On Street Community Youth
Accounts
for the year ended 31 March 2023

On Street Community Youth
Contents
Page
Inforiiiation
Maiiageincnt Committee Report
Independent Examinerfs Report
Statement of Fiijancial Activities
Balance sheet
Note5 to tlie accounts
6-12

On Street Community Youth
IDformation
Accountants
McGroaty Mccaffety & Company Ltd
Accountants & T&x Consultants
2 Carlisle Terrace
Deny
BT48 6JX
Address
l A Fairview Road
Derry
BT48 8NU
eh&riiy No:
N100972
Nl Charlty No:
NIC101918
Banke
AIB (NI)
Meadowbank
Derry
BT48 7TN
Cliairpcrson
Martin Connolly
Vlce Cliairporson
Elislia Mccallion
Sceretary
Nicola Mullan
Treasurer
Caroline Ming
Conimittce Mcmbers
Tommie Mullan
Brian Tiemey
Sandra Duffy
Garetli Blackery
Charley Mellon
Page I

On Street Community Youth
Report to Management Committee
The Management Coinmittee present their report and the financial statements for the year ended 31 March 2023.
Objectives and activitie5
The charity is established to provide, maintain and promote facilities and activities of a social, spiritual, Gultural.
educational and recreational nature witli th¢ obj¢ct of improving the conditions of life of children and young
people, witliout distinction of sex, political, religious or other opinion.
MAnagenient Commfiltec
Tlie meinbers of tlie charity for the purposes of charity law and tliroughout this report are collectively referred to as
mcmbers.
Tlie Inembers serving during the year and since the year end were as follows:
Marlin Connolly
Elisha Mccallion
Nicola Mullan
Caroline Mili
Tommie Mullan
(Cliairperson)
(Vice Chairperson)
(Secretary)
(Treasurer)
Brian Tierney
Charley Mellon
Sandra Duffy
Gareth Blackery
Risk Management
Tlie ineinbers liave assessed the major risks to which tlie association is exposed, in particular those rclated to thc
oper(itions and finances of the association, and are satisfied that systems are in place to mitigate the exposure to tlie
major risks.
Financial revlew
The financial perforinance is summarised in the ¢nclos¢d accounts.
Plans for Fulure Pcrioils
Tlie oharily plans to coiitinue th¢ activities as outlined abov¢ in tlie fortlicoining year5 subject to satisfactory
funding arrangeineiils. Tlie charity has accumulated uiirestricted reserves of£45,416.
Mcmbcrs Responsibilities in Relatlon to tho Fin#n¢ial Statements
The membcrs are required to prepare financial statements for that give a true and fair view of the state of the affairs
of tlie charity al Ilie eiid of the financial year and of its surplus or deficit for the financial year. In doing so tlie
meinbers arc required to:
select suitable accounting policies and apply Iliem consistently;
make judgieineiits and eslimates tliat are reasonable and prudent;
prepare the fiiiancial statements on the going concern basis uiiless it is inappropriate to presume tliat tlie charity
will Gontiiiue in business.
Tlie Ineinbers are responsible for maiiitaining proper accounting record5 which disclose with reasonable accuracy at
any time tlie fiiiaiicial position of the ¢l)arity and enables them to en5ur¢ that the financial stateinents comply with
the nccessary legislation. The members are a150 responsible for safeguarding the assets of the charity and hence for
taking rcasonable steps for the prevention and detection offraud and other irregularities.
This report was approved and autliori5¢d for iSSLEe by tlie Management Committee on and signed on its belialf by
Member
Member
Page 2

On Street Community Youth
Independent Exmainer's Report on the unaudited financial statements to the directors of
On Strcet Con)munity Youth
We report on the accounls of tlie charity for the year ended 31 March 2023.
Rcspcctive responsibilities of chArlty commlttee members and examiner.
As tlie cliarity's members you are responsible for tlie preparation of the accounts in accordance with the
Charities Act (Northern Ireland) 2008. It is our responsibility to:
exainine the accouiits under Section 65 of the Charities Act.
follow Ilie procedures laid dowii in the general Directions given by the Commission under Section 65(9) (b)
of tlie Charities Act;
state wliether particular Inatters have come to our attention.
Basis of Indopendont ex#miner's report
We liave exainined your charity accounts as rcquired under Section 65 of the Charitics Act and our
exaiiiiiiatioii ivas carried out in accordance witli Ilie generlll Directions given by the Charity Commission for
Nortliern Irelaiid under Scctioii 65 (9)(b) of the Charities Act.
Our exainination included a review of tlie accounting records kept by the charity and a comparison of the
accounts presented willi tliose records. It also included considerations of any unusual items or dis¢losures in
the accounts, and sccking cxplaiialion from you as cliarity members concerning¥ any sucli matters.
Our rol¢ is to state wlietlier any material Inatters hav¢ come to our attention giving us Caus¢ to believ¢:
l.That accounting records were not kept in accordance with Section 63 of tlie Charities Act.
2.That ilie accounts do iiot accord with those aG¢ounting r¢¢ords.
3.That tlie accounts do not comply witli Ilie accounting requirements of the Cliarities Act.
4.Tliat tliere is furtlier informalion needed for a proper understanding of the accounts to be reached.
Indopondont Exumincr's Statement
Silic¢ your charity's &yross income exceeded £250,000 your examiner must be a mcmber of a listcd body. We
can confirm that we arc qualified to undertake the examination as we are registered as members of Chartered
Accountant Ircland which is one of tlie listed bodies.
Wc havc completcd tlie examination and have no concerns in respect of tlie matters 1 4 listed above and, in
connection with the following Directions of tlie Charity Commission Northern Ireland; we have found no
Inatters tliat require drawing to your attention.
Mccroarty M
Cafferty &
onipany Ltd
Accounlants & Tax Consultallts
2 Carlisle Terrace
Derry
BT48 6JX
Date:
Page 3

On Street Community Youth
Statement of Financial Activities
for the year ended 31 March 2023
Unr¢stricted
Funds
Restrlctod
Funds
2023
2022
Income and Ei xpenditure
Incomlng Rosources
Graiits & Sundry Incoine
15,219
332,847
348,066
367,148
Total Incoming Resources
15,219
332,847
348,066
367,148
Resources Ei xpendcd
Direct Charitablc Expenditure
Management & Adiiiinistration
39
14,692
120,404
215,023
120,443
229,715
104,639
232,082
Tolal Resources Expended
14,731
335,427
350,158
336,721
Nct Incoming l (Oulgofing) Resources 12.
488
(2,580)
(2,092)
30,427
Balances brought forward l April 2022
29,862
17,646
47,508
17,081
Traiisfer between funds
7,200
(7,200)
Balances carried forward 31 March 2023
37,550
7,866
45,416
47,508
The company has no recognised gains and losses other than those included in the results above and therefore
no separate 5tatemcnt of total recognised gains and losses has been presented. Ther¢ is no difference between
tli¢ net incoinirtg resources for the year stated above and their Iiisloric¢il cost equivalents.
Page 4

On Street Community Youth
Balance sheet
as at 31 March 2023
2023
2022
Notes
Fixed usscts
Taiigible assets
7,866
12,552
Current assets
Debtors
Cash at bank aiid in liaiid
7,999
75,799
20,565
70,477
83,798
91,042
Curront liabilities
Deferrals
Accruals
10.
45,048
1,200
54,886
1,200
46,248
56,086
Nct current 1155ets
37,550
34,956
Total assets less current
lithbilitios
45,416
47,508
Reservos
Unrestricted
Restricted
11.
37,550
7,866
29,862
17,646
45,416
47,508
Tlie Financial Statements were approved aiid authorised for issue by the Committee on and signed on its
behalt'by:
Committee
Commlttee Member
Page 5

On Street Community Youth
Notes to the accounts
for the year ended 31 March 2023
Accounting policies
The prin¢ipal accounting policies adopted in tlie preparation of the financial statements are set out
below aiid have remained unchanged from the previous year, and also have been consistently applied
withii) tlie sainc accounts.
1.1. Accounting convention
The accounts are prepared under tlie historical cost convention modified when necessary, and in
compliaiice with the Charities SORP (FRS 102).
1.2. Research and development
Researcli expenditure is written off to the profit and loss account in tlie year in which it is incurred.
1.3. Tangiblo fixed assels and depreciation
Tangyible fixcd assets are stated at cost less depreciation.
Depreciation is provided at rates calculated to write off the cost or valuation less residual value of each
asset over its e.xpected useful life, as follows:
Fixturcs & Fittings
Motor veliicles
20% Reducing Balance
250/0 Straight Line
Income
(i) Graiit5
Graiits represents all ainounts received and receivable during the year.
Capital &Jrants are released to the Statement of Financial Activities in tlie year in whicli they are
receivcd in line witli the Charities SORP (FRS 102).
Reveiiuc granls are credited to the Statement of Financial Activities in the year they are received.
(li) Doiiatioiis & administration income.
Tliis comprises amounts received during the year.
I xpenditure
(i) Direct Cliaritable Expenditure
This represents all expenditure dir¢ctly attributlLble to charitable causes.
(li) Management & Administration
This iiicludes all other expenditure not directly allocated above and a portion of the overhead costs
attributable to inanagement and administration.
Page 6

On Street Community Youth
Notes to the accounts
for tbe year ended 31 March 2023
Income
2023
2022
Restricted Income
National Lottery Fund - Awards for All
EADFC
The National Lottery Fund - Link Project
DCSDC - Good Relations
pcsp
EA General Fund
EA Health Programme
ARCS
EA Summer Boost
DEA - Coiisensual Grant
NHIP
Shantallow CoiTJiiiunity Residents Assocation
EA YoLSth Intcrventioij
Culinore, Muff Youth 19 Cross Border Project
Community Support Fund
Greater Sliantallow Area Partnersliip
DCSDC - Grass Roots
EAI DFC AYSW
NIHE Community Grant
Coinmunity foundation Nl
Xmas Fund
Galliagh Pilot Programm¢
3,524
7,342
171,362
4,000
9,670
10,295
9,991
11,028
159,988
5,000
8,608
12,304
3,250
i 0,000
14,989
3,671
4,000
11,329
1,500
7,959
8,486
8,421
38.053
4,000
66
1,998
1,768
5,500
16,863
I,500
8,994
281
2,340
CRJ
EA Centre based youtli worker
EANWYS
Jobstart Funding
1,000
48,498
1,500
18,519
40,282
831
332,847
345,863
Unrestrlcted Income
Sundry Income
Proceeds - Sale of Mobile Hub
Gallaigh Coininunity Centre Mgt fee
DCSDC - K¢y handling fees
2,704
1,285
20,000
10,000
2,515
15,219
21,285
Total Income
348,066
367,148
{])
Restricted Funds
Page 7

On Street Community Youth
INotes to the accounts
for the y¢ar ended 31 March 2023
Funds received whi¢li ar¢ ¢armarked by the Funder for sp¢cific purposes. Such purposes are within the
overall aims of the organisation.
(li) Unrcstricted fi unds
Funds whicli are expendable at the discretion of the company in furtherance of tlie aims of the Charity.
In addition funds may be held in order to finance capital investment and working capital.
Page 8

On Street Community Youtb
Notes to the accounts
for the year ended 31 March 2023
Resources Ei xpendcd
Unrestrlcted
Funds
Restricted
Funds
Total
2023
Total
2022
Direct Charitable cxpendlturo
Prograinme expenses
Galliagh Coinmunity Centre expenses
Facilitators
Covid 19 Resources
39
63,234
11,329
45,841
63,273
11,329
45,841
65,200
3,671
35,458
310
39
120,404
120,443
104,639
Unrestricted
Funds
Restrlcted
Funds
Total
2023
Total
2022
Management & Admlnlstratlon
Wagcs & salaries
Staff pension costs
Rent
Light & Heat
Uniforins
Subscriptions
Trainiiig
Insurance
Prinling,postaLFe & advertising
Repairs & Iiiaintenance
Teleplione & iiit¢rn¢t
Monitoring & Evaluation
Suiidry ¢xpen5es
Computer & website
Trav¢lliiig & Subsistence
Donations
Accountancy
Water rates
Maiiagcment fees
Baiik Charges
M.l.S training
Depreciation of Motor Vehicles
Dcprcciation of Fix &
Filtings
28
167,163
5,646
167,191
5,646
6,170
154
4,650
2,063
1.872
1,200
6,307
2,110
1,049
960
2,397
381
1,735
200
1,200
136
9,010
998
9,600
750
3,936
183,340
7,117
6,170
154
4,650
2,063
1,872
1,200
6,307
1,978
1,042
960
497
381
1,690
200
1,200
136
2,600
998
9,600
750
3,936
584
4,670
,109
1,563
2,100
4,469
1,095
2,279
960
132
240
5,338
315
1,200
170
9,985
731
E32
1,900
45
6,410
750
3,935
14,692
215,023
229,715
232,082
Total li xpenditure
14,731
335,427
350,158
336,721
Page 9

On Street Community Youth
Notes to the accounts
for the year ended 31 March 2023
N¢t Incoming R¢sources
2023
2022
Net incoming resources has been arrived at after charging.
Depreciation
4,686
4,685
Taxation
There is no t￿atIOn charge for this period as On Street Community Youth has charitable status -
Cliarity number for tax purposes: N100972.
Number of employees
The average montlily numbers of employees during the year, calculated on the basis of full tiine
equivalents, was as follows:
2023
Numbtr
23
2022
Number
23
I mployees
2023
2022
Salaries and wages
Peiision costs
167.191
5,646
183.340
7,117
172,837
190,457
Page 10

On Street Community Youth
Notes to the accounts
for the year ended 31 Mar¢h 2023
Tangible assets
Motor
vchlcles
Equipmont
Total
Cost
At l April 2022
At 31 Marcli 2023
29,604
3,000
32,604
29,604
3,000
32,604
Dcpreciation
At l April 2022
Charge for ihe year
17,802
3,936
2,250
750
20,052
4,686
At 31 March 2023
21,738
3,000
24,738
Net book values
At 31 March 2023
7,866
7,866
At 31 March 2022
11,802
750
12,552
Debtors
2023
2022
Grants ￿¢¢]Vable
Otlier debtors
Pr¢payinents
6,300
14,561
3,786
2,218
1,699
7,999
20,565
10.
Current liabilities
2023
2022
Otlier creditors
Deferred iiicoine
Accruals
23
45,025
1,200
5,483
49,403
1,200
46,248
56,086
Page 11

On Street Community Youth
Notes to the accounts
for the year ended 31 March 2023
11.
Analysis of net asscts bctwcen fund
Net Current
Assets
Total
funds
rund balances at 31 March 2023 as represented by:
Restricted Income Funds:
Reserves
7,866
7,866
Unrostrictcd Inconie Funds
37,550
37,550
45,416
45,416
12.
Movom¢nts in Funds
At
l April Incoming Outgoing
2022 resources resourcesTransfers
At
31 March
2023
Restricted funds:
Total restricted funds
17,646 332,847
335,427
7,200
7,866
Unrestricted funds:
General funds
29,862
15,219
14,731
7.200
37.550
Total unrestricted funds
29,862
15,219
14,731
(7,200)
37,550
47,508 348,066
350,158
45,416
Purposes of Restricted Funds
Rcstrictcd gyrants awarded to the charity is provided to cover the core objects as explained in
directors rcport.
Page 12