COMPANY REGISTRATION NUMBER: N1030087
CHARITY REGISTRATION NUMBER: NIC103613
Parenting for Nl Limited
Operating as Parenting Nl
Company Limited by Guarantee
Financial Statements
31 March 2023
Finegan Gibson Ltd
Chartered accountants & statutory auditor
Causeway Tower
g James Street South
Belfast
BT2 8DN

Parenting for Nl Limited
Operating as Parenting Nl
Company Limited by Guarantee
Financial Statements
Year ended 31 March 2023
Page
Trustees. annual report (incorporating the director's report)
Independent auditor's report to the members
11
Statement of financial activits'es (including income and
expenditure account)
17
ststement of financial position
18
Statement of cash flows
19
Notes to the financial statements
20

Parenting for Nl Limited
Operating as Parenting Nl
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report)
Year ended 31 March 2023
The trustees, who are also the directors for the purposes of company law, present their report and the
financial statements of the charity for the year ended 31 March 2023.
Reference and administrative details
Registered charity name
Parenting for Nl Limited
Charity registration number
NIC103613
Company registration number N1030087
Principal office and registered 39a First Floor
office
Unit 3
Stockmans Way
Belfast
BT9 7ET
Northem Ireland
The trustees
Suzanne Dunne (Chairperson)
Marc Magill (Honorary Treasurer)
Kathleen Gillespie
Judith Hill
Elizabeth Kavanagh
Breige Napier
Lisa Nugent
Dr Liam O'Hare
Sarah Sellars
Paul Taylor
John Wallace
Company secretary
Charlene Brooks
Auditor
Finegan Gibson Ltd
Chartered accountants & statutory auditor
Causeway Tower
9 James Street South
Belfast
BT2 8DN
Bankers
Ulster Bank Ltd
11-16 Donegall Square East
Belfast
BT15UB

Parenting for Nl Limited
Operating as Parenting Nl
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 March 2023
Structure, governance and management
Company Structure
Parents Advice Centre changed its name to Parenting For Nl Ltd, (operating as Parenting Nll. on 19th
August 2012. It is a company limited by guarantee incorporated on 20th October 1995 (Registered No
NI 30087) and as such does not have share capital. The company is registered wlh the Charities
Commission Nl (number NIC 103613) and with HM Revenue and Cusloms as a charitable body for
taxation purposes (HM Revenue & Customs Charity No XR93772). The goveming instruments are the
Memorandum and Articles of Association. which state the objects of the company and detail the rules
by which it will operate. The address of the company's registered office. which is also ils principal
address.
Organlsatlonal Structure and Govemance
The Trustees are responsible for the strategic direction of the organisation. The Trustees are led by
Ihe Chairperson, wilh the Honorary Treasurer, and the Company Secretary {Chief Executive) making
up the other Board Office bearers. The Board meets at least four times a year and receives dashboard
reports from the Chief Executive and the Senior Management Team on all the areas of work,
highlighting the progress of targets against the operational plans. This in tum provides the Trustees
information on the progress of the Strategic Plan.
The Board is supported by the Finance Sub Committee. which meets prior to each Board meeting and
is chaired by the Honorary Treasurer. This committee is made up of Ihe Chief Executive. the Chair,
the Honorary Treasurer, a Trustee and the Director of Income Generation and Operations. The
Finance Sub Committee reports to the Board of Trustees. Operational responsibility for implementing
the Strategic Plan is delegated to the Chief Executive. Support, supervision and appraisal systems are
in place to ensure Parenting Nl targets are met and quality Standards adhered to. Regular reviews of
policies and procedures are carried out to ensure compliance with legislation and good practice.
Recruitment and Appointment of Board of Trustees
Members of the Board are selected for their skills and knowledge of issues relating to management of
the work of the organisation. A skills audil is carried out annually to guide the selection of appropriate
Trustees. The Board is currently represented by professional expertise in the areas of Strategic
Planning, Child Protection. Child Development. Human Resources. Law, Business Marketing and
Financial Management. In seeking new members, Trustees consider the skills mix and try to identify
new members to fill the gaps. It is felt that the current Trustees reflect the range of experience and
knowledge, which is required for good governance of the organisation.
Induction of Board of Trustees
Induction Iraining is arranged annually for new Trustees. As part of Ihe induction they receive a
comprehensive set of information about the organisation to ensure they are fully aware of the services
and the functioning of the organisation.
Governance
The Board of Trustees is operating wthin good govemance practice. The bi-annual training on
governance. facilitated by Northern Ireland Council for Voluntary Action {NICVA) was carried out in
2022.

Parenting for Nl Limited
Operating as Parenting Nl
Company Limited by Guarantee
Trustees. Annual Report {Incorporating the Director's Report) (Continued)
Year ended 31 March 2023
Structure, governance and management (eontlnued)
Risk Management
The Board of Trustees is responsible for assessing the risks to which the Charity might be exposed.
The Chief Executive has responsibility to ensure that the prO￿dureS to mitigate risk are followed, and
to report on Risk Management to the Board. The Senior Management Team and the Trustees review
the Risk Management Register ￿lce a year with any other risk factors being brought lo the attention
of the Finance Sub Committee at their quartedy meetings which is subsequently reported to the Board
of Trustees via the dashboard. Risks are considered under the areas of External Factors,
Management Expectations and Internal Events. Within the assessment. procedures are identified to
mitigate against the risks that may be identified.
Related parties and co-operation with other oryanisations
None of our Trustees receive remuneration or other benefit from their work with the charity. Staff and
Trustees may not, without the prior express consent of the Chief Executive. engage in any business.
employment or activity {paid or unpaid) which is similar to or in conflict with the interests of Parenting
Nl. For Board and staff members any conflict of interest is required to be declared at the time of their
recruitment and a declaration signed. At every Board Meeting, Trustees are required to confimi Ihere
is no conflict of interest. Staff are required to confirm the same at supervision meetings.. In the current
year a research consultancy company, a subsidiary of an academic institute, was commissioned to
update a small bespoke research engagement for Parenting Nl following the initial Randomised
Control Trial carried out by the academic inslitute 12 years previously. One of Parenting N I's current
Trustee5 is a Director of the research consultancy company. This Trustee is overseeing the work on a
a pro bono basis, with two other members of the consultancy company receiving remuneration for the
work, as agreed in a contract of work. Following detailed consultation with the Finance Sub
Committee, the Chief Executive awarded this work on a single tender basis as. due to the bespoke
nature of the research engagement, this consultancy company was best placed to follow up on the
previously established research engagement measures.
Pay policy for senior staff
The Board of Trustees give of their time freely and none of them received remuneration in the year.
Senior staff pay is calculated using NJC pay scales. Inflationary increase, if applicable. is added at the
start of October each year. Salary scales are reviewed annually and any increases are subject to
experience and performance as assessed during appraisal and are approved by the Board of
Trustees. The increase, if applicable, is one point within the same band and is effective from 1st April.
Band increases require a change in job description.

Parenting for Nl Limited
Operating as Parenting Nl
Company Limited by Guarantee
Trustees. Annual Report {Incorporating the Director's Report) (continuedl
Year ended 31 March 2023
Objectives and activities
Objectives..
The Charity's purposes, as sel out in the objects contained in the Memorandum and Articles of
Association, are "to advance education for parents and to promote the physical, emotional and mental
health of children by developing and offering programmes of assistance."
Parenting Nl firmly believes that the best and m05t effective way to support children is by supporting
those who parent them.
Wision..
Our vision is of a society where parenting is valued. parents. voices are heard and where every family
is given the support they need.
Mission."
Parenling Nl work with and for parents and families. Our mission is to ensure parents have access to
timely support and information to guide them through their parenkn'ng joumey.
Values."
Through our values, we reflect an organisation that can be relied upon in all respects, and one we can
be proud to work for. These values help build our common culture and guide us in all our deGisions.
Professional - We will work together as a team to apply principles of excellence,
compassion, communication and accountability, and by working together with other
professionals aim to achieve optimal support for all parents.
Accessible - We will strive to deliver responsive and accessible parenting support and
services across the region.
Respecrful - We will show consideration for one another and recognise and respect each
other's differences.
Equality - We will ensure all parents have an equal right to access our support and
seNices.
Needs Led- Every parent has the right to a voice. We wll listen to what parents need and
develop services to meet those needs.
Trushvorthy- We will be open and honest in everything we do.

Parenting for Nl Limited
Operating as Parenting Nl
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 March 2023
Objectives and activities (continued)
How Activities Deliver Public Benefit
Parenting Nl delivers practical guidance and educational support to parents across Northem Ireland.
We develop and deliver supports and services to parents. carers and practitioners in response to Iheir
needs and the family situations which are being presented and which have become more complex.
Parenting Nl work collaboratively by developing close partnership arrangements with a number of
organisalions. such as our work wth Tinylife. The purpose of these partnerships is to facilitate easier
access to services for families and is a more efficient way to work.
Overall, the activities of the organisation have the purpose of supporting parents. which not only has
the benefit of helping parents in their parenting role but also improves outcomes for children.
Achievements and performance
Focus of our Work
Since the organisation's inception in 1979, the main focus of Parenting Nl has continued to be
listening to and SUPF)Orting parents and families across Northern Ireland In 2022123 this was achieved
through the delivery of a diverse range of innovative services and supports,. specifically designed in
response to local parents and families, needs. We also continued to develop our policy and research
streams of WOTk and were directly involved in carying out numerous studies and consultations with
parents.
Parenting Nl implemented its tried and tested range of effective. innovative methods delivering
services and supports as well as continually developing new methods to rnaximise impact regarding
parental participation. Particularly given our experience of the Covid-19 pandemic. Parenting Nl
demonstrated innovation, flexibility and adaptability to ensure engagement continued to be meaningful
by not only meeting but exceeding targets across all areas.
Parenting Nl remain committed to supporting all parents and ensuring that their voices are heard
whenever decisions are made that will affect them. We, throughout the year, continued to deliver a
range of high qualily support and services to meet parents. needs.
This year, as with 2021122. was exceptional particularly given the implications of the pandemic. In
addition. our Parent Mental Health, Wellbeing and Cost of Living Survey identified that local parents
were struggling with the rising cost of living and that their mental health and wellbeing were affected.
Parents and families arguably need more support than ever. and therefore there were increasing
pressures on all services and supports. A number of funders continued short lem funding
opportunities given the situation, which Parenting Nl was able to avail of. This helped sustain the work
of Ihe charity in the short term, however significant financial pressures remain looking to 2023124 and
subsequent years.?

Parenting for Nl Limited
Operating as Parenting Nl
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report) {contlnu8d)
Year ended 31 March 2023
Achievements and performance (continued)
Parenting Nl focused on a number of key areas of work to support parents in their parenting role. In
2022-23 the activities delivered include..
1. Parenting Nl Infomiation and Support Line Service - offering telephone, email,
webchat support and information
2. Parenting Programmes and Workshops
3. Dads Project
4. Home Wisiting - Family Support
5. Parent Employee Wellbeing
6. Research and Policy including briefing papers and facilitation of relevant round
table events
7. Parental Engagement/Consultations
In addition to direGI services listed above. Parenting Nl consulted with parents lo ensure
they had a say on issues important to them and their family. Feedback was used to
influence government policy, planning and service delivery.
8. OCN Level 4 W0￿1n9 with Parents
9. 9. Practitioner Training w0￿shopS and seminars
Parenting Nl offered a range of training to enhance the knowledge and skills of those
working with parents and families. including Train the Trainer training programmes, as
well as accredited training with Ihe OCN Level 4 Certificate in Working with Parents.
Parenting Nl also ran a range of communications activities throughout the year to reduce
the stigma for parents seeking support and to highlight services available. Parenting
Week was celebrated and promoted from Monday 17th to Friday 21st October 2022,
attracting a large audience of parents, practitioners and organisations.

Parenting for Nl Limited
Operating as Parenting Nl
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 March 2023
Financial review
Internal Financial Control
Internal financial controls are in place to ensure Tnjstees meet Iheir legal duties to safeguard the
charity's assets. administer the charity's finances and assets in a way that identifies and manages risk
and ensures the quality of financial reporting, by keeping adequate accounting records and preparing
timely and relevant financial information.
Internal control systems and accounting procedures are documented in the Financial Policy.
Systems and procedures are constanlly monitored. refined and updated as necessary in line with
legislation and best practice.
Review of Financial Position
The Statement of Financial Activities I"SOFA") focuses on showing the total incoming resources, both
revenue and capital. which have been fflade available lo the company during the year and the ways in
which those resources have been utilised, whether as direct charitable expenditure in carrying out and
supporting the company's projects and activities or in the managemenl and administration of the
organisation itself. The SOFA also outlines those incoming resources for the year received from
sources which place restrictions on the way in which the company can use funds, and the level of
incoming resources that can be used by the company without restriction, within the company's
charitable objects.
Parenting Nl has ended the yearwith a surplus.
During the year regular budget meetings were held with the Chief Executive and the Directors
enabling us to Closely monitor spend in our various area5 of work against budgets and react in a timely
fashion. There was no capital expenditure without specific funding and staff were diligent in making
cutbacks and savings whenever and wherever possible. This scrutiny and control of costs has helped
to enable us to achieve a very positive result while still operating in a climale of the ongoing funding
cutbacks.
During the year the Finance Sub Committee met regularty to examine all matters of financial
implications for the organisation. The Committee ensures that Finance Policy is kept updated by
continuing to make refinements in line with good practice and legislation. The Committee is made up
of the Chair of the Board of Tnjstees, the Chief Executive, Ihe Honorary Treasurer. the Director of
Income Generation and Operations, and a trustee with significant experience in financial
management. The Finance Sub Committee reports to the Board of Trustees through the Treasurer.
Thanks are due to our various funders for their continued support which allows the organisation lo
provide a range of parenting services across Northem Ireland. The organisats'on is committed to
ensure all funds are correctly applied to maximise benefits.
Details of the surplus for the year are set out in the Statement of Financial Activities on page 18 and in
the re131ed notes.

Parenting for Nl Limited
Operating as Parenting Nl
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Directorfs Report) (Continued)
Year ended 31 March 2023
Financial review (continued)
Review of Policies
Reseryes Policy
Reserves are needed to bridge Ihe gap be￿een the spending and receiving of income and lo cover
unplanned expenditure and loss or reduction in funding. The Board of Trustees has examined the
charity's requirement for reserves in light of the main risks to the organisation. It has established a
policy whereby the unrestricted funds not committed or invested in tangible fixed assets ('the free
reserves'} held by the charity should be sufficient to allow for a period of deficit if the future financial
climate results in this situation, and also cover four to eight monlhs of resources expended i.e.
salaries. related redundancies, and all other expenditure to which we are committed. We have
calculated the figure to be between £229.213 and £458,426., based off projected expenditure for
2023124. At this level. the Board feels that they would be able to continue the currenl activities of the
charity in the event of a significant drop in funding and fund financial commitments to staff in extreme
circumstances. Initially we would obviously consider how lost funding would be replaced or activities
changed. Free reserves have increased by £1,403 during the year and amount to £420,693 and
therefore within Ihe target level of the policy.
Investment Policy
Where funding is received in advance of the expenditure period it will be invested in a bank deposit
account. We will endeavour to seek the best interest rate available. Liquidity requirements are
considered before committing funds to short temi deposits of between three and nine months.
Adequate funds are kept on instant access deposit to maintain cash flow. To minimise the risk of
having more than £85,000 in any one bank, we have funds in a 12-month fixed rale savings account
from our own bank. Any further funds are held in a 90-day notice account with a different bank. This is
in line with Board policy which endeavours to ensure that our funds are protected according to FSCS
guarantee.
Funding Sources
The task of fundraising is particularly challenging in the current economic climate and we know that
many potential donors are being considerably more cautious agreeing donations I funding. However,
building sustainability through fundraising is vital for Parenting Nl.
Current and future funding has been a challenge and focus for the Board of Trustees. Valuable
funding continues to come from the Department of Health, Big Lottery and Charitable Tnjsts, all of
which is crucial to the work of Parenting Nl and is much appreciated by the Board of Trustees.
Plans for future periods
Parenting Nl plan to continue to review systems and processes to ensure that Ihey are able to meet
their objectives effectively and efficiently. During 2022 Parenting Nl completed of review of the
strategic plan, considering its Vision, Mission and Values - ensuring we continue to be relevant and
meet the needs of parents and families from across Nl. In 2023-2024, Parenting Nl aim to complete a
brand refresh including the launch of a new and innovative website, taking advantage of technological
developments.

Parenting for Nl Limited
Operating as Parenting Nl
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (¢ontinu•d)
Year ended 31 March 2023
Funds held as Custodian trustee
There were no funds held as custodian trustee on behalf of others.
Trustees. responsibilities statement
The trustees. who are also directors for the purposes of company law, are responsible for preparing
the trustees, report and the financial statements in accordance with applicable law and United
Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the charity trustees to prepare financial statements for each year which give a
true and fair wew of the state of affairs of the charitable company and the incoming resources and
applicalion of resources, including the income and expenditure, for that period.
In preparing these financial statements, the trustees are required to-.
select suitable aGGounting policies and then apply them consistently.,
observe the methods and principles in the applicable Charities SORP.
make judgments and accounting estimates that are reasonable and prudent:
prepare the financial statements on the going concern basis unless it is inappropriate to presume
that the charity will continue in business.
The Iruslees are responsible for keeping adequate accounting records that are sufficient to show and
explain the charity's transactions and disclose with reasonable accuracy at any time the financial
position of the charity and enable them to ensure that the financial statements comply with the
Companies Act 2006. They are also responsible for safeguarding the assets of the charity and henGe
for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Auditor
Each of the persons who is a trustee al the date of approval of this report confinns that:
so far as they are aware. there is no relevant audit information of which the charity's auditor is
unaware., and
they have taken all steps that they ought to have taken as a trustee to make themselves aware of
any relevant audit infomialion and to establish that the charity's auditor is aware of that
information.
Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled lo
the small companies exemption.

Parenting for Nl Limited
Operating as Parenting Nl
Company Limited by Guarantee
Trustees. Annual Report {Incorporating the Director's Report) (continued)
Year ended 31 March 2023
The trustees, annual report was approved on 13 September 2023 and signed on behalf of the board of
trustees by:
Suzanne Dunne (Chairperson)
Trustee
10

Parenting for Nl Limited
Operating as Parenting Nl
Company Limited by Guarantee
Independent Auditor's Report to the Members of Parenting for Nl Limited
Year ended 31 March 2023
Opinion
We have audited the financial statements of Parenting for Nl Limited (the 'charity') for the year ended
31 March 2023 which comprise the statement of financial activities (including income and expendilure
account). statement of financial position. statement of cash flows and the related notes, including a
summary of significant accounting policies. The financial reporting framework that has been applied in
their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The
Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally
Accepted Accounting Practice).
In our opinion the financial statements..
give a true and fair view of the state of the charity's affairs as at 31 March 2023 and of its
incoming resources and application of resources, including its income and expenditure, for the
year then ended.,
have been property prepared in accordance with United Kingdom Generally Accepted
Accounting Practice.
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with Intemalional Standards on Auditin9 (UK) (ISAS (UKI) and
applicable law. Our responsibilities under those slandards are further described in the audilor's
responsibilities for the audit of the financial statements section of our report. We are independent of
the charity in accordance with the ethical requirements that are relevant to our audit of the financial
statements in the UK. including the FRC'S Ethical Standard, and we have fulfilled our other ethical
responsibilities in accordance with these requirements. We believe Ihat the audit evidence we have
oblained is sufficient and approprtate lo provide a basis for our opinion.
Conclusions relating to going ¢on¢em
In auditing the financial statements. we have concluded thal the trustees. use of the going concem
basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have perfomied, we have not identified any malerial uncertainties relating to
events or conditions that. individually or collectively, may cast significanl doubt on the charity's ability
to continue a5 a going concem for a period of at least ￿e1ve months from when the financial
statements are authorised for issue.
Our responsibilities and Ihe responsibilities of the trustees wth respect to going concem are described
in the relevant sections of this report.
11

Parenting for Nl Limited
Operating as Parenting Nl
Company Limited by Guarantee
Independent Auditor's Report to the Members of Parenting for Nl Limited
(continued)
Year ended 31 March 2023
Other information
The other infomiation comprises the information included in the annual report, other than the financial
statements and our auditor's report thereon. The trustees are responsible for the other infomation.
Our opinion on the financial statements does not cover the other infomiation and. except to the extent
otherwise explicitly stated in our report, we do not express any fomi of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other
information and. in doing so. consider whether the other information is materially inconsistenl wtlh the
financial statements or our knowledge obtained in the audit or otherwise appears to be materially
misstated. If we identify such material inconsistencies or apparent material misstatements, we are
required to determine whether there is a material misstatement in the financial statements or a
material misstatement of the olher information. If, based on the work we have perfomied, we conclude
that there is a material misstatement of this other information. we are required to report that fact.
We have nothing to ￿port in this regard.
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
the infomiation given in the trustees. report for the financial year for which the financial
statements are prepared is consislent with the financial statements.. and
the Irustees, report has been prepa￿d in accordance wilh applicable legal requirements.
Matters on which we are required to report by exception
In Ihe light of the knowledge and understanding of the charity and its environment obtained in the
course of the audit, we have not identified material misstatements in the trustees, report.
We have nothing to report in respect of the following matters in relation to which the Companies Act
2006 requires us to report to you if, in our opinion=
adequate accounting records have not been kept, or retums adequate for our audit have not
been received from branches not visited by us- or
the financial statements are not in agreement with the accounting records and retums,. or
certain disclosures of trustees, remuneration specified by law are not made., or
we have not received all the information and explanations we require for our audit., or
the trustees were not entitled to prepare the financial statements in accordance with the Small
companies regime and take advantage of the small companies, exemptions in preparing the
directors, report and from the requirement to prepare a strategic report.
12

Parenting for Nl Limited
Operating as Parenting Nl
Company Limited by Guarantee
Independent Auditor's Report to the Members of Parenting for Nl Limited
(Gontinued)
Year ended 31 March 2023
Responsibilities of trustees
As explained more fully in the trustees. responsibilities statement. the trustees {who are also the
directors for the purposes of company law) are responsible for the preparation of the financial
slatements and for being satisfied that they give a true and fair view, and for such internal control as
the trustees determine is necessary to enable the preparation of financial statements that are free
from material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charity's ability to
continue as a going concern, disclosing, as applicable, matters related to going concern and using the
going concem basis of accounting unless the trustees either intend to liquidate the charity or to cease
operations, or have no realistic altemative but to do so.
13

Parenting for Nl Limited
Operating as Parenting Nl
Company Limited by Guarantee
Independent Auditor's Report to the Members of Parenting for Nl Limited
(continuèd)
Year ended 31 March 2023
Auditorfs responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole
are free from material misstatement. whether due to fraud or error. and lo issue an auditor's report that
includes our opinion. Reasonable assurance is a high level of assurance. but is not a guarantee that
an audit conducted in accordance with ISAS {UK) will always detect a material misstatement when it
exists. Misstatements can arise from fraud or error and are considered material if, individually or in the
aggregate, they could reasonably be expected to influence the economic decisions of users taken on
the basis of these financial statements.
Irregularities, including fraud. are instances of non-compliance with laws and regulations. We design
procedures in line with our responsibilities, outlined above, to detect material misstatements in respect
of irregularities, including fraud. The extent to which our procedures are capable of detecting
irregularities, including fraud is detailed below=
In identifying and assessing risks of material misstatement in respect of irregularities. including fraud
and non-compliance with laws and regulations. we considered the following..
the nature of the industry and sector, control environment and business perfomiance including the
design of the remuneration policies. key drivers for directors. remuneration, bonus levels and
performance targets.,
results of our enquiries of management about their own identification and assessment of the risks
of irregularities.,
any matters we identified having obtained and reviewed documentation of their policies and
procedures relating to=
identifying. evaluating and complying with laws and regulations and whether management
were aware of any instances of non-compliance,.
detecting and responding to the risks of fraud and whether management have knowledge of
any actual. suspected or alleged fraud:
the intemal controls established to mitigate risks of fraud or non-compliance with laws and
regulations.
the matters discussed among the audit engagement team including significant component audit
teams and relevant internal specialists. including tax and valualions specialists regarding how and
where fraud might occur in the financial statements and any potential indicators of fraud.
As a result of Ihese procedures, we considered the opportunities and incentives that may exist within
the organisation for fraud and identified Ihe greatest potential for fraud. In common with all audits
under ISAS (UK), we are also required to perform specific procedures to respond to the risk of
management override.
We also oblained an understanding of the legal and regulatory frameworks in operation, focusing on
provisions of those laws and regulations that had a direct effect on the determination of material
amounts and disclosures in the financial statements. The key laws and regulations we considered in
this context included ongoing compliance wth the UK Companies Act and tax legislation.
In addition, we considered provisions of other laws and regulations that do not have a direct effect on
the financial statements but compliance with which may be fundamental for their ability to operate or to
avoid a material penalty.
14

Parenting for Nl Limited
Operating as Parenting Nl
Company Limited by Guarantee
Independent Auditor's Report to the Members of Parenting for Nl Limited
(continued)
Year ended 31 March 2023
As part of an audit in accordance with ISAS (UK). we exercise professional judgment and maintain
professional s￿ptiCIsM throughout the audit. We also=
Identify and assess the risks of material misstatement of the financial statements, whether due to
fraud or error, design and perfomi audit procedures responsive to those risks, and obtain audit
evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not
detecting a material misstatement resulting from fraud is higher than for one resulting from error,
as fraud may involve collusion, forgery. intentional omissions, misrepresentations, or the override
of internal control.
Obtain an understanding of intemal control relevant to the audit in order to design audit
procedures that are appropriate in the circumstances. but not for the purpose of expressing an
opinion on the effectiveness of the intemal control.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting
estimates and related disclosures made by the trustees.
Conclude on the appropriateness of the trustees. use of the going concern basis of accounting
and, based on the audil evidence obtained, whether a material uncertainty exists related to
events or condib'ons that may cast significant doubt on the charity's ability to continue as a going
concem. If we Gonclude that a material uncertainty exists, we are required to draw attention in
our auditor's report to the related disclosures in the financial statements or, if such disclosures
are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained
up to the date of our auditor's report. However. future events or conditions may cause the charity
to cease to continue as a going concem.
Evaluate the overall presentation, structure and Gontent of the financial statements, including the
disclosures, and whether the financial statements represent the underlying transactions and
events in a manner that achieves fair presentation.
15

Parenting for Nl Limited
Operating as Parenting Nl
Company Limited by Guarantee
Independent Auditor's Report to the Members of Parenting for Nl Limited
(continued)
Year ended 31 March 2023
We communicate with those charged with governance regarding, among other matters, the planned
scope and timing of the audit and significant audit findings. including any significant deficiencies in
internal control that we identify during our audit.
Use of our report
This report is made solely to the charity's members. as a body. in accordance with Chapter 3 of Part
16 of the Companies Acl 2006. Our audit work has been undertaken so that we might state to the
charity's members those matters we are required to state to them in an auditor's report and for no
other purpose. To the fullest extent pemiitted by law, we do not accept or assume responsibility to
anyone other than the charity and the charity's members as a body, for our audit work. for this report,
or for the opinions we have fomied.
Conor Dolan FCA (Senior Statutory Auditor)
For and on behalf of
Finegan Gibson Ltd
Chartered accountants & statutory auditor
Causeway Tower
9 James Street South
Belfast
BT2 8DN
13 September 2023
16

Parenting for Nl Limited
Operating as Parenting Nl
Company Limited by Guarantee
Statement of Financial Activities
(including income and expenditure account)
Year ended 31 March 2023
2023
Restricted
funds Total funds Total funds
2022
Unrestricted
funds
Note
Income and endowments
Donations and legaGies
Charitable activities
Other trading activities
Investment income
3.565
105.630
71.351
2,044
3.565
621,g54
71,351
2.044
2,663
556,294
58.835
616
516,324
Total income
182.590
516,324
698,914
618,408
Expenditure
Expenditure on charitable activities
Total expenditure
171.213
493,681
664,894
612,435
171,213
493,681
664.894
612,435
Net losses on investments
11
(1,242)
(1.242}
Net income
10.135
22.643
32.778
5,973
Transfers between funds
(9.123)
9,123
Net movement in funds
1.012
31,766
32.778
5,973
Reconciliation of funds
Total funds brought forward
Total funds carried forward
440.698
19,825
460,523
454,550
441.710
51,591
493.301
460.523
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The notes on pages 20 to 35 fomi part of these financial statements.
17

Parenting for Nl Limited
Operating as Parenting Nl
Company Limited by Guarantee
Statement of Financial Position
31 March 2023
2023
2022
Note
Fixed assets
Tangible fixed assets
Investments
16
17
1,033
33,218
1,408
34,460
34.251
35,868
Current assets
Debtors
Cash at bank and in hand
18
93.857
411,462
76,584
452.160
505,319
528,744
Creditors: amounts falling due within one year
Net current assets
19
46,269
104,089
459,050
424.655
Total assets less Current liabilities
493,301
460,523
Net assets
493,301
460,523
Funds of the charity
Restricted funds
Unrestricted funds
51,723
441.578
19,825
440.698
Total charity funds
493.301
460,523
These financial statements have been prepared in accordance with the provisions applicable to
companies subject to the small ¢ornpanies' regime.
These financial statements were approved by the board of trustees and authorised for issue on 13
September 2023, and are signed on behalf of the board by..
Suzanne Dunne (Chairperson)
Trustee
Marc Magill (Honorary Treasurer)
Trustee
The notes on pages 20 to 35 forrn part of these financial statements.
18

Parenting for Nl Limited
Operating as Parenting Nl
Company Limited by Guarantee
Statement of Cash Flows
Year ended 31 March 2023
2023
2022
Cash flows from operating activities
Net income
32,778
5,973
Adjustments for..
Depreciation of tangible fixed assets
Net losses on investments
Dividends, interest and rents from investments
Other interest receivable and similar income
Interest payable and similar charges
Accrued expensesl(income)
375
1,242
500
(5551
(61)
870
(1,580)
(2,044)
366
831
Changes in..
Trade and other debtors
Trade and other creditors
(18,273)
(57.651)
(42,376)
140,056)
46,973
Cash generated from operations
12,064
Interest paid
Interest received
(366)
2,044
{870)
61
Net cash (used in)lfrom operating activities
(40,698}
11,255
Net (decreasellincrease in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year
{40,698)
452,160
11.255
440.905
411,462
452,160
The notes on pages 20 to 35 form part of these financial statements.
19

Parenting for Nl Limited
Operating as Parenting Nl
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 31 March 2023
General information
The charity is a public benefit entity and a private company limited by guarantee, registered in
Northern Ireland and a registered charity in Northern Ireland. The address of the registered office
is 39a First Floor, Unit 3. Stockmans Way. Belfast. BT9 7ET, Northem Ireland.
Statement of compliance
These financial slatemenls have been prepared in compliance with FRS 102. 'The Financial
Reporting Standard applicable in the UK and Ihe Republic of Ireland,, the Statement of
Recommended Practice applicable to charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) (Charities
SORP (FRS 102)) and the Companies Act 2006.
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the
revaluation of certain financial assets and liabilities and investment properties measured at fair
value through income or expendilure.
The financial slatements are prepared in sterling, which is the functional currency of the entity.
Going con¢em
There are no material uncertainties about the charity's ability to continue.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements,
estimates and assumptions that affecl the amounts reported. These eslimates and judgements
are continually reviewed and are based on experience and other factors, including expectations
of future events that are believed to be reasonable under the circumstances.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of Ihe
charity's purposes.
Designated funds are unrestricted funds eamiarked by the trustees for particular future project or
commitment.
Restricted funds are subjected to restriclions on their expenditure declared by the donor or
through the terms of an appeal, and fall into one of two sub-classes.. restricted income funds or
endowment funds.
20

Parenting for Nl Limited
Operating as Parenting Nl
Company Limited by Guarantee
Notes to the Financial Statements (¢ontinued)
Year ended 31 March 2023
A¢¢ountlng policies (continued)
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has
passed to the charity.. it is probable that the economic benefits associated with the transaction
will flow to Ihe charity and the amount can be reliably measured. The following specific policies
are applied to particular categories of income:
income from donations or grants is recognised when there is evidence of entitlement to the
gift, receipt is probable and its amount can be measured reliably.
legacy income is recognised when receipt is probable and entitlement is established.
income from donated goods is measured at the fair value of the goods unless this is
impractical to measure reliably. in which case the value is derived from the cost to the donor
or the estimated resale value. Donated facilities and services are recognised in the
accounts when received if the value can be reliably measured. No amounts are included for
the contribution of general volunteers.
income from contracts for the supply of services is recognised with the delivery of the
contracted service. This is classified as unreslricted funds unless there is a contractual
requirement for it to be spent on a particular purpose and retumed if unspent, in which case
it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any
VAT which cannot be fully recovered, and is classified under headings of the statement of
financial activities to which it relates:
expenditure on raising funds includes the costs of all fundraising activities, events. non-
charitable trading activities, and the sale of donated goods.
expenditure on charitable activities includes all Gosts incurred by a charity in undertaking
activities that further its charitable aims for the benefit of its beneficiaries, including those
support costs and costs relating to the govemance of the charity apportioned to charitable
activities.
other expenditure includes all expenditure that is neither related to raising funds for the
charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs
attributable to a single activity are allocated directly to that activity. Shared costs are apportioned
between the activities they contribute to on a reasonable. justifiable and consistent basis.
21

Parenting for Nl Limited
Operating as Parenting Nl
Company Limited by Guarantee
Notes to the Financial Statements {¢ortinued)
Year ended 31 March 2023
Accounting policies (continued)
Intangible assets
Intangible assets are initially recorded at cost, and are subsequently ststed at cost less any
accumulated amortisation and impaimient losses. Any intangible assets carried at revalued
amounts. are recorded at the fair value at the date of revaluation. as detemiined by reference to
an active market, less any subsequent accumulated amortisation and subsequent accumulated
impainnent losses.
Intangible assets acquired as part of a business combination are only recognised separately from
goodwill when they arise from contractual or other legal rights. are separable, the expected fulure
economic benefits are probable and the cost or value Can be measured reliably.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any
accumulated depreciation and impaimient losses. Any tangible assets carried at revalued
amounts are recorded at the fair value at the date of revaluation less any subsequent
accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carying amount of an asset as a result of a revaluation, is recognised in other
recognised gains and losses. unless it reverses a charge for impaimient that has previously been
recognised as expenditure within the statement of financial activities. A decrease in the carrying
amount of an asset as a result of revaluation. is recognised in other recognised gains and losses,
except to which it offsets any previous revaluation gain. in which case the loss is shown within
other recognised gains and losses on Ihe statement of financial activities.
Depreciation
The charrty's policy is to capitalise fixed assets costing £500 or more. Depreciation is calculated
on the following basis=
Fixtures and fittings
Equipment
Alterations to Premises
200/0 Straight line
250/0 reducing balance
Straight line over length of lease temi
Investments
Unlisted equity investments a￿ initially recorded at cost. and subsequently measured at fair
value. If fair value cannot be reliably measured, asset5 are measured at cost less impairment.
Listed investments are measured at fair value with changes in fair value being recognised in
income or expenditure.
Investments in associates
Investments in associates accounted for in accordance with the cost model a￿ recorded at cost
less any accLsmulated impaimient losses.
22

Parenting for Nl Limited
Operating as Parenting Nl
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2023
Accounting policies {continuedJ
Investments in associates (continued)
Investments in associates accounted for in accordance with the fair value model are initially
recorded at the transaction price. At each reporting date. the investments are measured al fair
value, with changes in fair value taken through income or expenditure. Where it Is impracticable
to measure fair value reliably without undue cost or effort. the cost model will be adopted.
Dividends and other distributions received from the investment are recognised as income without
regard to whether the distributions are from accumulaled profits of the associate arising before or
after the date of acquisition.
Limited by guarantee
The company is a company limited by guarantee and not having a share capital. The liability of
guarantors is limited to £1 in the event of the company being wound up.
Donations and legacies
un￿strICted Total Funds Unrestricted Total Funds
Funds
2023
Funds
2022
Donations
Miscellaneous Donations
Dean's Sit Out
3,565
3.565
2,213
450
2.213
450
3,565
3,565
2,663
2,663
23

Parenting for Nl Limited
Operating as Parenting Nl
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2023
Charitable activities
Unrestricted
Funds
Restricted Total Funds
Funds
2023
HSCB- Parenlal Participation
D of H- Revenue Grant- Core
Odyssey Parenting Your Teen
Big Lottery Fund Dads Project
Big Lottery Fund with Mindwise New Vision
Big Lottery- Tiny Life
Assets Recovery
Mccall Social Fund
BHSCT Belfast Outcomes Group
CLEAR
D of H - Childcare Partnership
SHSCT- Family Support
Parenting Family
Ulster Community Covid Grant
Queens
Dormant Accounts
MACE
Awards for All
WHSCT- PHA- CLEAR
Children in Need
Sponsorship for Events
Ideas Fund
Belfast City Council Medium Grant
Belfast City Council Micro Grant
PHA
Rank
ABRDN
Halifax
CHOICES
Practitioner Training
Employee Wellbeing sales
The Ireland Fund
The Community Foundation - Cost of Living
Community Foundation - Families Together
Community Foundation - Tinylife Collaboration
Community Foundation - Groundworks collaboration
73.313
73,313
5,193
58,575
5,193
58.575
19,572
8,500
19,572
8,500
5.694
9,619
5,694
9,619
7,600
30,240
6,490
7,600
30,240
6,490
49,244
49,244
58.107
58.107
10,396
10.396
24.309
5,000
1,500
47,936
25,000
52,302
5,491
24.309
5.000
1,500
47,936
25,000
52,302
5,491
14,300
5.540
8,400
8,691
5,978
47,279
12,527
15,158
14.300
5.540
8,400
8,691
5,978
47,279
12.527
15.158
105.630
516,324
621,954
24

Parenting for Nl Limited
Operating as Parenting Nl
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2023
Charitable activities (contlnued)
Unrestricted
Funds
Restricted Total Funds
Funds
2022
HSCB- Parental Participation
D of H- Revenue Grant- Core
Odyssey Parenting Your Teen
Big Lottery Fund - Dads Project
Big Lottery Fund with Mindwise New Vision
Big Loltery - Tiny Life
Assets Recovery
Mccall Social Fund
BHSCT Belfasl Outcomes Group
CLEAR
D of H- Childcare Partnership
SHSCT- Family Support
Parenting Family
Ulster Community Covid Grant
Queens
Dormant Accounts
MACE
Awards for All
WHSCT- PHA- CLEAR
Children in Need
Sponsorship for Events
Ideas Fund
Be5fast City Council Medium Grant
Belfast City Council Micro Grant
PHA
Rank
ABRDN
Halifax
CHOICES
Practitioner Training
Employee Wellbeing sales
The Ireland Fund
The Community Foundation - Cost of Living
Community Foundalion Families Together
Community Foundalion - Tinylife Collaboration
Community Foundation - Groundworks collaboration
37.244
73,313
56,570
75,840
9,221
16.434
27,454
8,298
5,460
3,212
37,244
73,313
56,570
75,840
9,221
16.434
27,454
8,298
5.460
3,212
3.000
32,989
960
30,863
4,767
24,622
108,410
9,978
600
9,614
145
10.800
5,000
1,500
3,000
32,989
960
30.863
4.767
24.622
108.410
9,978
600
9,614
145
10,800
5,000
1,500
148,145
408,149
556,294
25

Parenting for Nl Limited
Operating as Parenting Nl
Company Limited by Guarantee
Notes to the Financial Statements (¢ontinuedJ
Year ended 31 March 2023
Olher trading activities
Unrestrtcted Total Funds Unrestricted Total Funds
Funds
2023
Funds
2022
Parenting Consultations
Fundraising
Parenting Education Programmes
16,654
3,547
51,150
16,654
3,547
51,150
15,965
15,965
42,863
42,863
71,351
71,351
58.835
58.835
Investment income
Un￿51￿cted Total Funds Unrestricted Total Funds
Funds
2023
Funds
2022
Income from listed investments
Bank Interest
555
61
555
61
2,044
2,044
2.044
2,044
616
616
Expenditure on charitable activities by fund type
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Parenting Education, Participation. Support
Support costs
131,000
40,213
493,681
624.681
40.213
171,213
493,681
664,894
Unrestricted
Funds
Restricted Total Funds
Funds
2022
Parenting Education, Participation, Support
Support costs
196,2
27,821
388,324
584,614
27,821
224.111
388,324
612,435
26

Parenting for Nl Limited
Operating as Parenting Nl
Company Limited by Guarantee
Notes to the Financial Statements (¢ontinuod)
Year ended 31 March 2023
10. Analysis of support costs
Analysis of
5UPPOrt costs
Parenting
Education,
Participation.
Support Total 2023 Total 2022
Staff costs
General office
Governance costs
6.819
2,164
31,230
6.819
2,164
31,230
6.325
355
21,141
40,213
40,213
27,821
11. Net losses on investments
Unrestricted Total Funds Unrestricted Total Funds
Funds
2023
Funds
2022
Gainsl{losses) on listed investments
(1,242)
{1,242)
12. Net Income
Net income is stated after chargingl{crediting)=
2023
2022
Depreciation of tangible fixed assets
375
500
13. Auditors remuneration
2023
2022
Fees payable for the audit of the financial statements
5,979
3,893
14. Staff cosls
The total staff costs and employee benefits for the reporting period are analysed as follows-.
2023
2022
Wages and salaries
Social security costs
Employer contributions to pension plans
442,189
37,769
16,921
410,907
30,510
12,708
496,879
454,125
27

Parenting for Nl Limited
Operating as Parenting Nl
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2023
14. Staff costs (continued)
The average head count of employees during the year was 13 {2022: 22). The average number
of full-time equivalent employees during the year is analysed as follows..
2023
2022
Project
Administration & training
10
18
13
22
No employee received employee benefits of more than £60,OCM) during the year (2022.. Nil).
1S. Trustee remuneration and expenses
No members of the Board of Trustees received any remuneration or reimbursement of out-of-
pocket expenses during the year {2022: £nil).
No Trustee or other person related to the charity had any personal interest in any contracl or
transaction entered into by the charity during the year (2022= £nil).
16. Tangible fixed assets
Fixtures and
fittings
Alterations to
Premises
Equipment
Total
Cost
At 1 April 2022 and 31 March 2023
Depreciation
Al 1 April 2022
Charge for the year
At 31 March 2023
16.473
15,930
7,660
40,063
16.473
14,522
375
7,660
38.655
375
16.473
14,897
7.660
39,030
Carrying amount
At 31 March 2023
1,033
1.033
At 31 March 2022
1,408
1,408
28

Parenting for Nl Limited
Operating as Parenting Nl
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2023
17. Investments
Shares in
Cash or cash
Listed
group
equivalents investrnents undertakings
Total
Cost or valuation
At 1 April 2022
Additions
Fair value movements
(16>
34,376
100
34,460
(1,242)
33,134
(1,242)
33,218
At 31 March 2023
(16)
100
Impairment
At 1 April 2022 and 31 March 2023
Carrying amount
At 31 March 2023
(16)
{16)
33,134
100
33,218
At 31 March 2022
34.376
100
34,460
All investments shown above are held at valuation.
Financial assets held at fair value
The charity owns 100 ordinary shares of £1 each being the whole of the issued ordinary share
capital of Odyssey Parenting Nl Limited, a company registered in Northern Ireland. The
subsidiary is used for non-primary purpose trading activities.
The investment portfolio with Davy Wealth Management has a closing balance made up of cash
(£16} and listed investments £33,134 valued at market value on 31st March 2023.The net gain
on investment is £1.242.
18. Debtors
2023
2022
Trade debtors
Amounts owed by group undertakings
Prepayments and accrued income
52,381
965
40,511
74,239
965
1,380
93,857
76.584
29

Parenting for Nl Limited
Operating as Parenting Nl
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2023
19. Creditors: amounts falling due within one year
2023
2022
Trade creditors
AGGruals and deferred income
Social security and other taxes
Other Creditors
19.795
21.003
2,927
2,544
8,795
92,264
3,030
46.269
104,089
20. Deferred income
2023
2022
At 1 April 2022
Amount released to income
Amount deferred in year
At 31 March 2023
79.092
{79,0921
8,000
11,032
(11,0321
79,092
8,000
79,092
21. Pensions and other post retirement benefits
Defined contribution plans
The amount recognised in income or expenditure as an expense in relation to defined
contribution plans was £16,921 (2022: £12.708).
30

Parenting for Nl Limited
Operating as Parenting Nl
Company Limited by Guarantee
Notes to the Financial Statements (¢ontlnu8dJ
Year ended 31 March 2023
22. Analysis of charilable funds
Unrestricted funds
At
1 Apr 2022
Gains and
At
losses 31 Mar 2023
Income Expenditure
Transfers
General funds
Designated funds
Designated Fund
2 - Website re-
brand
420,698
182,590
(171.213)
(9,255)
{1,242)
421,578
20,000
20,000
440,698
182.590
(171.213>
{9,255)
{1,242)
441,578
At
1 Apr 2021
Gains and
At
losses 31 Mar 2022
Income Expenditure
Transfers
General funds
Designated funds
Designated Fund
2 - Website re-
brand
436,221
18,329
210,259 {205.782) (20,000)
(18.329)
420,698
20,000
20,000
454.59)
210,259 (224.111)
440,698
The board of trustees have designated £20,000 of unrestricted funds to the re-branding of the
Parenting Nl website that will occur in 2022123.
31

Parenting for Nl Limited
Operating as Parenting Nl
Company Limited by Guarantee
Notes to the Financial Statements (contlnued)
Year ended 31 March 2023
22. Analysis of charitable funds (continued)
Restricted funds
At
1 Apr 2022
Gains and
At
losses 31 Mar 2023
Income Expenditure
Transfers
HSCB- Pa￿ntaI
Participation
D of H - Revenue
Grant
PHA- Odyssey
Parenting Your
Teen
Big Lottery Fund -
Dads Project
Big Lottery Fund
with Mind Wise
New Vision
Big Lottery Fund -
Tiny Life
Assets Recovery
Community
Foundation
Mccall Social
Fund
BHSCT Belfast
Outcomes Group
CLEAR
SHSCT- Family
Support
Dormant
Accounts
Awards for All
Children in Need
Ideas Fund
Belfast City
Council Medium
Grant
Belfast City
Council Micro
Grant
RANK
ABRDN
Halifax
Foundation
The Ireland Fund
SHSCT
73.313
(73,313)
2,057
19,572
8.500
{13,8951
(8.500)
7,734
58,575
{53.817}
4,758
9,619
{18,640)
9,021
7,815
49,244
(49.2441
7,815
6.963
2,990
10.396
24.309
(10,396)
(24.309)
6,963
2,990
5,000
(5.015)
15
1.500
25,000
52.302
(1.587)
(22,125)
(42.646)
87
2,875
9,656
5,491
8,691
30.240
{4,991)
(840)
(30.240)
500
7,851
32

Parenting for Nl Limited
Operating as Parenting Nl
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2023
22. Analysis of Gharitable funds (contlnued)
BIG Cost of Living
PHA
BHSCT
Community
Foundation -
Families Together
Community
Foundation -
Tinylife
collaboration
Community
Foundation -
Grounworks
collaboration
5.978
47.g36
5.694
(5,978)
{47.9361
(5.694)
47.279
(47.411)
132
12.527
(11,946}
581
15,158
(15.158)
{493.681)
19,825
516,324
9,255
51,723
At
1 Apr 2021
Gains and
At
losses 31 Mar 2022
Income Expenditure
Transfers
HSCB - Parental
Participation
D of H - Revenue
Grant
PHA - Odyssey
Parenling Your
Teen
Big Loltery Fund -
Dads Project
Big Lottery Fund
with Mind Wise
New Vision
Big Loltery Fund -
Tiny Life
Assets Recovery
Community
Foundation
Mccall Social
Fund
BHSCT Belfast
Outcomes Group
CLEAR
SHSCT- Family
Suppori
37.244
(37,244)
73,313
(73,313)
56.570
(56,570)
75.840
(75.840)
9.221
(9,221 }
16.434
27,454
(14,377)
(27.454)
2,057
8,298
(8,298)
5,460
3,812
(5.460)
(3,812)
32,989
(32,989)
33

Parenting for Nl Limited
Operating as Parenting Nl
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2023
22. Analysis of charitable funds {continued)
Domiant
Accounts
Awards for All
Children in Need
Ideas Fund
Belfast City
Council Medium
Grant
Belfast City
Council Micro
Grant
RANK
ABRDN
Halifax
Foundation
The Ireland Fund
SHSCT
BIG Cost of Living
PHA
BHSCT
Community
Foundation -
Families Together
Community
Foundation -
Tinylife
collaboration
Community
Foundation -
Grounworks
collaboration
24,622
9.978
9.614
10,800
(16.807)
{9,978)
{2,651)
(7,810)
7,815
6,963
2,ggo
5.000
(5.000)
1,500
{1.500)
408.149
(388,324)
19,825
Transfers have laken place from Unrestricted funds to Restricted funds in the year to cover the
deficit in the restricted funds.
34

Parenting for Nl Limited
Operating as Parenting Nl
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2023
23. Analysis of net assets between funds
Unrestricled
Funds
Restricted Total Funds
Funds
2023
Tangible fixed assets
Investments
Current assets
Creditors less than 1 year
Net assets
1,033
33,218
445.596
(38,269)
441,578
1.033
33,218
505,319
(46,269}
493.301
59,723
(8,000)
51,723
Unrestricted
Funds
Restricted Total Funds
Funds
2022
Tangible fixed assets
Investments
Current assets
Creditors less than 1 year
1,408
34,460
446,405
(41,575}
440,698
1,408
34,460
82.339
528,744
(62.514} (104,089}
19,825
460,523
Net assets
24. Prior year adjustments
25. Analysis of changes in net debt
At
At 1 Apr 2022 Cash flows 31 Mar 2023
Cash at bank and in hand
452.160
(40,698)
411,462
35

Parenting for Nl Limited
Operating as Parenting Nl
Company Limited by Guarantee
Management Information
Year ended 31 March 2023
The following pages do not form part of the financial statements.
36

Parenting for Nl Limited
Operating as Parenting Nl
Company Limited by Guarantee
Detailed Statement of Financial Activities
Year ended 31 March 2023
2023
2022
Income and endovments
Donations and legacies
Miscellaneous Donations
Dean's Sit Out
3.565
2,213
450
3.565
2,663
Charitable activities
HSCB- Parental Participation
D of H- Revenue Grant- Core
Odyssey Parenting Your Teen
Big Lottery Fund - Dads Project
Big Loltery Fund with Mindwise New Vision
Big Lottery- Tiny Life
Assels Recovery
Mccall Social Fund
BHSCT Belfast Outcomes Group
CLEAR
D of H- Childcare Partnership
SHSCT- Family Support
Parenting Family
Ulster Community Covid Grant
Queens
Domiant Accounts
MACE
Awards for All
WHSCT- PHA- CLEAR
Children in Need
Sponsorship for Events
Ideas Fund
Belfast City Council Medium Grant
Belfast City Council Micro Grant
PHA
37.244
73,313
56,570
75,840
9,221
16,434
27,454
8,298
5,460
3,212
3,000
32,989
960
30,863
4,767
24,622
108,410
9,978
600
9.614
145
10.800
5.000
1,500
73,313
5,193
58,575
19,572
8.500
5,6g4
9,619
7.600
30,240
6,490
49,244
58,107
10.396
24,309
5,000
1,500
47.936
ca￿led forward
(421.288) (556,2941
37

Parenting for Nl Limited
Company Limited by Guarantee
Detailed Statement of Financial Activities (Gontinued)
Year ended 31 March 2023
2023
2022
Brought forward
(421,288) (556,294)
Rank
ABRDN
Halifax
CHOICES
Practitioner Training
Employee Wellbeing sales
The Ireland Fund
The Community Foundation - Cost of Living
Community Foundation - Families Together
Community Foundation - Tinylife Collaboration
Community Foundation - Groundworks collaboration
25,000
52,302
5,491
14.300
5.540
8,400
8,691
5,978
47.279
12,527
15,158
621,954
556.294
Other trading activities
Parenting Consultations
Fundraising
Parenting Education Programmes
16,654
3,547
51,150
15,965
42.863
71,351
58.835
Investment income
Income from listed investments
Bank Interest
555
61
2,044
2,044
616
Total income
698.914
618,408
38

Parenting for Nl Limited
Operating as Parenting Nl
Company Limited by Guarantee
Notes to the Detailed Statement of Financial Activities
Year ended 31 March 2023
2023
2022
Expenditure on charitable activities
Parenting Education, PartiGipation, Support
Activities undertaken direcdy
Gross wages
Employerfs NIC
Pension costs
432,625
37.769
16,921
402,036
30.510
12,708
r ij
Resources
Training Costs
Project Costs
Sessional Workers
Travel and Subsistence
Premises Costs
Telephone and Webchat
Consultancy Fees
Depreciation
4,609
3,314
12.251
64.471
1,953
25,946
24,447
5,475
1,269
29,267
29,608
626
42,889
10,712
19,014
500
375
624,681
584,614
Support costs
Salarkes, wages & other related costs
Other office costs
6,819
2,164
6,325
355
8,983
6,680
Governance costs
Salaries. wages and other related costs
Accountancy fees
Audit fees
Governance costs - legal and other professional fees
Other office costs
Bank Charges
Bad debt written off
2,745
14,844
7,780
5.495
2,546
8,772
4,305
30
870
4.618
366
31,230
21,141
Expenditure on charitable activities
664,894
612.435
Net losses on investments
Gainsl(losses) on listed investments
(1,242)
Net income
32.778
5.g73
39