CITYWATCH CCTV NORTHERN IRELAND
Statement of Financial Activities
oratin
an Income and Ex
enditure Account
for the Year Ended 31 March 2024
Incor
2024
Total
funds
2023
Total
funds
Unrestricted
fund
Restricled
fund
Notes
INCOME AND ENDOWMENTS FROM
Charitable activitles
CCTV Operations
Radio Link
306,335
5,505
306,335
5,505
304,800
4,748
Total
311,840
311,840
309,548
EXPENDITURE ON
Charitable activitles
CCTV Operations
245,496
73,585
319,081
366,571
NET INCOME/IEXPENDITUREI
66,344
173,5851
17,2411
157,0231
RECONCILIATION OF FUNDS
Total funds brought forward
176,885
139,372
316,257
373,280
TOTAL FUNDS CARRIED FORWARD
243,229
65,787
309,016
316,257
The notes form part of these financial statements
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CITYWATCH CCTV NORTHERN IRELAND
Balance Sheet
31 March 2024
2024
Total
funds
2023
Total
funds
Unrestricted
fund
Restricted
fund
Notes
FIXED ASSETS
Tangible assets
187,745
65,787
253,532
330,803
CURRENT ASSETS
Debtors
Cash at bank
35,952
67,963
35,952
67,963
8,699
23,939
103,915
103,915
32,638
CREDITORS
Amounts falling due within one year
148,4311
148,4311
147,1841
NET CURRENT ASSETS
55,484
55,484
114,5461
TOTAL ASSETS LESS CURRENT LIABILITIES
243,229
65,787
309,016
316,257
NET ASSETS
243,229
65,787
309,016
316,257
FUNDS
Unrestricted f unds
Restricted funds
io
243,229
65,787
176,885
139,372
TOTAL FUNDS
309,016
316,257
These financial statements have been prepared in accordance with the provisions applicable to charitable companie5
subject to the small companies regime.
The financial statements were approved by the Board of Truslees and authorised for issue on 5 December 2024 and were
signed on its behalf by:
P A Dean - Trustee
M Busch- Trustee
The notes form part of these financial statements
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CITYWATCH CCTV NORTHERN IRELAND
Notes to the Financial Statements
for the Year Ended 31 March 2024
ACCOUNTING POLICIES
Basis of preparing the flnancial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been
prepared in accordance with the Charities SORP IFRS 1021 '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 IFRS 1021 leffective l January 20191,, Financial Reporting
Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies
Act 2006. The f inancial statements have been prepared under the historical cost convention.
Citywatch CCTV Northern Ireland is a private company limited by guarantee incorporated in Northern Ireland. In
the event of the charity being wound up, every member of the company undertakes to contribute such amount as
may be required not exceeding £ I to the company's assets if it should be wound up while he or she is a member
or within one year after he or she ceases to be a member for payment of debts and liabilities of the company.
The address of the registered office is given in the charity information on page 2 of these financial statements.
The nature of the charity's operations and principal activities include operating of a CCTV monitoring system and a
Radio link service.
The f inancial statement5 are presented in sterling which is the functional currency of the charity and rounded to
the nearest £.
Critical accounting judgements and key sources of estimation uncertainty
The preparation for financial statements under FRS 102 requires estimates and assumptions to be made that affect
both the value at which certain assets and liabilitie5 are held at the balance sheet date and the amounts of
revenue and expenditure recorded in the period. The directors believe the accounting policies chosen are
appropriate to the particular circumstances and that the estimates, judgements and assumptions involved in the
preparation of the financial statements are reasonable.
Accounting estimates made by management are based on information available to management at the time each
estimate is made. Accordingly, actual outcomes may differ materially from current expectatior)s. The estimates for
which there is a significant risk of material adjustment to the financial statements are as follows..
Depreciation
The directors exercise judgement of the useful economic lives and residual values of all classe5 of fixed assets.
Theses asset5 are then depreciated over their useful economic lives to their residual values.
Provision for doubtful debt
The directors review the recovery of trade debtors on a continuous basis for any indications of impairment. If such
conditions are apparent and it is unlikely, due to deteriorated creditworthiness that the debt will be paid whether
wholly or in part. a provision will be made.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is
probable that the income will be received and the amount can be measured reliably.
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CITYWATCH CCTV NORTHERN IRELAND
Notes to the Financial Statements - continued
for the Year Ended 31 March 2024
ACCOUNTING POLICIES- contlnued
Expendlture
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the
charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and
the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has
been classified under headings that aggregate all c05t related to the category. Where costs cannot be directly
attributed to particular headings they have been allocated to activities on a basis consistent with the use of
resources.
Taxation
The charity is exempt from corporation tax on its charitable activitie5.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions
arise when specified by the donor or when funds are raised for particular restricted purposes.
Pension costs and other post-retirement benefits
The charitable cornpany operates a defined contribution pension scheme. Contributions payable to the charitable
company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
Debtors and credltors receivable I payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at
transaction price. Any losses arising from impairment are recognised in expenditure.
NET INCOME/{EXPENDITURE)
Net income/lexpenditurel is stated after charging/lcreditingl'.
2024
2023
Auditors, remuneration
Auditors, remuneration for non audit work
Depreciation - owned assets
2,500
1,858
77,271
2,500
1,030
76,707
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CITYWATCH CCTV NORTHERN IRELAND
Note5 to the Financial Statements - continued
for the Year Ended 31 March 2024
TRUSTEES, REMUNERATION AND BENEFITS
There were no trustees, remuneration or other benefit5 for the year ended 31 March 2024 nor for the year ended
31 March 2023.
Trustees, expenses
There were no trustees, expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023.
STAFF COSTS
2024
2023
Wages and salaries
Social security costs
Other pension costs
164,367
9,675
3,487
188,307
12,130
4,016
177,529
204,453
The average monthly number of employees during the year was as fo11ows'.
2024
2023
CCTV operators
Management staff
No employees received emoluments in excess of £60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
Restricted
fund
Total
funds
INCOME AND ENDOWMENTS FROM
Charitable activities
CCTV Operations
Radio Link
302,300
4,748
2,500
304,800
4,748
Total
307,048
2,500
309,548
EXPENDITURE ON
Charltable activities
CCTV Operations
293,552
73,019
366,571
NET INCOMEIIEXPENDITUREI
13,496
170,5191
157,0231
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CITYWATCH CCTV NORTHERN IRELAND
Notes to the Financial Statements - continued
for the Year Ended 31 March 2024
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES- Continued
Unrestricted
fund
Restricted
fund
Total
funds
RECONCILIATION OF FUNDS
Total funds brought forward
163,389
209,891
373,280
TOTAL FUNDS CARRIED FORWARD
176,885
139,372
316,257
TANGIBLE FIXED ASSETS
Plant and
machinery
COST
At l April 2023 and 31 March 2024
1,033,877
DEPRECIATION
At l April 2023
Charge for year
703,074
77,271
At 31 March 2024
780,345
NET BOOK VALUE
At 31 March 2024
253,532
At 31 March 2023
330,803
DEBTORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Trade debtors
Prepayments and accrued income
24,352
11,600
8,699
35,952
8,699
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CITYWATCH Cctv NORTHERN IRELAND
Notes to the Financial Statements - continued
for the Year Ended 31 March 2024
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Trade creditors
Social security and other taxes
VAT
Accruals and deferred income
6,769
5,670
13,627
22,365
20,805
4,252
4,642
17,485
48,431
47,184
SECURED DEBTS
On the 23 March 2023 Lisburn & Castlereagh City Council obtained a chattels charge over some of the CCTV
equipment of the charity to enable Lisburn & Castlereagh City Council to release funding for the 23/24 financial
year. This charge remains in place at date of signing the accounts.
io.
MOVEMENT IN FUNDS
Net
movement
in funds
At
31.3.24
At 1.4.23
Unrestricted funds
General fund
176,885
66,344
243,229
Restricted funds
Restricted Funds
139,372
173,5851
65,787
TOTAL FUNDS
316,257
17,2411
309,016
Net movement in funds, included in the above are as follows..
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
311,840
1245,4961
66,344
Restricted funds
Restricted Funds
173,5851
173,5851
TOTAL FUNDS
311,840
1319,0811
17,2411
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CITYWATCH ccrv NORTHERN IRELAND
Detailed Statement of Financial Activities
for the Year Ended 31 March 2024
2024
2023
INCOME AND ENDOWMENTS
Charitable activities
Lisburn & Castlereagh City Council
Monitoring
Handset hire
Camera Integration
250,000
56,335
5,505
250,000
52,300
4,748
2,500
311,840
309,548
Total incoming resources
311,840
309,548
EXPENDITURE
Charitable activltles
Wages
Social securitv
Pensions
System rental
Insurance
Light and heat
Repairs and Maintenance
Other professional fees
Security Industry Licence
Staff training
Depreciation
164,367
9,675
3,487
20,567
1,780
8,036
14,183
500
1,250
125
77,271
188,307
12,130
4,016
32,970
1,742
7,459
26,327
960
563
125
76,705
301,241
351,304
Support costs
Governance costs
Auditors, remuneration
Auditors, remuneration for non audit work
Office running costs
Sur)dries
HR and H&S Fees
2,500
1,858
7,500
1,525
4,457
2,500
1,030
7,171
629
3,937
17,840
15,267
Total resources expended
319,081
366,571
Net expenditure
17,2411
157,0231
This page does not form part of the statutory financial statements
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