REGISTERED COMPAINY NUMBER: N1032914 (Northern Ire12nd)
REGISTERED CHARITY NUMBER.. NIC101411
Re
ort of the Trustees and
Financial Statements for the Year Ended 31 March 2024
for
Children in Northern Ireland
Acom
an
Limited b Guarantee
Lynn Drake & Co Ltd
Statutory Auditors
I st Floor
34 B-D Main Street
Moira
Co. Armagh
BT67 OLE

Children in Northern Ireland
Contents of the Financial Statements
for the Year Ended 31 March 2024
Page
Reference and Administrative Details
Report of the Trustees
Report of the Independent Auditors
8 to 11
Statement of Financial Activities
12
Statement of Financial Position
13
Statement of Cash Flows
14
Notes to the Statement of Cash Flows
15
Notes to the Financial Statements
16 to 28
Detailed Statement of Financial Activities
29 to 30

Children in Northern Ireland
Reference and Administrative Details
for the Year Ended 31 March 2024
TRUSTEES
Marie Cavanagh
John Hunsdale
Alison Beattie
Brenda McQueen
Bernard Hannaway
Michele Janes (resigned 101112024)
Paul Morgan
Colin Hayburn (appointed 241412023)
COMPANY SECRETARY
Pauline Leeson
REGISTERED OFFICE
Unit 9
40 Montgomery Road
Belfast
Co. Antrim
BT6 9HL
REGISTERED COMPANY
NUMBER
N1032914 (Northern Ireland)
REGISTERED CHARITY
NUMBER
NIC101411
AUDITORS
Lynn Drake & Co Ltd
Statutory Auditors
I st Floor
34 B-D Main Street
Moira
Co. Armagh
BT67 OLE
CHIEF EXECUTIVE
Pauline Lceson. CBE

Children in Northern Ireland
ort of the Trustees
for the Year Ended 31 March 2024
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their
report with the financial statements of the charity for the year ended 31 March 2024. The trustees have
adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice
applicable to charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019).
OBJECTIVES AND ACTIVITIES
Principal Activities
The main activities of the Company are unchanged since last year and are principally to promote the
preservation and protection of health and the personal development of children, without distinction of sex,
race or of political, religious or other opinions, and the advancement of public education in cliild care
associating the appropriate voluntary agencies with the object of improving the conditions of life for such
children in Northern Ireland.

Children in Northern Ireland
Re
ort of the Trustees
for the Year Ended 31 March 2024
OBJECTIVES AND ACTIVITIES
Strategies for Achieving Aims and Objectives
In our latest Strategic Plan we outlined 3 strategic pillars to guide our work in the short to mid term..
Influencing: Lobbying to ensure children are at the centre of decision making.
l. CINI will help shape policy and future Programmes for Government and proposed strategies for future
delivery that are affordable and tangible.
2. CINI will work with government to produce chtld friendly versions of policies.
3. CINI will highlight emerging trends and engage with politicians to deepen their understanding of the
complex issues which face children and young people.
4. CiNl will work with Government to encourage greater co-operation between Government Departments
and an open and transparent budgeting process for children and young people is established.
5. CINI will work with local government to ensure the voice and interests of children and young people
inform community planning processes.
6. CINI will integrate evidence from a range of sources to inform planning and decision making at all levels
as the 'go to, source for child policy information in Northern Ireland.
Learning: Capacity building across the sector and innovating best practice
l. CINI will develop a sector wide training needs analysis as a basis for a comprehensive menu of learning
and development to increase the capacity and quality of services provided for Children and young people.
2. CINI will optimise digital software and tools to provide relevant, accessible knowledge and skills
development in areas such as child development and child protection.
3. CINI will gather information to forecast future trends and stimulate innovation to meet the emerging needs
of children, young people and practitioners.
4. CINI will promote the accreditation of social care staff who work with children and young people as a
quality standard.
5. CINI will support the joint working group with the Health and Social Care Trusts to drive cross-boundary
training and co-operative Working.
6. CINI will source evidence and best practice to inform the development of practice and provision.
Collaboration: Working with others to increase impact
l. CINI builds alliances to drive reform on issues affecting children and young people across cducation,
justice. health, employment and the private sector.
2. The key Partnerships which CINI chairs: Child Poverty Alliance and Children's Disability Strategic
Alliance continue to make a demonstrable impact on policy.

Children in Northern Ireland
ort of the Trustees
for the Year Ended 31 March 2024
OBJECTIVES AND ACTIVITIES
3. CINI is positively contributing to systemic change in Northern Ireland through its membership of strategic
partnerships such as the Children and Young People's Strategic Partnership & the Safeguarding Board for
Northern Ireland.
Public benefit
Purposes
l To promote, develop and support the voluntary and community sector particularly those organisations
offering services and support to children. young people and their families in Northern Ireland.
2. To promote the well being of children, young people and their families to improve their lives in Northern
Ireland.
The Trustees believe that both our purposes satisfy both elements of the public benefit requirement.
Purpose l- the direct benefits which flow from this purpose include a strong professional community of
practice across the voluntary and community sector who are able to work effectively with Children and
Young People. The benefits are demonstrated through feedback from member organisations and regular
independent evaluation and monitoring of our services by DOH and SPPG. Th¢ beneficiaries of this purpose
are voluntary and community sector organisations working with children, young people and their families
living in Northern Ireland.
Purpose 2 The direct benefit from this Purpose include resources being directed towards activities and
services that maximise benefits for all children. These benefits are demonstrated by evideTice from
government departments and statutory authorities in relation to policy commitments and resource allocation
to children's services. The beneficiaries of this purpose are children, young people and their families living in
Northern Ircland.

Children in Northern Ireland
Re
ort of the Trustees
for the Year Ended 31 March 2024
FINANCIAL REVIEW
Financial position
The company had net outgoing resources for the year of £25,708 (2023: net incoming resources of £9,776).
Unrestricted funds increased by £21.871, while restricted funds decreased by £47,579.
Review of the Year
In a year that has presented significant challenges for all of us, Children in Northern Ireland and the sector
continued to provide quick and efficient responses to the needs of children and their families.
We have worked with our community partners in Carrickfergus, Downpatrick, Limavady and Portadown and
our Youth Advisory Group to empower communities to build a sustainable response to food insecurity by
producing peer research on poverty.
We have strengthened our Regional Parent Helpline by delivering workshops on School Based Anxiety and
Parenting through Disability and expanding the Passionate Parents Network.
We continue to develop and deliver award winning posts through Parentline on topics such as Breastfeeding
and School Avoidance.
Influencing
We launched the Children's Policy Forum and supported the Children's sector to ensure the continuation of
core funding.
Learning
Our wide range of learning and development courses across NI continue to expand with the Continuation of
contracts with local councils and Mears Group.
Collaboration
We continue to service 6 Locality Groups in Southern Trust alongside CYPSP. We continue to roll out the
School Uniform Recycling Toolkit for schools and hosted Feel Good events on emotional wellbeing and
health for young people.
Sustainability
We continue to work with a range of public, private, statutory. govcrnmental and voluntary trust bodies to
support our work.
Effectiveness
Children in Northern Ireland continues to adapt to the changing environment to achieve impact and change
for children, young people and their families
Reserves policy
The charity's policy is to retain a level of free reserves, which matches the needs of the organisation, both at
the current time and in the foreseeable future. The reserves required should be sufficient to meet committed
grant expenditure and the running costs for a period equivalent to six months annual expenditure. The
charity will continue to monitor compliance with this policy on a regular basis and the Board will review the
appropriateness of the policy annually.

Children in Northern Ireland
ort of the Trustees
for the Year Ended 31 March 2024
FUTURE PLANS
We plan to develop a Forum for parents of children with disabilities to facilitate engagement re access to
services.
Our Regional Parenting Helpline, Parentline NI, will continue to provide support, guidance and advice to
parents and carers with a particular focus on parental participation.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
Children in Northern Ireland Limited is a company limited by guarantee without a share capital. It is
governed by a Memorandum and Articles of Association and the liability of the members is limited to an
amount not exceeding £1 O.
The Board of Directors meets on a quarterly basis.
Related parties
There were no related paty transactions for the year ended 31 March 2023.
Risk management
The principles of good governance are embedded within all aspects of Children in Northern Ireland Limited
operations with management and staff being keenly aware of the Boards responsibility of ensuring that the
organisation protects itself from financial exposure and reputational damage, A close working relationship
is maintained between the Board and management to ensure that operationally staff are aware of the
standards required of them by the Board and the Board are always in a position to provide guidance and
support to tnanagement in the discharge of their duties. This two way relationship is the key feature of
Children in Northern Ireland Limited governance arrangements and is a key strength in the company.
A conscientious approach to ensuring that contractual project requirements are achieved has been maintained
at all times both in the accounting period being reported on and since Children in Northern Ireland Limited's
establishment. Very tight financial controls on expenditure and all financial commitments are maintained at
all times and project staff have been trained and have become experienced in budgctary controls.in both
these areas ie Project delivery and financial controls management all staff have established close working
relationships with funding organisations to ensure all mandatory standards are consistently achieved. Board
representatives also actively engage with funding bodies.
The Board. management and staff are fully aware that the nature of the work in which Children in Northern
Ireland Limited is involved can bring with it a high level of scrutiny to ensure that all activities are fully
compliant with funding requirements and, therefore, beyond reproach. The Board of Children in Northern
Ireland Limited is, therefore, greatly reassured of the company's compliance with the highest of standards of
governance on the basis that all monitoring and evaluation of project delivery demonstrates achievement of
all funders, objectives and that funders, audits and vouching of financial expenditure and the statutory audit
confirm compliance with both probity and regularity in the use of monies received.
STATEMENT OF TRUSTEES, RESPONSIBILITIES
The trustees (who are also the directors of Children in Northern Ireland for the purposes of company law) are
responsible for preparing the Report of the Trustees and the financial statements in accordance with
applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted
Accounting Practice) including Financial Reporting Standard 102 "The Financial Reporting Standard
applicable in the UK and Republic of Ireland"

Children in INorthern Ireland
ort of the Trustees
for the Year Ended 31 March 2024
STATEMENT OF TRUSTEES, RESPONSIBILITIES- continued
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
those financial statements, the trustees are required to
select suitable accounting policies and then apply them consistently.
observe the methods and principles in the Charity SORP.
make judgements and estiinates that are reasonable and prudent.
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the
charitable company will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with r¢asonabl¢ accuracy
at any time the financial position of the charitable company and to enable them to ensure that the financial
statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of
the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and
other irregularities.
In so far as the trustees are aware:
there is no relevant audit information of which the charitable company's auditors are unaware. and
the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant
audit information and to establish that the auditois are aware of that information.
AUDITORS
The auditors, Lynn Drake & Co Ltd, will be proposed for re-appointment at the forthcoming Annual
General Meeting.
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act
2006 relating to small companies.
Approved by order of the board of trustees on 25 November 2024 and signed on its behalf by:
Pauline Leeson - Secretary

ort of the Inde
endent Auditors to the Members of
Children in Northern Ireland
Opinion
We have audited the financial statements of Children in Northern Ireland (the 'charitable company,) for the
year ended 31 March 2024 which comprise the Statement of Financial Activities, the Statement of Financial
Position, the Statement of Cash Flows and notes to the financial statements, including a summary of
significant accounting policies. The financial reporting frainework that has been applied in their preparation
is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted
Accounting Practice), including Financial Reporting Standard 102 'The Financial Reporting Standard
applicable in the UK and Republic of Ireland,.
In our opinion the financial statements:
give a true and fair view of the state of the charitable company's affairs as at 31 March 2024 and of its
incoming resources and application of resources, including its income and expenditure, for the year then
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting
Practice, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the
UK and Republic of Ireland and
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS (UK)) and
applicable law. Our responsibilities under those standards are further described in the Auditors,
responsibilities for the audit of the financial statements section of our rcport. 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 tlie provisions available for small entities, in
the circumstances set out in note 18 to the financial statements, 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 as a going concern for a period of at least twelve months from when the financial statements are
authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the
relevant sections of this report.

ort of the Inde
endent Auditors to the Members of
Children in Northern Ireland
Other information
The trustees are responsible for the other information. The other information comprises the information
included in the Annual Report, other than the financial statements and our Report of the Independent
Auditors thereon.
Our opinion on the financial statements does not cover the other information and, except to the extent
otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other information
and, in doing so, consider whether the other information is materially inconsistent with the financial
statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we
identify such material inconsistencies or apparent material misstatements, we are required to determine
whether this gives rise to a material misstatement in the financial statements themselves. If, based on the
work we have performed, we conclude that there is a material misstatement of this other information, we are
required to report that fact. We have nothing to report in this regard.
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit..
the information given in the Report of the Trustees for the financial year for which the financial
statements are prepared is consistent with the financial statements. and
the Report of the Trustees has been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the charitable company and its environment obtained in
the course of the audit, we have not identified material misstatements in the Report of the Trustees.
We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to
report to you if, in our opinion..
adequate accounting records have not been kept or returns adequate for our audit have not been received
from branches not visited by us. or
the financial statements are not in agreement with the accounting records and returns. or
certain disclosures of trustees, remuneration specified by law are not made. or
we have not received all the information and explanations we require for our audit. or
the trustees wcre not entitled to take advantage of the small companies exemption from the requirement to
pr¢pare a Strategic Report or in preparing the Report of the Trustees.
Responsibilities of trustees
As explained more fully in the Statement of Trustees, Responsibilities, 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 alternativc but to do so.

ort of the Inde
endent Auditors to the Members of
Children in Northern Ireland
Our 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 a Report of the Independent Auditors
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.
The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below..
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. In particular, we looked at where management made subjective judgements,
for example in respect of accounting estimates that involved making assumptions and considering future
events that are inherently uncertain. We also considered potential financial or other pressures, opportunity
and motivations for fraud. As part of this discussion, we identified the internal controls established to
mitigate risks related to fraud or non-compliance with laws and regulations and how management monitor
these processes. Appropriate procedures included the review and testing of manual journals and key
estimates and judgements made by management for risk of fraud.
Based on our understanding of the company and industry, we identified the principal risks of
non-compliance with laws and regulations as those that have a direct impact on the determination of material
amounts and disclosures in the financial statements.
We evaluated management's incentives and opportunities for fraudulent manipulation of the financtal
statements and identified the greatest potential for fraud. We communicated the identified laws and
regulations throughout the audit team and remained alert to any indications of non-compliance throughout
the audit. Audit procedures performed included, but were not limited to:
Discussions with management including consideration of known or suspected instances of
non-compliance with laws and regulation and fraud.
Reviewing the financial statement disclosures and testing to supporting documentation.
Review of board meeting minutes of those charged with governance.
In addressing the risk of fraud through management override of controls, testing the appropriateness of
journal entries and other adjustments-
As part of an audit in accordance with ISAS (UK), we exercise professional judgment and maintain
professional scepticism throughout the audit. We also:_
Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or
error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is
sufficient and appropriate to provide a basis for our opinion. The Tisk of not detecting a material
misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion,
forgery, intentional omissions, misrepresentations, or the override of internal control.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are
appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the
charities internal control.
10

ort of the Inde
endent Auditors to the Members of
Children in Northern Ireland
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and
related disclosures made by the trustees.
Perform analytical procedures to identify any unusual or unexpected relationships that may indicate risks of
material misstatement due to fraud or error.
Conclude on the appropriateness of the trustees, use of the going concern basis of accounting and based on
the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may
cast significant doubt on the charities ability to continue as a going concern. If we conclude that a material
uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the
financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based
on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions
may cause the charity to cease to continue as a going concern.
Evaluate the overall presentation. structure, and content of the financial statements, tncluding the disclosures
and whether the financial statements represent the underlying transactions and events in a manner that
achieves fair presentation.
We communicate with those charged with governance regarding. among other matters, the planned scope
and timing of the audit and significant audit findings, including significant deficiencies in internal control
that we identify during our audit,
A further description of our responsibilities for the audit of the financial statements is located on the
Financial Reporting Council's website at www.frc.org.ukJauditorsresponsibilities. This description forms
part of our Report of the Independent Auditors.
Use of our report
This report is made solely to the charitable company's members, 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 members those matters we are required to statc to them in an auditors, report and for no
other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility lo anyone
other than the charitable company and the charitable company's members as a body, for our audit work, for
this report, or for the opinions we have formed.
istair Wells (Senior Statutory Auditor)
for and on behalf of Lynn Drake & Co Ltd
Statutory Auditors
I st Floor
34 B-D Main Street
Moira
Co. Armagh
BT67 OLE
25 November 2024

Children in Northern Ireland
Statement of Finaneial Activities
Incor
oratin
an Income and Ex
for the Year Ended 31 March 2024
enditure Account
31.3,24
Total
funds
31.3.23
Total
funds
Unrestricted Restricted
funds
funds
Notes
INCOME AND ENDOWMENTS FROM
Charitable activitie5
Grants Receivable
801.934
801,934
943,624
Investment income
Other income
9,872
118,692
9,872
124,858
1,282
119,902
6,166
Total
128,564
808,100
936,664
1,064,808
EXPENDITURE ON
Raising funds
1,128
9,781
10,909
31,667
Charitable activities
Direct Charitable Expenditure
Governance
19,372
3,600
928,491
947,863
3,600
1,019,765
3,600
Total
24,100
938,272
962,372
1,055,032
NET INCOMEI(EXPENDITURE)
Transfers between funds
104,464
(82,593)
(130,172)
82,593
(25,708)
9,776
15
Net movement in funds
21.871
(47,579)
(25,708)
9,776
RECONCILIATION OF FUNDS
Total funds brought forward
549.259
161,246
710,505
700,729
TOTAL FUNDS CARRIED FORWARD
571.130
113,667
684,797
710,505
The notes form part of these financial statements
12

Children in Northern Ireland
Statement of Financial Position
31 March 2024
31.3.24
31.3.23
Notes
FIXED ASSETS
Tangible assets
27,068
43,442
CURRENT ASSETS
Debtors
Cash at bank
12
173,003
640,474
193,945
647,759
813,477
841,704
CREDITORS
Amounts falling due withln one year
13
(155,748) (174,641)
NET CURRENT ASSETS
657,729
667,063
TOTAL ASSETS LESS CURRENT
LIABILITIES
684,797
710,505
NET ASSETS
684,797
710,505
FUNDS
Unrestricted funds
Restricted funds
15
571,130
113,667
549,259
161,246
TOTAL FUNDS
684,797
710,505
These financial statemcnts have been prepared in accordance with the provisions applicable to charitable
companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on
25 November 2024 and were signed on its behalf by:
Marie Cavanagh - Trustee
The notes form part of these financial statements
13

Children in Northern Ireland
Statement of Cash Flows
for the Year Ended 31 March 2024
31.3.24
31.3.23
Notes
Cash flows from operating activities
Cash generated from operations
(12.054)
39,722
Net cash (used in)Iprovided by operating activities
(12.054)
39.722
Cash flows from investing activities
Purchase of tangible fIxed assets
Interest received
(5.103)
9.872
(13,042)
1,282
Net cash provided by/(used in) investing activities
4,769
(11,760)
Change An cash and cash equivalents
in the reporting period
Cash 2nd cash equivalents at the
beginning of the reporting period
(7,285)
27,962
647,759
619,797
Cash and cash equivalents at the end
of the reporting period
640,474
647,759
The notes form part of these financial statements
14

Children in Northern Ireland
Notes to the Statement of Cash Flows
for the Year Ended 31 March 2024
RECONCILIATION OF NET {EXPENDITURE)/INCOME TO NET CASH FLOW FROM
OPERATING ACTIVITIES
31.3.24
31.3.23
Net (expenditure)/income for the reporting period (as per the
Statement of Financial Activities)
Adjustments for:
Depreciation Charges
Interest received
Decrease in debtors
(Decrease)lincrease in creditors
(25,708)
9,776
21,477
(9,872)
20,942
(18,893)
21,265
(1,282)
6,023
3.940
Net cash (used in)Iprovided by operation5
(12,054)
39,722
ANALYSIS OF CHANGES IN NET FUNDS
At 114123
Cash flow
At 3113124
Net cash
Cash at bank
647,759
(7,285)
640,474
647,759
(7,285)
640,474
Total
647,759
(7,285)
640,474
The notes form part of these financial statements
15

Children in Northern Ireland
Notes to the Financial Statements
for the Year Ended 31 March 2024
ACCOUNTING POLICIES
Basis of preparing the financial statements
a) General information and basis of preparation
Children in Northern Ireland Limited is constituted as a company limited by guarantee incorporated in
Northern Ireland (N1032914). In the event of the charity being would up, the liability in respect of the
guarantee is limited to £1 per member of the charity.
The charity constitutes a public benefit entity as defined by FRS 102. 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 (FRS 102), the Financial
Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the
Charities Act (Northern Ireland) 2013, the Companies Act 2006 and UK Generally Accepted Practice
as it applies from l January 2015.
The financial statements are prepared on a going concern basis under the historical cost convention,
modified to include certain items at fair value. The financial statements are presented in sterling
which is the functional currency of the charity..
Thc 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.
(b) Funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general
objectives of the charity and which have not been designated for other purposes.
Designated funds comprise unrestricted funds that have been set aside by the trustees for particular
purposes. The aim and use of each designated fund is set out in the notes to the financial statements.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by
donors or which have been raised by th¢ charity for particular purposes. The cost of raising and
administering such funds are charged against the specific fund. The aim and use of each restricted
fund is set out in the notes to the financial statements.
Further explanation of the nature and purpose of each fund is included in the notes to the financial
statements.
(c) Income recognition
All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity
is legally entitled to the income after any performance conditions have been met, the amount can be
measured reliably and it is probable that the income will be received.
16
continued..

Children in Northern Ireland
Notes to the Financial Statements - continued
for the Year Ended 31 March 2024
ACCOUNTING POLICIES- continued
Basis of preparing the financial statements
For donations to be recognised the charity will have been notified of the amounts and the settlement
date in writing. If there are conditions attached to the donation and this requires a level of
performance before entitlement can be obtained then income is deferred until those conditions are
fully met or the fulfilment of those conditions is within the control of the charity and it is probable
that they will be fulfilled.Voluntary income is received by way of grants, donations and gifts and is
included in full in the Statement of Financial Activities (SOFA) when receivable. Income received
from collections is recognised when received.
Donated facilities and donated professional services are recognised in income at their fair value when
their economic benefit is probable, it can be measured reliably and the charity has control over the
item. Fair value is determined on the basis of the value of the gift to the charity. For example the
amount the charity would be willing to pay in the open market for such facilities and services. A
corresponding amount is recognised in expenditure.
No amount is included in the financial statements for volunteer time in line with the SORP (FRS 102).
Further detail is given in the Trustees, Annual Report.
For legacies, entitlement is the earlier of the charity being notified of an impending distribution or the
legacy being received. At this point income is recognised. On occasion legacics will be notified to the
charity however it is not possible to measure the amount expected to bc distributed. On these
occasions, thc legacy is treated as a contingent asset and disclosed.
Income from trading activities includes income earned from fundraising events and trading activities
to raise funds for the charity. Income is received in exchange for supplying goods and services in
order to raise funds and is recognised when entitlement has occurred.
The charity receives government grants which are detailed within the notes to these financial
statements. Income from government and other grants are recognised at fair value when the charity
has entitlement after any pcrformance conditions have been met, it is probable that the income will be
received and the amount can be measured reliably. If entitl¢ment is not met then these amounts are
deferred.
(d) Expenditiure recognition
All expenditure is accounted for on an accruals basis, inclusive of VAT which cannot be recovered
and has been classified under headings that aggregate all costs related to the category. Expenditure is
recognised where there is a legal or constructive obligation to make payments to third parties, it is
probable that the settlement will be required and the amount of the obligation can be measured
reliably. It is categorised under the following headings..
Costs of raising funds includes the costs associated with attracting voluntary incomes.
Expenditure on charitable activities includes 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 sucli
activities and those costs of an indirect nature necessary to support them. and
Other expenditure represents those items not falling into the categories above.
Irrecoverable VAT is charged as an expense against the activity for which expenditure arose.
17
continued...

Children in Northern Ireland
Notes to the Financial Statements - continued
for the Year Ended 31 March 2024
ACCOUNTING POLICIES - continued
Basis of preparing the financial statements
Grants payable to third parties are within the charitable objectives. Where unconditional grants are
offered, this is accrued as soon as the recipient is notified of the grant, as this gives rise to a
reasonable expectation that the recipient will receive the grants. Where grants are conditional relating
to performance then the grant is only accrued when any unfulfilled conditions are outside of the
control of the charity.
(e) Support costs allocation
Support costs are those that assist the work of the charity but do not directly represent charitable
activities and include office costs, governance costs, administrative payroll costs. They are incurred
directly in support of expenditure on the objects of the charity and include project management
carried out at Headquarters. Where support costs cannot be directly attributed to particular headings
they have been allocated to cost of raising funds and expenditure on charitable activities on a basis
consistent with use of the resources. Premises overheads have bcen allocated on an insert detail basis
and other overheads have been allocated on a basis consistent with the use of resources.
Fund-raisiiig costs are those incurred in seeking voluntary contributions and do not include the costs
of disseminating information in support of the charitable activities.
(D Tangible fixed assets
Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment
losses. Cost includes costs directly attributable to making the asset capable of operating as intended.
Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less
estimated residual value, of each asset on a systematic basis over its expected useful life as follows:
Fixtures & Fittings
Computer Equipment
200/0 Straight Line
330/0 Straight Line
(g) Debtors and creditors receivable I payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are
recorded at transaction price. Any losses arising from impairment are recognised in expenditure.
(h) Financial Instruments
The charity only has financial assets and liabilities of a kind that qualify as basic financial
instruments. Basic financial instruments are initially recognised at transaction value and subsequently
measured at settlement value.
(i) Impairment
Assets not measured at fair value are reviewed for any indication that the asset may be impaired at
each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's
cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount
exceeds its recoverable amount, an impairment Ioss is recognised in profit or loss unless the asset is
carried at a revalued amount where the impairment loss is a revaluation decrease.
18
continued.

Children in Northern Ireland
Notes to the Financial Statements - continued
for the Year Ended 31 March 2024
ACCOUNTING POLICIES- continued
Basis of preparing the finaneial statements
(i) Provisions
Provisions are recognised when the charity has an obligation at the balance sheet date as a result of a
past event. it is probable that an outflow of economic benefits will be required in settlernent and the
amount can be reliably estimated.
(k) Leases
Assets acquired under finance leases are capitalised and depreciated over the shorter of the lease term
and the expected useful life of the asset. Minimum lease payments are apportioned between the
finance charge and the reduction of the outstanding lease liability using the effective interest method.
The related obligations, net of future finance charges, are included in creditors.
Rentals payable and receivable under operating leases are charged to the SOFA on a straight line basis
over the period of the lease.
(l) Tax
No provision is required for taxation as the company is defined as a charity foi taxation purposes.
The charity is a registcred charity and so 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.
(m) Going concern
The financial statements have been prepared on a going concern basis as the trustees believc that no
material uncertainties exist. The trustees have considered the level of funds held and the expected
level of income and cxpenditure for 12 months from authorising these financial statements. The
budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to
continue as a going concern.
(n) Judgements estimates and assumptions
The preparation of the financial statements requires management to make judgements, estimates and
assumptions that affect the amounts reported. These estimates and judgements are continually
reviewed and are based on experience and other factors, including expectations of future events that
are believed to be reasonable under the circumstances.
The items in the financial statements where these judgements and estimates have been made include..
(i) estimating the useful economic life of tangible fixed assets
(li) allocation of expenditure and support costs
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the
trustees.
19
continued...

Children in Northern Ireland
Notes to the Financial Statements - continued
for the Year Ended 31 March 2024
ACCOUNTING POLICIES - continued
Fund accounting
Restricted funds can only be used for particular restricted purposes within the objects of the charity.
Restrictions arise when specified by the donor or when funds are raised for particular restricted
purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial
statements.
Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to
the charitable company's pension scheme are Charged to the Statement of Financial Activities in the
period to which they relate.
INVESTMENT INCOME
31.3.24
31.3.23
Deposit account interest
9,872
1,282
INCOME FROM CHARITABLE ACTIVITIES
31,3.24
31.3.23
Activity
Grants Receivable
Grants
801,934
943,624
Grants received, included in the above, are as follows:
31.3.24
31.3.23
DHSS&PS Childcare Unit (Core Grant)
SHSCT - Locality Development Officer
SPPG - Childrens Services Training
SPPG - Disability Awareness
Holiday Hunger
SPPG - Parentline
Dormant Accounts Fund NI
SPPG - Parent & Carer Engagement
SPPG - Parental Participation
BCC Children in Need
Th¢ National Lottery Community Fund - Empowering Young People
38,553
65.199
99.750
19,443
81,000
287,000
20,606
5.357
46,000
6,102
77,106
78,199
107,250
19,443
214,468
287,000
49,872
64,286
46,000
132,924
801,934
943,624
20
continued...

Children in Northern Ireland
Notes to the Financial Statements - continued
for the Year Ended 31 March 2024
OTHER INCOME
31.3.24
31.3.23
Membership Fees
Room Hire and Catering
General Donations
Consultancy Fees
Training Income
28,844
4,284
560
13,761
77,409
30,836
4,509
112
23,545
60,900
124,858
119,902
RAISING FUNDS
Raising donations and legacies
31.3.24
31.3.23
Publications and Promotion
10,909
31,667
CHARITABLE ACTIVITIES COSTS
Support
costs (see
note 7)
Direct
Costs
Totals
Direct Charitable Expenditure
Governance
947,863
947,863
3,600
3,600
947,863
3,600
951,463
SUPPORT COSTS
Governance
costs
Governance
3,600
21
continued...

Children in Northern Ireland
Notes to the Financial Stalements - continued
for the Year Ended 31 March 2024
ET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after chargingl(crediting):
31.3.24
31.3.23
Auditors, Remuneration
Auditors, remuneration for non audit work
Depreciation - owned assets
2,000
1,600
21,477
2,000
1,600
21,265
TRUSTEES, REMUNERATION AND BENEFITS
There were no trustees, remuneration or other benefits for the year ended 31 March 2024 nor for the
year ended 31 March 2023.
Trustees, expenses
There were no trustees, expenses paid for the year ended 31 March 2024 nor for the year ended
31 March 2023.
10. STAFF COSTS
31.3.24
31.3.23
Wages and salaries
Social security costs
Other pension costs
496,312
32,318
25,497
486,969
34,644
25,147
554,127
546,760
The average monthly number of ¢niployees during the year was as follows:
31.3.24
23
31.3.23
23
Management & Administration
The number of employees whose employee benefits (excluding employer pension costs) exceeded
£60,000 was:
31.3.24
31.3.23
£60,001- £70,000
The key management personnel of the charity cornprise of the Chief Executive and Senior
management team. The salaries paid to key management personnel being the Chief Executive
Officer, Policy Officer and Finance & Office Manager during the year totalled £213,852. (2023..
£221,267)
22
continued.

Children in Northern Ireland
Notes to the Financial Statements - continued
for the Year Ended 31 March 2024
11. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
Computer
equipment
Totals
COST
At l April 2023
Additions
80,472
110,062
5.103
190,534
5,103
At 31 March 2024
80,472
115,165
195,637
DEPRECIATION
At l April 2023
Charge for year
58,549
7,725
88,543
13,752
147,092
21,477
At 31 March 2024
66,274
102,295
168,569
NET BOOK VALUE
At 31 March 2024
14,198
12,870
27,068
At 31 March 2023
21,923
21,519
43,442
12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24
31.3.23
Trade debtors
Prepayments and accrued income
136.277
36,726
173,879
20,066
173,003
193,945
13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24
31.3.23
Trade creditors
Social security and other taxes
Other creditors
Accruals and deferred income
Deferred Income
8,335
18,827
4,895
34,578
89.113
27,509
10,699
3,860
41,755
90,818
155,748
174.641
23
continued...

Children in Northern Ireland
Notes to the Financial Statements - continued
for the Year Ended 31 March 2024
14. ANALYSIS OF NET ASSETS BETWEEN FUNDS
31.3.24
Total
funds
31.3.23
Total
funds
Unrestricted Restricted
funds
funds
Fixed assets
Current assets
Current liabilities
10,268
595,255
(34,393)
16,800
218,222
(121,355)
27,068
43,442
813,477
841,704
(155,748) (174,641)
571,130
113,667
684,797
710,505
15. MOVEMENT IN FUNDS
Net
movement
in funds
Transfers
between
funds
At
3113124
At 114123
Unrestricted funds
General fund
Designated
504,259
45,000
104.464
(82,593)
526,130
45,000
549,259
104,464
(82,593)
571,130
Restricted funds
Core
Children's Scrvices Training
SHSCT- Locality Development
Officer
Disability Awareness Training
Holiday Hunger
SPPG - Parentline
SPPG - Parent & Carer Engagement
SPPG - Parental Participation
Capital Equipment Fund
The National Lottery Community Fund
- Empowering Young People 3
(82,593)
82,593
5,351
5,351
23,568
16,527
16,583
27.824
23,985
18,189
29,219
(13,372)
3,098
(4,193)
(7,727)
(23.985)
8,456
(12,419)
10,196
19,625
12,390
20,097
26.645
16.800
2,563
2,563
161,246
(130,172)
82,593
113,667
TOTAL FUNDS
710,505
(25,708)
684,797
24
continued..

Children in Northern Ireland
Notes to the Financial Statements - continued
for the Year Ended 31 March 2024
15. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
128,564
(24.100)
104.464
Restricted fund5
Core
Children's Services Training
SHSCT - Locality Development
Officer
Disability Awareness Training
Holiday Hunger
SPPG - Parentline
SPPG - Parent & Carer Engagement
SPPG - Parental Participation
Dormant Accounts Fund NI
Capltal Equipment Fund
The National Lottery Community Fund
Empowering Young Pcople 3
38,553
99,750
(121,146)
(99.750)
(82,593)
66,365
19,443
87,102
287,000
10,357
46,000
20,606
(79,737)
(16,345)
(91,295)
(294,727)
(34,342)
(37,544)
(20,606)
(12,419)
(13,372)
3,098
(4,193)
(7,727)
(23,985)
8,456
(12,419)
132,924
(130,361)
2,563
808,100
(938,272)
(130,172)
TOTAL FUINDS
936,664
(962,372)
(25,708)
25
continued...

Children in Northern Ireland
Notes to the Financial Statements - continued
for the Year Ended 31 March 2024
15. MOVEMENT IN FUNDS- continued
Comparatives for movement in funds
Net
movement
in funds
Transfers
between
funds
At
3113123
At 114122
Unrestricted funds
General fund
Designated
318,830
45,000
185,429
504,259
45,000
363,830
185,429
549,259
Restricted funds
Children's Services Training
SHSCT- Locality Development
Officer
Family Support Consultant
Participation Network Families Matter
Participation (Self Funded)
Holiday Hunger
The Family Modcl
SPPG - Parentline
SPPG - Parent & Carer Engagement
SPPG - Parental Participation
Dormant Accounts Fund Nl
Capital Equipment Fund
Disability Awareness
6,516
(40)
(1.125)
5.351
23,995
19,031
68,000
34,193
72,642
6,657
66,650
7,057
6,678
153
25,327
(352)
(19,031)
(68,000)
(34,193)
(55,360)
(1,577)
(28,021)
16,928
11,509
(153)
(13,890)
16,527
(75)
23,568
(699)
(5,080)
(10,805)
16.583
27,824
23,985
18,189
17,782
29,219
16,527
336,899
(175,653)
161,246
TOTAL FUNDS
700,729
9,776
710,505
26
continued...

Children in Northern Ireland
Notes to the Financial Statements - continued
for the Year Ended 31 March 2024
15.
MOVEMENT IN FUNDS - continued
Comparative net movement in funds. included in the above are as follows:
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
121,184
64,245
185,429
Restricted funds
Core
Children's Services Training
SHSCT - Locality Development
Officer
Family Support Consultant
Participation Network Families Matter
Participation (Self Funded)
Holiday Hunger
The Family Model
SPPG - Parentline
SPPG - Parent & Carer Engagement
SPPG - Parental Participation
Dormant Accounts Fund NI
Capital Equipment Fund
Disability Awareness
77,106
107,250
(77,106)
(107,290)
(40)
78,199
(78,551)
(19,031)
(68,000)
(34,193)
(269,828)
(1,577)
(315,021)
(47,358)
(34,491)
(50,025)
(13,890)
(2,916)
(352)
(19,031)
(68,000)
(34,193)
(55,360)
(1,577)
(28.021)
16,928
11,509
(153)
(13,890)
16,527
214,468
287,000
64,286
46,000
49,872
19,443
943.624
(E,119,277) (175,653)
TOTAL FUNDS
1,064,808
(1,055,032)
9,776
16. CONTINGENT LIABILITIES
A contingent liability exists to repay grants received should certain conditions not be fulfilled by the
charity.
17. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2024.
27
continued...

Children in Northern Ireland
Notes to the Financial Statements - continued
for the Year Ended 31 March 2024
18. FRC ETHICAL STANDARD - PROVISIONS AVAILABLE FOR SMALL ENTITIES
In common with many other businesses of our size and nature we use our auditors to prepare and
submit returns to the tax authorities and assist with the preparation of the financial statements.
19. UNRESTRICTED FUNDS
In accordance with best practice the company directors have agreed a comprehensive reserves policy.
As such this unrestricted fund is the result of the company's strategic objective to establish reserves
which equate to six months of annual running costs. The aim is to provide sufficient funds to cover
any working capital requirements associated with receiving grant funding in arrears, any unforeseen
costs which may arise, as well as allowing for the payment of any liabilities which would arise should
the company cease to operate. Although Children In Northern Ireland may not be in a position to
maintain this level of reserves at a particular point in time. it will strive to achieve a reserve which
equates to this level.
20. DESIGNATED FUNDS
Designated funds are made up as follows -
Opening
Balance
Incoming
Resources
Outgoing
Resources
Fund Balance at 31
Transfer March 2024
Project continuation
Staff training
40,000
5,000
40,000
5,000
45,000
45,000
21. WINDING UP
Every member of the Company undertakes to contribute to th¢ assets of the Company, in the event of
the same being wound up while it is a member, or within one year after it ceases to be a member. for
payment of the debts and liabilities of the Company contracted before it ceases to be a member, and of
the costs, charges and expenses of winding up, and for the adjustment of the rights of the contributor's
among themselves, such amount as may be required not ex¢e¢ding one pound.
22. SHARE CAPITAL
The Company is Limited by Guarantee and has no Share Capital
28

Children in Northern Ireland
Detailed Statement of Financial Activities
for the Year Ended 31 March 2024
31.3.24
31.3.23
INCOME AND ENDOWMENTS
Investment income
Deposit account interest
9,872
1,282
Charitable activities
Grants
801,934
943.624
Other income
Membership Fees
Room Hire and Catering
General Donations
Consultancy Fees
Training Income
28,844
4,284
560
13,761
77,409
30,836
4,509
112
23,545
60,900
124,858
119,902
Total incoming resources
936,664
1,064,808
EXPENDITURE
Raising donations and legacies
Publications and Promotion
10,909
31,667
Charitable activities
Salaries and Pensions
Social security
Pensions
Insurance
Light and heat
Telephone
Stationery and Printing
Sundries
Training and Seminars
Property Rent and Upkeep
Room Hire and Catering
Postage
Computer Expenses
Motor and Travel expenses
Legal and professional & trainer fees
Bank Charges
Subscriptions
Carried forward
496,312
32,318
25,497
5,774
3.040
19,326
2,983
4,234
486,969
34,644
25,147
5,868
4,259
21,252
4,481
5,242
6,569
43,720
3,214
432
16,128
7,645
102,551
169
1,768
770,058
52,919
4,125
106
26,216
5,229
59,573
362
1,579
739,593
This page does not form part of the statutory financial statements
29

Children in Northern Ireland
Detailed Statement of Financial Activities
for the Year Ended 31 Mareh 2024
31.3.24
31.3.23
Charitable activities
Brought forward
Internet
Project Delivery Costs
Fixtures and fittings
Computer equipment
739,593
162
186,631
7,725
13.752
770,058
162
228,280
7,919
13,346
947,863
1,019,765
Support costs
Governance costs
Auditors, Remuneration
Auditors, remuneration for non audit work
2,000
1,600
2,000
1,600
3,600
3,600
Total resources expended
962,372
1,055,032
Net (expenditure)Jincome
(25,708)
9,776
This page does not form part of the statutory financial statements
30