Registration number N1033560
COMMUNITY ADVICE ARDS AND NORTH DOWN LTD
Company limited by guarantee
Annual, report and financial statements
for the year ended 31 March 2023

COMMUNITY ADVICE ARDS AND NORTH DOWN LTD
Reference and Adrninistrative Details
Trustees
John Corey, Chairperson
Leanne Brown
Colin Foote
Valerie Goodchild
Robin M¢Clelland, Vice-chairperson
Anne McKenni Treasurer
Aaron Mulholland
Vivienne Beck
Gavin North
Louise Togneri
Peter Gatnble
Susan McKee
Secretary
Leanne Brown
Company number
N1033560
Charity number
101425
Registered ofFice
Hamilton Road Community Hub
39A Hamilton Road
Bangor
Co Down
BT20 4LF
Auditors
Mccreery Turkington Stockman LTD
l Lanyon Quay
Belfast
BTI 3LG
Bankers
Danske Bank
77 Main Street
Bangor
BT20 SAF
Solicitors
Mccoubrey Hinds
61 Main Street
Bangor
Co Down
BT20 SAF

COMMUNITY ADVICE ARDS AND NORTH DOWN LTD
Contents
Page
Trustees report
Auditors, report
Statement of Financial Activities
Balance shcet
10
Cash flow statement
11
Notes to the financial statements
12-19

COMMUNITY ADVICE ARDS AND NORTH DOWN LTD
Trustees, Report
for the year ended 31 March 2023
The Trustees present their report with the audited financial statements for the year ended 31 March 2023.
The accounts have been prepared in accordance with the accounting policies set out in note I to the accounts
and comply with the charity's Memorandum and Arttcles of Association, the Conipanies Act 2006 and
Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charitics preparing
their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of
Ireland published in October 2019
Management Structure
Community Advice Ards and North Down is an independent local charity. rLU] by local people for the benefit
of local people. CAAND was formerly Citizens Advice Ards and North Down and part of thc UK wide
Citizens Advice service. The Citizens Advicc brand was withdrawn fi.om Northern Ireland in 2018 requiTkng
implementation of the name change to Community Advice Ards and North Down (CAAND) with effect from
January 2019.
CAAND is a member of AdviceNI the independent advice network. CAAND subscribes fully to AdviceNI
membership criteria which include the requir¢m¢nts to be independent of central or local government control,
non-profit making, providing advice fre¢ and accountable to the community.
CAAND is govemed by its board of trustees. which is drawn from the local community. The members ar¢
charity trustees and company dircctors who are collectively responsible for thc governancc, including setting
an overall vlsion and making strategic decisions. The board ensures there is effective planning, financial
management and contrnl plus compliance with charity lawlcompany law and other relevant legislation.
In practice, day-to-day management is delegated to managers who arc also responsible for quality and service
delivery. The board holds staff accountable while carrying ultimate responsibility for the activities of the
organisation.
Trustee Board
Trust¢¢s are elected at the Annual General MeetÉng. Officers are elected by the trustees at thc first meeting
after the AGM. The board nornially mcets monthly throughout each year. The board may delegate any of
their powers and duties to a sub-committe¢ comprising at Icast three Board m¢mbers' there are three
sub-committees within the board dealing with Finance, Planning and Staffing matters. The chair of th¢ board
is ex officio on all committces and the managers act as facilitators.
CAAND aims to ensure the members of the trust¢¢ board reflect the local community and trustees are
provided with appropriate training as required
Risk Assessment
CAAND undertakes timely risk assessments and the results are used to inforn] financial and business planning
for contingency
Page I

COMMUNITY ADVICE ARDS AND NORTH DOWN LTD
Trustees, Report
for the year ended 31 March 2023
Purpose and Aims
l. To ensure that individuals do not suffer through..
lack of l(nowledge of their rights and responsibilitics"
lack of knowledge of service available to them"
an inability to express their needs effectively.
2. To exercise a responsible influence on the development of social policies and services both locally and
nationally.
CAAND aims to achieve its pU￿ose by:
providing free, confidential, independent advice and assistance for the people in the community, regardless
of religion, race, sex, disability or sexuality.
contributing to the development of social policy from the expericncc of WOTking with clients-
managing operations within available funding and in compliaThc¢ with regulatory, statutory and AdviceNI
membcrship requirements .
developing its staff and syst¢ms to respond to business needs, arranging appropriate training for volunteers,
staff and trustees so as to ensure the delivery of quality services to clients-
making pcople aware of thc work of CANND.
working effectively with its maill funder, Ards and North Down Borough Council, to maintain the
effkciency, effectivencss and economy of its service delivery.
networking within AdviceNI and similar organisations in Northern Ireland.
Services provided
CAAND'S Core contract is with Ards and North Down Borough Council and provides a general advice
service through an appointment and drop-in service, plus tel¢phon¢ advice from offices in Bangor,
Newtownards and Holywood. Weekly advice sessions are also available at outreach facilities to give
citizens throughout the Borough Cowicil's geographÉc area acccss to CAAND'S services.
Other services available inckude Speciakist Debt Advice (funded by Ards & North Down Borough Council
COTe funding) and Tribunal representation (social security).
Additional Advice Projects
CAAND provides additional advicc serviccs under a number of other funded pi"ojects including Welfare
Refonn, Debt Action and MacmiElan Cancer Care advice services based in the Ulster Hospitsl, Dundonald.
In the 2022123 year across alk projects CAAND piovided advice, help and support to 10002 people, dealing
with 28,384 issues. The total income generated for our clients was £3.587,048.
Page 2

COMMUNITY ADVICE ARDS AND NORTH DOWN LTD
Trustees, Report
for the year ended 31 March 2023
Public Benefit Statement
The trustees confirn] that they have complted with their duty as prescribed by section 4 of the Charities Act
(Northern-lreland) 2008 to have due regard to the Charity Commission for Northern Ireland public benefit
guidance.
CAAND records client statistics relating to disability and ethnicity in order to assist identification of under
use by client groups.
Posters stating the scrvice's commitment to equality, diversity and non-discrimination are displayed in
public areas in the CAAND offices.
Promotional material is prepared and distributed as widely as possible.
CAAND has on display as many leaflets in many languages relating to benefits, services and employment.
CAAND has an up to date child protection policy.
Copies of CAAND'S Strategic Plan and Annual Operational Plan were available on request.
Social Policy
Throughout the 2022123 year, actions continued to achieve CAAND'S second pU￿oSe of exerciskng a
responsible influence on the devclopment of social policies and services to improve the lives of people Rn the
community. Drawing on the evidence of advisers, work in providing advice and helping people. CAAND
prepared quarterly Social Policy reports to assist in raising awaTeness of evidence of shortcomings in laws,
policics and public services. Thesc reports w¢r¢ shared with MPS, MLAS and Councillors and provided to the
regional organisation AdviceNI to support Eobbying on social policy issu¢s.
Financial Review
CAAND'S funding contract with the Ards and North Down Borough Council provided corc funding for the
three-year period from l April 2021 plus options for the annual renewal of the contract to March 2026.
As well as this core funding, otlier sources of income foi the 2022123 year included.._
Funding from MacmiElan Care for the advice project based in the Ulstcr Hospktal
Funding from the Department of Communities for employment of advisers to meet advice dcmands and
assist with appeals arising from Welfare Refonn
Funding provided via AdviceNI for the Debt Action project
The combination of the above funding has enabled CAAND to finish the 2022123 year with a reduction of
funds amounting to £130,634.
Reserves Policy
The trustees reviewed and reaffimied the policy to achieve ￿SerVeS in unrestricted funds equivalcnt to up to
six months of CAAND'S annual operating expenditure.
Going Concern
The trustees hav¢ a reasonable expectation that the organisatÈon has adequate resources to continue in
operational existence for the foreseeable future. In arriving at this conclusion, the year to date budgets for
2023124 and current cash position were reviewed. For this reason they continue to adopt the going conc¢rn
basis in preparing the financial statements
Page 3

COMMUNITY ADVICE ARDS AND NORTH DOWN LTD
Trustees, Report
for the year ended 31 March 2023
Statement of Trustees, Responsibilities
The trustees (who are also directors for the pu4)oses of company law) are responsible for preparing the
Trustees, Annual Report and the financial statements in accordance with applicable law and United Kingdom
Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year. Under company law
the trustees must not approve the financiak 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 applicatkon of
resources, including the income and expenditure, of the charilable company for that period. In Prep￿ing these
financial statements, the trustees are required to..
select suitable accounting policies and then apply thcm consistently-
observe the n]ethods and principles Én the Charities SORP;
make judgments and estimatcs that are reasonable and prudent;
statc whether applicable UK Accounting Standards havc been followed, subject to any material departures
disclosed and explained in the financial statements-
prepare the fiuancial statements on thc going concern basks unless it is inappropriate to presume that the
company will continue in opeiation.
The trustees are responsible for kecping adequate accounting records that disclose with reasonable accuTacy at
any Éimc the financial position of the charitable company and cnable them to ensure that the financial
statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the
haritable company and hence for taking reasonabl¢ steps for the prevention and detection of fraud and other
irregularities.
Auditors
The auditors are deemed to be reappointed in accordance with Section 487(2) of the Companies Act 2006.
In so far as the trustees are aware.
there is no relevant audit inforn]ation of which the charitable company's auditor is unawaie" and
th¢ trustees have taken all steps that they ought to have taken to make themselves aware of any ielevant
audit inforn]ation and to establish tbat the auditor is aware of that information.
This report was approved by the Board on I st December 2023 and signed on its behalf by
John Corey
Trustee
Page 4

COMMUNITY ADVICE ARDS AND NORTH DOWN LTD
Independent auditors, report to the members of
COMMUNITY ADVICE ARDS AND NORTH DOWN LTD
Opinion
We have audited thc financial statements of COMMUNITY ADVICE ARDS AND NORTH DOWN LTD for
the year ended 31 March 2023 which comprise the Statement of Financial Activities , the Balance Sheet, the
Cash Flow Statement and notes to the financial statements, including significant accounting policies.The
financial reporting framework that has been applied in their preparation És applicable law and United Kingdom
Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard
applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion, the financial statements:
give a true and fair view of the state of the charitable company's affairs as at 31 March 2023 and of its
incoming resources and application of resources, for the Year then ended.
have been properly pi"epared in accordance with United Kingdom Generally Accepted Accounting Practice.
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
applÉcable law. Our rcsponsibilities under those standards are further describcd in the Auditor's responsibilities
for the audit of the financial statements section of our report. We are independent of the charity in accordance
with the ethical requirements that are relevant lo our audit of th¢ financRal statements in the UK, including the
FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance wlth these
requiremcnts. 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 concludcd that the trustees, usc of the going concern basis of
accounting Tn the preparation of th¢ financial statements is appropriate.
Based on the work we have performcd, we have not identified any material uncertainties relating to events or
conditions that. individually or collectively, may cast significant doubt on th¢ charitable company's ability to
continue as a going concern for a period of at least twelve months from when the financiak statements are
authorÈs¢d for issue.
However, as we cannot predict all future ev¢nts or conditions and as subsequent events may result in outcomcs
that are inconsistent with judgements that were reasonable at the tim¢ they were made, the absence of reference
to a material uncertainty in this auditoi's rcport is not a guarantee that the Company will continue in operation.
Our responsibilities and thc responsibilities of the trustees with respect to going concem arc described in the
relevant sections of this report.
Other information
The other infonnation comprises the infonnation included in the annual report, other than the accounts and our
auditors report thereon. The trustees are r¢sponsibl¢ for the other inforn]ation. Our opinion on the accounts
does not cover the other information and we do not express any forn] of assurance conclusion thereon.
In connection with our audit of the accounts, our responsibility is to read the other inforn]ation and, in doing
so, consid¢r whether the other infomiation is materially inconsistent with the accounts or our knowledge
obtained in the audit or othenvise appears to be materially misstated. If we identify such material
inconsistencies or apparent material misstatements, we are required to determine whether there is a material
misstatement in the accounts or a matcrÈal misstatement of the other inforniation. If, based on the work we
have perfomied, we conclude that there is a material misststement of this other inforniation, we are required to
report that fact.
We have nothing to report in this regard.
Page 5

COMMUNITY ADVICE ARDS AND NORTH DOWN LTD
Independent auditors, report to the members of COMMUNITY ADVICE ARDS AND NORTH DOWN
LTD continued
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken An the course of our audit..
the infom]ation given in the trustees, Repoit, which includes the directors, report prepared for th¢ putposcs of
company law, for the financial year for which the financial statements arc prepared is consistent with the
financial statements- and
the directors, report included within the trustees, report has been prepared in accordance with applicable legal
requirements.
Matters on which we are required to report by exception
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006
requires us to report to you if, in our opinion".
the inforn]ation given in the financial statements is inconsistent in any material respect with the trustccs,
report" or
sufficient accounting records have not been kept- or
the financial statements are not in agreement with the accounting records- or
we have not received all the infonnation and explanations wc requir¢ for our audit.
Responsibilities of trustees
As explained more fully in the Statement of trustces, Responsibilities, the trustees, who are also the Directors
of thc cha¥ity for the purpose of company law, arc responsible for the preparation of the accounts and for being
satisfi¢d that they give a true and fair view, and for such internal control as the committee d¢t¢rniine is
necessary to enable the preparation of accounts that are fr¢¢ from material misstatement, whether due to fraud
or error.
In pi"eparing the accounts, the trust¢¢s are responsible for assessing the charity's ability to continue as a going
concem, disclosing, as applicable, matters rclated to going concern and using the going concern basis of
accounting unless the truslees either intend to liquidate the charity or to c¢asc operations, or have no realistic
alternative but to do so.
Auditor's responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statcments as a whole are free
from material misstatement, whether due to fraud or error, and to issue an auditor's report 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 dctect 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.
Page 6

COMMUNITY ADVICE ARDS AND NORTH DOWN LTD
Extent to which the audit was capable of detecting irregularities, including fraud
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design
procedurcs in line wftth our responsibilities, outlined above, to dctect material misstatements in respect of
irregularities, including fraud. The extent to which our procedures are capable of detecting i￿¢gUlarIties.
including fraud is detailed below:
We identified the areas of laws and regulations that could reasonably be expected to have a material effect on
the financial statements and risks of material misstatement due to fraud, using our understanding of the entity's
industy, regulatory environment and other extemal factors and inquiry with the Tiijstees. In addition, our risk
assessment procedures included.. inquiring wtth the Trustees as to the charities policies and procedures
regarding compliance with laws and regulations and prevention and detection of fraud; inquiring whether the
Trustees have knowledge of any actual or suspected non-compliance with laws or regulations or
alleged fraud. inspccting the charities Tegulatory and legal correspondcnce. and ￿adIllg Board minutes.
We discussed identified laws and regulations, fraud risk factors and the need to remain alert among the audit
team.
The ch￿lty is subject to laws and regulations that directly affect the financial statements charity and financial
reporting l¢gislation. We assessed the cxtent of complian¢¢ with these laws and Tegulations as part of our
procedures on the related financial statement items, including assessing the financial statement disclosures and
agreeing them to supporting documentation when necessary.
The charity is subject to many othcr laws and regulations where the consequenc¢s of non-compliancc could
have a materAal effect on amounts OT disclosures in the financial statements, for instance through thc
imposition of fines or litigation. We identified the following areas as those most likely to have such an effect=
health and safety, anti-bribery. employment law, enviTonmentaE Eaw.
Auditing standards limit the required audit procedures to identify non-compliancc with th¢sc non-direct laws
and regulations to inquiry of the Trustees and inspection of regulalory and legal CO￿eSpondenCe, if any. These
limited procedures did not idcntify actual or suspected non- compliance.
We assessed events or conditions that could indicate an incentive or prcssure to cornmit fraud or provide an
opportunity to commit fraud. As required by auditing standards. we pcrfomled procedures to address th¢ risk
of management ov¢rride of controls. On this audit we do not believe there is a fraud risk related to revenue
recognition. We did not identify any additional fraud risks.
In response to risk of fraud, we also performed procedures including= identifying journal entries to test based
on risk criteria and comparing the identified entries to supporting d￿umentatIon. evaluating the business
purpose of significant unusual transactions. assessing significant accounting estimates for bias- and assessing
the disclosures in the financial statements.
Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some
material misstatements in the fmancial statements, even though we have properly planned and perfonned our
audit in accordance with auditing standards. For example, the further removed non- compliance with laws and
regulations (irregularities) is from the events and transactions reflected in the fEnancial statements, th¢ less
likely the inherently limited procedures required by auditing standards would identify it.
Page 7

COMMUNITY ADVICE ARDS AND NORTH DOWN LTD
In addition, as with any audit, there remains a hkglier risk of non-detection of irregularities, as these may
involve collusion, forgery, intentional omissions, misrepresentations, or the oveLTide of internal controls. We
are not responsible for preventing non-compliance and cannot be expected to detect non- compliance with all
laws and regulations.
A ￿rther description of our responsibilities for the audit of the accounts is located on the Financial Reporting
Council's website at.. http://www.frc.org.uk/auditors responsibilities. This description fonns part of our
auditor's report.
The purpose of our audlt work and to whom we owe our responsibilities
This report is madc 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 tbose matters we are required to state to tem 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 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 forn]ed.
Richard Mcclay FCA (Senior Statutory Auditor)
For and on behalf of Mccreery Turkington Stockman LTD
l Lanyon Quay
BELFAST
BTI 3LG
Chartered Accountants
1st December
Page 8

COMMUNITY ADVICE ARDS AND NORTH DOWN LTD
Statement of Financial Activities (Jncluding Summary Income and Expenditure Aceount)
for the year ended 31 March 2023
Unrestricted Restricted
Funds
Funds
Total
Tot21
2023
2023
2023
2022
Income from:
Charitable activities
Donations and legacies
Investment Income
Notes
333,322
385
580
195,956 529,278
385
580
656,777
60
152
Totsl incoming resollrces
334,287
195,956 530,243
656,989
Expenditure on:
Charitable activilies
(422.684) (238,193)(660,877)
(610,901)
Total resources expended
(422,684) (238,193)(660,877)
(610,901)
Net income before transfers
(88,397) (42,237)(130,634)
46,088
Net incoming resources
(88,397) (42,237)(130.634)
46,088
Fund balances brought forward
368,586
57,262 425,848
379,760
Fund balances carried forward
280,189
15,025 295.214
425,848
All of the above results are deiived from continuing gains and losses recognised in
the year are included above.
The notes on pages 12 to 19 form an integral part of these financial statements.
Page 9

COMMUNITY ADVICE ARDS AND NORTH DOWN LTD
Balance sheet
as at 31 March 2023
2023
2022
Notes
Fixed assets
Tangible assets
15,704
22,956
Current assets
Debtors
Cash at bank and in hand
122,45 R
167,327
158,440
249,052
289,778
407,492
Creditors: amounts falling
due within one year
10
(10,268)
(4,600)
Net current assets
279,510
402.892
Net assets
295,214
425,848
Capital and reserves
Restricted funds
Unrestricted funds
11
li
15,025
280,189
57,262
368,586
Total funds
295,214
425,848
The fKnancÈal statcments were approved by the Directors on l December 2023 and signed and approved for
issue on its behalf by
John Corey
Trustee
The notes on pages 12 to 19 form an integral part of these financial statements.
Page 10

COMMUNITY ADVICE ARDS AND NORTH DOWN LTD
Cash flow statement
for the year ended 31 March 2023
2023
2022
Cash generated from operations
Net income / (exp¢ndKture) for the year
Depreciation
Decrease in debtors
Increase in creditors
Investment income Tecognised in statement of financial activities
(130,634)
7,252
35,989
5,668
(580)
46,088
10,656
(46,618)
(45,404)
(152)
Net cash outllow from operating activities
(82,305)
(35,430)
Cash flow statement
Net cash outflow from operating activities
(82,305)
(35.430)
Cash flow from investing activities
Interest received
Payments to acquire tangible f￿ed assets
580
152
(2,711)
Decrease in cash in the year
(81.725)
(37.989)
Reconciliation of net cash floTrv to movement in net debt
Decrease in cash in the year
Cash and cash equivalents at l April 2022
(81.725)
249,052
(37,989)
287,041
Cash and cash equAvalents at 31 March 2023
167,327
249,052
Page 11

COMMUNITY ADVICE ARDS AND NORTH DOWN LTD
Notes to the financial statements
for the year ended 31 March 2023
Accounting policies
Company information
Community Advice Ards and North Down is a Company limited by guarantee, registered in Northern
Ireland. The address of the registered office is Haniilton Road Community Hub, 39A Hamilton road,
Bangor, Co Down, B T20 4LF.
Accounting convention
The accounts have been prepared in accordance with the charity's Memorandum and Articles of
Association, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of
Recommended Practic¢ applicable to charities preparing their accounts in accordance with the Financial
Reporting Standard appltcable in the UK and Republic of Ireland published in October 2019" The
charity is a Public Bcncfit Entity as defined by FRS 102.
The financial statements are prcpar¢d in sterling, which is the functional currency of the company.
Monetary amounts in these financial statements are rounded to the neaT¢St £.
1.2. Going concern
At thc time of approving the accounts the trustees have a reasonable cxpectation that the charity has
ad¢quate resources to continue in operatkonal cxistcnce for th¢ fores¢eable future. Thus the trustees
continue to adopt the going concern basis of accounting in preparing the fmancial statements.
1.3. Charitable funds
Unrestricted funds arc available for use at the discretion of the Trustees in furtherance of theiT
haritable obJectiv¢s unless the funds have bcen dcsignated for other purposes.
Restricted funds arc subject to specific conditions by donoTS as to how they may be us¢d. The PU￿OSeS
and uses of the restricted funds are set out tn the notes to thc financial statements.
1.4. Incoming resources
Income is recognised when the charity is legally ¢ntitl¢d to it after any performancc conditions have
been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has b¢en
notified of the donation, unless perfornlance conditions require deferral of the amount. Income tax
recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the
time of the donation.
Legacies are recognised on receipt or othenvise if the charity has been notified of an impending
distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is
treated as a contingent asset.
Investment income is recognised once the income and been declared and notified to bank accounts.
1.5. Resources expended
All expenditure is accounted for on an accruals basis.
Expenditure is recognksed 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.
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COMMUNITY ADVICE ARDS AND NORTH DOWN LTD
Notes to the financial statements
for the year ended 31 March 2023
. continued
1.6. Tangible fixed assets and depreciation
Tangible fixed assets are initially recorded at cost and subsequently stated at cost (or deemed cost) or
valuation less accumulated depreciation and accumulated impaimient losses. Cost includes costs
directly attributable to inaking the asset capable of operating as intended.
Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its
expected uscful life, as follows-
Land and buildings
Fixttires, fittings
and equipment
l O % Straight line
250/0 Straight line
1.7. Impairment of fixed assets
Assets not m¢asur¢d at fair value are reviewed for any indication that the asset may bc impaired at each
balance sheet date. If such indicatton exists, the recoverable amount of the asset, or the asset's cash
generating unit, is estimated, and compared to the carying amount. Where the carrying amount exceeds
its rccoverable amount. an impairn]ent loss is recognised in surplus or defECIt unless the asset is carried
at a revalued amount wher¢ the impairmcnt loss is a revaluation decrease
1.8. Cash at bank and in hand
Cash and cash equivalents includc cash in hand, deposits held at call with banks, other short-term
liquid investments with original mathrities of three months or less, and bank overdrafts. Bank
overdrafts are shown within boffowings in current liabilities.
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COMMUNITY ADVICE ARDS AND NORTH DOWN LTD
Notes to the financial statements
for the year ended 31 March 2023
continued
1.9. Financial Instruments
The chartty has elected to apply the provisions of Section I I 'Basic Financial Instntments, and Section
12 '0ther Financial Instruments Issues, of FRS 102 to all of its f￿anCIal instruments.
Financial instruments are recognised in the charity's balance sbeet when the charity becomes party to
the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements,
when there is a legally enforceable right to set off the recognised amounts and ther¢ is an intention to
settle on a net basis or to realisc the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, ar¢ initially measured at
transaction price including transaction costs and arc subsequently caRTied Kit amortised cost ustng the
effective interest method unless the arrangement constitutes a financing transaction, where the
transaction is measured at the present value of tlie future reccipts discounted at a market rate of interest.
Financial assets classificd as receivable within one year arc not amortised.
Basic financial liabilities
Basic financial liabiliti¢s, including creditors and bank loans are initially recognised at transaction price
unless the arrangement constitutcs a f￿ancIng transaction, whcre the debt instrument is measured at the
present value of the future payments discounted at a market rate of interest. Financial liabilities
classified as payabl¢ within one year are not amortiscd.
Debt instruments are subsequently carried at amortised cost. using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have bcen acquired in the ordinary
course of opcrations from suppliers. Amounts payable are classified as current liabilities if payment is
due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are
recogniscd knitially at transaction price and subsequently measured at amortised cost using the effective
interest method.
Page 14

COMMUNITY ADVICE ARDS AND NORTH DOWN LTD
Notes to the financial statements
for the year ended 31 March 2023
continued
1.10. Provisions
Provisions are recognksed when the Company has a legal or constructive present obligation as a result of
a past event, it is probable that the Company wlll be required to settle that obligation and a reliable
estimate can be made of the amount of the obligation.
The amount recognised as a provision is the best estimate of the consideration required to settle the
present obligation at the reporting end date, taking into account the risks and uncertainties surrounding
the oblÉgatÉon.
Where the effect of the time value of money is material. the amount expected to be required to settle the
obligation is r¢cognis¢d at present value. When a provision Èn measured at prcsent value the unwinding
of the discount is recognised as a finance cost in profit and loss in the period it arises.
1.11. Government grants
Government grants arc recognised at thc fair value of th¢ asset received or receivable when there is
reasonablc assurance that the grant conditions will be met and the grants will be received.
A grant that sp¢cifi¢s performance conditions is recognised in income when the perfotmance conditions
are met. Where a grant does not specify p¢rforn]ance conditions it És recogniscd in income when the
proceeds are received or receivabl¢. A grdnt receivcd before th¢ recognition criteria are satisfied is
recognised as a liability.
1.12. Employee benefits
Thc costs of short-term employee benefits arc recognised as a liabtlity and an expense, unless those
costs are required to be recognised as part of th¢ cost of stock 01 fixcd assets.
The cost of any unuscd holiday cntitlement is rccognised in the period in which the employe¢'s services
are received.
Temiination beneftts are recognised immediately as an expense when the company is demonstrably
committed to tern]inate the emplo￿nent of an employe¢ or to provide tennination benefits.
1.13 Critical accounting estimates and judgements
In the application of the charity's accounting policies, the trustees are required to make judgements,
estimates and assumptions about the canying amount of assets and liabilities that are not readily
apparent from other sources. The estimates and associated assumptions are based on historical
experiencc and other factors that are considered to be relevant. Actual results may differ from these
estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to
accounting estimates are r¢cognised in the period in which the estimate is revised where the
revision affects only that period, or in the period of the reviskon and ￿tUre periods wh¢r¢ the
revision affects both current and ￿tUre periods.
Page IS

COMMUNITY ADVICE ARDS AND NORTH DOWN LTD
Notes to the financial statements
for the year ended 31 March 2023
continued
Unrestricted Restricted
2023
2023
Total
2023
Total
2022
2. Income from charitable activities
ANDBC Contract
ANDBC Core Salary Uplifts
ANDBC Additional Funding
Welfare Reforni
National Lottery Community Fund
Macmillan Cancer Support
PRRT- Police Rchabklitation
Debt Action Funding
WR- Appeals Funding
Other Incom¢
Halifax Foundation NI
294,000
29,350
8,172
294,000
29,350
8,172
57,760
294,000
21,849
106,665
58,647
9,950
66,443
1,000
68,753
20,870
3,600
5,000
57,760
67,603
67,603
51,393
19,200
51,393
19.200
1,800
1,800
333.322
195,956
529,278
656,777
The other income figure for 2023 relates to funding from Penslon Wise
(£1800)
Donations and legacies
2023
2022
Donations
385
60
Income from investments
2023
2022
Bank interest
580
152
Page 16

COMMUNITY ADVICE ARDS AND NORTH DOWN LTD
Notes to the financial statements
for the year ended 31 March 2023
continued
Unrestricted Restricted Total
2023
2023
2023
Total
2022
5. Expenditure on charitable activities
Wages and salaries
Subscription & care code
Trakning
Travelling
Office costs
Telephone
Establishment costs
Insurance
Depreciation
Grant released
Accountancy costs
Audit fee
Other costs
325,332
6,115
3,839
496
21,516
3,307
37,082
2,182
7,252
215,714
3,371
2,941.
565
10,798
885
541,046
9,486
6,780
1,061
32,314
4,192
37,082
3,828
7,252
488,100
5,432
5,941
650
31,672
16,249
33.116
3,782
10,656
(3,750)
10,510
3,576
4.967
1,646
9,865
2,503
3.195
1,200
1.073
11,065
3,576
3,195
422,684
238,193
660.877
610,901
Employees
Year
ended
2023
Year
ended
2022
Number of employees
The av¢rage monthly numbers of employees
(including the Directors) during th¢ year were:
Support staff
32
28
Employment costs
2023
2022
Wages, salaries and pensÉon costs
Social security costs
Other pension costs
494,796
31,168
15,082
447,499
29,439
Ik,162
541,046
488,100
There were no employees earning over £60,000 in the two years ended 31 March 2023.
Page 17

COMMUNITY ADVICE ARDS AND NORTH DOWN LTD
Notes to the financial statements
for the year ended 31 March 2023
continued
Taxation
No liability to UK corporation tax arises on ordinary activities for the year. The company is a registered
charity .
Land
Fixtures,
and
rittings and
buildings equipment
Tangible fixed assets
Total
Cost
At l April 2022
18,189
72,753
90.942
At 31 March 2023
18,189
72,753
90,942
Depreciation
At l April 2022
Charge for the year
5,457
1,819
62,529
5,433
67,986
7,252
At 31 March 2023
7.276
67,962
75,238
Net book values
At 31 March 2023
10,913
4,791
15,704
At 31 March 2022
12,732
10,224
22,956
Debtors
2023
2022
Dcbtors
Prepayments and accrued income
119,876
2,575
129,371
29,069
122,451
158,440
10.
Creditors: amounts f211ing due
within one year
2023
2022
Creditors
Accruals and deferred income
6,692
3,576
1,024
3,576
10,268
4,600
Page 18

COMMUNITY ADVICE ARDS AND NORTH DOWN LTD
Notes to the financial statements
for the year ended 31 March 2023
continued
General Restricted
11.
Statement of funds
reserve
reserve
account
account
Total
Total reserves at l April 2022
Total income for the year
Total expenditure for the year
368,586
57,262
425,848
334,287
195,956
530,243
(422,684) (238,193) (660,877)
Total reserves at 31 March 2023
280,189
15,025
295,214
The general reserve represents the free funds of the charity which are not designated for particular
purposes.
The restricted res¢rve funds represent the funds held by the charity that have restrictions on use.
General Restricted
12.
Analysis of net assets behveen funds
reserve
reserve
fund
fund
Total
Fund Balances at 31 March 2023
represented by:
Tangible fixed assets
Current assets
Cuffent liabllities
15,704
274.753
(10,268)
15,704
289.778
(10,268)
15,025
Total net 2S5ets
280,189
15,025
295,214
Th¢ g¢netal reserve represents the fr¢¢ funds of the charity which are not designated for particular
purposes.
The restricted reserve funds represent the funds held by the charity that have restrictions on use.
13.
Related party transactions
There was no related party transactions during the year under review.
Page 19