On Street CommunSty Youth Accounts for the year ended 31 March 2025 On Street Community Youth Contents Page Informsltion Management Committee Report Iiidependent Examiner's Report Statement of Fin1¢ accounting rLcord8. 3.Thal the accounts do not comply with the accounting requirenient5 of the Charities Act. 4.ThaÉ there ib further information needed for a propcr understanding ot the accounts to be reached. Independent Examiner's Statement Since your cliarity'b gros% income exceeded £?50,000 your examiner must be a meniber of a li%ted body. We can confirm that we are qualifi¥d 10 undertake the examination as we are registered as members of Chartered Accountant Ireland which is one of the listed bodie8. We have conipleied the examinaiion and have no concern% in respect of the maiiep• 1 4 listed above and, in connection with Ilie following Directions of the Ch1& rity Commission Northern [￿l￿nd. we h&1ve found no matters that require drawing to your attention. McGroarty M C fferty & Co Accountants & l'ax Consuliants 2 Carlisle Terrace Derry BT48 6.JX any Lt Date: 30 May 2025 Paoe 3 On Street Community Youth Statement of Financial Activities for the year ended 31 March 2025 Unrestricted Funds Restricled Funds 2025 2024 Income and Expendlture Jncoming Resources Grant5 & Sundry Income 361,965 392.510 401,815 Total Jncomlng Resources 361.965 -392,510 401.815 Resources Expended Direct Charitable Expenditure Manllg¢ment & Administrnlion 11,382 21,0.36 90.247 271,704 101,629 292.740 141,273 265,372 Total Resources Expended 3?,418 361.951 394.369 406,645 Net Incoming l (Outgoing) Resource.$ (1,873) 14 {1,859) (4.830) Balances brought forward l April 2024 34.293 6,293 40.586 45,416 Balan¢cs c[￿ried forwiird 31 Marcl12025 12. 32.420 40,586 The company has no recognised gains and los.ses other than those included in the results above and therefore no separate st24 tement of total recognised gains and losses ha5 been presented. There is no diffL>rence between the net incoming re50urL¢s for thc year stated above and their historical cost equivulcftt8. Page 4 On Street Community Youth Jlalance sheet as at 31 March 2025 2025 2024 Fixed assets Tangible assets 5,034 6,?93 Current assets Debtors Cash at b<1tik and in hand 11,083 88,405 23,495 77,802 99,488 101,297 Currottt liabilities Deterrals & other creditors 65,795 65,744 1,260 io. 65,795 67.004 Net current assets 33.693 34.293 Total assets less current lfiabllltles 38,727 40,586 Reserves unre.stricted Re8tricted 3?,420 6,307 34,?93 6,293 11. 38,727 40,586 The Financi&11 Statements were approved and authoris¢d for issue by the Coinmitke on 30 May 20?5 and Signed on its behalf by: mlttee Member Commltte mber Page 5 On Street Community Youth Notes to the accounts for the year ended 31 March 2025 Accounting pollcies The principal accounting policies odopied in the preparation of the financial statements 4ire set out below and have remained unchanged frorn the previous year. and also have been consistently applied wiihin the same accounts. 1.1. Accnuntlng conventlon The accounts are prepared under the historical cost convention modified when necessary, and in compliunce with the Charities SORP (FRS 102). 1.2. Research and development Rcs¢arLh cxpcndilure ib written off lo the profit and105s account in Ihc year in which il is incurred. 1.3. Tangible fixed as5Cts and depreeiAlion Tangible fixed a.%sets llre stated al cost less depreciation. Depreciation is provided at rale% CL11culated to write off the co%t or valuation le%5 re%idual vaLue of eacli asset over its expected useful life. 47S follows.. Fixtures & Fitting.q 2010 Reducing BIL lance Incon)e (i) Grants Grants represents all aniount5 received and receivable during the year. Capital grants ar¢ r¢lcascd to thc Statcmcnt of Financi2& l Activities in the year in which they arc received in linc with the Charities SORP (FRS E02). Revenue gran15 are credite(I to the Statement of Financial Activities in the yeiir they are received. (li) DonLltion.8 & admini.stration income, This compri.sc8 amounls rcceivcd during the year. Expcnditurc {1) Direct Charit4ible Expenditure This represents &211 expenditure directly attributable to churilable causes. (li) Management & Admittistralion This includes all other expenditure not directly allocated above and a portion of the overhead costs atiribulable io managcmcnl and administration. Page 6 On Street Community Youth Notes to the accounts ror the year ended 31 Mar¢li 2025 Income 2025 2024 Restrlct Income National Loiicry Fund- Awards for All EA Street Project The National Lollery Cnmmunity Fund -youth Matters The National Lollery Fund - Link Project Derry City and StrabÉ1ne District Council EA Agile Response pcsp Halifax Foundation Grant Nationwide Granc Allerschools Prg EA Sunimer Intervention NHIP Clarei)don Medical Carc Pnck8 Children In Need Funding Youth Support Fund Luncheon Fund GCC Luncheon - Older People's Fund RHACCS Rlldius Hou.sing Pennyburn CU Volunteer co%t Victoria Homes GCC Co¢rcivc Control Prograrnme Programme costs donaiions UK Youlh Funding EA Crossing borders NIHE Community Grant Community Foundation Nl Skeo8e Pr8 Costs CRJ EA Centre Based Project EAIDFC -youth Worker Wages 6,476 29,548 22,538 160.071 167.992 5.000 685 10.000 4,500 6,086 625 7,500 16,954 6,000 1,000 200 12,118 3,555 655 2,100 250 .500 500 I,L70 2.128 1.125 10,000 10,000 313 13,535 9,848 600 23.119 96,774 52 2,000 995 98,927 11.627 361,965 385,101 Unrestricted Incom Sundry Income Gallaigh Community Centre Mgt fee DCSDC - Key handling fccs 17.139 7,697 5,779 8.412 7,373 929 30,545 16,714 Total Income 392,510 401.815 Paoe 7 On Street Con)munity Youth Notes to the aLcounts for the year onded 31 March 2025 Restrlcted Funds Funds received which are earmarked by the Fundcr for specific purpo%e%. Such pU￿0￿e.5 are within the overall aims of the organisation. (11) Unrestrlcted fi unds Fundi whicli are expendable ut the discretion of the Company in furtherance of the aims of tlie charity. In addition funds niay be held in order to finance capilal investment and working capitul. Page 8 On Street Community Youth Notes to the accounts for tlie year onded 31 March 2025 Resources Expendcd Unrestrlcted Funds R&stricted Total 2025 Total 2024 Direct Charitable expendlture Programme expenses Galliagh Community Centre expen5CS Facilitators 7,142 68,517 75,659 95,018 670 45,585 4,240 21,730 25,970 11.382 90,247 101,629 141,273 Unrestricted Funds Restricted Funds 'rotal 2025 Total 2024 Managoment & Admlntstratlon Wages & Salaries Staff pension costs Reni Unifomis Subscripiions Training Insurancc Printin8,POStage & udvcrtising Repairs & mainien&nce Telephon¢ & internet Monitoring & Evaluation Sundry expenses Computer & website Trovelling & Subsistence Dtsnalion% AcLountancy Water i'ules Management tees Bank Charges Legal and profcs8ional fees Depreciation of Fix & fittings 235.288 235,288 218.881 3.115 6,731 2,369 2.727 4,165 2,565 1,543 3.073 6.730 1.543 3.073 4,002 5,086 55 1,971 4.002 5,126 55 1,971 5,760 3,603 3,717 6,725 356 2.000 40 5.760 2,195 1.408 1,909 1,418 80 8,.531 9,949 80 1,260 3.648 1,500 1.320 209 7,373 1,21() 1,260 7,373 7,373 1,274 960 1,259 1,269 960 1,259 1,573 21,036 271,704 292,740 265,372 Total Exptnditure 32,418 361,951 394,369 406,645 Page 9 On Street Community Youth Notes to the accounts for the year ended 31 March 2025 Net Incoming Resources 2025 2024 N¢l incoming resource5 has been arrived at ￿ter cliargiiig. Depreciatioii 1,259 1,573 Taxatiun There is no taxation cliarge for this period a8 On Sir¢¢l Community Youth has charitable slatU8 - Ch