ARMAGH CHILD CONTACT CENTRE LIMITED
(Company Limited by Guarantee)
REPORT
A N D
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023
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 2023
| 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 2023
DIRECTORS AND OTHER INFORMATION FOR THE YEAR ENDED 31 AUGUST 2023 Mrs Mary Caldwell – Chair Mrs Mandy McCann
DIRECTORS AND RESPONSIBILITIES:
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 2023
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2023
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 2023.
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;
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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 2023
continued … REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2023
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
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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. £ 34,856 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 23 October 2023.
_________ 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 2023
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ARMAGH CHILD CONTACT CENTRE LTD (Company limited by guarantee) REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023
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ARMAGH CHILD CONTACT CENTRE LTD (Company limited by guarantee)
REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023
| STATEMENT OF FINANCIAL | ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2023 | ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2023 | ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2023 | ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2023 | ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2023 |
|---|---|---|---|---|---|
| (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 £ 1,141 32,541 9 |
Restricted Funds £ 2,315 - |
Total 2 0 2 3 1,141 34,856 9 |
Total 2 0 2 2 660 36,613 - 37,273 33 37,240 - 14,512 21,594 36,106 36,139 1,134 4,987 - 6,121 |
|
| TOTAL INCOMING RESOURCES RESOURCES EXPENDED: Costs of generating funds: Fundraising and publicity 7. |
33,691 - |
2,315 - |
36,006 - |
||
NET INCOMING RESOURCES AVAILABLE 33,691 FOR CHARITABLE APPLICATIONS Charitable expenditure: Grants payable in furtherance of the charity’s objectives - Cost of activities in furtherance of charitable objectives 8. 11,481 Management and administration 9. 22,306 |
2,315 - 2,315 - |
36,006 - 13,796 22,306 |
|||
TOTAL CHARITABLE EXPENDITURE 33,787 TOTAL RESOURCES EXPENDED 33,787 |
2,315 2,315 |
36,102 36,102 |
|||
NET OUTGOING / (INCOMING) RESOURCES FOR THE PERIOD (96) |
- |
(96) |
|||
Total funds at 1 September 2022 5,621 Transfers between funds - Total funds at 31 August 2023 5,525 |
500 - 500 |
6,121 - 6,025 |
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 2023
| BALANCE SHEET AS AT 31 AUGUST 2023 | BALANCE SHEET AS AT 31 AUGUST 2023 | BALANCE SHEET AS AT 31 AUGUST 2023 | BALANCE SHEET AS AT 31 AUGUST 2023 | |
|---|---|---|---|---|
| NOTE 2 0 2 3 FIXED ASSETS: Tangible Assets 10. 1,900 Investments - 1,900 CURRENT ASSETS: Debtors 11. 385 Cash at Bank and in Hand 12. 5,143 5,528 CREDITORS: Amountsfalling due within one year 13. 1,403 NET CURRENT ASSETS 4,125 |
2 0 2 3 1,900 - |
|||
TOTAL ASSETS LESS CURRENT LIABILITIES 6,025 CREDITORS: Amounts falling due after more than one year - NET ASSETS 6,025 |
||||
FUNDS: Unrestricted 16. 5,525 Designated - Restricted 500 TOTAL FUNDS 6,025 |
Unrestricted 16. 5,525 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 23 October 2023, 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 2023
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023
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 2023
Continued … FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023
| 2. | Restricted Unrestricted DONATIONS, GIFTS & FUNDRAISING 2023 2022 Funds £ Funds £ |
|---|---|
Parents, Others & Volunteers - Donations - 410 - - Unison Orchard H & SC Branch – Donation - 100 - - Rotary Club Armagh – Donation - 150 - - A Greenaway - Donations - - - - Table Quizzes, Raffles & Fundraising 1,141 - - 1,141 |
|
1,141 660 - 1,141 |
| 3. |
Total Total Restricted Unrestricted GRANTS RECEIVABLE: 2023 2022 Funds £ Funds £ |
|---|---|
| South. Healthand Social Care Trust - Running Costs29,261 27,714 - 29,261 Albert Hunt SP – Grant- Running Costs - 2,000 - - Screwfix Foundation – Grant -Repairs - 2,000 - - National Lottery – Grant- Running Costs - 4,299 - - UNISON Orchard – Grant –Running Costs 300 - 300 - REGEN – Grant- Running Costs2,280 - - 2,280 Cathedral / Black Santa - Grant- Running Costs 1,000 600 - 1,000 MAIN-Grant-Running Costs 2,015 - 2,015 - 34,856 36,613 2,315 32,541 |
| 4. | INTEREST RECEIVABLE 2023 2022 |
|---|---|
| Ulster Bank Limited-Savings Account 9 - |
5. TRUSTEES’ REMUNERATION AND BENEFITS
- The Trustees neither received nor waived any emolument during the year (2022 £ Nil).
TRUSTEES’ EXPENSES
Trustees have been reimbursed for any expenses they incurred in connection with the charity.
| 6. | STAFF COSTS 2023 2022 |
|---|---|
| Wages and salaries 21,673 20,956 Social Security costs - - Pension cost - - |
|
| 21,673 20,956 |
The average number of employees during the year was 2[2022 2].
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ARMAGH CHILD CONTACT CENTRE LTD (Company limited by guarantee)
REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023
Continued … FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023
| 7. | Total Total Restricted Unrestricted FUNDRAISING AND PUBLICITY 2023 2022 Expend. Expenditure Advertising - 33 - - COSTS OF ACTIVITIES IN FURTHERANCE Total Total Restricted Unrestricted OF CHARITABLE ACTIVITIES: 2023 2022 Expend. £ Expend. £ Rent 6,245 5,955 - 6,245 Insurance 1,118 1,242 - 1,118 Membership fees of NIACCC/NI Network of CCC 331 301 - 331 Printing, Postage and Stationery 477 557 - 477 Staff / Volunteers’ mileage/Protective clothing 479 541 - 479 Accountancy 924 924 - 924 Bank charges 119 122 - 119 Sundry expenses 2,535 1,006 2,315 220 Light & Heat 203 321 - 203 Telephone & Internet 1,231 929 - 1,231 Water Rates 182 167 - 182 Discount received (84) (84) - (84) Training - 100 - - Repairs to Property 36 2,431 - 36 13,796 14,512 2.315 11,481 |
|---|---|
| 8. |
| 9. | Total Total Restricted Unrestricted MANAGEMENT AND ADMINISTRATION 2023 2022 Expend. Expenditure Wages and Salaries 21,673 20,956 - 21,673 Depreciation – Fixtures, Fittings and Equipment 344 252 - 344 – Computer Equipment 289 386 - 289 22,306 21,594 - 22,306 |
|---|---|
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ARMAGH CHILD CONTACT CENTRE LTD (Company limited by guarantee)
REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023
Continued … FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023
| 10. 11. 12. |
Office Equipment Computer TANGIBLE ASSETS + Toys Equipment Total Cost At 1 September 2022 5,566 2,274 7,840 Additions 620 - 620 Grants received - - - At 31 August 2023 6,186 2,274 8,460 Depreciation At 1 September 2022 4,809 1,116 5,925 Charge for the year 345 290 635 At 31 August 2023 5,154 1,406 6,560 Net Book Values At 31 August 2023 1,032 868 1,900 At 31 August 2022 757 1,158 1,915 DEBTORS 2 0 2 3 2 0 2 2 Grants due - - Membership fees prepaid 154 154 Insurance prepaid 117 135 Internet prepaid - - Water Rates prepaid 114 100 385 389 CASH AT BANK AND IN HAND 2 0 2 3 2 0 2 2 Petty Cash Account 186 153 Ulster Bank Limited – Current Account 3,912 4,239 Ulster Bank Limited – 30 Day Business Reserve Account 1,045 1,035 5,143 5,429 |
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ARMAGH CHILD CONTACT CENTRE LTD (Company limited by guarantee)
REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023
Continued … FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023
| 13. | CREDITORS DUE WITHIN ONE YEAR 2023 2022 Accountancy 840 840 Staff / Volunteers’ Mileage - 213 HM Revenue & Customs – PAYE 363 314 Telephone 200 243 1,403 1,610 DIRECTORS REMUNERATION There is no Directors’ remuneration. COMPANY LIMITED BY GUARANTEE The company is limited by guarantee and does not have a share capital. Restricted Unrestricted ANALYSIS OF NET ASSETS BETWEEN FUNDS Funds Funds TOTAL Fund balance at 31 August 2023 restricted by: Tangible Fixed Assets - 1,900 1,900 Current Assets 500 5,028 5,528 Current Liabilities - (1,403) (1,403) TOTAL NET ASSETS 500 5,525 6,025 |
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| 14. 15. 16. |
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