er Andersonslown Communi
Forum Ltd
StAlement of FiiianciAI Activities
Incur
oratin
an Incon]e and Ex
for the Year Ended 31 March 2023
enditure Account
31.3.23
Total
fiiiids
31.3.22
Total
fiiiids
Unrestricted Restricted
fuiids
funds
Notes
INCOME AND ENDOWMENTS FROM
Charitable activities
Graiits Ileceivable
1,012,837
1,012,837
779,176
Oiher tradiiigF activities
Otlier incoine
263,457
500
263,457
500
248,733
Total
263,957
1,012,837
1,276,794
1,027,909
EXPENDITURC ON
Charitable activities
DireLt Cliaritable Expeiises
Goveriiance
176,192
27,884
1,058,719
1,234,911
27,884
1,136,275
15,538
Tot¥1
204,076
1,058,719
1,262,795
1 151,813
NFT INCOMEI(F.XPENDITURE}
59,881
(45,882)
13,999
(123,904)
RFCONCILIATION OF FUNDS
I"otal tiliids broiigllii forward
347,160
337,431
684,591
808,495
TOTAL FUNDS CARRIED FORWARD
407,041
291,549
698,590
684,591
The notes foriii part ot these fiiiaiicial statements
27

er Andersonstown Communi
Forum Ltd
Statement of Financial Position
31 March 2023
31.3.23
31.3.22
Notes
FIXED ASSETS
Tangible assets
10
247,460
298,465
CURRENT ASSETS
Debtors
Casl) at bank
9,667
469,398
58,714
336.279
479,065
394,993
CREDITORS
Aiiioiiiits fal l iiig due witliin oiie year
12
(27,935)
(8,867)
NET CURRCNT ASSETS
451,130
386,126
TOTAL ASSETS LESS CURRENT
LIABILITIIS
698,590
684,591
NET ASSETS
698,590
684,591
FUNDS
lJiire511'iLted fuiids
RLsli'iLled fLiiids
14
407,041
291,549
347,160
337,431
TOTAL FUNDS
698,590
684,591
These fiiiancial stateinents have beeii prepared iii accordance witli the provisioiis applicable to charitable
coiiipaiiies siibject to tlie sinall coiiipanies regyjiiie.
Tlie fiiiaiicial st¢lteineiits were appi'()ved by tlie Board of TrLlStees aiid autliorised for issiie on
24 Noveinber 2023 and were sigiied on its belialf by.,
Gerard Meelian - TrLislee
Bai'iiey Kaiie - Trustee
Tlie notes forin part of tliese fiiiancial stateiments
28

er Andersonstown Communi
Forum Ltd
,StAtement of Cash Flow's
for the Year Ended 31 March 2023
31.3.23
31.3.22
Notes
Cash flows from operating activities
Casli geiiei'aled froin operatioiis
137,776
(113,961)
Net cash provided by/(used in) operatillg7 activities
137,776
(113,961)
Cash llows from investing activities
Purcliase of tangible fixed assets
Sale of taiigible fixed assets
(5,157)
500
(2,329)
Net cash used in investiiig activilies
(4,657)
(2,329)
Change in Cash and cash equivalents
in the reporliiig period
Cdsh and eash equivalents #t the
beginiiing of tlie reporting perio(1
133,119
(116,290)
336,279
452,569
Cash and cash equivalents #t the end
of the reporting period
469,398
336,279
Tlie notes foriii part of tliese finai)cial statements
29

er Andersonstown Communi
Forum Ltd
Notes to the Statement of Cash Flows
for the Year Ended 31 March 2023
RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW FROM
OPF.RATING ACTIVITIES
31.3.23
31.3.22
Net incomel(expenditure) for the reporting period (as per the
Statement of Financial Activities)
Adjustments for:
Dei)r¢ciatioii chai'ges
Profit oli disposal of fixed assets
Decrease/(increase} iii debtors
Increase/(decrease) in ci'editoi's
13,999
(123,904)
56,162
(500)
49,047
19,068
55,483
(45,341)
{199)
INet cash provided byl(used in) operations
137,776
{113,961)
ANALYSIS OF CHANGES IN NET FUNDS
At 114122
Cash flow
At 3113123
Net cash
Casli at bank
336,279
133,119
469,398
336,279
133,119
469,398
Total
336,279
133,119
469,398
Tl)e notes forin part of tliese fiiiancial statenieiits
30

er Andersonstown Communit Forum Ltd
Notes to the Financial Statements
for the Year Ended 31 March 2023
ACCOUNTING POLICIES
Basis of preparing the financial statements
(a) General information and basis of preparation
Upper Aiidersolistowii Comiiiuiiity ForLlln Ltd is constitiited as a compciny limited by guaraiitee
iiicorporated iii Northern Ireland {N103225 8). In tlie event of tlie ihai'ity beiiigF would LIP, tlie liability
iii respect of the guai'aiitee is liinited to £ I per niei)Iber of the charity.
Tlie charity Coiistitutes a PLiblic benefit eiitity as defined by FRS 102. Tlie fiiiaiicial staleineiits have
beeii prepared iii accordaiice witli AccoLlllting aiid Reportiiig by Cliarities.. Slatemeiit of
Recoinineiided Practice applicable to charities prepariiig their accouiits li) accordaiice with tlie
Fiiiaiic ial Reportillg7 Siaiidai'd appl icable iii tli¢ U K aiid Eiei)Iibl ic ot" Ireland (FRS 102), Ilie Fiiiaiicial
Reportiiig St<iiid<ird applicablL iii tlie Uiiited Kiiigdoin aiid Republic of Irelaiid (FRS 102), the
Chai'ities Act (Nortliei'ii I relaiid) 2013, tlie Coinpanies Act 2006 aiid U K Geiiei'al ly Accepled Practice
as it appl ies froin l January 2015.
Tlie fiiianLial slateineiits are prepared oli a goinL7 coiicerii basis uiidL'r tlie liistorical cost conventioii,
Inoditied io illLliide certaiii iteins at fair valiie. Tlie fiiiaiicial slatcinciits are pi'eseiited iii slerliiig,
wliiLh is Ilie l uiiLtioiial ciiri'eiicy of tlie cliai'ity.
Tlie sigyiiificaiit accouiiliiig p()licies applied in Ilie preparalion of tliese fiii<111cial slateiiieiits are sel oiit
below. Tl)ese pol icies liave beeii consistently applied to al l years preseiiled Liiiless otlierwise stated,
(b) Funds
Uiirestricted fuiids are available foi. use at tlie discretion of tlie trustees in fui'tlieraiice of tlie gyeneral
objcctives of tlie cliai'ity and wliicli liave iiot beeii desig7iiated lor other piirposes.
DeSlgFiialed tLiiids coiiiprise Liiirestricted fiiiids iliat Iiave beeii set aside by ilie IriistLes foi. pai'liLiilar
PLirposes. 'I'lie aiin and Lise of eacli desigyiialed fliiid is set oiit iii the iiotes to il)e I Iiiaiicial stdleineiits.
Restricted t"uiids are fiiiids wliicli are to be iised iii accordance with 5peLilic resti'ictlolls iiiiposed by
doiioi's or wliicli have beeli I'aised by the cliarity t.or particular piirposes. Tlie cost of raisiiig aiid
adiniiiisteriiig sucli fiinds are Lliargied agpaiiist the specific fuiid. Tlie aiin and use of each restricted
fuiid is sel OLIt in ilie iiotes to tlie tiiiancial staleiiieiits.
FLlI'tliei' explaiiatioii of tlie natiire aiid PLirpose ot eacli fiiiid is iiicliided iii tlie iiotes to tlie fiiiaiicial
stateineiits.
(c) Income recognition
Al l incoiniiig resoLirces are illLliided in tlie Slateiiieiit of Financial Act ivities (S()FA) whei) the cliarity
is legJally entitled to the iiicoiii¢ atler clliy pcrforiiiaiice coiidilioiis liave beeii Inet, tlie aiiiouiil cali be
Ineasured I'el iably aiid it is pi'obable that tlic iiiLoinc wil I be I'¢¢¢ived.
contiiiued..

er Andersonstown Communit Forum Ltd
Notes to the Financial Statements continued
for the Year Ended 31 March 2023
ACCOUNTING POLICIES- continued
Basis of preparing the financial statements
For donations to be recogiiised tlie chariiy wil I have beeii iiotified of tlie amounts aiid Il)e settleineiit
date in writiiig. If there are coiiditioiis attaclied to tlie doiiatioi) and this requires a level of
perforinance before eiititleinent can bc obtaiiied tlien iiicoime is deterred iintil those conditions are
fully met or tlie fulfilinent uf Ihose conditions is witliiii the control of the cliarity and it is probable
that they will be fLiltilled.Voluiitary incoiiie is received by way of graiits, doiiatioiis and gifts and is
inclLided in full li) the Stateineiit of Fiiiaiicial Activities (SOFA) when receivable. Incoiiie received
froin col lectioiis is recognised when received.
Doiiated faLilities aiid doiiated professioiial services al'e I'ecognised iii income at tlie ii. fair valiie wheii
Ilieir eLoiioinic beiicfit is pi'obable, it cali be Ineaslired reliably aiid the charity lias coiiti'ol over tlie
itein. Fair vuliie is detei'iniiied oli tlie basis of the value of Ilie g7ift lo Ilie cliai'ily. Foi. example tlie
aiiioiiiit tlie charity would be williiig to pay iii tlie opeii Inarket for sucli tacilities and sei'vices. A
correspondiiig amount is recoL711ised in expeiid itiii'e.
No aiiiount is iiicluded iii tlie fiiiaiicial stateineiits for voluiiteer tinie iii l iiie witli Ilie SORP (FRS 102).
Furiher detail is gyiveii iii Ilie Truslees, Aniiual Report.
For legyacies, eiititleiiieiit is the earlier of tlie cliarity being iiotified of an iinpeiidiiigy dislribiilioii or tlie
legiacy beiiigy I'eceivcd. At tliis poiiit incoine is recogiiised. Oli occasioii legyacies wi I I be iiolitied to tlie
Lliarity liowevei. it is iiot Possible to iiieasure tl)e ainoiinl expecled to be dislribiited. Oli tliese
occasioiis, the legyacy is treated as a coiitlllg7eiit asset aiid disclosed.
Iiicoine froin tradiiig activities iiicliides iiicoine eariied froin t"undraising eveiits aiid trad iiig aclivities
to raise fuiids toi. tlie cliarity. InLome is received iii excliaiige for Slipplying gFoods aiid services iii
order to raise tLiiids and is recogiiiised wheii eiilitleineiit lias occurred.
Tlie chai'ity I'eceives gvoveriiiiieiil gi'aiits wliicli are detailed witliii) Ilie iiotes to tliesc fiiiaiicic11
taleiiieiits. Iiicoiiie from gpovei'niiieiit and otlier gyrants are reco&viiised al fair valiie wheii tlie cliarity
lias eiititleineiit after aiiy perforinaiice ¢oiid ilions liave beeii Inel, it is probable tlial tlie iiicoine wil I be
received aiid tlie aniouiit cali be iiieasured I'eliably. If eiititleiiieiil is iiot Inet tlieii these ainouiits are
deferred.
{D) Expendilure recognition
All expeiiditurc is accoiintcd foi. 011 ii accrlials basis, iiiclusive of V A T wliicli caiiiiot be recovered
aiid l)as been classified uiidcr li¢adii)g7S tliat aggreg1< te al l costs relatcd to tlie categiory. Expendiliire is
I'ecogiiised wliere tliei'e is a l¢gFal or coiistructive obligatioii to Inake payineiits to tliird parties, it is
probable tliat tl)e settleii)eiit will be reqliired and tlie ainounl ot. tlie obligation can be IneasLir¢d
reliably. It is categorised uiider the followiiig lieadiiigs..
Cosls of rai5iiiLy fuiids iii¢ludes tlie cost.s associated with attr3Ctiiig voliintary incoines.
Expeiiditiire 011 Lliaritable activities iiicliides tliose costs iiicuri'ed by tlie cliarity in Ilie delivery of its
activities aiid services for its beiieficiaries. It iiicludes botli costs that cali be allocated d irectly to such
activities aiid iliose Losts ot" ali indii'ect natLire necessary to support tliein. aiid
Othei. expeiidilure represents tliose iteiiis iiot fall iiig iiito tlie categories above.
Irrecoverable V A T is charged as ali expeiise agaiiist the activity for wliicli expend iture arose.
32
continued...

)er Andersonstown Cotnmunit Forum Ltd
Notes to the Financial Statements - continued
for the Year Ended 31 March 2023
ACCOUNTING POLICIES - eontinued
Basis of preparing the financial statements
Grants payable to third parties are witliin tlie cliaritable objectives. Where uncoiiditional graiits are
offered, this is accrued as sooii as tlie recipient is iiotified ot tlie grant, as this gives rise to a
reasoiiable expeclalion that the recipieiit will receive tlie grants. Wl)ere graiit.% are coiiditioiial relating
lo perforiiiaiice Iheii tlie grant is oiily accriied wlien any untiilfilled conditions are outside of Ilie
control of ihe charity.
(e) Supporl costs allocation
SLipport costs are tliose tliat assist tlie work of tlie cliarity biit do iiot directly represent charitable
activities and iiiclud¢ otf Ice costs, goveriiaiice costs. adininisti'ative payrol I costs. "I'liey are iiicurred
directly iii support ot" expeiiditiire 011 the objects of tlie ch¢irity aiid iiiclude project IT)anageiiieiit
carried oiit at Headquarters. Wliere support costs caiinot be direcily attribiited lo particular head iiig75
they liave been allocated to cost of raisiiig funds and expeiiditure on cliaritable activities on a basis
coiisistent witli use of tlie resources. Premises ovei'lieads l)ave been al located on an iiisert detai I basis
aiid otlier overlieads liave beeii al located on a basis consisteiil with the iise of resoLirces.
Fiiiid-raisii)gy costs are tliose iiiciiri'ed iii seekingF voliiiilary coiilribLltioiis and do iiot ii)cliide tlie cosls
ot" d issciiiiiiatiiigT iiiforiiiatioii iii siipp()rl of tlie cliaritable activilies.
(D Tangible fixed assets
T1£ Ilg) ible fixed assets are stated at cost less accLilliLilated dcprec ial ion aiid c?CCLiiiiiilated iinpa irineiit
losscs. Cost iiicludes costs d irecily atlribulable to InakiiigT IIIC a55et Lapable ot" opei'alingi a5 iiiILiidLd.
Depreciatioii is provided oli all taiigible tixed assets, at rate5 calculated to write off, Ilie cost, less
estiinated residual value, ot" eacli assel on a systeiiiatic basis over its expected iisefiil life as fol lows..
New Biiildiiig,
Fixtures & Fittlllg75
M iiiibLIS
4 % StraiL7lIt Liiie
20 % Straibylit Line
{g) Financial Instruments
A fiiiaiicial asset or a finaiiiicll liability is recogiiised only wlieii tlie cliarity becoines a party to tlie
Lolltractual provision of iliL iiistriiiiiei)t.
Basic fii)ancial instrumeiits are iii itial ly recognised at tlie aimouiits receivable or payable including aiiy
related traiisactioii costs.
Curreiit assets aiid curi'eiit liabilitie.% are siibseqiiently Ineasured at tlie cash or otlier coiisideratioii
exp¢ct¢d to be paid or rel ived aiid iiot d iscounted.
Debt iiistriimeiits are subseqiieiitly measiired at amoi'tised cost.
Wliere iiivestiiieiits in sliares are publicly traded or tlieir fair value cali otlierwise be Ineasured
reliably, the investinenl is subseqiieiitly iiieasured at fair value witli chaiigyes iii fair V1( lue recognised
iii iiicoine aiid expenditLire. All otlier sucli iiivestiiieiits are subseqLieiitly iiieasured al cost less
iinpairineiit.
33
contiiiued...

er Andersonstown Cominunit Forum Ltd
Notes to the Financial Statements - continueil
for the Year Ended 31 March 2023
ACCOUNTING POLICIES - continued
Basis of preparing the financial statements
Otlier fii)ancial iiistrLiineiits, iiicliidiiig derivatives, are iiiitially recogiiised cit fair value, uii less
paymeiil for an asset is deterred beyoiid iiori))al busiiiess lerii)s or fiiiaiiced at a rale ot- intei'est tliat is
not a market rate, iii wliich case tlie asset is IneasLired at tl)e preseiit value of tl)e fiiture payinents
discouiited at a inarket rate ot iiitei'esl for a siniilai. debt instruimeiit.
Oilier fiiiancial instrLiIMei)ts are subsequeiitly Ineasured at fair value willi any cliaiiges recogiiised in
the stateiiieiit of tinancial activities, with tlie exception ot hedgiiig instruinenls iii a desigiied hedging
relatioiisliip.
Finaiicial assets tliat are measiired at cost or ainortised cost are reviewed for objeclive evideiice of
iinpairiiieiit at tlie eiid of eacli reportiiig date. if tliere is objeclive evideiice of iinpairinent an
iinpairineiit loss is recognised under tlie appropriale headiiigy in the stateineiit of tiiiaiicial activilies in
wliicli tlie iiiitial gaiii is recogiiised.
For all equily IllStrLiineiits I'eg7ardless ot" sigiiificance, aiid other finaiicial 48sets tliat are individiially
siLiii ificai)t, tliese are assessed iiid ividLial ly for iiiipairiiienl. Otlier tiiiaiic ial assets are eitlier assessed
iiidividiial ly or &yi'oiiped 011 tlie basis ot" siini lar cred it ri.sk cliaracteristics.
Aiiy revei'sals ot. iinpairment are recoL71Iised iiiiinediately, to tl)e extent tliat tlie reversal does iiot resu It
iii a carryiiig7 ainouiit of tlie fiiiaiicial asset tlial exceed5 what the carryiiig amoLllIt woiild liave beeii
liad tlie iiiipairineiit iiot pi'evioLisly beeii recogvnised.
(h) Impairment
Assets not Ineasured at fair valiie are reviewed for any indicatioii tliat the asset niay be iiiipaii'Ld at
eacli balaiice slieet date. If sucli indiLatioii exists, tlie recoverable ai)ioiiiil ot. tlie asset, or tlie asset's
casli g?ciici'atiiig Llll it, is estiiiialed <iiid Loiiipared to tlie Lari'yiiiLi ainoiiiil. Wliei'e tlie cai'i'yiiigF Ic IllOlllIt
cxceeds it.% I'ecovei'able ainoLllIt, dii iinpairiiieiit loss is i'ecogjiiised iii protil or l()SS Liiilcss Il)e assel is
carried at a revalued £illlOUlIt wlicre tlie iinpairiiieiit loss is a I'evaliiatioii (leLfe¢1SC.
(i} Provisions
l)rovisi0115 di'e recogiii ised wlieii tlie Lliariiy lias ali obligvatioii al Ilie balaiiLc Slieet dalc as a I'esLIIt of a
past eveiil, it is probable tliat clli ouiflow of. ecoiioinic bei)efils will be rcqiiired iii sctlleiiieiil aiid tlie
ainouiil can be rcliably estiiiialed.
(j} Leases
Assets acqiiired iiiider fiiiaiice lec1ses are capital ised aiid depreciated over tlie sliorter of tlie lease terin
aiid the expecled Liseful litc ot tlie assel. MiiiiiiiLiin lease payineiils are ai)Iioi'tioiied betweeii tlie
finaiice cliarg?e aiid tlie reductioii of tlie oiitstandiiig lease liabi lily usiiig tlie ef'f ective iiiterest Inetliod.
The related obl igyatioiis, iiet of futiire fiiiance charbyes, al'e iiicluded in Lreditors.
Reiitals Pc1yable aiid receivable uiider operaling7 leases di'e cliarged to tlie SOFA on a sti'aigilit line basis
over tlie period of tlie lease.
(k) Tax
34
oiitiiiued...

er Andersonstown Communi
Forum Ltd
Notes to the Financial Statement5 continued
for the Year Ended 31 March 2023
ACCOUNTING POLICIES - continued
Basis of preparing the financial statements
No provisioii i.s r¢quir¢d for taxic tion as the coinpaiiy is defined as a cliarity for laxatioii purposes.
The cliai'ity is a r¢LTlStered cliai'ity aiid so sucli is entitled to certaiii tax exempiioiis on iiicoine aiid
protitq troiii inv¢stinentS clnd siirpluses oli aiiy tradiiig activities carried 011 iii fLirtlieraiice of tlie
¢liarity's priinary objectives, if tliese profits aiid surpluses al'e applied solely for cliaritable piirposes.
(l) Going concern
Tlie finaiicial stilteineiits have beeli pi'epared oli a goiiigF coiicerii basis as the trustees believe that iio
Inaterial uiicei'taiiilies exist. Tlie trLlStees liave Loiisidered the level of t"Iiiids lield aiid tlie expected
level of iiiLoine aiid expenditiire for 12 iiiontlis fi'oin aiitliorising tliese finaiicial stateiiients. Tlie
bLidgieted iiicoine aiid expeiiditLire is sufficieiit with Ihe level of reserves for the cliarity lo be able to
coiitiiiue as a going concern,
(m) Aceounling estimates and are#s of judgen)ent
The preparatioii of tlie fiiiaiicial slateiiieiits reqLiires Inaiiag7einent to Inake judgJeineiits, estimates aiid
assuiiiptioiis tliat aft.ect tlie anioLlllts reported. These ¢stiiMates and jiidgieiiieiits are Loiitiniial ly
reviewed aiid are based oli expei'ience aiid otlier factors, iiiclLidiiig expectatioiis of fiitiire eveiits Iliat
are bel ieved to be reasoiiable under tlie circuinslaiices.
Tlie iteiiis iii tlie financial stateinciits wliere tliese j Lid&?cincnts aiid estiinates have beeii iiiade iiiclude..
(i) e5tillliiliiigy tlie iisefu l ecoiioiiiic l ite ot. laiigyible l ixcd assets
(i i) proi)Lrly valualioii
(i li) allocation of. expeiiditure aiid siipport costs
Taxation
Tlie coinpaiiy i.s a regyiqtei'ed cli<irily aiid so siich is eiitiiled lo certaiii tax excmption8 011 incoine aiid
pr()tils fi'oiii iiivestiiiei)tS 1111d SLlI'I)liises on ai)y tradiiigy aLliviti¢s Lai'i'ied ()ii iii tiii'tliei'aiice of tl)e
cliarity's priinary objeLtives, if tlicse profit5 aiid siirpliises al-e appl led solely lor chai'ilable PLlI'poses.
Fund accounting
Tlie Charity has vai'ious typcs of fuiids for wliicli it is respoiisible, aiid wliicli require separate
disclosui'e. These are as fol lows..
Restricted Funil
Gi'aiits or doiialioiis received, wliich are earmai'ked by Ilie doiioi. for specitlL PLII'POSes Withiii the
overall aiins of the organisation.
Unrestricted Funds
rlinds wliiLli are expeiidable at tlie discretion of tlie Dii'eclors in fiirtherance of tlie objects of the
Lliarily.
SLicli funds iiiay b¢ lie Id in order to finaiice capital investiiieiit and workiiig capital.
Pension costs and other post-retircment benefits
Tlie charitable coinpany opei'ates a detiiied conti'ibiition peiisioii sclieiiie. Conlributions payable to
the charitable LOlllI)aiiy's peiision scheine are char&yed to tlie Stateineiit ol". Fiiiancial Activilies iii tlie
period to wliiLli tliey I'elate.
35
coiitiiiued.

er Andersonstown Con]muni
Forum Ltd
Notes to the Financial Statements - continued
for the Year Ended 31 March 2023
OTHER TRADING ACTIVITIES
31.3.23
31.3.22
Shop incoine
Vetting I ncoine
B14SCT Spoiisored Daycare
Crèclie Fees
Tutors & Traiiiiiig
Iiisui'aiice Proceeds
Fuiidraisiiigy & Doiiations
CIT Healtli Wellbeiiig
Radius Housiiig
156
228
57,173
180,108
7,073
4,500
8,179
6,040
2,909
527
57,535
164,065
5,574
1,060
16,567
496
263.457
248,733
INCOME FROM CHARITABLE ACTIVITIES
31.3.23
31.3.22
Activity
Graiits Receivable
Graiits
1,012,837
779,176
Graiits received, iiicluded iii tlie above, are as follows..
31.3.23
31,3.22
Clii Idren in Need
Coini)iuiiity Iiivestineiit Flind
Voliiiiteei. Now
Belfast City Couiicil re ReveiiLie
Belfast City Coiiiicil I'e Festiva I
Wesl Belfast Partnersliip Board
Bel lasl l-lealtli Aiid Social Care Triist
Brigylitslart
Early Years - Patliway FLiiid
Ediicatioii Autlioi'ity - Belfast Reg71011
F4ci)I'y Siiiitli
Big Loltei'y New Youth Accoiint
Big? Lottery Awards for All Cc1Pital
Early Years Patliway FLiiid - Covid Gi'aiit
Bcltast City CoLiiiciI Covid Grant
Departi)ieiit for Coiiiiniinities - I iifrastructure
Departineiit For Coininuiiilies - Ediication
Belt"ast City Counci l - Coiniiiiiiiity ReLovery
Dcpai-tineiit F or CoininLllllties Job Start
Edlicatioii Autliority - SLiininer Sclieiiie
Education Autlioi'ity - TBUC
Coininuiiity Fiind Bike Sl)eltei's
Educatioii Aiithority Capacity
21,788
31,303
63,098
2,435
18,000
3,348
18,000
85
1,760
76,790
15,733
15,387
29.904
67,001
67,451
87,000
30,953
30,953
1,750
10,167
262,225
119,693
62,444
4,995
4,619
15,000
1,500
3.150
2,337
10,167
108,776
59,347
4,577
Carried forward
502,427
749,309
36
coiitiiiued...

er Andersonstown Communit Forum Ltd
Notes to the Financial Statements - continued
for the Year Ended 31 March 2023
INCOME FROM CHARITABLE ACTIVITIES - eontinued
31.3.23
31.3.22
Brouglit forward
BHSCT Home Help
Active Coiiiiiiunily Network
CIT Coininuiiity Safety
Departinent for Cominuiiilies - Riiiiiiing Costs
Departinent for Coininuiiities - Iiivestinent Fuiid
Pathways Fund
Keep Noi'tlierii I relaiid Beaiitifiil
Belfast City Couiicil- Mediuiii
C lear Project
Belfast City Couiici I Cost of Liviiig
Belt"ast City Couiici l - Siiiall
502,427
71,346
51,487
2,400
16,41
60,820
29,904
2,972
3,968
2,736
267,866
500
749,309
28,654
1,213
1,012,837
779,176
CHARITABLE ACTIVITIES COSTS
Support
costs (see
note 5)
Direct
Costs
Totals
Direct Cl)aritable Expenses
Goveriiaiice
1,234,911
1,234,911
27,884
27.884
1,234,911
27,884
1,262,795
SUPPORT COSTS
Goveriiai)¢e
costs
Goveriiaiice
27,884
NET INCOMEI(EXPENDITURE)
Net iiiconiel(expend iture) is staled after cliarL?jiig/(Lrediting):
31.3.23
31.3.22
Accoiiiitancy Fee
Audit Fee
Depi'eciation owiied assets
Siirpliis on disposal ot fixed assets
2,880
3,000
56,162
(500)
2.787
3,000
55,483
37
coiitiiiued...

er Andersonstown Communit Forum Ltd
Notes to the Financial Statements - continued
for the Year Ended 31 March 2023
TRUSTEES, REMUNERATION AND BENEFITS
There were 110 trustees, remuiieration or otlier benefits for the year ended 31 Marcli 2023 nor for tl)¢
year elided 31 Marcli 2022.
Trustees, expenses
There were no trustees, expeiises paid for tlie year ended 31 March 2023 nor for tlie year ended
31 Mai'ch 2022.
STAFF COSTS
31.3.23
31.3.22
Wages and salaries
Social security costs
Otlier peiisioii costs
627,406
32,934
24,856
600,393
33,288
22,738
685,196
656,419
I"lie avei'age Inoiitli Iy IlLIITJber of einployees dLiriiigF the year was as fol lows..
31.3.23
35
31,J.22
34
Maiiagyeineiit & Adiniii istratioii
No einployees reLeived eiiioluinents li) excess of £60,000.
Tlie key mciiiagieiiiLiil per.soiiiiel of tlie cliarily LOlYlI)I'i%e ot" tlie Cliief Execiitivc Officer and Sciiior
Inanagyeineiil Icaiii. Tlie salic ries paid io key Inaiiagiei)ieiit pei'soiiiie I beiiigy tlic Cl)ief Fxeciitive Otf Icei.,
Ceiiti'e Maiigycr, Prog7raii)Ine aiid Cli i Idcare Co-oi'din¢1tors aiid FiiianLe Maiiagyer, dui'iiig the year
tolalled £121,431 (2022.. £148,874).
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
U iiresli'iLtcd
Resti'icted
f'Liiids
fiinds
fuiids
INCOME AND ENDOWMENTS FROM
Charitable activities
Graiils Receivable
779,176
779,176
Other trad iiigy acl ivilies
248,733
248,733
Total
248,733
779,176
1,027,909
EXPENDITURE ON
Charitable aetivities
Direct Cliaritable Expenses
Goveriiaiice
249,860
15,538
886,415
1,136,275
15,538
Total
265,398
886,415
1 151,813
38
coiitinued...

er Andersonstown Communit Forum Ltd
Notes to the Financial Statements - continued
for the Year Ended 31 March 2023
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted Restricted
Total
funds
funds
funds
NET INCOMEI(EXPENDITURE)
(16,665)
(107,239)
(123,904)
RECONCILIATION OF FUNDS
Total fLiiids brought forward
363,825
444,670
808,495
TOTAL FUNDS CARRIED
FORWARD
347,160
337,431
684,591
10. TANGIBLE FIXED ASSETS
Fixtures
ai)d
fittings
New
Biiilding
MinibLIS
Totals
COST
At l April 2022
Additioiis
Disposals
1,211,040
311,043
5,157
6,500
1,528,583
5,157
{6,500)
(6,500)
At 31 March 2023
1,211,040
316.200
1,527,240
DEPRECIATION
At l April 2022
ChargTe for year
El iiniiiated on d isposal
932,963
48,442
290,655
7,720
6,500
1,230,118
56,162
(6,500)
(6,500)
At 31 Marcli 2023
981,405
298,375
1,279,780
NET BOOK VALUE
At 31 Marcli 2023
229,635
17.825
247,460
At 31 Marcli 2022
278,077
20,388
298,465
39
coiitiiiued..-

er Andersonstown Communit Forum Ltd
Notes to the FinTrneial Stitements - Continued
for the Yeiir Ended 31 March 2023
11. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23
31.3.22
Trade debtors
Brightstai-t
Departineiit for Coiniiiunities
Childi'eii in Need
Active Coininunity Network
Belfast City Coiinci I
BHSCT
Pi'epayiiieiits
5,181
3,847
3,541
3,847
5,369
13,772
1,213
1,577
28.654
741
639
9,667
58,714
12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23
31.3.22
Trade creditors
Accruals aiid deferred incoine
1,441
26,494
8,867
27,935
8,867
13. ANALYSIS OF NET ASSETS BETWEEN FUNDS
31.3,23
Total
fuiids
31.3.22
Total
fuiids
Uiirestricted Restricted
fiiiids
Itinds
Fixed assets
Ciirreiit cissets
CLirreiit liabil ities
29,357
405,619
(27,935)
218,103
73,446
247,460
479.065
(27,935)
298,465
394,993
(8,867)
407,041
291,549
698,590
684,591
40
coiitiiiued...

)er Andersonstown Communit Forum Ltd
Notes to the Financial Stalements - continued
for the Year Ended 31 March 2023
14. MOVEMENT IN FUNDS
Net
movement
in fuiids
Transfers
between
funds
At
3113123
At 114122
Unrestricted funds
Genci'al fiiiid
Desigyiiated Fuiid
307,160
40,000
59,881
(40,000)
40.000
327,041
80.000
347,160
59,881
407,041
Restricted funds
Capital Grant Fiiiid
Voliiiiteer Now
Brigjlitstai't
Belfast City Couiici I Capital
Voluiiteer Now
Utopia - Self fiiiided
Ediicatioii Autliority - Belfast Reg7iOII
-leiiry Sinitli
Bigv Lottei'y New Youth Accoui)t
Big) Lottery Awards for All Capital
Bigy Lottery iiew Yoiitli Accouiit
Capital
Coiniiiuiiity FLiiid - Capital
Hal it(Ix lor Nortliei'ii I I'elai)d - Capilal
Riiral Cc)iiiiiiiiii ity Network - Capilal
Tudor 'FI'iist - C<lPltal
Covid Food Doiialioiis
Belfasi City Coiinci I Covid Graiit
Covid Pailiway Fuiid
Departinciil lor Coiniiiiiiiities
242,491
75
10,197
1,200
400
1,337
(46,061)
(75)
(10,197)
(400)
(400)
(1,337)
10,833
2,397
(19,691)
(480}
196,430
800
10,833
29,000
3,886
2,709
26,603
23,577
3,189
4.800
4,788
209
(1,600)
(1,596)
(70)
(396)
(1,000)
(1,793)
(2.410)
(1,281)
3,200
3,192
139
792
2,000
3,000
1,793
2,410
1,281
2,6S3
753
3,150
2,337
(2,653)
(753)
(3,1 $0)
(2,3 3 7)
38.568
.duLalioi) Auihority - TBUC
Coi)Iiiiiiiiity FLiiid Bike Shelters
Fducation Authority - Capacily
BHSCT Hoine Help
38,568
337,431
(45,882)
291,549
TOTAL FUNDS
684,591
13,999
698,590
41
coi)tiiiued...

er Andersonstown Communi
Forum Ltd
Note5 to the Financial Statemeiits - continued
for the Year Ended 31 March 2023
14.
MOVEMENT IN FUNDS - continued
Net Inovemeiit in funds, iiicluded iii tlie above are as follows..
Incoiniiig
resources
Resources
expeiided
Moveinent
iii tui)ds
Unrestri¢ted funds
General fuiid
263,957
(204,076)
59,881
Restricted funds
Capital Grant Flind
Cliildreii in Need
Belfast City Couiici I re Reveiiiie
Beltasi City Couiici I re Festival
Voluiiteer Now
West Be Ifast Partnersliip Boai'd
Belfast Healtli aiid Social Care Triist
BI'iLylitslart
Elellast City Council Capital
Voliiiiteer Now
Utopia - Self fliiided
Education Aulliority - Belfast Reg?ioii
14eiiry Siii itli
Bigy Loltei'y New Youtli Accouiit
B Lottci'y Awai'ds for All Capital
Big) Lottery iiew Youtli Accoui)t
Capital
Coiniiiiinity FLiiid - Cic Pital
Hal ifax tor Noi'tlierii Ii'elaiid Capital
Riiral Coinimiinity Nelwork - Capital
'FLidor Ti'iist - Cai)ilal
F,arly Years Patliway Fund - Covid
Graiit
Covid Food Donatioiis
Belfast City Counci I Covid Gi'aiil
Covid Pailiway Fuiid
Departiiient for C05Miniinities
Iiifra5trucliire
Deparlimeiit For Coinmunities
Educatioii
Departineiit For Coininiiiiities Job
St1( rt
Educatioii ALlthority TBUC
Coiniiiiiiiity Fuiid Bike Slielt¢i's
Educalioii Aiitliority Capacity
BHSCT Hoine Help
Active Coinmiinity Network
CIT Coiniiiiinity Safety
Dcpartineiil lor Coiiiinuiiities
Ruiiii iiig Costs
(46,061)
(21.788)
(18,000)
(85)
(75)
(1 ,760)
(76,790)
(25,930)
(400)
{400}
(1,337}
(56,618)
(84,603)
(5 0,644)
(480)
(46,061)
21,788
18,000
85
(75)
1,760
76,790
15,733
(10,197)
(400)
(400)
(1,337)
10,833
2,397
(19,691)
(480)
67,451
87,000
30,953
(1,600)
(1,596)
(70)
(396)
( 1,000)
(1.600)
(1,596}
{70)
(396)
( I ,000)
10,167
{10,167)
(1,793)
(2,410)
(1,793)
(2,410)
(1,281)
108,776
(111,429)
{2,653)
59,347
(59,347)
4,577
(4,577)
(753)
(3,150)
(2,337)
(32,778)
(51,487)
(2,400)
(753)
(3,150)
(2,337)
38,568
71,346
51,487
2,400
16,41
(16,411)
42
contilllied...

er Andersonstown Communit Forum Ltd
Notes to the Financial Statements - Continued
for the Year Ended 31 March 2023
14. MOVEMENT IN FUNDS - continued
Departineiit for Cominuiiities
Iiivestineiit Fund
Pathways Fund
Keep Northern I reland Bealltifiil
Belfast Cily Council- Mediuin
Clear Projcct
Belfast C ity Couiic il Cosl of Liviiig
Belfast C ity Couiicil - Sinal I
60,820
29,904
2,972
3,968
2,736
267,866
500
(60,820)
{29,904)
(2,972)
(3,968)
(2,736)
(267,866)
(500)
1,012,837
(1,058.719)
(45,882)
TOTAL FUNDS
1,276,794
(1 ,262,795)
13.999
43
contiiiued...

er An(lersonstown Communit Forum Ltd
Notes to the Financial Stateinenls - continued
for the Year En(led 31 March 2023
14.
MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
Net
Inovement
iii fuiids
At
3113122
At 114121
Unrestricted funds
General fuiid
Desigiiated Fund
323,825
40,000
(16,665)
307,160
40,000
363,825
(16,665)
347,160
Restricted funds
C(Ipilal Grant Fuiid
Cliildreii iii Need
Coiiiinuiiity Iiivestinent Fund
VolLlllteer Now
Brigvlitstart
Bell{IsI City CoLiiiciI - Capital
Voliinleer Now
Utopia - Selt funded
Fleiiry Sii)itli
BigF Loltei'y New Yoiitli Accoiiiit
Bigy l.oltei'y A wards for A I I Capital
B igv l.,ottery iiew Youtli Accouiit
Capilal
Coininiinily FLiiid Capital
Hal ifdx for Nortlierii Irelaiid - Capital
Riiral Commuiiity Network - Capital
Tiidor Triist - Capital
Early Years Patliway Flind Covid
Graiit
Covid Food Donatioiis
Belt"ast City Couiicil Covid Graiit
Deparliiieiit for CoiMinLllI ities
lerilagye Fuiid
Covid Pailiway Fund
Departi)ieiil lor Coiiiiiiuiiities
IiitrastrLiclure
Ediication Authoi'ity TBUC
Coiniiiiiiiily Fuiid Bike Shelters
Educalioii Auiliority Capacity
288,552
6,977
15,353
(46,061)
(6,977)
(15,353)
75
(566)
(400)
242,491
75
10,197
1,200
400
1,337
26,603
23,577
3,189
10,763
1,600
400
1,337
26.603
44.249
1,919
(20,672)
1,270
6,400
6,384
279
1,584
4,000
(1,600)
(1,596)
(70)
(396)
{ I ,000)
4,800
4,788
209
3,000
14,986
1,793
9,492
(14,986)
1,793
2,410
(7,082)
79
1 ,920
{79)
(639)
1,281
2.653
753
3,150
2,337
2,653
753
3,150
2,337
444,670
(107,239)
337,431
TOTAL FUNDS
808,495
(123,904)
684,591
44
continued...

er Andersonslown Communit Forum Ltd
Notes to the FiiianciAI StAtements continueil
for the Year Ended 31 March 2023
14.
MOVEMEINT IN FUNDS - continued
Coinparative net Inoveinent iii fiiiids, iiicliided iii the above are as fo Ilows:
Incomiiig
resoLir¢es
Resources
e,Kpeiided
Moveinent
iii fLinds
Unrestricted funds
Geiieral fund
248,733
(265,398)
(16,665)
Restricted funds
Capital Graiil Fuiid
Cliildreii iii Need
Coininunity Iiivestineiit Fiiiid
Belfast City Couiicil re Reveiiiie
Beltast City Counci I re Festival
Voliiiiteer Now
Briglitstai'l
13ellast City Coiiiici I Capital
F,arly Years _ l)ailiway uiid
Educatioii ALltliority - Beltast Regyion
B ILY Lottery New Youtli AccoLllIt
BIL Lottery Awards for All Capital
B ig I,ottery iiew Youili Accoiiiit
Cai?ital
Cc)Ini)iuii ity Fuiid - Capital
Hal it.ax foi. Nortliern Irelaiid - Capital
Riiral Coininuii ity Network Capital
Tiidor TrLlSt - Capital
Larly Years Patliway Fuiid Covid
(irant
Belfast City CoLiiiciI Covid Grant
Depai'tnieiit lor Coiiiiniiiiilies
14erila&7e Fuiid
Covid Patliway Flind
Dcpai'lineiii loi. Cominlllllties
Ii)t'raslriiLtLlI'e
Depdl'liiieiit for CoiiiinLllI ities
EdiiLatioii
Bellast City C()unci l - Coinmunity
Recovery
Departineiit For Comiiiuiiities - Job
Start
Educatioi) Autliority - Sumiiier Sclieine
Ediicatioii Aiitliority - "fBUC
Coimiiiunity Fuiid Bike Shelters
Education Autlioi'ity - Capacity
BHSCT Hoiiie Help
Active Coiiiinuiiiiy Network
(46,061)
(38,280)
(78,451)
(18,000)
(3,348)
(2,360)
(15,953)
(400)
(29,904)
(67,001)
(51,625)
{480)
(46.061)
(6,977)
(15,353)
31,303
63,098
18.000
3,348
2,435
15,387
75
(566}
(400)
29,904
67.001
30.953
1,750
(20,672)
1,270
(1,600)
(1,596)
(70)
(3 96)
{ 1,000)
{] ,600)
{1,596)
(70)
(396)
{ I ,000)
10,167
262,225
{25,153)
(269.307)
(14,986)
(7,082)
(79)
(639)
(79)
(639)
119,693
(117,040)
2,653
62,444
(62,444)
4,995
(4,995)
4,619
15,000
1,500
3,150
2,337
28,654
1,213
(4,619)
(15,000)
(747}
753
3,150
2,337
(28,654)
779.176
(886,415)
{107,239)
45
coiItIllLied.

er Andersonstown C0￿Munit Forum Ltd
Notes to the Financial Statements - continued
for the Year Ended 31 March 2023
14.
MOVEMENT IN FUNDS - continued
TOTAL FUNDS
1,027,909
(1 151,813) (123,904)
15. CONTINGENT LIABILITIES
A contiiigent liabi lity exists to repay grants received should certain conditioiis not be fulti Iled by tlie
cliarity.
16. RELATED PARTY DISCLOSURF.S
Thei'e were no rel<lted party transactions for the year elided 31 Marcli 2022.
17. FRC ETHICAL STANDARD- PROVISIONS AVAILABLE FOR SMALL ENTITIES
Iii coinmoii with Inaiiy otlier bLisiiiesses of our size aiid naliire we Lise OLir auditors to prepare aiid
submit i'etLirns to Ilie tax authorities aiid assist wilh the preparatioii of tlie finaiicial stateinents.
18. POST BALANCE SHEET EVENTS
Tliere were iio events after tlie reportiiig period tlierefore no Inalerial issues need disclosed.
19. DESIGNATED FUNDS
Iii accordaiice with best practice the coiiipaiiy d irectors liave agreed a coinpreliensive reserves policy.
As sucli, the desigyiiated fiind is tlie rcsLIII of tlie coiiipaiiy's str<ilegyic objectiv¢ lo establi51i I'csei'ves
which can be used lo tuiid t'iilLlI'C expeiiditure on I'efurbislii)ieiit or rcplaceineiit of capital ileiiis. Siicli
C<QPitaS ileins iiic Ilide tlie iiew lift, i()ilets aiid safety aiid disability dooi's..
Tlie aiin is also to provide sutficient funds lo cover any working capital requireiiieiits associated with
receiviiig g?raiit t.und iiig7 jii arrears, any uiiforeseeii costs wliicli Inay arise, as wel l ic s allowiiig for tlie
payineiil of aiiy l iabil itics wliicli wou Id arise sliou Id ilic coii)paiiy cease to operate. Altliougyli Upper
Aiidcrsoiistowii Coiiiiiiuiiity forllln iiiay iiot be iii a positioii to Inaiiitaiii tliis levcl ot" resei'ves at a
pai'tiCLilai' poiiil iii tiine, it will strive to acliieve a reserve wliicli eqiiales to tliis level.
Desigiiated fuiids are transferred I'roin U iirestricted tLiiids aiid are iiiade up as follows
Fund
Transfer 3110312023
3110312022
Coiiliiigyciicy Bil ilding Reserves
40,000
40,000
80,000
Total
40,000
40,000
80,000
46
coiitiiiued...

er Andersonstown Communi
Forum Ltd
Notes to the Financial Statements - continued
for the Year Ended 31 March 2023
20. WINDING UP
Every Inember of the Coinpaiiy undertakes to coiitribLlte to tlie assets of tlie Coii)paiiy, in tlie event of
tlie saine being wouiid LIP while it is a meinber, or within one year after it ceases to be a Imember, for
payineiit ot the debts aiid liabil ities of tlie Company coiiti'acted befoi'e it ceases to be a Ineinber, and of
Ilie Losls, cliargFes aiid expeiises of windiiigy lip, aiid for tlIL adjuslineiit of tlie riglits of tlie coiitributor's
aiiioiig theiiiselves, SLich ainount a5 may be requ ired not exceed iiig oiie pound.
21. SHARE CAPITAL
Tlie Coinpany is l imited by gYLiarantee aiid has no Share Capital
22. COVID-19
Tlie trustees contiiiue to Inonitor the iinpacl of, Covid 19. Tlie triistees believe tliere is iio adjusting
eveiits to report after tlie reportingy dale. The trustees wil I coiitiiiue to Inoiiitor the situatioii closely to
seciire the viabil ity of tlie oruyanisatioii.
47