Cbarity number: NICIOi2481 XT1867 Company number: N1064504 BOGSIDE AfiD BRANDYWELL HEALTH FORUM (A company limited by tsuarantee) Directors, report and financial statements for the )'ear ended 31 March 2025
BOGSIDE AND BRANDYWELL HEALTH FORUM (A company limited by guarantee) Contents Page Infomiation Directors, Report Independent Auditor's Report 10-14 Statement of Financial Activities 15 Balance Sheet 16 Statement of Cash flows 17 Notes to the Accounts 18-26
BOGSIDE AM) BRANA DYWELL HEALTH FORUM (A company limited by guarantee) Le(Fal and Administrative Inforniation Charity Name Bogside and Brnnd)ryvell Health Forum Charity Number NIC105248 1 XTI 867 Company Registration Number N1064504 Reoistered Office and Operational Address Foyle Valley Railway Museum Foyle Road Derry BT48 6SQ Directors of Bogside and Brandywell Health Forum Ann McDuff Maureen Collins Liam Quigley John Mullan Caomhan Loguc C.rAIE John.qton Derniot O'Hara Laura Webb William Hegarty Secretary Brid Coyle Auditors McGroaty Mccaffety & Company Ac£ountants and Registered Auditors 2 Carlisle Terrace Derry BT48 6JX Bankers AIB (NI) Meadowbank Derry BT48 7TN Solicitors MacDennotL McGurk & Partners 12 Clarendon Street Detry BT48 7ET Page I
BOGSIDE AIYD BRAtSDYWELL HEALTH FORUM (A company limited by tsu2r2ntee) The Board of Directors present their report and audited financial statements for the year ended 31 March ?025. Principal activity The principal activity of the company in the year under review is to improve the liealth & well being of the Bogside and Brandywell community. Company Number N1064504 Charity Number XT1867 Charity Commission Number NIC105248 Directors and their interests The directors of the charity for the purposes of charity law and throuJiF Out this report are collectively referred to as the directors. The directors serving during the year and since the year end were as follows: Ann McDuff Maureen Collins Caomhan Logue Liam Quigley John Mullan Craig Johnston Dern]ot O'Hara Laura Webb William Hegaty Company Secretary Brid Coyle Management Team Mary Breslin Aisling Hutton General Manager Health Programme Manager Page 2
BOGSIDE IknND BRANDYWELL HEALTH FORUM (A compally limited by tsu2rantee) HOW OUR ACTIVITIES DELIVER PUBLIC BENEFrr Purposes and Ainis The Bogside and Brandywell Health Forum exists to advance education, relieve sickness, support vulnerable individuals-such as those ivitli disabilities or the elderlyiqnd promote the preservation alld protection of health anioiig tlie resideiits of the Bo(Fside and Brdndywell areas of Detry. their surrounding communities, and the vider Westerii Health & Social Care Trust area (hereinafter referred to as "the arca of benefit"). Our work is inclusive, without distinction based on age. gender, disabilty. sexual orientation, nationality, ethnic identity, political belief, or relitrious opinion. We achieve our aims by collaborattng with stattLtory autliorities, voluntary oroanisations. and local residents. Our main objectives include: a) Promoting Healthy Living - Ellcoutaging the local population to adopt healthier lifestyles for their long-terni benefit. b) Improving Educatioiial FacÉlities Providing or supporting access to facilities that enhance educational opportunities and improve quality of life for local residents. Our Activities All our charitable activities are designed to promote education and preventative approaches to healthy living. They are delivered solely to advance our chaTitable purpo and cnsurc public benefit. The following outlines our main programmes and target groups: Health Forum Programmes We deliver a wide range of healthy living services to residents in the Bogside and Brandywell are4 the Triax Neighbourhood Renewal are4 and more broadly across Northern Ireland. In partnership with schools, businesses, and local communities, we offer health check8 Open College Network (OCN) qualifications, and health fairs. These initiatives address health inequalities and empower individuals through health literacy and informed decision-making. Key h¢alth issucs w¢ tackle includc: * Sedentary lif¢styles * Nutrition and diet * Mental health * Smoking Older People and Adult Services We coordinate a variety of activities to support older people and adults, including: Loviiig Life Living Longer (50+ project) in partnership with the Old Library Trust Neiglibourhood Health Improvement Project Active Citizenship programmes Older people's clubs and other social groups - Nutrition programmes and initKatives. These initiatives are designed to build resilience. reduce social isolation. and mitigate health risks among older adults. PAge 3
BOGSIDE AND BRAISDYWELL HEALTH FORUM (A company limited by guarantee) Mental Healtll Initiatis'es We provide frontline coinmunity mental health support for individua]s of all Lues. This includes: One-to-one therapeutic interventions Sinall group eiiiotional wellbeing programmes Meiital healtli awareness events Trainiiig and educational sessÈons Our Coininunities in Transition projecL deliVed with the Old Library TrusL specifically supports individuals affected by alcohol-related issues. Funded by the Executive Office, it has been extended for anotlier two years. Healtli Forum Services (HFS) plays a key role in supporttno the sustainability of our work. HFS delivers a range of training programmes and health checks to both businesses and the wider community, helping us remain aligned with our ethos and core values. This are& of ivork has grown significantly. and in 2024r25, the income generated through HFS has successfully funded two full-time positions and one part-time role within the organisation. As traditional funding becomes increasingly difficult to secure. we are committed to further developing this model as a best practice approach to sustainability. It not only reduces our reliance on external funding but also strengthens our capacity to deliver meaningful. con)munity-b&sed health initiatives. Our Achievements In 2024-2025, we are proud to be collaborating with the Western Health and Social Care Trust (WHSCT) to support the inteoration of newly arrived and ¢m¢roing communities from Syri4 Sudan, and other conflict-affected regions. As part of this initiative. we are delivering a range of health and wellbeing projects tailored to the specific needs of these communities. Tliis work represents a significant achievement for the Health ForunL as it reflects our commitment to inclusivity, equality, and community cohesion. Many individuals from these backgrounds face complex challenges, including traurn cultural and language barriers. and limited access to healthoare. By offering culturally sensitive health education, emotional support and accessible ServiS, we are helping to build trusL improve health outcomes, and promote a sense of belonging withtn our wider community. Tliis partnership not only strengthens our ties with statutory bodies like the WHSCT but a150 demonstrates the adaptability and reach of our services. Supporting the integration of displaced and vulnerable populations reinforces our ethos of promoting health for all, regardless of background or circumstance. Our programmes play a vital role in reducing pressure on the NHS and statutory services by promoting early intervention, preventative care, and healthier lifestyle choices within the community. By addressing health and wellbeing at a grassroots level, we help individuab take greater ownership of their health, which in tum eases the burden on overstretched public services. In addition to improving individual healih Outcom our initiatives also work to strengthen community connections, reduce social isolation. and foster a greater sense of resilience and belonging. Page 4
BOGSIDE AND BRANDYWELL HEALTH FORUM (A company limited by guarantee) To ensure we are delivering meaningful impacL we use validated monitoring and evaluation tools to tneasure the effectiveness of our programmes. These tools allow us to track measurable improvements in participants, physical and mental wellbeing, as well as their oveiall quality of life. This evidence-based approach not only iiifonns our ongoing work but also reinforces our accountability to funde partners, and the wider community. Beneficiaries We provide health improvement services to atl members of the community. delivered in multiple venues to m&Kimize accessibility. We also work in collaboration wtth: - Primary and post-priniary schools Local businesses - Community and voluntary organisations GP practices and statutory agencies While most of our services are provided free of charoe. a nominal fee may apply to SOTne programmes, tliis is part of the social enterprise element of Bogside and Brdndywcll Health Fortwn. Ensurino Our Purpose is Beneficial and Not Harniful Bogside Brandywell Health Forum work closely with statutory partneTS and funders to ensure that the benefEts of our programmes clearly outweiJo ] any potential risks. AII our activtties are ewdence-based and evaluated using validated tools to measure the impact on participants, health and wellbein Monitoring and Reviewing Our IEEtpact We conduct an annual review of our aim& Objectiv and activities to assess their effectiveness and relevance. This includes evaluating the outcomes and impacts of each health initiative, ensurlng alignment WTth our charitable purposes. In planning and reviewing our activities. we adhere to the Charkty Commission's general guidance on public benefit. Our directors consider how each planned activity will contribute to our overarching aims. FINANCIAL REVIEW Our Finance and Employment Sub-Group Continues to monitor and strengthen our financial management processes. In the past year, we updated key policies-including those on redundancy and financial reserves-to better Safeguard the organisation. The Healih Forum remains proactive in identifying and securing new funding opportunities to ensure the Sua]nabl]ity of our programmes and services. Principal Funding Sources The principal funding sources for the Healih Forum are currently by way of grant aid and contracts with a range of exrernal bodies. Th¢ principal funders are Public Health Agency, National Lottery Community Fund (NLCF), Western Health & Social Care TrusL Department for Communiti4 Urban Villages (TEO) and a variety of other small funders and income generation. Reserves Status Overall reserves for the financ?al year amounted to £274,154. Reserves for the year are split £258,806 unrestricted and £15,J48 restricted reserves.
BOGSIDE AND BRANDYWELL HEALTH FORUM (A company limited by guarantee) Tlie Board of Directors have examined the charitys requirements for reserves in liuht of the makn risks to the oroanisation. It has established a policy whereby the unrestricted funds not committed or invested in tangible fixed assets Iield by the charity should represent up to six months of the expenditure and provide for redundancy for all staff in the event of a gap or withdraival of fundins this would total £125,000 (see note 12). Tlie remainder of unrestricted reserves ivould be used for other programmes aud salaries tliat may be a risk in future financial periods. Tlie reserves are needed to meet the working capital requirement of the charity and the Board ale confident tliat at tl)is level tliey would be able to continue the current activities of thc charity in the event of a significant drop in funding for three months. PLANS FOR FUTURE PERIODS Following a series of strateoic discussions between representatives of both charities, the Boards of the Bogside and Brandywell Health Forum and the Old Library Trust have agreed that the preferred course of action is to merge the two organsations. The newly ft)rnied cntity will be a charitable company limited by guarantee. The first Board of the merged organisatton will comprise equal representstion from both the Bogside and Brandywell Health Forum and the Old Library Tt. For a Eninimum period of two years from the date of coinpletion, two C.o-C.hairs will jointly lead the Board- one from each of the original nrganisations. The proposed date for the merger to be complete is November 2025. Up until that date, either organisation reserves the right to withdraw from the process if significant concerns arise. Bogside and Brandywell Health Forum remains committed to strengthening its capacity to deliver and innovate health improvement within its immediate target are& This tnay involve securing additional ndIng through grants or contracts with external bodies to support continued development and impact. Bogside Brandyw¢ll Health Forum will ¢ontinue to work with nderS 2nd grant makers to promote health improvement through partn¢rships in th¢ area of ben¢fit. Neighbourhood Health Improvement Project - The Neighbourhood Health Improvement Project (NHIP) provides support to 6 locations: Limavady, Strabane, four areas within Dery: Outer Wesl Outer North, Tri, Waterside witli the overall aim to improve community health and wellbein& Loving Life, Living Longer Project - The aim of this cross-community partner health project is to adopt the five steps to wellbeing approach to provide a range of support and inclusion interventions and services to older residents, post COVID and during ihe increasing cost of living Crisis. The project will address 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 CO•creat¢ a lo] steeringjworking group to ensure we are achieving an inforn]ed and impactful projecL Pa2e 6
BOGSIDE AND BRANDYWELL HEALTH FORUM (A company limited by ouarantee) STRUCTURE, GovENANcE AND MANAGEMENT The or(ranisatioii is a charitable company limited by guatante4 incotporated on 4 May 2007 and registered as a cliarity on 26 July 2007. The company was established under a Memorandum of Association which establislied the objects and powers of the charitable company and is governed under it Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceedintr £1. Recruitment and appointment of management committee (Board of Directors) Tlie Directors of the company are also charity trustees for the purposes of charlty law and under the company's articles are known as members of the Management Committee. Under the requirements of the Memorandutn and Articles of Association the members of the Management Committee are elected to serve for a period of three years after which they must be re-elected at the next Annual General Meeting. All members of the Management Committee give their time voluntarily and received no benefits from the Cliarity- A number of Directors will retire by rotation an4 being eligibl4 offer themselves for re-election. Directors Induction and Training Directors are already familiar with the practical woik of the Charity having been involved in a range of activities and events over several years. New directors ceIve a full induction. There is also a Staff Induction pack which is useful in terms of providing a good grounding in the management structure and working parts of the organisation. Risk Assessment and Management The Board of Directors are duty-bound to review the major risks to which the charity is exposed. Jnternal Financial Risks are already minimised by the authorisation of all transactions for project expenditure. All financial matters are scrutinised by the Finance and Employment Sub Group on a regular basis, minutes are taken of the proceedings and relayed to the Board of Directors. Procedures are in place to ensure Compliance with health and Safety of staff, volunte¢rs and s¢rvi¢¢ users. Organisational Structure The organisation has a Board of nine Directors who meet at leasi six times a year to receive Progress Reports from tlie General Manager relative to the various projects. The Board alternated its meetings between Project Progress meetings and Corporate meeting to ensure a heal¢hy balance between progres5 on operational matters and building the corporate strength of the organisation. The Board are responsible for ensuring ihe strategic direction and policies of the Charity. At present there are nine Directors oil the Board frotn a rangc of backgrounds. In an effort to maintaÈn 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 7
BOGSIDE AND BRANDYWELL HLILTH FORUM (A Company limited by wuarantee) A system of delegation is in place whereby day to day responsil)ility for the strategic and full operational developiiient of tlie cliarity rests with the General Manager who in turn provides line management to all project managers eniployed by the Health Forum. The General Manager is responsible for ensuring that the charity delivers tlie projects and services specified and that key perforniance indicators are tnet through a coiitinuous system of personal action plan8 Eine managemenL manatsers meeting4 staff meetings and annual appraisal. Employment alld Finanee Sub Group The Cliarity has establislied an Employment and Finance Sub Group in order to deal with and provide focus to the charity's corporate responsibility in relation to all financial and relevant employEnent matters on a timely basis. The Sub Group meets around 6 times per year and one member of the Sub Group reports to each meetino of the Board of Directors. The General Manaoer and oificc Manager also attend all meetings as requested. RESPONSIBILITIES OF THE MANAGEMENf COMMrrTEE (BOARD OF DIRECTORS) The trustees (Ivho are also directOT5 of Bo]de and Brandywell Health Forum for the Purposes of company law) are responsible for preparÉno the Trustees. Annual Report and the fmanci21 statements in accordance 'ith applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the Board of DirectOTS to picpare fjnancial statements for each fEnancial year. Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company as at the balance sheet date and of its incoming resources and application of resources. including income and expenditure. for the financial year. In preparing those financial statemenls. the directors are required to: l . Select suitable accounting policies and then apply them consistently 2. Make judgements and estimates that are reasonable and prudent 3. Prepare the financial statements on the going concern basis unless it is not appropriate to assume that the company will continue on that basis 4. Observe the methods and principles in the Charities SORP 201 9 (FRS I02) 5. State whether applicable UK Accounting Siandards have been followed, subject to any material departures disclosed and explained in the financial statements. The Board is responsible for maintaining proper a¢¢ounting re¢ords that are sufficient to show and explain the charity's transactions and disclose wilh reasonable accuracy of any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Board is also responsible for safeguarding the &ssets of the charitable company and hence for taking re&sonable steps for the prevention and detection of fraud and other irregularities. Members of the Management Committee (Board of Directors) Members of the Board, who are Directots for the purpose of company law. and trustees for the purpose of charity law, who served during the year and up to the date of this report are set out on page l. In accordance with company law, as the COMpanS directors. we certify thatr. Page 8
BOGSKDE ANJ) BRANDYWELL HEALTH FORUM (A eomp2ny limited by tsuarantee) So far as we are aivare, there is no relevant audit inforniation of which the company's auditors are unaware; and As tlie directors of the coEnpany we have tak'en all the steps that lye ought to have taken in order to mak-e ourselves aivare of any relevant audit inforniation and to estabEish that the charity's auditors are aware of that inforniatioii. The auditor is deemed to have been re-appointed in accordance with section 487 of the Companies Act 2006. Small Compally Provisiolls The report lias been prepared in accordance with Speci piovisions of Part 15 of the Companies Act 2006 relatiiig to small compaiiies. The financial statements are approved and au signed on their behalf by: issue by the Bo of Directors on 8 July 202) and Director Irector P2ge 9
BOGSIDE , BRAM)YWELL HEALTH FORUM (A company limited by guarantee) Independent Auditor's Report to the directors of BOGSIDE AND BRANDYWELL HEALTH FORUM Opinion We l)ave audited the finanoial statements of BOGSIDE AND BRANDYWELL HEALTH FORUM for the year ended 31 Marcli ?025 wliich comprise the Statement of Financial Activities. the Balance Sheet, Cashflow Statement and the related notes. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) including FRS 102 The Financial ReportiniF Standard applicable in the UK and Republic of Ireland This report is tnade solely to the chatitable CoMpanS directors. as a body. in aOrdanCe with Chapter 3 of Part 16 of tlie Companies Act 2006. Our audit work h&$ been undertaken so that we mioht state to the charitable coinpany's directors those matters ive are required to state to them in an auditorfs report and for no other purpose. To the fullest extent pennitted by law. we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's directOTS as a body. for our audit work, for this report, or for the opinions we have fomied. In our opinion the financial st&tements: give a true and fair vlew of the state of the charitable CoMpanS affairs as at 31 March 2025, and of its incoming rcsourccs and cxpcnditurc of rcsources. including its income and expenditure, for the year then - have been properly prepared in accordance United Kingdom Generally Accepted Accounting Practice" - have been prepared in accordance with the requirements of thc Companies Act 2006. Basis for opinion We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS (UK)) and applicable law. Our responsibilities under those siandards are further described in th¢ auditor's responsibilities for the audit of the financial statements se¢tion of our reporL We are independ¢nt of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient ad appropriate to provide a basis for our opinion. Conclusions relating to golng eoneern 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 liave perfonned. we have not identified any material uncertainties relating to events or onditions that, individually or Colleclively. may cast significant doubt on the charitable company's ability to continue as a going ¢oncem for a peri(xl of at le&st twelve months from when the fLnancial statements are authorised for issue. Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this reporL Page 10
BOGSIDE AND BRAISDYWELL HEALTH FORUM (A company limited by tsllarnlltee) Other information The directors are responsible for the other inforniation. The other infonnation comprises the infom]ation included in tlie directors, annual report. other than the financial statemcnts and our auditor's report thereon. The directors are responsible for the other inforniation. Our opinion on the financial statements does not cover other infonnation and, except to the extent otherwise explicitly stated in our repor( we do not express any form of assurance coiiclusion thereon. In connection with our audit of the fmancial statements. our responsibility is to read the other information and, in doing so, consider whether the other infornlation is materially inconsistent with the fanCIal statements or our knowled(Te obtained in the audit or otherwise appears to be materially misstated. If ive identify such material inconsistencies or apparent material misstatements. we are required to detern]ine whether there is a material misstatement in the financlal statements or a material misstatement of the other information. If, based on the work we have perfonned. we conclude that there is a mateTial misstatement of this other inforn]ation, we are required to report that fact. We have nothino to report in this regard. Opinion on other matters prescribed by the Companies Act 2006 In our opinion based on the work undertaken in the course of the audit. the inforn]ation triven in the directors. annual report prepared for the purposes of company law, for the financial y¢ar for H'hich the fTnancial statements are pr¢pared is consistent with the financial statements. and - the directors, annual report ha5 been prepared in accordance with applicable legal requirements. Matters on which we are required to report by exeeptioD In the light of our knowledge and understanding of ihe charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the dire¢tot5' annual report. We have nothing to report in respect of the following matters wh¢r¢ the Companies Act 2006 requires us to report to you if, in our opinion: adequate accounting records have not been kept; - the financial statements are not in agreement with the accounting records and returns. or - certain disclosures of directors, remuneration specified by law are not made" or - we have not received all the inforniation and explanations we require for our audiL the directors were not entitled to prepare the fmancial statements in accordance with the small companies regime and take advantage of the small companies exemption from the requirement to prepare a strategic report. Page 11
BOGSIDE AND BRAIYDYWELL HEALTH FORUM (A company limited by guarantee) Responsibilities of the dircctors As eiplained more fully in tlie Directots. Responsibilities Statement. the directots (who are also the directors of tlie charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a ttue and fair view. and for such internal control as the directors detennine is necessary to enabje the preparation of financial statements that are free from material misstateinent, whetlier due to fraud or error. In preparing the financial statement4 the directors are responsible for assessing the charitable company's ability to COtLtiiiue as a going concern, disclosin(F as applicable. matters related to going concern and using the goino oncem basis of accounting unless the tTrees either intend to liquidate the charitable company or to cease operations, or have no realistic alterrkative but to do so. Auditor's responsibilities for the audit of the fmanci21 statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from Inaterial misstatemen¢ whether due to fraud or error. and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guardntee that an audit conducted in accordance with ISAS (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if. individually or in the aggregate, they could reasonably be expected to influence tlie economic decisions of users tsk-en on the b&sis of these fmancial statements. Explanation as to what extent the audit was considered capable of detecting irregularities, including fraud; Irregularities, including fraud. are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities. outlined above. to detect material misstatements in respect of irregularities, including fraud. However. the primary responsil>ility for the prevention and detection of fraud lies with management and the board of directors of the charitable company. Identifying and assessing potential rislis relaled lo irregularities In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance witli laws and regulations. we considered the following: the nature of the industry? sector and the specific Control environment which it operates in; - the charities own assessment of the risks that irregularities may oc¢ur, either as a result of fraud or error. representations and results from our enquiries with management and the board of directors regarding their own identification and &ssessment of the risks of lesUl8r1tIeS. enquiries of Iiiaiiagement relating to accounting estimates mcasuiements, recognition criteria and justification of such amounts. - any matters we have identified having obtained and reviewed the clwities policies and procedures relating to. * identifying and assessing 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. Page 12
BOGSIDE AND BRANDYWELL HEALTH FORUM li (A coD]pally liwited by guarantee) * the intemal controls deslgned to mitigate risks or fraud or non-compliance with laws and regulations, and to niinimise risk of inanaoeilleiit overrides of such controls. all inatters discussed among the audit engagement team regarding how and where fraud could occur and the poteiitial iiidicators of fraud. As a result of these procedures. we considered the opportunities and incentives that may exist within the charity for fraud. Tlie audit included assessing the procedures and evaluating the measurement of estimations. In common witli all audits uiider ISAS (UK). we are also required to perforni specific procedures to respond to the risk of management override. We also required an understandinrT of the lega] and re(rulatory frameworks applicable to tlie charity and considered that the most significant are the Companies Act 2006, SORP 2019 (FRS 102) and Charities Act (Northem Ireland) 2008. Audit responses to risks identified Our procedures to respond to risks identified included the following: - reviewing the financial statement disclosures testing the relevant documentstion to &8sess compliance with the significant laws and regulations - those descnl)ed &$ baving a direct effect on the financial statements. enquiring with management and obtaining third party cOnfiatIOn from the charitable company's solicitors regarding any actual or potentÈal litigation and claims- - perfonning analytical procedures to identify any unusual or unexpected relationships that may indicate rlsks of Inaterial misstatement due to fraud. reading minutes of board and management meetings. examine forecastmg material in line with actual perforn]ance, identifyino any potential fraud indicators or instances: reviewing Companies House and Charity Commission Northern Ireland correspondence, identify any late submissions or omissions of inandatory infornjation" review correspondence with HMRC. identifying non compliance of specific information to be disclosed. in addressing the risk of fraud through management override of controls, testing the appropriateness of data entries and adjustm¢nts; assessing wheth¢r ihe judgements made in making accounting estimates are indicative of a potential bias. and evaluating the rationale of any signifi¢ant transactions that are unusual or outside the normal course of the charities objectives. We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team meinb¢rs and remained alert to any indi¢ations 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 maintsin professional scepticism tliroughout the audiL We also: Identify and assess the risks of maleria] misslateEnent of the financial statements, whether due to fraud or error, design and perforn] audit procedures Tesponsive to those risks. and obtain audit evidence that is suificient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for onc resulting from eOr. as fraud may involv¢ collusion. forgery. intentional omissions, misTepresentations, or the override of internal control. Page 13
BOGSIDE AIID BRANDYWELL HEALTH FORUM (A Compally limited by llarantee} Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of tlie charitable conipany's intemal control. Evaluate tlie appropriateness of accounting policies used alld the reasonableness of accounting estimates and related disclosures made by the directors. Conclude on the appropriateness of the directors, use of the goino concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on tlie charitable company's ability to continue as a going concern. If we conclude that a iiiaterial uncertainty exists, we are required to draw attention in our auditols report to the related disclosures in the financial statements or, if such dksclosures are inadequate. to modify our opinton. Our conclusions are based on the audit evidence obtained up to the datc of the auditorfs report. However, future events or conditions may cause the cliaritable company to ccase to continue as a going conccrn. -Evaluate the overall presentation. structute and content of the financial statetnents, including the disclosures, and wliether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. We communicate Mith those charged wtth governan ¥eJts rdin& among other matters. the planned scope and tiTning of the audit and sionificant audit finding4 including any significant deficiencies in internal control that we identify during our audit. Patrick McGroarty Senior Statutory Auditor for and on behalf of McGroarty Mccafferty & Company Statutory Auditor 2 Carlisle Terrace Derry BT48 6JX Date: 8 July 2025 Page 14
BOGSIDE AND BRANDYWELL HEALTH FORUM (A comp2Dy limited by guarantee) Statement of Financial Activities for the year ended 31 M2reh 2025 Unrestricted Funds Restricted Funds 2025 2024 Illcome and Expenditure Notes Incoming Resources Woluntarv Incon7e." Grants & Sundry Income l i4.554 544.li4 678,688 1,207,555 Total Incoming Resources lJ4.5i4 544.134 678,688 1,207,i55 Resources Expended Management & Administration Governance costs 127,446 538.733 5.040 666,179 i,040 1,159,840 5,040 Total Resources Expended 127.446 543.773 671,219 1,164,880 Net Incoming l (Outgoing) Resourcos 7.108 i61 7,469 42,675 Balances brought forward l April 2024 2i1.698 14,987 266.685 224,010 2i8,806 15.348 274,154 266,685 Transfer of funds Balances carried fonvard 31 March 2025 12. 258,806 15,348 274,154 266,685 The statement of financial activities includes all gains and losses in the year. All of tlie above amounts relate to continuing activities. Page 15
BOGSIDE AND BRAfqDYWELL HEALTH FORUM (A company limited by guaralltee) Balance Sheet as at 31 March 2025 2025 2024 Note5 Fixed assets Tangible assets 11.212 14,811 Current assets Debtors Cash at baiik and in hand 62,626 265.013 108,985 249,175 J27.6J9 J58,160 Current liabilities Bank loans ]d overdrafts Other creditors Accruals 1,050 56.448 7.199 42) 94.073 11,788 64.697 106,286 et curreiit assets 262.942 251,874 Total assets less current liabilities ii. 274,154 266,685 Funds Unrestricted funds Restricted funds 258,806 15.348 251,698 14,987 Total funds 12. 274.154 266,685 The financial statements are prepared in accordance witl) tl)e special provisions of Part 15 of the Companies Act 2006 and the Charities SORP 20J9 (FRS 102). The financial statements were approved and authorised for issue by the Board on 8 July 2025 and signed on its behalf by: Director or Company Number: N1064504 Page 16
BOGSIDE AND BRAfqDYWELL HEALTH FORUM (A company limited by guarantee) Statement of C&sh flows as at 31 March 202) 2025 2024 Note Net (outooino)/ incoining resources for the year Depreciation and impainnent (Increase)/ decrease in debtors (Decrease) / increase in creditors 7,469 4,073 46,359 131,857 (41,589) (141,2i5) 42,675 Net cash inflowl (outflow) from operating activities 16,312 37,645 Capital expenditure (474) (869) Increase in cash in the year 15,838 36,776 Reconciliation of net cash flow to movement in net funds Incrcasel (decrease) in cash kn the year Net funds at l April 2024 15,838 249,175 36,776 212,J99 Net funds at 31 March 202i 13. 265,013 249,175 Page 17
BOGSIDE AtSD BRANDYWELL HEALTH FORUM Notes to the aceounts for the year ended 31 March 2025 Accountin(F policies The cliarity is a private limited company by guarantee. registered in Northern Ireland and a reoistered cliarity in Northern Ireland. The address of the registered oifice is Foyle Valley RaiRivay Museum, Foyle Road, Derry.. BT48 6SQ. It is a registered charity ivith the Charity Commission Northern Ireland Ivith effect from 10 May 2016. Accounting convention The significant accounting policies applied in the prepardtioll of these financial statements are set out below. Tliese policies have been consistently applied to all years presented unless othenvise stated. The charity constitutes a public benefft entity as defined by FRS102. The financial statements have been prepared in accordance with the accountino policies set out in notes to the accounts and comply with tlie cliarity's govemintr documenL the Charities Act (Northern Ireland) 2008 and Accounting and Reporting by Charities: Statement of Recommended Prnctice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published in October 2019 (SORP 2019) and the Companies Act 2006. The financial statements are prepared on a going concern basis under the historical cost convention, modified to includcd ccrtaÈn ttcms at fair value. The financial statements are prcscntcd Tn stcrlsng wliich is the functional currency of the chartty. Fund 2CCOUllting Unrestricted funds are available for use at the discretion of the directors in rtherance of the general objectives of the charity. Designated funds are unrestricted funds earniark-ed by the management committee for particulaT purposes. Restricted fvnds are subjected to restrictions on their expenditure imposed by the donor or through the tem]s of appeal. 1.3. Incoming resources All incoming resour¢es are included in the statement of financial actÉvities when the charity is entitled to the income and th¢ 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 grants, donations and gifts and is included in full in the statement of financial activities when re¢¢ivabl¢. Granls where entitlement is not conditional on the delivery of a specific perfonnance by the charity, are recognised when the charity becomes unconditionally entitled to the granL Donated services and facilities are included at the value to the charity where this can be quantified. The value of services provided by volunteers has not been included. Gifts donated for resale are included as incoming Tesources within activities for generating funds when they are sold. Page 18
BOGSIDE AND BRANDYWELL HEALTH FORUM Notes to the accounts for the year ended 31 March 2025 1.4. Resourccs cypendcd Expeiiditure is reeognised on an accrual basis as 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 inCUd 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 tliose costs of an indirect nature necessary to support them. 1.5. Tantsible fixed assets and depreciation Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost or valuation less residual value of each asset over its expected useful life, as follows: Equipment Motor vehicles 200/0 Straight Line 1.6. Debtors & creditors Debtors and creditors with no stated interest rate and Rceivable or payable within one year are recorded at transaction price. Any losses arising from impairnient are recognised in expenditure. 1.7. Cash at bank C.2.qh at b2nk and cash eqiiivaIents are stated at cost at the fmancial year end. Taxation The company is a charity and is recognised as such by HM Revenue & Customs. As a result, there is no liability to taxation on any of its income. 1.9. Pension costs The pension costs charged in the financial statements represent the contributions payable by the charity during the year. 1.10. Cash and cash equivalents Cash and cash equivalents include cash in hand, bank overdrafts and bank loans. Bank overdrafts and loans are shown within current and long tenn liabilities. 1.11. Going concern The financial ststements have been prepared on a going concern basis as the directors believe that no material uncertainties exist. The directors have considered the level of ndS 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 the level of reserves ft)r the charity to be able to continue as a going concern. P22e 19
BOGSIDE AND BRANDYWELL HEALTH FORUM Not&s to the accounts for the year euded 31 March 2025 1.12. Critical accounting estimates and judgements Iii application of the charity's accounting policies. the directors are required to make judgements, estiniates and assutnptions about the carrying amount of assets and liabilities that are not readily appareiit from other sources. The estimates and &ssociated assumptions are based on historical eiperience and otlier factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an onEOtng basis. Revisions to accounting estimates are reco]Sed ill the period in which the estimate is revised where the revision affect on that period, or in the period of the revision and firture periods where the revision affects both current and future periods. Page 20
BOGSIDE AND BRANDYWELL HEALTH FORUM Notes to the accounts for the year ended 31 March 2025 Income 2025 2024 Restricted Income Positive Agiiig Giant Public Health A(rency DFC- FACT TEO - Urban Villa(Tes WHSCTNHIP Active Citizenship Honourable Irish Save the Children Oak HLC Arts Council Nl NLCF - Love Livin(F, Live Lonuer NLCF - Dorn]ant funds NLCF - Social Prescribing Developino Health Communities_ NlllP DHC - Menopause Matters Community Foundation NTI Communities in TransitÉon- OLT WNP - Consensual Grant Nl Housing ExectEtive Derry City & Strabane District Council TNL- FACT ARC Rethink Nl Rank Foundation Danny Quigley Fund 15,784 126,108 54,917 87,526 101,570 92,159 5,)98 35,687 2,iOI 2,501 2,813 2,)62 I,)88 11,903 8,000 98,400 23,844 109,741 10,083 116,900 30,625 8,215 3,530 213,741 41,319 32,441 15,997 11,315 1,059 101,848 13,741 i3,659 24,339 7,660 1,586 21.234 26,968 544,134 1,029,617 Unrestricted Income Project & Administration Income Donations & Fundraising 130,950 3,604 177,938 678,688 1,207,555 (i) Restricted Funds Funds received which are eamiarked by the Funder for specific purposes. Su¢h purposes are within the overall aims of the organisation. (li) Unrestricted Funds Funds which are expendable at thc discretion of the company in furtherance of the aims of the charity. In addition ndS may be held in order to fjnance capital investment and working capital. Page 21
BOGSIDE AND BRth'I)YWELL HEALTH FORUM Notes to the accounts for tbe year ended 31 March 2025 Resources Expended Unrestricted Funds Restricted Funds Tot21 2025 Total 2024 Mana(wement & Administratiojj Wages & salaries Staff healthcare Staff traiiiiiig Staff pension costs Programme & specialists services costs 25.850 Partner costs Rent Marketing Repairs & mainteiiance IT Support and coniputer costs Telephone & intemet Photocopying & stationery Insurance Motor & travel expenses Professional tees Sundry expenses Bank charges Subscriptions Bad debts Donations Depreciation of equipmenl 68.631 730 228 272.433 781 3.410 17240 147,517 54,9?9 20.625 2.127 341,064 1,511 3,638 17,240 173,367 54,929 24,972 4,190 1,217 1,766 4,120 4,372 7,451 2,922 559,017 1,027 8,146 28,134 381,055 38,827 44,298 4.347 2,063 8iO 1,610 990 l.i95 i.500 2.009 5.100 35 1.293 7.684 156 1,652 11,485 6,267 10,091 6,)97 2.777 3.951 91) 2275 35 1,311 9,766 1,051 1,766 7,043 4,600 18 2.082 860 71 860 4,073 4.002 4,368 127.446 538.733 666.179 1,159,840 Governance Costs Unrestricted Funds Restricted Funds Total 2025 Total 2024 Auditors remuneration 5,040 5,040 5,040 Pa%e 22
BOGSIDE AND BRANDYWELL HEALTH FORUM Notes to the accounts for the year ended 31 March 2025 Net (outgoing)lincoming rcsources for the year 2025 2024 Net (outgoing)/incoming resources is stated after charging: Depreciation and other ainounls written off tangible fixed assets Auditor's remuneration 4.073 i,040 4,368 5,040 Staff costs Employment costs 2025 2024 Wages and salaries Staff heciltlicdie costs Pension costs 341.064 1,511 17.240 559,017 1 ,027 359,81 i 588,178 No employee received emoluments of more than £60.000 (2024: None). Number of eniployees The average montlily numbcrs of employees during th¢ y¢ar, calculatcd on the basis of full time equivalents, was as follows: 2025 Numbor 2024 Numb¢i' Average iiuinber of eniployees 20 ?5 Page 23
BOGSIDf AND BRANDYWELL HEALTH FORUM Note5 to the accounts for the year ended 31 M2reh 202) Tangible fixed assets Motor vehicles Equipment Tolal Cost At l April ?024 Additioiis 34,463 474 9,659 44.122 474 At 31 March 2025 34,937 9,659 44,596 Depreciation At l April 2024 Cliarge for the year 19,652 4,073 9.6)9 29,311 Al 31 March ?025 23,725 9,659 Net book values At 31 March 2025 11,21? 11,212 At 31 Marcli 2024 14,811 Debtors 2025 2024 Other dcbtors 62,626 108.985 Creditors: amounts falling due within one year 2025 2024 Credit cftrds Other creditors Deferred income (Note l O) Accruals 1.050 3,161 53,287 7,199 425 4,966 89,107 11,788 64.697 106,286 Page 24
BOGSIDE AND BRANDYWELL HEALTH FORUM Notos to the aeeounts for the year ended 31 March 2025 io. Deferred Income 2025 2024 Balance at l April ?024 Additioiis diiring the yeÉ2r Amounts released to income 89.107 113,830 508,314 1,004,894 (544,134) (1,029,617) Balaiice clt 31 Marcli ?025 53,287 89,107 11. Analysis of net assets between funds Unrestricted Restricted funds funds Total funds rund balcinces at 31 March 2025 &s represented by: Tangible fixed <2ssets Current assets Current liabilities 10,809 261.564 66,075 (3,161) (61,536) 11.212 3?7,639 (64,697) 258,806 15,348 274,li4 12. Movements in Funds At l April Ineoming Outgoiu 2024 resources resources Transfers At 31 March 2025 Rcstrictod funds: Tot¢21 restricted funds Unrestrictcd funds: I'otal unrestriLted funds 14,987 544.134 (543,773) 15,348 251,698 134,554 (127,446) 258,806 Total fiinds 266,685 678,688 (671,219) 274.154 Purposes of Restricted Funds Restricled grants awarded to th¢ chority is provided to cover the core obj¢¢ts as explained in dircctors report. Uni'estricted Funds Unrestricted reserves total £258,806, Élle company aims to genernte six nioi)tlis operalioiial costs wliicli in the cvent the Or1n]Sation has a gap in fundintt in the future. The company estimates that £125,000 ivould be adequale reserves to cover such costs. Page 25
BOGSIDE AND BRANDYWELL HEALTH FORUM Notes to the accounts for the year ended 31 March 2025 13. Cash and cash equivalellts 2025 2024 Casli at bank and in hand 265,OlJ 249,175 14. Related Party Transaetions Tliere are no related party transactions in the period under review. 15. Limited by Guarantee The Bogside and Brandiwell Health Fonlln is a company limited by guarantee and accordingly does not have a share capital. Every member of the company undertakes to contribute such amount as may be required not exceeding £1 to the assets of the charitable company in the event of its being wound up while he or she is a member, or within one year after he or she ce&ses to bc a member. 16. Controllino interest The ultimate control of the company rests with the board of directors. 17. Post Balance Sheet events No Significant events have taken place since the year end that would result in adjustments to 2025 financial information or inclusion of a nole thereto. Page 26