Galliagh Community Development Group Financial Statements 31 December 2017 PATRICK DURKAN & CO Office 8 Springrovth House Balliniska Road Dery BT48 OGG
Gaiiiagn L*Orntnuiiiiy vvvvivyi•.-..- ----. Flnancial Statements Year ended 31 December 2017 Page Trustses, annual report Independent examiner's report to the trustees Statement of financial activities Statement of financial position Notes to the financial statements The following pages do not fomi part of the financial statements Detailed statement of financial activities Notes to the detailed statement of financial actiwties 16 17
JillllayII 14VIIIIIIUIIIIy VFVIIIVVIIIFIIN WIV4•V Trustses, Annual Report Year ended 31 Dec•mber 2017 The tnjstees present their report and the financial ststements of the chanty for the year ended 31 December 2017. Reference and admlnlstrntlve detalls Reglstered ¢hartty name Galliagh Communty Development Group Charlty reglstratlon numbor 102906 Prlnclpal offlce 82A Brookdale Park Derry BT488HQ Th• truste•• Damien McLaughlin (Secretary) Caroline Lynch Ichairpersonl Gerry O'Neill (Vice Chairl Janet McLaughlin {Tres$urer) Jimmy Duddy Pat Brown Marlene O'Kane Jad(ie King Olivef McLaughlin Lisa Clifford Audltor Patrick Durkan & Co Charted Certified accountant & ststutory auditors Office 8 Springrowth House Ballini5ka Road Dery BT48 OGG Stru¢tuve, governance and management Governlng Document Galliagh Communty Development Group is an unincorporated organisation and accepted as eharitsble by HMRC under reference 102906. The charity was established under a constitution vthich sets out the objects and powers. Galliagh Community Development Group Is govemed by the Trustees. The organisalion is managed on a day to day basis by a senior management team as appointed by the Trustees. The Trustees meet regularty and are appointed by the members of the AGM. A senior management team manages the day to day adivities of the organisalion, and portS on organisatsonal perfomiance to all trustee meetings.
. Trustees. Annual Report f¢onllnu•O) Year ended 31 December 2017 Obleetlves and actlvttles The principal •ctNty of the charity is the support and promotson of any charitable purpose for the relief of poverty, advancement of education or any other charitable purpose for the benefit of the community who live or work in the area of benefiL Galliagh Communty Development GroLtp provides a range of 5eNices through four main projects. Good Mornlng North Wo8t IGMNW) GMNW service provides befriending services to 284 older and vulnerable users wth daily telephone Gontact and outreach services such as home visits and referrals. The primary focus is to assist with healthcare needs, address isolation and fear of crime, help reduce povety through tenefit UPl8ke and actively encourage participats'on in projects and prograrnmes within the community. Communlty Malnt•nan¢•lCommunlty S•f•ty ICMICS) CMICS provides free direct services lo users of the Good Moming North Wesl service such as grass cutty"ng. rubbish removal, moving of hjmiture. checking of smoke alams and outside lights etc. This service is also available to others wthin the local community on request. Ma¢mlllan advl8or toam Aftn4gelvln arn• hospll•l Galliagh Communty Development Group provides gener81 and Specialist benefits advice, advocacy and tribunal representstive services wthin the Weslem Health and Swal Care Trust area for oncology patients and their carers in a confidential setting within the hospital.
fiaiiiagh Gommunity Development Group Tru8tees' Annual Report (¢Onllnuo Year ended 31 December 2017 Achl•v•mont8 and rroMI1n A summary of the main achievements is provided below.. 1. Galliagh Communty Development over this last year has maintalned its services through Good Moming Northwest, Macmillan Welfare and Benefits and the Communrty Maintenan¢elSafety Initiative. 2. Galliagh Community Development Group provided advice, information and advocacy to 1005 clients and signposted 121 others through the Macmillan Team in Altnagelvin Hospital, clients who accessed the service have had a totsl gained in benefit income of £3,267,157.36, this figure is cumulative Ihroughoul the year. 3. Good Moming North West made 49,602 calls to seNice users during 2017 and ceiVed just over 6,201 incoming calls from clients on various issues. During 2017 Galliagh Communty Development Group participated in meeb'ngs lo discuss the Linear Park development in Galliagh. We also attended a public conSUation and an open day lo liaise wth people from the community. Good Moming Nothwest in conjundon with GMNI parti¢spaled In a Queens University survey lo assess the impact our services have on clienys lives. We ceiVed an extremety comprehensive report which reflected the positive benefits our service provide5 to clients 8nd their families. Galliagh Community Development has continued to engage with Outer North and a number of other community groups within Ihe Galliagh area on the new build communty centre. The drawings have now been submitted for planning approval and we are currenuy going through an economic appraisal. The new building will give us the opportunrty to add additional elements to the Servi we currently provide such as training courses, coffee mornings for Clients and wll enable us to bring in extra volunteers. The DFC have lunded our project throughout 2017 4. Communty Malntanancelcommunity Safety Services were provided to 287 households throughout the year this equates to a figure of 1148 individual visits. CMICS has also been provided lo people who are not currently on our call list but wanted to avail of the service. Halifax provided the running costs of this programme during 2017 and in previous years this has been invaluable in respect of providing this essentsal programme to our clients. 5. Galliagh Community Development Group kept its current stsffing level an¢J maintained rts currenl volursleer base across all ils Services throu9hout the year. 6. Galliagh Community Oevelopment Group have successfully registered with the Charity Commission for Northern Ireland referefi number NIC 102906 and maintained its mernber5hip of NICVA, Law Centre and Advice Nl. We are also registered wth the Infomiation Commissioners Officer, reference number Z363446X.
aiiiagn 0mMuniTY ueveiopmeni vrvuy Trustees. Annual Report (¢onllnu•d) Year ended 31 December 2017 Finan¢l•l r•vlew Total incoming resources for the year were £106,654 of which 100% was generated from grants and contracts. Totsl resources expended by the chanty were £101,408. Approximately 97.9QA of this was expended on d1ct charitable activities and 2.1 % on govemance costs. The balance on total funds at the year*nd was £16,326. Reser¥es Pollcy The TTUStees consider it prudent to hold monies in reserve in the event that unforeseen cirr#Jm$tsnces should lead to financial difficulties which might put the future of its employment capa¢ity, users, well- being and general charitable Work in jeopardy. The trustees, annual report was approved on 4 May 2018 arsd signed on behall of the board of trustees by.. Caroline Lynch (Chairperson) Trustse 071,./,,
lag Independent Examinerfs Report to the Trustees of Galliagh Communlty Development Group Year ended 31 December 2017 I report on the financial statements for the yearended 31 December 2017, which comprise the statement of financial activitses, statement of financial pos11ion and the related notes. Respectlve re8pon81bll1u of tru8tee8 and examlner As the charity's trustees you are responsible for the preparation of the accounts in accordance wth the Charities Act (Northern Ireland) 2008. It is my responsibility to.. examine the accounts under section 65 of the Chanties Act,. to follow the procedures laid down in the general Directions given by the Charity Commission for Northem Ireland under section 6519)Ib) of the Charibes Act; and to state whether particular matters have come to my attention. Basls of Independent exgmlnefs rnport I have examined your charity accounts 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 Northem Ireland undef section 6519llbl of the Charrties Act. The examination included a review of the accounting records kept by the charity and a comparison of the accounts presented wth those records. It also included consideration of any unusual items or disdosures in the accounts, and seeking explanations from the trustees concerning any such matters. My role is to state whether any material matters have come to my attention giving me ¢au$e to believe.. That accounting records were not kept in a¢o)rdan¢e with section 63 of the Charities Act That the accounts Oo not accord vAth th¢)se accounting records That the accounts do not comply with the accounting requirements of the Charities Act That the is further infomats'on needed for a proper understsnding of the accounts to be ached. Indtpond•nt examlnerfs statement I have completed my exarnination and have no concerns in respect of the matters (11 to {41 listsd ave and. in connection with following the Directions of the Charity Commission for Northem Ireland, I have found no matters that require drawing to your attents'on. ssan Office 8 Springrovrth House Balliniska Road Derry 8T48 OGG rJ
(iaiiiagn (*ommuniry ueveiuyiii¥iii ui vuv Statement of Financlal ActlvSlles 31 December 2017 2017 Restricted fijnds Total funds Totsl funds 2016 Unreslricted nds Income and endowm•nts Donations and legaaes other income 106,654 106,654 119,254 33 Tolal incom• 106,654 106,6fA 119.287 Expendtturo Expenditure on ¢haritable actNittes Totsl expendlture 101,408 101,408 101,408 101,408 110.063 110,063 Net Income and net movement In fvndi 5.246 5.246 9,224 Rèconclllatlon of funds Tot31 funds brought forward Total fund8 carrfed forward 29,294 29.294 118,2141 112,9681 11,080 16.326 1,857 11,080 The statement of finanal activrties includes all gains and losses recognised in the year. All income and expendrture derive from continuing activities.
¢iaiiiagn knUiiiiiiUiiiLy VFTts•VV•..-... ststement of Financlal Position 31 December 2017 2017 2016 FIX assets Tangible fixed assets Currnnt auets Debtors Cash at bank and in hand 12 2,756 3,374 5,423 6,020 13 3,620 12,482 16,102 11.443 Crndltor8: amounts falllng duo wlthlTh one yoar Net currnnt assets Totsl assets 1058 cuffent li4bllitl¢8 Net a8sots 14 2,532 13,570 16,326 16.326 3.736 7.707 11.081 11,081 Fund8 of the ch•rlty Restricted fvnds Unrestricted fvnds Total charlty funds (12,968) 29,294 18,326 118.2141 29,294 11,080 15 These financial ststements were approved by the board of trustees and authorised for issue on 4 May 2018, and are signed on behalf of the board by.. Caroline Lynch (Chairperson) Trustee L)}/orl I iolos Thi nolc% yage.4 11 ¢0 14 forni part Trf ÉhL•se finaniial yt#temL'nls
'Notes to the Flnanclal Statsments Year ended 31 December 2017 Genernl Inforniatlon The chanty is registered charity in Northem Ireland and is unincorporated. The address of the principal office is 82A Brookdale Park, Dery, 8T488HQ. Stat•m6nt of compllanc• These financial statements have been prepared in compliance with FRS 102. 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland.. the Ststement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP IFRS 1021) and the Charities Act (Northern Ireland) 2008. A¢countlng pollcl Ba818 of pr•paratlon The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure. The financial ststements are prepared in sterfing, which is the fvnctional currency of the enlty. Golng ¢oncem There are no materi81 uncertainlies about the charity's abilty to continue. Trnnsltlon to FRS 102 The entity transitioned from previous UK GAAP to FRS 102 as at 1 January 2016. Details of how FRS 102 has affected the reported financial posmon and financial perfomiance is gwen in note. Fund accountlng Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. Designated funds are unrestricted funds eamiarked by the trustees for particular future project or commitment Restricted fvnds a subjected to restrictions on their expendibjre declared by the donor orthrough the temis of an appeal, and fall into one of sub-d8sses'. restricted income funds or endowment funds.
(iaiiiagn (•QiiiiiiUiiiLy Notss to the Financlal Ststements (conthu•d) Year ended 31 Decembor 2017 Ac¢ountlng pollclos (conllnu•dJ Incomlng iasourni$ All incoming soUrceS are Included in the slatement of financial activities when entitlement has passed to the charity., It is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The followng specrfic policies are applied to particular categories of income.. income trom donations or grants is recognised N¥tten there is evidence of entitlement to the grft, receipt is probable and its amount can be measured reliably. legacy income is recognised when receipt is probable and enternent is estsblished. income from donated goods is measured at the fair value of the gocmjs unless this is impractical to Measu reliably, in which case Ihe value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounis when received if the value can be reliably measured. No amounts a induded for the contribution of general volunteers. income from contracts for the supply of services is recognised with the delivery of the Gontra¢tsd seNice. This is classified as unrestTiCted funds unless there is a ¢ontr8¢tual requirement for it to be spent on a particular purpose and retumed rf unspent, in whith case it may be regarded as restricted. Resourc¢8 expond•d Expenditure Is Tecognised on an accruals basis a5 a liability is incurred. Expendlture indudes any VAT which cannot be fully recovered, and is classified Lbnder headings of the ststement of financial actNits"es to vthich it relates.. expenditu on raising funds includes the costs of all fundraising activities, events, non- charitable trading activitses, and the sale of donated goods. expenditure on charitsble activities includes all costs incuffed by a chanty in undertaking activities that fvrther ils charitsble aims for the benefrt of its beneficiaries, including those support COSts and costs relatsng to the govemance of the charity apportioned to char4tsble a¢tivitie$. other expenditure indudes all expendrture that is nether related to raising funds forthe charity nor part of its expenditure on charitsble activitses. All costs are allocated to expenditure categories reflecting the use ot the resource. Direct costs attributable trj a single activity are allocated direcdy to that activity. Shared Costs are apporboned beeen the activities they contribute to on a reasonable, justifiable and consistent basis. Tanglble assets Tangible assets are initially recorded at cost, and subsequently ststed at cost less any accumulated depreciation and impaiment losses. Any tsngible assets carried at revalued amounts a recorded at the fair value at the date of revalLbation less any subsequent accumulated depreciation and subsequent accumulated impaimient losses.
aiiiagn 0MMU111&Y L•¥vFivyiii¥••S W• W- Notes to the Flnancial Statements (coftOnu•d) Year ended 31 December 2017 Ac¢ountlng pollcles (¢onllnu•d) Tanglble a886t• (¢ortllnu•d) An increase in the carying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it VerSe5 a tharge for impaimient that has previously been recognised as expenditure within the statement of financial activitses. A decrease in the carying amount of an asset as a result of Tevaluation. is recognised in other reeognised gains and losses. except to which it offsets any Pfevious revaluation gain. in which case the loss is shown within other recognised gains and losses on the statement of financial activities. 0opr•¢latlon Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the usefvl ewnomiG lrfe of that asset as follows.. 20% straight line Over 5 years Impalment of Ilxed a•$ets A review for indicator5 of irnpainnent is carried out at each pOrting date, with the recoverable amount being estimated where such indicators exist Where the carrying value exceeds the coverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairynent testing. vthen it is not possible to estimate the recoverable amount of an individual asset, an estimate Is made of the reGoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identrfiable group of assets that include5 the asset and generates CAsh inflows that laffJely independent of the cash inflows from other assets or groups of assets. For impaimient testing ol goodwill. the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, iTrespe¢tpie of vthether other assets or liabilities of the charity are assigned to those ursits. Fln•nclal In8trumentg A financial asset or a financial liability is recognised only en the ¢harity becomes a paty to the contra¢tual provisions of the instrument. Basic financial instruments are initially recogrsised at the amount receivable or payable including any related transaction costs. Current assets and current liabilities are subsequently measured at the cash or othèr consideratson expected to be paid or received and not discounted. Debt irsstruments are sUbSequenY measured at amortised cost. Where investments in shares are publicty traded or their fair value can othemse bo measured reliably, the investment is subsequenY measured at fair value wrth changes in fair value recognised in income and expenditure. Al other such investments are subsequenly measured at C05t less impaimient.
aiiiagn K•ViiiiiiUiii&y WT¥•WiWV" -"- Notss to the Flnancl•l Statements (conthpu•dl Year ended 31 December 2017 Accountlng pollclm (¢onllnu•d) Financl•l Instruments (canllnu•d) other flnancial instruments. including derivatives, are initially recognised at fair value, unless payment for an asset Is deferred beyond nomal business terms or financed at a rate of interest that is not a market rate. in ¥thich case the asset is measured at the present value of the ftjture payments discounted at a market rate of interest IOT a similar debt instnjment. other financial instruments are subsequendy measured at fair value, wth any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship. Financial assets that are measuTed at cost or amortised cost are reviewed for objective evidence of impaimient at the end ol each reporting date. If Ihere 15 objective evidence of impaimient, an impairnent loss is recognised under the appropriate heading in the ststèment of financi81 activities in which the initi'al gain was recognised. For all equity instruments r8gardless of $ionifican¢e, and other financial assets that are individually signrficant, these are assessed individually for impaiment. other financial assets are either assessed individually or grouped on the basis of similar credf( risk chara¢tedstKs. Any reversals of impaimient are recognised immediately, to the exient that the reversal doe$ not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impaiment not previously been recognised. Donatlon8 and l•gaclo5 Restricted Total Funds Funds 2017 Restricted Total Funds Funds 2016 Grants WHSCT DSD Dery City Council Halifax NWDO Lloyds DFG Big Lottery Fund Progressive Building Society 68,500 68,600 68,500 3,309 1,883 68,500 3,309 1,883 3,500 3,SOO 11,801 4,004 24.257 5,000 500 11,801 4,004 24,257 s,000 500 34.854 34,654 106,654 106,654 119,254 119,254 Other Incom• Restncted Total Funds Funds 2017 Restricted Total Funds Funds 2016 33 33 Other income
Notes to the Financial Statements l¢onllnu•dJ Year ended 31 December 2017 Expendftur• on charltablo •¢tlvftlM by fund typt Restricted Totsl Funds Funds 2017 Restricted Total Funds Funds 2016 Salaries & volunteer expenses Support costs 85,587 15,821 101,408 85,587 15,821 101,408 92.332 17,731 110,063 92,332 17,731 110,063 Expendlture on charftable actlvltles by actlvlty type Activilies undertaken direcuy Support costs 85,587 13,620 2,201 15,B21 Total funds 2017 Totsl fund 2016 Salaries & volunteer expense$ Govemance costs 99,207 2.201 101,408 107,904 2,159 110,063 85,587 An8lysl8 of support C08ts Analysis of supp)rt costs actNity l Total 2017 Totsl 2018 1,983 1,983 1,578 I,S78 9,761 9,761 13,322 13,322 Premises General office Support costs Net In¢om• Net income is ststed after chargingl Icrediknng)-. 2017 2016 Depreciation of tangible fixed assets 618 485 10. Staff co•ts The total staff costs and employee benefits for Ihe repong peri¢Jd are analysed as follows.. 2017 2016 Wages and salaries The average head count of employees during the year was 612016.. Nill. The average number of fijll-time equivalent employees dunng the year is analysed as follows.. 2017 2016 78,232 85,034 Number of stsff
.Gaiiiagn knomiiiuiiiiy Notes to the Financial Statsments l¢onllnu•dJ Year ended 31 DeGembor 2017 10. Staff costs l¢t)nllnu•d) No employee received employee beneffts ot more than £60,000 during the year (2016.. Nil). 11. Trnstae remunorntlon and •xpon•es No trustees were in receipt of remuneration, salary or expenses. 12. Tanglble I1x a8set8 FixbJr8s and fittsngs Motor vehicles Totsl 12,006 At 1 January 2017 and 31 D•c•mber 2017 Depreclatlon At 1 January 2017 Charge for the year At 31 D•¢•mb•r 2017 Carrylng amount At 31 Decembor 2017 At 31 December 2016 11.186 820 7,812 618 820 8,632 618 8,430 820 9,250 2,756 3,374 2,756 3,374 13. Debtovs 2017 2016 3,620 4.498 925 other debtors Other debtors 3,620 5,423 14. Crndltors: amounts fvlllng du• withln one y•ar 2017 2016 1106) 3.842 3,736 Bank loans and overdrafts other creditors 2,532 2,532
Gaiiiagn E•Ui iiii iUiiI%y Notss to the Financial Statements f¢tsntru•d) Year endod 31 December 2017 15. ADatysl• of charRablo fund8 Unrestrlcted fvndl At 31 Decembèr 2017 At 1 January 2017 29,294 Income Expenditure 29,294 General fvnds R¢strl¢ted fund• At 31 D•c•mber 2017 At 1 January 2017 (18.214) Income Expenditure 106,654 {101,408) 112,9681 Restricted Funds 16. Analy81s of net a•s•ts between funds Unrestricted Funds Restrlcted Total Funds Funds 2017 2.756 115,7241 112,968) 2,756 13.570 16,326 Tangible fixed assets Current assets Net assets 29.294 29,294
Management Infomiation Year ended 31 December 2017 Tho followlng p•g•s do not lomi part of th• financlal statement•.
Dètailed Stst•ment of Flnancial Activitles 31 December 2017 2017 2016 Income and endowments Donatlons and lega¢ie8 WHSCT DSD Denry City Council Halifax NWDO Lloyds DFC Big Lottery Fund Progressive Building Society 68,500 68,5¢)0 3,309 1,883 3,500 11,801 4,004 24,257 5,000 500 34,654 106,654 119,254 33 other Income Other income 106,654 119,287 Totsl Incom• Expondlture Expendlturg on charltsblo •ctlvlties Wages and salaries Rates and water Light and heat Insurance Motor vehicle expenses othef motorltravel costs Legal and professional fees Telephone Other office costs Depreciation SOFA Expenditure On Charitsble Activities 78,232 113 968 902 2,316 1,880 2.201 4,848 1,578 617 7,754 101,408 85,034 111 1.013 1,913 1,829 2,159 4,699 3.876 485 7,600 110,C63 101,408 110,063 Total exp•ndlturo S,246 9,224 N¢t Incom•
Galliagh Community Development Group Notes to the Detslled Ststement of Flnanclal Activities 31 December 2017 2017 2016 Expendlture on charltabl• aclfvrtle• Actlvlty type 1 Actlvltles undertaken dlrecdy Wageslsalaries Volunteer Expense$ 78,232 7,355 85,587 85,034 7,298 92,332 Support costs Rates & water Light & heat Insurance Motor vehide expenses i)ther motorltravel costs Telephone Other office costs Depreciab'on Bank Charges 111 1,013 968 902 2.315 1,880 4,848 1.578 617 399 1,913 1,829 4,699 3,876 485 302 13.620 15,572 Governance costs Govemance $t5 - accountancy fees 2,201 2,159 Expendlturo on charltablo actlvllle8 101,408 110.C63