2025-03-31-accounts

COMPANY REGISTRATION NUMBER: NI030087 CHARITY REGISTRATION NUMBER: NIC103613

Parenting Focus Limited Company Limited by Guarantee

Financial Statements 31 March 2025

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 2025

	Page
Trustees' annual report (incorporating the directors' report)	1
Independent auditor's report to the members	10
Statement of financial activities (including income and
expenditure account)	16
Statement of financial position	17
Statement of cash flows	18
Notes to the financial statements	19

Parenting Focus Limited

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Directors' Report)

Year ended 31 March 2025

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 2025.

Reference and administrative details

Registered charity name Parenting Focus Limited Charity registration number NIC103613 Company registration number NI030087 Principal office and registered Hm Chartered Accountants 6[th] Floor office East Tower, Lanyon Plaza 8 Lanyon Place Belfast BT1 3LP Northern Ireland

The trustees

Suzanne Dunne (Chairperson) (Resigned 11 September 2024) Marc Magill (Honorary Treasurer) Kathleen Gillespie Judith Hill (Resigned 11 September 2024) Elizabeth Kavanagh Breige Napier (Resigned 17 September 2025) Lisa Nugent Dr Liam O'Hare (Resigned 17 September 2025) Paul Taylor John Wallace Lisa Keys (Chairperson) (Appointed 7 May 2024) Dr Emma McGinnis (Appointed 11 September 2024) Rioghnach Murphy (Appointed 11 September 2024) Fiona Anne Cole (Appointed 11 September 2024) Mandolin Flavin (Appointed 17 December 2024) Company secretary Sharon McWhirter (Resigned 17 September 2025) Kathleen Gillespie (Appointed 17 September 2025) 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 BT1 5UB

1

Parenting Focus Limited

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Directors' Report) (continued)

Year ended 31 March 2025

Structure, governance and management

Company Structure

Parenting Focus Limited changed its registered name from Parenting for NI Limited (operating as Parenting NI) on 8th April 2024. Parenting Focus Limited is a company limited by guarantee incorporated on 20th October 1995 (Registered No NI030087) 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 governing 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 its principal address, is given on page 1.

Organisational Structure and Governance

The Trustees are responsible for the strategic direction of the charity, as detailed in the Strategic Plan. The Trustees are led by the Chairperson, with 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, this role was fulfilled by an Interim Chief Executive, who was contracted from March 24 - March 25. Support, supervision and appraisal systems are in place to ensure Parenting Focus targets are met and quality standards adhered to.

The Board met in September 24, December 24 and March 24 and received detailed reports from the Interim Chief Executive and the Senior Leadership Team on all the areas of work, including progress of targets against the operational plans.

The Board is supported by the Finance Sub Committee, which met prior to each Board meeting and is chaired by the Honorary Treasurer. This committee is made up of the Interim 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.

The Board increased the frequency of meetings in March 25 and these subsequent meetings were held with board members only.

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. New trustees were recruited in the past year and the board skills include Strategic Planning, Adult and Child Safeguarding, Child Development, Human Resources, Law, Business Marketing and Financial Management.

Induction of Board of Trustees

Induction training was completed for new Trustees. This includes provision of information about the charity to ensure they are fully aware of the services and the functioning of the charity.

2

Parenting Focus Limited

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Directors' Report) (continued)

Year ended 31 March 2025

Structure, governance and management (continued)

Governance

The Board of Trustees is operating within good governance practice. The bi-annual training on governance, facilitated by Northern 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 charity might be exposed. The Interim Chief Executive had responsibility to ensure that the procedures to mitigate risk are followed, and to report on Risk Management to the Board. The Senior Leadership Team and the Trustees conduct an annual review the Risk Management Register with any other risk factors brought to the attention of the Finance Sub Committee at their quarterly meetings and subsequently reported to the Board of of Trustees.

Risks are evaluated under the areas of External Factors, Management Expectations 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 legislation and good practice.

Related parties 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 Interim 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 conflict of interest. Staff are required to confirm the same at supervision meetings.

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.

3

Parenting Focus Limited

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Directors' Report) (continued)

Year ended 31 March 2025

Objectives and activities

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."

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 partnerships is to facilitate easier access to services for families and collectively 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 has provided free, accessible support to parents for over four decades. In that time, we have helped hundreds of thousands of parents, grandparents, and others in a parenting role. Our core mission has always remained clear: to ensure parents have timely access to the information and support they need on what is often a challenging and unpredictable journey.

Regretfully, after extensive consultation, consideration and professional advice, the Board of Trustees has made the incredibly difficult decision to bring Parenting Focus's forty-six years of dedicated support for parents and families across Northern Ireland to a close. The Board has begun to oversee the process of winding down the operations of Parenting Focus which is expected to be completed in Autumn 2025.

4

Parenting Focus Limited

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Directors' Report) (continued)

Year ended 31 March 2025

Achievements and performance

Focus of our Work

Since the charity's inception in 1979, the main focus of Parenting Focus has continued to be listening to and supporting parents and families across Northern Ireland

During 2024/25, 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. This included consultations with parents on behalf of the Department of Education to help shape their new RAISE initiative which aims to raise achievement to reduce educational disadvantage.

Parenting Focus implemented its tried and tested range of effective, innovative methods delivering services and supports as well as continually developing new methods to maximise impact regarding parental participation. We demonstrated innovation, flexibility and adaptability to ensure engagement continued to be meaningful by not only meeting, but in some cases exceeding targets, across all areas.

Parenting Focus remained 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, 2024/25 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. A number of funders continued short term funding opportunities, which Parenting Focus was able to avail of. This helped sustain the work of the charity in the short term.

5

Parenting Focus Limited

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Directors' Report) (continued)

Year ended 31 March 2025

Achievements and performance (continued)

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 2024/25 the activities delivered include:

1. Parenting NI Support Line Service - the gateway into Parenting Focus offering telephone, email, webchat support and information

2. Parenting Programmes and Workshops

3. Dads Support

4. Home Visiting - Family Support (across BHSCT and within specific areas of SHSCT)

5. Parent Employee Wellbeing

In addition to direct services listed above, Parenting Focus consulted with parents to ensure they had a say on issues important to them and their family. Feedback was used to influence government policy, planning and service delivery.

6. Research and Policy including briefing papers and facilitating relevant round table events

7. Parental Engagement / Consultations

8. OCN qualifications

9. 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 information and highlighting the services available.

Parenting Week was celebrated and promoted from Monday 21st to Friday 25th October 2024, attracting a large audience of parents, practitioners and organisations. The theme for the week was "For Every Family". At Parenting Focus we know that there is no one ideal family. Every family is unique and deserves to be celebrated. Our aim was to focus on the importance of embracing and honouring the diversity that make ach family special. The week celebrated all parents and carers of children.

6

Parenting Focus Limited

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Directors' Report) (continued)

Year ended 31 March 2025

Financial review

Internal 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 information.

Internal control systems and accounting procedures are documented in the Financial Policy.

Systems and procedures are constantly 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 management and administration of the charity itself. The SOFA also outlines those incoming resources for the year received from sources which place restrictions on the way in which the charity can use funds, and the level of incoming resources that can be used by the charity without restriction, within the company's charitable objects.

During the financial year ended 31st March 2025, the charity continued to pursue its charitable objectives, generating total income of £417,818 (2024: £591,117) and incurring total expenditure of £657,380 (2024: £655,329). The net gain on investments totalled £1,932 (2024: £2,212). The total deficit for the year totalled £237,630 (2024: £62,000) resulting in total funds carried forward of £193,671. At 31st March 2025, the charity held total funds of £193,671 (2024: £431,301), of which £165,865 (2024: £413,612) were unrestricted and £27,806 (2024: £17,689) restricted. Unrestricted reserves freely available to spend totalled £162,783 (£2024: £374,914) which represents less than three months expenditure.

Whilst the organisation operated with robust financial procedures to monitor expenditure, a volatile and uncertain funding environment presented challenges for sustainability. The organisation was unsuccessful in it's application for core funding and for PeacePlus funding. This led to the board seeking professional advice to ascertain the options available. Following extensive consideration by the board, a decision was reached that Parenting Focus was no longer sustainable and steps are currently being taken for an orderly wind down of the organisation.

During the year 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 and Charitable Trusts. We offer our sincere thanks to our funders for their support which allowed the charity to provide a range of valuable parenting services and support across Northern Ireland.

7

Parenting Focus Limited

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Directors' Report) (continued)

Year ended 31 March 2025

Financial review (continued)

Reserves Policy

On 10th June 2025 the trustees resolved to wind up the charity. The primary objective of holding reserves is now to ensure an orderly and compliant closure of the charity's activities, rather than the continuation of ongoing operations. The trustees have undertaken a detailed assessment of the charity's anticipated obligations to the point of closure, which include:

• Settlement of all known and reasonably foreseeable liabilities, including trade creditors, grants payable, redundancy entitlements, and termination costs for premises and other contracts.

• Payment of professional and statutory fees necessary to wind up the charity, including final audit, legal advice, and regulatory filing costs.

• Fulfilment of any outstanding charitable commitments, ensuring that restricted funds are applied in line with their restrictions.

• Maintaining sufficient liquidity to cover unexpected costs that may arise before final dissolution.

The trustees have agreed that any residual funds remaining after all closure obligations have been met will be distributed strictly in accordance with the charity's governing document and relevant charity law. In practice, this will involve transferring surplus assets to one or more charities with similar purposes, as approved by the trustees and, where necessary, by the Charity Commission.

The reserves will be monitored closely through regular cash flow forecasts and formal trustee reviews. No expenditure will be approved unless it directly supports the fulfilment of legal obligations, contractual commitments, or the completion of outstanding charitable activities.

Investment Policy

Following the trustees' decision on 10th June 2025 to wind up the charity, the investment policy has been revised to reflect the change in strategic priorities. The primary objective is now to preserve capital and maintain liquidity in order to meet the charity's closure obligations and complete any outstanding charitable commitments.

All investments previously held for long-term growth or income have been, or are in the process of being, realised. Funds are held in low-risk, liquid forms such as bank deposits and money market accounts to ensure immediate availability when required. The trustees have adopted a low-risk approach to minimise exposure to market volatility, given the finite timeframe to closure.

The investment policy will remain in place only until all funds have been applied in accordance with the charity's governing document and relevant charity law. The trustees will review the level and form of investments regularly during the wind-up period to ensure that liquidity and security are maintained, and that all decisions are consistent with the orderly closure of the charity.

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).

8

Parenting Focus Limited

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Directors' Report) (continued)

Year ended 31 March 2025

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 concern basis unless it is inappropriate to presume that the charity will continue in business.

The trustees 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 hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

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 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 information 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 to the small companies exemption.

The trustees' annual report (incorporating the directors' report) was approved on 17 September 2025 and signed on behalf of the board of trustees by:[Kuys] Lisa Keys (Chairperson) Trustee[Usa]

9

Parenting Focus Limited

Company Limited by Guarantee

Independent Auditor's Report to the Members of Parenting Focus Limited

Year ended 31 March 2025

Opinion

We have audited the financial statements of Parenting Focus Limited (the 'charity') for the year ended 31 March 2025 which comprise the statement 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 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 2025 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;

• have been properly 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 International 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 concern

In forming our opinion, we have considered the appropriateness of preparing the financial statements on the break up basis of accounting. We have also considered the adequacy of disclosures made in note 3 of the financial statements and the Trustees' report concerning the voluntary wind up of the Charity. In view of the significance of this matter we consider that it should be drawn to your attention, but our opinion is not modified in this respect.

10

Parenting Focus Limited

Company Limited by Guarantee

Independent Auditor's Report to the Members of Parenting Focus Limited (continued)

Year ended 31 March 2025

Other information

The other information 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 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 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 inconsistent with 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 other information. 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 fact.

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 with 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 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 returns 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 returns; 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.

11

Parenting Focus Limited

Company Limited by Guarantee

Independent Auditor's Report to the Members of Parenting Focus Limited

(continued)

Year ended 31 March 2025

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 statements 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.

Our responsibility is to audit and express an opinion on the financial statements in accordance with applicable law and International Standards 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.

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 concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

12

Parenting Focus Limited

Company Limited by Guarantee

Independent Auditor's Report to the Members of Parenting Focus Limited (continued)

Year ended 31 March 2025

Auditor's 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 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 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 performance 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 internal 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 valuations specialists regarding how and where fraud might occur in the financial statements and any potential indicators of fraud.

As a result of these procedures, 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 determination 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 material penalty.

13

Parenting Focus Limited

Company Limited by Guarantee

Independent Auditor's Report to the Members of Parenting Focus Limited

(continued)

Year ended 31 March 2025

As part of an audit in accordance with ISAs (UK), we exercise professional judgment and maintain professional scepticism 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 internal 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 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 concern. If we conclude 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 concern.

• 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.

14

Parenting Focus Limited

Company Limited by Guarantee

Independent Auditor's Report to the Members of Parenting Focus Limited (continued)

Year ended 31 March 2025

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 Act 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 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 formed.

—=_

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

17 September 2025

15

Parenting Focus Limited

Company Limited by Guarantee

Statement of Financial Activities (including income and expenditure account)

Year ended 31 March 2025

			2025		2024
		Unrestricted	Restricted
		funds	funds	Total funds	Total funds
	Note	£	£	£	£
Income and endowments
Donations and legacies	5	43	–	43	524
Charitable activities	6	84,762	314,714	399,476	553,047
Other trading activities	7	10,185	–	10,185	32,592
Investment income	8	8,114	–	8,114	4,954
		─────────	─────────	─────────	─────────
Total income		103,104	314,714	417,818	591,117
		═════════	═════════	═════════	═════════
Expenditure
Expenditure on charitable activities	9	351,479	305,901	657,380	655,329
		─────────	─────────	─────────	─────────
Total expenditure		351,479	305,901	657,380	655,329
		═════════	═════════	═════════	═════════
Net gains on investments	11	1,932	–	1,932	2,212
		─────────	─────────	─────────	─────────
Net expenditure		(246,443)	8,813	(237,630)	(62,000)
		═════════	═════════	═════════	═════════
Transfers between funds		(1,304)	1,304	–	–
		─────────	─────────	─────────	─────────
Net movement in funds		(247,747)	10,117	(237,630)	(62,000)
Reconciliation of funds
Total funds brought forward		413,612	17,689	431,301	493,301
		─────────	─────────	─────────	─────────
Total funds carried forward		165,865	27,806	193,671	431,301
		═════════	═════════	═════════	═════════

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 pages 19 to 32 form part of these financial statements.

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Parenting Focus Limited

Company Limited by Guarantee

Statement of Financial Position

31 March 2025

		2025	2024
	Note	£	£
Fixed assets
Tangible fixed assets	16	2,982	2,957
Investments	17	100	35,430
		───────	────────
		3,082	38,387
Current assets
Debtors	18	69,448	84,207
Cash at bank and in hand		227,446	341,022
		─────────	─────────
		296,894	425,229
Creditors: amounts falling due within one year	19	106,305	32,315
		─────────	─────────
Net current assets		190,589	392,914
		─────────	─────────
Total assets less current liabilities		193,671	431,301
		─────────	─────────
Net assets		193,671	431,301
		═════════	═════════
Funds of the charity
Restricted funds		27,806	17,689
Unrestricted funds		165,865	413,612
		─────────	─────────
Total charity funds	22	193,671 ═════════	431,301 ═════════

These financial statements 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 17 September 2025, and are signed on behalf of the board by: -WwaA Lisa Kos Marc Magill (Honorary Treasurer) Lisa Keys (Chairperson) Trustee Trustee

The notes on pages 19 to 32 form part of these financial statements.

17

Parenting Focus Limited

Company Limited by Guarantee

Statement of Cash Flows

Year ended 31 March 2025

	2025	2024
	£	£
Cash flows from operating activities
Net expenditure	(237,630)	(62,000)
Adjustments for:
Depreciation of tangible fixed assets	737	450
Net gains on investments	(1,932)	(2,212)
Other interest receivable and similar income	(8,114)	(4,954)
Interest payable and similar charges	445	–
Accrued expenses	1,208	822
Changes in:
Trade and other debtors	14,759	9,650
Trade and other creditors	72,782	(14,776)
	─────────	────────
Cash generated from operations	(157,745)	(73,020)
Interest paid	(445)	–
Interest received	8,114	4,954
	─────────	────────
Net cash used in operating activities	(150,076)	(68,066)
	═════════	════════
Cash flows from investing activities
Purchase of tangible assets	(762)	(2,374)
Proceeds from sale of other investments	37,262	–
	─────────	────────
Net cash from/(used in) investing activities	36,500	(2,374)
	═════════	════════
Net decrease in cash and cash equivalents	(113,576)	(70,440)
Cash and cash equivalents at beginning of year	341,022	411,462
	─────────	─────────
Cash and cash equivalents at end of year	227,446	341,022
	═════════	═════════

The notes on pages 19 to 32 form part of these financial statements.

18

Parenting Focus Limited

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 31 March 2025

1. 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 Hm Chartered Accountants 6[th] Floor, East Tower, Lanyon Plaza, 8 Lanyon Place, Belfast, BT1 3LP, Northern Ireland.

2. 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 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.

3. 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 expenditure.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

The trustees have begun the wind up process of the Charity and therefore do not consider it to be appropriate to adopt the going concern basis of accounting in preparing the financial statements. Accordingly the financial statements have been prepared on a break up basis.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates 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 earmarked by the trustees for particular future project or commitment.

Restricted funds are subjected to restrictions 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.

19

Parenting Focus Limited

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2025

3. Accounting 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 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 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 unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned 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 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 governance 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.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment 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.

20

Parenting Focus Limited

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2025

3. Accounting policies (continued)

Tangible assets (continued)

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 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 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 - 20% straight line Equipment - 25% reducing balance Alterations to Premises - 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 cannot be reliably measured, assets 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 are recorded at cost less any accumulated impairment losses.

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 at 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 accumulated profits of the associate arising before or after the date of acquisition.

4. 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.

21

Parenting Focus Limited

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2025

5. Donations and legacies

		Unrestricted	Total Funds	Unrestricted	Total Funds
		Funds	2025	Funds	2024
		£	£	£	£
	Donations
	Miscellaneous Donations	43	43	524	524
		════	════	════	════
6.	Charitable activities
			Unrestricted	Restricted	Total Funds
			Funds	Funds	2025
			£	£	£
	D of H – Revenue Grant – Core		–	36,657	36,657
	Community Fund - Tiny Life		–	–	–
	Assets Recovery		–	–	–
	BHSCT Belfast Outcomes Group		–	6,939	6,939
	CLEAR		–	(1,304)	(1,304)
	D of H – Childcare Partnership		–	–	–
	SHSCT – Family Support		–	35,553	35,553
	Peoples Project		–	–	–
	Dormant Accounts		–	–	–
	Keadue		–	–	–
	Ulster Garden Villages		–	10,000	10,000
	Carers Fund		–	36,985	36,985
	CFNI		–	–	–
	Children in Need		–	–	–
	Ideas Fund		–	20,200	20,200
	Summerhill Foundation		54,250	–	54,250
	Belfast City Council Medium Grant		–	–	–
	Belfast City Council Micro Grant		–	–	–
	Garfield Weston Foundation		–	10,000	10,000
	IFI - Parenting Monaghan		–	1,515	1,515
	Apex Housing		–	1,000	1,000
	Raise Programme		–	29,128	29,128
	PHA - Odyssey Parenting Your Teen		–	71,361	71,361
	Community Pharmacy		–	4,358	4,358
	Rank		–	38,222	38,222
	ABRDN		–	–	–
	Queens Choice		–	14,100	14,100
	Practitioner Training		–	–	–
	Unrestricted income		30,512	–	30,512
	Community Foundation - Families Together		–	–	–
	Community Foundation - Tinylife Collaboration		–	–	–
	Community Foundation - Groundworks	collaboration	–	–	–
			────────	─────────	─────────
			84,762	314,714	399,476
			════════	═════════	═════════

22

Parenting Focus Limited

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2025

6. Charitable activities (continued)

			Unrestricted	Restricted	Total Funds
			Funds	Funds	2024
			£	£	£
	D of H – Revenue Grant – Core		–	36,657	36,657
	Community Fund - Tiny Life		–	9,258	9,258
	Assets Recovery		–	20,000	20,000
	BHSCT Belfast Outcomes Group		–	5,403	5,403
	CLEAR		–	6,158	6,158
	D of H – Childcare Partnership		–	6,250	6,250
	SHSCT – Family Support		–	32,989	32,989
	Peoples Project		–	10,000	10,000
	Dormant Accounts		–	24,622	24,622
	Keadue		–	16,749	16,749
	Ulster Garden Villages		–	15,000	15,000
	Carers Fund		–	36,985	36,985
	CFNI		–	4,000	4,000
	Children in Need		–	9,439	9,439
	Ideas Fund		–	44,426	44,426
	Summerhill Foundation		–	–	–
	Belfast City Council Medium Grant		–	4,500	4,500
	Belfast City Council Micro Grant		–	1,500	1,500
	Garfield Weston Foundation		–	–	–
	IFI - Parenting Monaghan		–	–	–
	Apex Housing		–	–	–
	Raise Programme		–	–	–
	PHA - Odyssey Parenting Your Teen		–	70,921	70,921
	Community Pharmacy		–	7,642	7,642
	Rank		–	29,615	29,615
	ABRDN		–	26,133	26,133
	Queens Choice		–	14,300	14,300
	Practitioner Training		6,540	–	6,540
	Unrestricted income		46,360	–	46,360
	Community Foundation - Families Together		–	47,279	47,279
	Community Foundation - Tinylife Collaboration		–	12,743	12,743
	Community Foundation - Groundworks	collaboration	–	7,578	7,578
			────────	─────────	─────────
			52,900	500,147	553,047
			════════	═════════	═════════
7.	Other trading activities
		Unrestricted	Total Funds	Unrestricted	Total Funds
		Funds	2025	Funds	2024
		£	£	£	£
	Fundraising	510	510	419	419
	Parenting Education Programmes	9,675	9,675	32,173	32,173
		────────	────────	────────	────────
		10,185	10,185	32,592	32,592
		════════	════════	════════	════════

23

Parenting Focus Limited

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2025

8. Investment income

	Unrestricted	Total Funds	Unrestricted	Total Funds
	Funds	2025	Funds	2024
	£	£	£	£
Bank Interest	8,114	8,114	4,954	4,954
	═══════	═══════	═══════	═══════
Expenditure on charitable activities by fund type
		Unrestricted	Restricted	Total Funds
		Funds	Funds	2025
		£	£	£
Parenting Education, Participation, Support		254,267	305,901	560,168
Support costs		97,212	–	97,212
		─────────	─────────	─────────
		351,479	305,901	657,380
		═════════	═════════	═════════
		Unrestricted	Restricted	Total Funds
		Funds	Funds	2024
		£	£	£
Parenting Education, Participation, Support		77,347	534,181	611,528
Support costs		43,801	–	43,801
		─────────	─────────	─────────
		121,148	534,181	655,329
		═════════	═════════	═════════

9. Expenditure on charitable activities by fund type

10. Analysis of support costs

			Analysis of
			support costs
			Parenting
			Education,
			Participation,
			Support	Total 2025	Total 2024
			£	£	£
	Staff costs		5,043	5,043	6,235
	General office		1,146	1,146	3,132
	Governance costs		91,023	91,023	34,434
			────────	────────	────────
			97,212	97,212	43,801
			════════	════════	════════
11.	Net gains on investments
		Unrestricted	Total Funds	Unrestricted	Total Funds
		Funds	2025	Funds	2024
		£	£	£	£
	Gains/(losses) on listed investments	1,932	1,932	2,212	2,212
		═══════	═══════	═══════	═══════

24

Parenting Focus Limited

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2025

12. Net expenditure

Net expenditure is stated after charging/(crediting):

	Net expenditure is stated after charging/(crediting):
		2025	2024
		£	£
	Depreciation of tangible fixed assets	737	450
		════	════
13.	Auditors remuneration
		2025	2024
		£	£
	Fees payable for the audit of the financial statements	6,584 ═══════	6,300 ═══════

14. Staff costs

The total staff costs and employee benefits for the reporting period are analysed as follows:

	2025	2024
	£	£
Wages and salaries	327,040	404,342
Social security costs	19,400	27,739
Employer contributions to pension plans	12,761	15,952
	─────────	─────────
	359,201	448,033
	═════════	═════════

In addition to the costs above a provision has been made for redundancy payments to 5 staff members which have arose due to the wind-up of the organisation. Statuatory redundancy payments totalled £39,104 (2024: £nil).

The average head count of employees during the year was 16 (2024: 19). The average number of full-time equivalent employees during the year is analysed as follows:

2025 2024 No. No. Number of staff 16 19 ════ ════

No employee received employee benefits of more than £60,000 during the year (2024: Nil).

Key Management Personnel

Key management personnel include all persons that have authority and responsibility for planning, directing and controlling the activities of the charity. The total compensation paid to key management personnel for services provided to the charity was £94,987 (2024:£92,725).

15. Trustee remuneration and expenses

No members of the Board of Trustees received any remuneration or reimbursement of out-ofpocket expenses during the year (2024: £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 (2024: £nil).

25

Parenting Focus Limited

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2025

16. Tangible fixed assets

		Fixtures and		Alterations to
		fittings	Equipment	Premises	Total
		£	£	£	£
	Cost
	At 1 April 2024	16,473	18,304	7,660	42,437
	Additions	–	762	–	762
		────────	────────	───────	────────
	At 31 March 2025	16,473	19,066	7,660	43,199
		════════	════════	═══════	════════
	Depreciation
	At 1 April 2024	16,473	15,347	7,660	39,480
	Charge for the year	–	737	–	737
		────────	────────	───────	────────
	At 31 March 2025	16,473	16,084	7,660	40,217
		════════	════════	═══════	════════
	Carrying amount
	At 31 March 2025	–	2,982	–	2,982
		════════	════════	═══════	════════
	At 31 March 2024	–	2,957	–	2,957
		════════	════════	═══════	════════
17.	Investments
				Shares in
		Cash or cash	Listed	group
		equivalents	investments	undertakings	Total
		£	£	£	£
	Cost or valuation
	At 1 April 2024	(16)	35,346	100	35,430
	Additions	–	–	–	–
	Disposals	16	(37,278)	–	(37,262)
	Fair value movements	–	1,932	–	1,932
		────	────────	────	────────
	At 31 March 2025	–	–	100	100
		════	════════	════	════════
	Impairment
	At 1 April 2024 and 31 March 2025			–	–
				════	════════
	Carrying amount
	At 31 March 2025	–	–	100	100
		════	════════	════	════════
	At 31 March 2024	(16) ════	35,346 ════════	100 ════	35,430 ════════

All investments shown above are held at valuation.

26

Parenting Focus Limited

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2025

17. Investments (continued)

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 NI 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 which had an opening balance made up of cash (£16) and listed investments £35,346 valued at market value on 31st March 2024. Had a net gain on investment of £1,932. The full investment balance was disposed of during the year.

18. Debtors

	2025	2024
	£	£
Trade debtors	63,603	33,485
Prepayments and accrued income	5,845	50,722
	────────	────────
	69,448	84,207
	════════	════════
Creditors: amounts falling due within one year
	2025	2024
	£	£
Trade creditors	24,547	12,323
Accruals and deferred income	15,033	15,783
Social security and other taxes	2,160	2,584
Provision for wind-up costs	61,118	–
Other creditors	3,447	1,625
	─────────	────────
	106,305	32,315
	═════════	════════
Deferred income
	2025	2024
	£	£
At 1 April 2024	1,958	8,000
Amount released to income	(1,958)	(8,000)
Amount deferred in year	–	1,958
	───────	───────
At 31 March 2025	–	1,958
	═══════	═══════

19. Creditors: amounts falling due within one year

20. Deferred income

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 £12,761 (2024: £15,952).

27

Parenting Focus Limited

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2025

22. Analysis of charitable funds

Unrestricted funds

	At				Gains and	At
	1 Apr 2024	Income	Expenditure	Transfers	losses	31 Mar 2025
	£	£	£	£	£	£
General funds	401,934	103,104	(339,811)	(1,294)	1,932	165,865
Designated Fund
- Website
re-brand	11,678	–	(11,668)	(10)	–	–
	─────────	─────────	─────────	───────	───────	─────────
	413,612	103,104	(351,479)	(1,304)	1,932	165,865
	═════════	═════════	═════════	═══════	═══════	═════════
	At				Gains and	At
	1 Apr 2023	Income	Expenditure	Transfers	losses	31 Mar 2024
	£	£	£	£	£	£
General funds	421,578	90,970	(112,826)	–	2,212	401,934
Designated Fund
- Website
re-brand	20,000	–	(8,322)	–	–	11,678
	─────────	────────	─────────	────	───────	─────────
	441,578 ═════════	90,970 ════════	(121,148) ═════════	– ════	2,212 ═══════	413,612 ═════════

The designated fund of £20,000 is in relation to the rebrand of the Website. Expenditure of £11,668 £8,322 has been allocated against this fund (2024: £8,322), The project was completed in July 2024 and any remaining balance re-allocated to general funds.

Restricted funds

Restricted funds
	At				Gains and	At
	1 Apr 2024	Income	Expenditure	Transfers	losses	31 Mar 2025
	£	£	£	£	£	£
D of H - Revenue
Grant	–	36,657	(36,657)	–	–	–
Big Lottery Fund -
Tiny Life	–	–	–	–	–	–
Assets Recovery	–	–	–	–	–	–
Community
Foundation	–	–	–	–	–	–
BHSCT Belfast
Outcomes Group	–	6,939	(6,939)	–	–	–
CLEAR	–	(1,304)	–	1,304	–	–
SHSCT - Family
Support	–	35,553	(35,553)	–	–	–
Dormant
Accounts	–	–	–	–	–	–
Children in Need	1,172	–	(1,172)	–	–	–

28

Parenting Focus Limited

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2025

22. Analysis of charitable funds (continued)

Ideas Fund	5,260	20,200	(13,110)	–	–	12,350
Belfast City
Council Medium
Grant	–	–	–	–	–	–
Belfast City
Council Micro
Grant	–	–	–	–	–	–
RANK	2,875	38,222	(31,303)	–	–	9,794
ABRDN	–	–	–	–	–	–
Halifax
Foundation	–	–	–	–	–	–
The Ireland Fund	–	–	–	–	–	–
SHSCT	–	–	–	–	–	–
PHA	–	71,361	(71,361)	–	–	–
BHSCT	–	–	–	–	–	–
Community
Foundation -
Families Together	–	–	–	–	–	–
Community
Foundation -
Tinylife
collaboration	–	–	–	–	–	–
Community
Foundation -
Grounworks
collaboration	–	–	–	–	–	–
Peoples Project	582	–	(582)	–	–	–
Keadue	–	–	–	–	–	–
Ulster Garden
Villages	6,250	10,000	(10,588)	–	–	5,662

29

Parenting Focus Limited

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2025

22. Analysis of charitable funds (continued)

Carers Fund	–	36,985	(36,985)	–	–	–
Community
Pharmacy	–	4,358	(4,358)	–	–	–
CFNI	–	–	–	–	–	–
Queens	1,550	14,100	(15,650)	–	–	–
Apex Housing	–	1,000	(1,000)	–	–	–
Garfield Weston	–	10,000	(10,000)	–	–	–
IFI Parenting
Monaghan	–	1,515	(1,515)	–	–	–
RAISE	–	29,128	(29,128)	–	–	–
	────────	─────────	─────────	───────	────	────────
	17,689	314,714	(305,901)	1,304	–	27,806
	════════	═════════	═════════	═══════	════	════════
	At				Gains and	At
	1 Apr 2023	Income	Expenditure	Transfers	losses	31 Mar 2024
	£	£	£	£	£	£
D of H - Revenue
Grant	–	36,657	(36,657)	–	–	–
Big Lottery Fund -
Tiny Life	7,734	9,258	(16,992)	–	–	–
Assets Recovery	–	20,000	(20,000)	–	–	–
Community
Foundation	4,758	–	(4,758)	–	–	–
BHSCT Belfast
Outcomes Group	–	–	–	–	–	–
CLEAR	–	12,408	(12,408)	–	–	–
SHSCT - Family
Support	–	–	–	–	–	–
Dormant
Accounts	7,815	24,622	(32,437)	–	–	–
Children in Need	6,963	9,439	(15,230)	–	–	1,172
Ideas Fund	2,990	44,426	(42,156)	–	–	5,260
Belfast City
Council Medium
Grant	–	4,500	(4,500)	–	–	–
Belfast City
Council Micro
Grant	–	1,500	(1,500)	–	–	–
RANK	2,875	29,615	(29,615)	–	–	2,875
ABRDN	9,656	26,133	(35,789)	–	–	–
Halifax
Foundation	500	–	(500)	–	–	–
The Ireland Fund	7,851	–	(7,851)	–	–	–
SHSCT	–	32,989	(32,989)	–	–	–

30

Parenting Focus Limited

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2025

22. Analysis of charitable funds (continued)

PHA	–	70,920	(70,920)	–	–	–
BHSCT	–	5,403	(5,403)	–	–	–
Community
Foundation -
Families Together	–	47,279	(47,279)	–	–	–
Community
Foundation -
Tinylife
collaboration	581	12,743	(13,324)	–	–	–
Community
Foundation -
Grounworks
collaboration	–	7,579	(7,579)	–	–	–
Peoples Project	–	10,000	(9,418)	–	–	582
Keadue	–	16,749	(16,749)	–	–	–
Ulster Garden
Villages	–	15,000	(8,750)	–	–	6,250
Carers Fund	–	36,985	(36,985)	–	–	–
Community
Pharmacy	–	7,642	(7,642)	–	–	–
CFNI	–	4,000	(4,000)	–	–	–
Queens	–	14,300	(12,750)	–	–	1,550
Apex Housing	–	–	–	–	–	–
Garfield Weston	–	–	–	–	–	–
IFI Parenting
Monaghan	–	–	–	–	–	–
RAISE	–	–	–	–	–	–
	────────	─────────	─────────	────	────	────────
	51,723 ════════	500,147 ═════════	(534,181) ═════════	– ════	– ════	17,689 ════════

Transfers have taken place from Unrestricted funds to Restricted funds in the year to cover the deficit in the restricted funds.

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Parenting Focus Limited

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2025

23. Analysis of net assets between funds

	Unrestricted	Restricted	Total Funds
	Funds	Funds	2025
	£	£	£
Tangible fixed assets	2,982	–	2,982
Investments	100	–	100
Current assets	262,877	34,017	296,894
Creditors less than 1 year	(100,094)	(6,211)	(106,305)
	─────────	────────	─────────
Net assets	165,865	27,806	193,671
	═════════	════════	═════════
	Unrestricted	Restricted	Total Funds
	Funds	Funds	2024
	£	£	£
Tangible fixed assets	2,957	–	2,957
Investments	35,430	–	35,430
Current assets	405,582	19,647	425,229
Creditors less than 1 year	(30,357)	(1,958)	(32,315)
	─────────	────────	─────────
Net assets	413,612	17,689	431,301
	═════════	════════	═════════

24. Ethical 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, complied with and no liability is expected.

27. Analysis of changes in net debt

					At
	At	1	Apr 2024	Cash flows	31 Mar 2025
			£	£	£
Cash at bank and in hand			341,022 ═════════	(113,576) ═════════	227,446 ═════════

28. Related parties

During the year a consultancy research company was engaged to carry out a piece of research in which a current trustee is the director. No remuneration was paid to the Trustee for this work.

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