Registered No. N1615398 Focus on FamRly NurturRng and Development Centre IA company limitrd by guarantee) Annual report and financial statements st for the year ended 31 March 2025
Focus on Family Nurturing and Development Centre (A tompany limit¢d by gMar#ntee) Contents Pages Charity Reference Number and Administrative Details Report of the Directors Independent auditors, report Statement of Financia] Activities (including summary income and expenditure account) io Balance sheet Nolcs to the financial statcments 12-17
Focus on Family Nurturing and Development Centre (A Company limited by guaruntte) (i) Charity Registration Number Company Registration Number NIC 103600 Nl 615398 Directors and advi5er5 Direclors Andiann Murphy (Chairperson) Leanne Akrnethy (Tesigned 18 September 2025) Jacqueline Wray Julie Darragh Mandy Dickie Violet HalS Gillian Kelly (resigned 18 September 2025) Robert Campbell Elizabeth Mcwilliams Joe Hutchinson (appointed 27 November 2025) David Jenkins (appointed 27 November 2025) Company Secretary Jacqueline Wray Project Manager Brendan Patterson Registered offiee IPrincipal oifice Bankers GlenbuTn House 11-19 fjlenburn Crescent Colerdine Co Londondetry BT52 2QR Ulster Bank Ltd Wellington Street Ballymena Co Antrim Independent Auditor C D Diamond & Co Chartered Accountants and Registered Audilors 46 Hill Street Belfasl BTI 2LB
Focus on Family Nurturing and Development Centre (A Company limited by guarantee) {2) Report of the Directors for the period ended 31 March 2025 Th¢ Board of Directors present their annual report and the auditcd financial stalernents foT th¢ y¢ar ended 31 March 2025. The information with resp¢¢t lo directors and advisers s¢1 out on pagc I fornis part of this report. The Dircctors hav¢ adoptcd thc pTovisions of ihe Ststcmcnt of Recomm¢nd¢d Practie¢ (SORP) "Accounting and Reporting by Ch#rities" (FRS 102} in preparing the rcport and financial slatements of thc charity. Trusttes of the Ch&rity The directors of the charitahle compuny atc ils truslees for thc pury)0scs nf charity law. The lerms 'director" and "trustee, are used inlcrchang¢ably ihroughout the financia] slatemcnts. Th¢ details of trustees who s¢rv¢d throughout th¥ year are included on pagc l. Structure? governrnent and managem¢t Focus on Family Nurturing and Dev¢lopmeni Cenlre is a ¢ompany limited by guarant¢¢ and doe5 not havc a sharc capital. It is governed by a M¢morandum Jmd Articles of Association and the liability of each rncmbcr is limited to an amount not exceeding £1. Thc Articles of Asso¢iation provide thai the numbers of dir¢¢iors shall not be le55 than six. Each dir¢¢tor appointed io th¢ board r¢tir¢s every three years but can offer themselves for re-election. Dircctors gr¢ appoint¢d by nominations from any existing dirertor in addition to general no]ninations mad¢ at ¢ach AGM. N¢w dir¢ctors are bri¢fed by the Project Manager and th¢ Chairperson of the Board on th¢iT leg81 obligaÉions. Th¢ Proj¢ci Manag¢r CaleS out the day to day manag¢ment of the charity and has delegatcd authority for operational matters including finance and staffing. The directors n]anag¢ all other busin¢ss decisions and meet on a bi-monthly basis. Risk mathagement The directors have overall responsibility for ensuriog that the charity has in place an appropriate system of controls. fin#n¢iyl #nd othenvise, to provid¢ reasonable assurance that,. the charity is operatiJ)g eificiently and effectively. its ass¢15 ar¢ saf¢guarded against unauihori5cd usc or dispobilion; proper records arc rnaintain¢d and fmancial information used withÉn the charity or foT publicalion is reliable. the charity complics with rclcvan1 laws and regulation5' and the charity's system tsf financial control are deS1¢d to provide reasonable. but not absolute assurance against rnaterial misstaterneni OT Ioss. Thc major risks. to which the charity is cxposcd. a5 identified by the trustee4 havc been reviewed and Systems have been established 10 mitigate those risk Objectives and activitie51public benefil To PTovid¢ support to g diverse cross sedion of our lo¢al population by dei'eloping relationships and ¢ngaging p¢opl¢ in aetivitits that meei th¢ir on£oing changing n¢ed5. To promote a range of faniily and community support programmes including child Care. nurturtng.. skills courses, therapies. physical filness and community events. To work extensively wilh and within Iocv41 partn¢rships and collaborations and be the lead ag¢n¢i¢5 in fornial and infornial ventures, working tn joined up service d¢livyJ enhanced collaborative processes and developmeTrt of n¢w methods of eng¢ndcring positive ¢hang¢ within th¢ local ar including the growth of local social enterprise potential.
Focus on Family Nurturing and Development Centre (A eompany limlted by gu#rAntee) (3) Report of the Directors for the period ended 31 March 2025 (continued) Achievements Ind performantt Together we have faced extrdordinary challenges. We stood firni through the Covid-19 pandemic, n&vigated the uncertainty of political deadlock in North¢m Ir¢land. gnd supported families during thc ongoing ¢ost.of-living crisis. These W¢T¢ not easy times, yet they showed the stren8th and re5ili¢n¢e of this organisation and of the Ballysallv community we are privil¢g¢d lo s¢rv¢. But it has not only been about challenges- li has also b¢¢n 8boul progresi growth. and joy. From seeing childr¢n thrive in the care of our dedicated ieam, to celebrating the achievement5 of our programm¢s and projects, there hav¢ ken countless r¢mind¢r5 of th¢ difference Focus on Family makes to so many peopl¢, every day. I wanl to giv¢ special thanks to BT¢ndan, our Project Manager, wljose vision. leadership. and commitmenl hav¢ ensured Focus on Fdmily continues to flourish. To Kim, our Childcare Manager, who has led h¢r team with such skill and compassion, providing ¢hildren wtth the very bc5t start in life. And to every member of staft and every volunt¢er- thank you. You are the heartbcat of this organisation, and your dedication rfrever goes unno¢i¢ed. I also want to recogni5e and thatth my fellow Dire¢tors. Their guidan¢¢, wisdom, and slcadfasl supwrt have been invaluable throughout njy lime as Chair. li has been an honour to work alongside such ommilt¢d and passionate Board. To our funders and partners, J am de¢pty grateful for your continu¢d belicf in u5 and in the vital role Community organisations play. Withoul YO much of our work simply would noi be possible. As I step away. I do so 1th immense pride in all w¢ havc achi¢ved together, and with confidence ihat the future of Focus on Family is bright. I will alway5 carry with rnc the Privileg¢ of having b¢en part of this family* and I wish every success and happiness to thos¢ who ¢onlinu¢ its story. "Alone we can do so little. togelh¢r w¢ Can do so mu¢h."_ H¢l¢n K¢ll¢r With heort1¢li thanks- Leanne Ab¢rn¢ihy, Oulgoing Chairperso Financial Review The Charity's incoTne increased from £447,866 10 £498,817 in 2025. The net incoming resources for the year omount¢d to £16.423. The accumulated funds amounted to £52,636 at 31 March 2025. Piincipal funding comeb from grant5.
Focus on Family Nurturing and Development Centre {A cojnpany limited by guHrxnte) (4) Report of the Directors for the period ended 31 March 2025 (Continued) Directors The trustees who are also directOTS are li5t¢d on pag¢ l. Equl Opportunities The ¢harity is committed to ensuring equality ofopportunity for its staff and for th¢ OTgani5ations with whom it works in partnership. Statement of direttor5' responsibilitie5 I'he directors are responsible for PTepaTing th¢ Dir¢dors' Report and the finRIicig1 statemetits in accordance with appli¢oble law and Unil¢d Kingd¢)m A¢ntIng Standards Iunited Kingdom Generally A¢pt¢d Acc4)unting Practice). Company law r¢quir¢s th¢ dir¢ctors to PT¢paTe financiJl staternents for ea¢h financial )ear. Und¢r company law th¢ trustee5 must not approve th¢ financial sLaterneDls unltss they are satisfied that they give a lrne bnd foir vi¢w of th¢ 5tal¢ of affairs of the chaTitable company and of the incoming resour¢¢s and application of resources, including the income and ¢xp¢ndilure, of the charitable eornpany for that period. Jn prepwyng these financial stakm¢nts, th¢ dir¢¢tors are r¢qUid to-. s¢le¢t suitable a¢counting policies and then apply them consis(etttly.: observ¢ th¢ m¢thod3 and prin¢ipl¢s in the Charities SORP 2019 IFRS 102). make judgements and accounting estimates that are reasonable and prndent. slat¢ wh¢thcr applicabl¢ UK Accounting Standards have been followed. subject to any m)terial d¢parS disclosed and ¢xplained in the financial statements. and prepare the fLll2ncial ststements on the golng concern basis unless it 15 inappropriate to presume that the ctwitable company will continue in business. Th# diT¢clor5 ar¢ r¢spon5ible for keeping proper accounting records that disclose with rcasonabl¢ accuracy al any time the financial position of th¢ ¢h8]itable compan>. and enable theln to ensure that lh¢ finallcial statejnenis coniply with the Cornpanies Aa 2006, Cbarilies Act (Northern Ireland) 2008 and Charities Acl INorth¢rn Ir¢laod) 2013. Th¢y ar¢ also responsible for safcguarding the assets of the charitable company and hence for laking reasonable steps for ihe prev¢ntion and d¢t¢¢tion of fraud and other irregularities.
Focus on Family Nurturing and Development Centre (A e•mp4ay Mmlted by guAraDtee) Is) Report of the Direetors for the period ended 31 March 2025 (eonthiued) StAtem¢nt of di$¢losure of inforniallon to auditor8 SD f8r 89 each of the directors iTh office atthe datE of EPPLDv&I ofthr5e fmllncial tht¢olets is avAK.' thu¢ 18 no r¢l¢w wJdi¢ infornjition Df which thE chaTitable CL>Thpany's iudilorn pr¢ unawry they hove tyk¢n8llthe sw$ thalthey ought to havetsk¢D ag dIt0 inordErto twke th¢Ttwclve9 aWaT¢ of any ffl¢v•ni I11¢ inform81ion and to esthblishthat the charitableeomparty's auditoTrare awar¢ ofthai infOrntiOn. Small ¢omp*nies' exemptlon Thi5 ryort hp5 iren WEpaTEd in tyc¢ord8tK¢ with the speci81 PTovisions relating to small ¢oThpofjie5 within Part 15 of the CompaTtie5Act 200fr. llldependent audltors CD. Diattnd & Cohave Jndicjtd theAr willinpJc55 to rctuain iu offi(% w)d u lUtiOnfor (h¢irrtrckdion will bcproposedattbe forthcorningAnDual Crncrnl McctiD& OD bEIlf of the Board Amuryhy DirErlor
Focus on Family Nurturing and Development Centre (A iompgny Ilmited by gu¥r4ntee) (6) Independent auditors, report to the directors of Focus on Family Nurturing and Development Centre (a company limited by guarantee) W¢ have audited ihe financial siatem¢nts of Fo¢us on Fgmily Nurturing and Developm¢nl C¢ntre for the )'¢ar ended 31 March 2025 which comprise the &atement of FinatLckal Activities (including the summary in¢om¢ and ¢xp¢ndire accountl. the balance sh¢el and the related notes, including significant 8ccounling policies. The financial reponing framewo that has been applied in their preparation is appli¢abl¢ law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Ac¢ounling Practi¢e) including FRS 102 'The Finan¢ial Reporting Standard applicable in the UK and Republic of Ir¢land.' B*sis for oplnlo We ¢ondu¢led our audit in accordance with Inl¢rnalional Standards on Audiling (UK) IISAS (UK)) and applicable law. Our responsibilities under those stsndards are turther described in the auditor responsibilities for the audit ofthe financial stalements section of our report. We are independenl of th¢ ¢h8rit8bl¢ company in ac¢ord8n¢e with the ethical requirements that are relevant to our audit of the financi81 slal¢ments in the UK. in¢liiding the FRC'"s Eihical Standard, and M'e have lfilled our other ethical responsibilities in accordance with these requirements. We believe that the )udil evidence we have obtained is siifficient and appropriate to provide a basis for our opinion. Con¢lusion$ rel#ting to going con¢er In auditing the financial statement5, Ive have concluded that the trustCCS' Usc of the going concern basis of accouniing in the preparation of the financial statemcnts is appropriate. Based on the work M'e have perfornied, we have not identitied any material uncertainties rclating to cvents or ¢onditionsthaL individually or collectively, may cast significant doubt on ihc charitable ¢ompany's ability to continue a5 a going concern for a pcriod ot. at l¢a5t twclv¢ months from when th¢ financial stalemtftts are authorised for issu¢. Our respon5ibililies and th¢ r¢sponsibiliti¢s of the trnstees with Ttspect io going concrrn arc dcscribcd in the relevant scctions of tiiis r¢porl. Other information Th¢ oth¢r informalion ¢ompri5¢5 the informalion included in Ihe Irusl¢¥s annual rtport, other than Ihc financial statements and our audiloT'S report Ih¢r¢on. The Irusle¢s are responsible for the othcT informalion conlJined within the dEItIU411 report. Our opinion on th¢ financial sldtements docs not cov¢r the olheT intomaiion and, except lo ih¢ ¢xt¢nt otheN'ise explicitly stated in our report, wc do Dol express ony forni ofassurance con¢lusion thtreon. Our responsibility is to read the other inf0mtiOn and. in doing so. considcr w'hcth¢r the Olher information is materially inconsistenl with the financial statcm¢nt5 or our knowl¢dg¢ ob(ained in th¢ course of the audit or otherwise appears to be nterIallY misslatcd. If w'¢ id¢nlify su¢h malerial inconsistcncics or apparent material mis5tatcm¢nt& w¢ ar¢ rcquircd to del¢rn)ine w'hether this gives ri lo a material mi5Statement in the financial siat¢m¢nts ih¢ms¢lv¢s. If, based on the work we have p¢rforni¢d. we ¢on¢lud¢ that there is a material misststement of this other infornialion. we are required ¢0 r¢pon that f8CI. We have nothing to report in thts regaTd.
Focus on Family Nurturing and Development Centre (A COMpaY limited by gll•rantee) (7) Independent auditors, report to the directors of Focus on Family Nurturing and Development Centre (a company limited by guarantee) (continued) Mtt¢rs on whlch we Are required to r¢port by exttption We have nothing to report in respect of thc follow&ng matt¢r5 in rclation to which the Chariti (ALCUUnts and Reports.) Regulations (Northern Ireland) 2015 require us to report to you if, in our opinion= Ihe infom]ation given in ihe financial stalements is inconsistent in any matcrial r¢5p¢cI with th¢ trustCC5' rq)ort- orthe charitablc company has not k¢pl adcqu3t¢ accounting rec4)rds,' or the fjnancial statements are not in agreement with the accounting record5 and returns: or w¢ have not received all the inf0MlIn and ¢xplanalioJ)s w¢ r¢quir¢ for our audit. Responsibilitiesof trustees As exploin¢d mor¢ fully in the trusl¢¢s' responsibilities statement set out on page 4. the trustees {who are also the directors of the ¢haritabl¢ company for the purposes of company law) ar¢ r¢sponsible for Ihe pr¢paralion of th¢ finan¢ial slal¢mcnls and for b¢ing satisfied that rhey give a tru¢ and fair view, and for such internal control as the trustees deternjine is ne¢essary io enabl¢ ihe preparation of financial atement5 that are free from mat¢rial misstatemenL whether due to Iraud or error. In preparing th¢ financial statements, the trusi¢¢s ar¢ responsible for 8ss¢ssing the charitable company's abilily to ¢oniinue as ¥ going ¢on¢¢m. disclosin& as applicable, matters related io going Concern and using the going ¢on¢¢rn basis of accounting unless the trustees e&ther intcnd to liquidate the charitable company or lo ¢eas¢ operations, or have no realistic alternative but lo do so. Auditor resp•sibIlItieS for the of tbe financial statements We have been appointed aq auditor under section 65{21 of the LhaTities Act INoTth¢rn Ireland) 2008 and rcporl in aCcOrdt wilh regulalions made undcr scclion 66 of thai Act. Our objcct1ve. are to obtain rcasonablc a55UTanc¥ Jbout wh¢thcr th¢ financial tements as a whole are frcc from matcrial rnisstatemenl, whcthcr duc to fraud or CJTor, and to iS5u¢ an &uditor's report that includ¢s our opinivn. Rca50nabl¢ a55uranLe Ts a high level ()r >Jsguranc< bul is not a guarantre ihal an audit conducl¢d in accordancc with ISA5 IUKI will &lw#ys deleel a maieri&l mIsatement whcn il exists. MiSatements can arise from fraud or error and are considered material if, itkdividually or in the aggregate. they could reasonably be expected to influence ihc economic dccisions of u5¢rs tsken on th¢ basis of thesc financial statements. Irr¢EularitiCs. including fraud. arc inslancc5 of non-cornpliarJc¢ ii'ith lows and regulalions. W¢ design proccdurc5 in linc with our responsibilitics. outlincd abovc. to dd¢ct rnatcrial mi5Statements in r¢specl of irregulaTlti¢s: in¢luding fTaud. The ¢xl¢nt to which our proc¢dures are capable of detecling irregularilj¢& in¢luding fraud is deiled b¢low: Based on our understanding of th¢ Charitv, we idenlified the principal risks of non-compliance with laws and regulations and considered ih¢ extenl to which nonrycompliance May have a mal¢rial effect on Ihe financial statements. We evaluated managcment potential Jnotivations and opportunities for fraudulent manipulalion of the financial statements. We concluded the principal risks w¢re relaled ¢0 managemeni ov¢rrid¥ of conirols. posiing iMapproprial¢ joumals and manag¢m¢nl bias in accounting for estimal¢s. Audit procedures perlormed M'¢r¢'.
Focus on Family Nurturing and Development Centre {A company limited by guAr*ntee) (8) Independent auditors, report to the directors of Focus on Family Nurturing and Development Centre (a com pany limited by guarantee) (continued) - discussions with management r¢garding consideration of known or suspected non-rompliances with laws and regulations and fraud and how th¢y ass¢ss, identify and respond to fraud risks wiihin ihe company - evaluativn of the effe¢liv¢n¢ss Df managen)¢nt's conlro15 d¢signed to prevenl and d¢i¢¢t any irr¢gulariti¢s testing of 5ignili¢anl monual journal entries and instances of manageffieDt overrid¢ 01.ntrol$ testing of as5umplions and judgements made in significant accounting estimai¢s wheiher in addressing ihe risk of fraud ihrough manag¢Jn¢nt ove]de of¢ontrol4 ihe approprialcncss of journal entries and.judg¢m¢nts used in making accounting estimate4 are indicative of potential bias and the need io ei'aluate the rdtionale of any significant Ironsaciions outside the norn)al course of busines5. Bccause of ih¢ inherent lirnitation5 of an audiL th¢r¢ is a risk ihat iv¢ will not d¢te¢t all irregularitics, in¢luding those leading io a m&teTial misstai¢ment in the financial staiements or nonacompliancc ivith r¢gulation. This risk increases th¢ mor¢ that ¢omplian¢¢ with a law or r¢gulation is remoi'¢d frorn th¢ evenis and tr2nsa¢tions r¢fl¢¢t¢d in the financial statemenis, as we N'ill be less likely to b¢come a.are of instanc¢s of non-compliance. Thf risk is also gr¢at¢T r¢garding irr¢gularilies o¢curring due to fraud rather than error. as fraud iniiolves intentional concealment, forgery. collusion, omission or misrepres¢ntation. As part of an audil in accordance with ISAS (UK), we exercise professional judgmcnt and maintain PTof¢55ional sccplici5m throughout Ihc audit. We a150-. Identify and assess ihe risks of material misslaiement of the financial slal¢m¢nls. M,hether duc to fraud or error, design and perforn) audif procedures resp(pnsive io ihose risk& and obtain audit evidence that is sufficient and appropriate to provid¢ a basis for our opinion. The risk of not d¢l¢cting a material missta(¢meni r¢sultiDg from fraud is higher than for one resulting from error, as fraud may involve ¢ollusion. forg¢J)', inienlional omissions. misr¢pr¢s¢nlations. or the overrid¢ of inlernal control. Obtain an understanding of internal control relevant lo the audit in order (o design audit procedures that are appropriate in the ciwumstan¢¢s. bul not for the purpose of expressing an opinion on ihe ¢ffe¢tiven¢&s of ihe charitable company's iniernal ¢ontrol. Evaluaie the approprialeness of accounling polici¢s us¢d and the r¢asonabl¢n¢ss of accounling estimat¢s and related disclosures made by the irusttes. Conclude on ihe appTopriaientss tsf the iruste¢s' us¢ tsf the going cnncem basis of accounting and. based on the audil evidence obtained. whether a material uncertainty exists related lo cvenls or conditions that may cast significant doubi on the charitable company s ability Io COTJlinue os a going concern. If we conclude that a material uncertainty exists. we are required to draw attention in our auditOT"s report lo the related disclosures in the financial 5tatemenls or, if such disclosures are inadequate, to modify our opinion. Our con¢lu5ions arc bas¢d OTt the audit ¢vid¢n¢¢ obiained up io the date of our audilor's r¢port. Howev¢r. futur¢ ¢v¢nls OT conditions may ¢aus¢ ih¢ ¢harilable company io ceas¢ lo ¢ontiDU¢ as o going conc¢rn. Evaluate the overall presentation, structure and content of the financial statement& in¢luding ihe disclosures, and whether the financial statements repr¢s¢nt ihc underlying tran5adions and ¢v¢nls in Ihanner t]iai acliieves fair presentalion. We ¢OTnmunicate with those charged wi(h goveman¢¢ regording, among other mailers, the planntd s¢ope and timing of Ihe audit and significant audil finding4 including any significant deficiencies in internal control that we identify during our audit.
Focus on Family Nurturing and Development Centre {A e•mp4ny limited by gu4r#nte¢) (9) Independent auditors, report to the directors of Focus on Family Nurturing and Development Centre (a company limited by guarantee) (Continued) Ust ofour report This report is made solely to the charitable company's trustees, as a body. in 2ccordanee with Part 4 of thc Charilics (Accounts and Reports) Regulalions (Northem Ireland) 2UI 5. Our audit work ha5 bccn und¢rtakcn so that we Inight state to the charitable company's members those matters we arc Tcquir¢d to state to thcm in an auditor s rcport and for no oihcr purpose. 'fo the fullest extent pern]itted by law. w¢ do not accept or assume responsibllity lo anyone other than the ¢haritable company and the charitablc company's trnstees as a body, for our audit work. for this r¢porL or for tl)e opinions hav formcd. John O'K0ne ISenioT Statutory Auditor) For and on b¢half of C D Diamond & Company Chartered Accountants and Statutory Auditors 46 Hill Street Belf85t BTI 2LB Dat¢.. 11./.i£./.Zo2r
Focus on Family Nurturing and Development Centre (A CompaY limittd by guarantee) (io) StatenJeDt of financial 2Ctivities (including summary income and expenditure account) for the period ended 31 March 2025 Unr¢slTi¢led Fw)ds Restricted Fun(ts Toial 2025 Total 2024 Note Ineorning resourtcs / income Incoming rc50urccs from generatcd funds 9.732 473.849 483.58 1 424.020 Adivities for 8¢ncrating fjjnds.. 12.974 12.974 20.528 FundraisinB Income 62 18 Total incomitig resowces 24,968 473J49 498JJ7 447.866 Rewurces expended Costs of generating fiulds 5270 330.898 336,168 281.125 Support Suvices l Edu¢ulion Gov¢mxnce eosts 5,458 135.668 3930 141.126 199.970 Total rtsources expended 11,898 4711,496 482J94 486525 tt Intomlllg 50rt¢S btfore IrawA$ftrs 13.070 3J53 16,423 138,659) Gtoss Transfer behveen fund5 Net ffjovernent in fund5 13,070 3J53 1&423 (38.659) Total Funds brought forward 9.707 26,5116 36,2J3 74072 Total funds tarried forward 22,777 29J59 36213 All incoming resources and resources expended and derived from continuing operations. The charitable compans, has no recognised gill* and losses other than th05¢ included in th¢ results abov¢. and therefor¢ no separate stat¢in¢nt oftotal recogni5ed gains 2nd losses has been pres¢nted. Th¢re is no material diffcrence bctween Ih< net miJv¢ment in fimiis and the fid5 carried forwaid for the ye8J and theiT tLiSluti¢al costs equivalents.
Focus on Family Nurturing and Development Centre {A CtsMpAY Ilmltsd by gujrntstee) (li} Balinee Sheet as at 31 Mgrch 2025 2025 2024 No Flxtd 55,119 21.085 C&th Èibllnk th inhaThJ 81. Yi21 J Cr•kntor5 Amollllts hllin¥thw within oney¢llr Net eryrY¢nt autts Tfjl 85uets Its1 ¢nrrellt IiAbUI Nt¢ •MEts 52 13 Funds Vn]rstricd ffiJnd5 21777 9.707 ReSd io ?6 5Ufi Tot•1 ts•d¥ Iil.i%k¥ and Th¢ tattmwLts onpay LO to J7were wrovtd by the b0d of dirt¢torsoTh ... 8xgned ortits b¢baJf by: RCampb¢ll Dir¢ct•r A Murphy Fo¢ts M FathltyN*rtukg4nd DEv¢hptheDt Cenlr¢ Rets¢tr¢d Number: M6J5398
Focus on Family Nurturing and Development Centre (A eompany limited by guarantee) (A2) Notes to the fingn¢io1 ststements for the period ended 31 March 2025 Prlnelpal polieies Gentr41 Informatlon gnd basi5 of Prepara0 Focus oll Fafftily NUffl1ng & Dcv¢loprnent Centre is a charilable company limii¢d by guargniee andnol having share capital and is re815t¢rtd lll Northem Irdand_ The address of the regiskred office is 8sven irj the ¢harity infoErn(ItiotL un pag¢ l ofthc5¢ fuiaDcJal 5tatcJnents. The company wag ¢slablIshed under a Mtmorandum of Association Htsich established the objects and powers of lh¢ d]aTitable company and is govemed under its Ani¢l¢s of Association. The chatitable company ¢onsiitt]tcs a public bcnefil eThtity as def]ned by FRS IO2. S14temellt olcompliance Th¢ financi&l %talemettts have been prepared on the going ¢onc¢m basi.4 under the historical cosi convcntion and aca)rdance wilh applicable accounting siandard5, Siem¢nt of R¢coTnmended Practice ISORPI '"Ac£ounling at Rtporting by Charities" applicablc to chariiies preparing thcir aceounts in accordanG¢ wilh the Financia] RepoTling Stad applicdble in the UK and Republic of Irtland IFRS 1021 Charities legislalion in NoTth¢rn Jrelan Cornp2nies Act 2Q06 and the UK Gen¢Tally A¢¢ept¢d Practi5 as it applies from l January 2015. Th¢ pnncipaj atCDuttling policies sd out below. Tbe charitabl¢ company adopted SORP {FRS 102) m the CUTrent year and an explanation of howtraD51tion lo SOII (FRS 102) lias affected the fjnancial st8tem¢nts is included in th¢ not¢s below. Going Conetrn These financial statements have be¢n PTcpared on a going concern basis. The Directors hai'e considered the level of funds held and thc cxpccl¢d level of it)¢om¢ and expenditure for the period of12 months from authorising the financial slat¢m¢nls and h¥s Concluded that the Charity wtll have adequat¢ resources to continuc in opcrational ¢xisl¢n¢e for the foresceable ture. C$h flow staiement The coiiipany qualifies as a small cornpany under the ienns of the Companies Act 2006. As a consequtnct It is exempt from the requirements to publish a cash flow stai¢m¢Thl. Tngiblt fixed assels gnd deprtciatlo Th¢ ¢osr of ¢angibl¢ fLYcd asscts 15 their purchuse cosL logeth¢r with &ny ineidetttal costs of ac4ttislti0. Dcpieciatioth is ¢al¢iilated so as to write off ihe Cost of tangible fixed asseis, less their cstimared r¢sidal vatiies. on a straight line basis over the expected use] economic lives ofthe assets concerned. Intoming resources All inLoming re50ufLES are includEd in th¢ Sl4temenl of Finaft¥ial Aclivilies when lh¢ tyhatity is leEally cJ]liil¢d io thc it)comc atul the Bmount can be qu&ntJfi¢dwtth re&soTJable accurac>'. Volulllry intomt I fundriising income Voluntary incoll and fundraising incoine is creth.lcd lo r¢v¢nll¢ on a reLrivable basi5. Grants Revcnue grants are credited io incoming T¢50urces on the earlier daic of when they are recciycd DT whcn th¢y ar¢ receivable. unless they relaie to a spe¢ifJed fvttJr¢ pcrRod. Granis for Ihe purpose of Capital expenth'turr are crediied to reslri¢t¢d in¢0Mll r¢sources when receivable. transfetted lo designated fi]nds on purthase of asset at)d then T¢l¢osed to 8eTher21 funds overthe related ass¢ts' usefijl ltt¢oming resourtes from chgrit4bl¢ otlivitie5. Income is included in thE Statement ofFinancial A¢tivities when received. Otbtr ineom¢ Oiher incom¢ and inv¢stment income is incluikd in full in the Sta¢em¢nt of Financial Aetivities wh¢n r¢eeived.
Focus on Family Nurturing and Development Centre {A ¢tsmpatty Itmited by guarantee) {13) Notes to the financial stxternents for Éhe period ended 31 March 2025 (Continued) Deferred intome Income from Cenain events has been def¢Jr¢d as th¢ c(Trncern¢d event5 will nol occur until after the year tlld. Acrru¢d intome Income from Certain events has b¢en ac¢nJ¢d as th¢ conccrned events OWLrred before the yew ¢))d. Resources eypended All expcndituie is accourtted for on an accrual basts and has b¢¢n ¢lassificd undcr headin85 that 8ggregal¢ all costs rclaicd to ihc catcgDry. Whcrc c04ts camot be diTectly attributsble to Particul heddings the}( havc bccn allocated to activities on abasis consistentwith the us¢ ofth¢ r¢sources. Staffcosts have been allocated lo yctiwlies on abasis of lime apportaonment o(g¢nergting voluDt8r)' Incomt Th¢s¢ Comprise $ts incurr¢d in gen¢Tattng Voluntary incorne on an accruals basis.
Focus on Family Nurturing and Development Centre (A company Itmited by guArantee) (14) Notes to the financial statern¢nls for the period ended 31 March 2025 (Continued) Ch•ritabl¢ •etivities Charitable expcnditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such adivili¢s and Ihose cosis tsf an indirect nature ne¢tssary' to supply th¢m. Support cosis are allDcated to their rclcvanl activity bascd on the income received. Value Added T*x Th¢ charity is not registered for VAT purposes, Ih¢r¢fore ¢xp¢ndilur¢ is shoMI gr05s of VAT. Governance Governance costs include those incurred in the governance of ils ass¢ts which is as50¢ialed with constitutional and ststutory requirements. Fund accounting The charity has various types of funds for wliich it is responsible and which require separate disclosuTe. A detinilion nl-(he larious iypes fund5 is as follows. Unrestricted funds Funds whith ar¢ ¢xp¢ndable al th¢ dis¢rdion of th¢ Charity in furth¢rance of its objectives. In addition to eryp¢ndilure on activities such funds may be held in order to finan¢e Capitai invesunent and working 8Pltal. Restric¢¢d funds R¢stri¢led funds are to be uscd for spe¢ified purposes as laid down by ihe donor. Expendilure which m¢ets th¢s¢ criteria 15 ¢harged to Ihe fund, log¢ih¢r with a fair 61110{10n of overhead5 and 511PPOrt cos1& 2. In1MIng Resour¢¢$ Unr¢styicl¢d Funds R¢slricl¢d Funds 2025 2024 Funder income 47 849 498 73 817 447 866
Focus on Family Nurturing and Development Centre (A Company limited by guarantee) {15) Notes to Ihe financial stalements for the period ¢nded 31 March 2025 (Continued) 3. C•v¢rnan¢e ¢ost$ Unrestricted Funds Restri¢t¢d Funds Total 2025 Total 2024 Professional fees 3.930 5.100 5.430 Net incoming resources for the year 2025 2024 This is stated after charging Slaff costs (nol¢ 6) Fe¢s payable lo ¢h¢ company'"s aiidilor 262,040 5,100 253.211 5.430 Dcprcciation of tallgibl¢ tix¢d assets- owmed assets Op¢rating lease payments S. Directors. emolument$ Nonc of ihc dir¢clors rcccivcd any emoluments or any reimburscmcnt of expenses during thc ycar (2024 £nill. 6. Employee information 2025 2024 Wages and salaries So¢ial s¢curit)' costs Pension Costs R¢dundancy Costs 245.039 13,271 3,730 238,319 10.947 3.945 262,040 259.980 Number of employees The averdge miinthly number of ptrsons employed by th¢ charitable COTnpany (excludin¥ director5) during the y¢ar was 1412024-15 1 Employ¢es falling in emolument bands oi'er £60.000 arc nil (2024 nil).
Focus on Family Nurturing and Development Centre IA £ompaDy limited by guarantee) (16) Note5 to the financial statements for Ihc period ended 31 Marth 2025 (Continued) 7. TaxatiOD Thc charity is a registered Charity. and as such is entitled to certain lax ex¢mptions on in¥ome and profils from invc5tments, xnd su1seS on trading acliyilics carried oul in thc furthcrancc of the charity's primary objectives. if thc5e prolitq 2nd s]UseS are appli¢d solely foT chaTitablc puryoses. The charity 1$ not register¢d for VAT and. a¢¢ordingly.- all th¢ir ¢xp¢nditure is inclusiv¢ of any VAT incurred. 8. Debtors 2025 2024 Prepallertis and a¢enicd income 55,119 21,085 9. Creditor$ . arnounts f*lling due within one year 2025 2024 Aeeruals and deferr¢d income 28,931 10. Restricted fund5 Balance at 31 March 2025 Balanc¢ Ai l April 2024 Movtm¢nt in fimds Outgoing Incoming Suppori Servlees I Edueition Awareness Surestart Dfc (Nurturing) Dfc {8DEP} Dlr IPlay Area R¢generationl Naiional LuLlery Fund Causcway Coast & Glens BL 154.876 167.121 90,688 18.314 31.723 (154.8761 (167.1211 1 90,688) 1 18,3141 133.7701 1 5.7271 26.506 24.459 5.400 26.506 473,849 (470,4961 29I59
Focus on Family Nurturing and Development Centre (A ¢ompny limited by guarntee) (17) Notes to Ihe financial stotements for the period ended 31 Mar¢h 2025 (Continued) SureStarÉ- provision of local childcare services Dfc INurturing)- provide iniegratcd nurluring aaivities Dfc (SDEPI- skills centre based a¢liviti¢s and programn1¢5 DfC- Play Area Reg¢neration National Lollery Fund- Aspire Social EnteJprise Causcway Coast & Glens borough Council- Hardship Granl, Community. Festival Fund, Community Development Support Grant I l. Li*bility of members Focu8 on FaTnily Nurturing and Dcvelopme]]t C¢nlrc is a company limit¢d by guarantcc and docs not liav¢ a share capital. It is governed hy J Mcmorandum and Articlcs of Associalion and th¢ liability of membErs is limited to an amout]I not exceeding £1. 12. Ultimate eontrollig party Thcrc is no ultimat¢ controlling parry.