REGISTERED COMPANY NUMBER: N1032914 (Northern Ireland) REGISTERED CHARITY NUMBER: NIC101411 ort of the Tru5tccs and Financial Statements for the Year Ended 31 March 2025 for Children in Northern Ireland Aco an Limilcd b Guaranlee LJ nn Drake & Co Ltd Statutory Auditors I st Floor 34 B-D Main Street Moira Co. Arinagh BT67 OLE
Children in Northern IrelAnd Conteuts of Ihc Financial St4tcmcnts for the Year Ended 31 March 2025 Page Reference and Administrative DctV4i15 Report of the Trustees Report of Ihe Independent Auditors Statement of Financlal Activities 12 Statement of Financial Position 13 Statement of Cash Flows 14 Notes to the Statement of Cash Flows 15 Notes lo the Financial Statements 16 to 28 Detailed Statement of Financial Activities 29 to 30
Children in Northern Ireland Rcfercnce and Administrative Details for the Year Endcd 31 March 2025 TRUSTEES Marie Cavanagh John Hunsdale Alison Beattie Brenda McQueen Bernard Haniiaway Paul Morgan Colin Hayburn (resigned 2511112024) Leslie Ann Scott (appointed 271112025) COMPANY SECRETARY Natalie Whelehan REGISTERED OFFICE Unit 9 40 Montgoniery Road Belfast Co. Antrim BT6 9HL REGISTERED COMPANY NUMBER N1032914 (Northern Ireland) REGISTERED CHARITY IYUMBER NIC101411 AUDITORS Lynn Drake & Co Ltd Statutory Auditors I st Floor 34 B-D Main Street Moira Co. Armagh BT67 OLE CHIEF EXECUTIVE Pauline Leeson, CBE
Children in Northern Ireland Re orl of ihe Truslees for the Year Ended 31 March 2025 The trustees who are also directors of the charity for the purposes of the Coinpanies Act 2006, present their report witli the financial statements of the ¢harity for the year ended 31 March 2025. The trustees hav¢ adoplcd the provisions of Accounting and Reporting by Charities-. Statement of Recommcndcd Practice applicable to charilics preparing their accounts in accordance with tlie Financial Reporting Standard applicable in tlie UK and Republic of Ircland (fRS 102) (effcctive l January 2019). The Inain activities of the Company are unchanged since last year and are principally to promote the preservation and protection of health and the personal d¢velopmcnt of children, without distinction of sex, race or of political, religious or other opinions. and the advancement of public education in child care associating the appropriatc voluntary agcncies with the object of improving the condilions of life for sucl) children in Northern Ireland. Slratcgies for Achteving Aims and Objectives In our latest Strategic Plan we outlined 3 strategic pillars to guide our work in the short to mid term: InflucncAng: Lobbying lo ensure children are at the ccntre of decision making. I, CINI wi15 help shape policy and future Pro8rainmes for Goveriiment and proposed stralegies for fulure delivery that are affordable and tangible. 2. CINI will work with 8overnment to produce child friendly versions of policies. 3. CINI will highlight emerging trends and engage with politicians lo deepen their understanding of tlie complex issues which face cliildrcn aiid young people. 4. CTri Il will work with Government to encourage greater co-operation between Government D¢partmcnts and an open and traiisparent 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 infonn community planiiing processes. 6. CINI will integrate evidence from a range of sources to inform planning and decision making at all levels as th¢ 'go to, source for Child policy information in Northern Ireland. IKarning.' Capacity building across ehe sector And innovatlng best practice l. Cryi I will develop a sector wide training needs analysis as a basis for a comprehensive menu of learning and development to iiicrease the capacity and qualiiy of service5 Provided for children and young people. 2. CINI will optimise digital softwai'c and tools to provide relevant, accessible knowledge and skills developinent in areas such as Child development and child PTOtection. 3. CINI will gather inforniation to forecast future trends and stimulate innovation to meet the cmcrging needs of children, young people and practitioners. 4. CINI will promote the accreditation of social care staff who work witli children and young people as a quality standard. 5. CINI will support the joint working gTOUP Wlth the Health and Social Care Trusts to drive crDSS-boundary trainiiig and co-operative working.
Children in Northern Ireland Re ort of the Trustees for the Year Ended 31 March 2025 6. CINI will source evidcnce and best practice to inforffl the development of practice and provision. Collaboration: Working with others to inerease imp2cI l. CINI builds alliances to drive reform on issues affecting children and young people across education, justice, liealth, employment and the private sector. 2. The key Partnersliips whicli CINI chairs: Cliild Poverty Alliance and Children's Disability Strategic Alliance continue to make a demonstrable impact on policy. 3. CINI is positivcly contributing to systemic change in Northern Ireland through its membership of strategic partnerships such as the Cliildren and Young People's Strategic Partnership & the Safeguarding Board for Northerii Irelaiid. Public Benefit Purposes l To promote, develop and support tlie voluntary and community seclor particularly tliose organisations offering services and support to cliildr¢n. young people and their fainilies in Northern Ireland. 2. To promote the well being of children, young people and their fainilies to improve their lives in Northern Ireland. The Trustees believe that both our purposes satisfy both elements of the public benefit rcquir¢ment. Purpose ]- the direct benefits which flow from this purpose include a strong professional community of practice across the voluntary and cominunity sector who are able lo work effectively with Cliildren and Young People. The benefits are deinonstrated through feedback from meinber orgaiiisations and regular independeiit evaluation and monilorlng of our services by DOH and SPPG. Tlie beneficiai'ies of this purpose arc voluntary aiid cointnunity sector orgaiiisations working with children. young people and tlieir families living in Northern Ireland. Purpose 2 The direct benefit from this purpose include rcsources being directed towards activities and service5 that maximise benefits for all cliildren. These benefits arc demonstrated by evidence from goveriimeiit departments and statutory authorities in relation to policy commitinents and resoiirce allocation to chi Idren's scrvico5. The bencficiaries of this purpose are children, young people aiid their fainilies liviiig in Northcrn li'eland.
Children in Northern Ireland Re orl of the Trustees for the Year Ended 31 March 2025 AcHIEVEMErS AND PERFORMANCE Review of Year This year, Children in Northern Ireland continued to respond to tl)e Jieeds of cliildren, young people. and families across Northern Ireland througli innovation, collaboration, and advocacy. Our work has focused on empowering parents, supporting communities, aiid influ¢ncing policy to create a morc inclusive and cliild-centTed society. Influencing We streiigthened our policy and advocacy voice by convening the Childrcn's Policy Forum, launching the Partnership for Inclusive Education, and Ineeting witli Executive Ministers lo promote early iiitcrveiition and inclusion. Our piiblic campaigns gained media coverage on BBC and the Belfast Telegraph, as we were successful in calling for the restoration of core funding for ihe Voluntary and Community Se¢tOT. Learning Through our Children's Services Training, we delivered 100 events, training 1,953 professionals, alongside 112 tailored sessions reaching 1,520 participants. 97 % of attendees rated our traiiiing as Good to Excellent, reinforcing CiNI's reputation for high-quality, impa¢tful learning. CollAboration Wc coordinated 29 Locality Planning Group meetings across the Southern area. eiigaging 449 practitioners and over 280 cominunity organisations. Our "Feel Good Amiagh" event and PHA-funded self-care sessions promoted emotional wellbeing for fainilies and frontline Nvorkers. Projects Our Gels Active Project concluded its three-year Nalional Lottery graiit. supporting over l 0,000 children and 2,000 families through food, physical activity, and leadership programmes. We launclied Be Cyber Safe Nl in partnership with NSPCC. creating a youth-led platfom for online safety advocacy, and established a Parents, Disabiliiy Forum to strengthen parent voice in policy. Parentline Nl Parentline Nl supported 7.070 parents and carers, and is exceeding annual targets. Workshops and discussion groups reached over 950 parents, tackling issues sucli as ADFID, school anxicty, and digital wcllbeing. reedback continued to Iiighlight thc service's life-changing impact in helping parents manage challenges and build stroiiger family relationships.
Children in Norlhern Ireland ort of the Trustees ror the Year Ended 3] March 2025 Sustainability & Effectiveness CINI continues to diversify funding, build partnerships, and adapt to meet increasing demand. Our evidence-based approach and collaborative ethos ensure continued impact and leadership across the children's sector. FINANCIAL REVIEW Financial position The Coinpany liad net incoming resources for the year of £1 1,690 (2024- net outgoing resources of £25,708). Unrestricted fuiids increased by £4,604, wliile restricted fuiids increascd by £7,086. Re5ervcs policy CiNI's reserves policy remains unchanged. Thc organisation aims to retain free reserves equivalenl to six months of aniiual expeiidittire, to safeguard operations and maintain fiiiancial stability. CINI'S Board of Trustees regularly inonitors coinpliaiice and reviews the policy annually to ensure it reinains appropriate to organisational needs. FUTURE PLANS Next year. CINI will.. l. Build a stronger evidcncc base, tlirough commissioning and launching children's rights based research with parents of children with aiid without disabilities. 2. Strengthen collaboration and partnership working with partner organisations and statutory partners to effect change for children. Expand our work witli parents and develop new resources through Parcntline Nl. including promotion of our work on positive parenting and our pai'cnlal participatioii work. 4. Expand our training and development offering and continue to build the capacity of the children and young people's sector. and 5. Continue to advocate for early intervention, inclusive education, and stronger fainily supp)rt systems. STRUCTURE, GOVERNANCE AIYD 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 quartcily basis.
Children in Northern Ireland ort of the Trustecs lor the Year En(led 31 March 2025 STRUCTURE, GOVERNANCE AND MANAGEMENT Risk management The principles of good govcrnancc are einbedded within all aspects of Childreii in Northern Ireland Limited operations witli management and staff being keenly aware of tlie Boards responsibility of ensuring that the organisalion protects itself from financial exposure and repulational dainage, A close working relationship is maintained b¢tween the Board and management to ensure that operationally staff are aware of the standards required of Iliein by the Board and the Board are always in a position to provide guidance and SUPPOrt to manageinent in the discliarge of their duties. This two way relationship is the key feature of Children in Northern Ircland Limited governance arrangements and is a key strength in the company. A conscicntious approach to ensuring that contractual project requirements are achieved lias been maintained at all times botli in the accounting period being reported on and since Children in Nortliern Ireland Limited's establishinent. Very tight financial controls on expenditure and all financial Commitments are maintaiiied at all times and project staff have been trained and have become experienced in budgetary contro15.in bolh these areas ie Project delivery and financial controls Inanagement all staff have established close working relatioiiships witli fundiiig organisations to ensure all mandalory standards are consistently achieved. Board represenlativcs also actively engage with funding bodies. The Board, management and staff are fully aware that the nature of the work in which Children in Nortliern Ireland Limited is involved can briiig with it a liigh level of scrutiny to ensurc that all activities are fully coinpliant with funding requirements and. therefore. beyond reproach. Tlie Board of Children in Northem Ireland Limited is, tlicrefore. greatly reassured of the company's con]pliance with the highest of standard5 of governance on thc basis that all monitOTing and evaluation of project delivery demonstrates achievcment of all tunders, objective5 and tliat funders, audits aiid voucliing of financial expenditure and tlie statutory audit confirm coinpliance with both probity aiid regularity in the use of moiiies received. TRUSTEES. RESPONSIBILITY STATEMENT The truslees (who are also the director5 of Cliildren in Northern Ireland for thc purposes of company law) are responsible for preparing the Report of tlie Trustees aiid the fiiiancial statements in accordance with applicable law and United Kiiigdom Accounting Standard5 (United Kingdotn Generally Accepted Accounting Practice) including Financial Rcporting Staiidard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland" Company law requires the truslees to prepare fsnancial statements for each financial year. Under that law, the trustees have elected to prepare tl)e financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdoln Accounting Standards and applicable law). Under Company law the trustecs must not approvc the financial statements unless they are satisficd that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, includiiig the income and expcnditure, of the charitable company for that period. In prcparing those fjnancial statements, the trustees are required to select suitable accounting policies and then apply them consistently. observe the methods and principles in tlie Charities SORP. make judgements and estimates that arc rcasonable and prudent. prepare the financial statements on the going concern basis unless it is inappropriate to presume that the eliarilable company will continue in business.
Children in Northern Ireland ort of the Trustees for the Year Ended 31 March 2025 TRUSTEES, RESPONSIBILITY STATEMENT- continued The t1115tees are responsible for keeping proper accounting records which disclose with reasoi)able acciiracy at any iiiiie the financial position of the charitable coinpany and to enablc them to ensure that the financial statcmcnts comply with the Cotnpanies Act 2006. Tliey are also responsible for safeguarding the assets of the charitablc 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 relevaiit audit information of whicli tlie charitable company's auditors are unaware; and the trustees have takeii all steps that they ouglil to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information. AUDITORS I'he auditors, Lynn Drake & Co Ltd. will be proposed for re-appointment at the forthcoming Annual General Meeting. This report has been prepared in accordaiice with the special provisions of Part l5 of the Companies Act 2006 relating to small companies. Approved by order of the board of trustees on 24 November 2025 and signed on its behalf by: NlotoL£ Natalie Whelehan - Secretary
ort of Ihe Inile endent Auditors to the Trustees and Members of Children in Northern Ireland Opinion We Iiavc audited tlie financial statements of Children in Northern Irelaiid (the 'charitable company,) for the year cndcd 31 March 2025 whicli coinprise the Statemenl of Financial Activities, the Statement of financial Position, the Statement of Cash Flows aiid notes to thc financial statetnents, including a summary of significant accounting policies. Tlie financial reporting frainework that lias beet) applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdoin Gencrally 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 tlie charitable company's affairs as at 31 March 2025 and of its incoming resouTGCS and application of resource5, including its income and expenditure. for tlie year then ended; have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in tlie UK and Republic of Ireland and have been PTepared in accordance with tlie requirements of the Companies Act 2006. Basis for opinion We conducted our audit in accordance wilh International Standards on Auditing (UK) (ISAS (UK)) and applicable law. Our responsibilities under those standards are furtlier 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 requirenients that are relcvant to our audit of tlie financial statements in the UK, includiiig the FRC'S Etliical Standard, and the provisions available for small entities, in the circumstances set out in note 18 to tlie financial stat¢ments. and we have fulfilled our other ethical responsibilities in accordance witli thesc requirements. Wc believe that tlie audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relating to going conccrn In auditing the financial statemcnts, we havc concluded tliat the trustees, use of the going concern basis of accounting in the preparation of the financial slatements is appropriate. Based on the work we have performed. we have not identified any material uncertaiiities relating to events or conditions that. individually or collectively, Inay 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 rclevaiit sections of tliis report.
ort of the Indc cndent Auditors lo the Trustees and Members of Children in Northern Ireland Olher information The trustees are responsible for the other information. The other inforn)ation comprises the information included in the Annual Report, other than the financial statements and our Report of the Independeiit Auditors ihereon. Our opinion on the financial statcmcnts does not cover the other information and, except to the extent otherwise explicitly stated in our repor¢ we do nol express any forni of assurance conclusion thereon. In coiinection with our audit of the financial statements, our responsibility is to read the other information and, iii doing so, consider wliether tlie otlier information is materially incoiisistent witli thc financial statcments or our knowledge obtained in thc audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or appareiit inaterial IMisstatemeiits, we are required to determine whether this gives rise to a material misstatement in ilie financial statemeiits themselves. If, based on the work we liave performed, we conclude that there is a material misstatement of this other inforination. we are required to report that fact. We have nothing to report in this regard. Opinions on other matters prcscribcd by the Companics Aet 2006 In our opinion: based oli the work undcrtaken in thc course ofthe audit- tlie inforination given in the Report of the 'frustees for the financial year for which the financial statements are prepared is ¢onsislent 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 liglit of tlie knowledge and uiiderstandiiig of the charitable company and its environment obtained in the couise of tlie audit, we liave not identified material misstatein¢nts in the Report of tlie Trustees. We have nothing to Teport 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 bcen received froin branches not visited by us- or the financial statements are not in agreement with the accounting records and relums- or certain disc105ures of trustees, remuneration Specified by law are not made. or we have not received all the information and explanalions we Tequire for our audit- or the trustees were not entitled to take advantagc of the small companies exemplion from the requirement to prepare a Strategic Report or in preparing thc Rcport of the Trustees. Re5ponsibilitic5 of trustces As explaii)ed Inore fully in the Trustees, Responsibilities Statement, the trustees (who are also the directors of the charitablc company for the purposes of company law) are responsible for the preparation of the fiiiancial statements and for being satisfied that tliey give a true and fair view. and for such internal control as the trustees determine is necessary to enablc the prcparatioii of financial statements that are free from malerial InisstatemenL 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, Inatters 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 rcalistic allernative but to do so.
Re ort of the Inde endent Auditors to the Trustees and Mcmbers of Children in Northern IrelAnd Our responsibililies for thc audit of the financial statements Oiir objectives are to obtain reasonable assurance about whether the financial statements as a whole are free frotn material misstatemenL whether due to fraud or error, and to issue a Report of the Independei)t Audttors Iliat includes our opiiiioii. Reasoiiable assuraiice is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAS (UK) will alway5 detect a material misstatement wh¢n it exists. Misstatements can arise Crom fraud or error aiid are considered Inaterial if, individually or in the aggregate. they could reasonably be expectcd to influence the economic decisions of users taken on the basis of these financial statements. The extent to which QUT procedurcs are capable of detecting irregularities, including fraud is detailed below: Irregularities, including fraud, are instances of non-compliance with laws and regulations. We desi procedures in line with our responsibilities, outlined above, to detecl inaterial Inisstatenients 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 inherenily uncertain. We also considered potential financial or olher pressures, opportunity and motivations for fraud. As part of tlii5 discussion, we identified the internal controls c5tablished to mitigate risks related to fraud or non-coinpliance with laws and regiilations and how Inanagement monitor tliese processes. Appropriate procedures included the review and testiiig of manual journals and key estiinates and judgements made by management for risk of fraud. B&sed on our understanding of the company and industry, wc identified the principal rlsks of noii-compliance with laws and regulations as those tliat have a direct irnpact on the determinatioii of matei'ial amounts and disclosures in the finaiicial stateineiits. We evaluated management's incentives and opportunitie5 for fraudulent manipulation of the financial statemcnts and identified the greatest potential for fraud. We communicated ihe identified laws and regulations throughout the audit team and remained alert lo 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-coinpliance witli laws and regulatioii and fraud; Reviewing the financial stalem¢nt 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 conlrols, testiiig the appropriateiiess of journal enlries and olher adjuslinents. As part of an audit in accoTdaiice with ISAS (UK), we exercise professional judgment and maintain professional scepticism througliout the audit. We also:. Ideiitify and assess tlie risks of material misstatement of the financial statements, whether due to fraud or ¢rror, design and perfonn audit procedures responsive to thos¢ risks, and obtaiii audit ¢vidence that is sufficient and appropriate to provide a basis for our opinion. Th¢ risk of not dct¢cting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentalions, or the override of internal control. Obtain an understanding of internal control r¢levant lo the audit in order to design audit procedures tliat are appropriate iii the cii'cuinstaiices, but not for the purpose of exprcssing an opinion on the effectiveness of tlie charities intemal control. 10
ort of the Inde endcnt Auditors to the Truslecs and Member5 of Children in Northern Irelydnd F.valuate the appropriatenes5 of accounting policies used and the reasonableness of accounting estimales and related disclosures made by the trustees. Perform analytical procedures to identify any unusual or unexpected rclationships ihal 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 aiidit evideiice obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the charitics ability to continue as a going concern. If we conclude tliat a material uncertainly exists, we are required to draw attention in our auditor's report to thc related disclosures in the financial stateincnts or, if sucli disclosures are inadequate, to modify our opinion. Our conclusions are based on thc audit evidence obtained up to the date of our auditor's report. However. future cvents or conditioiis may causc the cliariiy lo cease to coiitiiiue as a going concern. Evaluate the overall presentation, structure, and content of the financial statement5, including the disclosures and whetlier the financial statements represent the underlying transactions and events in a manlier that achieves fair presentation. We communicate with those charged with governance regarding, among other matters, the planned scope and tiining of tl)e aiidit and significant audit findings. including significant deficiencies in inteTnal control tliat we idenlify during our audit. A further description of our rcsponsibililies for tlie audit of the financial statements is localed on the rinancial Reporting Council's website at www.frc.org.uklauditorsresponsibilitie5. 1-his description forms part of our Report of the Iiidependent Auditors. Usc of our report Tliis report is made solely to the charitable coinpany's Inembers, as a body, in accordanc¢ witli Chapter 3 of Part 16 of thc Companies Act 2006. Our audil work has been undertaken so tliat we might state to the charitable company's meinbcrs ihose matters we are required to state to them in an auditors, report and for no other purpose. To the fullest extent permitted by law. we do not accept or assume responsibility to anyone other than tlie charltable company and the charitable company's meinbers as a body, for our audit work, for this report, or for tlie opinions we have formed. O é/z• Alistair Wells (Senior Statutory Auditor) for and on belialf of Lynn Drake & Co Ltd Slatutory Auditors I st floor 34 B-D Main Strcct Moira Co. Armagh BT67 OLE 24 Noveinber 2025
Children in Northern Ireland Statement of Finaneial Activities Incor )oratin all IncoTnc and Ex for the Year Endcd 31 March 2025 cndituro Aecount 31.3.25 Total funds 31.3.24 "I'otal funds Uiirestricted Restricted funds funds Notes INCOME AND ENDOWMENTS FROM Charitable activities Grants Receivable 742,610 742,610 801,934 Investtnent income Otlier income 20,932 157,913 20,932 188.139 9,872 124,858 30,226 Total 178,845 772.836 951.681 936,664 EXPENDITURE ON Raising funds 1.325 4,353 5,678 10,909 Charitable activities Direct Charitable Expenditure Governance 170,926 1,990 759,547 1,850 930,473 3,840 947.863 3,600 Totgl 174,241 765,750 939,991 962,372 NET INCOMEI(EXPENDITURE) 4,604 7.086 11,690 (25,708) RECONCILIATION OF FUNDS Tolal fuiids brouglii forward 571,130 113,667 684.797 710,505 TOTAL FUNDS CARRIED FORWARD 575.734 120.753 696,487 684,797 The note5 forni part of these financial statemcnts 12
Children in Northern Ireland Statcment of Financial Posilion 31 March 202S 31.3.25 31.3.24 Notes FIXE[) ASSETS Tangible assets 12,203 27,068 CURRENT ASSETS Debtors Cash at bank 12 219,313 547.237 173,003 640,474 766,550 813,477 CIIEDITORS Ainoiints falling due witliin oiie year 13 (82,266) (155,748) NET CURRENT ASSETS 684,284 657.729 TOTAL ASSETS LESS CURRENT LIABILITIES 696,487 684,797 NET ASSETS 696,487 684,797 FUNDS Unrestricted funds Reslricted funds 15 575.734 120,753 571,130 113,667 TOTAL FUNDS 696,487 684,797 These financial statements have been prepared in accordance with the provisions applicable to charitable companies Subject to the small companies r¢gime. Thc financial statements were approved by the Board of Trustees and authorised for issue on 24 November 2025 and wcrc signed on its b¢l)alf by: Marie Cavanagh - Trustee The notes forin part of iliese financial statements 13
Children In Northern Ireland StateeI of Cash Flows for the Year Ended 31 March 2025 31.3.25 31.3.24 Notes Cash flow5 from operating activities Casli generated from operations (114,169) (12,054) Net cash used in operating activities (114,169) (12,054) Cash flows from investing activities Purchase of taiigible fixed assets Interest received (5,103) 9,872 20,932 Net cash provided by investing activities 20,932 4,769 Changc in eash and cash cquivalents in the reporting period Cash and cash equivalents at the bcginning of the reporting period (93,237) (7,285) 640,474 647,759 Cash and cash equivalents at the end of the reporting period 547,237 640,474 The notcs forni part of these fiiiancial statements 14
Children in Northern Ireland Notes to the Stalement of Cash Flows for the Ycar F,ndcd 31 March 2025 RECONCILIATION OF NET INCOMEI(EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVETIES 31.3.25 31.3.24 Net ineomel(cxpenditure) for thc reporting pcriod (As per thc Stalement OT Financial Activities) Adjustments for: Depreciation charges Inlerest received (Increase)Idecrease in debtors Decrease in creditors 11,690 (25,708) J4,865 (20,932) (46,310) (73,482) 21,477 (9,872) 20,942 (18,893) Net ea5h used in operations (114.169) (12,054) ANALYSIS OF CHANGES IN NET FUNDS At 114124 Cash flow At 3113125 Nct Cgsb Casli at bank and in hand 640,474 (93.237) 547,237 640,474 (93,237) 547,237 Total 640,474 {93.237) 547,237 The notes fonn part of these financial statements 15
Children in Northern Ireland Notes to the Financial StAtement5 for thc Year Ended 31 March 2025 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 ¢vent 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 a¢cordaiice with Accounting and Reporting by Charities; Statement of Recominended Practice applicable to charities preparing thcir accounts in accordance witli tlie Financial Reporting Standard applicable iii the UK and Repiiblic 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 Geiierally Accepted Practice as it applies from l January 2015. The finaiicial statements are prepared on a going concern basis under the historical cost convenlion, modified to includ¢ certain iteins at fair value. The financial statements are presented in sterling which is the functional currency of the cliarity.. The significant accounting policies applicd in the preparation of these financial statements are set out below. These policies Iiave been consistently applied to all years prcseiited unless otherwise stated. (b) Funds Unrestricted funds are available for use at the discretion of the Irustces in furtherance of the gencral objectives of tlie charity and which have not been designated for other purposes. Designated funds comprise unrestricted funds thai have been set aside by the trustees for particular purposes. Tl)e aim and use of each designated fund is set out in tlie notes to the financial slatcments. Restricted funds are funds which are to be used in accordance witli specific restrictions imposed by donors or which have been Taised by the 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 iii tlie 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 Statetnent of Financial Activities (SOFA) when the charity is legally entitled to the income after any performance condilioiis have been met. the amount can be measured reliably and it is probable thal the income will be received. 16 continued...
Children in Northern Ireland Notes to the Financial Statements - continued for the Year Endcd 31 March 2025 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. Ir there are conditions attaclied to the donation and this requires a level of performance before entitlement can bc 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 il is probable that Ihey will be fulfilled.voluiitary income is received by way of grants, donations and gifts and is included in full in the Statemcnt 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 tlieir ecoiiomic benefit is probable, it cali be Ineasured reliably aiid the charity has control over tlie item. Fair value is determined on the basis of the value of the gift to the charity. For example the amouiit the charily would be williiig to pay in tlie open Inarket for such facilities and services. A corresponding ajnount 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, Anniial Report. For legacies, eiilitlemenl is the earlier of tlic chaTity being notified of an impending distributioii or the legacy being received. At this point income is Tecognised. On occasion legacies will be notified to the charity however it is not possiblc lo measure tlie amount expected to be distributed. On thesc occasions, the legacy is treated as a contingent asset and disclosed. ncome from trading activitics includes income earned from fijndraising events and trading activities to raise funds for the charity. Incolne 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 slatements. Income from governinent and other grants are recognised at fair value when the charity has entitlement after any performance coiidAtAons have been met, it is probable that tlie incoine will b¢ reccived and the amount cali be mcasured reliably. If entitlement 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 bccn classified under headings that aggregate all costs related to the category. Expcndilure is recognised wliere Ih¢re is a legal or conslructive obligatioii to make payments to third parlies, it is probable that tlie settlemcnt will be Tequired and the amount of the obligation can be ineasured reliably. It is categorised under the following headings: Costs of raising funds includes the costs associated with attracting voluntary incomes; Expenditure on cliarilable activities iiicludes tliose costs incurred by the charity in the delivery of its aclivities and services for its beneficiarics. It incliides both costs that can be allocated directly to such activities and tliosc costs of an indirect nature necessary to support tliein. and Other expenditure represents those items not falling into the categories abovo. Irrecoverable VAT is charged as an expense against the activity for which cxpenditure aTOSe. 17 ontinued...
Children in Northern Ireland Notes to thc Fin8nci41 Statements - continued for the Year Ended 31 March 2025 ACCOUNTING POLICIES- continued BasAs of preparing the financial statcments Grants payable to tliird partics arc within the charitable objectives. Where unconditional grants are offered, tliis is accrued as soon as tlle recipient is nolified of the grant, as tliis gives rise to reasonable expectation that thc 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 cliaritablc aclivilies and include office costs, governaiice costs, administrative payroll costs. I"hey are InCu¢d directly in support of expenditure on the objecls of the charity and include projecl management carried out at Headquarlers. Where support costs cannoi be directly attributed to particular headings they liave been allocated to cost of raising funds and expeiiditure on cliaritable activities on a basis consistent with use of the resources. Prcmises overlieads have been allocated on an insert delail basis and otlier overheads have beeii allocated on a basis consistent with tlie use of resources. Fund-raising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of the charilable activities. (fj Tangible fixed assets Tangible fixed assets are stated at cost less accumulated depreciation and accumulatcd impairment losses. Cost includes costs directly attributable to making the asset capabl¢ of operating as intended. Depreciation is provided on all tangible fixcd assets, at rates calculated to wi-ite off the cost, less estiinaled I'esidual value, of each assel on a systematic basis ovcr its expected useful life as follows.. Fixtures & Fittings Computer Equipment 20% Straight Line 330/0 Straight Line (g) Debtors and crcditors receivable I payable withln one yeY4r Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaclion price. Any losses arisiiig from impairment are recognised in expenditure. (h) Financial Instruments The cliarity only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruinents are initially recogni5ed at transaction value and subsequently measured at settleinenl value. (i) Impairment Assels nol measured at fair value are reviewed for any indicatioii that tlie asset inay be impaired at each balance slieet dale, Jf such indication exists. the recoverable amount of the assct, or the asset's cash gencrating unit, is estimated aiid compared to the carrying amount. Where th¢ carrying amounl exceeds its recoverable amount, an impairineiit loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease. ontinued...
Children in Northern Ireland Notes to the Financial Statements - continued for the Year Ended 31 March 2025 ACCOUNTING POLICIES - continued Basis of preparing the financial statements (i) Provisions Provisions are recognised wlien 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 requiTed in settlement and the amount can be reliably estimated. (k) Leascs Assets acquired under finance leases are capitalised and depreciated over the sliorter of the lease terin and tlie expected useful life of the asset. Minimum lease payments are apportioned between the finance charge and the reduction of thc outstanding lease liability using the effective interest method. The related obligations, net of future finance cl)arges, are included in CTeditoi's. Rcntals payable and receivable under operaling leases are charged to the SOFA on a straight line basis over thc period of tlie lease. (l) Tax No provision is required for taxation as the company is defined as a charity for taxation purposes. The cliarity is a registcred cliarity 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 'rhe financial statement.s have been prepared on a going concern basis as the trustees believe that no material uncertaiiities exist. The trustees Iiave considered the level of funds held and tl)e expected level of income and expendilure for 12 montlis from authorising these financial statements. The budgeted income and expeiiditure is sufficient with the level of reserves for the charity to be able to continue as a going concern. (n) Judgcments estimates and assumptions The preparation of tlie financial statements requires management lo make judgcmenls, estimates and assumptions that affect the amounts reported. Tliese 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 stalements where these judgements and eslimales have been made include: (i) estimating the useful economic life of tangiblc fixed assets (ii) allocation of expenditure and support costs Taxatio The cliarity is exempt from corporation tax on its charitable activities. Fund accounting Unrestricted fuiids can be used in accordance with the charitable objectives at the discrction of the trustees. 19 continued...
Children in Northern Ireland Not&8 to Ihe Financial .Statements - continued for the Year Ended 31 March 2025 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 explanatioii of the nature and purpose of each fund is included in the notes to the financial statements. Pension costs and other post-retffiremcnt bcncfits Tlie cliaritable company operates a defined contribution pension schemc. Contributions payable to the charitable coinpany's peiision scheme are charged to the Statemcnt of Financial Activities in tlie period to wliicli they relate. INVESTMENT INCOME 31.3.25 31.3.24 Deposit account interest 20.932 9.872 INCOME FROM CHARITABLE ACTIVITIES 31.3.25 31.3.24 Activity Grants Receivable Grants 742,610 801,934 Giants received, included in the above, are as follows- 31.3.25 31.3.24 DHSS&PS Childcare Unit (Core Grant) SHSCT- Locality Development Officer SPPG - Childrens Services Training SPPG - Disability Holiday l-lunger SPPG - Parentline Dormant Accounts Fund Nl SPPG - Parent & Carer Engag¢ment SPPG - Parental Participation BCC Children in Need The Natioiial Lotteiy Community Fund - Empowering Young People 38.553 65,199 99,750 20.555 89,096 303,417 38,553 65.199 99,750 19,443 81.000 287.000 20,606 5.357 46,000 6,102 46,000 24,407 55.633 132,924 742,610 801.934 20 continued...
Children in Northern Ireland Notes to the Financial Statements - eontinued for the Yoar b.ndcd 31 March 2025 OTHER INCOME 31.3.25 31.3.24 Membership Fees Room Hire and Catering General Donations Consultancy Fees Training Jncome 27,858 1,149 8.434 55,955 94,743 28,844 4,284 560 77,409 188.139 124,858 RAISING FUNDS Raising donatlODS Y4nd Icga¢ics 31.3.25 31.3.24 Publications and Promotion 5,678 10,909 CHARITABLE AcfIvITIES COSTS Support costs (see note 7) Direct Costs Totals Direct Charitable Expeiiditure Govcrnance 930.473 930,473 3,840 3,840 930,473 3,840 934,313 SUPPORT COSTS Governanc¢ costs Governance 3.840 21 continued...
Children in Northern Ireland Notes to the Financial Statements - continued for the Ye2r Ended 31 March 2025 NET INCOMEI(EXPENDITURE) Net income/(expenditure) is stated after chargingl(crediting): 31.3.25 31.3.24 Auditors, Remuneration Auditors, remuneration for non audit work Depreciation - ommed assets 2,000 1,840 14,865 2,000 1,600 21,477 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 31 March 2025 iior for tlie year ended 31 March 2024. Trnsteos, expenscs There were no trustees, expeiises paid for the year ended 31 March 2025 nor for the year ended 31 March 2024. 10. STAFF COSTS 31.3.25 31.3.24 Wages and salaries Social security cost5 Other pension costs 479.376 33,325 27,189 496,312 32,318 25,497 539,890 554.127 The average tnonthly number of employees during the year was as follows: 31.3.25 24 31.3.24 23 Management & Administration No einployecs rcccived emoluinents iii excess of £60,000. The key manageinei)t persoiiiiel of tlie charity comprise of the Chief Executive and Scnior management team. The salaries paid to key managefflent personnel beinE tlie Chief Executive Officer, Policy Officer and Financ¢ & Office Manager duriiig the year totalled £172,726. (2024: £185,114) 22 continued...
Children in Northern Ireland Notes to the Financial Statements - continued for the Year Ended 31 Msreh 2025 11. TANGIBLE FIXED ASSETS Fixtures and fittings Computer equipment Totals COST At l April 2024 and 31 March 2025 80,472 115.165 195,637 DEPRECIATION At l April 2024 Charge for year 66,274 5,532 102,295 9.333 168,569 14,865 At 31 March 2025 71,806 111,628 183,434 NET BOOK VALUE At 31 Marcli 2025 8,666 3,537 12.203 At 31 March 2024 14,198 12,870 27,068 12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.25 31.3.24 Trade debtors Prcpaytnents and accrued income 194.289 25,024 136,277 36,726 219,313 173,003 13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONF YEAR 31.3.25 31.3.24 Trade creditors Social security and other taxes Other creditors Accruals and dcf¢rr¢d income Deferred Incorne 13,370 12,527 4,522 27,815 24,032 8,335 18,827 4,895 34,578 89,113 82,266 155,748 23 continued..
Children in Iyorthern Ireland Notes to the Financial Stgtcmcnls - continued for the Year Ended 31 March 2025 14. ANALYSIS OF NET ASSETS BETWEEN FUNDS 31.3.25 Total fuiids 31.3.24 Total funds Unrestricted Restricted funds funds Fixed assets Current assets Current liabilities 2,873 619,526 (46,665) 9.330 147,024 (35.601) 12,203 27,068 766,550 813,477 (82,266) (155,748) 575,734 120.753 696.487 684,797 15. MOVEMENT IN FUNDS Net moveinent in funds At 3113125 At 114r24 Unrestricted funds General fund Designated 526,130 45,000 4.604 530,734 45,000 571,130 4.604 575.734 Restrictcd fund5 Children's Services Training S14SCT- Locality Developinent Officer SPPG Disability Holiday Hunger SPPG - Parentline SPPG - Parental Participation Capital Equipment Fund The National Lottery Community Fund Empowering Young People 3 NSPCC Online Safety 5,351 5,351 10,196 19,625 12,390 20.097 26,645 16,800 (9,800) 396 19,625 12,489 40,248 25,497 9,330 99 20,151 (1,148) (7,470) 2,563 (2,563) 7.817 7,817 113.667 7,086 120,753 TOTAL FUNDS 684.797 11,690 696,487 24 continued...
Children in Northern Ireland Notes to the Financial Ststements - continued for the Year Ended 31 Mareh 2025 15. MOVEMENT IN FUNDS - continuod Net movement in funds. included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestricted funds General fund 178,845 (174,241) 4,604 Rcstricted funds Core Children's Services Traiiiing SHSCT- Locality Development Officer SPPG Disability Holiday Hun8er SPPG - Parentline SPPG - Parental Participation Capital Equipment Fund The National Loitery Community Fund Empoweriiig Young People 3 NSPCC Oiiline Saf¢ty 38,553 99,750 (38.553) (99,750) 70,044 20,555 113,504 303,817 47.260 (79,844) {20,555) (113,405) (283,666) (48,408) (7,470) (9,800) 99 20,151 (1,148) (7,470) 55,633 23,720 (58,196) (15.903) (2,563) 7.817 772,836 (765,750) 7.086 TOTAL FUI¥DS 951,681 (939,991) 11,690 25 continued...
Children in Northern Ireland Notes to the Financial Statements - Continued for the Year nded 31 March 2025 15. MOVEMENT IN FUNDS - continued Comparntly for movement in funds Net movement in funds Transfers between funds At 3113124 At 114123 Unrestricted funds Gencral fiind 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 Services Training SHSCT- Locality Developinent Officer SPPG Disability Holiday Hunger SPPG - Parentline SPPG - Parent & Carer F.ngagement SPPG - Parental Paiticipation Capital Equipinent Fund The National Loltery 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 FUIYDS 710.505 (25,708) 684,797 26 continued...
Children In Northern Ireland Notes to the FinanciAI Statements - continued for the Ycar Ended 31 March 2025 15. MOVEMENT IN FUNDS- continued Comparativc nct movetnent iii funds. included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestrictcd funds General fund 128,564 (24,100) 104,464 Restricted funds Core Children's Services Training SHSCT- Locality Development Officer SPPG Disability Holiday Hunger SPPG - Parentline SPPG - Parent & Carer Engagement SPPG - Parental Participation Dormant Accounts Fund Nl Capital Equipment Fund The National Lottery Community Fund - Empowering Young People 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 FUNDS 936.664 (962,372) (25,708) 16. CONTJNGENT 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 paty transactions for the year ended 31 March 2025. 27 continued...
Children in Northern Ireland Notes to the Financial Statements - continued for Ihe Year Ended 31 March 2025 18. FRC ETHICAL STANDARD - PROVISIONS AVAILABLE FOR SMALL ENTITIES In common with many oth¢r businesses of our size and nature we use our auditors to prepare and submit returiis to tlie tax authorities and assist with tlie preparation of tlie financial stateinents. 19. UNRESTRICTED FUNDS Tn accordance witli best practice the company directors have agreed a comprehensive reserves policy. As such Iliis unrestricted fuiid is tlie result of the company's stralegic objective to eslablisli reserves whicli equate to six months of annual runiiing costs. Tlie 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, well as allowing for the payment of any liabilities which would arise should tlie 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 acliieve a reserve which equatcs to this level. 20. DESIGNATED FUNDS Designated funds are made up as follows - Opcning Balance Incoming Resources Outgoin8 Rcsources Fund Balance at 31 Transfer March 2024 Project continuatioii Staff training 40,000 5.000 40,000 5.000 45,000 45.000 21. WINDING UP Every member of ihe Company undertakes to contribute to th¢ assets of tlie Company, in the event of the same being wound up while it is a member, or within on¢ year after it ceases to be a meinber, for payment of the debts and liabilities of the Company contracted before it ceases to be a member, and of the costs, cliarges and expenses of winding up, and for the adjustment of the rights of the contributor's among themselves, such amouiit as may be required not exceeding one pouiid. 22. SHARE CAPITAL The Company is Limited by Guarantee and has no Shar¢ Capital 28
Children in Northcrn Ireland Detailed Statement of Financial Activities for tlie Year Ended 31 March 2025 31.3.25 31.3.24 INCOME AND ENDOWMENTS Investment income Deposit account interest 20,932 9,872 Charitable activitie5 Grants 742,610 801,934 Other income Meinber511ip Fees Room Hire and Catering General Donations Consultancy Fees Training Income 27,858 1,149 8,434 55,955 94,743 28,844 4,284 560 13,761 77,409 188,139 124,858 Total incoming resources 951.681 936,664 EXPENDITURE Raising donations and legacies Publications and Promotion 5.678 10,909 Charitable aclivities Salaries and Pensions Social security Pensions Insurance Light and heat Telephone Stationery and Printing Sundries Trainiiig and Seminars Recruitment Property Rent and Upkeep Rooin Hire and Catering Postage Computer Expenses Motor and Travel expenses LEgal and professional & trainer fees Bank Charges Carried forward 479,376 33.325 27,189 5,708 3,139 17,930 4,861 3.199 325 4.714 57,906 7.312 14 24.257 6.803 87,578 702 764,338 496,312 32,318 25.497 5.774 3,040 19,326 2,983 4.234 52,919 4,125 106 26,216 5,229 59.573 362 738,014 This page does not form part of the statutory financial statements 29
Ckildrcn in Northern Ireland Detailed Statement of Financial Activities for the Year F.nded 31 March 2025 31.3.25 31.3.24 Charltable actfivities Brought forward Siibscriptions Internet Project Delivery Costs Fixtures and fittings Computer equipment 764,338 1,146 738,014 1,579 162 186,631 7,725 13,752 149,993 5,532 9,333 930.473 947,863 Support costs Covernance cosls Audilors, Remuiieration Auditors, r¢muneration for non audit work 2,000 1.840 2,000 1,600 3.840 3,600 Total resources expended 939,991 962,372 Net incomel(expenditure) 11.690 (25,708) This page does not form part of the slatulory financial statements 30