Omagh Ethnic Communities Support Group Independent Examiner's Report to the Trustees of Omagh Ethnic Communities Support Group Year ended 31 March 2023 I report to the trustees on my examination of the financial statements of Omagh Ethnic Communities Support Group {'the charity'l for the year ended 31 March 2023. Responslblllties and basls of report As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act {Northern Ireland) 2008 (the '2008 Act,). You are satisfied that your charity is not required by charity law to be audited and have chosen instead to have an independent examinalion. I report in respect of my examination of the charity's financial statements as carried out under section 65 of the 2008 Act. In carrying out my examination I have followed the general Directions given by the Charity Commission for Northern Ireland under section 65(9llb) of the 2008 Act. Ind8pendent examlner'8 Statement I have completed my examination. I confirm thal no matters have come to my attention in connection with my examination giving me cause to believe that in any material respect., accounting records were not kept as required by with section 63 of the 2008 Act., or the financial statements do not accord with those records., or the financial statements do not comply with the accounting requirements of the 2008 Act; or the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair, view which is not a matter considered as part of an independenl examination. I confirm that there are no other matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached. Nial Colhoun Independent Examiner Watson & Colhoun Unit B15, Omagh Enterprise Centre Great Northern Road Omagh County Tyrone BT78 SLU 19 June 2023 Omagh Ethnic Communities Support Group Statement of Financial Activities Year ended 31 March 2023 2023 Restricted funds Total funds 2022 Unrestricted funds Total funds Note Income and ondowments Donations and legacies Charitable activities 481 2,338 2,819 481 107,107 107,588 544 98,068 98,612 104,769 104,769 Total Income Expendlture Expenditure on charitable aclivities Total expendlture 4,860 4,860 99,928 99,928 104,788 104,788 104.484 104,484 Net Incomel(expandlture) and net movement In funds (2,041> 4,841 2,800 (5,872) Reconclllatlon of funds Total funds brought foNard Total fund8 carrled forward 2,182 141 2,182 4,982 8,054 2,183 4,841 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. The notes on pages 9 to 12 forni part of these financial statements. Omagh Ethnic Communities Support Group Statement of Financial Position 31 March 2023 2023 2022 Note Current assets Debtors Cash at bank and in hand 10 14,126 158 20,137 219 14,284 20,356 Credltors: amounts falllng due wlthln one year Net current asset8 11 9,302 18,174 2,182 2,182 4,982 Total assets less curront Ilabllltles 4,982 Funds of the charlty Restricted funds Unrestricted funds 4,841 141 2,183 2,183 Total charlty fund8 12 4,982 These financial statements were approved by the board of trustees and authorised for issue on 19 June 2026, and are signed on behalf of the board by.. Jimmy Law Truslee The notes on pages 9 to 12 form part of these flnan¢ial ststements. Omagh Ethnic Communities Support Group Notes to the Financial Statements Year ended 31 March 2023 General information The charity is a public benefit entity and a registered charity in Northern Ireland and is unincorporated. The address of the principal office is Omagh Community House, 2 Drumragh Avenue, Omagh, County Tyrone, BT78 1 DP. Statement of compllance These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting stsndard applicable in the UK and the Republic of Ireland,, 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 (FRS 102) (Charities SORP {FRS 102)) and the Charities Act (Northern Ireland} 2008. Accountlng pollcles Ba818 of preparatlon The financial statements have been prepared on the historical cost basis. Golng concern Funding from The Executive Office has been secured and is guaranteed until March 2025. Applications have been made to other bodies such as Fermanagh Omagh District Council and the charity are confident that Ihis funding will be secured. The directors therefore conclude that based on the above secured funding combined with reserves already held, the accounts should be prepared on a going concern basis. Dlsc108ure oxemptlon8 The entity salisfies the criteria of being a qualifying enlity as defined in FRS 102. As such, advantage has been taken of the disclosure exemption available under paragraph 1.12 of FRS 102 which allows no cash flow statement to be presented for the charity. Judgements and key 80ur¢es of estlmatlon uncertalnty The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These eslimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Fund ac¢ountlng Unrestricted funds are available for use at the discretion of the trustees to further any of the charily's purposes. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of sub-classes.. restricted income funds or endowment funds. Omagh Ethnic Communities Support Group Notes to the Financial Statements (contlnuedj Year ended 31 March 2023 Accounting pollcles (contlnued) Incoming resources All income is included in the statement of financial activities when entitlement has passed to the charity, it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income.. income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted. Resources axponded Expenditure is recognised on an accruals basis as 8 liability is incurred. Expenditure includes VAT, and is classified under the heading 'Expenditure on charitable activities, in the Statement of Financial Activities. This includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities. Donatlon8 and legacles Unrestricted Total Funds Unrestricted Total Funds Funds 2023 Funds 2022 Donatlon8 Members contributions and donations 481 481 544 544 Charltable actlvltle8 Unrestricted Funds Restricled Total Funds Funds 2023 The Executive Office Fermanagh & Omagh District Council British Red Cross EUSS Programme Department of Economy Department of Justice Nl Community Relations Council Lottery Funding Radius & Apex Housing Association 720 900 73,261 4,850 2,000 10,258 73,981 5,750 2,000 10,976 718 9,520 4,880 104,769 9,520 4,880 2,338 107,107 10 Omagh Ethnic Communities Support Group Notes to the Financial Statements (contlnued) Year ended 31 March 2023 Charltable activities (¢ontlnuedJ Unrestricted Funds Restricted Total Funds Funds 2022 The Executive Office Fermanagh & Omagh District Council British Red Cross EUSS Programme Department of Economy Department of Justice Nl Community Relations Council Lottery Funding Radius & Apex Housing Association 59,991 2,700 3,500 14,173 7,704 6,300 2,051 59,991 3,200 3,500 15,322 7,704 6,300 2,051 500 1,149 1,649 96,419 98,068 Expendlture on charltable actlvltle8 Unrestricted Funds Restricted Total Funds Funds 2023 Charitable activities Support costs 4,860 97,955 1,973 102,815 1,973 104,788 4,860 99,928 Unrestricted Funds Restricted Total Funds Funds 2022 Charitable activities Support costs 7,875 80 94,727 1,801 96,528 102,602 1,882 7,955 104,484 Independent examlnatlon fe88 2023 2022 Fees payable to the independent examiner for.. Independent examination of the financial statements 1,230 1,160 Staff costs The average head count of employees during the year was 3 {2022'. 3). No employee received employee benefits of more than £60,000 during the year12022'. Nil). Trustee remuneratlon and expenses During the year one trustee was paid £1,152 for reimbursement of expenses of for charitable events and travel {2022.' £346). 11 Omagh Ethnic Communities Support Group Notes to the Financial Statements (eontlnued) Year ended 31 March 2023 10. Debtors 2023 2022 Trade debtors 14,126 20,137 11. Credltors: amounts falling du• wlthln one year 2023 2022 Bank loans and overdrafts Social security and other taxes Other Creditors 2,544 2,698 4,060 9,302 4,772 1,076 12,326 18,174 12. Analysls of charltablè funds Unre8trlcted fund8 At 31 March 202 At 1 April 2022 Income Expenditure General funds 2,182 2,819 (4,860) 141 At 31 March 202 At 1 April 2021 Income Expenditure General funds 7,945 2,193 17,9551 2,183 Restrlctad funds At 31 March 202 At 1 April 2022 Income Expenditure Restricted Fund 1 desc in alcs 104,769 (99,928) 4,841 At 31 March 202 At 1 April 2021 Income Expenditure Restricted Fund 1- desc in alcs 109 96,419 (96,528) 12 Omagh Ethnic Communities Support Group Management Information Year ended 31 March 2023 Tho followlng pages do not form part of the flnanclal statements. 13 Omagh Ethnic Communities Support Group Detailed Statement of Financial Activities Year ended 31 March 2023 2023 2022 Income and endowments Donatlons and legacies Members conlribulions and donations 481 544 Charitable activities The Executive Office Fermanagh & Omagh District Council Brit￿Sh Red Cross EUSS Programme Department of Economy Department of Justice Nl Community Relations Council Lottery Funding Radius & Apex Housing Association 73,981 5,750 2,000 10,976 59,991 3,200 3,500 15,322 7,704 6,300 2,051 9,520 4,880 107,107 98,068 Total Income 107,588 98,612 Expendlture Expendlture on charltable actlvltle8 Wages and salaries Rent Room Hire Repairs and maintenance Insurance Other establishment Motor vehicle expenses Legal and professional fees Telephone Interest on bank loans and overdrafts Training and Tutors Donations - Crisis Fund Sundry Expenses Events and Workshops 71,239 5,117 3,107 72,419 2,190 4,115 22 580 982 661 1,882 1,898 253 12,738 3,500 912 2,332 104,484 584 2,209 1,379 1,973 1,539 316 7,742 2,000 990 6,593 104,788 Total expendlture 104,788 104,484 Net Incomel(expenditure) 2,800 (5,872) 14 Omagh Ethnic Communities Support Group Notes to the Detailed Ststement of Financial Activities Year ended 31 March 2023 2023 2022 Expenditure on charitable actlvltles Charltable actlvltles Grant fundlng actlvitles Wages Rent Room Hire COVID-19 expenditure Insurance Printing, Stationery and Advertising Travel Expenses Telephone Bank Charges Training and Tutors Donations - Crisis Fund Sundry Expenses Events and Workshops 71,239 5,117 3,107 72,419 2,190 4,115 22 580 982 661 1,898 253 12,738 3,500 912 2,332 102,602 584 2,209 1,379 1,539 316 7,742 2,000 990 6,593 102,815 Governance costs Accountancy fee Professional fees 1,230 743 1,160 722 1,973 1,882 Expendlture on charltable actlvltles 104,788 104,484 15