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 t*h 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$out the dty to d•y maT¥¢mEDt of the ¢harity 8nd h¥ del¢pt¢d •u¢hoTity foropernti¢)Ml mÈtteT5 including frnaftce￿ stsifm8. The dirK¢oT5 nw4e 8Jl otherbU8in￿de4I¥loTr and meèt abi-rnoothJyb48iS. Rbk man￿¢￿tAt The dit¢¢toTr have oYer•ll rwusibÈbty foreDsuring thot th¢ ¢harity pix¢ •D aPPryiQte Jy of contro]9. fwwD¢iat Ott￿1￿ t¢ provide Ttasowbh uxwattttth•L' the is operntiog effiCien￿Y I)￿ eff¢¢tively, ifs ts%¢ty ar¢ wtfegwded ogaittdunautknsed use w d￿￿)sitIon. PTop¢r records mnintsined and tlnoDcial infi>m￿lI0n used within the dwity or forpublicatii>D is r¢lithle.' th¢ ¢h•rity ¢omplies witb relevwht and re8ulqtioni; aTr the ch*ity'$ systrD7 of fina￿181 ¢OD¢tol ar¢ deBigDed to pmid¢ tewfftRbl4 but lot absolure glirance 88aiihgt that¢riil mi$8tatemeM or los Th¢ D)•ior to whi¢h the Charity is idrnttfwd by th¢ hw¢ been T¢vi¢w¢d and system#lJ•vebern ¢*Jbli8h¢d kn mirigat¢ thoEe rTsks. ObJrfdvM •JJd #edvtt￿￿hl1¢ beuellt T(•pwi¢ksuppoft ttstdiv¢r3ecrgss%ction Dfow lrtul population bydtvtloping ￿￿10)￿hlps and pwpk ID xtivits¢s that n)eet th¢irongoinq chgn8ingnegJ& To PTOmOl¢ a rthgt of f*nily Ind ¢ommuoity sup￿1 pro￿￿¢• incluthB child ¢ar¢. skills ¢ow¥e4 thry'¢s physi¢￿ fitness and comm￿lty ¢venl& Towork ot*nsively with attd lo￿] partrtetships atsd tollibDTrtions thd be the le•J ageJKi¢s in fo[[￿￿1 tDfornwl v¢nty￿ workin8 in joiThed up setvice delivery. e￿h￿ted colla￿}rative prrteiies 8nd dev¥lopmeTht of mdhods of ettBenderu￿ [￿LtiVe change w&thin the 1¢X￿ are including the8towth of b)¢al 80¢ial ¢nt¢rpriie Wti•l. Focus on Family Nurturing and Development Centre (A ￿MPanY Ilmlted bytuirAnte*) (3) Report of the Directors for the period ended 31 March 2024 (contlnued) AthleveTheThts and perform*n¢e A lot ¢h* 7wIthiD this period: tb¢ w•t otji ' h•s redu¢ed a¢TQSS the lecior. •n In¢¥¢a*d ptessur¢ on couwunitTes ¢* fill ¢h¢ 1s&1 by a l¥k of 8ovtmmetst tllken its toll 00 m￿Y convnunily oryanisAtion$ 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 C*f TO8fAmwe$ we hovr oo offor to the ¢OJtiD￿ty, And th¢ pxilive Focu5 tsty F4rniEy hjy within cc*Imin¢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$envirooTr*M where cbildffn were abl¢ to and ttvgr¢d y$ 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 h*s thatFo¢us on Famdy rtlevlnt •Thlprovid¢i the *rvi¢#ftttdedty Its ¢ommunity. At• titnt wheth it l8 e4ry to bBcorn¢ di8hearteueé *iihiTr the cx*ttrnvnlty 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 llrÉiu*gThl 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 {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 h*5 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 stai*ment& 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$t¢es with teypcth ty going ¢)Jttccrn are de*rfb¢d ill the Trkvtsni ¥Ec¢Ton5 of this rwrL O¢lw IDfomAtlon Theother infornwtson coxllpri8¢9 the infonllfftlion the ttwtee5 ￿lull Tepw oth¢rthBn thB finattcitii sthtanents Bad our Buditor'5 repnrt th¢reon. The kntstees are re9pongible forthc other iDfoDtithn cont4ined within the annual Teport Ouropinion on the £n8n¢iJl 51atements does not cover thE other iDform•tiOTt and, exrtpi to the èxtellt otheThvise Qxplicitly stated in ourrepwl we not expffss kny form of luUr￿￿e conclusTOll tl*rto responsibiliry 15 to thE other intorn￿tIOn *n¢ ID 50. crnsid¢rwhetherth¢ other inforn￿lI0￿ is mAtrriolly inc¢msisknt with the fmanc1￿ Itstrrt￿ts or ourknowlety Obtslk￿d in th¢ C•Utse of the Judit or Othe￿15¢ 4ppear5 to be roatstiauy mi51th1&1. If we id£titify m￿hD￿ter1e1 to a mat¢rial JniMtstNDent in the f￿a￿lI] stjtemonts t1wn¥elV￿, IC bued on rhe WO￿ we b perfornied. we coo¢lude that th¢T¢ 15 ll mknriil misslat•n￿tof this other InfOn￿tion. wear¢ to z¢pon thoi f￿l We h•ve nothitiE to r¢port in this nprd. Focus on Family Nurturing and Development Centre (A tomp*Thy Ilmlted by gv•r*n¢e¢ (7) Independent gudltor5' report lo the dlreetors of Foeus on Famlly Nurthrlng And Development Centre (# company limited by guarantee) (contlnued) M•ttert OTr wht¢hwt ar¢ requlr¢d to report by exetptloD We have nothing to rtport In r¢sp¢¢t of the following matt¢r5 in rel8titsn tts ￿1¢h the Chgritles (Accounls aTJd Reports} Re£ulation$ (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) aT*Y¢St#)nsil*le 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￿l*l¢ for•99essin8th¢ dMri#bl¢ ¢ompa*y'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 in*nd ￿ 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 •¢*tsRw*t• 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¢ sth*mcnts 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$tat¢m¢nts ¢aTh*is¢ from fraud oi¢rYorand ar¢ e•wid¢r¢d material if. indtvldu￿ly or itith¢ 48VEgtttd Could [t&s(￿blY E¢ expethd to influeKe the e9)jw￿ deGi5ion5 of us¢rs t4kenoA thc b351$ of these fi¥wicizJ Itatemehts. ITTe8ulgriiie4 inch￿1￿8 fraud. ar¢ itt8l•D¢e5 of n(m-wmpliwtt vAth l•wsaad Te8ul•tiots$. W¢ deyi8ll proethtts in line with out respon￿bIlItIeS, ovt]ined thv¢, *0 d¢Ttc¢ matuial misstlltmts in r¢wt of iff¢8thvii¢¢& thlwdiDgfr&Dd The ex*nt io wbi¢h our woctdures capabkof d¢¢¢tittg Irtegukn¢& in¢ludi¥ fra￿1 is detsiled below. B**d on our UDdentsnditiB of th¢ Ch4rity, w¢ idthtif*d Ibe priTh¢ipal tiskl of wn-¢omplign¢e witb laws and Tegulations and¢0￿idered the extent to which n(trCompli￿ce miy h4v¢ 4 m•t¢ri8E effe¢l on the fir&n¢ial styeoJ¢Dts. W¢ tnlu4t¢d pokoua] molivaliott$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•r*ntseJ Independent 4udltors' report to the dlrectors of Foeus on Famity Nurturlng and Developn)eDt Centre (a Company limited by guarantee) (eontlnued) - dI￿ll$s1O￿6 with managernentre8aTdin& coD5i&rnion of knowD orsuspectrd llorAomp]I•￿ with laws •nd r¢gulation5 and fraud Énd how they asses& ideDtify and respond to fraud risks wtFun thc . tv*luatioD of the effectivenc5s of rnanagullenV$ ¢(¥)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 L*come •warr of tiYSWice5 of r￿￿¢0mPltatic& The ￿Sk is •180 gre4*rreghrdin8 itte￿I￿riti1S WCTryM8 d￿t0 fiatyj ratherthaD etrLY, ts fraud involves Ul*utio4•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 di5ck*wffs 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 iti*kquate, 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 P*rt 4 of thr ChtiTities (Accounts alldRe￿ts) Regulatiom (Nortr*rn 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 of8**r*tinB 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 OF*Nions. thHrfor¢ ms¢par4tr *8t•Llltmtoftythl ffCDDwdpins iosXS t￿5 be¢nprcseots ll*i¢ 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¢.*5*ts" ". ' 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 b*slJDfprep*t•lityJ QD Famlly & Dv4elopMertC•ty¢ ts i ¢h*itJblt 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 *L*1 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￿51*iofj 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¥r*rtsls 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•d1J*ti￿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*¢ststD*4Toxlu￿ 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$. Revethu¢ 8TrDts ar• erndited to ou th¢ cu]ierthte of thty arn f¢EIv￿ or they ¢¢¢iv•bl4 they reloretr*84pttified GTrDts f•r th¢ pwp)se of ¢8pityl ¢Kp¢udlthM¢ ¥¢ crtdbte41 tr) yeth¢t￿ irthmiTrg reteiv4bl¢. It￿re[re￿ tr des￿&*d purch￿or&s$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￿ st*ments 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]arbe*thllKS thEy httve beth) lllloethl of tirDe tpD)Jtonment. Colts of#e￿r￿￿ Focus on Famlly Nurturing and Development Centre IA ¢omp*tsy Ilmlted by gugrAfttee) (14) Notsx to the statemtnts for the perknl eDded 31 M*reb 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¢irrelev*Dt activity based 00 Ihe incomc Jtceived. V*lue 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$types C*f fimds fwwhi¢b it is ruponsibk •nd which 5epara* di*lowre. A dcfiDikn ofthe vAtlous typES of fimth ts as folbw& Furtds wbich wee%￿￿ble atthe discretion orth¢ Chariry in of tis objectives. Ill wjditio lo rxpenditiuc on &ctiwitiessuch may beheld in ortsts> fmance capitsl inv¢stm¢pt and pit•L Restrlcled Re5trict¢d funds •r¢ to be uyed for ￿ecIfied purposes as ]pid down by the donor. Expndikn vknich m¢¢ts ￿Lteria 18 Ch￿¢d th the fim4 kngetherwith i fairalloc8tion Ofo￿Thead$ 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. Ch*rltable 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 $tatements for the perlod ended 31 March 2024 (Colltlnu¢d) T•xailo The ch*Tity ts &Trgi5teral charity. ortd as such ig entttied ty¢¢rt*inknx exEmPtioD$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. Re*trI￿ 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.