CHILDREN IN CROSSFIRE STATEMENT OF FINANCIALACTMTIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Unre8trlcted Restrlcted funds fund8 2025 2025 Total Unrestrlctad Re8trlcted funds funds 2024 2024 Total 2025 2024 Income and endowmgnts from: Donations and legacl8S Charitable activits'8s Investments Other Income 630,903 630.903 2,264713 2,264,713 2.400 2,020 470,540 470,540 2,138,434 2,138,434 1.725 2,070 2,400 2,020 1.725 2.070 Total Incom• 635,323 2.2H713 2.900,036 474.335 2,138,434 2.612.769 Ex￿ndIture on: Ralslng funds Charitable activlties 350,025 350.025 303,089 2,207,356 2,510.445 337,613 337,613 234,229 2.225.154 2,459,383 Total •xpondlturo 653,114 2.207.356 2,860,470 671.842 2,225,154 2,796.996 Net Ineom•l{oxpondlturo) (17,791) 57,357 39,566 (97.507) (86.720) {184,227) oth•r r•cognl•od galn8 and 1088•8: Other galn81(losse8> 14 1905) 3S672 34,767 {88) 35,199 35,111 Not mov•m•nt In fund• 10 118,696) 74,333 (97.595) (51,521) (149,116) Reconelllatlon of funds: Fund balances at 1 April 2024 296.610 1,1166.000 1,362,610 394.205 1,117,521 1,511,726 Fund balanc•8 at 31 March 2025 277,914 1.159.029 1,436,943 296,610 1.066.000 1.362,610 The Statement of finandal activltles Includes all galns and losses recognised in the year. All income and expenditure derlve from contlnuing actTrvits8S. Tha statement of financial activities a180 complles with the requlrement for an Income and 8xpendMure account under the CompanSes Act 21)06. 17- CHILDREN IN CROSSFIRE BALANCE SHEET ASAT31 MARCH 2025 2025 2024 Current ass•ts Debtors Cash at bank and in hand 15 317,128 1.178,615 298.443 1,112.792 1.495.743 1,411,235 Credltors: amounts falllng du• wlthln ono y•ar 16 (58,8001 <48,625) Net curront as••ts 1.436.943 1.362.610 The funds of the charlty Restricted Income funds Unre8trlcted funds 19 1,159,029 277,914 1.066.000 296.610 1A36.943 1.362.610 Thes8 financlal statements have be8n prepared Sn accordance wlth th8 prowslons appllcable to companle8 subject to th8 small companies r8glm8. The financlal 8tatements were approved by the Trustee8 on 26 January 2026 Marcu8 0'Nelll (Chairperson) TN8teo Ashley YourvJ Tru•to0 Company r8glstr8tion number N1054061 {North8m lrnland) 18- CHILDREN IN CROSSFIRE STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 Cash flows from operatlng actfvltlos Cash ganerated from operatlons 85.287 Investlng a¢tlvltlos Investment Income recelv8d 2AOO 1.725 Not cash genorated from Invostlng actlvltles 2,400 1.725 Nat cash g•n•ratod from flnandng aclfvftl•s N•t Incr••M In ca•h and e••h •qulval•nts 65.823 87,012 C88h and ca8h equivalents at beginning of year 1.112.792 1.025.780 Cash and cash •qulvalent• at •nd of year 1.178,615 1,112.792 19- CHILDREN IN CROSSFIRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accountlng policies Charlty Infomiatlon Children in Crossfire is a privat8 company limited by guarantee incorporated in Northem Ireland. The registsred office is Unit 3. 2 Springrowth Hou88. Springtown Industrial Estate. Dery, BT48 OGG. 1.1 Ba818 of proparatlon The financlal statements hav8 been yepared In accordance with the charitys governlng document. the Companies Act 2006 and 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to tharities preparing their accounts in aco)rdance with the Financial R8porting Standard applicable in the UK and Republic of Ireland (FRS 102) (effects"ve 1 January 2019).. The charity is a Public Benefft Entlty as defined by FRS 102. Th8 financlal statements are prepared In sterllNJ. which is the functional currency of th8 charlty. Monetsry amounts in these financial statements ar8 rounded to the nearest £. The flnandal statements have been prepared under the hlstorlcal cost convention. The prlndpal aco)untlng pollcles adopted arè set out below. 1.2 Golng concorn At the time of approvlng the flnancial statements. the Truslees have a reasonable expectstlon that the charlty has adequate re8ourc88 to continue in operational existence for th8 foreseeable future. Thus the Tru8tee8 contlnue to adopt the going concern basls of accounting Sn preparing the financial statements. 1.3 Charltabl• fund8 Unrestrlct8d funds are avallabl8 for u8e at the dISc¥e￿on of the Truste88 In fvrtheranca of thelr charltable oblectlv88. R8slrfcted funds are subjed to spednc ujndmons by donors or grantors as to how they May be used. The purposes and uses of the r8Strtcted furKls aro set out In the not8S to the financlal ststomants. Endowment fund8 are 8ubject to 8pedfic (x)ndibons by donors that the capltal must be malntained by tho charity. 1.4 Incom• Income is recognised vthen the tharFty is legally entitled to it after any perfonnance conditions hav8 been met. the amounts can be measured reliably, and it is probable that income wlll b8 received. Cash donation8 are recognised on r￿elpt. Other donatFons are recognlsed once the charity has been notlfi8d of the donation, unless perfomiance conditions require deferral of the amount. Income tax recoverable in relation to donations received under GiftAd or deeds of CA)v8narrt is recogni8ed at the time of the donation. 1.5 Expondlturo Expenditure is recognised onts there is a legal or constructive obligation to make a payment to a third party. It is probable that settlement will be required and the amount of the obligation can bo measured raliably. 1.6 Tanglblo flxed a88•ts Tangible fixed assets are initially measured at cost and subsequenty measured at cost or valuation, net of depreciation and any impaimient losses. Tangible fixed assets costing more than £1,000 are capitalised. wilh all expenditure on &gpitsl items below £1.000 being expensed to the Statement of Financial Activities. CHILDREN IN CROSSFIRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accountlng pollcl•s (Contlnuod) Depreciation is recogni88d so as to vfftte off the cost or valuation of assets Iw3s their residual values ov8r th8ir useful lives on the following bases.. Flxtures and frttings Motor vehlcles 20% straight line 25% straight line The galn or loss arislng M the disposal of an asset is deterniined as the difference between the sale proceeds and the caryin9 value of the as6eL and is re(wnised in the statement of financlal actlvtti8S. 1.7 Cash and cash oqulvalants C88h and ca8h equivalents indude G83h in hand. deposits held at call wlth banks, other short-tsrm liquid Investments wlth original malurities of Ihr88 months or less. and bank overdrafts. Bank over(Irafts are shown within borroviings in current liabilities. 1.8 Flnanclal Instruments The ch8rity has elected to apply th8 Pr￿￿810n9 of Section 11 'Basic Financial Instruments, 8nd Sedion 12 'Other FinanGial Instruments Issues, of FRS 102 to all of its financial instruments. Flnanclal Instruments are recognlsed In the charitys balance sh88t when the ¢harlty becomes party to th8 contractual provlsions of tha instrum8nL Flnanclal a5s8ts and liabilltlas are offset, with the nel amounts pr8s8nted in the financlal statements. when ther8 Is a legally enforceable rlght to S8t off the recognised amounts and thera Is an intenllon to settle on a net basls or to reallse the asset and settl8 th8 Ilablllty slmultsneously. Baslc flnancl41 •ss•ts Baslc fingncial assets. wthlch 'lndude debtor8 arNI cash and bank b8lanc8s, are initially measured at transactlon price Includlng transactlon costs and are subsequentty carried at amorttsed o)st using the effectivo Interest method unless the arrangement constttules a financing transactlon. wh8r8 the transadon is measured at the present value of the future recelpts dlscounled at a market rate of interest. Flnanclal assets assified as receivable within one year are not amortlsed. Baslc ftnanclal Ilabllltles Basic financial liabillties. Includlng Cr￿ltorS and bank loans are inttially racognised at transadon prfce unl888 the arrangement Consti￿leS a financing transaction. where the debt instmm8nl is measured at the present value of the future payments discounted at a market rate of interest. Financlal Ilabllltlas dasslfied as payablo wlthin one year are not amortised. Debt instruments are subsequently carried at amortised o)st, using the effecifve Interest rate method. Trade cradltors are obligatlons to pay for goods or serwces that hav8 been a￿uIred in the ordlnary ca)urse of operadons from suppliers. Amounts payable are dasstfied as current liabllities If payment is due wlthin one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised Inltlally at transadion price and subsequently measured at amortised cost using the effective Interest method. Derncognftlon of flnanclal liats'lltles Financial liabilities are dereccMJnised vthen the charlty's U)ntractual obligations expl￿ or are discharged or can￿lled. 1.9 Taxation The company Is a charity and is recognised by HM Revenue & Customs under th8 charity tax referenc8 XR85661. As a result there is no liability to ti￿tion on any of Its inu)me. 21 CHILDREN IN CROSSFIRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounllng pollcles (Conllnu•d} 1.10 Employ00 benoffts Th8 Cost of any unused holiday entluement is recognised in Ihe perlod In whlch the employee's seNice8 are received. Termlnation b8n8ffts are recognlsed immedlatety as an expense when the charfty Is demonstrably committed to t8milnate the employment of an employee or to provlde t8mlnatlon ben8fft5. 1.11 Retlrement b•nollts Payments to defined (x)ntrlbution retlrement benefit schemes are charged as an expense as ihey fall due. crftlc•l accountlng oStlmat•s and Judg•m•nts In th8 application of the chadtys accounting pdici8S. the Trusta8s arè requirod to make judgements, estlmates and assumptions about the ¢8rylng amount of assets and IlabilitTr8s thal are not readily apparent from other sources. The estimat8s and associated assumptions are based on historical 8xpeYlenca and other factors that are ¢onsldered to be relevant. Actual ￿su115 may differ from these estsmates. The estirnates and underlylng assumptlons are reviewed on an ongoin9 basis. Revisions to accounting estimates are reojgnised In the period in which the estimate Is revis￿ where the revision affects only that perlod, or In the perlcKJ of the revlslon and future perfods where the revlsio) affects both current and future pariod8. Incomo from donatlon• •nd10gacl•• Unr08trlct•d Unrnstrlct•d funds fvnd• 2025 2024 Donatlons and g5fts 630,903 470.540 CHILDREN IN CROSSFIRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Charllable activitles 2025 2024 Grant fundlng 2,264,713 2,138,434 Grant fundlng Irish Ald, Department of Forelgn Affairs and Trade Hilton Foundation Summerhill Foundation Jam8s Percy Foundatlon Civil Soclety Fund (D8Pt of Foreign Affairs and Trad8) Apex WorldWt188 Global s(*￿1$ Rockhlll & Aishling Hollday Parks Sail Around Ireland Glenhill Merchants Other 123.163 938,731 150,000 200.1)00 444.663 15.000 12.949 1.796 365.748 980.342 100.000 287.859 15.000 1.339 9.984 2,000 376,162 378.411 2,264,713 2,138,434 In￿m• from Inv••tm•nts Unrn$trl¢ted Unro•trlctsd fvnds fund8 2025 2024 Intsr8St receivable 1,725 Olhor Incomq Unrestrfcted Unro•trlct0d fund8 fund• 2025 2024 Management charge 2.020 2,070 -23- CHILDREN IN CROSSFIRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Expendtture on ralslng fvnds Unrnstrfct•d Unr•8trf¢t•d funds fund• 2025 2024 Fundralslng and publlclty Staglng fundraising events Staff costs 152,216 197,809 137,639 199.974 350,025 337,613 Ex￿ndItuTe on charltabl8 actlvlll Charltabl• actlvMIo• 2025 Charltabl• aetlvltl•• 2024 Dlrect coots Staff costs Programme ￿Sts CRM subscrlptlon and assodated costs Promotlons and publlcatsons Insurance Ulilitles Cleanlng Repairs and malntonan P08tsge, statlonery & advertlslng Telephone IT costs Travelling 8xp8ns8s Other staff costs Rent Miscellan8OU8 expenses 448,739 1,846,081 17,371 2,216 4,059 8,963 1309 12,541 4,738 7,865 435,388 1.859,652 16,462 645 3.968 8.417 1.289 2.106 3.347 14.563 10,086 15.668 18,989 14,700 9.623 24,941 14,700 11,982 2,449,643 2,414,903 Shar• of Support and gov•m•nc• co•t• (¥￿ nots 9) Govemance 60.802 44,480 2,510,445 2,459,383 Anatysls by fund Unrestricted funds Restrlcted fvnds 303,089 1207,3 234,229 2.225,154 2,510,445 2,459,383 -24- CHILDREN IN CROSSFIRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Support costs allocatsd to actlvilies 202S 2024 Governance costs 60,802 44,480 Analysod botween: Charitablè activities 60.802 44,480 10 Not movom•nt In fund• 2025 2024 The net movement Sn fund818 8tsted after chargirpl{creditlng): Fees payable lor the audit of Ihe ¢h81iVs financial ststem8nts 8.400 9.0¢)0 11 Tru•t••• None of the Trustees (or any parsons connected wlth them) recelved any remuneratlon or beneflts from thè charlty during the year. No trustee was relmbursed expenses during th8 year (2024: £nil). No trustee received payment for prof88slonal or other seDA¢*s 8upplled to the charlty (2024.. £nll}. 12 Employws The average monthly number of employees during Ihe year was: 2025 Numb•r 2024 Numbor 15 18 Employm•nt costs 2025 2024 Wages and salaries Social secuiity cost8 Other pension costs 586.299 48,253 11.996 579,267 44,063 12,032 635.362 There were no aM￿OYeeS whose annual remuneration was more than £60.000. Romunerallon of key management personnel Th8 remuneration of key management personnel was as follows: 2025 2024 Aggregate cornpensatlon 265,592 265,579 -25- CHILDREN IN CROSSFIRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 13 Taxallon The chanty is exempt from taxation on Its actlvitles because all its in(x)me is applied for d￿ritable purposes. 14 Othor galn• and108808 Unrutrlcted R••trlcted funds lunds 2025 2025 Total Unrestrlcted Restrlctad funds funds 2024 2024 Total 2025 2024 Galnslm operation• 2025 2024 Surplusl(d8ficit} for the year (184.227) Adjustments for: Investment income recognised in ststement of finand818cllvltles Foreign exchange dlfferences (2.400) 34,767 (1.725) 35,111 Movements In working capital: (Increaseydecrease in debtors Increasel{decr8a8e) in creditors (18,685) 10.175 243,559 (7.431) Cuh g•nerat•d from op•ratlon• 03A23 85.287 25 An•ly•l8 of chang•• In not fund• The charlty had no materlal debt durlng the year.