COMPANY REGISTRATION NUMBER: N1031540 CHARITY REGISTIL4TION NUMBER: NIC101767 The Dry Arch Children's Centres Company Limited by Guarantee Financial Statements 31 March 2023 CLAREMOUINT Chartered Accountants & Statutory Auditor Ib Brookmount Crescent Omagh Co Tyrone BT78 5HG The Dry Arch Chxldren's Centres Company Limited by Guarantee Financial Statements Year ended 31 March 2023 Page Trustecs, annual report (incory)orating the director's report) Independent auditor's report to the mcmbers 11 Statement of financial activitics (including income and expenditure account) 15 Statement of financial position 16 Statement of cash flows 17 Accounting policies 18 Notes to the financial statements 22 The Dry Arch Children's Centres Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) Year ended 31 March 2023 The tnislees, who are also the directors for the purposes of company law. present their report and the financial statements of the charity for the year ended 31 March 2023. Reference and administrative details Reg15tered charlty name The Dry Arch Children's Cenlres Charity registration number NIC101767 Company registration number N1031540 Prlnclpal offlce and reg15tered offlce Unit 150 Legavallon Road Glenshane Business Park Dungiven Co Deny BT47 4QL The trustoes Mrs B Macqueen Mr5 J Whileside Mr D Whileside Mrs M Carey Mrs T Mccloskey Company secretary Mrs B Macqueen Audltor Claremount Chartered Accountants & Statutory Auditor Ib Brookmount Crescent Omagh Co Tyrone BT78 5HG Banker5 Ulster Bank 29 Clooney Terrace Waterside Co Derry BT47 1 AS The Dry Arch Children's Centres Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) (co￿11￿￿¢￿} Year ended 31 March 2023 Structure? governance and management Governing Document The organisalion is a charitable Cornpany limited by guarantee, incorporated on 5 November 1996. The company was established under a Memorandum of Association which established the objects and powers of the charitable conipany and is governed under its Articles of Association. In the event of ihe company being wound up members are required to contribute an amount not exceeding £ l. Management Subject lo the provisions of the Companies Act, the memorandum and the articles of association and to any directions given by special resolution. the business of the Company shall be managed by the directors who may exercise all the powers of the company. Risk Management The trustees of The Dry Arch Children's Centres acknowledge their responsibility in identifying and mitigating the vari0115 risks which the conipany may be exposed lo. They have conducted a review ot'the major risks lo which the charity is exposed. A strategic plan has been created setting out the key aims, objectives and policies for the company a5 shown in Ihis report. This straiegi¢ plan is constantly evolving lo reflect the changing needs of faniilies in the Dungiven and Limavady areas. This plan ensiires that the charity has a clear focus - to provide quality support services to enable and enri¢h the developmental opportunities of children. Quarterly financial biidgels and variance reports are prepared in conjunction with the Company's fiinding partners. This provides feedback into the perforniance of the charity and address areas for potential improvement. Bud&?el preparation ensures that the charity is constantly looking forward and does not rest on its laurels as fiinding is dependent on future activities. Perfomiance reports are provided lo the trustees on a monthly basis to ensure infomaiion obtatned is accurate and relevant for decision making purposes. The company operates a comprehensive recruitment and training process for all current and potential staff members. As child safely is paramoiinl, ea¢h potential new employee is subject lo a vetting procedure before their contract of employment is signed. Qiialificalions and references are checked Ihoroiighly lo ensure that each new employee has the required skillg to improve the existing workforce. Job training and development (including health & safety) is also provided for exisling employees to further their skills and experience. The Dry Arch Children's Centres Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) (contlhthed) Year ended 31 March 2023 Objectives and actlvities The principal aim of Dry Arch Children's Cenlres is the empowerment of family members through the provision of a continuuni of high quality support services that enrich the lives and improve developmental outcomes for children. Associated Aims.. l. To encoiirage children from an early age to avoid risky behavioiir and to moderate or overcome any and all physical, mental, emotional, educational andlor molivalional barriers to improved self-esteem and personal developmenl. 2. To prornote and siipport the parenting role as the primary carers and enablers of Iheir children's development. Dry Arch Children's Cenlres provide fully inlegraled, seamless and non-stigmalising service5 that flexibly meet the needs of children, young people and their families. These services have been developed in partnership with oiir local communities, as well as with other individuals and agencies with whom we share respont>ibilily for families. The Dry Arch Children's Cenlres niodel delivers a holistic approach to meeting individual, family and community needs Ihroiigh the joint planning and delivery of services. Its integrated and seamless approach achieves more than the sum of ils parts. This markedly conlrasls a disaggregated arrangement wherein separate services are provided from a common base. In short, families gel joined-up support from one place ensuring the right help al the right time. Sample Services Provided.. - Full Day CarelNursery. Sessional Creche. 2-Year Old Programme. Pre-school Playgyroiip. Out-of-schools programme. Sure Slat1. Parenting Ediicaiion and Support. Yoliih Support. Elealih Promoting Homes. E lealih Promoting Famiers. Outreach Support. Flome-Based SupporVFamily Visiting. Parenting Assessment and Contaet. Aduli Education and Training Centre. Early Intervention Family Support Hiib. Stratcglc report The following sections for achievernents and perforniance and financial review form the slralegic report of the charity. The Dry Arch Children's Centres Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) (conlinmed) Year ended 31 March 2023 Achlevements 2nd performance All objectives sel within the previous year have been achieved. In addition to the objectives outlined the organisation, in continuing lo lislen to our community and their needs. have developed a number of new project areas and made very successful appointments to ensure these objectives set for 2023124 can be met accordingly. New projects And initiAtlves inelude: Launching our BEE-LONG Campaign to ¢￿al¢ a connected, Compassionate Community Launching our Neurodiversity Campaign to support Families struggling whist awaiting a diagnosis or those who have had a recent diagnosis. Launching a specific Programme to lackle "Menial ill-Health" and high levels of anxiety among the Younger generation The Dry Arch Children's Centres Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) (con¢iniied) Year ended 31 March 2023 Financial review The organisation had another suc¢e55fi11 year in whi¢h the level of income received increased once again and they invested in a further £15,254 of fixed assets. The net assets of the organisation now stand al £1,233,543. Principal Funding Sources The principal fiinding source for the charity is currently by way of grant and contract income froni the Health and Social Care Board. The ¢harity also generates in¢om¢ from its day car¢ and out of school programmes to siipplemenl this grant income. Grant Policy Grants obtained are classified as restricted funds and are subject to restrictions on their expenditure imposed by the donor or throligh the lerms of an appeal. Reserves Policy The Inislees are confident that the reserves of the company are of a siifficienl level to be able lo continiie the current activities of the charity in the event of a drop in funding. Unreslricled reserves are available for use at the discretion of the Inistees in fiirtherance of the general objectives of the charity. Restricted reserves are subjected 10 restrictions on their use by the donor. Finance reserves are set aside to protect the charity against drops in income and as a back-up for future extensions and commitments when necessary. It is also policy to increase reserves lo cover six months operational expenditure shoiild il be required in the future. It is the intention of the charity to increase reserves annually to accommodate for the provision of employee pension contributions in line with Pension Regulator legislation. The charity transfers a minimum of £2,000 per month into it's business reserve account from unrestricted monies and the level of reserves is monitored quarterly as part of nom]al budgetary reporting and control. The Management Committee of the charity monitor the drawing down of reserves and lakes corrective action lo replenish these whenever necessary. The Dry Arch Chlldren's Centres Company Limited by Guarantee Trustees, Annual Report {Incorporating the Director's Report) (eonilrtMedJ Year ended 31 March 2023 Plans for future perlod$ Review of Objectives 202212023 The demand for our services has Continued throughout the year with more and more Children. Young People and Parents presenting with Anxiety related eonditions and mental ill-healih. In response we have developed a niiniber of new and bespoke age approprillte programmes delivered to Families both in house and within the Family I lome as well as across all schools in the catchment area. This has incliided new appointments of two new staff with very spe¢ifi¢ skills sets. The number of Partner agencies has also grown with a greater number of referrals made lo the Early Intervention Family Support HUB. More and more Families are struggling with the cost of living crisis and as siich we have partnered with Money and Pensions lo train our staff in money mattagenienl and belter informing Parenls of what is available to them in times of financial crisis. As demand for support services increases we continue lo develop and direct services and programmes lo where we are needed most. Services include.. Suresiart Provision Early Intervention Family SLlPPOrt I IUB Child Care and Nursery Provision Out of schools Wrap around Care and support Yoiith Mentoring and Programmes Family support l-lome Visiting Therapeiiti¢ Siipport in group and one to one basis Play Therapy Therapeutic intervention within Schools Health and Nutrition Programmes All of these heading include a wrath of programmes which can be viewed on our new website and App. Vision for 2023124 The vision for the incoming year ahead remains steadfast in ensuring we develop and deliver Appropriate, timely and nieaningful services and support systems to our Families. We want to strengthen oiir Community throiigh the BEE-LONG campaign and intend lo 80 on the road with a number of community led Initiatives supportingl the notion of "connect and compassion" in an attempt to highlight the issue of Isolation and Loneliness and how this impaets oiir eniolional and physical wellbeing at any age and stage of our lives. For too long we have become disconnected from each other, communiealing only through airwaves. We want to highlight the strength in the PACES Agenda, linked to the ACES Agenda but focusing more on the positives of resilience and less on the adversities of ACES. The Dry Arch Children's Centres Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) (cijrtiirtued) Year ended 31 March 2023 Demand The￿ continues to be an in¢rease in demand for Children presenting with high levels of anxiety from an early age as well a5 high referral rate for youth and family support services within all school age groups. It is intended to continue support Ihroiigh varioiis platforms bul primarily meeting and supporting Children, Young People and Families face to tace in a group or one 10 one platforni. Oiir services have continued and will do so in the future, as long &s we are needed! We have developed a new website and Family Support APP to enable us to reach our Families quicker and easier. Other platforms include.. Social media platforms to inforn] Parents of what is available. Sure Start Provision for O to 4 year olds o Daily telephone calls lo clients Centre Based Programmes o I lome Visiting Siipport Therapeiitic Siipports Neurodiver511y Supports Therapelltic Programmes within Schools o Onlinelzoom Support where appropriate Food parcels and hol meals delivered to those in most need; Social Slipermarket Conliniied relationship with HUB partners to ensure seamle55 delivery. Early Intervention Support The vision of reaching all Children, Yoiing People and their Faniilies is alive within our vision. We need lo reach Families before they are in need of siippori. We need lo get the message out that there are so many support available to Families who are stru&'gFlingT and intervene early. Monitorlng (Paperless by 2024) Utlllslng Dlgltal Methods to adapt to Ihe needs of scrvlcc users We continue to operate systems that allow lis to reach our target aiidience via digital platforms from initial contact lo final audit. This is in keeping with oiir vision to be a paperless organisalion by end of 2024. Our Current plaifoms include.. How did we communlcate wlth our par¢nts, famllles, and the community. lristsgram Mailchimp The Dry Arch Children's Centres Company Limlted by Guarantee Trustees, Annual Report (Incorporating the Director's Report) (CONiinued) Year ended 31 March 2023 How we are delivering online services and supporting families Whattsapp Phone Calls Email Facetlme Messenger Zoom Text Service Delivery Edrnodo Seesaw Zoom Pro enables lis to deliver a rangye of prog>rammes for parents and children without limit. These have been especially beneficial for programmes such as Breasifeeding Siipporl, hypnobirihing, anxiety programme5 and reaching those who slniggle to join a groiip as a result of fear of the virus and social situations. We continue 10 support Parents and Children where this anxiety exists. Edrnodo has been excellent in settin8 UP training programmes for parents which can be delivered both. live or recorded in advance lo enable parents/¢arers to log on when it suits them. Staff have adapted well to implementing digital platforms to everyday life at the Dry Arch centre, supporting our promotional channels siich as Facebook and Instagram. Projected activity for 2023124 Oiir services will conliniie to be responsive to the needs of local Families. With oiir HUB partners we aim to address the crisis feli by many due lo the increase in the cost of living. Families are having to choose between healing their homes or feeding their families. This shoiild never be a ¢hoi¢e anyone has lo makel The Dry Arch ED is a member of the Regional Children and Young Peoples Strategic Partnership and the Regional Poverty Task and Finish Group in the Western Trust Area charged with tackling the issue of real poverty feli within our communilies today. More than in the past 25 years. We will develop and deliver more Parenting Programmes based on the "ifamily2, and what it means lo be a Parent of the igeneration. Training for Teachers in Schools to enable them to better regulate whole classrooms to allow for more rel￿ed leaming environments and less anxiety and stre55 among Teachers and Ihe Children within their classrooms.. Bed poverty campaign to continue to highlight and address the numbers of Children and Parents sleeping on sofas and floors. PACE'S Agenda lo highlight the need for better community connection and engagement as well as better understanding of what isolation and loneliness is doing lo our mental health. The Dry Areh Children's Centres Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) (conliniied) Year ended 31 March 2023 Partnership Working The Early Intervenlion Family Support HUB continues to grow and ￿ferra19 io this service increase weekly. The number and types of services have increased with more and more primary school aged Children finding themselves struggling lo cope emotionally. The Dry Arch Management and Staff will not let a Global Pandemic prevent us from reaching Fatnilies, particularly those Families who need us most. These serviees will include: Equine Therapy Therapy t)og within schools Play Therapy Therapeutic Play Art Therapy LegJo Therapy Resiliency based programmes for all age groups. All other Family Support services will continue, but a greater emphasis will be placed on therapeiilic programmes in pannership with local priniary schools, in an attempt to address the increasing niimbers of referrals for Ihose Children struggling with anxiety and social isolation. The Dry Arch Siire Start and Early Intervention Family Support Programme will continue to provide support and guidance to families in the Limavady Boroiigh Council area. Addressing the Right to Food We have established links with Children in Northern Ireland as part of a regional approach to tackling food poverty and holiday hiingyer. The campaigFn will be led by the Yoiing People and aims to bringF the issiie food poverty lo local MLA'S and ultimately inform policy in Northern Ireland as has been the case in England. This work has seen many Young People flourish throughout 2023 and will continue throughout 2024. Trustees, re5ponslbllltles statement The tnistees, who are also direclors for the purposes of company law, are responsible for preparing the Iruslees, report and the financial statements in ac¢ordance with applicable law and United Kingdom A¢¢ounling Standards (Uniled Kingdom Generally Accepted Accounting Practice). Company law requires the charity trustees to prepare financial statements for each year which give a tnie and fair view of the state of affairs of the charitable conipany and the incoming resources and application of resources. in¢luding the income and expenditLire. for that period. The Dry Arch Children's Centres Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) (ronffinuedj Year ended 31 March 2023 In preparing these financial statements, the trnslees are required to.. select suitable accounting policies and then apply them consistently; observe the methods and principles in ihe applicable Charities SORP,. make jiidgments and accounting 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 slatemenls. prepare the finan¢ial statements on the going concern basis unless it is inappropriate to presume that the charity will continiie in business. The trustees are responsible for keeping adequate accoiinling records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable theni lo ensure that the financial statements comply with the Conipanies Act 2006. They are also responsible for safegiiarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregiularilies. Auditor Each of the persons who is a trustee at the dale of approval of this report confirms that.. so far as they are aware, there is no relevant audit information of which the charitys auditor is unaware; and they have taken all steps that they ought lo have taken as a truslee 10 make theniselves aware of any relevant aiidit information and lo establish that the charity's auditor is aware of that infomlalion. The auditor is deemed to have been re-appointed in accordance with section 487 of the Companies Act 2006. The trustees, annual report and the strategic report were approved on 23 Janu&ry 2024 and signed on behalf of the board of trustees by.. Mrs B Macqueen Trustee io- The Dry Arch Children's Centres Company Limited by Guarantee Independent Auditor's Report to the Members of The Dry Arch Children's Centres Year ended 31 March 2023 Oplnlon We have audited the financial statements of The Dry Arch Children's Centres (the 'charily') for the year ended 31 March 2023 which Comprise the statem¢nl of financial a¢tivities (including income and expendittire account), slalemenl of finan¢ial position, statement of cash flows and the related notes, incliiding a summary of significant a¢coiinling policies. The financial reporting framework that has been applied in their preparation is applicable law and Uniled Kingdom Accoiinting Standards, including FRS 102 The Financial Reporting Standard appli¢able in the UK and Republic of Ireland (United Kingdom Generally Accepted A¢eounting Practice). In our opinion the financial statements.. give a tnie and fair view of the slate of the charity's affairs as at 31 March 2023 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended: have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice. have been prepared in accordance with the requirements of the Companies Act 2006. Basls for oplnlon We ¢ondiicted our aiidil in accordance wilh International Standards on Auditing (UK) (ISAS (UK)) and applicable law. Oiir responsibilities under those standards are further described in the auditor's responsibilities for the audit of the financial slalemenls section of our report. We are independent of the charity in a¢¢ordan¢e with the ethical requirements that are relevant to our audit of the financial statements in the UK, includins the FRC'S Ethical Standard, and we have ftilfilled oiir other ethical responsibilities in accordance with these requirenienls. We believe that the aiidil evidence we have obtained is siifficienl and appropriate lo provide a basis for oiir opinion. Concluslons r¢latlng to golng ¢oncern In auditing the financial statements, we have concluded that the trustees, use of the going ¢on¢ern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have perfornied, we have not identified any material uncertainties relating to events or conditions that, individiially or collectively, may cast significant doiibi on the ¢harity's ability lo ¢ontiniie as a going concern for a period of at least twelve months from when the financial statements are auihorised for issue. Our responsibilities and the responsibilities of the Iruslees with respe¢t to going concem are described in the relevant sections of this report. li The Dry Arch Children's Centres Company Limited by Guarantee Independent Auditor's Report to the Members of The Dry Arch Children's Centres (conliniied) Year ended 31 March 2023 Other information The other information comprises the information included in the anniial report, other Ihan the financial statements and our auditor's report thereon. The truslees are responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise expliciily stated in our report, we do not express any forn] of assurance conclusion thereon. In connection with our audit of the financial slalements, our responsibility is lo read the other information and, in doing so, consider whether the other infom)ation is materially inconsistent with the financial staternenls or our knowledge obtained in the aiidit or Othe￿ISe appears lo be materially misstated. If we identify such material ineonsislencies or apparent material misstatements, we are required to determine whether there is a material misslatemenl in the financial statements or a material misstatement of the oiher information. If, based on the work we have performed, we conclude that there is a material misststement of this other information. we are reqiiired to report that fact. We have nothing lo report in this regard. Oplnlons on other matters prescrlbed by the Companies Act 2006 In our opinion, based on the work undertaken in the Course of the audit: the information given in the trustees, report for the financial year for whieh the financial statements are prepared is consistent with the financial slalements. and the trustees, report has been prepared in accordance with applicable legal requirements. MAtters on whlch Ive are requlred to report by exceptlon In the light of the knowledge and understanding of the charity and ils environment obtained in the course of the audil, we have nol identified maierial misstatements in the trustees, report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report lo you if, in our opinion.. adequate accounting records have not been kept, or returns adequate for oiir audii have not been received from branches not visited by u5; or the financial statements are not in agreement with the a¢¢ountin8 records and returns- or certain disclosures of trustees, remuneration specified by law are not made; or we have not received all the inforniation and explanations we require for our audit. 12 The Dry Arch Children's Centres Company Limited by Guarantee Independent Auditor's Report to the Members of The Dry Arch Children's Centres (¢onl¥nMed) Year ended 31 March 2023 Respon5ibilitles of trustees As explained more ￿llY in the trustees, responsibilities Statement, the tnistees (who are also the directors for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied thai they give a Inie and fair view, and for such internal control as the trustees determine is necessary lo enable the preparation of financial stalem¢nls that are free from material misstatement, whether due lo fraud or error. In preparing the financial statements. the t￿￿teeS are responsible for assessing the charills ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accoiinling unless the trustees either intend lo liquidate the charity or lo cease operations. or have no realistic aliernalive bul lo do so. Auditor's respon51bllitles for the audit of the financial statements Our obje¢lives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstat¢nienl. whether due to fraud or error, and to Issue an auditor's report that includes our opinion. Reasonable assiirance is a high level of assurance, but is nol a giiarantee Ihal an audit condiicled in accordance with ISAS (UK) will always delecl a malerial misslatemenl when il exists. Misstatements can arise from fraud or error and ar¢ considered material if, individiially or in the aggregate, they coiild reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. ItTegularities, including fraiid. are instances of non-compliance with laws and regulations. We design procedures in line with oiir responsibilities, oiiilined above, to delecl material misslatemenls in respect of irregularities. including fraud. As part of an audit in accordance with ISAS (UK), we exercise profestsional judgmeni and maintain professional scepticism throLighoiit the aiidil. We also.. Iderjtify and assess the risks of material mis5talement of the financial slatemenls, whether due lo fraud or e￿Or. design and perforni audit procedures responsive lo those risks, and obtain aiidit evidence that is sufficient and appropriate lo provide a basis for our opinion. The risk of not delecling a material misstatement resulting from fraud is higher than for one resulting froni error, as fraud may involve ¢olliision, forgery, intentional omissions, misrepresenlalions, or the override of internal ¢onlrol. Obtain an understanding of internal control relevant to the audit in order lo design aiidil procedures that are appropriate in the circiimslances, but not for the purpose of expressing an opinion on the effectiveness of the internal control. Evaluate the appropriateness of a¢¢ountin8 policies used and the reasonableness of accounting eslimates and related dis¢losures made by the tru51ees. Conclude on the appropriateness of the trustees, use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material iineertainty exists related lo events or conditions that may asl Significant doubt on the Charity's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required lo draw attention in our auditor's report lo the related disclosures in the rinancial statements or, if such disclosiires are inadeqiiale, lo modify our opinion. Oiir concliisions are based on the audit evidence obtained up lo the dale of our auditor's report. However, future events or conditions may cause the charity to cease lo continue a5 a going concern. Evaluale the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statement5 represent the underlying transactions and events in a manner that achieves fair presentation. 13- The Dry Arch Children's Centres Conipany Limited by Guarantee Independent Auditor's Report to the Members ot. The Dry Arch Children's centi.es Year ended 31 March 2023 Ile Loinmunical¢ with tliose charged with uoiicmanLc r¢garding, among oili¢r matters, Ihe planiicd sLope and liiiiing of ilie audil and significanl audit fiiidings. including any sigiiificanl dcficieneies in intemal control Iliat we identify during our audit. Use ol. our report This report is made solely to the cliarity's m¢nibers, as a body, in accordance with Cliapter 3 of Part 16 of the Companics Act 2006. Our aii(Ei1 work has been iindertaken so that wc might state to the charity'b incmbers thos¢ Tnattcrs we dre reqiiired lo st¢ltL lo tlieiii iii an aiiditor'b report and for no othcr PiiTP05e. To tIiL fikll¢%t extent pcrmillcd by lrflw,, we do iiul