Charity Registration No. 102582
Company Registration No. N1031325 (Northern Ireland)
LARNE COMMUNITY CARE CENTRE
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

LARNE COMMUNITY CARE CENTRE
LEGAL AND ADMINISTRATIVE INFORMATION
Directors & Trustees
Miss Emma Brown
Miss Stephanie Moore
Mrs Elizabeth Robinson
Ms Jacqueline Lyons
Ms Lynsey Poole
Ms Claire Dorris
Ms Christine Irwin
(Appointed 27 October 2023)
{Appointed 27 October 2023)
Secretary
Miss Emma Brown
Charity number
102582
Company number
N1031325
Registered oiTi¢e
1-5 Doric Way
Lame
Antrim
BT40 2BH
Independent examiner
Falconer Stewart
248 Upper Newtownards Road
Belfast
BT4 3EU
Bankers
Ulster Bank Limited
9 Upper Cross Street
Lame
Co Antrim
Northem Ireland
BT40 1 SZ

LARNE COMMUNITY CARE CENTRE
CONTENTS
Page
Trustee's report
Independent examiner's report
Statement of financial activities
Balan￿ sheet
Notes to the financial statements
6-13

LARNE COMMUNITY CARE CENTRE
TRUSTEE'S REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 MARCH 2023
The Directors & Trustees present their report and financial statements for the year ended 31 March 2023.
The accounts have been prepared in accordance wilh the accounting policies set out in note 1 to accounts
and comply with the charity's goveming document, the Companies Act 2006 and the Statement of
Recommended Practice, "Accounting and Reporting by Charities".
Objectives and activities
The objects are to provide facilities in the interest of social welfare for the advancement of education, the
perseNation of health and recreation or other leisure time activities within the object of improving Ihe quality of
life of people in the Lame area without distinction of age, sex, race, political or religious opinDn and to provide
and secure the provision of welfare rights and advise and refer those in need of assistance to the relevant
agencies.
The Directors & Trustees have paid due regard to guidance issued by the Charity Commission in deciding what
activities the charity should undertake.
The charity's policy is to consult and discuss with employees, through unions, staff councils and al meetings,
matters likely to affect employees, interests.
Information on matters of concern to employees is given through infomiation bulletins and reports which seek to
achieve a common awareness on the part of all employees of the financial and economic factors affecting the
group's performance.
Applications for employment by disabled persons are always fijlly considered, bearing in mind the aptitudes of
the applicant concerned. In the event of members of staff becoming disabled, every effort is made to ensure that
their employment within the charity continues and that the appropriate training is arranged. It is the policy of the
charity that the training, career development and promotion of disabled persons should, as far as possible, be
identical to that of other employees.
Achievements and perfonnance
The charity has continued to ensure that facilities and provisions are provided lo the community to enable its
objects to be fulfilled.
Financial review
The accounts have been prepared for the year ended 31 March 2023. The Trustees are satisfied with the results
for the year.
It is the policy of the charity that unrestricted funds which have not been designated for a spec￿lC use should be
maintained at a level equivalent to between one and Iwo months expenditure. The Directors & Trustees consider
that reserves at this level will ensure that, in the event of a significant drop in funding, they wli I be able to
continue the charity's current activities while consideration is given to ways in which additional funds may be
raised. This level of reserves has been maintained throughout the year.
The Directors & Trustees have assessed the major risks to which the charity is exposed, and are satisfied that
systems are in place to mitigate exposure to the major risks.
Structure. governance and management
The charity is a company limited by guarantee and was incorporated on 17 September 1996 .
The Trustees, who are also the directors for the purFK)se of cA)mpany law, and who served during the year and up
to the date of signature of the financial statements were=
Miss Emma Brown
Mrs Jean Kelly
Miss Stephanie Moore
Mrs Elizabeth Robinson
Ms Jacqueline Lyons
(Resigned 17 April 2023)

LARNE COMMUNITY CARE CENTRE
TRUSTEE'S REPORT (CONTINUED)(INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 MARCH 2023
Mrs Lyndsey Robinson
Ms Lynsey Poole
Ms Claire Dorris
Ms Christine Irwin
(Resigned 1 November 2023)
(Appointed 27 October 2023)
(Appointed 27 October 2023)
The company actively promotes a board of trustees which includes a range of skill. experience and knowledge in
keeping with the pursuance of its Objects, and to this end it is entitled to advertise and interview eligible
candidates to be potential trustees of the board.
None of the Directors & Trustees have any beneficial interest in the company. All of the Directors & Trustees are
members of the company and guarantee to contribute £1 in the event of a winding up.
New trustees are invited and encouraged lo attend a series of short training sessions to familiarise themselves
with the charity and the context within which it operates.
Employee involvement
Applications for employment by disabled persons are always fully considered, bearing in mind the aptitudes of
the applicant concemed. In the event of members of staff becoming disabled, every effort is made to ensure that
their employment within the charity continues and that the appropriate training is arranged. It is the policy of the
charily that the training, career development and promotion of disabled persons should, as far as possible, be
identical to that of other employees.
The Trustee's report was approved by the Board of Directors & Trustees.
Miss Emma Brown
Trustee
Dated: 4 January 2024

LARNE COMMUNITY CARE CENTRE
INDEPENDENT EXAMINER'S REPORT
TO THE DIRECTORS & TRUSTEES OF LARNE COMMUNITY CARE CENTRE
I report on the financial statements of the charity for the year ended 31 March 2023. which are set out on pages 4
to 13.
Respective responsibilities of Directors & Trustees and examiner
The Trustees, who are also the directors of Lame Community Care Centre, are responsible for the preparation of
the accounts in accordance with the requirements of the Companies Act 2006. Having satisfied myself that the
charity is not subject to audit under company law. and it is eligible for independent examination, it is my
responsibility to..
examine the accounts under section 65 of the Charities Act
follow the procedures laid down in the general Directions given by the Charity Commission for Northem
Ireland under section 65(91(b) of the Charities Act
state whether particular matters have come to my attention.
Basis of independent examiner's report
I have examined your charity accounts as required under section 65 of the Charities Act and my examination was
carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under
section 65(91{b) of the Charities Act. The examination included a review of the accounting records kept by the
charity and a comparison of he accounts presented with those records. It also included Considerati￿ of any
unusual items or disclosures in the accounts, and seeking exp13n3lions from you as charity trustees concerning
any such matters.
My role is to state whether any material matters have come to my attention to giving me cause to believe..
the accounting records were not kept in accordan￿ with section 386 of the Companies Act 2006
that the accounts do not accord with those accounting records
that the accounts do not comply with the accounting requirements of section 396 of the Companies Act
2006 and with the methods and principles of the Charities Statement of Recommended Practice
applicable to charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland
that these is further information needed for a proper understanding of the accounts to be reached.
Independenl examiner's statement
In connection with my examination, no matter has come to my attention:
{a} which gives me 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
(li) to prepare financial statements which accord with the accounting records, comply with the accounting
requirements of section 396 of the Companies Act 2006 and with the methods and principles of the
Statement of Recommended Practi￿. Accounting and Reporting by Charities;
have not been met or
{b} to which, in my opinion, attention should be drawn in order to enable a proper understanding of tF
accounts to be reached.
Since your charity's gross income exceeded £250.000 your examiner musl be a member of a listed body. I
confimi that l am qualified to undertake the examination because l am a registered member of Chartered
AGGountants Ireland which is one of the listed bodies.
Michael J Crooks (FCA)
Falconer Stewart Chartered Accountants
248 Upper Newtownards Road
Belfast
BT4 3EU
Dated: 4 January 2024

LARNE COMMUNITY CARE CENTRE
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2023
Unrestricted Restricted
funds
funds
2023
2023
Total
Total
2023
2022
Notes
Donations and legacies
Other trading activities
Job Retention Scheme
104,408
67.025
196,964
301,372
67,025
359,827
81,793
2,730
Total income
171,433
196,964
368,397
444,350
enditure on:
Charitable activities
203,838
160,662
364,500
352,176
Material other expenditu
21.567
17,960
39,527
37,935
Total resources expended
225.405
178,622
404,027
390,111
Net {expenditure)lincome for the yearl
Net movement in funds
(53.972)
18,342
(35,630)
54,239
Fund balan￿5 at 1 April 2022
121,482
69,356
190,838
136,599
Fund balances at 31 March 2023
67.510
87,698
155,208
190,838
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The ststement of financial activities also complies )Mth the requirements for an income and expenditure account
under the Companies Act 2006.

LARNE COMMUNITY CARE CENTRE
BALANCE SHEET
AS AT31 MARCH 2023
2023
2022
Notes
Fixed assets
Tangible assets
Current assets
Debtors
Cash at bank and in hand
10
318.061
316,748
11
17,446
137,562
20,604
174,832
155.008
195,436
Creditors: amounts falling due within
one year
12
(25,694)
{29,179}
Net current assets
129,314
166,257
Total assets less current Ilabilities
447.375
483,005
Creditors: amounts falling due after
more than one year
13
(292,167)
1292,167)
Net assets
155.208
190,838
Income funds
Restricted funds
Unrestricted funds
87.698
67.510
69,356
121,482
155.208
190,838
The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act
2006, for the year ended 31 March 2023. No member of the ￿MpanY has deposited a notice, pursuant to section
476, requiring an audit of these financial statements.
The Directors & Trustees acknowledge their responsibilities for ensuring that the charity keeps accounting records
which comply with section 386 of the Act and for preparing financial statements which give a true and fair view of
the state of affairs of the company as at the end of the financial year and of its incoming resources and application
of resources, including its income and expenditure. for the financial year in accordance with the requirements of
sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to
financial statements, so far as applicable to the company.
These financial statements have been prepared in accordance with the provisions applicable to companies subject
to the small companies regime.
The financial statements were approved by the DireGtors & Trustees on 4 January 2024
Miss Emma Brown
Trustee
Company Registration No. N1031325

LARNE COMMUNITY CARE CENTRE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
Accounting policies
Charity information
Larne Community Care Centre is a Northem Ireland Registered Charity (Charity No. 102582). Its regional
office is Larne Community Care Centre. 1-5 Doric Way. Larne. BT40 2BH. Northem Ireland.
1.1 Accounting convention
The financial statements have been prepared in accordan￿ with the charity's [goveming documentl, the
Companies Act 2006 and 'Accounting and Reporting by Charities.. Statement of Recommended Practice
applicable to charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland {FRS 102)" (as amended for accounting periods commencing
from 1 January 2016). The charity is a Public Benefit Entity as defined by FRS 102.
The charity 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 financial statements are prepared in steding, which is the functional currency of the charity- Monetary
amounts in these financial statements are rounded to the nearest £.
The financial slatements have been prepared under the historical cost convention, modified to include the
revaluation of freehold properties and lo include investment properties and certain financial instruments at fair
value. The principal accounting policies adopted are set out below.
1.2 Going concem
At the time of approving the financial statements, the Directors & Tnjstees have a reasonable expectation that
the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the
Directors & Trustees continue to adopt the going concèm basis of accounting in preparing the financial
statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the Directors & Trustees in furtherar￿e of their
charitable objectives unless the funds have been designated for other purposes.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purtx)ses and
uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capitsl must be maintsined by the
charity.
1.4 Incoming resources
Income is recognised when the charity is legally entitled to it after any perfomiance conditions have been met,
the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified
of the donation, unless perfomiance conditions require deferral of the amount. Income tax recoverable in
relation to donations re￿iVed under GiftAid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution,
the amount is known, and re￿Ipt is expected. If the amount is not known, the legacy is treated as a
contingent asset.
Turnover is measured at the fair value of the consideration received or receivable and represents amounts
receivable for goods and serVi￿S provided in the nomial course of business, net of discounls, VAT and other
sales related taxes.

LARNE COMMUNITY CARE CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Accounting policies
(Continued)
1.5 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of
depreciation and any impaimient losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their
useful lives on the following bases=
Land and buildings
Fixtures, fittings & equipment
Oyo per annum
33.3Yo per annum straight line
The gain or loss arising on the disposal of an asset is detem)ined as the difference between the sale
proceeds and the carrying value of the asset. and is recognised in net incomel(expenditure) for the year.
1.6 Impaimient of fixed assets
At each reporting end date, the charity reviews the carying amounts of its tangible assets to determine
whether there is any indication that those assets have suffered an impairment loss. If any such indution
exists, the recoverable amount of the asset is eslimated in order to determine the extent of the impairment
loss Irf any).
Intangible assets with indefinite useful lives and intangible assets not yet available for use are tested for
impairment annually, and whenever there is an indication that the asset may be impaired.
1.7 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks. other short-term liquid
investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.
1.8 Financial instruments
The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12
'Other Financial Instruments Issues, of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balan￿ sheet when the charity becomes party to the
contractual provisions of the instrument.
Financial assets and liabilities are offset. with the net amounts presented in the financial statements, when
Ihere is a legally enforceable right to set off the recognised amounls and there is an intention to settle on a
net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at
Iransaction pri￿ including Iransaction costs and are subsequently carried at amortised cost using the
effective interest method unless the arrangement constitutes a financing transaction, where the transaction is
measured at the present value of the future receipts discounted at a market rate of interest. Financial assets
classified as re￿1vable within one year are not amortised.

LARNE COMMUNITY CARE CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Accounting policies
(Continued)
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless
the arrangement constitutes a financing transaction, where the debt instrument is measured at the present
value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable
within one year are not amortised.
Debt instruments are subsequently carried at amortised cost. using the effective interest rate method.
Trade Greditors are obligations to pay for goods or ServI￿S that have been acquired in the ordinary course of
operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one
year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at
transaction price and subsequently measured at amortised cost using the effective interest method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or
can￿lled.
1.9 Employee benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee's services are
received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed
to terminate the employment of an employee or to provide tem)ination benefits.
Crltlcal accountlng estlmates and Judgements
In the application of the charity's accounting policies, the Directors & Trustees are required to make
judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily
apparent from other sources. The estimates and associated assumptions are based on historical experience
and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underfying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised 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 future
periods.

LARNE COMMUNITY CARE CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Donations and legacies
Unrestricted Restricted
funds
funds
Total
2023
Total
2022
Donations and legacies
104,408
196,964
301,372
359,827
104,408
196,964
301,372
For the year ended 31 MarGh 2022
145,243
214,584
359,827
Donations and legacies
Unrestricted funds
Funding
Donations
NIHEHB
11,786
85,279
7,343
11,786
85,279
7,343
25,117
111,579
8,547
104,408
104,408
145,243
Restricted funds
Early Years Fund
Supporting People
BBC CIN
Eductaion Authority
Britestart
MEAP
Big Lottery
MEA Council
Homeless Prevention
Domiant Funds
Other
29,999
25,854
22,980
2,200
7,431
21,074
8,005
1,251
15,929
26,644
35,597
29,999
25,854
22,980
2,200
7,431
21,074
8,005
1,251
15,929
26,644
35,597
29,999
24,728
22,980
1,400
7,267
18,830
24,016
5,705
15,954
48,103
15,602
196,964
196,964
214,584
Other trading activities
Unrestricted
funds
Total
2023
2022
Trading activity income: other
67,025
81,793

LARNE COMMUNITY CARE CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Other Income
Unrestricted
funds
Total
2023
2022
Job Retention Scheme
2,730
10-

LARNE COMMUNITY CARE CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Charitable activities
2023
2022
Staff costs
Depreciation and impaimient
Other direct expenditure
274,859
6,771
261,672
6,318
82,870
84,186
364,500
352,176
364,500
352,176
Other direct expenditure
Office expenses
Training
Travel expenses
Activities and outings
Heat and light
Insurance
Rates
Volunteer payments
Subscriptions
Employer pension
Fundraising expenses
572
9,107
8,689
40,464
8,424
6,203
1,649
2,891
853
3,785
233
1,842
6,539
14,588
40,303
5,385
5,389
1,500
2.532
849
3,785
1,474
82,870
84,186
Material other expenditure
Bank fees
Phone and internet
Postage and stationery
Accountancy
Repairs and maintenance
Other expenses
Legal and professional
Promotional costs
Sundry expenses
2,516
6,778
3.110
1,800
10,647
931
2,027
6,280
4,088
1,800
15,026
2,179
617
5,002
916
12,717
1,028
39,527
37,935
11

LARNE COMMUNITY CARE CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Net movement in funds
2023
2022
Net movement in funds is stated after chargingl{crediting)
Depreciation of owned tangible fixed assets
6,771
6,318
Directors & Trustees
None of the Directors & Truslees (or any persons connected with them) received any remuneration or benefits
from the charity during the year.
Employees
Number of employees
2023
Number
2022
Number
20
22
Employment costs
2023
2022
Wages and salaries
274,859
261,672
10 Tangible fixed assets
Land and
buildings
Flxture$,
r￿Ing5 &
equipment
Totsl
Cost
At 1 April 2022
Additions
307,109
46,356
8,084
353,465
8,084
At 31 March 2023
307,109
54,440
361,549
Depreciation and impairment
At 1 April 2022
Depreciation charged in the year
36,717
6,771
36,717
6,771
At 31 March 2023
43,488
43,488
Carrying amount
At 31 March 2023
307,109
10,952
318,061
At 31 March 2022
307,109
9,639
316,748
12-

LARNE COMMUNITY CARE CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
11
Debtors
2023
2022
Amounts falling due within one year:
Trade debtors
17,446
20,604
12 Creditors: amounts falling due within one year
2023
2022
Notes
Bank overdrafts
Other taxation and social security
Trade creditors
Accruals and deferred income
2,060
2,716
2,318
18,600
5,341
2,562
4,476
16,800
25,694
29,179
13 Creditors: amounts falling due after more than one year
2023
2022
Notes
Government grants
292,167
292,167
14 Analysis of net assets between funds
Unrestricted Restricted
funds
funds
Total
Fund balances at 31 March 2023 are represented by:
Tangible assets
Current assetsllliabilities)
Non-current assetsl(liabilities)
310,342
49,335
(292,167)
7,719
79,979
318,061
129,314
1292,1671
67,510
87,698
155,208
13-