Company Number: N1027771 Charity Number: NIC102967 ODAT LIMITED IA company limited by guarantge, not havlng a share capltall Annual Report and Unaudited Financial Statements for the financial year ended 13 September 2022 Daly Park & Company Ltd Chartered Accountants 4 Carnegie Street Luryan Co. Armagh BT66 6AS Northern Ireland
ODAT LIMITED (A company Ilmlted by guaranteg, not having a share capltall CONTENTS Page Trustees, and Other Inft)rmation Trustees, Annual Report Statement of Trustees, Responsibilities Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements 10-14
ODAT LIMITED IA company limited by guarantse. not having a share capital) TRUSTEES. AND OTHER INFORMATION Trustees Robert H Best {Resigned 31 December 2021) Margaret Jane Fitzgerald Lorraine Crosbie Jane Moore {Resigned 4 July 2022) Geraldiné Coghlan Frances McElroy {Resigned 4 July 2022) Seaneen Weir Joan Lawless (Appointed 29 May 20221 Charity Number in Northern Ireland NIC102967 Company Number N1027771 Registered OITice and Principal Address Peace House 224 Lisbum Road Belfast Co. Antrim BT9 6GE Northern Ireland Independent Examiner Daly Park & Company Ltd Chartered Accountants 4 Camegie Street Lurgan Co. Amagh BT66 6AS Northern Ireland Bankers Bank of Ireland 364 Lisbum Road Belfast Co. Antrim BT9 6GL Northern Ireland
ODAT LIMITED IA Company limtted by guarantee. not having a share capital) TRUSTEES. ANNUAL REPORT for the financial year ended 13 September 2022 The trustees present their Trustees, Annual Report, combining the Directors, Report and Trustees, Report, and the unaudited financial statements for the financial year ended 13 September 2022. The financial statements are prepared in accordance with the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and Accounting and Reporting by Charities.. Stalemenl of Recommended practi applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). The Trustees, Report contains the information required to be provided in the Trustees, Annual Report under the Statement of Recommended Practice (SORPI guidelines. The trustees of the company are also charity trustees for the pUoSe of charity law and under the company's constitution are known as members of the board of trustees. In this report the trustees of ODAT LIMITED present a summary of its purpose, governance, activities, achievements and finan$ for the financial year 13 September 2022. The charity is a registered charity and hence the report and results are presented in a form whith complies with the requirements of the Companies Act 2006 and, although nol obliged to comply with the Statement of Recommended Practice (Charities SORP effective January 2015), the organisation has implemented its recommendations where relevant in these financial statements. Mission, Objectives and Strategy Objectives To provide opportunities for families and friends of alcoholics at open meetings with al-anon members and health professionals and at meetings wilh selected interested groups and at closed meetings of only the friends and relatives of alcoholics to learn about the diseases and how to mitigate the negative impact of the disease on the lives of the family and friends of the alcoholic. These meetings allow those who have experience in living with an alcoholic the opportunity to share with the audience their experiences and successes. We also provide a 24 hour telephone advise line where the public in need of help regarding a family or friend of a an alcohol abuser can speak to and be given guidance by a dedicated established al- anon member on a confidential basis. Financial Review The results for the financial financial year are set out on page and additional notes are provided showing income and expenditure in greater detail. Financial Results At the end of the financial year Ihe charity has assets of £19,367 (2021 £22,196) and liabilities of £667 (2021 £655). The net assets of the charity have decreased by £(2,841). Trustees The trustees who seNed throughout the financial year. except as noted. were as follows= Robert H Best (Resigned 31 December 2021) Margaret Jane Fitzgerald Lorraine Crosbie Jane Moore (Resigned 4 July 2022) Geraldine Coghlan Frances McElroy (Resigned 4 July 2022) Seaneen Weir Joan Lawless (Appointed 29 May 2022) In accordance with the Constitution, the trustees retire by rotalion and, being eli9ible, offer themselves for re-eleclion. Compliance with Sector-wlde Leglslation and Standards The charity engages pro-actively with legislation. standards and codes which are developed for the sector. ODAT LIMITED subscribes to and is compliant with the following.. The Companies Ad 2006 The Charities SORP (FRS 102)
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Firefox about-.btanl ODAT LIMITED IA Gompany ty gtOrnbtt••, tt•t b•vlng a •h•f•"e8plWI STATEMENT OF TRUSTEES. RESPONSIBILITIES for th• yeargndod 43 SWrnber2022 Th# Irusie8, are 8180 dir6d0 of QDAT LIMITED for Ihe pu46¢5 ol CPanY law. ore respons[• ft>r proparfno Iho finandal slalemeots h 4¢eAlfd•ncewslh applkth l•w 2Th1 reg4ktions. Comp8ny Iw 104ulr•s Ihè trvg1•4 diretsrÈ to pr•p• gtOt•nentÈ eoth fa)ancaal yegf. Undgr Ihat Eaw Ine trusiee6 have ewed to pttparo Ihe sIAanoJl lalemts In a¢ord¢6 wtih Unlled KirvJdom Generdty Atypild Ac£ouN£ro PT8c#¢e (Uniied KingdDrn StandBrds and oppliRtsk kn) induthng FRS 102 rh FinanciAI R•wrtlng Standattl appltcabje In the LSK and ReputlE¢ of Ir818n 1A (s1 Enuuesl. Under any faw the In15 must not approve the fmanr3918twemants Lmtess lhey 4r saU¥lted that they gvie a tru• d f¥lr ¥kn¥ of Ihe stato d 8lfaifS ofthe CpanY anrt of fv surplus or defj of Ihe ¢ompany forthot period. In prepadng these Inandd sloloments. Ih ttyBlé•b ore wIre4 to.. ¥detJ $irilal)leotxounllrfj polloe5 8ThJ opY them con$l8RDty, mfj 8nd.estlmtt Ilwt off rwon8ble and prudenl. state whgth8r Iho knnd•l $laternents hwe betn pryred In gwthnce fft•%th the r8le¥ant1kngrKW Trp)rth¥ frQWork, tdenllfy th(W StsFth. and nots the effo¢t 4nd lh• Teas¢ns fry rtny mo10ts1 detArluT• fmm tlto sttsndarts: arnj pr4parn th• finan stst8ments the golng con¢wn basls 1?86 happr¥ri¥t• lo prosumo th31 tho ¢hafTty 11 contlnue h operau. Th trustw o)nffFrn thot Ih¢y h¢ ¢tynpliod wHh th• abov• r•wireffléntè fft wath9 th• f47•nci4 thrTh1n1 Th¢ tsyslee8 are iespondbla for k8Wi9 •dgquate 8ccounllnty racrnls Ihat ara Buffidgnl b shcw * expL•n Ihg ctsnlY3 transadoris" and dLJ¢bi¢ wtth temonablv al any tlme the finandal of th• dlarity 3nd onsbl8 Ih• lo ensuto thal the fnan(xal slatwrtnts tyTrhply wllh, They ore responsTble for Vjg of tho tharty al hence (or lakin9 reanable. stsw4 for the PWQlltion ahd dectson of Irw)J ontl oth8f Irregulatiiies. Approv•d by thv Bovd OfTftl on 4 Dgcembor2QZ%and •1gned ijn Its b¥hAlfby', Lorrnine CroJty Tru•ts• $onMn Walr 2of7 2511 IJ2022, I3:
ODAT LIMITED {A company Ilmited by guarantee. not having a share capital) INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES OF ODAT LIMITED We have examined the financial statements of the charity for the financial year ended 13 September 2022. which comprise the Statement of Financial Activities (incorporating an Income and Expenditure Account), the Balance Sheet and the related notes. This report is made solely io the charity's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our work has been undertaken so that we might compile the financial statements thal we have been engaged lo compile. report to the Board of Trustees that we have done so. and stale those matters that we have agreed lo slate to them in this report and for no other purpose. To the fullest extent pemiitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's members, as a body, for our work, or for this report. Respective responsibilities of trustees and examiner The charity's trustees (who are also the directors of the company frjr the purposes of company law) are responsible for the preparation of the financial statements in accordance wilh the requirements of the Companies Act 2006. The charily's Irustees consider that an audit is not required for this financial year under Chapter 3 of Part 16 of the Companies Act 2006 and that an independent examination is required. It is our responsibility to.. examine the financial statements under section 65 of the Charities Act; follow the procedures laid down by the general Directions given by the Charity Commission for Northern Ireland under section 65(9){b) of Ihe Charities Act.. and state whether particular matters have come to our attenlion. Basis of independent examiner's report We have examined your charity financial statements as required under section 65 of the Charities Acl and our examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9}(b) of the Charities Act. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those recoids. 11 also includes consideration of any unusual items or disclosures in the financial statements and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'lrue and fairf view and the report is limited to those matters set out in the statement below. In connection with our examination. no matter has come to our attention which gives us cause to believe that in, any material respect: accounting records were not kept in accordance with section 386 of the Companies Act 2006 the financial statements do not accord with those accounting records the financial statements have not been prepared in accordance with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS102) there is further information needed for a proper understanding of the accounts to be reached. Independent examiner's ststement We have no concerns and have come across no other matters in connection with the examination to which attention should be wn in this report in order to enable a proper understanding of the financial statements to be reached. Clara Rooney DALY PARK & COMPANY Chartered Accountants 4 Camegie Street Lurgan Co. Armagh BT66 6AS Northern Ireland Date: 4 December 2022
ODAT LIMITED IA company limited by guarantse. not having a share capital) STATEMENT OF FINANCIAL ACTIVITIES Ilncorporating an Income and Expenditure Account) for the financial year ended 13 September 2022 Unrestricted Funds 2022 Total Unrestricted Funds 2021 Total 2022 2021 Notes Incoming Resources Donations and legacies Activities for generating funds Investments 10,687 1,659 10,687 1,659 11,426 943 11 11,426 11 Total incoming resources 12,355 12,355 12,380 12,380 Resources Expended Raising funds Charitable activities 2,261 12,935 2,261 12,935 612 10,872 612 10.872 Totsl Resources Expended 15,196 15,196 11,484 11.484 Net incomingloutgoing resources before transfers Gross transfers between funds {2,841) (2,8411 896 896 Net movement in funds for the financial year (2,8411 {2,841) 896 896 Reconciliation of funds Balances broughl fotward at 14 September 2021 21,541 21.541 21,570 21.570 Balances carried foThvard at 13 September 2022 18,700 18,700 22,466 22.466 The Statement of Financial Activities includes all gains and losses recognised in the financtal year. All income and expenditure relate to continuing activities. The notes on pages 10 10 14 form part of the financial statements
about'.bl8r Firefox ODAT LIMITED IA Iknttod trj guaAnl•p,rnthwStyt•haM £aphalJ cpanY Numbpr. NlQ277f1 BALANCE SHEET as at 13 September 2022 2022 2021 Flxed A•s•ts Tanglble •ssots 173 231 CuYr•nt A$8•ts Stoth$ Cosb at b8nk onrj In hand 10 21.319 18,391 la,194 21.96S CrttI)ll. Arn'oyfit• lallhw due vAthth one yw 11 {6871 1655) 21?10 N¢tCwrnnlA8wts 14.517 T¢tsl A•Nots currènt U•bllltl It.700 21,541 Gonernl )lJrnY (urutrithd) 8.700 21,041 211 Yot•l lund• ia.700 Theye financial 614t8menls b•on prtP8rèd in 8CCLird8nce wiLh the speGlal reta5ry to smojl cwpafti69 wIth Part 1S Dfthe COMP]eS AcE21)C¢. For th• lknd•T y¢•T ended 13 Sopiember 2022 th4 thrlty was an to exonwon.from auda under 477 of Iho ComoonlBg ActZ(Xl3", and nD rttJbLha5 bogn deposiled undpr •cth)n 416. The Iwustees the have not requlr¢dth& rthPry to t)bt8ln an •udlt of ilS"thanoel sta1t9 lorlho ffin8rKia1 year in questi In 8ccord8n¢e with s•cb"OM 476 otth? ComFAnia¥ 21x6. The IN##5 acknfwledy• Ilwr regportslNiti8J fi that the kéeps aeown¢lng ich comply with 5acYon 388 and for Pfeparlng fffleI8I statoments gi¥0 o Inta 4nd fwr VI of thé 8l#t8 ol affo(ra of tr charKy 49 al tha end of thé fmandal year ond of wottt ofKS loss for the finand81 yg8r In ¥tcord8nc¢ with the reIrMentS o1$eGiO 394 ar 395 and whith ith oftha Gompanles 20C6 réWlTrJ to financw sktements. BotsT appltil8 to tho thwity. The Rn4ll¢Fal slfttem¥nl8 ha prepwAd in ¥TBIKe the protrtslorts p[Cate lo comppns subJ¢¢ to srn¥ll ¢omp8ni&' fegime ond h 8e£ordance with FRS 102 Tr Fjnandal ReFo>lng Stwxlard awrable In the UKahd Nep ol Irew, Secbon 1A ofth stsndafd. Approv•d Board ofTfu•ts•g •ndauthodwd forl•8u• an 4 Ihctyllb•r 2022 Ind 8lgned on (ts bjhawby Lorrnlt* Cro•bl• S•artqen pap 10 form pi.rt 0fthofthdaI sl¥tÈm8nts 251ll12Q22, lof7
ODAT LIMITED {A company limited by guarantse. not having a share Gapital) NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 13 September 2022 GENERAL INFORMATION ODAT LIMITED is a company limited by guarantee incorporated in Northern Ireland. The registered office of the company is Peace House, 224 Lisbum Road, Belfast. Co. Antrim, BT9 6GE, Northem Ireland which is also the principal place of business of the company The financial statements have been presented in Pound Sterling (£) which is also the functional currency of the company. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The following accounting policies have been applied consistently in dealing with ilems which are considered material in relation to the charity's financial statements. Basis of preparation The financial statements have been prepared on the going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements have been prepared in accordance with the Statement of Recommended Practi (SORP) "Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland FRS 102" applying Section 1A of that Standard. As pemitted by the Companies Act 2006. the charity has varied the standard formats in that act for the Statement of Financial Activities and the Balance Sheet. Departures from the standard formals are to comply with the requirements of the Charities SORP and are in compliance with section 4.7, 10.6 and 15.2 of that SORP. Statement of Compliance The financial statements of the charity for the financial year ended 31 December 2017 have been prepared on the going concern basis and in accordance with the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland FRS 102" applying Section 1A of that Standard. Fund accounting The following are the categorises of funds maintained= Unrestricted funds Uniestricled funds consist of General and Designated funds. General funds represent amounls which are expendable at the discretion of the board. in furtherance of th6 objectives of the charity. Designated funds comprise unrestricted funds that the board has. at its discretion, set aside for particular putposes. These designations have an administrative purpose only, and do not legally restrict the board's discretion to apply the fund. Incoming Resources Voluntary income or capilal is included in the Statement of Financial Activities when the charity is legally entitled to it. its financial value can be quantified with reasonable certainty and there is reasonable certainty of its ultimate receipt. Entitlement to legacies is considered established when the charity has been notified of a distribution to be made by Ihe executors. Income received in advance of due performance under a conlract is accounted for as deferred income until eamed. Grants for activities are recognised as income when the related Gonditions for legal entitlement have been met. All other income is accounted for on an accruals basis. Tangible fixed assets and depreciation Tangible fixed assets are stated al cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible fixed assets. less their estimated residual value, over their expected useful lives as follows= Fixtures. fittings and equipment 25% Reducing Balance Cash at bank and in hand Cash al bank and in hand comprises cash on deposFt at banks requiring less than three months notice of withdrawal. 10
ODAT LIMITED IA company limited by guarantge. not havlng a share capital} NOTES TO THE FINANCIAL STATEMENTS continued for the financial year ended 13 September 2022 Taxation No current or deferred laxation arises as the charity has been granted charitable exemption. Irrecoverable valued added tax is expensed as incurred. The charity's activities fall within the exemptions affored by the provisions of the Income and Corporation Taxes Act 1988. Accordingly, there is no taxation charge in these accounts. INCOME DONATIONS AND LEGACIES Unrestricted Restricted Funds Funds 2022 2021 Donations and legacies 10,687 10,687 11,426 OTHER TRADING ACTIVITIES Unrestricted Restricted Funds Funds 2022 2021 Literature 1.659 1,659 943 INVESTMENTS Unrestrlcted Restrlcted Funds Funds 2022 2021 Bank interesl EXPENDITURE RAISING FUNDS Direct Costs Other Costs Support Costs 2022 2021 Literature 2,261 2,261 612 CHARITABLE ACTIVITIES Direct Costs Other Costs Support Costs 2022 2021 Charitable Activities 2,039 10,896 12,935 10,872 11
ODAT LIMITED (A company limlted by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS continued for the financial year ended 13 September 2022 SUPPORT COSTS Cost of Charitable Raising Activities Funds 2022 2021 Donations Depreciation Travel & subsistence Repairs & maintenance Salaries,wages and related costs General Offi supplies Telephone Accountancy setvices Bank fees Literature 100 58 296 129 8,410 175 947 700 81 100 58 296 129 8.410 175 947 700 81 2.261 77 494 6,740 596 835 650 73 612 2,261 2,261 10,896 13.157 10.077 ANALYSIS OF SUPPORT COSTS 2022 2021 Donations Depreciation Travel & subsisten Repairs & maintenan Salaries.wages and related cosls General office supplies Telephone Accountancy servi$ Bank fees Literature 100 58 296 129 8,410 175 947 700 81 2,907 77 6,740 596 835 650 73 612 13,803 10,077 NET INCOMING RESOURCES 2022 2021 Net Incoming Resources are stated after chargingl{crediting): Depreciation of tangible assets 58 77 INVESTMENT AND OTHER INCOME 2022 2021 Bank interest 12
ODAT LIMITED {A company limited by guarantee, not having a sharo capital) NOTES TO THE FINANCIAL STATEMENTS continued for the financial year ended 13 September 2022 EMPLOYEES AND REMUNERATION Number of employees The average number of persons employed (including executive trustees) during the financial year was as follows.. 2022 Number 2021 Number Administration The staff costs comprise.. 2022 2021 Wages and salaries 8,410 6,740 TANGIBLE FIXED ASSETS Fixtures, fittings and equipment Total Cost At 13 September 2022 2.899 2,899 Depreciation At 14 September 2021 Charge for the financial year 2,668 58 2.668 58 At 13 September 2022 2,726 2,726 Net book value Al 13 September 2022 173 173 At 13 September 2021 231 231 10. STOCKS 2022 2021 Finished goods and goods for resale 803 646 CREDITORS Amounts falling due within one year 2022 2021 ArKruals and deferred income 667 655 12. RESERVES 2022 2021 At 14 September 2021 Deficil for the financial year 21,541 (2,841) 21,570 (29) At 13 September 2022 18,700 21,541 13
ODAT LIMITED IA company Ilmlted by guarantee. not having a share capital) NOTES TO THE FINANCIAL STATEMENTS continued for the financial year ended 13 September 2022 13. STATUS The charity is limited by guarantee not having a share capital. The liability of the members is limited. Every member of the company undertakes to contribute to the assets of the company in the event of ils being wound up while Ihey are members, or within one year thereafter. for the payment of the debts and liabilities of the company contracted before they ceased lo be members. and the costs, charges and expenses of winding up, and for the adjustment of the rights of the contributors among themselves. such amount as may be required, not exceeding £ 1. 14. POST-BALANCE SHEET EVENTS There have been no significant events affecting the Charity since the financial year-end. 14