Davina's Ark (Aftercare Addiction Centre}
la company limited by guarantee)
Statement of financial activities (including income and expenditure account)
for the year ended 31 March 2024
Unrestricted Restricted
Funds
Funds
Total Funds Total Funds
Mar 2024
Mar 2023
Notes
Incoming resources
Voluntary and charitable income
Total income
36,264
36,264
134,177
134,177
170,441
170.441
190,228
190,228
Expenditure
Expenditure on raising funds..
Resources expended
Total resource5 expended
26,139
26,139
129.993
129.993
156,132
156,132
149,512
149.512
Net income and net movement in funds
10,125
4,184
14,309
40,716
Reconciliation of funds
Total funds brought forward
6,143
64,773
70,916
30,200
Total fund carried forward
16,269
68,956
85,225
70,916
The statement of financial activities includes all gains and losses recognised in the year.
All incoming resources and resources expended derive from continuing activities.

Davina's Ark (Aftercare Addiction Centre)
la company limited by guarantee)
Statement of Financial Position
at 31 March 2024
Note
Mar 2024
Mar 2023
Fixed assets
Tangible fixed assets
io
6,594
6,143
Current assets
Cash at bank and in hand
82,081
82,081
68,453
68,453
Creditors: amounts falling
due within one year
11
3.450
3,679
Net current assets
78,631
70,916
Total assets less current liabilities
85,225
70,916
Net assets
85,225
70.916
Funds
Restricted income funds
Unrestricted income funds
12
68,956
16,269
64,773
6,143
85,225
70,916
For the financial year ended 30 November 2023 the company was entitled to exemption from audit
under Section 477 of the Companies Act 2006 relating to small companies.
Trustees responsibilities:
The members have not required the charity to obtain an audit of its financial statements for the year
in question in accordance with Section 476:
The trustees acknowledge their responsibilities for complying with the requirements of the Act with
respect to accounting record5 and the preparation of financial statements.
These financial statements have been prepared in accordance with the provisions applicable to
companies subject to the small companies, regime.
The financial statements were approved by the board of trustees and authorised for issue on 9th
September 2024, and are signed on behalf of the board by..
Geraldine Deen
Trustee
Rosemary Rooney
Trustee
The notes on pages 11 to 17 form part of these fin
ia
statements

Davina's Ark (Aftercare Addiction Centre)
la company limited by guarantee)
Statement of Cash Flows
at 31 March 2024
Mar 2024
Mar 2023
Cash flows from operating activities
Net income
14,309
40,716
Adjustments for:
Depreciation of ta ngible fixed assets
Donations in kind
Movement in creditors
2,198
{1,900}
{2291
2,048
(2,190)
1,370
Cash generated from operations
14,377
41,944
Met cash movement in operating activities
14,377
41.944
Cash flows from investing artivities
Purchase of tangible assets
1750)
Net cash used in investing activities
750
Net increase in cash and cash equivalents
13,628
41,944
Cash and cash equivalents at beginning of year
68,453
26,509
Cash and cash equivalents and end of year
82,081
68,453
io

Davina's Ark (Aftercare Addiction Centre)
(a company limited by guarantee}
Notes to the financial statements
for the year ended 31 March 2024
General information
The charity is a private company limited by guarantee, registered in Northern Ireland.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102, The Financial Reporting Standard
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 1021- (Charities SORP (FRS 102)) and the Charities Act (Northern Ireland) 2011.
Accounting policles
Basis of Preparation
The financial statements have been prepared on the historical cost basis.
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 as a going concern.
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 of
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.
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.
11

Davina's Ark (Aftercare Addiction Centre)
la company limited by guarantee)
Notes to the financial statements
for the year ended 31 March 2024
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 a re recognised in the accounts when received if the value can be relia bly measured. No
amounts are included for the contribbtion 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 recogni5ed on an accruals basis when 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 cost of all fundraising activities, events, non-charitable trading
activities, and the sale of donated goods.
Expenditure on charitable activities includes all costs incurred by the charity in undertaking activities that
further its charitable aim for the benefit of its beneficiaries, including those support costs and costs relating
to the governance of the charity apportioned to the charitable activities.
Other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of
its expenditure on charitable activitie5.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable
to a single activity are a Ilocated directSy to that activity. Shared costs are apportioned between the activities
they contribute to on a reasonable, justifiable and consistent basis.
Tangible fixed assets
Tangible fixed 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.
12

Davina's Ark (Aftercare Addiction Centre)
la company limited by guarantee)
Notes to the financial statements
for the year ended 31 March 2024
An increase in the carrying amount of an asset a5 a result of a revaluation, is recognised in other recognised
gains and losses, unless it reverses a charge for impairment that has previously been recgnised 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 f ina ncial activities.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less Its residua I value, over the
Useful economic life of that asset as follows:
Fixtures & fittings
25Yo reducing balance
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
a55et 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 P055ible to estimate the recoverable amount of an
individual asset, an estimate 15 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 are independent of the cash inflows from other assets or group 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 exected to benefit from the synergies of the
combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.
Financial Instruments
A financia l asset of f ina ncial liability is recognised only when the charity becomes a party to the contractual
provisions of the instrument.
Basic financial instruments are initially recogni5ed at the amount receivable or payable including any related
transaction costs.
Current assets and current liabilities are subsequently measured at the cash or other consideration expected
to be paid or received and not discounted.
13

Davina's Ark (Aftercare Addiction Centre)
{a company limited by guarantee)
Notes to the financial statements
for the year ended 31 March 2024
Debt instruments are subsequently measured at amortised cost.
Where instruments in shares are publicly traded or their fair value can otherwise be measured reliably, the
investment Is subsequently measured at fair value with changes in fair value recognised in income and
expenditure. All other such investment are subsequently measured at cost less impairment.
Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an
asset is deferred beyond normal business terms or financed at a rate of interest that is not market rate, in
which case the asset is measured at the present value of the future payments discounted at a market rate of
interest for a similar debt instrument.
Other financial instruments are subsequently measured at fair value, with any changes recognised in the
statement of financial activities, with the exception of hedging instruments in a designatd hedging
relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of
impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment
loss is recognised under the appropriate heading in the statement of financial activities in which the intial
gain was recognised.
For all equity instruments regardless of significance, and other financial assets that are individually
significant, these are assessed individually for impairment. other financial assets are either assessed
individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recogni5ed immediately to the extent that the reversal does not result in a
carrying amount of the financial asset that exceeds what the carrying amount would have been had the
impairment not previously been recognised.
Limited by guarantee
Davina's Ark (Aftercare Addiction Centrel is a company limited by guarantee and accordingly does not have a
share capital. Every member of the company undertakes such amount as may be required not exceeding £1
to the assets of the charitble company in the event that it is wound up while he or she is a member, or within
one year after he or she ceases to be a member.
14

Davina's Ark (Aftercare Addiction Centre)
{a company limited by guarantee)
Notes to the financial statements
for the year ended 31 March 2024
Income
Unrestricted Restricted Total Funds Total Funds
Funds
Funds
Mar 2024 Mar 2023
Voluntary Income
LFT Charita ble Trust
Public Health Agency- Clear Project
National Lottery Community Fund
Newry, Mourne & Down District Council
Confederation of Community Groups
15,480
5,944
129,158
1,450
1,000
4,696
128,033
1,448
4,696
128,033
1,448
Public Funding
Public Donations
Server User Donations
Fundraising
Donations in Kind
4,190
16,931
12,118
3,025
4,190
16,931
12,118
3,025
9,955
17,198
6,903
3,140
134 177
170 441
190 228
Resources Expenses
Unrestricted Restricted Total Funds Total Funds
Funds
Funds
Mar 2024
Mar 2023
Staff Costs
Establishment Costs
Communications & IT
Office Expenses
Depreciation
Professiona l Fees
Accountancy
Su bscriptions
Bank Charges
Sundry Expenses and Event Costs
13,125
1,071
75
5,509
2,198
109,456
11,674
4,361
478
122,581
12,745
4,436
5,987
2,198
3,000
2,014
470
133
2.569
119,811
10,104
365
13,369
2,048
3,000
2,014
470
ioi
1,577
546
426
127
2,716
32
992
129 993
156 132
149 512
Net income
Mar 2024 Mar 2023
Net income is stated after charging:
Depreciation
15

Davina's Ark (Aftercare Addiction Centre)
(a company limited by guarantee)
Notes to the financial statements
for the year ended 31 March 2024
Staff costs and trustee remuneration and expenses
The total staff costs and employee benefits for the reporting period are analysed as follows:
Mar 2024
Wages and salarie5
Sessional workers
66,279
56,302
The average head count of employees during the year was 3. No employee received employee benefits or
more than £60,000 during the year.
Taxation
The charity's activities fall within the exemptions afforded by the provisions of the Income and Corporation
Taxes Act 1988. Accordingly, there is no taxation charge in these accounts.
10. Tangible fixed assets
Fixtures
Fittings &
Equipment
TOTAL
Cost
At l April 2023
Additions
At 31 March 2024
39.426
39,426
Depreciation
At l April 2023
Charge for Year
At 31 March 2024
33,284
33,284
Net Book Value at 31 March 2024
Net Book Value at 31 March 2023
11. Creditors: amounts falling due within one year
Mar 2024 Mar 2023
Other creditors
3,450
3,679
16

Davina's Ark (Aftercare Addiction Centre)
(a company limited by guarantee)
Notes to the financial statements
for the year ended 31 March 2024
12. Analysls of charitable funds
Unrestricted fvnds
01-Apr
2023
Incoming
Resources
Outgoing
Resources
31-Mar
2024
General
Restricted funds
01-Apr
2023
Incomlng
Resources
Outgoing
Resources
31-Mar
2024
General
134 177
129 993
13. Contingent liabilities
The charity has a contingent liability to the grant awarding bod ie5 to repay grants if certain conditions are not
met.
17