Company Number:NI039355 Charity Number:NIC101682
Cunamh
(A company limited by guarantee)
Accounts
for the year ended 31 March 2025
Cunamh (A company limited by guarantee)
Contents
| Page | |
|---|---|
| Information | 1 |
| Directors Report | 2 - 3 |
| Independent Examiner's Report | 4 |
| Statement of Financial Activities | 5 |
| Balance sheet | 6 |
| Notes to the accounts | 7 - 12 |
Cunamh (A company limited by guarantee)
Information Directors Charles Colm McMenamin Niall O Somachain Patricia Anne Murphy Harry Anthony Crossan Seamus Soal Anthony Brown Michael Dennis Doyle Secretary Charles Colm McMenamin Company Number: NI039355 Charity Number: NIC101682 Accountants McGroarty McCafferty & Company Ltd Accountants & Tax Consultants 2 Carlisle Terrace Derry BT48 6JX Registered office 171 Sunbeam Terrace Bishop Street Derry N Ireland BT48 6UJ Bankers Bank of Ireland 27 Culmore Road Derry BT48 8JB
Page 1
Cunamh (A company limited by guarantee)
Cunamh Report of The Management Committee
The management Committee present their report and the financial statements for the year ended 31 March 2025.
Principal activity
Cunamh was established in 1997 as a community led mental health project. The organisation emerged from the opportunity created in 1994 as a result of the IRA ceasefire and subsequent political and social developments. This created a new environment and space in which for the first time individuals could commence a process of reflection,exploration and community growth.
The rationale underpinning the development of the project was that the peace building process needed to cater for the emotional and psychological impact, which the conflict had upon people's health and well being.
Cunamh provides a number of services and projects including:Supportive Listening,Counselling, Advocacy, Relaxation and Stress Elimination, Creative Remembering, Drama Therapy and Essential Living Skills Training.
Company Number NI039355 Charity Number XR25406 NIC101682
Objectives and activities
The charity aims to undertake and develop research in past traumatic stress and provide information and training to local communities, families and individuals on the effects of such stress.
The charity also provides individuals with space to explore and understand their feelings in relation to past traumatic experiences.
The charity also provides individuals with a supportive and safe environment in which they can maximise and actively negotiate various routes for change in the development of their lives and community.
Management Committee
The directors of the charity for the purposes of charity law and throughout this report are collectively referred to as the directors.
The directors serving during the year and since the year end were as follows: Niall O'Somachain Patricia Anne Murphy Charles Colm Mc Menamin (Secretary) Harry Anthony Crossan Seamus Soal Anthony Brown Michael Dennis Doyle
Page 2
Cunamh
(A company limited by guarantee)
Risk Management
The directors have assessed the major risks to which the company is exposed, in particular those related to the operations and finances of the company, and are satisfied that systems are in place to mitigate the exposure to the major risks.
Financial Review
The financial performance is summarised in the enclosed accounts.
Plans for Future Periods
The Company plans to continue the activities as outlined above in the forthcoming years subject to satisfactory funding arrangements.
Directors Responsibilities
The directors are required to prepare financial statements that give a true and fair view of the state of the affairs of the charity at the end of the financial year and of its surplus or deficit for the financial year. In doing so the directors are required to:
- select suitable accounting policies and apply them consistently;
-observe the methods and principles in the Charities SORP (FRS102)
- make judgements and estimates that are reasonable and prudent;
-state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The directors are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enables them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
This report is prepared in accordance with special provisions of part 15 of the Companies Act 2006 relating to small companies.
Accountants
A resolution proposing McGroarty McCafferty & Company Ltd be re-appointed as accountants of the company will be put to the annual general meeting.
The Financial Statements were approved and authorised for issue by the Board on 2 July 2025 and signed on its behalf by:
____ _______ Director Director
Page 3
Cunamh (A company limited by guarantee)
Independent examiner's report on the unaudited financial statements to the directors of Cunamh
We report on the accounts of the company for the year ended 31 March 2025, which are set out on pages 5 to 12.
Respective responsibilities of charity directors and examiner;
As the charity directors you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006. Having satisfied ourselves that the charity is not subject to audit under company law, and is eligible for independent examination, it is our responsibility to;
-
examine the accounts under section 65 of the Charities Act 2008;
-
follow the procedures laid down in the general directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act 2008.
-
state whether particular matters have come to our attention.
Basis of independent examiner's report
We have examined your charity accounts as required under section 65 of the Charities Act and our examination was carried out in accordance with the general directions given by the Charity Commission for Northern Ireland under Section 65(9)(b) of the Charities Act. The examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included a consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity directors concerning any such matters.
Our role is to state whether any material matters have come to our attention giving us cause to believe:
-
that accounting records were not kept in accordance with section 386 of the Companies Act 2006;
-
that the accounts do not accord with those accounting records;
-
that the accounts do not comply with the accounting requirements of the Section 396 of the Companies Act 2006 and the methods and principles of the Charities Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland;
-
that there is further information needed for proper understanding.
Independent examiner's statement
We have completed our examination and have no concerns in respect of the matters listed above and, in connection with following the directions of the Charity Commission for Northern Ireland, we have found no matters that require drawing to your attention.
McGroarty McCafferty & Company Ltd Accountants & Tax Consultants
2 Carlisle Terrace Derry BT48 6JX Date: 2 July 2025
Page 4
Cunamh (A company limited by guarantee)
Statement of Financial Activities for the year ended 31 March 2025
| Unrestricted Restricted Designated Funds Funds Funds Income and Expenditure £ £ £ Incoming Resources Grants Received 76,650 280,296 - Sundry Income & Donations 5,177 - - Total Incoming Resources 4. 81,827 280,296 - Resources Expended Direct Charitable Expenditure 43,450 251,518 - Management & Administration 610 24,767 - Total Resources Expended 5. 44,060 276,285 - Net Incoming / (Outgoing) Resources 37,767 4,011 - Transfer ) (30,000 30,000 Balances brought forward 1 April 2024 33,350 4,599 - Balances carried forward 31 March 2025 12. 41,117 8,610 30,000 |
2025 £ 356,946 5,177 362,123 294,968 25,377 320,345 41,778 - 37,949 79,727 |
2024 £ 296,653 2,965 |
|---|---|---|
| 299,618 | ||
| 263,149 25,560 |
||
| 288,709 | ||
| 10,909 - 27,040 |
||
| 37,949 |
The above amounts relate to continuing operations of the company.
The company has no recognised gains and losses other than those included in the results above and therefore no separate statement of total recognised gains and losses has been presented. There is no difference between the net incoming resources for the year stated above and their historical cost equivalents.
Page 5
Cunamh
(A company limited by guarantee)
| Balance sheet as at 31 March 2025 2025 Notes £ £ Fixed assets Tangible assets 8. 8,669 Current assets Debtors 9. 14,779 Cash at bank and in hand 81,045 95,824 Current liabilities Creditors 3,850 Other creditors 6,271 Accruals and deferrals 14,645 10. 24,766 Net current assets 71,058 Total assets less current liabilities 79,727 Income Funds Unrestricted 41,117 Restricted 8,610 Designated Funds 11. 30,000 12. 79,727 |
2024 £ 15,256 31,053 46,309 881 5,859 9,778 16,518 |
£ 8,158 29,791 |
|---|---|---|
| 37,949 | ||
| 33,350 4,599 - |
||
| 37,949 |
In approving these financial statements as directors of the company we hereby confirm:
These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 and the Charities SORP 2019 (FRS 102).
The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and preparation of accounts.
The Financial Statements were approved and authorised for issue by the Board on 2 July 2025 and signed on its behalf by
Director______
Director______
Date: 2nd July 2025
Date: 2nd July 2025
Page 6
Cunamh
(A company limited by guarantee) Notes to the accounts
for the year ended 31 March 2025
1. General information
The company is a private company limited by guarantee, registered in Northern Ireland. The address of the registered office is 171 Sunbeam Terrace, Bishop Street, Derry, BT48 6UJ.
1.1. Statement of compliance
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland Charities SORP 2019 (FRS 102), and the Companies Act 2006.
1.2. Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost less depreciation.
Depreciation is provided at rates calculated to write off the cost or valuation less residual value of each asset over its expected useful life, as follows:
Equipment
- 15% Straight Line
2. Income
(i) Grants
Grants represents all amounts received and receivable during the year.
Capital grants are released to the profit and loss account in the year in which they are received in line with the SORP 2019 (FRS 102).
Revenue grants are credited to the Statement of Financial Activities in the year they are received.
(ii) Donations & administration income.
This comprises amounts received during the year.
3. Expenditure
- (i) Direct Charitable Expenditure
This represents all expenditure directly attributable to charitable causes.
(ii) Management & Administration
This includes all other expenditure not directly allocated above and a portion of the overhead costs attributable to management and administration.
Page 7
Cunamh
(A company limited by guarantee) Notes to the accounts for the year ended 31 March 2025
4. Income
| Restricted Income VSS Gap Funding VSS Social Isolation VSS -TPDPS Peace Plus 2024 Victims & Survivors Service NI Children In Need Unrestricted Income Donations Other income HSE WHSCT Total Income |
2025 £ 7,347 - 9,512 31,534 229,274 2,629 280,296 3,040 2,137 41,462 35,188 81,827 362,123 |
2024 £ 34,657 2,635 2,540 - 195,344 9,678 |
|---|---|---|
| 244,854 | ||
| 480 2,485 30,802 20,997 |
||
| 54,764 | ||
| 299,618 |
(i) Restricted Funds
Funds received which are earmarked by the Funder for specific purposes. Such purposes are within the overall aims of the organisation.
(ii) Unrestricted Funds
Funds which are expendable at the discretion of the company in furtherance of the aims of the charity. In addition funds may be held in order to finance capital investment and working capital.
Page 8
Cunamh
(A company limited by guarantee) Notes to the accounts for the year ended 31 March 2025
| 5. Resources Expended Unrestricted Restricted Funds Funds £ £ Direct Charitable Expenditure Salaries & Pension Costs 30,116 232,249 Complementary Therapists - 13,575 Counselling Fees 5,720 - Clinical Supervisor 197 2,773 Travel & Subsistence 1,697 2,296 Programme Costs - 625 37,730 251,518 Management & Administration Rent & Service Charges - 6,085 Post,Print & Stationery 474 1,615 Telephone & Internet 230 1,939 Heat & Light - 1,629 Rates & Water - 565 Accountancy Fees - 1,642 Repairs,Maintenance & Cleaning 43 1,445 Insurance - 1,202 Bank Fees & Interest 162 129 Subscriptions 55 1,101 Computer costs 118 4,648 Sundries 5,248 - Depreciation - 2,767 6,330 24,767 Total Expenditure 44,060 276,285 Net Incoming Resources Net incoming resources has been arrived at after charging. Depreciation |
Total 2025 £ 262,365 13,575 5,720 2,970 3,993 625 289,248 6,085 2,089 2,169 1,629 565 1,642 1,488 1,202 291 1,156 4,766 5,248 2,767 31,097 320,345 2025 £ 2,767 |
Total 2024 £ 232,510 13,590 6,835 2,110 2,770 5,334 |
|---|---|---|
| 263,149 | ||
| 4,800 2,770 3,050 1,656 561 1,645 453 1,710 253 1,964 3,491 700 2,507 |
||
| 25,560 | ||
| 288,709 | ||
| 2024 £ 2,507 |
Page 9
Cunamh
(A company limited by guarantee) Notes to the accounts
for the year ended 31 March 2025
6. Employees
| Employees | ||
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Salaries and pensions | 262,365 | 232,510 |
The average monthly numbers of employees during the year, calculated on the basis of full time equivalents, was as follows:
| 2025 | 2024 |
|---|---|
| Number | Number |
| 9 | 10 |
No employee received emoulments of more than £60,000 (2024:Nil)
7. Taxation
Cunamh is exempt from tax as it has charitable status.
8. Tangible assets
| Equipment £ Cost At 1 April 2024 20,801 Additions 3,277 At 31 March 2025 24,078 Depreciation At 1 April 2024 12,642 Charge for the year 2,767 At 31 March 2025 15,409 Net book values At 31 March 2025 8,669 At 31 March 2024 8,158 |
Total £ 20,801 3,277 |
|---|---|
| 24,078 | |
| 12,642 2,767 |
|
| 15,409 | |
| 8,669 | |
| 8,158 |
Page 10
Cunamh
(A company limited by guarantee) Notes to the accounts
for the year ended 31 March 2025
| 9. Debtors Other debtors 10. Creditors: amounts falling due within one year Other creditors Taxes and social security creditor Accruals and deferred income |
2025 £ 14,779 2025 £ 3,850 6,271 14,645 24,766 |
2024 £ 15,256 2024 £ 881 5,859 9,778 16,518 |
|---|---|---|
11. Designated Funds
The designated fund of £30,000 has been agreed by the directors to ensure that there are adequate funds to cover operating costs.
Page 11
Cunamh
(A company limited by guarantee) Notes to the accounts
for the year ended 31 March 2025
12. Movements in Funds
| Restricted funds: Restricted funds Total restricted funds Unrestricted funds: General funds Total unrestricted funds Designated Funds |
At At 1 April Incoming Outgoing 31 March 2024 resources resources Transfers 2025 £ £ £ £ £ 4,599 280,296 ) (276,285 8,610 4,599 280,296 ) (276,285 - 8,610 33,350 81,827 ) (44,060 ) (30,000 41,117 33,350 81,827 ) (44,060 ) (30,000 41,117 30,000 30,000 37,949 362,123 ) (320,345 - 79,727 |
At At 1 April Incoming Outgoing 31 March 2024 resources resources Transfers 2025 £ £ £ £ £ 4,599 280,296 ) (276,285 8,610 4,599 280,296 ) (276,285 - 8,610 33,350 81,827 ) (44,060 ) (30,000 41,117 33,350 81,827 ) (44,060 ) (30,000 41,117 30,000 30,000 37,949 362,123 ) (320,345 - 79,727 |
|---|---|---|
| 8,610 | ||
| 41,117 | ||
| 41,117 | ||
| 30,000 | ||
| 79,727 |
13. Related Party Transactions
There are no material related party transactions in the year under review.
14. Limited by Guarantee
The company is limited by guarantee and does not have a share capital.
Page 12