CHILDREN IN CROSSFIRE
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2023
Current finan¢lal year
Unr¢sIr1¢t￿ Re•trl¢ted
funds
fvnd•
2023
2023
Total
Total
2023
2022
Incom
dend
Donations and legacies
Charltable activities
Investments
other Income
523.645
523.645
530,303
2.145.593 2,145,593 2,230,680
2,120
1,793
2,070
2,030
2.120
2.070
Total Incomo
527.835 2,145,593 2.673.428 2,764.806
Raising funds
Charitsble actlvmles
300.375
300,375
208.734 2.292.088 2,500,822
292.428
1,868,711
Tolal r•sOU￿9• expended
509.109 2,292,088 2,801,197 2,161,139
Net In¢omel(exwndltur•) for tho yo•rl
Net movement In funds
18.726
{146,495) {127,769)
603,667
Fund balances at 1 Aprll 2022
375.479 1,264,018 1,839,495 1,035,828
Fund balanc•• at 31 March 2023
394.205 1,117,521
1,511,726 1,639,495
statsment of financlal acthltles Indudes all gains arKJ losses recognlsed In the y8ar.
All Income and expendltura derive from ￿)nlInU1ng acllvlllos.
The statément of financlal activitle8 8180 1x)mpli￿ with the requ1reff￿nts ft)r an Income and 8ynditur8 a￿oUnt
under the Companies Act 2006.
16-

CHILDREN IN CROSSFIRE
STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED)
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2023
Prlor flnanclal yoar
Unrnstrlet•d Rostrlcted
funds
funds
2022
2022
Tolal
2022
ome and end
Donations and legacies
Charitable activities
Investments
Other incom8
$30,303
530,303
2230,680 2,230,680
1,793
2,030
1.793
2.030
Total Incomo
$34,126 2330,680 2,764,806
Raislng funds
Charitsble activitle8
292,428
257,948 1.610,763
292.428
1,868,711
Total r•8oure•8 •xwnded
$50.376 1.610,763 2,161,139
Net Incomo1(oxpondlturn) for the yurl
N•t movemont In funds
(16,250)
619.917
603,667
Fund balanc88 at 1 Apn'l 2021
391,729
644,099 1,035,828
Fund balanc0• at 31 Mareh 2022
375,479 1.264,016 1,639,495
Tho slatement of finandal actlvlties includes all gains and los￿ rec¢gni8ed in the year.
All Income and expenditure derive from contlnulng acll¥ltl89.
The ststement of financiej activitiès 8180 cornplies with the requirements for on income and expondlturo account
under the CompanlesAct 21)06.
17-

CHILDREN IN CROSSFIRE
BALANCE SHEET
ASAT31 MARCH 2023
2023
2022
Notss
Current assets
Debtor5
Cash al bank and in hand
13
542,002
1,025,780
611,152
1.077,215
1,567,782
1,688,367
Cr•dltor•: amounts lalllng duo wlthln
one year
14
(56,056)
{48.872)
Net Current assets
1,511,726
1.639.495
Income lund•
Restricted funds
Unrestricted funds
16
1.117,521
394,205
1,264.016
375,479
1.511,726
1,639,495
These flnanaal 8tatem8nts have been prepared In accordance with th8 provlslon8 applic8bl8 to (ximpanies subject
to the small companies rngim8.
The flnancial ststements were approved by the Trustees on 11 September 2023
Marcus O'Neill (Chairperson)
Trusts•
Seamus Farrel
Trust••
Company reglstratlon numb•r N1054061
18-

CHILDREN IN CROSSFIRE
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2023
2023
2022
Notss
Cash flows from ¢)porating actlvltles
Cash {absorbed byyg8ner8ted from
operations
{53,$55}
639,939
Invfjsllng actlvltles
Investment incomo recdv8d
2,120
1,793
Not eash generated from Inv8•tlng
a￿1VI￿O•
2,120
1.793
Not cash us•d In fin0￿Ing actlvltlos
Nét {do¢rna*•)IlncrgaM In cash and cash
aqulvalonts
(51,435)
641.732
Cash and cash equlvalents at b8glnnlng of ygar
1,077,215
435,483
Cash and eash oqulvalents at •nd ol y•ar
1.025,780
1.077.215
19-

CHILDREN IN CROSSFIRE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
A¢Gountlng polldes
Chorlty Infomiallon
Children in Crossfire 15 a private company limited by guarantee Incorporated In Northem Ireland. The
registered ¢)ffice is 2 St Joseph's Avenue. DERRY, BT48 6TH.
1.1 A¢¢ounllng conv•ntlon
The financlal statements have been prepareil In accordance wlth the charitys goveming document, the
Companies Act 2006 and "Accounting and Reporting by Charltles.. Slatem8nt of R80)mmended Practlc8
applicable to charities pffjparing their accounts in accordance with the Financial Reporting Standard
appllcable in the UK and Republic of IrelarKI (FRS 1021 (effective 1 January 2019).. The charity is a Public
Benofft Entity as defined by FRS 102.
The finandal statements are prepared In stsrllng. whlch 58 the fUn￿one1 currency of th8 charfty. Monetsry
amounts In these finandal statements are rounded to th8 nearest £.
Th8 financial 8tatements have b88n prepared under the historical cost convention. The principal accounting
pollcl8s adopted are set out below.
1.2 Golng concern
At the tlme of approving the finandal statsments. the Trustees have a reasonable expectatlon that th8 chadty
has adequate resources lo continue in operational existence for th8 foreseeable future. Thus the Trusle&s
eonllnue to adopt the going concern basis of accounting in preparing the financial ststements.
1.3 Charllabl• fund•
Unreslricted funds are 8vallable for use at the dlscretion of the Trustees In fvrth8ran(* of thelr charftab19
objectives.
Restdcted funds are suty'e¢t to SP8Ctfic condltions by donors as to how they may be us8d. The purpo8e8 and
uses of the restrtcted funds are set out In Ihe note8 to tha finandal statements.
Endowment furKls aro subject to spedfic u)nditions by donors that the capltal must be maintsined by the
charfty.
1.4 Incom•
Income is recognised when the charity is legalty entitled to it after any perfomance conditlons have been met,
the amounts can bg measured reliably, and it is probabb that income will be recoivad.
Cash donations are recognised on r8¢8ipt. Other donations are recognised once the eharity ha8 been notifi&d
of the donation. unlèss perfomiance ¢ondtknons require deferral of the amount. Income lax recoverabla in
relation to donalions recelved under Gift Pid or deeds of covenant Is reujgnised at the time of the donation.
1.5 Ex￿ndIture
Expenditure is recognised once there is a legal or constNctlve r)bllgatlon to make a payment to a third party. It
is probable thal settlement will be required and the amount of the obligats'on can be me8sured reliably.

CHILDREN IN CROSSFIRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Accountlng pollcles
Icontlnued)
1.6 Tanglble fixed assets
Tangible fixed assets are Inltially measured at cost and subsequently m8asurnd at cost or valuallon. nèt of
depreciation and any impairment losses. Tangiblè fixed assets costing more than £1,000 are capitalis8d. with
all expenditure on capital items below £1.000 being expensed io the Ststement of Finanoal Activities.
Depreciallon Is recognised so as to wrlie off the cost or valualbn of assets less thelr residual values over their
useful lives on the following bases:
FiX￿re$ and ffttings
Motor vehldes
20% straight line
25% stralght Ilne
Th8 g8ln or Ioss arising on the disposal of an asset is dete￿in8d as the difference betwéén the sale pmcegds
and the carrylng value of thè asset, and Is recognised in the statemènt of financial activities.
1.7 Cash and ¢ash equlvalonts
Cash and cash equivalents Indude cash In hand, d8posits held at call wlth banks, other short-t8rm Ilquid
Investments with origlnal matuftties of thr88 months or1888. 8nd bank overdrafts. Bank overdrafts are shown
within b)rrowlrvJs In current liabilili8S.
1.8 Flnan¢lal Instrumonts
The charity has ele¢te(I to apply the provisions of Sedion 11 'Basi¢ Financial Instruments, and S8ctton 12
'0th8r Financial Instruments Issues, of FRS 102 to all of its financial instrumants.
Financial instruments are re¢ogni$ed in the charW8 balance sheet when the tharity becomes party to the
contractual provlsions of the instrument.
Flnanclal assets and liabilities are offseL with the net amounts presented in the financial statemenls, when
there Is a legally enforceable rfght to set off the recognised amounts and there is an Intentlon to settle on a net
basls or to reallse the asset and settle the Ilabilty slmultaneously.
8a31¢ flnan¢l•l ass•ts
Basic financial assets. which include debt(xs and c48h and bank balances, are initially mèasurèd at
transactlon price including transaction costs and are subsequenty carried al amortlsed cost using th& èffective
Inlerest method unl￿5 the arrangement constitutes a financing transactlon, where the transaction Is
measured at the present value of the future receipts discounted at a market rate of interesl. Financi81 assets
lassifie(l as receivable wlthin one year are not amortised.
8•sle Ilnanclal Il•bllftle*
Basie fin8ncial liabilities, induding Cr￿ltorS and bank loan8 ate initially recognised at transactlon prlce unless
the arrangement conslilules a financing transaction, where the debt instrumenl Is measured at the present
value of the future Pa￿ents di8countad at a market rate of inter88L Financial liabilitie8 dassifiod as payabl6
within one year are not amortised.
Debt instrurnents are 8ub8equentty carried at amortised ¢osL using the effective interest rate method.
Trade crèditors are obligations to pay for gocMJs or services that have been acquired in tho ordinary course of
operations from suppliets. Amounts payable are classffied as current liabiltknos rf payment is duè within one
year or less. tf not. they are presented as non-current liabilities. Trade creditors are recognised initially at
transaction price and subsequenlly measured at amorfised cost using the effective interest method.
Dorncognltlon of flnanclal Ilabllltles
Financi21 liabilitses aro derecognised when the charitys Contractual oblhjations expire or aro dischargèd or
cancelled.
-21-

CHILDREN IN CROSSFIRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Accountlng pollcles
{Contlnued)
1.9 Taxatlon
The Gornpany Is a Gharity and is recogn￿ by HM Revenue & Customs urKler the tharity tsx referenGe
XR85661. As a rosull there is no liabilty to taxation ￿ any of its in￿Me.
1.10 Employee b•neffts
The cost of any unused holiday entitlement is rec¥)gnised in the period in whth the employee's seNices arn
recelv8d.
Termination b8nefits are recognlsed Immediately as an expense when Ihe tharlty Is d8monstrably committed
to tenninate the 8mF4oyment of an employee or to pmide tsmiinalion beneffts.
1.11 R•tlr•m•nt ￿nOfft9
Payments to d8fin8d contributi¢Jn retirernent benefft schemes are charged as an exp8n$8 as they fall due.
Crlllcal accounllng 08llmats8 and Judgwmnts
In the application of the charity's accounting policies, the Trustees are requlred to make judgements.
esllmales and assumpbons al)out the carrwng amounl of assets and liabilitses that are not readily apparent
Irom other sources. The estSmates and associated assumplbns are based on hlstorical expeden¢e and other
lactors that are considered to be relevanL Actual results may differ from these estimatss.
The e8￿MateS and und8flylng 8ssumptlons are r8vl8w8d on an ongolng basls. R8vlslons to accountlng
eslimales are recognised in the period in which the estimats Is revised where the revision 8ffects only that
period, or in the period of Ihe revislon and fulure periods where the revl$lon affecls both Current and fulure
perlods.
Donatlons and legacles
Unrn•trtCt￿ Unreatrlcted
funds
fund$
2023
2022
Donations and gifts
523,645
530,303

CHILDREN IN CROSSFIRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Charftablo aclfvltles
2023
2022
Grant funding
2,145,593 2,230,680
Grnnt fundlng
Irish Aid, Department of Foreign Affairs and Trad8
Hilton Foundalion
Summerhill Foundatlon
James Percy Foundallon
The BetteNiay Foundation
Apèx
Dominic Filzpatri¢k
Van Oord Support SeDAces
Sail Around Ireland
St James Place
Wllliam Cadbury
Rockhill & Aishling Holklay Parks
Llfe Unlverslty
DFID UKAID
Other
$69,511
995,589
100,1100
112,141
4,512
20,000
25,000
20,977
7.491
593,110
672,397
120,000
71,430
20,000
33,659
25,000
15,425
14,538
158,420
506,701
281,328
2,145,593 2,230,680
Inve•tmonts
Unrestrlctad Unrnstrlcted
funds
funds
2023
2022
Intsrest receivablo
2,120
1,793
othor Incomo
Unrestrlct•d Unr•strlctsd
funds
funds
2023
2022
Management charge
2,070
2,030
-23-

CHILDREN IN CROSSFIRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Ralslng funds
Unrostrlctod Unrestrlctéd
fvnds
funds
2023
2022
Fund
in
and ubli
Staging fundraising events
Stsff costs
105,931
194,444
117,692
174,736
300.375
292,428
Charttablo •ctlvltl••
2023
2022
Staff costs
Pn)gr8mme costs
CRM SLbbscripllon and 88sociatgd u)8ts
Promotion8 and publlcalion8
Insurance
419.693
400,188
1,914.737 1,308,150
33.576
5,584
2,577
3.511
3,469
3,293
10,290
8,109
756
1,428
1,676
4,357
3,314
3,702
10,849
10,792
8,598
8,831
13,060
8,582
17,204
18,930
14,700
14,700
8.175
6,603
Cb88ning
Repalr8 and malntenance
Postage, ststionery & adv8rt18lng
Telephone
IT cost8
Tr8velllng exp8ns8s
Other stsff costs
Rant
Mlscellaneous expenses
2,462,674 1,806,758
Share of govemanc8 e05ts (8ee note 9)
38,148
61,953
2,500,822 1,868.711
Analysls by fund
Unrestricted fund8
Restricted funds
208,734
257,948
2,292,088 1.810.763
2,500.822 1,868,711
-24-

CHILDREN IN CROSSFIRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AIARCH 2023
Support costs
Support Governance
costs
costs
2023
2022
Audit fees
Legal and professional
7,800
30,348
7,800
30,348
7.800
54,153
38.148
38,148
61,953
Analysed betW88n
Charttable actlvltle$
38,148
38,148
61,953
10 Tr￿1￿*
None of th8 Tfustees (or any p8rsons c¥Jnnected wth th8m) receNed any remuneration or beneffts from the
charfty during the year. No Iruslee was reimbursed expensès during the year12022'. £nil). No trustee received
payment lor professional or other Services supplleil lo the charlty (2022.. £nll).
11 Employee•
The average monthty number of employees durlng the year was:
2023
Number
2022
Number
17
18
Employmont ¢o•ts
2023
2022
Wages and s818rn9
So¢lal se¢urity costs
Other penslon CA)sts
550,576
52.124
11,437
516,595
47.966
10.363
614137
574,924
There ￿re no employees whos6 annual remuneration was more than £60.000.
12 T•xatlon
The thartty Is exempt from tsx on In(xxne and galns falllrwJ wlthln section 505 of the Taxes Act 1988 or secllon
252 of the TaXa￿onOf Cha￿Jeab1e Galns Act 1992 to the extenl that these are applled to Its charllablè objects.

CHILDREN IN CROSSFIRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
13 Dèbtors
2023
2022
Amounts falling due wlthln on• year.
Trade debtots
Other debtors
Prepayments and aecrued income
464,579
52.673
24,750
515,953
38,805
56,394
542.002
611,152
14 Cr•dltors: omounts falllng du• wlthln one year
2023
2022
Other taxation and $o¢ial security
A¢¢ruals and d8f8ff8d incom
13,496
42,560
13,350
35,522
56.058
48.872
15 R•tlrnm•nt benofft 8chom••
Delln•d contrlbullon schomo•
The Charity owrates a defined contribution pension 8cheme for all qualifying employees. The assets of the
scheme are held 5eparatsly from those of the chartty in an independenuy admlnistered fund.
The charge to Fyofft or Ioss In respect of defined contribution 8c*emes was £11,437 (2022- £10.3631.

¢¥co
+ c*
e4r
o*inop I
Ova)00
o-
* a> Ci
C> v I
888
T￿4)C*
240 u)
L) 2_
'"EOIu)￿<{A>￿￿￿0IttuS0z￿>

CL E CL E a <0
Ink- oé¢D

CHILDREN IN CROSSFIRE
NOTES TO THE FINANCIAL STATEMENTS {CONnNUED)
FOR THE YEAR ENDED 31 MARCH 2023
17 Analysls of net as80ts belvrnen funds
Unrestricted Restrlcted
2023
2023
Total Unrostrlcted Restrl¢tod
2023
2022
2022
Total
2022
Fund balances at 31
March 2023 are
represented by..
Current assetsl(liabilitie8)
394,205 1,117,521
1,511.726
375,479 1.264.016 1.639,495
394,205 1,117,521
1,511.726
375,479 1,264,016 1,639,495
18 Flnanclal ¢ommltmonts, guarant¢es and contlngent Ilabllllles
Certain grants received and rKelvable may become repayabie to the lund8r rf the charlty Is no longer able to
meet the conditions undèr vthich they w8r8 awarded. Due to Ihe nature of thése contingencie$ it may not b8
possible to quantsfy the potential financial effect or give an indication of the timin9 as to the liabilitie8 that may
arfse.
19 R•laled party tranMellons
Rgmun•ratlon of key managemont personnel
The remuneratton of key management pef8onn81 Is as follovA.
2023
2022
Aggregate compensatk>n
263,397
253,408
20 C••h g•n•rnted from oporntlom
2023
2022
(Deficlly$urpu8 for the year
1127,769)
603,667
Adju8tments for.
Invè8lment income rocognised in Statement of financial activities
(2,120)
(1,793)
Movèments in working capital:
Decrease in deblors
Increasel(deGrease) Sn credltors
69.150
7,184
44.148
6,083
Cash labsorbed byvgenoratsd from oporatlons
(53,555>
639.939
21 Analysls of ehangos In not lunds
The charity had rK) debt during tha year.