Charity registration number NIC 100690 Company registration number N1058552 (Northem Ireland) CENTRE FOR INDEPENDENT LIVING N.1. ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023
CENTRE FOR INDEPENDENT LIVING N.1. LEGALAND ADMINISTRATIVE INFORMATION Directors Angela Hendra Michael Hendra Michael Holden Ronan Murray Amanda Paul Alison Lockhart Patricia Millar Catriona Graham Secretary Bryan Myles Charity number NIC 100690 Company number N1058552 Registered office Linden House Beechill Business Park 96 Beechill Road Belfast BT8 7QN Auditor Harbinson Mulholland Centrepoint 24 Ormeau Avenue Belfast Co. Antrim Northem Ireland BT2 8HS Bankers Ulster Bank Limited 27 Main Street Crumlin Co Antrim BT29 4UR
CENTRE FOR INDEPENDENT LIVING N.1. CONTENTS Page Trustees, report statement of Trustees, responsibilities Independent auditor's report 8-11 Stslement of financial activiiies 12 ststement of financial position 13 ststement of cash flows 14 Notes to the financial statements 15-23
CENTRE FOR INDEPENDENT LIVING N.1. TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2023 The Trustees (who are referred to as the Board) present their annual report together with the audited financial statements for the year 1 April 2022 to 31 March 2023. The financial statements have been prepared in accordan¢e with the accounting policies set out in note 1 to the financial statements and comply with the Charity's goveming document, the Companies Act 2006 and "Accounting and Reporting by Charilies= Statement of Recommended Practice applicable to charities preparing their accounts in acwrdance with the Financial Reporling Slandard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). Objectives and activities CILNI is an organisation of disabled people, supporting disabled people in their independent living choices. It believes all disabled people should be in full control of their lives wherever they choose to live and CILNI exists to facilitate this. Our Wision To create a world where disabilty is not a disadvantage. Our Mission To empower disabled people to live independently in an inclusive society through delivering qualty service and campaigning for change. Strategic Aims l. ConneGt disabled people- We 11 connect disabled people to each otherand with otherpeople 2. Promote the voice of disabled people We will promote CINI thmugh listening and providing opportunities forthe voices of disabled people to be heard 3. Inform govemment policy - We will use personal experience to help inform and inlluence govemn7ent policy 4. Provide effective serviGes- We will 8nsure seThices appropriate and of high quality 5. Build and strengthen mgmbership- We will expand CILNI membership thmugh reGruiting new members and retaining existing members Main activities undertaken to further the charity's purposes for the public benefit The principle charitable objective of the organisation is for the advancement of education and to promote the protection and preservation of health and well-being of disabled people in Northern Ireland and in particular to establish a Centre for the promotion of the principles of the Independent Living Movement. In order to fulfil this objective CILNI provides a range of essential servi$ to disabled people throughout Northem Ireland. in order to enable them to achieve choice, control and Independen through Direct Payments and related funding systems. The organisation's key objective, CO Servi aims and work underpinning them demonstrates the public benefit as required by the Charities Ad Nl 2008. The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activitres the Charity should undertake.
CENTRE FOR INDEPENDENT LIVING N.1. TRUSTEES, REPORT (CONTINUED){INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2023 Achievements and perfonnance The charity's strategy 'Promoting Independence for Disabled People. continues to guide the direction of the charity underpinned by the organisation's mission and values. This strategy is a pathway for CILNI'S further developmenl as it uses innovalive approaches to support individuals and families living with disability to live the life that they choose. The enhanced use of digital techniques to engage with people was further embedded within the operations. A number of internal projeds including the upgrading of the telephone system and a signtficant data transfei project to the cloud was completed during the year. The staff team ernbrad hybrid working arrangements and offered a range of in-person and online services lo Servi users. Flexible working patterns were introduced to maintain high standards of staff welfare, health & safely and to support staff in their work life balance. Most of the systems used by the team are now cloud-based and those that are not cloud-based will be transferred to an accessible, digital facility in the future. CILNI was successful in securing a new Department of Health contract for three years from April 2022 to provide a regional advice. information and advocacy service to support people to manage their own care, using Direct Paymenls as part of the Self-Directed Support scheme. The collaborative work arrangement with officials from the Department and the five Health and Social Care Trusts adds value to the service and overall policy framework. The advice team transitioned smoothly into the new service model. with all staff getting placed in their chosen specialisms. Due to the removal of old dutie5, response times have improved and waiting limes for appointments have reduced. The team worked collaboratively to ensure the correct IT systems were in place to generate reliable dala for generating management reports. The Advice Service responded to 310A more enquiries than that required under the Servi contract. a totsl of 3,819 carers and service users, 1.419 more than the 2.400 annual target. The Advice Service has undertaken more than 5 times the number of independent advocacy cases as required under the service contract. Face-t(>face home visits and office visits has grown steadily. Online faCt0-faCe meetings were offered to Ihose service users who needed more detailed discussions with staff. Almost 30 information and training sessions were delivered to voluntary groups and social workers during the year. Online delivery has made it much easier for service users to join the sessions and access the information being shared, but unfortunately limits opportunities for inforrnal neIorkIng and sharing of exPeriensfideas. The payroll service has now completed 61A years under CILNI'S management and it continues to offer a bespoke and practical solution for employers of personal assistants when considering how to accurately pay their personal assistants and meet their statutory obligations. The management team worked throughout the period with their staff to maintain a high level of service through the investment in additional training and learning opportunities. This has resulted in a high level of satisfaction from clients that their compliance requirements are met and concerns addressed. As the number of employers administered by the payroll service continues to grow, the team responded to a larger number of enquiries than previous years. After the successful testing of Connect, the doud-based employer self-service system, the digital system is now being phased in by offering it to new payroll service clients as part of the payroll sel up process. This digital development has brought significant benefits to the service users, Iheir employee5 as well as lo the operation of the payroll bureau. A revised Payroll Service Agreement with new terms and conditions was introduced during the year. This was the first signtficant revision since 2016. A number of new communication channels were developed as a way of improving information about ore services to service users including Ihe production of several 'explainerf videos. The new Independent Living Accounts service intrOdUd last year to assist service users in their budget setting was extremely busy during the year. CILNI was pleased to host the Health Minister, Robin Swan, for the announcement of the 120/0 uplift in the SDS hourly regional rate from £13.18 to £14.75 late in the year. This signifi¢anl increase resulted in a surge in the number of enquiries for budget reviews from service users. In 2021, there were around 400 enquiries. In 2022, this increased to almost 1.000 enquiries. To resource the growing workload generated by such annOUnmentS in the area, the team was augmented by other staff for a number of months. The charity's 2181 Annual General Meeting took place in October 2022. The AGM is the opportunity for the members of the ¢harily to appoint directors and receive the official reports. On this occasion the evenl was used as a neOrkIng opportunity and was useful for delivering a number of outcomes including raising awareness of the range of policies to support disabled people through contributions from the Department of Health, ILF Scotland and Equality Commission Nl.
CENTRE FOR INDEPENDENT LIVING N.1. TRUSTEES, REPORT (CONTINUED){INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2023 The charity organised an artwork commission for disabled artists using some legacy funds. A number of artists submitted work for a small visual art collection on the theme of independent living. CILNI'S policy activities continued throughout the year. CILNI was represented on the Independent Living Fund (ILF) Nl Stakeholder Group and continues to work collaboratively for the re-opening of the ILF in Northern Ireland. CILNI attended meetings of both the All Party Group on Physical Disability and the All Party Group on Learning Disability as a means of receiving briefings from senior officials and influencing politicians. CILNI members were appointed to a new Disabilty Forum set up by the UNCRPD Independent Me¢hanism in Northern Ireland. The role of the Forum is to provide a dedicated Spa to ensure disabled people are at the core of IMNI'S work in promoting, protecting and monitoring the implementation of the UNCRPD in Northem Ireland. CILNI took an active part in a number of IMPACT'IMProving Adult Social Care Togetheff projects throughout the year. One hosted by ARC Nl in relation to exploring approaches that offer a 'middle way. beeen commissioned services and direct payments for people with mental health problems or leaming disabilities. One hosted by NISCC to explore ways to improve recruittnent and retention with a particular emphasis on 'values based. recruitment. The aim is to leam from practices across the UK and produce a local action plan. CILNI board members and staff contributed to the Harkin International Disability Employment Summit at the ICC Belfast. A number of staff visited the Naidex event in Birmingham. The 2022 user suniey provided a welcome review of the experience of all respondents who have come into ontact with CILNI'S services. With a sample size of 176 respondents. the survey evidenced a high level of satisfaction that echoes the findings of the three previous surveys and is testament to the need and value of the work done by the organisation. It was particularly pleasing to note that 820A felt confident in recommending CILNI'S services to others. All the feedback provided helps the organisation to continue to develop and improve the way it supports individuals in their independence. Financial review In the financial year ended 31 March 2023 the organisation's in¢ome exceeded its expenditure by £7,902. Reserves policy The Board continues to follow a strategic financial policy of maintaining a level of reserves sufficient to cover six months, running costs. This policy is consistent with the ethos of the organisation and the strategic theme of financial sustainabilily. The policy also recognises the need to hold cash reseeS in order lo protect the organisation from the volalilily of tendering for service contracts. At present, sufficient liquid reserves are held in the form of cash and readily realisable investments to meet the target and the Board will continue to set annual finanGial goals as part of its budgeting cycle. These investments are managed on CILNI'S behalf by Evelyn Partners. They are held in an investment portfolio, based on a prudent, low risk medium-term investment strategy. Although some investments may go down in the short temi, the Board remains confident that this remains a safe investment strategy in the present difficult economic climate, offering the best prospect of a good return in the medium term. Risk management The Board conducts an ongoing review of the organisation's operational risk in line with its robust risk management policy. It has an active risk register which is reviewed regularly by the Board. This has been estsblished in order to mitigate the major risks to which the organisation is exposed. The Board has assessed the major risks to which the organisation is exposed, in particular those related to the operations and finances of the organisation. and are satisfied thal systems and procedures are in place to mitigate exposure to the major risks. In addition, corporate risk is managed by ensuring that appropriate insurance cover is in place. adhering to rigorous financial controls, implementation of an annual budgetary process and the operation of a slaff appraisal scheme.
CENTRE FOR INDEPENDENT LIVING N.1. TRUSTEES. REPORT {CONTINUED)(INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2023 Plans for future periods The current CILNI strategy will continue to guide the direction for the organisalion in achieving its charitable objectives. The organisation's mainstream seNices, namely to deliver a regional independent advice and information service for independent living., the payroll service for employers of carers,. the independent living accounts service,. and the campaigning activity will be maintained. The charity will explore a new way of generating income through the establishment of a fully owned community interest company (C.l.C.). The trustees see this venture as an opportunity to build on its success in managing and delivering direct services to the public by transferring its knowledge and skills to a commercial trading environment. A recommendation to establish a trading arm will be made at Ihe Annual General Meeting. CILNI will accelerale its digital strategy through website developments, App development. enhanced social media communication and adopting new technologies to support more on-line activity and explore opportunities for reducing paper-based processes. The internal systems review of the payroll Servi will bring a greater'degree of clarity and efficiency to the service. The further roll-out of the Connect employer self-service on-line portal to every new client will enable the payroll service to become more user-friendly and efficient. During the next period, the charity will work on a number of strategic goals to advocate stronger for independent living values, principles and praCtIS across Northern Ireland society. CILNI will seek to provide a leadership role as the voice of independent living by challenging and inspiring the people who benefit from and make use of the charity's services.
CENTRE FOR INDEPENDENT LIVING N.1. TRUSTEES. REPORT (CONTINUED)(INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2023 structure, governance and management CILNI 15 a company limited by guarantee and a registered charity. It was set up by a Memorandum of Association on 16 February 2006. The principal object of Ihe company is supporting disabled people in their independent living choices. The directors who served during the year and up to the date of signature of the financial ststements were.. Angela Hendra Michael Hendra Michael Holden Ronan Murray Amanda Paul Alison Lockhart Patricia Millar Catrtona Graham The management of the company is the responsibility of the Board who are elecled and co-opted under the temis of the Memorandum and Articles of Association. It is governed by up to 13 Board Members elected by its membership through an election prosS. One third of the Board members retire each year on a rotational basis. Retiring members are eligible for nomination and election. The board meets bi-monthly in alternate months. CILNI is a member of a number of neOrk and professional organisations e.g. NICVA. Disability Action. C03 and CIPP as well as public sector bodies e.g. HSCB and HSCTS. The company's current policy conrning the payment of trade creditors is to follow the CBI'S Prompt Payers Code (copies are available from the CBI, Centre Point, 103 New Oxford Street, London WC1A 1 DU). The CoMpanS current policy concerning the payment of trade crediiors is to.. settle the terms of payment with suppliers when agreeing the temis of each transaction., ensure that suppliers are made aware of the terms of payment by inclusion of the relevant terms in contracts., and pay in accordance with the company's contractual and other legal obligations. Trade creditors of the company at the year end were equivalent to 10 day's purchases, based on the average daily amount invoiced by suppliers during the year. The organisation'5 management team supports the Chief Executive in the day to day decision making. Decisions on strategy and policy are taken by the Board. The Board has put the necessary policies and procedures in place to ensure the proper and efficient day-to-day operation of the organisation. The CILNI recruitment pack for Board members outlines an induction process for newly appointed Members. This includes one of the existing members ading as a mentor to the new member to help them develop their knowledge and understanding of the work. In addition, the Board regularly reviews its governance support needs in consultation with its legal advisor and support organisations. No preferen dividends were paid. the directors do not recommend payment of a final dividend. Auditor In accordan with the company's articles, a resolution proposing that Harbinson Mulholland be reappointed as auditor of the company will be put at a General Meeting.
CENTRE FOR INDEPENDENT LIVING N.1. TRUSTEES. REPORT (CONTINUED){INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2023 Disclosure of inforniation to auditor Each of the persons who are Trustees at the time when this Truslees, Report is approved has confirmed that: 50 far as that Trustee is aware, there is no relevant audit infomiation of which the charilable company's auditors are unaware, and that Trustee has taken all the steps that ought to have been taken as a Trustee in order to be aware of any relevant audit information and to establish that the charitable company's auditors are aware of that information. This report was approved by the Trustees on ..1 and signed on their behalf by: Michael Holde Trustee Dated: .
CENTRE FOR INDEPENDENT LIVING N.1. STATEMENT OF TRUSTEES. RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2023 The Trustees (who are also directors of CILNI for the purposes of company law) are responsible for preparing the Trustees, Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the Trustees to prepare financial statements for each financial year. Under company law the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial ststements, the Trustees are required to: select suitable a¢counting policies and then apply them consistently. obsetve the melhods and principles in the Charities SORP; make judgments and accounting estimates that a reasonable and prudent. prepare the financial statements on the going concern .basis unless it is inappropriate to presume that the charitable company will continue in operation. The Ttustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charilable company's transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply wilh the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detedion of fraud and other irregularities. By order f the Board of Trustees Michael Hol Trustee en Date: ...
CENTRE FOR INDEPENDENT LIVING N.1. INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF CENTRE FOR INDEPENDENT LIVING N.1. Opinlon We have audited the financial statements of Centre for Independent Living N.1. {the 'Charity') for the year ended 31 March 2023 which comprise Ihe ststement of financial activities. the statement of financial position, the statemenl of cash flows and notes to the financial stalements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Slandards, including Financial Reporting Standard 102 The Financial Repothng Standard appliGable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion, the financial statements.. give a true and fair view of the stale of the charitable company's affairs as at 31 March 2023 and of ils incoming resources and application of resources. for the year then ended. have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practi., and have been prepared in accordance with the requirements of the Companies Act 2006. Basis for opinion We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS (UK)) and applicable law. Our responsibilities under those standards are further described in the Audiloffs responsibilities for the audit of the finanGial statements section of our report. We are independent of the Charity in accordance with the ethical requirements thal are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit eviden we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relating to going concern In auditing the financial statements, we have concluded that the Trustees, use of the going concem basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or ¢ondilions that. individually or collectively, may cast significant doubt on the Charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the Trustees with respect to going ¢on¢em are described in the relevant sedions of this report. other information The other information comprises the information included in the annual report. other than the accounts and our auditor's report thereon. The Trustees is responsible for the other infomiation. Our opinion on the accounts does not cover the other information and we do not express any form of assuran conclusion thereon. In connection with our audit of the accounts, our responsibility is to read the other information and, in doing so. consider whether the other information is materially inconsistent with the accounts or our knowledge oblained in the audit or otheiSe appears lo be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the aGcounts or a material misstatement of the other infomiation. If, based on the work we have performed, we conclude that there is a material misststement of this other information, we are required to report that fact. We have nothing to report in this regard. Opinions on other matters prescribed by the Companies Act 2006 In our opinion, based on the work undertaken in the course of our audit= the information given in the Trustees, Report, which includes the Trustees. Report prepared for the purposes of company law, for the financial year for which the accounts are prepared is consistent with the accounts. and the Trustees, Report within the Trustees, Report have been prepared in accordance with applicable legal requirements.
CENTRE FOR INDEPENDENT LIVING N.1. INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF CENTRE FOR INDEPENDENT LIVING N.1. Matters on which we are required to report by exception In the light of the knowledge and understanding of the Charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report and the Directors, Report. We have nothing to report in respect of the following matters in relation to which the Charities (A¢¢ounts and Reports) Regulations 2008 require us to report to you if, in our opinion- Responsibllities of Trustees As explained more fully in the statement of Trustees. responsibilities, the Trustees, who are also the directors of the Charity for the purpose of Gompany law, are responsible for the preparation of the financial statements and for being satisfied that they give a Irue and fair view, and for such intemal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the Trustees are responsible for assessing the Charivs abilty to continue as a going concem. disclosing, as applicable, matters related to going concern and using Ihe going concern basis of accounting unless the Trustees either intend to liquidate the tharitable company or to cease operations, or have no realistic alternative but to do so. Auditorfs responsibilities for the audit of the financial statements Our objectives are to obtain reasonable assuran about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error. and to issue an auditorfs report Ihal includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee Ihat an audit conducted in accordance with ISAS (UK) wi15 always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material rf, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. A further description of our responsibilities is available on the Financial Reporting Council's website at- https.'Il www.frc.org.uklauditorsresponsibilities. This description fomis part of our auditols report.
CENTRE FOR INDEPENDENT LIVING N.1. INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF CENTRE FOR INDEPENDENT LIVING N.1. Our approach to identifying and assessing the risks of material misstatement in respe¢t of irregularities, including fraud and non-compliance with laws and regulations, was as follows: the engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations,. we identified the laws and regulations applicable to the company through discussions with directors andlor senior management, and from our commercial knowledge and experience of the sector., We focused on specifi¢ laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the company, including Companies Act 2006, taxation legislation, data protection. anti-bribery. employment, environmental and health and safety legislation we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and inspecting legal correspondence., and identified laws and regulations were communicated within the audit team regularly and the team remained alert to instsnces of non-compliance throughout the audit. We assessed the susceptibility of the company's financial statements to material misstatement, including obtaining an understanding of how fraud might occur. by.. making enquiries of management as to where they considered there was susceptibility to fraud. their knowledge of actual, suspected and alleged fraud,. and considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations; To address the risk of fraud through management bias and override of controls, we: performed analytical procedures to identify any unusual or unexpected relationships. tested journal entries to identify unusual transactions- assessed whether judgements and assumptions made in determining the accounting estimates Set out in Note 2 were indicative of potenlial bias- and investigated the rationale behind significant or unusual transactions., In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which induded, but were not limited to: agreeing financial statement di5dosures to underlying supporting documentation. reading the minutes of meetings of those charged with governan¢e- enquiring of management as lo actual and potential litigation and claims., and reviewing correspondence with HMRC and the company's legal advisors; There are inherent limitations in our audit procedures described above. The more removed that laws and regulalions are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required lo identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any. Material misstatements that arise due to fraud can be harder to deteot than those that arise from error as they may involve deliberate concealment or collusion. This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 to the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditors, report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for out audit work, for this report, or for the opinions we have formed. 10-
CENTRE FOR INDEPENDENT LIVING N.1. INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF CENTRE FOR INDEPENDENT LIVING N.1. Angela Craigan Isenior Ststutory Auditor} for and on behalf of Harbinson Mulholland Chartered Accountants Statutory Auditor Centrepoint 24 Ormeau Avenue Belfast Co. Antrim Northem Ireland BT2 8HS Harbinson Mulholland is eligible for appointment a5 auditor of the Charity by virtue of its eligibility for appointment as auditor of a Company under section 1212 of the Companies A¢t 2006. 11
CENTRE FOR INDEPENDENT LIVING N.1. STATEMENT OF FINANCIALACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2023 Unrestricted Restricted funds funds 2023 2023 Total Unrestricted Restricted funds funds 2022 2022 Total 2023 2022 Notès Income from.. Donations and legacies Charitable aclivilies Investments 50 1,048,376 1,544 50 1,048,376 1,544 10,000 1,065,841 358 6,112 16,112 1,065.841 358 Total Income 1.049,970 1,049,970 1,076,199 6.112 1.082.311 Ex endlture on.. Charitable activities 1.042,068 1,042,068 1,080,976 1,080,976 Net gainsl{losses} on investments 12 (14,616) (14,616) 35.741 35.741 Net (expenditure)fincome forthe yearl Net movement in funds (6,714) (6,714) 30,964 6,112 37,076 Fund balances at 1 April 2022 776,135 11,325 787,460 745,171 5,213 750,384 Fund balances at 31 March 2023 769.421 11,325 780,746 776,135 11,325 787,460 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. The statement of financial activities a150 complies with the requirements for an income and expenditure account under the Companies Act 2006. 12-
CENTRE FOR INDEPENDENT LIVING N.1. STATEMENT OF FINANCIAL POSITION AS AT31 MARCH 2023 2023 2022 Notes Fixed assets Tangible assets Investments 13 14 21.376 453,714 29,601 466,917 475,090 496,518 Current assets Debtors Cash at bank and in hand 15 112,754 396,707 130,230 332,053 509.461 462,283 Creditors: amounts falling due within one year 16 (203,805) (171,341) Net current assets 305.656 290,942 Total assets less Current liabilities 780.746 787,460 Income funds Restricted funds Unrestricted funds- general 17 11,325 769,421 11,325 776,135 780,746 787,460 The company is entitled to the exemption from the audii requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2023, although an audit has been carried out under section 65 of the Charities Act (Northern Ireland) 2008. No member of the company has deposited a notice, pursuant to section 476, requiring an audit of these accounts under the requirements of the Companies Act 2006. The Trustees, responsibilities for ensuring that the charity keeps accounting records which comply with section 386 of the Act and for preparing accounts which give a true and fair view of the stste of affairs of the company as at the end of the financial year and of ils in¢oming resources and application of resources, induding its income and expenditure, for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to accounts, so far as applicable to the company. These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies, regime. The financial statements were approved by the Trustees on ..il..l. ..la.... Michael Holden Trustee Amanda Paul Trustse Company Registration No. N1058552 The notes on pages 15 to 23 form part of these financial statements. 13-
CENTRE FOR INDEPENDENT LIVING N.1. STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2023 2023 2022 Notes Cash flows from operating activities Cash generated froml(absorbed by) operations 20 68,313 (19,953) Investing activities Purchase of tangible fixed assets Inveslment income received (5,203) 1,544 (20,637) 358 Net cash used in investing activities (3,659) {20,279) Net cash used in financing activities Net increasel(decrease) in cash and cash equivalents 64,654 (40.232) Cash and cash equivalents at beginning of year 332,053 372,285 Cash and cash equivalents at end of year 396,707 332,053 14-
CENTRE FOR INDEPENDENT LIVING N.1. NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 Accounting policies Charity infonnation Centre for Independent Living N.1. is a private company limited by guarantee incorporated in Northern Ireland. The registered office is Linden House, Beechill Business Park, 96 Beechill Road, Belfast, BT8 7QN. 1.1 Accounting conventton The accounts have been prepared in accordan with the Charity's Memorandum and Articles of Association. the Companies Act 2006 and °Accounting and Reporting by Charities: Statement of Recommended Pradi applicable to charities preparing their accounts in accordan with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). (as amended for accounting periods commencing from 1 January 2016). The Charity is a Public Benefft Entity as defined by FRS 102. The financial statements are prepared in sterling, which is the functional currency of the Charity. Monetary amounts in these financial statements are rounded to the nearest £. The accounls have been prepared under the historical cost convention. The principal accounting policies adopted are set out below. 1.2 Going concern At the time of approving the financial statements, the Trustees have a reasonable expeclalion that the Charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees conlinue to adopt the going conrn basis of accounting in preparing Ihe financial statements. 1.3 Charitsble funds Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives. Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are sel out in the notes to the financial statements. Endowment funds are subject to specific conditions by donors that the capital must be maintained by the Charity. 1.4 Income 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. Cash donations are recognised on receipt. Other donations are recognised once the Charity has been notified of the donation, unless performance conditions require deferral of the amount. In¢ome tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. Legacies are recognised on receipt or otherwise if the Charity has been notified of an impending distribution. the amount Is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset. Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods and SeiceS provided in the normal course of business, net of discounts, VAT and other sales related taxes. 15-
CENTRE FOR INDEPENDENT LIVING N.1. NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Accounting policies Icontinued) 1.5 Expenditure Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation Can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs. including support ¢osts involved in undertaking each activity. Direct costs attributable lo a single activity are allocated directly to that aGtivity. Shared costs which contribute lo more than one activity and support costs which are nol attributable to a single activity are apportioned betsveen those activities on a basis consistenl with the use of resources. Central staff cosls are allocated on the basis of time spent. and depreciation charges are allocated on the portion of the asset's use. Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefst to a third party, it is probably that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure on charitable activities are costs incurred on the charity's operations. induding support Costs and costs relating to the governanrE of the company's charitable activities. 1.6 Tangible fixed assets Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases.. Office Equipment 200A straight line The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activitie5. 1.7 Fixed asset investments Fixed asset investments are initially measured at transaction price exduding transaotion cosls, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net incomel(expenditure) for the year. Transaction costs are expensed as incurred. 1.8 Impairnient of fixed assets At each reporting end date, the Charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists. the recoverable amount of the asset is estimated in order to detemiine the extent of the impairment loss (rf any). 1.9 Cash and cash equivalents Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. 16-
CENTRE FOR INDEPENDENT LIVING N.1. NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Accounting policies (Continued) 1.10 Financial instruments The Charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12 'Other Financial Instruments Issues. of FRS 102 to all of its financial instruments. Financial instruments are recognised in the Charitys balance sheet when the Charity becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements. when there is a legally enforceable right to set off the recognised amounts and there is an intenlion to settle on a net basis or to realise the asset and settle the liability simultsneously. Inancial assets Basic financial assels, which include debtors and cash and bank balances, are initially measured at transaction pri including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction. where the transaction is measured at the present value of the fulure reip1S discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. Basic financial liabilities Basic financial liabilities, including creditors and bank loans are initially recognised at 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. Debt instruments are subsequently carried at amortised cost. using the effective interest rate method. Trade creditors are obligalions to pay for goods or ServIS that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities rf 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 measured at amortised cost using the effective interest method. Derecognition of financial liabilities Financial liabilities are derecognised when the CharItS contractual obligations expire or are discharged or cancelled. 1.11 Employee benefits The cost of any unused holiday entitlement is recognised in the period in which the employee's ServIS are received. Termination benefits are recognised immediately as an expense when the Charity is demonstrably Committed to tenninate the employment of an employee or to provide termination benefits. 1.12 Retirement benefits Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due. 17-
CENTRE FOR INDEPENDENT LIVING N.1. NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Critical accounting estimatss 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 thal are nol 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 results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in Ihe period in which the estimate is revised where Ihe revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. Critical judgements Provisions Provisions are recognised when the Company has a present obligation {legal or constructive) as a result of past event. it is probable that the Company will be required to settle the probable oufflow of resources, and a reliable estimate can be made of the amount of the obligalion. Donations and legacies Unrestricted Restricted funds funds 2023 2023 Total Total 2023 2022 Donations and gifts 50 50 16.112 For the year ended 31 March 2022 10,000 6,112 16,112 Charitable activities 2023 2022 Support service contract payments Payroll service DEL access to work 362.400 685,976 365,867 691,951 8,023 1,048,376 1,065,841 18-
CENTRE FOR INDEPENDENT LIVING N.1. NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Inveslments Unrestricted funds 2023 Total 2022 Interest received 358 Charitable activitles 2023 2022 Staff costs Depreciation and impaimient Establishment costs Administration costs Payroll service costs Finance costs 845,497 13.429 64,685 105,899 6,514 6,044 791,517 16,064 68,493 104,707 94,530 5,665 1.042.068 1.080,976 1,042.068 1.080,976 Net movement in funds 2023 2022 Net movement in funds is ststed after Ghargingl(Grediting) Depreciation of owned tsngible fixed assets 13,429 16,064 Auditorfs remuneration Fees payable to the Charity's auditor and associates: 2023 2022 Audit of the Charity's annual accounts 2,500 2,500 Trustses None of the Trustees (or any persons connected with them) received any remuneration or benefits from the Charity during the year. 19-
CENTRE FOR INDEPENDENT LIVING N.1. NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 10 Employees The average monthly number of employees during the year was: 2023 Number 2022 Number 41 41 Employment costs 2023 2022 Wages and salaries Social security costs Other pension costs 765,515 63.672 16,310 724,501 52,142 14,874 845.497 791,517 The remuneration of key management personnel in the year was £172,946 (2022.. £143,780). The key management personnel of the Charity comprises of 4 members of staff (2022: 4): the CEO. Deputy CEO, Payroll Service Manager and the Independent Service Manager. There were no employees with annual remuneration of £60,000 or more. 11 Taxation The charity is exempt from tax on income and gains falling within section 505 ofthe Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the exlenl that these are applied to its charitable objects. 12 Net gainsl(losses) on investments Unrestrlcted funds 2023 Total 2022 Gainl(loss) on sale of investments (14.616) 35,741 -20-
CENTRE FOR INDEPENDENT LIVING N.1. NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 13 Tangible fixed assets Offico Equlpment Cost At 1 April 2022 Additions 318,557 5,203 At 31 March 2023 323,761 Depreciation and impairnient At 1 April 2022 Depreciation tharged in the year 288,956 13.429 At 31 March 2023 302.385 Carylng amount At 31 March 2023 21.376 At 31 March 2022 29.601 14 Fixed asset investments Listed Unlisted investments investments Totsl Cost or valuation At 1 April 2022 Additions Valuation changes Net movement in cash Disposals 382.740 22,674 (21.007) (5,795) (10,488) 84.177 466,917 22,674 (19.594) (5,795) (10.488) 1,413 At 31 March 2023 368.124 85,590 453.714 Carrying amount At 31 March 2023 368,124 85,590 453,714 At 31 March 2022 382.740 84,177 466,917 21
CENTRE FOR INDEPENDENT LIVING N.1. NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 15 Debtors 2023 2022 Amounts falling due within one year: Trade debtors Prepayments and accrued income 107.628 5,126 125,090 5,140 112,754 130,230 16 Creditors: amounts falling due within one year 2023 2022 Other taxation and social security Trade creditors Other creditors AGcruals and deferred income 62,453 22,360 115,992 3,000 54,696 6,810 106,835 3,000 203,805 171,341 17 Restricted funds The income funds of the charity include restricted funds comprising the following unexpended balanS of donations and grants held on trust for specific purposes- Movement in funds Incomlng Resources Balance at re$our¢&$ ¢xp&nd¢d 31 March 2023 Balance at 1 April 2022 DPO Emergency Covid Fund 11,325 11,325 18 Analysis of net assets between funds Unrestricted Restricted funds Totsl Fund balances at 31 March 2023 are represented by.. Tangible assets Investments Current assetsl(liabilities) 21,376 453,714 294,331 21,376 453.714 305,656 11,325 769,421 11,325 780,746 19 Related party transactions There were no disclosable related party transactions during the year (2022 - none). -22-
CENTRE FOR INDEPENDENT LIVING N.1. NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 20 Cash generated from operdtions 2023 2022 {Deficit)Isurpus for the year (6,714) 37,076 Adjustments for: Investment income recognised in statement of financial activities Lossl(gain) on disposal of investments Depreciation and impairment of tangible fixed assets (1,544) 14,616 13,429 (358) (35,741) 16,064 Movements in working capital: Decreasel(increa5e) in debtors Increasel{decrease) in creditors 17.476 32,464 (35,563) (1,431) Cash generated froml(absorbed by) operations 69,727 (19,953) -23-