Company Registration Number: N1026500 Charity Registration Number: 101482 The Verbal Arts Centre (Northern Xreland) Limited (Charitable Company Limited by Guarantee) Annual Report and Audited Financial Statements For the year ended 31 March 2024 CavanaghKelly Chartered Accountants and Statutory Auditors 36-38 Northland Row Dungannon Co Tyrone BT71 6AP
The Verbal Arts Centre Northern Ire and Limited Charitab ecom an Limited b Guarantee CONTENT For the ended 31 rch 2024 Page General Information Directors, Report Independent Auditor's Report 9-12 Statement of Flnancial Activities 13 Statement of Financial Position 14 statement of Cash Flows 15 Notes to the Financial Staternents 16-30
The Verbal Arts Centre Northern Ireland Limited Charitable Com an Limited b Guarantee GENERAL INFORMATION Board of Directors Joseph Mark Moroney (reslgned 31 January 2024) Padraig Canavan (resigned 31 January 2024) Patrick Gerald Cleary (resigned 12 May 2024) steven Lindsay June Elizabeth Coates Jason Alexander McIntosh Valerie Jane Dinsmore Clara Hanley Paul Anthony Healy Dr Catherine McDonnell (appointed 29 July 2023) Company Secretary James Kerr Chief Executive James Kerr Registered Office stable Lane and Mall Wall Bishop Street Within Derry/Londonderry BT48 6PU Company Registration Number N1026500 Charity Registration Number 101482 Independent Auditors CavanaghKelly Chartered Accountants and Statutory Auditors 36 - 38 Northland Row Dungannon Co Tyrone BT71 6AP Solicitors Mark Reid Solicitor 2A Woodburn Park Lisnagelvin Waterside Derry/Londonderry BT47 5PS Bankers Allied Irish Banks Meadowbank 143-145 Strand Road Derry/Londonderry BT48 7TN
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The Verbal Arts Centre Northern Ireland Limited Charitable Com Limited b Guarantee STATE NT OF FIN CIAL POSITION arch 2024 Note 2024 2023 Fixed Assets Intangible Fixed Assets Property, Plant and Equipment 74.294 846,497 920.791 884 595 884,595 Current Assets Receivables Cash and Cash Equivalents io 263.746 271 325 535,071 327,092 601 234 928,326 Payables: amounts falllng due within one year li (39,189) (169,745) Net Current Assets Net Assets 495 882 1416 673 758 581 1643 176 12 REPRESENTED BY: Unrestricted Funds Restricted Funds Designated Funds Total Funds 13 13 13 13 1,037,143 79,530 300 000 1 416 673 1,259,226 83,950 300 000 1643 176 These financial statements have been prepared in accordance with the provisions applicable to the small companies, regime within Part 15 of the Companies Act 2006. The notes on pages 16 to 30 form an integral part of the financial statements. These financial statements were approved and authorised for issue by the Board of Direttors on 6 December 2024 and signed on their behalf by: Dirertor Dr Catherine McDonnell Director Jason McIntosh Com an istration Number: N1026500 stration N AA 101482 14
The Verbal Arts Centre Northern Ireland Limited Charitable Com an Limited b Guarantee STATEMENT OF CASH FLOWS or the eare ed 31 March 2024 2023 Cash flows from operatlng activities (Deficit) for the year (226,503) (119,515) Adjustments for: Depreciation Profit on Disposal 39,908 42,015 (207.795) (77,500) Movements in working capital: Movement in receivables Movement in payables 63,346 130 556 (67,210) 284,077 375,132 Net cash (used in)/generated from operating artivities {275,005) 297,632 Cash flows from Investing activitles Intangible asset additions Payments to acquire property, plant and equipment Disposal proceed5 Net cash used in investing artivities (74.294) (1,810) (11,535) Net increase/{decrease) In cash and cash equivalents Cash and cash equivalents at beginning of financial year Cash and cash equivalents at end of flnancial year (329.909) 286,097 601,234 315,137 271,325 601,234 Cash and cash equivalents consists of.. 2024 2023 Cash at bank and in hand 271 325 601 234 15
The Verbal Arts Centre Northern Ireland Limited Charitab ecom an Limited b Guarantee NOTES T For the THE FINAN ended 31 IAL STATEMENTS ch 2024 I. GENERAL INFORMATION The Verbal Arts Centre (Northern Ireland) Limited is a charitable company limited by guarantee incorporated in Northern Ireland. In the event of the charitsble company being wound up, the liability in respect of the guarantee is limited to £1 per member of the charitable company. The address of the registered offfice is as shown on page 3. The charitable company constitutes a public benefit entity as defined by FRS 102. The financial statements are stated in £ sterllng which is the functional currency of the charitable company. 2. ACCOUNTING POLICIES The following accounting policies have been applied consistently in dealing with items whlch are considered material in relation to the charitable company's financial statements. 2.1 statement of Compliance The financial statements have been prepared in accordance with Accounting and Reporting by Charites: Statement of Recommended Prartice (SORP) applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) effective l January 2019 (Second Edition), the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act (Northern Ireland) 2008 and the Companies Act 2006. 2.2 Basis of Preparation The financial statements have been prepared under the historical cost convention unless otherwise stated in the relevant accounting policy. Historical cost is generally based on the fair value of the consideration given in exchange for assets. The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the charitable company's financial statements. 2.3 Going concern The charitable company made a loss of £226,503 in the year (2023: £119,518) and saw cash reserves fall by £329,909. The charitable company has operated in a challenging economlc environment, which has affected its ability to obtain grant funding in line wlth prior periods as larger funded projects came to an end. However, since the year end the charitable company has boosted its cashflow with receipt of long-standing debtors and has secured funding from a large grant post year end. Advance payment is to be requested, In line with the temis of the grant, whlch should further aid the cashflow for this project. On the basis of the above, the trustees are confident of the charitable companies, ability to continue operating for a period of more than 12 months. As a result, the financial statements are prepared on a going concern basis. 16
The Verbal Arts Centre Northern Ire and Limited Charitable Com an Limited b Guarantee NOTE For the THE FINANCIAL STATEMENT ended 31 M 2024 contlnued 2. ACCOUNTING POLICXES (Continued) 2.4 Income and Endowments (Continued) (i)Other Trading Activities Voluntary income includes incoming resources from gifts, donations and grants and is recognised in full in the Statement of Financial Attivities when receivable. Activities for generating funds are commercial activities which are recognised as earned when the related goods and services are provided. (ii)Charitable Activitles Incoming resources from charitable activities includes Income received under contract or where entitlement to grant funding is subject to specific performance conditions. Income will only be recognised as the specified goods and services have been provided by the charity. Grant income included in this category provides funding to support projects and is recognised where there is entitlement, certainty of receipt and the amount can be measured with sufficient reliability. 2.5 Resources Expended Expenditure is recognised when a liability is incurred. Contractual arrangements and performance related grants are recognised as goods and services are supplied. Where costs cannot be directly attributed to a particular heading they have been allocated to activities on a basis consistent with use of resources. Staff costs and overhead expenses are allocated to activities on the basis of staff time spent on those attivities. (i)Charitable Activities This compromises all the resources applied by the charity in undertaking its work to meet its charitable objectives. Charitable artivities will include the costs of governance arrangements which relate to the general running of the charity. (il)Support Costs Support costs include the central office functlons such as general management, payroll administration, budgeting and accounting, information technology, human resources and financing. These have been allocated to charitable activities, costs of generating funds and governance costs on a basis consistent with the use of these resources. 2.6 Fund Accounting The charity has three types of funds for which it is responsible at the year end: Unrestrirted Funds - Funds whlch are expendable at the discretion of the directors in furtherance of the objertives of the charlty. In addition, funds may be held in order to finance capital investment and working capital. Restrlcted Funds Income received for specific purposes. Such purposes are within the overall aims of the charity. Designated Funds Funds that have been specifically earmarked by the charity towards its reserves policy. The charlty aims to maintain reserves of up to six months expenditure. 17
The Verbal Arts Centre Northern Ireland Limited Charitable Com an Limited b Guarantee NOTES Fort O THE FINANCIAL STATEMENTS r ended 3 arch 2024 continued 2. ACCOUNTING POLICIES (Continued) 2.7 PropertyA Plant and Equipment and Depreclation All fixed assets are initially recorded at cost. The cost of flxed assets is thelr purchase cost, together with any incidental costs of acquisition. Depreciation is provlded at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows: Fixtures, fittlngs and equipment Buildings Motor vehicles straight line Straight line Straight line 2% 2.8 Trade and Other Receivables Trade and other receivables are initially recorded at fair value and thereafter stated at cost less impairment losses for bad and doubtful debts. 2.9 Trade and Other Payables Trade and other payables are initially recognised at fair value and thereafter stated at cost. 2.10 Taxation As a charity, the charitable company is not liable to Corporation Tax. 2.11 Pension Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due. 2.12 Financial instruments The charitable company have chosen to adopt Sections 11 and 12 of FRS102 in respect of financial instruments. (i) Financial assets Basic financial assets, including trade and other receivables, cash and bank balances and amounts owed by group companies are Initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method. At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the dlfference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in profit or loss. 18
The Verba Charitab Arts Centre Northern Ire and Limited ecom Limite b Guarantee NOTES TO THE FINANCIAL ST For the ear ded 31 March 2 TEMENTS ntin ed 2. ACCOUNTING POLICIES (Continued) 2.12 Flnancial instruments (continued) If there Is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been had the impairment not previously been recognised. The impairment reversal is recognised in the Statement of Financial Activities. Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or (c) despite having retained some significant risks and rewards of ownership, control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated thlrd party without imposing additional restrictions. (li) Financial liabilities Basic financial liabilities, including trade and other payables, bank loans and overdrafts and hire purchase contracts are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Fees paid on the establishment of loan facilities are recognised as transaction costs of the loan to the extent that it is probable that some or all of the facility will be drawn down. In this case, the fee is deferred until the draw-down occurs. To the extent there is no evidence that it Is probable that some or all of the facility will be drawn down. the fee is capitalised as a pre- payment for liquidity services and amortised over the period of the facility to which it relates. Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts 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 payables are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method. Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires. 2.13 Critical a¢¢ountlng estimates and judgements In the application of the charitable company's accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience 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 ongolng basis. Revisions to accounting estimates are recognised in the period in which the estimate is revlsed where the revision affects only that period, or in the perlod of the revision and future periods where the revisions affects both current and future periods. 19
The Verba Arts Centre Northern Ireland Limited Charitable C an Limite b Guarantee NOTES TO THE FINANCIAL TATEMENTS For the Year E d d 31 March Contin ed 3. INCOME AND ENDOWMENTS Unrestricted Funds 2024 Restricted Funds 2024 Total Funds 2024 Income from Charitable Activities Arts Council Northern Ireland: Core Funding Arts & Older People REAP Community Project Digital Evolution ProJect Derry City Council: Core Funding TBUC- End of project payment DOH Carers Fund Ulster Garden Villages Creative Connections DCSDC- European Open Heritage Day DCSDC- Culture night Supporting POCA DCSDC- Sbookybones Macmillian Centre DCSDC- Halloween Rayne Found St Stephen's Green Trust Clear STF Radius Houslng Cultural Canvas Department of Economy The Community Foundation Dormant Accounts Fund NI Other Total Income from Charitable Activities 210,820 3,759 978 4,000 4,504 210,820 3,759 4,000 4,504 17,000 126 27,020 13,300 6,934 498 400 10,060 972 4,893 2,000 20,000 5,891 3,893 5,036 1,043 1,629 5,000 39,834 17,000 126 27,020 13,300 6,934 498 400 10,060 972 4,893 2,000 20,000 5,891 3,893 5,036 1,043 1,629 5,000 39,834 12,044 401,634 Prevention Services 12,044 12,044 389,590 20
The Verbal Arts Centre Northern Ire and Limited Charitable Com an Limited b Guarantee OTES TO THE FINANC the Year Ended STATEMENT arch 2024 ntinued 3. INCOME AND ENDOWMENTS (Continued) Unrestricted Funds 2024 Restricted Funds 2024 Total Funds 2024 Other Trading Artivities Education Fees Room Hire Catering and Refreshments Media Digital Storytelling Online Courses Research services 8,905 15,732 345 1,643 5,425 2,671 4,019 8,905 15,732 345 1,643 5,425 2,671 4,019 Total Income from Other Trading Activities 38,740 38,740 Total Income 50,784 389 590 440 374 21
The Verbal Arts Centre Northern Ireland Limited Charitable C an Limited b Guarantee NOTES TO THE FINANCIAL STATEMENTS For the Year E ed 31 March 20 ued 3. INCOME AND ENDOWMENTS (Continued) COMPARATIVE INCOME AND ENDOWMENTS Unrestricted Restricted Funds Funds 2023 2023 Total Funds 2023 Income from Charltable Activities Arts Council Northern Ireland: Core Funding Equipment funding Arts & Older People REAP Derry City Council: Core Funding Children in Need The Community Foundation Services Trinity College Garffield Weston Culture Night Foyle Foundation Verbal Wellbeing: Western Area Belfast Area Intervention Services Recovery Services Other Total Income from Charitable Activities 208,320 11,450 4,493 8,797 208,320 11,450 4,493 8,797 17,000 9,830 49,717 17,000 9,830 49,717 Prevention 3,202 40,000 300 20,000 3,202 40,000 300 20,000 4,293 4,293 4,293 4,293 498,697 68,850 54,547 381,695 1,003,789 498,697 68,850 54,547 622,094 22
The Verbal Arts Centre Northern Ireland Limited Charitab ecom an Limited b Guarantee NOTES T For the Y THE FINANCIAL STATEMENTS Ended 31 M 2024 C ntinued 3. INCOME AND ENDOWMENTS (Continued) COMPARATIVE INCOME AND ENDOWMENTS Unrestricted Funds 2023 Restricted Funds 2023 Total Funds 2023 Other Tradlng Activities Education Fees Room Hire Equipment Hire Catering and Refreshments Media Other Income Donations 1,600 5,186 255 55 4,177 1,600 5,186 255 55 4,177 900 900 Total Income from Other Trading Activities 12,175 12,175 Total Income 634 269 381 695 1 015 964 4. RESOURCES EXPENDED Unrestricted Restricted Funds Funds 2024 2024 Total Funds 2024 Charitable Activities Wages and Salaries Project Facilitator Fees Travel and Subsistence Arts and Education Program Costs Membership and Subscriptions Printing and Stationery Print and design costs Telephone and Postage Sundry expenses Fundraising and Advertising Provisions and catering costs Depreciation (Profit)/Loss on disposal (Profit)/Loss on exchange 199,649 313,682 513,331 4,125 1,123 6,446 3,450 1,785 10,861 5,910 11,984 6,446 5,055 107 6,003 1,562 154 344 39,908 (21,200) 1,605 loo 6,175 126 154 (172) 1,436 344 30,926 (21,200) 8,982 221 960 343 470 565 430 23
The Verbal Arts Centre Northern Ireland Limited Charitable Com an Limited b Guarantee NOTES TO THE FINANCIAL STATEMENTS Fort ar Ended 3 arch 2024 Continued 4. RESOURCES EXPENDED (CONTINUED) Unrestrlcted Funds 2024 Restricted Funds 2024 Total Funds 2024 Support Costs Recruitment Costs Staff Training and Development Costs Rent and Rates Insurance Computer Costs Heat and Light Cleaning Repairs and Maintenance Bank fees and Interest Consultancy Legal and Professional fees Audit and Accountancy 4,296 4,783 1,644 4,070 18,759 417 730 3,654 1,079 11,150 314 li 4,296 6,216 1,644 12,070 25,723 19.350 730 11,372 1.079 11,142 314 1,433 8,000 6,964 18,933 7,718. (8) 101 447 Total Expenses 272 867 394 010 666 877 Comparatlve Resources Expended Unrestricted Funds 2023 Restricted Funds 2023 Total Funds 2023 Charitable Activitles Wages and Salaries Project Facilitator Fees Travel and Subsistence Arts and Education Program Costs Membership and Subscriptions Printing and Stationery Print and design costs Telephone and Postage Sundry expenses Fundraising and Advertising Provisions and catering costs Depreciation 278,558 252,303 13,604 29,269 8,315 6,447 434 296,675 575,233 252,303 15,905 49,611 8.315 6,469 1,031 9.003 35,583 75 447 2,301 20,342 22 597 8,997 35,583 75 447 666 981 329 009 995 990
The Verba Charitab Arts Centre Northern Ireland Limited ecom an Limited b Guarantee NOTES TO THE FINANCIAL For the Year ded 31 Marc TATEMENTS 024 Contlnued 4. RESOURCES EXPENDED (CONTINUED) Comparative Resources Expended Unrestricted Restricted Funds Funds 2023 2023 Total Funds 2023 Support Costs Recruitment Costs Staff Training and Development Costs Rent and Rates Insurance Computer Costs Heat and Light Cleaning Repairs and Maintenance Bank fees and Interest Consultancy Legal and Professional fees Audit and Accountancy Bad Debt Expense 2,492 7,312 2,314 5,230 27,757 8,304 3,492 43 495 2,535 7,807 2,314 12,561 33,302 19,917 3,492 17,702 1,078 31,885 3,020 6,879 7,331 5,545 11,613 17,702 1,078 31,085 3,020 1,879 800 5,000 139 492 Total Expenses 757 944 377 538 1 135 482 5. NET INCOME FOR THE YEAR Net income is stated after charging: 2024 2023 Depreciation Auditors, remuneration 39,908 42,015 6. AUDITORS, REMUNERATION 2024 2023 Auditor's remuneration audit services 7,511 6,879 25
The Verbal Arts Centre Northern Ireland Limited Charitable Com Limited b Guarantee NOTES TO THE FINANCIAL STATEMENT or the Year Ended arch 2024 Continu 7. STAFF COSTS AND EMPLOYEE BENEFITS The average number of persons employed by the charltable company during the year was 18 (2023: 28). The total staff costs and employee benefits were as follows.. 2024 2023 Gross wages and salaries Employers, national insurance contributions Pension 456,251 502,954 37,794 43,867 513 331 568 222 One employee of the charlty earned between £60,000-£70,000 in the period in question. 7.1. DIRECTORS. REMUNERATION The Directors received nor waived any remuneration or any other benefits during the year. Travel expenses of £nil (2023: £Nil) were reimbursed to Directors for out of pocket costs. 8. INTANGIBLE FIXED ASSETS Cost At 31 March 2023 Additions 74,294 At 31 March 2024 74,294 Carrying Amount At 31 March 2024 74,294 At 31 March 2023 26
The Verbal Arts Centre Northern Ireland Limited Charitable Com an Limite b Guarantee NOTES TO THE FINANCIAL STATEMENTS ar Ended 31 Marc ntinued 9. PROPERTY, PLANT AND EQUIPMENT Buildings Fixtures, fittings and equipment Motor vehicles Total Cost At 31 March 2023 Additions 1,680,074 238,891 1,810 85,290 2,004,255 1,810 {85,290) 1,920,775 Disposals At 31 March 2024 (85,290) 1,680,074 240,701 Depreciation At 31 March 2023 On disposals Charge for the year At 31 March 2024 814,323 220,047 85,290 (85,290) 1,119,660 (85,290) 39,908 1,074,278 33,601 847,924 6,307 226,354 Carrying amount At 31 March 2024 832,150 14,347 846,497 At 31 March 2023 865,751 18,844 884,595 10. RECEIVABLES 2024 2023 Trade receivables Other receivables Prepayments 12,954 244,481 27,090 294,465 263 746 327 092 27
The Verbal Arts Centre Northern Ireland Limited Charitable Com an Limited b arantee OTES TO THE FINANCIAL STATEMENTS r the Year End l March 202 continued 11. PAYABLES: amounts falling due within one year 2024 2023 Trade payables Other payables Accruals Other taxes and soclal securities 8,707 772 10,898 138,071 772 19,431 169 745 12. ANALYSIS OF NET ASSETS Restricted Unrestricted Designated Funds Funds Funds Total Fixed Assets Current Assets Current Liabilities 18,828 63,520 (2,818) 901,963 171,551 (36,371) 920,791 535,071 (39,189) 300,000 Net Assets 1 037 143 300 000 1 416 673 28
The Verbal Arts Centre Northern Ireland Limited Charitable Com an Limited b arantee NOTE For the THE FINAN IAL STATEMENTS r Ended 31 M ch 2024 continue 13. ANALYSIS OF FUNDS Opening Balance Income Expenditure Transfer Between funds Closing Balance rts Council North Core Funding Arts & Older People Equipment Funding H & S Funding REAP Digital Evolution Project Community Project Cit Counci CO Funding TBUC DOH Carers fund Ulster Garden villages Creative Connections TCF Prevention Services European Open Heritage Culture Night Supporting POCA SbookyBones Macmillan Centre DCSDC-Halloween 2023 Garfield Weston Rayne Found St Stephen's Green Trust Beyond Pages Foyle Foundation Radius Housing Cultural Canvas Department of Economy Dormant Accounts Fund rn I eland 210,820 3,759 (210,820) (3,470) (4,920) (4,058) (9,775) (3,635) 289 6,050 1,700 10,970 5,758 8,797 978 4,504 869 4,000 4,000 Der 17,000 126 27,020 13,300 6,934 5,000 498 400 10,060 972 4,893 2,000 (17,000) (126) (19,927) (13,300) (6,934) (29,688) (498) (400) (3,296) (972) (4,893) (2,000) (21,316) (6,453) (2,321) (3,894) (11,890) (3,201) (683) (1,154) (7,122) 7,093 24,688 6,764 21,583 267 13.547 3,570 20,000 5,891 3,894 11,890 5,036 1,043 1,629 39,833 1,835 360 475 32,711 Verbal Wellbein Western Area Belfast Area 132 132 (132) 132 Total Restricted Funds 83,950 389,590 {394,010) 79,530 Unrestricted Funds 1,259,226 50,784 (272,867) 1,037,143 Designated Funds 300,000 300,000 Total 1 643 176 440 374 666 877 1416 673 29
The Verbal Arts Centre Northern Ireland Limited Charitab ecom an Limited b Guarantee NOTES T For the Y HE FINANCIAL STATEMENTS Ended 31 ch 2024 continu 14. RESTRICTED FUND DESCRIPTIONS The Verbal Arts Centre (Northern Ireland) Limited has a wide portfolio of funded projects. In terms of funding value, the main funding sources/projects have been: rts Council Northern Ireland: Principal funding received from the Arts Council of Northern Ireland Annual Funding Programme. This fund relates mainly to the general running and administrative core costs. Council: This is a fixed level of core funding awarded by Derry City Council on an annual basis which provides contribution towards specifically defined operational costs. 15. CONTINGENT LIABILITIES A contingent liability exists to repay grants received should certain conditions not be fulfilled by the charitable company. 30