COMPAP4Y REGISTRATION NUMBER: N1031540 CHARtIY IlEGISTIL4TION F4UMBER: NIC101767 The Dry Arch Children's Centres Compwy Limited by Guarantee Financial Statements 31 March 2025 CLAREMOUNT Chartered Accountants & Statutory Auditor I b Biooknioullt Crescent Omagll Co Tyrone BT78 5HG
The Dry Arch Children's Centres Company Limited by Guarantee Financial Statements Year ended 31 March 2025 Page Trustees, annual report (incorporating the director's report) tndependent auditor's report to tlie members Statement of fmarAcial activities (including income and expenditure account) 15 19 Statement of fll]ancial position Statenient of cash flows 20 21 Accouiiting policies 22 Not¢s to thc financial statements 26
The Dry Arch Children's Centres Compally Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) Year ended 31 March 2025 The tntees, who are also the directors for the PUTposes of company law, pres¢Tht their report and the financial statements of the charity for the year ended 31 March 2025. Referenee 4dmiuistrative detai]s Registered charity name The Dry Arch Childrell's Cenlres Charity registration number NIC101767 Company registration number N1031540 Principal office and registered oifice Unit 150 Legavallon Road Glenshane Business Park Dungivcn Co Derry B T47 4QL The Éru5t¢es Mrs B Macqueen Mrs J Wbil¢side Mr D Whileside Mrs M Carey Mrs T Mccloskey Mrs F Moore (Appointed 23 May 2025) Company secretary Mrs B Macqueen Auditor Claremounl Chartered Accountants & Slalutory Auditor Ib Brookn]ount CIEsceiit Ornagh Co Tyrone BT78 5HG BaDkers Ulster BaTd( 29 Clooney Terr¢ Waterside Co Derry BT47 IAS
The Dry Arch Children's Centres Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) ILDnliNuedJ Year ended 31 March 2025 Structure? governaDc¢ and mjnagemellt Governing Document The organisaltoTh is & charitablc company limited by guarantee, incorporatcd on 5 November 1996. The company wa5 established under a Memorandum of Association which established the objects aiid powers of thc charitable company and is govern¢d under ils Articles of AssociatiOD. In Ihe eveiit of the coinpany being wound up men]bers arc rcquired lo contribule an amount not cxceeding £1. Management Subject to the provisions of the Companies Acl, lh¢ mcffjorandum and the arliclcs of assucialiun dnd lo ]]Y directions given by special Tesolution, th¢ business of the Cornpany shall be malled by the directors who may exercise all Ihe powers of the company. Risk Management The trustees of Th¢ Dry knh Cht'ldr¢Th'5 Centres acknowledge their Tesponsibility in identifying and InitigalinE tbe various risks which the company may be exposed lo. They have conducted a review of the major risks So which Ihe charity is exposed. A strategic plan lias been Lrcated setting out Ili¢ key aims, objectives aiid policies for the compaiiy as sljown in this report. This strategic plan 15 constantly evolving to reflect the changing iieeds of fainilies iii Ilic Duiigiven aiid Limavady arcas. This plan ensures thal th¢ charity has a clear focus - to piovide qualily support services to enable and eDTich Ihc d¢velopmcntal opportunities of childrcn. Qiiarterly Iinancial budgets and variance reports dr¢ prepared in conjunclion with thc Lampany's funding partners. This provides feedback into thc p¢rFormancc of tlie charity and address areas for potential impToveiDcnl. BLidgel preparation ensures that the charity is constantly looking forw&rd and does not rest on it5 laurels as fundints is dependent oll futurc activities. Perforniance reports are provided lo thc trustees on a monthly basi5 to ensure information obtailled is accurate ar]d relevanl for d¢Gision n]aking purposes. The company operates a comprehensive recruilrnent and trakning process for all Cllent and potential staff members. As ¢liild safety is paramount, each poletLtial new employee is subject to a vetting procedure before tlicir contract of employment is signed. Qualifications and refercnces arc ch¢ckcd thoroughly to ensure that each iiew cmploye¢ has the required skills lo iniprove the existing workforcc. Job training and dcvclopiiicnt (includiiig hcalth & balety) is ¢ilso pmvided for existing employees to furiher their ski115 and cxpcricncc.
The Dry Arch Children's Centres Company Limited by Guarantee Trustees, Allnual Report (Incorporating the Director's Report) (Loii¢iirlle&4) Year ended 31 March 2025 Objectives and activities The principal aim of Dry AJ¢h Children's Centres is the empowernient of family metnbers tluough the provision of a continuum of high quality support services that ¢nrich the lives and improve devclopmental outcomes for cliildreTh. Associated Aims.. l. To encourage children froin an early age to avoid risky bchavioiw and to moderate or ovcrcom¢ any and all physical, mental, emotional, educational andlor molivalional barriers lo improved self-esleem and personal development. 2. To promote and support the parenting role as the primary carers and enablers of their childrcn's developinent. Dry Arch Children's Centres provide fully integrated, seamless and non-sligmatisiiig service5 Ihat flexibly mcel the needs of children? young people and their families. These services have b¢en developed in parfnership with our local communities, as w¢ll as with other individuals and agencies with whorn we share respoiisibility for ramilies. Tlie Dry Arch Children's Ceiitres tnodel deliveTS a holistic appr(iach to nieeling individual, fatnily dnd coinmiinily needs througli the joint planning and delivery of services. Its integrated and 8eamLess approach achieves more than the sum of ils pai13. This markedly contrasts a disaggregated arrangement wlierein scparale services are provided frotn a comnion base. In short, faimilies get joined-up support from one place ensuring the light help at tl)e right time. Sample Services Provided: - Full Day CarelNursery. Sessional Creche. - 2-Ycar Old Programme. Pre-school Playgroup. - Oul-of-schools prograrnme. - Sure Start. - Parenting Education and Support. Youili Support. Healtli Promoting Homes. - Health Promoting Farm¢rs. - Outreach Support. Homc-Bas¢d SupportIlamIlY Visiting. Parenting Asse581ncnl and CoThtacl. Adult Education and Training Centre. Early Intervention Family Support Hub. Strategic report The following sections for achicvements and performance and financial review fortn the strategic report of the charity. Acbievemellts alld performance All objectives sct within the previous year have been achieved.
The Dry Arch Children's Centres Company Limited by Guaranlee Trustee5' Annual Report (Incorporating the Director's Report) (LoiiliiiuÉd) Year ended 31 March 2025 Financial review The organisation had allother successful year in which the level of inconie received iii¢reased once again and they invcst¢d in a further £15,097 01 fjxcd assets. The net Assets of the organisalion now stand at £1.507.147. In another ycar marked by economic un¢¢rtainty, global inslabilily and the continued pressures of the cost of living, we have once again kept our doors open and cnsured that mucli-needed serviLes have reached faniilies wlio depend on them. As always, the organisation has sliived to ensure that every pound of funding is used wisely and effectively. With funding challcng¢s aud financial constraint5 expected lo persist throughout the coming year our focus on financial awareness and susldLlldbility will cuntiniie to sthen, enswing that vital servi¢es retllaÈn cessibl¢ to local cbildrcn and fauiilies. Internally. financial SYSten within the Dry Arch Centre continue lo be managed lo a high slaiidard. The implenicntation of updated coinputeri86d systems ensures that confLdcnliality, security. and GDPR complidiice Temain Lcnlral lo all financial operation5. OUT Lipgraded SAGE Account5 Package has prvven higlily etrcclive and efficiei)t in maintaining accurate finaucial rccords. Our accounts have been llY audited and submitted to the Charitie5 Comnii5sion databasc. Principal Funding Sources The principal funding source for the charity is currently by way of grant and contract inconie from tlie Ilcalih and Social Care Board. The charity also generates income from ils day cAre and out of scliool programmcs lo supplcmenÉ this grant income. Grant Policy Grant5 obtained arc classificd as reslrictcd fiu]ds and are subject to restriction5 on their exptndilure imp05cd by the donor or Ihrou¥h th¢ terms oran appeal. Reserves Policy Tlic trustees are confident Ihal Ihe reserves of Ihe compai)y ai'c of a suFfJcienl level to be ablc to continue Ilic cllrrcnt activities of the charity in the event of z drop in funding. Unresliicled i'esetve5 are available for use at Ilie discretion of th¢ trustees in furtherance of the geiieral objectives of Ibe charity. Rebtricled reserves are subjeLled to rcstsictions Oll their use by the donor. Finance reserves are set aside to protsct th¢ charity against drops in incomc and as a bdLk-up fur future extcnsions and commilmenls when ne¢cssary. It 15 also policy lo increase reserves to cover six month5 operalional expenditie should it be required in Ili¢ tre. It is the intentioi) of the charity to increase reserv¢s awiually lo acconjmodale for Ihe provision ot eniployee pension contributions in linc with Pcnsion Regulator legislation. The charity traS[eES a minimum of £2,000 per mollih into it's business rescrvL acLoiml fron] unre51ricled monies ai)d the levcl of rcserves is moi)itored quarteily as part of noi'nul budgetary reportiiig and Control. The Management Commillee of the charity monitor the drawing down of reserves and take5 corre¢live aclion to replenish Ih¢sc whenever necessary.
The Dry Arch Children's Centres Company Limited by Guarantee Trustee5' Annual Report (Incorporating the Director's Report) (¢oii(iiiued) Year ended 31 March 2025 Review of Objectives 2112412025 In an ever-changing world, flexibility and adaptability remain key, lind onc¢ again, Ihe Dry Arch Siaff Tcdm hds demonstrated ¢xceplional commitLnent and creativity in r¢sponding to the cvolving nccds of our commlinity. Tlwoughout the year, our team led on and developed a wid¢ range of innovative Supports for families acioss Ihc spectrum of need. As wilh ¥very year, 2024125 bToughi both challenges and rewards. Yet Ibe impacl of our serviccs on families and children rcmains immeasurable. making every effort to ovcrromc bjnding unccrtaintics dceply woriliwhilc. The Dry Atcli Children's Ccntre conlinues to work both operationally and slralegically to imprnve life opportsltieS aDd oul¢omes for ¢hildren> young people, and families acro55 our borough. Throughout the past year, we have maintained our integrated approach to delivering serviccs for children, yoLg pcople. and families. Working in partnership with local schools, statutory agGllcics, and community organisations. we Strive io ensure the best possible outcomes for families. parliciilarly those mo81 in need ofour Slippori. Out staff coiilinue lo deliver high-quality, intensive, and coinpassionale services that support the whole family iii a timely. prDf¢55ional, and caring way. Through holistic working aiid collaboration willi our parlner agencies aiid individuals, particularly via thc Early Intervcntion bamily Support HUB, we remain focused on addressing Iht conipleK n¢¢ds of the families we serve. Oui multi-faceted scrvices are designed lo work alongside familie5 to address decp-rooted and hislorical ts'auma while also providing family support. childcare, and pareuling progranuncs. From llnivcrsal to Ihei?pculic interventions, our work continues to reach and posilively impact a growing number of children and faniilies. as reflcGted in the outcoEn¢s detailed in thib ILPOrt. We have sccn a continucd rise in refetrals fmm partnci agencies. as well as a notable increase itl 5clf-referrdls from parellts 2nd young people scckillg Iielp diie¢lly. The evideThce-ba5ed interventions provided by our teain, combined with their empathy, undersiallding. and professionalisni, continue lo make a tangible differcnce in the lives ol many. This year once again reiJ]forces the in¥ortani¢ of early intervention and pr¢venlalive work, alongsidc Iherapeiilic and partncrship-b2sed approaches with our statuloiy partners. These ren)ain essential it. we are to meet the increasing needs of our expanding community. As we look ahead to 2025126, we are committed to building on this success, working hand in hdnd with our parlller agencies as an integral parl of the Dry Arch Children's Centre's ongoing mission lo support childrcn. young people, and fanlilies in Tealisiiig their full potential. How ive w'ork- What we do FundaJnenlal lo our work is early inteentiOn approach to all aspects of our work. Our services are all aboiil "change" Changing the iiext Eeneralion and doing things diffcrently. In order to do that we recogllise that Ilie WHOLE Family is important and all aspects of life are important. Our parlnership with WHSCT is pivotal lo this intervention and cbange.
The Dry Arch Children's Centres Company Limited by Guarantee Trustees, Annual Report (Incorporating the Directur's Report) ILov¢iirued) Year ended 31 March 2025 Family Support The starling point for us with all Families is always buildin£ relationships of Iiu51 and providii)g Iherapeulic wrap- around support services. Our delivery rnodcl provides an effcctive locality based solulion to meet the needs of those rnost vulnerable liamilies in our Community by harnessing scarce resources lo support thc work of all stakeholdcrs. As an inlervcntkonisl, transformational scrvice focused on dirccl Faffjily Siipporl, the Dry Arch Centre prograiillnes largels the most vulnerable and hard lo reach Children, Young Peoplc and Ihcir Families. Tl)e driver is an early inlerv¢ntion model working with identifiable complex fatnilies with multiple problem5. in partnership with our trust parlnets. Our Fatnily Support Work¢is engage with any Family. They acl as 41 kcywoTker for edch F¢imily, as&essii)¥ their needs and coordinating and providing services to make a difference. Raisiiig a Family can be demanding and hallcnginu, cven al the best of times. Diificult home circumsl&nces and adversily makc this cvcn niorc challengiiig. Our approach to supporting Families is Child_¢ei)tcred aiid based on a belief that effective early inlerv¢iilioii prevenls e5cal8lion of need in Children, Young People and iheir Fantilies. Our sUPPOrt is therefore based on progressive universalism-providing, on lop of our acLcssible and wide-ranging universal bUPPOrt services. targelcd help for those who need il most, proportio1le to theiT Icvel of need. We use a Irauma-informcd approach to providing Services lo enable the underlying need lo dctcrmiiie ihe bcst approa¢h and intervention for eacb Child and their Family. Parentijjg Programmes There are several poilits for Parents to get support, from practical workshops aiid navigating demands of Parenthood, through to topic based groups for Parents on bra development, attachmetLI ]d positive bchdviuur lo name but three. These programmcs help fost¢r strong Family relationships and build Parental ¢ontidence. We also dcliver a suite of evidence based programmcs including. Solihull, Iiicredible y.ears, Pareiiting Pu721e and Nurt.ing ProgratThme, lo name but four. All ofour also bespoke Program¢3 are accredÉted. Home VASlting Service This 15 a vital support servic¢. A significant portion of our work involves providing one- 01)-one family suppoil and cuslomized programs within the home. Oi) avcrage, faniilies receiv¢ suppori. and intervelltions for 26 weeks, with weekly home visits Ihroughoul,Ihis period. In addition to home visits, famib'es also rec¢ive ongoing wcekly telephoiie support. This duration is based on families who received 26 weeks of support,. some familie5 requiTe longer intcrvenlions and thus more visits. While soine families need Support for only a'.f¢w weeks or rnonths, many benefit from our assistance for years-and that is wher¢ we exccl. Early Intervclltion fiamily Support Hub 12,090 1024125 Referra15 to the Early Intervention Fainily Support HUB continuously highligliis,. the valu¢ of earlyltimely intervention, wraparoulld, family support prOgra[meS for developing rcsilience in Families and Conimuiiilies. Our m(Idel of support contiThucd to deliver an integrated model focusin8 on early intervenlion at the point of need and providing services lo Children, Young Pcople and Fai]Jilies in parlnership with Ol NIulti Agency partners within the Family Support HUB. We work with a range of partners lo dclivcr universal and largelcd 5uppoI"I to Families who need support with their mental health and emotional well-being, particularly foi. Parenls who fell isol¢ited. Going forward aiid within the next twelve months we intend to priorikn'se a conllnon asscssn]ent franiework tool lo assess Il)e needs of every family member across areas of health, education and social issues and in terms of monitoring and evaluation as well as niea5uring success. We will also continue to lead oil Ilie ACE'S agenda a5 part of our "Compassiontite, Connected Resilient Comniunity" initiative where everyone feels valued aiid respccted through a traLltlla infomied lens.
The Dry Arch Children's Centres Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) (LfjlltiituÉdT) Year ended 31 March 2025 Family Support Services Last yedT the annual report highlighled a need lo continue more focused work wilh Families. This year we intend to highlight the irnport2nce of Building Attachment and Attunement between Parclll and Child. Attaclimeiit and Atttinement underpins everything we do! l This ycar conlinued tbe consolidaliosl dnd gi'owth Df Family Siipporl Services within tlie Dry Arch a5 a single &Eency as well as Rcfcrrals to the Dry Arch Early Jiitervention I'"amily Support HUB. Our experience of the programmes and supports reqllesl¢d and offered convinces us of the value OF this approach in tackling diverse needs experieuLcd by Familie8 today. We look torward to conbulidalion and continued growth in the yeats ahead as wc focus our cttorts on championing tbe needs of Fa111¢5 ¢Kperi¢ncing neurodiversity and all Ihal goes with an individual Child or Young Pcrson's Iie¢ds. Provision at a glxnee This report brcaks down the impact of progranllnes delivered by The Dry Arcli Children's Centre and how we are making a difYercnc¢ withill the local ¢ommunily. REFERRALS RECEIVED REFERRAL ORGANISATIONS 51aiuiDry Oreani5ation5 Cornmuniiy& Vc41untary' Orrpni5atians EthEètiOnal Oig¥nsdllOn5 Parenting Suppott Servlces Cdring for thc childr¢n we love lias many rewards, bul il is never eusy. At one lime or another edch of Ub, parcnts and yoiwg people alik¢, may need a liltle h¢lp. li can be diffiLuIt lo know where lo look. This year we Lonlinlied to delivcr a range of programmes to siipporl parents as they navigate their joitrney through fan3ily life. Dclails of programmes can be found on ow website. PARENTING SUPPORT SERVICES OTHER SUPPORTS *CTr)k Ir Food PAr(els tJHF_NRY PircntlTrE Purpuse Psreniiw Your Tpen Ofal HE817 Piotsramme
The Dry Arch Children's Centres Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director'5 Report) {LJFItEltued) Year ended 31 March 2025 Charnpioniiig Neurodiversity By championing neurodiversity, we are challenging misconceptions about n¢uro-divergent individua15. Neuro- divergent is an umbrella term encompassillg various neurological dilfcTences, including ADHD, Autism, Dyspraxia, DyscalcLlia. Dys¥rapliia, and Tourclk's syndrome. Tliese diagyn05tic labels d¢s¢ribc divcis¢ way5 Ot- thinking, learning. proccssing. and bchaving. The employment of a spcciFi¢ Ncurodiversity Cliampion lias aLrcady, within just one year reaped many ben¢fils for Cbildr¢n and Parcnts wh¢thcr they are awaiting a diagiiosis or have had a diagnosis. As wc move forward into another year we aTC dctcrniincd to add lo this support by providing an additional 5 5UPPOrt workers. Such is the nccd. Our goal remains lo changv the narrative around neLirodiversily and celebrate the strengths and unique talents of Theuro-divergenl indivÉduals, a5 well as provide supports and praclical solutions io those Familics still struggling. NEUROOIVERSITY I DISABILITY REFERRAL5 RECEIVED ADULT DISA8ILITY REFERRALS RECEIVED NEUROOIVERSITY EIIENI'S I PROGRAMM£5 Youth Ivleutorkng Support Research shows thal youngpeople who have acces5 to various positive opportui)ilies engage in less risky behaviour and demonstrate higher Tates of successful traiisilions into adulthood., Our Youth Developincnt Programs aim t promote posilivc outcomcs by offering opportunities, foslering siipportive relationships, and providing Ihc ncccssary support to d¢velop youn8 people's strengths and pievcnl risky behaviours. Wc mca5ure success using the Motional Tool, cvidence-based instrurnenl designed to assess. positively itnpacl, and report on tlie emotiollal hedlih ol all (Trur young parlicipanls. Below illustrates the other piograms wc fjffcr. Aftcr a successful "Aduliing lol" a program ained ai equipping yoLg people with essential life skills ]d building resilience thc programme continued. This pTogramme has evolved considerably and ivill grow in lei'ins of respoiiding to the ever chaiiging needs of our Children, Parents and schools. PHYSICAL ACTIVITY PROGRAMMES THERAPEUTIC INTERVENTIONS •TAG Boxeru Ju4jlgJ Ilsnookei Sunimer lamp rlslng Fricndships P*sKal Actwiiy ltsllovieeo Camp In51tte Out •TickeO 011 DrawlEll & i81'r1E 2A%, 19% ,irA
The Dry Arch Children's Centres Company Limited by Guarantee Trustees, Annual Report Uncorporating the Director's Report) (t'oN(iiriicd} Year ended 31 March 2025 Sen50ry Play Sensory Play is critical to our Children's brain d6velopmeI and is featured heavily within the Dry Arcli Cenlres daily activity. Currelltly all Children have acces5 to sensory play activities dlld rnaterials daily but tliis ycar we intend to develop a imique and specialist Sensory Play space within our DungFiven centre as parl of our Championing Neurodiversity campaign. Tliis campaign is someihinE we WI1 lo lak¢ to other providers and employers and as such we encourag¢ you to "W ATCH THIS SPACE., No Boundaries to Support We believe all Faiiiilies deserve to be supported aud postcodcs should not be a batricr to 0erIng help where il is needed. As such Parents who do iiol live within these catchmenl allS arc cligible for a range of progratnnies aiid services Ihrough the Othcr Dry Arch Progranllnes. The table of Play Programmes below highlights Ilic Icvcl or tliis support and again talk5 to the need for these 5¢rvices to conlinue throughoul the in¢oining year of support. OUTREACH PROGRAMMES CoiineLiir* Tifou•? •ln16rE Pop Lkn Play NSagilliFn rJSturyTi414 Su[ S--oTr Early 11rai Developmeot- What shapes us makes us The Early Years of a Child's lifc are very itnportani for latcr he&lih and devclopment. On¢ of the main reasons is how fast the brttiii grows from birth conlinuing into early Childliood. Although the brain continues to develop and change into adulthood, thc first eight years can build a founddlion for fvtuic le.nIng, healih and lifc SUL¢ess. By integrating relalionship-based prcvcnlion and intervention services for Childrcn carly in lifc, wlieii the brain is developing m05t rapidly, we can help optiniise developmental trajectories. Play Programme$ Play programmes are an integral & crncial part of our baby's and young children's brain developiiienl & Ineaningful allachmcnt relationships with <1 primary caregiver. Our baby play programmes providc proactivc pccr and one-to-one siipport from a skilled facililalor. The sessions are interaclive, allowing pai'enls to tnake new friends, discuss exp¢riences, and spend one-to-oiie time with thcir baby in dn enviroLllient sel lip lo engage baby's senses, w&th lights, sounds and textures. Each week introduces different topics of intei'est around iiifanl development relcvant to d]e first year of life - these include the 4th triincslcr. activity Idcas, and slccp pattcnis. ways to bTeak lip rhe day, dnd oiher topics relevant lo altending faujilies. Busy BdbiLs LfL(Itcs play opportunilics for older babies lo leain about the world around Ihern through the use of tuff trays, treasure baskets and sensory play.
The Dry Arch Children's Celltres Company Limited by Guarantee Trustees, Annual Rep'ort (Incorporating the Director's Report} (ioiitEnued) Year ended 31 March 2025 Play Programmes - Continued Our toddler play sessions provide further opportunities for parents lo leartk and understand how to further grow thcir child's brain atld nurture attachments b¢tween parent aad child. These sessions take place wilhin local COTllTnunity centres and schools to promote and enhance family awareness of their place within the local comniunity. this creates a sens¢ of belonginE. The graph below shows thc numbcr of fan]ilies who liave acccssed these prOgrlneS and highlights the importance of our work within local con]munili¢s from an early age. PLAY PROGRAMMES Bu5V tlabie PopUpP fv1ini Movers 5urTrrnei PIAY l)&ys RÈdy Steady Go Stay aiid Play Oungive Slay & Play Foreglen Stay and Play Burnloot Stay 8nd Sin8GorinaslEy 5luy and Sing DuiigvJEn 20 40 80 l(K> 120 140 SURESTART The Dry Arch Si¢ Siarl piojeL't offer5 a wide range of services to support families with young childtLn. loLusillg on Ilieir licaltli aiid developmcnl. These services are primarily available within the Coolessaffj Dungivcn, Enagh, Feeny, GlacL Greystone, Roeside. The Highlands, and Upper Glenshane wards. Our Siire Siarl Devclopmenlal Programme is designed for children aged two lo tbree years, in their pre-preschool year. Play is a crucial tool for dev¢loping self-regul8Lion and promoting langLiage, cogiiiiion, and soeial comp¢Éence. We provide children with numerous opportunities lo develop pliysical skills, enjoy Ilie ouidoorb, understand and make 5eiise of their world. intcract with others, express and control eLliOtioiis, develop symbolic and problLni-solving abilities, and pia¢tice enicrgenl skills. Our monthly Stay and Play sessions enable parents and children lo learn logelher, reinforcing positive allachtnenls. RLudy SILiidy PiLSchool olf¢rs shorLcr sessions twice a wc¢k. DEVELOPMENTAL PROGRAMME FOR 2 YEAR OLDS & READY STEADY PRESCHOOL IYOP Ilmè¥3 %RsprrtTr rEeny vR5P ro¢ei*h io-
The Dry Arch Children's Centres Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) (Loiiliiiucd) Year ended 31 March 2025 Engaging fvlale Carers Together with the local nursing partnership, male carers were offered a basic health check. including blood pr¢ssure, cholesterol & mental health support. These pro¥ammes are pivotal lo including our male carers. 202412025 also saw the inlrDduclion of "Stay and Swim wilh Mc" sessi0Th5 for male carcrs to spend one lo one time with their children in Ihe pool. MALE ENGAGEMENT PROGRAMMES -nnectiOn TrIIs a IiiioimaTion wOrh0 Mstw & Swirri Vllth Ikle .43% Infant Mental Healtb Programmes & Workshops Anienatal ¢lasse5 are cNcial not only for ensuring that exp¢ctant parents feel prepared and supported duriiig this significant stage of life, but they also forn] the foundation of our relationships with families. For somc, this relalioiiship lasts for many years, often extending lo second and subseqLient children. Our postiia121 prograins atLd workshops provide new parents with a safe space to learn and socialize as they navigate the journey of new parenthood. Programs such as Infant Massage and our Baby Play iThitiatives offer pareiils opportUFLities lo understand the importance of early attackment and bonding, which fosteis their baby's brain dcvclopmenl. These programs also provide practical information on iiias'sage technique5, soothing tlieir baby, IcarningT safe sleep practices. Parent5 leam that sinwle aetivilies and quality one-on-one time are essential for building a strong attachment. Our weekly Breastfeeding Support Group is suitable for both new and experienccd brcasifeeding pkrenls. Breastfeediog is a complex process, and informal networks are beneficial for paT¢lIts, helping thotn learn new skills, solve probIen, adjust psychologically, and support their decision lo brcastlced both pra¢lically and socially over tinie. ANTENATAL PROGRAMMES AND WORKSHOP5 POSTNATAL PROGRAMtVlES & EVENTS li
The Dry Arch Children's Centres Company LimAted by Guarantee Trustees, Annual Report Oncorporating the Director's Report) {L'oiiiillt4cd) Year ended 31 March 2025 NIMATS The inlrodu¢tion of NIMATS has made the world of sliaring information belween slatulory organis4ilions and Sure Start a much tnore seamless proccss. This benefits rnore families. Representation and Lobbying The Dry ATch Childrcn's Centres remains passionate about profiliiig tlie needs of Cliildtcii alid F&tnilies al local, council and regional levels. As such the organisation repTeseiils Ihc iieeds of Local Cliildreii aiid Fainili&q oil maiiy boards and b(Klies including. Leading Swe Start. leading the local Eai'ly llllervenlioii Family Support FIUB. Hosting the Lirnavady Locality Plannill8 Group, as well as having a represenlalivc on the Western At¢<1 Oiitcomes groups and The Children and Young People's Strategic Partnership i'lgionally. This., along with represelllalson on local groiips withiii the Neiglibourhood reneival arca, Roe Valley Network and niany oilicr groLWS and networks ensurc5 local needs are higlilighied at Regional level. More importantly. services are developed and delivered using local illtelligcn¢e from HUB refeal8. Ensuring local services based on local ncedsl What Matter5 Most~ What our Families say Feedback is sougbt from our families on a regular blS - thi5 means that we ar¢ in touch wilh the needs ol. the families we are supporting, and can adapt our programmes and servitics accordingly. •••• IlJw ••• 12-
The Dry Arch Children's Centres Compally Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) (Lfjii¢intiedJ Year ended 31 March 2025 Going Forward Supporting Families througli Ongoing Challenges Th¢ presSi¢S of cost-of-living and financial insecurity ¢onlinue to arrcct many families, yel OLW ¢oirJnilm¢nl to stand alongside them retllaiiis unwaveriD£. Children in vulnerable circun]slaoces ar¢ often the m05t inipacled, facing challenges that can affect their education, emotional wellbeing. aiid long-tcrm opportunities. As we move into another year we will ensure thllt no family fa¢cs imposbiblc choiccs bclwccn csscnlials. and that praclical support is accessible to all. With flSiDg numbers of self-referrals from families aware Ihal help is vailable, we will conliThue to work closcly wilh statutory partners to address povcrty and its iinpacl, iiicluding the challenges faced by the "working poor." Our focus will remain on inlervenlions thal providc both immediate relief &nd long-term Iesilience for children and families. Addressing Effjotional-Based School Anxicty One ofihe most pressing issues we see in our communily is emolional-based scliuol anxicly among childrei) and young people. This Can sigiiificanlly impact learning, social development, and ovcrall wcllbcing. It IS OiLt intention lo expaud targeted piogramsnes to support children experiencing school-related anxiely. providing early intervention, tailored one-to-one support, and practical strat¢gios for parents and Larers. By woikii)g closely with scliools. n]eotal healtli prDf¢ssionals. and Families, we aini to help cliildren re-enga&Fe COtLfidently with leaming and thrive both academically and cmotionally. Ending Violence Against wome and Girls (EVAWG) The safely and wellbeill£ of children, young people, and families 15 inseparable fmm tackling violence aEdillSt womcn and girls in our ¢onununities. In thc coming y¢ar our work will focus oTh." Raising awareiiess and promoling safe spaces for children aJ]d yoiing pcoplc aFfccted by F.VA WG. Supportiiig parents and caregivers with ¢ducatioii, guidaiicc. and Ihcrapculic suppoi't. SIT¢nglhening colliiboralion with Statory and voluiitary parhiers to ensure timely aiid effective inlcivention5. Working with Families and Schools to support EBSA. Throu£h these actions, w¢ aim to break cycles of harim, protect cliildren, and empowe[ fainilies to live free from feaT and violence. Adapting to the Ever-Chan¥ing Need$ of Families Fanjilies are diverse, and so are their necds. There is no single bluepriiit for support. In 2025126, wc will continue to deliver flexiblc, tailored intervelltions through the Family Supporl HUB and our InuliL-asency p&rli)¢rs, ensuring tliat every fatn(ly receivcs the right support al the right tiine. Trllum# Informed Practice Understanding and addressing Adverse Childhood Experiences (ACES) is cenlral to building resilietLce. Beyond profLssional training, we know tliat cvery n]ember ol our coInmunity benefits from dwarencss and practical slralegics for managing the effects of'early trauma. In 2025126, the BELONG Cainpaign will cxlcnd to Iccnagers, parents, and the wider comniunity, using the "Biology of Stress The Science of Hope" documenlaiy as a springboard. This will be Eollowed by Cominunity Resilience Model training, empowering childrei). pateiit5, and community Encnibeis to build Strength, eonnLction, and wellbeiiig. A Hopeful Vision for 2025126 As we look ali¢ad. ourcommitment is clear.. to support falnilies tILrough financial, emotional, and SOCi<il challci)¥es, to empower children lo thrive in le3rniiig and lifc, and to build a comnillnily frec from fear and harm. Togcilier, we will ¢oiitinue lo nurtw'e a ¢ompassionale, resilieiiL ai)d conL)ecled cominunily. where every child has thc oppOrt[llY lo flourish, because il truly takc5 a wholc villagc lo rdise a child. 13
The Dry Arch Children's Centres Company Limited by Guarantee Tru5tees' ADnual Report (Incorporating the Director's Report) (Iollfiiiiied) Year ended 31 March 2025 Trustees, responsibiiitics statement The trustees. who are also directors for the purposes of company law, are responsible for preparing the trustees, report and tkne financial statetnents in accordance with applicable law alld United kn"ngdom A¢counting Stdndards (Unit¢d Kingdom Generally Accepted ACCOLting PracLice). Compaiiy law requires the charity In]stees to prepare fli1]Cial statements for each ycar wliich 8iv¢ a Irue and fair view of (lie scale of affairs of Ilie charitable company and the incoming resource5 and application of resources, including the incorne and expenditure. for that period. In preparing these finiincial Sialemcnts, the trustees are requircd to: select suitable accounting policics and then apply them consistently" observe the rncthods and priiiciples in the upplicable Charities SORP- make judgments and accounting estiinales Ihal are reasonable alld pnidenl. state whether applicable UK Accowiling Standards have bcctL followed, subject to aiiy inat¢rial dep4trtures disclosed explained in the financial stdleincnts.. prepare the financial slatemen(s on the £oing coiicerii basis unless it is inappropriate to prc5111ne ihat the charity will continue in busine55. The trustees aTe responsible for keepiiig adequate accounting records that are sufficient lo show and explaiii the charity's transactions and disclose witb ira50nablc accuracy at any time Ihe financi(Il position of the charity and enable Iliem to ensi¢ that Ihc financial slalemcn15 comply with the Coinpaiiics Act 2006. They are alsu responsible for safeguatding the assets of the cliarity and hence for taking reasonable steps for tli¢ prevention and detection of fraud and other irregularities. Auditor Each of the persons who is a trustee at the dale of approval of this r¢port confwm5 Iliat.. so far thcy are aware. there 15 no rglevanl audit inforination of whiGh the charity's auditor is uiiawarc. and they have taken all step5 that they OUEhl lo have taken as a trustee to make themselves aware ofany relevant audit infomiation and to cstablish that thc charity's auditor is awar¢ of that iiiformation. The auditor is deemed lo have been re-appointed in accordance with s¢¢lion 487 of the Companies Act 2006. The Iruslces, anni)al rcporl and the Strategic report were appi'oved on 02 Decenib¢i 2025 and signcd on behall of the board of INslees by= Mrs B Macque TnRslee 14-
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 2025 Opinion Wc have audited tlie financial statemen15 of The Dry Arch ChildreTh's Centres (the 'charity') for the year ended 31 March 2025 which comprise the statement of fmancial activities (including income and expendilure account), slalemenl OF fInCIal position, slalemenl of cash flows and the related noles, inGliiding a summary ol signifiLant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law aiid United Kingdoni Accountuig Stsndards. including FRS 102 The Finaiicial Reporting Slaiidard applicable in the UK and Republic of Ireland (United Kingdom Generally AcG¢Ptcd Accounting Practicc). In our opinion the financial stalemenls: give a true and fair view of the state of tlie charity's affairs as at 31 March 2025 and of ils in¢oiniJLg resoiwces and applicalion of rc50urces, including ils itLconi¢ and expendilure. for the year then ellded. have been properly prepared in ac¢orddnce with United Kingdoni Generally Accepted Accounling Praclicc.. have been prepared in accordance with the requirements of the Coinpanies Act 2006. Basis for opinion We conducled our audit in accordance with Inlcrnational Slandards on Audiliiig (UK) (ISAS {UK)) and applicable law. Our responsibilities undtsr those standaTds are further described in the auditor's iesponsibilities for the audit of th¢ financial statements section of our report. We arc independent of the charily in aLLordance witli die ethiLdl rcquii'ements that are relevant lo our audit of the fiiiancial Slatcmenls in thc UK, incliiding Ihc FRC'S Ethical Standard, and we have fijlfilled our other ethical rcsponsibilitie8 &n 8ccordallce willi th¢se requireiiients. We believe that the audit evideLice we have obtdined is sufficient and appropriate lo provido a basis for our opinion. Conclu5i0ns relating to going concer In auditing the fancIal slaternents, w¢ liave conclLuled Iliat the Iruslees, use nf the going conceiii basis of accounting in the preparation of the financial st&lgments is appropriate. Based on the work we have perfornied. we have not identified any material uncertainties relating lo ev¢nls or ondilions that. individually or collectively. may casl significant doubt on the cbarity's ability to continuc as a 80iThg concern for a period of al least Iwelve month5 from when the financial slalements are aulliorised For iss11e. Our responsibilities and the responsibilities of the trLisl¢es with respcct lo going concern are described in the relevant sections ofthis report. 15-
The Dry Arch Children's Centres Company Limited by Cuarantee Independent AudAtor's Report to the Members of The Dry Arch Children's Centres Year ended 31 March 2025 Other information Tl)e other information coniprises the infomtion incliided in Ihc annulll I'eport, other thali the financial slalemenls and our auditor's report IheTeon. The trustees are responsible for tbe other informatioii. Our opinion on the financial statemellts docs not cover th¢ othcr information and, except to thc cxtent otherwise explicitly stated In our icport, w¢ do not express any forn] ol assurdllce conclusion theTeon. onneclion with our audit of the fllwi¢ial ststemenls. our responsibility is to read the otber inforinalion and. in doing so, consider wheiher the other information is materially inconsislenl with the linancial slaleinenls or our knowledge obtained in thc audit or otherwise app¢ars to be materially mi551aled. If we ideiilify sucli nialerial inconsistencies or apparent malerial misstaleD]ents, we are required to dclerminc whether ihere is 8 inaierial misstatetnenl in the tinancial staternenls or a material misslatemenl of tbe oihcr inlorrAalion. If, based on the work w¢ have pcrformed, we conclude that there is a m&lerial misstatement of this ottLer intormatio, wc are reqlured to report that f2Ct. We have nothing lo report in Ihis regard. Opinions Oll Other matters prescribed by the Companies Act 2006 In our opinion, based on the work undertaken ill the course ofthe audil.. Ihe infoifflalion given in the tru5tees' repoil foT the financial year for which the financial stateiiients arc prepared ss consistellt with the financial statements; and Ihe trustees, report has been prepared in accordance with applicable legal requirErnent5. Matters on which we are required to report by exception In the light of the knowledge and understanding of the charity and ils environment obtained in tlie coursc of Ihc audil, ws have not identified material tni551atemenls in the Iruslees, reporl. We have nothing lo report in respcct of the following Inatter5 in r¢lalion lo which the Coinpanies Act 2006 requircs us lo report lo you if. in opinion.. adequate accounting records have not been kept. or rctUrn5 ad¢quale for our audit havc not bccn rcc¢iv¢d from branches not visited by u5. or the fjnancial slatemenls are not in agreement with the accounting records and returns. or certain disclosures of tru5tees' TemuTherats"on specifi¢d by law are nol niade.. or we have nol received all the information and ¢xplai)alions we require for our audit. 16-
The Dry Arch Children's Centres Company Limited by Guarantee Indepelldent Auditor's Report to the Members of The Dry Arch Children's Centres (coiiliHriedJ Year ended 31 March 21)25 Re5ponsibililies of trustees As cxplaincd more tiilly in the IrustCe5' responsibilities slatcment, the trustees (who dfc the direclors for tlic purposes of company law) are responsible for the prepaialioii of Ihe fjnancial 51aletneThls and for beiiig satisfied Iliat they giv¢ a true and fair vicw, and foi su¢h intemal coiitrol as the Irustees delcrnune is necessary to enable ihe preparalion of fanCial slatemcnts tliat are free from matciial misstatement. whether diie lo frdud or eiroi. In preparing the financial stal¢inents, th¢ trnstees are responsiblc for asses8inu the chdrity's ability to conlinue as a going concern. disclosing. as applicable, malters relal¢d to going conccrii and using the going concerii basis of accounting unless the Iruslees either Inter to liquidalc tkc charity or to ccasc op¢ralions, or have no realistic alternative but lo do so. Allditor's re5POllsibRlities for the audit of tkne financial statements Our objectives are to obiain ieasonable assurance aboui whetber the financial slalements as a whole are free from material Lllisstatement, whether due to fraud or error, and lo issue an auditor's report ihal includes our opinioii. Rcasonablc a5suraDce is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAS (UK) will always detect a material misslalctncnt when it exists. Misslalcmcnls can arise from fraud or eii'or and ale Lunsidercd malerial if, individually or in the aLrgregate. tliey could reasonably be expected lo influence the economic decisions of uscrs taken on thc basis of th¢sc financial statements. Irregulai'ities. iiicluding fraud, instances of non-compliance with laws and regulations. We design procedure5 in line willi our responsibilities, ouiknThed above, to detect material misslalemenls in respect of irre£ul2rities, including fraud. As part of an audit in accord]ce with ISAS {UK}, we exercise professional judg]nent and niaiulain protcssional sceplicism throughout thc audit. We a150'. Identify and assess th¢ risks of Tnaterial misststement of the financidl s'ldlcmenls, whether due lo fraud or error, design and perform audit proceduies re5pon5iVC to ihose riskg, aTrd ubt&in audit evidence that is sufficient and appropriate to provide a basis for our opinion. Thc ribk of not dele¢ling a nialerial ini5sthteiiient resulting from fraud is higlicr than for onc resulting IToin crroy. as fraud may involve collusioI), forgery. intentional omissions, misrepresenlalions, vr Ihe overridc of inlernal Control. Obtain an understanding of internal control relevant lo the audit in order lo design audit procedures that are appropriate in the circumstance5, but not Eor the purpose of expressing ai) opinion on the effecliveiiess of the internal control. Evaluate Ihe appropriateness of accounting policies used and tbe reasonablcness of accounting eslinjaies aiid rclated disclosures iiiade by the tru51ees. Conclude on th¢ appropriateness of the lrnstees, use of the going concern basis of accounting and, based on thc audit evidcnce obtained. wbe(her a terIal uncerlaiDly exi515 related lo events or condilioils ihal may cast significant dollbt on the charity's ability lo continue 35 a going coiicern. If we concludc tbal a material uncertainly exists, we are required lo dTdW attenlion in our auditor's report lo the related disclos'iire5 in tlie financial slalenients or. if Such disclosures arc inadequdtc, to modify our opinion. Our Lonelusions are based on the audit evidence obiaiiied up lo Ihe date of our aiidilor's report. Flowever, future events or condilioijs may causc Ihe charity lo cease lo continue as a going cotLcern. Evaluate the overall presentation, structure and content of the finLnci¢il slalemenls, including tlie disclosures. and whciher thc financial statemeiits r¢presenl the underlying transactions and events in d tnanner that a¢bicv¢s fair prcseiitalion. 17-
The Dry Arch Children's Celltres Company Limited by Guarantee Independent Auditor's Report to the IVIembers of The Dry Arch Children's Centres fcontiutied) Year ended 31 March 2025 We commiinicate with those charged with governance regarding, among oih¢r mallcrs. Ihe planned scope and timing of tlie audit and significant aiidit findings, including any 5igniFicant deficicncies in iniernal contrul that we identify during OUF audit. Use of our report This report is made solely to the charity's m¢mbcrs, as a body. in accoTdancc with Chapter 3 of Part 16" of ihe Companics Act 2006. Our audit work has bccn undertaken so that we rnighi state to tho charity's mciiibcis those matters we are required io state to thcm in an audito¢s report and lor no olh¢r purposc. To ihe fLillesl extent permitted by law, w¢ do not accept or asslme responsibility to anyon members as a body, for OUT audit worL for this TepoAt or for the opi hcr Il)an Ilie cliai'ity and the cliarity's ns c have fornied. Shaun McElliit (Senior Auditor) For and on behalf o Clarcmounl Chartered Accountants & s Ib Brookmount Crescent Omagh Co Tyrone BT78 514G tutory alldilor 02 Deccmber 2025 18-
The Dry Arch Children's Centres Company Limited by Guarantee Statemellt of Financial Activitie5 (including income and expenditure account) Year ended 31 March 2025 2025 R¢5tricted kund8 2024 Unr¢stri¢ted fw)ds Total funds Total fuiid5 Not Income aiid endowments Donations aud legacies Oiber trading activities Invcstmenl income 19.190 691.178 10,663 1.195,896 1,215,086 691.178 10,663 I,146,150 710,606 7,385 Total income 721,031 1,195,896 1,916,927 1.864,141 Expellditure Expenditure on charitable activities Total expenditure 626,238 1,195,896 1,822,134 1,685,330 626,238 1,195.896 1,822,134 1.685,330 Net ill¢on]e and net 0veMent in lunds 94,793 94,793 178.811 Reconciliation of funds Total funds brought forward Total funds carried forward 1,157,280 255.074 1,412,354 1.233,543 1,252,073 255.074 1,507,147 I,412.354 The stalemenl of fiiiancial activities includes all gains and losses recognised in the year. All income and exp¢nd&turg dcrive from continuing activities. The on paEe& 26 to 31 form part of thesc finaneÈ#l slatLimeDt5. 19-
The Dry Arch Children's Centres Company Limited by Guarantee Statement of Financial Position 31 March 2025 2025 2024 Note Fixed assets Tangible fixed asscts 12 177,549 209,555 Current assets Debtors Cash al bank aud in hand 13 SJ95 1,367,671 19,708 1,231,256 1,373,066 1.250,964 Creditors: amouTht5 falling due within one year Net Current a55ets 14 43,468 48,165 1,329,598 1,202.799 Total assets less current liabilitie5 ,507,147 1.412.354 Net assets 1,507,147 1,412,354 Funds of the charity Re511iGted funds Unteslricted fuThds 255,074 1,252,073 255,074 1,157,280 Total charity funds 16 1,507,147 1.412,354 These financial statements were approved by tbe board ol InLstees and autliorised for isslle on 02 December 2025, ' and are signed on behalf of the boaTd by.. Mrs B MaGq Trustee The llotes oll page5 26 to JI for parl of these fJn2nci81 slHlements. 20-
The Dry Arch Children's Centres Company Limited by Guarantee Statement of CAsh Flows Year ended 31 March 2025 2025 2024 Casb floiv5 Irom operating activities Net incomc 94,793 178,811 AdJusln?enisfoi-' Depreciation of tangible fixed assets Government grant income Otber intercsl receivable and similar income 47,103 47,025 (1,215,086) (1,146,150) (10,663) (7.385) Changes IK.. Trade and other debtors Trade and other creditors 14,313 (4,697) 2,773 (2,6071 Cash generated from operations (1,074,237) (927.5331 Interesl rcccived 10,663 7,385 Net ca511 uscd io operatillg activili¢s (1,06.1,574) (920,1481 Cash flows from iiivesting activities Purchase of t]gible assets Nct cash used in investing activities (15,097) (56,7901 (15,097) (56,7901 C45b llows from financing activities Governtncnt grant in¢omc Net casli from financiii8 activities 1,215,086 1,146,150 1,215,086 1.146,150 Net increase in cash #nd Lash equivalents Cash and eash equivalents dt beginning of year Cash and cash equivalents at end of year 136,415 1,231,256 169,212 1,062,044 1,367,671 1,231,256 The note$ on pag¢s 26 tEJ 31 form part of tbese finAucidl slalemenl5. 21-
The Dry Arch Childrell's Centres Company Limited by Guarantee AccountiThg Policies Year ended 31 March 2025 Basis of prep$ration Thc financial 51alement5 have been prepared oll th6 historical cost basis, as modified by the revaluation vf certain financial assets and liabilities and investment propertse8 measured &t fair value through income or expenditure. The tinancial sllllcments arc preparcd in sterling, which is Ihc functional CLwrency ol ihe cnlily. GoiThg concern There are no material iincertaiThties about the charity's ability to ¢oiiliniie. Judgements and key sources of estimation uncertainty The preparation of the Iinancial statements reqiiires management to make judgenienls, estimate5 dnd assurnplioiis that affect the atnou]its reportcd. These estimalcs and judgernenls are conlinually reviewed and are bascd on experience at]d other factors, illuliiding expectations of lulure events th are believed to be reasonablc undLr tlie circunislanGes. No judgements, accounliog eStint¢S or assumptions that have been niade by illanagciiieiit will l)ave & significaiil effect on the amounts recognised in the fmancial statenients. Fund accOting u[estrICted funds are &vailabl¢ for use al the discretion of the Irustees in furtherance of thc gcneral objcctivcs of the charity. Rrslrictcd funds are subjected lo restrictions Oll Iheit expendilure itnposed by the donor or tluougli the Icrn15 oran appeal. Incoming R¢souYees All incoming resoiwces are included in the statement ol Fillanoial actLVlties when the ¢haril'y is enliiled lu the income and the amount can be quaTrlified with reasonable accuracy. The folloiving spccific policies arc applied to particular categories of income.. Voluntary income is re¢eived by way of grants, donations and giftb. and 16 included in full in the Stateineiit of Financial Activities whcn receivable. Granls, whcrc cnliilett)ent is not conditional on the delivery of a specific perfonnance by the cbarÉly, are recognised when ihe charity b¢con]es Lincoiidilionally enliiled lo Ihe granl. Investment income is included when rcceivable. Incoming resources from charitable trading activity are accounted for whcn earned. Inconiing resources from grants, where related to perf0mnce and spccific deliverables. ar¢ a¢counl¢d for as the charity earns thc right to consideration by ils pcrformance. 22-
The Dry Arch Children's Centres Company Limited by Guarantee Accounting Policies {LoitriJtuÉd) Year ended 31 March 2025 Incoming resources All incoming resources are included in the statement of financial activities wlien enlillement has passed to tlie charity-, it is probable thal the economic benefits associated with the transa¢lion will flow lo the charity and Ihc amount caTh be reliably measured. The followuig specifiL policies 3r¢ applied lo particular calegories of inLunic: - Tlicotne from donations or grants Is recognised when there is evidence of entiilcmcnt to the gift, receipi is probable aiid its amoulll be measured reliably. Legacy income 15 0£nISed when receipt is probable and eiititlement is established. Income from donated goods is measuTed at the fair value of the goods unless Ihi5 is impractical to measurc reliably, in which casc the value is derived from the cosl lo thc doiior or the estimated resÉLle value. Donaled facilities and setvices are recognised in Ihc accounts when rcc¢iv¢d if Ilie value can be reliably measured. No ajnounls are included for Uie conlTibulion of general volunteers. In¢oin¢ from conlracls for the supply of services is recogni5¢d with the delivery of the contracted service. Tliis is classified as unreslrictcd fidS unless there 15 a contractual requirement tor it to bc spcnl on a particular putpose ond returned if unspent. ill whA¢h case it rnay be regardcd as restricted. Resouree5 expended Expendilure is iecognised on an accrLthI basis a5 a liability is incurred. Expei)diture iiicludes any VAT wliich cannot be fully recovered, and ks reported as parl of Ihe expenditue to which it relates- - Costs of generating funds comprise the costs associatcd witb attracting voluntary income and costs of trading for fundraising purposcs. Charitable expenditure coinprises those cosLs in¢urred by the charity in the delivery of ils activities and services for its belleficiaries. Jt includes both costs thal be allocated directly lo sucli activities and those cost5 of an indirect nature necessary to support them. Governance Costs include those costs associaled with meeling the conslitulional and slatulory reqiiiremenls of the charity and include Ihe audit fees and costs li[ed to the strategic management ol the charity. All costs are allocated betwccn the expendilute categories of the SOFA oll a basis designed lo reflect the usc of Ihc resource. Tangible assets All fixcd assets are initially recorded at cost. Depreciatio Depreclalion is calculated so as lo wrile orr Ilie cost or valuation of ali asset, less ils rcsidual valuc, ovcr IIIL ierLI1 econoinic life of tliat asset as follows.. Building adaptions Motor vchicles Eqiiipmenl Leased Asscts 5 /0 straight line 20 % straight line 100/0 51raiglil liJ]e 20 % straight linc 23-
The Dry Arch Children's Centres Company Limited by Guarantee Accounting Policies (Loiiliiiucd) Year ended 31 March 2025 Impairment of fixed assets A review for indicators of itnpairnient is Caled out at each reporting date. with the recoverable alOUnt being estimalcd wherc such indicators exist. Where the carrying value exceeds the recoverable amount. the asset is impaii¢d accordingly. Prior impairments are also rcvicwcd for possible reversal 81 each reportin¥ dale. For the purposcs of impairment testing, wheTh it Is not possible to estimate the recoverable amount of an individual asset. an estinthle is made of the recoverable amount of the casli-g¢Lieraling unit lo which Ilie aSet bclongs. The cash-generating unil is the sniallest identifiable group of assets tlial includes the asset and generales casli inflows that largcly independent of the cash inflows from other assets or groups of asscts. For impairmcnt testing of goodwill, Ihe goodwill acquired in a busin¥55 CQtnbindlion is, frum the dL(Luisiliun ddle, allocalcd to each of the cash_generalitLg units ihal ale expected lo benefit from the synergies of the combinalffion, irrespective of whether other assets or liabilities of the charity are assigned to those units. Financi1 instrumellt5 A financial asset or a financial liability is recognis¢d only whcn th¢ charity bccomes a party to the contractual provisions of the instriunenl. Basic fiiiancial instruments are initially recognised at Ilie amount receivable or payable including any relalcd traiisaction cost5. Current asse15 and curreiit liabilitie5 are subsequently tneasured at the cash or other consideration expected lo be paid or r¢tycived and noi discountcd. Dcbt instruments ar¢ Subsequently measured at amorlised cosl. Where investments in shares are publicly traded or their fair value can oth¢rwi5¢ be measured reliably, the investmcnl is subsequently measured at fair value with changes in fair valu¢ recognised in inconie aiid expenditute. All otlier such investments are subscquently measuTed al cost less imp&iment. Olhcr fin2n¢ial instruments, including d¢rivatives. are initially recoglliscd al fair value, unlcss paymci)I for an assel is defgryed beyond normal business tertns or financed at a ralc of interest tliai is not a markel i'alc, iii whicl) case Ihe asset is measured at the present value of the future payments discouiited at a market rale ofinleresl for a siinilar debt instrumeiil. Otlier filncIal instrutnenls are subsequeiitly measured at fair value, with any ¢haJige5 recognised in ihe sldtement of financidl activities, with the exception of hedging instrnmenls in a designated hedging relalionghip. Financial a88¢15 tllat ar¢ measured al cosl or amorlised cost are revicwcd fvr objc¢live cvidcnLc of itnpdirtneiil al Ihc end of each reporting dale. If there is objeclivc evidence ofimpairment, an impaiimcnl10s5 is Tecognis¥d under the appropriate heading in tt]e 51atemcnt of fLnaiicial (iclivilies in whicli the illilidl gain wa5 recognised. For all equity instruments rcgardle55 of significan¢¢, and other financial assets that Éire individually signilicdnt, these are a5s¢sscd individually for itnpairnienl. Oihcr financial assets are ciibci. assessed ii)dividually 01 gioliped 011 thc basis of similar Cr11 risk characteristiC5. Any reversals of impaim]ent are reco]sed injmediately, to the extent that the reversal does not result in a carrying amount of the financial asset Ihat exceeds what the carrying amount would h&ve been liad the illlpdllttictlt not PTeviously been Tccognised. 24-
The Dry Arch Children's Centres Company Limited by Guarantee Accounting Policies (contiiiued) Year ended 31 March 2025 Defined contribution plans ContriblllioJ]s lo defined colltribulion plans are recognised as an expeiise in the period in which the related service is provided. Prepaid ¢ontribulions are rccogntsed as an asset to the extent that ihe prepayment will Icad lo a ieduction in future payments or a Lash refund. When contribution5 arc not expecled to be settled wholly within 12 months of the end of Ihc reportiiig date in which tl)e employees render the related service, the liability is measured on a discounted present value basis. Tlie unwindirig of the discount is recogni5ed as an cxpense in the period in wliicb il arises. 25-
The Dry Arch Children's Celltres Company Limited by Guarantee Notes to the Financial Statements Year ended 31 March 2025 Gener#1 information The charily is a public bellefil entity and a private company liniilcd by guarantee. registered in Notliern Irelimd and a registered charity in Northcm Lreland. The address of Ihc rcgisteied Office is Unit 1 50 LegavalloTh Roiid, Glensliane Business Park, Dungiven, Co Derry, BT47 4QL. Statement f compliance These finan¢ial statements have be¢n preparcd in compliance with FRS 102, The Financial Rcporting Standard applicable in the UK and the Republic of Ireland,, the Si&l¢m¢nl of Recommended Practice applicable to charitics preparing their accounts in accordancc with tho Financial Rcporting Standai'd applicable in thc UK and Republic Ireland (FRS 102) (ch&11]eS SORP (FRS 102)) and the Companies Act 2006. Limited by gu&r&ntee The company is Limited by Guarantee aiid does not have a share capital. Donations and legacies Unrestricted Fund5 Reslriclcd Total Funds 2025 Grants WHSCT (Liniav(Idy) HSCB (Sureslart) DFC HSCB Fair Play Grant PlayEroup HSS Milk Rcfwjd USEL Children in Northern Ireland & Small Grallls Early Years Pathway Fund Wc51eni Area Olltcomcs Group BBC Children In Need Transport Income 244,312 816,375 30,389 10,013 34,677 244,312 816,375 30,389 10,013 34,677 3,411 15,779 20,300 32,000 3,411 15.779 2U.306 32,000 7,824 7,824 19,190 1,195,896 1,215,086 -26-
The Dry Arch Children's Centres Company Limited by Guarantee Notes to the Financial Statements {LoKriiiued) Year ended 31 March 2025 Donations and Icgacies (conliit¥ed) Unrestricted Funds Restrictcd Total Funds Funds 2024 Grants WHSCT (Liniavady) HSCB (Surestart) DFC HSCB Fair Play Grant Playgroup HSS Milk Refimd USEL Cliildrcll in Northern Ir¢latLd & Small Granls Early Years Pathway Fur)d Weslcm Area Outcotnes Group BBC Children ID Nced Transport Income 5.000 220,064 742.159 28,537 1,600 39.185 225,064 742.159 28,537 1,600 39.185 3,151 17,354 21,256 30,000 5.000 25,443 7,401 3,151 l7,354 21,256 30.000 5,000 25,443 7,401 30.505 1,115.645 1,146.150 Oiher tradfing activities uleStricted Total Funds Funds 2025 Unrestricted Total Funds Funds 2024 Daycare & OOS Fees Room Flire Training RegistralioTh Feeslolher Management fees contribution towards goveniance costs MiscellalleOUS Receipts 675,285 1,940 5,651 1,806 675,285 1,940 5,651 1,806 694,048 694.048 9,910 153 9,910 153 4,597 1.899 4,597 1,899 6,495 6,495 691,178 691,178 710,606 710,606 Jnvestmcnt illcome Unreslrictrd Total Funds Funds 2025 UnStrICted Tolal fL]nds Fui)ds 2024 Bank Interest ReL'eiv¥4ble 10,663 10,663 7,385 7,385 -27-
The Dry Arch Children's Centres Company Limited by Guarantee Notes to the Financial Statements (Loiiliiiiied) Year ended 31 March 2025 Expenditure on charitable activities by fund type Unrestricted Funds Restricted Tolal Funds Funds 2025 Limavady Sureslart 190,171 715.002 26.017 190.171 715,002 26,017 312,246 29.034 DFC Daycare & OOS Expenses Playgioup BBC Children In Nccd Chil(tren iii Northern Ireland Pathway Fund Support costs Exr¢ptional costs of charilabLe activities 312,246 29,034 7.068 27,495 201,109 7,068 27,495 513,41n 1,691 312.301 1,691 626,238 1,195.896 1,822,134 Ullic5triclcd Futids Restriclttd Tol<il Funds Fiinds 2024 Limavady Sureslart 163,854 649.765 23,791 163,854 649.765 23,791 375,417 35,770 24,449 11,287 26,901 372.022 2,074 Daycare & OOS Expenses Playgroup BBC ChildreTh In Need Children in Northern Ireland Pathway Fw Support costs Exceptional costs of charilable actLvilies 375,417 35,770 24,449 11,287 26,901 179,828 192,193 2,074 569,684 1,115.645 1,685.330 -28-
The Dry Arch Children'• Centres Company Limited by Guarantee otes to the Financial Statements (Loiiriiitsedj Year ended 31 March 2025 Expenditure on charitable activilies by activity type Activities undertaken dir¢cily Siipport cosls Totsl funds 2025 Total fund 2024 Limavady Surestart DFC Daycare & OOS Expenses Playgroup BBC Children In Need Childrcll in Northctn Ireland IOG (Training Room) PF¢ihway Fund Governance costs Exceplional cost of charitable activities 190,171 715,002 26,017 312.246 29,034 61,969 101,373 4,372 80 5,643 15 13,237 2,706 4,504 319,511 1,691 252,140 816,375 30,389 312,326 34,677 15 20,305 2,706 31,999 319,Sl I 1,691 227,464 742,159 28,538 375.455 39.185 25,443 21,255 379 30.001 193,377 2,074 7,068 27,495 1,307,033 515,101 1,822,134 1,685,330 Net income N¢t liOnie is slated after Chargin(¢rCdItt.ng}.. 2025 2024 Dcpreciation of tangible fixed assets 47,103 47.025 10. AuditOf5 remuneration 2025 2024 Fees payable for the audit of the financial slatcmcnts 7,080 6.420 11. Staff eost5 Tbe lolal staff costs and employee bellefLls for the reporting period arL analysed as follows-. 2025 2024 Wages and salaries Social SeCilty ¢osts Employer contributions to pension plans 1,355,629 98,954 28,217 ,253,773 80,781 21,346 1,482,800 1,355,900 The average head count of einployee5 during the year was 86 (2024: 96). l-he avcrage number of full-lime equivalcnt cmployees during the year 15 allalysed as fouows.. 2025 2024 Number of staff _ adminiblralive staff 86 96 No ernployee received employee benefits of niore th7 £60,000 during the year (2024.. Nil). 29-
The Dry Arch Children's Centres Company Limited by Guarantee Notes to the Fillancial Statements lioniiitiiod) Year ended 31 March 2025 12. T#ngible fixed a5set5 Building Adaptions Motor vehicles Equipmcnt Ledsed Assets Total Cost At l April 2024 Addilions Disposals 623.436 l68,081 398,563 15,097 (2,700) 5,485 1,195,565 15,097 (2,700) At 31 March 2025 623,436 168,081 410,960 5,485 1,207,962 Depreciatioll At l April 2024 Charge for thc year Disposals 495,376 22.581 122.570 13,123 362,579 11,399 (2,700) 5.485 986,010 47,103 {2,700) At 31 March 2025 517,957 135,693 371,278 5,485 1,030,413 Carrying amount At 31 March 2025 105.479 32.388 39,682 177,549 At 31 March 2024 128,060 45,511 35,984 209,555 13. Debtors 2025 2024 Trade debtors Prepaym¥nts aod accrued income Grants receivable 425 477 4,493 477 19,231 5,395 19,708 14. Creditor5: xniounts falling due withill one yLthr 2025 2024 Bank Ioatjs and ovcrdrafts Trade creditors Accruals and det.erred iiicome Other creditors 8,318 645 5,173 29,332 4,776 5,173 34,560 43,468 48.165 15. Pen5i0ns and other post retirement benefits Dered contribution plans The amount recognised in income or expenditure as an expense in relalioii lo defined contribution plans was £28,217 (2024.. £21,346}. -30_
The Dry Arch Children's Celltres Company Limited by Guarantee Notes to the Financial Statements {conriiiiiedJ Year elldcd 31 March 2025 16. Analysis of charitable funds Unrestricted funds At l April 2024 At Expcnditiire 31 March 2025 Income General funds 1.157.280 721,031 (626.238} 1,252,073 At I April 2023 At Expeuditure 31 March 2U24 Income GeTheral funds 978,469 748.496 (569,685) 1.157,280 Restricted funds At l April 2024 At Expenditurc JI March 2025 Income Restricted Flwd 255,074 1,195,896 (1,195,896) 255,074 At Expenditure 31 March 2U24 l April 2023 Income Restricted Fund 255,074 1,115,645 (I,115,645) 255,074 17. Analysjs of changes in net debt At 31 Mar 2025 At l Apr 2024 Cash flows Cash al bank and in hand Debt du¢ within one y¢ar 1.231,256 {3,656) 136,415 14,6621 ,167,671 (8,318) 1,227,600 111,753 ,359,353 -31-