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 ernbra￿d 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 faC￿t0-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 neI￿orkIng and sharing of
exPerien￿sfideas.
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 intrOdU￿d 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 annOUn￿mentS 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 ne￿OrkIng 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. be￿een 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 rese￿eS 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 praCtI￿S 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 pro￿sS. 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 ne￿Ork 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 con￿rning 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 CoMpan￿S 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 othe￿iSe 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 con￿rn 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 Se￿iceS 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 re￿ip1S 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 ServI￿S 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 CharIt￿S 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 ServI￿S 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 balan￿S 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-