2024-03-31-accounts

RepStC￿dN0. N1615398 Focus on Famlty Nurturlng and Development Centre (A limi￿lby9￿111lll¢¢j Annual report and financial statements for the year ended 31" March 2024

Focu5 on Family Nurturing and Development Centre (AtompiDTlhnlted by ￿•r*￿tee) CoDtsnts P•g¢B Charity Reference Number and Administrative Detai Repott of the Directo &9 Statement of Fina￿1￿1 Activities (iDcludillg summ4ry in￿rne and expenditurc a¢couAt) io Bala￿e sheet li Note8 to the fllwicial statements 12-17

Focus on Family Nurturing and Development Centre (A comp4tty ltrttlt•d by yArAnl*) (i} Cbarlty Re815tr4tlon Number Cornpiny Re8lstrath>n Number NIC 10361)0 NI 615398 Dlreeton and advlse DITtttsrs Jac4￿¢1￿￿e WrAy Julie D4rra8h Mandy DAckie Vtolet Harri& Andi•nn Gi]Itan Kelly Robert C8mpEdi Compny Sxret•ry 34￿11￿C Wrny ProJ¢ct bfanager Brendan Patterson Reglgtered olllce IPrJllelpal o(Ile• Banker Gl¢Dburn Hous¢ 11-19 Glenburn Crescent Col¢rnin¢ U15ter Barjk Ltd WelliJ8ton Streel Ball￿1¢￿8 Co Antri BT52 2QR Independent Audlthr C D DIaDTh￿ & Co 46 Hill Street Belfost BTI 2L

Focus on Family Nurtllrlng and Development Centre (A tompw lknlted by gDgr•ots¢ (2) Report of the Dlre¢tors for the perlod ended 31 March 2024 TheBOa￿Of DiTe¢ton Pr¢￿theIr9rJnUll the •udited fiwiEralstst¢mentsfoTthe y¢arended 31 Mirch 2024. The iThforrn8tion wlth Te9peet io dire¢tots and advisers out on p I foThJs P•ff of this reprt The DiTeetor8 have adopted the provisioAE of the Stst¢meDt of Recommend￿ Prnctice (SORP) "AttoiiDtin8 •nd R¢poffing by ChaTiIi¢S" {FRS I￿} in pr¢poriD8 the rryort and flo￿181 Truvt¢es of the Charlty The dir#ton of thE ¢ha(it&ble CoMp￿Y afE its ¢tustce5 for the purpoaes of dwity The tern18 "direcknf •ThJ 'lrLtstee" Used interchryeably throu8￿ the fin8ncial StateJnEr￿. Th¢ of tru5ftts who Eerved thrnugbout the yurar¢ included on paBe l. Fo¢u8 on Fimlly Nurtrrin8 and DeveltrpnKnt Centre is a coThpwny limitcd by ￿nn¢¢¢ does rtot have a share capitsl. It i$ 8overn¢d by • Metnoranduffi ond Anicle5 of Assoctation and the lthbthty of ¢8¢h w¢mb¢ris limitedto an aTty)uD¢ DDI ex¢eethD8 £1. TheArti¢lesofA580ciationwuvide that th¢nwtJknof sh41lnotbe1tsyth￿8lL Fachdirectyr appoityed * the board rnr¢s every th￿ ye8TS ¢En offet th¢ms¢fves for rew¢ketÉots. Dlrt¢tyTr •r¢ appoiD￿ by nomin￿10￿ fiMI Iny eximittg dlR¢tor in •dditiQts w 8eneral Thade at th AGM. N¢wdit¢thr% are bri¢frdby thePrtsiwt M•nawand th¢ChwI￿￿On0(thlBo￿don th¢iT legRI obli84tion The Proj¢¢t Manttgtr t￿le$out the dty to d•y maT¥¢mEDt of the ¢harity 8nd h¥ del¢pt¢d •u¢hoTity foropernti¢)Ml mÈtteT5 including frnaftce￿ stsifm8. The dirK¢oT5 nw4e 8Jl otherbU8in￿de4I¥loTr and meèt abi-rnoothJyb48iS. Rbk man￿¢￿tAt The dit¢¢toTr have oYer•ll rwusibÈbty foreDsuring thot th¢ ¢harity pix¢ •D aPPryiQte Jy of contro]9. fwwD¢iat Ott￿1￿ t¢ provide Ttasowbh uxwattttth•L' the is operntiog effiCien￿Y I)￿ eff¢¢tively, ifs ts%¢ty ar¢ wtfegwded ogaittdunautknsed use w d￿￿)sitIon. PTop¢r records mnintsined and tlnoDcial infi>m￿lI0n used within the dwity or forpublicatii>D is r¢lithle.' th¢ ¢h•rity ¢omplies witb relevwht and re8ulqtioni; aTr the chity'$ systrD7 of fina￿181 ¢OD¢tol ar¢ deBigDed to pmid¢ tewfftRbl4 but lot absolure glirance 88aiihgt that¢riil mi$8tatemeM or los Th¢ D)•ior to whi¢h the Charity is idrnttfwd by th¢ hw¢ been T¢vi¢w¢d and system#lJ•vebern ¢Jbli8h¢d kn mirigat¢ thoEe rTsks. ObJrfdvM •JJd #edvtt￿￿hl1¢ beuellt T(•pwi¢ksuppoft ttstdiv¢r3ecrgss%ction Dfow lrtul population bydtvtloping ￿￿10)￿hlps and pwpk ID xtivits¢s that n)eet th¢irongoinq chgn8ingnegJ& To PTOmOl¢ a rthgt of fnily Ind ¢ommuoity sup￿1 pro￿￿¢• incluthB child ¢ar¢. skills ¢ow¥e4 thry'¢s physi¢￿ fitness and comm￿lty ¢venl& Towork otnsively with attd lo￿] partrtetships atsd tollibDTrtions thd be the le•J ageJKi¢s in fo[[￿￿1 tDfornwl v¢nty￿ workin8 in joiThed up setvice delivery. e￿h￿ted colla￿}rative prrteiies 8nd dev¥lopmeTht of mdhods of ettBenderu￿ [￿LtiVe change w&thin the 1¢X￿ are including the8towth of b)¢al 80¢ial ¢nt¢rpriie Wti•l.

Focus on Family Nurturing and Development Centre (A ￿MPanY Ilmlted bytuirAnte) (3) Report of the Directors for the period ended 31 March 2024 (contlnued) AthleveTheThts and performn¢e A lot ¢h 7wIthiD this period: tb¢ w•t otji ' h•s redu¢ed a¢TQSS the lecior. •n In¢¥¢ad ptessur¢ on couwunitTes ¢ fill ¢h¢ 1s&1 by a l¥k of 8ovtmmetst tllken its toll 00 m￿Y convnunily oryanisAtion$ Ind wthitiMwithTn th¢m. How¢v¢r, •1otha$ alw S¢ayed the same.. tht car¢ •thdd¢di¢•tttsn w0vid￿ bytht Artdvolunl¢erJin Fc¢us 00 F•thity. ¢k v￿l￿ty Cf TO8fAmwe$ we hovr oo offor to the ¢OJtiD￿ty, And th¢ pxilive Focu5 tsty F4rniEy hjy within ccImin¢w￿ llffih¢r￿¢l￿ We had to wke the very dffi¢ult do¢ision w e]ose Tr Little WoDd¢r8 Ehiidcare hcijity. LTbJ this i de¢ision knit ¢¢kBn ]igbtly. Th¢ ¥erVi￿ ddiv¢r¢d ty Th¢ Littl¢ W¢)lld¢n telm fJr5t cknss Ix unforfun•t¢l¥ in this womtc ¢lLTrIQI. It not vlibl• w keep it OP￿ any lots thAnk The Ljttle Wonderj teainfor •ll ther hard pas¥wn and dereIrA￿¥ttoll over ytarn ia ty s•fe. c•riD8 nurDJrill$envirooTrM where cbildffn were abl¢ to and ttvgr¢d y$ widt the littl¢ott¢$. Tbank you Alw ty Brtrtd•A, our Pmj¢d MaTraw. who ¢onhmued th b￿11& th¢ orwil￿t￿?n within thuE tiyiTh8 tim¢9 ond ha$ tty ¢v¢ry nvw si)￿￿n whith aft￿. HI$ p4ulon, bts viglon ￿ hii dedK•tio hs thatFo¢us on Famdy rtlevlnt •Thlprovid¢i the rvi¢#ftttdedty Its ¢ommunity. At• titnt wheth it l8 e4ry to bBcorn¢ di8hearteueé iihiTr the cxttrnvnlty vofvntary Bretth h&q oThtirJually $wptd up moveA this org￿lIatIorI fon¥Arf with the supM of and DIRctrrt. Alld a he￿frIt thaDk you to each of th¢ OTL Fall￿Y t¢m u¢h pliy$ A Vital in SUPFOfiin8 th¢ Illy￿ c•mJnuttty •ttdas llrÉiugThl prtofthB jipllw is Fo¢w ott F￿1]Y., We CfAJidnY out ￿tiVI¢L¢S With￿ th¢ fingn¢i8l ¥9iglw and of our fottd¢Ys I would l¢ ty pFgce on TecoTd Dir¢ethr'i thinks totheth forbeli¢vlft¥ ill us yl ourvisim. Dir¢ctws •[¢ rwd of Fotu$ ob F￿Ally, •Dd ofe￿h m￿bErof¢Wr fe•m. Wèwishthtm #l) happin¢$5 in L fll￿rE. ¢ontilluinB to yow and p f¢om strength to rtrtngth. OursU￿S￿rt¢hlldc￿re managcr tcarn coTrtinue IDPToYide wn outstanding KrY￿et0 Juppurt bili¢ ¢hildrwL fawlies- arkdit ￿WayS rLiS¢S a to hwthemsimBin8 ]ayghlli8 thtwgbout thr W¢ •tso ¢ontinue to providg a div¢rs¢ And healthy ran8¢ of cowses ond for I¢¢￿ fami]ié$ 8nd indivlduti]$ to access It￿ ben¢fft fm •!d this io¢lud¢s our pro8Thnrnes filr p8rnts •thd ¢hlidt¢n. 1¢cr￿￿onI1 cou￿5 for people to s￿111]se m)d pirtithwe Ln •¢tsvitsES th¢y en Oyb thcrnpy Pr0￿mM￿ to ¢fvhvD￿ hrlllth Jnd vKll.bCl￿ Ess¢Dtiol Skilb c¢)wse5 iD Math4 Ell '5h & I . WO￿1￿ wltb th¢ M￿1.$ Shed & ColrrninrArmedForttJ ClubatTheCornfieldPrDjrtthcn¢w yejtsb1tyl￿AsPl[t &Aedemy, th¢ Balfylally Integrated Nuriuriis Project eTr1 the wide rwjge of otber ￿up8 that￿ID&th¢1r owtt a¢tiViti iThthe certh. W¢ havr thr KqTrmittrd jud passronat¢ hur at Forus on F•mlly. 11 Is w¢Jl iswl 15 with tuony wDthr& irLourseth, th4t they Ive ulldwiiid forthB fDle&th•t thEy do. bul thy•re they poffltiv¢ly iinp&¢( theirtittles wotrk <h)w't80 yDnoli¢ed. Aod Wh•t￿Uld w¢ 8•y •bout ourvolull¢r W¢ ar¢ts)Jlybkssed to hAY¢ thE most omuin& tolouthl. •nd ￿11 wup mjid vrish for. volunte￿ from of life Ileip to mAk¢ Fo¢us F￿blY wbat it iy- a truty diverse and thrivin8 or8alligatl￿-4nd wesimply couldn't do wbdtw¢ do witho th¢va5t r8n¥e ofvohllther $ll Lull&TettE, chil¢kn< couns¢ We hav¢ volu¢￿¢￿$ in buiWifi8 9wisiott and rrAint¢D*W¢. In¥¥ delivtAhB ¢owses sewin8, (gokery. 4rtJ & ¢rnfts. reiki. 5wwting DUrtUTiO¥ PrnBTrmrnE& soci&1 enteq)Zi5c WO￿ mcdill prnj¢¢ts. ouuloor octivity tllDtEI Forus OD Fwityhu alwa￿ be¢nabout rwl¢aDdwMb the Di￿10￿$. $tsff, And volunle•Tr kn.andwith tht wider b•biLd we will mov¢ f￿￿￿d ty 4 fftJN￿ illd dEspits the m•ny oball￿g￿. with • ￿lIeDn our facesl Th¢ Charity's iucome dtcreued from £497J88 to £447.867 in 2024. The Det ou¢goiti8 re90uYce$ foT th¢ y¢v Atrv)Uttted to £36.659. The a￿l81¢d fvnd8 unwnt¢d to £36.213 at 31 FAaT¢h 2024. in¢ipl ￿tiding Comes fromBr•llt

Focus on Family Nurturing and Development Centre (a £offlp•ny Mmlttd by guar•nlet) {4) Report of the Dlreetors for Ihe perlod ended 31 Mareh 2024 (eontlnued) Dlreeton The tru55Mtho Bre $190 diTr£to￿ aye li&tcdon Ey l. Equ•lOpport•nStkg with w]m it works Inpwl￿¥hLp. Se•tenwAt of dlTeclorn' respowlljllltles The dirrtton •rE willk forpTepvin# th¢ DirE¢IOt5' RepDrt the fiThknrtsl sthteDwts in •¢wr4u￿t Comporty llv r¢qyirt8 th¢ dirEctyJ to pjw finthctal Jratem¢nts for each ftMtt¢581 ￿. Und¢r th¢ approv¢ th¢ filloDci81 sthrcmcots Ih¢y ￿ 8•1isfd Jkn th¢y Bivt a trn¢ fair view of the stste of aff4its of the cbaritsbl¢ eowy lod of th¢ ill¢oming and appli¢•tiwof Dbyerve the w￿1¢1p]eS in the u￿rItiesS011p 2019 (FRS 1021" di%¢k￿d tnd ryilained io tt¢ finn¢i￿ and prepxe Ilxe Stst¢M&￿ on thtgoin$ conc¢mb45is iti¥ &D•ppropriateto p￿￿Me thE dwi¢•ble compJnywiN Eontinue iti bu¥inv4 The dSte¢rors eTE tespoD51Th1e for kwing PfDp¢rKwuntiD8Trxr& that disclosewlth •cuD¢y li Sny tine the f￿￿¢111 ￿5T￿)ll of tht ¢h•rilbble wmpany fyJ ¢tbk th¢m to ell￿[E th•t the finaDciRI amtht¥ ¢oooly with the Act 2006. Clorith$ kn (NoNh¢rn IY¢knndl 2008 aDd Chities A¢t (NoTthErn Irel•Dd) 2013. They at¢ aJw¥womsible friufr8u•TdiDs the 84*•ts of the ¢knritsble v)wyafid eD¢e for thkiDgTeasonobbsty fortrrfpmeulioll •lld dolecknn Or￿ud ond•thMxrn8uJ￿1t1#

Focus on Family Nurturing and Development Centre (A ￿MP￿1$￿￿ted by I￿￿Mnt¢è) (5) Report of the Dlrectors for the perlod eDded 31 Mar¢h 2024 (conlfinued) St•tem¢rtt of dtselosure of Informllon to audito So firos of tht d￿?￿10[¥ ID offic¢ at tht dttteof 41)roY•l of thes¢fllwn¢id ststenmts ￿ Tharo.. there i8 no relevnnt w￿lt ithmJJtion of wbicb thedwitsbk cowy'9 auditm ATE un•ivwiE: Jd thcy h•v¢ the 51cpJ th#t theYou￿¢ tohave takn ￿ dIT￿t0￿ in otthrtr thtrY4elvesawu of ÉftyRltvant2udit Information Bndto e5t4blish th•ttrcharilable comp•nfs nditOTr ￿E¥￿￿e0fth2I Small eompAllles' exempllon Part E5 otthe Compmlts A¢1 2006. Indry¢Dd¢nt •udit•ri C.D. Diauu)nd& Co b#ve indi¢oted their williny w r•ihgiD in office4Trd • rrtylutiottforthèlrrtr¢l¢¢tion ill be prIJ￿¥¢d¥t th¢ foTthcornin¥ ADDU￿ CJEllEt•l Meeting. On behalf ofthe Boxd L Ab¢mahy Diftsior

Focus on Family Nurthring and Development Centre (A COM￿nY by ￿•￿￿tte> {6) Independent audltor5' report to the dlreetors of Focws on Famlly Nurtsring and Development Centre (a tompany Ilmlted by guarADtse) W¢ have audited the financial stotemtsts of Fw on Family N￿￿ing aftd Developrnentcentre forthe yearenthd 31 March 2024 whi¢h compTi5ethCSl¢m￿10(Finanel￿I Attivities lincludin8 the &umm8ry incornc and exprudifutc aCCOTmi). ttje b4J•nte th￿t and the rela￿ votEs. inchrdins si￿lfi¢•￿t counting policic5. The fiD￿Cl￿ Ttponint framework thAt h5 bcen applied ththr prepavaiion is applieabie law and utt11￿ Kingdom A¢¢owitiDg Stsndards {Uoited Kingdom Gcnern]ly Acccpted Accounting PtOLti¢E) it￿l￿dI￿$ FRS 102 Ybc FiDancial R¢p￿lI￿ Standllrd ￿pIl￿b￿ in th2 UK aDd R¢pubiK¢ ofbelatt&- B•ib for oplnh We ￿nd[￿trd tsur illdit in #¢eordaDee piih InternAliotsol str￿"dS vn AwdiiinB IUKI OSAS {UKI) aud ￿p11(able law. Our respenwbitiiies W￿¢t tbosc stsnthrds sre ILuth¢r d¢scribgd in the audiior spofjsibi]iti¢J for the ￿ll￿.1 ofthe fwÈts¢ial 5tstgn¢nts s¢¢tiorLofour Tep)rt. W¢ ar¢ iod¥mdeJ¢ of th¢ ¢hJrtthble con7pdny ID aCCQTdwc¢ with th¢ ¢thiul re(pJir¢m¢nts tbAt arr r¢lrvJni ro our ￿di{ of the f￿￿181 staiment& in the UK iJj¢1￿J1n& the FRC'S Ethi¢•l Stsndard, and w¢ bav¢ fulfilled our gther ethical re5PUTJsibilities ITr ax(Kdarte with tbe¥e rty4uirEment& We b¢liwe that the a)Jdii evtdence we hkve obtained li ￿ffiCIent Ind WmPTi8t¢ th provid¢ 4 bg8iS tor OUT OPIDIOD. CoD¢l¥thiM relAdllR to ¢•n¢ern In audtting Ilw finllnoial S￿￿Men￿ we hve conclud¢d thli thE tryst¢¢s' USB ofthc xoing cmrcrn basis pea¢eouniin8 in the prepaT8tIDn of the fir￿￿111 sw¢me0￿ is appropAate. Bs5CIt on th¢ wothwe hai'e pcrf0rnio￿Weh2Y£ Dot idrAtsfJed2ry makrialun¢¢mlttties tctatin8 to events L>r Conditioni thaL Individually or collruiv¢ly. m?y eui siyJifw2ni doubt on the chuiuble compaftyts ibibty to cothitiue as 11 gOLng ctsnceTh fthr n period Df l¢#st twelite m¢Jnths from ￿then the fillallcioj Siutcmcnts orc authoris¢d for i45tse. Qur resp)nsibiliti¢S •nd the rETonsibElities of the tru$t¢es with teypcth ty going ¢)Jttccrn are derfb¢d ill the Trkvtsni ¥Ec¢Ton5 of this rwrL O¢lw IDfomAtlon Theother infornwtson coxllpri8¢9 the infonllfftlion the ttwtee5 ￿lull Tepw oth¢rthBn thB finattcitii sthtanents Bad our Buditor'5 repnrt th¢reon. The kntstees are re9pongible forthc other iDfoDtithn cont4ined within the annual Teport Ouropinion on the £n8n¢iJl 51atements does not cover thE other iDform•tiOTt and, exrtpi to the èxtellt otheThvise Qxplicitly stated in ourrepwl we not expffss kny form of luUr￿￿e conclusTOll tlrto responsibiliry 15 to thE other intorn￿tIOn n¢ ID 50. crnsid¢rwhetherth¢ other inforn￿lI0￿ is mAtrriolly inc¢msisknt with the fmanc1￿ Itstrrt￿ts or ourknowlety Obtslk￿d in th¢ C•Utse of the Judit or Othe￿15¢ 4ppear5 to be roatstiauy mi51th1&1. If we id£titify m￿hD￿ter1e1 to a mat¢rial JniMtstNDent in the f￿a￿lI] stjtemonts t1wn¥elV￿, IC bued on rhe WO￿ we b perfornied. we coo¢lude that th¢T¢ 15 ll mknriil misslat•n￿tof this other InfOn￿tion. wear¢ to z¢pon thoi f￿l We h•ve nothitiE to r¢port in this nprd.

Focus on Family Nurturing and Development Centre (A tompThy Ilmlted by gv•rn¢e¢ (7) Independent gudltor5' report lo the dlreetors of Foeus on Famlly Nurthrlng And Development Centre (# company limited by guarantee) (contlnued) M•ttert OTr wht¢hwt ar¢ requlr¢d to report by exetptloD We have nothing to rtport In r¢sp¢¢t of the following matt¢r5 in rel8titsn tts ￿1¢h the Chgritles (Accounls aTJd Reports} Re£ulation$ (Northern ITtlwJd) 2015 T¢quire us #> report to ythi if, in our opitiion: the Inforn￿￿on 8iven in the fir￿¢111 8tst¢m¢nLs is in any ￿tErIal with the Irii8te¢s' report. onhe chaTitsble comwyh8s aotkeptthiu•trK￿￿11oB th¢ fiJurti•J staremeiits ￿ not in o8re¢mentwith theAttountiti8 re¢ords andretry or we havenotyeceived #ll th¢ InfomThtion#nd txpknn￿l0￿1 v¢ req¥ir¢ forow audiL A$ expl8i7d mwe ful]y in the Irustee8' ￿SponsIbl11tie3 51alEmeDt 5EtouiollFw4, the tsiJsi¢es {vA tsrt •lso the directon ofth¢ ch￿t￿ble compAny for the pur￿)5¢5 of Compony law) aTY¢St#)nsille for the prep•¥8tion of th¢ fjDoocial %tstemeDts ond forbeingsttdsfied th•tlbry 8iv¢Rtrue Ind birview. d for Buch internal control AS the In￿￿determille is neces5W to ¢rAbl? the prywrntith of fJo•D¢i•l tcm¢Jkts Tt fr¢¢ from th￿ri￿r rAiSStatthenL wh¢th¢T du¢ to fiaud or ¢Jmr. In PT¢paring the firwicihl ¥tatcmcnts, th¢ •r¢ (¢¥pOn￿ll¢ for•99essin8th¢ dMri#bl¢ ¢ompay's ability to ¢omlinu¢ as a going ￿nCen[ dis¢l¢ising ¥ appIT¢abl< m•trm r¢lated to going ¢oneern Èrtd u5in8 lh¢ &oinB ¢oncern basts of ac¢owitingwth8 th¢tTU3tees either innd ￿ liquidi the ctrwitsble wany or to rc&se operations. orhav6 no rtalistt¢ aitern•tsve do so. Audlior re￿O￿lIbIlIt￿$ for Ib¢ audit of the lknlnclal •¢tsRwt• We have been Appointed •s #uditot underserfson 65(2) of the Charities Aei (Nollhem Ire18￿dI 2(K)8 and re￿rt in Ae¢ordan¢¢ witb t¢gulations mad¢widef s¢diott 66 of thatAct. OurDbjeclivts4re to obtaill ttaSQDsble 853urpnc¢ ai¥Jut wh¢th¢rth¢ sthmcnts aj a whok free from rnaterial misstsremen( W￿ther to fr#￿1 OT error, and •tt authtor'$ rwtthal in¢lude5 ouropiniwL Re49)Dable assUr￿tt is abisb INTI of a55uranK bul is ttota thai •n •udit ¢ODthKted JThaCA¥nJ￿?w1th ISAS (IJK) will alwa￿ dete¢l J matrrioi misst&tcm¢nlwh¢fy it exist Mis$tat¢m¢nts ¢aThis¢ from fraud oi¢rYorand ar¢ e•wid¢r¢d material if. indtvldu￿ly or itith¢ 48VEgtttd Could [t&s(￿blY E¢ expethd to influeKe the e9)jw￿ deGi5ion5 of us¢rs t4kenoA thc b351$ of these fi¥wicizJ Itatemehts. ITTe8ulgriiie4 inch￿1￿8 fraud. ar¢ itt8l•D¢e5 of n(m-wmpliwtt vAth l•wsaad Te8ul•tiots$. W¢ deyi8ll proethtts in line with out respon￿bIlItIeS, ovt]ined thv¢, 0 d¢Ttc¢ matuial misstlltmts in r¢wt of iff¢8thvii¢¢& thlwdiDgfr&Dd The exnt io wbi¢h our woctdures capabkof d¢¢¢tittg Irtegukn¢& in¢ludi¥ fra￿1 is detsiled below. B*d on our UDdentsnditiB of th¢ Ch4rity, w¢ idthtifd Ibe priTh¢ipal tiskl of wn-¢omplign¢e witb laws and Tegulations and¢0￿idered the extent to which n(trCompli￿ce miy h4v¢ 4 m•t¢ri8E effe¢l on the fir&n¢ial styeoJ¢Dts. W¢ tnlu4t¢d pokoua] molivaliott$ahd tI￿rb]niti￿ for fr4udul¢nt m•nipulatiort of th¢ finallcial We concluded the witlcipal risks werE rdlted manwenl ov¢rrid¢ of ¢ontrolsp posting inAppropri&te joum&ts gnd maftwment bi¥$ in for estirntr4. Auditpm¢edureswform¢d weA:

Focus on Famlly Nurturing and Development Centre (A COWPAny Ilmlted by gu•rntseJ Independent 4udltors' report to the dlrectors of Foeus on Famity Nurturlng and Developn)eDt Centre (a Company limited by guarantee) (eontlnued) - dI￿ll$s1O￿6 with managernentre8aTdin& coD5i&rnion of knowD orsuspectrd llorAomp]I•￿ with laws •nd r¢gulation5 and fraud Énd how they asses& ideDtify and respond to fraud risks wtFun thc . tvluatioD of the effectivenc5s of rnanagullenV$ ¢(¥)ttols d¢si8tiedto pJeveDt ottd detÈrt . tesiing ors1￿￿£￿t manu41j0un￿1 ¢ntii¢s and illgtanccs of rnBnageme￿ ovttrth of contwls - trsting ofa55UmPtions AndiudgemEnts madc ID 51gBIf￿nI accounliDg r5tiTDatC5 - Twhether in oddrwing the Tisk of fraud throu8h ￿￿￿ernent Ov￿rIdE of conttD15, the wrnprl•t￿cS5 ofiournAI ¢ntrÉes jud8eme4ts used in making ¢81imates, aT¥ indiutive of pot2ntial bi 8nd the n¢¢d to ￿￿￿￿te tb¢zation•l¢ of any ligolf￿¥￿t tiWa￿n5 outside the ¢thrs¢ of bwitits& Becavseofthe iTrhereTrt Ilmlttho￿ of BrL St￿1( there ila ri£k thatweTwiII not detect all iTr¢gDlariiie includiTrg those legdrttg to • matETi81 missr8ttment in th¢ fin￿l¢ll1 stat¢mepts or non-¢ompliancewith rt8ultitiots. This risk iThcre&se5 th¢ more thatcompliarL¢e with a IDW OI ￿gUlAtIOn is rernoved th¢ ev¢nts transwions T￿etted in the fin8n¢ial swment4 qsw¢will bE Iw likety to Lcome •warr of tiYSWice5 of r￿￿¢0mPltatic& The ￿Sk is •180 gre4rreghrdin8 itte￿I￿riti1S WCTryM8 d￿t0 fiatyj ratherthaD etrLY, ts fraud involves Ulutio4•J conce&JmettL fixgy, omisshll As partof a￿lt Ul 8¢cordaft¢¢ with ISAS (UKX w¢ ¢x¢rci¥ profe58ioDal &ndmAlntsin prnfe55lon￿ ￿ePtIO1￿M tbroughout th¢ a￿dI¢. W¢ alw: Idetitify knd assess the iisks of m8tsrial mig#Rt¢ment of the fjDBDcioI wheth¢r hud oremr, thsigo w)d perforni udii proeethrn responsiY¢tr) thos¢ rijkg. ￿ obtyin avdit thdEnce that ts sufficient and 2pproptiatetO Provide i Ixsi5 for our OPiDion. The iiik of DDt dctectill8 a rni$sla￿ ruuliing frpn fiaud is th•D foroLe MItso8 from •5 frnud DMY inwlve Uwioffj foryery. intCDtionAi otllisBion4 mlwrprcs￿Illtio￿s. or the overrid¢ of ittt¢rrwl wntrol. ObtsiD an undcr5thnding of internal coDtrol telr¥aDt totbe audit iThordcr to design audit that are appropriate in the ¢iicumsthnce4 bui I￿t for the Pllq￿￿ of expresying an opinion on thE effecti￿$$ of the Bknritable company's iDkrnal control. E￿lUth the RFgrnprilllelless of ac¢ollnting PDlicies ufed and the teosoDwblelle55of #¢o￿tIng 5timzttS Ajd rEl•trd di5ckwffs rnade bythe tru5tee5. Conclude on the JpprOpria￿ of the truste¢5' Use of the goir28 L¥Jnccrn bajis of aeeountiJaE wnl. b￿dOn the audit evidence obt•ine4 vkndher• m•t¢rial u￿¢￿aInty ¢xiits related to events OT onditi00s th•t m&yc#t 8i8nifieAnt doubton the ¢haritsbl¢ thttpthy'g ability 10 continue w a8oin8 audithr's to th2 relRts4 discloswes itE the fiD•nciAI ststemeLt5 or, if SL￿￿ disclosut¢5 ate itikquate, fo mrxlify 0￿r opinion. 04T￿M￿￿$10ns w¢ b￿a0￿ the •udit evidence obtsined up kn the d￿¢ of ludi￿r,5 Howcver, fdur¢ or ￿￿1110￿ lllay tbt th*ritsble compaLy ceue to continue BB •Boing ¢on¢ttn. EV￿ tbe 0￿811 pxtstioJ& •lld ffjDtent ofthe fimnrial ztslemtttls tllc]uthgthe disclosu￿. wDd wh¢therth¢ fm•D¢i818tht¢rnents rtpregent th¢ undeJlyiD& ttawa¢tiow and events an i mann¢r ￿h)eVe$ fairprex8ti0n. We eOTnmutsie8tr vrith th05¢ cbAf8ol with sovernanrx rep1th￿ 8mTrn8 oth¢r mattern. th¢ pl•mKd ¥cop¢ aud tsmiD8 of th¢ a￿lit Attd signth¢ent •udi¢finth& including sipific•ntdefjCie￿les iD internal coa1zol that we identify durnm our&udiL

Focus on Family Nurturing and Development Centre (A COJ•PAny Tlmlted ty Kuarantsè) Independent audltorB' report lo tbe dlrectorj ot Foeus on Famlly 1¥4urturing and Development Centre (a eompany Mmlted by guarantee) {￿ntinued) U¥t¥lovr T4￿rt This wort is 501ely to the cJwitsbl¢ romppny'¥ Iw5 85 4 Wy. in accordallv with Prt 4 of thr ChtiTities (Accounts alldRe￿ts) Regulatiom (Nortrrn Ire]and) 2015. Ouraudii work h&s been underrth so that we might stste to the ¢h￿lIable compkny's members thost wtters we #e r¢quirthl $r• to thEm in An auditor's Y¢port and forTJL> otl*rpw￿s¢. To thr fullutcxknt pEm)itt¢d by law. w¢ do ￿1￿Cept or a￿UMe resp￿lIbilIty 10 anyone other thaTr the choritsbl¢ comp￿Y 4nd the ¢?￿t￿bk Company's tru&tee5 4$ 8 body. for oyrJudi¢ wo￿. forthis rem or forthe opiniow we hsve Dami¢n Diirngnd (SBDior Sllltw Audilor) For4odon b¢b￿f of C D DthftNJlld & ￿mP￿DY Chlrtered AccouDtaDU Stswtory Audiwrs 46 Htll Str¢¢t Bejfqst BTI 2LB

Focus on Family Nurturing and Development Centre (A toThpny MuJlte41 by¥￿TAnt) StatemeDt of fkninelal aclivltks ODcludlng summary Income and expendlthre oont) for the perlod ended 31 March 2024 Totsl 2024 Nol¢ 4iW6 42WO 441.768 Artiviiies forg￿1n￿ IbDd 20J28 J28 40.756 Fvndnisini Jnctyt 29300 447066 Cous of8rtinB fvnds 5.711 275J14 211.125 326￿1 Support Savic¢slEduoatiOn 53276 141694 430 199.97D 166.413 N¢¢ kn¢omlog r•￿lY(m betom (29.78T) 138JS91 164 r4etmoYemeutlA 9.787 IW2) 13W9) T•thlFuAth bro•¥kt forward 39494 35J70 74708 Tow cvrkd for￿rd W13 Ali and tt5QU￿fl up¥thianddErived ftom D)ntitMing OFNions. thHrfor¢ ms¢par4tr 8t•Llltmtoftythl ffCDDwdpins iosXS t￿5 be¢nprcseots lli¢ 15 no diff¥Enrt E*tw¢a) the w moytmtyt In fimas￿d lh¢ fwjds rmied fmv•rd fOrt￿ye￿O￿d Ihvirhtstoded ¢os¥ wii'HJ¢nt&

Focus oll Famlty Nurturing and Deytlopment Centre (A e&mpwliNEted by (li) Balydnce Sheet ￿ at 31 MArch 2024 Not¢ FIEed wets LtyS DebioL¥ I,D85 16.865 36213 74977 N•t cutrellt Ne¢.5ts" ". ' 9,707, Tgtsl ffiLRds g¥tKdooits Ixhjltby: LAb#llethy R4tstsr•dNxwber.t41615398

Focus on Family Nurturing and Development Centre (A comwlly Ilmlted by gllaraDtrÈ) {l2) Note8 tts the itAtemtnts for the perlod tllded 31 hlarch 2024 A. Pdndpll ¢tsonllryg poHtlei CettÈrnl IAtDrmalkni •od bslJDfprept•lityJ QD Famlly & Dv4elopMertC•ty¢ ts i ¢hitJblt mrDpmy limTtedby waDree stsare ¢4>ithl W b rryÉ5Med iti Nottkncrnbelalld of th¢Trgisrgr¥J is Biven ￿ th¢thrity The eQmPBnywA5 Wt¥blished urth of A850ciition wbich estoblithed the objects L1 wweJ50f the eh8ritableetsmFllnyand Is so￿rA￿￿)der its Aryi¢lesofA850¢t8tioL The cbatitsbk ¢ompmy congtithrtts apthliB b¢N¢fit ¢wity ts ¢kfiDtdby FRS IL. str￿¢￿t DfCDmplian¢E The b#Eb¢u w¢p¥edots th¢ KC+ini b￿ls￿￿t the histou(￿ ty)Kconvention￿d1 Reportirtgby chri11￿", ipplimbltto cbuitiespleparir4tsir¥￿Dts ￿ •g￿rd￿¢t wAdL theFirthll¢ial s￿nd•¥d •ppli¢oblE in thtrUK•nd Republ1¢ otknl4Dd(FPS 102), th¢ Q￿rIties14￿51iofj inNordwD Thtrwia¢ipBI potieies Are ts ￿9¥1be￿IW. Tht¢harilthie¢oTtsp8tty•&>pr¢d SOBPIFkS IQ2}irL th¢wr¢0tYeDr￿d tsf bowtrwitiryL bSOIIP (FRS 102) bts offe¢f¢dtheftt￿￿￿ tst¥rrtsls iticlthd iryth¢ llotcs below. Gol0¥ the cbairy inetwr>l a defi¢it of £38.&5g torth# yeRr. The DirEcbn bavc.¢DDs1d￿¢d kv£l ofbjnds held th¢ e.rpecTrd l&%'el of income fDr the peripd of l• mooth$ frnn ¥uthotisingthe fjoan¢i￿ #at¢￿￿LI and ennr,Iiirtd thfittkn Cbarity will rBY0M￿th VDtyitiuo ITL op¢rntiollal exiar¢tt¢? fw the foresreth fithre. C%b ¥lthm•ot Th¢ ¢QtsLPW qwlifios as i cryiarty Ulthr tb¢ trtrtts of the Compthits A2t 2W6. As i FopJrwr¢ it" lY•d1Jti￿d depr￿lI0D Tbe ¢oJr of tr￿11e fixed issots is their pw¢baK etssr. b)Reth¢r with •lly uwidqtsL ￿ of acqu￿1 l￿]0￿ is c]tu]thdw 4$ to wri¢off Ibe costoftJa8thle 6Ked•¥¥ets. te￿ th¢ststD4Toxlu￿ Valu￿ liD¢ buis ov¢rthe expxttdw¢ful Erooomic li¥e5 of the•ss£tycon¢tmE All buiDin¥ rp50ufB¢5 Ir? illcludtsl Itt th Stskni of Activiu45 when the ebJTity ￿ I¢1￿}Y the inetyu¢ theaTrounlcknbe qu¥otifrd V•kntsry1ry¢4tDf I￿lse1)Ji￿d ty Rvenlleottx ￿[Vab￿b¥S1$. Revethu¢ 8TrDts ar• erndited to ou th¢ cu]ierthte of thty arn f¢EIv￿ or they ¢¢¢iv•bl4 they reloretr84pttified GTrDts f•r th¢ pwp)se of ¢8pityl ¢Kp¢udlthM¢ ¥¢ crtdbte41 tr) yeth¢t￿ irthmiTrg reteiv4bl¢. It￿re[re￿ tr des￿&*d purch￿or&s$c¢￿ townl fi￿￿o¥¢r￿CI¢1H￿Ia¥j¢ts.￿9¢fit7 lÈfr. iDcome IB ￿k￿lIn th¢ Stotsm¢JtofFinatt¢ia] Activirt#wheDftt¢fv¢tL Otherlbtyiie

Focus on Family Nurturing and Development Centre (A£0m￿nY Ihnh¢d by ￿#T&￿tre) (13) Note4 ts the fiDAlld￿ stments for the Perf￿ ended 31 Mareh 2024 (CTrJthued) IKome fmm cerrain evemg h&$ betD dtrfirT&I •5the ft¢rtheytaT t A￿rn¢rt AII expendilwe is fot￿4￿ LwoI ffjd httbttn ¢lwifi¢d Underh￿din￿ eos r¢I&￿j kn the Wh￿r￿Sts cwml be Owecdy thbutsbl¢ w F•rticu]arbethllKS thEy httve beth) lllloethl of tirDe tpD)Jtonment. Colts of#e￿r￿￿

Focus on Famlly Nurturing and Development Centre IA ¢omptsy Ilmlted by gugrAfttee) (14) Notsx to the statemtnts for the perknl eDded 31 Mreb 2024 ICoDthiued) CktAritsNÈ •¢tl¥hlÈg Charitobl¢ exp¢nd1D￿C cotnpli￿ th0￿ ¢ost5 incuTred by the chftrity th thr dEJivcry of it$ adivities 3Dd services for irs beneficiarie5. It itlcludes b)th costs thatLWb be &llocated diRctly to stsoh fjctivitrs aDd thosec05ts of UD indirectnatDrt u¢cessary to supptythenL Sup￿1 Costs are thcRtcd to th¢irrelevDt activity based 00 Ihe incomc Jtceived. Vlue Addld TIX The clwity is DOtYt8islered forVAT puryo3e5. thttefore exppndityr• Is thown 8r0s5 trfVAT. Gov¢mw coth tnclude th0￿ in￿￿ed In thegtsvttTro￿ of its ossets which 7É asqociatrd with coDslitytiODal grd #atutory r¢quir¢0￿￿ts. The ¢harity bas VLTiou$types Cf fimds fwwhi¢b it is ruponsibk •nd which 5epara di*lowre. A dcfiDikn ofthe vAtlous typES of fimth ts as folbw& Furtds wbich wee%￿￿ble atthe discretion orth¢ Chariry in of tis objectives. Ill wjditio lo rxpenditiuc on &ctiwitiessuch may beheld in ortsts> fmance capitsl inv¢stm¢pt and pit•L Restrlcled Re5trict¢d funds •r¢ to be uyed for ￿ecIfied purposes as ]pid down by the donor. Expndikn vknich m¢¢ts ￿Lteria 18 Ch￿¢d th the fim4 kngetherwith i fairalloc8tion Ofo￿Thead$ ADd &￿porte0sts. 2. lTr¢omitti Rex)ur¢ 2024 2023 Fuftder tncome 49 418 97

Focus on Family Nurturing and Development Celltre (A ￿l￿p￿TrY Ilmlttd by 8UVAn¢e) {Is) Notes to the flttaDdal itatem¢nts for the perlod eDdtd 31 Marcb 2024 (Copthued) 3. Chrltable actlth-support Servl¢e8 IEdu¢*tlvm Awarenem l knearch UnY¢Mri¢ted Funds Funds 2024 2023 Swluies and wa8 Othry ¢o$ts 24396 228.815 253211 283.969 9% 4. Gov¢rD&Dee u1￿£$trIctea kestyi¢ttd Totsl 2024 Total 2023 Profe￿i0￿al f¢¢E 5.430 Net tseomlllg reJoDreei for the yegr 2024 Tbi$ is smted afterehv&ing Staff ¢osts Ihott 7) Feespayable w the eomp4ny'B iuditOT 253.211 5,430 283.969 5280 DepTeciatioTE of tall￿￿J1¢ fixrd u5cts-OWD¢d •5sets Opernting lease 6. DirKt•rJ' emolumeDts None of the dir&tors rettivtd &Dy cThluwil8 oraftyr¢ImbLusem￿ of ¢xpell3¢J dutixg the y¢ (2022 £niD. 7. Employee 2024 2023 wi￿5 whd wJari¢s Soci81 securlty ¢NLS Pffjsion Costs 234319 IQ947 3.945 265.410 14.090 4.469 259,910 283.969 Nwmb¢r of ¢mployees The BveraF monthly number of petsong employed by the cth•ritsble company (excluding direclml durkn$ the yeRrwo& 15 {2￿23-18) EryloyeE¥ falitD8 in emolumeni bwthov¢T£60.(W ￿ Dhl (2L122 Dil).

Focus on Family Nurturing and Development Centre (A tL4mpgny Ilffllted by EN￿￿1￿&) (16) Note4 to the finADdaJ $tatements for the perlod ended 31 March 2024 (Colltlnu¢d) T•xailo The chTity ts &Trgi5teral charity. ortd as such ig entttied ty¢¢rtinknx exEmPtioD$on knd profjty frgJn inve5ttnenl4 anylrading activities canied the of the clwity's primary objtttiYE4 if theleprnfits surpJus¢5 are applied solely for ¢hprit8blE The ch￿ty is noi TEts¢r¢d for VAT an(L awxdingfy. 911 their exp￿dTti[[e is iDclusive VAT 9. Debton 2024 2023 21.085 11865 l•. Cvedltors: fAlllng41ue wllhlD one ytsr 2024 2023 Acuu&l$ wd deferrèj income 105 11. RetrI￿ ftsnd8 31 Mthrh At l April Tn¢01￿08 Support Srvlwl Suttstsrt 140JiO 162.777 81718 (140JiO) {162.777) (86.71AI 1 7.500) 3241 { l69101 1 5.r)o) 1 8,{X￿) Dfc ISDBPI COll￿￿ty Fund 7JOO 324 27J54 ISJ62 H￿lfix Fovllthtic• Cousgwayc￿ &Gltu BC 26J06 3U78 1427W8)

Focus on Family Nurturlng and Development CeDtre (A uJmp%Ay Ilmlttd by yarnnttt) (IT) Note5 to the finaDcial statements for the period endod 31 March 2￿1 {ContlDned) Sutcstsrt-ptovijion ofb¢al ¢bildcaTe yeryiccs DIC (SDEPI- ski115 ccntrc bgJ¢d activitics ttDd pro8Tammes CL)]nmuaity Foundati¢)D- E￿￿p￿t￿t& RegtstsT¢e5 N&timl Lottery Fund- Aspit¢ Social Ente￿]5¢ Halif8x Found&tiDll- rr eqllipmettt C•usewiy C(wt & GlrDS borou8b Coutt¢il- H4ttlship Community Festiv￿ Comnwnity Development Support Gxwi 12. LIAblHtyotmembt Focw otl Famity NuttiLTin8 Dnd DevelDPtneDt CeDtre is a company limited by wa[￿tEe doE5 not h•ve t sh￿r capilal. It j5 Boverned by A ond Arocl¢s of Association and the liabllity of rn¢rnbe￿ i$ limitrd to An attu>unt not ex&%eding £1. 13. Ultimal¢ ￿ntrollI0{party Ther¢ is no ultitnat¢ ¢OAtrollin¥ paity.