COUNTY ARMAGH PHOENIX GROUP LIMITED an Limited b Guarantee} Report and Financial Statements FOR THE YEAR ENDED 31 MARCH 2023 The Charit Commission for Nl Re istration Number NIC102214 HMRC Charities Reference Number XT10779 Com an Re istration Number NI 625805
COUNTY ARMAGH PHOENIX GROUP L TD REPORT & FINANCIAL sfAfEMENTS FOR THE YEAR ENDED 31 MARCH 2023 Directors and Other Information Trustees Report Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements 9-13
COUNTY ARMAGH PHOENIX GROUP L TD REPORT & FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 DIRECTORS AND OTHER INFORMATION DIRECTORS, OFFICE BEARERS AND RESPONSIBILITIES.. David Hammerton- Chairman / Director Stanley Burrows- Secretary / Director Robert Newell - Treasurer / Director- appointed 0611212023 Eleanor Johnston - Vice Chairman / Director Enid Birch- Committee Member / Director Robert Dundas- Committee Member l Director- resigned 0611212023 COMPANYPRINCIPAL PLACE OF BUSINESS AND CONTACTDETAILS.. 3 Mallview Terrace Armagh BT619AN Website.. www.capg.online EmaiS.' info@capg.online Telephone.. 028 3752 7802 INDEPENDENT EXAMINER.. WHR ACCOUNTANTS LTD Chartered Certified Accountant5 statutory Auditors Audit House 56 English Street Armagh BT617LG BANKERS.. First Trust Bank 18 - 20 Scotch Street Dungannon BT70 1AZ REGISTERED COMPANYNUMBER.. N1625805 REGISTERED OFFICE.. County Armagh Phoenix Group Limited 3 Mallview Terrace Armagh BT619AN
COUNTY ARMAGH PHOENIX GROUP L TD REPORT & FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 REPORT OF THE TRUSTEES The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, submit their annual report and the financial statements for the year ended 31 March 2023. The trustees have adopted the provisions of the Statement of Recommended Practice {SORP) "Accounting and Reporting by Charities" issued in 2008 in preparing the annual report and financial statements of the charity. Reference and Administrative details of the Charit Details contained in Page 3. its Trustees and Advisers Structure Governance and Mana ement The charity is a charitable company limited by guarantee and was incorporated on 23 July 2014. It is governed by a memorandum and articles of association. The company's objects are specifically restricted to the relief of poverty, the advancement of education, the preservation and protection of health, the promotion of equality and diversity and the promotion of the benefit of the victims and survivors of paramilitary violence and terrorism and other inhabitants of local communities throughout Northern Ireland. Statement of Trustees. Res onsibilities The trustees are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and regulations. Law applicable to charities in Northern Ireland requ ire the trustees to prepare financial statements for each financial year which give a true and fair view of the charity's financial activities during the year and of its financial position at the end of the year. In preparing these financial statements, the trustees are required to.. select suitable accounting policies and then apply them consistently,. make judgements and estimates that are reasonable and prudent,. state whether applicable UK accounting standards and statements of recommended practice have been followed,. prepare the financial statement5 on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. The trustees are responsible for keeping accounti ng records that disclose with reasonable accuracy the financial position of the charity and which enable them to ascertain the financial position of the charity and which enable them to ensure that the financial statements comply with (applicable law, regulations and trust deed}. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Risk Assessment The trustees do not believe the company is subject to any substantial risks beyond the liabilities disclosed in the financial accounts. The company has one employee and rent office premises. It holds public liability insurance. The company has a formal risk assessment register, which is reviewed on a regular basis.
COUNTY ARMAGH PHOENIX GROUP L TD REPORT & FINANCIAL STA TEMENfs FOR THE YEAR ENDED 31 MARCH 2023 .¢ontln.u.e.d.. REPORT ..Q.F.....T.HE TRV.S.T.EES. Statement of Disclosure of Information to Inde endent Examiner We, the directors of the company who held office at the date of approval of these financial statements, as set out above, each confirm so far as we are aware that.. There is no relevant information of which the company's accountants are unaware,. and We have taken all the steps that we ought to have taken as directors in order to make ourselves aware of any relevant information and to establish that the company's accountants are aware of that information. Ob"ectives and Activities The centre is staffed by one Administrator and Volunteers from the Group. The Company provides a welfare and community group for retired security and armed service personnel. It holds about 45 events each year which include health talks, welfare talks, craft classes, flower arranging, outdoor pursuits, respite day and evening trips, cookery and coffee/information mornings. Achievements and Performance CAPG Ltd continues to support our member organisations affected as a result of terrorism and to ensure that our fallen comrades and their families are not forgotten. This has been achieved by ensuring that members are free from isolation by meeting frequently with other members through the activities provided and by learning new skills. Financial Review The directors believe the period end financial position was satisfactory. £69,888 of revenue grants were received during the year ended 31 March 2023. The Victims & Survivors Service are the County Armagh Phoenix Group Ltd core funders. Inde endent Examiner A resolution proposing that WHR ACCOUNTANTS LTD be re-appointed as independent examiner of the charity will be put to the Annual General Meeting. This Report was approved by the Board on 22 December 2023. MR STANL Y BURROWS DIRECTOR
COUNTY ARMAGH PHOENIX GROUP L TD REPORT & FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 INDEPENDENT EXAMINER'S REPORT We report on the accounts of the charity for the Year Ended 31 March 2023 set out on pages 7 - 13. Res ective Res onsibilities of Trustees and Inde endent Examiner The charity's trustees [who are also the directors of County Armagh Phoenix Limited for the purposes of company lawl are responsible for the preparation of the accounts. Having satisfied ourselves that the charity is not subject to audit under company law and is eligible for independent examination, it is our responsibility to state - on the basis of our examination - whether particular matters have come to our attention. Basis of Inde endent Examiner's Statement Our examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently we do not express an audit opinion on whether the accounts present a 'true and fair view,. Inde endent Examiner's Statement In connection with our examination, no matter has come to our attention which gives us reasonable cause to believe that in any material respect the trustees have not met the requirements to ensure that proper books of account are kept lin accordance with Section 386 of the Companies act 20061,. and accounts are prepared which agree with the books of account and comply with the accounting requirements of Section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice Accounting and Reporting by Charities,. or to which, in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. WHR Accountants Ltd Independent Examiner 56 English Street Armagh BT617LG 22 December 2023
COUNTY ARMAGH PHOENIX GROUP L TD REPORT & FINANCIAL sfAfEMENTS FOR THE YEAR ENDED 31 MARCH 2023 STATEMENT OF FINANCIAL ACTIVITIES the Income (.Incorp.orating.....-................-...-...-..-.............g.nd Expo.n(J.l¢ure Account ) Unrestricted Restricted Endowment Fund5 £ Funds £ Funds £ Total 2023 Totsl 2022 Notes INCOMING RESOURCES: Donations and Gift Aid 2,614 4,092 6,706 4,667 Activities in furtherance of the charity.'s objectives.. Grants receivable 69,888 69,888 61,976 Activities !orAenerating funds.. Other incoming resources: Fundraising and other Interest received TOTAL INCOMING RESOURCES 6,805 6,805 23 3,850 23 83 422 70 493 RESOURCES EXPENDED: Costs of generatin&funds'. Fundraisin and ublicit 56 56 NET INCOMING RESOURCES AVAILABLE FOR CHARITABLE APPLICATIONS 83 366 70 493 Charitable exp.enditure: Grants payable in furtherance of the charitws objectives Cost of activitie5 in furtherance of charitable objectlves 8. Mana ernent and administration TOTAL CHARITABLE EXPENDITURE 4,187 161 49,774 1,442 94 55,403 46,887 18 707 16 458 74 110 63 345 TOTAL RESOURCES EXPENDED 74 166 63 345 NET INCOMING OUTGOING FOR THE PERIOD RESOURCES Total funds at l April 2022 Transfers between funds / Taxation Total fund5 at 31 March 2023 22,107 14,1231 7,611 25,595 18,447 27,178 12,4611 10,134 34,851 25,595 The charity has no recognised gains or losses other than the results for the year as set out above. All the actlvities of the charity are classed as continuing. The notes on pages 10 to 14 form an integral part of the financial statements.
COUNTY ARMAGH PHOENIX GROUP L TD REPORT & FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 BALANCE SHEET NOTE 2023 2022 FIXED ASSETS: Tangible Assets Investments 10. 3,461 2,745 3,461 2,745 CURRENT ASSETS: Debtors Cash at Bank and in Hand 14. 12. 373 359 33,560 26,888 CREDITORS: Amounts falling due within one year 13. NET CURRENT ASSFrs TOTAL ASSETS LESS CURRENT LIABILITIES 34,851 25,595 CREDITORS: Amounts falling due after more than one year NET ASSETS FUNDS: Unrestricted Restricted Endowment TOTAL FUNDS 27,178 12,461) 22,107 (4,1231 17. The financial statements have been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies. These financial statements were approved by the trustees on 22 December 2023, and are signed on their behalf by MR ROBERT NEWELL DIREcfoR MRSTANLE DIRECTOR URROWS
COUNTY ARMAGH PHOENIX GROUP LfD REPORT & FINANCIAL STA TEMENTS FOR THE YEAR ENDED 31 MARCH 2023 FINANCIAL STATEMENTS ACCOUNTING POLICIES {a) Basis of arin the financial statements These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102, "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention and in accordance with the Statement of Recommended Practice {SORP), 'Accounting and Reporting by Charities" published in 2008. re (b) Com status The charity is a company limited by guarantee. The members of the company are the trustees named on Page 3. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. an (c) Fund accountin General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes. Endowment funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. The aim and use of each endowment fund is set out in the notes to the financial statements. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity 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 is set out in the notes to the financial statements. Investment income and gains are allocated to the appropriate fund. (d) Incomin All incoming resources are included in the SOFA when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. Gifts in kind donated for distribution are included at valuation and recognised as income when they are distributed to the projects. No amounts are included in the financial statements for seryices donated by volunteers. resources (e) Resources ex ended All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with use of the resources. ible Fixed Assets and De reciation Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows.. Fixtures, Fittings and Equipment- 10% reducing balance.
COUNTY ARMAGH PHOENIX GROUP L TD REPORT & FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 .¢.OD.tlnued ..FJNANClhll.....&TA.TEMENTS. Total 2023 Total 2022 Endowment Restricted Funds £ Funds £ Unrestricted Fund5 £ DONATIONS Memorial Fund donations Other donations Gift Aid due 3,352 2,614 740 4,667 3,352 2,614 740 Total 2023 Total 2022 Endowment Restricted Funds £ Funds £ Unrestricted Funds £ GRANTS RECEIVABLE: VSS - Peace IV Winter VSS - Peace IV Summer Victims & Survivors Setvice DCMS Schemes 13,112 6,881 41,983 17,649 52,239 17,649 52,239 Total 2023 Total 2022 Endowment Funds £ Restricted Funds £ Unrestricted Funds £ FUNDRAISING AND OTHER Printing UDR Fundraisin 497 400 497 TRUSTEES. REMUNERATION AND BENEFrrs The trustees neither received nor waived any emolument during the year. TRUSTEES. EXPENSES Trustees have been reimbursed for any expenses they incurred in connection with the charity. STAFF COSTS 2023 2022 Wages and salaries Social Security costs Pension st 17,789 15,682 534 471 10
COUNTY ARMAGH PHOENIX GROUP L TD REPORT & FINANCIAL STA TEMENTS FOR ThTE YEAR ENDED 31 MARCH 2023 .¢.ont!nu.o.¢....... ..FJNAN.¢.IAU... STATEMENTS. Total 2023 Total Endowment 2022 end Restricted Ex end Unrestricted Ex enditure FUNDRAISING AND PUBLicrrY Advertising Bad es 56 56 COSTS OF ACTivrriES IN FURTHERANCE OF CHARrrABLE ACTivrriES: Total 2023 Total Endowment Restricted 2022 end end Unrestricted enditure Rent 3,600 Insurance 1,106 Personal development costs-Note 11 39,386 Postage and Stationery 2,961 Travel expenses 830 Accountancy 600 Bank charges & Interest 405 Light & Heat & Maintenance 3,416 Telephone & Internet 1,403 Grant repaid Sundry expenses Covid -19 expenses Memorial Wall costs Architect Fees Hos 3,600 1,222 35,096 1,382 598 600 236 2,661 1,281 3,600 648 35,864 2,931 807 600 313 3,416 1,403 458 3,522 30 23 92 520 100 520 984 984 192 111 192 MANAGEMENT AND ADMINISTRATION Total 2023 Total Endowment 2022 end Restricted end Unrestricted enditur Wages and Salaries Pensions Depreciation - Fixtures, Fittings ment 17,789 534 15,682 471 17,789 534 384 94 129 161
COUNTY ARMAGH PHOENIX GROUP L TD REPORT & FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 -¢.onllnu.o.¢.. FINANCIAL.....&TATEMENT.S. Fixtures ui ment 10. TANGIBLE ASSETS Cost At 1" April 2022 Addition5 Disposals Grants At 31" March 2023 Total 5,527 1,100 5,527 1,100 reciation At 1"April 2022 Charge for the year Eliminated on dis osal At 31, March 2023 2,782 384 2,782 Net book values At 31, March 2022 31, March 2023 PERSONAL DEVELOPMENT COSTS CAPG activities Coffee morning Befriending operational costs Befriending mileage Flower arranging Day respite Military history Healthy lifestyle Befriender Reward Activities due to Covid 19 Walking group Peace IV Summer activities Peace IV Winter activiti 2023 3,522 2022 3,971 4,063 2,056 4,159 6,180 4,890 4,754 4,205 17,089 193 6,774 12. CASH AT BANK AND IN HAND First Trust Bank - CAPG Fundraising Current Account First Trust Bank - VSS Current Account First Trust Bank - Wall Memorial Fund Account 2023 14,763 3,247 177 2022 12,332 1,663 12
COUNTY ARMAGH PHOENIX GROUP L TD REPORT & FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 -¢.ontlnued FINAN¢.IAL.....&Th.T.E.MENTS. 13. CREDrroRS DUE wrrHIN ONE YEAR 2023 2022 Accountancy Bank charges VSS overpayment Travel expenses Telephone Hospitality Personal Development costs Postage and Stationery Memorial Wall Costs 600 60 1,510 600 87 1,510 49 43 1,745 14. DEBTORS 2023 2022 Insurance prepaid Other debtors 344 29 330 29 Gift Ai due from HMR 15. DIRECTORS REMUNERATION 16. COMPANY LIMrrED BY GUARANTEE li Al Movement in Funds At 1422 At 31323 17. MOVEMENTIN FUNDS TOTAL Unrestricted Funds General fund 22,107 5,071 27,178 Restricted Funds Victims & sU1vOrs Service 14,123} 1,662 {2,461) Restricted Fund5 Awards for All Endowment Funds Memorial fund 13