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2025-03-31-accounts

Compass Advocacy Network Limited

Registration number NI032676

Compass Advocacy Network Limited Registered Charity Number: NIC 100988 Trustees' report and financial statements for the year ended 31 March 2025

Compass Advocacy Network Limited

Company information

Committee of Management Alison Grundle
Robert Irvine Resigned 18.06.2025
- Trustees Ciara McLaughlin Resigned 11.09.2024
Alan McVicker
Esther Barnes
Scott Brown
Joanne McDowell Chairperson from 12.06.2024
Jayne Taggart
Caroline Rowlands
Lisa Bailey Appointed 13.03.2025
Alison Campbell Appointed 12.03.2025
Company Secretary Ms D McKee Resigned 10.07.2025
Ms A Morvaiova Appointed 10.07.2025
Senior Management Mrs J Schofield Chief Executive Officer
Mrs L McKendry Director of Services
Mr K Duffy Director of Social Enterprise
Ms D McKee Finance Manager
Company Number NI032676
Principal and Registered office 32 Lislagan Road
Ballymoney
Co Antrim
BT53 7DD
Auditors MKP Accountants Ltd
42A-44A New Row
Coleraine
BT52 1AF
Bankers Danske Bank
22 The Diamond
Coleraine
Solicitors Macauley Wray
35 New Row
Coleraine
Co Londonderry
BT52 1AH

Compass Advocacy Network Limited

Contents

Page
Trustees' report 1-6
Auditors' report 7-10
Statement of financial activities 11-14
Balance sheet 15
Cash flow statement 16
Notes to the financial statements 17-24

Compass Advocacy Network Limited

Trustee’s Report (including Directors’ Report) For the year ended 31 March 2025

The Trustees who are also directors of the company for the purposes of the Companies Act, present their report and the financial statements for the year ended 31[st] March 2025.

The information with respect to trustees, directors, officers and advisers set out on the information page, forms part of this report. The financial statements comply with current statutory requirements, the Memorandum and Articles of Association, Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their annual accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in October 2019, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Companies Act 2006 and UK Generally Accepted Practice.

Principal activities and business review

Our Aims and Objectives :

Our charity’s purposes are as set out in the objects clauses in the Company’s Memorandum of Association.

The Company’s objects are specifically restricted to the promotion, preservation, protection and safeguarding of mental and physical health and wellbeing, the promotion of social inclusion, the relief of poverty and unemployment, the advancement of education and the promotion of the benefit and wellbeing of people with learning disabilities and associated problems (hereinafter called the “beneficiaries”) resident in Northern Ireland and the surrounding area and in particular but not exclusively the Northern Health and Social Care Trust area, the Causeway area (“hereinafter called the “area of benefit”) without distinction of age, gender, disability, sexual orientation, nationality, ethnic identity, political or religious opinion by associating service users, the statutory and local authorities, community and voluntary organisation, healthcare providers and the inhabitants in a common effort to promote social inclusion and advance education with the objective of improving the conditions of life for the said beneficiaries and in particular:

1

Compass Advocacy Network Limited

Trustee’s Report (including Directors’ Report) For the year ended 31 March 2025

……continued

For, the purposes of this clause the expression “learning disability” shall include any learning disability, difficulties and associated problem or those who appear on the autistic spectrum, developmental disability of the mind, sensory impairment, acquired brain injury or mental health problem.

For the purposes of this article ‘socially excluded’ means people who are excluded from society, or parts of society, as a result of one or more of the following factors: unemployment; poor educational or skills attainment; youth, age, disability or infirmity and social and economic circumstances.

Ensuring our work delivers our aims

Our aims, objectives and activities are reviewed, monitored and assessed through our on-going programme of Directors Meetings. The Board assures adherence to the Charity Commission's general guidance on public benefit in assessing compliance with stated aims and objectives and in programming future activities. The Board of Directors is made up of the legal Directors of the Company who are individuals within the statutory, business, voluntary and community sectors. The Board of Directors meet and assume overall responsibility for all decisions made by the Management Board.

The focus of our work

At CAN, our unwavering commitment remains centred on people. As a user-led organisation, we continue to empower individuals who utilise our services, nurturing their strengths and adapting responsively to evolving needs. We take pride in maintaining an independent, progressive, and proactive approach, ensuring our work remains genuinely user-driven.

Our vision is for people with learning disabilities to realise their full potential, aspire to greater achievements, exercise choice and control, and become responsible citizens and role models for their peers. Through a diverse range of projects and social enterprises, we are dedicated to “Enhancing Lives and Creating Change,” enabling individuals to become self-advocates, improve employability, and boost self-esteem and confidence.

Who We Support

Our beneficiaries are people living across Northern Ireland, with a primary focus on the Causeway Area, but not exclusive to it. We particularly support individuals with learning disabilities, learning difficulties, and associated challenges—including those on the autism spectrum, those with acquired brain injuries, or mental health issues. There are no harms resulting from our purposes, and no person connected with CAN gains a private benefit beyond what is incidental to our charitable aims.

Main Charitable Activities

We deliver our mission through:

We also bring together volunteers, parents, and carers to raise public awareness about learning disabilities and associated challenges.

Highlights of 2024-2025

CAN Social Enterprises

Our social enterprises—CAN Can Recycling and CAN Can Bazaar (with shops in Ballymena, Ballymoney, and Coleraine)— remained operational throughout the year and during this period we processed in excess of 220 tonnes, diverting waste from landfill.

2

Compass Advocacy Network Limited

Trustee’s Report (including Directors’ Report) For the year ended 31 March 2025

……continued

WE CAN Programme

WE CAN continued to operate during the period with funding from the Northern Health and Social Care Trust, providing training towards employment in horticulture, retail and processing.

UKSPF: The Prosper Project

The Prosper project, funded by UKSPF, provides tailored training and support for unemployed individuals seeking to build their skills. In partnership with Triangle Progression to Employment, AEL, Appleby Trust, and Stepping Stones, participants can work towards ASDAN-accredited qualifications while enhancing communication, confidence, social, and work skills. Since April, 36 participants have engaged with Prosper, with 28 achieving their goals. The programme is unique in supporting those not yet ready for supported employment, with referrals available to partner organisations when participants are prepared for further opportunities.

The BASE Programme

Operating across Ballymena, Ballymoney, and Coleraine, CAN BASE is a vibrant social and leisure initiative for adults with learning disabilities, autism, and mental health needs, delivered in partnership with the NHSCT Day Opportunities Programme. The service offers a supportive environment focused on skill-building, independence, friendship, and emotional well-being. Members are actively involved in shaping their experiences and activities, supported by dedicated staff and volunteers.

The Hub

The Hub, funded by Children In Need, is a weekly drop-in service for young people with learning disabilities, autism, and mental health issues. It provides a safe, informal, and inclusive space for young people to meet and make friends.

BLAST (Building Lives through Activity, Support, and Therapy)

BLAST supports young people aged 8-18 in the Causeway Coast and Glens and Mid & East Antrim areas who live with learning disabilities, autism, neurodiversities, and mental health challenges. The programme offers a range of therapies— including Play, Art, Animal, Gaming, and Equine-Assisted Therapy—designed to enhance emotional well-being, sensory skills, and social skills, helping participants lead more balanced lives.

Best Buddies NI

Best Buddies NI had a highly successful year, engaging over 150 participants in 38 weekly activities, including cultural cuisine nights, cinema trips, wrestling, music, bingo, magic, and drama performances. The project also delivered three seasonal events and six residential breaks, fostering meaningful friendships and social inclusion.

Josephine & Jack

Josephine and Jack, our life-sized anatomically correct puppets, have continued to be powerful tools for awareness and education, particularly around mental health, self-care, relationships, and sexual health. They were used in both group and one-on-one sessions, including recent Men’s Health Awareness Sessions.

Lislagan Farm

Following the successful relocation of all offices to Lislagan Farm in October 2022, the site has become a vibrant hub for children and adults with learning disabilities, autism, and mental health challenges. The farm offers a rich environment with nature trails, orchards, polytunnels, and a variety of animals, providing opportunities for social, leisure, and therapeutic activities. During 2024-2025, CAN received funding to build the Enterprise Shed and moved all activity onto site.

Lislagan Farm also serves as a platform for expanded training programmes in processing, horticulture, and land management, with plans to introduce hospitality training supported by a new coffee shop and respite accommodations. To address the need for respite, the farm will soon offer two Respite units and a Community space. Further down the line, there are plans to build a further 12 respite pods, enabling individuals to enjoy a nature-focused holiday experience in rural North Antrim.

Through these initiatives, CAN remains steadfast in its mission to empower people, foster inclusion, and create lasting change in the lives of individuals and the wider community.

3

Compass Advocacy Network Limited

Trustee’s Report (including Directors’ Report) For the year ended 31 March 2025

……continued

Financial Review

The financial overview for the year is outlined in the financial statements, spanning pages 11 to 14. Throughout 2024-25, CAN confronted persistent limitations and uncertainties in funding, compounded by escalating service demands and an increasingly challenging financial environment.

CAN's Management Team demonstrated adeptness in navigating these challenges. Despite the difficulties, they succeeded in securing essential funding from a variety of sources, including UKSPF, The Northern Health and Social Care Trust, The National Lottery Community Fund, The Rank Foundation, Children in Need, The Wolfson Foundation, Garfield Weston, Department of Foreign Affairs – Shared Island Civic Fund, DAERA, Causeway Coast and Glens Borough Council, Peaceplus, Dormant Accounts Fund NI together with other minor grants. Concurrently, efforts persist to augment income streams through continued development within our social enterprises.

Principal funding streams

CAN continues to rely principally on grant funding but the expansion of its retail portfolio and acquisition of Lislagan farm demonstrates the charity actively seeking ways to further develop opportunities for income generation in order to relinquish its reliance on statutory funding.

Investments policy

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

Reserves policy

In 2021-2022, the Management Committee examined the charity's requirements for reserves in light of the main risks to the organisation. Prior to this period, it established a policy whereby the unrestricted funds not committed or invested in tangible assets (free reserves) held by the charity should be between 3 and 6 months running costs. However, in preparation for the acquisition of Lislagan Farm, CAN undertook to review the Reserves Policy to enable the use of reserve funds where an argument could be made that this would benefit the organisation in the long term.

Budgeted expenditure for 2025-26 is £1,211,788 therefore the target is £302,947 to £605,893 in general funds.

Reserves are needed to meet the working capital requirements of the charity and the Management Committee are confident that at this level they would be able to continue the current activities of the charity in the event of a drop-in funding. At 31[st] March 2025 the Charity held reserves of £797,118 of which £293,383 were restricted funds, however it did not have any free reserves due to the purchase and development of property at Lislagan, but the long-term strategy is to continue to build reserves through planned operating surpluses.

Plans for the future

The charity plans to continue with the provision of existing range of facilities and projects, set out above in forthcoming years, subject to maintaining on-going funding arrangements. The charity intends to further develop services for the benefit of its service users in line with strategic objectives.

Governing document

Compass Advocacy Network Limited is a charitable company limited by guarantee (NI32676) incorporated on 17[th ] July 1997 and registered as a charity with HM Revenue and Customs. The company was further acknowledged as being a Charity by the Charity Commission of Northern Ireland on 2[nd ] February 2015. The Charity Commission No. is NIC100988. The trustees and secretary of the charity are listed on the information page. The principal and registered office of the charity is also listed on the information page together with the details of the professional advisors and bankers.

4

Compass Advocacy Network Limited

Trustee’s Report (including Directors’ Report) For the year ended 31 March 2025

……continued

Recruitment and appointment of Board of Directors

The Directors of the Company are also charity trustees for the purposes of Charity Law. Under the requirements of the Memorandum and Articles of Association, Directors are elected at an AGM from amongst those persons nominated as Ordinary Members. The Directors have the power at any time to appoint any person, who need not be a member of the company to be a Director, either to fill a casual vacancy or as an addition to the existing Directors. Any Director appointed so serves only until the next AGM at which the Directors are to be elected and are then eligible for re-election.

The Board of Directors sit on the Management Board and have the power to ratify decisions thereof.

Organisational Structure

CANs Board meets quarterly and are responsible for the strategic direction and policy of the organisation. At the end of March 2025, the Management Board had 10 members from a variety of backgrounds relevant to the work of the charity. All the members of the Management Board hold responsibility as Directors. The Day to Day responsibility for the provision of services lies with the CEO. The CEO works with the Senior Management Team (including the Director of Services, Director of Enterprises and the Resource Manager). A Peoples Forum' (made up of representatives from each of the organisations' projects/services) meets bi-monthly to ensure that the charity best meets the needs of its service users and that this is fed directly into the strategic plan.

Taxation

As a charity the company is not liable for corporation tax on its other income or on capital gains to the extent that these are applied to its charitable objects.

Statements of trustees’ responsibilities in respect of the annual report and the financial statements

Company law requires the trustees to prepare financial statements for each financial year which 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 directors are required to:-

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and that help ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

5

Compass Advocacy Network Limited

Trustee’s Report (including Directors’ Report) For the year ended 31 March 2025

……continued

Statement of disclosure of information to the auditors

So far as each of the trustees in office at the date of approval of these financial statements is aware:-

Auditors

A resolution proposing that MKP Accountants Ltd be re-appointed as auditors of the charity will be put to the Annual General Meeting.

Small company provision

This report has been prepared in accordance with the special provisions for small companies under Part 15 of the Companies Act 2006.

This report was approved and authorised for issue by the trustees on 10[th] December 2025 and signed on their behalf by

Joanne McDowell

Chairperson

6

Compass Advocacy Network Limited

Independent auditor’s report to the trustees of Compass Advocacy Network Limited

Opinion

We have audited the financial statements of Compass Advocacy Network Limited (the ‘charitable company’) for the year ended 31[st] March 2025 which comprise the Statement of Financial Activities, the Balance Sheet, Cash Flow Statement and notes to the financial statements, including a summary of 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 Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

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 Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that 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 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 charitable company’s ability to continue 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 concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the trustees annual report, other than the financial statements Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated n and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our inconsistencies

material misstatement of this o

We have nothing to report in this regard.

7

Compass Advocacy Network Limited

Independent auditor’s report to the trustees of Compass Advocacy Network Limited

……continued

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of our 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 directors’ report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement set out on page 5, the trustees (who are also the directors of the charitable company for the purposes 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 charitable company’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 but to do so.

Auditor’s 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.

8

Compass Advocacy Network Limited

Independent auditor’s report to the trustees of Compass Advocacy Network Limited

……continued

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

On the basis of our understanding of the legal and regularity framework applicable to the company and the industry in which it operates, we considered the risk of non-compliance and to what extent it might have a material effect on the financial statements. The principal laws and regulations that we determined as being the most significant are the Companies Act 2006, 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 issued in October 2019 SORP (FRS 102) “The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” and the relevant UK tax compliance regulations.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or nont compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

As part of an audit in accordance with ISAs (UK), we exercise professional judgement and maintain professional scepticism throughout the audit. We also:

9

Compass Advocacy Network Limited

Independent auditor’s report to the trustees of Compass Advocacy Network Limited

……continued

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

Use of our report

This report is made solely to the charitable company’s trustees, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company’s trustees those matters we are required to state to them in an auditor’s 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 trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Paul McKillop FCCA (senior statutory auditor) For and on behalf of MKP Accountants Ltd, Statutory Auditor 42A-44A New Row Coleraine BT52 1AF 10[th] December 2025

10

Compass Advocacy Network Limited

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

Restricted Unrestricted 2025 2024
Notes £ £ £ £
Income
Grants 2 1,002,348 - 1,002,348 651,502
Interest - 1,429 1,429 1,620
Fundraising/donations/generated income 58,966 264,238 323,204 354,275
Total income 1,061,314 265,667 1,326,981 1,007,397
Expenditure - Charitable Activities
Salaries and National Insurance 630,878 134,625 765,503 601,317
Pension 41,046 9,239 50,285 41,064
Staff Healthcare 2,527 892 3,419 5,047
Meetings & Project Expenses 76,915 6,069 82,984 74,923
Travel Expenses 4,864 685 5,549 5,907
Motor Expenses 4,253 6,056 10,309 13,997
Printing, Stationery & Postage 1,541 17 1,558 1,564
Shop Stock - 4,796 4,796 5,374
Audit & Accountancy 6,058 3,724 9,782 8,403
Other Professional Fees 4,397 1,707 6,104 10,104
Depreciation of Fixtures & Fittings 5,361 22,003 27,364 30,765
Depreciation of Buildings 5,324 1,751 7,075 5,665
Depreciation of Motor Vehicles 1,158 4,500 5,658 6,750
Loss on Disposal of Fixed Asset - - - (8,362)
Insurance 8,197 819 9,016 7,897
Repairs & Equipment Rental 22,883 10,398 33,281 24,196
Telephone/electric 14,478 8,940 23,418 27,814
Subscriptions & Donations 5,193 1,572 6,765 6,364
Bad Debts - - - 2,584
Rent & Property Expenses 30,748 27,584 58,332 73,643
Advertising & Promotion 4,501 - 4,501 5,471
Bank Interest & Charges 1,971 24,041 26,012 25,023
Training & Conferences 6,153 429 6,582 6,453
Sundry Expenses 1,727 267 1,994 2,860
Total expenditure 880,173 270,114 1,150,287 984,823
Net income (expenditure) before transfers 181,141 (4,447) 176,694 22,574
Gross transfers between funds - - - -
Net movement in funds for the year 181,141 (4,447) 176,694 22,574
Fund balances brought forward 112,242 508,182 620,424 597,850
Fund balances carried forward 293,383 503,735 797,118 620,424

11

Compass Advocacy Network Limited

Statement of financial activities (incorporating summary income and expenditure account)

for the year ended 31 March 2025

……continued

All amounts relate to continuing operations of the charity.

The charity has no recognised gains or losses other than those included in the results above, and therefore no separate statement of gains and losses has been presented.

12

Compass Advocacy Network Limited

Statement of financial activities (incorporating summary income and expenditure account) for the year ended 31 March 2024

Notes
Income
Grants
2
Interest
Fundraising/donations/generated income
Total income
Expenditure - Charitable Activities
Salaries and National Insurance
Pension
Staff Healthcare
Meetings & Project Expenses
Travel Expenses
Motor Expenses
Printing, Stationery & Postage
Shop Stock
Audit & Accountancy
Other Professional Fees
Depreciation of Fixtures & Fittings
Depreciation of Buildings
Depreciation of Motor Vehicles
Loss on Disposal of Fixed Asset
Insurance
Repairs, Renewals & Equipment Hire
Telephone/electric
Subscriptions & Donations
Bad Debts
Rent & Property Expenses
Advertising & Promotion
Bank Charges
Training & Conferences
Sundry Expenses
Total expenditure
Net income (expenditure) before transfers
Gross transfers between funds
Net movement in funds for the year
Fund balances brought forward
Fund balances carried forward		 Restricted
£
646,811
-
54,447
701,258
474,745
31,817
3,785
73,768
4,912
6,333
1,564
37
3,949
9,498
-
4,249
-
525
6,972
19,620
20,637
6,032
-
40,144
5,471
1,382
6,318
1,872
723,630
(22,372)
-
(22,372)
134,614
112,242		 Unrestricted
£
4,691
1,620
299,828
306,139
126,572
9,247
1,262
1,155
995
7,664
-
5,337
4,454
606
30,765
1,416
6,750
(8,887)
925
4,576
7,177
332
2,584
33,499
-
23,641
135
988
261,193
44,946
-
44,946
463,236
508,182		 2024
£
651,502
1,620
354,275
1,007,397
601,317
41,064
5,047
74,923
5,907
13,997
1,564
5,374
8,403
10,104
30,765
5,665
6,750
(8,362)
7,897
24,196
27,814
6,364
2,584
73,643
5,471
25,023
6,453
2,860
984,823
22,574
-
22,574
597,850
620,424

13

Compass Advocacy Network Limited

Statement of financial activities (incorporating summary income and expenditure account)

for the year ended 31 March 2024

……continued

All amounts relate to continuing operations of the charity.

The charity has no recognised gains or losses other than those included in the results above, and therefore no separate statement of gains and losses has been presented.

The notes on pages 17 to 24 form an integral part of these financial statements

14

Compass Advocacy Network Limited

Balance sheet As at 31 March 2025

Notes
Fixed assets
Tangible assets
6
Current assets
Debtors
7
Cash at bank and in hand
Creditors: amounts falling due within
one year
8
Net current assets
Total assets less current liabilities
Creditors: amounts falling after one year
9
TOTAL NET ASSETS LESS LIABILITIES
Funds of the Charity
Restricted funds
12
Unrestricted funds
12
Members funds
£
66,396
240,033		 2025
£
864,131
201,430
1,065,561
(268,443)
797,118
293,383
503,735
797,118		 2024
£
81,299
157,845
£
784,487
129,564
306,429
(104,999)		 239,144
(109,580)
914,051
(293,627)
620,424
112,242
508,182
620,424

These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies and in accordance with the 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 issued in October 2019 and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102).

The financial statements were approved and authorised for issue by the Board on the 10[th] December 2025 and signed on its behalf by:

Joanne McDowell Trustee

Registration No. NI032676

The notes on pages 17 to 24 form an integral part of these financial statements

15

Compass Advocacy Network Limited

Cash Flow Statement for the year ended 31 March 2025

Notes
Cash flow from operating activities
17
Net cash flow from operating activities
Cash flow from investing activities
Payments to acquire tangible fixed assets
Proceeds on disposal of tangible fixed assets
Interest Received
Net cash flow from investing activities
Net increase/(decrease) in cash and cash equivalents
Cash and cash equivalents at 1st April
Cash and cash equivalents at 31st March		 2025
£
200,500
200,500
(119,741)
-
1,429
(118,312)
82,188
157,845
240,033		 2024
£
61,789
61,789
(115,197)
9,062
1,620
(104,515)
(42,726)
200,571
157,845

The notes on pages 17 to 24 form an integral part of these financial statements

16

Compass Advocacy Network Limited

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

1 Accounting policies

1.1 General information and basis of preparation

The charity is a private company limited by guarantee and incorporated in Northern Ireland (registration number NI032676). Its registered office is 32 Lislagan Road, Ballymoney, Co Antrim, BT53 7DD. The charity constitutes a public benefit entity as defined by FRS102. The financial statements have been prepared in accordance with 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 issued in October 2019, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the Companies Act 2006 and UK Generally Accepted Practice.

Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note. The financial statements are presented in sterling which is the functional currency of the charity.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

1.2 Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost less accumulated depreciation. Cost includes costs directly attributable to making the asset capable of operating as intended. The carrying value of tangible fixed assets are reviewed annually for impairment if events or changes in circumstances indicate the carrying value may not be recoverable.

Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows:-

Fixtures & Fittings - 20% Straight line
Motor vehicles - 25% Straight line
Buildings - 2% Straight line

1.3 Incoming resources

Income is recognised on a receivable basis when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. The specific bases are as follows:-

Donations and gifts

Voluntary income received by way of donations and gifts to the charity is included in full in the Statement of Financial Activities when received.

Legacies

Legacies are recognised as income when there is entitlement, probable receipt and measurability of the legacy.

Investment income

Investment income is accounted for on a receivable basis.

Grants

Revenue grants are credited to income resources on the earlier date of when they are received or when they are receivable, unless they relate to a specific future period, in which case they are deferred.

Grants for the purpose of capital expenditure are credited to restricted incoming resources when receivable and released to revenue over the estimated useful life of the relevant assets.

17

Compass Advocacy Network Limited

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

……continued

1.4 Resources expended

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with use of the resources.

Cost of generating funds

Costs of generating funds comprise the costs associated with attracting voluntary income and the costs of other income generation e.g. the costs associated with investment portfolio.

Charitable expenditure

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Governance costs

Governance costs include those incurred in the governance of its assets and are associated with constitutional, statutory and strategic requirements.

1.5 Debtors

Debtors are stated after all known bad debts have been written off and specific provision has been made against all debts considered doubtful of collection.

1.6 Fund accounting

The charity has various types of funds for which it is responsible and which require separate disclosure. Definitions of these various types of funds are as follows:-

Restricted funds

Restricted funds are to be used for specified purposes as laid down by the donor. The restrictions on the use of the funds are legally binding on the board of directors.

Unrestricted funds

Unrestricted funds are donations and other incoming resources received or generated which are expendable at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

1.7 Employee benefits

When employees have rendered service to the charity, the short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service.

The company operated a defined contribution plan for the benefit of its employees. The pension cost charged in the financial statements represent the contribution payable by the company during the year. The regular cost of providing retirement pensions and related benefits is charged to the statement of financial activities over the employees’ service lives on the basis of a constant percentage of earnings.

18

Compass Advocacy Network Limited

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

……continued

1.8 Going concern

The Trustees have considered the effect of the Brexit and the cost-of-living crisis on the Charity and its ability to meet its working capital requirements. Having considered all matters the Trustees believe that there are no material uncertainties about the charity’s ability to continue.

1.9 Judgements and key sources of estimation uncertainty

In the application of the charity’s accounting policies, the trustees are required to make judgements (apart from those involving estimates), 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 revision and future period where the revision affects both current and future periods.

2 Grants receivable

BBC Children in Need
National Lottery Community Fund
Department for Communities
Rank Foundation
The Wolfson Foundation
Garfield Weston
Dept of Foreign Affairs – Shared Island
Civic Society Fund
Dormant Accounts Fund NI
UK Shared Prosperity Fund
Community Development & Health Network
DAERA
Peaceplus
Causeway Coast & Glens Borough Council
Northern Health & Social Care Trust
Other grant income		 Restricted
£
25,380
138,163
828
30,239
73,448
15,000
7,523
24,530
152,834
-
100,000
158,062
2,250
272,519
1,572
1,002,348		 Unrestricted
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 2025
£
25,380
138,163
828
30,239
73,448
15,000
7,523
24,530
152,834
-
100,000
158,062
2,250
272,519
1,572
1,002,348		 2024
£
36,038
149,055
691
17,676
-
-
-
32,102
145,556
17,000
-
-
3,290
232,469
17,625
651,502

Unrestricted grants received in the 2024 year were Department of Communities - £691 and GSK Impact - £4,000. All other grants received were restricted funds.

19

Compass Advocacy Network Limited

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

……continued

3
Auditors’ remuneration
Auditors' remuneration - audit of the financial statements
Auditors' remuneration - other fees:
Other services
4
Staff costs
Wages and salaries
Social security costs
Employer contributions to defined contribution
pension scheme		 2025
£
5,730
4,052
2025
£
708,823
56,680
50,285
815,788		 2024
£
4,857
3,546
2024
£
560,008
41,309
41,064
642,381

One employee received emoluments of more than £60,000 (2024: None)

The company operates a defined contribution pension scheme for its employees. The amount recognised as an expense in the period was £50,285 (2024: £41,064). Contributions outstanding at the year end amount to £7,640 (2024: £3,536). The total amount of employee benefits received by key management personnel in the year was £206,304 (2024: £193,532). The total average monthly number of employees in the year was 31 (2024: 26).

5 Taxation

The company is a registered charity, and as such is entitled to certain tax exemptions on income and profits from investments, and surpluses on any trading activities carried on in furtherance of the charity’s primary objectives, if these profits and surpluses are applied solely for charitable purposes.

20

Compass Advocacy Network Limited

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

……continued

6 Tangible fixed assets

Cost
At 1 April 2024
Additions
Disposals
At 31 March 2025
Depreciation
At 1 April 2024
Charge for the year
Depreciation on Disposals
At 31 March 2025
Net book values
At 31 March 2025
At 31 March 2024		 Motor
vehicles
£
77,411
11,113
-
88,524
72,913
5,658
-		 Fixtures,
fittings and
equipment
£
280,976
13,553
-
294,529
208,180
27,364
-		 Land and
Property
£
712,858
95,075
-
807,933
5,665
7,075
-		 Total
£
1,071,245
119,741
-
1,190,986
286,758
40,097
-
78,571
9,953
4,498		 235,544
58,985
72,796		 12,740
795,193
707,193		 326,855
864,131
784,487

7 Debtors

Trade Debtors
Prepayments and accrued income
Other debtors		 2025
£
11,680
44,568
10,148
66,396		 2024
£
8,196
46,898
26,205
81,299

21

Compass Advocacy Network Limited

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

……continued

8 Creditors: amounts falling due within one year

Trade Creditors
Accruals and deferred income
Bank Loan
Other creditors
9
Creditors: Amounts due after more than one year
Bank Loan		 2025
£
20,655
28,831
47,086
8,427
104,999
268,443		 2024
£
28,312
29,150
47,086
5,032
109,580
293,627

Ulster Community Investment Trust Limited has a charge over the Land and Property of the company as security on the loan.

10 Related Party Transactions

There were no related party transactions in the 2025 year (2024: Nil).

11 Company limited by guarantee

Compass Advocacy Network Limited is a private company limited by guarantee incorporated in Northern Ireland, registered number NI032676 and does not have a share capital. The registered office address is 32 Lislagan Road, Ballymoney, Co Antrim, BT53 7DD.

12 Funds

Restricted funds
Unrestricted funds
Total funds		 Balance
1 April 2024
£
112,242
508,182
620,424		 Incoming
resources
£
1,061,314
265,667
1,326,981		 Resources
expended
£
(880,173)
(270,114)
(1,150,287)		 Transfers,
investment
gains/(losses)
£
-
-
-		 Balance
31 March 2025
£
293,383
503,735
797,118

22

Compass Advocacy Network Limited

Notes to the financial statements for the year ended 31 March 2024

……continued

Funds

Restricted funds
Unrestricted funds
Total funds		 Balance
1 April 2023
£
134,614
463,236
597,850		 Incoming
resources
£
701,258
306,139
1,007,397		 Resources
expended
£
(723,630)
(261,193)
(984,823)		 Transfers,
investment
gains/(losses)
£
-
-
-		 Balance
31 March 2024
£
112,242
508,182
620,424

13 Analysis of the net assets between funds

Restricted funds
Unrestricted funds
Total		 Tangible
fixed assets
£
275,612
588,519
864,131		 Net current
assets
£
17,771
183,659
201,430		 Long term
liabilities
£
-
(268,443)
(268,443)		 2025
£
293,383
503,735
797,118		 2024
£
112,242
508,182
620,424

Analysis of the net assets between funds

Restricted funds
Unrestricted funds
Total		 Tangible
Net current
fixed assets
assets
£
£
89,771
22,471
694,716
107,093
784,487
129,564		 Long term
liabilities
£
-
293,627
293,627		 2024
£
112,242
508,182
620,424

23

Compass Advocacy Network Limited

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

……continued

14 Capital Commitments

At 31[st] March 2025 there were no commitments for capital expenditure (2024: £74,384).

15 Ultimate Controlling Party

The company is controlled by the board of trustees and the trustees confirm there is no ultimate controlling party.

16 Trustees’ emoluments

The trustees neither received nor waived any emoluments during the year (2024: Nil).

No out of pocket expenses were reimbursed to trustees during the year (2024: Nil).

17 Reconciliation of net income (expenditure) to net cash flow from operating activities

Net income/(expenditure) for year
Depreciation and impairment of tangible fixed assets
Profit on disposal of fixed assets
Interest Received
(Increase)/decrease in debtors
(Increase)/decrease in creditors
Net Cash Flow from operating activities		 2025
£
176,694
40,097
-
(1,429)
14,903
(29,765)
200,500		 2024
£
22,574
43,180
(8,362)
(1,620)
(18,923)
24,940
61,789

24