2024-05-31-accounts

Carrickfergus and Larne Child Contact Centr¢ Lid otes to the Finallcial StslellKnts for theTreAr EAded 31 May 2024 of significat acco￿￿ P)Aicies xod key atLI)Untingtstimtes The PTin¢ipal 4ccount1￿ pili¢ies applied in FKeptykLin of thesc fl￿￿. stttrrnents Ère s¢t out b¢low. These policie5 ha%Y C%￿[s￿ appl.￿ to all the v¢5 preseatrd, ￿1¢55 Oth￿WISe swcJL Ststemenr Of compliK￿e Thc fjm30¢i& emption from prepari¥0 a Ilow s121tts￿llt L,ryder the ex¥mpt&on avdilabl¢ to dtsrities the Board of Tft55￿ has clK)s¢n Jiot to in¢lude a S"ttt¢ment of c.asb FloMS iyithyll firwi¢o1 > ¢ome and e#doTrwnts Voluntary mcom¢ includioryry d4)natiÉxw gill￿ l%acics aad dmt p￿￿¢ eorc or of a -. naiurt is reco￿]￿ed the clwits.. l)85 cntiileTDcnl ￿ th¢ iftcowe. it ig probable that the Inc￿￿¢ N%ili bE r¢rttved and the am(Rmi ￿ betta wttb sufriert, rdiabdity. Don47ts0nS lÈyae¥es DoniOnS are rccognis¢d the dJarit& Iw brcn -..o#fia in of IM)th the and s#tiemen¥ da￿. In thc eNcJ)i ts donati¢)n is subiecL to co1￿7110[L8 lh& E4UiFf a levd ot ￿rf0rrA30cc by tharsry bcfor¢ Ll ¢hxrity És entstled tt) the fimds: tr.e ADc￿ 15 d=IcY¥rd SKA T¢cwI￿d either tho coThditiOtiS 4T¢ fulh. m'"1 or ttie lutt.kni of I￿¢ C(￿d￿li(￿Li 15 withift the IN)owDI orth# cbaTit) aThd Tl IS p.-obxblc that thege Jndiiions wiu bc ftstfilled wg Friwj. GraHiS recoYAblt have been meL Where ￿f0T¥1￿CC CVYMlit¥)fys ate auacld ro dke grdpi anj ar¢ y¢¢ to b¢ MG¥ the iD￿e i5 T¢eog¥i1￿ a5 a liabiliN and inclvda on thc balaftcc the¢t as deftrred incwnc to Ix rnl¢astsL geio

Carriekferyus and larne Child Contad Centre Ltd otes to the FlADe1￿ Ststements for the Tr ear EAdryl 31 Trlay 2024 Inv￿m￿ni intome £sptThditiJr¢ All ¢.￿p￿di￿re IS T£cognI￿d oll￿£ th¢te 15 8 legal or obliwion ￿ th eXpthdI￿ it AS preJ)able settlement IS Tequired 2nd thc O) k meawred rEli8bl>. All costs are to the ¥pplicable ￿p￿dEUre hewjirtg th&¢ ￿1¥￿￿eg￿e simil&￿ y)sts to ÉTr￿[ aewrv. Vihere cosis canrtot be directlv artributed 10 panirubr h¢dio8s thtv h8%it all£K&'ed on a b&%is eon57sieni Miih the of re500-.￿- Witb centr31 stsff Co￿$ allo¢aied on basis of umc stnL wTrd d￿jarA)n ¢lw8e5 ￿k)￿ted on th¢ trfJrti¢)D of the a&8d'S EW. Oth¢r 5UPPOrt Cow sre all￿ b&￿d ov thc S￿e&4 oCs&ff ap￿. Chuntable expeDth'wre comyists ihtrt cLrfts in¢wrcd by the ¢hariry in the a¢h"Trery of sts activities and ser%qces for its benefi¢iaTiCk Tr iftcltjdts thal Cam b¢ olkKuI dHe¢tty to aaivitiL% aDd thosc iosts Qt an GoierDTrent grnnts grdnts ￿¢09D￿e41 b8sed on tht 2c(£wal and arc ffleasy￿ ￿ th¢ thir vah)e of the a5>0 rce¢i%ed or rtcci¥ablt. Graots arc c1￿5r￿￿ as tela11￿ ¢itlw ts> revenue or to assets. GTa#ts rel81iDrt to revenue Ore te£ogiiid in iRcOnY o¥er li￿ in which ib¢ r¢5￿￿￿ LOSts are ￿08•115rd. (7rJttts re13titsh? to assets are recosnisrd ovet the ¢xpecttd lifr ofthe ass& part ul a ¥Eaul re￿1￿8 to 8n is defenrd. li i) Co￿15¥d as def¢Fred Txalio The Ch￿ is CL)ttsidered kn pass the i￿%1) Out in Paréwh I S¢￿Ule 6 of the r.iu3nc¢ Act 2010 and th¢rctore It meets the de6Dilion Oi ¥ charitshlc fA)mpw!. for LTK a)rporJtioa t&x piirpbts. A￿1￿¥1>.. the hArity ss poWlti2Jly ¢%¢￿p1 frum respect ol ¥ncotDe cx capi￿1 ga n5 rtc£ jvcd wsthin cattgories l￿erCd by Cthopt¢r i Part I l o,. the C.IryTaiiott"fa Art 2011) or Section L56 of the T&Naiiori of Chargeablc Gain5 199L 10 the svch or gakDS ¥e applied exclu51vety to thw?t8ble pwFKise5. Tr8dr debtors Trade de￿0￿$ [¢¢[￿ls£d SZAitiallv at'J% tron￿1)0£ pite. Thrj" r 5ubst4ucThdi mta5Wtd at amortised ¢c5¥ Usin￿ & eFFtLtiie intue5t ￿.-thrf. less Fryvision ior impairTr¥nL .4 PTQI'iSiOll .or IIK Empainnctrt of ￿(k debiors is ¢sublished heD ther¢ is objective eNid¢Jice rknthe cknrity ¥ill mt he Hbl¢ tr) ts)Ilxt all amoutxs dJe

ccoraing the origioal ieEDL% Ot the rec¢m￿.

Cash •nd eagh eqEiTr*lÈTrts Cash and cash wuiN2lems ¢ompribe c&sh 4)n heThl 2￿d c411 dew51t￿ and other short4erm hishlv liquid javestEn¢nf% thal are rcaditv 03[￿en￿bk h) a km%%L affjouni of kash and ayc ￿1￿cl to an in5lgtiif￿SThL ri%k of chan2e i) value. Fuud strorturc LTnrestr"cied inLoThe fuDls gctteral th& are a¥￿ble for aL th¢ tr￿. &tsGr¢tiOn llL fAnth£￿Ce of the objecfives of the cthatity. P4cll

C8rri¢kfergus aDd iarne CbÈld Contact CeAtre Ltd F4ote5 10 the FiDaocial Ststenicnts for the Yer Eded 31 May 2024 the use vf Mhith IS Restrided irKomc fithd> gre thse wts lot Usc a to￿18[ or fw >Tt¢ifikn FWI1￿, restricted to that aJea or PUTP05e. Pen51ons 9nd o(heY rditt•tfjt irfJligtiOPS I'he chariD' opeyatcs a (kfitted IxmtrsbtrtioTh ￿1510￿ SCI￿1¢ tiich ts 3 I￿￿)n plark u¥Kkr which fixcd contribution5 afE wJid inta ¥ fu￿1 th¢ charib has ￿ legal or ￿Tr$In￿we obl1￿7￿10n to pa) fjJrth£* coniributiofts even if th¥ kutrj doE5 n(A ILold sufficieot a55tts ￿ pa> eraployees th£ bocfits rc.lating to ¢Thployee in tke L3uTtDt wd piior p¢rKds. coDtrib￿￿)nS to defiTb¢d cc(AknTrution p13ts are ii th¢ slatthr.thts of Financi81 Ac11￿11•& when they" arc due. If ￿￿tributIon paymenLS e.xtttdthe co•tribution due foT seTho.x. the excess is reco￿￿￿ed as a pr¢pa&incrLL 2 Incooe from donatio￿s ANO IEpcies fv5H Totgl 2024 tkniidtirins leoJcies: DOnaELOr￿ knJJ compani¢¥ trJW and sirnih.. proccds GT#nlS. including capitsl Governlneot gr4Trts Granis from comp3nTcs 12265 14..146 12265 i9,4SO j7.xjl 3 Income fr•m cbstitsble 4diYities ntts LtTher#l futtds 2024 2023 ?4,686 19 (irants & dor£titio))s Swith uwme 7CI% 76¥ 10596 649 .4ctivity 11.190 11.95% 27.644 Page IZ

Carrickfergus and Larne Ckild Contact Centre Ltd Notes to the Fijwtrial Ststements for the Year Ended 31 May ?J124 4 GT#uts & don*tfoTrs fwds fullds j9.480 4.OQO 468 4Tr) 000 Garfield Weston M&£ .4rttrim 468 400 1,000 Morrow C¢)mmllDThlit)ns JtshD M005ts Fo""EKlatio Sundry donatsons 3(M) 6.16S 5.865 7r Im'¢5tll5e•rt in¢oDIt LTD￿trIcted funds C¥eD¢ral Toul 21124 Totsl I￿3 Ip.E¢reS rec¢iwdble jlar jiiwmc" IniLr&si re¢£ivablt on b8rAk deposit 109 109

Carr￿£¢[￿ll$ aad laroe Child Colltxt Centre Ltd -oÉes to the FiDaneial Ststements for the ￿ ear Tr'nded 31 Tl) 2024 6 £spenthture. on fhgTitxble etivÉ Total 2023 Geller¥l fynds 21¥24 lJ24 79 1.709 142 JO.688 15 1,344 AccountaTICy Bfllth -hatqes Building expendiwr¢ Cering ITCO Insurances 79 ?,900 ?7 463 la95 3,650 1,776 41J68 1.0 Sundr¥ expe1￿$ Profesgional servi￿ Pav:oll ¢0sts Phon£ & swionery Kent Tr4vel Uiilities PuTeb3s¢g Other &xpe 34.953 1.520 21.44l 412 41568 1.0115 5.919 68 li14 68 8,404 1359 1.8>9 6.158 70.543 4g.699 ? stsff costs The p)n)11 WCTe as"dIo￿". 2024 2023 Stsff costs during thE ytr wett= Wa8es arEd S￿Orl¢S 8ocial S¥£urity ¥U)$13 P¢DSiOU ¢( 33.460 628 684 462 41.)68 The TDonthly avera*e numbtr of PLYSOnS filldwll￿ SGDior w3iwer.t te%u) eJnph>yed bv th¢ Ch￿1￿ during 2023 Eio the year NWHS as TrolkThYS". 21J24 Ai'erage number of emplffj.tts Pag¢ i4

C#nkfrryus and larnt Chikl CoDtact Centre Ltd N(rtes to theFiy2nei￿ Statemertts for the )"ear E￿thed 31 Ma) 2024 (20i3- 1) of th£ abov¢ eMpl￿eeS p8nicipd w thc Drfw¢d G)nknl)ulton Pe￿10n Sd)emes. contributio￿ lo the employee s¢hullrs forthc tolall¢d £6$4 (202>. £46& j. No emplov¢e ￿£¢￿Ved ¢molvmsts of ffwre ih&J £60.0￿ the y¢&r. Tlx 14Jal ¢)nptovee btnefft5 key ma¥wcW p¥sLmnel of th¢C￿lty wEtr £29:8j.7 (20a . £23.36)). Debtor5 2024 2023 545 'lrndcdebtots 9 Cash e4UiFgI¢Ats 2024 2023 C3sh hand C&Lsb at bdnk .)04 33.212 10 c￿dI¢￿r5. lum￿nts fallino due V4lthln one year 3024 2023 Other ￿%8¥tor and sKyal swpity 1.045 11 C.haritV Th¢ chrri d COUtFanJ limitcd by gwjraow aTtd consequently Ik)es Thx fr.'a4Y share c2Prt31. Each of Ihe tli￿$ is liable to £oniribule aD amowjt rsot a[¢￿al￿. £1 iowdrds the ¥*f ttle clwiry ift th•p cveni af liquidation. PBxe li

Carrickfergw and larne Cbild CoDtaet Ceutre Ltd Plote5 ti> the Financial Statements for the le8r Eoded 31 Trlay 2024 12 Fwilts BalaDCt gt 3 J Ilaw 1024 at I IDtotripg l(esouT£&S Joot2023 General 64.044 {6).6851 (ifyi?) Reslricted fund5 Buildins Proicct 1,64? (6.8)8) 3.572 768 i.572 CoronatioDEv¢ni ltst•l rtstrirted fund5 8.788

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(6.g58) l.fA2 4J40 { AO.54) j Resour¥Y5 BaLintt Wt 31 expeoded ?6,604 '[0￿1 f¥nds ,3)> 64.812 Ba120te at I Junt2022 Unrestricted Su￿ds Gener31 tund 60345 {64.4?4) 23547 REstri¢ed Syk50r> Proiect Buildin￿ Pro.jtct Util?iie5 fund LCA'S thlk 6.069 8.031 {(>.069) O.)42) {4 ?77) 13587) (34.275) Tot#1 r#tricted fDAd5 18J77 ?4,686 Totsl fynd5 45.50) 'rhe specifi¢ puty￿S flir ALidL tht nuyls tr¢to te appliedwe &$ follo%s: The Sensorv Room Pruj￿1 c¢ivrxcd CCLsts OD specifK Sp￿e. The Buildtng Project COVLYS ￿d buil0iDf& NDTks. The litiliues fun(1 is fur 155isiaiiw i*ith-thGyC l_ef& tslk is a specTfiL pwje￿fimagd by Mencap. The trarJsf¢r froEn the Gen¢¥al fi￿d w the Budding Proje¢i f￿d is ro uwcrthc defKit on this adbvity. Page 16

carr￿ferguS and lArne CoDtx¢t CeBtre Lld otos to the Financi￿ Statements for Ibe Fmaed 31 May 2024 13 AttalvAs of Det 88ets bÉfwea hiu QTt5trictrd 2024 TO1￿ funds Gther41 2.1.597 (2.)J31 4J40 ?8.9j7 curre￿ liabilitie5 22J64 26.604 "ro￿1 net assets 2023 Rtstri¢ted T(rf21 funds enerl 24.979 <1.4 jl) 23.547 1.78 33,767 C.urr¢nt as5¢ts Lu￿￿t liabilTlieg 8.788 'kfflJl net asseis 14 Fees p4yxbte to iodewdeui eianurter Duri￿8 thv pm(xl. thc I￿5 pajable {ex¢luding I'.4T) io tbe clwiiy's irxl¢taent tsarnincr Commufti .4¢counl?n¥ Plus aDaly5ed as follows: 2023 77 TndCp￿aCnl exammation oth¢r financ￿ s¢Tri¢es 775 i.lso 15 TxalloA Thc Gharity 1$ x regi8t2rsl chwitj ar￿ is the￿(INt f(Dm 16 Trnsttts TtmuJerntioA #nd expeDses Ixo ￿￿¥￿t5 have receiv￿1 gn? OT atty otbtr benefits frory the Ijllring tb¢ ycar. 17 Relttd ￿￿1 tralwcii During the )ear ihe .b8rity" the following related twty trdnsathons: TrarcJ¥y Emm3 is related lo Anilwny Barc￿1. ('I'Tu¢e Emmgk rLceived iemunerntion ot L?9:853 sknDg the . Al Ihe 5bet date thc amouxkt duc io{Trom Emm3 B3rclay £Xil j)Q23 - £Nkil}. Page 17