Glen Parent Youth Group
rinancial statements
for the year elided 31 March 2023

Glen Parent Youth Group
liiformatioi)
Aiiditor,8
Mccreery Turkingion Stockman LTD
l Lanyoii Quay
Belfc15l
BTI 3LG
Busiiicss clddrcss
The Glcii Commiiiiily Pareiil Youih Groiip
Gleii Coii)iiiunily ComplLK
41 c ,SLlt'tolk Road
Beltiisl
BTI19PE
Bcinkcr,
Bank of LL'e11< lid
202 Aiidersonslowii Road
Belta81
B'I'I 19EB

Glen Parent Youth Group
Contei)ts
Page
Management Conimiitec Report
Audil report
Staleinent ot Finaiicial Activities
B<ilance sheet
10
C<i%h tlow sl£ltei)ient
11
Nolc% to Ihc f'iilancial sl¢il¢iiienl.
12-17

Glen Parent Youth Group
Statement of Management Committee's Responsibilities
for the year ei)ded 31 Iwlarch 2023
The coinmillce prescnt Iheii. report with the audited fiiiaiicidl stcllemenis for the year ended 31 March 2023.
The accoiiiils have becii prepared in accordance with the Éiccoiinting policies %el oul in nolc I to Ihc 1( Lcounl¥
and comply will) Ilie chl< rily's Mernorilli(liiiii ancl Articles of Associic lion and 'Accounliiig and Reporling by
Cli4lritie8.' Stateiiienl of ReL()mmLiidLd Pi'<lLIicL appliLiible tu Lliili-ities prep<iringy their (ILLounts in i2ccordance
with the FinaiiL ial Repoi'ling Staiidcird cippliccible in the UK tind RepubliL of Ii'elciiid piibli51iL(l ii) OLtober
2019"
Reference aiid Administratlve Informatlon
Charily N4l111e'.
Gleii Parenl Youlh Gi'oup
Charity Regi%lralion niiii)bei':
10•053
Business Addres8'. Glen Coinimunily Coniplex,4 Ic Suftolk Road. BeltÉTrSt, BTI 19PE
Trustees
Pati-ick O'Donnell
Doii Ccirmicliilcl
Gi'el¢i Dohei'ly
Eli7.abetl) Deveniiy
Bernlidelle Farrelly
Auditors
MLCrccry Turkington SloLkniaii L1'D,l Laiiyon Quay. Bclt'1¢.s1. B'fi .ILG
Baiikers
Baiik ot Irelaiid, Aiider50nlowii Ro¥ld , Belta%t
Page I

Glen Parent Youth Group
Statement of Management Conimittee's Responsibilities
for the year ei)ded 31 March 2023
Achievements and Performance
The past twelve Inoiiths wilnessed ali inLir4ise iii the level of Sei'viLes11c Ltivilies oi'gdiiised iii the Gleii
Conimiinily Coinplex as a result ot Ilie edsingy ot Covid i'esli'iLtions. More Ihaii 50,000 User Visils were tnade
by childrLn, young i)eople, t'¢1milie8 and adii118 using oiir Services t'or DÉiycare, Atter-,schools, Youtli,
Ediic¢ltionrrr¢1ining, Pi¢ inily ,Siipporl, Sporting. Hel< Ilhy Liviilg Pi'ogrqL mines <iiid AdvoLclLy Sei'viLes.
We enhanced oiir Parliiei'ship aiiaiigeinenl% with St. Gei-drd'.s School, Leii<idooii ComIniinily Foruin. Belftisl
He<illh & Soci¢il Care Tru.sl. Ediiccltioii Aullioi'ily, Coiiiily Anli'iin GAA, WoinLn inlo .Sp()rl, LLnadooii
Cominlinity Counsellii)g ProjeLI aiid &1 wide rc1nge ot Networking Bodie,%. Our Social Econoiny Daycare ic nd
After-.sLhool% Projects cnabled us Lo eiiiploy c1ddilion1c l 8l1c ff. We had ¢1 vei'y positive Inspeclioii by che
BHSCT Eai-ly Year8 Tcam4 ii) Jiily 202? Wc <11.%0 litid 3 very positiv¢ Modell'alioii Visils foL' our Youth
Sek'vices by Ilie E.A. Iiispeclor(Ile in the i)<isI 12 inoiiilis.
Tlie E(IuLalion ALilhority 5ti'eiiu¥lhened Ilieii. rel¢ilion.sliip willi u.s ai)d we werL succe,s%l'LII iii our tui)diiig
c Pl)licalion l() Iheni. OLII. InLliisioii Pi'()jecl wilh ,St. Ger4?I'd',s now riin,% Iwo (lay.8 ¢q week. The I'eveniie froiii Ilie
DayL¢li'e and At'ILr%chool's Pi'ojvLI Ihi% yV411' r¢sulied iii &i grL¢l1¢1' iiicoiiie aiid <il%D ali iiiLI'ecl.SL III Ulir
expL'I)diliii'L ¢ind (iulpiil%. Thi4 Lll<ibled us lo bL IblL to Lover thL IIubyL inLI'La%L in Sil<1-I' ¢ind Riii)nii)g Cos18 for
the Groiip. With the iiiLrea8e iii iiiinimlim waLye and Iiuge ii)Lrea%e iii gas, eleLtI'iL and runiiing L()sls, we
woiildn'l have beeii able lo (leliver Ihe S<iine level ol Sei-viLe% in Ilie Complex withoiit the i'eveiiue raised by
our Si)cial Econoiiiy Pi'nject.
We wilnes%ed ¢in inLre6i%e iii ihe niiiiib¢i' ol. reqiiebl% lo use oiii. rooms and Mi21n FIiill fui. Meeliiig%, Fiiiiiily
CoiiiaLt, Triiiiiiiig, W(?rk.%hop.s <liid SpoitiiiglHe£illh Activities É111(I Progi'<iiiiiiie%. Wc i£150 lio%led a iiumbcr of
activitie% ¢lll(l Eveiil% iii IhL' C()nii)lex i)<irl of. IhL Len¢id<)oii Coiniiiunily Fe%tival. We host Iwo Citywide
Si?ortingy Fvtsnt.s f4)i' tschools cl1l(I CJl'OllI).s fi'oii) 4i¢ro.%8 BLI f¢lSI.
Tlie.%e wei'e <1 Cilywicl¢ Jiidu Coiiipelilioii <ind Buxinb Wurk%hups t<lLililitted by the IL'i%h Aii)iileiti' Boxiii
A8sDci¢ilion. BL'lfasl Uld £il%o delivered two Ful%ol Coachiiig Courscs in Ihc Coniple,K Ili1% yedr. Our Yoiitli
Sial'f Co-oi'diiialed 11 Wiiitei. Toy Api)eal locally which re%ulied in hLiiidred8 of toys being dnnatecl liiid
dislribiilcd io local fanii lies.
We worked in P1< rlnei'ship wilh Leiiadooii Wonieii's Gi'oup lo f¢icilil<Trte a Winter Families iii Need Appe<il
whicli rc,sullcd ii) over l 00 iieedy local taiiiilic.s and individii<il% i'ecciviiig food, Cloilic%, toilclric%,, fucl, clc.
ovei. the Chri51masNew Year perio(1 ciiid lo siipply Uiility Voucliers to those iii grecltest need. Adult
.%¢ifLgllliirding, Child Pi'oleclion, Pciedialric First Aid, Mindfulness and Suicide Prevenlion Ti'aining, wa5
piovided lo th¢ Silltt and Voliiiileei'% iii Ilie pa%1 12 111011llis.
The inain fociis ot oiir activilie.s, prograiiinies and .%ei'vice.s Iliroiigilioiit the ye<ll' Wcl.s Icirgeted Ilt dis(Idvaiilcibyed
individiials iiiid tlc milie8, n11( iiy of whoni wei'e I'eferred Iroiii a V<l1-iely Ot He1( Ilh ciiid Social Care P1'ote￿>S]0[]CIIS.
We inci'eci.sed oui. Reserves to reflect the incie4ise i n .slatt aiid runi)ing Lo¥t,% and to en.sure that we w()uld have
six nionths cover in the event of an emergL'ncy or loss ot funding. WL are al.so conscious of the fact th¢Trl
ruiiding for Ihe majority of oiir slafl- ends in M¢11'ch 2024 and with polilic1c l uiicei'tainlies, Funders caniiol
guaraiitee anythiiig beyoiid M{￿Ch 31st ?024.
We adhered to all our Charity CoiT]mission obliglltioiis and had inspeclions of our facilities caii-ied out by the
Healtli and Safety Executive and Belfast City Council.
Witli the cuiienl cost of liviiig crisis. we will continiie to provide 1< wide variety of Services to the iiiost
viiliieic1ble llidividiials aiid f<1tnilie5 Wlthin the Neighboiii'hood to improve their quallty of life.
Page 2

Glen Parent Youth Group
Statement of Management Conimittee's Responsibilities
for the year elided 31 March 2023
Financial Review
The results foi. the year £￿e inLIuLled in the financial documents. The Groups resli'icted I'esei-ve increased
diiiiiig the year.
Investment pnlicy
Any %iirplu.s tund% are transferred iiilo .short terni Srf?viiigs account% for iiiveslmeiil.
Reserves Policy
The M<ina&Femenl reliiin fLiiids iii the Lh(Irily iii ol'der lo provide siiifiLienl woi'king Lapilill lo l acililale the
oiigoiiig aLtivilie.s. Tlie t¢irget foi. unre%ti'icled tund re%erves 1% three moiith,q %uppoit cost.s.
Volunteers
'riie cli¢irity i,$ appreci¢qtive of the efforts of its voliiiileei's who are involved in service provision.
Page 3

Glen Parent Youth Group
Statement of IkIanagement Conimittee's Responsibilities
for the year elided 31 March 2023
Stalement of fvlanagement Conimittee's Responsibilities
We appi-OVL Ihc tinancial statcmcnls
We confii'm Ihal:.
The CoIninillee of the Group are re%i)onsible foi. the preparation of Ihe financial stÉ?lemenls so as lo give a true
and t(iir view of the %tcile of affairs of ilie Gi'uLlP and of the income aiid expeiidiliii'e Of the Group foi- Ihe
finanLial yecli-. In pi'ep¢ll'iiig those lincliiciiil .sl<ltenients, Ilie Commillee i5 required to-.
SLlecl suitable £1ccoiintin& policie5 <111d Iheii apply them consisteiiily;
make judgement.% and estiinale% I1i¢11 are rea%onable ¢liid prudenl.,
PIEI)ciie the fiii<111cial slalenieni4 on the going conLLrn bilsis, Iiiiless it 15 inaiipi'upri<lte to pi'e5ume that tli¢
GL'UiiP will LOlltii)iie iii busiiiess.
Th¢ Coiiiniittec ot the Group arc al40 i'e%pon%iblc foi. kcLpiiig pr()per acLounliiig iecoi'd,% Ihiil di,%Llo.sc with
I'ea%onable 4qCCllI'acy ¢Trl 1¢ Ily liiiie tlie tin¢qllCicql i)o.sitiaii of Ilie Grouii. They (ire <11,40 re41)oii%ibl¢ f'ni.
.safegiiai'dinbF the assets Ot tl)e Gi'oiip L1nd taking I'e<ison<il)le step% foi. th¢ preventioii and dLteclion of fi'aud aiid
othei. iri'ebyularilftes.
For cind on behalf of Cominiltee
Mill)agei-
Chairpci
18111 Octobei- 2023
Page 4

Glen Parent Youth Grnup
Independent auditors, report to the iiiembers of
Glen Parent Youth Group
Opinion
We h<ive aiidited Ilie lin<illLi<il sl<ilemeiils of Gleii Pareiil Yoiiih Gi'oup for the year ended 31 March 2023
which coinpi'ise thL Stalemcnl of Finaiicial Activities , tlie Bal¢111ce Sheet, the Cash Flow Siiilemeiit aiid note5
to tlie financi4118lalemeiils. including %igi)ific<int accounliiig policies.The till<inci1< I reporliiig li'aniework Ili<lt
has been <ipplied in their pi'eiiclfiilion 15 (tppliL<ible Ic1W and lJiiiled King,dom Accouiiling Sicliidc11'd%, inclliding
FiiiiinLicil Rcpoiting Standard 11)? Thc Finaiicial Reporting St<liiclai'd applicc1blc iii Ihc UK Ic lid Republic of
Ireland (Unilecl Kiiigdoin Generally Acc¢pied Accoiiiiting Praclice).
Iii our opinioii, the financial .sl¢lteiiients'.
give a li'LIC cind tair viLw ot Ilie slatc of Ilic cli¢ll'ity's atfair% a8 ¢Tr13 l March 2023 aiicl of ils inLoming resoui-ces
¢ nd ¢ipplicalion of re.4oiirces, for the Yeai- Ihen elided;
have been properly prepared in accordance with United Kingdoim Generally ALLepied AcLouniiiig PraLtice;
and
Basis for opinion
We LunduLled ULII. iiudil iii dLLurd¢ll)Le wilh Inlei'ii<ili011411 Sidn(l¢ird% on Aii(lilin& (UK) (ISA.4 (UK)) dnd
c ppIiL<iblc l<lW. Our rc.41)onsibililie% ui)(let' Ili().%e %1&1ndard% <irc t'ui'ihcr desL ribc(l iii IhL Audil()r'.s rc%i)oii%ibililiLb
foi. Ilie audit of. Ilie I'iiiiiiiciiII .%luleineiils %eclioii i)t' oui. rLP()I'l. We are ii)dL'I)Lii(lei)l ol. the c111¢ rily il) <qccor(laiice
with Ilie Lil)iLal rL'ciuireinent,s thdl 1< re I'LILvanl to our audit of Ilie fiii¢lllcic11 st411¢menlts iii thL UK, including th¢
FRC'.4 Ethical Si()iidai'd, and we have fulfilled our oiliei. eihicul i'e%ponsibililies iii iicLui'ditnLe with these
rLqiiirLmLnl¥. Wc bLlievL that Ilie ¢iiidil evidence we have oblaiiied is .siiffiLicnt ciiid appropricltL to provide a
ba%1.4 toi. oiii. opiniDI).
Conclusions relatiiig to going concern
In uudiliiig ihe fiiiaiiLial slalemenls, we have coiicluclecl Ih¢il IhL Ii'iislees, Lise ol (he g70iI)g coi)cei'n basi,5 of
,TrLLouiiliiigy in thL I?I'Lparalion ()f Ilic fin<illLi<il slaleIncnl% Is <lPI)rnprilc Ic.
Bil.sed on the work we h&ive i)erf()rmed, we liiive n()t i(ILiilil'ic(I (illy Illiilei'ial iincert4iinlie%' relating t() events or
Londiliuii% Ihiil, indivi<lLl<illy or LolleLlively, lll¢iy Las1 .%ignil IL41nl doiibi i)n (he ¢hcll'i(y'.% iibilily lu Lontiniie 1< s a
going cuncein tor a pLI'iod ot. ¢11 ILcisI Iwelve iiii)nths ti'oni when the tinaiiLial .sl<ilemeiils al'e auihoi'ised tor
Hi)wever, we Laiinvt piYdiLt (Ill fiiliii'e eveiil% oi. Loiidilic)11% 41nd as %ubseqiicnl ev¢nl% In6iy result in ()utcoine8
Ihcil <ire inc()nsi.slenl wilh jii(Igyemeiil.s (hal wei'e r¢a8oii<ible (11 the liiiie they were niade, the cibseiice of refei'enLe
lo a iiialci'ial iiiiLcrliTrinly in this aiiditor'.% repnrl 1% iiotl c guai'aiilcc Ihilt the C111( rily will c()iiiiiiuc iii oiici'alion.
OLir respoii.8ibililies and the i-e.8pon.8ibililie.% of the trustees with respect to going conccrn cqrL' described in the
i'elev<int 5ecti01i5 uf this i'eport.
Olher information
Thc otlici- intoi'niiilion coiiipriscs the iiiforini11ioii iiiLludcd iii Ilie <iiiiiiial i'cpoi'l, oilici. than Ihc accounts and our
udilor.5 l'eporl thei'eon. Tlie tru.slee% are respon.%ible I'or Ilie other iiiforiiicilioii. Our opinioi) on the ac¢ounl.s
doe.s not iuver Ilie other infoi'mation aiid we do nol expre.ss any foi'iii of a.ssiirance conclLlSlQlI Ihei-eon.
In LoniiLcLioii wiih oui. aiidil of ihe accoiiiits, oiii- r¢spoiisibilily Is lo iEad the oihei. iiiformalion 1( nd, iii doing
so, coii.sidcr whetlici. the oiliei- intomiation i% materially inconsi.stent with tlie Ic ccounls oi oui. knowledg¢
obtained in Ilie <111dil or oilieiTrvise appe<if5 to be ni(Itei'ially Ini5St<iled. If we i(lenlit'y sucli m(ItLfic11
inconsi51enLies oi. clPP¢irenl material Iiiissl(i(emeiils, we al-e requii-ed io detei'iiiine wlieiher Ili¢re i.s a niateri£il
mi5Stalemeiil iii IhL aLLountb or a mc11erial InisslciLem¢iil of the oih¢r intormiltion. If, ba.sed oil the work we
have perforin¢d. we LonLlude Ih<il there is a materi2< I misstalemei)t of this other iiifoniialion, we are required to
report that fact.
We have nothing to report iii this regard.
Page 5

Glen Parent Youth Group
Independent audilors, report lo the inembers of Glen Parent Youth Group continued
Matters on which we are required to report by exception
We licive nothiiig lo repoit in respect of the folloiving iiialters in relcilioii lo whicli tlie Charitie.4 (Accounts and
Repoi-15) Regul<ilions (Norlliei'n Irel(Ind) 201_fi reciuire us lo report to yoii if, iii our opinion:
the iiifonn¢?tion given ii) Ilie fincliicial sl¢11emeiits is inconsistent in aiiy Intqtei-ial respect willi tlie trustees,
report. oi.
Slifficieiit accoiiiiting r¢cords have iiot been kept. or
tl)e tlllciiicial slilten)eiits al'e iiol iii agreeiiieiit with the accountiiig I'eLoi'ds' or
we h(tve iiut i-eLeived all the iiifoi'niatioli <ind explaniilions we require t'oi. our audit.
Responsibilities of trustees
A% explaiiied inore tully iii Ilie ,St<llemeiil ot tru.%lee%' Responsibilities, Ilie Iru%lee% ar¢ re%poii.%ible tor the
prepardtion of the account% and for beiiig salistied thal they give a true and t4711' view, aiid tor .siich intei-lic11
conii'ul il.s IhL LuminitleL dLIL'rininL is nL'LL.s%ai'y to eni¢ blL the pi'epai'ation of acLoiinls that are I'i'ee fi'oiii
11)¢ltLI'i(Il iiii.sstcilL'iiILiII, wheihLr due to frdiid oi. ei'i'ui..
Iii prep£iriiig the uccount%, 11)e Irustee.s Kire re.spoi)sible f'or us%e45iiig Ilie cli<irity'.S iibility to coiiliniie a8 a going
LonLeni, di,sclo%ing, a8 cippIiLiiblL, mailers rLlalLd Lo goiiig coiicei'ii and ii%ing the goiiig concern ba,%is of
accountii)g unlc%s Ilic Irublcc%' cithcr iiilciid to liquiddlc Ihc chai'ity oi. to cca.%c opci'alions, or Iiavc no rcali%Cic
Iiernalive bul to do .%0.
Audltor's responsibilities for the audlt of the financial statements
Oiii. ubjeLtives (li'e to obt<lill I'e<l.suncible i15sufliiice iibuiit whether Ihe fiiiilllLi(il %tiiiemei)l.% <1 whole <ire I'ree
tl'olll 1lliilLI'ii( I Ini%stcilLiiicnl. whLihLr duL' lo Irciud oi- Li'ror, aiid to i.4.¥llL an 4lU(liloi % rLPQI't Ihcil ii)¢lLidL% (iur
opiiiion. ReLTrS()llcible a%%iiraiice 1.% ¢i l)igli level ot 41.8%LlI-ance, bul 1% not u gu<1raiilee tliiil L1ll &lU(lit coiidiicled iii
,Iccoi'dl& nLe wilh ISAS (UK) will 2i Iw11 y% delecl L1 Inateriiil misslalLmenl whLn il Lxis1%. Mi,ssl<ilemeiitS Liill Ill'ise
t'rom f'i'aud or ci'ror and al'e con.sidere(I malei'iiil it., iiidividuic Ily or iii IIIC c1ggrcgalc, Ihcy could LcasonabRy bc
expected to intlueiiLe the econoinic deci%ioii.s of u,ser8 taken on Ilie basis of these fi111< Iicial slaleiiients,
Page 6

Glen Parent Youth Group
Extent lo which the audit was capable of detecting irregularities, including t'raud
IITegulill'ities, iiicliiding frit ud, are i118tances of non-coinpliqÉ l)ce willi laws dnd i-egulalions. We desigii
procediires iii line ivith oiir respoiisibilities, outlined above, lo detect tn<lterial iiiisst4ltemeiiib in respcct of
irreglilarilies, illLliiding li'alid. ThL Lxlciil lo whiLh oui. procLdLlI-cs al'e Ccipable of delevliiig in-egiilai'ilies.
Ancludiiig fi'aud is detailed below:
We identified the are<lS of law5 iiiid i-egLII(tlion5 th<it Loul(I re<1501)ably be expLcle(I lo have a Inateiial eflecl on
Ilie fiiiaiicial sl1¢ ILniei)Is <liid risks ol. matcrial mis.sialcii)Lnl dlie lo fi'aud, usii)g oiii. Iiiidei-st<liiding of the cnlily'.S
iiidii.%lry, regul¢iloi'y eiivironineiit c1nd nihci. cxtei-11(Il factoi's and inquii'y with IhL 'fi'u%lcL8. lil <iddiiioll. oui. L'i%k
,Is%e.4smeI)t procedui'es include(I'. inqLiiring with tlie Tru51ees tis lo the chitrilies policies ¢111d procedures
regyarding7 conipliiince wilh l<lWS <ind regiilalions l< nd prevenlion lind deleclion of fr¢2ud' iiiqiiii-ing whether ihe
Truslec.4 h<iVL knowledgL ot any 1¢ Ltual or ,%ii%pccted noi)-Lomplian¢L with I1lWS oi. regiilcilioiis or
¢ Ileged fraud; inspecting the charities I'egulalory aiid leg7dl correspondeiiLe; aiid readiiib, Boiird Iniiiutes.
We discus,%ed ideiiiilied ItiW5 and regLilation%, fr1< lid risk t¢lclor.s ai)d the need to reinain alerl ¢1moiig the <Trudil
Icain.
Tl)e Lli<irily IS %LibjeLt lu l<lWS diid I'Lbiilalions that dii'Lcily affLLI IhL fincillLi411 .8tateincnl8 chai-ily lond fiii&oiiLial
repoi'lii)g legvj,%l<ilioii. We (15.SLssed Ilie e,Ktent ot Loiiipli¥ll)ce with these lilW% iiiid regTiil¢ilioi).% 1c.41)<lrt ot i)ur
proL¢diii'¢s ni) Ilie reluted tinaiicial .%lcqlemei)t ilems, inLludiiig 1¢ ssessing the f'iii4inci£11 %1Aleineni (IisLIo%LlI'es and
agreeing Ihein to supportin&T IlocuinLni(Ilion whLn nLcessiiry.
ThL Lharily 1% %ubjcLI lo inaiiy ()thci' law.% aiid rcgul¢?tioii.% wlici-c th¢ ioi)sequcii¢¢% ot ii()ii-Loii)pliaiiLe could
114ove Inateri1< l ef'tecl nn 1L lii(iunls oi. di%clo.s111-es iii Ilie 111i4?IICicil s1i11Liiieiil.s, t'oi. in%l<iiiLe Ihr()ugh the
iiiii)0siliun uf fiiies 01. liligTaliun. WL idcnlil'iL(I the lollowinby arLIlS (its Iho%L Ii)0,s1 likLIy lo h6iVL such an eftect..
lie(Ilih lind sdfelyy ciiili-bi'ibei'y, employiiieiil l<lW, eiiviroiinieiilcil l¢lW.
Aii(liliiig %lciiidcil'd% liinit the iequired iiuilil pi'ocedure% lo ideiility nnii-coii)plicince will) llie.se ni)i)-dii'eLI l(IW%
,Iiid I'LbTiil<lliun% lo inciiiii'y of Ihc TrLi%ILL'% (11)cl inspcLlion uf I'L'giilcilui'y ¢ind legal coi'rcspoiidenLL, il. ffjiny. Tlicse
liniilLIl proLLdui-c% (lid iiol idciilil'y ¢qclual oi. suspcclcd lion- coinpli1c IILC.
We a8se8secl event.8 oi. condilions tli<il Loiild indicilte an incentive or pies.%ui'e to L()mmit fi'aud oi. provide an
01)pvi'liini(y lo coininil fi iiiid. As I'cciuired by dU(liliiig sldiiilai'ds, wv pi'rloriiicd pi'()cvdui'LS Io &icldi'¢s% ihe I'i.8k
ot. InLinagcmcnl ovLri-idc ol. conlrols. On Illis ¢iudil we do not bLli¢ve Ihci-c 1.4 a fi'ciud ri%k related lo revcnLIC
recogi)itioi). We did Iiol ideiilify 1( l)y adililioncll trciud I'i5ks.
Iii I'espon.se to ri.sk of fi'aud, we <il%o performed pi'ocedure.s iiiLluding: identifying journal enlries lo lest based
on risk Lriteri<l 41nd Qoillpic i'lng the idLiilitied eiilries lo suppurlinLy do( iiinenlalioii. ev1( luating the l)Lisin¢.ss
puri)o.se ol. signitlC¢qiil unii,siial Ii-ans<lLtioiis; a.ssessiiig sigiii ficaiil accounliiig estimates for bi<l.8- and assessing
the di.sclosuies in tli¢ finanLial statemeiil8.
Owiiig lo the inherent liinitations of an &ludit, thcre is ali iinavoidablc ribk Ihat wc Inay not have dctected soille
111<lteiial inisslateinenls in the financial slaleiments, even Ihoiigh we have properly pl¢1niied and perforined oui.
aiidil iii accordciiiLe with aiiditing st￿1ndard.$. For exaiiiple, tlie further i'eiiioved iioii- Loiiipli(ince with lilws (lnd
regiilations {ii-regulclL'ities) is froni the eveiils c111d li'ans1c Ctions reflected in the financicil bl(Iiemenls, the less
likely the iiihei'enlly limited procedure% reqiiired by c1udiling stilndards woiild ideiilify it.
Page 7

Glen Parent Youth Group
li) <iddition, as with <1ny aiidit, there remains a higher ri.sk of non-deleclioii ot irregiil<Trrilies, as these ITI2& y
involve Lolliision, lot'gLry, inlLntiOllcil oniissioiis. misi-epreseiitiltioiis, or the oveii'ide of iiiiernal conlrols. We
c i'e iiol i'csponsible foi. prevcnliiig IiOLI-conipliance and C<iniiot bc e.xpectcd 10 dclccl noii- coillpli1c IICC Wlth all
law.s wid regulations.
A turther description of oiir re%poiisibilities foi. the audit of the accounts is located on the Financicil Reporlii)g
Council's website al.. http'.//www.fi'c.oi'g.Iik/(iudilot's i-esponsibilities. Thi.$ description forms Pc1rl ol. our
auditor'5 rcpoLI.
The pui'pose of our audit work and lu whom we owe uur responsibilities
Tlii.s report i,$ made solely lo Ilie charity's trustees, as a body, in accordance with Part 4 of Ihe Charities
(Accolinls an(1 Repor15) Reglildlions (Norihei'ii IrLlandl ?015. 0111. Ic iidil work has beeii iin(lei'11< ken .40 Ihcil we
niigylil slalc lo IIIC Lh&irily'S Inember% Ihosc inallci's we al'e rcquircd lo slc11e to them in <lli aU(liloi s rcporl an(1 toi.
no oiliei. PLlI'pose. To the fullesl ext¢iit pei'iiiilled by 14LW. we do not liccepl (Ir a%suinL I'csp()n%ibilily 10 cinyoi)e
oiliei- Ihaii the cliarity and Ilie cliarity's liii.stee.% it.s a body, t()r our aiidil wi)rk, foi. thi.8 I'eport, oi. for Ilie opinions
we hilV¢ foriiied.
Richard Mcclay FCA (Senior Slatutory Auditor)
For and on hehalf of Mccreery Turkington Stockman LTD
l LJnyon Quay
BELFAST
BTI 3LG
Chartered Accountants
Illth OL'tober 2023
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Glen Parent Youth Group
Statement of Financial Activities (Including Summary Income and Expenditure Account)
for the year ended 31 March 2023
Unreslricted Restricted
Funds
Funds
Total
Total
2023
2023
2023
2022
Incoining Re.sources
ALiiviiries Icj ]iii'tlier Ilie
.hiii'ii)i.s' objeelive.¥.'
GL'1( nl rccLivcd and oilicr iiiconic
Investment inLome
Iiive%tinent Inci)ii)e
Notes
874.429 874,429
809,434
204
Total incoming resources
874,429 874,766
809,638
Charitable expenditure
Manageinent 1¢ ndc i dinini.%li'alion
{4,400) (877,119)(881,519)
(761,989)
Total resources expended
{4,4QO) (877,119)(881,519)
(761,989)
Net Ineoine before transfers
(4,1)63)
{2,690) (6,753)
47,649
I'ransfer between funds
Net incomlJ)g resources
(4,063)
(2,690) (6.753)
47,649
Fund balances brouLyhi forward
78,646
?60,6?7 339,273
291,624
Fund balances carried forward
74,583
257,937 332..f20
339,273
All of the above rebulis are derived trom trom coiitiniiiiig aLlivifes.All g¢llllS ¢iiid los.ses recognised in
the year at'e in
ed above.
Chair
ers
Treasurer
18 October 2023
The notes on pages 12 to 17 form an integral part of these financial statements.
Page 9

Glen Parent Youth Group
Balance sheet
as at 31 March 2023
2023
2022
Notes
Fixed assets
Taiigible assets
691
888
Current assets
D¢btoi'%
Ci¢ sh 1( I bank ¢iiid in haiid
333,269
34?,425
333 ?()9
357,425
Creditors: amounts falling
due within one year
(1 ,441))
(19,040)
Net current assets
331,829
338.385
Net assets
332,520
339,273
Capital and reserves
Restricted Fund
Uiiresli'icled Funds
2_57,937
?60,6?7
78.646
332,5?0
3.39,?73
The financial 8lat¢menl¥ were iipproved by the Coiiimillee on l 8 October ?023 lind signed 1£ nd &tppi'oved lor
i5511c on it.s behalf. by
Lhairperson
Treasurer
The notes on pages 12 lo 17 form an integral part of these finaiicial statements.
Page 10

Glen Parent Youth Group
Casli flow statenient
for the year ended 31 March 2023
2023
2022
Cash generated from operalion.s
Nel inci)me / {expendilure) foi. the yeai.
Deprecialioii
Decrease iii debtors
(Decrease) in creditors
Investinenl iiiconie recogni5ed iii stalemenl ot. findncial activitie8
Net cash outflow t'rom operating activities
{6,753)
197
i.f .00(I
(17,61)11)
(337}
47,649
(15,0110)
17,61)()
(204)
{9,49.3)
50,308
Cash ftlow stateinent
Nel cash oulflow from opei'aling aLlivilies
(9,493)
.$0,31)8
Cash flow from investing activities
Intei'e.4t reLeived
337
204
DeLrease in cash in the year
(9,156)
50..fj12
Recoiiciliatioii of net cash tlow to niovement iii net fuiids
Decrease in cash In tlie year
Lash and casli equivalents at l Api'il 2022
Cash ai)d Lash e(iuivalents al 31 MarL.h 2023
(9,156)
342,4?5
.5(),.512
2()1 C)13
333,269
142,42.5
Page 11

Glen Parent Youth Group
Notes to the financial stateiiients
fur the year elided 31 Marcli 2023
Accoiinting policies
1.1. Basis of preparation
The <iccoiiiils Iiiive been prepared in accordance willi the chi1rily's governing documeiil 1ciid
'AcLouiiiinbT ¢ind Repoi'liiig by Cliarilie%: Siateiiienc of ReLoniineiided Pr£iLlice cippliciible to Lhai'iLies
prepciring thcii. accouiiis in <lLLordance with the Finaiicial Repoi'iiiig Staiidai'd <lPI)liLable in the UK and
RepubliL of Ireli¢ nd publi,slied in OLlobei' 2019" The charity is a Public Benefit Enlily as detined by
FRS 102.
1.2. Resources expended
All expenditure is <lLLounled foi. un an accru¥ils basi,s.
ExpeIiditure is reLugiii5ed where Ihei'e 15 a le&y£il or Loiisli'uLtive obligatiuii lo ml¢ ke Pilytneiils to third
Pill'lies. it is probable that tl)L 8eiilcinenl will bL rLquifLd. ciiid the aiiiouiil of Ilie ol)ligalion L£ln be
mea.sured reliably.
1,3. Incoming resources
Iiic()Ine 1.% reLo&>iiisLd whcii ihc chc?rily i.s Icgally eiiliiled lo il afiL'f ¢?iiy pcrformcincc coiidilioiis have
bcLlI Iiict. IhL aiiioiiiil% Lan bc ii)L<l%lll'cd i'cli1c blyTr <l1)d il is prnb<il)Ic Ilidl iiiL(IillL will bL I'CCCIVLCI.
Cash dnnJlion,s are recogniqed 01) I'eceii)l. Oiliei. do111L 110118 (ire I'ecoL71)i%eil nnce tlie cliai'ily ha% been
notitied ol. the donation, unle.8% pei'toi-InanLL conditions rL(iiiii'L defci'i'cil of Ihe ainoiiiit. InLvme lax
reLoveriible An relalivii lo dviiiilioiis received linder Gifi Aid or deeds of Loveiiani is i'ecogiii%ed ilt the
lime of Ihc donation.
Leg4lLie% iii-e I'ecogiii%ed on receipt or otherwise if the charity b¢¢ii i)()lified of ¢lll iini)eiiding
di%li'ibiili()n. Ihe i)m()Liiil is known, and I'eLeii)l is expected. If the amoiiiil is not kii()wn, Ihe legacy is
Iie<ilL'd ¢1% a Loiiliiigeiil a.%%el.
Invesliiienl iiicoiiie 1% i-eLognised once the income and been declai'ed (ind notitied to bank accounts.
1.4. Tangible fixed a&seLs and depreclatioii
Dcpi'ccialioii is providcd at I'cllc% Cl¢ ILulc11cd lo wi'ile off thc c05t less residu1< I value of cach asset ovcr ilb
expected useful life, a.s follows..
Fixtiii'es, fillings
iiid equipinLlIt
Molor vchicles
250/0 reducing balance
250/0 slraighi linc
Cash at bank and li) hand
Cash and cabh eqiiivalenls include cash in hand, deposits held at call with baiik.s, olher sliort-lerm
liquid investiiien15 with origiiial mcltiirilies of ihire munihs or le55, and bank ovei'drafts. Bc111k
ovci'drafts ¢2l-c shown wilhiii borrowiiigs iii current liabiliti¢.s.
Page 12

Glen Parent Youtli Group
Notes to the financial staten)entS
for the year elided 31 Murcli 2023
conliniied
1.6. FinanLial Instruments
Tlie chÉ11'ity lias elected to apply Ilie provision.% of Section I I 'Basic Finaiicial Ii).stl-Lin)entS' (tnd Section
12 '0ihei' Fin<iilCL<il Iiisli'uiiients Issiies, uf FRS 102 to all of ils fii)4illci<il inslrurnciits.
Fin￿]Cial instruillents al'e recogni%ed iii the charity's balance sheet wheii the charity becomes P<1rty lo
the conli'actiial provisions of the iiisti-iim¢iit.
Fi111c ncial 1¢,S.8etS clnil liabilities al'e offset. with the nel amounts pi'esented iii tlie fin<Triicial 8laleiiienls,
when tliei'e is a legally enforceiqble i-ighi lo set off the iecogiiised ainounl% and Il)ei'e 1% an intentioii to
seiile on 1< nel basis ur lo ie<ilise Ihe ussel c111d seiile ihe liabiliiy simultai)eoLisIy.
Basic finaiieial assl'ts
Basic tinill)Ci<il it.sse15, whicli iiicllide debtoi's and cash c1nd bai)k b1( lances, are initially Iiiea8111'Ld at
li'aiis¢iLtiui) price inLludiiibT Ii'iill%ciLlion Losls (Ind til'e siib5eqiienlly Lari'ied lil ¥iiiiorli%ed Losl Ll.siiig ihe
eftective iiitere%t nieiho(l uiilc%4 Ihc an'aiigcniciil constilulc5 cl t'inaiiciiig Ii'aii.S£lLli()11, whei'e Ili¢
li-ansaclion is Ineasured al Ilie i)re%eiil value ot the t'iilure receipt% di%coLiiiled al a nii< rkel rate of inlere8t.
Fin<ll)Lial a%scts Lli1ssiliLd ils ItLLivablL wilhiii 01)e yedi. ¢li'L iioc aii)oi'lis¢d.
Basic financial liabillties
Biisic tinaiiLiiil li<ibililie%, iiicludiiig creililoi's Kind b¢ll)k loans (ire initially recoLYllj.%ed <lt Irans1( clion pi'ice
Linle.5.8 Ilie at'rciiigeii)ent L()11s1iliile8 a fiiianLing Ii'(InsaLtioii, wliere the debi iii%lriiii)enl 18 iiiea%ui'ed clt Ilie
prLsei)I valuc of thL fLilui'e Pciyiiieiil.s disLuiiiited al a Inarket I'<lle of ii)teresl. Fii)£illLi<Trl li£ibililies
classifiLd (18 payable wiiliin onc ycar ¢1rc not aniorli%cd.
Debt inslrumenls are SLib5e(iiienily Ldn'ied <lt cllllol'lised cosl, Iising Ihe etfeLliv¢ inlei-¢st r4?le inethod.
Trade creditors al'e oblig¢?lions lo pay foi. good8 01- .8ervices thal111< VL bccn aLquired iii the ordiiiary
L(iuI'se ()f opei'ali()ns fi'oin suppliei's. Aiiiouiits payable are cla.%8ifi¢d 41.8 Liii'r¢iil liabilitie% it i)aymeiil is
due wiiliin oiie yecll. ur le.s%. If i)ol, they lire pi'e.%eiited <iS iion-CLlI'i-ei)I liabilitie.%. Ti'cicle ci-ccliloi's al'e
Iccogiii%Ld initially al li'aiisacli()11 pricc aiid subscquciilly inc<i5ured al aInoi'ti.scd co%1 using the cftcciive
inlere.sl melliod.
Page 13

Glen Parent Youtli Group
Notes to the financial stateiiients
for the year ended 31 Marcli 2023
continued
1.7. Re.sources
InL'omin¥ resources
All inconiing resoiii'ces are ineliid¢d iii the SOFA wheii the charity is legally eiititled lo the
iiicoiiie and Ilie aniount can be qiiantified wilh reasonable accuracy.
Don<qtioiis al'e iiicliided as incoine whcii Ilicy ¢irc rcLeivLd. No ainounts are included
in Ilie fiiiancial slaleinenls foi. services don¢lt¢d by voliiiileer%.
Resoiirces expended
All expci)(lilLII'L 1% 4lCCOLiiil¢d tor on ¢111 acLI-uals basi% aiid has been Lld.%Sltied under he4qding8
that agg7regale all c0515 reliiling to the cale&yory. Whei'e cos18 cannol be dirl'cily alli'ibuled lo
Piirlicular he¢1ding8 Iliey h<ive been allocilted to ¢iclivili¢s on a b¢lSi,s consislent willi use of the
resoui'Les.
1.8. Goveriiinent grant8
Goveriimeiil gi'cinls ¢irc I'ccogiii8ed cil the f<lil' V¢ilue ot (he 1( S.8el i'eceived or reLeiv4qble when there is
I'C¢i%onal)Ic 1( %%ufc111CC that Ilic gi'aiil LDndilion.% will l)c Incl and Ihc grÉint% will bc i'c¢¢ivcd.
A gyi'anl thdt ,%pecifies pei'fui'm(illLe cuiidition% is recogiii¥ed in incoine when the peifoi'maiiLe Lui)ditiun5
cll'e met. Where a griinl does not %peLity i)ei'turni¢iiiLe LUI)dilioii% il i.s recogiiisecl iii iiiLunie wheii the
pi'oceeds are received oi. ieceivEibl¢. A gr<inl I'eceived l)ef'ni'e the recogiiilioii criteria 4Trre %ali%tied i.s
rLCUbTnisL'd a liiibility.
1.9. Fmployee beneflLs
The Lo%ls of %liorl-lerm employee benefils are recogni%'ed a8 cl li<lbilily iiiid ai) expense, Iinless (hose
co81% ai'c i'eqiiii'cd lo be reLDgni%cd a% parl of Ihc co,411)I' %lock or t'ixcd d%%cI%.
The cost of any uniised holidiiy enliileinent is recogiii5ed in the pei'iod in which the employee's services
I'e i'eceived.
Teriiiinalion benefilb al'e recognibed immediiltely as an expen,$¢ when the Lhai'ity is demonstrdbly
¥omiiiilled io l¢rmii)ale (he eniploynienl of 1< n employee or lo pi'ovicle lei'iiiiniilioii beiiefils.
Page 14

Glen Parent Youth Group
Notes to the fii)ancial tements
for the year elided 31 March 2023
continued
Unrestricted Restricted
2023
2023
Total
Total
2022
2. Grants and other inco]nc received
Rooni Hire <iiid Ci'echc Iiire
Belfast City CoiinLiI
B¢lfust He￿}11h And Soci1¢ I Care Trust
EdLIC¢l1i()n Auilioi'ity
Meiiibers Cuiiti'ibuli011slDc1ycare
Dep¢ll'tiiient tor Coiiiiiiui)ities
Sundry inc<)Ine
Paihw<iyS Fund
Early Ye<irs
Upper Andei's()n%towi) Coiiiinunily Foi'iini
22,000
22,240
76,742
109.864
518,11114
74 ()?2
7,245
3(1,1100
12,612
22,000
?2,240
76,742
109,864
5111,X114
74,()22
7,-582
-31),1)011
12.612
21,1)18
26,039
59,125
130,904
433,-519
71,766
18,123
3(1,0110
12,C)12
337
874,42l)
874.766
809,638
2023
2022
3. Total resoiirces expended
Wagc.4, 41< lariL.% and pen.qion coli8 (Re8lricted)
Tuli)r fccsl .S'LS.41(Illcql Icc% IRc%lriclcd)
Educalioiial e(iiiii)Ineiil and ie.%oiirLe.s (Re%lricled)
Pi'ogFI'am cosls and siiiiim¢i' %cheine (Resli'i¢lLd)
Tr<iiiiing {Re.%li'icled)
Rciil and rooin hii'c IRcstrictcd)
Insurcqnce aiid Meinbersliip Fees {Reslricted)
Light, heat cind otlier running costs (Re%tricled)
Cl¢aiiing IRLsti-ictcd)
Slciliuiieryl Repro&ii'<iphics (Re5tiicted)
Telephoiie, Internet 1L iicl Po,814ige (Restricted)
Traiisi)ori/ Diesel (Re%ti'icled)
Audit (Reslricled)
Bdiik Lharges (RestriLted)
Creche me<ils and sundry expenses (Reslricted)
Charitable Donations (Uni'eslricled)
Depi'eciatioii (Re51ricted)
572,557
12C).-56.5
111.6114
41,378
3,116
20,000
7,722
42,212
14,223
8,481
3,651
13.499
1.560
.564
10,776
4,4
197
496,078
1111,281
32,810
41,116
6,553
20,000
2,507
17,36U
10.845
-5,759
5,214
1,560
618
6,305
480
881.519
761.989
Page 15

Glen Parent Youth Group
Notes to the fiiiancial slatements
for the year ended 31 March 2023
conliniied
Net incoming resources for the year
2023
2022
Net incoinii)g I'e8ource8 i.s .slated after charging..
Depreci£ilion aiid oihei. aiiiouiits writtcii oft't tiiiigible assets
Audiloi-%' remuneration
197
1,.560
1.560
Fixtures,
rittings and Motor
equipment vehicles
Tangible fixed assets
Total
Cost
At l April 21)22
19,889
10,410
31),299
Ai. 31 M41r¢li 2093
19,889
10,411)
30,?99
Depreciation
At l April 2022
Charge tor tlic ycar
19,101
197
10,310
29,411
l97
At 31 M¢￿ch 2023
19,298
10,-110
29,608
Net book values
Ai 31 Mdrch ?1}23
-591
101)
691
Al 31 M<ll'LlI 21122
788
888
Debtors
2023
2022
Lo<in.s
15,000
Creditor.s; amounts fallliig due
wilhiii one year
2023
2022
Acciiials and delerred income
1,440
19,040
Page 16

Glen Parent Youtli Group
Notes to the financial stateiiients
for the year ended 31 Mareli 2023
conliniied
General Restricted
Statement of funds
reserve
reseri'e
account
account
Total
Tothl reserves at l April 2022
Total inLoiiie for the year
Total expenditure for tlie year
78,646
260,627
339,273
337
874,429
874,766
(4.40(1) (877.119) (881,519)
Total reserves at 31 March 2023
74,583
257,937
332,520
The genei'<il i'e5erve repres¢Iils the fi'ee funds of Ili¢ charity whiLli are not de%ignuted for pdrticulcir
piirpv.ses.
Page 17