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 tn￿tees, 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 m￿alled 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 Cll￿ent 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 SupportIl￿amIlY 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 s￿￿￿then, 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 expenditi￿e
should it be required in Ili¢ ￿t￿re.
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 tra￿S[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 opports￿ltieS
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, yoL￿g
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 inte￿entiOn 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, proportio1￿le 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 Fa￿111¢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 HE81￿7 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 yoL￿g 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
r￿l￿s￿lng Fricndships
P**sKal Actwiiy
ltsllovieeo Camp
In51tte Out
•TickeO 011
*DrawlE￿ll & 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 d6velopme￿I 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 WI￿1 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 0￿erIng help where il is
needed. As such Parents who do iiol live within these catchmenl a￿llS 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 prOgr￿l￿neS 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
R*Èdy 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* %Rsp￿￿rrtTr 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 wOr￿h0￿ 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 refe￿al8. Ensuring local services based on local ncedsl
What Matter5 Most~ What our Families say
Feedback is sougbt from our families on a regular b￿lS - 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 Sta￿tory 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 ACCOL￿ting 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 fI￿nCIal 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 f￿ancIal 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 f￿anCial 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 eStin￿t¢S or assumptions that have been niade by illanagciiieiit will l)ave & significaiil
effect on the amounts recognised in the fmancial statenients.
Fund accO￿￿ting
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 perf0m￿nce 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 fi￿dS 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 i￿erLI1
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 Ca￿led out at each reporting date. with the recoverable a￿lOUnt 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 a￿Set 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 fil￿ncIal 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 Cr￿11 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
ul￿eStricted 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
Un￿StrICted 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 li￿Onie 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 SeCi￿lty ¢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 th￿7 £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
Der￿ed 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-