ARMAGH CHILD CONTACT CENTRE LIMITED
(Company Limited by Guarantee)
REPORT
A N D
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2022
Registered Charity Number – XR82967 Company Registration Number NI 061859
ARMAGH CHILD CONTACT CENTRE LTD (Company limited by guarantee) REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022
| PAGE | |
|---|---|
| Directors and Other Information | 3 |
| Trustees Report | 4 - 5 |
| Auditors Report | 6 - 7 |
| Statement of Financial Activities | 8 |
| Balance Sheet | 9 |
| Notes to the Financial Statements | 10 - 14 |
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ARMAGH CHILD CONTACT CENTRE LTD (Company limited by guarantee)
REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022
DIRECTORS AND OTHER INFORMATION FOR THE YEAR ENDED 31 AUGUST 2022 DIRECTORS AND RESPONSIBILITIES:
Mrs Mary Caldwell – Chair Mrs Mandy McCann
SECRETARY:
Mrs Joyce Kirkland
COMPANY PRINCIPAL PLACE OF BUSINESS AND CONTACT DETAILS:
First Presbyterian Church Armagh College Street Armagh Telephone: 079149 59377 31a Thomas Street Armagh BT61 7PX Email: emma.accc@btconnect.com Telephone: 028 3752 6045 AUDITORS: WHR ACCOUNTANTS LTD Chartered Certified Accountants Statutory Auditors Audit House 56 English Street Armagh BT61 7LG BANKERS: Ulster Bank Limited 7 Upper English Street Armagh BT61 7BL REGISTERED COMPANY NUMBER: NI061859 REGISTERED OFFICE: Armagh Child Contact Centre Limited 75 Annaghreagh Road Richhill Armagh BT61 9JY
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ARMAGH CHILD CONTACT CENTRE LTD (Company limited by guarantee)
REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2022
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, submit their annual report and the audited financial statements for the year ended 31 August 2022. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charities” issued in 2008 in preparing the annual report and financial statements of the charity.
Reference and administrative details of the charity, its trustees and advisers
Details contained in Page 3.
Structure, governance and management
The charity is a charitable company limited by guarantee and was set up 21 December 2006. It is governed by a memorandum and articles of association. Its objects are to provide supported contact in a neutral community venue to enable children to develop and maintain positive relationships with nonresident parents and other family members.
Statement of trustees’ responsibilities
The trustees are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and regulations.
Law applicable to charities in Northern Ireland require the trustees to prepare financial statements for each financial year which give a true and fair view of the charity’s financial activities during the year and of its financial position at the end of the year. In preparing these financial statements, the trustees are required to:
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select suitable accounting policies and then apply them consistently;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable UK accounting standards and statements of recommended practice have been followed;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping accounting records that disclose with reasonable accuracy the financial position of the charity and which enable them to ascertain the financial position of the charity and which enable them to ensure that the financial statements comply with (applicable law, regulations and trust deed). They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Risk assessment
The trustees do not believe the company is subject to any substantial risks beyond the liabilities disclosed in the financial accounts. The company has three employees and rent office premises. It holds public liability insurance.
The company has a formal risk assessment register, which is reviewed on a regular basis.
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ARMAGH CHILD CONTACT CENTRE LTD (Company limited by guarantee)
REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022
continued … REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2022
State of disclosure of information to auditors
We, the directors of the company who held office at the date of approval of these financial statements, as set out above, each confirm so far as we are aware that:
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There is no relevant audit information of which the company’s auditors are unaware; and
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We have taken all the steps that we ought to have taken as directors in order to make ourselves aware of any relevant audit information and to establish that the company’s auditors are aware of that information.
Objectives and activities
The centre is staffed by one Co-ordinator, Administrative Assistant and Volunteers from a group of over twenty, who attend on a rota basis. The centre is part of a national framework of similar centres and operate under guidance from the NACCC - National Association of Child Contact Centres.
Achievements and performance
Details contained in Co-ordinators Report.
Financial review
The directors believe the period end financial position was satisfactory. £ 36,613 of grants were received during the year.
Southern Health & Social Care Trust are the Armagh Child Contact Centre Ltd core funders.
Auditors
A resolution proposing that WHR ACCOUNTANTS LTD be re-appointed as auditors of the charity will be put to the Annual General Meeting.
This Report was approved by the Board on 24 October 2022.
_________ MRS MARY CALDWELL CHAIR
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ARMAGH CHILD CONTACT CENTRE LTD (Company limited by guarantee)
REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022
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ARMAGH CHILD CONTACT CENTRE LTD (Company limited by guarantee) REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022
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ARMAGH CHILD CONTACT CENTRE LTD (Company limited by guarantee)
REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022
| STATEMENT OF FINANCIAL | ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2022 | ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2022 | ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2022 | ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2022 | ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2022 |
|---|---|---|---|---|---|
| (Incorporating | the Income and Expenditure Account) | ||||
| Notes INCOMING RESOURCES: Donations, gifts and fundraising 2. Activities in furtherance of the charity’s objectives: Grants receivable 3. Activities for generating funds: Other incoming resources: Interest receivable 4. |
Unrestricted Funds £ 260 34,613 - |
Restricted Funds £ 400 2,000 - |
Total 2 0 2 2 660 36,613 - |
Total 2 0 2 1 785 33,714 - 34,499 149 34,350 - 11,913 21,601 33,514 33,663 836 4,151 - 4,987 |
|
| TOTAL INCOMING RESOURCES RESOURCES EXPENDED: Costs of generating funds: Fundraising and publicity 7. |
34,873 33 |
2,400 - |
37,273 33 |
||
NET INCOMING RESOURCES AVAILABLE 34,840 FOR CHARITABLE APPLICATIONS Charitable expenditure: Grants payable in furtherance of the charity’s objectives - Cost of activities in furtherance of charitable objectives 8. 12,112 Management and administration 9. 21,594 |
2,400 - 2,400 - |
37,240 - 14,512 21,594 |
|||
TOTAL CHARITABLE EXPENDITURE 33,706 TOTAL RESOURCES EXPENDED 33,739 |
2,400 2,400 |
36,106 36,139 |
|||
NET OUTGOING / (INCOMING) RESOURCES FOR THE PERIOD 1,134 |
- |
1,134 |
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Total funds at 1 September 2021 4,487 Transfers between funds - Total funds at 31 August 2022 5,621 |
500 - 500 |
4,987 - 6,121 |
The charity has no recognised gains or losses other than the results for the year as set out above. All the activities of the charity are classed as continuing. The notes on pages 10 to 14 form an integral part of the financial statements.
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ARMAGH CHILD CONTACT CENTRE LTD (Company limited by guarantee)
REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022
| BALANCE SHEET AS AT 31 AUGUST 2022 | BALANCE SHEET AS AT 31 AUGUST 2022 | BALANCE SHEET AS AT 31 AUGUST 2022 | BALANCE SHEET AS AT 31 AUGUST 2022 | |
|---|---|---|---|---|
| NOTE 2 0 2 2 FIXED ASSETS: Tangible Assets 10. 1,915 Investments - 1,915 CURRENT ASSETS: Debtors 11. 389 Cash at Bank and in Hand 12. 5,427 5,816 CREDITORS: Amountsfalling due within one year 13. 1,610 NET CURRENT ASSETS 4,206 |
2 0 2 2 1,915 - |
|||
TOTAL ASSETS LESS CURRENT LIABILITIES 6,121 CREDITORS: Amounts falling due after more than one year - NET ASSETS 6,121 |
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FUNDS: Unrestricted 16. 5,621 Designated - Restricted 500 TOTAL FUNDS 6,121 |
Unrestricted 16. 5,621 Designated - Restricted 500 |
The financial statements have been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.
These financial statements were approved by the trustees on 24 October 2022, and are signed on their behalf by:
______ ______ MRS MARY CALDWELL MRS MANDY MCCANN
DIRECTOR DIRECTOR
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ARMAGH CHILD CONTACT CENTRE LTD (Company limited by guarantee)
REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022
1. ACCOUNTING POLICIES
- (a) Basis of preparing the Financial Statements
These financial statements have been prepared in accordance with the provisions of Section 1A “Small Entities” of Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” and the Companies Act 2006. The financial statements have been prepared under the historical cost convention and in accordance with the Statement of Recommended Practice (SORP), “Accounting and Reporting by Charities” published in 2008.
(b) Company Status
The charity is a company limited by guarantee. The members of the company are the trustees named on Page 3. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity.
(c) Fund Accounting
General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.
Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements. Investment income and gains are allocated to the appropriate fund.
(d) Incoming Resources
All incoming resources are included in the SOFA when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
Gifts in kind donated for distribution are included at valuation and recognised as income when they are distributed to the projects.
No amounts are included in the financial statements for services donated by volunteers.
(e) Resources Expended
All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with use of the resources.
(f) Tangible Fixed Assets and Depreciation
Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows:
Fixtures, Fittings and Equipment – 25 % reducing balance. Computer Equipment – 25 % reducing balance.
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ARMAGH CHILD CONTACT CENTRE LTD (Company limited by guarantee)
REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022
Continued … FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022
| 2. | Restricted Unrestricted DONATIONS, GIFTS & FUNDRAISING 2022 2021 Funds £ Funds £ Parents, Others & Volunteers - Donations 410 135 400 10 Unison Orchard H & SC Branch – Donation 100 100 - 100 Rotary Club Armagh – Donation 150 150 - 150 A Greenaway - Donations - 400 - - Table Quizzes, Raffles & Fundraising - - - - 660 785 400 260 Total Total Restricted Unrestricted GRANTS RECEIVABLE: 2022 2021 Funds £ Funds £ South. Healthand Social Care Trust - Running Costs27,714 27,714 - 27,714 Albert Hunt SP – Grant- Running Costs 2,000 - - 2,000 Screwfix Foundation – Grant -Repairs 2,000 - 2,000 - National Lottery – Grant- Running Costs 4,299 - - 4,299 Arnold Clark – Grant- Running Costs- 1,000 - - Cathedral / Black Santa - Grant- Running Costs 600 - - 600 John Moore’s Foundation-Grant-Running Costs - 5,000 - - 36,613 33,714 2,000 34,613 INTEREST RECEIVABLE 2022 2021 Ulster Bank Limited-Savings Account - - TRUSTEES’ REMUNERATION AND BENEFITS The Trustees neither received nor waived any emolument during the year (2021 £ Nil). |
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| 3. |
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| 4. | |
| 5. |
TRUSTEES’ EXPENSES
Trustees have been reimbursed for any expenses they incurred in connection with the charity.
| 6. | STAFF COSTS 2022 2021 |
|---|---|
| Wages and salaries 20,956 20,956 Social Security costs - - Pension cost - - |
|
| 20,956 20,956 |
The average number of employees during the year was 2 [2021 2].
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ARMAGH CHILD CONTACT CENTRE LTD (Company limited by guarantee)
REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022
Continued … FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022
| 7. | Total Total Restricted Unrestricted FUNDRAISING AND PUBLICITY 2022 2021 Expend. Expenditure Advertising 33 149 - 33 COSTS OF ACTIVITIES IN FURTHERANCE Total Total Restricted Unrestricted OF CHARITABLE ACTIVITIES: 2022 2021 Expend. £ Expend. £ Rent 5,955 6,053 - 5,955 Insurance 1,242 1,046 - 1,242 Membership fees of NIACCC/NI Network of CCC 301 471 - 301 Printing, Postage and Stationery 557 597 - 557 Staff / Volunteers’ mileage/Protective clothing 541 542 - 541 Accountancy 924 840 - 924 Bank charges 122 83 - 122 Sundry expenses 1,006 862 - 1,006 Light & Heat 321 236 - 321 Telephone & Internet 929 816 - 929 Water Rates 167 158 - 167 Discount received (84) (40) - (84) Training 100 - - 100 Repairs to Property 2,431 249 2,400 31 14,512 11,913 2,400 12,112 |
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| 8. |
| 9. | Total Total Restricted Unrestricted MANAGEMENT AND ADMINISTRATION 2022 2021 Expend. Expenditure Wages and Salaries 20,956 20,956 - 20,956 Depreciation – Fixtures, Fittings and Equipment 252 131 - 252 – Computer Equipment 386 514 - 386 21,594 21,601 - 21,594 |
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ARMAGH CHILD CONTACT CENTRE LTD (Company limited by guarantee)
REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022
Continued … FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022
| 10. 11. 12. |
Office Equipment Computer TANGIBLE ASSETS + Toys Equipment Total Cost At 1 September 2021 4,951 2,274 7,225 Additions 615 - 615 Grants received - - - At 31 August 2022 5,566 2,274 7,840 Depreciation At 1 September 2021 4,557 730 5,287 Charge for the year 252 386 638 At 31 August 2022 4,809 1,116 5,925 Net Book Values At 31 August 2022 757 1,158 1,915 At 31 August 2021 394 1,544 1,938 DEBTORS 2 0 2 2 2 0 2 1 Grants due - 1,000 Membership fees prepaid 154 190 Insurance prepaid 135 113 Internet prepaid - - Water Rates prepaid 100 94 389 1,397 CASH AT BANK AND IN HAND 2 0 2 2 2 0 2 1 Petty Cash Account 153 24 Ulster Bank Limited – Current Account 4,239 2,267 Ulster Bank Limited – 30 Day Business Reserve Account 1,035 1,035 5,427 3,326 |
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ARMAGH CHILD CONTACT CENTRE LTD (Company limited by guarantee)
REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022
Continued … FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022
| 13. | CREDITORS DUE WITHIN ONE YEAR 2022 2021 |
|---|---|
| Accountancy 840 840 Staff / Volunteers’ Mileage 213 281 HM Revenue & Customs – PAYE 314 331 Telephone 243 222 |
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1,610 1,674 |
14. DIRECTORS REMUNERATION
There is no Directors’ remuneration.
15. COMPANY LIMITED BY GUARANTEE
The company is limited by guarantee and does not have a share capital.
| 16. | Restricted Unrestricted ANALYSIS OF NET ASSETS BETWEEN FUNDS Funds Funds TOTAL Fund balance at 31 August 2022 restricted by: Tangible Fixed Assets - 1,915 1,915 Current Assets 500 5,316 5,816 Current Liabilities - (1,610) (1,610) TOTAL NET ASSETS 500 5,621 6,121 |
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