2025-03-31-accounts

lainetrainor&co° CHARTERED ACCOUNTANTS

Davina's Ark (Aftercare Addiction Centre)

(a company limited by guarantee)

Trustees’ Report and Financial Statements

for the year ended 31 March 2025

Charity Number: NIC100289

Company Number: NI620042

LGSS" ROCOUNTANTSIRELAND

Unit 2, 71 Milltown St., Burren, Warrenpoint BT34 3PU Tel: [phone] [e-mail] | www.elainetrainor.com Elaine Trainor FCA

VAT Reg.: 940 6497 07

Davina's Ark (Aftercare Addiction Centre) (a company limited by guarantee)

Trustees’ Report and Financial Statements for the year ended 31 March 2025

Contents

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Davina’s Ark (Aftercare Addiction Centre) Company Limited by Guarantee

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Trustee’s Annual Report (Incorporating the Director’s Report) Year ended 31 March 2025

The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 March 2025.

Structure, governance and management

The charity is a company limited by guarantee, not having a share capital and satisfies the criteria set out in Section 60 of the Companies Act 2006 whereby it is exempt from the use of the word “Limited” as part of the company name.

The company is governed by a Memorandum and Article of Association. The liability of each member of the company is limited to a contribution, in the event of the winding up of the Society, of an amount not exceeding £1.

The Directors have ultimate legal and financial responsibility for the affairs of Davina’s Ark (Aftercare Addiction Centre), although the management of the organisation is generally delegated to the staff and volunteers, through the Chief Executive. The Board of Directors meet on a quarterly basis and consist of the Chief Executive, the Chairperson and the other Board Members. In addition, staff/ volunteer meetings are held on a monthly basis.

The Directors of the company at 31 March 2025, all of whom have been on office for the whole of the period ended on that date, unless otherwise stated, are listed below.

Davina’s Ark (Aftercare Addiction Centre) has an induction programme for new directors in which directors are advised of their legal responsibility and requirements.

Charitable status

The company has been granted charitable status for taxation purposes and its registered number is NIC100289.

Risk management

The directors have actively reviewed the major risks which the charity is exposed to and have in place sufficient resources in the event of adverse conditions. The directors have also examined other business and operational risks, which the charity faces and confirm that it has established systems to mitigate significant risks.

Public benefit

The direct benefits which flow from purposes:

1: Through working with individuals inflicted with addiction Davina’s Ark will help prevent relapses and incidents of self-harm and suicide and the relief of anxiety, depression and the associated psychological trauma connected with addiction.

These benefits will be evidenced through evaluation feedback forms completed at the end of the programme by the centre users themselves, family members and / or monitoring services (where a referral was in place) from other professionals also working with the individuals. There is no obvious harm arising from this benefit. The charity’s beneficiaries are individuals regardless of age, race, religion, sexual orientation or gender and their families living within the Newry & Mourne region and surrounding district who are suffering from or affected by the effects of addiction. The only private

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Davina’s Ark (Aftercare Addiction Centre) Company Limited by Guarantee

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Trustee’s Annual Report (Incorporating the Director’s Report) Year ended 31 March 2025

benefit arising from this purpose is the practical experience and training that will be available to the volunteer counsellors and facilitators, some of whom are trustees. However, this training is necessary and obligatory in order to provide the service and therefore this benefit is incidental.

2: The relief of those in need by reason of youth, age, ill health, disability or hardship

The direct benefits which flow from purpose 2 is the provision of a safe, confidential, non-residential aftercare service which will provide a range of tailored therapeutic programmes which will rediscover family relationships lost to addiction and offer emotional support, anger management and help develop and / or reintroduce social and life skills, for example, interaction with the individual and their family also relieves pressure on a lot of young carers in our society. These benefits will be evidenced through evaluation feedback forms completed at the end of each programme by the centre users themselves, family members involved in the process and / or monitoring services (where a referral was in place) from other professionals also working with the individuals and / or the family. There is no harmful outcome in the provision of this benefit. The charity’s beneficiaries are individuals regardless of age, race, religion, sexual orientation or gender and their families living within the Newry & Mourne region and surrounding district who are suffering from or affected by the effects of addiction. Quite often this is either elderly parents or young children or other vulnerable persons. The only private benefit arising from this purpose is the practical experience and training that will be available to the volunteer counsellors and facilitators, some of whom are trustees. However, this training is necessary and obligatory in order to provide the service and therefore this benefit is incidental.

3: The advancement of education

The direct benefits which flow from purpose 3 is the increased awareness within the entire society of the effects of addiction, the reduction of shame and stigma surrounding addiction and highlighting how addiction can impact on more than just the individual and it also provides hope to the centre users and reduces the shame and stigma attached to addiction. These benefits will be evidenced through evaluation feedback forms completed at the end of each programme by the centre users themselves, family members involved in the process and / or monitoring services (where a referral was in place) from other professionals also working with the individuals and / or the family. There is no harmful outcome in the provision of this benefit. The charity’s beneficiaries are individuals regardless of age, race, religion, sexual orientation or gender and their families living within the Newry & Mourne region and surrounding district who are suffering from or affected by the effects of addiction. Quite often this is either elderly parents or young children or other vulnerable persons. The only private benefit arising from this purpose is the practical experience and training that will be available to the volunteer counsellors and facilitators, some of whom are trustees. However, this training is necessary and obligatory in order to provide the service and therefore this benefit is incidental.

Reference and administrative details

Registered charity name Davina’s Ark (Aftercare Addiction Centre)

Charity registration number NIC100289 Company registration number NI620042

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Davina’s Ark (Aftercare Addiction Centre) Company Limited by Guarantee

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Trustee’s Annual	Report (Incorporating the Director’s Report)
	Year ended 31 March 2025
Principal office and registered office	22 Kilmorey Street
	Newry
	Co Down
	BT34 2DE
Company secretary	Ciaran Mackin
Trustees / directors	Rosemary Rooney
	Gavin Booth
	Geraldine Deen
	Ciaran Mackin
	Theresa O’Hagan
	Claire McCaughey (appointed 1 December 2024)
Accountants	Elaine Trainor& Co
	Chartered Accountants
	Unit 2, 71 Milltown Street
	Burren
	Warrenpoint
	Co Down
	BT34 3PU
Bankers	Danske Bank
	Donegall Square West
	Belfast
	BT16JS

Objectives and activities

Davina’s Ark (Aftercare Addiction Centre) was set up as a social enterprise and was incorporated on 27 August 2013 as a company limited by guarantee. The core activity of Davina’s Ark (Aftercare Addiction Centre) is supporting individuals and families affected by addiction and associated psychological trauma through the provision of psychological, emotional, spiritual and practical supports. Davina’s Ark (Aftercare Addiction Centre) aims to:

• e Break the cycle of addiction; e free families from the heartache of a loved one in addiction; e rediscover relationships in families lost to addiction; e establish positive relationships within the family and wider community; e provide a bridge to reconnect beneficiaries to adopt a healthier lifestyle’ e challenge stigma and discrimination with regards to all aspect of addiction and addictions.

Davina’s Ark (Aftercare Addiction Centre) provides counselling support and bespoke confidential aftercare programmes for individuals and their families in a non-residential setting. The service is provided within a safe and confidential therapeutic framework delivered by professionally qualified counsellors to all individuals without distinction of age, sex, sexual orientation and race, political, religious or other opinion.

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Davina’s Ark (Aftercare Addiction Centre) Company Limited by Guarantee

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Trustee’s Annual Report (Incorporating the Director’s Report) Year ended 31 March 2025

Davina’s Ark (Aftercare Addiction Centre) will provide individual counselling, group work, educational workshops, therapeutic programmes and educational information and literature.

Our vision is to provide a centre of excellence to support individuals and families affected by addiction and associated psychological trauma, by providing a holistic aftercare service with the object of preventing relapse, encouraging change and improving the way of life for all beneficiaries. We review our aims, objectives and activities each year. This review looks at what we have achieved and the outcomes of our work in the previous periods. The review looks at the success of projects and programmes and the outcomes of each element. The review also helps us ensure our aims, objectives and activities remain focused on our stated purpose.

Achievements and performance

Davina’s Ark (Aftercare Addiction Centre) main objectives for the 24/25 year were to continue providing and to develop and extend an aftercare counselling service within a safe and confidential therapeutic framework for individuals and families affected by addiction and psychological trauma through the provision of psychological, emotional, spiritual and practical supports. The strategies we used to meet these objectives included:

• e developing controls to ensure behaviours throughout our organisation are of the highest standard, open and transparent with appropriate safeguards, given the confidential nature of our work;

• e developing, maintain and delivering a range of best practice, specialised, individual and group counselling, educational workshops, tailored therapeutic programmes and holistic aftercare services in a non-residential setting;

• e informing and educating beneficiaries on all aspects of addiction including cause, effect, recovery and prevention of relapse;

• e Recruiting a competent and highly motivated workforce of professional qualified counsellors and volunteers who have knowledge and experience to deliver the service to the highest standard;

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• e Increasing public awareness through media sources and developing marketing communication materials — leaflets, posters etc and setting up an operational website;

• e Developing collaborative links with other health and relevant voluntary organisations.

Davina’s Ark (Aftercare Addiction Centre) is based in Newry but will provide its services within the Newry & Mourne area, the Southern Health & Social Care Trust domain and adjoining border counties of the Republic of Ireland serving a population in excess of 600,000. The Newry & Mourne area includes 7 neighbourhood renewal (NR) areas of high multiple deprivation with additional NR areas in Armagh, Lurgan and Craigavon. There are similar demographics in the border counties although the neighbourhood renewal categorisation is not used in thatjurisdiction.

The projects developed during 2024/25 include:

• e One to one counselling

• e Extended non-residential 6 —- 12 week programmes

• e Family therapy e Workshops

• © Training and education programme

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Davina’s Ark (Aftercare Addiction Centre) Company Limited by Guarantee

Trustee’s Annual Report (Incorporating the Director’s Report) Year ended 31 March 2025

Davina’s Ark (Aftercare Addiction Centre) have developed an Aftercare Programme specifically designed as a response to the needs of those recovering from addiction and for families affected by addiction within our community. It is targeted at those who wish to look to the future with a view to change, to engage with our Recovery Action Plan and to work towards breaking the cycle of addiction and maintaining recovery. While structured day programmes are a fairly new modality, they facilitate service users remaining within important supportive social networks and prove to be cost effective. The social ideology is based on community care; service users remain in their own community during therapy.

Financial review

The financial statements are presented in the standard format required by the Statement of Recommended Practice “Accounting and Reporting by Charities” issued in March 2005 and cover the activities of Davina’s Ark (Aftercare Addiction Centre). The Statement of Financial Activities (SOFA) shows the gross income from all sources.

Overview

The charity reported net income of £15,044 for the year ended 31 March 2025 (2024: £14,309). This performance was expected by the Board of Directors.

Incoming resources

Total incoming resources for the year ended 31 March 2025 were £188,635 (2024: £170,441). The charity continues to be grateful for the public’s wonderful efforts and generosity particularly in times of recession.

Direct charitable expenditure

Direct charitable expenditure has increased during the year primarily due to costs of staffing and running events, as a result of the increase in activities conducted by the charity during the year.

Governance costs

The administration costs of running the charity were £173,438 for the year ended 31 March 2025 (2024: £156,132).

Balance sheet

The charity had net funds of £100,270 at 31 March 2025 (2024: £85,225).

Reserves policy

The reserves policy was agreed following an analysis of the following four factors:

• e Forecasts for levels of income in future years taking into account the reliability of each source of income and the prospects for opening up new sources.

• e Forecasts for expenditure in future years on the basis of planned activity.

• e Analysis of any future needs, opportunities, contingencies or risks, the effects of which are not likely to be met out of income if and when they arise; and

• e Assessment of the likelihood of each of those needs and risks materialising and the potential consequences of the charity not being able to meet them.

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Davina’s Ark (Aftercare Addiction Centre) Company Limited by Guarantee

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Trustee’s Annual Report (Incorporating the Director’s Report) Year ended 31 March 2025

The charity’s policy is to maintain a level of free reserves which meets the needs of[the][charity][both][at] the current time and for the foreseeable future. Free reserves are its total funds excluding restrict funds, designated funds or income fund which can only be released by disposing of fixed assets held for charity use.

Investment policy

Aside from retaining a prudent amount in reserves each year most of the charity’s funds are to be spent in the short term so there are few funds for long term investment.

Plans for future periods

Davina’s Ark (Aftercare Addiction Centre) will continue to:

• e Provide a frontline service; e Deliver a service that no other organisation suitably addresses in the area and surrounding districts;

• e Provide a service in an area where no other organisation provides a similar service.

Events after the end of the reporting period

There are no post balance sheet events requiring disclosure in the financial statements.

Going concern

The company’s business activities, together with the factors likely to affect its future development, performance and position are set out in the directors’ report. The financial position of the company, its cashflows and liquidity position are described in the notes to the financial statements.

The company’s forecasts and projections, taking account of reasonable possible changes in operating performance and upon securing funding show that the company will be able to operate within its current facilities and expected offer letters.

After making enquiries, the directors have a reasonable expectation that the company has adequate resources to continue in operation for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing the annual report and financial statements.

Directors and their interests

None of the directors who served during the year had any interests in the company.

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the_small companies exemption. The trustees’ annual report was approved on 13" October 2025 and sfgned on behalf of the board of trustees by:

( os Ciaran Mackin Trustee

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lainetrainor&co* CHARTERED ACCOUNTANTS

Davina’s Ark (Aftercare Addiction Centre) Company Limited by Guarantee

Report to the Board of Trustees on the Preparation of the Unaudited Statutory Financial Statements of Davina’s Ark (Aftercare Addiction Centre) Year ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Davina’s Ark (Aftercare Addiction centre) for the year ended 31 March 2025, which comprise the statement of financial activities (including income and expenditure account), statement of financial position, statement of cashflows and the related notes from the charity’s accounting records and from information and explanations you have given us.

As a practising member firm of Chartered Accountants Ireland, we are subject to its ethical and other professional requirements which are detailed at www.charteredaccountants.ie.

This report is made solely to the board of trustees of Davina’s Ark (Aftercare Addiction Centre), as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Davina’s Ark (Aftercare Addiction Centre) and state those matters that we have agreed to state to you, as a body, in this report in accordance with the requirements of Chartered Accountants Ireland as detailed at www.charteredaccountants.ie, To the fullest extent permitted by law, we do not accept of assume responsibility to anyone other than Davina’s Ark (Aftercare Addiction Centre) and its board of trustees, as a body, for our work or for this report.

It is your duty to ensure that Davina’s Ark (aftercare Addiction Centre) has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Davina’s Ark (Aftercare Addiction Centre). You consider that Davina’s Ark (Aftercare Addiction Centre) is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Davina’s Ark (Aftercare Addiction Centre). For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

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Elaine Trainor & Co Date: | allel 25
Chartered Accountants :
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SS" IRELAND

Unit 2, 71 Milltown St., Burren, Warrenpoint BT34 3PU Tel: [phone] [e-mail] | www.elainetrainor.com Elaine Trainor FCA

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VAT Reg.: 940 6497 07

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Davina's Ark (Aftercare Addiction Centre) (a company limited by guarantee)

Statement of financial activities (including income and expenditure account) for the year ended 31 March 2025

		Unrestricted	Restricted	Total Funds	‘Total Funds
	Notes	Funds	Funds	Mar 2025	Mar 2024
		£	£.	£	£
Incoming resources
Voluntary and charitable income	5	45,670	142,812	188,482	170,441
Total income		45,670	142,812	188,482	170,441
Expenditure
Expenditure on raisingfunds:		-	-	-	-
Resources expended	6	38,090	135,348	173,438	156,132
Total resources expended		38,090	135,348	173,438	156,132
Net income and net movement in funds		7,580	7,464	15,044	14,309
Reconciliation of funds
Total funds brought forward		16,269	68,956	85,225	70,916
Totalfundcarriedforward		23,850	76,420	100,270	85,225

The statement of financial activities includes all gains and losses recognised in the year. All incoming resources and resources expended derive from continuing activities.

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Davina's Ark (Aftercare Addiction Centre) (a company limited by guarantee)

Statement of Financial Position

at 31 March 2025

	Note	Mar 2025	Mar 2024
		£	£
Fixed assets
Tangible fixed assets	10	5,598	6,594
Current assets
Cash at bank and in hand		97,415	82,081
		97,415	82,081
Creditors: amounts falling	41	2,743	3,450
due within one year
Net current assets		94,672	78,631
Total assets less current liabilities		100,270	85,225
Net assets		100,270	85,225
Funds	12
Restricted income funds		76,420	68,956
Unrestricted income funds		23,850	16,269
		100,270	85,225

For the financial year ended 31 March 2025 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 records 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 13th October 2025, and are signed on behalf of the board by:

eraldine Deen P eresa agan Li hét2GA y L Geraldine D Teresa O'H Hh era O Hghor Trustee Creadlduae Veen Trustee The notes on pages 11 to 17 form part of these financial statements

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Davina's Ark (Aftercare Addiction Centre)

(a company limited by guarantee)

Statement of Cash Flows

at 31 March 2025

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|||||||||| |---|---|---|---|---|---|---|---|---| |Mar|2025|Mar|2024| |£|£| |Cash|flows|from|operating|activities| |Net|income|15,044|14,309| |Adjustments|for:| |Depreciation|of tangible|fixed|assets|1,866|2,198| |Donations|in|kind|(350)|(1,900)| |Movement|in|creditors|(707)|(229)| |Cash|generated|from|operations|15,854|14,377| |Net|cash|movement|in|operating|activities|15,854|14,377| |Cash|flows|from|investing|activities| |Purchase|of tangible|assets|(520)|(750)| |Net|cash|used|in|investing|activities|(520)|(750)| |Net|increase|in|cash|and|cash|equivalents|15,335|13,628| |Cash|and|cash|equivalents|at|beginning|of year|82,081|68,453| |Cash|and|cash|equivalents|and|end|of year|97,415|82,081|

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Davina's Ark (Aftercare Addiction Centre) (a company limited by guarantee)

Notes to the financial statements for the year ended 31 March 2025

1. General information

The charity is a private company limited by guarantee, registered in Northern Ireland.

2. 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 102) - (Charities SORP (FRS 102)) and the Charities Act (Northern Ireland) 2011.

Accounting policies

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.

Davina's Ark (Aftercare Addiction Centre) (a company limited by guarantee)

Notes to the financial statements for the year ended 31 March 2025

• Legacy income is recognised when receipt is probable and entitlement is established.

• Income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the 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 recognised 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 activities.

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Tangible 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.

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Davina's Ark (Aftercare Addiction Centre)

(a company limited by guarantee)

Notes to the financial statements

for the year ended 31 March 2025

An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been 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 financial activities.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Fixtures & fittings 25% 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 asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely 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 financial asset of financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised 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.

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Davina's Ark (Aftercare Addiction Centre) (a company limited by guarantee)

Notes to the financial statements for the year ended 31 March 2025

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 recognised 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.

4. Limited by guarantee

Davina's Ark (Aftercare Addiction Centre) 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.

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Davina's Ark (Aftercare Addiction Centre) (a company limited by guarantee)

Notes to the financial statements for the year ended 31 March 2025

5. Income

Income
	Unrestricted	Restricted	Total Funds	Total Funds
	Funds	Funds	Mar 2025	Mar 2024
	£	£	£	£
Voluntary Income
LFT Charitable Trust	-	7,000	7,000	-
Public Health Agency - Clear Project National LotteryCommunity Fund Newry, Mourne & Down District Council	- - -	5,000 128,034 1,278	5,000 128,034 1,278	4,696 128,033 1,448
Respect NI	250	-	250	-
Southern Health & Social Care Trust	-	1,500	1,500	-
Public Funding Public Donations	6,845	-	- 6,845	- 4,190
Server User Donations	21,821	-	21,821	16,931
Fundraising Donations in Kind	12,584 4,170	- -	12,584 4,170	12,118 3,025
	45,670	142,812	188,482	170,441
Resources Expenses	Unrestricted	Restricted	Total Funds	Total Funds
	Funds	Funds	Mar 2025	Mar 2024
	£	£	£	£
Staffwages & salaries Sessional workers	5,099 7,345	60,723 55,968	65,822 63,313	66,279 56,302
Establishment Costs	3,435	11,582	15,017	12,745
Communications & IT	4,193	1,524	5,717	4,436
Office Expenses	4,102	-	4,102	5,987
Depreciation Professional Fees	1,866 969	- 4,304	1,866 5,273	2,198 3,000
Accountancy	1,984	-	1,984	2,014
Subscriptions Bank Charges	829 106	- 32	829 137	470 133
Sundry Expenses and Event Costs	8,163	1,215	9,378	2,569
	38,090	135,348	173,438	156,132

7.	Net income
		Mar 2025	Mar 2024
		£	£
	Net income is stated after charging:
	Depreciation	1,866	2,198

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“>, ‘Taxation

Davina's Ark (Aftercare Addiction Centre) (a company limited by guarantee)

Notes to the financial statements for the year ended 31 March 2025

8. Staff costs and trustee remuneration and expenses

The total staff costs and employee benefits for the reporting period are analysed as follows:

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|||||| |---|---|---|---|---| |Mar|2025|Mar-24| |£|£| |Wages|and|salaries|65,822|66,279| |Sessional|workers|63,313|56,302| |129,135|122,581|

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The average head count of employees during the year was 3. No employee received employee benefits of more than £60,000 during the year.

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

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||||||||| |---|---|---|---|---|---|---|---| |Fixtures| |Fittings &| |Equipment|TOTAL| |£|£| |Cost| |At|1|April|2024|42,076|42,076| |Additions|870|870| |At 31|March|2025|42,946|42,946| |Depreciation| |At|1|April|2024|35,482|35,482| |Charge|for Year|1,866|1,866| |At|31|March|2025|37,348|37,348| |Net|Book Value|at 31|March|2025|5,598|5,598| |Net|Book Value|at|31|March|2024|6,594|6,594|

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1. Creditors: amounts falling due within one year

Other creditors

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||||| |---|---|---|---| |Mar|2025|Mar|2024| |£|£| |2,743|3,450| |2,743|3,450|

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Davina's Ark (Aftercare Addiction Centre) (a company limited by guarantee)

Notes to the financial statements for the year ended 31 March 2025

12. Analysis of charitable funds

Unrestricted funds
	01-Apr	Incoming	Outgoing	31-Mar
	2024	Resources	Resources	2025
	£	£	£	£
General	16,269	45,670	(38,090)	23,850
Restricted funds
	01-Apr	Incoming	Outgoing	31-Mar
	2024	Resources	Resources	2025
	£	£	£	£
General	68,956	142,812	(135,348)	76,420

13. Contingent liabilities

The charity has a contingent liability to the grant awarding bodies to repay grants if certain conditions are not met.

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