COMPANY REGISTRATION NUMBER: N1030087
CHARITY REGISTRATION NUMBER: NIC103613
Parenting Focus Limited
Company Limited by Guarantee
Financial Statements
31 March 2024
Finegan Gibson Ltd
Chartered accountants & statutory auditor
Causeway Tower
9 James Street South
Belfast
BT2 8DN

Parenting Focus Limited
Company Limited by Guarantee
Financial Statements
Year ended 31 March 2024
Page
Trustees, annual report (incorporating the directors, report)
Independent auditorfs report to the members
12
Statement of financial activities (including income and
expenditure account)
18
Statement of financial position
19
Statement of cash flows
20
Notes to the financial statements
21

Parenting Focus Limited
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Directors, Report)
Year ended 31 March 2024
The trustees, who are also the directors for the purposes of ¢ompany law, present their report and the
financial statements of the charity for the year ended 31 March 2024.
Reference and administrative details
Registered charity name
Parenting Focus Limited
Charity registration number
NIC103613
Company registration number N1030087
Principal office and registered 39a First Floor
offic8
Unit 3
Stockmans Way
Belfast
BT9 7ET
Northern 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
Lisa Keys
{Resigned 13 September 2023)
(Appointed 7 May 2024)
Company secretary
Charlene Brooks (resigned 27th March 2024)
Sharon Mc￿ThIrter (appointed 28th March 2024)
Auditor
Finegan Gibson Ltd
Chartered accountants & ststutory auditor
Causeway Tower
9 James Street South
Belfast
BT2 8DN
Bankers
Ulster Bank Ltd
11-16 Donegall Square East
Belfast
BT1 SUB

Parenting Focus Limited
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Directors. Report) (Gontinued)
Year ended 31 March 2024
Structure, governance and management
Company Structure
Parenting Focus Limited changed its registered name from Parenting for Nl Limited (operating as
Parenting Nl) on 8th April 2024. Parenting Focus Limited is a company limited by guarantee
incorporated on 20th October 1995 (Registered No N1030087) and as such does not have share
capital.
The company is registered with The Charity Commission for Northern Ireland (number NIC103613)
and with HM Revenue and Customs 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 ofthe company's registered office, which is also its principal address. is given on page 1.
Oryanisational Structure and Govemance
The Trustees are responsible for the strategi¢ dire¢tion of the ¢harty, as detailed in the Strategic Plan.
The Trustees are led by the Chairperson. wrth the Honorary Treasurer. and the Company Secretary
making up the other Board Office bearers.
Operational responsibility for implementing the Strategic Plan is delegated to the Chief Executive.
Support, supeNision and appraisal systems are in place to ensure Parenting Focus targets are met
and quality standards adhered to.
The Board meets at least four times a year and receives detailed reports from the Chief Executive and
the Senior Leadership Team on all the areas of work, highlighting the progress of targets against the
operational plans. This in tum provides the Trustees with regular information on the progress of the
Strategic Plan.
The Boafd 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 the Chief Executive. the Chair.
the Honorary Treasurer, a Trustee and the Head of Services and Operations. The Finance Sub
Committee reports to the Board of Trustees.
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 charity. A Skills Audit is carried out annually to guide the selection of appropriate
Trustees. The Board is currently represented by professional expertise in the areas of Slralegic
Planning. Adult and Child Safeguarding. Child Development. Human Resources, Law, Business
Marketing and Financial Management. In seeking new members. Trustees consider the skills mix
and endeavour 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 charity-
Induction of Board of Trustees
Induction training is arranged annually for new Trustees. As part of induction, they receive a
comprehensive sel of information about the charity to ensure they are fully aware of the services and
the functioning of the charity.

Parenting Focus Limited
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Directors, Report) {continuedJ
Year ended 31 March 2024
Structure, governance and management (continuèd)
Governance
The Board of Trustees is operating within good governance practice. The bi-annual training on
governance, facilitated by Northem Ireland Council for Voluntary Action (NICVA) was successfully
delivered in 2024.
Risk Management
The Board of Trustees is responsible for assessing the risks to which the ¢harity might be exposed.
The Chièf Executive has responsibility to ensure that the pr￿edureS to mitigate risk are followed. and
to report on Risk Management to the Board The Senior Leadership Team and the Trustees review
the Risk Management Register twice a year with any other risk factors being brought to the attention
of the Finance Sub Committee at their quarterfy meetings which is subsequently reported to the Board
of TrLtstees.
Risks are evaluated under the areas of Extemal Factofs. Management Expectstions and Internal
Events Within the assessment. procedures have been developed to mitigate against the risks that
may be identified. Regular reviews of policies and procedures are carried out to ensure compliance
with legislalion and good practice.
Relatedparties and co-operation with other organisations
None of our Trustees receive remuneration or other benefit from their work with the charity. Staff
members 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 Focus. For Trustees 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 Confirm there is no wnfli¢t of interest. Staff are required to confirm the same at
supervision meetings.
In the Current year a resear¢h consultancy company, a subsidiary of an academic institute, concluded
work to update a small bespoke research engagement for Parenting Focus following the initial
Randomised Control Trial carried out by the academic institute 12 years previously. One of Parenting
Focus's current Trustees is a Director of the research consultancy company. This Trustee oversaw
the work on a pro bono basis, with other members of the consultancy company re¢eiving
remuneration for the work. as agreed in a contract of work. Following detailed consultation with the
Finance Sub Committee, the work was awarded 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 the National Joint Council for Local Government Service (NJC} pay
scales. An 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 Focus Limited
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Directors, Report) {continued)
Year ended 31 March 2024
Objectives and activities
Values..
Through our values, we reflect an organisation that Can be relied upon in all respe¢ls, and one we can
be proud to work for. These values help build our common culture and guide us in all our decisions.
Pmfessional 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 responstve and a¢¢essible parenting support and
seNices across the region.
Respectful - We will show consideration for one another and recognise and respect each
otherfs differences.
Equality - We will ensure all parents have an equal right to access our support and
services.
Needs Led - Every parent has the right to a voice. We will listen to what parents need and
develop services to meet those needs.
Trustworthy- We will be open and honest in everything we do.
Objectives
Parenting Focus firmly believes that the best and most effective way to support children is by
supporting those who parent them.
The charity's purposes, as set 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"
Vision..
Our vision is of a society where parenting is valued. parents, voices are heard and where every family
is given the support they need.
Misslon..
Parenting Focus work with and for parents and families. Our mission is to ensure parents have
access to timely support and infomiation to guide them through their parenting joumey.

Parenting Focus Limited
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Directors, Report) (continuedj
Year ended 31 March 2024
Objectivos and activities {continuedJ
How Activities Deliver Public Benefit
Parenting Focus develops and delivers practical guidance and educational support to parents across
Northern Ireland. We develop and deliver supports and services to parents, carers and practitioners
in response to their needs and the family situations which are being presented and which have
become more complex.
Parenting Focus work collaboratively by developing close partnership arrangements with other
organisations. The purpose of these parinerships is to facilitate easier access to services for families
and ¢olle¢tively achieve more efficient ways to work.
Overall, the activities of the charity seek to support parents, which not only has the benefit of helping
parents in their parenting role but also improves outcomes for children

Parenting Focus Limited
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Directors. Report) (conlinued)
Year ended 31 March 2024
Achievements and perfomiance
Focus of our Work
Since the ¢harity's inception in 1979, the main focus of Parenting Focus has continued to be listening
to and supporting parents and families across Northem Ireland
During 2023124, 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 work and were directly involved in carrying out studies
and consultations with parents, including the launch of the Solus Project research findings and
conducting The Big Parenting Sutvey.
Solus Project: In October 2023, Parenting Focus launched its findings on the research, SOLUS..
The Impact of financial hardship on single and separated parents, a partnership project between
Parenting Focus and Centre for Effective Setvices. kindly funded by abrdn Financial Fairness Trust.
Through the SOLUS project. Parenting Focus wanted to understand how the financial impacts
experienced by separated and single parents Can impact their mental and physical health to better
understand how the charity can provide specific and tsrgeted support to ensure the best outcomes for
these families.
Big Parenting Survey= This was the fourth Big Parenting Survey and as with our previous surveys,
we enquired about the real-life eXperien￿S and thoughts of parents across the whole of Northern
Ireland. This being the only research which focuses on the experiences of parents in Northern Ireland.
Parenting Focus implemented its tried and tested range of effective, innovative methods delivering
services and supports as well as continually developing new methods lo maximise impact regarding
parenlal participation. We demonstrated innovation. flexibility and adaptability to ensure engagement
continued to be meaningful by not only meeting, but in some cases exceeding targets, a¢ross all
areas.
Parenting Focus remains 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-quality support and services to meet parents. needs.
Consistent with previous years, 2023124 was exceptionally busy in all areas of work. Through our
consultations and surveys with parents, we are aware that parents and families arguably need more
support than ever, and therefore there were increasing pressures on all services and supports.
number of funders continued short temi funding opportunities. which Parenting Focus was able to
avail of. This helped sustain the work of the charity in the short temi, however with the loss of the
core grant during 2023124 and greater competition for any funding which is available, significant
financial pressures remain looking to 2024125 and subsequent years.

Parenting Focus Limited
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Directors, Report) (continued)
Year ended 31 March 2024
Achievements and performance (eonthu•dJ
Parenting Focus continued to develop and deliver on a number of key areas of work to provide
support to all parents in their parenting role. In 2023124 the activities delivered include-
1. Parenting Focus Support Line SeThice - the gateway into Parenting Focus offering
telephone, email, webchat support and infomiation
2. Pa￿nting Pmgrammes and Workshops
3. STAR Programme (Children in Need)
4. Dads Support
5. Carers Support
6. Home Visiting - Famity Support (across BHSCT and within specrfic areas of SHSCT)
7. Families Together schools pmject
8. Parent Employee Wellbeing
9. Research and Policy including briefing papers and facilitating relevant round table
events
In addition to direct seprfices listed above, Parenting Focus ¢onsulted with parents to
ensure they had a say on issues important to them and their family. Feedback was used to
influence Govemment policy. planning and service delivery.
10. Parental Engagement/ Consultations
11 . OCN qualifications
12. Practitioner Training workshops and seminars
Parenting Focus 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 the OCN Level 4 Certificate in Working with Parents.
Parenting Focus continued to support parents and families via our social media platforms, providing
useful informab'on and highlighting the services available.
Parenting Week was celebrated and promoted from Monday 16th to Friday 20th October 2023,
attracting a large audience of parents, practitioners and organisations. The theme for the week was
"The Positivity of Parenting" which acknowledged the positive impact parents have on their children's
lives, fostering love, support, and growth. It aimed to encourage parents and communities to
celebrate the strengths. resilience and dedication of parents, as the backbone of families and
communities. The theme acknowledged that while parenting can be challenging, it also emphasised
the joy, fulfilment, and meaningful experiences that come with raising a child.

Parenting Focus Limited
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Directors, Report) (wntinued)
Year ended 31 March 2024
Financial review
Intemal Financial Control
Internal financial controls are in place to ensure Trustees meet their 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 infomiation.
Internal control systems and accounting procedures are documented in the Financial Policy.
Systems and procedures are constandy monitored, refined and updated as necessary in line with
legislation and best practice.
Review of Financial Position
The Statement of Financial Activities {"SOFA") focuses on showing the total incoming resources, both
revenue and capital, which have been made available to the charity during the year and the ways in
which those resources have been utilised, whether as direct charitable expenditure in carrying out and
supporting the charity's projects and activities or in the managemerst and administration of the charity
itself. The SOFA also outlines those in¢oming resources for the year received from sources which
place restrictions on the way in which the charty can use funds, and the level of incoming resources
that can be used by the charity without restriction, within the company's charitable objects.
Parenting Focus has ended the year with a deficit of £62,000 mainly due to the loss of the core grant
funding.
During the year regular budget meetings were held with the Chief Executive and the Head of Services
and Operations enabling us to closely monitor spend in our various areas 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 savings while still operating in a climate of the ongoing
funding cutbacks.
During the year the Finance Sub Committee met regularly to examine all matters of financial
implications for the charity. The Committee ensures that the Financial 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 Trustees, the Chief Exe¢utive, the Honorary Treasurer, a Trustee and the
Head of Services and Operations. The Finance Sub Committee reports to the Board of Trustees
through the Treasurer.
We offer our sincere thanks to our various ftinders for their continued support which allows the charity
to continue to provide its range of valuable parenting services and support across Northern Ireland.
The charity is committed to ensure all funds are correctly applied to maximise benefits.
Details of the deficit for the year are set out in the Ststement of Financial Activities on page 20.

Parenting Focus Limited
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Directors. Report) (¢orttinuedJ
Year ended 31 March 2024
Financial review (¢ontinued)
Review of Policies
Reserves Policy
Reserves are needed to bridge the gap between the spending and receiving of income and to 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 charity. 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 fvture financial climate
results in this situation, and also cover four to eight months 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 £218,443 and £436,886 in general funds. At this level, the Board feels that they
would be able to continue the current activities of the charty 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
decreased by £23,780 during the year and amount to £363.547 and therefore exceed the target level
of the policy
Investment Policy
Vvhere funding is received in advance of the expendÉture period it will be invested in a bank deposrt
account at the maximum available interest rate. Liquidity requirements are considered before
committing funds to short term deposits of be￿een three and ￿e1ve months. Adequate funds are kept
on instant access deposit to maintain cash flow.
To minimise the risk of funds exceeding the FSCS depositor guarantee limit, we have invested funds
across a range of financial institutions. This is in line with Board policy which endeavours to ensure
that our funds are 100 % protected by the FSCS deposit guarantee.
Funding Sources
The task of fundraising is particulady challenging in the current economic climate and we know that
many potential donors are being considerably more cautious agreeing donations and funding.
However, building sustainability through ftjndraising is vital for Parenting Focus.
Current and future funding has been a challenge and focus for the Board of Trustees. During the
year valuable funding was received from the Department of Health, Public Health Agency, Belfast City
Council, Belfast Health and Social Care Trust. Southern Health and Social Care Trust. Big Lottery and
Charitable Trusts, all of which was crucial to the work of Parenting Focus and was much appreciated
by the Board of Trustees.

Parenting Focus Limited
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Directors, Report) (contlnu•d)
Year ended 31 March 2024
Plans for future periods
Parenting Focus plan to continue to review systems and pro¢esses to ensure that they are able to
meet their objectives effectively and efficiently. During 2023124 Parenting Focus completed a brand
refresh which included the launch of a new and innovative website. The new name and website were
launched on 8th April 2024 and we will continue to focus on establishing the new branding throughout
2024125.
In addition. Parenting Focus v4ill continue to work hard to establish its Parenting Family social
enterprise to ensure sustainability for the future.
Funds Held as Custodian Trustee on Beham of Others
There were no funds held as custodian trustee on behalf of others.
Funds held as custodian trustee
There were no funds held as custodian trustee on behalf of others.
Trustees, responsibilities ststement
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 lQngdom Generally Accepted Accounting Practice).
Company law requires the charity trustees to prepare financial statements for each year which give a
true and fair view of the state of affairs of the charitable company and the incoming resources and
application of resources, including the income and expenditure. for that period.
In preparing these financial statements. the trustees are required to=
select suitable accounting 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 concem basis unless it is inappropriate to presume
that the charity will continue in business.
The Irustees are responsible for keeping adequate accounting re¢ords that are sufficient to show and
explain the charity's transactions and disclose with reasonable accuracy at any time the financial
position of the ¢harity 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 hence
for taking reasonable steps for the prevention and detection of fraLtd and other irregularities.
10

Parenting Focus Limited
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Directors, Report) (contiftu
Year ended 31 March 2024
Auditor
Each of the persons who is a trustee at the date of approval of this report confirms that:
so far as they are aware. there is no ￿levant audit information of which the charity's auditor is
unaware" and
Ihey have taken all steps that they ought to have taken as a trustee to make themselves aware of
any relevant audit information and to establish that the charity's auditor is aware of that
information.
Small company provisions
This report has been prepared in accordance vrith the provisions applicable to companies entitled to
the small companies exemption.
The trustees, annual report was approved on 11 September 2024 and signed on behalf of the board of
trustees by..
Suzanne Dunne (Chairperson)
Trustee
11

Parenting Focus Limited
Company Limited by Guarantee
Independent Auditor's Report to the Members of Parenting Focus Limited
Year ended 31 March 2024
Opinion
We have audited the financial statements of Parenting Focus Limited (the 'charity') for the year ended
31 March 2024 which comprise the stalement of financial activities (including income and expenditure
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 Stsndards, 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 2024 and of its
incoming resources and application of resources, including its income and expenditure, for the
year then ended.
have been properly prepared in ac¢ordan¢e with United Kingdom Generally Accepted
Accounting Practice..
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinlon
We condLtcted our audit in accordance with Intemational Standards on Auditing (UK) (ISAS (UK)} and
applicable law_ Our responsibilities under those standards are further described in the auditor'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 that the audit evidence we have
obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concem
In auditing the financial statements. we have concluded that the trustees, use of the going concern
basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed. we have not identtfied any material uncertainties relating to
events or conditions that, individually or collectively, may cast significant doubt on the charity's ability
to continue as a going concem for a period of at least ￿e1ve months from when the financial
statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concem are described
in the relevant sections of this report.
12

Parenting Focus Limited
Company Limited by Guarantee
Independent Auditor's Report to the Members of Parenting Focus Limited
(continued)
Year ended 31 March 2024
Other infonnation
The other information comprises the infomation included in the annual report, other than the financial
statements and our auditorfs report thereon. The trustees are responsible for the other information.
Our opinion on the financial statements does not cover the other information and, except to the extent
otherwise explicitly stated in our report, we do not express any form of assuran￿ conclusion thereon.
In connection with our audit of the financial statements. our responsibility is to fead the other
information and. in doing so, ¢onsider whether the other information is materially inconsistent with the
financial statemenls 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 other infomiation. If, based on the work we have performed, we conclude
that there is a material misstatement of this other information. we are required to report that fa¢t.
We have nothing to report 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 information given in the trustees, report for the financial year for which the financial
statements are prepared is consistent with the financial statements," and
the trustees, report has been prepared in accordance V*llth applicable legal requirements.
Matters on which we are required to report by exception
In the 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 followng 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 rebjms 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.
13

Parenting Focus Limited
Company Limited by Guarantee
Independent Auditor's Report to the Members of Parenting Focus Limited
(continued)
Year ended 31 March 2024
Responsibilities of trustees
As explained more fvlly in the trustees. responsibilities statement, the trustees (who are also the
directors for the purposes of company lawl are responsible for the preparation of the financial
statements and for being satisfied that they give a true and fair view, and for such inlernal control as
the trustees determine is necessary to enable the preparation of fi'nancial 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
goin9 ¢on¢ern basis of a¢¢ounting unless the trustees either intend to liquidate the charity or to cease
operations. or have no realistic altemative but to do so.
14

Parenting Focus Limited
Company Limited by Guarantee
Independent Auditor's Report to the Members of Parenting Focus Limited
(continued)
Year ended 31 March 2024
Auditor's rosponsibilities for the audit of the financial stat8ments
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 to 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 detecl a material misstatement when it
exists. Misstatements can arise from fraud or e￿or 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-complian￿ with lavts 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-Gomplian¢e with laws and regulations, we considered the following..
the nature of the industry and sector, control environment and business performance including
the design of the remuneratj'on policies, key dnvers 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 obtsined and reviewed documentation of their poli¢ies 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. suspecled or alleged fraud.,
the internal controls estsblished 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 intemal specialists, including tax and valuations specialists regarding how and
where fraud might occur in the financial statements and any potential indicators of fraud.
As a result of these pro¢edures. we Considered the opportunities and incentives that may exist within
the organisation for fraud and identified the 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 obtained 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 determinalion of material
amounts and disclosures in the financial statements. The key laws and regulations we considered in
this context included ongoing compliance with 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 materia1 penalty.
15

Parenting Focus Limited
Company Limited by Guarantee
Independent Auditor's Report to the Members of Parenting Focus Limited
(continuedj
Year ended 31 March 2024
As part of an audit in accordance with ISAS (UK). we exercise professional judgment and maintain
professional s¢epti¢ism 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 perform 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 internal 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 a¢￿UntIng 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 ¢oncem basis of accounting
and, based on the audit evidence obtained, whether a material uncertainty exists related to
events or conditions that may cast significant doubt on the charity's ability to continue as a going
concem. If we conclude that a material uncertainty exists, we are required to draw attention in
our audito¢s report to the related disclosures in the financial statements or. rf such disclosures
are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained
up to the date of our auditorfs report. However, fijture events or conditions may cause the charity
to cease to continue as a going concem.
Evaluate the overall presentation, structure and content 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.
We communicate with those charged with governan¢e 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 identtfy during our audit.
16

Parenting Focus Limited
Company Limited by Guarantee
Independent Auditor's Report to the Members of Parenting Focus Limited
(cgntinued)
Year ended 31 March 2024
As explained more fully in the Trustees, Responsibilities Statement (set out on page 10 }, the trustees
are responsible for the preparation of the financial statements and for being satisfied that they give a
true and fair view. Our responsibility is to audit and express an opinion on the financial statements in
accordance with applicable law and International Stsndards on Auditing {UK). Those standards
require us to comply with the Financial Reporting Council's (FRC'S) Ethical Standard for Auditors,, in
the circumstances set out in note 24 to the financial statements.
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 A¢t 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 auditols report and for no
other purpose. To the fullest extent permitted 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 fonned.
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
11 September 2024
17

Parenting Focus Limited
Company Limited by Guarantee
Statement of Financial Activities
(including income and expenditure account)
Year ended 31 March 2024
2024
Restricted
funds Total funds
2023
Unrestricted
funds
Total funds
Note
Income and endowments
Donations and legacies
Charitable activities
Other trading activities
Investment income
524
52,900
32.592
4.954
524
553,047
32,592
4,954
3,565
621,954
71,351
2.044
500,147
Total income
90.970
500,147
591.117
698,914
Expenditure
Expenditure on charitable activities
Total expenditu
121,148
534,181
655,329
664,894
121,148
534,181
655,329
664,894
Net gainsl(losses) on investrnents
11
2,212
2.212
(1,242)
Net lexpenditureifincome and net
movement in funds
(27,966)
{34,034)
(62,000)
32,778
Reconciliation of funds
Total funds brought foThvard
Total funds carried forward
441.578
51,723
493.301
460,523
413.612
17,689
431,301
493,301
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 pagos 21 to 34 fomi part of these financial $tstements.
18

Parenting Focus Limited
Company Limited by Guarantee
Statement of Financial Position
31 March 2024
2024
2023
Note
Fixed assets
Tangible fixed assets
Investments
16
17
2,957
35,430
1,033
33,218
38.387
34,251
Currant assets
Debtors
Cash at bank and in hand
18
84,207
341,022
93,857
411,462
425,229
505,319
Creditors: amounts falling due within one year
Net current assets
19
32,315
46,269
392,914
459,050
Total assets less current liabilities
431,301
493,301
Net assets
431,301
493,301
Funds of the charity
Restricted funds
Unrestricted funds
17,689
413,612
51,723
441.578
Total charity funds
22
431,301
493.301
These financial ststements have been prepared in accordance with the provisions applicable to
companies subject to the small companies, regime.
These financial statements were approved by the board of trustees and authorised for issue on 11
September 2024, and are signed on behalf of the board by..
Suzanne Dunne (Chairperson)
Trustee
Marc Magill (Honorary Treasurer)
Trustee
The notes on pages 21 to 34 fomi part of these financial ststements.
19

Parenting Focus Limited
Company Limited by Guarantee
Statement of Cash Flows
Year ended 31 March 2024
2024
2023
Cash flows from operating activities
Net lexpenditurellincome
{62,000)
32,778
Adjustments for..
Depreciation of tangible fixed assets
Net gainsl(losses) on investments
Other interest receivable and similar income
Interest payable and similar Charges
Accrued expenses
450
(2,212)
(4,954)
375
1,242
(2,0441
366
831
822
Changes in..
Trade and other debtors
Trade and other creditors
9,650
{14,776)
{18,273)
{57,651)
Cash generated from operations
{73,020)
{42,376)
Interest paid
Interest received
13661
2,044
4,954
Net cash used in operating activities
{68,066)
{40,698)
Cash flows from investing activities
Purchase of tangible assets
Net cash used in investing activities
(2,374)
(2,374)
Net decrease in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equlvalents at end of year
{70,440)
411.462
{40,698}
452,160
341,022
411,462
The notes on pages 21 to 34 fomi part of these financial statements.
20

Parenting Focus Limited
Company Limited by Guarantee
Notes to the Financial Ststements
Year ended 31 March 2024
General information
The charity is a public benefit entity and a private company limited by guarantee, registered in
Northern Ireland and a re9lStered 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 statements have been prepared in compliance with FRS 102, 'The Financial
Reporting Standard applicable in the UK and the Republic of Ireland,, the Statement of
Recommended Practice applicable to charities preparing their a¢counts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102} (Charilies
SORP IFRS 102)) and the Companies Act 2006.
Accounting policies
Basis of preparation
The financial ststements have been prepared on the historical cost basis, as modified by the
revaluation of certain financial assets and liabilities and investment properts-es measured at fair
value through income or expendrture.
The financial statements are prepared in sterling, whi¢h is the functional Cu￿encY of the entity.
Going concern
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 reqUI￿S management to make judgements.
estimates and assumptions that affect the amounts reported. These estirnates 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 the
charity's purposes.
Designated funds are unrestricted funds eamiarked by the trustees for particular future project or
commitment.
Restricted funds are subjected to restnctions 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.
21

Parenting Focus Limited
Company Limited by Guarantee
Notes to the Financial Statements (continuedj
Year ended 31 March 2024
Accounting policies {continuerfJ
Incoming resources
All incoming resources are included in the ststement of financial activities when entitiement has
passed to the charity. it is probable that the economi¢ benefrts associated with the transaction
will flow to the 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 entrtlement 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 ServI￿S is recognised wtth the delivery of the
contracted service. This is classified as unrestricted funds unless there is a contractual
requirement for it to be spent on a particular purpose and retumed rf unspent, in which case
it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is IncU￿ed. Expenditure includes any
VAT which cannot be fully recovered. and is classified under headings of the ststement 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 9oods.
expenditure on charitable activities includes all costs 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 lo expenditure categories reflecting the use of the resour¢e Direct costs
attributable to a single activity are allocated directly to that activity. Shared costs are apportioned
be￿een the activities they contribute to on a reasonable, justifiable and consistent basis.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any
accumulated depreciation and impairment losses. Any tsngible assets carried at revalued
amounts are recorded at the fair value at the date of revaluation less any subsequent
accumulated depreciation and subsequent accumulated impaimient losses.
22

Parenting Focus Limited
Company Limited by Guarantee
Notes to the Financial Statements (eontiftuedj
Year ended 31 March 2024
Accounting policies (continue(lJ
Tangible assets (conthiue
An increase in the carrying amount of an asset as a result of a revaluation. is recognised in other
recognised gains and losses, unless it reverses a charge for impairment that has previously been
recognised as expenditure within the ststement of financial activities. A decrease in the carrying
amount of an asset as a result of revaluation, is recognised in other re¢ognised 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 the statement of financial activities.
Depreciation
The charity'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
250A reducing balance
Straight line over length of lease term
Investments
Unlisted equity investments are initially recorded at cost. and subsequently measured at fair
value. If fair value ¢annol be reliably measured, assets are measured at cost less impairment.
Lisled investments are measured at fair value with changes in fair value being recognised in
income or expenditure.
Investmènts in associates
Investments in associates accounted for in accordance with the cost model a￿ recorded at cost
less any accumulated impairment losses.
Investments in associates accounted for in accordan¢e with the fair value model are initially
recorded at the transaction price. At each reporting date. the investments are measured at fair
value, with changes in fair value taken through income or expenditure. ￿ere 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 accumulated 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.
23

Parenting Focus Limited
Company Limited by Guarantee
Notes to the Financial Statements (continuedj
Year ended 31 March 2024
Donations and legacies
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Donations
Miscellaneous Donations
524
524
3,565
3,565
Charitable actlvlties
Unrestricted
Funds
Restricted Total Funds
Funds
2024
D of H- Revenue Grant- Core
Odyssey Parenting Your Teen ROI
Community Fund - Dads Project
Community Fund - Tiny Life
Assets Recovery
BHSCT Belfast Outcomes Group
CLEAR
D of H - Childcare Partnership
SHSCT- Family Support
Parenting Family
Peoples Project
Dormant Accounts
MACE
Keadue
Ulster Garden Villages
Carers Fund
CFNI
Children in Need
Ideas Fund
Belfast City Council Medium Grant
Belfast Cily Council Micro Grant
PHA- Odyssey Parenting Your Teen
Community Pharmacy
Rank
ABRDN
Halifax
Queens Choice
Practitioner Training
Employee Wellbeing sales
Unrestricted income
The Ireland Fund
The Community Foundation - Cost of Living
Community Foundation - Families Together
Communily Foundation Tinylife Collaboration
Community Foundation Groundworks collaboration
36,657
36,657
9,258
20,000
5,403
6,158
6,250
32,989
9,258
20,000
5,403
6.158
6,250
32,989
10,000
24.622
10,000
24,622
16,749
15,000
36,985
4,000
9,439
44,426
4,500
1,500
70,921
7,642
29,615
26,133
16,749
15,000
36,985
4.000
9,439
44,426
4.500
1,500
70,921
7,642
29,615
26,133
14,300
14,300
6,540
6.540
46.360
46,360
47,279
12,743
7,578
47,279
12,743
7,578
52.900
500,147
553,047
24

Parenting Focus Limited
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2024
Charitsble activiti8S (conlinued)
Unrestricted
Funds
Restricted Total Funds
Funds
2023
D of H - Revenue Grant- Core
Odyssey Parenting Your Teen ROI
Community Fund - Dads Project
Community Fund - Tiny Life
Assets Recovery
BHSCT Belfast Outcomes Group
CLEAR
D ol H- Childcare Partnership
SHSCT- Family Support
Parenting Family
Peoples Project
Dormant Accounts
MACE
Keadue
Ulster Garden Villages
Carers Fund
CFNI
Children in Need
Ideas Fund
Belfast City Council Medium Grant
Belfast City Council Micro Grant
PHA - Odyssey Parenting Your Teen
Community Phamacy
Rank
ABRDN
Halifax
Queens Choice
Practitioner Training
Employee Wellbeing sales
Unrestricted income
The Ireland Fund
The Community Foundation - Cost of Living
CommunÉty Foundation - Families Together
Community Foundation - Tinylife Collaboration
Community Foundation Groundworks collaboration
73.313
73,313
5,193
58,575
19.572
8,500
5,694
9,619
7,600
30,240
6,490
5,193
58,575
19,572
8,500
5.694
9,619
7,600
30,240
6.490
49,244
49,244
58,107
58,107
10,396
24,309
5,000
1,500
47.936
10,396
24,309
5,000
1,500
47,936
25,000
52,302
5,491
25,000
52.302
5,491
14,300
5,540
8,400
14,300
5,540
8.400
8,691
5,978
47.279
12,527
15,158
8,691
5,978
47,279
12,527
15.158
105,630
516.324
621,954
25

Parenting Focus Limited
Company Limited by Guarantee
Notes to the Financial Statements (coniinued)
Year ended 31 March 2024
Other trading activities
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Parenting Consultations
Fundraising
Parenting Education Programmes
16,654
3,547
51,150
16,654
3,547
51,150
419
32,173
419
32,173
32,592
32,592
71,351
71,351
Investment income
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Bank Interest
4,954
4,954
2,044
2.044
Expenditure on charitable activities by fund type
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Parenting Education. Participation. Support
Support Gosts
77.347
43,801
534,181
611.528
43,801
121,148
534,181
655,329
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
10. Analysis of support costs
Analysis of
support costs
Parenting
Education,
Participation,
Support Total 2024
Total 2023
Staff costs
General office
Governance costs
6,235
3,132
34,434
6,235
3.132
34.434
6,819
2,164
31.230
43,801
43,801
40,213
26

Parenting Focus Limited
Company Limited by Guarantee
Notes to the Financial Statements (continu
Year ended 31 March 2024
11. Net gainsl(losses} on investments
Unrestri¢ted Total Funds Unrestricted Totsl Funds
Funds
2024
Funds
2023
Gainsl(losses) on listed investments
2,212
2,212
(1 .242)
(1,2421
12. Net (expenditure)fincome
Nel (expenditure)lin¢ome is stated after chargingl(Grediting).
2024
2023
Depreciation of tangible fixed assets
450
375
13. Auditors remuneration
2024
2023
Fees payable for the audrt of the financial statements
6,300
5,979
14. Staff costs
The total staff costs and employee beneffts for the reporting period are analysed as follows..
2024
2023
Wages and salaries
Social security ¢osts
Employer Gontributions to pension plans
404.342
27.739
15.952
442,189
37,769
16,921
448,033
496,879
The average head count of employees during the year was 19 {2023'. 21).
No employee received employee benefits of more than £60,000 during the year (2023= Nil).
15. Trustee remuneration and expenses
No members of the Board of Trustees received any remuneration or reimbursement of out-of-
pocket expenses during the year (2023: £nil).
No Trustee or other person related to the charity had any personal interest in any contract or
transaction entered into by the charity during the year (2023: £nill.
27

Parenting Focus Limited
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2024
16. Tangible fixed assets
Fixtures and
fittings
Alterations to
Premises
Equipment
Total
Cost
At 1 April 2023
Additions
16,473
15,930
2,374
7,660
40,063
2,374
At 31 March 2024
16,473
18,304
7,660
42,437
Depreciation
At 1 April 2023
Charge for the year
16.473
14.897
450
7.660
39,030
450
At 31 March 2024
16,473
15,347
7,660
39,480
Carrying amount
At 31 March 2024
2.957
2,957
At 31 March 2023
1,033
1,033
17. Investments
Shares in
Cash or cash
Listed
group
equivalents investments undertakings
Total
Cost or valuation
At 1 April 2023
Additions
Fair value movements
(16)
33.134
100
33,218
2.212
2.212
At 31 March 2024
(16)
35,346
100
35,430
Impairment
At 1 April 2023 and 31 March 2024
Carrying amount
At 31 March 2024
(16)
(16)
35,346
100
35,430
At 31 March 2023
33.134
100
33.218
All investments shown above are held at valuats-on.
Financial assets held at fair value
The charily 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 balan￿ made up of cash
{£16) and listed investments £34,346 valued at market value on 31 st March 2024.The net gain
on investment is £2,212.
28

Parenting Focus Limited
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2024
18. Debtors
2024
2023
Trade debtors
Amounts owed by group undertakings
Prepayments and accrued income
33,485
52,381
965
40.511
50,722
84,207
93,857
19. Creditors: amounts falling due within one year
2024
2023
Trade credrtors
Accruals and deferred income
Social security and other taxes
Other creditors
12.323
15,783
2,584
1,625
19,795
21,003
2,927
2,544
32,315
46,269
20. Deferred income
2024
2023
Al l April 2023
Amount released to income
Amount deferred in year
At 31 March 2024
8,000
(8.000)
1,958
79,092
{79,092}
8,000
1,958
8,000
21. Pensions and other post retlrement benefits
Defined contribution plans
The amount recognised in income or expenditure as an expense in relation to defined
contribulion plans was £15.952 (2023.. £16,921).
29

Parenting Focus Limited
Company Limited by Guarantee
Notes to the Financial Statements (continuedj
Year ended 31 March 2024
22. Analysis of charitable funds
Unrestricted funds
At
1 Apr 2023
Gains and
At
losses 31 Mar 2024
Income Expenditure
Transfers
General funds
Designated Fund
- Website
re-brand
421,578
90,970
(112,826)
2,212
401,934
20,000
(8,3221
(121,148)
11,678
441,578
90,970
2,212
413,612
At
1 Apr 2022
Gains and
At
losses 31 Mar 2023
Income Expenditure
Transfers
General funds
Designated Fund
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
The designated fund of £20.000 is in relation to the rebrand of the Website. In the 23124 year,
£8,322 of expenditure has been allocated against this fund. with the remainder to be used in July
2024.
Restricted funds
At
1 Apr 2023
Gains and
At
losses 31 Mar 2024
Income Expenditure
Transfers
D of H - Revenue
Grant
Big Lottery FLsnd -
Tiny Life
Assets Recovery
Community
Foundation
CLEAR
36,657
{36,657}
7.734
9.258
20,000
(16,992)
{20,000}
4.758
(4,758)
(12,408)
12,408
30

Parenting Focus Limited
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2024
22. Analysis of charitable funds (coniinuedj
Dormant
Accounts
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
Comrnunity
Foundation-
Tinylife
collaboration
Community
Foundation -
Grounworks
collaboration
7.815
6,963
2,990
24,622
9.439
44,426
(32,4371
{15,2301
(42,156)
1,172
5.260
4.500
(4,500)
1,500
29,615
26.133
(1,500)
(29.615)
(35,789)
2,875
9,656
2,875
500
7,851
(500)
(7.851)
(32.9891
32,989
70,920
5,403
(70,9201
(5,403)
47,279
(47.279)
581
12.743
(13,324)
7,579
(7.579)
31

Parenting Focus Limited
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2024
22. Analysis of charitable funds {coniinued)
Peoples Project
Keadue
Ulster Garden
Villages
Carers Fund
Community
Pharmacy
CFNI
Queens
10,000
16,749
(9,418)
(16,749)
582
15,000
36,985
(8,750)
(36,985)
6,250
7.642
4.000
14,300
(7,642)
(4,000)
(12,750)
(534,181)
1,550
51,723
500,147
17,689
At
1 Apr 2022
Gains and
Al
losses 31 Mar 2023
Income Expenditure
Transfers
D of H - Revenue
Grant
Big Lottery Fund -
Tiny Life
Assets Recovery
Community
Foundation
CLEAR
Dormant
Accounts
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
(13.895)
(8,500)
7,734
58.575
9,619
(53.817)
(18,640)
4,758
9,021
7,815
6,963
2.990
49,244
10.396
24.309
(49,244)
(10.396)
(24.309)
7,815
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 Focus Limited
Company Limited by Guarantee
Notes to the Financial Statements (continuedj
Year ended 31 March 2024
22. Analysis of ¢harltable funds (conlinued)
BIG Cost of Living
PHA
BHSCT
Community
Foundation -
Families Together
Community
Foundation -
Tinylife
collaboration
Comrnunity
Foundation -
Grounworks
collaboration
Peoples Project
Keadue
Ulster Garden
Villages
Carers Fund
Community
Pharmacy
CFNI
Queens
5.978
47,936
5,694
15.978)
(47.936)
(5.694)
47,279
{47,411}
132
12.527
(11,946)
581
15,158
(15,158)
19.825
516,324
(493.681)
9,255
51,723
Transfers have taken place from Unrestricted funds to Restricted funds in the year to cover the
deficit in the restricted funds.
33

Parenting Focus Limited
Company Limited by Guarantee
Notes to the Financial Ststements (continutd)
Year ended 31 March 2024
23. Analysis of net assets between funds
Unrestncted
Funds
Restricted Total Funds
Funds
2024
Tangible fixed assets
Investments
Current assets
Creditors less than 1 year
Net assets
2,957
35,430
405,582
(30,357)
413,612
2,957
35,430
425,229
{32,315)
431,301
19,647
{1 ,958)
17,689
Unrestricted
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
146,269)
493,301
59,723
{8.000)
51.723
24. Ethlcal standards
In Common with many other businesses of our size and nature we use our auditors to prepare
and submit returns to the tax authorities and assist with the preparation of the financial
statements.
25. Taxation
The Company is a registered charity. and as such is entitled to tax exemptions on income and
profits in furtherance of the charity's primary objectives.
26. Contingencies
A contingent liability exists to repay grants and Trust monies received should certain Conditions
not be fulfilled by the charity In the opinion of the Trustees. the terms of the Letters of Offers
have been, or will be, ¢omplied with and no liability is expected.
27. Analysis of changes in net debt
At
At 1 Apr 2023 Cash flows 31 Mar 2024
Cash at bank and in hand
411.462
(70,440)
341,022
28. Related parties
During the year a consultancy research company was engaged to carry OLrt a piece of research
in which a current trustee is the director. No remuneration was paid to the Trustee for this work.
34

Parenting Focus Limited
Company Limited by Guarantee
Management Information
Year ended 31 March 2024
The following pages do not forni part of the financial statements.
35

Parenting Focus Limited
Company Limited by Guarantee
Detailed Statement of Financial Activities
Year ended 31 March 2024
2024
2023
Income and endowments
Donations and legacies
Miscellaneous Donations
524
3,565
Charitable aGtivities
D of H- Revenue Grant- Core
Odyssey Parenting Your Teen ROI
Community Fund - Dads Project
Community Fund - Tiny Life
Assets Re¢overy
BHSCT Belfast Outcomes Group
CLEAR
D of H- Childcare Partnership
SHSCT- Family Support
Parenting Family
Peoples Project
Dormant Accounts
MACE
Keadue
Ulster Garden Villages
Carers Fund
CFNI
Children in Need
Ideas Fund
Belfast City Council Medium Grant
Belfast City Council Micro Grant
PHA- Odyssey Parenting Your Teen
Community Pharmacy
Rank
ABRDN
Halifax
Queens Choice
Practitioner Training
Employee Wellbeing sales
36.657
73.313
5,193
58,575
19,572
8,500
5,694
9,619
7,600
30,240
6,490
9.258
20,000
5,403
6,158
6,250
32.989
10,000
24.622
49,244
58,107
16.749
15,000
36,985
4.000
9,439
44.426
4,500
1,500
70,921
7,642
29,615
26.133
10,396
24,309
5,000
1,500
47,936
25.000
52,302
5,491
14.300
5,540
8,400
14.300
6.540
Carried forward
1439.087)
1532.321)
36

Parenting Focus Limited
Company Limited by Guarantee
Detailed Statement of Financial Activities (continued)
Year ended 31 March 2024
2024
2023
Brought fomard
{439,087)
(532,321)
Unrestricted income
The Ireland Fund
The Community Foundation- Cost of Living
Community Foundation - Families Together
Community Foundation - Tinylife Collaboration
Community Foundation - Groundworks collaboration
46,360
8,691
5,978
47,279
12,527
15.158
47,279
12.743
7,578
553,047
621.954
Other trading activities
Parenting Consultations
Fundraising
Parenting Education Programmes
16,654
3,547
51.150
419
32,173
32,592
71.351
Investment income
Bank Interest
4,954
2,044
Total income
591.117
698,914
37

Parenting Focus Limited
Company Limited by Guarantee
Notes to the Detailed Ststement of Financial Activities
Year ended 31 March 2024
2024
2023
Expenditure on charitable activities
Parenting Education, Participation, Support
Activities undertaken directly
Gross wages
Employels NIC
Pension costs
Resources
Training Costs
Project Costs
Sessional Workers
Travel and Subsistence
Premises Costs
Telephone and Webchat
Bad debt write off
Depreciation
395.597
27,739
15,952
12,514
1,225
30,939
72,467
1,971
24,784
26,925
965
450
432.625
37,769
16.921
4,609
3,314
12.251
64,471
1,953
25,946
24,447
375
611,528
624,681
Support costs
Salaries, wages & other related costs
Other office costs
6,235
3,132
6,819
2,164
9,367
8,983
Governance costs
Salaries. wages and other related costs
Accountancy fees
Audit fees
Governance costs - legal and other professional fees
Bank Charges
2,510
11,570
6,300
14,054
2,745
14,844
7,780
5,495
366
34,434
31,230
Expenditure on charitable a¢tFvities
655,329
664,894
Net gainsl(losses} on investments
Gainsl{losses) on listed investments
2,212
{1 ,242)
Net lexpenditureifincome
{62,000)
32.778
38