OpiiiSi(yiil'￿l I)0LUlll￿1ltld.. l)dii%'¢iSiZdY Charity number: 106870 Fermanagh Brightstarz Trustees, report and financial statements for the year ended 5 April 2025 DpiiiSiiTnl'bf Do¥uniciitld.. Pdnsii%*/(IX Fermanagh Brigiitstarz Contents Page I￿g￿ and administrative infOrn￿ll0n Trustees report Indppendent examiners, report Statement of financial activities Balance sheet Notes to the financial statements DpciiSii)n'FN-I I)OCULll¥lltld.. Pdn%¢2SiZ(IX Ferrnanagh Brightstarz Legal and administrative information Charity number 106870 Business address 119 Windmill Heights Enniskillen Co ferrnanagh BT74 7LN Trusteos Patricia GoaD Gemma Th￿agUlre Carrothers Barry Goan Mary Douglas Colette Flynn Kerry Maguire Bernadette Phillips Joannd Sorrell Resigned 5ih July 2024 Appointed 22nd Jdnuary 2025 Accountants Crudden Dolan Limited 23-25 Darling Street Enniskillen Co. Femanagh BT74 7DP Bgnkers Bank of Ireland Townhall Street Enniskillen Co. Fernianagh BT74 7BD Page I OpiiiSiiJn"l&l DoLUlllL11ITd.. PLII.)SiiSMZdX Fernlanagh Brightstarz Report of the trustees for the year ended 5 April 2025 The tWStees present their report and the fmancial statements for the year ended 5 April 2025. The trustees who served durintr the year and up to the date of this report are set out on page l. Structurq governance and management Wl70 we are Fermanagh Brightstarz is a voluntary organisation run by a small commtttee of trustees and volunteers. They give up their time to promote social inclusion, empowerment and greater citizenship of people with learning and other disabilities. Objectives and activities The benefits of our service It is hoped ihe service users will be afforded greuter access to arts and recreatioii allowing Ihem the opportunity to explore iridividual creativity. Achievements and perforn)ance The Charity continues to receive support from ils volunteers and the goodwill of the service users and iheir families, as well as members of the general public, to allow this vital Qervice to be perfonned for the foreseeable fulure. Financial review The Charity had a surplus in the year ended 5 April 2025 of £5,347. Overall the Charity has cash funds of £34.983 as at 5 April 2025 (5 April 2024.. £29,636). Statement of trustees, responsibiliti The trustees are responsible for preparing the Trustees. Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (Charities Acl (Nl) 2008 & Amended ?02? and Chan"ties SORP (FRS 102)). Law dpplicable to cb.aiities in Northcm Ireland requires the trustees to prvpare finaTh¥A&I siatetncnis for each financ.ial year which frive a true and fair vip.w of cnarity and of the incoming resources and application of resourres OF ihe charity t.oi that year. In preparing thpsc financial sialements the trustees are required to.. select suitdble dCCOUIILing policies dnd then ¢ipply L4em consistentl observe Ihe meLI)ods and principles in tlie Charities SORP- rn&e judgements and estimaws that are reasonable and pDJdent" statc whether applicable UK A¢¢oun:ing Stsndards havc beert followed. subjecl lo any material departures disclosed and explained i-. the financial stal¢mcn(s- and pr￿pare the fLnaDr.ial statemen15 on the going concern basis Ulli￿os il is inappropriate tn presun]c (hat ihc charity will conlinue in operation. Tlie Jt ustees are iesponsible foi kee.ping proper accountiiig Tecord5 wbich disc105e wilh reasonable accuracy at any time the f*nancidl position ol the charity and enable them lo ensure that the fin3ncial otatements cornpiy witli the the Charitie5 Act (Nl) ?008 . They are also responsible for safeguarding the assel5 of the chariiy and hence foi caking reasonable ster< lor the prevention and detection of fraud and other irregularities. Page 2 Oi)iiiSionTNI DocuIi)biitld.. PcliisiiSiZdY FermanagFI Brightstarz Report of the trustees for the year ended 5 April 2025 On behalf of the board W-LL Patricia Goan Trnstee Mary Douglas Trustee Page 3 ()PLiiSiyYiiTNI I)OLun)Liitld.. l)diis'cl,Si7dX Fermanagh Brightst2rz Independent examiner's report to the trustees on the unaudited financial statements of Fern￿nagh Brightstarz. I report on the accounts of Femwlagh BrightstarL for the year ended 5 April ?025 set out on pages ? 10 9. Respective responsibilities of trustees and independent examiner The chatity's trustees are responsible for the preparation of the accounts. It is my responsibility to sl4tte. on the basis of my ex4unination, whether particular matters have come lo my attention. Basis of independent examiner's statement My examination includes a review of the accounting records kept by the charity 2nd a comparison of (he accounts presenied with those records. It also includes consideration of any unusual items or disclosures in ihe accounts, and seekirig explanations from you as trustees concerning any such matters. -rhe procedures undertaken do not provide all the evidence thai would be required in an audit, and con8equently I do not express an audit opiniun on the view given by the accounts. Independent examiner's statement In connection with my examination, no matter has come to my attention: (i) which gives me reasonable cause to believe tb.at in any material respect the Iruslees have nnl met the requirements to ensure that= proper books of account are kept in accordance with the Charities Act (Nt) 2008 & Amended 2022. and accounts are prepared which agree with Ihe books of account and comply with (he accounting requirements of the Act. or (Li) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Catherine Cruddon FCA Independcit examiner Crudden Dolan Limited 23-25 Darling Street Vnniskillrn Co. Ferm=nagh BT74 7DP Page 4 OpciiSiiynThl DocuiiiLiiild'. Pdiis1¢,S*ZdY Fermaiiagh Brightstarz ststenient of financial activities For the year ended 5 A.pril 2025 Unrestricted funds 2025 Total 2024 Total Noles Incoming resources Incoming resources from generating funds.. Voluntary income Aciiviti&s for generating funds Investment income 33,474 1,509 241 33,474 1,509 241 20,415 18,187 119 Tot21 incoming resources 35,2?4 38,7? I Resources expended Charitable activities Governance costs 29,791 86 29,791 86 25,634 li- Total resources expended 29.877 29,877 25,751 Net income for the >ear 5.347 5.347 12,970 Net movement in funds 5,347 5,347 12,970 Toial fknnds brought forward 29,636 29,636 16.666 Total funds ca-ried forward 34.983 29.636 The notes on pages 7 to 9 form an integral part of these financial statements. 'OpLiiSigynTUL DocuniLiiiId: Pdi)SiiSTh/.dX Fermanagh Brightstarz Balance sheet as at 4 April 2025 2025 2024 Notes Current assets Cash at bank and in hand 34,983 29,636 34,983 29,636 Net current assets 34.983 29,636 Net assets 34.983 29,636 Funds Unrestricted incoine funds 34.983 29,636 Total funds 34,983 29.636 The financial st￿t￿rnents were approved by the trnslees on and signed on its helialf by W-LL Patricia Goan Trustee Mary Douglas Trustee The notes on pages 7 to 9 form an integral part of these financial 5taternents. Pag- OpLiIsiLTrlI-I'￿] l)ocuIiiiiiild= Pdiigic Sizdy Fernlanagh Brightstarz Notes to firAancial statements for the year ended 5 April 2025 Accounting policies The principal accounting policies are summarised below. The accounting policies have been applied consistentIy throughout the year and the preceding year. 1.1. Basis of accounting The financial statements are prepared under the historical cost convention and in accordance with the St&tement of Recommended Practice 'Accounting and Reporting by Charities, effective January 2016 (SORP FRS 102) and the Charities Act (Nl) 2008 & Amended 2022. 1.2. Incoming rosources All incoming resources are included in the statement of financial activities when the ch￿lty is entitled to the incorne and the amount can be quantified with reasonable accuracy. The folluwing specific policies applied lo 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 actlvllies when receivable. Grants where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity bec0n￿$ unconditionally entitled to the grdnt. Donated services and facilities are included at the value to the charity where this can be quantified. The value of services provided by volunteeis has not been incluilpd. Gifis donaLed for resale are included as incoming resources within activities for generating funds when they are sold. Income from investments is included in the year in which it is rcceivable. 1.3. Resu41rces expep.ded Expenaiiure is iecognised on an accrual basis as a liability is inrurred. Expenditure includes any VAT which cannnt be fully recovered, and i.s ieported part of thkn expenditure to wnich it relat&s. Charitable expenditiiLe comprises those costb incurred bv the charilv in the delivery of ito activities and services for its beneficiaries. It iTJcLudes both costs that can be allocated direcily to Juch activilies ap.d those costs of an 'Lect li aluie necessary lo suppvrt thern. Voluntary income 2025 Total 2024 T(Jlal vent Inconie Donations arid Misc Income Grant Income Membeishii)/ Subscriptions 5.148 2,690 19.900 5,73b 3.355 I I,408 5,652 33,474 20,415 P-ge 7 ()PLiISiLYiI1 M DocuniLiiild.. P£lii8¢lS*/.(IX Fermanagh BrighLqtarz Notes to financial statements for the year ended 5 April 2025 Activities for generating funds 2025 Totsl 2024 Total Fundraising events 1.509 18,187 1,509 18,187 Investment income 2025 Total 2024 Total Bank interest receivable 241 119 241 119 Emplovees Employment Costs No salaries or wages have been paid to employees, including the trustees. during the y&2T. umber of employees The average tnonthly nup]bers of employees (including the trnstces) during the year. calculated on the basi5 of fbii time eo.iJivalents. was as follows: 2025 Number 2024 Number Analysis of net assets between funds Unre5trieted funds Total funds Fund balances al 5 April 2025 as repiesented by= Cash & Bank Balances 34.983 34,983 rage 8 OpLiISitsnfM DotyuLlILlltld.' l)d115iiSi£