FLYNN & COMPANY zeThTeen Annual Re rt and Audited Financial Statements For the Financial Year Ended 31 March 2024
Ch2rAty Number: NIC 100211 Zero-&Teen AnDu21 Re ort and Audited Finan¢ial Statements For the Financial Year Ended 31 M2rth 2024 Contents P Tnlstees and Other Inforniation Trnstees. Report 45 ststement of Trustees, Responsibilities IndependentAuditor's Report ststement of Financial Activities 10 Balance Sbeet 11 Notes to Financial Ststements 12-16 Supplementary Inforniation relating to the Financial Statements 17-18
Charlty Number: MC 100211 Zero&Teen TrustW 2nd other IDforniation Trustees Jill Neill Sinead Moffow Grainne M¢Conville Michelle Mccrink Ann M¢K¢rnan Annette May Mandy Rodgers Sarah Ruddy Charity Number in Northerll'Ireland NIC 100211 Principal Address Moylinn House 2l Legahory Centre Brownlow Craigavon Co Arniagh BT65 5BE Auditors Flynn & Company Accountants Limitsd Chartered Accountants & Registered Auditors 28 Carleton Street Portadown Co Amagh BT62 3EP Bankers Co-operative Bank Po Box 250 Delf House Southway Skelmerdale WN8 6WT Solicitors P Mcmahon Solicitor 74 Edward Street Lurgan Co Arn]agh BT66 6DB
Charity Number: NIC 1002U Zero-8-Teen Trustees, Re ort For the Fillancial Year Ended 31 March 2024 The trustees present their Trustees, Report and the audited financial statejnents for the financial year ended 31 March 2024. The financial statements are prepared in accordance with the Charities (Protection and Social Investment) Act 2016, FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland" and Accounting and Reporting by Charlties: Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). The Trnstees Report contsins the inforniation required to be provided in the TTUStees' Annual Report under the Statement of Recommendation Practice (SORP) guidelines. The ISte¢S ofthe charity are also charity trustses for the purpose of charity law and under the charity's constitution are known as members of the board of In thi5 report the tnistees ofZero-8-Teen present summary of its purpose, governancfy activities, achievements and fmances for the financial year ended 31 March 2024. The charity is a registered charity and hence the report and results are presented in a fomi whÉch complies with the requirements of the Charities Act (Northern Ireland) 2008. The Charity (Accounts and Reports) Regulations (Northern IrelaDd) 2015 and the Charities SORP (FRS 102). The persons who served the charity as TnteeS duringthe year were as follows: Jill Neill Sinead MoErow Grdinne Mcconville Michelle Mccrink Ann McKernan Annette lthy Mandy Rodgers Sarah Ruddy Review of Activities, Aehievements and Perforniance Sin¢¢ its conception. Zero-8-Te¢n has made a significant contribution to improving the lives of children and young people. This is evidenced through projects and services that were established on a small scal¢. However, with experience and learning. monitoring and evaIuation processes, we have fvrther developed many'areas of our work Finanei21 Review The results for the financial year are set out on page 10 and additional notes are provided showing income and expenditure in ater detail. Results and Dividends The charity has reported a surplus of income over expenditure for the year of £4.408 (2023: £36.575). At the end of the financial year the charity has assets of £316,316 (2023: £305,028) and liabilities of £20,428 (2023.. £13,548). The net assets of the charity have increased by £4.408 to £295,888 (2023.. £29I.480).
Charity Number NIC 100211 Zcr8-Teell Trnstees, Re ort For the Financial Year Ended 31 March 2024 Trustees, Report Colled... Compliance with Sector-wide Legislation and Standards Tke charity engages pro-actively with legislation, standards and codes which are developed for the sector and subscribes to and is compliant with the following: The Charities SORP (FRS 102) Approved by the Board of Trustees on 25 Noveniber 2025 and signed on its behalf by:
Charity Number: NIC 100211 Zero-&Teen Statsmellt of Trustees. Res OJL8ibilities For the FAnanci21 Year Ended 31 March 2024 The trustees are responsible for preparing the financial statements in accordance with applicabl¢ law and regulations. The law applicable to charities in Northern Ireland requires the trusteets to prepare fman¢ial ststsments for each fmancial year which gives a true and fair view ofthe assets liabilities and fllwicial positlon of the eharity as at the finanoial year end date and of the surplus or deficit of the oharity and otherwise comply with the Charities Act (Northern Ireland) 2008. In preparing fmancial statements, the trustees are require to: Select suitable accounting policies and apply them consistently. Observe the method5 and principles in the Charities SORP: Make judtrements and estimates that are reasonable and prudent State whether the financial statements have been prepared in accordance with the relevant financial reporting framework, identify those standard4 and note the effect and the reasons for any matsrial departure from those standards; and Prepare the financial statements on the going concern basis unles5 It is inappropriate to presume that the charity will continue in operation. The trustees confirni they have complied with the above requirements in preparing the financial statements. The trustees are responsible for keeping adequats a¢counting 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 Charities Act (Northern Ireland) 2008. They are also responsible for safeguarding the assets of the ¢harity and hence for taking responsible steps for the prevention and detection of fraud and other irregularities. Approved by the Board of Trustses on 2> November 2024 aDd signed on its behalf br. ITellI Trustee
Charity Number: IYIC 100211 Zero-8-Teen Inde endent Auditor's Re ort To the Menibers of Zero-&Teen Report on the audit of the Financial Statements Opijjion We have audited the charity financiat statements of Zero-8-Teen fthe chariw) for the financial ye2r ended 31 March 2024 which comprise the Statements of Financial Activitie4 the Balance Sheet and notes to the financial statements including the summory of significant accounting policies set out in note 2. The finala1 reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Stsndard4 including FRS 102'The Fmyancial Reporting Standard applicable in the tJK and Republic of Ireland" andAccounting and Reporting by Charities Statement of Recommended Practice applicable to chartties pteparing their accounts in accordance with FRS 102. In our Opinio when reporting in accordance with fair presentation framework the financial statsments: give a true and fair view of the state of the Charity's affairs as at 31 March 2024. and of its surplus for the financial yearthen end. have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and have been prepared in accordance with the requirements of the Charities Act (Northern Ireland) 2008. Basis for opinion We conduct our audit in accordance with Internation Standards on Auditing (UK) USAS (UK)) and applicable law. Our responsibilities under those standards are further described in theAuditor's responsibilities for the audit of the f}Cial statements section ofthe reporL We ere independent of the charity in accordance with ethica] requirements that relevant to our audit of the financial statements in the UK. including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in a¢cordance with these requirements. We believe that the audit evidence we have obtsined is sufficient and appropriate to provide a ba515 for our opinion. Conclusions relating to going concern We have nothing to report in respect to the following matters in relation to which ISA'S (UK) Tequire us to report to you where. the trustees, use of the going concern basis of accounting in the preparation of the financtal statements is not appropriaK or the trustees, have not disclosed in he fiDancial statements any identified material uncertainties that may cost significant doubt about the charity's ability to continue to adopt the going concern basis of accounting for a period of at least 12 months from the date when the fancIal statements are authorised for issue. Other knforniation The other infoTmation comprises the information included in the annual report other than the financial statetnents and our Auditor's Report thereon. The trust¢es are responsible for the other inforniation contsined within the annual report. Our opinion on the fmancial statements does not cover the other infonnation and. except to the extent otherwise explicitly stated in our repo¢ we do not express any fonn of assurance conclusion thereon. Our responsibility is to read the other infonnation and, in doing so, consider whether the other information is materially inconsistent with the fInancial statements or our knowledge obtained in the course of the audiL or otherwise appears to be materia]ty misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to deterniine whether this trives rise to a material misstatement in the fmanclal statement themselves.
CharÉty Number NIC 100211 zerTeen Inde endentAuditoVs Re ort To the Members of Zero&Teen Inde endeDtAudhor's Re ort Cont'd If based on the work we have perfornied, we conclude that tlwe is a materia] misstatement of this other infomation. we are required to report that fact. We have nothing to report in this regard. atters on which we are required to report by exception In light of our l<nowledge and understanding of the charity and its enviroDment obtained in the course of the audiL we have not identified material misstatements in the Trustees, Repo We have nothing to report IEL respect ofthe following matter where Charities (Accounts and Reports) Regulations (Northern Ireland) 2015 requires us to report to you if. in our opinion: adequate accounting records have not been kep¢ Ot the financial statements are not in agreement with the accounting records and returns: or certain disclosures of trustees. renumeration specified by law are not made. or the trustee5 were not entitled to prepare th¢ financial statements in accordance with the small companies regiine and takeadvantsge of the small companies, exemption in preparing the Trustees. Annual ReporL Responsibilities of trustees for the financi21 statements As explained more fully in the Statement of Trustees, responsibilities set out on page 6, the trustees ar¢ responsible for the preparation of the fmancial statements and for being satisfied that they give a true and fair view, and for such internal control as they deterniine is necessary to enable the preparation of financial statements tbat are free from material misstatemeDI whether due to fraud or error. In preparing the financial statements, the trnstees are responsible for assessing the charity's ability to continue as a going ncern, disclosin& as appli¢abl4 matters related to going concern and usinq the going concern basis of accounting unless management either intends to liquidats the charity or to ¢¢ase operations, or has no realistic alternative but to do so. Auditor's responsibilities for the audit of fjnallcial statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from materAal misstatements, whether due to fraud or error, and to issu¢ an Audttor's Report that includes our opinion. ReasonabIe assurance is a high level of assurance bu( is not a guarantee that an audit conducted in accordan with ISAS (UK) will always detect a material misstatement when it exists. Misststements can arise from fraud or emir and are considered matsrial 1£ individually or in the aggregat4 they could Teasonably be expethd to influence the economic decisions of users tsken on the basis of these financial statelnents. Irregulariti4 including frau(L are instances of non-compliance with laws and regulations. We design procedures in line wllth our reswnsibilities, oudined above, to detect material misstatsments ID respect of irregularities, including fraud. The extent of which our procedures are capable of detecting irregularities. including fraud is detai]ed below. Further inforniation regarding the seope of our responsibilities &$ auditor As part of an audit in accordance with ISAS (UK). we exercise professional judtrement and maintain professional scepticism throughout the audit. We also: IdentÉfy and assess the risks of material misstatement of financial stateEnents, whether due to fraud or error, desi and perforni audit procedures Tesponsive to those risks, and obtiin audit evidence that is sufficient and is higher than for one resulting from error, as fraud may involve collusion, forgery, intsntional omissions, Misrepresentation 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 charity's internal control.
Charity Number: NIC 100211 ZenF8-Teen Inde endent Allditor's Re ort To the Members of Zero-8-Teen Inde elldentAuditor's Re ort Coned Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimatss and related disclosures made by tTUSt¢es. Conclude on the appropriateness of the trustees. use of the going concern basis of a¢untIng 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 exist4 we are required to drnw attention to ourAuditor's Report to the related disclosures in the financial statements or. if such disclosures are inadequat4 to modify our opinion. Our conclusions are based on the audit evidence obtsined up to the date of the Auditor's ReporL However, future events or Conditions may cause the charity to cease to continue as a going concern. Evaluate the overall presentstion. structure and content of the financial statements, including the disclosures. and whether the financial statements represent the undertying traDsactions and events in a mann¢r that achieves fair presentation. We communicats with those charged with governan regardin& among other matters, the planned scope and timing of the audit and significant audit fllldings, including any significant deficiencies in internal control tbat we identify during our audiL The puryose of our audit work and to whom we owe our responsibilitie5 This report is made solely to the charllty's member% as a body, in accordance with part 4 of the Charities Arxounts and Reports Regulations (Northern Ireland) 2015. Our audit work has been undertaken so that we ight state to the charity's members those matters we are required to state to them in an auditor's report and for no other purpos¢. To the fullest extent perniitted by law, we do not a¢¢ept or assume responsibility to anyone other than tbe charity and th¢ charity's members as a body, for our audit worL for this repor¢ or for the opinions we have fonned. Fly Company Accountants Limited Chartered Accountants and Registered Auditor 28 Carleton Street Portadown Co Annagh BT62 3EP 25 November 2024
Cbarity Number: IYIC 100211 zer(Teell Statement of Finallcial A¢tiVAties For tbe Finaneial Year Ended 31 March 2024 Unrestricted Restricted Funds Funds 2024 2024 Unrestricted Restricted Funds Funds 2023 2023 Total Total Notes Incomin Resources Activities for generating funds Other Income 3.1 348,193 177.604 525,797 315,849 186.582 502,431 32 Total incoming resources 348,193 177,604 525,797 315,849 186.582 502,431 Resources E Charitable activities 4.1 (337.115) {184,274) (521,389) (282,926) (182930) (465.856) 36.575 Net illcomingloutgoing resources before transfers Gross transfers between funds 11.078 (6,670) 4,408 31923 3,652 Net movenient in funds for the financial year 11,078 (6.670) 4,408 32,923 3,652 36.575 Reconciliation of hnds Balances brought forward at 13 l April 2023 253.245 38.235 291,480 220.322 34,583 254.905 Balances Carried forward At 31 March 2024 £264J23 £31.565 £295,888 £253,245 £38.235 £291.480 The Statement of Financial Activities includes all gains and losses recognised in the fInancial year. All income and expenditur¢ relats to continuing aotivxties. io
Cbarity Iyumber: NIC 100211 Zero-&Teen Balance Sheet as at 31 March 2024 2024 2023 Notes Fixed Assets Tangible Assets 29.332 31,242 CurrentAssets Debtors Cash at bank and in hand 17,578 269,406 20,189 253,597 286,984 273,786 Creditors: Amounts falling due Ivithin olle year 10 (20.428) (13,548) Net CurreDtAssets 266,556 260,238 Totsl Assets less Current Liabilities £295,888 £291,480 Funds General Fund (unrestricted) Restricted Trust Funds 264,323 31,565 253.245 38.235 Total Funds 13 £295,888 £291,480 Approved by the Board of Trustees and authorised for issue on 25 November 2024 and signed by: Trustee 11
Cbarity Number: NIC 100211 Zero-8-Teen Not to the Finaneial Statements For the Fmaneial Year Ended 31 March 2024 GENERAL INFORMATION Zero-8-Teen is a charity estsblished in Northern Ireland The registered offi¢e of the charity is Moylinn Hous4 21 Legabory Centr4 Brownlow. Ctaigavon, Co Armagh. BT65 5B& Northem Ireland which is also the priucipal place of business of the Charity. The fmancial statements have been presented in Pound Sterling (£) which is also the filljcttonal cUncY of the charity. The following accounting poli¢ies have been applied consistently in deaIing with items which are considered atla1 in relation to.the charity's financial ststements. Basis of preparatioD The financial ststen]ents have been prepared on the going concern basis ullderthe historical cost convention. Th¢ financial statements have been prepared in CordanCe with the Charities Act (Northern Ireland) 2008 and the Charities SORP (FRS 102). ststement of eomplianee The financial ststements of the charity for the financial year ended 31 March 2023 have been prepared on the going concern basis and in accordance with the Statement of Recommended Practice (SORP)"Ac¢ounting and Reporting ty Charities preparing their accounts in accordance with the Financial Reporti Standard applicable in the UK and Republi¢ of Ireland FRSIO2" Incoming Resourc Entidement to lewo ies is considered establishcd when the charity has beeft notified of a distribution to be made by the executots. In¢ome received in advance of due perfonnance under a contrdct is accountrd for as deferro income until earne(t Grants for activities are recognised as income when the related conditions for legal entitlement have been meL AIL other income is accounted for on an a¢1$ basis. Resources Expended All r¢sources expended are accounted for on an ac¢nwls bast& Charitsble activities include costs of services 8nd gmL support costs and depreciation on related assets. Costs ofgenerating funds similarly include fvndraising activities. Non-staff costs not attributed to one category are ajlocatsd or apportioned pro-rats to the staffing of the relevant servic& Financ4 HK IT and administrative staff costs are directly alt[kable to individual activiti&s by objective. Governance costs are those associated with constitutional and statutory requirements. Tangible red assets 2nd depreeiation TallbIe fixed assets are statsd at cost or at valuation. le55 accumulafrd depreciation. The charge to depreciation is calculafrd to wrllte off the orioinal cost or valuation oftangible fixed assety less their estimated resÈdual value. over their expected useful live5 es follows: Play Equipment Fixtures & Fittings Kitchen & Office Equipment 200/0 Reducing Balance 2/0 Reducing Balance 20¥0 Reducino Balanr Debtors Debtors are recognised at the settlement amount due. Prepayments are valued at the amount prepai(L ]n¢ome recognised by the charity from government agencies and other co-funders, but not yet received at the year is Included in the debtors. Casb at bank and in hand Cash atballk and in hana comprises cash on deposifat bank requiring less than 3 months, notice of withdrawal. Taxation No current or deferred taxation arises as the charity has been grantsd charttable exemption. 12
Charity Number NIC 100211 Notes to the Financial Statements For the Finanelal Year Ended 31 Mareh 2024 OTHER IN OME 3.1 Other Tradillg Activities Unrestrfct Funds Restrieted Funds 2024 2023 Incoming resources from cbaritable activitie5 Voluntary income 347.801 392 177.604 525.405 392 501183 248 348.193 177,604 525.797 501431 32 Other Income unrleted Funds Restricted FuDds 2024 2023 Other income EXPENDITURE 4.1 CharitableActivities Direct Costs Other Costs Support Costs 2024 2023 Charitable activities 431259 82,011 513.270 457,187 SUPPORT COSTS Charltable Activities 2024 2023 Resources and suppli¢s Rent Insurance Training Premises expenses Office expenses Travel Le(yal and professional Audit and accountsncy Bank fees GeneraI 10.414 42,115 4,503 1.921 3,842 9,088 1,566 4.227 3,300 822 213 10,414 42,115 4.503 1,921 3.842 9,088 1,566 4,227 3.300 822 213 7,582 38,840 4,566 1.870 1,995 7.683 1.565 4,398 3,080 928 654 ,oii 2,011 73.161 LYET INCOMING RESOURCES Net Incoming Resouree5 And stated after charging 2024 2023 Depreciation of tsngible assets 8.119 8.669
CharityNumber: NIC 100211 Zers-Tten Note5 to the Financial Statements For the Financial Year Ended 31 March 2024 EMPLOYEES AND REMUNERATION Number of employees The average number of petsons employed (including executive trustees) during the financial year was as follows: 2024 2023 Employees 32 29 The staff costs COmPTiSe: 2024 2023 Wages and salaries Pension costs 409.988 10.589 370.633 9,806 420.577 380.439 TANGIBLE FIXED A SETS Play Equipment Fixthres & Kitchen & Fittings Offe Equipment Tolal Cost At l April 2023 Additions in y 71.006 5.920 15,019 37.040 123.065 289 6209 At 31 March 20?4 76.926 15,019 37J?9 129274 Depreeiation At l April 2023 Charge for the financial year 46.914 6,689 14.520 loo 30,389 l.330 91.823 8.119 At 31 March 2024 53.603 14,620 31.719 99.942 Net book value At 31 March 2024 £23.323 £399 £5.610 £29,332 At 31 March 21y23 £24,092 £499 £6,651 £31.242 DEBTORS 2024 2023 Trade debtor5 Other debtor 17.578 14.695 5.494 £17578 £20,189 14
Charity Number. NIC 100211 zer8-Teell Not to the Firtancial Statemen For the FiDan¢ial Year Ended 31 March 2024 10. CREDoRs Amounts falling due within one year Taxation and social swity costs (Note I l) ACen and dcfcTred income 2024 2(123 12,128 8,300 4,748 8,800 £20,428 £13,548 ION AND SOCIAL SECURITY Creditors PAYEINIC 2024 21n3 £12.128 £4,748 12. RESERVLS 2024 21123 At l Apnl 2023 Surplus for fllthncial year 291.480 254,905 4.408 36.575 At31 March 2024 £295.888 £291,480 13. FUNDS 13.1 RECONCILIATION OF MOVEMENT IN FUNDS Unrestricted Funds Restri¢ted Funds Total Funds At 31 March 2022 Movement duri0 fmancial year 220.322 32.923 34,583 254,905 3.652 36,575 At 31 March 2023 Movement duTing fjnancial year 253245 11.078 38235 291,480 (6.670) 10,097 At 31 March 2024 £264J23 £31J65 £295.888 132 ANALYSIS OF MOVEMENT ON FUNDS Balanee l Aprfil 2023 Transfers Balanee Between 31 March Funds 2024 Income Expenditure Unrestricted Unrestricted Restricted Funds Restricted 253,245 348.193 (337,115) 264,323 38.235 177,604 (184274) 31,565 Total funds r291,480 £525,797 £(521,389) £- £295,888 15
Cbarity Iyumber. hlIC 100211 Zero-8-Teen Notes to the Finaneial Statements or the Thianelal Year Ended 31 March 2024 13.3 ANALYSIS OF NET ASSETS BY FUND Fixed Assets Current Assets Current Liabilities Restricted trust ftmds 31.565 31,565 Unrestiicted trust funds 29J32 255.419 (20,428) 264,323 £29332 £286,984 £(20.428) £295,888 14. POST-BALANCE SHEET EVENTS There have been no significant events effecting the Charity since the finan¢ial year end. 16
Charity Number: NIC 100211 Z¢ro4-Teen lementa Infortnation Relatin to the Financial Statements For the FinaDd21 Year Ended 31 Mareh 2024 covered b the re ort of the Allditors 17
Charity Number: MC 1002ll 8-Teell lements Informatioll eratin ststemettt Forthe FiDancial Yar End 31 Mareh 2024 2024 2023 Illcome Childrar¢ fees Southern Health Tht- In Kind Fundrdising Admin SH & S- S¢Thi¢e Level Agreement Pathway Fund One off Funders Early Yeats EYDF SH & scr- Splasb Sure Start SH & scr- Contact Centre Bright Start Bright Start (Disability Holiday) Apprenti¢eship FiThg Donations LBC Jubijee Parties GrantAid 334.970 26.405 392 11,511 32.789 30,000 309.029 26.405. 3J43 34.549 30,000 1.109 600 45.514 29,985 12Jll 45,496 31592 11152 1288 3.700 500 400 1.620 . 1320 525,797 501431 Gross surplus 521797 502A31 Expellses Wages and salaries Pension costs Staff training Access NI Parties and outmgs Provisions R¢nt tnsurance Uniforn]s Affiliation fees Repairs and maintenance Postsg¢. stationery and advertising Computer & software Telephone Travelling and ¢ntertaimnent Legal and professional Audit and ac¢ountancy Bank ¢harges Bad debt General expenses Charitsble donations & gifts Depreciation 409.988 10.589 1.921 9.486_ 1287 7.828 41115 4.503 1.299 421 3,842 1.686 4.726 2,676 1566 3,806 3,300 822 455 213 741 8,119 370.633 9.806 1.870 172 1.151 6.409 38.840 4.566 970 1.995 1.517 3270 1896 1.565 3,428 3,080 9?8 3,385 654 30 8.669 521J89 465.856 Net Surplvs for the year £4,408 £36,575 18