ChorÉty Registration No. 102582
Company RegFStration No. N1031325 INorth¢rn Ireland)
LARNE COMMUNITY CARE CENTRE
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022

LARNE COMMUNITY CARE CENTRE
LEGAL AND ADMINISTRATIVE INFORMATION
Directors & Trustees
Miss Emma Brown
Mrs Jean Kelly
Miss Stephanie Moo
Mrs Elizabeth Robinstsn
Mr¥ Jackie Lyons
Mrs Lyndsèy Robinson
Lynsey Poole
(Apwinted 1 June 20211
(Appointed 23 November
20211
Secretary
Emma Brown
Charity number
102582
Company nurn￿r
N1031325
Reglstored office
1-5 Dori¢ Way
Larn
Anlrim
BT40 2BH
Independent examin¢r
Falconer Slwart
248 Upper Newtownards Road
Belfast
BT4 3EU
Bank¥fS
Ulster Bank Limrfted
9 Upper Cross Street
Larne
Cg Antrim
Northem Ireland
BT40 1SZ

LARNE COMMUNITY CARE CENTRE
STATEMENT OF FINANCIALACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2022
Unrestricted Restrictsd
tunds
funds
2022
2022
Total
Total
2022
2021
Notes
Donations and rega￿e8
OthÈr trading activities
Jot> Retention Schemè
145,243
81,793
2,730
214.584
359,827
81,793
2,73Q
291,351
55,327
62,068
Total income
229,766
214,584
444,350
408,746
en
Charttable activitiès
188,865
143.331
301.682
298.429
Material other expenditure
21,600
8,057
21.214
19,929
Total resources oxpended
21 f),465
179.646
390,111
318,358
Nèt ineome for thp yearl
Net movèment in fund$
19,301
34,938
54,239
85,850
Fund balances at l April 2027
102,181
34,418
136,599
50,258
Fund balances at 31 March 2022
121,482
69,356
190,838
136,108
The statement of financial activitiès tncludes all gains and losses recogniséd in the year.
Al income and expénditure derive from Continuing activrties.
The stalemanl of flnancial activities also complies with the requirements for an income and expenditure account
under the Companies AGt 2006.

LARNE COMMUNITY CARE CENTRE
BALANCE SHEET
ASAT31 MARCH 2022
2022
2021
Notes
Fixed assèts
Tangible assèts
Current assets
Debtors
Cash at bank and in hand
10
316,748
323,066
11
20,604
174.832
3.010
127,825
195,436
130,835
Creditors: amounts falling du8 within
one year
12
129,179)
125,626}
Net ¢urrent assets
16e.257
105,209
Total assets less currgnt liabilities
483,005
428,275
cr8d￿0rs. amounts falling dy¢ after
more than ono y¢8r
13
(292,1671
{292,167}
Net assets
190,838
136,108
Income funds
Restricted funds
Unrestn"¢ted ftjnds
69,356
121,482
34.418
101,69
190,838
136,108
The company is entimed to the exemption from the audtt requlrement contained in section 477 of the Companies
Act 2006, for the year enrled 31 March 2022. No member of the company has deposited a nolits, pursuant to
sectitsn 476, roqtjiring an audit ofthese finan¢ial statements.
Tha Directors & Trustees acknowledge their responsibilities for ensuring that thè charity keeps accounting
records which comply wlth soctign 386 of the Act 8nd for preparing financial statements which gSve 8 trtje and
fair view of the st*e of affairs of the company as at the enLI of the financial year and of its ino)ming resources
ar¢d application tsf reSoU￿s, in¢luding its income and expenditure, for the financial year in accordan￿ with the
requirements of sections 394 and 395 and which otherwise comply with the ￿qUireMentS of the Companies Acl
2006 relating to financial ststements, so far as applicable to the company.
These financial ststem8nts have been prepared in accordance the provisions applicable tts companie
subiect to the small ¢omp8nies regime.
The financial st*em&nts were approved by the Direcltsrs & Trustees on 5 January 2023
Miss Emma Brown
Trt￿￿O
Company Registration No. N1031325

LARNE COMMUNITY CARE CENTRE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
Accounting ptsli¢ies
Chartty information
Lame Community Care Centre is a Northem Ireland RegISte￿LI Charity {Charity No. 1025821. tts regional
£)ffice is Larne Community Caro Centre, 1-5 Doric Way, Lame. BT40 28H, Northern Ireland.
1.1 Accounting wnventlon
The financial slalements have been prepared in accorclan¢e WTth the charitys tgoverning documentl. the
Companies Act 2006 and "Accounting and Reporting by Ch8rities.' Statemènt of Recommended Practi¢0
applicable to eh8rities preparing their accounts in accordance with the Financial Reportsng Stsndard
applicable in the UK and Republic of Ireland IFRS 1021. la5 amendèd for accounting periods commencing
from 1 January 20161. The ¢harity is a Publi¢ Benefit Entty as defined by FRS 102.
The charity ha8 taken adv8ntsge of the provisions in the SORP for charflles applying FRS 102 Update
Bulletin 1 not to prepare a Statement of Cash Flows.
The finencial statemènts are prepareé in sterling, which Is the funcuonal currency of th8 charity. Monetary
amounts in these finanaal statements are rounded lo the nearest £.
The financial st*ement$ have been preparéd under the hislori¢al cost convention, modffied to include the
r8valualion of freehold properb&s and to indude investffient properties and certain financial instruments al
fair value. The prin￿￿1 aocounling policies adopted are sgt out below.
1.2 Going concern
Al the time of approving the financial statements, tre Directors & Trustees have a reasonable expectation
that the charity has adequate resovrces to CDntinue in operational èxisten￿ for the foreseeablè future.
Thus the Dir&¢tors & Trustees continLfe to adopt the 90ing concern basEs of accounting in preparing the
financial statements.
1.3 Charitable funds
Unresthcted funds are available for use at thè discretion of the DÉreclors & Trustees in further8ncs ot their
charitable objectives Unless the funds have been designated for other purposes.
Réstricted fvnds are subject to specrfic condl¥ons by donors as lo how they may be used. The purposes
and uses of the restricted funds are set out in the notes lo the finandal statements.
Endowment furKfs are stjblect to spo¢ifi¢ conditions by donors that the Capital musl be maintained by the
¢hartty.
1.4 Incoming rèsour¢es
In￿me is recognised when tl]e ¢harity is I￿allY ènlilled to il after any pèrf()rmance ￿ndItIonS havè been
met, tho amounts be measured reliably, and it is probable that incA)rne will be received.
Cash donations are recognIs￿ on receipt. Other donations are recognised onc6 the chaFIty h8s been
notified of the donation, unless performance conditions requiTe deferral of the amgunt. Income tsx
recoverable in relation to don8tsons re￿1v￿ under Gift Aid or deeds of wvenant is recognised at the time
of the donation.
Legacies are recognlsed on receipt or otherwise if the Charity has been notffjièd of an impending
distribut¢on, the amount is known, and ré¢Èipl is expected. If the amount is nol known, the I￿8¢Y is tfeoled
as a wntingent asset.
Tumover is measured al the fair value of the consideration received or receivable and rep￿SentS amounts
recewable fr)r goods and services provided in the normal course gf business. net of dtsGounts. VAT and
other sales related taxes.

LARNE COMMUNITY CARE CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2022
A¢¢ounting pollcias
(Continued)
l.S Tangible fixtrd assets
Tangible fixed assets are in￿lalIY measured ot wst and subsequently measured at ¢ost or valuation, net of
depreciation and any impaim?nl losses.
Depreciation is recognised so as lo write off the cost or valtjalion of assets less thèir residua5 value$ over
their use￿1 lives on tho following bases..
Land and buildings
Fixtures, fllungs & equipmant
Oyo per annum
33.3°h per Ènnum straight Ilne
The gain or loss arising on the disposal of an asset is determined as the difference between the sale
proceeds and the carrwng valu& of thè asset, and is re¢ognised in net incomellexpenditurel for the year.
1.6 Impairment of fixed assets
At each reporting end dats, the Charity reviéws the carrying amounts of fts tsngible assets to determine
whether there is any indication that those assets have suffered an impairmènt10gs. If any such indication
exists, the recoverable amotjnl of the asset is estimatèd in order to determin¢ the extenl of the impairment
loss Irf any).
Intangible assets with indefinite us8fi21 lives and intangible as$ets not yet available for use are tested for
impairmant annually, and whenever there is an indication that the asset may be Impaired.
1.7 Cash ond cash equival•nts
Cash 8nd cash equivalents include cash In hand, deposits held at call with banks, other short-t6mi liqui
investments with original maturities of thre@ months or less, and bank overdrdfts. Bank overdrafts are
shown within borrowngs in current liabilyties.
1.8 Finan¢ial Instruments
The charity has elected lo apply the provisions c>f Section 11 'Basic Finanual Instruments, arld Section 12
'Oth$r Financsal Instruments Issues, of FRS 102 to all of its financial instruments.
Finafieial instruments aro recognised in the chadvs balance sheet when the charity becomes paty to the
contractual provistons of the instrumgnt.
Financial assets and liabilities are offset, with the net amtsunts presented in thè financial stslemgnls. when
thère is a legally enforceable right to sel off the recognisèd amounts and there is an intenticJn to setue on 8
nel basis or lo realise the asset and settle the liability simultaneously.
34si¢ flnancial assets
Basic financial assets, which indude dabtors and cash and bank ba5ances, are initially measured at
transaction pricé including transa¢tic>n costs and are subsequently carried al amortised cost using the
effective Interest method unless the arrangement constitutes a financing transaction, where the transaction
is measured at th8 present valug of the future receipts discounted at a market rale of interest. Fin8ncial
assets dassified as receivabla within one year Arè not amortised.

LARNE COMMUNITY CARE CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED>
FOR THE YEAR ENDED 31 MARCH 2022
Accountin9 polieies
(Continued)
Ba$1¢ fynancial Ilabilibes
Ba$1¢ financial liabilitiès, induding uedilors and bank loans are InI￿allY recogriiyed al trdnsaction price
unless the a￿angernent constitutes a financing transaction. where the debt instrument is measured #l the
present value of the future payments discotjnted al a market rate of inte￿$t. FinancAal liabilities classthed
as payable Mthin one year ars not amortised.
Debt instruments are subs8quently carried al amortised cosL using the effèctive interest rale method.
Trade credStors are obligations lo pay for gtx)ds or seNi¢es that have bèen acquired In the ordinary course
of operations from suppliers. Amounts payable are ¢lassified as current liabilities rf payment is due WFthin
one year or less. If not, they are presented as non-currenl liabilities. Trade creditors are recognised initially
at transaction price and subsequendy measured at a￿Or￿sed Cost using the effective interest tnethod.
Der•eognition of financial liabilltse$
Financial liabiltties are dare¢ognised when the charity'$ (xnlractual obligations expire or are dis¢harged or
¢anGclled.
1.9 Employoe benefits
The cost of any unused holiday entitlement is recognised in the period in which the omployee's sèrvices
are received.
Termination bpnsffts are re￿gnised immediately as an expense when the charity És demonstrably
commtttÈd to temiinate the employrnant of an employe6 or to provide temiination benefits.
Critleal •¢countlng estimètes and judgements
In the applicatlon of the charTty's accounting policies, the Directors & TTUStees ère required to make
judgemonls, estimates and assumption$ about the carrying amount of assets and liabi15lles that are not
readily apparent from other sources. The estimates and associat￿ assumptions aré based on historical
experience and other faGtors that aré wnsidered to be relevant. Actual rasults may drffer from thèse
estirnates.
The estimates and underlw.ng assumpts.ons are reviewèd on an ongolng basis. RevFsions lo accounting
estimates are recognised in the periDd in which thè estimat¢ is revised where the rgvislon affects only that
period, or in the period of rewsion and future periods where the rèvision affects both current and future
periods.

LARNE COMMUNITY CARE CENTRE
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED}
FOR THE YEAR ENDED 31 MARCH 2022
Donations and lega¢ies
Unrestricted Restrictsd
funds
funds
Total
2022
Total
2021
Donations and leg8¢18S
145,243
214.$84
359,827
265,28S
145,243
214,584
359.827
For thg year ended 31 March 2021
132,781
158,570
291.351
Donation$ and legacies
Unrestricted funds
Funding
Donations
NIHEHB
25,117
111,579
8.547
25,117
111,579
8,$47
62,023
62,524
8,234
145,243
145,243
132,781
Restri¢ted funds
Earfy YeaTS Fund
Supporting Péople
BBC CIN
Eductsion Authority
Britestart
MEAP
Big Lottery
MEA Council
Homeless Prevention
Charities Aid Foundallon
TBUC
Dormant Funds
Other
29,999
24,728
22,980
1.400
7,267
18,83Q
24,016
5,705
1 S,954
29,999
24.728
22.98Q
1,400
7,267
18,830
24.016
5,705
15,954
29.138
24,056
11,490
1,547
7,267
20,822
31,582
3,281
10.721
7,552
3,124
48,103
15,6D2
48,103
15,602
8,190
214,584
214.584
158,570
Othor trading activities
Unrestricted
funds
Total
2022
2021
Trading activity income.. other
81,793
55,327

LARNE COMMUNITY CARE CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2022
Other In¢ome
Unrestricted
funds
Total
2022
2021
Job Retention Scheme
2,730
62,068
10-

LARNE COMMUNITY CARE CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2022
Charitablo activities
2022
2021
Staff costs
Depreciation and impairment
Other direct expenditure
261.672
8,318
225,850
3,085
84,186
72,747
352,176
301,682
352,176
301,682
Other dlrect expendltura
Officè expanses
Training
Travel expenses
Activities and outings
Heat and light
Insurance
Rates
Volunteer payments
Subscriptions
Employer pension
Fundraising éxpens8s
1,842
6,539
14,588
40,303
5,385
5,389
1,500
2,532
849
3,78S
1,474
1.676
3,890
11,791
37,687
3,238
5,768
1,259
3,488
325
3,136
491
84,186
72,747
Matertal other expendtture
Bank fees
Phone and intemet
Postsge and stationery
Accountancy
Repairs and maintenance
Other expenses
Legal and professional
Promouonal wsts
Sundry expenses
2,027
6,280
4,088
1,800
15,026
2,179
617
5,002
916
1,427
4,678
1,850
2,310
4,963
2,706
346
2,638
296
37,935
21,214
11

LARNE COMMUNITY CARE CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2022
Net movèment In funds
2022
2021
Net movement in funds is ststed after ch2rgingl(crediting}
Depr8ciation of owned langib16 frxed assets
6,318
3,085
DÉre¢tors & Trusteès
None of the Directors & Trustees lor any persons connected wth them} received any Temuneralion or
benefits frorrl IhÈ charity during the y88r.
Employees
Number ol employeos
2022
Number
2021
Number
22
21
Employment eosts
2022
2021
Wages and salaries
261,672
225,850
10 Tangible fix8d assets
LaDd 8nd
buildin
Fixtur¢s,
ffittlngs &
eqylJ)merrt
Totsi
Cost
At 1 April 2021
307,11
46,356
353,465
Al 31 March 2022
307,109
46,35S
353.465
Depreciation and Impaimi•nt
At 1 April 2021
Deprectation Gharged in the year
30.399
6,318
30,399
6,318
At 31 March 2022
36,717
36.717
Carrying amount
At 31 March 2022
307,109
9,839
316,748
At 31 March 2021
307,109
15,957
323,066
12-

LARNE COMMUNITY CARE CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2022
11 Dèbtors
2022
2021
Amounts falling dua within one year:
Trade debtors
20,604
3,010
12 CredltOTS: amounts falling duo wlthin one year
2022
2021
Notes
Bank Overdrafts
Other taxation and social security
Trade erèditors
Accruals and doferred incomo
5.341
2,562
4,476
16,800
8.440
853
1,333
15,000
29,179
25,626
13 Creditors: amounts falling duè after more than one year
2022
2021
Notes
Govemmenl g￿nts
292.167
292,167
14 Analysis of net a$$¢ts between fund$
Unrestri¢t¢d Restricted
funds
funds
Total
Fund balances at 31 March 2022 are reprèséntéd by..
Tanglble assets
Current assetsllliabilitiesl
Non-cuffént assetsllliabilitiosl
311.544
102,105
1292,167}
5,204
64,1 $2
316,748
166,257
1292,1671
121,482
69,356
190.838
13-