Draft Financial Statements at 11 November 2024 at 15:41:58
Charlty registration number NIC 100690
Company registration number N1058552 (Northern Ireland
CENTRE FOR INDEPENDENT LIVING N.1.
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

Draft Financial Statements at 11 November 2024 at 15:42:32
CENTRE FOR INDEPENDENT LIVING N.1.
LEGAL AND ADMINISTRATIVE INFORMATION
Directors
Angela Hendra
Michael Holden
Ronan Murray
Amanda Paul
Alison Lockhart
Patricia Millar
Catriona Graham
Brian Alyward
(Appointed 15 November 2023)
Secretary
Bryan Myles
Charity number
NIC 100690
Company number
N1058552
Registered office
Linden House
Beechill Business Park
96 Beechill Road
Belfast
BT8 7QN
Audltor
Harbinson Mulholland
Centrepoint
24 Ormeau Avenue
Belfast
Co. Antrim
Northern Ireland
BT2 8HS
Bankers
Ulster Bank Limited
27 Main Street
Crumlin
CoAntrim
BT29 4UR

Draft Financial Statements at 11 November 2024 at 15'.42'.32
CENTRE FOR INDEPENDENT LIVING N.1.
CONTENTS
Page
Trustees, report
Independent auditorfs report
7-10
Statement of financial activities
11
Statement of financial position
12
statement of cash flows
13
Notes to the financial statements
14-22

Draft Flnancial Statements at 11 November 2024 at 15:42:32
CENTRE FOR INDEPENDENT LIVING N.1.
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
The Twstees (who are referred to as the Board) present their annual report together with the audited financial
statements for the year 1 April 2023 to 31 March 2024.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the
financial statements and comply with the Charity's governing document, the Companies Act 2006 and
"Accounting and Reporting by Charities: Statement of Recommended Practice applicable to Charities preparing
their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
(FRS 102)" (effective l January 2019).
Objectives and actlvlties
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 Vlslon
To create a world where disability is not a disadvantage.
Our Mission
To empower disabled people to live independently in an inclusive society through delivering quality service and
campaigning for change.
strategic Aims
1. Connect disabled people- We will conneGt disabled people to each other and with otherpeople
2. Promote the voice of disabled people
We will promote CILNI through listening and providing
opportunities for the voices of disabled people to be heard
3. Infonn govemment policy- We will use personal experience to help infonn and influence govemment
policy
4. Provide effective Servi￿S- We will ensure Se￿iceS are appropriate and of high quality
5. Build and strengthen MeMbe￿hIp - We will expand CILNI membership through recnjiting 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 services to disabled people throughout
Northern Ireland, in order to enable them to achieve choice, control and independence through Direct Payments
and related funding systems.
The organisation's key objective. core service aims and work underpinning them demonstrates the public benefit
as required by the Charities Act Nl 2008.
The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the
Charity should undertake.

Draft Financial Statements at 11 November 2024 at 15:42:32
CENTRE FOR INDEPENDENT LIVING N.1.
TRUSTEES. REPORT (CONTINUED){INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
Achievements and performance
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
development as it uses innovative approaches to support individuals and families living with disability to live the
life that they choose.
The charity's 22nd Annual General Meeting took place in November 2023. The AGM is the opportunity for the
members of the charity to appoint directors and receive the official reports. This year the members approved the
establishment of a new fully owned company CILNI Enterprises C.l.C. as a means to expand the Charity's
already successful operational model.
The charity's significant flagship engagement event took place in November after a gap of several years. The
Independent Living Nl 2023 event brought together service users, service providers, policy makers and social
care workers. Using the Stormont hotel, the event was well attended and provided a good engagement,
networking and learning opportunity. The event resulted in a growth in CILNI membership, stronger partnerships
with other organisations, good conversations with politicians and policy. makers, opportunities to share best
practice and a call for future action from Nl grassroots disability activists.
CILNI completed the second year of delivering a regional advice service under contract to the Department of
Health. The contract has been extended for a fourth year until March 2027 and the charity is commissioned to
provide a regional advice, information and advocacy service to support people to manage their own care. using
Direct Payments as part of the Self-Directed Support regime. The collaborative work arrangement wth officials
from the Department and the five Health and Social Care Trusts adds value to the service and overall policy
framework. The advice team who are responsible for delivering the service have ensured that response times
have improved and waiting times for appointments have reduced. At the end of the year, the management
structure for the service changed to allow for some internal job transfers. The service has continued to perform
well in the majority of areas under the new leadership. The Advice SeNice responded to over 7,000 enquires
from a total of 2,917 carers and service users. The Advice Service has undertaken a larger proportion of
independent advocacy cases than required under the service contract. 24 information and training sessions
were delivered to voluntary groups and social workers during the year. Online delivery has made it much easier
for seNi¢e users to join the sessions and access the information being shared, but unfortunately limits
opportunities for informal networking and sharing of experienceslideas. A new publication entitled 'Pur¢hasing
support from a self-employed personal assistant. was completed and distributed. A business case to scope out
and develop this workforce across Northern Ireland was prepared and supported by the Department of Health.
The initial phase of this scoping project commenced during the year.
The payroll service has now Completed 7'A years under CILNI'S management and it continues to offer a bespoke.
specialized 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
concems 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. The use of the Connect digital system,
introduced last year, has grown steadily and team are seeing more service users transferring from its paper-
based service to its digital service. The new digitsl fom) for onboarding new clients was fully integrated into the
payroll service as part of the payroll set- up process. This digital development has brought benefits for service
users. their employees as well as to the operation of the payroll bureau. The payroll team was pleased to have
been shortlisted as a Social Enterprise Awards Nl 2023 finalist in different categories, namely (1) outstanding
social enterprise team and (2) outstanding young person in a social enterprise.
The Independent Living Accounts service which is available to assist service users in setting their personal
budgets had another busy year. The service continues to offer support in a number of areas including initial
budget setting as well as reviewing budgets against a change in personal circumstsnces or funding
arrangements. The annual announcement of the percentage uplift in the SDS hourly regional rale by the
Department of Health was made earlier this year. To resource the growing workload generated by the early
announcement, the team was augmented by other internal staff for a number of months.

Draft Financial Statements at 11 November 2024 at 15:42:32
CENTRE FOR INDEPENDENT LIVING N.1.
TRUSTEES. REPORT (CONTINUED)(INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
The use of digital techniques to engage with people and bring efficiencies to the organisation was further
embedded within the overall operations. A number of internal projects including the development of new
online resources were launched during the year. The first digital resource allows payroll service users to input
their Direct Payment financial data onto the charity's website so that a personalised budget can be provided
based on the information. The second digital resource allows for a convenient and efficient method of on-
boarding new clients to the payroll service. These resources have brought admin and operational improvements
to the se￿]Ce. They were both launched towards the end of the financial year. The staff team continue to
embrace hybrid working arrangements and offer a range of in-person and online facilities to service users.
CILNI'S policy activities continued throughout the year. CILNI was represented on the Independent Living Fund
(ILF) Nl Stskeholder Group and continues to work collaboratively for the re-opening of the ILF for grant
applications from disabled people in Northem Ireland in line wilh the new policy in Scotland. 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 participated in the
Disability Forum set up by the UNCRPD Independent Mechanism in Northern Ireland. The role of the Forum is
to provide a dedicated space to ensure disabled people are at the core of IMNI'S work in promoting, protecting
and monitoring the implementation of the UNCRPD in Northern Ireland. CILNI took an active part in a number of
IMPACT °IMProving Adult Social Care Togetherf, programmes throughout the year. Staff participated in a number
of co-design groups and availed of leaming opportunities. The charity was successful in being awarded a
Demonstrator site to scope transitioning in social care across the five HSC Trusts during the next financial year.
CILNI board members and staff were part of a delegation in meetings with the PSNI Chief Constable and
members of his senior leadership team. CILNI management continued to maintain and build good relations
across the public and private sector. Effective working relations was maintained with the five HSC Trusts, RQIA.
PCC, NISCC, local charities and a number of private companies.
The 2023 user survey provided a welcome review of the experience of all respondents who have come into
contact with CILNI'S services. With a sample size of 100 respondents, the survey evidenced a high level of
satisfaction that echoes the findings of the previous surveys and is testament to the need and value of the work
done by the organisation. It was particularly pleasing to note that 79 % felt confident in recommending CILNI'S
se￿l¢eS to others. All the feedback provided helps the organisation to continue to develop and improve the way it
supports individuals in their independence.
Financlal review
In the financial year ended 31 March 2024 the organisation's income exceeded its expenditure by £122,187.
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 sustainability. The policy also recognises the need to hold cash reserves in order to protect the
organisation from the volatility 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
financial 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 tem, 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 temi.
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
established 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 that 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 staff appraisal
scheme.

Draft Flnanclal Statements at 11 November 2024 at 15:42:32
CENTRE FOR INDEPENDENT LIVING N.1.
TRUSTEES, REPORT (CONTINUED)(INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
Plans
for
future
periods
The current CILNI strategy will continue to guide the direction for the organisation in achieving its charitable
objectives. The organisation's mainstream services, namely to deliver a regional independent advice and
information seNice for independent living., the payroll service for employers of personal assistants., the
independent living accounts seNice' and the campaigning activity will be maintained.
The charity will work on a number of strategic goals to advocate more strongly for independent living values,
principles and practices across Northern Ireland. It 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. This strategy is the core of the charity's mission to promote independent living and empower disabled
people.
The charity will explore new ways of generating income through the establishment of a fully owned ￿Mmunity
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.
CILNI will accelerate its digital strategy through website developments, App development, enhanced social media
communication and adopt new technologies to support more on-line activity.

Draft Flnancial Statements at 11 November 2024 at 15:42:32
CENTRE FOR INDEPENDENT LIVING N.1.
TRUSTEES. REPORT (CONTINUED){INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
Structure, governance and management
CILNI is 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 the 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 statements were:
Angela Hendra
Michael Hendra
Michael Holden
Ronan Murray
Amanda Paul
Alison Lockhart
Patricia Millar
Catriona Graham
Brian Alyward
(Resigned 22 September 2024)
(Appointed 15 November 2023)
The management of the company is the responsibility of the Board who are elected and co-opted under the
terms of the Memorandum and Articles of Association. It is governed by up to 13 Board Members elected by its
membership through an election process. 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 network and professional organisations e.g. NICVA, Disability Action, C03 and
CIPP as well as working in partnership with other key organisations e.g. DOH and HSCTS.
The company's current policy concerning 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 company's current policy conceming the payment of trade creditors is to:
settle the temis of payment with suppliers when agreeing the terms 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 accordan￿ 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's 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 acting 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 govemance support needs
in consultation with its legal advisor and support organisations.
No preference dividends were paid. the directors do not recommend payment of a final dividend.

Draft Financial Statements at 11 November 2024 at 15:42:32
CENTRE FOR INDEPENDENT LIVING N.1.
TRUSTEES. REPORT {CONTINUED){INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
Statement of Trustees. responsibilities
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
statements, the Trustees are required to:
select suitable accounting policies and then apply them consistently.
observe the methods and principles in the Charities SORP.,
make judgments and accounting estimates that are reasonable and prudent;
prepare the financial statement5 on the going concern basis unless it is inappropriate to presume that
the charitable company will Continue in operation.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the
charitable company's transactions and disclose with reasonable a¢curacy at any time the financial position of the
charitable company and enable them to ensure that the financial statements comply with 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 detection of fraud and other irregularities.
Auditor
In accordance 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.
Disclosure of information to auditor
Each of the persons who are Trustees at the time when this Trustees, Report is approved has confirmed that..
so far as that Trustee is aware, there is no relevant audit infonnation of which the charitable 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 infomiation and to establish that the charitable company's auditors are aware of that
information.
*)1:: |24-
This report was approved by the Trustees on ..
and signed on their behalf by..
Michael Holde
Trustee
Dated..

Draft Financlal Statements at 11 November 2024 at 15:41:58
CENTRE FOR INDEPENDENT LIVING N.1.
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF CENTRE FOR INDEPENDENT LIVING N.1.
Opinion
We have audited the financial statements of Centre for Independent Living N.1. (the 'Charity') for the year ended 31
March 2024 which comprise the statement of financial activities, the statement of financial position, the statement of
cash flows and notes to the financial statements, including significant accounting policies. The financial reporting
framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards,
including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of
Ire18nd (United Kingdom Generally Accepted Accounting Practice).
In our opinion, the financial statements:
give a true and fair view of the state of the charitable company's affairs as at 31 March 2024 and of its
incoming resources and application of resources, for the year then ended.,
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice.
and
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with Intemational Standards on Auditing (UK) {ISAs (UK)) and applicable
law. Our responsibilities under those standards are further described in the Audrfofs responsibilities for the audit of
the financial statements section of our report. We are independent of the Charity in accordance with the ethical
requirements that are relevant to our audit of the financial ststements 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 evidence 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 concern 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
conditions that, individually or collectively, may cast significant doubt on the Charity's ability to continue as a going
concem for a period of at least twelve months from when the financial statement5 are authorised for issue.
Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the
relevant sections 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 are responsible for the other information. Our opinion on the accounts does
not cover the other information and we do not express any form of assurance 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 obtained in the
audit or otherwise appears to 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 accounts or a
material misstatement of the other information. If, based on the work we have perfomed, we conclude that there is
a material misstatement 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.

Draft Financial Statements at 11 November 2024 at 15:41:58
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 (Accounts and
Reports) Regulations 2008 require us to report to you if, in our opinion-.
Responsibilities 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 company law, are responsible for the preparation of the financial statements and for being
satisfied that they give a true and fair view, and for such internal 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 Charity's ability to continue as
a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of
accounting unless the Trustees either intend to liquidate the charitable 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 assurance about whether the financial statements as a whole are free from
material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion.
Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance
with ISAS (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or
error and are considered material if, 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 auditor's report.

Draft Financial Statements at 11 November 2024 at 15:41:58
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 respect 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 specific laws and regulations which we considered may have a direct material effect on the financial
statements or the operations of the company, including Companies Ad 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
identtfied laws and regulations were communicated within the audit team regularly and the team remained
alert to instances 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 potential bias. and
investigated the rationale behind significant or unusual transaction5',
In response to the risk of irregularities and non-compliance with laws and regulations. we designed procedures
which included, but were not limited to..
agreeing financial statement disclosures to underlying supporting documentation-
reading the minutes of meetings of those charged with governance-
enquiring of management as to actual and potential litigation and claims,. and
reviewing correspondence with HMRC and the company's legal advisors.,
There are inherent limitations in our audit prO￿dureS described above. The more removed that laws and
regulations 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 to 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 detect 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 charitsble company's members as a body, for out audit work, for this report. or for the opinions we
have formed.

Draft Financial Statements at 11 November 2024 at 15:41".58
CENTRE FOR INDEPENDENT LIVING N.1.
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF CENTRE FOR INDEPENDENT LIVING N.1.
Centrepoint
24 Omieau Avenue
Belfast
Co. Antrim
Northern Ireland
BT2 8HS
Harbinson Mulholland is eligible for appointment as auditor of the Charity by virtue of its eligibility for appointment as
auditor of a company under section 1212 of the Companies Act 2006.
10-

Draft Financial Statements at 11 November 2024 at 15:42:32
CENTRE FOR INDEPENDENT LIVING N.1.
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
Unrestricted Restricted
funds
funds
2024
2024
Total Unrestrlcted Restricted
funds
funds
2023
2023
Total
2024
2023
Notes
Income from:
Donations and legacies
Charitable activities
Investments
8,015
1,110,705
3,408
8,015
1,110,705
3.408
50
1,048,376
1,544
50
1.048,376
1,544
Total income
1,122,128
1,122,128
1,049,970
1.049,970
Expenditure on:
Charitable activities
1,022.460
11,325 1,033,785
1,042.068
1.042,068
Total expenditure
1,022,460
11,325
1,033,785
1,042,068
1.042,068
Net gainsl(losses) on
investments
10
33,844
33,844
(14.618)
(14,616)
Net Incomel(expenditure) and
movement in funds
133,512
(11,325)
122.187
(6,714)
(6.714)
Reconciliation of funds:
Fund balances at 1 April 2023
769,421
11,325
780,746
776,135
11,325
787.460
Fund balances at 31 March
2024
902,933
902,933
769,421
11.325
780,746
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure
derive from continuing activities.
11

Draft Financial Statements at 11 November 2024 at 15".42'.32
CENTRE FOR INDEPENDENT LIVING N.1.
STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2024
2024
2023
Notes
Fixed assets
Tangible assets
Investments
12
11
18,983
490,561
21,376
453,714
509,544
475,090
Current assets
Debtors
Cash at bank and in hand
13
134,115
463,601
112,754
396,707
597,718
509,461
Creditors: amounts falling due wlthin
one year
14
(204,327)
(203,805)
Net current assets
393,389
305,656
Total assets less current liabilities
902,933
780,746
Income funds
Restricted funds
Unrestricted funds - general
17
11,325
769,421
902,933
902,933
780,746
The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act
2006, for the year ended 31 March 2024, 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 state of affairs of the company as at the
end of the financial year and of its incoming resources and application of resource5, including 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, $0 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
Michael Holden
Trustee
Amanda Paul
Trustee
Company Registration No. N1058552
The notes on pages 14 to 22 form part of these financial statements.
12-

Draft Financial Statements at 11 November 2024 at 15:42:32
CENTRE FOR INDEPENDENT LIVING N.1.
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2024
2024
2023
Notes
Cash flows from operating activities
Cash generated from operations
20
70.719
68,313
Investing activities
Purchase of tangible fixed assets
Investment income re￿iVed
{7,233}
3,408
(5.203)
1.544
Net cash used in investing activities
(3,825)
(3.659)
Net cash used in financlng activltles
Net Increase In cash and cash equivalents
66.894
64,654
Cash and cash equivalents at beginning of year
396.707
332,053
Cash and cash equlvalents at end of year
463,601
396,707
13-

Draft Flnanclal Statements at 11 Novetnber 2024 at 15:42:32
CENTRE FOR INDEPENDENT LIVING N.1.
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies
Charity information
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 conventlon
The accounts have been prepared in accordance with the Charity's Memorandum and Articles ofAssociation,
the Companies Act 2006 and 'Accounting and Reporting by Charities: Statement of Recommended Pradice
applicable to charities preparing their accounts in accordance 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 Benefit 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 accounts 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 expectation that the Charity
has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees
continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitsble
objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The
purposes and uses of the restricted funds are set 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. Income 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
contingent asset.
Turnover is measured at the fair value of the consideration received or receivable and represents amounts
receivable for goods and services provided in the normal course of business, net of discounts, VAT and other
sales related taxes.
14-

Draft Financial Statements at 11 November 2024 at 15:42:32
CENTRE FOR INDEPENDENT LIVING N.1.
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accounting pollcies
(Continued)
1.5 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a
third paty, 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 costs involved in undertaking each activity. Direct costs attributable to a single
activity are allocated directly to that activity. Shared costs which contribute to more than one activity and
support costs which are not attributable to a single activity are apportioned be￿een those activities on a basis
consistent with the use of resources. Central staff costs 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 benefit 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 governance 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
200kn straight line
The gain or loss arising on the disposal of an asset is detemined as the difference be￿een the sale
proceeds and the carying value of the asset, and is recognised in the statement of financial activities.
1.7 Flxed asset Investments
Fixed asset investments are initially measured at transaction price excluding transaction costs, 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 Impalnnent of fixed assets
At each reporting end date, the Charity reviews the carrying amounts of its tsngible 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 determine the extent of the impairment
loss (if 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.
15-

Draft Financial Statements at 11 November 2024 at 15:42:32
CENTRE FOR INDEPENDENT LIVING N.1.
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accountlng policles
(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 Charity's 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 intention to settle on a
net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets. which include debtors and cash and bank balances, are initially measured at
transaction price 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 future receipts 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 obligations to pay for goods or seNices that have been acquired in the ordinary course of
operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one
year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at
transaction price and subsequently measured at amortised cost using the effective interest method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the Charity's contractual obligations expire or are discharged or
cancelled.
1.11 Employee benefjts
The cost of any unused holiday entitlement is recognised in the period in which the employee's services are
received.
Termination benefits are recognised immediately as an expense when the Charity is demonstrably committed
to terminate 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.
16-

Draft Financial Statements at 11 November 2024 at 15:42:32
CENTRE FOR INDEPENDENT LIVING N.1.
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Critical accounting estimates and judgements
In the application of the Charity's accounting policies, the Trustees are required to make judgements.
estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent
from other sources. The estimates and associated assumptions are based on historical experience and other
factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the estimate is revised where the 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 a
past event, it is probable that the Company will be required to settle the probable ouffiow of resources, and a
reliable estimate can be made of the amount of the obligation.
Donations and legacies
Unrestricted
funds
2024
Total
2023
Donations and gifts
8,015
50
Charitable actlvlties
2024
2023
Support service contract payments
Payroll service
387,400
743,305
362,400
685,976
1,110,705
1,048,376
Investments
Unrestricted
funds
2024
Total
2023
Interest received
3,408
17-

Draft Flnancial Statements at 11 November 2024 at 15:42:32
CENTRE FOR INDEPENDENT LIVING N.1.
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Charltable activities
2024
2023
Staff costs
Depreciation and impairment
Establishment costs
Administration costs
Payroll service costs
Finance costs
858,046
9,625
78,334
77,333
3,593
6,854
845,497
13,429
64.685
105.899
6,514
6,044
1,033,785 1,042,068
1,033,785 1,042,068
Analysis by fund
Unrestricted funds - general
Restricted funds
1,022,460 1,042,068
11,325
1,033,785 1,042,068
Trustees
None of the Trustees (or any persons connected with them) received any remuneration or benefits from the
Charity during the year.
Employees
The average monthly number of employees during the year was:
2024
Number
2023
Number
40
41
Employment costs
2024
2023
Wages and salaries
Social security costs
Other pension costs
778,607
63,340
16,099
765,515
63,672
16,310
858,046
845,497
18

Draft Financial Statements at 11 November 2024 at 15:42:32
CENTRE FOR INDEPENDENT LIVING N.1.
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Employees
(Continued)
The remuneration of key management personnel in the year was £181,125 (2023: £172,976). 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.
Taxation
The charity is exempt from tsx on income and gains falling within section 505 of the Taxes Act 1988 or section
252 of the Taxation of Chargeable Gains Act 1992 to the exient that these are applied to its charitable objects.
10 Net galnsl(losses) on investments
Unrestricted
funds
2024
Total
2023
Gainl(loss) on sale of investments
33,844
(14,616)
11 Fixed asset investments
Listed
Unlisted
investments investments
Total
Cost or valuation
At 1 April 2023
Additions
Valuation changes
Net movement in cash
Disposals
368,124
165,516
15,511
10.204
(157.387)
85.590
453.714
165,516
18,514
10,204
(157,387)
3,003
At 31 March 2024
401,968
88,593
490,561
Carrylng amount
At 31 March 2024
401,968
88,593
490,561
At 31 March 2023
368,124
85,590
453,714
19-

Draft Financial Statements at 11 November 2024 at 15:42:32
CENTRE FOR INDEPENDENT LIVING N.1.
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
12 Tangible fixed assets
Office Equipment
Cost
At 1 April 2023
Additions
323,759
7,233
At 31 March 2024
330,993
Depreciation and impairment
At 1 April 2023
Depreciation charged in the year
302,385
9,625
At 31 March 2024
312,010
Carrying amount
At 31 March 2024
18.983
At 31 March 2023
21.376
13 Debtors
2024
2023
Amounts falling due within one year:
Trade debtors
Prepayments and accrued income
129,816
4.499
107,628
5.126
134,115
112,754
14 Creditors: amounts falling due within one year
2024
2023
other taxation and social security
Trade creditors
Other creditors
Accruals and deferred income
63,272
7,264
130,791
3.000
62,453
22,360
115,992
3,000
204,327
203,805
15 Retirement benefit schemes
2024
2023
Defined contribution schemes
Charge to profit or loss in respect of defined contribution schemes
16,099
16,310
-20-

Draft Finan¢lal Statements at 11 November 2024 at 15:42:32
CENTRE FOR INDEPENDENT LIVING N.1.
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
15 Retirement benefit schemes
(Continued)
The Charity operates a defined contribution pension scheme for all qualifying employees. The assets of the
scheme are held separately from those of the Charity in an independently administered fund.
16 Unrestrlcted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are
not subject to specific conditions by donors and grantors as to how they may be used. These include
designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
At 1 April
2023
Incoming
resources
Resources
expended
Galns and At 31 March
losses
2024
General funds
769,421
1.122,128
{1,022,460)
33,844
902.933
Previous year:
At 1 April
2022
Incoming
resources
Resources
expended
Gains and At 31 March
losses
2023
General funds
776,135
1,049,970
(1,042,068}
(14,616)
769,421
17 Restricted funds
The restricted fund5 of the charity Comprise the unexpended balances of donations and grants held on trust
subject to specific conditions by donors as to how they may be used.
At 1 April
2023
Resources At 31 March
expended
2024
DPO Emergency Covid Fund
11,325
(11,325)
Previous year:
At 1 April
2022
Resources At 31 March
expended
2023
DPO Emergency Covid Fund
11.325
11,325
21

Draft Flnanclal Statements at 11 November 2024 at 15:42:32
CENTRE FOR INDEPENDENT LIVING N.1.
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
18 Analysis of net assets between funds
Unrestricted
Restricted
funds
Total
Fund balances at 31 March 2024 are represented by:
Tangible assets
Investments
Current assetsl(liabilities)
18,983
490,561
393,389
18,983
490,561
393,389
902,933
902,933
19 Related party transactions
There were no disclosable related party transactions during the year (2023 - none).
20 Cash generated from operations
2024
2023
Surplusl{deficit) for the year
122,187
(6.714)
Adjustments for:
Investment income recognised in statement of financial activities
{Gain)Iloss on disposal of investments
Depreciation and impairment of tangible fixed assets
(3,408)
(33,844)
9,625
(1,544)
14,616
13,429
Movements in working capital..
(Increase)Ide¢rease in debtors
Increase in creditors
{21,361)
522
17,121
32,464
Cash generated from operations
73,721
69,372
-22-