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
l￿depe71d¢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 m*illprs. 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 re￿peCt 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"ight*tarz
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 A￿1]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 jljL*5 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