Charity registration number." 107347 Fitmoms & Kids known Ls Fitmoms Annu41 Report and Financial Stsiements for the Year Ended 31 March 2022
Fitmoms & Kids known as Fitmoms Contents (continued) Reference and Administraiive Deiails Trustees, Report 2to3 Statement of Trnsiees. Responsibilities Independent Examin¢¢s Report Siai¢ment of Financial A¢iiviti¢s 6107 Balance She Notes io the Financial Siatemenls 9w19
Filmoms & Kids known as Fitmoms Referenee and Adminislrative Details Chairma Mi55 iKann¢ Evans Trustees Miss tksley Dowey Miss Leanne Evdn5 Mrs Z¢na Reid Miss Julie Presion Chari¢y Regl$trxtion Number 107347 Prlnelpal Ole¢ 3 Portland Avenue Glengorniley NeownabbeY Co Anirim BT36 SEY Independeni Examlner Tony Mc Clemenls Independent Examiner J A Mc Clements & Co UniQ5b Ball)qnena Business Centre 62 F¢na8hy Road Gal80rn1 Ballymena Co Anirim BT42 1 FL Page I
Fitmoms & Kids known as Fiimoms Trustees, Report The InletS present ihe annual report iogether with the financial statements of the charity for the year end¢d 31 March 2022. Obj¢ctive5 and 8Ctivities Objects dlm.s Provision of fitness Classes, Gym fall¢l, re¢r¢4tional aclivitie5. ¢hildren'$ safe playroom. support groups and other Means as considered appropriale to the n¢¢ds of service users- provision of programmes and activiiies designed io promote their self-esleem. The aim of the charity is 10 promoie the physical and emotional wellbeing of women and in particular, bu¢ not exclusively mothers and carers of children of autism or oiher relayed communicaiion and behaviourdl disorders and women who feel sociall>' isolated in ihe Newtswnabbey area of Belfasi and the surrounding districti'the aTea of benefii'l through the provision of fithess classes. gym faciliiies. recreaiional acliviTie5. children's safe pla>Yoom. support groups and by any her means as the Trusiees shall consider appropriale., io promote ihe physical and emoiional heali of childTcn and young people and in panicular. bu¢ not exclusively those wi(h autism and other related commupicalion and behaviournl disorders or obesity ihrough the provision of programmes and acliviiies designed io promote 5elf-e51ttm. Pmbllc benejli I'he or8ani5aiion is attemwing to bring groups of socially isolated womentogether, redu¢inglr¢moving social isolation. improving self-esieem and feelings of self worth. reducing incidence of loneliness. improving mental health. it is supporting families wilh children with special needs such as auli5m and other comple5 need5. Fit moms & Kids has exisied since 2014, inilially as a voluntary group. bec(miing a business in 2015.. the orbFanisation has grown exponentially since, and ha5 lo dale hel1 hwidreds of socially di5advaniag¢d woillen and families,. many of these have writlen iesiimonials. encouraged oih¢rs lo join in and participaie. furtlier increasing the reach of the organisalion. The Organi110n Continues to grow. and is now lookinb for lar¥er premises, developing J management learn. instl8atin8 new prnj¢cts and partnershipg with third party agencies, as well a5 incre&5ing rnembership and volunteer opw)rtunities. None ha5 been id¢ntified,. the organisation exis15 to alliviate risk of harni Ixiih physically and mentally. Any member of the public who May approach the organisaiion. Basis of need is assessed b}, infornial personal in¢¢rvi¢w to detemiine health Status, actual need, and ihai personal issues genuinely exist rather ¢han seeking a cheap gym option. There is no privaie benefit to any member, ISt¢¢ or other individual. The trustees confirni that they hav¢ complied with the requirements of seciion 17 of the Charities Act 2011 to hav¢ due r¢gard to the public benefit guidance published by the Charity Commission for England and Wales. Structyre* governance #nd manogernent Nalure olRovernlng documenl Constiiution Page 2
Fitmoms & Kids known as Filmoms Trustees. Report (¢ontinued) Finantial instruments Objecrfves andpollcles The charity's aciiviiies exp)se it to & number of financial risks including credit risK cash flow risk and liquidity risk. The use of financial derivatives 15 governed by ihe charity's policies approved by the board of tTuscee5, which pr()vide written principle5 on the use of financial denvl¥e9 io manage these risks. The charity does not use d¢rivativ¢ financial instruments for sp¢culativ¢ purp(Trses. CttshJ7ow rlsk The charily's a¢tivi¢ies exwse it primarily io ihe flnancial risks of changes in foreign currency eKchange rates and interest rates. The chprity uses foreign exchange forward contracts #nd inlerest rdie swap coniracts io hedge these exposures. Intercsl bearing asseis and liabililies are held at fixed rnie io ensure ¢•tsinty of cash flow5. Credli rlsk The charity's principal financial assds are bank balances wh, trade and oiher receivables. and invesknenis. The charity's ¢r¢dii risk is primarily attributable io its irkd¢ receivables. The amounts presented in ihe balance sheet are net of allowances for doubiful receivables. An allowance for impairn)eni is made where there is an identified loss event which, based on previous experience. is evidence of a reduciion in ihe recoverability of th¢ cash flows. The credit risk on liqthid fvnds and derivative financial insmjments is limiied because the counterparties are banks wilh hibh credii-raiings ¥s5igned by iniernaiional credit-rdiillB a8ertcie5. The charity has no signific8nt ¢on¢entration of credii risk, wilh exposure spread over a rge number of ounteTparties and customers. Llquldlfj, rlsk In order to maintain liquidity to ensure thai sutTicieni fijnds are available for on80in8 operations and fijture developmenis, the charity u5e5 a mixture of long-iern) and short-iem de finance. Funher details regarding liquidity risk can be found in the Stsiemeni of ¥¢¢ouniin8 policies in the financial statements. The arLnual report was approved by the trustees of the chariry on 7 Jw)e 2023 and signed on its behalf by.. Page 3
FitMom$ & Kids known as Fitmoms Statement of Trustees, Responsibilities Th¢ trustees are reswnsible for preparing ihe tnJsiees' report and ihe fmancial staiemenis in aecordance with ihe United Kingdom Accounting Stsndards (United Ktngdom Generdlly Accepted Actounting Prncticel and applicable law and regulaiions. The law applicable io charities requires the tru4¢es io prepare financial stalements for each financial year which give a true and fair view of the state of affairs of th¢ charity and of ihe incoming resources and application of resources of the chariry for ihat period. In pr¢paring th¢s¢ financial stalements, the INstees aTe required to.. seleci suitable accounting policies and Ihen apply them consisienily: observe the meihiKls and principles in the Charilies SORP- make judgemenis and esiimates thai are r¢&wnabl¢ and pruden¢. 51ate whether applicable accouniing stsndards have been followed. subjeci io any material deparrures disclosed and explained in the financial stsiements.. and prepare the financial siaiements 011 the going concern b&sis unless It Is inappropriate to presume thai the charity will continue in business. The trustees are responsible for keeping proper accounting records thai diselos¢ with rthsonable ac¢urncy ai any tim¢ the financial position of the charity and enable them io ensure ihai Ihe financial siaiemenis comply wilh the Charities Act 2011. the Charities (Accounis and Reports) Regulaiions 21M)8. and the provisions of ihe onslitulion. The tTuslees are also responsible for safeguarding the assets of the charity and hence for takin8 r¢459nable Steps for ihe PTevention and deleclion of fraud and other irre8ulariiies. The lrnsiees are responsible for the maintenance and integrity of ihe ¢OTporoie financi¥l inforniation included on the charitable companys website. Legislaiion governing the pr¢paraiion and dissemination of financial sia(emenis may differ from legislation in other jurisdiciions. Approved by the trusitts of the charity on 7 June 2023 and signed on its behalf by: Miss Lesley Dowey Trustee MLS5 Leanne Evans Chatrnian and Trustee Mrs Zena Reid TTus¢ee Miss Julie Preston Trustee Page 4
Fitmoms & Kids Ioll as Fitmoms Independent Examiner's Report to ihe trustees of Fitmoms & Kids I rew)rt to the t51¢¢$ on my examination of ihe accounts of Fiimoms & Kids for the year ended 31 March 2022. R¢spon5ibilities and basis of rtport As the charity tnL5tees of Fiimoms & Kids you are re5NTrnsible for the preparation of ihe ac¢4)wits in accordance with the requir¢ments ofihe Chariiies Aci 2011 {'Ihe Acl'}. I repon in respect of my examination of ihe Fitmoms & Kids's accounts caled ou¢ under seciion 145 of the 201 l Act and in Caryinu oui my examinaiion I have followed all ihe applicable Directions given by the Charity Commission under seetion 145{5Xb) of the Act. Independent ex#mlner's sthtement I have compleied my examintttion. I confim) ihai no material matters have come my attention in ¢onneciion with the examinalion giving me cause io believe that in any maierial respect- l. a¢¢ouniing records were rt kept in respem of Fiimoms & Kids as r¢quited by section 130 of the Act; or 2. the accounis do nol accord with ihose records: or 3. the a¢counts do noi comply wilh the accounling requirements conceTning the fonn and conieni of accounts sel out in the Charities {Accounts and Reports) Regulations 2008 other thon any requirement that the accounts give 8 'tnJe and fair view, which is not a matter considered as pan of an independenl examination. I have no concems and have come across no oiher matters in conneciion wilh the examination to which attention should be drawn in this report in order io enable a prow understsndin8 of ihe ac¢ount5 10 be reached, J A Mc Clements & Co Independent Examiner FCPA J A Me Clemenis & Co Unit25b Ball>onena Business Centr¢ 62 Fena¥hy Road Galgomi Ballymena Co Antrim BT42 IFL 7 June 2023 Page 5
Filmoms & Kids known as Fitmoms Statement of Financial Activities for the Year Ended 31 March 2022 Unrnstricted Total 21122 Nott Intome 4nd Endowments from: Donations and legacies Other irading actiYili¢s Total income 45.367 14.010 45,367 14,010 59.377 59.377 Expenditure on: Raising funds Charitable activili¢s Other expenditure (38.730) (1.437) (2001 (38.730) 11,437) 1200} Tothl ¢xpenditur¢ {40.)671 40,367 Nei in¢ome 19.010 19.010 Net movement in funds 19.010 19.010 Reconelllatlon of fund$ Total funds brought fonward 23.911 23.911 Total fun ¢gryied forward 17 42.921 Unreslrieted funds 42.921 Total 2021 Note Income 8nd Endowrnents from: Donation5 and legacies Oiher iradins? aciivities Other income 46,961 2,431 3.300 46.961 2.431 3.300 Toial income 52.692 52,692 Expenditure on: Raising funds Charitable activities (22.6601 10,1251 122.660) 110.125 Total expenditure 32.785) {32.785 Net income 19,907 19,907 Net mov¢tnent in fiujds 19.907 19,907 Reeone?Ilation of fund5 Total fund5 brought forward 4.004 4.004 Total funds carried forward 23,911 23,91 All of ihe charity's aciivities deriv¢ from continuing owalions during the above two periods. The not¢5 on pages 9 to 19 foTm an iniegral part of these financial statements. Page 6
Fitmoms & Kids IO.n 4$ Fitmoms Statement of Fingncial Activities for the Year Ended 31 March 2022 (continued) The funds breakdown for 2021 is shown in note 17. The notes on pages 9 to 19 fonn an integral part of these financial stst¢m¢nts. Page 7
FitMom$ & Kids kDown as Fitmoms Oiegistration number: 107347) Balance Sheet as at 31 March 2022 2022 2021 Note Flxed assets Tangible asseis 13 17255 14,955 Current asset8 Debtors Cash at bank and in hand 14 15 61 26,005 9.756 26.066 9,756 Credltors. Amounts falllng due within one ye*r 16 (4(M)) 800 Net current Assets 25.666 8.956 Net assets 42,921 23.911 Funds of the charity: Unrestrlcted ineome fund5 Unrestricted funds 42.921 23,911 Total funds 17 42.921 23,911 The financial statemen15 on pages 6 10 19 were approved by ihe trusttts. and auih0ri5ed for is$ue on 7 June 2023 and si¥ned on iheir behalf by.. The notes on page5 9 to 19 form an integral part of these fu]ancial statements. Page 8
Filmoms & Kids known as FilMom$ Notes to the Financial Slalements for the Year Ended 31 Mar¢h 2022 Aeeounting poli¢ies Stalernent of eompli4nc¢ The financial statements have l*en prepared in accordance with Accouniing and ReportiThg by Charities.. Staiement of R¢commended Proclice applicable to charities preparing their accounts in accordance with tl)e Financial Reporting Srandard applicable in th¢ UK and Republic of Ireland IFRS 1021 (effeciive l January 20151 {Charilies SORP (FRS 102)). the Financial Reporting Sthndard applicable in the UK and Republi¢ of Ireland IFRS 1021 and ihe Charities Aci 2011. Ba$ls of preparation Fiimoms & Kids meeis the definiiion of a public benefii entity under FRS 102. The accounis {financial siatemenls) have been prepared under the historical cost conveniion with ileTTL4 recognised at cost or tran5a¢tion value unless otherwise stated in the relevant noielsl to these accounts. Golng concern The trustees consider ihai there are no MerIal unceriainties about the ¢hariWs ability io coniinue as a goin¥ onc¢rn. Incorne and endowmtnts Voluntary incom¢ ineluding don8tiot)S. 8ifi& lega¢ies and grants that provide cor¢ fundin8 or are of a general nature is re¢ognised when ihe charity has enlitlemeni to the income, it 15 probable that the income will be received and the amount can b¢ measured wilh sufficieni reliability. Grnnls r¢eelvoble Grant5 are recognised when ihe charity has an entiilemeni 10 the fvnds and any conditions linked to the gran15 have been met. Where performance conditions are attached to the 8rani and 4r¢ yet to be met. the income is r¢cognised as a liability and included on the balance sheet a5 deferred income lo be released. ExpedItre All expenditure is recogni5¢d once there is a legal or constructive obligatiort to that expendittire. il 15 probable settlement 15 required and the amount can be measured reliably. All costs are allated io ihe applicable expenditure heading that aggregate similar costs io that category. Where costs cannot b¢ directly attributed (o particular heading5 they have been allocated on a ba5LS consistenl with the use of resources. with central staff costs allocated on the basis of iitne spenL and depreciaiion charges allocated on the portion of the asset'5 Use. Other supp)rt C05ts are allocal¢d based on the spread of stsff c051S. RalslMRfunds These are costs incurred in attrJding voluntary income. the mwemeni of inv¢5tments and those incurred in trading activities that raise funds. Charllahle artlvlila Charitable expenditure comprs%s those costs incurred by the charity in the delivery of its activities and servic¢s for its benefi¢iaries. It includ¢s both costs that can be allocaied direcily to 5u¢h activiiies and those costs (Trf an indirect nature necessary 10 support them. Page 9
Fitmoms & Kids I0 as Fitmoms Notes to the Finan¢i21 Statements for the Year Ended 31 March 2022 (continued) GrdKiprowisions Provisions for grants are made when the intention to make a grant has been Communicat to the recipient but there is uncertainty about either the timing of th¢ grani or ihe amount of grant payable. Support tosts Support costs include central function5 and have been all(Kated 10 activity cost categories on a basis consi51eni with the use of resources, for example. allocating proFeny Costs by floor area& or per ¢apiw siaff c051s by ihe time spent and other costs by their usag¢. Govtrn#nee costs These include the costs allributable to the chariry's complian¢e with consiimtionol and stawtory requirements. including audht. strategic management and trusiees meeiing5 reimbursed exnseS. Taxation I'he charity is considered to pass the tests Sel out in Parngraph I Schedule 6 of the Finance Aei 2010 and therefore it meets the definition of a chariiable company for UK corporation tax PU$¢5. Accordingly, the charity is potentially exempt from iaxaiion in re5peti of income or capital gains received within caiegpories ¢ov¢red by Chapter 3 Part I l of the CoTpordlion Tax Aci 2010 or Section ?56 of the Tax8lion of Chargeable Gains Aci 1992. 10 the exient thai such income or gains are applied exclusivtly io charitable purposes. Tangible fixed assets Individual fixed se15 costing £0.00 or more are iniiially recorded ot ¢ost. Dtpreelatlon and amor11110Th Depreciation is provided on tangible fixed assets so as to wyiie off the c051 or valuation, less any estimated residual v81ue, over their expeci¢d useful economic life as follows.. Asset el#ss Equipmenl Ikpreelation method #md rAte ?iP/o Straight Lne Trade debtors Trade debtors are amounis due from cu51omers for merchandise sold or services perfomed in the ordinary ourse of busine5S. Trade debiors ar¢ recognised initially the transaction price. They are subsequently measured at amortised cost using the ¢ff¢ctive inieresi method, less provision for iTnpaimeni. A provision for ihe impairn)ent of (rade debior5 is established when ih¢r¢ is objective evideD¢¢ that the charity will not be able to colleth all amounis due accordin8 to the original ¢ernis of the receivables. Cash and e85h equivalents Cash and cash ¢quiv8lenis comprise cath on hand and call deposits. and otheT 5hort-tern] highly liquid investment5 that are readily convertible io a knowi amount of cash and are subject io an insignificant risk of change in value. Pag¢ 10
Fitmoms & Kids IOn as Fitmoms Notes to th¢ Financial Statements for the Year Ended 31 Mareh 2022 (continued) Borrowings Interesi-bearing borrowings are inilially recorded * fair value. nei of transaciion costs. lttt¢resi.bearing borrowings are subsequently carried at amortised cost. with ihe difference bdween the proceeds. net of Iransaciion cost5, and the amouni due on redempiion being recognised as a ¢harge to the Sthtem¢nt of Financial Activities over th¢ period of the relevani borrowing. Interest expense is r¢cognised on the b&%is of ihe effecliv¢ inierest method and is included in inieresi payable and similar Charges. BotTowing5 #r¢ classified as CUTreni liabilities unless the charity has an un¢onditional right io defer settlern¢nl of the liability for ai least twelve months after the reporfing dale. Fund structure Unrestricl¢d income funds ar¢ get)eral ffijnds lha¢ are available for use ai the trusttt5 di5¢retion in fiher4ce of the obj¢ctives of the charity. FlnAnclal instruments C'loSslJ7Laon Financial assets and financial liabilities or¢ recognised when ihe charity be¢omes a pany io the contractual provisions of the iDStrumeni. Financial liabilities and equity insiNments are ¢l&ssified according io the substance of the coniractyal aJTangements entered into. An ¢quiry insinmient 15 any coniraci ihai evidences a residual interest in the assets of the charity after deducting all of its liabiliiies. Recognlilon andme45#rtmeni All financial as5¢15 and liabilities are initially measured at transaction price (including iransactloll Costs), excepl for those finan¢ial asseis classified as at fair value through profil or 1055. Hthich are iniTially measured at fair value (which is nomally the trdn5aCtion price excluding transaction cost51. Unless the arrangement constitut¢s financing transaction. If an arrangemeni constiiutes a financing Irdnsaciion. Ihe financial as5ei or financial liability is measured ai the present value of the fihture payments di%ounted at a market raie of interest for similar d¢bt instrument. Financial assets and liabilities are only offs¢t in the staiement of financial position when. and only when there ¢X15t5 a legally enforceable right to 1 off the recogni5¢d amounts and lh¢ elwiry in*nds either to settle on a n¢t basis, or to reali5¢ the asset and 5ettl¢ the liability simultaneously. Financial assets are derecogni5ed when and only when a) the ¢ontrdciual rights to the cash flows from the rinancial asset expire or are Settled. bl the ¢harity transfers to another pany substantially all of th¢ risks and reward5 of owieTship of the financial as5¢t. or cl the charity. degpiie having retained some, but not all, significant risks and rewards of ownership, ha5 1rdferred control of the asset to another party. Financial liabilitie5 are derecognised only when the obligation specified in the contract is di5¢harged. cancelled or expires. Pagell
Fitmoms & Kids known as Fitmoms Notes to the Financial Statements for the Year Ended 31 March 2022 (¢ontlDued) Debi Insrrtsments Debi instruments which mfei the following conditions are subsequently measured at #mortised cost Using th¢ effective interest method.. (al The contractual return to the holder is lil a fixed amount.. (li) a positive fixed rnie or a positive variable rate: or (iii) a combination of a positive or a satiVe fixed rnte and a positive variable r4te. (b) The contracl may provide for repayments of the principal or ihe return lo the holder {but not both) to be linked io a single relevani obseThable index of g¢n¢ral price inflation of the currency in which the debi insiNmenl is denominated. provided such links 4r¢ not leverdged. (c} The coDtra¢i may provide for a deieminable variation of ihe return 10 ihe holder during the life of the instwinent, provided thai li) Ihe new rdt¢ satisfies condiiion la) and ihe variaiion is not ¢oDtingent on fuNre events other than I l ) a change of a contrd¢tual variable rate,. (2) to proieci the holder againsl cr¢dii deierioraiion of the issuer- (3) changes in levies applied by a central bank or arising from ¢hanges in relevanl laxation or law; or lill the new rate is a market rate of ini¢resi and satisfies condilion (a). (d) There is no contrdciual provision ihai could, by its terms, result in ihe holder losing th¢ principal amount or any inieresi anriburable lo the current period or prior periods. {e) Contraciual provisions thaf pem)it the issuer to prepay ¥ dem insmiment or prnii the holder io pul it back to the issuer before maturity are noi coniingeni on fvture events. other than lo proleci the holder against ihe credit deterioration of the issuer or a change in control of ihe issuer. or io protec¢ the holder or issuer against changes in levies applied by a central bank or arising from changes in relevant taxation or law. In Contractual provisions may pern]it the exiet)sion of the ienn of the debi instrument, provided thot the reiurn to the holder and any other conlrdclual provisions applicable during ihe extended ienn sali5fy the ¢onditions of paragraphs (al to (c). D¢bi instruments thai are C1$]rIed as payable or receivable within one year on initial recogniiion and which meet the above conditions ar¢ measured ai ihe undIounted amount of the cash or other consideraiion expecied to be paid or received. net of impairnient. With the exception of some hedging in5trWn. other debi instruments noi mttting these ¢ondiiions are measured ¥4t fair value through profit or loss. Commitmertts to make and receive loans which meet the conditions meniioned at&Trve are MSUred at ¢051 (which may be nil) less impainnrt. Inveslments Investments in non-convenible preference shares and non-puttable ordinary or preferen¢e shares (where shares are publicly traded or iheir fair value is reliably measurable) are rneured ai fair value throuuh profit OT Ioss. Where fair value cannoi be measured reliably. investments are measured at cost les5 impairnient. Investments ID subsidiaries and associates 8r¢ rnd ai cosi less impairnient. For inve5tment5 in subsidiaries acquired for consideration including the issue of shares qualEfying for merger relief, cost is measured by reference to the nominal value of ihe shares iSMd plus fair va]ue of other considernlion. Any premium 15 ignored. Page 12
Fitmoms & Kid$ l(nown as Fitmoms Notes to the Finaneial Statemenls for the Year Ended 3] Mareh 2022 {continued) Derlvaiivefinancifjlinslrnments The chariry uses derivative finan¢ial instrumthts io reduce eXlsure to forei exchange risk and interesi rnte movements. The chariry does not hold or issue derivaiive fmancial insmiments for speculative purposes. Derivative5 are uiitialty re¢ognised ai fair value the date a derivative contract is eniered inio and are subsequently r¢measw¢d to their fair value ai each reporting date. Th¢ re5ultÉng 8ain or loss is recognised in staiement of financial activities immediately unless the derivalive is d¢signated and elTeciive as a hedging in51rument. in which ¢v¢nt the liming of the recognition in statement of financÉal activities depends on the nature of the hedge relationship. Folr vulue measmremenl The besi evidence of fair value 15 4 quoted price for an identical assei in an active market. Wh¢n quoted prices are unavailable. Ihe Price of a recenl tran5JCtion for an ideniical assei provides eviden of fair value as lon8 as Ihere has noi been a significanl change in rfonomic circums¢ances or a significant lapse of lime since th¢ transaction took place. If ihe market is noi aeiive and recent trdnsaciions of an idenlit&l asset on iheir own are noi a good estimate of fair value. the fair value is esiimaied by using a valuY4tion te¢hnique. 2 Income from dona(lon5 and leg¢l¢s UTrrestrleted fund5 Gentral Total fuNd$ Grant5. including ¢apiial grants.. Giants from companies Donations from communiiy groups 37,399 7.963 37.399 7,968 Total for 2022 45.367 45,367 Total for 2021 46,961 46,961 3 Intome froth other tradlng ctlvitles Unrestrleted funds Gentral Tot41 fund$ Events in¢om¢,' Other events income Membership 5ub5CriPtions 585 13.425 585 13.425 Tot81 for 2022 14.010 14.010 Tot81 for 2021 2,431 2.431 Page 13
Fitmoms & Kids known as Filmoms Notes to the Financial Statements for the Year Ended 31 March 2022 {¢ontinued) 4 Other iD¢ome Unrestricted funds G¢n£ral Total fund5 Total for 2021 3.3¢ 3.300 5 Expendlture on raising funds g) Co$ls of tradlng aetlvi¢les Unrestricted funds General Total funds Jyote Co$15 of goods sold Allocated support costs Total for 2022 11.352 24.319 11,352 24,319 35.671 35,671 Total for 2021 22.660 22.660 bl Other ¢ts ofgenernling don*tlons and l¢g•¢ies Total funds Note Tot81 e05tS 6 Expenditure on eharilable actlvitie5 UnTestrSeted fund5 General Total fund5 Note Grant fvnding of activities Staff costs 80 1.357 80 1.357 Total for 2022 1,437 1,437 Total for 2021 10.125 10.125 Page 14
Fitmoms & Kids knowD a5 Filmoms Trlotes to the Finydncial Statements for the Year Ended 31 March 2022 (continued) Total expendlture 7 Other expendlture Uore5tricted rund5 General Total funds Noi¢ Marketing and publicity 2 200 Toi#l for 2022 200 200 8 Analysls of8overnAnee #nd support ¢osts Governance cogts Unrestri¢l¢d nd5 General Total fundy Total for 2022 Total for 2021 5.430 5.430 9 Iyet Incomingloutgolng resothrces Net incoming r¢sourc¢s for the year include- 2022 10 Trustees remuneration expense5 I I Starrcosts The a88re8ate payroll rosts were a5 follows.. 21122 2021 Staff costs during the year were: Other staff costs 2.167 4.695 Page 15
Fiimoms & Kids known as Fitmoms Notes to the Financial Statements for the Year End 31 March 2022 {continued) No employee received emoluments of rn0 than £60.000 during the year Page 16
Fitmoms & Kids known a$ Fitmoms Notes to Ihe Financial Statemen¢s for the Year Ended 31 Mareb 2022 (Continued) 12 Taxation The charity is a registered charity and is thefore ¢xempi from taxation. 13 Tangible fixed assets FurDilure 3nd equipment Total Cost At l April 2021 Additions 15.220 6,668 6.668 Ar 31 March 2022 21,888 21.888 Depreeiallon Charsje for the year 4,633 4.633 Al 31 March 2022 4,633 4.633 Net book VAlue At 31 March 2022 17,255 17.255 At 31 March 2021 15,220 15.220 14 Debtors 2022 Other debtor5 61 IS Cash and c4$h equiv8l¢nls 2022 2021 Cash at bank 26.005 9,756 16 Credltors: #mounts falllng due within one yr 2022 2021 4(M) 81)0 Page 17
FitMom$ & Kids known as Fitmoms ot¢$ lo the Financial StatemeD¢s for the Year Ended 31 March 2022 (continued) 17 Funds BalaThce at I ApTiI 2(121 Intoming resources Resourtts txpended Balathee at 31 Mthrch 2022 Unrestricted funds Generdl 23,91 59.377 (40,367) 42.921 Balance al I April 21120 ID¢omin8 Resources expended B8lAnee fit 31 M¥reh 2021 Unrestrleted funds Genernl 23,911 18 Analysls of net *S5els be¢ween funds To¢81 funds 81 31 M¥reh 2022 Unr¢slri¢i¢d futsds G¢nernl Othtr Tangible fixed &ssets CU¢nI assets cuent liabilities 10.587 74 6.668 25.992 1400 17,255 26,066 1400 Total net &sseis 10,661 32,260 42,921 Tot41 funds at 31 Mareh 2021 UDre51ri¢t¢d funds GeDerwl Other Tangible fixed assets Current setS Current liabilities 13.955 9.751 18001 14,955 9,756 1800 Total net assets l.(M15 22.906 23.91 19 Analysis of Net funds Al l April 2021 At 31 M¥4r£h 2022 Cash at bank and in hand 9.756 9,756 Net debt 9.756 9,756 Page 18
Fitmoms & Kids known as Fitmoms Notcs to the Financial Statement5 for Ihe Yegr Ended 31 March 2022 (continued) At l April 2020 At 31 MArch 2021 Cash at bank and in hand 3.449 3.449 Net debi 3.449 3,449 Page 19
Fitmoms & Kids known as Fitmoms Slat¢m¢nt of Financial A¢tivitie$ by fund for the Year F.nded 31 March 2022 Tot81 Total UDr¢stricted Uttrestrleted Funds Funds 2022 2021 In¢om¢ #nd Endowments from: Donaiions and legaci¢5 Oiher trading activitie5 (hher income 45.367 14.010 46.961 2.431 3.3(M) Total income 59,377 52.692 Expenditure on: R¥i5Lnb funds Chariiable aciiviiies Other expenditure (38.730) 11.437) {22,660) 110,125) Total expenditure Net in¢ome (40.367 32.785) 19.010 19.907 Nei movement in fijnds 19,010 19.907 ReeoneilixtioTr offund$ Toiftl ndS broughi forward Total fijnds carried forward 23,911 4.004 42.921 23,911 Thi5 page does not (orni pan of th¢ $thtOry fmancial ststements. Page 20
FitMom$ & Kids known as Fitmoms Detailed StatemeDt of Financial Activities for ihe Year Ended 31 March 2022 Total 2022 Total 2021 Ineome And EndowmeDls frorn: Donations and legacies {analysed below) Other trdding aciivities (analysed below) Oiher income {analysed below) Toial income 45,367 14,010 46.961 2.431 3,300 59.377 52.692 Expenditure on: Raising funds lartalysed below) Charitsble activities lanalysed below) her expendire (analysed below) (38.730) {1,437) {?00) {22.6601 {10,1251 Total expenditur¢ {40.367 (32,785 Nei in¢ome 19.010 19.907 Net movement Én fimds 19.010 19.907 Reconeiliation of funds Total funds brought forward 23.91 4.004 Total funds carried forward 42,921 23.911 Thi5 page do¢s not form part of the sts1Ory fmancial statements. Page21
Fitmoms & Kids knowD as Fitmoms Detailed Statement of Financial Actii'ities for the Year Ended 31 March 2022 (Continued) Total 2022 Total 2021 Domallons andleg4Tcle5 Antrim & NeMlowDabb¢y BC Communiiy GrdntS Grant-PSNI 12.46? 24.937 7.968 6,500 40,461 45,367 46,961 Other frodlng ttellvliles Appeals and donations Memberships and Fees Iron Ladies 582 13,425 190 2.103 138 14,010 2.431 Oiher Income Renral income 3.300 3.300 Workshop Expenses Arts & Crafts Unifomis T-shins & Cusiomes Wages and salaries Gift to Staff Rent Light, heal and power Insurance Repairs and renewal$ Telephone and fax Computer sotlwar¢ and maintenance c05 Printing, p05tag¢ and stationery Trade subscriptions Sundry expenses Cleaning Petty Cash Expens¢s Promotional expens¢s Dance Classe5 Accouniancy fee5 Cotssuliing Bank charges (1891 (7251 {6,436) (85) 17,009) (9481 {9291 {184) (255) {683} (16) {104} (103} (43) (1,464) (471) (785) {581 (2,4571 (174) {14.000) (330) {304) 95 (292) 1236) (2,884) (450) (4,1371 1122) This page does noi forn? pan of ihe slatytory financial sts*ments. Page 22
Fitmoms & Kids known as Fiimoms Detailed Statement of Financial Activities for the Year Ended 31 March 2022 (Continued) Total 2(J22 Tot#1 2021 Credit card charges Depreciation of offi¢e equipment (82) {4,367) (38.730) (22,660) Charlioble acilvliles Payment io Faciliiors Courses Sch¢Tn¢$ inc summer Schemes Food for Summer Schemes Siaff training Charitable donalions Reni of Siordge Facility Reni of Learning Space (408) (2,790) (1.045) {180) 1314) {366) (255) (694) (80) {135} 15,295) {1,437) 10,125 Oiher £YpeMdllure Awards Dinner Costs {200) 1200) Thi5 page does n(A fomi pan ofthe stathtory financial ststements. Pag¢ 2)