Charity Registration No. 102582
Company Reglstration No. N1031325 (Northern Ireland)
LARNE COMMUNITY CARE CENTRE
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

LARNE COMMUNITY CARE CENTRE
LEGAL AND ADMINISTRATIVE INFORMATION
Directors & Trustees
Miss Emma Brown
Mrs Elizabeth Robinson
Ms Jacqueline Lyons
Ms Claire Dorris
Mr Callum Mccartney
(Appointed 27 October 2023)
{Appointed 13 August 20241
Secretary
Miss Emma Brown
Charity number
102582
Company number
N1031325
Reglstered office
1-5 Doric Way
Lame
Antrim
BT40 2BH
Independent examlner
Falconer Stewart
248 Upper Newtownards Road
Belfast
BT4 3EU
Bankers
Ulster Bank Carrickfergus Branch
37 High Street
Carrickfergus
BT38 7AN

LARNE COMMUNITY CARE CENTRE
CONTENTS
Page
Trustee's report
Independent examinevs report
Statemenl of financial activities
Balance sheet
Notes to the finan￿3[ stalemenls
6-12

LARNE COMMUNITY CARE CENTRE
TRUSTEE'S REPORT (INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
The Directors & Trustees present their report and financial statements for the year ended 31 March 2024.
The accounts have been p￿pared in accordance with the accounting policies sel out in note 1 to the accounts
and comply with the charity's governing document. the Companies Act 2006 and the Slatemenl of
Recommended Praclice. "Accounling and Reporting by Charities"
Objective5 and actlvities
The objects are lo provide facilities in the interest of social welfare for the advancement of education, the
perservalion of health and recreation or other leisure time aclivilies wilhin the object of improving the quality of
life of people in the Larne area without distinction of age. sex, race, political or religious opinion 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 & Tnjslees have paid due regard to guidance issued by the Charity Commission in deciding what
activities the charity should undertake.
The charity's policy is lo consult and discuss with employees, through unions, staff councils and at meetings,
matters likely to affect employees, interests.
Information on matters of concern lo employees is given through information bullelin5 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 afways fvlly considered, bearing in mind the apliludes of
the applicant concerned. In the evenl of members of staff becoming disabled. every effort is made lo ensure that
their employment within the charity continues and that the appropriate training 15 arranged. 11 is the policy of the
charity that the training, career development and promotion of disabled persons should, as far as possible, be
identical lo that of other ernployees.
Achievements and performance
The charity has continued lo ensure Ihat facilities and provisions are provided lo the communty to enable its
objects lo be fulfilled.
Financial revlew
The accoun15 have been prepared for the year ended 31 March 2024. 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 specffic use should be
maintained al a level equivalent to between one and two months expenditure. The Directors & Trustees consider
that reserves at this level will ensure that, in the event of a significant drop in funding, they wll be able to
continue the charity's current activities while consideralion is given lo ways in which additional funds may be
raised. This 1g.vp_l of reserves has beon maintained throughout the year.
The Directors & Trustees have assessed the major risks to which the charity is exposed, and are salisfied that
systems are in place lo mitigate exposure to Ihe major Tisks.
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 purpose of company law, and who served during Ihe year and up
to the date of signature of the financial stalement5 were=
Miss Emma Brown
Mrs Jean Kelly
Miss Stephanie Moore
Mrs Elizabeth Robinson
Ms Jacqueline Lyons
(Resigned 17 April 20231
(Resigned 2 August 20241

LARNE COMMUNITY CARE CENTRE
TRUSTEE'S REPORT (CONTINUED){INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
Mrs Lyndsey Robinson
Ms Lynsey Poole
Ms Claire Dorris
M5 Christine Irwin
Mr Callum Mccartney
(Resigned 1 November 2023)
(Resigned 8 February 20241
(Appointed 27 October 20231
(Appointed 27 October 2023 and ￿signed l March 20241
(Appointed 13 August 2024)
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 il is enlilled to advertise and interview eligible
candidates lo be potential truslee5 of the board.
None of Ihe Directors & Trustees have any beneficial interest in the company. All of ihe Directors & Trustees are
members of the cornpany and guarantee to contribute £1 in the event of a winding up.
New trustees are invited and encouraged to 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 aiways fully considered, bearing in mind the aplilude5 of
the applicant concemed. In the event of members of staff becoming disabled. every effort 15 made lo ensure thal
their employment within the charity continues and Ihal the appropriate Iraining is arranged. 11 is Ihe policy of the
charity that the training. career development and promotion of disabled persons should, a5 far a5 possible, be
identical lo that of other employees.
The Trustee'5 report was approved by the Board of D1￿clOr5 & Trustees.
Miss Emma Brown
Trustee
Dated. 3 January 2025

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 2024. which are sel out on pages 4
10 12.
Respective responsibilities of Directors & Trustees and examiner
The Trustees, who are also the directors of Larne Community Care Centre, are responsible for the preparation ol
the accounts in accordance with the requiremenls of Ihe Companies Act 2006. Having satisfied myself Ihal the
charity is not subject to audit under company law. and it is eligible for independent examination, it is my
responsibility to:
examine the account5 under section 65 of the Charities Acl
follow the procedures laid down in the general Directions given by the Charity Commission for Northern
Ireland under section 65{9){b} of the Charities Act
stale whether particular matter5 have come to my attention.
Basls of independent examiner's report
I have examined your charity accounls 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(9llb} 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. 11 also included consideration of any
unusual items or disclosures in the account5. and seeking explanation5 from you as charity Iru51ees concerning
any such matters.
My role is lo state whether any material matters have come to my attention to giving me cause to believe..
the accounting records were nol kept in accordance with section 386 of the Companies Act 2006
that the 2c¢ounls do not accord with those accounting records
that the accounts do not comply with the accounting requirements of section 396 of the CoTnpanies Act
2006 and Nmth the methods and principles of the Charities Statement of Recommended Practice
applicable to charities preparing their accounts in accordan￿ 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 lo be reached.
Independent examiner's statement
In connection with my examination, no matter has corne lo my attention..
{al which gives me reasonable cause lo believe that in any material respect the requirements-.
to keep accounting records in accordance with Section 386 of the Companies Act 2006.. and
(li) lo prepare financial slalemenls which accord with the accounting records. Comply with the a¢counting
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, atlenlion should be drawn in order to enable a proper understanding of I
accounts to be reached.
Since your charity's gross income exceeded £250.000 your examiner must be a member of a listed body. I
confirm that l am Qualified to undp.rtake Ihp examination becausa l arn a registcrcd member of Chartered
Accountants Ireland which is one of the listed bodies.
Michael J Crooks {FCAI
Falconer Stewart Chartered Accounlanls
248 Upper Newtownards Road
Belfast
BT4 3EU
Dated.. 3 January 2025

LARNE COMMUNITY CARE CENTRE
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
Unrestrlcted Restricted
funds
funds
2024
2024
Total
Total
2024
2023
Notes
Donations and legacies
other trading activities
105.801
78.373
148,250
254,051
78,373
301,372
67,025
Total income
184.174
148,250
332,424
368,397
Ex
Charitable activities
216.966
160,662
377,628
364,500
Material other expenditure
21.266
17,960
39,226
39,527
Tolal resources expended
238,232
152,274
390,506
404,027
Net expenditure for the yearl
Net movement In funds
(54,0581
(4.024)
(58,0821
(35.6301
Fund balances al 1 April 2023
67,510
87,698
155.208
190,838
Fund balances at 31 March 2024
13.452
83,674
97,126
155.208
The slalement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The statement of financial activities also complies with the requirements for an income and expenditure account
under the Companies Acl 2006.

LARNE COMMUNITY CARE CENTRE
BALANCE SHEET
AS AT 31 MARCH 2024
2024
2023
Notes
Flxed assets
Tangible assets
Current assets
Debtors
Cash al bank and in hand
311,561
318,061
10
12,907
93.076
17,446
137,562
105,983
Credltors: amounts falling due wlthin
one year
155,008
11
(28,2511
(25.694)
Net current assets
77.732
129,314
Total assets less current liabilities
389.293
447,375
Creditors: amounts fallin9 due after
more than one year
12
(292.167)
{292,1671
Net assets
97.126
155,208
Income funds
Restricted funds
Unrestricted funds
83,674
13,452
87.698
67,510
97,126
155.208
The company is entitled lo the exemption from the audit requirement contained in section 477 of the Companies Act
2006, for the year ended 31 March 2024. No member of ihe company has deposited a notice, pursuant lo section
476, requiring an audit of these financial slatemenls.
The Directors & Trustees acknowledge their responsibilities for ensuring Ihal the charily 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 slate of affairs of the company as at the end of the financial year and of its inconiing resources and application
of resource5, including its income and expendtture. for the financial year in accordance with the requirements of
sections 394 and 395 and which otherwi.£p r.omply with the requirements of thc Companie3 Act 2006 itrlatiiiy Iv
financial slatemenls, so far as applicable to the company.
These financial statements have been prepared in accordance with the provisions applicable lo companies subject
lo the small companies regime.
The financial statements were approved by the Directors & Trustees on 3 January 2025
Miss Emma Brown
Trustee
Company Registration No. N1031325

LARNE COMMUNITY CARE CENTRE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Accounting pollcle5
Charily inforniation
Larne Community Care Centre is a Northem Ireland Registered Charity (Charity No. 1025821. Its regional
office is Larne Community Care Centre, 1-5 Doric Way. Lame. BT40 2BH, Northern Ireland.
1.1 Accounting convention
The financial statements have been prepared in accordance with the charity's Igoverning documenll, the
Companies Act 2006 and 'Accounting and Reporting by Charities.. Statement of Recommended Practice
applicable to charitie5 preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland {FRS 1021" (as amended for accounting periods commencing
from 1 January 20161. The charity is a Public Benefit Enlity 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 lo prepare a Statement of Cash Flows.
The financial statements are prepared in sterling. which is the fvnclional currency of the charity- Monelary
amounts in these financial statements are rounded lo the nearest £.
The financial statements have been prepa￿d under the hislorical cost convention, modified to include the
revaluation of freehold properties and to include investment properties and certain financial instruments at fair
value. The principal accounting policies adopted are set out below.
1.2 Going con¢orn
At the time of approving the financial statemenls. the Directors & Trustees have a reasonable expectation that
the charity has adequate resources lo continue in operational existence for the foreseeable future. Thus the
Directors & Trustee5 continue to adopt the going concern basis of accovnling in preparing the financial
statements.
1.3 Charltable funds
Unrestricted funds are available for use al the discrelion of the Directors & Trustees in furtherance of their
charitable objectives unless the funds have been designated for other purposes.
Restricted funds are subject to specific conditions by donors as lo how they may be used. The purFoses and
Uses of the restricted funds are set out in the notes to the financial slatemenls.
Endowmenl funds are subject to specific conditions by donors that the capital mu51 be maintained by the
charity.
1.4 Incoming resources
Income is recognised when the charity is legally entitied lo it after any performance conditions have been met,
the amounts can hp mp.35Lired reliably. and it is probable that incomè will be receivcd.
Cash donations are recognised on receipt. Other donations are recognised once the charty has been notified
of the donation, unless perfomiance condition5 require deferral of the amount. Income lax recoverable in
relation lo donalions received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise rf the charity has been notified of an impending distribution.
the amount is known, and receipt is expecled. If ihe amount is not known, the legacy is Irealed as a
contingent asset.
Turnover is measured at Ihe fair value of the consideration received or receivable and represents amounts
receivable for goods and services provided in the nomial course of business. net ol discounts, VAT and other
sales related laxes.

LARNE COMMUNITY CARE CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies
(Contlnuedl
1.5 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of
depiecialion and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over theSr
useful lives on the following bases-.
Land and building5
Fixtures, fittings & equipment
Ovo per annum
33.30/r> per annum straight line
The gain or loss arising on the disposal of an asset is determined as the difference be￿een the sale
proceeds and the carrying value of the asset. and is recognised in net incomellexpenditure) for the year.
1.6 Impaimjent of fixed assets
At each reporting end dale, the charity reviews Ihe carrying amounts of ils tangible assets lo determine
whether there is any indication that those assels have suffered an impairment loss. If any such Ind￿atron
exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairmenl
loss lif any).
Intangible assets with indefinite usefijl lives and intangible assets not yel available for use are lesled for
impairment annually, and whenever there is an indication that Ihe assei may be impaired.
1.7 Cash and cash equivalents
Cash and cash equivalents include cash in hand. deposits held at call wilh banks. other short-lerm liquid
investments with original maturities of three months or les5. and bank overdrafts. Bank overdraft5 are shown
within borrowings in current liabilities.
1.8 Financial instruments
The charity has elected to apply the provisions of Section 11 'Basic Financial Inslrumenls, and Section 12
'Olher Financial Instrument5 Issues. of FRS 102 to all of its financial inslrumenls.
Financial instruments are recognised in the charity's balance sheet when Ihe charity becomes party lo the
contractual provisions of the instrument.
Financial assets and liabilities are offset, with the nel amounts presented in the financial slalemenls, when
there is a legally enforceable right lo sel off the recognised amounts and there is an intention to settle on a
nel basis or to realise the asset and settle the liability simvltaneously.
Basic financial assets
Basic financial assets. which indude debtors and cash and bank balances. are initially measured at
transaction price including transaction 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 al the present value of the future receipts discounted at a market rale of interest. Financia5 asse15
classified as receivable within one year are not amortised.

LARNE COMMUNITY CARE CENTRE
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies
(Continued)
Basic financial liabilities
B8sic 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 al the present
value of the future payment5 discounted al a market rate of interest. Financial liabilities classified as payable
within one year are not amorti5ed.
Debt instruments are subsequenuy carried at amortised cost. USlDg the effective interest rate method.
Trade creditors are obligations to pay for goods or services 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-currenl liabilities. Trade creditors are recognised initially al
transaction price and subsequently measured at amortised cost using the effective interest method.
Derecognition of financial liabilities
Financial liabililies are derecogni5ed when the charity's contraclual obligations expire or are discharged or
cancelled.
1.9 Employee benefits
The cost of any unused holiday entitlernenl is recognised in the period in which the employee's services are
received.
Terminalion benefits are recognised immedialely as an expense when the charity is demonstrably committed
to temiinale the employment of an employee or to provide temination benefits.
Crltlcal accounting estimates and judgements
In the application of the charity's accounling policies, the D1￿ClorS & Trustees are required lo make
judgements. eslimales and assumptions about the carrying amount of assets and liabilities that are not readily
apparent from other sources. The eslimales and associated assumptions are based on historical experienGe
and other factors that are considered to be relevant. Actual resulls may differ from these estimates.
The estimates and underlying 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 ￿lY 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 2024
Donations and legacies
Unrestricted Restricted
funds
funds
Total
2024
Total
2023
Donations and legacies
105.801
148,250
254,051
301,372
105,801
148.250
254.051
For the year ended 31 March 2023
104,408
196,964
301.372
Donations and legacies
Unrestricted funds
Funding
Donations
NIHEHB
1.122
92,725
11.954
1.122
92.725
11.954
11,786
85,279
7,343
105.801
105,801
104.408
Restricted funds
Early Years Fund
Supporting People
BBC CIN
Educlaion Authority
Briteslart
MEAP
Big Lottery
MEA Council
Homeless Prevention
Dormant Funds
Other
29,999
26,554
29,999
26.554
29,99g
25.854
22,980
2.200
7,431
21,074
8,005
1,251
15,929
26,644
35,597
3,279
7,645
21,074
3,279
7,645
21.074
1.672
1,672
25,205
32.822
25.205
32,822
148.250
148.250
196,964
Other trading activitles
Unrestricted
funds
Total
2024
2023
Trading activity income.. other
78.373
67,025

LARNE COMMUNITY CARE CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Charltable activities
2024
2023
staff costs
Depreciation and impairment
Other direct expenditure
293,564
6,500
274,859
6,771
63,418
82,870
363.482
364.500
363.482
364,500
Other dlrect expendlture
Office expenses
Training
Travel expenses
Activities and outings
Heat and light
Insurance
Rates
Volunteer payments
Subscriptions
Employer pension
Fundiai5ing expenses
955
7,938
6.403
25.308
4,653
7,017
3,296
2,057
575
4.403
813
572
9,107
8,689
40.464
8,424
6,203
1,649
2,891
853
3.785
233
63,418
82,870
Material other expenditure
Bank fees
Phone and internet
Postage and slalionery
Accountancy
Repairs and maintenance
Other expenses
Promotional costs
Sundry expenses
2,582
7,440
1.993
2,300
7,251
2,616
6,778
3,110
1.800
10,647
931
12.717
1,028
4.132
1,326
27,024
39,527
10-

LARNE COMMUNITY CARE CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Net movement in funds
2024
2023
Net movemenl in funds is stated after chargingllcrediting)
Depreciation of owned tangible fixed assets
6,500
6,771
Directors & Trustees
None of the Directors & Trustees (or any persons connected with them) received any remuneration or beneffts
from the charity during the year.
Employees
Number of employees
2024
Number
2023
Number
22
20
Employment costs
2024
2023
Wages and salaries
293,564
274,859
Tangible fixed assets
Land and
buildlngs
Fixtures,
fittings &
equipment
Total
Cost
At 1 April 2023
307.109
54,440
361,549
At 31 March 2024
307,109
54,440
361,549
Depreciation and impaimient
Al 1 April 2023
Depreciation charged in the year
43,488
6.500
43,468
6,500
Al 31 March 2024
49.988
49,988
Carrying amount
Al 31 March 2024
307,109
4,452
311,561
Al 31 March 2023
307,109
10,952
318,061
11

LARNE COMMUNITY CARE CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED
FOR THE YEAR ENDED 31 MARCH 2024
10 Debtors
2024
Amounts falling due within one year:
2023
Trade debtors
12,907
17,446
11
Creditors.. amounts falling due within one year
2024
2023
Note5
Bank overdrafts
Other laxalion and social security
Trade creditors
Accruals and defe￿ed income
1,780
2,468
3,603
20.400
2,060
2,716
2,318
18,600
28.251
25,694
12 Creditors: amounts falling due after more than one year
2024
2023
Notes
Government grants
292,167
292.167
13 Analysis of net assets between funds
Unrestricted Restricted
funds
fund5
Total
Fund balances at 31 March 2024 are represented by..
Tangible assets
Current assetsllliabilitiesl
Non-currenl assetsllliabilities)
307.868
{2.249)
(292,1671
3,693
79,981
311.567
77,732
(292,1671
13,452
83,674
97.126
12-