# **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:
- select suitable accounting policies and then apply them consistently;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable UK accounting standards and statements of recommended practice have been followed;
- 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.
4
_**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:
- There is no relevant audit information of which the company’s auditors are unaware; and
- 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**
5
_**ARMAGH CHILD CONTACT CENTRE LTD (Company limited by guarantee)**_
_**REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022**_
6
_**ARMAGH CHILD CONTACT CENTRE LTD (Company limited by guarantee) REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022**_
7
_**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**||
|
**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|||||
|
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).|
|---|---|
|**3.**
||
|**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**|
|---|---|
|**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|
||
**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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