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 eXpeThdi￿e 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 (Chal￿erSOn)
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)
coM￿nY Seeretary
Jacqueline Wray
Project MAnager
Brendan Patterson
Re8lstered Dfflce Iprinelpal otriee
BankEn
Glenburn Ho￿E
11-19 Glenburn Crescent
Coierninc
Co Londondeny
T52 2QR
U15ter BAnk Ltd
Wellin8t¢)n Street
Ballyn￿lla
Co Antim
Jndependent Audilor
C D Dianlond & Co
Charterd Accoutttants and Register¢d A￿lIOTS
46 Hill Street
Belf￿t
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 dIre￿or¥ and advi5Brs out on page I ftstjns part of
this Eeport. The Threctot5 have Wted the provi*ons of the Statement of Recommended Pr4uiee
(SORPI "Aecwntin8 and ReporfJn8 ￿ Charities" (FKS I￿> LD prepAring the report and kn
stateD￿ll￿ gfthe thuity.
Trn5tees ofttte Cbarlty
The threGtors cf the charitabl¢ company are ils tn]Slees for (he purp05Eg of ¢hArity Jaw. The t¢Ths
"d1￿Ctor. and 'trust¢c" are used inirrctwngesbly througknut the fitwJciDL statefft￿ts. The de¢8ik of
trust￿ wbD seryed throu¥houl the yrar are iucludEd on page l.
Struethre? yverDrnoNt m*nagem¢nt
Focus on F4rnily NurtUrin8 and Development Cetth is a ¢ompkny limi*d 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 Te*lrc¢ion, Di￿¢t￿ are
a￿l￿ted 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 ChaI￿r50n ofthe Boafd on tbeirlegal
oblÉ84tion9.
The Proje¢1 MaJw cwries ow the day kn d*y tNnagernent of the clwity and dele8•lcd allthoriry
forop¢T4tional matters including fInan￿ ￿dsthffiftK. The directots fflsnage all other bus1T￿d#llio￿s
and meet on a biwrnOnth]y basis.
Risk man*4•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 effe￿Ivety.
its assets are saf¢8vaTded against unauthoriS￿ use ordisPOSiiQn:
proper ￿c0￿5 aiE maiotain¢d and financiaj Infom￿ withio the charity or forpublJratioJt is
r¢liabic-
rhe ch￿lty eornpl7es ￿th Yelevant laws atsd reguIation$" and
the Ch￿ity'S 5yStcm of finanrial conth>i are deli￿[{ to provide rcasoDablc. bui not ab501ute
Assiirancc nxaterial misstDtemthJt or IosL
Thc major rr8ks, to Mthieh the charity is 6X￿e￿ as idcntified by the trustttg. havF be¢n rwewed and
8yStems have Eeen establrshed trj rnitiEatc those rTrsk&
ObJ¢¢dvey god actIVAtit￿ubJ1C I￿￿tAt
TD proi'ide sUp￿)rt 10 d divcrsc Iruss %¢Clion of our ltsc#l w>pul#iinn bydci.eloping rclU￿1n5knips and
engaging peq)It in llctiviti¢s thatmeettheiron8oiDg changing needs.
To pmmote a range of faTrvly and comrntmty 511PPOrt progr￿￿e$ 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
Pr￿esSeS 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 M*rLh 2023 (contlnued)
AehieY4Ments •Ad p¢rfOr￿￿￿¢¢
Havillg Successfully ncgotilltul the many dJoUeDses ofthe last Mi y￿r5. 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. vOl￿te¢[s. 8nd Dir¢wor4 weTB Irft in
doubt how try4th of a rglv wepby iTb thCday-t￿daY suppjrts or10￿l 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¢rll￿aSv[Es w*saw thene88*iveimrAct 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 s*f¢ 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 dtli*erittB lo prt-2020 levels w¥n.
Wehaveafill and ￿¢d PTopmmc of èctiyiiies on aweeklyb8sis, and thi5 T5 SUPPDrtd by wr¢veT-popular
child¢•re Servi￿5.
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 su*aiMbk i￿o￿t to our oryatii5ation. additiDD to
t>ffttJng mor¢ i￿1 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$tOry dnd ltyjk to th¢ fuDJf¢ with a r¢n¢wed sC￿e of hope andoplirnim
Our ¢onfidenc¢ that the fvturc will ￿ brighttr i$ ¢rth*Ked 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￿-Neigh￿￿o0d Ren¢w81
éCw￿e￿Y 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 FO￿datiOn
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¢ibnE*1ed brtathitig space and secuTity.
Ddgl R•vi•w
Th¢ Chariry's in¢¢)me i￿.reaS￿l froni £411ts.66i to £497.888 IR 207J. The neE TrnL'¢*ning re¥uvr¢es fly
the yw an￿￿￿ted 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 gu*raDtee
(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¥jr￿nIty for its ottd for tbe Or￿158*10ns
wÈth whom it work5 Ln partnef5htp.
Stgtement of dlrtttors, Tespon8lbilltie•
The direetois •r¢ T¢¥ponsibl¢ for pre￿rin£ the Ditectot5' Report and the finan¢io1 statements in ac40rdanGe
with appliuble law unit￿ Kin84oTh AccouDtinB Stthnderds (tknited KiDg4om Genernlly A¢¢¢p¢d
A¢c￿ntiO8 Prn¢¢i¢iJ
Company law rtquires the directQJS W PIEPa￿ firwTr¢iAI $tstttJ]¢nts for each financial y¢Hr, U￿r company
law thc ¢rus¢4T$ ift￿1 not 8ppmve the rtOa￿lAj $thr¢tll¢Lts UD1￿8 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 mEth￿S PriDEip1¢5 in th¢ ch3riliE5 SORP 2019 (FRS 102),.
make judgements and aceounting eJliTnate5 thxtarc re￿￿bIt￿nd p￿enl.
stllte vALetherapplicthlg UK Acrowbting StstthTds b•¥e beeA followeQ subject ¢0 arry milvJi•l
depllrtu￿￿ discI￿ed 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 Fyw￿0￿nriD8recoTds that dis¢los¢With rtasot*bleaccuTacy 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 as￿15 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¥rAD*ee)
(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¢ thE￿ilY¢S •VAf*
ofom relciThitAiidit inforniation fj￿d ￿ ¢$thli$h the chtiritrble sai￿11￿r% )re thWat£ of that
infotmatton.
sn￿11 ¢0m￿￿1t5, exelllption
TTrusre￿t h8s be￿ prepare41 in acc0th￿t￿lIb 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 fOrthr￿MIng 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 Fo￿llY 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 appli￿bk in the UK alld
Rqjuhlic of IRland.-
B4¥is for oplDk•
We co[th￿ted QUT audit in a¢¢ordÈll¢e with Initt£nattonal Stalldsrds on Audiiing (UK) IISAS IUK))
and applteable law. Our responsibilitie8 uodEr those sta￿8 Ire furtber described itt the a￿attor
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 Ihforffl*tloD
The other infonnatioll coinpr￿cs 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]B*rial 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 gu*rAntte)
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 (LIW￿l￿1 ststements is inconyistent Arty reS[￿t WLth the
trustee5' rewi: orthe ¢lwitsble Con￿anY has not adqupte accouLliDg rcwrts" or
tbE filw￿la1 statenKnts arcnDt in I￿r￿¢￿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 stt*ment set 0￿1 on page 4. the tswstees (who
are a150 the directors of the ch￿table 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$ing the goingwLcern bfjsis of xcow)iiJ)gunless lh¢ tnisL¢es either iniend to liquidate
th¢ ctwttablc eA)mpany or ￿ cease op¢rotions. orhave no Tealistit Alitmative bui to do yo.
Audltor responslbUltle• for the audit of the fin#neial st*tenbeDts
We have beeTh aptK)inred a8 audittsr under sttdon 65121 of the Chariiies Act INoTth¢rn IrelaTJd) 2008
and Te￿rt irj 4ccothewith regulatioD5 uMdB tstsder sectioD 66 of Ih&t ACL
Our obj¢Ell￿5 art to obtsin tw)nAblr *S$UTa￿t 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 0rern￿aDd 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.
1nEgul￿1tie& includi￿8 fralld, are insrances of non-c0mpliaT￿C with laws and wJJlation& We design
prwedlltts in ItThe wilh our respon￿bilitIeS oudiDcd above, to dttcctm&ttrid mis8tatcrncThts in Tupe¢i
of irycgo1￿itiel iticluditig fr2ud. The eKtCDt lo wbictE our proccdures are upobl¢ of &tectiDg
T￿￿ritie& 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 sth*meots. We ¢Valua1￿ mana¥¢meot pjtential mouv8tion$ and opp)rtl￿ities for
fraudulent manipulation of the finttncial stthrnEnts. We ¢on¢lud¢d the prI￿1paI risks were rei8¢d io
manag¢m¢Nt o¥¢rride of ¢ontrols, po$tin8 It18ppropriatc journ*15 lrtd In￿ag￿¢At bias in accowitittg
for e5tiintstes. Audit procedurES perf0m￿s 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&ge￿rn￿5 Eoutrols d¢sigoed to preventaDd detect
- testing of sigllifrc8nt manuaijournaj cntric5 and ÈUStsAccs ofJtJBll&Eerttetit ovmidc ofcontro]s
- ￿ting ofassumwions and judgerAents made in sigDif￿Hllt8Lf0￿lltIj￿ ¢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
b￿l￿¢S$.
Becwye of the inhErent limitstion5 Qf audiL theT¢ 15 8 risk thutw¢ will not deEwrall irresulAMti¢s.
in¢luding d105¢ leadiDg lo a m*erial misstatement in the financial st&t¢rncnts or non-CQ]ryliance with
gulatioD. This A$k incTED5e5 th¢ moff th* compliance with a law or ￿KulatiOn is rrmovcd fr(w th
events and ￿n58￿￿On9 reflecteA Én tho fJnattei81 ststementy as we wll b¢ less likdy io t￿orne awaTr
of insr•nces of nDft-eomplian¢¢. Th2 risk 1$ also B[ta￿￿Tt￿srdlThg 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
Profe￿i0￿)I7 x¢pli¢tsm thrvu8hout tho audiL We alw:
Identify aDd assess the ri5k5 of tDatttial JDiwaternent of the flljancial 5ttt*ments, wb¢th¢rdlle to fraud
or enor. desi￿ and perform audit ptt*eduM 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 Pff*edU￿ that
are apP￿rIale in the circu￿5￿￿¢e$. nDi forthe P￿ry￿Se of eXp￿Ssing sn opinÉon on the
etfecttvtness of the ¢haTttable (1)n￿any.5 internal cotthl.
Evaluth the S￿roPri￿tEllCE of PDIiEic5 ￿ed ajd the reasonoblerte55 ofaccountiTr
estimates and T¢laieil dis¢loswre$ 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 f￿￿CIal 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. Ho*Ever. ffiJtu￿ rvents or¢oNth"tions Jy•y ¢ause the chariiable company 10
to ¢oniinu¢ 88 a going conc¢m.
Evaluate the overg11 presenfai*MJ, sTA￿tt￿¢ ¢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¢ o￿alt 8Trd Signific￿1 audit fjthy5. incluthng I￿Y SI￿]fiCall1 der￿lenC1¢S in
iTh*rDaJ 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 re￿rt is made solely to the charitable company's Iruslees, as a body, in accordamce with Part 4 of
the Charili¢s (A￿o￿nIS 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
F￿dS
Total
2023
ToLlll
2022
NolE
InwminsTryoufces frr*llJ ¥Enerlltcd f￿dI
7.215
441,553
44&768
440W7
AFknvitiB¥ forwKrnting fimd¥.'
4Q756
4Q756
3W7
Fundraising lllt4)me
BJ
To¢ql inwminsre5our￿1
iJ53
497.b8
Costs of8ea*rntithi 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¢ for**rd
59m7
IS631
74708
203
T•tsi fllttd* tstrlÉd forward
39AM
35J78
All ÉncomlngTe￿Uyets knd re￿]rcEl exputhl llnd thrived from oJntimiiDg opeTrlion5.
Thecbarit8ble compony bus llo ￿08￿]Sed 8all￿or￿J losseJotherth80 tt￿$¢ included in rlL¢ re5Uits*FK*￿and
thuefore 8epar*statemeDt of total g•in54nd10gw has b¢*) py¢senl¥J.
Thttt is ￿ 07atrrial differencebetwetn the Detwrnethi in fill￿and tha fiLnds¢llryiEd fomtd fDrthe year And
theirbisthTi¢al cosrs eqUIv￿ents.

Focus on Family Nurturing and Development Centre
(A m￿lt¢￿ by8u&r¥nts¢}
{ii)
Balaoce Sheet Ag at 31 Marcb 2023
2023
2022
xid *ss¢ts
Current
DebtOLY
Cuh #E hnk qnd ia h￿d
1fi865
63.B84
74977
8yJ96
Ctcdi¢wv •tllOUDts Trithin £(LEyear
105
Netttrrent guÈts
lots1 uJetsJEwcurr•otHibllllt
Neti¥8111
Funds
Unreththd (b￿dI
39,494
59.077
71
5.fi31
i<l,IKI.I3
Th¢ ffn•ncTr￿ 5tstEll%UE¥ Dn pw 10 ty 17 werE ryTov>J by the b0￿d•f dirttlDt50D ..
brbjjf by:
Dire¢tor
L Ab¢rn¢thy
A Nfwphy
F•¢thi oll F*mly NurtKrts% DRveioprnttttCtotrt
RrylJt¢r¢d Nymknr: N161SJ98

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 bo￿1 of prepAr4llDn
Fo¢us on P￿ilY 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 51a*m¢nts.
Th• ¢0M￿nY w•s ell#bli$h¢d uThJer 0 men￿￿4￿m of A&8oci8tion which esubli5hedtbe obje¢ts ertdpowrL¥ of
thc ¢h•rilaNe ￿mp￿Y and 15 go¥¢rnBd uthrityArtitlts of Associaiicffl.
The dI￿)￿ble(OvY etsn£titule* ipublit berttsfiteAtity as defr&d byFBS 102.
Statsrnont tsf CompliArtte
Thcf)rHn¢ial hayc bLU Pt4)aT¢d on th¢ going wnc¢rn b851¥ urnkn Ihchikorical ¢oTrv¢ntior* in
cordancewiih applic&ble accountitJ¥ 51aDJorf¥ StsternelllofRecomnMd￿ Prwlice ISORPI-A¢tollnting and
RewrtiTr8 by Charities". 8ppIic8ble ¢h8ri1ie$pre￿r￿¥th¢1T¥￿￿￿Trts in llccotdart¢pwiih the Fin*nciil
Reporting Stsndud Ippli￿b]e in the UK and Republi¢ of IT¢l8ryilFRS 1021. the ChFrriiies lew¥iatÉoTh inNorthern
I￿latt& Compani¢5 Aci 2C4)fi &nd thc UK G¢DctallyAeccptyl Prncticcs ￿ itAppJie5 fr0]ll l j￿￿ary201S.
Th¢ prin¢yd a¢wunting poli¢i¢S S¢toutk]w.
Th¢Ch￿l￿bItC0rnpaThy adopttd 5011P IFRS 10?1 ￿ thcGurrrntyearand att￿pIan•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 com￿nItI Act 2006. A5 ll conwtrte it i8
cxw from thc rcquiTcmcrLts topublish a flow 5tknCnt.
T*tt&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¢pr￿l£tiOn is calcumedxt 28 lo writt off the alst of tsDgibl¢ fi￿￿ tsgets, kss th¢ir e#im•ted resid￿[ vAIu4
linE b￿5 0¥￿ the cxprcicd u5cful ecMomiL li￿ orthe45X￿ ¢oncernEd.
' Jn¢omlAg rewur¢
All irKoJllin& resou￿t5 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 cffdi*d ￿ 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¢nrdtQdeS1s￿Trd fi￿d5 ODpurrhasEofo5￿t 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 inr0￿e
Otheriu¢ott* and illVESlmfflLt ￿)rn¢ il iDclwkd in fvll ill theSu*melltof Fill¥￿]￿1 A*ivitie* whÈtt ￿Ck¥ed.
IDttyn¢from Crftsin CYErts dcfcrred a5the mteTned events￿1] 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 f￿80¢1￿1 Jt*tsmeJrts for the perlod ended 31 MArcb 2023 (ContiDued)
Remu￿¢3 ap¢ryd¢d
AJI Li iW*)uutsI foroll b¢¢tt ¢I*￿IE¢d ulld¢rWj0￿ thlll all ¢osts
r¢tat¢d ¢•t¢80ry. Vthr¢ W￿01b¢ dir¢dty •tttSbytybl¢ to poni¢uiBrhea4lliBI they hav¢ b¢eD illocated
o*tirn¢ •ptwknonM￿L
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 it￿lre¢¢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, theref￿e ¢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¢l￿IC.
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 sp￿lfIed ptsrposc5 8s laid down by the donor. ExpenditsJtE which
meets t?￿ ￿lIe[la is ¢har8¢d ttsthe ￿nd, to8￿her with a fair allocation of ovethelds and suppon wsts.
In¢omlDg Re80￿r¢e9
UThTEStricted Restriet¢d
Fullds
Fund5
2023
2022
Funder in¢ome
56
49
888

Focus on Family Nurturing and Development Centre
(A £ompany lI￿lted by gu*t3ntee)
(15)
Notes to the f￿￿nd11 Jtaternents tsr the per1￿1 ellded 31 MAr¢h 2023 {￿ntinued)
3. Charitable Jelivitles-support Services l Edu¢atlon Aw*reness 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-o*ncd a88¢
Operoting leas¢ payinents
& DSr¢¢ttsri'
No#¢ of the di￿￿r$ 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 sa￿rIeS
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 otsmp*Try Nmtted byy•rnA¢e¢)
{16)
NotrB to the ffRandal jtstehnents for tbe perlod ended 31 Llffsrch 21J23 {Contilllled)
& T*xxtlo
The eharity is * roistered Charity. 8nd la entitIedtQ&￿tiIfi tsx ex*DWi￿ w income andprpfits
from investQMLI4 aud 5wpIuM on 4Dy lThlTng acÉiviti¢s c*ritd oui in the furth¢rm of the ctwity's
prim8ryobjectiYe4 if these Profits md s￿￿luse$ are Applied solEly forcharitsblepll￿o5c&
The charityls ftot ryistered for VAT arf aceoTdingty. aIl thdr ewditur¢ is irKlusive of any VAT
InCU￿e
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
(168￿96)
(92.4871
COMM￿lty Fu￿1
Commlltsity Fund
NatiDnd Lot*ryFund
{ 5971)
( 189241
9J36
37.142
27J54
1Sh31
441JSg
(421*61
34378

Focus on Famlly Nurturing and Development Centre
(A eompAtsy Ilmltod by y*rAntee)
(17)
Not¢$ to the thteme•ts for the perlod ettded 31 M•r¢h 2023 (Continllrf)
SU￿Start-proVis1QTh of wchild￿l# •Ervice
DIC (NurOJriDgl-wovide Inle￿ Oijrtiul￿ a¢¢ivi¢i¢s
Dfc (SDEY)-ski115 Centre W activities pro8rmi
Natiooal IA)ttery F￿￿- Aspire Swial
IL Ll*blllty ofmembe
F￿￿$ on Family NurtyTing lod D￿11>P￿¢￿t C¢ntre i$a company limitsa by 8ll4rante¢ artd doeg ttot
Jhar¢ ¢apithl. ItAÈ governed by & men￿rath￿ •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.