Coimpai)y I'egisli'alion Iiuiiibei.: N1044660 Cliai'ity I'egisli'alion i)uiiiber.' NIC102442 Ballymena Area Children's Contact Centre (A company liinited by guai'anlee) Annual Report aiid Financial Siateinents for tl)e Yeai. Elided 31 [al'ch 2023 Cailiei'iiie McRoi'}i FCMA CGlA Baxterwoi'ld Lid Uiiit 3, Dartsaii Industrial Park 60-84 Dai'gan Ci'escent Belfast Co. Aiili'iiii BTJ 9JP
Ballytnena Area Childi"en's Contact Cei)tre Coi)tents Refei'eiice and Adniinisti'ative Details Sti'ategic Repoi'l 2to3 Trustees, Repoi 4t05 Statement of Triistees, Respoiisibilities Ii)dependent Exaiiiinei s Repoit Sialeineiit of Financial Activitie5 Balance Sl)eel Notes lo tlie Fiiiaiicial Stalei)ieiils
Ballymeiia Area Children's Contact Centre Refei'eiice aiid Adin ii)isti'ative Details Tt'ustees Jayiie Ballentine Ricliai'd Mai-sliall Kai'eii Mcconkey Diane Bui'(Fess Fi'aii O'Boyle Janies Malion Elaiiie McDoiiald Seci'etary Heailiei. Caldwell Pi'iIieii)Al Office Naoiiii Ceiili'e 2 Cul lybackey Road Ballyi)iena BT43 5DF Registei'cd Office Naoini Ceiitre 2 Cullybackey Road Ballyi)iei)a BT43 5DF Tl)e chai'ity is incoi-porated in Nortliei-n Ii-eland. N1044660 Comi)aiiy Registi-atioii Numbei. Cliai'ity Regisli'Atioi) Nuiiibei. NIC102442 B2111<ei's Daiiske Baiik Bioadway 1-2 Bi'oadivay B311yii)ei)a BT43 6EA liidependent Ei xaniiiiei. Cailiei'ine N4cRory FCMA CGMA Baxlei'woi'ld Lid Uiiil 3, Dai'gai) IiidLlStrial Pai'k 60-84 Dai.. ali Ci'escent Belfast Co. Aiilrii)I BT3 9JP Page I
Ballymeiia AR'ea Cliildren's Contact Centre Strategic Repoi't for tlie Yeai. Ei ])ded 31 Marcl) 2023 Tlie Ii'iislees, who are dii'ecloi's for Ilie pui'poses of coiiipaiiy law, pi'esent their strategic I'eporl foi. the yeai. elided 31 March 20?3, iii coiiipliai)ce iviih s414C of tlie Con)P<ll)ies Act 2006. Pei'foi-niAiice Aiid acllieveiiieiits 2022- 2023 Tl)e financial yeai. ?022 123 1)as seen Il)e chai-ity coiitiiiiie lo offei. a Inlich i)eeded service to tlie comiiiiiiiity, suppoi'tinu sepai'aled faii)ilies lo Iiave eoi)tacl, especially aftei. tlie effeels and iiiipact of Covid. Tliankfully, we appeal. lo liave coiiie oiit of tlie most severe impacts of Covid, aiid liave beeii able lo I'eliii'n lo fiill in pei'soii I face to face sei'vice, Ivitli piovisioi)s in place foi. faiiiilies e.tr the nLiiiibei' of faiiiilies to 6 iii tlie lialls, to iiiiniiiiise tlie poteiilial foi. spl'eading infections. Willi our first fiill year of weclcly sei'vice at botl) ceiili'es since Ilie start of tl)e paiidemic, we saw tlie eei)Ii'es pi'ovide eoi)lact foi. a total of 416 Faiiiily Visits, Ivliicl) l OJ3 1)OLirs of coiitact. Coi)lact eliildi'en ivould not liave Iiad wiiliout tlie service pi-ovided by tlie cliai'ity. Oiii. i)iaiii acl)ieveineiils over tliis fiiiancial year wei'e Tliui'sday session5 - Tliiii'sday sessions were slai'led in Ballyiiieiia, pi'oviding addilioi)al siipport and options foi. faiiiilies tliat cannot coininil to Salui-day contact. Tliis addition also brings BACCS iii lii)e with otliei. contact ceiiti'es. Cliild Pi'oteetion - We updated Cliild Pi'otection Ti'ainino foi- iiiany of Ilie volunteer5, ensurii)g tlieir kiiowled(Fe and skills al'e up to dale in ordei. to suppoi't vuli)ei'able faniilies. Toys ai)d Resources - Toys aiid resoiirces iii Il)e cei)Ii'es Iiave also beei) updated, lo lielp pi'ovide ai)d facililale Inoi'e 'iialiii'al contact, Kviili faiiiilies, and give Ilieiii oppoi'tLinities lo iiitei'acl ai)d engage Clii'istiiias - Witli Ilie suppoit of Woiiien's Aid, we ivei'e able to give iiiiicl) needed and iiiucli appi'eeialed pi'esei)Is lo all the kids ii) tlie centre. All available voliinleers ivei'e also takeii foi. tlieir Ii'adilioiial Cl)I'isli)ias Lui)ch. Uplift . Ille liave received a 3.540/0 uplift in oui. fiiiidiiiu froiii tlie Noi'tliei'i) Healili ai)d Social Cal'e Ti'LISt, to supijoi't witl) Il)e risiiig costs of day lo day I'uiiiiing, aiid l)elp facilitate Ilie addition of Tliiii'sday coiitaet. Aiiti'iiii Ceiiti'e Ovei. the fii)aiicial year, we provided total of 228 faiiiily visits, aiid a tolkll of 5?9 coi)tact lioui's. Ballyiiiena Centre Over Iliis finaiicial yeai., we pi'ovided I SS faii)ily visits aiid a total of 504 coiilacl liour5.
Ballymeiia Area Childi'en's Contact Cei)ti'e Stt'ategie Repot't for the Yeai. El 11(led 31 March 2023 FinAIiciiÉ I I'evieiv Policjj oil i'e.serii£s It is Ilie Chai-ity'q policy lo 11)aii)laiii iiiii'esti'icted resei'ves eqiial to 6 Inoiiihs I'iiiiiiin costs. In 2023, that iialiie is £17,175. The Uiii'estricted I'esei'ves lolal £43,303 foi. 2023 wl)icli is equivalent lo jiist ovei. l yeai s I'unninn costs. Tlie sli'aleTrjc I'eport was appi'oved by tlie ti'iistees of tlie cliai'ily oil 13 Noveii)ber 2023 aiid sigiied oli its beli£llf by.. Kareli fvl Ti'ustee Coiikey Page J
Ballyniena Area Childi'en's Contact Ceiiti"e Ti'ustees, Repoi't TS)e Ii'ustees: wlio al'e dii'ectoi's for Ilie pui'poses of coiiipaiiy laiv, pi-esciit Ilie aniiiial I'epoit logeilier willi Ilie financial stalei)ienls of tlie cliai'ilable coiiipany foi. tlie yeai. ended 31 Mai'ch 2023. Objectives Aiid aeliiyities Piiblic l)eiiefil Tl)e benefits wl)icli flow fi'oiii Iliis piirpose iiicliide.. l. The i-elief of tlie eiiiolioiial iiiipact of sepai'ation diie to fai)iily bi'eakdown 2. Tl)e i-e-eslablislii)ieiit of a level of Ii'iist between Ilie pai'enls. J. Increased contact between tlie cliild aiid Il)e absent pai'eiit iviiliiii a safe iieiili-al eiivii'oi)meiit 4. The cl)ild is safe Iioin I'isk of liari)i e.g. doiiiestic abiise oi. siibslance abiise. Tliese beiiefits will be evidenced by l. Tlie iiiiiiibei. of fainilies usin(F ilie service 2. Tlie i)uii)bei' of faii)ilies i))oving on to nioi'e positive contact Olilside Il)e ceiiti'e (pi'esenily 700/0 plu5) J. Fainily evalualioii sheets 4. AiiecdolRI evidence fioiii iisci's of tlie ¢eiiti-es 5. Feedback fioiii I'efei'rei's, e.0 social services, soliciloi's, cliild coiii't officei's aiid coiirts. 6. Researcli Tlie piii'poses of oui. cl)ai'ity Iiiay lead lo Il)e following liai'ii) l. Confi-oiitatioi) betweeii pai-ei)Is. ? Fai))ilies becoi)ie I'eliai)t oli Ilie cenli'es We cali Ininimise the l)ai-ni and sliow it is oiili¥eiglied b), the benefits by l. Pi-e visits willi families lo cai'iy oiit I'isk assessii)ent and ddi'ess Ilie need foi- Il)e centi'e lo be a lei)Iporaiy soliition to cliild contact ? Staggei-ed ai'i'ival &i)(I depai'liii'e lin)es for faiiiilies 3. Cai'i'y oiit i-egulai- I'evieivs will) all f<2111ily Ineiiibei's to addi'ess ways of iiioviiig 01). 4. Reseai'ch sliowiiiTr Ilie success of the cei)Ii'es aiid tl)eii' objectives. Tl)e oiily pi'ivatc beiiefits floiviiig fi'om Iliis pui'pose are l. Volui)teers iiiay enliai)ce Ilieii. einploynieiit opporliinities tliroiigl) Il)e Ii'aining aiid e.xperience gaiiied froni suppoi'tintt cl)ild contact. Tliis Ii'aii)ing Inay be ti'ansferable lo otlier settii)gs. 2. Volui)teers iiiay I'eceive Iravellino expenses. J. Voliinteei's wlio al'e Directors 01. $1101) tlie iiiaiiaueiiieiil coii)Ini¢tee iiiay ei)l)ai)ce tlieii. cinployn)ent oppoi'tlinities Ilii'ougli tlie skills gained as pai't of tlie [anage71]e7)t Board. Tliese pi'ivate benefits al'e incidental and necessary lo ensiii'e tlial Ilie benefit is pi'ovided to oui- beneficiai'ies. Tlie beneficiaries al'e Ilie people of Ballyiiiena, Ai)Ii'iiii and Lai'ne ai-eas ivl)o al'e expei'iencing faiiiily bi'eakdowii aiid wish lo eslablisl) coi)lacl witl) tlieii. cl)ildreii, i¥lieiliei- pai'ei)ts, oi'andpai'eiits or sibliiigs. Altlioiigl) i)iosl of oui. fai)iilies reside in tliese three ai'eas, it IS 1101 oiir policy to I'efiise people fi'oiii otl)ei' areas of Noi'il)erii Ii'elaiid oi. oiilside tlie pi-oviiice. Oil)er aspects Staff aiid voluiiteei's al'e foui)d lo facilitate Il)e siiiootl) I'LlI)i)iiig of tlie cei)ti'e; Voluiileei's bei)efil froiii inci'eased skills IIiioii(yli oiigoiiil) Ii'ainints ivliicli could enliai)ce Ilieii. cai'eei. opporliiiiities and gaiii expei'ieiice tl)I'ougli leaii)Kvorlc aiid Iielivoi'kiiiu ivitl) oil)ei' voliiiileei's Voliinleeis iiiay find tl)eiiiselves li) coiifroiilalioiial siliiations oi. 11)ay beeoi))e eiiiolioiially affected by tlie needs of Ilie clii Idi'en bLIt tl)is is iiiiiiiiiiised by.. l. Vettiiio of voliinleers 2. On(Toin(F ti'aiiiing 3. Siippoit policies to assist voliinleei's We Iso pi'oinote and piiblicise Ilie coi)cept of Cliild Coiitact Cenli'es.. Iliis leads lo aiv<ql'eiiess by Ilie piiblic of tlie I'ole of Cl)ildi'eii's Contact Ceiili'es so Iliat Il)eJi can seek I'efei'i'als in liii)es of iieed aiid tliis is deinoiisti'ated tliioiigli Il)e iiuiiibei. of I'efei'rals, wlietliei. tliiouoli social seiwices, courts, soliciloi's, oi. self-l'efei'i'al. Tl)e Ii'iislees confii'iii Iliat tl)ey liave eoii)plied iviil) tlie requii'einenls of seclioii 3 of Ilie Cliai'ities Act 2008 to liave diie I'egai'd lo tl)e piiblic benefit giiidai)ce piiblislied by tlie Cliai'ity Coiiiii)ission toi. Noi11iei'n Ii'elai)d. Sti-uetiire) govei'nAiiee Aiid Inaii8geineIit Naliire of&JLJvei'iiiiig ilociiiiieiil Ballyiiiei)a Ai'ea Clii Idi'eii's Coiit3et Cei)Ii'e is a Coinpaiiy Lii)iited by Guai'ai)lee, govei'iied by a Meiiioi'aiiduiii nd Articles of Association and I'egistei'ed as a c11¢1 I'lty witl) tlie Cliai'ities Coiii1))issioii of Nl. It is govei'iied by a volLiiilaiy [aliale1)letiI Coiiiiiiittee wl)icl) is I'esi)oiisible for sli'alegic pl<llll)il)o ai)d decisioii IllÉikiiig, fiiiaiicial govei'iiai)ce aiid pi'obity and l)ave eiiiployinenl I'espoiisibi lit}, foi. <111 staff. Voluiiteei'ii) oppoi-lunities witliiii the oi'gaiiisatioii are openly advei'tised thi'ouuli a wide i-ai)ge of i)iedia oiiilels. All voILiiileei's coiiiplete a i)iaiidaloiy ti'aiiiii)ts pi'ograiniiie, al'e siibject to a six-i))oiiih i)iobatioiiaiy pei-iod aiid coi))plele a coiiipi'elieiisive iiidLiclioii i)iocess. Tliose voliinleei's ivlio al'e lo be ai)i)oinled to Ilie fvlaiiageiiieiit Coini))iltee I'eceive specialist Ii'aiiiii)g lo assist Il)eiii lo fiilfil Ilieii. ioles iii I'elalioii lo uovei'i)ai)ce ot Ilie oigaiiisatioii.
Ballyineiia Area Childj'en's Contact Ceiiti'e Ti'ustees, Report Reci'iiiliiieiil Iiiicl (iiJiJoiiilp7ieiil vf li'iislee.s leinbci's lo Il)e lanae1)le11I Coiiiii)ittee are proi)osed at tlie aiiiiiiAI general ii)eetiiig. Office beai'eis al'e elected at tlie fii'sl Wlanagen)enl Comiiiitlee nieeliiiu folloivii)g Ilie aiinual ueiiei'al ii)eeting. Orsyuiiisiilioiiiil sli'iicliire Tlie day-to-day iiiai)agei)ient and opei'atioii of Ilie activities are cai'i'ied olit by a staff leaiii, led by Il)e Ceiiti'e Co-oi'diiiatoi., Ivlio also I'epoi'ls to tlie Coniii)ittee. Operalioiial voluiiteei's conli'ibiite to Ilie day to day activities of Ilie cl)ai-ity aiid tl)eii' coi)Ii'ibiilioii is invaluable to Il)e cl)arity nieelinu its aiins aiid objectives. Finai)ClÉil insti'uineiits Objeclives Iiiiilpolicies 'ri)e el)ai'ity's activities expose it to a i)uinbei' of fiiiancial I'isks iiicludiiio ci-edil I'isk, casli flolv I'isk and IIqLiidity I'isk. Tlie iise of finaiicial dei'ivatives is govci'ned by Ilie cliai'ity's policies ai)pioved l)y tlie boai'd of ti'iislees, wliicli pi'ovide wi'itteii pi'iiiciples on Ilie iise of financial dei'ivatives lo Inanage Il)ese I'isks. Tlie el)ai'ily does not use dei'ivalive finaiicial iiisti'iiiiieiits toi. speelilalive piirposes. CiiJliflo)v risA- Tlie cliarity's activities e.xpose il priinai-i ly to tlie fiiiancial risks of cliai)ges in foi-eign cui'i'ency excliaiige I'ales aiid iiitei'est I'ales. Tlie cliai'ity iises foi'ei(Jn excliaiige foi'wai-d contracts ai)d intei'est l'ate swap conli'acls lo liedge tl)ese exposiii'es. Iiitei'est beai-jiio assets and liabilities al'e held at fi.Ked I'ale lo ensui'e cerlaii)ty of cash floiv5. Creilil risk Tlie chai'ity's pi'incipal fii)aiicial assets al'e baiik balaiices aiid casl), ti'ade aiid othei- I'e¢eivables, ai)d invesli)ients. Tlie cliai'ity's ci-edit I'isk is pi'ii)iai'ily atti'ibiitable to ils trade I'eceivables. Tl)e aii)oiii)Is pieseiitcd ii) Il)e balaiice slieet are Iiet of allowances foi. doiibtful i-eceivables. Ali alloKvance foi. iiiipairiiieiil is Iiiade wliei'e Iliei'e is an identified loss eveiit ivliicli, based on pi'evi0115 expei'ience, is evideiice of a rediietioii iii Ilie I'ecovei'ability of Ilie casl) flows. Tlie ci-edil I'isk on Iiqliid fiinds and dei'ivative fiiiancial ii)slriii)ienls is lii)iited becaiise Ilie coiinlei'paities are bai)l<s willi l)igli ci'edit-t'aliiigs assigiied by iiitei'iialioiial ci'edil-l'alino aaeiicies. Tlie chai'ity lias 110 sigiiificant coneenli'alion of ci'edil risk, willi exposure spread ovei. a lai-tye Iiliinber of couiilei'pai'lies and custoiiiei's. Liiiiiidilji i'isk Iii oi'dei. to ii)aii)laiii liquidity to eiisui'e tliat siifficieiit fiiiids are available for oii(yoiiig opei'atioiis aiid futLlI'e developiiieiils, the el)ai-ity uses a ii)ixtui-e of loi)g-lei'iii and slioi't-tei'n) debi finaii¢e. Fui'iliei. details regai'ding liquidity risk cali be fouiid iii tlie Sialemei)l of accoLintiii(F policies iii Ilie fiiiaiicial statei)ieiits. Tl)e aiiiiual I'epoi't was appioved by Ilie Ii'iislees of Ilie cliai'ity oli 13 Noveillber 2013 aiid sigiied 011 its bel)alf by: Kai'en M Ti'uslee Coiikey Page 5
Ballymena Area Childi'eii's Contact Ceiiti'e Statemeiit of Trustee.8' Respoiisibilities Tl)e Ii'ustees Iwlio <ll'e also Ilie dii'ectoi'g of Ballyiiiena Ai'ea Cl)ildi'ei)'s Contact Cenli'e foi. Ilie pui'poses of coiiipany law) al'e I'esponsible foi. pi'epai'iiig Il)e ti'iislees, I'epoi'l an(1 Ilie finaiicial slaleiiienls in accordance ivitli tlie Uiiiled Kiiigdoiii AccoLllItii)o Siaiidai'ds Iuiiiled Kiiigdoiii Gei)ei'ally Accepted Accouiitiii(5 Pi-aclice) aiid i)plicable law aiid i-egul<1tions. Coiiipany law I'equii'es tlie Irlislees to i)I'epai'e fii)aiicial st31eiiieiits foi. eacli fiiiaiicial yeai.. Uiidei. coi))pai)y laiv Ilie Ii'iistecs iiiusl iiot appi'ove tlie fiiiai)cial statciiienls iiiiless tliey al'e satisfied Iliat tliey give a Ii'iie lid fail. vieiv of Ilie .slate of affaii's of tlie cliai-ilable coiiipany <lnd of ils iiicoiiiing i-esoiirces and application of I'esoiii'ees, inclLidino ils incoiiie a11d expeiiditiii'e, foi. tl)al i)ei'iod. Iii prei)ai'inTr Iliese financial staleiiiei)Is, Ilie triistees al'e I'equii'ed to.. select siiitable aecoui)liiig policies aiid api)ly Iliein coi)sislei)Ily' obsei've Ilie iiieihods ai)d priiiciples ii) Ilie Cliarilies SORP. make jiidoeiiieiits aiid estiinales that are I'easonable aiid i)rLidei)I' slate wlietl)ei' applicable UIC Accoiii)ting Siandai'dq liii ve been followed, siibject to any iiiatei'ial depai'lui'es disclosed aiid explaiiied ii) Il)e finaiicial stalei)iei)ts,' and pi'epai-c tlie fii)aiicial staleiiiei)Is oil Ilie (Foints coi)cei'ii basis 111)less il is iiiappi'opi'iate to pi'esui)ie tliat Ilie cliai'itablc eoimpai)y will coiitii)ue in biisii)ess. Tlie Ii-uslees are respoiisible foi. keepiiio adeqii<lte accoui)liiig i-ecoi'ds tliat al'e sufficieiil lo sliow aiid explaiii the charitable coinpai)y's ti?nsactioiis ai)d disclose with I'easoiiable accui'acy at any tiiiie tlie fii)ancial positioi) of tlie cliai'itable coiiipany ai)d eiiable thei)I to eiisui'e tliat Il)e fiiiancial stateiiieiils coi)Iply witl) Il)e Coi)Ipanies Act 2006. Tliey are also responsible foi. safeouai'diii(y Ilie assets of the cliai'ilable coiiipany aiid liei)ce foi. taking I'easonable steps for tlie pi'eveiitioi) and delectioii of fi'aLid ai)d oiliei. iri'eoLilarilies. Appi'oved by tlie truslees of the cliai'ity on 13 Noveinber 20?3 ai)d sigi)ed on its belialf by-. Kai'en Ti'ustee Coiikey
Ballynieiia Ai"ea Cliililt'en's Contact Centi'e 4 YaiiJii)ei s Repoi't to the trustees of Ballymena Ai'ea Childreii's Contact Iiidepeiideiit E. Cei)ti"e I I'epoi't on Il)e accouiils of Ilie cl)arity for the yeai. elided J l l&1'Cl) 202J ivliicl) are set OLIt on pages 8 10 16 Resi)eetive I'espoiisibilities of ti'ustees And exAiiiiiiei' Tlle Ii-listees {Ivlio al'e also tlie dii'ccloi's of Il)e coii)i)aiiy foi. tl)e piii'poses of coiiipaiiy lawl al'e I'espoi)sible foi. tlie pi-eparation of Ilie accoiints. Tlie Ii-lislees coiisider Il)al an aiidit is iiot reqiiii'ed foi. Il)is yeai. Iindei. section 65(2) of Ilie Chai'ilies Act (Noi'iliei'n Ii'elandl 2008 {Ilie 2008 Act) 2¢ nd Ilial an indepeiident eYai)iiiiatioi) is needed. H2< viiiu satisfied Inyself Iliat Ilie cliai'ity is i)ol siibjeet lo audit Liiidei- coi)Ipai)y law aiid is eligible for indepeiideiil exaiiiiiiatioii, il is Iiiy responsibility to.. exaiiiiiie Il)e accoui)Is uiidei. section 65 of Ilie 2008 Act; lo follow Il)e piocediii'es laid dowii iii Ilie (Fei)eral Dii'eelioiis giveii by tlie Cl)Al'ily Coininissioi) Liiidei. section 65{9)Ib) of tlie 2008 Act; and to slate ivlietliei. pai'liciilai. iiiallei's liave coiiie to Iiiy allenlion. Basis of indepeiiilent exaii)iiiei s i'epoi-t My exaiiiiiialioii was cai'i'ied out in accoi'dance witli tlie oeiiei'al Dii'eclioiis uiveii by Il)e Cliai-ity Coiiiiiiission. An exainiiiation iiicludes a I'evieiv of Il)e accountiiio I'ecoi'ds kept by Ilie cliai-ity and a coi))pai'ison of Ilie aeeoui)ts pi'esei)ted witl) tliose I'ecoi'ds. It also iiicludes ¢oiisidei'atioi) of aiiy iinusual ilei)Is oi. disclosui'es iii tl)e accoiii)Is, aiid seeking exi)laiiatioiis fioin yoii as Ii'iistees coiieei'i)iiig aiiy sucli ii)atters. Tl)e i)I'ocedui-es ui)dei'takeii do not piovide all tlie evidence 1111¢ l ivoiild be I'eqiiii'ed in ai) alidit aiid coiiseqiiei)tly i)0 opii)ion is given as to wlieil)ei' Il)e accounts pi'ese11t a 'ti'iie and fail. view, aiid tlie I'eporl is lii))iled to tliose Iiiattei's sel oiit in tlie slateinenl below. Indepeiident exainiiiei s stxteiiieiil In coiiiiectioii ivitl) iiiy e.xai)iii)atioii, iio Inattei. lias coiiie to i)iy altenlioii.. { I I wliicli gives Ine I'easoi)able caiise lo believe Iliat iii aiiy ij)atei'ial resi)ect tlie I'eqiiii'emeiits: to keep accoiintiiig I'ecoi'ds ii) accoi'dai)ce iviili sect102) 386 of Il)e Coiiipaiiies Act 2006,. and lo prepare accouiils ivliicli aecoi'd willi Ilie accolllltiiig I'ecoi'ds, coiiiply ivitli Ilie accoui)tii)g requii'eiiieiits of seclioii 396 of tlie Coinpai)ies Act 2006 aiid ivitli Il)e i))eiliods and pi'iiiciples of tl)e Sialeiiieiit of Reeoi)Iiiieiided Pi'actice-. Accoiinting and Repoi1ino by Cliarilies have iiot beeii iiiet. or 12) to ivl)icli, iii i)iy opiiiioii. attentioi) slioiild be di'awi) iii Oi'dei. lo ei)able a pi'oper uiidei'slai)dii)g of Ilie accoiiiits lo be I'eaclied. Cailiei'iiie lCRo1.¥. .CMA CGlA Baxlei-woi'ld Lid Unit 3, Dargan Iiidiisli'ial Park 60-84 Daigai) Ci'escei)t Belfast Co. Ai)ti'iiii BT3 9JP 13 Noveii)bei' 2023 Page 7
Ballyineiia Ai"ea Childi'en's Contact Centi"e Statement of Finaiicial Activities foi. the Year Eiicled 31 Mai'ch 2023 (Ijjcluding Incon)e and Expeii(litiii"e Account aiid Statement of Total Recognised Gaiiis ai)d Losses) Uiiresti'icted fuiids Rosli'icted fuiids TotAI 2023 Total 2022 Note Iiiconie aT)Il Eii(loivInents fi'oIn: Donalioiis aiid legacies Cl)ai'itable activities Investii)eiit iiieoi))e 1,600 36,066 37,339 101 Total Incoiiie 101 37,339 37,440 37,674 Eipeiiditui'e oil: Cliai'itable aetivilies (34,J50) (34,3501 132,186) Total ExpeiiditLlI'e {34,)50) (34,J50) (32,186) Net ii)coine 2,989 5,488 Net i?ioveinei)l in fuiids 2,989 3,090 5,488 Reeoiieiliatioii of fiiiids Total fui)ds biou(Flit foiTrvai'd 43,201 4,166 47,367 41,879 Total flinds cai'ried foi'wai'd 12 43,302 7,li5 Uii I'esti'icted funds 50,457 47,367 Tol21 2022 Resti'icted fuiids Note IncoIiie AIiil Eiiiloivinents fi'om: Doi)alions and leo2{ cies Cliilrilable activities Siivesliiieiit iiicome 1,600 1,600 36,066 36,066 Total Iiicoiiie 1,608 36,066 37,674 Eipeiiditui'e oi): Cliarilable activities (32.1861 132,186) Total ExpeiiditLlI'e 132,186) (J2.186) Net iiieoiiie 1,608 3,880 5,488 Nel Inoveineiit iii fiinds 1.608 5,488 Recoiiciliatioii of fuiids Total fiii)ds brouijlit foi'ivai'd 41,593 286 41,879 Total fiiiids cari'ied foi'ivai'd 43,201 4,166 47,367 All of Ilie cli<l1'ity'S activities derive fi'oiii contiiiiiiiig opei'<ltioi)s (ILlI'ing tlie c1bove two pei'iods. Tl)e tLlI)ds bi'eakdoivii foi- 2020 & 2022 is sliowi) ii) i)ole 12. Page 8
Ballymeiia Area Childi'en's Contact Centi'e (Registi"atioii nuinbei": N1044660) Balance Sheet as at 31 Marcl) 2023 2023 2022 Note Cui'i'ent assets Casli at baiik and iii liand 52,876 48,345 Ci'editoi's: Aiiiouiits fxlliiig due iviiliiii oiie yeAI' {2,4181 (9781 Net assets 50,458 47,367 ri Iiiids of the chal'ity: Resti'icteil fuiids 7,155 4,166 Uiii'esti'icted ineonie fuiids Unresli'icted funds 43,201 Tot¢g1 fuiids 50,457 47,367 Foi. tlie fiiiancial yeai. ei)diiig 31 [aL.¢1] 2023 Ilie cl)arity was eiitiiled to exeniptioii froin alidil iiiider sectioii 477 of Il)e Coiiipai)ies Act ?006 1-elatii)g lo siiiall coi)Ipanies. Dii-eclois, I'esponsibi lities.. Tlie iiieiiibei's l)ave Iiot I'eqiiii'ed Ilie cl)8rity lo obtain ali audit of its accouiits foi. Ilie year in qiiestion in accoi'danee witli sectioi) 476: and The directoi-s acki)oiwledge Il)eii' I'esponsibilities for coii)plying willi tlie requireiiieiits of Il)e Act witl) respect lo accouiitii)o I'ecoi'ds aiid tlie pi'eparatioii of accoiiiils. Tliese accolints liave beei) pi'epai'ed in accordance willi Ilie provisions applicable lo coii)panies SLibjecl to the sii)all coiiipaiiies I'eujilie. Tlie financial stateiiieiils on i)aoes 8 10 16 ¥vei'e appi'oved by tl)e Ii-lislees. and aiitlioi'ised foi. issiie on IJ Noveii)ber 2023 and signed on Ilieii. belialf by.. Kai-eii WleCoi)key Triislee
Ballyinena Area Childi"en's Coi)tact Cei)ti'e Notes to the Fii)ai)cial Statemeijts foi" the YeaR' E4 nded 31 Mai"clJ 2023 Cliai'ity status Tlie cl)ai'ity is a cl)arity liiiiiled by giiai'antee and conseqiienily docs i)ol l)ave sliai'c capital. Each of tlie ti'iistees is liable lo conti'ibLile ai) ainoLllIt iiot exceediiig £Nil lowai'ds tlie assets of Ilie cliai'ity in tlie evei)t of liquidatioii. 2 Accountii)u policies SuiiiinAI'y of siiyiiificAiit 4qecouiitiiia policies an(1 Icey aceoiiiiting estiiiiAtes Tl)e prii)cipal accouiiliiits policies applied ii) tl)e preparalioii of tliese financial stateii)ei)Is are sel out below. Tl)ese policies liave beeii consistently applied lo all the yeai's pieseiited, Iinless oiliei'wise slated. StAteiiieiit of eoiiipliaiiee The financial stalenienls liave beeii pi'epai'ed ii) accoi'dance with Accouiitiiio aiid Repoi'ting by Cliai-ities.. Sialen)ent of Recoii)i))ended Pi'actice applicable lo cl)ai'ities pi-epai'iiig Ilieii. accoiiiils in accoi'daiice iviili tlie Fii)ancial Repoi'tinu Standard applicable iii tl)e UIC aiid Repiiblic of Ii'elai)d (FRS 102) (effective l Jaiiiiaiy 2015) - (Cliai'ilies SORP (FRS 102)}, Ilie Financial Repoi'tii)g Siandai'd applicable ii) tlie UK aiid RepLiblic of Ii'elaiid {FRS 102) and Ilie Coii)panies Act 2006. Basis of pi'epai'ation Ballyiiieiia Ai'ea Cl)ildi'eii's Contact Ceiiti'e iiieels Ilie definitioii of a piiblic beiiefit eiitity uiidei. FRS 102. Assets ai)d liabilities al'e iiiilially I'eco(Tiiised at liistorical cost 01- ti'aiisaclioii value uiiless otlicrwise slated in Ilie I'elevaiit accoui)tiiits policy notes. Goiiig coneei'i) Tlie Ii'liglees considei. that tliei'e al'e 110 IMatei'ial iiiicei1aiiilies abolit Ilie cliarity's ability to conliniie as a goiiig coiicei'ii iioi. aiiy si(Niiificaiit ai'eas of iii)cei'laiiity tliat affect the cai'i'yiiiLT value of assets l)eld by Ilie cliai'ity. Exeiiii)tioi) fi'oiii pi'epai'iiig a casli floiv stateiiieiit Tlie cl)arity opted lo eai'ly 3dopl Bulleliii I publisl)ed 011 2 Februaiy 2016 aiid Iiave Il)ei'efoi'e iiol ii)cluded a casli floiv slalei))ei)l iii tliese fii)ancial slalei))eiils. Ii)coTiie aiid endoivi))eiits All iiicoiiie is I'ecogiiised once Ilie cli(I1'lty lias eiilitleineiil lo Il)e iiicoiiie: it is pi'obable Iliat Ilie iiicoiiie will be received aiid tlie ainoiint of tl)e incoine I'eceivable cai) be iiieasLlI'ed reliably. Doiiulioii.i ciiiil legiicFes Doiialioiis al'e I'ecog71)ised ¥vlieii Ilie cliai'ity lias beeii Iiolified iii wi'iliiig of both Ilie aiiiouiit l< nd settleiiieiil date. li) Il)e eiieiit tl)al a doi)alioii is Slibjecl lo coiidilioiis tl)al I'eqliire a level of pei-forinai)ce by tlie cliai'ily befoi'e Ilie cl)arity is eiititled to Il)e fiiiids, tlie iiicoiiie is deferi-ed aiid iiol recogiiised iiiitil eiil)er tliose coiidilioi)s al'e fLIIIy ii)el, oi. Ilie fiilfiln)ei)t of tl)ose coiiditlolls 15 wl)olly wiiliiii tlie conli'ol of tlie cliarily aiid it is pi'obable Iliat tliese coiiditions will be fiiifilled in tlie I'epoi'liiig i)ei'iod. lii}yeslpiieiil iiicuiiie Divideiids al'e I'ecogiiised oiice tlie divideiid lias beei) declai'ed ai)d iiotilicalioi) l)as beeii I'eceived of tlie divideiid due. Paue 10
Ballymena Area Cliildi'en's Coijtact Centi"e Notes to the Fiiiancial Statemeiits foi" the Year Ei nded 31 March 2023 Eipeiidilu re All exi)enditLlI'e is I'ecooiiised once Iliei'e is a legal 01- coiisti'uctive obligation to that e.xpendiliii.e, il is pi'obdble seltleiiieiit is I'eqiiii-ed aiid Ilie aiiioiiiit cai) be measiii'ed I'eliably. All costs air allocated to Ilie applicable expeiidiliii'e lieadino Ilial aggregate siinilai. costs to iliat cate(Noi'y. IVI)ei'e costs caiiiiol be (lii'ecily atti'ibiited to parlicLilai' l)eadiiigs tliey liave beeii alloc1< ted oil a basis coiisisteiit will) Ilie iise of i-esoui'ccs, will) cei)Ii'al staff costs allocated on Ilie basis of lin)e speiit, aiid depi-ecialioi) cliarges allocated on tlie poitioii of tl)e asset's iise. Otlier 5LlPPOI't costs are allocated based oii tlie spi'ead of staff costs. Cliui'iliible (Iclivilie.s Cliai'itable e%pei)dilui'e coiiipi'ises Il)ose costs incui'i'ed by the chai'ily in Ilie delivei'y of ils activities ai)d seivices foi. its bei)eficiai'ies. It iiicludes boili eosls that can be al located dii'ecily to sucl) activities aiid tliose eosls of ali indii'eel nalui'e necessaiy to siippoi't Iliein. Goveriixnce eosls These ii)cliide Ilie costs attributable lo Ilie cliai'ity's coiiipliaiice witli eoiistilLltioiial aiid slallilory I'equii'ei)ienls, iiicludii)g alidit, sli'aleiyic iiiaiiagei)ieiil and Ii'ustees's Ineetii)gs and reiiiibLlI'sed exi)enses. TA Y2tioii Tlie cliai'ity is considei'ed to pass Ilie lesls sel oiit in Pai'aurapli I Scliedule 6 of Il)e Finance Act 2010 aiid Iliei'efoi'e it i)ieels Il)e defiiiilioi) Of a cliai'ilable coiiipaiiy foi. UK coi'poi'atioii lax pui'poses. Accoi'dii)gly. the cliai'ity is poteiitially e.xeimpt fioiii taxation in I'espect of incoiiie oi. capital gains I'eceived wiiliii) categoi'ies covei'ed by Cliaplei. 3 Parl I l of tlie Coi'poi'alioii Tax Act 2010 oi. Section 256 of the Taxalioii of Cliai'ueable Gaiiis Act 1992, to tlie exleiit Iliat siicli incoiiie oi. gaii)s are applied excliisively lo cl)ai'ilable piirposes. Ci¢ sh aiid casli equivAleiits Cas1) aiid casl) eqiiivaleiils coiiii)I'ise casli oli Iiaiid aiid call deposit5, and otl)er slioi't-tei'iii l)jolily liquid iiivesliiiei)Is Ilial are I'eadily coi)vei'lible lo a kiiowi) aiiioiinl of casli aiid al'e subject lo ali ii)sigiiificaiil I'islc of cliai)ue iii value. Ti'ade ci'editors Ti'ade ci'editoi's al'e obliuatioiis to pay foi. uoods oi. sei'vice5 Iliat Iiave beeii acquii'ed iii tlie oi'diiiary coiirse of busiiiess fi'oi)) siippliei's. Accoiii)Is payable al'e classified as cui'reiit liabililies if Ilie cliai'ity does not l)ave ali Uiicoiidilional I'igl)t, at Ilie eiid of tlie I'epoi'ljiio pei'iod, lo defer seltleiiici)t of Il)e ci-editoi. toi. Il least twelve iiioiitlis aftei. Il)e I'epoi'liiio dale. If tliei'e 15 ali ui)coiiditional rigllt to defer setileineiit foi. at least twelve ii)oiitlis aftei. tlie i-epoi'ling dale, Il)ey at'e pi'esei)led as non-ciii'i'ent liabilities. Ti-ade ci'editol's <21'e I'ecooiiised iiiitially at tlie Ii'ai)sactioii pi'ice and siibseqlieiitly i)ieasiii'ed at aii)oi'lised cost Iisiiig the effective iiilerest Ineiliod.
Ballymena Area Cliildi'eii's Contact Centi"e Notes to the Financial Stateinents foi. tlie Yeai. Ended 31 Marcl) 2023 Boi'J'oiYiiigs Iiitei'esl_beai-in¢i boi'ioKviiius al'e initially I'ecoi'ded at fair valiie, net of Ii'ansactioi) costs. Iiitei'esl.beai'ing bori'oivings al'e subseqiienily cai"I'ied at amoilised cost, witl) Ilie diffei'ence betweeii Il)e proceeds, net of Ii'ai)saclioi) costs, aiid Ilie ai)ioiiiit diie oil redeii)i)tion beiiig recogi)ised as a cli¢ll'ge lo tlie Sialei)iei)l of Fiiiaiicial Ilclivilies ovei. Il)e pei'iod of Ilie I'elevaiil boi'rowiiig. Inlei'est expeiise is I'eeooiiised oli Ilie basi5 of il)e effective ii)lei'es1 iiietl)od aiid is ii)cluded iii interest payable and siiiiilai. cl)arges. Boi'i-owings al-e classifie(l as ciiri'enl liabilities Liiiless Ilie cliai'ity lias an iincoiiditioi)al I'igl)I lo defei. settleiiient of Ilie liability foi- at least twelve Inonilis aftei. Ilie I'epoi'tino dale. uiid sti'uetui'e Uiii'esti'icted ii)coine fiinds are geiiei'al fuiids tliat are available foi. use at the Ii'ustees's disci'etioi) iii fiiril)erance of Ilie objeelives of tl)e cliai'ity. Resli'icted incoiiie fliiids al-e tliose doiiated foi. iise in a pai'licLilar ai'ea or foi- specific piii-poses. tlie iise of whicli is I'esti'icted to tliat area oi. piirpose. FiiiA Ticial insti'uiyieiits cliis3ificiilioii Financial assets and finaiicial liabilities al'e I'ecogiiised ivl)en Il)e cliai'ily becoi)ies a pai'ty to Ilie conli'actllill pi-ovisions of Ilie insti'uiiieiit. Fiiiaiicial liabilities and equity iiisli'iimeiils al'e classified accoi'diiig lo tlie siibstaiice of Il)e coiitractiial ai'i'angei)iei)Is ei)tei'ed into. Ai) equity iiisli'uineiit is any coiiti'act Il)al evidei)ces a I'esidual iiilei'esl in Ilie assets of tlie cl)arily aftei. deductin(J all of its liabilities. Reeogiiilioii Iiiicl iiie(1.siiieiiieii/ All fiiiai)cial assets ai)d liabil ilies are initially iiieasured al ti'ansaelioii price (includinu ti'aiisactioii costs), except toi- tliose fii)aiieial assets classified as llt fair value Il)rouoli pi'ofit oi. loss, Ivliicli al'e iiiitially iiieasiii'ed at fail. valiie (Ivliicli is iioi'i)ial ly Ilie ti'aiisaclioii pi'ice eicludiiin ti'aiisaclioii coslsl, uiiless tlie ai'i'aii(Jei)iei)t coiistitiiles a tiiiaiiciiia Ii'aiisactioii. If an ai'i'angeii)ei)I coiistitiiles a fiiiai)cii)g Ii'ai)saclioii, Ilie fiiiaiicial asset oi. finaiicial liability Is iiieasiii'ed at Ilie present valLie of tlie fiitiii'e payiiieiils discoiiiiled al a i)iai'ket l'ate of intei'esl foi. a siiiiilai- debt insli'ui)ienl. Fiiiaiicial assets aiid liabilities are oiily offset ii) Il)e slaleiiienl of fiiiaiicial positioii wlieii, aiid oiily wliei) Iliei'e exists a legally eiifoi'ceable riglil to set off tlie I'eeooiiised aiiioiiiils aiid tlie cliai'ity inlei)ds eiiliei. to settle on a iiet basis, or to realise tlie asset aiid settle Ilie liability siiiiiiliai)eoiisly. Fiiiai)cial assets al'e derecouiiised wlieii aiid oiily ivlieii a) Il)e coi)ti'acliial I'11slits to Ilie casl) floivs fi'oiii tlie fii)aiicial assct expii'e 01- 1¢ I'e settled, b} tl)e cl)ai'ily Ii'ansfeis to c211011)ei' pai'ty siibs12£ Iltially all of Ilie I'isks aiid I'ewai'ds of owi)eisliip of tlie fiiiaiieial asset, oi. c) tlie cl)arity, despite l)1(viiig i-elaii)ed soii)e, but iiol all, sigiiificaiit I'isks <qiid I'eivai-ds of owi)ei'sliip, l)as Ii'aiisfei'i'ed coiiti'ol of tlie asset lo aiiotliei. paity. Fiiiaiicial liabilities are dei'ecooiiised 01)ly ivl)eii Ilie oblioatioii specified iii Ilie coiiti'act 15 discl)ai'oed, caiicel led 01. exi)ires. Page 12
Ballyniena Ai"ea Childi'en's Coiitact Centt'e Notes to the Financial Stateinejits foi" tlie Yeaj. Ei nded 31 Mai'ch 2023 JiiiJe31iiieiils Iiivestiments iii noii-coiivei'lible pi'efei'enee sl)ai'es and iioi)-piillable oi'diiiai'y or prefei'eiice sliai'es (where sliai'es al'e piiblicly 11'2ded oi. Il)eii' fair valiie is I'eliably i))easui'able) al'e i))easiii'ed al fail. value thioLI(Jh pi'ofit oi. loss. Wliei'e fail. value caiii)ol be n)easiii'ed I'eliably, ii)vesliiieiits al'e n)easui'ed at cost less iiiipaii'iiieiit. Invesliiieiits iii subsidiai'ies and associalcs al'e Ineasured al cost less inipaii'ii)eiit. Foi. iiiveqti)ieiils li) subsidiai'ies .Icqiiii'ed foi- coiisidei'l< tioii ii)cliidiiin tlie issiie of sliares qiialifying for iiiei'aei. i-clief. cost is iiieasiii'ed by I'efei'eiice lo Ilie iioininal valiie of tlie sliai'es issued pliis fail. value of oiliei. coiisideralion. Aiiy pi'eiiiitlll) is joiioi'ed. 3 Incoiiie fi'oiii donatiolls lind legacies Total 2023 Total 2022 Doi)atioiis aiid legacies. Donalioiis fioiii individlials 1,600 1,600 4 Ineoine fi'om cliqi'itAble activities Resti'icted funds Total 2023 Total 2022 Chai'ilable Activities 37,339 37,339 36,061) S Iiivestnieiit iiicoiiie Uiil'estrieted fuiids TotAI 2023 Total 2022 Geiiei'al Intei'est I'eceivable aiid siinilai. iiicoiiie; Iiitei'est I'eceivable oli baiik deposits 101 101 6 Exi)ei)diture oli chai'ilable aetivities Resti'ieted fuiids Total 2023 TolAI 2022 Note Cliai'ilable Activities Staff costs Goveriiai)ce costs 6,049 27,150 6,049 27,150 23,754 707 34,350 -32,186 £Nil (202? _ £Nill of tlie above expei)ditui'e ivas alli'iblltable to Lllll'esli'icted fuiids aiid £33,436 {2022 £32.015) lo resli-icled fliiids.
Ballyinena Ai"ea Chilcli'en's Contact Ceiiti'e Notes to tl)e f4 j1)ai)cial Statemeiits fot. the Yeai. Endecl 31 March 2023 Iii additioii lo Il)e expeiiditui'e a111¢ lysed above, Il)ei'e al'e also govei'iiaiice costs of £914 (?02? £1,030) wliicli I'el<lle dii'ectly to cli£ll'ilable activities. See note 7 foi. fLlI'ilicr details. 7 Aiialysis of trovei-iiaiice A Tid suiipoi't costs Govei'iiance eosts Resti'icteil fiin(Is TotAI 2023 Tot81 2022 Oiliei. uovei'naiice costs 707 707 8 Staff costs Tl)e auoi'e(Fate payi'ol I costs were as follows: 2023 2022 Staff eosls du7'ili(y the yeai. Ivei'e: Wages and salai'ies Social secui-ity eosls Pei)sioii costs Oiliei. staff costs ?4,611 991 793 755 21,308 28 27,150 No eiiiployee received eiiioliiinei)ts of Inoi-e tliai) £60,000 duriiig Ilie yeai.. Page 14
Ballynieiia Area Childj'en's Contact Centre Notes to the Fiiiancial Statements foi. the YeaR' Ended 31 Mai'ch 2023 9 Taxation Tl)e cliai'ily Is a I'egislci'cd el)arity and is tliei'efoi'e e.Yeiiipl fi'oin la.xalion. l O C I'editoi-s: Aiiioui)Is falling Ilue ivitliin oiie yeai. 2023 2022 Ti'ade ei'cditors Oiliei. lax81ioii ai)d social secui'ity Otliei- ci'editors 984 381 129 924 67 429 62 420 Acei'iials 2,418 978 I I PeiisioII Aiid otliei. scliemes Defiiied conti'ibutioii i)eiisioii sclieiiie Tl)e cliarity opei'ates a defii)ed eonli'ibiitioi) peiisioii sclieiiie. The peiisioi) Cost cliai'ge foi. tl)e yeai. repi'eseiils coiitribulions payable by tlie chai'ity lo tl)e scl)eiiie and ainollllted to £793 (2022 - £?81). 12 Fuiids BalAiice at I Api'il 2022 ITieoiiiing I'esoui'ees Resoui-ees expended Ba149iice 1¢ t 31 rtrliL I'ch 2023 Uiii'esti'icted fuiids Geiiei'al (43,201) (101) {43,J02) Resli'icled fiiiids (4.166) (37,339) {7,I55) Total fiiiids {47,367) (37,440) {50,457) BAlaiice at I Api'il 2021 Resoui'ees expeiiiled B14 lance 8t31 ,IAI'clI 2022 I'esoui'ces Uiii'esti'ieteil fuii(Is Gei)ei'al (41,59)) {1,608) 14J ?01) Resti'icted fiiiids {2861 {36,066) 32,186 14.1661 Total fuiids 141,8791 {37,6741 32,186 (47,367) Page 15
Ballymena ArLa Childi"eii's Contact Ceiiti"e Notes to the f4 inancial Statei)ieiits for tlie Yeai. El nded 31 Marcl) 2023 13 A T)Alysis of iiet assets betiveeii fuiids Iliii'estricted fuiids Resti'icted fun(Is Geiiei'al TotAI funcls Ciii'i'eiil assets 45,721 (2,418) 7,155 52,876 (2,4181 Total nel assets 7,155 50,458 14 AD4ilysis of iiet fiinds At 31 fvIArcli 2023 At l Api'il 2022 Casli floiv Casli at bank and in liand 48,345 4.531 52,876 Net debi 48,345 4,531 52,876 Page 16