc or prc55111-C to coinmit fraud or providc an
opportunity to cointnil fi'aud. As required by auiliting stan(lards, wc pcrfoi'mcd proccdiircs to addrcss thc i'isk
of managcmcnt ovcrri(IL of conli'ols. On this audit we do iiot bclieve thci'e is a fL'aud risk rclatcd to rcvcnuc
recognition. Wc did not idcntify any additional fraud risks.
In response to risk of fraud, we also pcrformcd procedures including.. identifying journal entries to test based
on risk criteria and comparing thc idcntificd cntrics to supporting documentation. evaluating the business
purpose of significant uniisual transactions- asscssing significant accounting estimates for bias. and assessing
the disclosures in the financial statements.
Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some
malcrial misstatements in the findti¢ial statements, even though we have properly planncd and pcrfomicd our
audit in accordancc with auditing standards. For example, the further removed non- compliance with laws and
regulalions (irrcgularitics) is from the events and transactions reflected in the financial statemcnts, the less
likely the inherently limitcd procedures required by auditing standards would identify it.
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Lenadoon Community Forum
In addition, as with any audit, there remains a higher risk of non-detection of irregularitics, as these may
involve collusion, forgery, intentional oinissions, misrepre5ent(Ilions, or the override of intcmal controls. We
arc not responsible foi- preventing non-compliancc and cannot be expected to delect non- compliance wilh (Ill
laws and regulations.
A further description of our responsibilities for the audit of the accounts is located on the Financial Reporting
Council's website at.. http'.//www.frc.org.uk/auditors responsibilitics. This description fonns part of our
auditor's report.
The purpose of our audit work and to whom we oTrve our responsibilities
This report is made solely lo the charitable company's mernbers, as a body, in accordance with Chapter 3 of
Part 16 of the Companies Act 2006. Our auclit work has been undertaken so that we mlght state to the
charitable coinpany's members those matters we are required to state to tem in an auditors, rcport and for no
other puipose. To the fullest extent pcnnittecl by law, we do not (Iccept Ol. ¢1ssume responsibil ity to anyone
other than thc charitable coinp(Iny and the charilablc conipany's nicinbLI-s as a bucly, for our 1( udit work, foi. this
report, or for the opinions we have foi-med.
Richard Mcclay FCA (Senior Statutory Auditor)
For and on beh#lf of Mccreery Turkington Stockman LTD
Chartered Accountants
Registered Auditors
l Lanyon Quay
Belfast
BTI 3LG
4 September 2025
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Lenadoon Community Forum
Statement of Financial Activities (Including Summary Income and Expenditure Account)
for the year ended 31 March 2025
Unrestricted Restrlcted
Funds
Funds
Total
Total
2025
2025
2025
2024
Income from;
Charitable activities
Notes
533,936 533,936
681,903
Total incoming resources
533,936 533,936
681.903
Expenditure on:
Charitable activities
(437,394){437,394)
(459,904)
Total resources expended
(437,394)(437,394)
(459,904)
Net Income before trvdnsfers
96,542 96,542
221,999
Net incoming resources
96,542 96,542
221,999
Fund balances brought foiward
453,560 453,560
231,561
Fund balances carried forward
550,102 550,102
453,560
All of the above results) are derived from continuing gains and losses recognised in
the year ar¢ includcd above.
The notes on pages 13 to 20 form an integral part of these financial statements.
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Lenadoon Community Foru
Balance sheet
as at 31 March 2025
2025
2024
Notes
Fixed assets
Tangible assets
7,546
9,557
Current assets
Debtoi's
Cash at bank and in hand
528
548,748
445,503
549,276
445,503
Crcdltors: amounts falling
due Ivithin one year
(6,720)
(1,500)
Net current assets
542,556
444,003
Net assets
550,102
453,560
Capltal and reserves
Restricted funds
550.102
453,560
TotAI funds
550,102
453,560
The financial statcmcnts wcre appi'oved by thc Directors on 4 Scptcmbcr 2025 ancl signed and appi'oved for
issuc on its bchalf by
Michael Doherty
Director
The notes on pages 13 to 20 form an integral part of these financial statements.
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Lenadoon Community Forum
Cash flow statement
for the year ended 31 March 2025
2025
2024
Cash generated from operations
Net income / (expenditurc) foi. thc year
Depreciation
(Increase) in debtors
Increase in creditors
96,542
2,011
(528)
5,220
221,999
2,389
Net cash infloTrv from operating Activities
103,245
224,388
Cash floiv statement
Cash tlow from investing activities
Increase in cash in the year
103,245
224.388
Reconciliation of net cash tloiv to movement In net funds
Increase In cash In the year
Cash and cash equivalents at l Aprll 2024
Cash and cash equlvalents at 31 March 2025
103,245
445,503
224,388
221 115
548,748
445,503
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Lenadoon Community Forum
Notes to the financial statements
for the year ended 31 March 2025
Accounting policies
Company information
Lcnadoon Comtnunity Forum is a Company limited by guarantee, registered in Northern Irelar)d. The
addrcss of the register¢d office is 41¢ Suffolk Ro(Id, Belfast, BTI19PE.
Accounting convention
The accounts havc bccn prepared in accoi'dancc with the charity's Memorandiim and Articles of
Association, the Companies Act 2006 and Accouiiting and Rcporting by Ch(Irities.' St<ilcment of
Recommended Practice applicable to charities preparing thcir accounts In accorclance with the Financial
Reporting Standard (IppIic(ible in Ihe UK and Republic of Ireland published in Octobcr 2019 The
charity is a Public Benefit Entity as defined by FRS 102.
The financial statcincnls are prcparcd in sterling. which 15 the functional currency of the company.
Monetary aniounts in tlicse financial statcincnts al'e roundccl to thc ncarest £.
1,2. Resources expended
All expenditure is accountcd for on an accruals basis.
Expcnditurc is rccogniscd whcrc there is Ic Icgal or constnictivc oblig¢1tion to Inakc payincnts to third
P¢lrtics, it is probablc that the scttlcmcnt will bc rcquircd, and Ihc aInouiit of thc obligation can bc
mLiisurcd rcliably.
Incoming resources
Incomc is rccognised when the cliarity is legally entitled to it aftcr any pcrformancc conditions have
bcen mcl, thc amounts can bc mcasurcd rcliably, and it is probable that income will bc rcccivcd.
Cash donations are recognised on receipt. Othcr donations are recogniscd oncc thc charily has been
notificd of thc donation, unless pci'fomiance conclitiuns rcqiiirc dcfciTal of Ihc ainount. Incomc tax
rccovci'ablc in rclation to donations received under Gift Aid or deeds of covenant is recogniscd at the
tiinc of thc donation.
Leg<iCiC% are re¢ogni5cd on rcccipt or othcrwisc if Ihc charity has bccn notifiecl of an iinpencling
distribution, the amount is known, and receipt is cxpcctcd. If thc amount is not known, the legacy IS
trcatcd as a contingent asset.
Invcstmcnt income is r¢cognised once the income and been declared and notificd to bank accounts.
1.4. Tangible fixed assets and depreciation
Depreciation is provided at rates calculated to write off thc cost Icss rcsidual value of each asset over its
expected useful life, as follows..
Fixtures, fittings
and equipment
20 /0 reducing balance
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Lenadoon Community Forum
Notes to the financial statements
for the year ended 31 March 2025
continucd
At each reporting period end date, the Company reviews the canying amounts of its tangible asscts to
determine wheilier there is any indication that thosc asscts have suffei'ed an impairment loss. If any such
indication exists, the recoverable amount of the asset is estimated in order lo dctennine the extent of the
inipairinent loss (if any). Where it is not possible to estimate the recoverable amount of an individual
assct, the Society ¢stiniates the recoverable amount of the cash-generating unit to which the asset
belongs.
Recoverable amount is the higher of fair value less costs to scll and value in use. In assessing value in
use, the estimated future cash flows are discoiinted to their present value using a prc-tax discount rate
that i'cflccts Cu￿ent m<irkcl (Isse%%inent.s of the tiine value of money and the risks specific to the asset for
which tlic cstimatcs of futurc iabli flows h¢iVC not bccn iidjusted.
If the rccoverable amount of an asset (or cash-gcncrating unit) is estimated to be less than its carrying
ainount, the carrying amount of the asset (or cash-gencraling unit) is reduccd to ils recoverable amount.
An impairmcnt loss is recognised iinmediately in profit and loss, unless thc relcvant assct is carried at a
rcvalued amount, in wliich case the impairment loss is treated as a revaliiation decrease.
1.5. Cash at bank and in hand
Cash and cash equivalcnls include cash in hand. dcposils held at call with banks, other short-ternl
Iiqliid invcstmcnts with original maturitics of three montlis or Icss, and bank overdrafts. Bank
ovcrdrafts arc shown withiii borrowings in currcnt liabilities.
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Lenadoon Community Forum
Notes to the financial statements
for the year ended 31 March 2025
continued
1.6. Financial Instruments
The charity has elected to apply the provisions of Section I I 'Basic Financial Instruments, and Seclion
12 '0ther Financial Instruments Issues, of FRS 102 to all of its financial instruments,
Finaiicial instruments are recognised in the charity's balance sheet when the charity becomcs party to
thc ¢onli'a¢tual provisions of tlie instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements,
when there is a legally enforccable right to set off the recogniscd amounts and thcre is an intention to
settle on a net basis or to realise the assct and scttlc the liability simultaneously.
Basic financial assets
Basic financial asscls. whicli include debtors and cash and bank balances, are initially measured at
transaction pricc including transaction costs and arc subscqucntly Ciiri-ied at ainortiscd cost using the
effective interest method unlcss thc arrangcmcnt constitutcs a financing transaction. where the
transaclion is mcasured at the prcscnt valuc of thc futurc rcccipts discountcd at a market rate of interest.
Fin(Incial assets clas5ificd as receivable within one year are not amortised.
Basic fjnancial liabilltles
Basic financial liabilitics, including crcdilors an(1 baiik loans arc initially rccogyiiiscd at transaction price
uiilcss thc arr1( ngpcnicnt constitutcs a financing transaction, where thc debt instrliincnt is mcasured al the
prcscnt valiic of thc futurc payincnts discoiintcd at a markcl ratc of intcrcst. Financial liabilitics
classificd as Pdyablc within onc ycar arc not amortiscd.
Dcbt inslrumcnts are subsequently carried at amortised cost, Using the effective interest rate method.
Tradc crcditors arc obligations to pay for goods or scrviccs that havc bcen acquired in Ihc ordinary
course of opcrations fi'oin supplicrs. Amounts payablc arc classificd as curi-cnt liabi lilics i f payincnt is
due witliin one year or Icss. If not, thcy arc prcscntcd as non-currcnt l iabilitics. Tradc crcditoi-s arc
recognised initially at transaction price and subscqucntly measurcd at amortised cost using thc cffcctive
interest method.
1.7. Equity instruments
Income recognition
Eqiiity instruments issued by thc Company arc rccordcd at the procccds rcceivcd, nct of direct issue
costb. Dividends payable on equity instrumcnts arc recogniscd as liabililics once thcy arc no longer at
the discretion of the Company.
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Lenadoon Community Forum
Notes to the fRnancial statements
for the year ended 31 March 2025
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 probablc that the Coinpany will be required to settle that obligation and a reliable
estimate can be made of the amount of the obligation.
The amount recognised as a provision is the best estirnate of the con,sider1c tion reqiiired to scttle the
present obligiltion at the reporting end d(ite, taking into (Iccount thc riskb <ind uncertainties surrounding
thc obligation.
Wherc the effect of the time value of money is material, thc amount cxpected to be required to settle thc
obligation is recognised at present value. When a provision in measured at present value the unwinding
of the discount is recognised as a finance cost in profit and loss in the period it drises.
1.9. Government grrdnts
Govcmmcnt grants are rccognised at tlie fair value of the asset received oi. rcccivable when there is
rcasonablc assurance that thc grant conditions will be niet and the grants will be reccivcd.
A grant that specifics pcrformancc conditions is rccogniscd in income whcn thc pcrformancc conditions
arc mcl. Wlicrc a gr¢lllt docs not spccify pcrfomiancc conditioiis it is rccogyniscd in incoinc whcn tlie
pi'o¢ccIIs ¥ir¢ rcccivcd oi. i-CCClV(iblc. A grant rcccivcd bcfoi'c thc rccoginition ci-itcriil al'c Siilibficd is
rcLogylli5cd as) a liability.
1.10. Employee benefits
Thc costs of short-lcmi cmployec benefits are recognised as a liability and an cxpcnsc, unlcss those
costs arc rcqiiircd to bc rccogFniscd as part of ilic cost of stock or fixcd asscts.
The cost of any iinused holiday cntitlcment is rccognised in the pcriod in which the employee's services
are received.
Tcmiination benefits are recognised immediately as an expense when the company is demonstrably
commiltcd to tcmiinatc the cmployinent of an cmployec or lo providL tLrniination bcncfils.
Employees
(including the Directors) during thc year were..
Employment costs
2025
2024
Wages and salaries
293,908
290,478
There were no employees eaming over £60,000 in the two years ended 31 March 2025.
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Lenadoon Community Forum
Notes to the financial statements
for the year ended 31 March 2025
continued
Unrestricted Restricted
2025
2025
Total
2025
Total
2024
Total income received
DFC
PHA
v.s.s.
Sundry income
BHSCT
Upper Springfield Development Trust
SRRP
BCC
Holy Trinity
Hcnry Smith
Dormant Fund
NIHE
Kathlecn Graham Trust
Community Fund Grant
Community Foundation
93,725
135,608
97,621
4,800
35,422
9,100
19,490
37,489
27,800
38,800
33,331
750
93,725
135,608
97,621
4,800
35,422
9,100
19,490
37,489
27,800
38.800
33,331
750
110,969
161,031
134,113
12.442
19,837
7,191
17,850
42,488
40,825
38,400
33,332
5,000
6,000
52,425
533,936
533,936
681,903
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Lenadoon Community Forum
Notes to the financial statements
for the year ended 31 March 2025
continued
Unrestricted Restricted
2025
2025
Total
2025
Total
2024
4. Total resources expended
Wagcs and salaries
Stiiff tl'¢iiiiing
Rcnt and utilities
Insurance
Rcpaii's and rnaintcnance
Stationary, postage, telephone and equipment
Community magazinc
Programme costs
Audit
Bank ch(Irges
Gencral expenses
Donation5
Dcpreciation
293,908
2,560
25,109
3,801
154
15,430
9.459
77,246
1,894
1,004
2,818
2,000
293,908
2,560
25,109
3,801
154
15,430
9,459
77,246
1,894
1,004
2,818
2,000
290,478
3,825
26,780
9,372
462
23,015
9,404
85.401
1,753
1,083
2,942
3,000
2,389
11
2,011
2,011
437,394 437,394
459,904
Taxation
No liability to UK corporation tax arises on ordinary activities for the ycar. The Coinpany is a
rcgistercd charity
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Lenadoon Community Forum
Notes to the financial statements
for the year ended 31 March 2025
continued
Fixtures,
fittings and
equipment
Tangible fixed assets
Total
Cost
At l Api'il 2024
26,877
26,877
At 31 March 2025
26,877
26,877
Depreciation
At l April 2024
Charge for the year
17,320
2,011
17,320
2,011
At 31 March 2025
19,331
19,331
Net book values
At 31 March 2025
7,546
7,546
At 31 March 2024
9,557
9,557
Debtors
2025
2024
Prcpayments and ac¢ived income
528
Creditors: rdmounts falling due
ithin one year
2025
2024
Accruals and deferred incoine
6,720
1,500
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Lenadoon Community Forum
INotes to the financial statements
for the year ended 31 March 2025
continued
Restricted
Statement of funds
reserve
account
Total
Total reserves at l April 2024
Tol(21 income for thc ycar
Total expenditure for tli¢ year
453,560
453.560
533,936
533,936
(437,394) (437,394)
Total reserves At 31 March 2025
550,102
550,102
The general reserve represents the free funds of the charity which are not designated for particular
pu￿05¢S.
The restricted reserve funds rcprcscnl the funds hcld by the charity that have restrictions on usc,
Restricted
10.
Analysls of net assets behveen funds
reserve
fund
Total
Fund Balances at 31 March 2025
represented by:
Tangiblc fixed asscls
Current assets
Current liabilities
7,546
549,276
(6,720)
7,546
549,276
(6,720)
Total net assets
550,102
550,102
Thc gcncral rcscrvc rcprcscnts thc frcc funds of thc charity which arc not dcsignatcd for particular
purposcs.
Thc rcstricted reserve fundti represient the funds held by the charity that have restrictions on us¢.
Page 20