Charity iiumber: 106870 Fermanagh Brluhtstar Trustees, report aiid financial statements for the yetsr ended 5 April £l)24
Fermanagh Brightstarz Contents Page Leaal and adiTtiiiislratiiye inforniation Trustees repoi't ldepe71d¢1lt e.xaniiner.%' report St<1te!neni of f iniiiicial aclivities Balaiice slieeÈ Notes to the fiiiancial stateinents
Fermanagh BrightstarL Legal qnd admirAiStrative information C'liarity number 106870 Business a(Idrcss 119 Windmill Heiglits Enniskilleii Co fei-lnanaoh BT74 7LN Ti'ustees Patricia Goan Gew.IMa Magyii li'e Carrothers Barry (ioaii Mary Douglas Colelte Flynii Kery ',.1aguire Beyiiadette Phillips (Appoiiited 2nd Mai-cli 2024) Accoiilltants Crliddeii Dolan Liinited ?3-25 Darling Street Eniiiskillen Co. feriT]anagh BT74 7DP Bankers Bank of Irellaiid Eniiiskillen Co. Ferinanagh- BT74 7BD Page I
Fermanagh Brightstarz Rep4rt of the trustees ror the year ended i April 2024 The trustees preseiit tlieir i-eport and tlie fiiiaiicial sldten7eiits for t]ip. Jiear elided i April 2024. Tlie Iruslee5 who ierveu dui'ints the year aiid up to tlie date of tliis report are set oiit oli patse l. Structure* governance And management I{IIi(J IL'g al-e Fei-jnanagh Brighistai-z is a voluntary organisalion run by a sinall cGtiiinittee ot- trustees and volunteers. They oive ui) their tinie to proinote social disabilities. IiclusioIi, einpowei'inent £iiid greater cit17.eiis17ip of people with learning aiid ollier Obj¢tIveS and activities Tile hL)neJi15' ofotsi'.s'eiwi" It is hoped tlie sei'vice users will be afforded (wreater iccess to arts and reci'eation allowing tliein the opportiill ity to cxploi'e iliJividual creativity. Achievements an(1 perforniance Tlie Ch&irilv coiilinues to receive support froin its volunteers aiid tlie goodwill of the service users and tlieTrr families, as well as Inenibei's of the gep.eral public, to alloiv Iliis vital sei'vice 10 be perfornied foi. tl)e foi'cspeable futui'e. Financial review Tlie Cliaritj, had a suTrlus iii ihe year ended 5 April 2024 of £12,970. Overal I the Cliai'itr,I nas cash funds of £29,636 S at April ?0?4 (5 April 2023. £16,666) Statement of trustees, responsibilities The Iruslees ale re5poiisible ior prepai'ing the Trustees, Aiiiiual Repurt It nd the financial stat¢mwnts in accordance witli applicable l<iW aiid Uiiited Kingdom Accouiiling Staiidards (Cliai-ities Act (Nl) 2008 & Ainended 2022 and CharitTes SORP (FRS 102)). Laiv applicable Iv charities iii Nortliern Ireland rpqiiires the trustees to prepare fiiiaiictal statements for each fii)aJivial year iyhich trive a tt'ue and fair Viknw of charity aiid of Ihe iiicoiniiig resoiirces and applicatioii of re5vUI ces of tlie cliai'ity for that year. In preparing these fin8ncial slateinents the tryslees are reqiiired to.. sel--l suitable accoiip.ting policies aiid then apply them consist¢ntly' observe tlie nietliods and pi'inciples in the e.liai'ities SORP. Inake judgeincnls and estiinal¥J that are itasonable ciiid priideiil. state ivhetlier applicable UK Accouiilino Siandai-ds liave been followed. subject to any material departui-es di)closed and explaii)ed iii the financtal statements. and prepare tlie financtal statements on the goii'ig coiicern basis unless il is inapproprtate to PTesume th?.1 the charity will continue in operation. Tlie ti-uslee.q are responsible for k"eepiiig proper •Counting i'ecoi-ds which disclose with reasoiiable accuracy at an linie tlie financial positioii of thc charity and enable them to ensure that tlic fiiiancial stalenients comply with ihe t17e Charities Acl (Nl) ?008 . They are also responsib!. for safeguardii)g tlie assets of the charity and hence for tak.ing t eason¢ible steps for Ilie preventioii and ddectioii of fraud Éiiid L-:.her in'egulari¢ies. Pi£ge2
Fermanagh Brightstarz Report of the trustees for the year ended 5 April 2024 On behalf of the board Patricia Goan Trnstee Mary Douglas Trustee Page 3
Fermanagh Briglitstarz Independent examiner's report to tlie trustees on the unaudited financial statements of Fermanagh Brightstarz. I reporl on the accouiits of Ferniai)agli BrigiltstarL for the year end4 5 April 2024 sei out on pages ? to 9. Respective responsibilities oftrustees and independent examiner Tl)e charitys trustees are irsponsibl¢ for Ihe preparaiioii ofihe account5 11 15 Iny responsibility to state, on tlie basis of Iny examittalioT], wlietlier particular matters l)ave conie to Iny attention. Basis of indei)endent exaniiner'$ statement My examit)atioii iiicludes a review of tlic ¢1CCOLlI)ling records kept by the cliai-ity and a coinparison of th¢ accounts presented with those records. It also inLliides coiisi'"ration nf an)1 LIIILISLial ileii)s or disclosures in Ilie accounls. and .king cxplaDation5 froin you as iwstees co-,,cei'nii)g any Slicli millprs. The procediires underthken do nol pi-oviue all tlie evidence iliat Woiild be required ii., an audi¢ aiid consequenily l ilo i)ol eAPTes5 an audit opinion on Ilie view given by the ¢ICCLTrLllI(S. In(lependeiit eiaminer's stateiitent Iii coiiDpclion willi Inv exaTr.inalhon, no Inatter lias come lo i)iy altention,. I"[) Ivhich give5 m" reasonable Cause to believe thaL in ai)y n)alerittl repeCt tlie trustees have not mel the reqiiirements to ensiire Ilial.. propel. books of account are kepl iii accordance will) Ilie Cnarilies Acl (Nl) 2008 & Ainended 2022. and accoiinib prepared wlii¢li agree with Ilie books of account and eoinplv with the accoiinting requireiiienls of tlie Act: or (ii) to whicli, in Iny uptnion, atteiilion should b¢ drawn in ol'der to enable a proper und¢151andTiig of the accoui)Ls lo be reached. Catherine Crudd¢n FCA Independent eiuminer Ci-iid(l)? Dolan LAlI)ited 23-25 Darling iyTree: Efj•iiS!r211en Co. Fermanagli BT74 7DP Page 4
Fernianagh Brightstarz Statement of financial activities For the year ended 5 April 2024 Unrestricted funds 2024 Total 2023 Total Notes Incoming resources InLoming resources from generating funds: Voluntary income Activities for gencrating fun&8 Invesirnent income 20,415 18,187 119 20,415 18,187 119 14,152 7,107 13 Total incoming resources 38.721 38,721 21,272 Resources expended Charitable activitie8 Governance costs 25,634 117 25.634 117 19,280 141 Total resources expended 25,751 25.751 19.421 Net income for the year 12,970 12,970 1.851 Net movement in fiinds 12,970 12,970 1,851 'rotal funds brought forward 16.666 16,666 14.815 Total funds carried forward 29,636 29,636 16.666 The notes on pages 7 to 9 form an integrnl part of these finaneiRI statements. Page S
Fermanagh Brightstar£ Balance sheet as at 5 April 2024 2024 2023 Notes Current assets Cash at bank and in hand 29,636 16,666 29,636 Net current assets 16.666 29.636 16.666 Net assets 29,636 16,666 Funds Unrestriclcd incom¢ funds 29,636 16,666 Total funds 29,636 16,666 Thc financial statements were approved by the trustees on and signed on its behalf by Patricia Goan Trustee Mary Douglas Trustee The llotes pages 7 to 9 form integrxl part of these finaneial statements. Page 6
Fermanagh Brightsta Notes to finaneial statements for the year ended S April 2024 Accounting policies The prinLipal acLOLintiniy policies are sumniarised bplow. Tlie accounting policies liave been applied consistently d)raugliout the year and the preceding year. Basis of accounting Tlie financial statemeiits are prepared uiider tlie hiitoriLal cost coiiveiition aiid in accordance with the Statenient of Recoinmciided Practice 'Acc()unting and Repoitino by Cliai'ilie5' errective Jail Liary 2016 (SORP FRS I (-2) and the knnarities Act (Nl) 2008 & Ainend¢d 2U22. Inconiing resources Ali ipcomiiig resources arc included in the stattjiieiit of fii)¢iiicial aLti:'ities when the cliai'itrj is entitled to the incoine and tlie ainount C<l1i be quantilied with i'easonable accurac5'. Tl)¥ folloiving specifiL PQ*icies are applied lo parliculai. categories of incoine: Voluntary inconie is received by way of granls, donalions aiid gifts. and is included iii full in the siatemenl of financial activities ivheii iEceivable. Grants iyhere entiiiemeiit is not conditional on tlie deliveiy of a specific perferniaiice by the charity., are recognised wlieii the ciiarity becomes uiiroiiditionally entitled &0 the grant. Doiiated serviw and facilities are included at tlie valiie to Ihc rliarily wliere this can be quanlified. The value of 5erviLes provided by voluiiteei's has not beeii ii)cliided. Gifts donated for resale are iri¢luded as incomiiig resources within aclivities for gen¥171ing fiinds wheii they are 501d. Graiits. including grants for the purcliase of fixed assets, are i-ecogiiised in full in the slatemeni of fiithticial ac¢ivilies in tlie year in ivhicli Ihev are receivable. iiicoine from investmeiits is iiinluded iii Ihe year in wliich it is receivable. Resou rces expended Expeiiditure is recowiised on ai) accrual basis as a iiabil.ty is inciirreu. Expenditure includes any VAT whicli caniiol be fully Ipcovered. aiid is I'eport-.l as pait of Ilie expendilui'e to whicli it relalp.s. Charitable expenditure Coiiiyrises those costs iiicurred by tlie charity in the delivery of its actlv Ities and services for its beneficiari¢s. It includes botli cost¢ tliat cali be allooaied dircctly to siicli activities and those costs o! an indirect n¢ltiwc neccssary to support them. voluntary in=ome 2024 Total 2023 Total Eveiit Income Donatioiis and Misc Incoine B lack Santa Appeal Grgnt Membershipl Subscriptions i.3_55 11,408 i,409 I,i61 5,347 5,652 ?0,415 14,152 Page 7
Fermanagh Brightstarz Notes to financial statements for the year ended 5 April 2024 Activities for generatlug fiinds 2024 Total 2023 Total Fuiidraising events 18,187 7,107 18,187 7,107 Investment income 2024 Total 2023 Total Baiik iiiterest receivable 119 13 119 13 Employees Empioymeiit costs gries or waoes liave beei) paid lo eniployees, iiicluding the trustees, diiring the year. Number of employces The average IiiOiLtlIly iiUDII)prs of einployees (iiicliiding the tl Llstees) diiriiig ihe yedl., calculatpd on tlie basis of full tinie eouivalents, was as follows-. 2023 Numbei" Numb=r Analysis of net assets betivaen fiind- Unrestricted fuiids Total fuiids Fiind balances at 5 Aprti ?0?4 as represented by.. Caski & Bank Balances 29,636
Fermanéqgh BrightstarL Notes to financial statements for the year ended 5 April 2024 Unrestricted funds At At ith April 2024 6th April liicoiiiiiig Outgoing 2023 resources resources General fund 16,666 38,7?1 (25,751) 29,6)6 Page 9
Fermanagh Brightstarz The following pages do not form part of tile Stat'Jtory aL'counts.
Fermanagh Brightstarz Detailed statemeiit of fipqncial activitlles For the vear ended 5 April 2024 ?0?4 ?0?3 Incoming resources Inconiing resoui'ccs fi"on? gciieratino funds: Voliiiilury, inconie Eveiit Doiiiltions and M isc Inccin Black Santa Apy)eal Granl F.AeiMbei'sl: pl Subscriptioiis 11,408 3,409 5,65? 5.347 ?0,415 14,li2 Aclii?ilieJfoi' genei'u1117&'.fiiiidJ' Fiiiidraising eveiils 18,187 7.107 18,187 7,107 liiveslineiil i17C0117C BanK inleresi I'eceivable 119 Total incoming resoiirces froiii geiierating fiinds 38,721 21.272 Total incom.:ng resources 18,721 21.272 Pagell
Fermanagh Bi"ighttarz Detailed statement of xneial activities For tl)p year ended 5 April 2024 20?4 20?3 Charitable activities Activity I ,4clnJili¢s iindei'iaken dii'ecilj, LOStUlli¥ Si<ige and Set costs Musical Directors Fees Eveiit E-. penses Rooni 14iir Iiisurance Accoiinlancy Registratioii and A1]Iation l-ees Geiieral Eypeiises Admiiiistrator Costs Storage Unit 859 1.788 6.176 4,8?? 1.078 409 JOO 156 1.948 184 83u 12.',05 1,572 413 589 (237) 374 1,560 19,280 Activity I lotal eXPAnditure Totgl cliaritabl= aclivity expeiiditure Governance costs .Icljb jljL5 1117dL)i-laA"c•ii (lii'ecil)I Bank cl)ai-ges & fees ?%,634 19,28 117 141 Total go:'ernance costs 117 141 Net incomiiigl(outgoing) i"esources loi" tL.o yoar 12.970 1,851 Paue 12