Company Registrntion Number N1608313 Chaiity Number 102073 Damask Community Outreach (A COMpY linited by gu¥ants•. not having a Sharn eapital) Annual Report and Unaudited Financial Ststements for the financial year ended 31 March 2024 Mccleary & Cornpany Ltd Chartered Accountants Garvey Studlos 14 Longstone Street Lisbum Co. Antrim BT28 1TP
Damask Community Outreach (A company limited by guarantee, not having a share capita CONTENTS Page Trustees, and Othw Inf(Ymation Trustees, Annual R8port Statement of Trustees, Responsibilities Independerrt ExamirEfs ReFQrt 10 Statement of Financial Artivrties 11 Balance Sheet 12 Notes to the Financtal Statements 13-17 Supplementsry Information relating to the Financial Statements 19
Damask Community Outreach (A company limited by guarantee, not having a shaft •D TRUSTEES. AND OTHER INFORMATION T•wstees Mr James Edward Invin Rev David Lee Turtfe Miss Jennifer Michelle Baird MrJohn Harold Baird Mrs Shirley Anne CarTinglon Mr Wlliam Donald Ktnghan Ms Anne Teresa Mave11 Mr Ihfilliam Erie Rainey Mrs Janel Adrienne Stewart Dr David Lbndsay Easson (Resigned 27 June 2023} Chairperson MrJohn Harold Baird harity Number in Northern Ireland 102073 Company Registratlon Number N1608313 Principal Address 16 Adlon Crescent Li5bum Co. Antrim BT28 2EG Independent Examlner M¢£leary & Company Ltd Chartered Accountants Garvey Studi05 14 Longstone Street Lisbum Co. Antrim BT28 1TP Prinelpal Bankers Danske Bank PO Box 183 Donegall Square Wlest Belfast BT16JS Solicitors Cafson MNe11 Murray House 4 Murray Street 8elfast Co Antrim BT16DN
Damask Community Outreach IA company limited by guardntee, not having a share capitao TRUSTEES, ANNUAL REPORT for the financial year endèd 31 March 2024 The tnjstees present their Trustees, Annual Report, combining the Directors. Report and Trustees, Report, and the unaudited financral ststements for the financial year ended 31 March 2024. The financial statements are prepared in accordance the Companies Act 2006. FRS 102 Yhe Financial Reporting Standard applicable in the UK and Republic of Ireland" and Accounling and Reporting by Charities.. Statement of Recommended Practice applicable lo chafilies preparing their financial statements in accordance wlh the Financral Reporb'ng Standard applicable in th8 UK and Republic of Ireland (FRS 102). The TNstees' Report contains the infomation required to be provided in the Trustees. Anrlual Report under the Statement of Recommended Practice {SORP) gurdelines. The trustees of the charity are also charrty trustees for the purpose of charty law and under the chanty's constitution are knowm as members of the l)oard of trustees. In this report the trustees of Damask Community Outreach present a summary of its purpose. govemance, activities, achievements and finances for the financid year 31 March 2024. The charrty is a gIStered charity and hence the report and ul1S are presented in a form which complies with the requirements ol th& Companies Act 2006 gnd, although r)ot oblig&d lo compty wth the Statement of Rocommendad Practice applicable in the UK and Republic of IrElaThJ FRS 102, the organi581ion has implemented its recommendations where relevant in these finanoal statements. Mission. ObjÈctives and Strntggy Mi89ion Statement Objectives and aims Damask Communty Outreach was formed in Juty 201110 work primarity in the community of East $bUrn. The mission statement of Damask Community Outreach is"Deded to providing safe. inclusive and challenging opportunities that are changing lives and building futures in our wmmLrnity.' The key purpgse and seNices provided by Damask were established in response to an audit carried out in the community- Th@ public benefft delivered by Damask provides support for older people, parents and carers and young people through a range of activities and pro9rammes. together with advice servrces and support lo those expefierring health Kyoblems. loneliness. unemployment, age related problems, povety and financial drfficulties. Damask Communty Outreach is a Christian failh-based organisation. working in partnership wilh Seymour Street Methodist Church, but is open to all and committed to equality of opportunity for all people. regardless of religious belief political opinion. race. age. marital status, sexual orientation. gender, disabilrty or dependency. Damask is committed to building partnerships in the communty with statutory agenctes and wrth other relevant groups and organisalion$ lo ensure that it can offer a wtde range of SeN1 that malch the needs of tt)e community arKI help wth the personal devebpment of individuals. Ensuring the worf( delivets the aims of the company The elms, objectives and activities are reviewed throughout the year at Damask Board Management meetings held bi monlhty. These meetings review wh* has been achieved and the outcomes of the work. The effect of each key programme and service and the beneffts they have brought lo the communty and the groups are reviewed syslemalicalty. Thi5 process helps ensure that aims. objedive$, programmes and seNices remain focused on the staled purposes. The Board refers to the guidance contained in the Charity Commission's general guidance on public benefit whan reviewng its aims and obj'ectives. and in planning it5 programmes and soNces. Overview of adivilies The Advtce Service operatedthroughoLrt the year until Febwary 2024. Counselling support has continued to be provided by Ricky Keag. The youth programme continued to run untH the end of January 2024. led by Rebecca Wlls and the Seymour Street Youth Pastor, Ashleigh O'sullivan. The youth w)rk vms supported with grants from vlOa Homes and Policin9 and Community Safety Partnership. The Damask Wellbeing Programme has successfvlty continued to run a Tuesday rnoming programme wlth a well- attended Pi181as Class and indoor boYAs followed by a social lime with lea and coffee. Lcc81 Councillor Gary Hynds attends the social b"m8 providin9 an opportunity to discuss housing problems and ary local issues. From Febnjary 2024 this year the programme was expanded lo inciude a variety ofactivrb'es organi$ed fOrtniY. The 1vibeS were funded by a grant from Lisbum and Castlereagh City Counal Hardship Fund.
Damask Community Outreach (A company limited by guarantee. not having a sharp capita TRUSTEES. ANNUAL REPORT for the finanoal year ended 31 March 2024 A Coronation Party was organised in May 2023 funded ty Lisbum and Castlereagh Cty Counal. The Toddlers group continued its weekty meeting. Fund raising through regular Car Boot Sales carried on throughout Ihe year. Although they could not be held every month, they still made an important contribulim to Damask funds. Damask bmth help from Seymour Street Methodist Church continue to gather food donations for the Li5bum Food Bank. Volunteers Volunteers continue to provide a vital bac*bone to our activrlles. The Damask Board, which 15 made up of voluntary members continued lo provide management and administration via meetings. We held seven car boot sales during the financial yearwhich depends on voluntary support. as does the Toddlers. The Wellbeing group has voluntary leadership as does the Advice Service. and the youth programme depends on young volunteers have come up through the group. The below shows the volunteering hours from Aprtl 2023 to Marth %r24 with Damask Community Outreach: Youth Projects 756 Advice Service Wellbeing Group Toddlers Group Management & admin Car Bool Sale Food Bank collection 250 576 290 343 Total 2425 Paid Staff and Sessional Wofkers At the end of March 2024 Damask had no contracted staff or sessional workers. Grant applrcalions and donations The Damask programme over 2023124 has been supported by a range of funding bodies and we are grateful to these bodies for their grants. These include Li5bum ar¥J Casllereagh Crty Council. The Education Authority, Lisbum and Castlereagh Policing and Community Safety Partnership and VKtoria Homes. We have recetved donats'on$ frcrfn Seymour Street Methodist Church a5 well as private individuals. The Wellbeing programme is a150 funded through weekly donations from those attending and the toddlers group is funded through a smal weekty subscription ty those attending. Objectives for 2024 The main objedives for 2023124 were to Continue the Adwce Service particulaty wth regard to supporting victims of Domestic Violence as we received PCSP funding for this aspect of the work and to build on the sue£essful INellbeing Programme. We also aimed to continue the after-schools dub and an evening drop in for a girls group. Structure, Governance and Management structure Goveming docnent The charity is controlled iry its goveming doryThnt . a deed of tnjsc and constitutes a limited ¢>Jmpany, limrted by guarantee, as defined by the Companies Act 20¢%. Damask Community Outreach is a charilable company limited ty guarantee, inDxporated on 22 Juty 2011 and registered as a Charity by the Charity commion Northem Ireland NIC102073 on 6 March 2015. It is recognised by HMRC as a chaiity for tax purpose. The company was established under a Memorandum of Assoctalion. whtch established the objects and powers of Damask as a charitsble company, and rt IS govemed under its Articles of Assoaalton. The Articles ofAssociaiion were amended by a Speaal ReUtIon of the C(ryany at a Special General Meeting held on 310dober 2013.
Damask Community Outreach IA company limited by guarantee. not having a share Pital) TRUSTEES, ANNUAL REPORT for the financial year ended 31 March 2024 Organisational Structure The Damask Community Outreach Board of Directors, met every 6 to 8 weeks during the year. 1$ responsible for the 51rategic dlreGtion and polw of the ¢hartty. A scheme of delegati through an established management structure is in place. Inductton and trainlng of n•w truBtees Trustees are encouraged lo familiarise themselves wth the obligations ol membership of the Board of Directors. They are also encouraged to be thvare of charity legislation. to attend training relevant to their position and be aware of the urrenl financial position, resourcing. futu plans. obJ'e¢tives, polirAes and prccedures of tha company. Review of Activities. Achievements and Perfornynce The Damask Response to the needs of the Communty during 2023124 Advice Service Maya Lazgrenko ran the Advice SeNce from April to June 2023 and continued to offer support to Ukrninian refugee$ in the Lisbum area in addition to our usual local clientete, which we fe vrds V8ry much in lina with the aims of Damask Community Outreach. Febbie Francts r9turned as the advisor from July 2023 to the end of February 2024. Support was provided for welfare benefit$, and continued to re1Ve PCSP funding lo enable us to support dients who We victims of Domeslr Violence. The Advice Service was open 26 hour5 eath week. The Friday appointrnents were held in the Lisbum Foodbank. Approximatety 40 clients were helped on a monthty basis. Due lo Febbie leaving Damask for a full time positn, the Board took the decision lo close the Advice Service and to develop the Wellbeing Programme looking for newways to support the Ial MMUnty. Youth Programme The main progrrne during 2023f24 was the afler-schools programme for 10 to 14 year olds called Fusion with up to 40 children attending on Tuesday and Thursday aftemoons. The after schools clubs ctosed at the end of January 2024. An evening group for older girfs aged 13 to 18 ran to June 2023, The youth woth was supported with grants from WKloria Homes and PolrAng and Ccfflmunty Safety Partnership With the support ofthe Policing and Ccynmunty Safety Partnership gran( Damask Youth Summer Scheme ran the last week in July and the first week in August 2023. On averag8 4¢>45 attended each day. They were made up of Chur( childn. thtldren from the Iccal area and some new children also joined who hod not previously attended Fusion or Evolve. There Vds a varied programme inctuding games, crafts, workshops and free lime. The highlights of Ihe stheme vre the two day trips. One was to Portrush when 52 kids attended, and the oth&rtrip was to Bl8ck Mcmjnfain. The leaders worked very hard to provKle an interesting programme. Queen Elizabeth11, 70th Platinuni Jubilee CoronatM)n Celebration Event Damask Corrmunity Outreach applied for, and were successfvl in gaining. a grant of£500 from Lrsbum and Castlereagh City Council in order lo mark the celebration of the 70th Platinlm Jubilee coronation of Queen Elizabeth11. Damask held the event in Seymour Street Methodist Church Halls on Thursday 11th M• 2023. The event invotved young people the local community coming together for the lebratiOn. Included in the aftemoon programme- a BBQ, bouncy castles and a talk about the Coronation in 1952 by a local historian. The young people were also given a commemorative mug to remind them of this historic evenL Around 40 young people attended as did local coun¢Jllors and those wilh ctjnmunty conne&ions. The event helped those Psent lo realty appreciate the pl ofthe monarchy in sooety and betterundersland the immense achievement of 70 years in this role.
Damask Community Outreach (A ¢ompBny limited byguarantse, not having a shar• ltary TRUSTEES. ANNUAL REPORT for the financial year ended 31 March 2024 Toddlers Group Our Toddlers Group wns on Wednesday momings from 10.00 - 11.30 am and ts open to all pre-school children and their car$. On an average moming 2&30 children and 20 adujts aitend. Our programme 1$ usually a lime of free play, a rt followed by snack time for the cildren and then the adu$. We rinish off wrth song lime. We have a team of four volunteer helpers grve up not onty their Wednesday momings, but also pyeparation timg for crafts and bakinshOpping for snacks. Everyone would spend on average hours per week. Toddler Group is enjoyed by everyone- childw. tsrers and volunteetsl Wellbeing Programme On a Tuesday moming the Wellbeing Progomme o)ntinued to Nn vrith the Pirates Class. Sessions ran from Aprtl lo June 2023, September to December 2023 and January to Marth 2024 with a iegular attendance of 15 to 20. We also had short mat bo$ in the main hall with an average of 6 bowlers. This was followed by a coffee time. We used the Autumn months to plan extra events for health wellbeing to expand and grow our Wellbeing Group and from Febnjary to March 2024 we had five extra additions to our programme of lch all included refreshments. Tkn's was supported by the Hardship Grant from Lisbum City Coun¢il. The workshops ran every other Vek and coveTrd Indian Food. pancake Tuesday. a book swap and a health talk and healthy sna¢ks with a nutritionist giving a talk about food IntolerCe and hLXV to make healthy treats. These events brought approximatety 25 to 35 people to each session. Local Councillor Gary Hynds from Ltsbum Council also joined us from Odober 2023 for an hour each week during the coffee lime and he encouraged the local communty to 'drop in- for advice and help that he could provide through the cnuncil. From getting a household bin rea¢ed. to street lights getting fed, pot holes fixed. local housing shortages, graveyards not being cad for and dog bins being provrded. Gary spLe io al least one or IWYJ peopk each week on these matters. The overall programme has become a welkyjpported and valued sddition to the Damask actNities bringing together a wide mix of people from the local communty and churth and has the potential to be further developed wrth a wider range of d¥y-lime actwities. Waiks for Wellbeing We held three Walks for Wetlbeing during the SLmmer months. and these were aitended by 15 to 20 people. Damask Board and other aspects of Damask The Damask Board corrtinued to meet approximately bHmonthly. The Car Boot sales continued to be an imF)Ortant fundraising event, arKI community arVity of Damask generally raising £400 per sale, and £125 to £150 from refreshments. Most donalions are wrrring from Church members and their support in this way is greatly appreciated. Damask has continued to support the LislKJm Food Bank by colleding donations from Church members and others and passing them on. Financial Review The results for the finanaal year are set out on page 11 and addilicnal notes are provided showing income and expenditure in greater detail. Financial Results At Ihfr end of th& financial year thfr charity has asset$ of £45,193 (2023 - £40.223} and liabilities of £7,936 (2023 - £1.591). The net assets of the charity have deeaSed ty £11.375). Principal Risks and Uncertainties The Board continue to rleW the major risks to which Ihe charrty is exposed and they endeavour to maintain control procedures and systems to miligate those risks
Damask Community Outreach IA eoFnpany limited by 9uar4ntee, not having a Sha capital) TRUSTEES. ANNUAL REPORT for the financial year ended 31 Marth 2024 FUTURE PLANS The Board are researching the operation of a Community Fr¥Jge wilh a planned start date of November 2024. The Wellbeing Programme will ntinUe lo run the Pilates, bo and coffee ttme weekty with a planned programme of speakerslactiviliès fvéice a month and Wellbeing Walks in the Summer months. The Youlh Programme 15 under review with a summer scheme lo be run in August 2024. Tho Toddlers Group continue to run on a 1Olednesday, Trustees The trustees who served throughout the financial year. except as noted. we as foll¢)ws.' Mr James Edward Irwin Rev David Lee Turtle Miss Jennifer Michelle Baird Mr John Harold Baird Mrs Shitley Anne Carrington Mr William Donald Kinghan Ms Anne Teresa Maxwell Mr William Eric Rainey Mrs Janet Adrienne Stewart Dr David knndsay Easson (Resigned 27 June 2023) Compliance with Sector-wide Leglslation and Standanls The ¢harity engages prTractivety valh legislation. standards and codes afe devewd for the sedor. Damask Community Outreach subscribes to and ts comF4iant wtth the following: The Companies Act 2006 The Charities SORP (FRS 102) APPRECIATION The Damask Board wish lo place on record txr deep appreciation and thanks to all our Volunteer5 who give of their tine so freely.. lo the staff vtho provided the Damask Advice and Counselling, the Communty activities and leading the youth programme and to those wlK* give donations regularty and generousty to support the WO ofDamask Community Oulresch. Approved by the Board ol Trustees on 22 October 2024 and signed on its behalf by. Mr John Harold Balrd Trustee ss Jennlfer Michelle Baird Trustee
Damask Community Outreach (A company limited by guarantee. not having a sharn Pital) STATEMENT OF TRUSTEES. RESPONSIBILITIES for the financiai year ended 31 Marth 2024 The trustees, who are also directors of Damask Ccrnmunity Outreach forthe purposes ofcompary law, are responsible for preparing the financtal statements in a¢zordan Mth applicable law and regul*ions. Company law requires the trustees as the directors lo prepare finaThia statements for each financial year. Under that law the trustees have elected to prepare the finanaal statements in accordance wth United lfjngdctm Generalty Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law) irtluding FRS102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland" Under company law the trustees must not approve the financial statements unless they are satiSfd that they give a true and fair vrew of the State of affairs of the 8rity and ofthe net income or expenditure of the charity for thal period. In preparing these financial statements, the trustees are required to.. select suitable accounting poliues and appty them consislentty" make judgements arKI estimates that are reasonable and prudént., State whether thg financial statements have been prepared in accordance with the relevant financial reporting framework. idenlfy those standards. and note the effect and the reasons for any material departure from those standards,. and prepare the financial statements on the going IrKern basis unless it is inappropriate to psume that the charity will conlinue in operation. The trustees ¢onfirni that thty have comptied lIh the above requirements in waring the financtal statements. The Irustees are responsible for keeping adequate accounting records that are Sufflent to show and explain the charity's transactions and disclose with reasonable accuracy * any ts.me the financial position of the charÉty and enable them to ensure that the financÉal statements comply with the Companies Act 2006. They are also responsible for safeguarding the aets of the charrty and hence for taking reasonable steps for the prevention and detection of fraud and olher IrUlarl11e$. Approved by the Board of Trustees on 22 October 2024 and signed on its behalf by. Mr John Harold Balrd Trustee Miss Jennifèr Michellè Baird Trustee
Damask Community Outreach IA company limited by guarantee, not having a share capltal) INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES OF DAMASK COMMUNITY OUTREACH I have examined the finarKial statements ofthe charFty for the financial year ended 31 Mah 2024, which comprise tt Statement of Financial Activities (incorporattng an Income and Expenditure Account), the Balance Sheet and the lated notes. This report is made solely to the charivs members. as a boty, in accordance with Chapter3 ofPart 16 ofthecompanies A¢t 2006. My work has been undertaken so that I might compile the ffinancial statements that I have been engaged to compile, report lo the Board of Trustees that I have done so, and stale those matters that I have agreed to state to them in this report and for no other purpose. To the fullest extent pennttted l&v. I do not accept or assume responsibility to anyone other than the charity and the charivs membets. as a body, lor my W[, or for this p0 Respe¢tlve responsibllltles of trustees and examlner The Charity's trustees (who are also the directots ofthe cc¥npany for the purposes of comparry law} are responsible for the preparation of the financial slal8ments in accordanc& with the requirements of the Companies Act 20C6. The charity's trustees considerthat an audil 1$ Trot required forthis financial yearunderChapter3 of Part 16 ofthe Companies Act 2006 and that an independent examination is required. It is my responsibilty to-. examine the financial slalements under section 65 of the Charrties Art" follow the pro¢edures laid down by the general Threon$ given ty ttte Charity Cornmission for Nothem Ireland under section 65{9}(b) of th& Charities Act.. and state whether particular matters have come to nry attentiotL Basis of independent examinerfs r•port I have examined your chaiity financial statements as required under section 65 of the Charities Ad and my examination was carried out in accordance with the general Directions given by the Charrty Commission for Northem Ire18nd under section 65{9llb) of the Chaiittes Act. An examination includes a revivw of the attounting records k6pl ty the charty and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or diselosures in the financial slalements and seeking explanations from the tnjstees eonceming any such matters. The procedures undertaken do not provide all the evidence thatwould be required in an aLKIit and consequently no opinion is gNen as lo whether the accounts prgsent a Irue and fairf vithv and the report is limited to those matters set out in the statement below. In connection with my examination. no matter has come to ry attention vthith gNes me cause lo believe that in. any material respeca.. accounting cOrdS were not kept in accordance vrith section 386 of the Companies Ad 2Crf)6 the financial statements do not am)rd with those accounting records the finanaal statements have nol been prepared in accordance with the aCUnting requirements of section 396 of the Companies Aci 2006 andwilh the methods and principles ofthe Statement of Recommended Practice applicable to charrties pparing their a¢count$ in accordan with the Financial RePOtng Standard applicable in the UK and Republic of Ireland IFRS102) there is further infom)alion needed for a proper urthrslanding of the accounts to be reached. Independent examinerfs statement I have no eoncems and have come across no othermatters in tonneclion 7¢h the examination to which attention should be drawn in this report order to enable a proper understanding of the finan¢ial slalements lo be reache(l. John Mcclea MCCLEARY & COMPANY LTD Chartered Accountants Garvey Sludios 14 Longslone Street Lisburn Co. Anlrim BT28 1TP Date: 22 October 2024 io
Damask Community Outreach IA company linited by guarantee, not having a sharp c•pita STATEMENT OF FINANCIAL ACTIVITIES ilncorporating an Incomè Expendire AGmnt) ror the finanoal year ended 31 March 2024 UnrnstrFCted Restricted Funds Funds 2024 2024 Total Unrestrrcted Restricted Funds Funds 2024 Funds 2023 2023 Total Funds 2023 Income Notes Donations and legaoes Other trading activities Other income 9,006 4.565 11,690 20,696 4.56S 11.495 6,087 32,661 44,156 6,087 907 1,098 Total incon 907 13.571 12,788 26.359 Expenditure Charitable aclivities 17,582 33.568 51.150 12,971 14.763 Net Incomel(expenditure) Transfers between fvnds Net movement in fund$ for the fjnanclal year 27,734 18,374 23.778 42,152 600 (1.975) (1.3751 (792) 9,790 8,998 6,709 (6.709) 600 (1,975) (1.375) 5,917 3.081 8.998 Rèconciliation of funds.. Total funds beginning of the year 12 34.361 4.271 38.632 28.444 1.190 29.634 Totsl funds at the end of the year 34.961 37,257 34,361 4.271 38,632 The Statement of Financial Activtties inclucles all gains and losses recognised in the financial year. All income and expenditu relate lo cA)rrtinuing aL#Nilies. The nc*es pag& 13 to 17 k)mi part ofthe finandal slatements 11
Damask Community outaCh c(npany limited by guaranteè, bot having a share caixtal) Company Number NI608313 BALANCE SHEET as at 31 March 2024 2024 2023 Notes Current Assets Debtors Cash at bank ard in hand 16.950 28,243 8,250 31,973 45,193 40,223 Creditor¥: Amounts falling due within one year Net Cuffent Assets 10 (7,936) (1.591) 37.257 38,632 Total Assets less Current Liabilities 37,257 38,632 Funds ReslTiCted trust fijnds General fund (unrestricted) 1296 34.961 4,271 34,361 Total funds 12 37.257 38.632 These financial statements have been prepared in accordan ¥ith the Special proviston$ relating to small companies thin Part 15 of the Companies Ad 26. For the financial year erKled 31 Marth 2024 the charity wa$ entitted to exemption from aLNJit under section 477 of the Companies Act 2006: and no notice has boen deposited under sectron 476. The trustees ¢onfiThn that the members have n¢X required the company to obtain an audit of ils financial stements for the finarrial year In question in acrdanCe with section 476 of the Ccffipanie$ Ad 20C6. The trustees aCknOedge their responsibilities for ensuring that the charity keeps accounting records vthich compty wilh section 386 and for preparing financial slalements wthi¢h give a true and fairviewof the state of affairs of the charity as at the end of the financial year and of its profit and loss for the financial year in 8rdanCe wifh the requiremonls of sections 394 and 395 and whth otheTr%Trse compty wth the requirements ofthe Companiès Ad 2006 relating lo financial slatements. so far as applicable lo the charity. Approved by the Board of Trustees and authorised for issue on 22 October 2024 and signed on its behalf by MrJohn Harold Baird Trustee Miss Jennifer Michelle Baird Trustee The notes ¢)n page$ 13 to 17 fwm part of th¢ nGI] staten*nts 12
Damask Community Outreach IA cornpany limtted by guarnnteè, not having a share capitaD NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 March 2024 GENERAL INFORMATION Damask Communty Outreach is a company limited by guarantee incorporated in North8m Ireld. The registered office of the charity is whth is atso the principal place of business of the charity. The financial statements have been presented in Pound (£) wttich is also the functional currency ofthe charity. SUMMARY OF SIGNIFICANT ACCOUNTING 1ClEs The following accounting polrcies have been aPpld consislentPy in dealing wtth items vthich are oJn$idered material in relation lo the charity's financial statements. 8asi3 of preparatlon The financial statements have been prepared on going Corwn basis underthe historrcal cost convention, modified lo include certain items at fair value. The financial statements have been pTrpared in a¢xordance with the Stalemgnl of Recommended Practice (SORP) 'Accounting and Reporting by Charities pfrparing their accounts in accordance wrth the Financial Reporting Standard applicable in the UK and Republic of Ireland FRS 102". As pemiitled by the Crxnpanies Act 2006, the tharity has varied the slandard fomats in that act for the Slalemgnt of Finanaal Adivitie5 and the Balance Sheet. Departur from the standard fomials are lo comply with the requirements of the Charities SORP and a in compliance with section 4.7, 10.6 ¥td 15.2 of that SORP. Statement of complian¢e The financial statements ofthe charity for the finaal year eThled 31 December 2017 have prepared on the going concem basis and in accordarte with the Statement of Recommended Pradice (SORP) "Accounting and Reporting by Charities preparing their ac££unts in accordance wrth the Financial Reporting Standard applicable in the UK and Republic of Ireland FRS 102". Cash flow statement The charity has availed of the exernption in FRS 102 from the requ1ment to produce a cash flow statemenl because it is classified as a sm1 chaiity. Fund accounting The folltming are the categories of funds maintained: Restrict•d funds Restricted funds represent income recetved whh can only be used for particular wrposes. as specIfd by the donors. Such purposes are wthin the overaK objectives oflhe tharity. Unrestricted funds Unrestricted funds consist of General and Designated funds. General funds represent amounts whith are expendable at the discretion of the board, in further8nc8 of the objectives of Ihe charity. Designated fijnds eomprise unrestricled funds that the board has. at its discrefion, set aside for particular purposes. These designations have an admintstrative putpose onty. and do not legally restrrct the board's discretion to apply the fund. Income Incorne is recognised by indusion in the Statement of Fina181 Activities onty when the tharity is legalty enlitlgd lo the incorne. perfomiance conditions attached to the item(s) of income have been mel. the amounts involved can be measured sufficient reliabilty and it is Fyobable that the income will be received by the charity. Income fmm Gharitsble activities Income from charitable activities indude income eamed from the supply of servi5 under contractual arrangements and from perfomiance related grants which have condrtions that speofy the provision of particular services lo be provided by the charity. Income from govemmerrt and other &>funders is recognised when the charity is legally enltued to the income because it is fulfilling the conditions contained in the related funding agreements. There a granl is recerved in adVar8, ils recognFtson is deferr8d and included in creditors. ere entitlement ¢xcurs before income is received, it Is Ued in debt0. Grants from goverr¥nenls and other CrUnderS typical irtlude one ofthe follming types of conditions.. 13
Damask Community Outrèach cMtinued (A compgny limited by guarante•, not having a slwe capita NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 M8rch 2024 Performance based conditions: whereby th6 charity 15 contractuslty gntrtled to funding onty to the exlenl that the core objectives of the grant agreement are achFeved. Mere the ¢h8rrty is meeting the core objectives of a grant agreemenL it CognISeS the related expenthture. to the extent that it is reimbursable by the donor, as income. •Time based conditions: vthereby the charity is contractuaity entiued to funding on Ihe condition Ihal rt is utilised in a particular period. In these cases the charity recognises the inc¢¥ne to the ent it rs utilised within the period specified in the agreemenL In the absen of such ¢onditrons. assuming that receipt is probable and thè amount can be rpliabty measured. grant income is recognised once the charity is notified of entillemenL Grants received towards capilal expenditure are credited to the Stalement of Financral ActNities vthen ceiVed or receivat4e. whichever is earfr. Expenditur• Expenditure is anatysed behveen costs of charitable actrvilies and raising fuThJs. Tha costs of oach activity are separalety accumulated and disdosed, and anased acrdIng lo their major components. Expenditure is recognised when a legal or nStructive obligation exists as a result of a past event. a transfer of economic benefits is required in seltlemenl and the amount of the obligation can be liab Measu. Support costs a those functions that assist the work of the charity but cannot be attributed to one 8cfivty. Such o)sls are allocated to adivilies in proportion to staff time spent or other suitable measure for each &tivity- Tangible fixéd assets and d•preciation Tangible fixed assets are stated at cost or at vauation, less actumutaled deprecration. The chatge to dePlatIOn is cakulaled to write off the origirtral Ist or valuation of tangible fixed assets, less Iheir estimated residual value. over their expected useful lives as follows: Fixtures, ffttings and equipment 10% Straight line Debtors Debtors are recognised at the settlement amount due after any discount offered. Prepayments are valLd at the amount prepaid nel of any trade discounts due. Income reo)gnised by the charity from govemment agencies and other ctrfundets, but not yet received at finantial year end. is Iuded in debtors. Cash at bank and in hand Cash al bank and in hand ccnprises cash on deposil at banks requiring less than th monlhs notice of withdrawal. Taxatlon and deferred taxatlon No current or deferred taxation arise3 as thè charity has been granted charitable exemption. IrreLX)verable valued added tax is expensed as irturred. INCOME DONATIONS AND LEGACIES Unre8trl¢ted Restrlded Funds Futtds 2024 2023 Donations and legacies 9,006 11,690 20,696 44.156 OTHER TRADING ACMVITIES Unrestricted Restricted Funds Funds 2024 2023 Other trading acttvÉties 4565 4565 6,087 OTHER INCOME Unrestricted Restrithd Funds Funds 2024 2023 Other Inc¢xne 1,098 14
Damask Community Outreach continued (A Company limited by guarantee. not having a Stsa capita NOTES TO THE FINANCIAL STATEMENTS for the finanGial year ended 31 March 2024 EXPENDITURE CHARITABLE ACTIVJTIES Direct Other Costs Support Costs 2024 2023 Expenditure on chatitable &tpijties 24.515 1.965 27,734 42,152 2 SUPPORT COSTS Charitable A¢tivities 2024 2023 Support 1,965 1.965 2,540 ANALYSIS OF SUPPORTCOSTS 2024 2023 Supwt 1,965 2.540 NET INCOME 2024 Net Inwme is stated after ¢hargingl(tredlting): Depreciation of tangible assets 2023 133 EMPLOYEES AND REMUNERATJON The staff costs comprise: 2024 2023 Wages and salaries Pension costs 15,963 175 8,529 16,138 No employees received Oluments in excess of£60.000. TANGIBLE FIXED ASSETS Flxtures, ffttlngs and equipment Total Cost At 31 March 2024 1,355 Depreciation 1,355 Al 31 March 2024 1.355 Net book value At 31 March 2024 1,355 15
Darnask Community outaCh ccmtinued {A company limited by guarantee, not having a share capkaD NOTES TO THE FINANCIAL STATEMENTS for the fin8ncial year ended 31 March 2024 DEBTORS 2024 2023 Other debtors 18.950 8.250 16.950 8.250 10. CREDITORS Amounts falling dug wlthin one year Accruals and deferred Irne 2024 2023 7.936 1.591 11. RESERVES 2024 2023 Al the beginnin9 of the year (Deficilllsurplus for the finanaal year 38,632 (1.375) 29,634 8.998 At the end ofthe year 37,257 38.632 12. FUNDS 111 RECONCILIATION OF MOVEMENT IN FUNDS Unrestricted Rèstricted Funds Funds Total Funds At 1 April 2022 Movement during the fina81 year 28.4H 5,917 1,190 3,081 29,634 8,998 At 31 March 2023 Movement during the financial ygar 34,361 600 4,271 {1.975) 38.632 (1,375} At 31 March 2024 34961 2,296 37,257 12.2 ANALYSIS OF MOVEMENTS (X4 FUNDS Balance 1 April 2023 Income Expendlture Transfers Balance betsveen 31 March funds 2024 Restricted funds EdUtiOn Authority Policing and Community Safety Partnership Youth Work Lisbum & Casuereagh City Counol Policing and Communty Safety Partnership Domestic Abuse Wi¢toria Homes Toddler Group 1.800 2,890 1,800 2,890 793 1,207 s.000 3.600 671 1.D98 1,089 4.271 12,788 14.763 2296 Unrestrictad funds Unrestricted General 34,361 13,571 12,971 34,961 Total funds 38,632 26.359 27,734 37,257 16
Damask Community outaCh continued (A company limited by guarantee. not having a share caprta NOTES TO THE FINANCIAL STATEMENTS for the fin8ncial year ended 31 March 2024 12.3 ANALYSIS OF NET ASSETS BY FUND Currèfit assets Curr•nt liabilitles Total Restricted trust funds 2,296 2.296 Unrestricted general funds 42.897 17.936) 34.961 45,193 (7,9361 37.257 13. STATUS The charity is a company limited by guarantee not havrng a Sha capilal. TRUSTEES. REMUNERATION There were no trustees, remuneration or otherbenefftsforthe year ended 31 Mard) 2024 norforlheyear ended 31 March 2023 Trustees. expenses There were no trustees, expenses pamj for the year ended 31 March 2fr24 nor for the year ended 31 March 2023. 15. POST-BALANCE SH EVENTS There have been no signiftsnl events affecting the Charrty since the finanual year4nd. 17
DAMASK COMMUNITYOUTREACH (A e<bmpany l*Tht•d by not having a shar• capit•D SUPPLEMENTA Y INFORMATION RELATING TO THE FINANCIA STATEMENTS FOR THE FINANCIAL YEAR ENDED 31 MARCH 2024 18
Damask Community Outreach IA company limited by guarantee, not having a Sha capit¥ SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS Operating Statement for the finanrial year ended 31 March 2024 2024 2023 Incom• 26,359 51,150 Cost of generating funds Wages and salaries Staff pension scheme costs Venu9 Costs Training Programme costs Fund raising and events Toddler Group Professional fees Advertising and promthional costs Travel Expenses 8.465 15,963 175 6.600 555 13.963 238 730 30 180 114 732 30 71 24515 38.434 Gross sUlUS 12.716 Expenses Insurance Printing, postage and *ationery Telephone Accountancy Bank charges Gèneral expenses Deprecialil 1,572 112 117 1.254 1,993 101 178 1,178 88 47 133 3.219 Net (deficitysurplus 3,718 (1,375) 8,998 The supplementary infomation does not fomi part of the financral statemfrnts 19