COMPANY REGISTRATION NUMBER: N1028244
CHARITY REGISTRATION NUMBER: NIC100218
Strabane & District Caring Services
Company Limited by Guarantee
Financial Statements
31 March 2023
AF
RE
Chartered accountants & statutory auditor
50 Campsie Road
Omagh
Co Tyrone
BT79 OAG

Strabane & District Caring Services
Company Limlled by Guarantee
Financial Statements
Year ended 31 March 2023
Page
Trustees, annual report (incorporating the director's report)
Independent auditor's report to the members
Statement ol financial activities (including income and
expenditure account)
Statement of financial position
Notes to the financial statements
10
15
16
17
The followlng pages do not form pari of the flnancial statements
Detailed statement of financial activities
30
Notes to the detailed statement of financial activities
33

Strabane & District Caring Services
Company Limlted by Guarantee
Trustees, Annual Report (Incorporating the Dlrector's Report)
Year ended 31 March 2023
The trustees, who are also the direclors for Ihe purposes of company law, presenl Ihelr report and th8
flnancial statemen15 of the charity for the year ended 31 March 2023.
Reference and admlnlstratlve detall3
Reglstered charlty name
Strabane & DSslricl Caring Servic8s
Charlty reglstratlon number
NIC100218
Company reglstratlon number N1028244
Prlnclpal offlc• and reglstered 32 - 38 Bridge Street
off Ic•
Slrabane
Co Tyrone
BT82 9AE
The trustees
Mr J McGinley
Mr P Wallace
Mr R McDald
Mrs G Curran
Mr H Crowe
Mrs C Farr811
Mrs J Timoney
(Appointed 22 November 20221
Company secrelary
Howard Crowe
Audltor
SP M¢Caff rey & Co
Chartered accountants & statutory auditor
50 Campsie Road
Omagh
Co Tyrone
BT79 OAG
Bankers
Allied Irish Bank
Meadowbank
Strand Road
Derry
Co Derry
BT48 7TN
Sollcltors
Barry Brady
2 Ghurch Street
Strabane
Co Tyrone
BT82 8BS

Strabane & District Caring Services
Company Limlled by Guarantee
Trusiees, Annual Report (Incorporating the Director's Report) (contIn￿d)
Year ended 31 March 2023
Structure, governance and management
Governlng document
Slrabane and District Caring Services is a company limited by guarantee (Regislralion Number
N10282441. The company is governed by its Memorandum ol Articles ol Association. In Ihe event ol the
company being wound up, liability is limited 10 £1 per member. The company is recognised as a charity
by HMRC {ref X01399-921 and by the Charilles Commlssion lor Northern Ireland (ref NIC1002181.
Prlnclpal actlvlty
The principal activity of the Company is that ol promoting a charitable communlly development
organisalion to provide for the benefit ol the inhabilanls ol Northern Ireland wllhoul distinction ol age,
sex, race, rollgious or other opinion by associallng the slalulory authorllies, voluntary organisations and
inhabilanls in a common eltorl lo provide Domicillary Care and Day Care services and, other carer
support services whlch enable people lo remain within their community and to lullil a role as an an
active citizen, to relieve poverty and slckness, advance education, and provide facllities in the interests
of social welfare lor the protection ol health and recreatlon, wllh the object of Improvlng the conditions
of life lor the sald inhabilanls.
The Company also alms to enhance job creation by providing Iralning and employment opportunities
tor the inhabitants of the Company 's catchment area. The Company w511 avail ol any funding
opportunities that arlse lo achieve these objectives
Governance
The governance functlon ol Strabane District Carlng Services is fulfilled through a 6 person Board ol
Directors. The Directors are charged with overall responsibility lor the Company. The Board members
glve their lime voluntarily and recelve no remunerallon from the Charity. Any benellls which obtained
are incid8nlal. One ol the Board members is a salaried omployee ol the Charity. The Board ol Irusiees
of Slrabane District Caring Services are responsible for the overall legal and financial management of
the community. The Board meets règularly (usually once a monthl. Due lo the nature ol much ol the
charily's work inevitably locuses upon older people, unemployed and families. The Managemenl
Committee seeks lo ensure that these groups are appropriately reflected through the diversity of the
trusl&e body. The current members of the Board have a strong mix ol skills including professionals
from the Health Gare professions, Service Users, business people, civil servants and a retired
accounlanl. Directors are appointed in accordance wllh h1￿her skill base and what helshe can bring lo
the organisalion.
The work of implementing most ol Ihelr policies is carried out by the Manager, to which the Board has
delegated responsibility.
We employ stall which are necessary io further Ihe Company's purpose. Stall receive a private benefit
in the form ol payment in wages. This is justified as il is necessary and incldenlal in advancing the
charlly's purpose.

Strabane & District Caring Services
Company Llmited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (conllnued)
Year ended 31 March 2023
Structure, governance and management (contlnu•d)
Tralnlng of Board Members
A rèview ol Dlreclors, training needs Is carried oul annually and training arrang8d as Idenlilied. All new
members lo the Board undèrtakés Induction to the Company where training is provided in Company
purpose and ethos, Dlrectors responsibilities and Good Governance. Financial Management,
R8cruitment & Selècllon, Fair Employment and Equal Opportunity, Equality Legislation, Employment
Law,H&PSSS INI) Order minimum standards in Domiciliary Care, Health & Satety Regulation and
Quallly Improvement Authorlly IRQIAI. Individual trainlng is provided lo Directors who are adopting a
speclfic responsibilily wllhin the Company.

Strabane & District Caring Services
Company Limited by Guarantee
Trustees, Annual Report {Incorporating the Director's Report) (conllnuedj
Year ended 31 March 2023
Slructurei governance and management (Gontlnued)
Statement of rlsks
The Management Commille8 has conducted a review of the major risks to which the charily IS
exposed.
A r￿sk reglster has been establlshed and is updated at least annually. Wh8re appropriate, systems or
procedures have been established lo mitigate the risks the charity laces. Significant external risks lo
funding have led to the development ol a slralegic plan whlch will allow lor the diversification ol funding
and a cllvities - hence the reserves policy.
Internal control risks are minimis8d by the Implementatlon ot procedur8s for aulhorlsation of all
transactions and projects. Procedures are in place to ensure compliance with health and safely ot
staff. volunteers, cllents and vlsltors to the cenlre.
The Directors acknowledged thal SDCS has acqulred immense knowledge, and experSence in meeting
the challenges ol demand, complexity, resource limitations, flnancial pressures, quality assurance
regulation, while promoting best praclise.
It was also considered that the Campany management 18am has the abillly to continue lo provide
Community led projects and has in place systems ol work lo sel and achieve goals and targels,
monitor, assess and review performance and act on Ilndlngs to continually improve servlce quality and
performance In the best interest of its beneficiaries and slakeholders.
Strabane & Districl Carlng Services retains reglstration with the Regulatlon & Quality Improvement
Authority IRQIAI and with Access N I for Ihe purpose of oblalnlng enhanced disclosures.
SDCS complSes with all current employment and equality legislation includlng 1974 Health & Safety al
Work Act and anli-discrimination legislation as enacted In Northern Ireland and takes all reasonable
steps to secure the observance ol this condition by all ils stall or agenls employed in the performance
of hislher duties.
The Company has a strong communlly ethos accompanied with sound businoss acumen and Ss
commilled lo provlding best value and highest professional standards in all we do.

Strabane & District Carlng Services
Company Llmited by Guarantee
Trustees, Annual Report (Incorporaiing the Director's Report) fcon1ln￿dj
Year ended 31 March 2023
Objectlves and acllvltles
We have referred to tho guidance contained in the Charity Commlssion's general guidance on publlc
benefit when reviewing our aims and objectives and in plannlng our future activities.
Charlty's alms
The principal aims of the company are lo..
Provide health and social care services lo the highest quality and take very seriously our commltment
to our SeNice Users as customers In "Getting il right first time and every tlme"
Work with people, their families and health care professionals withln a framework of anti-
discriminatory praclice and in such a way as lo promote people's individual value and personal well-
being.
Deliver quality Care service focused on posltive oulcomes for all our Service Users, service
commissloners and other stakeholders.
Promole learning and skills, lo prepar8 people lor work and to support the economy.,
Improve access lo IrainSng and work placements which Improve the lob prospects of the Indivldual by
18arnlng new skills or improving existing ones.
Create an inclusive socSely by assisting individuals lo access and relain susialnable employment,
beller wages and greater personal fulfilmenl.

Strabane & District Caring Servlces
Company Limited by Guarantee
Trustees, Annual Report (Incorporaiing the Direclor's Report) (conlinuedj
Year ended 31 March 2023
Achlevements and performance
Detalls of slgnlflcant actlvltles
The company provided Domiciliary Care daily for approximately 846 individual Service Users,
amounting to 183,367 care hours in the year and 402,005 visiis in the year. Domlciliary care enables
those with varying care needs Ilhrough illness, long-term mèdical issues or old age) lo remain in their
own home indelinil8ly or lor a longer period ol lime than was pr8viously possible.Domiciliary care is
provided In several capacities
and th& intensity and frequency ot visits will depend on individual
circumstances and care needs. Some only need intensive domi¢iliary car8 lor short periods ol lime,
whi15t others need low-level, long-lerm care. Domiciliary Care comprises of personal care, assistance
with mobility, adminislralion ol medicines, stoma and calheler care, Continence car&, shopping,
laundry, respite care and light household maintenance.
Our Carers Support servic8 allows us to provide 66 hours per monlh to indlvlduals In the Slrabane
area. This involves an al home service to provide respite for Intormal carers. Carers support consists
of a range ot low level intervention servlces including Individual support, assistance with 18eding and
baslc personal car8.
We provide Day Care and Day Opportunities tor people living wlth a physical or sensory impairment.
Some ol the Day Care members are living with a progressive illness and at the Day Care centre we
alm to promote Ihelr independence by providing activities which challenges their ability within their
disability. At the Same time allendance at the Day Care centra provides some time lor their carer5 10
go and do things they have to do. The Day Care service is a person cenlred with an emphasis on
throughput thereby enabling and encouraging the Service User lo become more Sndependenl and
meet other people and play an active role in society. The Day Opportunities allows the more able lo do
what they would like with support from our Carers. This includes socialising, shopping, attending al
courses - our Carers will be there lo support and ensure safety.
We are the contract holder for Ihe Health & Well Being Neighbourhood Renewal Project providing
seNlces within Slrabane town and surroundlng areas. The Neighbourhood Renewal Projects use a
community development approach to Involve local people in the decisions and actions that affect their
health. The projects bring together represenlalives from the community, voluntary and slatulory
sectors to improve health and wellbeing and reduce health inequalities wilhln Neighbourhood Renewal
areas throughout the West. NHIP implements a wide range ol health Improvement programmes which
aim to reduce obeslty, improve menlal health and wellbeing and Increase collaboration.
We hav8 done work with a group 0135 men aged 55+ to encourag8 their acllve participation in soci8ty,
combating Social isolation and loneliness as well as promoting positive mental health and well-being.
The arts group 'Music lo your Ears, have learned and enhanced new skills, resulting in live
performances al The Alley Theatre, Slrabane.
We have a 'Stay Young, group of 20 4 ladies who meet up at SDGS weekly and participale in aclivities
and outing5. This group has been delrlmental in encouraging engagement and reducing isolalion while
promoling health and wellbeing. SDCS conlinued to engage with tho group vla 50clal media and Zoom
Ihroughout the pandemic and lockdown. We also delivered acliviiy packs to Iheir individual homes.

Strabane & District Caring Services
Company Limited by Guarantee
Trustees, Annual Report (Incorporating Ihe Director's Report) (conllnu•d)
Year ended 31 March 2023
Achlevements and performance (ContIn￿d)
Revlew of performance against oblectlves
Our aims lully reflect the purposes that the charity was set up lo further. 11 was agreed lo review our
aims, objectives and activities each year. This review this year looks al what we have achieved and
Ihe outcomes of our work in the previous 12 months. The review looks ai the success of each key
activity and the benefits they have broughl lo those groups ol people we are sel up lo help. The review
also helps us ensure our aim, objecliv8s and activities remained focused on our slated puiposes. We
have referred lo the guldance contained Sn the Charity Commission's general guidanc& on public
benefit when reviewing our aim and objectives and in planning our future aclivilies. In particular. the
trustees consider how planned aclivi118s will contribute 10 the aims and objecllves they have s81.
The strategies we used to meet these objectives Included..
Provlding a range of services which are rellecllve of relevant quality standards and address the
potential problems related to well-being wllhln health and social care locussing upon, not only the
Individual but also their family and triends and the wider community of Northern Ireland.
Worklng towards applying natlonal standards ot service and the implemenlalion ol working in
parlnershlp with other agencies lo secure the widest range ol services Is available thal best matches
the needs ol our beneficiaries.
All our charltable activitles are undertaken to further our charilable purposes for the public benefit.
We look al who used and benetiled from our services - our objectives and funding limll the services
we provide lo those resident in Northern Ireland.
Equal access lo our services Is an important Issu& for us. In addition lo our current monitoring ol
access lo our services by gender, disability and sexual orientation. We believe that we have ensured in
so lar as is possible equal access to our serviees. This is vital lo our success and consldei that the
successful ouleomes achieved were shared by all communities Ihal use our services.
On a regular basis the Trustees also revlew the charity's Key Performance Ind5cators IKPI'slund8r a
number ol dlllerenl headings, e.g. reterral rèsponse limes, staff retention, elc.
Impacts of COVID.19
Although COVID.19 restriclions have been removed in many industries, within Health and Social Care
Ihere remains a level ol restriction and guidance and significant additional pressures and costs in the
provlslon of domlciliary care. These Costs include provislon ol Personal Protecllve Equipment IPPEI,
additional training, increased cleanlng and less flexibility in the workforce as Domiciliary care stall have
greater restricllon than the general public. The financial implications of this pandemic Gan be easily
measured, however the impact on those worklng in social care is immeasurable. The knock on effect
the pandemic has had on recruitment and retenlion ha5 been seen across many Industries. We have
witnessed and experienced Ihis firsl had and had the highest turnover of slalf ever experienced.
Following an uplift from the health minister for domlciliary care and input from SDCS reserve5, we have
turned this around early in 2022, although it remains challenging. We continue to olfer support services
to our Iront line stall by means of physical & mental health and wellbeing.

Strabane & District Caring Services
Company Llmited by Guarantee
Trustees, Annual Reporl (Incorporating the Director's Report) (Gontlnuedj
Year ended 31 March 2023
Flnanclal revlew
Revlew of the Buslness
The Company is non.profit making with nel resources expended of £181,356 for the year. The
management continues to be engaged in ongoing efficiency savings and is aware of the sustainabl8
use ol resources.
Plans tor tuture perlods
The charity plans continuing the activities oullSned above in th8 forthcomlng years subject to
saiislaclory funding arrangements. Plans are also belng developed to work on a number ol schemes
with local employers and local community groups and job cenlres lo place long term unemployed
where they may learn up io dale exisllng skills new skills through training which il is hoped will lead lo
long-lerm gainful employment. The charity will also seek lo address the needs ol our beneficiaries in
mallers ol ol poverty, health and well-being. We will explore the possibillly of a re-ablement project
which will provide support lo those leaving hospital yet still in need ot support for a period. This will
entail idenlilying suitable properly that can be purchased and or returbi5hed and used lo provide short
term respite care. A hall-way house facility between hospital and community.
Any funding held shall include cost of development role. Priorities still assumed as securing ol new or
alternative premises lo provide allow SDCS lo expand and develop additional seNices and develop
new diverso prolacts In accordance with evidenced nead. This will involve revlewing the viability of all
current service provlsion and seek lo develop areas such as wrap around child care servlces,
alleviating loneliness, tralning and skllls development, renewables and recycling, cross community and
cross border projects which fullll the purpose ol the charlly.
Reserves pollcy
The directors ol Strabane and Dislrict Caring Services Limited have sel a reserve5 policy which
requlres that reserves be malnlained al a level which ensures that the Company's core activity could
continue during a perlod of unloraseen difficulty and lo assisl in the lulure strategic development ol the
organisalion. The directors have agreed that the Company should endeavour to hold in reserves an
amount nol18ss than £1,000,000 in an ellort lo minimise the rlsks identified lo the Company.
Trustees. responslbllltles Statemenl
The trustees, who are also dir8clors for the purposes ol company law, are responslble lor preparing
the trustees, report and the financial statements Sn accordance with applicable law and Uniled Klngdom
Accounllng Slandards (United Kingdom Generally Accepted Accounling Praclic8}.
Company law requires the charity Iruslees lo prepare financial slalemenls lor each year which give a
true and lair view of the stale ol allairs ol the charitable company and the incoming resources and
application of resource5, including the income and expenditure, lor that period.

Strabane & Dlstrict Carlng Services
Company Llmited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (cont1n￿)
Year ended 31 March 2023
In preparing ihese flnancial statements, the Iruslees are required lo:
select suitable accounting policle5 and then apply ihem ¢onsislently',
absarve Ihe methods and principles in the applicable Charilles SORP;
make judgments and accountlng estlmates that are reasonable and prudanl.
The trustees are responsible lor keeping adequate accounting records that are sufficient to show and
explain the charity's transaclions and disclose wllh reasonable accuracy al any lime the financial
position ot the charity and enable them to ensure that the financial statements comply with the
Companles Act 2006. They are also responsible lor safeguarding the assets ol the charity and hence
for taking reasonable steps lor the prevenllon and detection of fraud and other irregularities.
Audltor
Each of the persons who is a trus18e at the dale of approval of Ihls report confirms that:
so far as they are aware, there Is no relevant audit inlormallon of which the charity's auditor is
unaware,. and
they have taken all steps that they ought lo have taken as a trustee lo make themselves aware ot
any relevant audit Informallon and lo eslabllsh that the charity's audSlor Is aware ol that
Inlormallon.
Small company provlslons
This report has been prepared in accordance wllh the provlsions applicable to companies enlltled to
the small companies exemption.
The Irustees, annual report wa8 approved on 14 Novemb8r 2023 and slgned on behalf ot the board ol
trustees by..
Mr J McGinley
Trustee

Strabane & District Caring Services
Company Limited by Guarantee
Independent Auditor's Report to the Members of Strabane & Dlstrict Caring
Servlces
Year ended 31 March 2023
Oplnlon
We have audited the financial statements of Strabane & District Caring Servicès (the 'charily'l for the
year ended 31 March 2023 which comprise the slalemeni ol tinancial aclivilios (Including income and
@xpendilure accounll, slatamenl of linancial position and Ihe related notes, including a summary of
signllicant accounting policles. The financial reporling framework that has been applied in their
preparation is applicable law and United Kingdom Accounling Standards, includSng FRS 102 The
Financial Reporling Siandard appllcable In the UK and R8publlc of Ireland Iuniled KSngdom Generally
Accepted Accounting Practic8}.
In our opinion the flnanclal statements..
give a true and talr view ol the slate of the charity's affairs as al 31 March 2023 and ol ils
Incoming resources and appllcalion ol r8sources, including ils income and expendllure, for th8
year then ended.,
have been properly prepared in accordance wllh United Klngdom Generally Accepted Accounting
Praclice;
have been prepared In accordance with the requirements of the Companies Act 2006.
Basls for oplnlon
We conducled our audit In accordance with International Standards on Auditing IUKI IISAS IUKII and
applicable law. Our responsiblllties under those slandards are further described in the audllor's
responsibilities for the audit of the financial statements section ol our report. We are independent ol
the charlly in accordance with the ethical requirements that are relevant lo our audit ol the financial
slatemenls in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other &lhical
responsibilities in accordance with these requirements. We believe that the audit evidence we have
oblalned is sullicienl and appropriate lo provide a basis for our opinion,
Concluslons relatlng io going concern
In auditing the financial statements, we have conclud8d Ihal the truslees, use of the going concern
basls ol accounting in the preparation of the Ilnancial stat8ments is approprSate.
Based on Ihe work we have perform8d, we have not Idenllfied any mal&rial uncerlalnlles relallng lo
events or condllions that, individually or collectively, may cast signilicanl doubt on Ihe Charity's ability lo
continue as a going concern for a period ot al least twelve months from when the linancial statemenls
are authorised for issue.
Our responsibilities and the responsibllities ot Ihe trustees with respect lo going concern are descrlbed
in Ihe relevant sections of this report.
10

Strabane & District Caring Services
Company Limited by Guarantee
Indapendent Auditor's Report to the Members of Strabane & District Caring
Services Icontlnued)
Year ended 31 March 2023
Other Informallon
The other information compris8s the informatlon included In the annual report, other than the tinancial
statements and our auditor's report Ihereon. The Iruslees are r8sponsible tor the other information.
Our opinion on the financial stal&ments does not cover the other information and, except lo the exlenl
olherwSse explicitly statod in our report, we do not express any form of assurance conclusion Ihereon.
In connectlon wllh our audil ol the financial slalemenls, our responsibility is lo read the olher
Intormalion and, in doing so, consider whether the other information is materially inconsislenl with the
Ilnancial slalemenls or our knowledge obtained in the audit or otherwise appears lo be materially
misslaled. 11 we identity such material Inconsistencies or apparent material misstalemenls, we are
required to determine whether Ihore is a material misstatement In the financial slalemenls or a material
rnisstalemenl of the other inlormallon. If, bas8d on Ihe work we have performed, we conclude that
there is a material misstalemenl of this other Information, we are requir8d lo report that fact,
We have nothing lo report in this regard.
OpSnlons on olher matters prescrlbed by the Companles Act 2006
In our opinion, based on the work undertaken In the course ol the audll:
the Information given in the truslees, report for the flnancial year lor which the flnancial
statements are prepared Is consislenl with the flnancial stalemenls., and
the Iruste8s' report has been prepared in accordance with applicable legal requirements.
Matters on whlch we are requlred to report by excepllon
In the light ol Ihe knowledge and understanding ol the charlty and Its environment obtainèd In the
course of the audit, we have not identified material misslalemenls In Ihe trustees, report.
We have nothing lo report in respect ol the following mallers in relation lo which the Companies Act
2006 requires us lo repoit lo youll, in our oplnion..
adequate accounlSng records have not been kepi, or returns adequate lor our audit have not been
received from branches not vlsited by us., or
Ihe tlnancial statements are not in agreement with the accounllng records and returns,, or
certain disclosures of trustees, remun8ralion specified by law are not made; or
we have not recelved all the information and explanations we require for our audit. or
the trustees were not entllletj lo prepare the financial statements in accordance wilh the small
companies regime and take advantage ol the small companies, exemptions in preparing the
directors, report and from the requirement lo prepare a strategic report.
11

Strabane & Distrlct Caring Services
Company Llmited by Guarantee
Independent Auditor's Report to the Members of Strabane & District Caring
Servlces iconllnuedj
Year ended 31 March 2023
Responslbllltles of trustees
As explained more lully in the trustees, responsibilities slalemenl, the trustees (who are also the
directors for Ihe purposes ol company lawl are responsible lor the preparation ol the financial
stalemenls and for being satisfied that they give a true and fair view, and lor such internal control as
the trustees delermlne is necessary to enable the preparation of financial statements that are free from
material misslalement, whather due lo fraud or error.
In preparing the financial slalemenls, the trustees are responsible for assessing the charity's ability lo
continue as a going concern, disclosing, as applicable, mallers related to golng concern and using the
going concern basis ol accounting unless the liusle8s either Intend lo liquidale the charity or to cease
operations, or hav8 no realistlc allernalive bul lo do so.
Audltor's responslbllltles for the audlt of the flnanclal stalements
Our objectlves are to obtain reasonable assurance about whether the financial statements as a whole
are free from material misslalement, whether due lo fraud or error, and lo 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 IUKI will always delecl a material misslalement when it
exists. Misslalements can arise from fraud or error and are considered material il, individually oi in the
aggregate, they could reasonably be expec16d to influence the economic decisions ol users taken on
the basis of these financial slalements.
Irregularities, including fraud, are instances ol non-compliance with laws and regulations. We design
procedures in Ilne with our responsibilities, oullined above, lo detect material misstatements In respocl
ol irregularities, Including fraud. The exlenl lo which our procedur8s are capable ol detècting
irregularities, including fraud is detailed below:
We identify and assess the rlsks ol malerlal mlsslatemenl ol the financial slalemenls, whether due lo
fraud or error, and then design and perform audit procèdures responsive lo those risks, including
obtaining audit evidence that is sufficient and appropriate to provide a basis lor our opinion. In
idenllfylng and assossSng rlsks ol material misslatemenl in respect irregularlliès, including fraud and
non compliance with laws and regulalions, we considered th8 followSng:.Ihe abllily ol management lo
override controls
-the nature of the industry and s&¢lor, looether with the performanc8 01 th8 entily-the use ol eslSmales
and judgements in Ihe preparation ol financial slalomonts As a result ol the above we have considered
the opporlunilies that may exist within the entity lor fraud and identified the grealesl polenlial lor fraud
to be management override ol controls. In common with all audits under ISAS IUKI we are required to
perform speclfic procedures lo respond lo the risk of managemenl override.
In response lo the above potential risks we have responded by:
-we review minutes of meetings for reference to any breaches in laws and regulations and past
instances of fraud
-we discuss risk of fraud al the audit team meeting, including fraud relating to revenue recognition,
related parties, and managemenl override and financial statement disclosures-we discuss with
management as to how they access, identify and respond lo fraud risk within the company.
12

Strabane & Dlstrict Carlng Services
Company Limlled by Guarantee
Independent Audltor's Report to the Members of Slrabane & Districl Caring
Services fcontlnued)
Year ended 31 March 2023
As parl of an audit in accordance wilh ISAS IUKI, we exercise professlonal judgment and maintain
professional scepticism throughout the audll. We also:
Identlfy and assess the risks of material misstatement of the financial statements, whether due to
fraud or error, design and pertorm audit procedures responsive lo those risks, and obtain audit
evidence that Is sufficienl and appropriate to provide a basis for our opinion. The risk of not
detecting a material misstalemenl resulllng from fraud is higher Ihan for one resulllng from error,
as fraud may involve collusion, torgery, intentional omissions, rnisrepresentalions, or the override
of internal control.
Obtain an understanding ol internal control relevant lo the audit in order lo design audit
procedures that are appropriate in the circumstances, bul not for the purpose ot expressing an
opinlon on the effecllveness ol the internal control.
Evaluate the approprial8ness ol accounllng pollcies used and the reasonab18n8SS Ot accountlng
eslimales and related disclosur88 made by the trustees.
Conclude on the approprialeness of the trustees, use of the going concern basis ol accounting
and, based on the audit evidence obtained, whether a material uncertainly exisls related lo events
or condillons thal may cast significant doubt on the charlty's abllily to continue as a going
concern. If we conclude that a material uncertainly exists, we are required to draw allenlion in our
auditor's repart lo the related disclosures in the financial slalements or, If such disclosures are
Inadequate, lo modlly our opinion. Our conclusions are based on the audlt evlden¢& obtained up
to the date ol our auditor's report. However, futur8 events or condillons may causè the charity to
cease to continue as a going concern.
Evaluate the overall presentation, structure and conlenl of the Ilnancial slalemenls, including the
dlsclosures, and whether the linancial statements represent the underlying transactions and
events in a manner that achleves tair presentation.
13

Strabane & District Caring Servlces
Company Limited by Guarantee
Independent Auditor's Report to the Members of Strabane & District Caring
Services (eoniinued)
Year ended 31 March 2023
We communicate with those charged with governance regarding, among olher mallers, the planned
scope and timing of the audit and slgniflcant audit fSndings, including any signi1Scanl deficiencies in
internal control that we identity during our audit.
Use of our report
This report is made solely lo the charitys 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 lo the charity's
members Ihose matters we are required lo stale lo them in an audilor's report and for no other
purpose. To the fullest exlenl permitted by law, wa do nol accept or assume responsSblllly lo anyon8
other than the Charity and the charity's members as a body, for our audit work, for this report, or for the
opinlons we have formed.
Ga
n Isenior Statutory Auditor)
For and on behalf of
SP Mccallrey & Co
Chartered accountants & statutory auditor
50 Campsie Road
Omagh
Co Tyrone
BT79 OAG
14 November 2023
14

Strabane & Dlstrict Caring Services
Company Llmited by Guarantee
Statement of Financial Activitles
(includlng income and expenditure account)
Year ended 31 March 2023
2023
Restricted
funds Total funds Total funds
2022
Unrèstricled
funds
Not6
Income and endowmenls
Donallons and legacies
Charitab18 a¢tivlli8s
Other Income
93,086
3,730,342
842
12,837
105,903
3,730,342
842
164,698
3,108,107
15,016
3,287,821
Total Incoma
3,824,250
12,837
3,837,087
Expendlture
Expenditure on charitable actlvitles
Total expendlture
8,9 4,005,614
14,005,614)
12,837
4,018,451
3,318,121
112,8371 14,018,451) 13,318,121)
Net gains on inveslments
10
(81
{81
{61
Net expendllure and net movement in
lunds
1181,3641
1181,3561
{30,294}
Reconclllatlon of funds
Total lunds brought forward
Total funds carried torward
1,243,382
1 ,062,018
526,348
526,356
1,769,730
1,588,374
1,800,024
1,769,730
The slalement of financial actlvilles includes all gains and losses recognised in the year.
All income and expenditure derive Irom conlinuing activities.
The notes on pages 17 to 28 form port of these flnanclal 8latgment8.
15

Strabane & District Carlng Services
Company Limited by Guarantee
Statement of Flnanclal Position
31 March 2023
2023
2022
Note
Flxed assets
Tangible fixed assets
Investments
15
16
230,893
526,356
245,775
526,348
772,123
757,249
Current assets
Stocks
Debtors
Cash al bank and in hand
17
18
9,265
69,667
831,736
910,668
28,500
72,391
963,317
1,064,208
Cr8dltor8; amounts falllng due wlthln one year
Net current assets
19
79,543
66,601
831,125
997,607
Total assels le88 currenl Ilabllllles
1,588,374
1,769,730
Funds of the charlty
Restricted funds
Unreslricted funds
526,356
1,062,018
526,348
1,243,382
1,769,730
Total charliy funds
21
1,588,374
These flnancial slalemen15 have been prepared in accordance wlth the provisions applScable lo
companies sublect lo the small companies, regime.
These financlal sta18ments were approved by the board of trustees and authorised lor issue on 14
mber 2023, and are signed on behalf ol the board by..
r J McGinley
Trustee
Mr H Crowe
Trustee
The notes on page8 17 to 28 form part of th8se Ilnancial Slatemgnts.
16

Strabane & District Caring Services
Company Limiled by Guarantee
Notes to the Financial Statements
Year ended 31 March 2023
General Informatlon
The charity is a public benefit entity and a private company Ilmited by guarantee, registered in
Northern Ireland and a registered charity in Northern Ireland. The address of ihe registered ollice
is 32- 36 Bridge Slreel, Strabane. Co Tyrone. BT82 9AE.
Statement of compllanc•
These linancial statements have been prepar8d In compllance with FRS 102, 'The Financial
Reporling Slandard applicable in the UK and Ihe Republ1¢ of Ireland,, the Slalemenl ol
Recommended Practice applicable lo charities pieparing their accounts in accordance with the
Flnancial Reporting Standard applicable in the UK and Republic ol Ir&land IFRS 1021 (Gharilies
SORP IFRS 10211 and the Companles Acl 2006,
A¢¢ountlng pollcle8
Basls of preparallon
The financial stal8menls have been prepared on the hSslorical cost basis, as modified by th8
revaluation of certain tinancial assets and Ilabililies and inve51menl properties measured at lair
value through income or oxp6ndilure.
The fSnan¢lal statements are prepared in slerling, whlch is the functional currency of the èntity.
Golng concern
There are no material uncertalntles about the charity's ability lo Gonlinue.
Judgements and key sourc88 Ot estlmallon uncertalnty
The preparation ol the financlal statements requlres management lo make judgements,
eslimales and assumptions that affect the amounts reported. These eslimales and ludgemenls
are continually reviewed and are based on experience and olh&r factors, including expectations ol
lulure events that are believed lo be reasonable under the clrcumslances.
Fund accountlng
Unrestricted funds are available for use at the dlscretion of the trustees lo further any ol the
charity's purposes.
Deslgnated funds are unrestricted funds earmarked by the trustees for particular future project or
commitment.
Restricted funds are subjected to restrlclions on their expenditure declared by the donor or
through the terms ol an appeal, and lall Into one ol two sub-classes.. restricted income funds or
endowment funds.
17

Strabane & District Caring Services
Company Limited by Guarantee
Notes to the Financial Statements (contlnued)
Year ended 31 March 2023
Accountlng pollcles (conllnuedj
Incomlng resources
All incoming resources are included in the statement of financial activities when enlillemenl has
passed to the charity., il is probable that the economic benefits associated with the transaction will
flow lo the charity and the amount can be rellably measured. The lollowlng specilic policies are
applied to particular categories ol income..
income from donations or grants is recoonised when there is evidence ol entillemenl la the
gilt, receipt is probable and ils amount can be measured reliably.
legacy Income Is recognlsed when receipt is probable and enlillem8nl is established.
income from donatèd goods is measured at the lair value of the goods unless Ihls Ss
impractlcal lo measure reliably, in which case the value is derived Irorn the cost lo the donor
or the gstimal8d r8sale value. Donated lacS1ilies and servic&s are recognlsed in the accounts
when received if the value can be reliably measured. No amounts are included lor the
contribution of general volunteers.
Income from contracts for the supply ol services Is recognised wllh the dolivory ol the
contracted service. This Is classllied as unreslricled funds unless there Is a conlraclual
requirement lor il lo be spent on a particular purpose and returned il unspent, in which case
it may be regarded as reslricled.
Resources expended
Expendllure Is recognised on an accruals basis as a liabllity Is incurred, Expenditur8 includes any
VAT whlch cannot be lully recover8d, and Is classified under headings of the stalem8nt of
linanclal acllvllles to which il relates:
expenditure on raising lunds Includes the costs of all fundraising aclivilies, ev8nts, non-
charitable trading aciivilies, and the sale ol donated goods.
expenditure on charitable acllvities Includes all costs incurred by a charity in undertaklng
activities that lurth8r ils Charilable alms for the benefit ol ils beneficiaries, inclLJdlng those
support costs and costs relating lo the governance ol the charity apportioned lo charitable
activities.
other expenditure includes all expenditure that is nellher related lo raising funds lor the
charity nor part ol ils expenditure on charitable activities.
All costs are allocated lo expendllure categorie5 reflecting the use of the resource, Direct costs
atlribulable to a single activity are allocated directly to that activity. Shared costs are apportioned
between the activities they contribute to on a reasonable, luslitlable and con51Stenl basis.
Tanglble assets
Tangible assets are inllially recorded at cost, and subsequently slated at cost less any
accumulated depreciation and impairment losses. Any tangible assets carried al revalued
amounts are recorded al the lair value al the dale of revaluation less any subsequent
accumulated d8pr8ciation and subsequenl accumulated impairment losses.
18

Strabane & District Caring Servlces
Company Limited by Guarantee
Notes to the Flnanclal Statements (conllnuèd)
Year ended 31 March 2023
Accounting pollcles (conllnu•d)
Tanglble assets (conllnuedj
An increase in th8 carrylng amount of an asset as a result ol a revaluation, is recognised in other
recognised gains and losses, unless il reverses a charge lor irnpairmenl that has previously been
recognised as expenditure wilhSn the slatemenl ol tinancial aclivilies, A decrease in the carrying
amount ol an asset as a result ol revaluallon, 15 recognised In other recognised gains and losses,
excapt lo which it offsets any previous revaluation gain, in which case the loss is shown within
other recognised gains and losses on the statement ol financial activities.
Depreclatlon
Depraciation is calculated so as lo wrlle oll Ihe cost or valuation ol an assel, less Its residual
value, over the useful economlc1Sle ol that asset as follows..
Freehold property
Fixtures and liltings
Motor vehlcles
Equipment
4010 reduclng balance
10°/c* reducing balance
25.10 reducing balance
200/t* reduclng balance
Investments
Unlisted equity inveslmanls are inllially recorded al cost, and Subsequently measured at lair
value. If lair value cannot be reliably measured, assets are measured al cosl18ss impairment.
Listed investments are measured at fair value with changes in fair value being recognised in
ncome or expenditure,
Impalrment of fixed assets
A revlew for Indlcalois of Impairment is carried out al each reporting dale, with the recoverab18
amount being eslimaled where such indicators exist. Where the carrying value exceeds the
recoverable arnounl, the asset Is impaired accordingly. Pricr impairments are also reviewed for
posslble reversal al each repoiling date.
For the purposes ol Impairment lesling, when 11 is not possible to estimate the recoverable
amount ol an Indlvidual asset, an estimate is made of the recoverable amount ol the cash-
generating unil to which the asset belongs. The cash-generatlng unll Is the smallest id&nlillable
group of assets that includes the assel and generates cash inflows that largely independent ol the
cash inflows from other assets or groups of assets.
For impairment lesling of goodwill, the goodwill acquired in a business combination is, from the
acqulsition date, allocated to each ol the cash-g&neraling unlls that are expected lo benèfit from
the synergies ol the combination, irrespective ol whether other assets or liabilities of the charily
are assigned lo those units,
Stocks
Slocks are measured al the lower of cost and esllmaled selllng prlce less costs to complete and
sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing
the stock lo ils present location and condition.
19

Strabane & Dlstrlct Caring Services
Company Limited by Guarantee
Notes lo the Financial Statements (conllnuod)
Year ended 31 March 2023
Accounting policies (conllnuedj
Flnanclal Instrumenls
A financial asset or a financial liability is recognised only when the enlily becomes a party lo the
conlraclual provisions of the inslrument.
Basic financial instruments are initially recognised al the amounl rec8ivable or payable including
any related transaction costs, unless the arrangement constitutes a financing transaction, where it
is recognised al the present value ol the lutuie paym8nls dlscounled al a market rale ol interest
for a similar debt Instrument.
Current assets and current liabilitios are subsequently measured at the cash or other
conslderalion expected to be pald or received and not dlseount8d.
Debt Instruments are subsequeniiy measured at amortised cosl.
Whore Investments In shares or preference shares are publicly traded or their falr value can
olh8rwlse be measured reliably, the investment is subsequently measured at lair value wlth
changes In fair value recognised In Income and expendlture. All other such Investments are
subsequently measured al cosl less Smpairmenl.
Other financlal inslrumenls, including derivallves, are initially recognised al fair value, unle55
payment for an asset Is deferred beyond normal business terms or financed at a rate ol interest
that is not a market rate, in which case Ihe asset is measured at the present value of the future
payments discounted al a market rate of interest lor a similar debt instrument.
Other financial Instruments are subsequèntly measured at falr valLJe, with any changes
recognised in protil or loss, with the exceptSon of hedging instruments in a deslgnated hedglng
relationshlp (see hedge accounting pollcyl.
Flnancial assels that are measured al cost or amortised cost are reviewed for objective evidence
of impairmenl al the end ol each reporting date. 11 there is oblective evidence ol impairment, an
mpairment loss is recognlsed under th8 appropriate heading in the slalement ol financial
acllvllles in whlch the Initial gain was recognised.
For all equity insirum8nls regardless of significance, and other financial assets that are
individually significant, these are assessed individually for impairment. Other financial assets are
81ther assessed individually or grouped on the basis ol similar Gredil risk characteristics.
Any reversals of impairment are recognisecl Immediately, lo Ihe extent that the reversal does not
result in a carrying amount of the financial asset Ihal exceeds what the carrying amounl would
have been had the impairment not previously been recogni5ed.
Defined contributlon plans
Conlributions lo delined contribution plans are recognised as an exponse in the period in which
the related service is provided. Prepaid contributions are recognised as an asset to the extent Ihal
the prepaym8nl will lead to a reduction in futur8 payments or a cash relund.
20

Strabane & District Caring Services
Company Limited by Guarantee
Notes to the Financial siatements (conllnuedj
Year ended 31 March 2023
Accountlng pollcles (conllnued)
Deflned contrlbutlon plans {¢oniinued)
When contributlons are not expected to be sellled wholly wlthSn 12 months ol the end ol the
reporting dale in whlch the employees render Ihe related servlce, the liability is measured on a
dlscounted present value basis. The unwinding of th8 discount is recognised as an expense in
the p8riod in which it arises.
Llmlted by guarantee
Slrabane & Dlstrict Carlng Services Is a company limi18d by guarantee and accordlngly does not
have a share capllal.
Every director ol the company undertakes lo contribute such an amount as may be requlred, not
exceeding £1, to the assets ol the charllable company in the event ol il being wound up while he
or she is a member, or within one year aller he or sh8 ceases to be a member.
Donallons and leg8cle9
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Donallons
Fundraising and donations
10,731
10,731
Grants
Derry City & Slrabane District Council
DEEDS Grant
CDHN- Building the Community Pharmacy
Partnership Grant
NeSghbourhood Health Improvement Project
Public Health AgenGy.' Developing Healthy
Communities
Western Health & Social Care Trust: Covid Payments
Department ol Heallh.. Trainlng contribution
BIG Lollery.. Slay Young Funding
BIG Lottery.. Community Loung8 Funding
Weslern Heallh & Social Care Trust.. Age Frlendly
Programme
Honourable Irish Society
Derry City & Strabane Dlstricl Councll.. Community
Venue Fund
Derry City & Slrabane District Council: Active
Citizenshlp
7,542
7,542
12,498
12,498
5,167
54,670
10,000
5,167
54,670
10,000
100
2,905
100
2,905
500
1,000
500
1,000
790
790
93,066
12,837
105,903
21

Strabane & District Caring Services
Company Limited by Guarantee
Notes lo th8 Financial Statemenls (eontinued)
Year ended 31 March 2023
Donatlons and legacles fconllnuedj
Unrestricted
Funds
Restricted Total Funds
Funds
2022
Donallons
Fundraising and donations
3,563
3,563
Grant8
Deriy city & Straban8 Dlstricl Council
DEEDS Grant
CDHN.. Building the Community Pharmacy
Partnership Grant
Neighbourhood Health Improvemenl Project
Publlc Health Agency,. Developing Healthy
Communities
Western Health & Social Care Trust: Covld Payments
Departrnent of Health.. Tralnlng conlribullon
BIG Lottery.. Stay Young Funding
BIG Lottery., Community Lounge Funding
Western Health & Social Care Trust.. Age Friondly
Programme
Honourable Irish So¢lety
Derry City & Slrabane Dlstrict Councll: Community
Venue Fund
Derry City & Strabane DistrScl Council.. Active
Cllizenship
1,378
1,378
1,392
1,392
500
19,970
500
19,970
4,444
117,336
9,215
4,444
117,336
9,215
6,900
6,900
163,306
1,392
164,698
22

Strabane & District Carlng Services
Company Llmiled by Guarantee
Notes to th8 Financial Statements (¢onllnued)
Year ended 31 March 2023
Charltable actlvltles
Unrestrictod Total Funds Unrestricted Total Funds
Funds
2023
Funds
2022
Luncheon club and Meals-on-wheels
Power Nl.. Power gènèration
Weslern Heallh & Soclal Care Trust..
Daycare
Western Health & Soclal Care Trust,,
DomicS1iary Care
Domicillary care - Non-contracl
Western Health & Social Care Trust..
Community meals contract
Western Health & Soclal Care Trust..
Active Living Prolect
Western Health & Soclal Care Trust:
Sitting service
Western Health & Social Care Trust..
Conlrlbution lo NHIP Development
Worker salary
46,213
178
46,213
178
26,509
1,599
26,509
1,599
58,941
58,941
56,706
56,706
3,529,524
57,501
3,529,524
57,501
2,917,953
71,726
2,917,953
71,726
7,540
7,540
8,794
8,794
6,733
6,733
6,478
6,478
7,923
7,923
6,981
6,981
15,789
15,789
3,730,342
11,361
3,108,107
11,361
3,108,107
3,730,342
Other Income
Unreslricled Tolal Fund8 Unrestricted Total Funds
Funds
2023
Funds
2022
HMRC Coronavlrus Statutory Slck Pay
Scheme
Employment subsidles
7,905
7,111
7,905
7,111
15,016
842
842
842
842
15,016
23

Strabane & Dlstrlct Caring Servlces
Company Limlted by Guarantee
Notes to the Financlal Statemenls l¢ontlnued)
Year ended 31 March 2023
Expendlture on charitable actlvitles by lund type
Unrestricted
Funds
Restricted Total Funds
Funds
2023
SDCS Charltable Actlvitl8S
Domiciliary & Day Care
Luncheon Club & Communlty Meals
Community Bus
Support costs
168,770
3,440,344
89,699
33,721
293,080
4,005,614
12,837
181,607
3,440,344
69,699
33,721
293,080
4,018,451
12,837
Unreslricled
Funds
Restricted Total Funds
Funds
2022
SDCS - CharStable Acllvilles
Domiclliary & Day Care
Luncheon Club & Community Meals
Community Bus
Support costs
129,431
2,853,159
52,610
27,315
254,214
3,316,729
1,392
130,823
2,853,159
52,610
27,315
254,214
1 ,392
3,318,121
Expendlture on charltable actlvltles by acllvlty type
ActivStles
undertaken
directly Support costs
Tolal funds
2023
Total fund
2022
SDCS - Charitable Activlties
Domiciliary & Day Care
Luncheon Club & Community Meals
Community Bus
Governance costs
181,607
3,440,344
69,699
33,721
181,607
3,440,344
69,699
33,721
293,080
4,018,451
130,823
2,853,159
52,610
27,315
254,214
293,080
293,080
3,725,371
3,318,121
10. N•t galns on Investments
Restricted Total Funds
Funds
2023
Restricted Tolal Funds
Funds
2022
Gainslllossesl on cash held for
inveslment purposes
24

Strabane & Dlstrlct Caring Servlces
Company Llmiled by Guarantee
Notes to the Financial Statements fcontlnuèd)
Year ended 31 March 2023
11. Net expendlture
Net expenditure is stated after chargingllcredltingl:
2023
2022
Depreciation of tangible flxed assets
14,882
16,826
12. Audltors remuneratlon
2023
2022
Fees payable for the audlt ol the linancial statements
2,613
2,597
13. Staff co8t8
The average head count ol employees during the year was 20812022: 185), The averag8 number
of full-time equlvalenl employees during the year Is analysed as follows:
2023
No.
2022
Managemenl
Adminislrallon
Anclllary stall
Daycare and domicllliary care
Communlty bus
193
170
208
185
No employee received employee benefits of more than £60,000 during the year12022'. Nill,
14. Truslee ramun•ratlon ond expen8e8
No remuneratlon or other beneflts from employment with Slrabane and Dislrici Caring Services or
a related entity were received by the trustees,
25

Strabane & District Carlng Services
Company Limiled by Guarantee
Notes to the Financial Statements (conllnuod)
Year ended 31 March 2023
15. Tangible flxed assets
Freehold Fixtures and
property
fittings
Motor
vehicles Equlpment
Total
Cost
At 1 Aprll 2022 and
31 March 2023
447,833
81,292
68,500
58,220
655,845
Depreclatlon
At 1 April 2022
Charge lor the year
At 31 March 2023
243,214
8,185
60,859
2,043
62,902
58,323
2,545
47,674
2,109
49,783
410,070
14,882
251,399
60,868
424,952
Carrylng amount
Al 31 March 2023
196,434
18,390
20,433
7,632
8,437
10,546
230,893
245,775
Al 31 March 2022
204,619
10,177
16. Inv85tmenls
Other
Investments
Cost or valuation
At 1 April 2022
Additions
526,34,8
At 31 March 2023
526,356
Impalrmenl
At 1 Aprll 2022 and 31 March 2023
Carrylng amount
Al 31 March 2023
526,356
Al 31 March 2022
526,348
All Investments shown above are held al cost.
17. Stocks
2023
2022
Personal protèctiv8 equipment
9,265
28,500
26

Strabane & District Caring Services
Company Limiled by Guarantee
Notes to the Financial Statements (oonllnuèd)
Year ended 31 March 2023
18. Debtors
2023
2022
Trade debtors
Prepayments and accrued income
Other debtors (see below)
16,325
8,546
44,796
69,667
24,017
7,076
41,298
72,391
2023
2022
Other debtors
Due from Western Health & Social Care Trust
Neighbourhood Health Improvement Project grant
due
Derry City & Strabane Dislrlct Councll grant due
DEEDS grant due
39,824
23,394
3,000
790
1,182
44,796
9,626
8,278
41,298
19. Credllors: amounls falllng due wlthln one year
2023
2022
Trade credllors
Soclal securlly and other taxes
BIG Lottery Grant Nol Spent
Winter Health Donallons Not Sp8nt
31,540
40,171
7,395
437
26,200
40,001
400
79,543
66,601
20. Pen3lon8 and other post rellrem6nt beneflt8
Defln•d contrlbullon plan8
The amounl recognised in income or expendlture as an expense In relation to defined
contribulion plans was £56,00012022'. £43,946).
27

Strabane & District Caring Services
Company Limited by Guarantee
Notes lo tha Financlal Statements (conllnuod)
Year ended 31 March 2023
21. Analysis of charitable funds
Unrestrlcted funds
At
Gains and31 March 202
losses
At
1 April 2022
Income Expenditure
General funds
1,243,382
3,824,250 14,005,614)
1,062,018
Al
Galns and 31 March 202
Ioss8S
Al
1 Aprll 2021
Income Expenditure
General funds
1,273,682
3,286,429 13,316,729)
1,243,382
Re8lrlcled funds
Al
Gains and31 March 202
losses
At
1 Aprll 2022
Income Expenditure
Restrlcted Fund
526,348
12,837
112,837)
526,356
At
Gains and 31 March 202
losses
Al
1 April 2021
Income Expenditure
Reslricled Fund
526,342
1,392
11,3921
526,348
22. Analysls of net assels b6tween funds
Unrestricted
Funds
Reslrlcted Total Funds
Funds
2023
Tangible fixed assets
Investmenls
Current assets
Creditors less than 1 year
Nel assets
230,893
230,893
526,356
910,668
179,5431
1,588,374
526,356
2,462
12,462}
526,356
908,206
177,0811
1,062,018
Unrestricted
Funds
Rostrlcted Total Funds
Funds
2022
Tangible fixed assets
Investmonts
Currenl assets
Creditors less than 1 year
Net assels
245,775
245,775
526,348
1,064,008
166,4011
1,769,730
526,348
1,064,008
166,4011
1,243,382
526,348
28