Annual Accounts YE 31 March 2025
3. STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
| Notes | Unrestricted | Restricted | Total 2025 | Total 2024 | |
|---|---|---|---|---|---|
| Funds | Funds | ||||
| Lottery Grants | - | 58,974 | 58,974 | 180,031 | |
| Global Charities | 33,950 | 33,950 | 0 | ||
| Fundraising/Donations | 1,567 | - | 1,567 | 5,465 | |
| Direct Payments | 53,565 | - | 53,565 | 0 | |
| Interest | 0 | - | 0 | 0 | |
| Total Resources | 3 | 55,132 | 92,924 | 148,056 | 185,496 |
| Total Resources Expended | 10,622 | 139,236 | 149,858 | 171,227 | |
| Net Income/Net Movement in Funds | 44,510 | (46,312) | (1,802) | 14,269 | |
| Fund Balance Brought Forward | 5,699 | 59,894 | 65,593 | 51,324 | |
| Total Funds Carried Forward | 50,209 | 13,852 | 63,791 | 65,593 |
Statement of comprehensive income
Continuing operations
The Statement of Financial Activities has been prepared on the basis that all operations are continuing operations.
Historical Cost
for the year have been presented on an historical cost basis.
Comparatives
The comparative amounts by fund have been disclosed in note 3.
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Annual Accounts YE 31 March 2025
BALANCE SHEET AS AT 31 MARCH 2025
| Notes | 2025 | 2024 | |
|---|---|---|---|
| Fixed assets | |||
| Tangible assets | 6 | 325 | 937 |
| Current assets | |||
| Debtors | 883 | 883 | |
| Cash at bank and in hand | 63,133 | 64,473 | |
| Creditors: amounts falling due within | 550 | 700 | |
| one year | |||
| Net current assets | 63,466 | 64,656 | |
| Total assets less current liabilities | 63,791 | 65,593 | |
| Income funds | |||
| Restricted funds | 3 | 13,582 | 59,894 |
| Unrestricted funds | 3 | 50,209 | 5,699 |
| Total funds | 63,791 | 65,593 |
companies subject to the small companies regime.
and signed on its behalf by:
Company Registration NI 698724
Charity Registration No. NIC 100421
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Annual Accounts YE 31 March 2025
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 1 Accounting policies
Charity information
Autonomie is a private company limited by guarantee incorporated in Northern Ireland. The
1.1 Basis of preparation
and Articles of Association, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and
the charity. Monetary amounts in these financial statements are rounded to the nearest £.
principal accounting policies adopted are set out below.
1.2 Going concern
that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus, the trustees continue to adopt the going concern basis of accounting in preparing the financial statements,
1.3 Fund Accounting
disclosure. These are as follows:
(a) Restricted funds - Funding received which can only be used for a specific purpose as determined by the funder. Such purposes are within the overall aims of the organisation and
(b) Unrestricted funds - Funds which are expendable at the discretion of the directors in the furtherance of the objectives of the charity. In addition, the funds may be held in order to finance capital investment and working capital.
1.4 Income and expenditure
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received. All income arose wholly in the United Kingdom.
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Annual Accounts YE 31 March 2025
that aggregate all costs related to the category. The majority of costs are directly attributable to charitable activities. Where costs cannot be directly attributed to particular headings they have
those activities.
1.5 Support costs
Support costs are those functions that assist the work of the charity but do not directly
resources, payroll and governance costs which support the charity s activities. These costs have been allocated against the expenditure on charitable activities.
1.6
measured at cost or valuation, net of depreciation and any impairment losses,
values over their useful lives on the following bases:
IT Equipment 25% Straight Line
activities.
- 1.7
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to
If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
- 1.8 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other shortterm liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
1.9
transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently
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Annual Accounts YE 31 March 2025
Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or cancelled.
1.11 Taxation
The company is a registered charity and is not liable to tax on funds generated from activities within the scope of the charitable exemptions.
The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.
demonstrably committed to terminate the employment of an employee or to provide
which fixed contributions are paid into a pension fund and the charity has no legal or
periods.
Activities when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.
1.15 Government grants
Government grants are recognised based on the accruals model and are measured at the fair value received or receivable. Grants are classified as relating either to revenue or assets. Grants relating to revenue are recognised in income over the period in which the related expenditure is incurred. Grants towards capital expenditure are credited to deferred income and released as income over the expected useful life of the assets.
2 Critical accounting estimates and judgements
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the
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Annual Accounts YE 31 March 2025
==> picture [426 x 556] intentionally omitted <==
----- Start of picture text -----
||||||
|---|---|---|---|---|
|3|Income|
|Total Funds|Total Funds|
|2025|2024|
|Lottery Community Fund (Empowering Young People)|58,974|142,776|
|Restricted|
|Global Charities|Restricted|33,950|37,255|
|Fundraising/Donations|1,567|5,465|
|Direct Payments|53,565|0|
|Total|148,056|185,496|
|4|Staff|Costs|&|Emoluments|
|2025|2024|
|Wages & Salaries|93,961|83,580|
|Social Security Costs|10,042|6,210|
|104,003|89,790|
|5|Average Number of Employees During the Year|
|2025|2024|
|6|6|
|6|Tangible Fixed Assets|
|COST|
|1 April 2024|3,650|
|Additions|0|
|At 31 March 2025|3,650|
|DEPRECIATION|
|At 1 April 2024|2,713|
|Charge for Year|612|
|At 31 March 2024|3,325|
|NET BOOK VALUE|
|At 31 March 2025|325|
|At 31 March 2024|937|
----- End of picture text -----
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Annual Accounts YE 31 March 2025
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
YEAR ENDED 31 MARCH 2025
| INCOMING RESOURCES | 2025 | 2024 |
|---|---|---|
| Grants | 92,924 | 180,031 |
| Fundraising/Donations | 1,567 | 5,465 |
| Direct Payments | 53,565 | 0 |
| Bank Interest | 0 | 0 |
| Total Incoming Resources | 148,056 | 185,496 |
| RESOURCES EXPENDED | ||
| Staff Costs | 83,581 | 89,790 |
| Sessional Workers | 20,422 | 24,107 |
| Rent | 6,899 | 6,764 |
| Equipment/ Project Expenses | 24,279 | 23,759 |
| PR/Marketing/Website | 1,788 | 10,954 |
| Insurance/Membership/Legal Fees | 2,325 | 1,335 |
| Utilities/Services | 10,456 | 10,973 |
| Capital Expenditure | 0 | 3,383 |
| Bank Charges | 108 | 162 |
| Total Resources Expended | 149,858 | 171,227 |
| Surplus (Deficit) | (1,802) | 14,269 |
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