Charity number: NIC1052481 XT186' Company number: N106450, BOGSIDE AND BRANDYWELL HEI ALTH FORUM (A company limited by guarantee) Directors, roport and financial statements for the year ended 31 March 2023
BOGSIDE AND BRANDYWELL HEALTH FORUM (A company limited by guarantee) Contents Page Iiiforination Directors, Report Indepeiident Auditor's report 9-13 Stateiiient of fiiiaiicial Activities 14 Balance sheet 15 Slaleinent of Cashflows 16 Notcs to tlic accounts 17-24
BOGSIDE AND BRANDYWELL HEI ALTH FORUM (A company limited by guarantee) LegaI and Administrative Information Charily NAMO Bogside and Brandywell Health Forum Cliarity Number NIC105248 1 XTI 867 Conipany Rcglstratlon Number N1064504 Reglstered Office and Operational Address The Gasyard Centre 128 Lecky Road Derry BT48 6NP Directors of Bogsidc and Brandywell Health Forum Ann M¢ Duff Maureen Collins Liam Quigley John Mullan Caomhan Logue Craig Johnston (Appointed l November 2023) Dermot O'Hara (Appointed l November 2023) Laura Webb (Appointed l November 2023) Robin Percival (Resigned l November 2023) Je]ette Hutton (Resign¢d l November 2023) Clare Gallagher (Resigned l November 2023) SccrotAry Brid Coyle (Appointed l Noveinber 2023) Maiella Quigley (Resigned 31 October 2023) Auditors McGroarty Mccaffety & Co Accountants and Registered Auditors 2 Carlisle Terrace Derry BT48 6JX BAnliers AIB (NI) Meadowbank Derry BT48 7TN Solicitors MacDennott, McGurk & Partners 12 Clarendon Street Deny BT48 7ET Page I
BOGSIDE AND BRANDYWEI LL Hfi ALTH FORUM (A company limited by guarantee) Tlie Board of Directors present their report and audited financial statements for the year ended 31 March 2023. Principal actAvity Tlie pi'incipal activity of tlie coinpany iii tlie year under review is to improve tlie health & well being of the Bogside aiid Brandywell cominuiiity. Company Number N1064504 Charity Number XTI 867 Cliarity Coiiimission Number NIC105248 Dircctors and tliolr Intorests Tlie directors of the cliarity for the purposes of Cliarity law aiid tliroughout tliis report are collectively referred to as the directors. Tlie directors serviiig durii)g the year and since the year end were follows: Aiiii MG Duff Maureeii Collins Caomhan Logue Liain Quigley Jolin Mullan Craig Johnston (Appoiiited l November 2023) Derinot O'Hara (Appointed l November 2023) Laura Webb (Appointcd l November 2023) Clai'e Gallaglier (Resigned l November 2023) Jeaiiette Huttoii (Resigned l November 2023) Robiii Percival (Resigned l November 2023) Company Secretary Brid Coyle Management Team Ail¢eii M¢Guiiiness General Manager Aisliiig Hutton Health Programine Manager Micliaela O'Hagan Youtli Programme Co-ordinator Broiiagli Cooper Mental Healtli Co-ordinator Clare Cook Social Prescribing Manager Mary Breslin Older People & Adults Prograinine Manager Page 2
BOGSIDE AND BRANDYWELL HEALTH FORUM (A company limited by guarantee) HOW OUR ACTIVITIES DELIVER PUBLIC BEI NEI FIT Purpos0$ and Aims Tlie Health Forum is established to advance education, religve sickness, assist vulnerable people such as those witli a disabilily and tlie aged and to promote the preservation and protection of health among the inhabitants of the Bogside and Brandywell areas of Derry> their environs in the Derry area and the Western Health & Social Care Trust area (hereiiiafter called the area of benefit") without distinction of age, gender, disability, sexual orieiitation, natioiialily, ethnic identity, political or religious opinion by associating the statutory autliorities, voluntary organisatioiis aiid iiihabitants in a common effort to advance education about health issues and in parlicular to: a) Proinote Iiealtliy liviiig and encourage the general public iii the area of benefit to live a healthier life for the benefit of tlie general public in tlie area of benefit. b) Provide or assist iii Ilie provision of facilities in the interests of education. with the object of improving the coiiditions of life for tlie inliabitants of the area of benefit. Our activities Our inaiii activities and who we try to Iielp are described below. All cliaritable aGtivities focus on the advertisemeiit of education and preventative approaches in the promotion of healthy living and are undertaken to furllicr our cliarituble purposes for tlie public benefit. Healtli Foruin Prograinmes - Providing a ranEe of healtliy living services and facilities to the population of tlie greater Bogside & Brandywell neighbours, tlie Triax Neiglibourhood Renewal are4 and, to an extent, a¢i"oss wider N. Ireland We engage with local and regional business, scliools and communities to provide liealtli clieok5, Open Coll¢ge Network qualifiGations and hcalth fairs to addr¢ss health incqualities, proinote ways of self-care tlirougli liealtli literacy and information to make better life choices. Key health initiatives we aiin to address are: * Sedentary lifestyles Nutrition and diet Meiital Health * Smoking Youtli Prograinines Projects include Urban Villages Resilience Project, and the FACT Project funded tlirougli various bodies: National Lottery Coininunity Fund - Empowering Young People, private and Departineiit of Coininunities fuiiding with Neighbourhood Partnership (FACT Project)that are designed to support young people to strive, and aspire to achieve their full potential. Older Peoples & Adult Activities - including Rethink, Neighbourhood Health Improvement Project, Active Citizensliip, Older people clubs and other projeGts - to build resilience of older people and adults aiid reduce risk of social isolation an ill-liealth. Social Prescribiiig Pi'ogramine with funding froin National Lottery Community Fund & NI Housiiig Executive to address tlie social, emotional aiid practical needs of those ag¢d over 18 by linking th¢m to sources of support and activities within their coininunity, as the lead partner for the Healthy Living Centre Alliaiice and Scottish Communities for Health and Wellbeing. Page 3
BOGSIDE AND BRANDYWELL HEALTH FORUM (A company limited by guarantce) Meiital Iiealtli activities - Th¢ Right Time, Right Place project aims to provide front-lin¢ community support, ooniiecting individuals of all ages to suitable sources of emotional, practical, and social mental health support tlirough a variety of one to oiie therapeutic int¢rventions, bespoke small group inental health and einotional well-b¢ing prOgrllines, mental health promotion and awar¢ness events and mental health training optioiis, bring services tliat people could not afford, to their own community. Our achlevements As tlie holder of the GSK IMPACT Award tlie Bogside and Brandywell Healtli Forum strive to maintain a Iiigli level of standards across all services. Tliis has seen the Bogside and Brandywell Health Forum iiicrease service pi'ovisioii wilh a new capital build 'The Slied, where people can come and socialise in tlie world of woodcraft to reduce isolation and proinote wellbeing. We hosted the first mental liealth summit in Derry and liave opened the first referral pathway with Grangewood Acute Mental Healtli Hospital to support people at discliarge to iiitergrade back into cominunity life. These efforts all play a vital role in improving people's Iiealtli aiid wellbeing> reducing the number of people accessing the NHS and statutory services and promotiiig social iiileractioiis to build commuiiity capacity. Bogside Braiidywell Healtli Forum use a range of validated monitoring tools to measure the success of prograinmes in improviiig the Health aiid Wellbeing of participants. Over the year the Bogside Brandywell FIealth Forum engaged with a nuinber of participants improving health and wellbeing through attendance at pliysical activity, nutrition, mental health and fnIlY health programmes. Bcneficiarles Bogside Brandywell Heallli Forum offer health improveinent services for all in our community. Services are offered in a nuinber of venues to ensure maximum accessibility. Bogside Braiidywell Healtli Forum work in partnership with Priinary and Post Primary Schools, Youth Service. Business Sectors, Community partiiers, aiid Voluiitary paitners, GP Practices and statutory Partners in our programme delivery. On occasions participaiits pay a Iioininal fee for programmes however our soGial econoiny service is the income generation for tlie orgaii isation. i iisuriiig our purpose is beneficial and not harmful Bogside Brandywell Healtli Foruin work closely with our statutory parttiers and funders to ensure the benefit of our work outweighs aiiy hann. We ensure our work has sound researcli and validation and use validated tools to measure cliaiiges in participants. I nsuring our work delivers our aims We review our aims, objectives and activities eacli year. This review looks at what we have achieved and the outcomes of our work in tlie previous 12 months. The review looks at the success of each key liealth iinproveinent initiative and tlie benefits they have brought to those groups of people we are set up to help. Tli¢ review also helps us ensure our aiitt, objectives and activities r¢main focused on our stated purposes. We Iiave referred to tlie guidance coiitained in tlie Charity Commission's general guidance on public benefit when reviewiiig our aim and objectives and in planning our future activities. In particular, the Directors coiisider Iiow plaiined activities will Contribute to the aims and objectiveg they have set. FINANCIAL REVIEW The 14eallli Forum lias, tlirough the Financc and Employment Sub Group monitored and reviewed the Fiiiaiicial procedures witliiii the Health Foruin. In doing so it lias updated its policies and adopted new polici¢5 iii respect of redundancy and financial reserves which have served to benefit the organisation. The Healtli Foruin continues to seek fuiiding opportunities that can help sustain the project. Page 4
BOGSIDE AND BRANDYWELL HEI ALTH FORUM (A company limited by guarantee) Principal funding sour¢cs The principal funding sources for the Health Forum are currently by way of grant aid and contracts with a raiige of external bodies. Tlie principal funders are: Publio Health Agenoy> National Lottery Community Fund (NLCF), Western Healtli & Social Care Trust, BBC Children in Need, Urban Villages (TEO) and a variety of otlier small funders aiid income generation. Reserves Status Overall reseives for tl)e financial year amouiited to £224,010. Reserves for the year are split £205,700 uiirestricted aiid £18,3 l O restricted reserves. Tlie Board of Directors Iiave exainined the cliarity's requirements for reserves in liglit of the Inain risks to tlie oi'gaiiisatioii. It has established a policy whereby the unrestricted funds not committed or invested in tangible fixed assets lield by tlie charity should represent up to six montlis of the expenditure and provide for reduiidancy for all staff in the event of a gap or witlidrawal of funding, this would total £170,242 (see note l O for total unrestricted reserves). The reinainder of unrestricted reserves would be used for otlier programmes and salaries that Iiiay be a risk in future financial periods. Tlie reserves are needed to meet the working capital requireinent of tlie charity and tlie Board are confident tliat at tliis level they would be able to continue the current activities of the charity in the event of a significant drop in funding for tlirco months. PLANS FOR FUTURE PLI RIODS Bogside Braiidywell Healtli Forum plans to continue the activities outlin¢d above in the forthcoming years siibject to satisfactoiy funding arrangements. Bogside Brandywell Health Forum will ensure coiitinued effort is to be made to bolstcr our capacity to deliver and innovate in respect of health iinprovement witliin the iininediate target area whicli may require the securing of additional income froin grant aid or contract witli an external body or bodies. Bogside Braiidywell Healtli Forum will contiiiue to work witli funders and grant makers to promote liealtli iinproveiiient tlirougli paitiiersliips in the area of benefit. Neiglibourliood Healtli Improveinent Project - The Neiglibourhood Health Improvement Project (NHIP) provides support to 6 locations: Liinavady> Strabane, four areas within Derry: Outer West, Outer North, Triax, Waterside witli tlie overall aiin to iinprove community health and wellbeing. Social Prescribing - work in partnership with Healthy Living Centres in N. Ireland and Community Groups associated with tlie Scottisli Communities for Healtli and Wellbeing to scale our Social Prescribing Project to otlier cominuiiiti¢s. Right Time, Riglit Place project is the first coinmunity mental Iiealth project in the Derry / Strabane District ,2iiiied at building a partiiership approach across NRA'S to improve the mental health of people in cominunilies. Tlie pi'oject is aiming to build community capacity and ensure the District is the first Trauma Iiiforined District. Page 5
BOGSIDE AND BRANDYWELL HEALTH FORUM (A company limited by guarantee) STRUCTURE, GOVERNANCE AND IVIANAGEMEI NT The orgaiiisalion is a cliaritable company limited by guarantee, incorporated on 4 May 2007 and rcgistered as a cliarily on 26 July 2007. Tlie coillpany was established under a Memorandum of Association which established tlie objects and powers of the charitable company and is governed undor it Articles of Association. In the event of tlie company being wound up m¢mbers are required to contribute an amount not exceediiig £1. Recrultment and appolntment of management commlttee (Board of Dlreetors) Tlie Diirctors of tlie company are also charity trustees for the purposes of charity law and under tlie coinpany's articles are knowii as members of the Management Committee. Under the requireinents of tlie Meiiioi'anduin and Articles of Association the members of the Management Committee are elected to serve for a period of three years after wliich they must be re-elected at the next Annual General Meeting. All Ineinbers of tlie Maiiagement Coinmittee give their tllne voluntarily and received no benefits froin tlie Cliai'ity. A Iiuiiiber of Directors will retire by rotation and, being eligible, offer theinselves for re-election. Directors Induction aiid Trainiiig Directors al'e already fainiliar witli the practical work of the Charity having been involved in a range of activities and events over several years. New directors receive a full induction. There is also a Staff Induction pack wliich is useful in terins of providing a good grounding in the management structure and working parts of tlie orgaiiisation. Risk Assessment and Mfinagement Tlie Board of Directors are duty-bound to review tlie inajor risks to wliicli the charity is exposed. Iiiternal Finaiicial Risks are already minimised by the authorisation of all transactioiis for project expenditure. All financial Inatters are scrutinised by the Finance and Employment Sub Group on a regular basis, minutes are taken of tlje proceedings and relayed to tlie Board of Directors. Procedures are in place to ensure compliaiice with Iieallli & safety of staff, volunteers aiid service users. Organlsatlonal Structure Tlie organisation lias a Board of eiglit Directors who meet at least eight times a year to receive Progress Reports froin the General Manager relative to the various projects. The Board alternated its meetings between Project Progress meetings aiid Corporate meeting to ensure a healthy balance between progress on operational mattel's aiid buildiiig tlie corporate streiigth of the organisation. The Board are responsible for eiisuring tlie strategic direction and policies of the Charity. At present tliere are eiglit Directors on the Board from a raiige of backgrounds. In an effort to Inaintain a good skills mix, directors are requested to provide a list of their skills and update it eacli year. Meinbership of the Board is reviewed on an oiigoing basis by an ad-hoc Membership Cominittee. Page 6
BOGSIDE AND BRANDYWELL HEALTH FORUM (A company limited by guarantce) A system of delegation is iii place whereby day to day responsibility for the strategic and full operational developinent of tlie charity rests with the General Manager who in turn provides line manageineiit to all project Inanagers einployed by the Health foi'um. The General Manager is responsible for ensuring that the cliarity delivers the projects and services specified and that key performance indicators are met througli a coiitiiiuous system of personal action plans, line management, managers meetings) Staff meetings and annual appraisal. Employment and Finance Sub Group The Cliarity has establislied an Einployineiit and Finance Sub Group in order to deal with and provide focus to tlie cliarity's corporate r¢spoiisibility in relation to all financial and rel¢vant employment inatters on a tiinely basis. Tlie Sub Group Ineets around 8 times per year and one member of the Sub Group reports to each Ineetiiig of the Board of Directors. The General Manager and Office Manager also attend all meetings as requested, REI SPONSIBILITIES ofi THE MANAGEMENT COMMITTEE (BOARD OF DIRECTORS) Tlie trustees (who are a150 directors of Bogside aiid Brandywell Health Forum for the purposes of company law) are responsible for preparing tlie Trustees, Annual Report and tlie financial statements in accordance willi applicable law aiid United Kingdom Accounting Standards (United Kingdoin Generally Accepted Accouiiting Pi-actice). Coinpc2ny law requires tlie Board of Dii'ectors to prepare financial statements for cach financial year which give a true aiid fair view of tlie state of affairs of the charitable company as at the balance slieet date and of its iiicoining resources aiid application of resources, including income and expenditure, for the financial year. In prepariiig tliose financial statemeiits, tlie Board should follow best practice and: E. Select suitable accouiiting policies and then apply them consistently 2. Make judgements and estiinates that are reasonable and prudent 3. Prepare tlie finaiicial stateinents on the going concerii basis unless it is not appropriate to assume that the coiiipany will continue 011 that basis. 4. Observe tlie Inetliods and principles in tlie Charities SORP 2019 (FRS 102) 5. Stato wliether applicable UK Accounting Standards have been followed, subject to any material departures disclosed aiid ¢xplain¢d in the financial statsinents. The Board is responsible for maintaiiiiiig proper accounting records that are sufficient to show and explain the charity's trllnsactioiis aiid disclose witli reasoiiable accuracy of any time tlie financial position of the charitable company and to enable tliem to ensure tliat the financial statements comply with the Coinpaiiies Act 2006. The Board is also responsible for safeguarding tlie assets of tli¢ charitable coinpany and lience for takilig reasonable steps for the prevention and detection of fraud and other irregularities. Memb¢rs of the Managenient Committee (Board ofDirector&) Mcinbers of tlie Board, wlio are Directors for the purpose of company law, and trustees for the purpose of cliarity law, who served during the year and up to the date of this report are set out 011 page l. Auditors In accordance with Coinpany law, as the company's directors, we certify that: Page 7
BOGSIDE AND BRANDYWELL HEALTH FORUM (A company limited by guarantee) So far as we are aware, tliere is no relevant audit infom]ation of which tlie company's auditors are unaware. aiid As tlie directors of the company we have taken all the steps that we ought to have taken in order to Inake ourselves awai'e of aiiy relevant audit information and to establish that the cliarity's auditors are aware of that iiiforination. Tlie auditor is deemed to liave been re-appointed in accordance with section 487 of the Coinpanies Act 2006. Small compftny provlsions Tlie report lias been prepared in accordance with special provisions of Part 15 of the Compaiiies Act 2006 relatiiig to sinall companies. Tlie fiiiaii¢ial stateineiiis are approved and authorised for issue by the Board of Directors on 17 November 2023 and sigiied on their behalf by: VL l.kn Director Director CoLUbJS Lfrryi QLXI GLI Page 8
BOGSIDE IIND BRANDYWELL HEALTH FORUM (A company limited by guarantee) Independent auditor's report to the directors of BOGSIDE AND BRANDYWELL HEALTH fi ORUM Opinion We liave audited the fiiiaiicial statements of BOGSIDE AND BRANDYWELL HEALTH FORUM for the year ended 31 Marcli 2023 which compi'ise the Statement of Financial Activities, the Balance Sheet, C&shflow Stateillent and tlie related Iiotes. The fiiiaiicial reporting framework that has been applied in tlieir preparation is applicable law aiid Uiiited Kingdoin Accounting Staiidards (United Kingdom Generally Accepted Accounting Practice) includiiig FRS 102 "Tlie fiiiaiicial Reportiiig Standard applicable in the UK and Republic of Ireland" This I'eport is made solely to the cljaritable company's directors. as a body. in accordance with Chapter 3 of Part 16 of tlie Coinpanies Act 2006. Our audit work has been uiidertaken so tliat we might state to tlie charitable company's directors tliose matters wc are required to state to them in an auditols report and for no other purpose. To the fullest extent perinitted by law, we do not accept or assume responsibility to anyone other than the cliaritable company and tlie cliaritable coiiipaiiy's directors as a body> for our audit work, for this report, or for the opinions we have forined. In our opiiiioii tlie fiiiaiicial statements: give a Irue aiid fair view of the state of the charitable coinpany's affairs as at 31 March 2023, and of its incoming resources and expeiiditurc of resources, including its incoine and expenditure, for tlie year tlien elided. have been properly prepared in accordance witli United Kiiigdom Generally Accepted Accounting Practice; aiid havc be¢ii prepar¢d in accordance with the requirements of the Companies Act 2006. Basis for 01)Enion We conducted our audit in accordance witli International Standards on Auditing (UK) (ISAS (UK)) and applicable law. Our respoiisibilities under tliose standards are further described in the auditor's responsibilities for the audit of tlie fiiiaiicial stateineiits section of our report, We are independent of the charitable coinpany in accordance with the etliical requirements tliat are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical Staiidard, and we Iiave fulfilled our other ethical responsibilities in accordance with these requirements. We believe tliat tlic audit cvideiice we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relating to golng concern Iii auditing tlie financial statements, we have concluded that the directors, use of the going concern basis of ac¢ountill8 in the preparation of tlie financial stateinents is appropriate. Based on tlie work we Iiave perforined, we Iiave not identified any material uiicertainties relating to events or conditions tliat, individually or collectively, may Cast significant doubt on the charitable company's ability to continue as a going coiicern for a period of at Icast twelve montlis froin when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the directors with respect to going concern are described in tlie relevaiit seclioiis of tliis report. Page 9
BOGSIDE AND BRANDYWELL HEALTH FORUM (A company limited by guarantcc) Other inform2tion The diitctors are responsible for the other information. The other inforniation comprises the inforination included in tlie directors, annual report, other than the financial statements and our auditor's report thereon. Our opinion on the fiiiaiicial statemeiits does not cover other information and, except to tlie extent otherwise explicitly stated in our report, we do iiot express any form of assurance conclusion thereon. Iii coniiectioii with our audit of the financial statements, our responsibility is to read tlie otlier iiiformation and, in doing so, coiisider wlietlier tlie otljer information is materially inconsistent witli the financial stateinents or our kiiowledge obtaiiied in tho audit or otherwise appears to be materially misstated. If we identify sucli material iiicoiisisteiicies or apparent material misstatements, we are required to detemiine whether there is a material Inisstateineiit in tlie fiiiancial statements or a material misstatement of the other infom)ation. If, based on tlie work wc have perforined, we conclude Iliat, tliere is a material inisstatement of this other information, we are required to report tliat fact. We Iiave notliing to report in this regard, Oi)inion on other niatters prescribed by the Companies Act 2006 In our opiiiion based on the work undertaken in the course of the audit: the infoi'ination given in the directors, annual report for the financial year for which the financial statements are prepai-cd is Gonsistent witli tlie financial statcinents. and tlie directors, aiinual report has been prepared in accordance with applicablG legal requir¢in¢iits. Motter5 on whicli we are required to report by excoptlon Iii Ilie liglit ofour knowledge and understanding of the charitable company and its environinent oblained in the course of tlie audit, we liave iiot identified material misstateineiits in the directors, annual report. We Iiave nothing to report in respect of tlie following matters where tlie Companies Act 2006 requires us to report to you if, iii our opiiiion: adeqiiale accounting records liave not been kept; the financial statements are not in agreeineiit witli tlie accounting records and returns; or ceitain disclosures of directors, remuneration specified by law are not made. or we Iiave not received all the information and explanations we require for our audit; Ilie directors were Iiot entitled to prepare the financial statements in accordance with the small COMp]IeS regiine and take advantage of the sinall coinpanics exemption from the requirement to prepare a strategic report. Page 10
BOGSIDE AND BRANDYWELL HEALTH FORUM {A company limited by guarantee) Responsibilities of the directors As explaiiied more fully in tlie Directors, Responsibilities Statement set out on page 7, the directors (who are also tlie directoi's of tlie cliaritable company for the purposes of company law) are responsible for the preparation of the fiiiaiicial statements aiid for being satisfied that tliey give a true and fair view, and for such internal control as the directors detertnine is necessary to eiiable the preparation of financial statements that are free froin material misstateineiit, wlietlier due to fyaud or error. Iii pitparing the financial statements, the directors are responsible for assessing the charitable company's ability to coiitiiiue as a goiiig concern, disclosin& as applioable, Inatters related to going concern and using the going conceri) basis of accounting unless the trustees eitlier inteiid to liquidate the charitable company or to cease operations. or have iio realistic alteriiative but to do so. Auditor's responsibilitAes for the audit of the financlol Statemcnts Our objectives are to obtain reasonable assurance about whether tlie fiiiancial statements as a whole are free froin illaterial Inisstateinent, wliether due io fraud or error, and to issue an auditor's report that includes Our opinion. Reasoiiable assurance is a Iiigh level of assurance, but is not a guarantee that an audit conducted in accordance witli ISAS (UK) will always detect a inaterial inisstatement when it exists. Misstatements can arise from fraud or error and are coiisidered inaterial if, iiidividually or in the aggregate, they could reasonably be expected to influence tlie ecoiioinic decisions of users taken on tlie basis of these finaiicial statemeiits. Explanrfltion as to what exteDt the audlt was consldered capable of detecting irr¢gulariti¢s, Ancluding fravd. Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in liiie witli our responsibiliti¢s, outlined above, to detsct material misstatements in respect of irregularities, including fraud. However, tlie priinary respoiisibility for the prevention and detection of fraud lies witli management and the board of direGtoi's of tlie cliaritable coinpany. Idcntifying and assessing potentlal rlsk% relatcd to IrroguIarities In ideiil'ifyiiig aiid assessing risks of material misstatement in respeot of irregularities. including fraud and noii-coimpl iaiice with laws and regulal'ions, we coiisidered the following.. tlie nature of the industry, sector and tlie specific control environment which it operates in. tlie cliarities own assessmeiit of the risks that irregularities may occur, eitlier as a result of fraud or error. repi'esentations and results from our enquiries with management and the board of directors regarding tlieir own ideiitificatioii aiid assessment of tlie risk5 of irregularities. enquiries of inanag¢inent relating to accounting estimates measurements, recognition criteria and justification of sucli ainounts. any inatters we liave identified having obtained and reviewed the charities policies and procedures relating to. * identifying and assessing if laws aiid regulations are compliant and whether they are aware of any instances of iion-coinpliaiice. * detection aiid respoiise to the risk of fraud and whetlier they are aware of any actual, suspected or alleged fraud instances. * tlie internal controls designed to mitigate risks or fraud or non-compliance with laws and regulations, and to niiiiiii]ise risk of Inanagenient overrides of such controls. Page 11
BOGSIDE AIYD BRANDYWELL HEALTH FORUM (A company limited by guarantee) all Inatters discussed aillong tlie audit engagement team regarding Iiow and where fraud could occur aiid the potential iiidicators of fraud. As a result of these procedures, we considered the opportunities and incentives that may exist witliin the Cliarity for fraud. Tlie audit iiicluded assessing tlie procedures and evaluating the measurement of estimations. In common with all audits under ISAS (UK), we are also required to perforni specific procedures to respond to the risk of management override. We also I'equired an understaiiding of the legal and regulatory frameworks applicable to the charity and Considered tliat the Inost significaiit are tlie UIC Companies Act 2006, SORP 2019 (FRS 102) and Charities Act (Nortliern IIElaiid) 2008. Audit responses to rislis Adentified Our procedures to respond to risks identified included the following; revicwing the financial statement disclosures, testing the relevant documentation to assess coinpliance with tlie sigiiificaiit laws aiid regulations - diose described as having a direct effect on the financial stRtements' eiiquiring witli manageinent and obtaining third paty confirmation from the charitable coinpany's solicitors regardiiig any actual or potential litigation and claiins, performing analytical procedures to identify any unusual or unexpected relationships that may indicate risks of matei'ial Inisstateinent due to fraud. reading iniiiLltes of board and management meetings, eXnIne forecasting material in line with actual perforinanfje, ideiitifying any potential fraud indicators or iiistaiices: reviewing Coinpanies House and Charity Commission Northern Ireland correspondence, identify any late subinissioiis or oinissions of mandatory inforination; review correspoiidence witli HMRC, identifying non coinpliance of specific information to be disclosed. iii addressing the risk of fraud through manag¢ment override of controls, testing tlie appropriateness of data entries aiid adjustmeiits. assessiiig wlietlier the judgements niade in making accounting estimates are indicative of a potential bias; ld evaluating the rationale of aiiy significant transactions that are unusual or outside the nom]al course of the cliarities objectives. We also coininuiiicated relevant identified laws and regulations and potential fraud risks to all engagemeiit teain iiieinbers and reiiiained alert to any indications of fraud or iioncoinpliance with laws and regulations tliroughout tlie aud it. As part of an audit in accordance with ISAS (UK), we exercise professional judgment and maintain professional scepticisin tlirougliout tlie audit. We also: Ideiitify and assess tlie risks of material misstatement of the financial statements, wliether due to fraud or error, design and perfoi'm audit procedures responsive to tliose risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstateinent resulting froin fi'aud is Iiigliei- tlian for one resulting froitt error, as fraud may Énvolve collusion, forgery, intentional omissions, niisi'epresentations, or tlie override of internal control. Obtaiii ali understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circuinstances. but not for the purpose of expressing an opinion on the effectiveness of the cliaritable coinpaiiy's internal control. Page 12
BOGSIDE AND BRANDYWELL HEALTH FORUM (A company limited by guarantee) Evaluate tlie appropriateiiess of accounting policies used and the reasonableness of accounting estimates and related disolosures made by the directors. Conclude on tlie appropriateiiess of tlie directors, use of the going concerii basis of accounting and, based on the audit evidence obtained, wlietlier a material uncertaiiity exists related to events or conditions that inay c&st significaiit doubt on the cliaritable coinpany's ability to continue as a going concern. If we conclude tliat a material uncertainty exists, we are required to draw atteiition iii our auditorfs report to the related disclosures in the financial stateinents or, if sucli disclosures are inadequat¢, to modify our opinion. Our conclusions are based on the audit evidence obtained up to tlie date of tlie auditorfs report. However, future events or conditions may cause the charitable company to cease to coiitinue as a going concem. -Evaluate the overall preseiitation. structure and content of the financial statements, including the disclosures, and whellier tlie fiiiaiicial stateinents represent tlie underlying transactions and events in a manner tliat achieves fair preseiitation. We Goininuiiicate with tliose charged witli governance regarding, among other matters, the planned scope and tiniing of tlie audit and sigiiificant audit findings, including any significant deficiencies in internal control tliat we identify diiring our audit. Patrlck Mc Senior St¥Trtutory Auditor for lind on bclialf of McGroarty Mccafferty & Co Stalutory Audfilor roa 2 Carlfisle Terrace Derry BT48 6JX Date: 17 November 2023 Page 13
BOGSIDE AND BRANDYWELL HEALTH FORUM (A company limited by guarantee) Statement of Financial Activities for the year ended 31 Mar¢li 2023 Unrestricted Funds Restrlctcd Funds 2023 2022 Incomo aiid Expeiiditure Notos Incoiiiing R¢sourccs Voluntary Income.. Graiits & Suiidry Incoine 196,568 2,105.022 2,301.590 2,048,381 Total Inconiing Resources 196,568 2,105,022 2,301,590 2,048,381 Resourccs Ei xpeiided Manageinent & Administration 206,486 2,104.984 2.311.470 1,909,125 TotaI Resources Expended 206,486 2,104,984 2,311,470 1.909.125 Net Inconiing l (Outgoing) Resources (9,918) 38 (9,880) 139,256 Balano¢s bi'ouglit forward l April 2022 200,379 33,511 233,890 94,634 190,461 33,549 224,010 233,890 Ti'aiisfer of funds 15,239 (15,239) BalaT)ces carried forward 31 March 2023 10 205,700 18,310 224,010 233,890 Tlie stateireiit of fiiiancial actiVLties includes all gaiiis and losses in the year. All of tlie above ainounts relate to contiiiuing activities. Page 14
BOGSIDE AND BRAIYDYWELL HEALTH FORUM (A company limited by guarantee) Balance sheet as at 31 March 2023 2023 2022 Notes ri Ixed assets Taiigible assets 18,310 22,547 Current assets Debtors Casli at bank aiid in liand 240,842 212,399 112,990 547,403 453,241 660,393 Curront liabilitlos Baiik loaiis aiid overdrafts Other creditoi's Accruals 7,449 127,334 112,758 2,427 407,659 38,964 247,541 449,050 Net current assets 205,700 211.343 Total assets less curreiit liabilities 224,010 233,890 Funds Uiirestricted fuiids Restricted fuiids 10 10 205,700 18,310 200,379 33,511 Total funds 224,010 233,890 Tlie finaiicial slateiiients are prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 aiid tlie Cliarities SORP 2019 (FRS 102), The financial stateinents were approved and authorised for issue by the Board on 17 November 2023 and signed on its belillifby: vLLo Director Director CoLL5dS CD LxJfJ-Lé Company Number: N1064504 Page 15
BOGSIDE AND BRANDYWEI LL HEI ALTH FORUM (A company limited by guarantee) Statement of Cash flows as at 31 March 2023 2023 2022 Note Net (outgoing)/ incoining resources for the year Depi'eciation and impairment (Iiicrease)I decrease iii debtors (Decrease) l increase iii creditors (9.880) 4.237 (127.852) (201,509) 139,256 4,237 (66,383) 187,857 Net casli inflowl (outflow) from operating activities (335,004) 264,967 Capital ¢xpeiiditur¢ Incr¢asol (docroose) In cash In thc year (25,808) 239,159 (335,004) Reconelliation of net cash flow to movement in net funds Increllsel (decrease) in cash in tlie year Net fuiids at l April 2022 (335.004) 547,403 239,159 308,244 Net funds at 31 March 2023 11. 212,399 547,403 Page 16
BOGSIDE AND BRANDYWELL HEALTH FORUM Notes to the accounts for the year ended 31 Ilqarch 2023 AccouDling policles The cliarity is a private liinited company by guarantee, registered in Northern Ireland and a registered cliarity in Northerii Ireland. The address of the registered office is Tlie Gas Yard Centre, 128 Lecky Road, Derry9 BT48 6NP, 1.1. Accounting convention Tlie significant accounting policies applied in tlie preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated. Tlie cliai'ily coiistitutes a public benefit entity as defined by FRS102. The financial stateinents have been prepared iii accordaii¢e witli the accounting policies set out in notes to the accounts and comply witli the cliarity's governing document, the Cliarities Act (Northern Ireland) 2008 and Accounting and Reportiiig by Charities: Statement of Recommended Praotice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ii'¢laiid publislied iii October 2019 (SORP 2019) and the Companies A¢t 2006. Tlie finaiicial stateineiits are prepared on a going concern basis under the historical cost convention, modified to included certain iteins at fair value. Tlie financial statements are presented in sterling wliicli is tlie functiojial curreiicy of tlie cliarity. 1.2. fl uiid accountlng Unrestricted fuiids are available for use at tlie discretion of the directors in furtherance of tlie geiieral objectives of tlie cliarity. Designated funds are unresticted funds earmarked by the management committee for particular Plirposes. Restricted funds are subjected to restrictions on their expenditure imposed by the donor or tlirougli the terms of appeal. Ineoniing resources All iiicoiniiig resources are included in tlie statement of financial activities when the charity is entitled to tlie iiicoine and tlie amount cali be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income: Voluiitary income is received by way of grants, donations and gifts and is included in full in the stateineiit of fiiiaiicial activities when receivable. Grants wliere eiititleinent is not conditional on tlie delivery of a specific performance by tlie charity, are recogiiised when tlie charity becomes unconditioiially enlitled to tlie grant. Donated services and facilities a included at the value to the charity where tliis can be quantified. The value of services provided by voluiit¢¢rs lias not been included. Gifts doiiated for resale are included as incoining resources within activities for generating funds when tliey are sold. Pagc 17
BOGSIDE AND BRANDYWELL HEALTH FORUM Notes to the accounts ror tIRe year ended 31 March 2023 1.4. Resources expended Expenditure is r¢cognised on an accrual basis as a liability is incurred. Expenditure includes any VAT wliich caiinot be fully recovered, and is reported as part of the expenditure to which it relates. Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beiieficiaries. It includes botli costs tliat can be allocated directly to such activities and t1105e costs of an indirect nature necessary to support them. 1.5. Taiigible fixed assets and depreciatlon Tangible fixed assets are stated at cost less depreciation. Depreciatioii is provided at rates calculated to write off tlie cost or valuatioii less residual value of each asset over its expected useful life, as follows: Equipinent Motor veliicles 15 % Straight Line 200/0 Straight Line 1.6. Debtors & creditors Debtors aiid creditors with no stated interest rate and receivable or payable within one year are recorded at traiisaction price. Any losses arising froin impairnient are recognised iii expenditure. 1.7. Cash at bank Casli at bank and cash equivalents are stated at cost at th¢ financial ycar end. 1.8. Pension costs Tlie pensioii costs charged in tlie fiiiancial stateiiients represeiit the contributions payable by the cliarity diiring tlie year. 1.9. Going concern Tlie fiiiaiicial stateinents have been prepared on a going concern basis as the directors believe that no material uiicertainties exist. The directors have considered the level of funds held and the expected level of income aiid expenditure for 12 months froin authorising tliese financial statements. The budgeted incoine and expenditure are sufficient with the level of reserves for the charity to be ablc to continue as a goiiig concern. Page 18
BOGSIDE AND BRANDYWELL HEALTH FORUM Notes to the accounts for the year ellded 31 March 2023 Income 2023 2022 Restrictcd Income Public Health Agency DFC- FACT TEO - Urban Villages WHSCTNHIP St Cecilia's Maiiageinent Clolliworker AXA Insui'aiice Oak HLC WHSCT- CAWT HLC - Lol'a Alliance Arts Council NI St Mary's - Active Citizeiisliip WHSCT- CYPLP NLCF - Social Prescribing Developiiig Healtli Coininuiiities - NHIP Coininuiiity Foundation NI National Museum NI NLCF - Einpowering Young People Commiiiiities in Transition- OLT BBC Cliildreii iii Need Awards for All Activc Citizeiisliip Nl Housiiig Execiitive Falls Programine NI Co-ownersliip Derry City & Strabane District Council TNL- FACT ARC Retliiiik Nl Raiik Fouiidation Uiiiversity of Ulster Power Nl Older People & TYT - OLT Waterside Neighbourliood Partnership Daiiiiy Quigley Fuiid 83,951 48,873 65,846 34,751 30,680 101,461 88,772 33,798 10,000 20,000 8,592 86,744 6,040 3,030 4,288 1.600 5,970 1,251 15,583 988.403 8,370 60.810 4.500 99,546 81,140 29.948 4,527 2,500 34,513 1,900 5,000 6,492 1.105,079 8,855 210,580 12,272 170,926 19.686 33,738 20.766 93,132 61,875 20,615 57.101 1,000 1,000 2,498 23,680 8,522 70,288 2,105,022 1,795,470 Unrestricted Incoine Project & Adininistration Income GSK 196,568 222,911 30.000 2,301,590 2,048,381 Page 19
BOGSIDE AND BRANDYWELL HEALTH FORUM Notes to the accounts for the year ended 31 March 2023 (i) Restricted Funds Fuiids received which are carinarked by the Funder for specifio purposes. Such purposes are within the overall aims of tlie organisation. (ii) Unrestricted Funds Funds wliicli are expeiidable at the discretion of the company in furtherance of the aims of the charity. In addition fuiids Inay be Iield in order to finance capital investment and working capital. Resoui'ces Ei xpended Unrestricted Funds Restricted Funds Total 2023 Total 2022 Management & Administratlon Wages & salaries Staff Iiealtlicare Staff trainiiig Starr peiision costs Prograinine & specialists services costs 16,271 Partiier costs Rent Marketing Repaii's & maiiitenance IT Support and coinputer costs Teleplioiie & intei'iiet Pliotocopyiiig & stationery Iiisurance Motor & travel expeiises Audit fees Professioiial fees Sundry expeiis¢s Bank cliai'ges Subscriptions Doiiations Depreciation of equipment 114,414 1,336 1,303 604,180 25 849 27,179 645,356 761,386 2.497 8.392 146 1,969 3,683 9,031 718.594 1,361 2,152 27,179 661,627 761,386 31,759 10,252 905 6.584 9,510 10,673 8,340 19,625 4,033 17,391 499 1,904 809 12,650 4,237 599,861 819 3,373 29.864 364,448 779,179 45,806 17,928 3,348 14.861 9,669 6,221 6,809 8,063 4,196 8,071 119 1,034 1,219 29.262 1,860 759 4,615 5,827 1,642 8,340 2,443 17,182 4,033 12,369 469 1,863 138 5,022 30 41 671 12,650 4,237 4,237 206,486 2,104,984 2,311,470 1,909,125 Page 20
BOGSIDE AND BIIANDYWELL HEALTH FORUM Notcs to the accounts for the year ended 31 March 2023 Net (outgolng)lincowing resources for th¢ year 2023 2022 Net (outgoing)/incoining resources is stated after charging: Depreciation and other aiiiounts written off tangible fixed assets Auditorfs reinuiieration 4,237 4,033 4,237 4,196 Staff costs I mployrneiit costs 2023 2022 Wages aiid salaries Staff Iiealtlicare costs Pension costs 718.594 1,361 27,179 599.861 819 29,864 747,134 630,544 No eiiiployee r¢¢¢ived ¢inoluments of inore than £60,000 (2022: None). Numbor of ¢niployees Tlie avei'age Inoiitlily Iiumbers of employees during the year, calculated on the basis of full tiine equivaleiits, was as follows; 2023 Number 2022 Number Average nuinber of einployees 34 30 Taxatlon AS a charity, Bogside and Brandywell Healtli Forum is exempt from tax on income and gains falling witliin section 505 of the Taxes Act 1988 or s256 of the Taxation of Chargeable Gains Act 1992 to the exteiit tliat tliese are applied to its chargeable objects. Accordingly, no tax charges have arisen in tlie cliarity. Page 21
BOGSIDE AIND BRANDYWEI LL HEALTH FORUM Notes to the accounts for thc year cndcd 31 March 2023 Tangible fixod assets Motor vchlclcs Equlpment Total Cost At l April 2022 33,594 9,659 43,253 At 31 Marcli 2023 33,594 9.659 43,253 Depiiclntlon At l April 2022 Charge for the year At 31 Marcli 2023 11,047 4,237 9,659 20,706 4,237 15,284 9,659 24.943 Net booli values At 31 March 2023 18,310 18,310 At 31 Marcli 2022 22,547 22,547 Dcblors 2023 2022 Otlier d¢btors 240,842 112,990 Credltors: llmounts falllng due witIIiiA one year 2023 2022 Taxes aiid social security creditor Credit cards Otlier creditors Deferred iiiGoin¢ Accruals 1.856 2,427 13,898 391,905 38,964 7,449 13,504 113,830 112.758 247,541 449,050 Page 22
BOGSIDE AND BRANDYWELL HEALTH FORUM Notes to the accounts for the year ended 31 March 2023 Analysis of net assets between funds Unrestricted Restricted funds funds Total funds Fuiid balaiices at 31 Marcli 2023 as represented by: Taiigible fixed assets Curreiit assets Current liabilities 18,310 18,310 226.653 226.588 453,241 (20,953) (226,588) (247,541) 224.010 205,700 18,310 10. Movemcnts In Funds At l April Incoming Outgolng 2022 resources resources Trnnsfers At 31 March 2023 Restricted funds; Total restricted fuiids Uiirestrlctcd funds: Total uiircstrict¢d funds 33,511 2,105,022 (2,104.984) (15,239) 18,310 200,379 196.568 (206,486) 15.239 205,700 Total fuiids 233.890 2,301,590 (2,311,470) 224,010 Purposes of Restricted Funds Restricted grants awarded to the charity is provided to cover the core objects as explaiiied in directors report. 11. Cash and ¢a5h equivalents 2023 2022 Cash at bank and in haiid 212,399 547,403 12. Related Party Transaction5 Thei'e aiE 110 r¢lated party transactions in the period under review. Page 23
BOGSIDE AND BRANDYWELL HEALTH FORUM Notes to the accounts for the year ended 31 March 2023 13. Limited by Guarantee Tlie Bogside aiid Brandywell Healtli Foruin is a company limited by guarantee and accordingly does not liave a sliare capital. Every member of tlie coinpany undertakes to contribute such amount as Inay be required not exceediiig £1 to tlie assets of the charitable company in the event of its being wouiid up while he or slie is a Inember, or witliin one year after he or she Geases to be a member. 14. Coiitrolllng Interest The ultiinate coiitrol of tlie company rests with the board of directors. 15. Post Balance Sheet event5 No sigiiificaiit events have takeii place since the year end that would result in adjustments to 2023 fiiiaiicial inforination or iiiclusion of a note thereto. Page 24