On Street Community Youth
Accounts
for the year ended 31 March 2024

On Street Community Youth
Contents
Page
Infonnation
Man<igement Conuniltee Report
Independent Examiner's Report
Staten]ent of Financial ActlVLties
Balance shcct
Notes to Ihe accounts
6-12

On Street Community Youth
Information
Accountants
McGroarty Mccafferty & Company Ltd
Accountants & Tax Consultants
2 Carlisle Terrace
Derry
BT48 6JX
Address
l A Fairview Road
Derry
BT48 8NU
Charity No:
N100972
NI Charity No:
NIC101918
Bankers
AIB (NI)
M¢adowbank
De
B T48 7TN
Cliairporson
Martin Connolly
Vlce Chalrperson
Elisha Mccallion (resigned 30.01.24)
Secretsry
Charley Mellon
Treasurer
Thomas Mullan
Commlttee Members
Nicola Mullan (resigned 30.01.24)
Sandra Duffy (rcsigncd ?0.01.24)
Caroline Ming (resigned 30.01.24)
Gareth Blackery
Brian Tierney
Page I

On Street Community Youth
Report to Management Committee
The Managcmcnt Con]mittee present their report and thc financial statemcnts for thc year cndcd 31 March 2024.
Objectlves and activities,
The charity is eslK1blished lo provide, maintain and promote facilities and activities of a social, spiritual, culrural,
educational and recreational nature with the object of improving the conditions of life of children and young
people, without distinction of sex, political. religious or other opinion.
Management Cominittee
The members of Ihe charity for the purposes of charity law and throughout this report are collectively referred to as
members.
The members serving during the year and since the year end were as follows..
Martin Connolly
Elisha Mccallion
Nicola Mullan
Caroline Ming
Thomas Mullan
(Chairperson)
(resigned 30.01.24)
(resigned 30.01.24)
(resigned 30,01.24)
(Treasurer)
Brian Ti¢rn¢y
ch(￿leY Mellon (Secrelklry)
Sandra Duffy (resigned 30.01.24)
Gareth Blackery
Rlsk ManAgoment
The member.s have as%e5sed ihe major risks to which ihe a8swiatioii is exposed, iii Piirticular those relllted to the
operations and finances of the association, and are satisfied that systems are in place to mitig1< te the exposure io th¢
major risks,
Financial review
The financial perfomance is summarised in the enclosed accounls.
Plans for Future Perlods
The chL1rity pl￿￿nS lo continue the activities as outlined above in the forthcoming years subject to satisfactory
funding arrangements, The charity ha% accumulated unrestricted reserves of £40,586.
Members Responsibilitie5 in Relation to thL. Financial Slatements
The members are required to prepare financial statements for that give a true and fair view of the state of the affair.s
of the charity at the end of ihe finuncial year and of its 8urplu8 or deficit for the financial year. In doing 50 the
members arc rcquircd to:
select suitable accounting policies and apply them consistently.
make judgements and e.8timate.8 th2L t are reasonable and prudenl;
prepare the tinancial statemenls on the going concern basis unless it is inappropriate to presume that the charity
will continue in business.
The members are responsiblc for mainlaining prop¢r accounting records which disclose with reasoiiable accura¢y at
any time the financia1 position of the charity and enables them to ensure that the financial statements comply with
the necessary legislation. The members are also responsible for safeguarding the assets of the charity and hence for
taking reasonable stcps for th¢ pr¢vention and detection of fraud and oiher irregularlties.
This report was approved and auihorised for issue by the Management Committee on 3 May 2024 and signed on it5
behalf by
Mem
er
Member
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On Street Community Youth
Indepcndent Exm2iner's Report on the unaudited financial statements to the directors of
On Street Community You¢h
We report on the accounts of the charity for the year ended 31 March 2024.
Respectlve responsibilities of charity committee members and examiner.
As the charity's member8 you are responsible for the preparation ot the accounts in accordance with th¢
Chsirities Act (Northern Ireland) 2008. It is our re%pon8ibility to..
examin¢ the accounts under Section 65 of the Charities Act;
follow the procedure% laid down in the general Direction8 given by the Commis8ion under Section 65(9) (b)
of the Charities Act.
state whether particular matter5 have come to our attention.
Basls of Independent examincr's roport
We have examined your charity accounts as required under Section 65 of the Charities Act and our
exiL mini& tion was C<irried oui in accord<ince with the general Directions given by ihe Charity Commission for
Northern Ireland under Scction 65 (9)(b) of Ihc Charitie.4 Act.
Our examination included a review of the accounting records kept by the charity and a comparison of the
accounts presented with those records. It also included considerations of any unusual items or disclosures in
the accounts, and seeking explanation from you as charity members concerning any such matlers.
Our role is lo state whether any material matters have come to our attention giving us cause to believe:
l.That accounting records were not kept in lÉ ccordance with Section 63 of the Charities Act.
2.That the accounts do not accord with those accounting records.
3.That ihe accounts do nol comply wilh th¢ acrounting r¢quirements of the Charities Acl.
4.That there is further inforn)ation needed for a proper understanding of the accounts to be reached.
Independent Examiner's Statement
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. We
an confirni that we are quolified io undert¢2ke the examination we are registered as members of Chartered
Accountant Ireland which 15 one of the li%ted bodies.
We have completed the exaniination and havc no conc¢rn8 in r¢spect of the matters 1 4 listed above and, in
connection with the following Directions of ihe Charity Commission Northern Ireland; we have found no
malters that require drawing to your attention.
McGroarty McCaffLir
y & Company Ltd
Aecountants & Tax Consultants
2 Carlisle Terrace
Derry
BT48 6JX
Date: 3 May 2024
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On Street Community Youth
Statement of Financial Activities
ror the year ended 31 March 2024
Unreslricted
Funds
Restricted
Funds
2024
2023
Income and Ei xpenditure
Incoming Resources
Grants & Sundry Income
16,714
385,101
401,815
348,066
Total Inconilng Resources
16,714
385.101
401,815
348,066
Resources Expended
Direct Charitable Expenditure
Managem¢nt & Administration
164
21,179
141 109
244,193
141,273
265,372
120.443
229,715
Total Resijurees Expended
21.343
385,302
406,645
350.158
Net Incomlng / (Outgolng) Resources
(4,629)
(201)
(4,830)
(2,092)
Balances brought forward l April 2023
37,550
7,866
45,416
47,508
Transfer between funds
1.372
(1,372)
Balances carried forward 31 March 2024 12.
34,293
6,293
40,586
45,416
The company has no recogni8ed gains and losses other than those included in the results above and therefore
no sep¢vate Statement of total reco8ni5ed gains and losses has b¢¢n presented. There is no difference between
the net incoming resources for the year stated above and their historical cost equivalents.
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On Street Community Youth
Balance sheet
a5 Ilt 31 March 2024
2024
2023
Notes
Flxed assets
Tangible assets
6,293
7,866
Current asscts
Debtor
Cash ai bi< nk and in h¢ind
23,495
77,802
7,999
75,799
101,297
83,798
Current liabilities
Deferrals & oth¢r creditors
Acciwals
65.744
1,260
45,048
1,200
10.
67,004
46.248
Net current assets
34.293
37.550
Total Assets less current
IlabilEtles
40,586
45.416
Reserves
Unreslricted
Restricted
34,293
6,293
37,550
7.866
11.
40,586
45,416
The Financial Statementy were approved and auihorised for issue by the Comniittee on 3 May 2024 and
sig
on its
half by:
mlttee Member
Commilt
omber
Page 5

On Street Community Youth
Notes to the accounts
for the year ended 31 March 2024
Accountlng policles
The principal accounling policies adopted in ihe preparation of the financial .8talements are set out
below and have remained unchanged fr()m ihe previous year, and also have been consistently applied
within the same accounts.
1.1. Accounting convention
The accounts are prepared under the historical cost convention modified when necessary, and in
compliance wilh ihe Charilies SORP (FRS 102).
1.2. Research and development
Research expendilure is wriLten off io the profil and loss account in the year in which it is inLurred.
1.3. Tanglble tlxed assets and depreciation
Tangtble fixed <28sets are 8tated at cost less depreciation.
Depreciation 1% provided at rate.s calculated to write off tlie Cobt or valualion le%% re%idual value of cach
asset over its expecled useful life, as follows:
Fixlures & Fillings
Motor vehicles
200/0 Reduciiig Ball< nce
no charge
Incomo
(i) Grant.q
Grants represents all amount8 received and receivable during the year.
Capital grants are released to the Statement of Financial Activities in the year in which they are
received in line with the Charities SORP (FRS 102).
Revenue grunts arc cr¢ditcd to the Statement of Financial Aclivitics in the year they are re¢civcd.
(li) Donations & adniinistraiion inconie.
Thi5 comprises amounts r¢¢eived during the year.
Expenditure
(i) Direct Charitable Expenditurc
This represent5 all expenditure dircctly attributabLe to charilablc causes.
(li) Management & Administration
This includes all other expenditure not directly allocated above and a portion of the overhead costs
attributable to managen]ent and ¢idniinistration.
Page 6

On Street Community Youth
Noles to the accounts
for the year ended 31 March 2024
Income
2024
2023
Restricted Incom
National Loltery Fund - Aw¢irds for All
EADFC
EA Street Project
Tlie National Lottcry Fund - Link Project
DCSDC - Good Relations
Derry City and Strabane District Council
EA Agile Response
pcsp
EA General Fund
Halifax Foundalion Granl
Nationwide Grant
Afterschools Prg
ARCS
DEA - Consensual Grant
NHIP
Shantallow Community Residents A5SOC¢ltion
UK Youih Funding
EA Youth Intervention
EA Crossing borders
NIHE Community Grant
Community Foundation Nl
Xrnas Fund
Skeoge Prg Cosls
CRJ
EA Ccntre Based Project
EA NWYS
Job5turt Funding
6,476
3,524
7,342
29,548
167,992
171,362
4,000
5,000
685
10,000
9,670
10,295
4,500
6,086
625
4,000
11,329
1,500
7,959
10,000
8,486
313
13,535
9,848
5,500
16,863
1,500
600
23,119
96,774
1,000
48,498
1,500
18,519
385,101
332,847
nrestrieted Income
Sundry Income
Gallaigh Conimunity Centre Mgt fee
DCSDC- Key handling fees
8,412
7,373
929
2.704
10,000
2,515
16,714
15,219
Total Income
401.815
348,066
(i)
Restricted Funds
Funds received which are eamiarked by the Funder for specific purposes. Such pU￿oseS are within the
overall aims of ihe organisation.
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On Street Community Yi)uth
Notes to the accounts
for Ihe year ended 31 March 2024
(11) Unrestrlcted Funds
Funds which ¢ expendable at the discretion of the compciny in furlherance of the aims of the charity.
In addition funds inay be held in order lo finance capital invcstnicnc and working capital.
Page 8

On Street Community Youth
Notes to the accounts
for the year ended 31 March 2024
Resources Expended
Unr￿trICted
Funds
Restricted
Funds
Total
2024
Total
2023
Dlrect Cliaritablc expenditure
Programme expen.%e
Galliagh Communily Cenlre expenses
Facilitators
95,018
670
45,421
95,018
670
45,585
63,273
11,329
45,841
[41,109
141,273
120,443
Unrestricted
Funds
Rostricted
Funds
Total
2024
Total
2023
Management & Admlnlstratlon
Wages & salaries
Staff pension costs
Rent
Light & He4lt
Unifomis
Subscriptions
Training
Insurance
Printing.po8tage & 42dvertising
Rcpllirs & maintenance
Telephone & Internet
Monitoring & Evaluation
Sundry expenses
Computer & website
Travelling & Subslstence
Donation.%
Accountancy
Water rates
Management fees
Bank Chargcs
M.I.S training
Depreciation of Motor Vehicles
DeprLciation of Fix & Fittings
345
218,536
3,115
218,881
3,115
6,731
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
6,731
155
2,214
2.727
2.369
2,727
1.699
211
2,018
6.514
356
1,989
3,717
6.725
356
2,000
1,669
240
1.909
1,485
1,500
2,163
3,648
1,500
1,320
209
7,373
1,219
1,320
209
7,373
1,219
1,573
1,573
21,179
244,193
265,37?
229.715
Total Expenditure
21,343
385J02
406,645
350,158
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On Street Community Youth
Notes to the accounts
for the year ended 31 March 2024
Net Incomlng Resources
2024
2023
Nel incoming resources has been arrived at after charging.
Depreciation
1,573
4,686
TAxation
There is no laxalion charge for this period as On Street Community Youth has charitable status-
Charity number for tax purposes., N100972.
Number of cmployees
The average monihly numbers of employees during the year, calculated on the bnsis of full time
equivalents, was as follows.,
2024
Number
23
2023
Number
23
Employees
2024
2023
Salaries and wagcs
Pension costs
218,881
3,115
167,191
5,646
221,996
172,837
Page 10

On Street Community Youth
Notes to the accounts
for the year ended 31 March 2024
Tanglble assets
Motor
vehicles
Equipment
Tolal
Cost
At l April 2023
29,604
3,000
32,604
At 31 March 2024
29,604
3,000
32,604
Depreciation
At l April 2023
Charge for the year
At 31 March 2024
21,738
1,573
3,000
24,738
1,573
23,311
3,000
26,311
Net book values
At.31 March 2024
6,29.1
6,293
At 31 March 2023
7,866
7,866
Debtors
2024
2023
GrLlnis receiv¢ible
Other debtors
Prepayments
2.000
19.167
2,328
6,300
1,699
23.495
7,999
10.
Current liabiliti48
2024
2023
Olher creditors
Deferred income
Accruals
189
65,555
1,260
23
45,025
1.200
67,004
46,248
Page 11

On Street Community Youth
Notes to the accounts
ror the year ended 31 March 2024
11.
Analysis of net assets between funds
Net Current
Assets
Total
funds
Fund balances at 31 March 2024 as represented by..
Restrlcted Incomo Funds:
Reserves
6,293
6,293
Unrestricted Income Funds
34,293
34,293
40,586
40,586
12.
Movomonts in Funds
At
l April Incoming Outgoing
2023 resources
resourcesTransfers
At
31 Mllreh
2024
Restrlcted funds:
Total restricted funds
7.866
385.101
(385,302) (1,372)
6.293
Unrestrlcted funds:
Total uiJre%tricted fund
37.550
16,714
(21,343)
1,372
34.293
45,416 401,815
(406,645)
40,586
Purposes of Restricted Funds
Restricted gran18 awarded to the charity is provided to cover the core object5 as explained
in directors report.
Page 12