**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**