OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2025-12-30-accounts

FAMILY COMFORT NI

FINANCIAL STATEMENTS

31 DECEMBER 2025

Charity Number NIC107536

FAMILY COMFORT LEGAL AND ADMINISTRATIVE DETAILS OF THE CHARITY YEAR ENDED 31 DECEMBER 2025

Family Comfort NI

Registered Charity Name Charity Registration Number NIC107536

Registered Office 237a Falls Rd, BT12 6FB

Trustees

Olanrewaju Abiona (Trustee) Precious Ganuyu (Trustee) Esther Weir (Trustee) Onyebuchi Amadi (Trustee)

- 1 -

FAMILY COMFORT NI TRUSTEES REPORT YEAR ENDED 31 DECEMBER 2025

The Executive Committee of Family Comfort NI presents its report and the financial statements for the year ended 31[st ] December 2025. Legal and administrative information set out on page 1 forms part of this report. The financial statements comply with statutory requirements and the Accounting and Reporting by Charities.

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing Document.

Family Comfort NI is a registered charity governed by the Constitution reviewed and updated on 26/05/20.

Appointment, Induction and Appointment of Trustees

Trustee selection method s including details of Election to post any constitutional provisions e.g., election to post or name of any person or body entitled to appoint one or more trustees

Risk Management.

The trustees have a risk management strategy, which comprises of:

Principal Activity:

The objects of the charity are exclusively charitable being the benefit to women and young people (families) by means of family support programs, creating awareness, provision of opportunities for creativities and empowerment.

- 2 -

FAMILY COMFORT NI TRUSTEES REPORT YEAR ENDED 31 DECEMBER 2025

Objectives and Activities
Summary of the purposes of
the charity as set out in its
governing document
AIMS
We exist to support children, young people and Women
especially from BAME communities who are struggling and
in crisis due to domestic violence, racial discrimination and
inequality, financial hardship, ill-health& disability;
especially for those whose health may or have been affected
adversely or compromised by these factors.
We also advance the arts, education, culture, heritage or
science among children and young people promoting
equality, integration, diversity of culture, peace, workshops,
seminars and events; and towards improving lives; and
engage community development programs.
Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
Activities, projects or
services identified in the
accounts.
Family support services- Be friendliness, advice,
Networking/ mental & moral support
Education/ Training / capacity building Programs
After-school Extra-curricular programs
Living and basic need support Services
Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit.
The trustees have had regard to the Charity Commission
guidance on public benefit

ACHIEVEMENTS AND PERFORMANCE

2025 has been a landmark year for our community support initiatives. While the landscape remains challenging, we are driven by the visible progress and the vital support our neighbors Statement: Supporting Our Community

As we continue to advocate for families at the grassroots level particularly those facing marginalization and discrimination we are proud to share the reach of our 2025 initiatives:

Our Diverse Range of Activities

To build this resilience, we engaged our participants through a variety of hands-on programs:

Our Approach: Intervention & Education

We work collaboratively with parents and children to identify moments of vulnerability, allowing us to provide early intervention and tailored support when it is needed most.

Education & Empowerment

Through our learning and information services, we provide families with the tools to enrich themselves and their wider community. Our programs are designed to:

Building Bridges: The Ethos of Our Work

At the heart of our project is the belief that cultural understanding is the key to unity. We create safe spaces where:

Financial Review

The statement of Financial Activities shows a total income for the year of £99,701 and expenditure of £98,413, resulting in a surplus of £1,288 for the year.

- 4 -

FAMILY COMFORT NI TRUSTEES REPORT YEAR ENDED 31 DECEMBER 2025

RESPONSIBILITIES OF THE TRUSTEES

Trustees are responsible for keeping adequate accounting records that are sufficient to show financial position of the charity and enable them to ensure that the financial statements comply with the charity (account and report) regulation of Northern Ireland 2015 which give a true and fair view of the asset and liability of the charity; and any surplus or deficit for that year.

Preparing the financial statements, trustees are required to;

  1. Choose suitable account policies and apply them consistently

  2. Make reasonable and wise judgements and estimations

  3. Prepare financial statements on-going concern basis unless the presumption that the charity will continue is in-appropriate.

The trustees are solely responsible for keeping proper accounting records which disclose with reasonable accuracy at any time of the financial position of the charity. They are responsible to safeguard the charity assets and taking reasonable actions for the prevention and detection of fraud and any other irregularities.

Approved by the trustees on 20 May - 2026 and signed on its behalf by:

Precious Ganuyu (Trustee) Mrs Esther Weir (Trustee)

- 5 -

FAMILY COMFORT NI

YEAR ENDED 31 DECEMBER 2025

We have examined the accounts of the charity for the period ended 31[st ] December 25, which are set out on pages 8 to 16.

To the trustees of Family Comfort NI

I report on the Financial Statements as attached

Respective responsibilities of trustees and examiner

accordance with the Charities Act (Northern Ireland) 2008.

It is my responsibility to:

Basis of independent

report

I have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act.

My examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters.

My role is to state whether any material matters have come to my attention giving me cause to Believe:

  1. That accounting records were not kept in accordance with section 63 of the Charities Act

  2. That the accounts do not accord with those accounting records

  3. That the accounts do not comply with the accounting requirements of the Charities Act 4. That there is further information needed for a proper understanding of the accounts to be reached.

Independent

statement

I can confirm that I am qualified to undertake the examination because I am a registered Member of the Chartered Accountants England, which is one of the listed bodies.

-6-

Independent Examiner’s Report for the year ending 31st December 2025 (con’t)

I have completed my examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern

Ireland, I have found no matters that require drawing to your attention .

Javed Azam FCCA Independent Examiner Stately Accountants Kingsbridge Court, Castlehaven Road, Camden Town, London, United Kingdom, NW1 8QA

29-05-26

- 7 -

FAMILY COMFORT NI

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING THE INCOME AND EXPENDITURE ACCOUNT) YEAR ENDED 31 DECEMBER 2025

Unrestricted
INCOME FROM
Funds
Note
£
Grants
2
3,012
Income from charitable
Activities
3
0
Other trading activities
4
0
Investment income
0
Other
5
125
TOTAL INCOME
3,137
EXPENDITURE ON
Cost of raising funds
Charitable activities
6
(2,659)
Other
6
(421)
TOTAL EXPENDITURE
(3,080)
NET INCOME
/(EXPENDITURE)
57
RECONCILIATION OF
FUNDS
Total funds brought forward
(57)
TOTAL FUNDS CARRIED
FORWARD
0
==
Restricted
Total Funds
Total Funds
Funds
£
2025
£
2024
£
96,564
99,576
73,001
0
0
0
0
0
0
0
0
0
0
125
44
96,564
99,701
73,044
(95,333)
(97,991)
(70,979)
0
(421)
(206)
(95,333)
(98,413)
(71,186)
1,231
1,288
1,859
1,681
1,625
(234)
2,912
2,912
1,625
===
==
==

The Statement of Financial Activities includes all gains and losses recognised in the year. All of the above amounts relate to continuing activities.

The notes on pages 10 to 15 form part of these financial statements.

- 8 -

FAMILY COMFORT NI BALANCE SHEET YEAR ENDED 31 DECEMBER 2025

Note
FIXED ASSETS
Tangible Assets
8
CURRENT ASSETS
Cash at Bank and in Hand
7
Debtors
9
CREDITORS: Amounts falling
due within one year
10
NET CURRENT ASSETS
\\
NET ASSETS
CHARITY FUNDS
Restricted Funds
11
Unrestricted Funds
12
TOTAL FUNDS
2025
£
£
1,480
13,767
0
13,767
(12,335)
1,432
----------------------------
2,912
=
0
2,912
2,912
=
202
£
4
£
825
36,797
0
36,797
(35,998)
799
----------------------
1,625
===
1,681
(57)
1,625
===

The accounts have been prepared in accordance with the Financial Reporting Standard 102 (effective January 2015)

These financial statements were approved by the Management Committee on: 20- May 2026

Precious Ganuyu (Trustee): Mrs Esther Weir (Trustee):

The notes on pages 10 to 15 form part of these financial statements.

- 9 -

FAMILY COMFORT NI NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2025

1. ACCOUNTING POLICIES: Basis of accounting

The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014, the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2015.

Income

All income is recognised once the Centre has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Expenditure

Expenditure is recognised once there is a legal or constructive obligation to make payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accruals basis

Restricted funds

Restricted income received are accounted for separately as restricted funds and are used for the purposes specified by the donor

2. GRANTS:

2. GRANTS:
Unrestricted Restricted Total Funds Total Funds
Funds Funds 2025 2024
£ £ £ £
Grants
= = == ==
2a. GRANTS:
Unrestricted Restricted Total Funds Total Funds
Funds Funds 2025 2024
£ £ £ £
Belfast City Council 10,200 10,200 947
Donation 3,000 3,000 340
Main Grant:
Young People Funding 35,777
Young People Funding 2 37,009 37,009 12,336
Young People Funding 3 16,985 16,985 0
Awards For All 10,831 10,831 9,169
Generic EA 0 3,525
Festival Of Craft And Indigenous Culture 0 1,278
Migrant Centre NI 17,813 17,813 4,688
Heritage Project 0 3,333
Trustees of the Lft 0 750
Mental health resilience 0 857
Cash 4 Kidz 3,000 3,000 0
Community Cohesion Through 728 728 0
Donation 12 12 0
3,012
=
96,564
=
99,576
==
73,001
==

- 10 -

FAMILY COMFORT NI NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2025

3. INCOME FROM CHARITABLE ACTIVITIES:

Grants
Playscheme Fees
Miscellaneous
. CHARITABLE ACTIVITIES
RANTS:
Charitable Activities / Grant
OTHER TRADING INCOME:
Hall and Centre Hire
INVESTMENT INCOME:
Bank Interest Received
Unrestricted
Funds
£
Restricted
Funds
£
=
Restricted
Funds
£
=
Restricted
Funds
£
=
Restricted
Funds
£
=
Total FundsTotal Funds
2025
2024
£
£
==
==
Total FundsTotal Funds
2025
2024
£
£
==
==
Total FundsTotal Funds
2025
2024
£
£
==
==
Total FundsTotal Funds
2025
2024
£
£
125
44
=
Unrestricted
Funds
£
=
Unrestricted
Funds
£
=
Unrestricted
Funds
£
125
125
=
125
44
==
==

3a. CHARITABLE ACTIVITIES /GRANTS:

Charitable Activities / Grant

4. OTHER TRADING INCOME:

5. INVESTMENT INCOME:

-11-

FAMILY COMFORT NI NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2025

6. COSTS OF CHARITABLE ACTIVITIES:

Total Funds Total Funds
2025 2024
£ £
Staff Costs 41,087 28,616
Support Costs 56,326 41,195
Direct Project Expenditure
Governance 1,000 1,375
98,413 71,186
= ==
**6a. ** STAFF COSTS:
Total Funds Total Funds
2025 2024
£ £
Staff Salaries 39,080 27,185
Employers NI
Employer Pension 2,007 1,431
41,087 28,616
= ==
**6b. ** SUPPORT COSTS:
Total Funds Total Funds
2025 2024
£ £
Activity Cost 49,401 34,202
Advertisement 127 496
Other Office Supplies
Computer Expenses & Website 290
Foodbank Purchases 239 73
Utilities 125 140
Insurance 717 121
Travel & Subsistence
Material & Equipment
Depreciation 421 206
Rent and rates 5,000 4,583
Repairs and Maintenance 295
Bank Charges
Telephone 296 790
56,326 41,195
= ==

-12-

FAMILY COMFORT NI NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2025

6c. DIRECT PROJECT EXPENDITURE:

Total Funds Total Funds
2025 2024
£ £
Trips & Activities 0 0
Publicity 0 0
Tutors
Equipment and Materials 0 0
0 0
= ==
6d. GOVERNANCE:
Total Funds Total Funds
2025 2024
£ £
Independent Examination 1,000 1,375
Payroll Services
Membership/Subscription 0
1,000 1,375
= ==
7.CASH AT BANK AND IN HAND:
2025 2024
£ £
Total Cash 13,767 36,797
= ==

-13-

FAMILY COMFORT NI NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2025

8.Fixed assets

Equipment Total
Computer
Cost £ £
At 1 January 2025 1,032 1,032
Additions 1,076 1,076
At 31 December 2025 2,107 2,107
Depreciation
At 1 January 2025 206 206
Charge for the year 421 421
At 31 December 2025 628 628
As at 31 December 2025 1,480 1,480
9.Debtors
2025 2024
£ £
Trade debtors - -
Accrued grant income & prepayments - -
- -

10. Creditors: Amounts falling due within one year

Deferred Income
Accruals
Creditors
2025
2024
£
£
9,243
31,730
2,132
3,239
958
1,029
12,335
35,998
=
==

-14-

FAMILY COMFORT NI NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2025

11. RESTRICTED INCOME FUNDS:

Balance at Incoming Outgoing Transfers Balance at
1 Jan 2025 resources Resources In/(Out) 31 Dec 2025
Belfast city council 0 10,200 (9,380) 819
Family Comfort NI 0 0 0 0
Main Grants:
Young People
Funding 0 0 0 0
Awards For All 687 10,831 (11,518) 0
Young People
Funding 2 625 37,009 (37,009) 625
Young People
Funding 3 0 16,985 (15,798) 1,187
Migrant Centre NI 370 17,831 (18,182) 0
Cash 4 Kidz 0 3,000 (3,000) 0
Mental health
resilience 0 0 0 0
Community
Cohesion Through 0 728 (445) 282
LFT 0 0 0 0
-------------------------------- -------------------------------- -----------------------------
1,681 96,564 (95,333) 2,912
= = = == ==

12. UNRESTRICTED INCOME FUNDS:

Balance at Incoming Outgoing Transfers Balance at
1 Jan 2025 resources Resources In/(Out) 31 Dec 2025
£ £ £ £ £
General (57) 137 (370) (290)
Generic EA 0 3,000 (2,710) 290
-------------------------------- **-------------------------------- ** --------------------------------
(57) 3,137 (3,080) 0
= = = == ==

-15-

FAMILY COMFORT NI DETAILED STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 DECEMBER 2025

EXPENDITURE
COST OF RAISING FUNDS
Fundraising and Publicity
CHARITABLE ACTIVITIES
Staff Costs
Staff Salaries
Employers NI
Staff Cost
Employer Pension
Support Costs
Activity Cost
Printing, Postage, Stationery
Other Office Supplies
Computer Expenses & Website
Advertisement
Utilities
Insurance
Telephoone
Foodbank Purchases
Material & Equipment
Depreciation
Rents and Rates
Repairs and Maintenance
Miscellaneous
Direct Project Costs
Trips & Activities
Publicity
Tutors
Equipment and Materials
Governance Costs
Independent Examination
Payroll Services
Membership/Subscription
Bank Charges
TOTAL EXPENDITURE
NET INCOME / (EXPENDITURE)
FOR THE YEAR
2025
£
----------------------------
39,080
2,007
49,401
127
125
717
296
239
421
5,000
1,000
98,413
98,413
1,288
=
2024
£
----------------------------
27.185
1,431
34,201
290
496
140
121
790
73
206
4,583
295
1,375
71,186
71,186
1,859
==

-16-