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 O￿le¢
3 Portland Avenue
Glengorniley
Ne￿ownabbeY
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 In￿letS 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 f￿all¢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 hel￿1 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 Organi￿110n 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, I￿St¢¢ 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 denv￿l¥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
I￿o￿ll as Fitmoms
Independent Examiner's Report to ihe trustees of Fitmoms & Kids
I rew)rt to the t￿51¢¢$ 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 ca￿led 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 r￿t 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
I￿O￿.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 M￿erIal 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.
Expe￿dIt￿re
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 all￿ated 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
I￿0￿￿ 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 ex￿nseS.
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 amor11￿110Th
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
I￿O￿n 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 fi￿her4￿ce of
the obj¢ctives of the charity.
FlnAnclal instruments
C'loSslJ7La￿on
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 1rd￿ferred 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 undI￿ounted 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 M￿SUred at ¢051
(which may be nil) less impainn￿rt.
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 rne￿ured 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¢ rn￿￿￿d 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 iSM￿d 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 eX￿lsure 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 the￿fore ¢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 y￿r
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
cu￿ent 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¢ $th￿tOry 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 expendi￿re (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 sts1￿Ory 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)