Charity number: NIC1052481 XT1867 Company number: N1064504 BOGSIDE AND BRANDYWELL HEALTH FORUM (A company Ilmited by guarantee) Direclors, report and financial statements for the year ended 31 March 2024
BOGSIDE AND BRANDYWELL HEALTH FORUM (A company limited by guarantee) Contents Page Infonnati()n Directors, Report Independent Auditor's report 9-13 Statement of Financial Activities 14 Balance sheet 15 Statement of Casliflows 16 Notes to the accounts 17-25
BOGSIDE AND BRANDYWELL HEALTH FORUM (A conipany limited by gu2raDtee) Legal and Administrativc Infonnation Charity Name Bogside and Brandywell Health Forum Charity Number NIC105248 1 XTI 867 Company Registration Number N10645(M Registered Office and Operatlonal Address Foyl¢ Valley Railway Mus¢um Foyle Road Derry BT48 6SQ Directors of Bogside and Brandywell Health Foru Ann Mc Duff Maureen Collins Liam Quigl¢y John Mullan Caomhan Logue Craig Johnston Detmot O'14arn laura Webb William Hegarty (Appointed 8 March 2024) Secretary Brid Coyle Audito McGioarty Mccafferty & Company Accountants and Registered Auditors 2 Carlisle Terrace Derry BT48 6JX Bankers AIB (NI) Meadoivbank Derry BT48 7TN Solicitors ma¢Dermo McGurk & Partners 12 Clarendon Street Derry BT48 7ET Page I
BOGSIDE AND BRANDYWELL HEALTH FORUM (A company limiled by guarantee) Tlie Board of Directors present their report and audited financial statements for the year ended 31 March 2024. PrincipAI activity The principal activity of the company in the year undei revielv is to improve the healtli & well being of the Bogside and Brandylvell community. Company Number N1064504 Charity Number XTI 867 Charity Comniission Number NIC105248 Directors and their interest5 Tli¢ dircctors of tlie cliarity for the purposes ofcharily law and throughout tliis r¢port ar¢ collectively referred to as the directors. Tlie directors serving during the year and since the year end Ive as follows: Ann Mc Duff Maureen Colliiis Caomlian Logue Liain Quigl¢y Jolin Mullan Craig Johnston Dcrinol O'Hara Laura Webb Williain Hcgarty (Appointed 8 March 2024) Company Sccrctary Brid Coyle Management TL¥am Aileen McGuinness Gcneral Manager (Resigned - February 2024) Aisling Hutton 14ealili Programme Manager BronaLh Cooper Mental Health C(H)rdinator (Resigned - July 2023) Mary Breslin Older People & Adults Programme Manager Michacla O Hagan Youth Programmc Manager (Resigned - November 2023) Page 2
BOGSIDE AND BRANDYWELL HEALTH FORUM (A company limited by guarantee) HOW OUR ACTIVITIES DELIVER PUBLIC BENEFIT Purpose5 and Aims The Health Forum is established to advance education. relicve sickness assist vulnerable people such as those witli a disability and the 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 (hereinafter called "the arca of benefit") Ivithout distinction of age, gender, disability, sexual orientation, nationality, ethnic identity, political 01 religious opinion by associating the statutory authorities, voluntary organisations and inhabitants in a common effort to advance education about health issues and in particular to: a) Promote healthy living and encourage ihe general publi¢ in the area of benefit to live a healthier life for the benefit of the general public in the area of benefit" b) Provide or assist in the provision of facilities in the interests of educatiO]L with the object of improvilig tlic conditions of life for the inhabitants of the area of benefit. Our activitles Our main activities and who we ty to help are descrAbed below. All charitable activities focus on the advertisement of education and preventative appioaches in the promotion of healthy living and are undertaken to further our charitable purposes for the public benefit. Health Forum Programmes - Providing a range of healthy living services and facilities to the population of the greater Bogside & Brandyw¢ll neighbOu lh¢ Triax N¢ighbourhood Renewal are4 and, to an extent, across wider N. Ireland We engage wilh local and regional business, schools and communities to provide health ¢liecks, Open College Network qualifications and health fairs to address health inequalities, promote ways of self-rare through health literacy and inforniation to make better life choices. Key health initiatives ve aim to address are: * Sedentary lifestyles * Nutrition and diet * Mental Health * Smoking Youth Programmes Projects include Urban Villages Resilience Projec( and the FACT Project funded tlirough various bodies: National Lottery Community Fund - Empowering Young People, private and Department of Communitics funding ivith Neighbourhood Partsiership (FACT Project)that are designed to support young p¢ople to strive, and aspire to achiev¢ their full potential. Older Peoples & Adult Activities - including Rethink. Neighbourhd Health Improvement Project, Active Citizensliip, Older people clubs and other projects - to build resilience of older people and adults and reduce risk of social isolation an ill-health. Social Prescribing Programme - with funding from National Lottery Community Fund to address the social, emotional and practical needs of ihose aged over 18 by linking them to sources of support and activities within their community, along with the Scottish Communities for Health and Wellbeing. This programme ceased in June 2023. Page 3
BOGSIDE AND BRANDYWELL HEALTH FORUM (A Company limited by gwaraDtee) Mental health activities The Right Time, Right Place project aims to provide front-line community support, connecting individuals of all ages to suitable sources of emotional, praclical, and social mental health support through a variety of one to one therdpeutic intervention4 bespoke small group mental health and emotional well-being programmes. mental health promotion and awareness events and mental health training options, bring services that people could not afford. to their own community. Our achievements As the holder of the GSK IMPACT Award the Bogside and Brdndywell Health Forum strive to maintain a high level of standards across all services. This has seen the Bogside and Brandywell Health Forum increase service provision with a new capital build Th¢ Shed. where people can come and socialise in the world of woodcraft to reduce isolation and promote wellbeing. We operate a referral pathway with Grangewood Acute Mental Health Hospital to support people at discharge to intergrade back into community life. These efforts all play a vital role in improving people's health and wellbein& ieducing the number of people accessing the NHS and statutory services and promoting social interactions to build community capacity. Bogside Brandywell Health Forum use a range of validated nionitoring tools to measure the success of pro8ramm¢s in improving the Health and Wellbeing of participants. Over the year the Bogside Brandywell Health FONM engaged with a numb¢r of participanls improving h¢alth and w¢llb¢ing through attendanc¢ at physical activity, nutrition, mental health and family health programmes. Beneficiaries Bogside Brandyivell Health Forum offer health iMpvement services for all in our community. Services are offered in a number of venues to ensure maximum accS1b111ty. Bogside Brandywell Health Forum ivork in partnersliip with Primary and Pos1 Primary Schools Youth Service, Business Sectors, Community partners, and Voluntary partners, GP PractiC¢s and slatutory partners in our piogramme delivery. On occasions participants pay a nominal fee for programmes hoiYev¢r our social economy service is the income gen¢ration for tl)e organisation. Ensuring our purpose is beneficial and not harmful Bogside Brandywell Health Forum work closely with our statutory partners and fundeis to ensure the bc¥iefit of our work outsveighs any harni. We ensure our work has sound reseatch and validation and us¢ validated tools to measure Changes in participanls. Ensuring our work dellvers our aims We review our aims, objectives and activilies each year. This review looks at what we have achieved and the outcomes of our work in the previous 12 month& The review looks at the success of each key health improvement initiative and the benefits they have biought to those groups of people we are set up to help. The review also helps us ensure our aim. objectives and activities tcmain focused on our stated purposes. We have ref¢rr¢d to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing our aim and objectives and in planning our future activities. In particular, the Directors consider how planned activities will Gontribute to ihe aims and objectives they have set. FINANCIAL REVIEW The Health Forum has, through the Finance and Employment Sub Gioup monitored and reviewed the Financial procedures within tlie H¢allh Forum. In doing so it has updated its policies and adopted neiy policies in respect of redundan¢y and financial reserves which have served to benefit the organisation. The Healtli Forum continues to seek funding opportunities ihat can help sustain the project. Page 4
BOGSIDE AND BRANDYWELL HEALTH FORUM (A company liniited by guarantee) Principal funding sources The principal funding sources for the Health Forum are currently by way of grant aid and contracts with a range of external bodies. The principal funders are: Public Health Ag¢ncy, National Lottery Community Fund (NLCF), Western Health & Social Care TrusL Department for Communities, Urban Villages (TEO) and a variety of other small funders and income generation. Reserves Status Overall reserves for the financial year amounted to £266.685. Reserves ftir the year are split £251,698 unr¢stricted and £14,987 restricted reserves. The Board of Directors have examined Ihe charity's requirements for reserves in light of the main risks to the organisation. It has established a policy whereby the unrestricted funds not committed or invested in tangible fixed assets held by the charity should represent up to six months of the expenditure and provide for redundancy for all staff in tlie event of a gap or withdrawal of fundin& this would total £125,000 (see note 12). The remainder of unrestricted reserves would be used for other programmes and salaries that may be a risk in future financial periods. The reserves are needed to meet the Nvorking capital requirement of the charity and the Board are confident that at this level they would be able to continue the curreni activities of the charity in the event of a significant drop in funding for three months. PLANS FOR FUTURE PERIODS Bogside Brandywell Health Forum plans to continue the activities outlined above in the forthcoming years subject to satisfactory funding arrangements. Bogsid¢ Brandywell Health Forum will ensur¢ continued effort is to be made to bolster our capacity io deliver and innovate in respect of health improvement within the immediatc target area which fnay require the securing of additional income from grant aid or contract with an extemal body or bodies. Bogside Brandywell Health Forum will continue to work with funders and grant makers to promote health improvemciit through partnerships in th¢ area of ben¢fiL Neiglibourhood Health Improvement Project - The Neighbourhood Health Improvement Project (NHIP) provides support to 6 locations: Limavady, Straban< four areas within Dery: Outer Wes¢ Outer North, Triax, Waterside with the overall aim to improve community health and wellbeing. Loving Life, Living Longer Project - The aim of this cross-community partner hcalth project is to adopt the five steps to ivellbeing approach lo provide a range of support and inclusion interventions and services to older residents post COVID and during the increasing wst of living ¢risis. The project will addres5 the complexities and impact of health inequalities for older residents living in the target TRIAX Neighbourhood Renewal Area. The provision will enhance community capacity and Covcreate a local SteerInwOrkIng group to ensure we are achieving an infoTmed and impacthil projecL Page 5
BOGSIDE AND BRAIYDYWELL HEALTH FORUM (A company limited by guarantee) STRUCTURE, GOVERNANCE AND MANAGEMENT The organisation is a charitable company limited by guarantee. incorpornted on 4 May 2007 and registered as a charity on 26 July 2007. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under it Articles of Association. In the event of the company being ivound up members are required to contribute an amount not exceeding £1. RecruitmeDt and appointment of management Committee IBoard of Directors) Th¢ Directors of the company are also charity trustees for the purposes of charity law and under the company's articles are known as members of ihe Management Committee. Under tlie requirements of the Memorandum and Articles of Association the members of the Management Committee are elected to serve for a period of three years after ivhich they must be re-elected at the next Annual General Meeting. All members of the Managemeni Committee give their time voluntarily and received no benefits from the Charity. A number of Directors will retire by roiation and, being eligible, otTer themselves for re-election. Directors Induction and Training Directors are already tamiliar with 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 us¢ful in ternis of providing a good grounding in the managem¢nt structur¢ and iyorking parts of the organisation. Risk Assessment and Management The Board of Directors are duty-bound to revicw the major risks to which the charity is exposed. Internal Financial Risks are already minimised by the authorisation of all transactions for project expenditure. All financial matters are scrutinised by Ihe Finance and Employment Sub Group on a regular b&sis. minutes are taken of the proceedings and relayed to the Board of Directors. Procedures are in place to ensure compliance with health & safety of aff. volunteers and service users. Organisational Structure The organisation has a Board of nin¢ Directors who meet at least six times a year to receive Progress Reports from the General Manager relative to the various projects. The Board alternated its meetings betsveen Project Progress meetings and Corporate meeling to ensure a healthy balance between progress on operational matters and building the corporate slr¢ngth of the oiganisation. The Board are responsible for ensuring the Strategic direction and policies of the Charity. At present there are nine Directors on the Board from a range of backgrounds. In an effort to maintain a good skills mix, directors are requested to provide a list of their skills and update it each year. Membership of the Board is reviewed on an ongoing basis by an ad-hoc Membership Committee. Page 6
BOGSIDE AND BRANDYWELL HEALTH FORUM (A company limited by guarantee) A system of delegation is in place whereby day to day responsibility for the strategic and full operational development of the charity rests i¥ith the General Manager who in turn provides line management to all project managers employed by the Health Forum. Thc General Manager is responsible for ensuring that the charity delivers the projects and services specified and that key perforniance indicators are met through a continuous system of personal action plan& line managemenL managers meetings. staff meetings and annual appraisal. Employment and Finanee Sub Group The Charity has established an Employment and Finance Sub Gmup in order to deal with and provide focus to the charity's corporatc responsibility in relation to all financial and relevant employment matters on a timely basis. The Sub Group meets around 6 times per year and on¢ member of the Sub Group reports to each meeting of the Board of Directors. The General Manager and Office Manager also attend all Ineetings as requested. RESPONSIBILITIES OF THE MANAGEMENT COMMrrTEE (BOARD OF DIRECTORS) The trustees (who are also directors of Bogside and Brandywell Health Forum for the purposes of company law) are responsible for preparing the Trnsiees, Annual Report and the financial statements in accordance with applicablc law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the Board of Directo to prepare financial statcments for each financial year. Under company law the directors must nol approve th¢ financial statements unl¢ss they are satisfied that they give a true and fair view of the state of affairs of ihe charitable company as at the balance sheet date and of its incoming resources and application of resources, including income and expendiNre, for the financial year. In preparing those financial statements. the directors are requited to: l. Select suitable accounting policies and thril apply them consistcntly 2. Make judgements and estimates that are reasonable and prudent 3. Prcpare th¢ financial statements on th¢ going concern basis unless it is not appropriate to &ssume that th¢ company will continue on that basis. 4. Observe the methods and principles in the Charities SORP 2019 (FRS I02) 5. State whether applicable UK Accounling Standards have been followed, subject to any material departures disclosed and explained in the financial staternents. The Board is responsible for maintaining proper accounting records that are suificient to show and explain the charity's transactions and disclose wilh reasonable accurncy of any time the financial position of tlie charitable company and to enable them to ensure ihat the financial statemcnts comply with the Companies Act 2006. The Board is also responsible for safeguarding the asse¢s of the charitable company and hence for taking reasonablc steps for the prevention and detection of fraud and other irregularities. M¢mbers of the Managcmelll Committee (Board of Direetr•rs) Mcinbers of the Board, who are Direclots for the purpose of company law, and trustees for the purpose of charity law, who served during the year and up10 the date of this report are s¢t out on page l. In accordance with company law, as the mpanY'S directors, we Certify that: Page 7
BOGSIDE AND BRANDYWELL HEALTH FORUM (A company limited by guarantee) So far as we are aivare, therc is no relevant audit inforniation of which the company's auditors are unaware; and As the directors of the company we have taken all the steps that we ought to have taken in order to make ourselves aware of any relevant audit infomiation and to establish that the charity's auditors are aware of that information. The auditor is deemed to have been re-appointed in accordance with section 487 of tlie Companies Act 2006. Small company provlsions The report has been prepared tn accordance with special provisions of Part 15 of the Companies Act 2006 relating to small companies. Tlie financial statements are approved and authorised for i&sue by the Board of Directors on l O July 2024 and signed on their behalf by: Director DArector LAlL94 P4 AlL1 COLLI Js Page 8
BOGSIDE AND BRANDYWELL HEALTH FORUM (A company limited by guarnntee) Independent auditor's report lo the directors of BOGSIDE AND BRANDYWELL HEALTH FORUM Opinion We have audited the financial statements of BOGSIDE AND BRANDYWELL HEALTH FORUM for the year ended 31 March 2024 which comprise the Statement of Financial Activities, the Balance Sheet, Cashfloiv Statement and the related notes. The financial reporting framewoik that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Akn¥ouiiting Practi¢c) including FRS 102 "The Financial Reporting Slandard applicable in the UK and Republic of Ireland" This report is made solely to the chariiable company's directors, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit ivork has been undertaken so that we Inight state to the charitable company's directors those matters we are required to stale to ihem in an auditorfs report and for no other putpose. To the fullest extent pem]itted by law, we do not arxept or a&8ume responsibility to anyone other than the charitable company and the charitable company's directors as a body, for oui audil worK for this TcporL or for the opinions we have fonned. In our opinion the financial statemenls: give a true and fair view of the slate of the charilable company's affairs as at 3 l March 2024, and of its incoming resources and expenditure of resources. including its income and expenditure, for the year then ended. - have been properly prepared in accordance with United Kingdom G¢nerally Accepted Accounting Practice. and - have been prepared in accordance with the requirements of the Companies Act 2006. Basls for opinion We conducted our audit in accordance with Intemational Stsndards on Auditing (UK) (ISAS (UK)) and applicable law. Our responsibilities under those stsndards are further desciibed in the auditor's responsibilities for the audit of tlic financial statcmcnts section of our report. We are independent of thc charitable company in accordance ivith the ethical requirements that are reEevant to our audit of the financial statements in the UK, including the FRC'S Ethical Standard, and we havc fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have oblained is sufficient and appropriate to provide a basis for our opinion. Conclusions relating to going concern In auditing the financial statements. we have concluded that the directors. use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have perfonned, we have not identified any material uncertainties relating to events or conditions tliat, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least Iwelve months from when tlie financial statements are authorised for issue. Qur responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of iliis report. Page 9
BOGSIDE AND BRANDYWELL HEALTH FORUM (A company limited by guarantee) Other information The directors are responsible for the other inforn]ation. The other information comprises the infonnation included in the directors, annual report, other than the financial statements and our auditor's report thereon. The directors are responsible for the other infonnation. Our opinion on the financial statements does not cover other information and, except to the extent otherwise explicitly stated in our repotL we do not express any fom] of assurance conclusion thereon. In connection with our audit of the financial statements our responsibility is to read the other infonnation and, in doing so, consider whetlier th¢ other infonnalion 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 missiaiements, we are required to detennine whether there is a material misstatement in the financial statements or a material niisstatement of the other information. If, based on the work we have performed, we conclude that there is a mateiial missiatement of this other infonnation, we are required to report that fact. We have nothing to report in this regard. Opinion on other matters pres¢rlbed by Ihe Companfies Act 21)06 In our opinion based on the work undertaken in the course of the audit: - the information given in the diiectors. annual report ptepared ftir the purposes of company law, for the financial year for which the financial statements are prepared is Gonsist¢nt with th¢ financial statements" and - the directors, annual report has been prepared in accordance with applicable legal requirements. Matters on ivhich Ive are required to report by exception In the light of our knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the dircctors. annual report. We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion: - adequate accounting records have noi been kept: - the financial statements are not in agreement with the accounting records and returns" or - certain disclosures of directors, remuneraiion specified by law are not made. or we have not received all tlie infomjation and explanations we require for our audit; tlie directors were not entitlcd io prepare the financial statements in accordance with the small companies regime and take advantage of ihe small COmP4uiies cx¢mption from thc rcquirement to prepare a strategic report. Page 10
BOGSIDE AI¥D BRANDYWELL HEALTH FORUM (A company limited by guarantee) Responsibilities of the directors As explained more fully in the Directors, Responsibilities Slatement set out on page 7, the directors (who are also tlie directors of the charitable company foi 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 directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the direciors responsible for assessing the charitable company's abilily to continue as a going concern, disGlosin& as appli¢abl¢, matters relai¢d to going concem and using the going concern basis of accounting unless the trustees eiiher intend to liquidate the ¢haritable company or to cease operations, or have no realistic alternative but to do so. Auditor's responsibilities for the audit of the financial statements Our objectives are to obtain reasonable assurance about wh¢lher the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditorfs report that includes our opinion. Reasonable assuran¢e is a high level of assuranee, but is not a guarantee that an audit conducted in accordance with SAS (UK) will always detect a Enaterial misstatement ivhen it exists. Misstatements can arise from fraud or error and are considered material if. individually or in the aggregat4 they could re&sonably be expected to influence the ¢LOliOliiiC decisions of uscrs taken on the basis of these financial statements. Explanation as to wbat extent the audil was ¢oDsidered ¢apable of detecting irregularitics, including fraud. Irregularities, including fraud, are instances of non-mplianee with laws and regulations. We design procedures in line ivitli our responsibilities, outlined above, lo detect material misstatements in respcct of irrcgularities, including fraud. However, the primary responsEbility for the pievention and detection of fraud lies with management and the board of directors of the charitable company. Identifying and assessing potential risks related to irregularities In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-coinpliance with laws and regulalions, we considered the following: the nature of the industry, sector and the specific control environment which it operates in. the charities oivn assessment of the risks that irrcgularities may occur, either &s a result of fraud or error; representations and results from our enquiries with management and the board of directors regarding their own identification and asscssment of the risks of irregulariÉi¢s' enquiries of management relating to accounting estimates measurements, recognition criteria and justification of such amounts. any matters Nv¢ have identified having obtained and revieived the charities policies and procedures relating to. * identifying and a.sses%ing if laws and regulations are compliant and whether they are aware of any instances of non-compliance" * detection and response to the risk of fraud and whether they are aware of any actual, suspected or alleged fraud instances; the internal controls designed to mitigate risks or fraud or non•compliance with laws and regulations, and to minimise risk of manag¢inent overrides of such controls. Page 11
BOGSIDE AND BRANDYWELL HEALTH FORUM (A company limited by gwarantee) all Matters discussed among the audit engagement team regarding how and where fraud could occur and tlie potential indicators of fraud. As a result of these procedures, we considered the opportunities and incentives that may exist within the charity for fraud. The audit included assessing the procedures and evaluating the measurement of estimations. In common with all audits under ISAS (UK), we are also required to perfotm specific procedures to respond to the risk of management override. We also required an understanding of ihe legal and regulatory frameworks applicable to the charity and considered that the most significant are the Companies Act 2006, SOIIP 2019 (FRS 102) and Charities Act (Northern Ireland) 2008. Audit responses to rislLS identified Our procedures to respond to risks identified included the following: reviewing the financial statement disclosures. testing the relcvant documentation to &ssess compliance with the significant laws and regulations - those deribed as havyng a dire¢¢ eff¢¢t on the financial statements. enquiring with management and obiaining third party confirnialion from the charitable company's solicitors regarding any actual or potential litigation and Claims; perforining analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud. - reading minutes of board and management meeting& ekqmine forecasting materidl in liiic with actual perfonnance, identifying any potential fraud indicators or instances: reviewing Companies House and Chaiily Commission Northern Ireland correspondence, id¢ntify any late submissions or omissions of mandatory infomation; review correspondence with HMRC, idenlifying non compliance of specific infom]ation to be disclosed. in addressing the risk of fraud through management override of controls, testing the appropriateness of data entries and adjustments. assessing whether the judgements made in making accounting estimates are indicative of a potential bias. and evaluating the rationale of 4Uiy significant transactions that are unusual or outside the nnmial course of the harities objectives. We also communicated r¢levant idenlified laws and regulations and potential fraud risks to all engagement team members and remained alert to any indications of fraud or noncompliance with laws and regulations throughout the audit. 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 malerial misstatement of the financial statements, whether due to fraud or error, design and pcrforni audit procedures responsive to ihose 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 th¢ purpose of expressing an opinion on the ¢ffectiv¢ness of the charitable company's internal conirol. Page 12
BOGSIDE AND BRANDYWELL HEALTH FORUM (A eompany limited by guarnntee) Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the directors. Conclude on the appropriateness of the directo. use of the going concern basis of accounting and, based on tlie audit evidence obtained, Nvhether a material uncertainty exists related to events or conditions that may cast significant doubt on the charitable company's abillty to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditorfs 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 ¢iudit cvidenc¢ obtained up to the date of the auditols report. However. future events or conditions may cause the charitable company to cease to Gontinu¢ as a going concern. -Evaluate the overall presentation, Structure and content of the financial statements, including the disclosures, and whether the financial statetnents represent the underlying transactions and events in a manner that achieves fair presentation. We communicate with tliose cliarged wilh governance regardin& among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we id¢ntify during our audit. Patrick McGroarty Senior Statutory Auditor for and on behalf of McGroarty Mccaffcrty & Company Statutory Auditor 2 Carlisle Terrace D¥rry BT48 6JX Date: 10 July 2024 Page 13
BOGSIDE AND BRANDYWELL HEALTH FORUM (A company limited by gllantee) ststement of Financial Aetivities for the year ended 31 March 2024 Unrestricted Funds RLstrieted Funds 2024 2023 IncomL' aIid Expcnditure Notes Incoming Rcsourccs Voluntary Inconie.. Grants & Sundry Income Total Incoming Resources 177,938 I,029,617 I,207,555 2,301,590 177.938 1,029.617 1,207,555 2,301,590 Resources Expended Management & Administration Governance costs 228,741 931,099 5.040 I,159,840 5.040 2,307,437 4.033 Total Rcsourccs Expended 228.741 936.139 1,164,880 2,311,470 Net Incoming l (Outgoing) Resources Balances brought fonvard l April 2023 (50,803) 93,478 42.675 (9,880) 205,700 18,310 224,010 233,890 154.897 111.788 266,685 224,010 Traiisfer of funds 96.1SUI (96,80I) Balances carried forward 31 March 2024 12. 251,698 14,987 266,685 224,010 The statement of financial activities includes all gains and losses in the year. All of the above amounts relate lo continuing activities. Page 14
BoGSE AND BRANDYWELL HEALTH FORUM (A company limited by guarantee) Balance sheet as at 31 March 2024 2024 2023 Notes Fixed assets Tangible ¢t5 14.811 18,310 Current assets Debtors Casli at bank and in hand 108,985 249,175 240,842 212,399 358.160 453,241 Current liabilities Bank loans and overdrafts Other creditors Accruals 425 94.073 Jl,788 7,449 127,334 112,758 106.286 247,541 Net current assets 25l.874 205,700 Total assets less current liabilities 224,010 11. 266,685 Funds Unrestricted funds Restricted funds 251.698 14.987 205,700 18,310 Total funds 12. 266,685 224,010 The financial statements arc prepared in accordancc with the special provisions of Part I S of the Companies Act 2006 and the Charities SORP 2019 (FRS 102). The financial statements were approved and authorised for issue by the Board on 10 July 2024 and signed on its behalf by: Director Director wlL*E> Company Number: N1064504 CCLLI Page 15
BOGSIDE AND BRANDYWELL HEALTH FORUM (A company limited by guarantee) Statement of Cash flows as at 31 March 2024 2024 2023 Note Net (outgoing)l incoming resources for the year Depreciation and impairinent (Increase)I decrease in debtors (Decrease) / increase in creditors Net cash inflowl (outfloiv) from operating activities 42,675 (9,880) 4,368 4,237 131,857 (127,852) (141,255) (201,509) 37.645 (335,004) Capital expenditure Increa5el (decrease) in cash in the year (869) 36,776 (335,004) Reconcillation of net cash flow to movement in Del funds Increasel (decrease) in cash in the year et funds at l April 2023 Net funds at 31 March 2024 36.776 212,399 (335,004) 547,403 13. 249,175 212,399 Page 16
BOGSIDE AND BRANDYWELL HEALTH FORUM Notes to the aCllts for the year ended 31 March 2024 Accountlng policies The charity is a private limited company by guarantee, registered in Northern Ireland and a registered charity in Northem Ireland. The address of the registered office is Foyle Valley Railway Museum, Foyle Road, Derry, B T48 6SQ. It is a registered charity With the Charity Commission Northem Ireland vith effect from l O May 2016. 1.1. Accounting conventio The significant accounting policies applied in the preparation of these financial statements ar¢ set out below. These policies have been consistently applied to all years presented unless otherwise stated. The cliarity constitutes a public benefit entity &s defined by FRS102. The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the cliarity's governing document, the Charities Act (Northern Ireland) 2008 (iiid Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with th¢ Financial R¢porting Standard applicable in tlie UK and Republic of Ireland published in October 2019 (SORP 2019) and the Companies Act 2006. Tlie financial statements are prepared on a going conccm basis under the historical cost convention, modified to included certain iiems at fair value. The financial statements are presented in sterling which is the functional currency of the charity- Fund accounting Unrestricted funds are available for use at the discretion of the directors in furtherance of the general objectives of the chartty. Designated funds are unreslrided fvnds earniarked by the management committee for particular purposes. Restricted funds are subjected to restrictions on their expenditure imposed by the donor or througli the tenns of appeal. 1.3. Incoming resources All incoming resources are included in Ihe statement of financial activities when the charity is entitled to tlie income and the amount Can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income: Voluntary income is received by way of gran donations and gifts and is included in full in the statement of financial activities when receivable. Grants where entitlement is not conditional on the delivery of a specific performance by the charity. are recognised when the charity becomes unGonditionally ¢ntitled 10 the grant. Donated services and facililies ar¢ included at the valu¢ to th¢ charity where this can be quantified. The value of services provided by volunteers has not been ineluded. Gifts donated for resale are included as incoming resources within activities for generating fijnds when they are sold. Page 17
BOGSIDE AND BRANDYWELL HEALTH FORUM Notes to the aceounts for the year ended 31 March 2024 Resources expended Expenditure is recognised on an accrual basis &s a liability is incurred. Expenditure includes any VAT which cannot 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 beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. 1.5. Tangible fixed assets and depreciation Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates ¢alculat¢d to write off the Cost or valuation less residual value of each asset over its expected useful life, as follows: Equipment Motor vehicles 15Yo Straight Line 21Y/o Strdight Line Debtors & creditors Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impainnent ar¢ recognised in expenditure. 1.7. Cash at bank Cash at bank and cash equivalents are stated at cost at the financial year end. 1.8. Taxation The company is a charity and is recogniscd as such by HM R¢venu¢ & Customs. As a result, th¢re is no liability to t&xation on any of its income. 1.9. Pension costs The pension costs cliarged in the fmancial statements represent Ihe contributions payable by the charity during the year. 1.10. Cash and cash equivalenls Cash and cash equivalents include cash in hand, bank overdrafis and bank loans. Bank overdrafts and loans are shown within current and long ierni liabilities. 1.11. Going concern The financial statements have been prepared on a going concern basis as the directors believe that no material uncertainties exist. The ditectors have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure are suificient with ihe l¢v¢l of i¢serv¢s for th¢ charity to b¢ abl¢ to continu¢ as a going Concern. Page 18
BOGSIDE AND BRANDYWELL HEALTH FORUM Iyotes to the accounts for the year ended 31 March 2024 1.12. Critical accounting estimate5 2nd jlldgements n application of the chariws accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and &ssociated assumptions are based on historical experience and other factors that are consideted to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting ¢stimates are recognised in the period in which the estimate is revised where the revision affect on that period, or in the period of the revision and future periods where the revision affects both current and future periods. Page 19
BOGSIDE AND BRANDYWELL HEALTH FORUM Not to the accounts for the year ended 31 March 2024 Income 2024 2023 Restricted Income Positive Aging Grant Public Health Agency DFC- FACT TEO - Urban Villages WHSCT NHIP Active Citizenship St Ce¢ilia's Management Save thc Children Oak HLC I ILC - Loragl Alliance Arts Council Nl St Mary's - Active Citizenship NLCF - Love Living, Live Longer NLCF - Dorniant funds NLCF - Social Prescribing Developing Health Communities - NHIP Community Foundation NI NLCF - Empowering Young People Communities in Transition - OLT BBC Children in Need Nl Housing Executive Derry City & Strabane Districi Council TNL- FACT ARC Rethink Nl Rank Foundation Danny Quigley Fund 15,784 126,108 54,917 87,526 38,201 2,501 83,951 48,873 65,846 34,751 30,680 1,588 11.903 4,288 1,600 5,970 1,251 8,000 98,400 23,844 109,741 10,083 213,741 1,105,079 8,855 210,580 12,272 170,926 19,686 33,738 20,766 93,132 61,875 20,615 70,288 41,319 11,315 1,059 101.848 13,741 33,659 24.339 1,029,617 2,105,022 Unrestricted Income Project & Administration Income 177,938 196.568 1,207,555 2,301,590 (i) Restricted Funds Funds received which are earnjarked by the Funder for specifi¢ purposes. Such purposes are witliin the overall aims of the organisation. (li) Unrestricted Funds Funds which are cxpendablc at Ihe discretion of the company in furtlierance of the aims of the charity. In addition funds may be held in order to finance Capital investment and working Capital. P2ge 20
BOGSIDE AND BRANDYWELL HEALTH FORUM Notes to the accounts for the year eDded 31 Mareh 2024 Resources Expended Unrestricted Funds Restricted llnds Total 2024 Total 2023 Management & Adminislratio Wages & salaries Staff healtlicare Staff training Staff pension costs Programme & specialists services cosls 35,386 Partner costs Rent Marketing Repairs & maintenance IT Support and computer cosLs Telephone & internet Photocopying & stationery Insurance Motor & travel expenscs Professional fees Sundry expenses Bank charges Subscriptions Bad debts Donations Depreciation of equipment 89.220 1.027 1,925 469.797 559,017 1,027 8,146 28,134 381,055 38.827 44,298 5,673 4,333 1,652 11,485 6,267 10.091 6,597 34,410 1,051 1.766 7,043 4,600 718,594 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 17,391 499 1,904 809 6.22 I 28.134 345,669 38.827 44.298 2.160 3.460 226 7,614 3,672 10,091 3.752 15.720 340 126 5,124 4,600 3.513 873 .426 3,871 2,595 2.845 18.690 1,640 1,919 12,650 4,237 4.368 4,368 228.741 931.099 1.159,840 2.In7,437 Governance Costs Unrestricted Funds Restricted Funds Total 2024 Total 2023 Auditors remunerdtion 5.040 5,040 4,033 Page 21
BOGSIDE AND BRANDYWELL HEALTH FORUM Notes to the accounts for the year ended 31 March 2024 Net (outgoing)lincoming resourees for the year 2024 2023 Net (outgoing)/incoming resouTces is stated after charging: Depreciation and otlier amounts wrill¢n off langible fed assets Auditor's remuneration 4,368 5,040 4,237 4,033 Staff costs Employment costs 2024 2023 Wages and salaries Staff healthcare costs Pension costs 559,017 1,027 28,134 718,594 1,361 27,179 588.178 747,134 No employee received emoluments of more than £60,000 (2023: None). Number of employees The average monthly numbets of employees during the year, calculated on the basis of full time equivalents, was as follows: 2024 Number 2023 Number Average number of employees 25 34 Page 22
BOGSIDE AND BRANDYWELL HEALTH FORUM Ot to Ihe accounts for the year ended 31 March 2024 Tangible fixed assets Motor vehicles Equipment Total Cost At l April 2023 Additions 33,594 869 9,659 43,253 869 At 31 March 2024 34.463 9,659 44,122 Depreciation At l April 2023 Charge for the year At 31 March 2024 15,284 4368 9,659 24,943 4,368 19.652 9,659 29,311 Net book values At 31 Marcli 2024 l4,811 14,811 At 31 March 2023 l8,310 18,310 Debtor5 2024 2023 Other debtors 108,985 240,842 Creditors: amounts falling due within one year 2024 2023 Credit cards Other creditors Deferred income (Note l O) Accruals 425 4,966 89,107 11,788 7,449 13,504 113,830 112,758 106,286 247.541 Page 23
BOGSIDE AND BRANDYWELL HEALTH FORUM Iyotes to the aecounts for the year ended 31 March 2024 io. Deferred Income 2024 2023 Balance at l April 2023 Additions during the year Amounts released to income 113,830 391,905 1,004,894 1,826,947 (1,029,617) (2,105,022) 89.107 113,830 Balance at 31 March 2024 11. Analysis of net assets beÉwetn funds Unnstricted Restricted funds funds Total funds Fund balances at 31 March 2024 as represented by: Tangible fixed asset5 Current assets Current liabilities 14,811 14,811 256,664 101,496 358,160 (4,966) (101,320) (106,286) 251.698 14,987 266,685 12. Movements in Funds At l April Incoming Outgoing 2023 resourees resources Transfers At 31 March 2024 Restricted funds: Total resiricted funds Unrestricted funds= Total unrestricted funds 18.310 1.029.617 (936.139) (96.801) 14.987 205,700 177,938 (228.741) 224,010 1,207,555 (1,164,880) 96,801 251,698 Total funds 266,685 Purposes of Restricted Funds Restricted grants awarded to the charity 15 provided to cover the core objects as explained in directors report. Unrostricted Funds Unrestricted reserves total £251,698, the company aims to generate six months operational Costs ivliich in the event the organisalion has a gap in funding in the future. The company estimates that £125.000 would be adequate Icserves to cover such costs. Page 24
BOGSIDE AND BRANDYWELL HEALTH FORUM Notes to the accounts for the year ended 31 March 2024 13. Cash and cash equivalents 2024 2023 Cash 2t hank and in hand 249,175 212,399 14. Related Party Transactions There are no related party iransactions in the period under review. Is. Limited by Guarantee The Bogside and Brandywell Health Forum is a wmpany limit¢d by guarantee and accordingly does not have a share capital. Every member of the company undertakes to contributc such amount as may be required not exceeding £1 to thc assets of the charitablc company in the cvent of its being wound up while he or she is a member, or wiiliin on¢ year aftcr hc or she ceases to be a member. 16. Controlling intercst Th¢ ultimate control of the company rests with the board of directors. 17. Post Balance Sheet evenls No significant events have taken place since the year end that would result in adjustments to 2024 financial information or inclusion of a note thereto. Page 25