REGISTERED COMPANY NUMBER: N1031482 INorthern Ireland) REGISTERED CHARITY NUMBER: NIC 102040 ort of the Trustees and Financial Statements for the Year Ended 31 March 2023 for Ball bccn Women's Centre Limited an Limited b Guarantee Lynn Drake & Co Ltd Statutory Auditors I st Floor 34 B-D Main Street Moira Co. Annagh BT67 OLE
Ball been Women's Centre Limited Contents of the Financial Statements for the Year Ended l March 2023 Pagc Reference and Administrative Details Report of the Trustees Report of the Independent Auditors 10 to 13 Statement of Financial Activities 14 Statement of Finaneial Position 15 Statement of Cash Flows 16 Notes to the Statement of Cash Flows 17 Notes to the Financial Statements 18 to 32 Detailed Statement of Financial Activities 33 to 34
Ball been Women's Centre Limited Reference and Administrative Details for the Year Ended 31 March 2023 TRUSTEES Elizabeth Anne Kelly (Tesigned 271112023) Hazel Mcclean Carol Moffow (appoiiited 2711/2023) COMPANY SECRETARY Sandra Hayes REGISTERED OFFICE 34 Ballybeen Square Dundonald Belfast Co. Antrim BT16 2QE REGISTERED COMPANY NUMBER N1031482 (Northern Ireland) REGISTERED CHARITY NUMBER NIC 102040 AUDITORS Lynn Drake & Co Ltd Statutory Auditors 1st Floor 34 B-D Main Street Moira Co. Arniagh BT67 OLE SOLICITORS ICEO Michael Andress & Co 961 Upper Newtownards Road Dundonald Belfast BT16 IRL Chief Exccutiv¢ - Tanya Hughes BANKERS Ulster Bank 1-2 King's Square King's Road B¢lfast BT5 7EA
Ball been Women's Centre Limited ort of the Trustees for the Year Ended l March 202 The trnsfres who are also directors of the charity for the purposes of the Companies Act 2006, Present their report with the financial statements of the charity for the year endcd 31 March 2023. The trust¢¢s liav¢ adopted the provisions of Accounting and Reporting by Charities.. Slatement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019). OBJECTIVES AND ACTIVITIES Objcctives and aims Ballybeen Women's Centre is a charitable, voluntary organisation committed to the personal and social development of woinen, young people and pre school children and aiins to address tl)e educational, social and health needs of its users. The key aims of the organisation are: To proinote active citizenship and seek to improve the quality of life for women and families in the area. To proinote the physical, cmotional, social and Cducational d¢velopin¢nt of infants and young cl)ildren, in a safe, sccure and caring environment. To promote the value of education and training amongst women in the arca and to encourage their participation in such programiiies. their progression on to further training / ¢ducation' and their retuim to the labour market. - To proinote liealth and heighten awareness of health issues amongst young people. To continually strive to ensure the consolidation and rther development of services to the community. Significant #ctivities Ballybeen Woincn's Ccntrc is a inaturc, vibrant coininunity organisation that delivers quality serviccs in an area of low and weak community infrastructure. The organisation promotes social inclusion by involving th¢ most inarginalised groups in the area in thc dcvclopmcnt and management of programmes to address their needs. The main activities of th¢ OTgani5ation are.. Education and Training Quality Childcar¢ Services Health Education and Proinotioll Support for Women and their Families Peer Educatioii youiig pcoplc's health project Cultural Diversity Programmes An outreach and support piogramm¢ 5UPPOrts th¢5¢ activiti¢s. There are ¢urr¢ntly nineteen staff employed by Ballybeen Women's Ccntre. The Centr¢ Director has day-to-day responsibility for managing the organisations activities and reports to a nianagement committee made up of local womeii.
Ball been Women's Centre Limited Report of the Trustees for the Year Ended 31 March 2023 OBJECTIVES AND ACTIVITIES Public benefit For over 30 years Ballybeen Women's Centre has been developing and delivering quality services in an area of low aiid weak coinmunity infrastructure. We have developed a service delivery model that enables individuals and families to access a range of services and support in one location. Ballybeen Women's Centre actively seeks to targ¢t those most marginalised and vulncrablc within the community. The centre utilises a coinmunity development approach, based on principles such as empowennent, User involvement and participation in ordcr to meet the needs of all users. Young people and women are encouragcd to become involved in the thinking, deciding, planning and playing an active role in the Centre's development and operation. Benefits to the community ale.. iCTeased access to greater raiige of services and comiiiunity activity Social and economic development - Greater influeiice and participation of community membcrs in decisions affecting the area - Gr¢atcr capacity building opportunitlCS Wlthin the community Greater networking and collaborative working within the community leading to increased resources into the community Improved relationships at local level - Empowennent of individuals to makc infom]ed decisions Production and impleinentation of an agreed action plan for the area Rcduccd social isolation and exclusion Positive role Inodels within the community Increascd activ¢ Citizenship Incr¢as¢d s¢ns¢ of pride by residents and a more positive perception of the area by others Increase in volunteeiing within thc coininunity - Establishment of new cross conimunitylborder r¢lations Greater integration of ethnic minorities into local community Reduction in racial tcnsions within the cstatc A healthier community Incrcased l¢ad¢rship and activ¢ citizenship Key bcn¢ficiaries are= Woinen of all ages- Young people 12-20 years. children O- I l years Ben¢ficiaries reside in the Ballybeen/Dundonald arca. Public benefit is demonstrated tlirough ongoing monitoring and Cvaluation of all services and programmes. Each facility has a complaints and suggestions box where thc public can comment anonymously. R¢gular needs assessments and consultations are undertaken with service users to ensure programmes are tailored to their needs. No harm to b¢n¢ficiari¢s has been identified. Th¢r¢ is no Private benefit to any individual othcT than the training and d¢velopment OppOrnitieS made available to volunteers and meinbers of the management committ¢¢.
Ball been Women's Centre Limited ort of the Trustees for the Year Ended 31 March 2023 ACHIEVEMENT AND PERFORMANCE Charitable activities Ballybcen Women's Centre (BWC) is an integrated servicc provider committed to cnabling women, young people and children to realise their potential and fulfill their aspirations through personal and socio-econoinic devclopment and hcalth promolion. BWC was established in 1984, making it one of the longest establishcd woinen's centres in N. Ireland, and has b¢¢n developing and delivering quality serviccs in an arca of low and weak community infrastructure for almost 40 years. The Centre has developed a Service delivery model that enables individuals and families to access a range of services and support in one location. It provides support to other community groups in the area and lias been a catslyst for cominunity development and capacity building. The principles and practice of community devclopment underpin all the work of the Centre. BWC targcts peopl¢ who arc often most inarginaliscd and vulnerable within the comiiiunity due to their Social, ¢conomic, and personal circumstances and who may not be associated with any other form of activity in the comniwiity. The Centre assists women of all ages, children, and young people to acccss thcir existing strengths and abilities and identAfy their areas for development. By adopting a comniunity development approach based upon tlic principles of empowenn¢nl and user involvement it involves service users in tlie design, dclivcry, and management of projects. BWC promotes social inclusion by involving individuals in the development and management of programmes to address their needs. One of the biggest challenges facing many this year was the cost-of-living cris¢5. This had a massive impact on familics who attcnd thc Ccntre with many finding it difficult to mak¢ ends meet. This year BWC continucd to d¢livcr a rangc of services and programines within the coininunity and as an organisation we woTk¢d to ensure vital support was available in a timely and appropriate manner to those In05t in need. Core areas of work included: Childcare The Crèche, Playgroup and Preschool facilities provided high quality childcare provision within thc community. FlY Support BWC supported many familics in nccd within the coinmunity through our family support programme. Health - The women's health programmc worked with a range of partncrs to d¢liver health and wellbeing initiatives including a matemal mental health programme and healthy eating on a budg¢t. Education and Training We delivered a broad range of courses and prograinm¢s including essential skills, beauty skills, history, community d¢velopm¢nt and l¢adeTship. Peer Education Project This year PEP operated 3 evenings a wcek delivering structured peer led programmes and a weekly dropin for young people from the local community. Good Relations - W¢ delivered a number of cross community and cross border initiatives. European Projects - We continue to mlage 3 European partnership projects.
Ball been Women's Centre Limited Report of the Trustees for the Year Ended 31 March 2023 BWC continued to work with ¢xisting partncrs such as, Belfast Health and Social Care Trust, Lisburn & Castler¢agh City Council, Early Years Organisation, East Belfast Sure Start, Belfast Metropolitan College and the local schools, Cavan Women's Coll¢ctiv¢, WSN, WRDA, Brooklands Primary and Dundonald High to develop and deliver services and programmes to meet local need. FINANCIAL REVIEW Financial position Th¢ company had net incoiiiing resources for the year of £21,605 (2022: n¢t inconiing resources of £16,004), which reflected the coinpletion of a nuinber of projects during the year. Unrestricted funds increased by £37,242, while restricted funds d¢creased by £15,637. Reserves policy B WC remains cominitted to moving forward, to growing and to exploring new methods of working. We also maIn committcd to achieving our goal of building a new Women's Centre that will s¢rv¢ women, fnill¢s, children and young peopl¢ froiii Ballybcen for many ycars to com¢. Rctaining a level of reserves enables us to work towards the realisation of our longcr tenn stratcgic goal a5 well as enabling us to respond to the needs of our users in a timely and appropriate manncr. Ballybeen Women's Centre have set a reserves policy which requiTCS that rcscrvcs bc maintained at a Icvel which ensures that: l. the cor¢ activity of Ballybcen Women's Centre could continue during a period of unforeseen difficulty 2. the setting could meet its liabilities ill the event that it liad to close or reduce its servic¢s for ¢xample meet redundancy costs a proportion of these reserves have to be maintained in a readily realisable fomi e.g. cash at bank. Procedure To ensure this policy is complied with Ballybeen Women's Centr¢ will endcavour to ensure.. l. that we maintain a l¢v¢l of r¢s¢rv¢s 2. the level of reserves are consistently reviewcd with future financial sustainability in mind . work with the Treasurer to ensure reserve Icvcls are monitored and maintained.
Ball been Women's Centre Limited Report of the Trustees for the Year Ended 31 March 202 FUTURE PLANS Looking to the year ahead, BWC will continue to plan, develop, and deliver inuch needed support services within the community and we will continu¢ to strive to secure the rcsourc¢s necdcd to create a new Women's Centre tliat will= l. Allow the Women's Centre to better nieet the needs of existing users in a'fit for purpose, building 2. Expand service dclivcry and offer services to people not currently engaged by the Centre 3. Build partnerships with statutory and voluntary organisations in order to make their services accessible to women, families and young people in Ballybeen 4. Create additional employment in the Women's Centre 5. Provide additional childcare and out of school services 6. Be more efficient and reduce operating costs 7. Provide a focal point in Ballybccn and help to improve th¢ overall presentation of the area. As usual sccurtng funding is vital to OUT d¢v¢lopm¢nt as an organisation and we are very gratefi]I to everyone who has supported our work during th¢ year. OUT comniitm¢nt to quality and our passion for the work that we do will ensure that we remain focused on tackling the key issues that matter to the coinmunity. Ballybeen Woni¢n's Centre will target older woinen who are often most marginalised and vulnerable within the community due to their social, economic, and personal ¢iicumstanc¢s and who may not be associated with any other form of activity in the community. The Centr¢ will as51St them to assess their existing strengths and abilities and identify pcrsonal areas for development and support. This projcct will dcliver an iiitcgrated, holistic programme that will reduce thc vulnerability and isolation of older women. It will cr¢at¢ a space wh¢r¢ th¢y can meet others in similar circumstances to themselves and together they will have opporLuniti¢s to develop practical skills and gain knowledge in a range of areas e.g. healthy eating, finances, online safety etc. The programmes deliv¢r¢d will also facilitat¢ personal development and increase resilience that will bcttcr equip participants to deal with the pressures of everyday life, reduce social isolation and promote health and wellbeing. BWC adopts a COiT)munity development approach based upon the principl¢s of empowement and user involvement. It involves service users being involved in the d¢sign, delivery, and management of projects. This is a particularly ¢ff¢ctivc mod¢l within disadvantaged con]munities as it offers access to those inost marginalised and ¢xcluded from mainstream provision and has significant influence within specific peer groups e.g. older women Core areas of work include.. o Education and Training o Childcare and Farnily Support o Health Promotion and Education o Pccr Education Project for Young People
Ball been Women'5 Centre Limited Report of the Trustees for the Year Ended 31 March 2023 o Culiurc, Diversity and Good Relations - Cross Community /Border work o General Support and Advice STRUCTURE, GOVERNANCE AND MANACEMENT Governing doeument The charity is controlled by its governing document, a deed of trust, and constitutes a liiiiited company, limited by guarantee, as defined by the Companies Act 2006. Recruitment and appointment of new trustees During the period under review the directors met bi-monthly. Trusteesldirectors are appointed by noininations made in TitIng by any existing director. At the General Meeting nominat¢d directors are appointed by election. Organisational structure Regarding project implementation all the necessary systems are in place to ensure the smooth running of all projects. Key staff prepare monthly operational rcports wliich are subniitted to the Director and prescnled at bi monthly Management Committee meetings. Thc impEcmentation of agrced objcctivcs arc nionitor¢d on an ongoing basis including the setting up and monitoring of perfonnance indicators against targets which allow for th¢ ¢fficicnt and cffcctivc managemcnt of all scrviccs and projects. Should a project fall behind. targct action will be implemented by th¢ Management Group to addr¢ss th¢ situation. BWC Managein¢nt Committ¢¢ is mad¢ up of local women all of whom have a clear knowledge and understanding of cornmunity need. All cominittee members have served on the committec for many ycars therefore possess the skills and experience necessary to oversee a project such as this. Committee members attend regular training and dcvclopmcnt activities throughout thc year. In thc last 12 months they attended: l. Committee Skills / Good Governance refresher 2. Firc safety 3. Child Protection 4. Organisational Polici¢s and Procedures trdining and review throughout the year All new members to the committee and volunteers attend induction training and are giv¢n a 'job d¢scription' relevant to their role. Support and guidance is available at all times from staff and other committee members and volunteers
Ball been Women'5 Centre Limited Report of the Trustees for the Year Ended 31 March 2023 STRUCTURE, GOVERNANCE AND MANAGEMENT Risk management The principles of good governance ar¢ embedded witliin all aspects of Ballybeen Women's Centres operations with inanagement and staff being keenly aware of the Boards responsibility of ensuring that the organisation protect5 jtself from financial exposure and reputational damage, A close working relalionship is inaintained between the Board and manageinent to ensure that operationally staff are aware of the standards required of them by the Board and the Board are always in a position to provide guidance and support to management in thc discharge of tlieir duties. This two way relationship is the key feattJTe of Ballybeen Wonien's Centre governance arrangements and is a key strength in the company. A conscientious approach to ensuring that contractual PTOj¢Ct requirements are achieved has been maintained at all times both in the accounting period being reported on and since Ballybeen Women's Centr¢ cstablishment. Very tight financial controls on expenditure aiid all fIn]cial coiillnitnieiits arc maintained at all times and project staff have been trained and have become experienced in budgetary controls.ln both these areas ie Project delivery and financial controls managcment all staff have establish¢d close working r¢lationships with funding organisations to ensure all mandatory standards are consistently achieved. Board representatives also actively engage witli funding bodics. The Board. management and staff are fully aware that the nature of the work in which Ballybeen Women's Centrc is involved can bring with it a high l¢v¢l of scrutiny to ensure that all activitics are fully compliant with ndIng requirements and therefore, beyond reproach.The Board of Ballyb¢¢n Women's Centre is, thereforc, greatly rc&ssurcd of the coinpany's coinpliancc with the highest of standards of govcrnancc on the basis that all monitoring and ¢valuation of project delivery demonstrates achievement of all funders objcctivcs and that funders, audits and vouching of financial expenditure and the statutory audit ¢onfimi omplianc¢ with both probity and regularity in the use of monies received. EVENTS SINCE THE END OF THE YEAR Infomiation relating to events siiice the end of the year is given in the notes to the financial statements. TRUSTEES, RESPONSIBILITY STATEMENT The trustees (who are also thc directors of Ballybeen Women's Centre Limited for thc Purposes of company law) are responsible for preparing th¢ Report of th¢ Trustees and the financial statcm¢nts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Acccpted Accounting Practice) including Financial Reporting Standard 102 "Th¢ Financial Reporting Stsndard applicable in the UK and Republic of Ireland" Company law require5 the trustees to prepare financial stat¢meThts foT each fjnancial year which give a true and fair view of the state of affairs of the charitabl¢ company and of the incoming rcsources and application of r¢sources, including the income and expenditur¢, of the charitable company for that p¢riod. In preparing those fncIaL statcinents, th¢ tSte¢S ar¢ required to select suitable accounting policies and then apply them consist¢ntly' obs¢rv¢ th¢ methods and principles in the Charity SORP. make judgements and estimates that are reasonable and prudent. prepare the financial statements on th¢ going concern basis unless it is inappropriate to presume that the charitable cotnpany will continue in business.
Ball been Women's Centre Limited Report of the Trustees for the Year Ended 31 March 2023 TRUSTEES, RESPONSIBILITY STATEMENT- continued Th¢ trustecs are responsible for keeping proper accounling records which disclose with reasonabl¢ accuracy at any time the financial position of the charitable company and to enable them to ensure that tlie financial stateineiits comply with the Coinpai)ies Act 2006. They are also responsible for safeguaTding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other iegulaTitIes. In so far as the trustees are aware.. there is no relevant audit inforniation of which the charilable company's auditOTS are unaware. and th¢ trustees have taken all steps that th¢y ought to have taken to make themselves aware of any rclevanl audit infonnation and to establish that tlie auditors are aware of that infomiation. AUDITORS The auditors, Lynn Drake & Co Ltd, will be proposed for re-appoiiitment at the forthcoming Annual Genernl Meeting. This report has been prepared in accordance with thc special provisions of Part 15 of th¢ Companies Act 2006 relating to small companies. Approved by order of th¢ board of trust¢¢s on 19 Septeniber 2023 and signed on its behalf by: Sandra Hay¢s - Secretary
ort of the Inde endent Auditors to the Trustees and Members of Ball been Women's Centre Limited Opinion W¢ havc audited the financial statements of Ballybeen Women's Centre Limited (the 'cliaritable company,) for the year ended 31 March 2023 which comprise the Statement of Financial Activitics, the Statement of Financial Position, the Statement of Cash Flows and notes to the financial statements, including a summary of significant accourAting policies. The financial reporting framework that lias been applied in their preparation is applicable law and United Kingdom Accounting StandaTds (United Kingdom Geiierally Accepted Accounting Practic¢), including Fiiiancial Reporting Standard 102 'The Financial Rcporting Standard applicable in the UK and Republic of Ireland,. In our opinion the financial statements.. give a true and fair view of thc state of the charitable coinpany's affairs as at 31 March 2023 and of its incoming resources and application of resources, including its income and exp¢nditure, for the year then have been properly prepared in accordance with United Kingdom Gen¢Tally Accepted Accounting Practice, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland and have been prepared in accordance with the requirements of the Companies Act 2006. Basis for opinion We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS (UK)) and applicabl¢ law. Our responsibilities under thos¢ standards are further d¢scribed in the Auditors, responsibilities for the audit of the financial stateinents section of our report. We are independent of the charitable company in accordance with the ethical requirement5 that arc relcvant to our audit of thc financial statements in the UK. including the FRC'S Ethical Standard, and we have fulfilled our other ¢thical responsibilities lli accordance with these requirements. We believe that the audit evidcnce we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relating to going eoncern In auditing the financial statements, we have concluded that the trustees, use of the going conccm basis of accounting in the preparation of the financial statements is appropriatc. Based on the work we have perfonned, we have not idcnlified any material uncertainties rclating to cvcnts or conditions that, individually or collectively, may cast significant doubt on the charitabl¢ company's ability to continue as a going concern for a period of at least twelve inonths from when the financial statcmcnls arc authorised for issue. Our responsibilities and the r¢sponsibiliti¢s of th¢ trust¢¢s with resp¢ct to going concem are described in the r¢l¢vant sections of tliis report. Other information The trnstees are rcsponsiblc for the other infonnation. Th¢ other infonnation coniprises thc inforniation included in the Annual R¢port, oth¢r than th¢ financial statefflents and our Report of the Independent Auditors th¢r¢on. OUT opinion on the financial statements does not cover the other infomiatioii and, cxcept to the ¢xtent othenvise explicitly stated in our report. we do not express any fom] of assurance conclusion th¢T¢on. In connection with our audit of the financial statements, our responsibility is to read the other infom]ation and. in doing so, consider whether the other inforn]ation is materially inconsistent with the financTral statemeiits or our knowledge obtained in the audit or oth¢rwis¢ appears to be materially misstated. If we identify such mat¢rial inconsist¢nci¢s or apparent material misstatements, we are required to detem]inc whether this gives Tise to a material niisstatement in the financial stateincnts themselves. If, based on the work we have perfom]ed, we conclude that there is a material inisstat¢m¢nt of this other information. we are required to rcport that fact. We have nothing to report in this regard. 10
ort of the Independent Auditors to the Trustees and Members of Ball been Women's Centre Limited Opinions on other mattcr5 prescribed by the Companic5 Act 2006 In our opinion, based on the work undertaken in the course of the audit". the infomlation given in the Report of the Trustees for tlie financial year for which the financial statements are prepared is consistent with the fmancial statements. and th¢ Report of tli¢ Trustees has been prepared in accordance with applicable legal requirements. Matters on which we are required to report by exception In the light of the knowledge and understanding of the charitable company and its environment obtained in the cours¢ of the audil w¢ hav¢ not identified material misstat¢m¢nts in th¢ Report of the Trustees. We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion.. adequat¢ accounting r¢cords havc not been k¢pt or returns adequate for our audit have not been received from branches not visited by us- or the fiiiancial stateinents are not in agreeinent with the accouiiting records and retunis. or certain disclosures of trustees, reiiiuneration specified by law are not made. or we Iiave not received all the infomation and explanations we require for our audtt. or the trustees were not entided to take advantage of the small companies exemption from the requirement to prepare a Strdtegic Report or in preparing the Report of the Trustees. Responsibilities of trustees As cxplaincd morc fully in thc Trnst¢¢s' R¢sponsibilities Stat¢ment. the trustees (who are also th¢ dir¢ctors of the charitable company for the puiposes of coinpany law) are responsible for the preparation of the financial stat¢inents and for being satisfied that they give a true and fair view, and for such internal control as the truste¢s detennine is necessary to enable the preparation of financial statements that are free from material inisstatement, whcther due to fraud or error. In preparing the financial statements, the trustces are responsible for assessing the charitable company's ability to continue as a going conccm, disclosing, as applicable. matters related to going concern and using the going concern basis of accounting unless th¢ trustees either intend to liquidate the charitsble company or to cease operations, or havc no realistic alternative but to do so.
ort of the Independent Auditors to the Trustees and Members of Ball been Wornen's entre Limited Our rc5ponsibilities for the audit of the financial statements Our objectives ar¢ to obtain Teasonable assurance about whether thc financial statements as a whole are frec from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includ¢s QUT opinion. Reasonable assurance is a high level of assurance, but As not a guarantee that an audit conducted in accordance with ISAS (UK) will always detect a iiiaterial inisslatement when it exists. Misstaleiiients can arisc froni fraud or crror aiid are considered inaterial if, individually or in th¢ aggregate, they could reasonably be expected to influence th¢ economic decisions of users taken on the basis of these financial statements. The extent to which our Procedures are capable of detecting irregulariti¢s, including fraud is detailed bclow.. Irregularities, including fraud, are instances of non-coinpliance with laws and regulations. We design proccdurcs in lin¢ with our responsibilities, outlined abovc, to det¢¢t material misstatcments in respect of irregularities, including fraud. In particular, we looked at wh¢re management made subjective judgements, for exaiiiple in respect of accouiitiiig estiinatcs that iiivolved making assuniptions and considering futur¢ events that are inherently uncertain. We also considered potential financial or other pressures, opportunity and motivations for fraud. As part of tliis discussion, wc identifjed the internal controls established to mitigate risks related to fraud or non-compliance with laws and regulations and how management monitor these proccsses. Appropriate procedures included thc review and testing of manual journals and key cstimatcs and judgcments made by manag¢m¢nt for risk of fraud. Based on our understanding of the company and irldustry, we identified thc principal risks of non-compliance with laws and i-egulations as those that have a direct impact on the deteiinination of matei-ial amounts and disclosures in the financial ststements. We evaluated managemcnt's incentives and opportunitics for fraudulent manipulation of the financial statements and identified the greatest potential for fraud. W¢ coi]llnunicated the id¢ntified laws and regulations throughout the audit team aiid reinaincd alert to any indications of non-conipliance throughout the audit. Audit proccdures perfomied included, but w¢re not limited to: Discussions with management including consideration of known or suspected instances of non-coinplianc¢ with laws and regulation and fraud. Reviewing the financial statement disclosur¢s and testing to supporting documentation. Revi¢w of board meeting minutes of those charged with governance. In addressing the T15k of fraud through manag¢ment oveIde of controls, testing the appropriateness of journal entries and oth¢r adjustments. As part of an audit in accordance with ISAS (UK), we exercise professional judgment and maintain professional sccpticism throughout the audit. Wc also:_ Identify and assess the risks of material niisstatement of the financial stateinents, whether due to fraud OT eTTor. design and perforn] audit proc¢dures responsive to those risks, and obtain audit evidenc¢ that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from erTQT. as fraud may involve collusion, forgery, intentional omissions, misrepTesentations, or th¢ override of int¢rnal control. Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circuinstances, but not for tlie purpose of expressing an opinion on the effectiveness of the charities internal control. 12
jort of the Inde endent Auditors to the Trustees and Members of Ball been Women's Centre Limited Evaluate the appropriat¢ness of accounting polici¢s used and the reasonableness of accounting estimates and related disclosures made by the trustees. Perforni analytical procedures to identify any unusual or unexpected relationsliips that may indicate risks of material misstat¢ment due to fraud or error. Coiiclude on the appropriateness of the trustees, use of the going concern basis of accounting and based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that inay cast significant doubt on the charities ability to continue as a going concern. If wc conclude that a material uncertainty ¢xists, we are required to draw attention in our auditor's report to the related disclosures in the financial stateinents or, if such disclosurcs arc inadequate. to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the charity to cease to contiiiue as a going concern. Evaluate the overall presentalion, structure, and content of the financial statements, including th¢ disclosures and whether the fiiiancial stat¢ments represent the underlying traiisactions aiid events in a inanner that achieves fair pi'esentation. We communicate with those charged with governance regarding, among other matters, the planned scop¢ and timing of the audit and significant audit findings, including significant deficiencies in internal control that we identify during our audit. A further dcscription of our responsibilitics foi the audit of the fmancial stat¢m¢nts is locatcd on the Financial Reporting Council's website at www.frc.org.uklauditorsresponsibiliti¢s. This description fornis part of our Report of the Indcpcndent AuditOTS. Use of our report Tliis report is made solely to th¢ charitable company's memb¢TS, as a body, in accordance with Chapter 3 of Part 16 of thc Coinpanies Act 2006. OUT audit work has becn undertaken so that we iniglit stat¢ to tlie charitabl¢ company's members thosc mattcrs we are required to statc to th¢m in an auditors, report and for no other purpos¢. To the fullest extent pennitted by law, we do not accept or assume responsibility to anyone other than the ¢haritable coiiipany and thc charitabl¢ ¢oinpany's nieinbcrs as a body, for our audit work, for this report r for the opinions we have fonned. Billy Drake ior Statutory AuditOT) for and on behalf of Lynn Drake & Co Ltd Statutory Auditors 1st Floor 34 B-D Main Street Moira Co. Annagh BT67 OLE 19 Septembei 2023 13
Ball been Women's Centre Limited Statement of Financial Activities Incor porating an Income and Ex for tlie Year Endcd 31 March 2023 enditure Aecount 31.3.23 Total funds 31.3.22 Total funds Unrestricted Rcstricted fLmds funds Notes INCOME AND ENDOWMENTS FROM Doiiations and legacies loo loo 240 Charitable activities Grants Rec¢ivabl¢ 845,150 845,150 712,126 Other trading activities Investment income 57,133 430 57,133 430 84.455 17 Total 57.663 845,150 902,813 796,838 EXPENDITURE ON Charitable activities Direct Cliaritable Expenditure Governancc 14,923 5,498 852,491 8,296 867,414 13,794 767,432 13,402 Total 20,421 860,787 881,208 780,834 NET INCOMEI(EXPENDITURE) 37,242 (15,637) 21,605 16,004 RECONCILIATION OF FUNDS Total fi]nds brought forward 331,117 40.960 372,077 356,073 TOTAL FUNDS CARRIED FORWARD 368,359 25,323 393,682 372.077 The notes fonn part of these financial stat¢m¢nts 14
Ball been Women's Centre Limited Statemenl of Financial Position 31 March 2023 31.3.23 31.3.22 Notes CURRENT ASSETS Debtors Cash at bank 12 12,135 386.570 32,162 345,649 398,705 377,811 CREDITORS Amounts falling due within one year 13 (5,023) (5,734) IYET CURRENT ASSETS 393.682 372,077 TOTAL ASSETS LESS CURRENT LIABILITIES 393,682 372,077 NET ASSETS 393,682 372,077 FUNDS Unr¢strict¢d funds Restrict¢d funds 15 368,359 25,323 331,117 40,960 TOTAL FUNDS 393,682 372.077 These financial statements have been prepared in accordance with th¢ PTovisions applicable to charitable compani¢s subject to the sinall companies regllne. The financial statements were approved by the Board of Trustees and authorised for issue on 19 September 2023 and were signed on its belialf by-. Hazel Mcclean - TTUStee Carol Morrow - Trustee The notes forn] part of these fmancial stat¢in¢nts 15
all been Women's Centre Limited Statement of Cash Flows for the Year Ended 31 March 2023 31.3.23 31.3.22 Notes Cash flows from operating activities Cash generated froin operatioiis 40,921 (15,967) Net cash provided byl(used in) operating activities 40,921 (l5,967) Change in cash and cash equivalents in the reporting period Cash and cash equivalents at the beginning of the reporting period 40,921 (15,967) 345,649 361,616 Cash and eash equivalents at the end of the reporting period 386.570 345.649 The notes fonn part of these financial statements 16
Ball been Women's Centre Limited Notes to the Statement of Cash Flows for the Year End d 31 March 2023 RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES 31.3.23 31.3.22 Net ineome for the reporting period (as per the Statement of Financial Activities) Adjustments for: Decreasel(increase) in debtors Decrease in creditors 21,605 16,004 20,027 (711) (24,884) (7,087) Net cash provided byl{used in) operations 40.921 {15,967) ANALYSIS OF CHANGES IN NET FUNDS At 114122 Cash flow At 3113123 Net cash Cash at bank 345,649 40.921 386,570 345,649 40,921 386,570 Total 345,649 40,921 386,570 The notes forni part of these financial statements 17
Ball been Women's Centre Limited Notes to the Financial Statements for the Year Ended l March 202 ACCOUNTING POLICIES Basis of preparing the financial statements Basis of preparing the financial statements (a) General information and basis of preparation Ballybeen Women's Centre Liinited is constituted as a coinpany limited by guarantee incorporated in Northern Ireland (Nt031482). Tn the event of the charity being would up, the liability in respect of the guarantee is liinited to £1 per member of the charity. The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing iheir accounts in accordance with the Fiiiaiicial Reporting Standard applicablc in the UK and Rcpublic of Irelaiid issued in 2019 thc Financial Reporting Standard applicable in th¢ United Kingdoiii and Republic of Ireland (FRS 102), the Charitics Act (Northern Ireland) 2013. the Companies Act 2006 aiid UK Gcnerally Accepted Practice. Thc financial statements are prcparcd on a going concern basis under the historical cost convention, Inodified to include certain iteins at fair value. The financial stateinents are presented in sterling which is the functional currcncy of thc charKty.. The significant accounting policies applied in the preparation of thcsc financial stateiiients are sct out below. These policies hav¢ been con51Stently applied to all years presented unless otherwise stated. (b) Funds Unrestricted funds are available for use at the discr¢tion of the truste¢s in furthcrance of th¢ general objectives of the charity and which have not been designated for other purposes. Designaled funds compris¢ unrestricted funds that have been s¢t aside by the trustees for particular purposes. The aim aiid use of each designated fund are set out in the notes to thc financial stalemenls. Restricted funds are fund5 which are to be used in accordance with specific restrictions iinpos¢d by donors or which have been raised by the chaTity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund are set out in th¢ not¢s to the financial statements. Further explanation of th¢ nature and purpose of cach fid is included in the notcs to th¢ fancIaL statements. (e) Income recognition All incoming resources ar¢ included in the Statement of Financial Activities (SOFA) when the charity is legally entitled to the incoine after any perfonnance conditions have been met, the ainount can be measured reliably and it is probable that the incom¢ will be received 18 continued...
Ball been Women's Centre Limited Notes to the Financial Statements - continued for the Year Ended 31 March 2023 ACCOUNTING POLICIES - continued Basis of preparing the financial statement5 Foi donations to be recognised the charity will have been notified of the amounts and the settlenient date in writing. If there are conditions attached to the doiialion aiid this requires a level of perfonnance before entitlement can be obtained then income is deferred until those conditions are Ily met or the fulfilment of those conditions is within the control of the charity and it is probable that they will be fulfilled.Voluntsry income is received by way of grants, donations and gifts and is included in full in tlie Statcment of Financial Activities (SOFA) when receivable. Incom¢ received from collections is recognised when received. Donated facilities and donat¢d professional services are recognis¢d in income at their fair value when their economic benefit is probable, it can be m¢asur¢d reliably and the charity has control over the item. Fair value is dct¢rmin¢d on the basis of the valuc of thc gift to the charity. For cxarnple the amount the charity would be willing to pay in the open mark¢t for such facilities and services. A corresponding aniount is recOlised in expcnditurc. No amount is included in the financial statemcnts for volunteer time in line with the SORP (FRS 102). Furtber detail is given in the Trustees, Annual Rcport. For legacics, entitlcment is th¢ earlier of the charity being notifi¢d of an impending distribution or thc legacy being received. At this point incoine is recognised. On occasion legacies will be notified to the charity however it is not possiblc to measure the amount expectcd to be distributed. On these occasions, the legacy is treated as a conting¢nt asset and disclosed. Income from trading activities includes income earned from fundraising ¢v¢nts and trading activities to raise funds for the charity. Income is received in cxchang¢ for supplying goods and services in order to raise fidS and is T¢cognised when entitlcment has occurred. The chaTity rcceivcs governiiient grants which arc detailed within thc notes to these financial statements. Incom¢ from goveminent and other grants are recognised at fair value when the charity has ¢ntitlement after ]Y pcrfonnance conditions have bccn met, it is probable that thc income will be rcceiv¢d and the amount can be measured reliably. If entitl¢m¢nt is not met then these amounts are def¢ed. (D) Expenditure recognition All expenditur¢ is accounted for on an accruals basis. inclusive of VAT which cannot be recovered and has b¢en classified under heading5 that aggregate all costs related to the category. Expenditure is r¢cognised where there is a legal or constructive obligation to make payments to third parties, it is probable that th¢ settlenient will bc required and the amount of the obligation can be ineasured reliably. It is categories under the following h¢adings-. Costs of Taising ndS includes th¢ costs associated with attracting voluntary incomes. Expenditure on charitable activities includes those costs inCued by tlie charity in the delivery of its activities and s¢rvices for its beneficiaries. It includes both costs that can be allocated dircctly to such activities and those costs of an indirect nature necessary to support them. and Other expenditure represents those items iiot falling into the catcgori¢s above. I¢¢0VerabLe VAT is charged as an expense against the activity for which expenditure arose. 19 ontinued..
Ball been Women's Centre Limited Notes to the Finaneial Statements - continued for the Year Ended 31 March 2023 ACCOUNTING POLICIES - continued Basis of preparing the financial statements Grants payable to third parties are within the chaTltable objeclives. Where unconditional grants are offered, this is accrued as soon as the recipient is notified of the grant, as this gives rise to a reasonable expectation that the recipient will receive the grants. Where grants are conditional relating to perfonnance then the grant is only accrued when any Unlfilled conditioiis arc outside of the control of the charity. {e) Support costs allocation Support costs are those that assist the work of the charity but do not di¥ectly repr¢s¢nt charitable activities and include office costs, governance costs. administrative payroll costs. They are incurred directly in support of expcnditurc oil thc objccts of the charity and include project inanagciiicnt carried out at Headquarters. Where support costs cannot bc directly attributed to particular headings they have becn allocated to cost of raising funds and expenditure on cliaritable activities on a basis consistent with use of the resources. Premises overheads have been allocated on an insert detail basis and other overheads have been allocated on a basis consistent witli the use of resources. Fund-raising costs are thosc incUed in seeking voluntary contributions and do not include the costs of disscminating information in support of thc charitablc activities. (fj Tangible red assets Tangible fixcd asscts arc statcd at cost Icss accumulated depreciation and accumulated impainnent losses. Cost includes costs directly attributable to making the asset capable of op¢rating as intended. Dcpreciation is provided on all tangible fixed ass¢ts, at rates calculated to write off the cost, l¢ss estimated residual value, of each asset on a systematic basis over its expected useful life &s follows: Buildings Fixtures & Fittings IOO/o Straight Line 25% Straight Line (g) Financial Instruments A financial asset or a financial liability is recognised only when the charity b¢comes a party to the contractual provision of the instnlment. Basic financial instrnments are initially recognised at th¢ amounts receivable or payable including any related transaction costs. Current assets and current liabiliti¢s ar¢ subsequently measured at the cash or other consideration expected to be paid or reliv¢d and not discounted. Debt instruments are subsequently measured at amortised cost. Where investnients in shaTes are publicly traded or their fair value can otherwis¢ b¢ measured reliably> the investment is subsequently measured at fair value with changes iii fair value recognised in incoiiie and expenditmre. All other such investments are subsequently measured at cost less impairnieiit. 20 continued...
Ball been Women's Centre Limited Notes to the Financial Statements- continued for the Year Ended 31 March 2023 ACCOUNTING POLICIES - continued Basis of preparing the financial statements Other financial instruments. including derivatives, are initially recognised at fair value, unless paym¢nt for an asset is dcfcrred beyond nonnal business teniis or finaiic¢d at a rate of interest that is not a market rat¢, in which case the asset is measured at the present value of the filre paymenls discounted at a market rate of iiitercst for a similar debt instrument. Other financial instruinents are subsequently measurcd at fair value witli any changes recognised in the statement of financial activitLeS, Wlth the exception of hedging instruments in a designed hedging relationship. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of iinpainnent at the end of each reporting date. if there is objective evidence of inipainnent an impairment loss is recognised under the appropriate heading in the stateinent of financial activities in which the initial gain is recognised. For all equity instruments regardless of significance, and other fiiiancial assets tliat are individually significant, these are assessed individually for impairn]cnt. Other financial assets are eithcr assesscd individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairnient are recognised imm¢diat¢ly, to th¢ extent that the reversal does not result in a canying amount of the financial asset that exceeds what the carying amount would hav¢ b¢¢n had the impaim]¢nt not previously been recognised. (h) Impairment Assets not rn¢asured at fair value are reviewed for any indication that the asset may be impaired at each balanc¢ sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is cstiinated and coinpared to the carrying ainount. Where th¢ catrying aniount exceeds its COverable amount, an impairnient loss is recognised in profit or loss unless th¢ ass¢t is carried at a revalued ainount wh¢rc the impainncnt loss is a rcvaluation dccrcase. (i) Provisions Provisions are recognised when the charity has an obligation at the balance sheet date as a result of a past event, it is probable that an outflow of ¢conomic bcncfits will be required in settlement and the amount can be reliably estimated. (i) Leases Assets acquired under financ¢ l¢as¢s are capitalized and depreciated over the shorter of the lease tenn and the expected useful life of the asset. Miniinum lease paymcnts arc apportioned between thc finance charge and the reduction of the outstanding l¢as¢ liability using the effective interest method. The r¢lated obligations, net of future finance charges. are included in creditors. Rentals payable and receivable under operating leases are charged to the SOFA on a straight line basis over the period of th¢ lease. (k) Tax No provision is r¢quir¢d for taxation as thc company is defined as a charity for taxation purposes. 21 continu¢d...
Ball beell Women's Centre Limited Notes to the Financial Statements - continued for the Year Ended 31 March 2023 ACCOUNTING POLICIES - continued Basis of preparing the financial statements The charity is a registered cliarity and so such is entitled to certain tax exemptions on income and profits froin llivestments )d surpluses on any trading activities carried on in furthcrance of the charity's prlmary objectives. if these profits and surpluses are applied solely for charitable purposes. O) Going concern The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising th¢se financial 5tatcments. The budgeted income and expenditure are sufficient with the level of reserves foi the charity to be able to ontinue as a going concern. (m) Judgements estimates The following judgements including those involving estimates that have been made in the process of applying the above accounting policies that have had the most significant ¢ffcct on the amounts recognised in the financial stateinents and that liave a significant risk of causing a material adjustinent to the carrying amounts of assets and liabilities within th¢ next financial year: (i) deprcciation method and assct usefijl lives (li) principal assumptions used to measure iiiulti-eniployer defined benefit pension schemes, liabilities, sensitivities to changes in assuinptioiis and tUre 1]dIng obligations Th¢ ¢stiinates and assumptions ar¢ revi¢wcd on an ongoing basis considcring thc currcnt and future market conditions. Taxation The charity is exempt from cory)oration tax on its charitable activities. Taxation The company is a registered chartty and so such is cntitlcd to ccrtain tax cxcmptions on income and profits from investments and surpluses on any trading activities carried on in furtherance of the harity's priniaiy objectives, if these profits and surpluses are applied solely for charitable pUoses. Fund accounting Ui]rcstricted funds can be used in accordance with the charitable objectives at the discretioii of the trustees. Restricted funds can only b¢ us¢d for particular r¢strict¢d purposes within the objects of the chaTity. Restrictions arise when specified by th¢ donor or when funds arc raised for particular r¢strtcted purposes. Further explanation of the nature and purpose of each fvnd is included in the notes to the financial statements. Pension costs and other post-retirement benefits The Charitable company operates a defiiicd contribution peiision scheinc. Contributions payable to the charitabl¢ company's p¢n5ion sch¢mc are charged to the Statement of Financial Activities in th¢ period to which they relate. 22 continued...
Ball been Women's Centre Limited Notes to the Financial Statements - continued for the Year Ended 31 Mareh 2023 DONATIONS AND LEGACIES 31.3.23 31.3.22 Donations loo 240 OTHER TRADING ACTIVITIES 31.3.23 31.3.22 Fundraising and Fees Room Hire 55,746 1,387 83,471 984 57,133 84,455 INVESTMENT INCOME 31.3.23 31.3.22 Investment In¢om¢ 430 17 INCOME FROM CHARITABLE ACTIVITIES 31.3.23 31.3.22 Activity Grants Rcccivable Grants 845,150 712,126 Grants received, included in th¢ abovc, arc as follows: 31.3.23 31.3.22 H&SCT- WSN DE (SPPG) East Belfast Sure Start Education Authority - PEGS Education Autliority - Youth Services BHSCT - Health Promotion & Education Programme BHSCT - Sponsored Daycare DHSSPS - Milk DfCIVCU Coinmunity investment Fund DtEtVCU Woineiis Centres Childcare Fund Education Authority - Extended Services Early Years - The Pathway Fund Lisburn & Castl¢r¢agh City Council - Community Support The National Lottery Community Fund - Einpowering Young Pcoplc Erasmus+ On Call Erasmus+ Safe Space National Lottcry Community Fund: People & Communities Programnie: MAS ProjeLt ETasmus+ Ernpowcr 17.893 20.699 34,337 17,214 19.374 32,997 1,800 31,581 15,801 119 75,025 [88,446 936 30,000 3,740 31,387 42,580 7,709 33.692 16,857 75,396 202,518 1,098 30,000 3,698 31,735 13,689 15,334 32,040 8,258 109,914 CaLed forward 528.986 616.881 23 continued...
Ball been Women's Centre Limited Notes to the Finaneial Statements - continued for the Year Ended 31 March 2023 INCOME FROM CHIllUTABLE ACTIVITIES - continued 31.3.23 31.3.22 Brought forward Erasiiius+ Vinyl WarTiors Erasmus+ Safe 4 Play Erasmus+ DATE Education Authority - SEN EYIS Education Authority - Engag¢ Il Education Authority - Outdoor Learning Project Lisburn & Castlereagh City Council - Nl 100 Centenary Events Fund Lisburn & Castlereagh City Council - Community Facility Fund Lisbum & Castlereagh City Council - Covid Recovery Fund Departsnent of Education - Childcare Tcinporary Closure Fund East Belfast Locality Planning Group - Scaffolding Project Dcpartinent of Education - Childcar¢ Sustainability Fund Phase 4 BG001322 Dcpartjnent of Education - Childcare Sustainability Fund Phase 4 BG001344 DFC Castlereagh East Developing Women in tlie Community Education Authority - Engage III Education Authoiity - ClasSToom Assistanc¢ (SEN) Lisburn & Castlereagh City Council - Queen's Platinuin Jubilee Fund The Community Foundation NI- The Older People's Fund Departinent of Education - Childcarc Sustainability Fund Phase 5 BG001322 D¢partmcnt of Education - Childcare Sustainability Fund Phase 5 BG001344 528,986 108,427 97.052 86,430 100 616,881 49,156 1.138 1,447 150 2,912 1,000 400 10,000 4,500 850 924 2,700 2,229 17,839 9,398 4,368 1,322 500 5.000 1,338 2,229 845,150 712,126 CHARITABLE ACTIVITIES COSTS Support costs (see note 7) Direct Costs Tota15 DiTect Charitable Expenditur¢ Governance 867,414 867,414 13,794 13,794 867.414 13,794 881.208 24 continued...
Ball been Women's Centre Limited Notes to the Financial Statements- continued for the Year Ended 31 March 202 SUPPORT COSTS Governance costs Governance 13,794 NET INCOMEI(EXPENDITURE) Net income/(expenditure) is stated after chargingl(credAting)'. 31.3.23 31.3.22 Audit Fee 3,730 3,530 TRUSTEES, REMUNEIL4TION AND BENEFITS There were no trustecs, rcmuncration 01 other bencfits for thc ycaT ended 31 March 2023 nor for the year ended 31 March 2022. Trustees, expenses There were no trustees, expenses paid for the year ended 31 March 2023 nor for the year ended 31 March 2022. 10. STAFF COSTS 31.3.23 31.3.22 Wages and salaries Social security costs Othcr pension costs 399,420 26,639 41,469 387,520 18,079 40,599 467,528 446,198 The averag¢ monthly number of employees during the year was as follows.. 31.3.23 20 31.3.22 21 Management & Administration No ¢mployees received cmolum¢nts in excess of £60,000. The key managein¢nt personnel of the charity comprise of the Chi¢f Executive and SenioT managemcnt team. The salaries paid to key management personnel being the Chief Executive Officer, Co-ordinatOTS and Finance Manager, during tlie year toiall¢d £164,064 (2022: £169,272) 25 continued...
Ball been Women's Centre Limited Notes to the Financial Statements - continued for the Year Ended 31 March 2023 11. TANGIBLE FIXED ASSETS Fixtures and fittings Buildings Totals COST At l April 2022 and 31 March 2023 178,837 114,613 293,450 DEPRECIATION At l April 2022 and 31 March 2023 178,837 114,613 293,450 NET BOOK VALUE At 31 Marcli 2023 At 31 March 2022 12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.23 31.3.22 DFC Castlereagh East Developing Women in the Cominunity H&SCT- WSN Erasmus+ DATE Erasmus+ Safe Space Erasmus Vinyl Warriors Education Authority - Classroom Assistance (SEN) National Lottery Coinmunity Fund.. People & Communities Proglne.. MAS Project Erasmus+ Safe 4 Play Prepayincnts 9,398 1,491 17,839 1,447 7,709 4,029 431 loo 1.138 715 12,135 32,162 26 continued...
Ball been Women's Centre Limited Notes to the Financial Statements - continued for the Year Ended 31 March 2023 13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.23 31.3.22 Accruals and deferred income 5,023 5,734 14. ANALYSIS OF NET ASSETS BETWEEN FUNDS 31.3.23 Total funds 31.3.22 Total funds Unrcstricted funds Restricted funds Current assets Current liabilities 373,382 (5,023) 25,323 398.705 (5,023) 377,811 (5,734) 368,359 25,323 393,682 372,077 15. MOVEMENT IN FUNDS Net moveinent in funds Transfers between nds At 3113123 At 114122 Unrestricted funds General fund Designated 231,117 100,000 37,242 (35,000) 35,000 233,359 135,000 331,117 37,242 368,359 Restricted funds DE (SPPG) East Belfast Sure Start BHSCT - Health Promotion & Education Programme BHSCT - Sponsored Daycare Th¢ National Lottery Community Fund - Empowering Young Peopl¢ Department of Foreign Affairs. Reconciliation Fund Erasmus+ EmpoweT Erasmus+ Safe 4 Play 249 (249) 2,693 1,347 106 53 2,799 1,400 23,612 (4,533) 19,079 4,099 8,960 (4,099) (8.960) 2,045 2,045 40,960 (15,637) 25.323 TOTAL FUNDS 372,077 21,605 393.682 27 continued...
Ball been Women's Centre Limited Notes to the Financial Statements- continued for the Year Ended 31 March 2023 15. MOVEMENT IN FUNDS - continued Net movemcnt in funds, included in the above are as follows.. Incoming resources Resources expended Movement in funds Unrestricted funds General fund 57,663 (20,421) 37,242 Restricted funds H&SCT- WSN DE (SPPG) East Belfast Sur¢ Start Educatioii Authority - PEGS BHSCT - Health Promotion & Education Programme BHSCT - Sponsored Daycare Lisburn & Castlcrcagh City Council - Community Support DfCIVCU Community Lnv¢stm¢nt Fund DtEIVCU Womens Centres Childcare Fund Education Authority - Extended Services Early Years - The Pathways Fund Th¢ National Lottcry Community Fund - Empowering Young People Erasnius+ Safe Space D¢partment of Foreign Affairs. Reconciliation Fund National Lottery Community Fund.. P¢opl¢ & Communities Programm¢: MAS Projecl Erasmus+ Empow¢T Erasinus+ Vinyl Warriors Erasmus+ Saf¢ 4 Play Erasmus+ DATE Education Authority- SEN Eyts DFC Castlereagh East D¢v¢loping Woinen in the CoiDmunity Education Authority - Engage III Education Authority - Classrooin Assistance (SEN) Lisburn & Castlereagh City Council - Queen's Platinum Jubilee Fund The Community Foundation Nl - The Older People's Flind D¢partment of Education - Childcar¢ Sustainability Fund Phase 5 BGOOI 322 Department of Education - Childcare Sustainability Fund Phase 5 BGOOI 344 17,893 20,699 34,337 (17,893) (20,948) {34.337) {249) 33,692 16,857 {33,586) (16,804) 106 53 3,698 (3,698) 75,396 (75,396) 202,518 (202,518) 1,098 30,000 (1,098) (30,000) 31,735 13,689 (36,268) (13,689) (4,533) (4,099) (4,099) 15,334 32,040 108,427 97,052 86,430 loo (15,334) (41.000) (108.427) (95,007) (86.430) (100) (8,960) 2.045 9,398 4,368 (9,398) (4,368) 1,322 (1,322) 500 (500) 5,000 (5,000) 1,338 (1,338) 2,229 (2,229) 28 contsnu¢d...
all been Women's Centre Limited Notes to the Financial Statements - continued for the Year Ended 31 March 202 15. MOVEMENT IN FUF4DS - continued 845.150 (860.787) (15,637) TOTAL FUNDS 902,813 (881,208) 21,605 Comparatives for movement in funds Net mov¢mcnt in funds Transfers between funds At 3113122 At 114121 Unrestricted funds Gcncral fund Designated 195,013 65,534 70,570 (34,466) 34,466 231,117 loo,000 260.547 70,570 331,117 Restricted funds DE (SPPG) East Belfast Sure Start BHSCT- Health Promotion & Educatioii Programinc BHSCT - Sponsored Daycar¢ Thc National Lottery Cominunity Fund - Empowering Young People Erasmus+ Safe Space National Lottery - Awards for AII Depart]nent of Foreign Affairs. Rcconciliation Fund D¢partinent of Education - Childcai"e Sustainability Fund Phasc 3 BGOOI 322 Department of Education - Childcar¢ Sustainability Fund Phase 3 BGOOI 344 Erasmus+ Empower Erasmus+ Vinyl Warriors Erasmus+ Safe 4 Play Erasmus+ DATE 750 (501) 249 3,425 1,713 (732) {366) 2,693 1,347 22,282 11,615 3,737 1,330 (11,615) (3,737) 23,612 12,409 (8,310) 4,099 5,439 (5,439) 4,491 3,278 5,547 10,852 9,988 (4,491) 5.682 (5,547) {10,852) {9,988) 8,960 95,526 (54,566) 40.960 TOTAL FUNDS 356.073 16,004 372,077 29 continued...
Ball been Women's Centre Limited Notes to the Financial Statements - continued for the Year Ended 31 March 2023 15. MOVEMENT IN FUINDS - continued Comparative net movement in nds, included in the above are as follows: Incoining resources Resources expended Movemcnt in funds Unrestricted funds General fund 84,712 (14,142) 70,570 Restricted funds DtE Community Investment Fund Dfc Wom¢n's Centres Childcare Fund H&SCT- WSN DE (SPPG) East Belfast Surc Start Education Authority - PEGS Education Authority - Youth S¢rvic¢s BHSCT - Hcalth Promotion & Education Programme BHSCT - Sponsored Daycare DHSSPS- Milk Education Authority - Extended Scrvices Early Y¢ars - The Pathways Fund Lisburn & Castlereagh City Council - Cominiinity Support The National Lottcry Community Fund - Empowcring Young People Erasmus+ On Call Erasmus+ Safe Space National Lottery - Awards for All Department of Foreign Affairs. Reconciliation Fund National Lottery Community Fund.. Peopl¢ & Communities Programm¢: MAS Project Department of Education - Childcare Sustainability Fund Phase 3 BGOOI 322 Department of Education - Childcare Sustainability Fund Phas¢ 3 BGOOI 344 Erasmus+ Empower Erasmus+ Vinyl walorS Erasmus+ Safe 4 Play Erasmus+ DATE Education Authority - SEN EYIS Education Authority - Engage II Education Authority - Outdoor Learning Project Lisburn & Castlereagh City Council - NI 100 Centenary Evcnts Fund Lisburn & Castlereagh City Council - Cominunity Facility Fund 75,025 188,446 17.214 19,374 32,997 1,800 (75.025) (188,446) (17,214) (19,875) {32,997) (1,800) (501) 31,581 15.801 119 (32,313) (16,167} (I l9) (732) (366) 936 30,000 (936) (30,000} 3,740 (3,740) 31,387 42.580 7.709 (30,057) (42,580) (19,324) (3,737) 1,330 (11,615) (3,737) (8,310) (8.310) 8,258 (8,258) (5,439) (5,439) (4,491) (104,232) (54,703) (11,990) {11.435) (150) (2,912) (4,491) 5.682 (5.547) (10,852) (9,988) 109,914 49,156 1,138 1,447 150 2,912 1,000 (1,000) 400 (400) 10.000 (10,000) 30 continued...
Ball been Women's Centre Limited Notes to the Financial Statements - continued for the Year Ended 31 March 2023 15. MOVEMENT IN FUNDS - continued Lisburn & Castlereagh City Council - Covid Recovery Fund Department of Education - Childcare Tcinporary Closurc Fund East Belfast Locality Planning Group- Scaffolding Project Departinent of Education - Childcare Sustainability Fund Phasc 4 BGOOI 322 Department of Education - Childcare Sustainability Fund Phase 4 BGOOI 344 DFC Castlercagh East Devcloping Women in the Community 4,500 (4.500) 850 (850) 924 {924) 2,700 (2,700) 2,229 (2,229) 17,839 (17.839) 712,126 (766,692) (54,566) TOTAL FUNDS 796,838 (780,834) 16,004 16. CONTINGENT LIABILITIES A contingent liability exists to repay grants received should certain conditions not be fulfilled by the charity. 17. RELATED PARTY DISCLOSURES There were no rclatcd party transactions for the year ended 31 March 2023. 18. POST BALANCE SHEET EVENTS Th¢re w¢r¢ no events after the reporting period therefore no material issues need disclos¢d. 19. DESIGNATED FUNDS This reserve has been built up to as51St with tllre capital build costs for the centre. The reserv¢ has been allocated out of unrestricted funds through the Prudent Cost Policies of the Directors and Managcmcnt Committee. At 31 March 2023 thc Designated Fund was £135,000 as per not¢ 15 in the accounts. 31 continued..
Ball been Women's Centre Limited Notes to the Financial Statements- continued for the Year Ended 31 March 2023 20. WINDING UP Every member of the Company undcrtakes to contributc to the assets of th¢ Company. in the event of the same being wound up while it is a member, or witl)in one year after it ceases to be a Inember, for payinent of the debts aiid liabilitics of the Con]pany coiitracted before it ceases to be a ineinbcr, and of tlie costs. charges and expenses of winding up, and for the adjustment of the rights of the contributoes among themselves, such amount as may be required not exceeding one pound. 21. SHARE CAPITAL The Company is limited by guarantee and has iio share capital. 22. COVID 19 The trustees continue to monitor the impact of Covid 19. The tn]stees believe there is no adjusting Cvcnts to report after the reporting date. Thc trustccs will continue to monitor thc situalion closely to Secu the viability of the organisation. 32
Ball been Women's Centre Limited Detailed Statement of Financial Activities for the Year Ended 31 March 2023 31.3.23 31.3.22 INCOME AND ENDOWMENTS Donations and legacies Donations 100 240 Other trading activities Fundraising and Fecs Room Hire 55,746 1,387 83,471 984 57.133 84,455 Investment income InvestLnent Income 430 17 Charitable activities Grants 845,150 712,126 Total incoming resources 902,813 796,838 EXPENDITURE Charitable activities Wages Social security Pensions Insurance Light and heat Telephone & Internet Postage and stationery Sundries Travel + Transport Meeting Costs Repairs + Maintenance Childcar¢ Resources & Material Health & Safety Trainiiig & TutOTS Water Rates Direct Programme Costs Cours¢ Fees Advertising & Publications Consultancy Fees IT Support & inaintenance Carried forward 399,420 26,639 41,469 3,757 6,222 2,676 2,791 256 3,169 4,479 1,329 387,520 18,079 40,599 2,883 6,305 2,623 3,457 228 3,082 8.047 5,604 3.514 4,793 925 224,298 15,177 430 6,160 7,933 741,657 2,339 1,624 1,029 332.812 6,820 230 6.200 2,597 845,858 Tliis page does not forni part of the ststutory financial statements 33
Ball been Women's Centre Limited Detailed Statement of Financial Activities for the Year Ended 31 March 2023 31.3.23 31.3.22 Charitable activities Brought forward Childcare Rent Childcare Eveiits Materials & Resources Conferences and Workshops Childcar¢ Breaks Childcare Repairs & Renewals Repaynient to Funder- DfCtVCU Womens Ceiitres Childcare Fund Childcare cquipment Hall Hire 845,858 3,472 7,243 136 360 4,094 1,116 741,657 3.203 2,586 13 3,459 342 7,475 8.599 98 5,135 867,414 767,432 Support costs Governance costs Audit Fee Heat & Light Telephone Cleaniiig & Consumables Volunteers Affiliation & Memb¢Tsliip Fees Bank Fees 3,730 361 552 2,716 4,114 1,807 514 3,530 487 524 3,511 3,097 1,749 504 13,794 13.402 Total resources expcnded 881,208 780,834 Net income 21,605 16,004 This page does not forni part of the statutory financial statements 34