**COMPANY REGISTRATION NUMBER: NI071966 CHARITY REGISTRATION NUMBER: 100008**
## **Advice NI**
## **Company Limited by Guarantee**
## **Financial Statements**
## **31 March 2025**
Finegan Gibson Ltd Chartered accountants & statutory auditor Causeway Tower 9 James Street South Belfast BT2 8DN
## **Advice NI**
## **Company Limited by Guarantee**
## **Financial Statements**
## **Year ended 31 March 2025**
||**Page**|
|---|---|
|Trustees' annual report (incorporating the director's report)|**1**|
|Independent auditor's report to the members|**9**|
|Statement of financial activities (including income and||
|expenditure account)|**15**|
|Statement of financial position|**16**|
|Statement of cash flows|**17**|
|Notes to the financial statements|**18**|
|**The following pages do not form part of the financial statements**||
|Detailed statement of financial activities|**30**|
|Notes to the detailed statement of financial activities|**31**|
## **Advice NI**
## **Company Limited by Guarantee**
## **Trustees' Annual Report (Incorporating the Director's Report)**
## **Year ended 31 March 2025**
The trustees, who are also the directors for the purposes of company law, present their report and the financial statements of the charity for the year ended 31 March 2025.
## **Reference and administrative details**
|**Registered charity name**|Advice NI||
|---|---|---|
|**Charity registration number**|100008||
|**Company registration number**|NI071966||
|**Principal office and registered**|First Floor, Block 3||
|**office**|Forestview||
||Purdy's Lane||
||Newtownbreda||
||Belfast||
||BT8 4AR||
||Northern Ireland||
|**The trustees**|||
||M Loughran||
||G Morgan|(Resigned 24 March 2025)|
||A Cunningham||
||A Watson|(Appointed 11 September 2025)|
||D Abrahams (Chairperson)|(Appointed 6 May 2025)|
||E Campbell|(Appointed 11 September 2025)|
||K Kelly|(Appointed 11 September 2025)|
||S McKinley|(Appointed 20 February 2025)|
||M Taulbutt|(Resigned 10 October 2025)|
||B McMullan||
||G O'Neill|(Resigned 20 February 2025)|
||D McGregor||
||J Farrell||
|**Company secretary**|Kathleen Mulligan||
|**Auditor**|Finegan Gibson Ltd||
||Chartered accountants & statutory auditor||
||Causeway Tower||
||9 James Street South||
||Belfast||
||BT2 8DN||
|**Bankers**|Ulster Bank||
||365-369 Ormeau Road||
||Belfast||
||BT7 3GP||
**1**
## **Advice NI**
## **Company Limited by Guarantee**
## **Trustees' Annual Report (Incorporating the Director's Report)** _**(continued)**_
## **Year ended 31 March 2025**
## **Structure, governance and management**
The organisation is a charitable organisation recognised by HM Revenue & Customs and registered with the Charities Commission for Northern Ireland. As of April 2009 the organisation has been registered as a charitable company limited by guarantee established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association.
## _**Appointment of trustees**_
Trustees are appointed by the members of Advice NI at its Annual General Meeting. The process for appointing Trustees is outlined in the governing documents.
The Trustees when complete shall consist of at least three and not more than fourteen individuals, all of whom must be either elected by Ordinary Members at an AGM from amongst the nominees; or be a person appointed by the Trustees to be a Trustee at a board meeting. The Ordinary Members and Trustees shall endeavour to have a Board of Trustees composed of no less than 60 per cent elected by Ordinary Members and 40% appointed by Trustees.
## _**Trustee induction and training**_
An annual induction is held for all new members of the Board and training in good governance is also provided to the whole board each year.
## _**Arrangements for setting pay and remuneration of key management personnel**_
Pay for senior staff is set by the board of trustees and are broadly in line with NJC local government scales for the equivalent job role.
## _**Organisation structure and how charity makes decisions**_
The management board meets at least 4 times per annum to set the strategy for the organisation and to receive reports (including financial report) from the Chief Executive. There is also one sub-committee Audit and Risk which also meet a minimum of 4 times per annum and are elected each year from within the ranks of the Board.
## _**Relationships with related parties**_
Advice NI has a number of external relationships and partnership across a range of projects and services. .Further information on projects and partnership are contained within our Annual Report.
## _**Risk management**_
Advice NI has a risk management strategy in place which is reviewed and updated each quarter by the Staff and Resources subcommittee and then presented and discussed at each board meeting. A risk register has been established. Where appropriate, systems or procedures have been established to mitigate the risks the charity faces.
**2**
## **Advice NI**
## **Company Limited by Guarantee**
## **Trustees' Annual Report (Incorporating the Director's Report)** _**(continued)**_
## **Year ended 31 March 2025**
## **Objectives and activities**
## _**Introduction and Impact Overview:**_
The Trustees are pleased to present their Annual Report together with the audited financial statements for the year ended 31 March 2025, for Advice NI. Advice NI is the leading membership body for independent advice services across Northern Ireland, representing 62 member organisations who provide information, advice and representation to people in greatest need. Over 60% of all enquiries related to social security benefits, with other significant areas including housing, debt, and employment. We believe that independent advice is a cornerstone of a fair society - helping people to secure their rights, access services, and improve their lives.
## _**The Charity's objects as set out in the governing documents are:**_
The Charity's objects are to promote the following purposes for the public benefit:
(i) the advancement of citizenship or community development by the provision of training, advice, administrative support and information to charities in direct pursuit of their objects and to the general public; and
(ii) such other exclusively charitable purpose according to the law of Northern Ireland as the Trustees may from time to time decide
## _**The focus of our work**_
The main focus of our work for the year continued to be the development of an independent advice sector that provides the best possible advice to those who need it most. We work to support our members in the areas of training, research, policy, IT and membership services.
## _**How our activities deliver public benefit**_
The Trustees confirm that they have complied with the duty in Section 17 of the Charities Act (Northern Ireland) 2008 to have due regard to the Charity Commission for Northern Ireland's public benefit guidance. Our main activities and who we try to help are described below. All our charitable activities focus on the development of an effective independent advice sector that in turn provides advice, information and advocacy on behalf of the public.
## _**Who used and benefited from our services?**_
Advice NI exists to promote the welfare of the public by ensuring that people in need have access to free, independent, high-quality advice services. Through our members and direct services, we provide practical assistance, support and advocacy to individuals and families, particularly those who are vulnerable, disadvantaged or in crisis. In doing so, we contribute to reducing poverty, promoting social inclusion and securing people's rights. The benefits of our work are demonstrated in the positive outcomes achieved for thousands of people across Northern Ireland each year.
Details on all Advice NI's work can be accessed through our website www.adviceni.net
## _**Charitable Purposes (Articles of Association)**_
Advice NI's charitable objects are to advance citizenship or community development by providing training, advice, administrative support and information to charities in direct pursuit of their objects and
**3**
## **Advice NI**
## **Company Limited by Guarantee**
## **Trustees' Annual Report (Incorporating the Director's Report)** _**(continued)**_
## **Year ended 31 March 2025**
to the general public; and to pursue such other exclusively charitable purposes according to the law of Northern Ireland as the Trustees may from time to time decide. These purposes underpin Advice NI's work in advancing access to justice, welfare rights, debt advice, digital inclusion, and capacity-building across the independent advice sector.
**4**
## **Advice NI**
## **Company Limited by Guarantee**
## **Trustees' Annual Report (Incorporating the Director's Report)** _**(continued)**_
## **Year ended 31 March 2025**
## **Achievements and performance**
The activities described in this section demonstrate how Advice NI has furthered its charitable purposes for the public benefit, supporting communities across Northern Ireland and enabling access to justice, welfare rights and debt relief.
Our key achievements include the following: Equipping members with the knowledge and skills to provide high quality independent advice - over 400 training sessions offered to members; more than 3,000 participants; overall satisfaction rate of 97%.
Evidence-based policy work responding to issues affecting members; shaping public policy and securing improvements in people's lives; 19 consultation responses; 164 social policy publications produced; 5 research and policy propositions; 8 campaigns; 87 promotion and awareness events.
Supporting members to deal with complex cases - 382 complex case queries answered for advisers.
- Providing members with essential information resources - access to Advisernet and publication of
- 1,099 NI-relevant information resources.
Helping maintain high quality and compliance with industry and legal requirements - 190 quality audits; 2,390 case file reviews; 51 call listening and shadowing activities; 58 assessor & adviser workshops; 16 peer review workshops; 28 bespoke training sessions (164 participants); 27 quality presentations; 205 development and learning meetings; 111 policy guides produced.
Promotion of the vital role of independent advice and strengthening the voice of the sector - 311,600 social media policy impressions; 95 press releases; 12 radio & TV interviews; 61 website articles/updates; 2 radio ads, 16 billboards, 267 digital ads, 17 print ads; 1,091 social media posts.
Supporting the membership with communications - 23 job vacancies advertised; 11 member articles featured in AdviceMatters; 30 members supported with PR; 8 member offices provided with promotion materials; 24 events shared with members; 2 members supported with comms for events; IT procurement support delivered.
- Connecting 338 advisers via our intranet, AdviserLink.
Other important pieces of work include:
- Re-development of our Adviser Training Programme into a fast-track, face-to-face format.
- Investment in 'Any-time Online' learning for future-ready delivery.
- Training in key areas such as Managed Migration to UC and Consumer Duty.
- Strengthening our evidence-based policy work and engagement with decision-makers.
- Supporting individuals to access and navigate the internet confidently - 18 eVisa clinics, engaging
- 767 people; 2 digital inclusion programmes.
- Social Media: 18,000+ followers across all platforms.
- Producing and circulating our quarterly newssheet AdviceMatters to 1,108 subscribers.
**5**
## **Advice NI**
## **Company Limited by Guarantee**
## **Trustees' Annual Report (Incorporating the Director's Report)** _**(continued)**_
## **Year ended 31 March 2025**
Ensuring access to information and relevant resources - 238,574 visitors to www.adviceni.net with 4,335 using the accessibility toolbar.
## _**Helplines and Specialist Support**_
Advice NI provided vital direct services across a wide range of issues:
## **Service**
## **Enquiries / Outcomes**
HMRC Helpline 3,368 tax and benefits enquiries Historical Institutional Abuse Service 641 enquiries (up from previous year) Welfare Reform Support Project 17,312 enquiries Trussell Trust Project 1,791 food vouchers issued Business Debt Service 131 business owners supported; £7.3m debt managed Personal Debt Service 3,481 clients; £39.1m debt supported Specialist Debt Support Service 282 enquiries Referral Portal 34 organisations, 223 users, 1,242 referrals
Public relations activity achieved a combined reach of over 30 million across print, broadcast, and digital channels, covering key themes such as Debt Relief Order (DRO) reform, childcare costs, cost-of-living pressures, scam awareness and debt trends.
We are especially proud to have supported thousands to secure their immigration status in the UK through the EU Settlement Scheme project, funded by the Home Office. Advice NI is OISC Level 3 Immigration, Asylum and Protection registered (Ref: N2O1900041).
The Trustees wish to acknowledge the dedication and professionalism of Advice NI's staff, volunteers, and members. Their commitment ensures that people facing crisis or hardship are not left alone, but supported with expert advice, advocacy, and compassion.
**6**
## **Advice NI**
## **Company Limited by Guarantee**
## **Trustees' Annual Report (Incorporating the Director's Report)** _**(continued)**_
## **Year ended 31 March 2025**
## **Financial review**
The charity has incurred a deficit during the year of £119,820, which includes £124,907 deficit in unrestricted funds which has decreased the total fund balance carried forward to £697,525 Unrestricted funds carried forward are £501,422 and restricted funds carried forward are £196,103. The Statement of Financial Activities for the year is detailed on page 14.
This year, the charity is reporting a relatively high deficit, primarily due to rising operational costs - particularly in the area of technology, where new systems and controls had to be implemented. This has been compounded by flat funding from some contracts and higher salary costs required to meet the growing demand for our services
## _**Reserves policy and going concern**_
The Board has examined the charity's requirements for reserves in light of the main risks of the organisation. It has established a policy whereby the unrestricted funds not committed or invested in tangible fixed assets held by the charity should be between 3 and 6 months of expenditure. Running costs for 2024/25 was £3,268,772 excluding partner payments and therefore the target is £817,193 to £1,634,386 in general funds. Free reserves of the charity at 31st March 25 stand at £404,478 which is below the target level
Advice NI does not anticipate any risks to its financial stability although this is under constantly under review by the senior management team, staffing and resources committee and the Board.
## **Plans for future periods**
- Strengthen membership and relationships.
- Advance policy and advocacy work to influence welfare and debt reform.
- Deliver on anti-poverty projects, e.g. digital inclusion and sustainable energy communities
- Enhance quality assurance and workforce development.
- Build financial resilience and sustainability through diversified income and strategic partnerships.
## **Trustees' responsibilities statement**
The trustees, who are also directors for the purposes of company law, are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charitable company and the incoming resources and application of resources, including the income and expenditure, for that period.
**7**
## **Advice NI**
## **Company Limited by Guarantee**
## **Trustees' Annual Report (Incorporating the Director's Report)** _**(continued)**_
## **Year ended 31 March 2025**
In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the applicable Charities SORP;
- make judgments and accounting estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
## **Auditor**
Each of the persons who is a trustee at the date of approval of this report confirms that:
- so far as they are aware, there is no relevant audit information of which the charity's auditor is unaware; and
- they have taken all steps that they ought to have taken as a trustee to make themselves aware of any relevant audit information and to establish that the charity's auditor is aware of that information.
## **Small company provisions**
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
The trustees' annual report was approved on 20 October 2025 and signed on behalf of the board of trustees by:
D Abrahams (Chairperson) Trustee
**8**
## **Advice NI**
## **Company Limited by Guarantee**
## **Independent Auditor's Report to the Members of Advice NI**
## **Year ended 31 March 2025**
## **Opinion**
We have audited the financial statements of Advice NI (the 'charity') for the year ended 31 March 2025 which comprise the statement of financial activities (including income and expenditure account), statement of financial position, statement of cash flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
- give a true and fair view of the state of the charity's affairs as at 31 March 2025 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;
- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice;
- have been prepared in accordance with the requirements of the Companies Act 2006.
## **Basis for opinion**
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and the provisions available for small entities, in the circumstances set out below, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
In common with many other organisations of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.
## **Conclusions relating to going concern**
In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.
**9**
## **Advice NI**
## **Company Limited by Guarantee**
## **Independent Auditor's Report to the Members of Advice NI** _**(continued)**_
## **Year ended 31 March 2025**
## **Other information**
The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
## **Opinions on other matters prescribed by the Companies Act 2006**
In our opinion, based on the work undertaken in the course of the audit:
- the information given in the trustees' report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- the trustees' report has been prepared in accordance with applicable legal requirements.
## **Matters on which we are required to report by exception**
In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees' report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:
- adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
-
- the financial statements are not in agreement with the accounting records and returns; or
- certain disclosures of trustees' remuneration specified by law are not made; or
- we have not received all the information and explanations we require for our audit; or
- the trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemptions in preparing the directors' report and from the requirement to prepare a strategic report.
**10**
## **Advice NI**
## **Company Limited by Guarantee**
## **Independent Auditor's Report to the Members of Advice NI** _**(continued)**_
## **Year ended 31 March 2025**
## **Responsibilities of trustees**
As explained more fully in the trustees' responsibilities statement set out on page 6, the trustees (who are also the directors for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
Our responsibility is to audit and express an opinion on the financial statements in accordance with applicable law and International Standards on Auditing (UK). Those standards require us to comply with the Financial Reporting Council's (FRC's) Ethical Standard for Auditors', in the circumstances set out in note 24 to the financial statements.
In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.
**11**
## **Advice NI**
## **Company Limited by Guarantee**
## **Independent Auditor's Report to the Members of Advice NI** _**(continued)**_
## **Year ended 31 March 2025**
## **Auditor's responsibilities for the audit of the financial statements**
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, we considered the following:
- the nature of the industry and sector, control environment and business performance including the design of the remuneration policies, key drivers for directors' remuneration, bonus levels and performance targets;
- results of our enquiries of management about their own identification and assessment of the risks of irregularities;
- any matters we identified having obtained and reviewed documentation of their policies and procedures relating to:
- identifying, evaluating and complying with laws and regulations and whether management were aware of any instances of non-compliance;
- detecting and responding to the risks of fraud and whether management have knowledge of any actual, suspected or alleged fraud;
- the internal controls established to mitigate risks of fraud or non-compliance with laws and regulations.
- the matters discussed among the audit engagement team including significant component audit teams and relevant internal specialists, including tax and valuations specialists regarding how and where fraud might occur in the financial statements and any potential indicators of fraud.
As a result of these procedures, we considered the opportunities and incentives that may exist within the organisation for fraud and identified the greatest potential for fraud. In common with all audits under ISAs (UK), we are also required to perform specific procedures to respond to the risk of management override.
We also obtained an understanding of the legal and regulatory frameworks in operation, focusing on provisions of those laws and regulations that had a direct effect on the determination of material amounts and disclosures in the financial statements. The key laws and regulations we considered in this context included ongoing compliance with the UK Companies Act and tax legislation.
In addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial statements but compliance with which may be fundamental for their ability to operate or to avoid a material penalty.
**12**
## **Advice NI**
## **Company Limited by Guarantee**
## **Independent Auditor's Report to the Members of Advice NI** _**(continued)**_
## **Year ended 31 March 2025**
As part of an audit in accordance with ISAs (UK), we exercise professional judgment and maintain professional scepticism throughout the audit. We also:
- Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
- Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the internal control.
- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the trustees.
- Conclude on the appropriateness of the trustees' use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the charity's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the charity to cease to continue as a going concern.
- Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.
**13**
## **Advice NI**
## **Company Limited by Guarantee**
## **Independent Auditor's Report to the Members of Advice NI** _**(continued)**_
## **Year ended 31 March 2025**
We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.
## **Use of our report**
This report is made solely to the charity's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charity's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's members as a body, for our audit work, for this report, or for the opinions we have formed.
Paul Dolan ACA (Senior Statutory Auditor)
For and on behalf of Finegan Gibson Ltd Chartered accountants & statutory auditor Causeway Tower 9 James Street South Belfast BT2 8DN
20 October 2025
**14**
## **Advice NI**
## **Company Limited by Guarantee**
## **Statement of Financial Activities (including income and expenditure account)**
## **Year ended 31 March 2025**
||||**2025**||2024|
|---|---|---|---|---|---|
|||Unrestricted|Restricted|||
|||funds|funds|**Total funds**|Total funds|
||**Note**|**£**|**£**|**£**|£|
|**Income and endowments**||||||
|Charitable activities|**5**|121,780|3,664,831|3,786,611|3,413,999|
|Other trading activities|**6**|63,856|–|63,856|67,284|
|Investment income|**7**|10,063|–|10,063|12,383|
|Other income|**8**|49,346|–|49,346|26,434|
|||`─────────`|`────────────`|`────────────`|`────────────`|
|**Total income**||245,045|3,664,831|3,909,876|3,520,100|
|||`═════════`|`════════════`|`════════════`|`════════════`|
|**Expenditure**||||||
|Expenditure on charitable activities|**9**|369,952|3,659,744|4,029,696|3,541,233|
|||`─────────`|`────────────`|`────────────`|`────────────`|
|**Total expenditure**||369,952|3,659,744|4,029,696|3,541,233|
|||`═════════`|`════════════`|`════════════`|`════════════`|
|||`─────────`|`────────────`|`────────────`|`────────────`|
|**Net expenditure**||(124,907)|5,087|(119,820)|(21,133)|
|||`═════════`|`════════════`|`════════════`|`════════════`|
|Transfers between funds||17,085|(17,085)|–|–|
|||`─────────`|`────────────`|`────────────`|`────────────`|
|**Net movement in funds**||(107,822)|(11,998)|(119,820)|(21,133)|
|**Reconciliation of funds**||||||
|Total funds brought forward||609,244|208,101|817,345|838,478|
|||`─────────`|`────────────`|`────────────`|`────────────`|
|**Total funds carried forward**||501,422|196,103|697,525|817,345|
|||`═════════`|`════════════`|`════════════`|`════════════`|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
**The notes on pages 18 to 28 form part of these financial statements.**
**15**
## **Advice NI**
## **Company Limited by Guarantee**
## **Statement of Financial Position**
## **31 March 2025**
|||**2025**|2024|
|---|---|---|---|
||**Note**|**£**|£|
|**Fixed assets**||||
|Tangible fixed assets|**14**|96,947|79,003|
|**Current assets**||||
|Debtors|**15**|573,995|446,667|
|Cash at bank and in hand||246,674|584,233|
|||`─────────`|`────────────`|
|||820,669|1,030,900|
|**Creditors: amounts falling due within one year**|**16**|220,091|292,558|
|||`─────────`|`────────────`|
|**Net current assets**||600,578|738,342|
|||`─────────`|`─────────`|
|**Total assets less current liabilities**||697,525|817,345|
|||`─────────`|`─────────`|
|**Net assets**||697,525|817,345|
|||`═════════`|`═════════`|
|**Funds of the charity**||||
|Restricted funds||196,102|208,101|
|Unrestricted funds||501,423|609,244|
|||`─────────`|`─────────`|
|**Total charity funds**|**18**|697,525
`═════════`|817,345
`═════════`|
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
These financial statements were approved by the board of trustees and authorised for issue on 20 October 2025, and are signed on behalf of the board by:
D Abrahams (Chairperson) Trustee
**The notes on pages 18 to 28 form part of these financial statements.**
**16**
## **Advice NI**
## **Company Limited by Guarantee**
## **Statement of Cash Flows**
## **Year ended 31 March 2025**
||**2025**|2024|
|---|---|---|
||**£**|£|
|**Cash flows from operating activities**|||
|Net expenditure|(119,820)|(21,133)|
|_Adjustments for:_|||
|Depreciation of tangible fixed assets|22,955|31,943|
|Other interest receivable and similar income|(10,063)|(12,383)|
|Interest payable and similar charges|1,045|940|
|Gains on disposal of tangible fixed assets|(12,500)|–|
|Accrued income|–|(219)|
|_Changes in:_|||
|Trade and other debtors|(127,328)|(209,356)|
|Trade and other creditors|(72,467)|(17,014)|
||`─────────`|`─────────`|
|Cash generated from operations|(318,178)|(227,222)|
|Interest paid|(1,045)|(940)|
|Interest received|10,063|12,383|
||`─────────`|`─────────`|
|Net cash used in operating activities|(309,160)|(215,779)|
||`═════════`|`═════════`|
|**Cash flows from investing activities**|||
|Purchase of tangible assets|(40,899)|(5,102)|
|Proceeds from sale of tangible assets|12,500|–|
||`─────────`|`─────────`|
|Net cash used in investing activities|(28,399)|(5,102)|
||`═════════`|`═════════`|
|**Net decrease in cash and cash equivalents**|(337,559)|(220,881)|
|**Cash and cash equivalents at beginning of year**|584,233|805,114|
||`─────────`|`─────────`|
|**Cash and cash equivalents at end of year**|246,674|584,233|
||`═════════`|`═════════`|
**The notes on pages 18 to 28 form part of these financial statements.**
**17**
## **Advice NI**
## **Company Limited by Guarantee**
## **Notes to the Financial Statements**
## **Year ended 31 March 2025**
## **1. General information**
The charity is a public benefit entity and a private company limited by guarantee, registered in Northern Ireland and a registered charity in Northern Ireland. The address of the registered office is First Floor, Block 3, Forestview, Purdy's Lane, Newtownbreda, Belfast, BT8 4AR, Northern Ireland.
## **2. Statement of compliance**
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Companies Act 2006.
## **3. Accounting policies**
## **Basis of preparation**
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
## **Going concern**
There are no material uncertainties about the charity's ability to continue.
## **Judgements and key sources of estimation uncertainty**
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
## **Fund accounting**
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
**18**
## **Advice NI**
## **Company Limited by Guarantee**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 31 March 2025**
## **3. Accounting policies** _**(continued)**_
## **Incoming resources**
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:
- income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
- legacy income is recognised when receipt is probable and entitlement is established.
- income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
- income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
## **Resources expended**
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:
- expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods.
- expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
- other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
## **Tangible assets**
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
**19**
## **Advice NI**
## **Company Limited by Guarantee**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 31 March 2025**
## **3. Accounting policies** _**(continued)**_
## **Tangible assets** _**(continued)**_
An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.
## **Depreciation**
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
|Short leasehold property|-|10% straight line|
|---|---|---|
|Fixtures and fittings|-|25% straight line|
|Motor vehicles|-|25% straight line|
|Equipment|-|33% straight line|
## **Impairment of fixed assets**
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.
For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.
## **Defined contribution plans**
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises.
**20**
## **Advice NI**
## **Company Limited by Guarantee**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 31 March 2025**
## **4. Limited by guarantee**
Advice NI is a company limited by guarantee and accordingly does not have a share capital.
Every member of the company undertakes to contribute such amount as may be required not exceeding £1 to the assets of the charitable company in the event of its being would up while he or she is a member, of within one year after he or she ceases to be a member.
## **5. Charitable activities**
||Unrestricted|Restricted|**Total Funds**|
|---|---|---|---|
||Funds|Funds|**2025**|
||£|£|**£**|
|Department for Communities|1,500|2,843,519|2,845,019|
|Insolvency Service|1,850|–|1,850|
|Portal Income|33,700|–|33,700|
|CFNI Carers Fund|–|–|–|
|Legal Education|–|56,000|56,000|
|Ofcom|2,425|–|2,425|
|Armagh City, Banbridge & Craigavon Borough||||
|Council|–|–|–|
|Feeding Britain|20,000|–|20,000|
|Power NI|–|–|–|
|Consumer Council NI|4,999|–|4,999|
|Big Lottery Income|–|15,188|15,188|
|Link Scheme|–|–|–|
|Lloyds|42,858|–|42,858|
|Ulster Garden Villages|–|18,667|18,667|
|EUSS|–|75,200|75,200|
|Trussell Trust|–|80,532|80,532|
|Begin Together|–|–|–|
|Forward South Belfast Roma Hub|14,448|–|14,448|
|HMRC|–|83,864|83,864|
|Victim and Survivors Service|–|39,171|39,171|
|Deloitte|–|–|–|
|Charities Trust|–|–|–|
|Living wage|–|20,000|20,000|
|SEC National Lottery Community Fund|–|308,221|308,221|
|DOE Living Wage NI|–|94,999|94,999|
|E Visa|–|29,470|29,470|
||`─────────`|`────────────`|`────────────`|
||121,780|3,664,831|3,786,611|
||`═════════`|`════════════`|`════════════`|
**21**
## **Advice NI**
## **Company Limited by Guarantee**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 31 March 2025**
## **5. Charitable activities** _**(continued)**_
|||Unrestricted|Restricted|Total Funds|
|---|---|---|---|---|
|||Funds|Funds|2024|
|||£|£|£|
|Department for Communities||3,000|2,621,401|2,624,401|
|Insolvency Service||900|–|900|
|Portal Income||47,200|–|47,200|
|CFNI Carers Fund||–|45,205|45,205|
|Legal Education||–|57,000|57,000|
|Ofcom||–|7,275|7,275|
|Armagh City, Banbridge & Craigavon Borough|||||
|Council||31,576|–|31,576|
|Feeding Britain||20,000|–|20,000|
|Power NI||9,800|–|9,800|
|Consumer Council NI||5,000|–|5,000|
|Big Lottery Income||–|50,188|50,188|
|Link Scheme||–|45,510|45,510|
|Lloyds||9,885|–|9,885|
|Ulster Garden Villages||–|13,333|13,333|
|EUSS||–|142,376|142,376|
|Trussell Trust||–|80,532|80,532|
|Begin Together||–|37,928|37,928|
|Forward South Belfast Roma Hub||14,448|–|14,448|
|HMRC||–|110,030|110,030|
|Victim and Survivors Service||–|37,967|37,967|
|Deloitte||–|3,445|3,445|
|Charities Trust||20,000|–|20,000|
|Living wage||–|–|–|
|SEC National Lottery Community Fund||–|–|–|
|DOE Living Wage NI||–|–|–|
|E Visa||–|–|–|
|||`─────────`|`────────────`|`────────────`|
|||161,809|3,252,190|3,413,999|
|||`═════════`|`════════════`|`════════════`|
|**Other trading activities**|||||
||Unrestricted|**Total Funds**|Unrestricted|Total Funds|
||Funds|**2025**|Funds|2024|
||£|**£**|£|£|
|Membership fees and insurance|15,473|15,473|15,450|15,450|
|Training income|48,383|48,383|51,580|51,580|
|Room hire|–|–|254|254|
||`────────`|`────────`|`────────`|`────────`|
||63,856|63,856|67,284|67,284|
||`════════`|`════════`|`════════`|`════════`|
|**Investment income**|||||
||Unrestricted|**Total Funds**|Unrestricted|Total Funds|
||Funds|**2025**|Funds|2024|
||£|**£**|£|£|
|Bank interest receivable|10,063|10,063|12,383|12,383|
||`════════`|`════════`|`════════`|`════════`|
## **6. Other trading activities**
## **7. Investment income**
**22**
## **Advice NI**
## **Company Limited by Guarantee**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 31 March 2025**
## **8. Other income**
||Unrestricted|**Total Funds**|Unrestricted|Total Funds|
|---|---|---|---|---|
||Funds|**2025**|Funds|2024|
||£|**£**|£|£|
|Gain on disposal of tangible fixed|||||
|assets held for charity's own use|12,500|12,500|–|–|
|Other income|36,846|36,846|26,434|26,434|
||`────────`|`────────`|`────────`|`────────`|
||49,346|49,346|26,434|26,434|
||`════════`|`════════`|`════════`|`════════`|
## **9. Expenditure on charitable activities by activity type**
||Activities||||
|---|---|---|---|---|
||undertaken||**Total funds**|Total fund|
||directly|Support costs|**2025**|2024|
||£|£|**£**|£|
|Advice service provider|3,955,089|
34,769|3,989,858|3,472,018|
|Governance costs|–|
39,838|39,838|69,215|
||`────────────`|
`────────`|`────────────`|`────────────`|
||3,955,089|
74,607|4,029,696|3,541,233|
||`════════════`|
`════════`|`════════════`|`════════════`|
## **10. Analysis of support costs**
||Analysis of|||
|---|---|---|---|
||support costs|**Total 2025**|Total 2024|
||£|**£**|£|
|Staff costs|34,769|34,769|42,627|
|Governance costs|39,838|39,838|69,215|
||`────────`|`────────`|`─────────`|
||74,607|74,607|111,842|
||`════════`|`════════`|`═════════`|
## **11. Net expenditure**
Net expenditure is stated after charging/(crediting):
|Net expenditure is stated after charging/(crediting):|||
|---|---|---|
||**2025**|2024|
||**£**|£|
|Depreciation of tangible fixed assets|22,955|31,943|
|Gains on disposal of tangible fixed assets|(12,500)|–|
|Fees payable for the audit of the financial statements|7,470|7,844|
||`════════`|`════════`|
**23**
## **Advice NI**
## **Company Limited by Guarantee**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 31 March 2025**
## **12. Staff costs**
The total staff costs and employee benefits for the reporting period are analysed as follows:
||**2025**|2024|
|---|---|---|
||**£**|£|
|Wages and salaries|2,215,596|1,848,482|
|Social security costs|211,748|178,073|
|Employer contributions to pension plans|229,452|202,715|
|Other employee benefits|8,748|–|
||`────────────`|`────────────`|
||2,665,544|2,229,270|
||`════════════`|`════════════`|
The average head count of employees during the year was 75 (2024: 65).
|The number of employees whose remuneration for the year fell within the following bands, were:|The number of employees whose remuneration for the year fell within the following bands, were:|The number of employees whose remuneration for the year fell within the following bands, were:|
|---|---|---|
||**2025**|2024|
||**No.**|No.|
|£70,000 to £79,999|–|1|
|£80,000 to £89,999|1|–|
||`────`|`────`|
||1|1|
||`════`|`════`|
## **Key Management Personnel**
Key management personnel include all persons that have authority and responsibility for planning, directing and controlling the activities of the charity. The total compensation paid to key management personnel for services provided to the charity was £519,528 (2024:£499,842).
## **13. Trustee remuneration and expenses**
The charity trustees were not paid or received any other benefits from employment with the Charity in the year (2024: Nil).
No charity trustee received payment for professional or other services supplies to the charity (2024: Nil).
One trustee was reimbursed travel expenses during the year totalling £86 (2024: £91).
**24**
## **Advice NI**
## **Company Limited by Guarantee**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 31 March 2025**
## **14. Tangible fixed assets**
||Short|||||
|---|---|---|---|---|---|
||leasehold|
Fixtures and|Motor|||
||property|
fittings|vehicles|Equipment|**Total**|
||£|£|£|£|**£**|
|**Cost**||||||
|At 1 April 2024|144,498|
132,634|31,464|254,085|562,681|
|Additions|–|
–|–|40,899|40,899|
|Disposals|–|
–|(31,464)|(67,288)|(98,752)|
||`─────────`|
`─────────`|`────────`|`─────────`|`─────────`|
|**At 31 March 2025**|144,498|
132,634|–|227,696|504,828|
||`═════════`|
`═════════`|`════════`|`═════════`|`═════════`|
|**Depreciation**||||||
|At 1 April 2024|72,250|
132,634|31,464|247,330|483,678|
|Charge for the year|14,450|
–|–|8,505|22,955|
|Disposals|–|
–|(31,464)|(67,288)|(98,752)|
||`─────────`|
`─────────`|`────────`|`─────────`|`─────────`|
|**At 31 March 2025**|86,700|
132,634|–|188,547|407,881|
||`═════════`|
`═════════`|`════════`|`═════════`|`═════════`|
|**Carrying amount**||||||
|**At 31 March 2025**|57,798|
–|–|39,149|96,947|
||`═════════`|
`═════════`|`════════`|`═════════`|`═════════`|
|At 31 March 2024|72,248|
–|–|6,755|79,003|
||`═════════`|
`═════════`|`════════`|`═════════`|`═════════`|
|**Debtors**||||||
|||||**2025**|2024|
|||||**£**|£|
|Trade debtors||||521,552|423,246|
|Prepayments and accrued income||||21,551|23,421|
|Other debtors||||30,892|–|
|||||`─────────`|`─────────`|
|||||573,995|446,667|
|||||`═════════`|`═════════`|
|**Creditors:** **amounts falling due within one**||**year**||||
|||||**2025**|2024|
|||||**£**|£|
|Trade creditors||||133,363|201,282|
|Accruals and deferred income||||7,844|7,844|
|Social security and other taxes||||52,186|46,105|
|Other creditors||||26,698|37,327|
|||||`─────────`|`─────────`|
|||||220,091|292,558|
|||||`═════════`|`═════════`|
## **15. Debtors**
## **16. Creditors: amounts falling due within one year**
## **17. Pensions and other post retirement benefits**
## **Defined contribution plans**
The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £229,452 (2024: £202,715).
**25**
## **Advice NI**
## **Company Limited by Guarantee**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 31 March 2025**
## **18. Analysis of charitable funds**
## **Unrestricted funds**
|**Unrestricted funds**||||||
|---|---|---|---|---|---|
||At||||**At 31**|
||1 April 2024|Income|Expenditure|Transfers|**March 2025**|
||£|£|£|£|£|
|General funds|481,372|245,045|(369,952)|17,086|373,551|
|Capital fund|127,872|–|–|–|127,872|
||`─────────`|`─────────`|`─────────`|`────────`|`─────────`|
||609,244|245,045|(369,952)|17,086|501,423|
||`═════════`|`═════════`|`═════════`|`════════`|`═════════`|
||At||||At 31|
||1 April 2023|Income|Expenditure|Transfers|March 2024|
||£|£|£|£|£|
|General funds|750,872|267,910|(327,006)|(210,404)|481,372|
|Capital fund|127,872|–|–|–|127,872|
||`─────────`|`─────────`|`─────────`|`─────────`|`─────────`|
||878,744|267,910|(327,006)|(210,404)|609,244|
||`═════════`|`═════════`|`═════════`|`═════════`|`═════════`|
|**Restricted funds**||||||
||At||||**At 31**|
||1 April 2024|Income|Expenditure|Transfers|**March 2025**|
||£|£|£|£|£|
|Department for||||||
|Communities|–|2,843,519|(2,882,086)|38,567|–|
|EUSS|–|75,200|(75,200)|–|–|
|Trussell Trust|–|80,532|(80,532)|–|–|
|HMRC|–|83,864|(122,434)|38,570|–|
|Victim and Survivors||||||
|Service|–|39,171|(39,171)|–|–|
|Begin Together|15,598|–|(12,853)|–|2,745|
|Community Foundation||||||
|NI|11,840|–|(14,071)|2,231|–|
|Legal Education||||||
|Foundation|47,583|56,000|(60,516)|(2,397)|40,670|
|Ofcom|26,524|–|(295)|(26,229)|–|
|Deloitte|3,208|–|–|(3,208)|–|
**26**
## **Advice NI**
## **Company Limited by Guarantee**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 31 March 2025**
## **18. Analysis of charitable funds** _**(continued)**_
|National Lottery||||||
|---|---|---|---|---|---|
|Dormant Accounts Fund|46,539|15,188|(19,024)|(23,772)|18,931|
|Link Scheme|43,476|–|(5,532)|(37,944)|–|
|Ulster Garden Villages|13,333|18,667|(32,631)|631|–|
|SEC Community Fund|–|308,221|(201,172)|(2,431)|104,618|
|E-Visa|–|29,470|(17,448)|(1,104)|10,918|
|Living Wage|–|114,999|(96,779)|–|18,220|
||`─────────`|`────────────`|`────────────`|`────────`|`─────────`|
||208,101|3,664,831|(3,659,744)|(17,086)|196,102|
||`═════════`|`════════════`|`════════════`|`════════`|`═════════`|
||At||||At 31|
||1 April 2023|Income|Expenditure|Transfers|March 2024|
||£|£|£|£|£|
|Department for||||||
|Communities|(105,357)|2,621,401|(2,677,607)|161,563|–|
|EUSS|–|142,376|(174,599)|32,223|–|
|Trussell Trust|–|80,532|(80,532)|–|–|
|HMRC|–|110,030|(125,823)|15,793|–|
|Victim and Survivors||||||
|Service|–|37,967|(38,792)|825|–|
|Begin Together|–|37,928|(22,330)|–|15,598|
|Community Foundation||||||
|NI|4,720|45,205|(38,085)|–|11,840|
|Legal Education||||||
|Foundation|22,977|57,000|(32,394)|–|47,583|
|Ofcom|37,394|7,275|(18,145)|–|26,524|
|Deloitte|–|3,445|(237)|–|3,208|
|National Lottery||||||
|Dormant Accounts Fund|–|50,188|(3,649)|–|46,539|
|Link Scheme|–|45,510|(2,034)|–|43,476|
|Ulster Garden Villages|–|13,333|–|–|13,333|
|SEC Community Fund|–|–|–|–|–|
|E-Visa|–|–|–|–|–|
|Living Wage|–|–|–|–|–|
||`─────────`|`────────────`|`────────────`|`─────────`|`─────────`|
||(40,266)
`═════════`|3,252,190
`════════════`|(3,214,227)
`════════════`|210,404
`═════════`|208,101
`═════════`|
The transfer out of restricted funds relates to the capital assets purchased with restricted funding which do not have a restriction over their ongoing use. Transfers out of funds Ofcom, Deloitte and Dormant Accounts Fund have been made to correct balance for expenditure that was recognised as unrestricted in a previous year. Transfers into restricted funds relate to overspends on projects being supported by unrestricted funds.
**27**
## **Advice NI**
## **Company Limited by Guarantee**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 31 March 2025**
## **19. Analysis of net assets between funds**
||Unrestricted|Restricted|**Total Funds**|
|---|---|---|---|
||Funds|Funds|**2025**|
||£|£|**£**|
|Tangible fixed assets|96,947|–|96,947|
|Current assets|442,952|377,717|820,669|
|Creditors less than 1 year|(38,476)|(181,615)|
(220,091)|
||`─────────`|`─────────`|`─────────`|
|**Net assets**|501,423|196,102|697,525|
||`═════════`|`═════════`|`═════════`|
||Unrestricted|Restricted|Total Funds|
||Funds|Funds|2024|
||£|£|£|
|Tangible fixed assets|79,003|–|79,003|
|Current assets|641,223|389,677|1,030,900|
|Creditors less than 1 year|(110,986)|(181,572)|
(292,558)|
||`─────────`|`─────────`|`────────────`|
|**Net assets**|609,240|208,105|817,345|
||`═════════`|`═════════`|`════════════`|
## **20. Taxation**
The Company is a registered charity, and as such is entitled to tax exemptions on income and profits in furtherance of the charity's primary objectives.
## **21. Analysis of changes in net debt**
||||||**At**|
|---|---|---|---|---|---|
||At|1|Apr 2024|Cash flows|**31 Mar 2025**|
||||£|£|**£**|
|Cash at bank and in hand|||584,233|(337,559)|
246,674|
||||`═════════`|`═════════`|`═════════`|
## **22. Contingencies**
A contingent liability exists to repay grants received should certain conditions not be fulfilled by the charity. In the opinion of the Trustees, the terms of the Letters of Offer have been, or will be, complied with and no liability is expected.
## **23. Related parties**
There were no other related party transactions incurred during the year (2024: nil).
## **24. Ethical standards**
In common with many other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.
**28**
**Company Limited by Guarantee**
**Year ended 31 March 2025**
## **Advice NI**
## **Management Information**
**The following pages do not form part of the financial statements.**
**29**
## **Advice NI**
## **Company Limited by Guarantee**
## **Detailed Statement of Financial Activities**
## **Year ended 31 March 2025**
||**2025**|2024|
|---|---|---|
||**£**|£|
|**Income and endowments**|||
|**Charitable activities**|||
|Department for Communities|2,845,019|2,624,401|
|Insolvency Service|1,850|900|
|Portal Income|33,700|47,200|
|CFNI Carers Fund|–|45,205|
|Legal Education|56,000|57,000|
|Ofcom|2,425|7,275|
|Armagh City, Banbridge & Craigavon Borough Council|–|31,576|
|Feeding Britain|20,000|20,000|
|Power NI|–|9,800|
|Consumer Council NI|4,999|5,000|
|Big Lottery Income|15,188|50,188|
|Link Scheme|–|45,510|
|Lloyds|42,858|9,885|
|Ulster Garden Villages|18,667|13,333|
|EUSS|75,200|142,376|
|Trussell Trust|80,532|80,532|
|Begin Together|–|37,928|
|Forward South Belfast Roma Hub|14,448|14,448|
|HMRC|83,864|110,030|
|Victim and Survivors Service|39,171|37,967|
|Deloitte|–|3,445|
|Charities Trust|–|20,000|
|Living wage|20,000|–|
|SEC National Lottery Community Fund|308,221|–|
|DOE Living Wage NI|94,999|–|
|E Visa|29,470|–|
||`────────────`|`────────────`|
||3,786,611|3,413,999|
||`────────────`|`────────────`|
|**Other trading activities**|||
|Membership fees and insurance|15,473|15,450|
|Training income|48,383|51,580|
|Room hire|–|254|
||`────────`|`────────`|
||63,856|67,284|
||`────────`|`────────`|
|**Investment income**|||
|Bank interest receivable|10,063|12,383|
||`────────`|`────────`|
|**Other income**|||
|Gain on disposal of tangible fixed assets held for charity's own use|12,500|–|
|Other income|36,846|26,434|
||`────────`|`────────`|
||49,346|26,434|
||`────────`|`────────`|
||`────────────`|`────────────`|
|**Total income**|3,909,876|3,520,100|
||`════════════`|`════════════`|
**30**
## **Advice NI**
## **Company Limited by Guarantee**
## **Notes to the Detailed Statement of Financial Activities**
## **Year ended 31 March 2025**
||**2025**|2024|
|---|---|---|
||**£**|£|
|**Expenditure on charitable activities**|||
|**Advice service provider**|||
|**_Activities undertaken directly_**|||
|Wages and salaries|2,171,825|1,798,182|
|Employer's NIC|208,750|174,472|
|Pension costs|225,586|197,308|
|Other employee benefits|8,748|–|
|Rent & service charges|111,676|106,916|
|Light & heat|10,533|10,710|
|Repairs & maintenance|5,040|3,696|
|Insurance|15,866|14,310|
|Travel costs|18,001|10,501|
|Telephone|68,950|62,528|
|Printing, postage & stationery|12,886|12,439|
|Depreciation|22,955|31,943|
|Members training|28,669|39,985|
|Publications and subscriptions|13,802|15,937|
|Staff recruitment and training|27,178|24,089|
|Computer and website development costs|163,701|109,219|
|Conference costs|8,941|6,236|
|Publicity and literature|53,080|90,789|
|Project payments - Money & Debt salaries/EUSS experts|719,863|716,949|
|Bad debt|–|725|
|Members other costs|613|1,681|
|Employee Benefits & Wellbeing|17,587|9,895|
|Miscellaneous Expenses|(222)|1,712|
|Grant repayment|–|(10,831)|
|SEC Partner payments|41,061|–|
||`────────────`|`────────────`|
||3,955,089|3,429,391|
||`────────────`|`────────────`|
|**_Support costs_**|||
|Wages & salaries|30,628|37,007|
|Employer's NIC|1,589|2,167|
|Pension costs|2,552|3,453|
||`────────`|`────────`|
||34,769|42,627|
||`────────`|`────────`|
|**Governance costs**|||
|Wages and salaries|13,143|13,293|
|Employer's NIC|1,409|1,434|
|Pension costs|1,314|1,954|
|Audit fees|7,470|7,844|
|Legal and other professional fees|15,457|43,750|
|Bank charges and interest|1,045|940|
||`────────`|`────────`|
||39,838|69,215|
||`────────`|`────────`|
||`────────────`|`────────────`|
|**Expenditure on charitable activities**|4,029,696|3,541,233|
||`────────────`|`────────────`|
|**Net expenditure**|(119,820)|(21,133)|
||`════════════`|`════════════`|
||`════════════`|`════════════`|
**31**