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2025-03-31-accounts

Charity registration number NIC101148

Company registration number NI033998 (Northern Ireland)

CHILDREN'S LAW CENTRE (NORTHERN IRELAND) ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

CHILDREN'S LAW CENTRE (NORTHERN IRELAND)

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Ms A Toal Ms A Stewart Mr J Finnegan Ms T Canavan Mr B D Moss Mr C Haugh Secretary Mr J O'Doherty Charity number NIC101148 Company number NI033998 Principal address Rights House 127-131 Ormeau Road Belfast BT7 1SH Registered office Rights House 127-131 Ormeau Road Belfast BT7 1SH Auditor GMcG BELFAST Chartered Accountants & Statutory Auditor Alfred House 19 Alfred Street Belfast BT2 8EQ Bankers Ulster Bank Limited 11-16 Donegall Square East Belfast BT1 5HD Solicitors Edwards & Co 3rd Floor Sessia House 61-67 Donegal Street Belfast BT1 2QH

CHILDREN'S LAW CENTRE (NORTHERN IRELAND)

CONTENTS

Page
Trustees' report 1 - 7
Independent auditor's report 8 - 13
Statement of financial activities 14
Balance sheet 15 - 16
Statement of cash flows 17
Notes to the financial statements 18 - 35

CHILDREN'S LAW CENTRE (NORTHERN IRELAND)

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2025

The trustees present their annual report and financial statements for the year ended 31 March 2025.

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 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 1 January 2019)".

Objectives and activities

The Children’s Law Centre (CLC) was established to help children and young people in need and to promote their human rights in Northern Ireland. CLC provides legal information, advice, advocacy, assistance and representation for children and young people, their parents and carers and others working with and on behalf of children and young people. We raise public awareness of children and young people’s rights and provide training to children, parents and carers and others working with and on behalf of children and young people. CLC gives a voice to children by facilitating and supporting a children and young person’s advisory and peer advocacy group, Youth@CLC. In partnership with Youth@CLC we raise children and young people’s rights with duty bearers.

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Achievements and performance

The challenges facing children in Northern Ireland in accessing their rights to services and support have not diminished since our last report in 2023-24. In the last year we continued to vindicate the rights of children in multiple instances where their access to fundamental children’s service entitlements were denied as a result of continuing inaction by duty bearers. As we continue to navigate the impacts of Brexit, Covid, and the economic crisis, the return of the NI Assembly to its functions in February 2024 had little impact on the decisions affecting access to services for most children in Northern Ireland during 2024-25.

The number of issues dealt with by our free advice service – CHALKY – crossed the 3,000 threshold for the first time in Children’s Law Centre’s history. We responded to 2,884 issues at Tier 1, which focused on special education needs and disability (SEND), access to health and social care, family law, human rights and justice issues. The continuing challenges in securing critical services and support for children with special educational needs and disability continued to be a focus of our Tier 2 advocacy and legal assistance. In total, we provided advocacy and specialist legal support in 230 cases which included representing the interests of children with special educational needs and disability to improve access to suitable educational placements and provision, ensuring access to health and social care for children with complex medical and mental health needs, with a particular emphasis on respite provision and community care support. The increasing complexity of our legal interventions and casework on behalf of children continues to require substantial input from our legal advisers to achieve resolution and practical outcomes for children and their families. We initiated 13 Tier 3 cases seeking formal adjudication and legal remedy for children through the Courts – this is the highest number we have undertaken since the peak of the Pandemic.

Whilst CLC has continued to support children and their families, we have found the response from duty bearers and decision makers consistently falling short of meeting the needs of children, particularly those with the most severe and complex health presentations. One key area has been the failure by Health and Social Care Trusts to provide access to respite services for children with disabilities and multiple health and social care needs. During the pandemic, many respite services across all trust areas were either closed or re-purposed, reducing the availability of this vital support to children and families in need. Three years on, the situation has deteriorated, with service availability less now than what it was before the pandemic. In consultation with National Autistic Society NI (NAS), which is a CLC member and represented on our Board, we agreed to join forces to advocate on this issue. BBC NI ‘Spotlight’ produced the ‘I Am Not OK’ programme in September 2024, highlighting the devastating impact that the lack of respite services has had on children and their families. Our work included contacting the Health Committee of the NI Assembly and the Health Minister who, in response, arranged for the release of an additional £2M in year to support respite services and agreed a recurrent budget of £13M annually going forward. By March 2025, there was no marked improvement in service availability. Together with NAS, we supported families with lived-experience to meet with members of the Health Committee and tell their personal stories prior to attending an evidence session the Committee was holding with representatives of Trusts and the Department of Health, where they were asked to explain why no significant progress had been made. We have continued to work with these families and liaise with the Health Committee and Minister to monitor how additional resources are being utilised by health trusts to improve service delivery.

CHILDREN'S LAW CENTRE (NORTHERN IRELAND)

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Other cases that CLC took to law this year include:

Our website, which includes access to the REE Rights Responder chatbot, continues to act as the biggest window into CLC services with over 55,000 page views during the year. The publication section has grown considerably, with the addition of all briefing and position papers and consultation responses produced through our Policy and Public Affairs Team. We previously reported on the development of new education and disability strands for the chatbot. In August 2024, we held a one-day event in the Long Gallery, Parliament Buildings with over 80 young people who critically reviewed the information that had been gathered. The new strands are now live on the REE Rights Responder and we are grateful to PriceWaterhouseCoopers whose staff volunteered to assist us through their ‘Into Tomorrow’ programme.

We were delighted to secure Lottery funding through Empowering Young People in August 2024, to secure our comms work, support advice work and recruit a new Youth Participation and Advocacy Worker, enabling us to recruit a new cohort of young people to the Youth@CLC advisory panel. We were even more delighted to receive over forty applications from a diverse group of young people, recruiting 24 to the new panel who commenced planning work in February 2025. This group set to work to identify their key objectives and are keen to utilise video, podcasting and blogging to act as peer advocates and communicate their children’s rights messages to a wider audience of children and young people.

Following a successful funding application to the Clothworkers Foundation we have been able to purchase equipment to enhance our communications output through increased video production and introducing podcasting. This will greatly enhance our comms output both for the charity and enable the development and boost its presence on TikTok and other media platforms, including for Youth@CLC. The first project undertaken using the new equipment focused on giving voice to some young people who wanted to share their experience of school and in particular those who had experienced chronic absence due to anxiety and other issues. Working with young people from Larne YMCA and Barnardos in Armagh we produced five videos presenting the stark reality of school and how it has impacted their lives. We are grateful to the young people who shared their stories and LFT Charitable Trust who supported this project. The use of video and podcast has become an increasingly popular vehicle for promoting our work and enabling young people to contribute. Youth@CLC will be using both mediums to raise awareness of children’s rights issues in the coming year.

In September 2024, we attended and presented at the Rights of the Child UK Conference in Edinburgh which was an opportunity to share our recent work with sister organisations in Scotland, England and Wales. Organisers of the conference asked if we could assist with recording and streaming of the conference and this gave us an opportunity to live test the new equipment we had purchased.

Our policy and public affairs work continued at pace. This included providing evidence to the Education, Health and Justice Committees of the NI Assembly, all of which were preceded by briefings to MLAs outlining our position on the range of issues being investigated or reviewed. The submissions we developed included:

CHILDREN'S LAW CENTRE (NORTHERN IRELAND)

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

https://childrenslawcentre.org.uk/?mdocs-file=7781

https://www.niassembly.gov.uk/news-and-media/press-releases/session-2024-2025/provision-of-respitecare-a-priority-for-assemblys-health-committee/

We continue to promote best practice in children’s rights and maintain an open dialogue with policy and decision makers in the NI Assembly and Departments.

In 2023, CLC wrote to Secretary of State for Northern Ireland outlining the failures in the budget setting process for 2023-24 and highlighted his responsibility to apply the principle of equality, including assessing whether the cumulative impact of the budget cuts was disproportionately affecting disadvantaged children. In January 2024, leave was granted to judicially review the budget setting process against the Northern Ireland Office (NIO), Department of Finance (DoF), and the Equality Commission for Northern Ireland (ECNI). The ECNI were joined to the case under their duty to ensure government departments uphold the requirements of Section 75 of the Northern Ireland Act 1998 including in all policy decisions.

Over the year we returned to Court as this case progressed towards hearing. This included the ECNI undertaking to develop Departmental equality advice, which was subsequently published in October 2024. The case against the Department of Finance was heard across October - November 2025. This process has now extended over two years and CLC is grateful to the commitment of its staff team in bringing the case to its conclusion, to our junior and senior Counsel wh ~~o~~ provided exceptional advocacy on a pro bono basis, and to PPR (Participation and the Practice of Rights) for the support they gave us during this period.

In the budget setting round for 2024-25, all Departments were instructed by the Department of Finance to conduct Equality Impact Assessments as part of the process. CLC responded to consultations by both Education and Health departments, highlighting our continuing concerns on the lack of consultation directly with young people and the Departments’ overall approach to the consultation process.

CLC continued to offer a range of legal training programmes to support the work of professionals in the children’s sector, duty bearers, the legal professions and for the first time in a number of years to parents and carers. Our programmes include

The uptake in our training has more than doubled to 482 people showing the growing interest in acquiring knowledge and understanding children’s rights.

CHILDREN'S LAW CENTRE (NORTHERN IRELAND)

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

We continued to grow our presence with organisations who know our work and extended our engagement with new groups and communities working with 640 people in the year. This included

Many were shocked at the outbreak of violence toward refugee and asylum-seeking children and their families that first occurred during the summer of 2024. CLC has been engaged in work to support access to health, education and suitable accommodation for these children, challenging both the Home Office and its private accommodation provider. This has included supporting disabled and traumatised children to get access to health services, supporting children to access appropriate supports in school, and campaigning to ensure there are proper safeguards in place so that accommodation providers understand their safeguarding duties toward this vulnerable group. In response to the violence and unrest CLC reached out to provide support directly to representative groups providing advice and guidance in support of children’s rights and this work continues.

In 2021-22 CLC with the support of the Paul Hamlyn Foundation undertook an organisational and governance review to develop fit for purpose approaches that would assist the charity moving forward. Staff, Youth@CLC and our Board of Trustees worked collaboratively on developing a new strategic plan and in this year, we have continued to implement changes and improvements. This has included a review of governance processes including terms of reference for our sub-committees, role descriptions and code of conduct for trustees and the Scheme of Delegation. Our Trustees have continued to direct the charity both through their participation in Board and Committee meetings but also advocating our purpose and services to a wider audience across the children’s, voluntary and community, and statutory sectors. We would like to thank them for their continued interest and support.

Our funding environment remains volatile, and this year considerable work has been undertaken in identifying and submitting funding applications to a range of charitable trusts, foundations and with the statutory sector. This year we seen new funding from the Lottery Empowering Young People, Magill Family Charitable Trust, Sainsbury Family Charitable Trust, Community Foundation Ireland, Belfast City Council Discretionary Fund, Justice First Fellowship, the Legal Education Foundation, LFT Charitable Trust and the Clothworkers Foundation. We also received continuing funding from AB Charitable Trust, Esmee Fairbairn Foundation, Department of Education, SPPG, Dormant Accounts, BBC Children in Need, Angel Eyes and the Paul Hamlyn Foundation. As the year ended, we received confirmation of new funding for 2025-28 from the NI Human Rights Fund. We could not do our work without the support of all our funders, and we are grateful for their continuing support and trust in our work.

CHILDREN'S LAW CENTRE (NORTHERN IRELAND)

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Financial review

The results for the year are set out in detail on pages 14 to 35. The Centre returned net surplus of £137,261 (2024 – net deficit £142,940) of which £93,686 related to a net increase in restricted funds and £43,575 related to a net increase in unrestricted funds.

The prior year results include exceptional movement in pension provision expenditure of £45,060.The equivalent figure in the year ended 31 March 2025 was £1,987.

At 31 March 2025, the total funds of the charity amounted to £843,832, comprising restricted funds of £414,753 and unrestricted funds of £429,079. The unrestricted fund balance includes unrestricted general funds of £421,400, designated funds of £60,000 and a deficit on the pension reserve of £52,321. The vast majority of income received by the Centre is earmarked by the donor for specific purposes (restricted income). Only small amounts are received as free monies (unrestricted income) which can be allocated according to organisational needs, including core running costs.

The unrestricted fund is considered to be essential to the Centre as restricted funds are not always sufficient to meet all costs. Furthermore, in the current economic environment, the level of funding may fluctuate from one year to the next. The unrestricted fund will therefore be essential to finance working capital, continue the charity’s activities in the short term and fulfil its legal responsibilities to employees and creditors for a three month period. Current running costs for the charity are £90,000 per month and the level of free reserves at the year end, excluding fixed assets and designated funds, was £286,176. The charity has significant funds secured for the forthcoming year and budgets have been prepared that show that the charity has sufficient resources to continue in operational existence for the foreseeable future.

Restricted funds represent funds which are to be used in accordance with specific restrictions imposed by donors. The balance of restricted funds at 31 March 2025 was £414,753.

The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

Plans for future periods

In November 2024, Paddy Kelly, founder and Director of the Children’s Law Centre, advised the Board of Trustees that after 27 years of continued service she was planning to stand down from her role leading the Centre. The Board of Trustees undertook a recruitment process resulting in the appointment of a new CEO. We would like to extend our thanks and gratitude to Paddy for her foresight in recognising the need to protect the rights of children in Northern Ireland and her courage and commitment in doing so.

As we move forward the environment in which we are working is no less volatile than it has been over the last number of years. We continue to work against a background where legal support to get children appropriate access to health, education and accommodation services is needed more now than ever, where we continue to campaign against the erosion of their rights with duty bearers and decision makers who are experiencing continuing economic, social, and political challenges. Final thanks goes to our dedicated staff team whose years of experience and commitment will assist CLC to continue to meet the needs of children, to our recently appointed Youth@CLC group of young people eager to assist us on this journey and to the public for continuing to believe in and support our work.

Structure, governance and management

The Centre is a charitable organisation and a company limited by guarantee governed by its Articles of Association.

The Centre is a membership organisation which is governed by a board of trustees (which is also the board of directors) elected for one year at the organisation’s AGM. According to the Centre’s constitution, additional board members can be co-opted. The board elect a Chair, Vice Chair, Treasurer and Secretary. Training is provided as required. All Centre staff are answerable to the board through the Centre Director, Mr John O'Doherty, who is responsible for the day to day management of the Centre. The board of trustees ensures the good governance of the organisation by setting its strategic objectives and policy direction through the Centre’s three year strategic plan and monitoring progress on this through the annual operational planning process.

CHILDREN'S LAW CENTRE (NORTHERN IRELAND)

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Ms A Toal Ms A Stewart Mr D Farrell (Resigned 6 December 2024) Mr J Finnegan Ms S Stewart (Resigned 22 September 2025) Ms T Canavan Mr B D Moss Dr D J Drury (Resigned 22 September 2025) Mr C Haugh

Statement of trustees' responsibilities

The trustees, who are also the directors of Children's Law Centre (Northern Ireland) for the purpose 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 which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity 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 charity 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 GMcG BELFAST be reappointed as auditor of the company will be put at a General Meeting.

Small Companies Exemption

In preparing this report, the directors have taken advantage of the small companies exemptions provided by section 415A of the Companies Act 2006.

CHILDREN'S LAW CENTRE (NORTHERN IRELAND) TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Dl¥closure of Infomiatlon to audltor Each of the truslee$ has confimied that there Is no Informatlon ol whlch Ihey a￿ aware whkh18 relevant lo the audit. but of whlch the auditor is unawafo. They have further confirmed that they hav• taken approprtate $t?ps to Id•ntlfy tuch relevant Irrformatlon and to establlsh that the audltor 1$ aware ¢f surj) Snforrnation. The trustee8' report was approved by th8 Board of Trustees. J O'Doherty Company Socr•lary ..2-6.1.1112q.TrS

eHARTBRED ACCOUNTANTS CHILDREN'S LAW CENTRE (NORTHERN IRELAND) INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF CHILDREN'S LAW CENTRE {NORTHERN IRELAND) Oplnlon We have audited the financial siatements of Children's Law Centre (Northern Ireland) (the '¢harty') for the year ended 31 March 2025 which COTnprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial Statements. including significant accounting policies. The finanoal reporting framawork that has been applied in their praparation is applic8ble law and United Kingdom Accounting Standards. Including Financial Reporting Standard 102 The Financial Raporting Standard applicable in Ihe UK 8nd Republic ol Ireland (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 2025 and of its incoming ￿sOurCeS and application of resources, induding its income and oxpenditure, for thè year than ended., have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practi￿, and have been prepared in accordance wlth the requlrements of the Companies Act 2006. Basls for oplnlon We Conducted our audit in axordan¢e with International Standards on Auditing (UK) (ISAS (UK)) and applicable law. Our responsibilitleg under those standards 8re further described in the Auditorfs r8sponsibilili8s for the audit ol the finanGial statemenls section of our report. We are independent of the charity in accordance wllh th• athical requlrements that are relevant to our audit ￿ the financial statèments In the UK, Includlng Ihe FRC'S Ethical standard, and we have fulfilled our other ethical responsibllltles In accordance with these requirement8. We beth'eve that the 8udit evidence we have obtained is sufficient and appropriate lo provide a basis for our opinion. Con¢lu8lon$ rolatlng to golng conc•rn In auditing the financial statements, we have concluded that the trustees, use of the going concefft basis of aC￿Unting in the preparation of the financial stat¢ments 1$ appropriate. Based on the work we have performed. we have not identified any material uncertainties relating to ev¢nt8 or conditions that. individually or collectlV8ly, may cast significant doubt on the charity's abilty to continue as a going oncern for a period of at least twelve months from when the Ilnandal statements ar• authorised for issue. Our responsibilities and the responsibilities of the trustee8 YAth respect to going ￿ncern are described In the relevant $edions of this report. Alfred House 19 Alfred Street BELFA&f BT2 8EQ DK3910 NRBelfa&t so Century TrIou5e 40 Crescent DiisiMe5s Park LISBURN BT28 2GN 17 hlandcville Street PORTADOWN Cr4isavo BT62 3PB Tell +44 (0)28 9031 1113 F￿. +44 (0)28 903X 07T7 Tel: +44 (0)28 9260 7355 Fax: +44 (0)28 9260 1656 Tel.. +44 (0)28 3833 2801 F¥x- +44 (0)28 3835 0293 rL¥JtyJooNduet4udh worktythelmisbfftolcknteredAeewthNts￿IrdthJ

CHILDREN'S LAW CENTRE (NORTHERN IRELAND) INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF CHILDREN'S LAW CENTRE (NORTHERN IRELAND) Other Informatlon The other infomation comprises the information in¢luded in the annual report other than the finarLial statements and our auditor's report th￿e0n. The trustees are responsible for the other infomiation contained within the annual report. Our opinion ¢)n the financial statemenls does not cover the other infomiatlon and. except lo the extant othe￿Ise explicltly stated In our report, we do nol express any form of assurance ¢ondusion thereon. Our responsiblllty is to read the other information and, in doing so, ¢on$lder whether the other information is materially inconsistent with th8 financial slatements or our knowledge obtained in the course of the audit, or olheThvise appears to be malerially misstated. If we identlfy such malerial inconsistencies or apparent material misstatements. we are raquired to determine whether this gives rise to a materlal misstatement in the financial statements themselves. 11, based on the work we have perfomied. we conclude that there is a materlal misstatement of Ihis other information, we are required to report that fact. We have nothlng to report In ihls regard. Oplnlons on olh•r matt•rs pr•gcrlb•d by lh• Compan1•$ Act 2006 In our Opinion, based on the work undertaken In the course of our audit.. the information given In the trustees, report for the financial year for which the financial statements a prepared. which Indudes the directors. report prepared for Ihe purposes of Company law, 13 consistent with the financial statement8: and the directors. report included wilhln thè trustees, report has been prepared In accordance with appllcable legal requirements. Maltors on whlch wè arn requlred to r•port by •xceptlon In the light of the knowledge and understanding of the charity and its environment obtained in Ihe course of thè audbt, we have not identitled malerial mlsstatements in the directors, report included within the trustees, report We have nothlng to report In respect of the followlng matters In relation t¢ which the Companies Act 2006 requires us to report to you if, in our opinion: adequate accounting racords have not been kèpt, or relums adequate for our audit have not been received from branches nol visited by us; or the financial statements are nol in agreement with the accountlng records and retums: or certain disclosures of trustees, remuneration specified by law are not made: or we have not received all the information and explanatlons we require for our audit: or the trustees w8re not enlitl8d to prepare the financial statements In accordance with the small companles regime and take advantage of the small companies, exemptions in preparing the tru$tee$' report and from the requirement to prepare a strategic report.

CHILDREN'S LAW CENTRE (NORTHERN IRELAND) INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF CHILDREN'S LAW CENTRE (NORTHERN IRELAND) R•$ponglbllltles of trust•os As explained mor8 fully in th8 Statement of trustees, responsibilities. the trustees, who are also the directots of the charity for the purpose of company law, are rasponslble lor thè preparation of the financial statements and for being satssfied that they give a true and fair view, 8fKI for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from materi81 misstaiement. whether dL to fraud or effor. In preparing the financial statements, the tnjstees are responsible for assessing the charity's ability to continue as a going concern. disclosing. as applicable, matters related to going concem and using thè going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease Operations. or have no raalisb"c alternatsve but to do so. Audltorfs responslblllll8s for the audlt of the flnancial stat•m•nls Our objectlves ar8 to obtain re8sonable assurance about whether the financial statements as a whole are free from material misstatement, Wheth￿ due to fraud or error. and to issue an auditor's report that includes our opinion. Rea80nable assurance Is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAS (UK) will alwByS delect a material misstatement when It exists. Misstatements can arise from fraud or error and are considered materlal if, individually oi in the aggregate. they could reasonably be expected to influence the economic decisions of user8 taken on the b8's of Ihesa financial statements. The extent to which our procedures are capable of dotecling irragulariti8s, including fraud. is detailed below. 10-

CHILDREN'S LAW CENTRE (NORTHERN IRELAND) INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF CHILDREN'S LAW CENTRE (NORTHERN IRELAND) Extont to whlch the audlt was consldered Capablg of deto¢tlng Irrngularlties, Including fraud We identify and assess the risks of materlal misstatemènt of the financial stalements, whether due lo fraud or error, and then design and perform audit procedures responsive to those risks, including obtaining audit evidence that is sufficient and appropriate to provid& a basis for our opinion. In identifying and assessing poienlial risks of materlal misslatement in respect of irregularities, including fraud and noTrcompliances with laws and regulations. we conSide￿d the following.. The nature of the induslry and s8clor, control environment and business perft)rmance. Including the company's remuneration policies for directors, bonus levels and performance targets. if any., Results of our enquiries of management about Iheir own identification and assessment of the risks of irregularities., • Any mattors we idenb.fied having obtained and reviewed the company'$ documentstlon of their policies and procedures relating to.. Identifying, evaluating and complying with laws and regulations and whether they were aware of any instance of non-compliance: Deteciing and responding lo the risks of fraud and whether they have knO￿edge ol any actual, suspected or alleged fraud., and The Intemal Gontrols established to mits'gate risks of fraud or non-compliance with laws and regulation8: The matter8 discussed among tha audit engagement team regarding how and where fraud might occur In thè financial slalements and potential Indlcators of fraud. As a result of these procedures, y￿ considered the opportunities and incentives that may exist within the company for fraud and identified the greatest potential for fraud in income recognition. In common with all audits under ISA8 (UK>, wa aro also required to perform specific procedures to respond to Ihe risk of management override. We also obtained an understanding of the legal and regulatory frameworks that the company operates In. focusing on provisions of Ih06e laws and regulations that had a direct effect on the determinats'on of material amounts and disclosures in the financial statements. The key laws and r8gulations we considered in this conlext included the Companies Act 2006, and local tax legislation. In addition. we considered prov181ons of other laws and regulations that do not have 8 direct effxt on the financial statements but compliance with which may b8 fundament81 to the company's ability to operate or to avold a malerial penalty. 11

CHILDREN'S LAW CENTRE (NORTHERN IRELAND) INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF CHILDREN'S LAW CENTRE (NORTHERN IRELAND) AudSt responso to rlsk8 Identlfled Our procedures to respond to the risks Idenlified includad the following: Reviewing the financi81 statement disdosures and testing to Supporting documèntatSon to assess compliance with provislons of relevant law8 and regulations described as having a direci effect on the financial statements,. Enquiring of management concerning actual and potential litigation and claim$; Perfomiing anal￿1¢81 procedures to identify any unusual or unexpected relationships that may indicate risks of materlal misstatement due lo fraud; Reading minutes of meetings of those charged with governance and reviewing correspondence with tax authorlties: and In addressing the rlsk of fraud through management override of Controls, tests'ng the appropriateness of loumal entries and oth8r adjustmenls" assessing whether the judgements made In making accounting estimates are indicative of a potential bias,. and evaluating the business rationale of any Signific￿t transactions that are unusual or outslde the normal course of business. Wa also communicated relevant identifla(I laws and regulatlons and potenllal Iraud rlsks to all engagement team members and remained alert to any indications of fraud or non.complianog With laws and regulations throughout th& audit. Owing to the inherent limitations of an audlt, there Is an unavoldable rlsk that we may not have detected some material misstatements in the financial slatements. even though we have properly planned and perfom)8d our audlt in accordance with auditing standards. In addlI￿n, as viith any audit, there remains a higher risk of non-deteclion of Irregularities, as they may Involve collusion, forgery, intentional omissi¢n$, misrepresentations. or the override of intemal controls. We are not responsible for preventlng noTrcomplIan￿ and cannot be expected to detect non- compliance with all laws and regulations. A further description of wr responsibilities is available on the Financial Reporting Coun¢il'$ website at.. http8:11 www.frc.org.uklauditorsresponsibilities, This descripiion fomls part of our auditors report. 12-

CHILDREN'S LAW CENTRE (NORTHERN IRELAND) INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF CHILDREN'S LAW CENTRE (NORTHERN IRELAND) Us6 of our report This report is mad8 solely to the charitable company's members, as a body, in accordan￿ with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charital￿e company's memb8rs those matters we are ￿qUired to stale to them in an audilor's report and for no oth8r purpose. To the fullest extent permitted by law. we do not accept or assume re8pon8ibility to anyone other than the charitable company and Ihe charitable company's members as a body, for our audit work. for this report. or for the opinions we have fomied. A (S•nlor Statutory Auditor f of GMCG BELFAST for and on Chorter•d Accountants Sl•tutory Auditor Chartered Accountants & Statutory Auditor Alfred Hou8e 19 Alfred Street Belfast 8T2 8EQ 13-

CHILDREN'S LAW CENTRE (NORTHERN IRELAND)

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2025

Unrestricted
Restricted
funds
funds
2025
2025
Notes
£
£
Income from:
Donations and
legacies
3
204
-
Charitable activities
4
177,118
833,991
Investments
5
40,466
-
Movement in
pension provision
6
(1,987)
-
Total income
215,801
833,991
Expenditure on:
Charitable activities
7
171,520
741,011
Net incoming/(outgoing)
resources before
transfers
44,281
92,980
Gross transfers
between funds
(706)
706
Net income/(expenditure)
for the year/
Net movement in funds
43,575
93,686
Fund balances at 1 April
2024
385,504
321,067
Fund balances at 31
March 2025
429,079
414,753		 Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
204
2,284
-
1,011,109
189,710
520,174
40,466
49,273
-
(1,987)
(45,060)
-
1,049,792
196,207
520,174
912,531
187,603
671,718
137,261
8,604
(151,544)
-
(172)
172
137,261
8,432
(151,372)
706,571
377,072
472,439
843,832
385,504
321,067		 Total
2024
£
2,284
709,884
49,273
(45,060)
716,381
859,321
(142,940)
-
(142,940)
849,511
706,571

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

CHILDREN'S LAW CENTRE (NORTHERN IRELAND)

BALANCE SHEET

AS AT 31 MARCH 2025

Notes
Fixed assets
Intangible assets
12
Tangible assets
13
Investment properties
14
Current assets
Debtors
15
Cash at bank and in hand
Creditors: amounts falling due within
one year
17
Net current assets
Total assets less current liabilities
Creditors: amounts falling due after
more than one year
18
Provisions for liabilities
Defined benefit pension liability
20
Net assets		 2025
£
£
-
235,457
214,000
449,457
58,322
654,328
712,650
(154,319)
558,331
1,007,788
(111,635)
52,321
(52,321)
843,832		 2024
£
£
1,435
231,138
214,000
446,573
51,749
495,710
547,459
(99,818)
447,641
894,214
(127,354)
60,289
(60,289)
706,571

CHILDREN'S LAW CENTRE (NORTHERN IRELAND) BALANCE SHEEf ICONTINUED) A8 AT 31 MARCH 2025 2026 2024 Income lund8 Re8trfcted fvnds Un D¢sOgnated fund8 General unrestrfcied lund8 Ponslon reserve 21 414.753 321.087 80,000 421.400 (52.321) S5.000 390,793 (80,289) 429.079 385.S04 843,832 706,571 Th•8e finan¢i818talem•nis hav• ba•n prepared In accordanco wlth lh• provl•l¢)n• applkable to companle8 8ubloci to th• small Compan1￿ regSm•. The finarKlal state were approved by the Trugteo8 on .....%&...w.¢rf.:..*&s MSA Toal Tru•te• MrCH Tru•t•• Company R•gl•trntlon No. N1033998 16-

CHILDREN'S LAW CENTRE (NORTHERN IRELAND)

STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 MARCH 2025

Notes
Cash flows from operating activities
Cash generated from/(absorbed by)
operations
29
Investing activities
Purchase of tangible fixed assets
Proceeds from disposal of tangible fixed
assets
Investment income received
Net cash generated from investing
activities
Financing activities
Repayment of bank loans
Net cash used in financing activities
Net increase/(decrease) in cash and cash
equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year		 2025
£
(18,159)
2,724
40,466
(14,478)		 £
148,065
25,031
(14,478)
158,618
495,710
654,328		 2024
£
(233)
14
49,273
(13,743)		 £
(92,866)
49,054
(13,743)
(57,555)
553,265
495,710

CHILDREN'S LAW CENTRE (NORTHERN IRELAND)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

Charity information

Children's Law Centre (Northern Ireland) is a private company limited by guarantee incorporated in Northern Ireland. The registered office is Rights House, 127-131 Ormeau Road, Belfast, BT7 1SH.

The members of the company are the directors named on page 6. In the event of the company being wound up, the liability in respect of the guarantee is limited to £1 per member of the company.

1.1 Accounting convention

The financial statements have been prepared in accordance with 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 1 January 2019)". 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 financial statements have been prepared under the historical cost convention, modified to include the revaluation of investment properties and certain financial instruments at fair value. 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 charitable objectives.

Designated funds comprise funds which have been set aside at the discretion of the trustees for specific purposes. The purposes and uses of the designated funds are set out in the notes to the financial statements.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

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 a contingent asset.

Other income is recognised in the period in which it is receivable and to the extent the goods have been provided or on completion of the service.

Rental income is recognised evenly over the period of the tenancy agreement.

CHILDREN'S LAW CENTRE (NORTHERN IRELAND)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies (Continued)

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support 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 between 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 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 between 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 allocated on the portion of the asset’s use.

Support costs are those costs incurred directly in support of expenditure on the objects of the company. Governance costs are those incurred in connection with administration of the company and compliance with constitutional and statutory requirements.

Charitable activities and Governance costs are costs incurred on the company's educational operations, including support costs and costs relating to the governance of the company apportioned to charitable activities.

All expenditure is inclusive of irrecoverable VAT.

1.6 Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation 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:

Software

33.33% per annum straight line

1.7 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:

Leasehold land and buildings 2% per annum straight line Office equipment 25% per annum reducing balance

CHILDREN'S LAW CENTRE (NORTHERN IRELAND)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies (Continued)

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.8 Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. The surplus or deficit on revaluation is recognised in profit or loss.

1.9 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible and intangible 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).

1.10 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.

1.11 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 services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently 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.

CHILDREN'S LAW CENTRE (NORTHERN IRELAND)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies (Continued)

1.12 Employee benefits

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.

1.13 Retirement benefits

In prior years the Centre contributed to a multi-employer defined benefit pension scheme, NICPS, into which the Centre is committed to making payments of £9,955 per annum to make good prior year deficits. Following the closure of this Scheme on 31 March 2009, the directors confirmed the selection of the Pensions Trust as the provider of the Flexible Retirement Plan (defined contribution scheme) at a contribution rate of 7% from employers and a minimum 5% per employee. Contributions to this Scheme by the Centre have therefore been accounted for by charging costs as payments accrue.

A provision is recognised for the contributions payable that arose from the agreement with NICPS to fund the prior year deficits.

1.14 Leases

Rentals payable under operating leases, including any lease incentives received, are charged as an expense on a straight line basis over the term of the relevant lease.

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual 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.

CHILDREN'S LAW CENTRE (NORTHERN IRELAND)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

2 Critical accounting estimates and judgements (Continued)

Key sources of estimation uncertainty

Investment Property

Fair value is determined annually and derived from the current market rents and investment property yields for comparable real estate. Valuation involves some estimation uncertainty but is based on periodic advice from independent expert valuers.

Fixed Assets

The annual depreciation charge on fixed assets depends primarily on the estimated lives of each type of asset and estimates of residual values. The directors regularly review these asset lives and change them as necessary to reflect current thinking on remaining lives in light of prospective economic utilisation and physical condition of the assets concerned. Changes in asset lives can have a significant impact on depreciation and amortisation charges for the period. Detail of the useful lives is included in the accounting policies.

Debtors

Short term debtors are measured at transaction price, less any impairment. Impairment of such debtors involves some estimation uncertainty.

Multi-employer Defined Benefit Pension Scheme Liability

The pension scheme liability is in relation to the contributions payable that have arisen from an agreement with a multi-employer plan to fund a deficit and is based on certain assumptions as detailed in note 20.

Restricted and Unrestricted Funds

Judgements are made in relation to allocation of income and expenditure to restricted and unrestricted funds. The directors consider it appropriate to allocate these funds based on interpretation of donations received.

3 Donations and legacies

**Unrestricted ** Unrestricted
funds funds
2025 2024
£ £
Donations and gifts 204 2,284

CHILDREN'S LAW CENTRE (NORTHERN IRELAND)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

4 Charitable activities

Performance related grants
Membership and training
Income from legal work
Less: deferred income
Analysis by fund
Unrestricted funds
Restricted funds		 2025
£
999,016
14,947
51,319
(54,173)
1,011,109
177,118
833,991
1,011,109		 2024
£
657,507
10,023
86,165
(43,811)
709,884
189,710
520,174
709,884

The Board considers the Charity to have one main Charitable Activity, being the promotion, protection and realisation of children's rights.

5 Investments

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Rental income 30,184 35,907
Interest receivable 10,282 13,366
40,466 49,273

6 Movement in pension provision

Unrestricted Unrestricted Unrestricted Unrestricted
funds funds
2025 2024
£ £
Unwinding of the discount factor (interest expense) (2,588) (902)
Remeasurements - impact of any change in assumptions 601 (828)
Remeasurements - amendments to the contribution schedule - (43,330)
(1,987) (45,060)

Further information in relation to the pension provision is provided in note 20.

CHILDREN'S LAW CENTRE (NORTHERN IRELAND)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

7 Charitable activities

Staff costs
Depreciation and impairment
Insurance
Printing, postage and stationery
Telephone
Electricity
Service charge
Cleaning
Young peoples expenses
Information materials
Subscriptions
Legal account expenditure
Pension scheme management costs
Management costs
Other charitable expenditure
Share of support costs (see note 8)
Share of governance costs (see note 8)
Analysis by fund
Unrestricted funds
Restricted funds		 2025
£
544,750
12,551
15,605
5,461
5,132
4,776
8,716
3,325
3,265
-
605
24,987
4,196
40,579
2,724
676,672
230,614
5,245
912,531
171,520
741,011
912,531		 2024
£
486,563
16,610
12,279
5,422
7,086
3,505
9,787
2,981
346
596
613
38,321
2,441
26,189
14
612,753
241,718
4,850
859,321
187,603
671,718
859,321

CHILDREN'S LAW CENTRE (NORTHERN IRELAND)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

8
Support costs
Staff costs
Insurance
Printing, postage and
stationery
Electricity and telephone
Service charge
Repairs and
maintenance
Professional fees
Staff training
Sundry expenses
Loan interest
Irrecoverable VAT
Audit fees
Analysed between
Charitable activities		 Support
costs
Governance
costs
£
£
165,443
-
2,754
-
964
-
1,748
-
2,125
-
8,019
-
12,078
-
7,958
-
5,891
-
10,668
-
12,966
-
-
5,245
230,614
5,245
230,614
5,245		 2025
£
165,443
2,754
964
1,748
2,125
8,019
12,078
7,958
5,891
10,668
12,966
5,245
235,859
235,859		 Support
costs
Governance
costs
£
£
160,233
-
2,167
-
957
-
1,869
-
2,253
-
12,448
-
18,697
-
2,681
-
18,459
-
11,911
-
10,043
-
-
4,850
241,718
4,850
241,718
4,850		 2024
£
160,233
2,167
957
1,869
2,253
12,448
18,697
2,681
18,459
11,911
10,043
4,850
246,568
246,568

Governance costs includes payments to the auditors of £4,850 (2023- £4,725) for audit fees.

9 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

10 Employees

The average monthly number of employees during the year was:

Employment costs
Wages and salaries
Social security costs
Other pension costs		 2025
Number
16
2025
£
611,440
59,945
38,808
710,193		 2024
Number
15
2024
£
554,738
55,578
36,480
646,796

CHILDREN'S LAW CENTRE (NORTHERN IRELAND)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

10 Employees (Continued)

Total remuneration payable to key management personnel during the year was £199,481 (2024 - £198,736).

There were no employees whose annual remuneration was more than £60,000.

11 Taxation

The charity is exempt from income tax and capital gains tax to the extent that its income and gains are applied for charitable purposes. No tax charge has arisen in the year.

12 Intangible fixed assets

Cost
At 1 April 2024 and 31 March 2025
Amortisation and impairment
At 1 April 2024
Amortisation charged for the year
At 31 March 2025
Carrying amount
At 31 March 2025
At 31 March 2024		 Software
£
83,932
82,497
1,435
83,932
-
1,435

13 Tangible fixed assets

Leasehold
land and
buildings
Office
equipment
£
£
Cost
At 1 April 2024
249,605
45,638
Additions
-
18,159
Disposals
-
(10,283)
At 31 March 2025
249,605
53,514
Depreciation and impairment
At 1 April 2024
33,190
30,915
Depreciation charged in the year
4,992
6,124
Eliminated in respect of disposals
-
(7,559)
At 31 March 2025
38,182
29,480
Carrying amount
At 31 March 2025
211,423
24,034
At 31 March 2024
216,415
14,723		 Total
£
295,243
18,159
(10,283)
303,119
64,105
11,116
(7,559)
67,662
235,457
231,138

CHILDREN'S LAW CENTRE (NORTHERN IRELAND)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

13 Tangible fixed assets (Continued)

Land and buildings of net book value £211,423 are held as security against the company's bank borrowings.

14 Investment property

Investment property
2025
£
Fair value
At 1 April 2024 and 31 March 2025 214,000

The 2025 valuations were made by the directors, on an open market value for existing use basis.

Investment property of net book value £214,000 is held as security against the company's bank borrowings.

15 Debtors

Amounts falling due within one year:
Trade debtors
Prepayments and accrued income
Loans and overdrafts
Bank loans
Payable within one year
Payable after one year
Amounts included above which fall due after five years:
Payable by instalments		 2025
£
41,702
16,620
58,322
2025
£
127,664
16,029
111,635
33,570		 2024
£
36,796
14,953
51,749
2024
£
142,142
14,788
127,354
54,395

16 Loans and overdrafts

Bank loans and overdrafts are secured by a legal charge over the charity's premises.

Bank loans are repayable by monthly instalments of £1,820 until 2031 at an interest rate of 3% per annum over Base Rate.

CHILDREN'S LAW CENTRE (NORTHERN IRELAND)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

17
Creditors: amounts falling due within one year
Notes
Bank loans
16
Other taxation and social security
Deferred income
19
Trade creditors
Other creditors
Accruals and deferred income
18
Creditors: amounts falling due after more than one year
Notes
Bank loans
16
19
Deferred income
Other deferred income
Deferred income is included in the financial statements as follows:
Deferred income is included within:
Current liabilities
Movements in the year:
Deferred income at 1 April 2024
Released from previous periods
Resources deferred in the year
Deferred income at 31 March 2025		 2025
£
16,029
15,496
97,984
7,199
1,094
16,517
154,319
2025
£
111,635
2025
£
97,984
2025
£
97,984
43,811
(43,811)
97,984
97,984		 2024
£
14,788
12,543
43,811
7,189
672
20,815
99,818
2024
£
127,354
2024
£
43,811
2024
£
43,811
-
-
43,811
43,811

The deferred income arises in respect of income being received in the year which relates to a future accounting period and in respect of income received in the year where conditions for recognition have not been satisfied. The income will be released to the Statement of Financial Activities in the period to which it relates.

CHILDREN'S LAW CENTRE (NORTHERN IRELAND)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

20 Retirement benefit schemes

Defined contribution schemes

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.

The charge to profit or loss in respect of defined contribution schemes was £38,808 (2024 - £36,480).

Defined benefit schemes

In prior years the Centre contributed to The Pensions Trust Northern Ireland Charities Pension Scheme (the Scheme). The Scheme is a multi-employer defined benefit scheme. The Scheme is funded and was not contracted out of the state scheme.

The Scheme closed to future accrual on 31 March 2009. There is currently no intention to wind-up the Scheme and it continues in paid-up form.

The Pension Trust commissions an actuarial valuation of the Scheme every three years. The main purpose of the valuation is to determine the financial position of the Scheme in order to determine the level of future contributions required so that the Scheme can meet its pension obligations as they fall due.

The actuarial valuation assesses whether the Scheme’s assets at the valuation date are likely to be sufficient to pay the pension benefits accrued by members as at the valuation date. Asset values are calculated by reference to market levels. Accrued pension benefits are valued by discounting expected future benefit payments using a discount rate calculated by reference to the expected future investment returns.

During the accounting period 31 March 2025 the employer paid contributions of £9,955 to cover the deficit payments and scheme management costs.

It is not possible in the normal course of events to identify on a consistent and reasonable basis the share of underlying assets and liabilities belonging to individual participating employers. The Scheme is a multi employer scheme, where the scheme assets are co-mingled for investment purposes, and benefits are paid from total scheme assets.

The results of the 2022 valuation means a new deficit recovery plan is required to fund the deficit of £3.2 million. This will run until 30 June 2037.

The Scheme Actuary has prepared an Actuarial Report that provides an approximate update on the funding position of the Scheme as at 30 September 2024. Such a report is required by legislation for years in which a full actuarial valuation is not carried out. The funding update revealed an increase in the assets of the Scheme to £19.6 million (from £18.6 million at 30 September 2023) and indicated an increase in the shortfall of assets compared to liabilities of approximately £4.9m (from £4.4 million at 30 September 2023), equivalent to a past service funding level of 80% (81% at 30 September 2023).

Following a change in legislation in September 2005 there is a potential debt on the employer that could be levied by the Trustee of the Scheme. The debt is due in the event of the employer ceasing to participate in the Scheme or the Scheme winding up. The debt for the Scheme as a whole is calculated by comparing the liabilities for the Scheme (calculated on a buy-out basis i.e. the cost of securing benefits by purchasing annuity policies from an insurer, plus an allowance for expenses) with the assets of the Scheme. If the liabilities exceed the assets there is a buy-out debt.

CHILDREN'S LAW CENTRE (NORTHERN IRELAND)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

20 Retirement benefit schemes (Continued)

The leaving employer’s share of the buy-out debt is the proportion of the Scheme’s liability attributable to employment with the leaving employer compared to the total amount of the Scheme’s liabilities (relating to employment with all the currently participating employers). The leaving employer’s debt therefore includes a share of any ‘orphan’ liabilities in respect of previously participating employers. The amount of the debt therefore depends on many factors including total Scheme liabilities, Scheme investment performance, the liabilities in respect of current and former employees of the employer, financial conditions at the time of the cessation event and the insurance buy-out market. The amounts of debt can therefore be volatile over time.

Under FRS 102, where an entity participates in a multi-employer plan, and the entity had entered into an agreement with the multi-employer plan that determines how the entity will fund a deficit, the entity shall recognise a liability for the contributions payable that arise from the agreement and the resulting expense in the Statement of Financial Activities.

Movements in the present value of defined benefit obligations:

Liabilities at 1 April 2024
Benefits paid
Actuarial losses
Interest cost
At 31 March 2025		 2025
£
60,289
(9,955)
(601)
2,588
52,321

The above provision has assumed a discount rate of 5.13% per annum (2024 - 4.71% per annum) and is the equivalent single discount rate which, when used to discount the future recovery plan contributions due, would give the same results as using a full AA corporate bond yield curve to discount the same recovery plan contributions.

The Centre now uses The Pensions Trust as the provider of a Flexible Retirement Plan (defined contribution scheme) at a contribution rate of 7% from employers and a minimum 5% per employee. Contributions to this Scheme by the Centre have been accounted for by charging costs as payments accrue and no payments (2024 - £Nil) were outstanding at the year end.

CHILDREN'S LAW CENTRE (NORTHERN IRELAND)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

21 Restricted funds

The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:

Balance at
1 April 2023
r
£
Department of Health
3,696
DOH SPPG
27,543
Department of Education
462
BBC Children in Need
10,560
Angel Eyes
3,334
Atlantic Philanthropies Capital Project
169,432
Community Foundation Ireland
-
Legal Education Foundation
30,931
Paul Hamlyn Foundation
85,097
The National Lottery Community Fund
130,413
Children's Rights Alliance Research
9,112
Access to Justice
1,549
Dormant Accounts Fund NI
-
Department for Communities
282
Allen and Babette Sainsbury Charitable
-
LEF Policy Manager
-
Other grants
28
472,439		 Movement in funds
Incoming
esources
Resources
expended
£
£
26,989
(26,989)
115,640
(120,313)
51,000
(51,084)
22,000
(21,111)
20,000
(16,362)
-
(3,587)
-
-
66,000
(77,382)
140,000
(188,443)
-
(105,579)
-
(9,120)
-
(1,713)
48,545
(26,951)
-
(70)
-
-
-
-
30,000
(23,014)
520,174
(671,718)		 Transfers
Balance at
1 April 2024
r
£
£
-
3,696
-
22,870
-
378
-
11,449
-
6,972
-
165,845
-
-
-
19,549
-
36,654
-
24,834
8
-
164
-
-
21,594
-
212
-
-
-
-
-
7,014
172
321,067		 Movement in funds
Incoming
esources
Resources
expended
£
£
26,943
(26,989)
122,255
(117,705)
50,000
(51,084)
38,000
(40,000)
20,000
(23,638)
-
(3,562)
28,886
(22,078)
45,996
(41,981)
140,000
(155,536)
122,684
(100,367)
-
-
-
-
50,452
(50,927)
-
(212)
15,000
(12,500)
123,000
(62,048)
50,775
(32,384)
833,991
(741,011)		 Transfers
Balance at
31 March 2025
£
£
-
3,650
-
27,420
706
-
-
9,449
-
3,334
-
162,283
-
6,808
-
23,564
-
21,118
-
47,151
-
-
-
-
-
21,119
-
-
-
2,500
-
60,952
-
25,405
706
414,753		 Transfers
Balance at
31 March 2025
£
£
-
3,650
-
27,420
706
-
-
9,449
-
3,334
-
162,283
-
6,808
-
23,564
-
21,118
-
47,151
-
-
-
-
-
21,119
-
-
-
2,500
-
60,952
-
25,405
706
414,753
414,753

CHILDREN'S LAW CENTRE (NORTHERN IRELAND)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

22 Designated funds

The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes:

Movement
in funds
Balance at
1 April 2023
Incoming
resources
Balance at
1 April 2024
£
£
£
ALB Legal Works Funds
20,000
-
20,000
Essential building maintenance
35,000
-
35,000
55,000
-
55,000		 Transfers
Balance at
31 March 2025
£
£
5,000
25,000
-
35,000
5,000
60,000		 Transfers
Balance at
31 March 2025
£
£
5,000
25,000
-
35,000
5,000
60,000
60,000

23 Financial commitments, guarantees and contingent liabilities

(i) A portion of grants received may become repayable if the Centre fails to comply with the terms of the letters of offer.

(ii) During a prior year the charity received correspondence from The Pensions Trust in relation to a review the Trustee has undertaken regarding the application of changes to Northern Ireland Charities Pension Scheme benefits. The outcome of the review could give rise to an additional liability of approximately £58k.

During the prior year further correspondence was received in relation to a potential new item that has come out of the review. It relates to changes in legislation made by the Government to the measure of inflation used for increasing pensions already in payment and how this interacts with members’ pensions provided under the Rules. The Court case was heard in March 2025 and still awaiting the outcome. At this stage the amount and likelihood of any additional liability arising from this change is not known.

The Pensions Trust have indicated that it is unlikely that any further liability will arise, therefore no provision for these items has been made in the financial statements.

24

Analysis of net assets between funds
Unrestricted
funds
Restricted
funds
2025
2025
£
£
Fund balances at 31
March 2025 are
represented by:
Intangible fixed assets
-
-
Tangible assets
50,134
185,323
Investment properties
196,725
17,275
Current assets/(liabilities)
346,176
212,155
Long term liabilities
(111,635)
-
Provisions and
pensions
(52,321)
-
429,079
414,753		 Total Unrestricted
funds
Restricted
funds
Total
2025
2024
2024
2024
£
£
£
£
-
579
856
1,435
235,457
51,335
179,803
231,138
214,000
196,725
17,275
214,000
558,331
324,508
123,133
447,641
(111,635)
(127,354)
-
(127,354)
(52,321)
(60,289)
-
(60,289)
843,832
385,504
321,067
706,571		 Total Unrestricted
funds
Restricted
funds
Total
2025
2024
2024
2024
£
£
£
£
-
579
856
1,435
235,457
51,335
179,803
231,138
214,000
196,725
17,275
214,000
558,331
324,508
123,133
447,641
(111,635)
(127,354)
-
(127,354)
(52,321)
(60,289)
-
(60,289)
843,832
385,504
321,067
706,571
706,571

CHILDREN'S LAW CENTRE (NORTHERN IRELAND)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

25 Related party transactions

There were no disclosable related party transactions during the year (2024 - none).

26 Explanatory notes to Children's Law Centre reserve funds

Unrestricted funds

General funds

This fund is expendable at the discretion of the Directors for the general purposes of the charity. In addition, funds may be held in order to finance capital investment and essential working capital.

Transfers from general funds to restricted funds are made to cover the remaining costs incurred for specific projects which have not been met from other restricted monies.

Designated funds

£25,000 has been designated towards ALB Legal Work (previously known as Alpha Law Fund) to facilitate ongoing casework.

£35,000 has been designated to facilitate essential external building maintenance work in line with listed building requirements.

Pension reserve

The pension reserve represents contributions payable under an agreement with NICPS to fund prior year deficits. During the year there was a transfer of £9,955 into the pension reserve from general funds relating to deficit contributions paid in the year.

Restricted Funds

Department of Health

This funding partly covers salary costs for the CEO, Head of Legal Services, Head of Administration and Finance Unit and Administrative Assistant / Receptionist posts.

Department of Health Strategic Planning and Performance Group

This funding contract is used to provide an Independent Advice, Support & Mediation Service to children in need and their Parents and Carers acting on their behalf.

Department of Education

This funding is in relation to Special Education Needs and Disability Tribunal (SENDIST) Project inclusive of salary costs for SENDIST Representative and contribution to running costs.

BBC Children in Need

This funding is to provide advocacy support for vulnerable young people with mental health issues via a grant towards the salary of the senior solicitor.

Angel Eyes NI

This funding is to assist and support Angel Eyes NI with their Equal Eyes Project - to raise awareness of visual impairment and impact on Children and Young People.

CHILDREN'S LAW CENTRE (NORTHERN IRELAND)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

27 Explanatory notes to Children's Law Centre reserve funds (continued)

Atlantic Philanthropies Capital Project

This funding was a grant contribution in a previous year towards the purchase and refurbishment of a building to be occupied by the Children's Law Centre.

Community Foundation Ireland

This grant is to provide advocacy, legal advice and representation to refugee/asylum seeking children to ensure access to services.

Legal Education Foundation

This grant is to cover the salary and running costs for a Trainee Solicitor.

Paul Hamlyn Foundation

This grant and Extra Support Package is to support strategic and operational development and growth of the centre.

The National Lottery Community Fund

This grant is to fund Empowering Young People project – Rights Here, Right Now – Empowering Young People to Know Their Rights.

Children's Rights Alliance

This historic funding is for collaborative research and consultation work on the rights of children on the island of Ireland.

Access to Justice

This historic funding covers three projects - solicitor salary and associated costs, CLC operational costs and one month associated costs for Immigration Solicitors work.

Dormant Accounts Fund NI

This grant is to cover salary and part running costs for the Training & Engagement Co-ordinator.

Department for Communities

This historic funding was for a project to Develop a Digital Legal Information and Advice Service for Children and Young People. Expenditure in year represents depreciation of asset.

The Alan & Babette Sainsbury Charitable Fund

This grant is towards legal advice and representation of asylum-seeking children.

LEF Policy Manager

This grant is to support CLC’s policy and public affairs function to vindicate children’s legal rights by funding the salary and running costs of the Policy Manager.

Other grants

Other grants include the following:

Tesco Charity Trust

This fund relates to the acquisition of a fixed asset in a prior year. Expenditure in the year represents depreciation on the asset.

Belfast City Council

Grant for purpose of capital equipment to support and ensure service delivery.

Cloth Workers

This grant is for the purchase of audio and visual equipment to support the work of the centre.

LFT Charitable Trust

This grant is for a Project to develop and give a voice to Young People with Education based school avoidance.

CHILDREN'S LAW CENTRE (NORTHERN IRELAND)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

28 Operating lease commitments

At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

2025 2024
£ £
Within one year 312 312
29 Cash generated from operations 2025 2024
£ £
Surplus/(deficit) for the year 137,261 (142,940)
Adjustments for:
Investment income recognised in statement of financial activities (40,466) (49,273)
Depreciation and impairment of tangible fixed assets 12,551 16,610
Difference between pension charge and cash contributions (7,968) 40,535
Movements in working capital:
(Increase)/decrease in debtors (6,573) 751
(Decrease) in creditors (913) (2,360)
Increase in deferred income 54,173 43,811
Cash generated from/(absorbed by) operations 148,065 (92,866)
30 Analysis of changes in net funds
At 1 April 2024 Cash flowsAt 31 March 2025
£ £ £
Cash at bank and in hand 495,710 158,618 654,328
Loans falling due within one year (14,788) (1,241) (16,029)
Loans falling due after more than one year (127,354) 15,719 (111,635)
353,568 173,096 526,664