Charlty Registratlon No. 102582 Company R¢gi$tration No. N1031325 (Northem Ireland) LARNE COMMUNtrY CARE CENTRE ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022
LARNE COMMUNITY CARE CENTRE LEGAL AND ADMINISTRATIVE INFORMATION Dirèctors & Trustees Miss Emma Brown Mrs Jean Kelly Miss St&phanie Moore Mr8 Elrzabeth Robinson Mrs Jackie Lyons Mrs Lyndsey Robinson Lynsey Poole IAppoint8d 1 Jun& 20211 (Appointed 23 November 2021) Secretary Miss Emma Bwn Charty number 102582 Company number N1031325 Reglstered 0ffi¢o 1-5 Doric Way Lame Antrim BT40 2BH Indepgndont examiner Fal¢oner Stwart 248 Upper Newtownards Road Belfast BT4 3EU Bankers Ulster Bank Limited 9 Uppor Cross Street Lame Co Antrim Northem Ireland BT40 1SZ
LARNE COMMUNITY CARE CENTRE CONTENTS Poge Trustee's report Independent examinerfs report Statement of financial actiVTties Balance shoet Notes lo the finanfyal ststernents 6-13
LARNE COMMUNITY CARE CENTRE TRUSTEE'S REPORT (INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2022 The Directors & Trustees present their report and financial slatsThents for the year ended 31 March 2022. The accxwnts have been prepared in accordanee wth the accounting policies set out in note I lo tha accounts nd compty with the charity's governing document, the Companies Act 2006 and the Stsloment of Recommended Practice, "Accounting and Reporttng by Charities.. Objectivfrs and act5vities The objects are lo provide fa¢ililies in the Inte$t of soci81 wÈlfare for the advancement of education, Ihe pèrservation of health and rècreation or othèr IÈisLJre time activities within the object of improving the quality of lrfe of peoplo in the Larne area without distinction of age, sex, race, political or religious opinlon and to providè and secure the provision of welfare rights and advise and refer those in need of asslstance to the relevant agencies. The Dir¢¢toTs & Tts$te have paid due regard to guidance issued by the Charity Commission in déading what activfties the charity should undertake. The charitys policy is to consuk arKS di8CU8s with employees, Ihruugh uniofts. staff ¢ouncils and al meetings, matters likely lo affect em0ye8s, interests. Infomiation on matters of concem lo employees is given through information bulletins and reports which seek to achieve a common awane$S on the part of all employees of the financial snd economi¢ factors affecting the group's perfornian. Applications for employment by disabled persons are always fully considered, bearing in mind the aptitudgs of the applicant concemed. In the event of members of staff becoming disabled. every effort is made lo ensure that their employment within the charity continues and that the appropriate training is arTanged. It is the policy of tho ¢harfty that the training, career development and prornotson of disabled pèrsons should. as far as possibte. be td8ntcal to that of olh8r employees. Achievèments and perforniancè The Bhar(ty has continued to ensure that fa¢ÉlÈtEs and provisions are provided lo the ¢ommunlty to enabl8 its obj@cts to be ftjlfilled. Finan¢ial revÉew The accounts have been prepared for the year ended 31 March 2022. The Tru$lee8 are satisfied with the results for th8 year. 11 is the policy of the charity that Unres1Cted funds which have not been designated for a specific use should bo matntsined at a lov61 aquivalenl to between one and two months expenditijrè. The Directors & Trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the ¢harily's current activities while consideration is given to ways in which 8dd((ional fiJnds may be raised. This level of reserves has been maintsinod throu9houl th¢ year. The DEre¢tors & Trustees have assessed the major risks lo which th& chadty is &xpo$ed. and are satisfied that systems are in place to mitigate exposijre lo the major risks. Structure, governance and management The charity is a MpanY limited by guarantee and was incorporated on 17 September 1996 . The Trustees, who are also the directors for the purpose of company law. and who seN8d during the year arid up to the date of signature of the fin2n¢ial stataments were- Miss Emma Brown Mrs Jean Kelly Miss Stephanie Moore Mrs EI¥z8beth Robinson
LARNE COMMUNITY CARE CENTRE TRUSTEE'S REPORT (CONTINUED)(INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2022 Mrs Lorraine Black Mrs Jackie Lyons Mrs Lyndsey Robinson Lyrk%ey ple (Resigned 3 JurE 20211 (Appointed 1 June 20211 {Appointed 23 November 20211 The company actively promotes a board ot trustees which includes a range of skill, experience and knowledge in keeping with the pursuance of its Objects, and lo this end il is entitled to advertise and interview eligible candid¥les to be potential Irusl8es ol the board. None of the Directors & Trustees have any beneficial interest in the company. All of the Directors & Trustees are members of thè CQTnpany and guarantee to contrsbule £1 in the Évent of a Mnding up. New trustees are invited and encouraged to attend a settes of short tsining sessions lo familiarise themselves with the charty and the context within which it operates. The Twstee's report was appToved by the Board of DIrtr¢tO & Tnjslees. Miss Emma Bn)wn Trustee Dated: 5 January 2023
LARNE COMMUNITY CARE CENTRE INDEPENDENT EXAMINER'S REPORT TO THE DIRECTORS & TRUSTEES OF LARNE COMMUNifi CARE CENTRE I report on thè finanaal statements of the charty ftsr the year 31 March 2022, which are set oui on pages 4 to 13. Re5pe¢tive respon$ibilltles of Directors & Trustees and examtner The Trustees. who are also the directors of Larne Community Care Centre, are responsible for the preparation of the accounts in accordance with the rtsquimentS of the Companies Act 2006. Having satisfied rllyself that the charity is not subject to audit under company law. and it is eligible foi independent examifi81ion, it is my responsibillty lo: examine thé accounts under s&Gtion 65 of the Charities Act follow the pro¢edures laid down in the general Oirections given by the Ch8rty Commission for Northem Ireland under section 6519llbl of the Charities Act state whether particular matters have come lo my attention. Basis of independ¢nt èxamlner's report I have exarnined your charity accounts as required sjnder section 85 of the Charities kt and rny &xaminatton was carried out in accordance with the general Directions given by the Ch2rity Commission ftsr Northem Ireland under sector¢ 6519llbl of the Charities Act. The examination included a review of the accounting records kept by the Charity and a comparison of he accounts presented w((h those cOrdS. It also included consideration of any unusual items or disclosures in the accounts, and seekin9 explanations frDm you as charity trustees conmIng any 5u¢h matters. My role is to stale whether any material matters have Come to my attention to oiving me cause to b01ieve'. the aw)unling records were not kept in accordance wth se¢ticTrn 386 of the Companiés Act 2006 that th8 accounts do not 8¢cord with those accounting records that the ac¢ouftts do not comply with the a¢¢ounting requirements of section 396 of the Companies Act 2006 and with the methods and prfnciples of the Charitiès Statement of Recommended Practice appli¢able to charTties preparing their accounts in ardance with thè Financial Reporting Stsndard applicable in the UK 2nd Republic of Irèland that is further information needed for a proper understandlng of the accounts to bè reached. Independènt examln¢f$ ststement In connection with my tsxamination. no matter has Come lo my attention.. {al which gives MÈ reasonable cause to believe that in any material respect the requirements- to keep accounting records in accordance with section 386 of the Companies Act 2006- and 011 to prepare fin8n¢i8I statements which accord with the accounting r&cords, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practl¢e.' Awounting and RetM)rting by Charities. have not been met or Ibl to which, in my opinion, attention Should be draknm in order to énable a proper understanding of the a(wunts lo be reached. sin your charity's gross income exceeded £250.000 your examiner must be a member of a listed body. I confirm that l am qualffied to undertake the examination because l am a registered member of Chartered Accountants Ireland which is one of the list8d b&Jies. Michael J Cr¢>oks {FCAI Falconer Stewart Chartered Accountants 248 Upper Newtownards Road Belfast BT4 3EU Dated= 5 January 2023
LARNE COMMUNITY CARE CENTRE STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2022 Unrestricted Restricted funds funds 2022 2022 Total Total 2022 2021 Notes Donation$ 8nd legaa Other trading activities Job R&tention Scheme 145.243 81,793 2,730 214.584 359,827 81,793 2.730 291,351 55,327 62.068 Total income 229,766 214,584 444,350 4()8,746 Charitable actiVTttes 188,865 143,331 301,682 298,429 mate81 other expenditure 21,600 8,057 21,214 19,929 Total resourrRs expended 210,465 179,646 390,111 318,358 Net income for the yearl Net movem•nt In funds 19,3D7 34,938 54.239 85.850 Fund balances at I IriE 2021 102.181 34,418 136,599 50.258 Fund balances at 31 Mar¢h 2022 121,482 69,356 190.838 136,108 The ststement of financlal activities includes all gains and losses recognised in the year. l income and expenditure derive from continuing activities. The statement Of fi'nana81 a¢tFwties also complies with the requiremènts for an income and expendtture account under the Companies Act 2006.
LARNE COMMUNITY CARE CENTRE BALANCE SHEET AS AT 31 MARCH 2022 2022 2021 Notes Flxed assets Tangiblè assets Current a$sets Debtors Cash at bank and in hand 10 316,748 323,066 11 20,604 174,832 3,010 127,825 195.436 130,835 Creditors: amounts falling duo within one year 12 129.1791 125,6261 N&t CUent assets 166,257 105.209 Totsl a$s¢ts less current liabÈlitiès 483,005 428,275 Crèditors.. amounts falling du¢ after more than one year 13 1292,167> 1292,1671 Net assets 190,838 136.108 In¢om• funds Restricted funds Unrestrtctèd fijnds 69,356 121,482 34,418 101,690 190.838 136.108 The company is enlilled lo the exemption from the audit quirement wntained in section 4Tf of the Companies Act 2006. for the yoar ended 31 March 2022. No member of the company ha5 d&posiled a notice. pursuant to sa¢tion 476, requiring an audit of these finanaal slatem¢nts. The Directors & Trustees acknowledge their responsibilities for ensuring that thè charity keeps accounting records which comply with section 386 of the Act and for preparing financial statements which giv& a true and fair view of the stale of affairs of the company as 81 the end of the financial year and of Its Incoming resources and application of resourS, including its income and ¢xpenditure, for the financial year in accordance with th requirements of sections 394 and 395 and which otherwise comply with the reqtjirements Df the Companies Act 2006 rolaling to finar*cial stalemenls, SC> far 8s applicable to the company. These financiai ststements have been prepare(S in accordance with th& prowsions applicable lo compani&s subject to th& small Companies regime. The financial statements were approved by the Directors & TNslees on S January 2023 Miss Emtna Brown Tru$teo Company Registration No. N1031325
LARNE COMMUNITY CARE CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 Aeeounting policies Char5ty infomiatlob) Lame Community Care Centre is 8 Northem Ireland Registered Charity ICh8rity No. 102582)- Ils regional office is LarftÈ Community Care Centre, 1.5 Doric Way, Lame, BT40 2BH, Northern Ireland. 1.1 Accounting conventlon The financi81 stslements havg been prepared in accordance with the ¢h8rills Egoveming dDcumenll, the Ctsrnpanies Act 2006 and Accounting and Reportlng by Charities= Slalemenl of Recommended Practice applicable lo charities preparing their a¢¢ounts in accordance with the Finan¢ial Reporting Standard applifjable in the UK and Republic of Ireland IFRS 1021. las amended for accountng periods commencing frDm 1 January 2016}. The charity is a Public Benefit Entity as defined by FRS 102. The charfty has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows. The fin3n¢lal statements are prepared in sterting, which is the functional currency of the charity. Monotary amounts in th¢se financial statements are round lo the nearest £. Th8 finanThal statements have been pr6pared under th8 histr)rl¢81 cost convenb"Dn, modiff8d to in¢lude the revaluation of freehold propertiès and to include investment properties and certain ffnancial instruments at f8ir value. The principal a¢counting policies adopted are set out below. 1.2 Going concern Al the lime of approving the financial statements, the D1ctorS & Trustees lyave a reasonablè expectation that the charrty has adèouale rosources to continue in opèrational existen¢o ftsr the foreseeable fvture. Thus the Dlre¢tors & Trustees Continue to adopt thè going concem basis of accounting in preparin9 the financial statements. 1.3 charable funds Unreslrtcled funds are available for use at the discretion of thè Directors & Trustses in fiJtheran¢e of their charitable objgctfves unless the funds h8ve been designated for other purposes. Restricted funds are subject lo specific conditions by donors as to how they may be used. The purposes and uses Df the restricted funds are set out in the notes lo the financial ststements. Endowment fvnds are subject to specifi'c conditions by donors that the capital musl be maintained by the charity. 1.4 Ineoming resources Incomè is recognised when the charity is legally eniived lo il after any perforrnance conditions have befj mel, the amounts can be measurèd reliably, and il is probable that income will be received. Cash donation8 ale recognlsed on reipt. Other donations are recognised tsnce the ¢h8Ttty has bèert notificd of the doristion, unless performance conditions require deferral of the amDunt. Income tax reco¥¢rable in relation to donattons re¢eived under Gift Aid or deeds of eovenant is rewgnised at thè time of the donation. L8gaciÈ$ are recognlsed on receipt or olherwtse if the charity has been notffiéd of an impending distribution. the amount is known, and rec?ipt is expected. If the amount is not known, the legaoy is treated as a contsngenl asset. Turnover is measured at the fair value of the ¢onslderation re¢ewed or receivable and represent5 amounts receivable for goods and seNices provided in the normal course of business. nÈt of discounts, VAT an other sales related taxes.
LARNE COMMUNITY CARE CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 Accounttny policies (Continuèd) 1.5 Tangiblo flxed assets Tangible fixed assets are IniallY measur8d at cost and sUbSequenY measured at COSt or valuation. nel of depre¢iation and any impaimient losses. Depreciation is recognised so as to write off thè cost or valuation of assets less their residual values over their useful lives on the followin9 bases= Land 8nd buildings Fixtures, fittings & equipment Ovo per annum 33.3Qk per annum straight liri& The gain or 105$ arising on the disposal of an asset is determingd as the diff&ren¢e bebNeen the sale proceed$ 8nd the carrying v81ue of the asseL and is recognised in net incomellexpenditurel lor thè year. 1.6 Impaimient of fixed assèts Al each reporting end date, the ¢h8rity reviews th& carying amounts of its tanglble assets to det&miine whether thèré is any indication that those 8ssety have suffered an imp2irmenl loss. If any such indication exists, the recoverable amount of the asset IS gstimated in order to determine the extent of the impairment loss lif any). Intangible assets with indefinite useful Ilvos and intanoible assets not yet available for use are lestad for impaimienl annually, and whenever there is an indication that the asset may impaired. 1.7 Ca$h and cash èquivalents C8$h and cash equivaleftts include Cash in hand. deposits held 8t call wth b8nks, other short-tetm liquld investments wth original maturities of thre8 months or less, and bank overdrafts. Bank overdrafts are shown wthin borrowing5 in current liabilities. 1.8 Finan¢ial instruments The ¢harity has elected to apply the provision$ of Section 11 'Basic Financi81 Instruments, and Se¢tion 12 'Oth6r Financial Instruments Issues. of FRS 102 to all of its financial instruments. Financial instnjments are rècognised in kne ¢har*tys balants shèet when the charity b8u)mes party lo the contractual provisions of the instnjment. Financial assats and liabilities are offset, with the nel amounts presented in the financial stslemenls, when there is a legally enforceablè right lo set off the re¢ognlsed anUnts and there is an intention to s@the on a net basis or to realise the asset and setde the Ilability simultaneously. Basic flnancial a55ets Basic finanal assèts. which include debtors and cash 8nd bank balances. are initially measured at transaction pri including tronsaction costs and are subsequently carried at amortised cost using the Èffèctive interest melhod unless the arrangernent constitutes a financing transaction. where the transaction is m&asured al the present value of the future r8ceipls QisCOUnted at a market rate ol interesL Financial assets ¢lasstfiÈd as receivable within ofte year are not am0Sed.
LARNE COMMUNITY CARE CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 AceountÉng policies {Continued) Bas1¢ flnan¢ial liabiTllties Basic financial liabilities, including creditors and bank loans are inll8lly recognised al transaction price unless the aTrngement conslitules a financtng transaction, where the debt instrument 15 measured al the pent value of the future paywenls discounted at a markat ole of interest. Financial liabilities ¢lasstfied as payable within one year are not amortised. Debt instruments are sybsequenuy carried al amortised cost, using the effective interest rale method. Trade Creditors are obligations to pay for goods or services that have been acqulred in the or¢inary COLsrse of operations from suppliers. Amounts payable are dassrfied as current liabilities rf payment is due wilhln one year or less. If not, they are presented as non-¢urrenl liabilities. Trade credtiors are recognised initially at transaction price and subsequentTy measured at arnorsed cost using the effective interest methDd. DwÈe4)gnltlon of financialllabilities Financial liabilities are derècognised when the charEty's contra¢tt&81 obligations expl or arè dls¢harged or Gancelled. 1.9 Employee benefits The cost ot any unusod holiday entitlement is rewnised in th& period in whlch the employee's serotces are received. Termination b8nefils are Cognised immediately as an expense when the chanty is demonstrdbly committed to teminale the employment of an employee or to provide tennination benefits. CrEtlcal #¢countlng estimates and judgements In the application of the chartty's accounting policies, the Directors & Trustees are quIred to make judgements, eslimales and assumptiot)s about the Garrying amount of assets and liabllilies thal are not readily apparent from other sources. The tsstimales and associated assumptions are b4s¢d on historical experience and other lactors that are wnsidered to be rel8vaTrl. Actual results tnay differ from th&se estimates. The estimates and underlying assumptions arè reviewed oft an ongoing basis. Rewsions lo accouTrting èstimates are regnised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and futu periods.
LARNE COMMUNITY CARE CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 Donation$ and legaciès Unrestrieted Restri¢d funds funds Totsl 2022 Total 2021 Donauons and legaciay 145,243 214,584 3S9.827 265,285 145,243 214,584 359.827 For tho yèar ended 31 March 2021 132.781 158,570 291,351 Donations and legaclgs Unrestricted fund$ Funding Donations NIHEHB 25,117 111,579 8,547 25,117 111.579 8,547 62,023 62,524 8,234 145,243 145,243 132,781 Rèstricted funds Earfy Years Fund Supporting People BBC CIN Eductaion Authority Britestart MEAP Big Lottery MEA Council Homeless Prevenllon CharitieSd Foundation Truc Oormant Funds Other 29,999 24,728 22,980 1.400 7,267 18,830 24,016 5,705 15.954 29,999 24,728 22.980 1.400 7.267 18,830 24.016 5,705 15,954 29,138 24,056 11,490 1,547 7.267 20,622 31,582 3,281 10,721 7,552 3,124 48,103 15,602 48.103 15,602 8,190 214,584 214,584 158,57D Other trading a¢tl¥ltl¢s Unrestridgd funds Total 2022 2021 Trading advlty inwme.. other 81,793 55,327
LARNE COMMUNITY CARE CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 Other Incomo Unrestrlct•d fund 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 Charitabla activities 2022 2021 staff costs D&preatIon and impairtnent Other direct expenditure 261,672 6,318 225,850 3,085 84,186 72,747 352,176 301,682 352,176 301,682 other dlrè¢t oxpendituro Offic& expenses Training Travel expensès Activities and outings Heat and light Insurance Rates Volunteer payments Subscriptions Employer pension Fundraising expènses 1,842 6,539 14,588 40,303 5.385 5.389 1.500 2.532 1.676 3,890 11,791 37,687 3,236 5,768 1.259 3,488 325 3.136 491 3,78S 1,474 84,186 72,747 Matorlal other oxpenditure Bar¢k feès Phone and intemet Postage and stationery Accountan¢y Repairs and maintgnance Other expenses Legal and professional Promotional Costs 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 37,935 21.214
LARNE COMMUNITY CARE CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 Ngt movement In funds 2022 2021 Net movement in funds ss staled after chargingllcredibngl Depreciation of owned tangible fLxed assets 6.318 3,085 Olreetors & Trustees None of the Directors & Trustees lor any persons connected wth them) received any remuneration or benefits from thè (*)arty during the year. Employeos Number of employees 2022 Number 2021 Number 22 21 Employment Costs 2022 2021 Wages and s818ries 261.672 225,850 10 Tanglblé red assets Laftd and Iiuildings Total flttings & èqulpmtrnt Cost Al 1 April 2021 307,109 46.356 353,465 At 31 March 2022 307,109 46,356 353,465 DepreciatÉon and Impairmerrt At l April 2021 Depreciation charged in the ys8r 30,399 6,318 30,399 6,318 At 31 March 2022 36,717 36,717 Carrying amount At 31 March 2022 307,109 9,639 316,748 At 31 Mah 2021 307,1 D9 15,957 323,066 12-
LARNE COMMUNITY CARE CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED} FOR THE YEAR ENDED 31 MARCH 2022 11 Debtors 2022 2021 Amounts falling due within one year.. Trade debtors 20.604 3,010 12 Creditors: amounts frdlllng due within one y¢ar 2022 2021 Notes Bank overdrafts Other tsxation and social s8curity Trode ¢redito¥s Accruals and deferred InMe 5,341 2,562 4,478 16,800 8,440 853 1,333 15.000 29.179 25.626 13 Credltors: amounts falllng due after more than one year 2022 2021 Notes Govemment grants 292,167 292,167 14 Analy$is of nèt assets between funds Unrèstrieted Rostricted funds funds Total Fund balancgs at 31 Marth 2022 are reprèsÈntÈd by: Tangible assets Cuffenl asselsllliabllifjesl Non-currènt assetsllliabil(£ies} 311,544 102,105 1292.1671 5,204 64.152 316,748 166,257 {292,1671 121,482 69.356 190,838 13-