Rcgistcred No. N1615398 Focus on Family Nurturing and Development Centre (A cow ]imited ty guArantse) Annual report and financlal statements st for the year ended 31 March 2023
Focus on Family Nurturillg and Development Centre {A eompw by guargnttt) Colltsnts Pagej Charity Reference Number Administrative Detsils ¢rt of the Director8 fv9 Statement of Financial Activities (including 8umDW income aTrl eXpeThdie account) BalaJK¢ sheet io N(ts to th¢ financial 5taternents 12-17
Focus on Family Nurturing and Development Centre (A compAny Ilmlted by rantee) (i) Charity Reg15tration Number Company Regtstra¢lon Number NIC 103600 NI 61S398 Directors ADd advlserg Directors Leanne Abernethy (ChalerSOn) Christine Donagby {resignol 25 May 20221 Jatttes Butlcr (resigned 25 May 2022} J4¢queline Wray Julie l)arragh Mandy Dickie Vtolet HWTI Andiaun Murphy Denise HeDry (resi8ned 25 MAY 2022) GilliAn Kelly Robert CAmpbeU (Hppointed 25 May 2022) Elizabeth Mcwilliams (appDin*d 25 May 2022) coMnY Seeretary Jacqueline Wray Project MAnager Brendan Patterson Re8lstered Dfflce Iprinelpal otriee BankEn Glenburn HoE 11-19 Glenburn Crescent Coierninc Co Londondeny T52 2QR U15ter BAnk Ltd Wellin8t¢)n Street Ballynlla Co Antim Jndependent Audilor C D Dianlond & Co Charterd Accoutttants and Register¢d AlIOTS 46 Hill Street Belft IITI 2LD
Focus on Family Nurturing and Development Centre (A Ilmlted by £ST#tee) (2) Report of the Dlrectors for the perlod ended 31 March 2023 Th¢ Board of Directotspresefttth¢it armu41 reportand theaudited fin•wial Statements fortheyearended 31 March 2023 The infonTratron Te5p to dIreor¥ and advi5Brs out on page I ftstjns part of this Eeport. The Threctot5 have Wted the provions of the Statement of Recommended Pr4uiee (SORPI "Aecwntin8 and ReporfJn8 Charities" (FKS I> LD prepAring the report and kn stateDll gfthe thuity. Trn5tees ofttte Cbarlty The threGtors cf the charitabl¢ company are ils tn]Slees for (he purp05Eg of ¢hArity Jaw. The t¢Ths "d1Ctor. and 'trust¢c" are used inirrctwngesbly througknut the fitwJciDL statefftts. The de¢8ik of trust wbD seryed throu¥houl the yrar are iucludEd on page l. Struethre? yverDrnoNt mnagem¢nt Focus on F4rnily NurtUrin8 and Development Cetth is a ¢ompkny limid by 8uaRntee and does not have a ghatt capital. It 15 8overn¢d by a Mem¢mdum and Articks of Associ•tlDn And tk liability of eoch mejnber is lirnit¢d to an Rraoullrrot ex¢e¢din¥ £1. TheArtick5 of AssDCi$tion providpthattheDumbeTh of dinctoTh shau not be le$y thattsix. EDch direclor appointed o) the board rtire5 every three yeaTS bui can off¢r thems¢lvcy fDf Telrc¢ion, Di¢t are alted by nominations from any existiD8 ditvtor in addition to generel t)ominari0Th5 made at each AGM. New director8 arE briefedby tk Project Manager and the ChaIr50n ofthe Boafd on tbeirlegal oblÉ84tion9. The Proje¢1 MaJw cwries ow the day kn dy tNnagernent of the clwity and dele8•lcd allthoriry forop¢T4tional matters including fInan dsthffiftK. The directots fflsnage all other bus1Td#llios and meet on a biwrnOnth]y basis. Risk man4•me#t Th¢ directon bave overillresponsibibty ror ensur1 that the charity has in placr an ttppropri&ksyStem of control8. fillall¢iil •Ld othtn%rys, to pmvide reasonable &ssur8nce that: thc charity is Opfdlitig efficiendy and effeIvety. its assets are saf¢8vaTded against unauthoriS use ordisPOSiiQn: proper c05 aiE maiotain¢d and financiaj Infom withio the charity or forpublJratioJt is r¢liabic- rhe chlty eornpl7es th Yelevant laws atsd reguIation$" and the Chity'S 5yStcm of finanrial conth>i are deli[{ to provide rcasoDablc. bui not ab501ute Assiirancc nxaterial misstDtemthJt or IosL Thc major rr8ks, to Mthieh the charity is 6Xe as idcntified by the trustttg. havF be¢n rwewed and 8yStems have Eeen establrshed trj rnitiEatc those rTrsk& ObJ¢¢dvey god actIVAtitubJ1C ItAt TD proi'ide sUp)rt 10 d divcrsc Iruss %¢Clion of our ltsc#l w>pul#iinn bydci.eloping rclU1n5knips and engaging peq)It in llctiviti¢s thatmeettheiron8oiDg changing needs. To pmmote a range of faTrvly and comrntmty 511PPOrt progre$ wludills ¢hild care, llurturins. $kilJs ¢ourse& thew¢s. physical fithess aThJ mm)ry ¢v¢Nts. To work exten&ively with and within local parknerykn¢ collaborations and b¢ the ltsd ag¢llric8 in forn and inltrnnal ventures. working in jC+ined up service delivery, enhanced rollabomtive PresSeS dEvelopmeni of new meth(ds of ¢n8enderiog positive change within the local ar#. including the mh of lo¢ sts¢itl Enterprise poterTriial.
Focus on Family Nurturing and Development Centre (A limlted by 8uwraDt¢e) 13 Report of the Dlreetors for the period ended 31 MrLh 2023 (contlnued) AehieY4Ments •Ad p¢rfOr¢¢ Havillg Successfully ncgotilltul the many dJoUeDses ofthe last Mi yr5. it's gTeRt to See 0 or8aDisatio fir]lY rettuDing to our full and vui¢d prDViSiOQ of 1vIti ond s¢rvi¢e& The rtttnl past hty¥'t been easy for anyone and if w¢ rEn't87[CLdY awllT¢, WA as a tcafft of st#ff. vOlte¢[s. 8nd Dir¢wor4 weTB Irft in doubt how try4th of a rglv wepby iTb thCday-tdaY suppjrts or10l familic5 and chi]drell. It's Duty wtLCll 5DmcthiDg 15 BDnc you Appreciate wbat it gavc you in thc fint p]Rcc (kniDg titllc ourorwisatioDwL8restricteddueto lockdowm5 Cth¢rllaSv[Es wsaw thene88iveimrAct usllotlxint Ily funGtiopal had on local people of ] Trre mvctl to bc said about the benefits of pcople bring tO8ethe¢ and mixtng freely and thi$ pejiod ha5 jllst redtTimbed what & key rol¢ Focu on Famll y plays in providin8 4 sf¢ 5p¢¢ and rel¢v#tyL acttviiies that enable the local community to soeialsse 3Dd bllild tatsonships. the good news is we have now moved thTough thatph andllr< bAck dtlierittB lo prt-2020 levels w¥n. Wehaveafill and ¢d PTopmmc of èctiyiiies on aweeklyb8sis, and thi5 T5 SUPPDrtd by wr¢veT-popular child¢•re Servi5. Wc have Blio added to Dur team thL5 Ye with & ThEW Erteryise Manager is busy WOTkiTrg lo enhaDce our portfolio with the aim of brffjwg rncre suaiMbk iot to our oryatii5ation. additiDD to t>ffttJng mor¢ i1 traillittg and etllploythent opportutliti Hop¢fully w¢ ¢Th TWW wntiuue kn rtKwe having COME through thr Btrllngest and a)ost ¢hallengiDg in owwgoniwiion'5 hi$tOry dnd ltyjk to th¢ fuDJf¢ with a r¢n¢wed sCe of hope andoplirnim Our ¢onfidenc¢ that the fvturc will brighttr i$ ¢rthKed every d4 when w¢ withesg first-hdnd the commitsnellt, skills aDdpassion that is 5howryL by Ill ourvolunte¢r& stsff. lir¢et and partller QryllLiSations - we tall a¢eomplish thiTh8S. of the wk that we thj 15 ¢)niy possibk due to our fiJnd¢t4 and w¢ •eknowledge tbe oogoiDg Supportwer¢ive from.. * Dept forc0rnmuttitt-Neigho0d Ren¢w81 éCweY CoA& Gleng Borough Ctyjncil . Ctslerairte Sur¢Stsrt Partnership . Lo¢W- DDfflJllnt AccDunts Furld & Awards fw Ail . Comttwtiity Found&tion forNortbern Ireland . ChrldTrll in Need Housing ExeNtiYe -CovetAnt Fund • Hdi&x FOdatiOn Focus on Famity alw wiyh to acknowl the flrxibility and svpm frmi all fonder8 during lh¢ pandetDiC whicll ¥ave u5 8]] a lor of mu¢ibnE1ed brtathitig space and secuTity. Ddgl R•vi•w Th¢ Chariry's in¢¢)me i.reaSl froni £411ts.66i to £497.888 IR 207J. The neE TrnL'¢*ning re¥uvr¢es fly the yw anted to £164. Th¢ a¢¢umulat¢d IlJnd$AMounted to £74.872 at31 March 2023. Principal
Focus on Family Nurturlng and Development Centre (A company IIDLlted by guraDtee (4) Report of the Director8 for the period eDded 31 March 2023 {eontinued) Direttors Th¢ tru#rrs wlK> are 1150 dirEctOTS Ye listed OM pagc l. Equal Opporninllles The charity 15 MMItted to eti5UTin8 equality 0fopF¥jrnIty for its ottd for tbe Or15810ns wÈth whom it work5 Ln partnef5htp. Stgtement of dlrtttors, Tespon8lbilltie• The direetois •r¢ T¢¥ponsibl¢ for prerin£ the Ditectot5' Report and the finan¢io1 statements in ac40rdanGe with appliuble law unit Kin84oTh AccouDtinB Stthnderds (tknited KiDg4om Genernlly A¢¢¢p¢d A¢cntiO8 Prn¢¢i¢iJ Company law rtquires the directQJS W PIEPa firwTr¢iAI $tstttJ]¢nts for each financial y¢Hr, Ur company law thc ¢rus¢4T$ ift1 not 8ppmve the rtOalAj $thr¢tll¢Lts UD18 th¢y Are sfttisfirxl thai thcy givc o gr fatr view of tbE State of affairs of rhr ¢h&Titsble eonwatty 8ftd of ihe io¢ottLin8 r¢sollr¢es Aod ipplÈ¢8tioD of resour, includ th2 illEOWF8nd peAdIN[Ofthe¢1lfyTItsble for¢kntporiod. Ill prewingtheg fmaoci•l stalernerLts, the ditEotOfS aTE rewiT¢d w.. sel2ct&uirablt aet4)Untirtg rrf>lSeie9 Attd theo apply them consistrodyi Obser thc mEthS PriDEip1¢5 in th¢ ch3riliE5 SORP 2019 (FRS 102),. make judgements and aceounting eJliTnate5 thxtarc rebItnd penl. stllte vALetherapplicthlg UK Acrowbting StstthTds b•¥e beeA followeQ subject ¢0 arry milvJi•l depllrtu discIed explained in the fin•J¢i818t8iemeDts'. and pwate the statsments on the 8oiThg concerD b&sis it is iTtapprnwiatr trt presume th th¢ clwitsble cornpnywill continuc in busine The directors sPonSIble fork¢epin8 Fyw0nriD8recoTds that dis¢los¢With rtasotbleaccuTacy at Bny lime th¢ firwJ¢iBI position of th¢ rh•Titsbl¢ con4)w)y aTrJ ¢n8bl th¢m to ett5ure that tbe Roon¢i41 tEllwJrs eorrtply with the ComtADie5 Act 2006, aLdriti¢5 Art (North¢nL Ir¢]andl 2QOB and Ch8titi¢8 Aci (Northern Ireignd) 2013. They are ilso resptrnglble for safr8YaLdin8 the as15 of the chaTitdbl¢ ¢tswy ar¥1 how¢ eor taknngrea50n•ble st¢P5 for th¢ ptyvelltion èttd&tectiOD of hud atld otlKr iN¢y]*itiès.
Focus on Family Nurturing and Development Centre (A ¢ompany IKMlted by gv¥rADee) (5) Report of the Dlreetors for the period ended 31 Marcb 2023 (eontiDued) StatemeNt of disciosire of Infonnation ¢0 •dltors So faros ea¢FL of th¢dir¢rtors ID offir¢ vt th¢date vf PPLDv•I ctyf thw fllwnei&l 15 aiYiIE'. th¢r¢ 1$ Do rtltvknt oudit infomJ8tioA of which the cknithblecornplny's auditors ore uMw8re: and Ihw- h#v¢ Lik¢Tr Jll the Ihthl ¢h¢yoiighr lo h&vetsken as dir¢¥tot5 in Drd¢r tts m3L¢ thEilY¢S •VAf ofom relciThitAiidit inforniation fjd ¢$thli$h the chtiritrble sai11r% )re thWat£ of that infotmatton. sn11 ¢0m1t5, exelllption TTrusret h8s be prepare41 in acc0thtlIb th¢ special PJOViSiODS r¢llltiDg to %Ddl ¢LUDPalliC$ wAthirt Parr15 of the Compani¢$ Act2(. Independent audlto C.D. DiBmond & Co hiv¢ indithd th¢ir willingDe55 10 IEtiItiiD in offiee at)d* resdution for their r¢-el¢cdon vrill be PToposedat the fOrthrMIng Annual G¢nrTrJ M¢thDg. On beknlfofthe Bowd Director
Focus on Family Nurturing and Development Centre (A ¢ompaffty limited by iuArxDtte) (6) Independent Ruditors, report to the dire¢torg of Focus on F&mlly Nvrthring and Development Centre (A company limited by guarantee) We have audited the fmancial statemcnts of Focus on FollY Nuthrins ind D¢v¢lopment Cehtre for the yearended 31 March 2023 which compris¢th¢ SiateTncntofFinancial Activities (Includingth¢ 5Urn tn¢ome and exp¢ndiwre &¢rountl. the balance shert and the TEIRted TJQtcs, including 5igr>ifKant accounting policies. The financial reporting frnmEwork that has ¥)plied in their preparah.on is applicable Ullitrd Kiugdom AccouDtiDg Srandards IUDitcd Ktngdorn GBllcrnl]y Acccocd ACCOU]¥ Pt4rticr) including FR5 102 'Tr FiuallciaL Rcporting Standard applibk in the UK alld Rqjuhlic of IRland.- B4¥is for oplDk• We co[thted QUT audit in a¢¢ordÈll¢e with Initt£nattonal Stalldsrds on Audiiing (UK) IISAS IUK)) and applteable law. Our responsibilitie8 uodEr those sta8 Ire furtber described itt the aattor respousibititses for the audit of rhe fillancial SW¢rnents section of our ryort. We illdEpeth of the charitabl¢ ¢ompany in ac¢ordan¢¢ with the ethiul rEquircmcnts that are relevant to our audit of the financial sraternents in the UK, including the FRC"5 Ethic81 StsndaDI and we havr fvifilltd o other ethical responsibilities in aeeordance with these requiretn¢uts. We believe that the audit evidenv we hav¢ obtaio¢d is sutTiGient and appropri¢ to provide a basi5 for our opinion. CoR¢luslons rel%tlD%tO %Dlng coD¢¢rD In auditing thr finan¢ial stalemellts, we hllvc concludcd that th¢ Irustres, us¢ of th¢ going ¢ott¢ern b8sis of accJJnlin8 111 the prep8rntion of the financial stalenxn 18 apprDpriat¢. Based on the workwe havepformed, wt hllvt not identifiedany material uncertaiffities relatin8 io evetJLq oretsndition$ thAL individually Dr collectively, MAY ¢aSt signifi¢&Di doubt on the charitoble tompany'$ ability to ts)ntinue as a going concern for a peri(Kl of I$t hvel¥e months from whffl the flnanciil $tatemeftts are authorised for issue. OUT r¢s&n511)lIities and the resp¢JnsbilitiCs of the tn]5tees respe ty goin8 concetTJ descnbed in the televRnt sections ofthis rel. Otlw IhforffltloD The other infonnatioll coinprcs rhe iDfomiatiou illGlu(kd the tfU5tee5 annual report. othetr thall thr financi21 sratements our auditor'5 tfPDTt thcRon. The trusie¢5 are resPOll51ble for thE Ot information contained within the anuual report Ouropinion ou the firwkcial srotements does not cover the rAher iThfotm&tion and. except to the exttnt othErwise explicit]y stated in our T¢rI we do J)ot ¢XPTe55 any form of A55UTancc conclusion th¢reott. OuTKespottsibiiity is to read the ¢theT infolln&tiOnall iti doing so.consid¢rwhrtFk¢r th¢ other inf(KmAtiotL is ttJafEriaJJy inconsistenr with the fjDancial 5tatetllents or our knowledge obtaincd iti the fOW5e of the audii orotherwi5c appears to be mat¢rially rn]Ssts Lf we identify sucb nMt¢rial iti¢OllSi51rllc&e5 or apparellt ll]Brial Jnisstslcments. we ale ILxuired to def4rn1ille wbethpr this 8iv¢s ris¢ to a matsrial mi5Statengllt ill the fiTwJciRI stytrmeuts thell]s¢lve& If. based on th¢ work wr havc perfornied, we eonelude ibat there 15 a material misstatem¢nl of this infonation, we WT¢ required to report thai fa¢¢. We hav¢ lip reptsrt in Ihi5 re8ard.
Focus on Family Nurturing and Development Centre (A tonbpany Umlted by gurAntte) 17) Independent auditors, report to the directors of Focus on Fimily Nurturing and Development Centre (a eompany Ilmlted by guarAntee) (continued) Mattèrs on fwhl¢h w¢ •re r¢qulr¢d to report by ex¢eptloll WE have nothing to Trport in trsperf Of the followi ThattEt5 ill Tel&tion to which thc Charities (Accounts and ReporTsI Rtsulations {Northtrn Ircland) 2Ql5 4u]Ie u5 Teport to you if. itt our opi]JiotJ.' the infollDation givell in the (LIWl1 ststements is inconyistent Arty reS[t WLth the trustee5' rewi: orthe ¢lwitsble ConanY has not adqupte accouLliDg rcwrts" or tbE filwla1 statenKnts arcnDt in Ir¢IWIth th¢ a¢counun¥ Tecord5 and return& Dr we have not receFved &ll the iDfornution explaTh•tions we require foT our audiL A5 expl&inEd more thlty in rhe respoNbilities sttment set 01 on page 4. the tswstees (who are a150 the directors of the chtable comptny for the purpos¢s ¢f ¢ompany law) are responsible for th¢ pr¢paration of ib¢ fjn8n¢ialstatem¢nts and for b¢illg Satisfi that th¢y 8iV¢ a true and fairview. ènd forsu¢h ¢ontml as th¢ trtsste¢$ determine 15 tKcessary to enabl¢ th¢ pT¢parntion of fjnou¢i81 stateme$ are fret from maieriAI misst8temeni wbether due to fraud oretror. In pr¢pJring the fiMn¢ial srot¢menr8 the trustees are responsible fora55e55ing the ¢h8ritsbie mpany'$ ability ts continue asa going con¢ern. digclosin8, a5 applicable, m8tt¢T5 related to going conc¢rn and u$ing the goingwLcern bfjsis of xcow)iiJ)gunless lh¢ tnisL¢es either iniend to liquidate th¢ ctwttablc eA)mpany or cease op¢rotions. orhave no Tealistit Alitmative bui to do yo. Audltor responslbUltle• for the audit of the fin#neial sttenbeDts We have beeTh aptK)inred a8 audittsr under sttdon 65121 of the Chariiies Act INoTth¢rn IrelaTJd) 2008 and Tert irj 4ccothewith regulatioD5 uMdB tstsder sectioD 66 of Ih&t ACL Our obj¢Ell5 art to obtsin tw)nAblr S$UTat aboutwhrtherthr fJoancial stst¢ment9 as & whole 8 free from matrrial misslaternent. whetkr to ur¢ttDT. and to issue an audityr'5 TCPDrtthal includes ouropinion. R¢4sonabl¢ assurance 1$ a high level of Hssurnnce. but T$ Thoia guarantee tknt a audit conducted in accotdance with ISAS (UK) wtll alway8dete a matErial mi55t8t¢m¢ui wllen it Xfsts. MiJst&teitwts orise from fraud 0rernaDd are eon5id¢ted material if, individually or ill th¢ awewlte. they c{ld rwwnably Lr rxFKcted to infiuen¢e the eLonomic decistOll5 ofus¢ts tsk¢n on thc ba51$ of thes¢ fji)8nci815ratements. 1nEgul1tie& includi8 fralld, are insrances of non-c0mpliaTC with laws and wJJlation& We design prwedlltts in ItThe wilh our responbilitIeS oudiDcd above, to dttcctm&ttrid mis8tatcrncThts in Tupe¢i of irycgo1itiel iticluditig fr2ud. The eKtCDt lo wbictE our proccdures are upobl¢ of &tectiDg Tritie& ineluthu fraud t5 dBlailEd beb)w.' Based on our uaderstsndiniof th¢ Chtiriry. we tdentifled the ptill¢ip31 risks of JWll4¢ompliance with laws and UlatIonS and COAsidered the eKtent to which non•COrnpliance rnay have • rnaleri effe¢l on the fman¢ial sthmeots. We ¢Valua1 mana¥¢meot pjtential mouv8tion$ and opp)rtlities for fraudulent manipulation of the finttncial stthrnEnts. We ¢on¢lud¢d the prI1paI risks were rei8¢d io manag¢m¢Nt o¥¢rride of ¢ontrols, po$tin8 It18ppropriatc journ15 lrtd Inag¢At bias in accowitittg for e5tiintstes. Audit procedurES perf0ms wm:
Focus on Family Nurturing and Development Centre (A tompaoy Mmlted by guarnnlee) (8) Independent audilon, reporl to the dlrectors of FKUS om Family Nurturing and Development Centre (a company limited by guarAntee} (Continued) - di>wssion5 with nktJagementregArdin8 eonsideralioD of known or SLWttt¢d DOntheo]upliAnces with laws and regulotions and frwd and how thry as5r55. idcntify and rcspond ¢0 fraud risks within th¢ ¢ompÈny - evaIuaiionof the effECtivene5s of MHD&gern5 Eoutrols d¢sigoed to preventaDd detect - testing of sigllifrc8nt manuaijournaj cntric5 and ÈUStsAccs ofJtJBll&Eerttetit ovmidc ofcontro]s - ting ofassumwions and judgerAents made in sigDifHllt8Lf0lltIj ¢51illwtes - whether in 4dthe$5ingthe risk of fralld through management override of colltrols. the appmprt&kne89 ofjoumol ¢ntti¢s and judgements used in making accounting estiEDat¢s. art irtdicwtivr ofJx)tential bi4$ and tb¢ ne to ¢valuatE the rntiOLwl¢ of any significant Iranso¢1ions outside th? oonDal coury¢ of bl¢S$. Becwye of the inhErent limitstion5 Qf audiL theT¢ 15 8 risk thutw¢ will not deEwrall irresulAMti¢s. in¢luding d105¢ leadiDg lo a merial misstatement in the financial st&t¢rncnts or non-CQ]ryliance with gulatioD. This A$k incTED5e5 th¢ moff th compliance with a law or KulatiOn is rrmovcd fr(w th events and n58On9 reflecteA Én tho fJnattei81 ststementy as we wll b¢ less likdy io torne awaTr of insr•nces of nDft-eomplian¢¢. Th2 risk 1$ also B[taTtsrdlThg UTegularities occurrlDg dtte to ftaud rdthÈr thon ¢m, as fraud involves intentxonftl conceabnefftt. for8ery, eollusiow omi55ionor As part of an audit in 8ccordance with ISAS {UKI. we txerci5c prnfes5ional judgmeni ond maintain Profei0)I7 x¢pli¢tsm thrvu8hout tho audiL We alw: Identify aDd assess the ri5k5 of tDatttial JDiwaternent of the flljancial 5tttments, wb¢th¢rdlle to fraud or enor. desi and perform audit ptteduM responsive LO those rigks. Bod obtsin audit evidence tha is sufficient aDd appmpriate to provide & basis forouropiDiQn. The riskof notdetectitig a ma]1 mi551atCDLC]Lt Su1(1D rtaud is hi¥lL¢r than for one reydtiots from error. as fraud May iDvolve coIIu5ion. forgery. intentio[ omi5510T miMrprc5entrdtious (r th¢ OV¢TTide ofittternal control. Obttin an understsnding of inthal contTDI rele¥ant to the Hudit in ordcr to dc5ygD audit PffedU that are apPrIale in the circu5¢e$. nDi forthe PrySe of eXpSsing sn opinÉon on the etfecttvtness of the ¢haTttable (1)nany.5 internal cotthl. Evaluth the SroPritEllCE of PDIiEic5 ed ajd the reasonoblerte55 ofaccountiTr estimates and T¢laieil dis¢loswre$ made by the tru5tce5. Conclude on the wropriatrness of the tnstees. use of the going concern basis of accountingan bascd on thc 4udil ¢vidcnceobtain¢(L whether & mBtrTi4] exists wlatyi io eYent5 or ¢onditiorts that may cfist Si8TLificantdoubton the charitable company'5 ability to con¢illuE a5 4goin8 ¢oncern. If we conclude thai a material uncertainty exists, We requittd to dnw att¢otion in oDr &itor'S teport to thE rejafrddisclosures in the fCIal statements or. if such digdosures are inadequaK to modify ouropiniotL Our conclvsion5 are ba5edon the lludti cvidence obtsined to the d8k of our audRtor'5 tcport. HoEver. ffiJtu rvents or¢oNth"tions Jy•y ¢ause the chariiable company 10 to ¢oniinu¢ 88 a going conc¢m. Evaluate the overg11 presenfaiMJ, sTAtt¢ ¢otthnt of th¢ financial $trtemetLty including the nwjncr thatachitvcs fair PTrxntstiOTL We cornmunicate wirh those char8ed with 8oYernance Te8ardl#& arnong rfher Matte the planned s¢op¢ tsmiD8 of th¢ oalt 8Trd Signific1 audit fjthy5. incluthng IY SI]fiCall1 derlenC1¢S in iThrDaJ control th4t w¢ idenlify durins our awliL
Focus on Family Nurturing and Development Centre {A company limited by guargntee) (9) Independent auditors, report to the directors of Focus on Family Nurturing and Development Centre (a company limited by guarantee) (continued) Use of our report This rert is made solely to the charitable company's Iruslees, as a body, in accordamce with Part 4 of the Charili¢s (AonIS and Reports) Regulations (Northem Ireland) 2015. Our audit work has been undertaken so that w¢ might stak lo the charitable company's mcrnbers those matters we are required lo slate to them in an auditor's reFrf)rt and for no other purpose. To the fullest exteni perniilted by law, we do not accept or assume reswnsibility lo anyone other than the charitable company and ihe ¢harilable compan>'s ttwstees as a bod}, for our audit work. for this reporL or for the opinions we have fomed. Dami¢n Diomond (Senior Statutory, Auditor) For and owt behalf of C D Diamond & Company ChoAered Accountants and Statutory Auditors 46 Hill Street B¢lfasl BTI 2LB Date:..... i£,l.i.*..l.23..
Focus on Family Nurturing and Development Centre (A o)mpaDy lknlted by guarantee (ID) Statement of flDAnclAI actlvlties (including in¢ome and expendlture Account) Cor the period ended 31 Mar£h 2023 UHr¢striEted Rgth¢ttd FdS Total 2023 ToLlll 2022 NolE InwminsTryoufces frrllJ ¥Enerlltcd fdI 7.215 441,553 44&768 440W7 AFknvitiB¥ forwKrnting fimd¥.' 4Q756 4Q756 3W7 Fundraising lllt4)me BJ To¢ql inwminsre5our1 iJ53 497.b8 Costs of8earntithi funds 264.024 326,031 3J9.029 SupportSerYi¢¢s l Edu¢ati 132%1 153.13? If6413 144.091 TotR1rt5Dorcesexptuded 7SgIA 4WI.714 NrtID¢omlD8 FeJoir¢es befor¢ tsAsft (19J%4) 19.747 1.495) I19,5) 19,747 164 (21A95) Totsl Futsd$ brwlL¢ forrd 59m7 IS631 74708 203 T•tsi fllttd tstrlÉd forward 39AM 35J78 All ÉncomlngTeUyets knd re]rcEl exputhl llnd thrived from oJntimiiDg opeTrlion5. Thecbarit8ble compony bus llo 08]Sed 8allorJ losseJotherth80 tt$¢ included in rlL¢ re5UitsFKand thuefore 8eparstatemeDt of total g•in54nd10gw has b¢*) py¢senl¥J. Thttt is 07atrrial differencebetwetn the Detwrnethi in filland tha fiLnds¢llryiEd fomtd fDrthe year And theirbisthTi¢al cosrs eqUIvents.
Focus on Family Nurturing and Development Centre
(A mlt¢ by8u&r¥nts¢}
{ii)
Balaoce Sheet Ag at 31 Marcb 2023
2023
2022
xid ss¢ts
Current
DebtOLY
Cuh #E hnk qnd ia hd
1fi865
63.B84
74977
8yJ96
Ctcdi¢wv •tllOUDts Trithin £(LEyear
105
Netttrrent guÈts
lots1 uJetsJEwcurr•otHibllllt
Neti¥8111
Funds
Unreththd (bdI
39,494
59.077
71
5.fi31
i
Focus on Family Nurturing and Development Centre (A limited by y•rnmt¢e) (12) Not¢• ¢0 the finAn¢ial Jtatements fDT th¢ perlod ended 31 March 2023 PrlAdp#l #eeounllTrg pollclu Gen¢r•llDfornJidoll bo1 of prepAr4llDn Fo¢us on PilY NunuriThg & D¢v¢lopmcni Centre isi ¢hwitable compllny limited by guarantee andTrDtbuwn8 ¢apitsl and is r¢¥i5[¢d llj Norrh¢mlTcJ4nd. Thc athlrcys of thcTr¥i%t¢red offic¢ is 8iVCL in & GbaTity information OD l of thesE finan¢ial 51am¢nts. Th• ¢0MnY w•s ell#bli$h¢d uThJer 0 men4m of A&8oci8tion which esubli5hedtbe obje¢ts ertdpowrL¥ of thc ¢h•rilaNe mpY and 15 go¥¢rnBd uthrityArtitlts of Associaiicffl. The dI)ble(OvY etsn£titule ipublit berttsfiteAtity as defr&d byFBS 102. Statsrnont tsf CompliArtte Thcf)rHn¢ial hayc bLU Pt4)aT¢d on th¢ going wnc¢rn b851¥ urnkn Ihchikorical ¢oTrv¢ntior in cordancewiih applic&ble accountitJ¥ 51aDJorf¥ StsternelllofRecomnMd Prwlice ISORPI-A¢tollnting and RewrtiTr8 by Charities". 8ppIic8ble ¢h8ri1ie$prer¥th¢1T¥Trts in llccotdart¢pwiih the Finnciil Reporting Stsndud Ipplib]e in the UK and Republi¢ of IT¢l8ryilFRS 1021. the ChFrriiies lew¥iatÉoTh inNorthern Ilatt& Compani¢5 Aci 2C4)fi &nd thc UK G¢DctallyAeccptyl Prncticcs itAppJie5 fr0]ll l jary201S. Th¢ prin¢yd a¢wunting poli¢i¢S S¢toutk]w. Th¢ChlbItC0rnpaThy adopttd 5011P IFRS 10?1 thcGurrrntyearand attpIan•t10 of howlrEnsition toSORP (TRS 1021 ttff¢¢i¢d th¢ fthan¢i•l Is hKludtd ID the M(es below. CA%h Ilfyw stAl•m•ot Th¢ c(mP4ny qualifiu As a Small c•mpany the rcrtns trf the comnItI Act 2006. A5 ll conwtrte it i8 cxw from thc rcquiTcmcrLts topublish a flow 5tknCnt. Ttt&ibts fix¢4 u¢ts wd 0¢pre•t1 Th¢ ¢o¥t of thn8i61¢ fLxLYI 84svL4 i¥ th¢i¥ purch COJL rogdh¢t with atsy iD¢idcotsl of llcqui%itioo. D¢prl£tiOn is calcumedxt 28 lo writt off the alst of tsDgibl¢ fi tsgets, kss th¢ir e#im•ted resid[ vAIu4 linE b5 0¥ the cxprcicd u5cful ecMomiL li orthe45X ¢oncernEd. ' Jn¢omlAg rewur¢ All irKoJllin& resout5 HT2 jllrlud in the 5tst¢mEnr of Fintsneial ActivÉttes wheD the charity leplly entitl tbe in¢ome)d the 1¢1 kn qUAlllifi¢d with tyLsontbl• accurw. Volulltsry Imtorne I lknndrnlilng IrJcDmt Volullw income and fvnth4isln8 iKome is cffdid r¢veThJe N a rEryivablc bui Gr8nts Reytnue glmts •re Credit to ino)ming rth)ur¢¢gon th¢ ¢Brlit¥ dth of whm thBy Brr EEr¢iva orwheD thty èrè r¢c¢i¥IL uoless they relllle to a spe¢ifLcd fuwr¢ wiod. Gr4nts for th¢ of ¢apiiil wnthDJK •r¢ ucdit¢d to tt5tri¢ted inethning rewurc¥ WI rteeivable. 5r¢nrdtQdeS1sTrd fid5 ODpurrhasEofo5t T¢l¢JfvJtosenml over the T¢IEted E51Bts' useful eothlDg rtso•rtufrom cbArltsbiÈ n¢tlvllle lJKotn¢ i5 includ¢d in th¢ St4t¢m¢nt of FiDaMial ActlvitieswlLen rtteiv Otbrr inr0e Otheriu¢ott and illVESlmfflLt )rn¢ il iDclwkd in fvll ill theSumelltof Fill¥]1 Aivitie whÈtt Ck¥ed. IDttyn¢from Crftsin CYErts dcfcrred a5the mteTned events1] not oc¢urvntil aft¢rth¢ y¢wthl. Actrn¥d Ineom¢ fromcertllin EvellLs has lli •¢cun%dbefoT¢ the y¢pren
Focus on Famlly NurthrRng and Development Centre (A ¢ompAlly limited by guArAntsel {13) NDtu to the f80¢11 JttsmeJrts for the perlod ended 31 MArcb 2023 (ContiDued) Remu¢3 ap¢ryd¢d AJI Li iW)uutsI foroll b¢¢tt ¢IIE¢d ulld¢rWj0 thlll all ¢osts r¢tat¢d ¢•t¢80ry. Vthr¢ W01b¢ dir¢dty •tttSbytybl¢ to poni¢uiBrhea4lliBI they hav¢ b¢eD illocated otirn¢ •ptwknonML Ctyts of voluntsry l#¥¥)mt
Focus on Family Nurturing and Development Centre (A eomp•Try Ilmlttd by8v&r4nlee 114) Notrj to the financlal 8tstem¢nts for tht perlod e•ded 31 March 2023 (Conrftsued) Cthaftt*ble octlvltl Cknitsbie expendinlre eornprises those costs incmrd by the charity in thc deliv of its &Ctivitie5 and services for its beneficiarte& It includes iKTrth costs that can be &llocated dijrctly LO Such activili&8 and thD5e Costs of SU itlre¢¢DBtllrt neccsw kn wply thellL Support Costs gre Lilovdtcd to thetrrelcva activily on the tEceiYed. VBlue Added T Th¢ Charity ys nrtTesisteY¢d for VAT puryoses, therefe ¢KpeThditur¢ 19 sho71 gross of VAT. GovernAllet Govern8¢ eosts in¢ludc those ineurred in the 8overnanct of lis assets which Is 4ssO¢tattyl with ¢onstitirtional and 5tatit¢ory r¢4uir¢nents. Fund actDuntlDg The charity h&s various types of fiuth ftsr which it 15 responsiThk and which r¢quire separatedis¢lIC. definiiioA of thcvKrious types Df fulld$ 15 as follows. Unr¢strkted [¥ Funds which are expEndable at the di&t¥Etion of tbE Charity in fitheraocEof its objcciiwES. In 4ddilion to expcnth"tiire on Rctivities slleh fullds maybe held in oydcr to finarKe capitsI investJtTht workiug capitsi. Re5trk¢¢d fllllds Restricted funth to be used for splfIed ptsrposc5 8s laid down by the donor. ExpenditsJtE which meets t? lIe[la is ¢har8¢d ttsthe nd, to8her with a fair allocation of ovethelds and suppon wsts. In¢omlDg Re80r¢e9 UThTEStricted Restriet¢d Fullds Fund5 2023 2022 Funder in¢ome 56 49 888
Focus on Family Nurturing and Development Centre (A £ompany lIlted by gut3ntee) (15) Notes to the fnd11 Jtaternents tsr the per11 ellded 31 MAr¢h 2023 {ntinued) 3. Charitable Jelivitles-support Services l Edu¢atlon Awreness l Researcb Tot 2023 Tota] 2022 Funds Funds Salaries and wages Othv ¢05 48,108 235.861 181195 283.969 47 285,903 ?17?17 56 9? 503.rtyu 4. GoverDan¢e eojts Unrestri¢red Restricied Funds Funds Total 2023 Toral 2022 Prnfe88iOTEaJ fees 63 S. 14etlThtoml resources for the yEor 2023 2022 This 1$ 8tsred ther charging Sthff costs Inol¢ 7) Fees pwbk to th¢ company's audiror 28J,969 5280 285.903 D¢preciation of tsn8ible fix 4ssets-oncd a88¢ Operoting leas¢ payinents & DSr¢¢ttsri' No#¢ of the dir$ receyv¢d any eDiolumonts or •my reimbuTs¢ment of rxpcns¢s duri#g the ye 12022 £nilk 7. Employ4 inforw411D 2023 2022 Wa8¢s and sarIeS Soci815ecurity eo5TS PEllsion Cost8 265.410 14,090 267.583 12.694 283.969 285,903 Number of qmployee5 The aveA8e nwnthly nurober ¢*f p¢rwns ¢mployed by the cb•ritabk cornpany lexcluthng directors) during the yearwas 18 (2022-221 Employee5 falli08 in ErnoJumeTht over £60.000 8re nil12022 nil}.
Focus on Family Nurturing and Development Centre (A otsmpTry Nmtted byy•rnA¢e¢) {16) NotrB to the ffRandal jtstehnents for tbe perlod ended 31 Llffsrch 21J23 {Contilllled) & Txxtlo The eharity is * roistered Charity. 8nd la entitIedtQ&tiIfi tsx exDWi w income andprpfits from investQMLI4 aud 5wpIuM on 4Dy lThlTng acÉiviti¢s critd oui in the furth¢rm of the ctwity's prim8ryobjectiYe4 if these Profits md sluse$ are Applied solEly forcharitsblepllo5c& The charityls ftot ryistered for VAT arf aceoTdingty. aIl thdr ewditur¢ is irKlusive of any VAT InCUe 9. Debto 2023 16.865 63.884 IQ. Credltorg: [1]¥ duewtthlR olleyear 2023 2022 105 14688 11. Reitrleted fllndl B8laDEe Ai l Awl 2022 31 MKch 2023 Incomin SwrtServlt•Jl dllcallon 5ureSthrt DIC Dtc ISDEP) 135528 164896 914 11355281 (16896) (92.4871 COMMlty Fu1 Commlltsity Fund NatiDnd LotryFund { 5971) ( 189241 9J36 37.142 27J54 1Sh31 441JSg (42161 34378
Focus on Famlly Nurturing and Development Centre (A eompAtsy Ilmltod by yrAntee) (17) Not¢$ to the thteme•ts for the perlod ettded 31 M•r¢h 2023 (Continllrf) SUStart-proVis1QTh of wchildl# •Ervice DIC (NurOJriDgl-wovide Inle Oijrtiul a¢¢ivi¢i¢s Dfc (SDEY)-ski115 Centre W activities pro8rmi Natiooal IA)ttery F- Aspire Swial IL Llblllty ofmembe F$ on Family NurtyTing lod D11>P¢t C¢ntre i$a company limitsa by 8ll4rante¢ artd doeg ttot Jhar¢ ¢apithl. ItAÈ governed by & menrath •lldArtielEi of As80¢i&tton •lld th¢ li•bility of ULember8is limited to an amouDt not exc¢¢duw £1. 13. iIIthDats ¢o•trolMnE rtY Thet¢ 18 no ul¢inMts ¢y)ntrollir* pty.