Conipani. reLViStrdlion iiumber.. N1036838 Ch4irilJ rcgisirdiion i?Iiinber'. 10?921 Community Dialogue (A con)pan!' liniiled by ¥uaranttt) Ai?Iiiial Report 41n(I l- iiiancial Staienients
Communitv Dialogue C"i)ntentS -l-riis1i'LS' Report loi IndepLiILIL'I)I l-:Xdmin¥r'% Rii)oit N.ulL's iu tli£ F'in&1llciii l %ILlt¢iiii'iils 710 13
Communitv DiaEugue Reference ancl AdministratiTre Details riisleos RevLfLI)d W illiain .%l)ill¥ Mdf¥dl'¥l Li'aii) lillll'Leii Heiheringiion N¥ il .I1LL'Illlll L'L retary Rei'LI iiid Llii'is11>1)liii' l-ludsoii (-li>i rili Re%isli-ation N uin l)I'i' 102921 Cvmpiiiii. RLkl15tl'8tioii P* uin bei. -l-he il)cll'lll is IiIL(11-pi)fdiid iii N'urtlierii Ireland. L)111)L<1illl L'L'nii'L loi. Culiuri liiid Arts R¢%ister¢il ()rrice Priiicipal orrice t)(IllC&lll'll L Lnlrv li)r C'uliiii'e (11111 .411$ Duni(iiim C"Iiiiii)lL' Bcllasi .4ccountanis BMG Accouiliants & Tax Advisors -rhe Hub 14 Alanbrooke Cresceni NEWTOWNARDS BVJ 8FE Bankers
I'i"u.%tc'c%' Ilt'i)oi-t OlJjei'l.i iiii(l iiiii PnliLi nii fi%L'r% i thi
'I"rii%lL'L'%' IIL'I)itrrt Priucipfil Ifuii(liIig %ourci'
Community Dialogue Independent examiner's report to the ch8rity trustees of Com m unity Dialogue, Charitv Number 102921 We report on the &ccounts of the Chariry for Ihe year ended 31. March ?024. Respeeti*e responsibilities of eharit). trustees and examiner As the chariry's trust¢es oU are responsible for ihc preparation of the a¢¢ounrs in accordan¢e with the Charities Acl (Northern Ireland) ?008. li is our responsibilits, 10-. Exftmine the accounts under Section 65 of (he Charities .4ct Follo the procedures laid down in ihe general Direeiions given b! ihe Commission under section 65191 Ib) of the Charities Aci State wheilier particular Inatters have come to Iny atteniion Basis of independent exam iner's report 'L have examined vuur charity accounts as required under section 65 of the Chariiies Act and our examination was carried out in accordance ll'irh the general Direciions giwen bj ihe Chariii. Commission lor N'orthern Ireland linder section 6519iibl of the Charities .4et. Otir e¥amiiiatiun included a revieiv of the Iiccouniing records kepi by th¢ ¢hariry and a comparison of the Ac¢ounts presented with those records. It also in¢luded Consideration of any unusual iiems or disclosures in the dccounis, and seeking explanations form you as chariiy trustees concerning any such matters. Our role is lo siare ivheiher any maierial mart¢rs have come to m). <ittention giving Ine cause lo believe.. l. Thai accountin¥ records were not kepi in accordance H'ith 5¢ciion 62 of the Charities Act. Thai rl)e acci)unts do nol aLcord lIh ihose aLLuuntino records. 3. That the accounts do not ¢ompl!' i¥iih the acLounting requiremenis of the C"l)ariiies Aci. 4. Thal there is further inforniation needed for a proper understanding of tl)e a¢eounts lo be reached. Independent exaTniner's stalement li'e have completed our exaniinaiion ai)d have no concerns in respect of ihe mailers I I I to (41 li51¢d above and, in connection with following the Directioiis of Ihe Charit). Commission for Nonherii Irelaild. hiive found no mailers Ihat reqliire drawing io your attention. BMG Accountants The Hub 14 .41anbrooke Crcscent eivloi¥iiards l 7.3 81.-
C'ommunill" Dtalo%ut t#i¢nitnt uf Finanii#l .-Iclii ilie¥ fur the l-ear End¢d J I Il¥r¢h 2024 Ilniludin¥ Incume Expendiiure Aecouni and 5iatenient of Total Ile¢ugnise G#ins L055es1 I nreslri¢i¢d fun¢t5 Re51rirted Fund5 2024 In¢omL iiiiil LTrd(b ininf% fron? 558<9 (>7057 Lipcnililiirt 7?6 7?6 94837 1047? -3895) -?77811 1047? -.18252 -?77XO 40008 64129 50480 I'nre3tri¢led funds Restricted Funds 202J Iniomi l.-iiiluv men1% from 106$0 93891 10650 83?41 -xpcndilure u )?4$ ??4) 108895 111889$ 84US -?$644 -17?49 8405 -?$654 -17?49 Toial luiid4 hr(iil&Tli loriiarJ i160) 49775 ¥137¥ 4000 ?4121 641?9
Community Dialogue {Registr*tion nutllber . iY1036838) BAIAnce sheet AS llt 31 MArch 2024 2024 2023 Note Fixed .4s5ets Tan£ible asseis 1403 1650 Current Ms$etS Debiors Cash ai bank and in hand 12 13 109?9 53856 64785 36146 36146 Creditors:Amounts fiilling due within one ve#r -1200 .2306 6?479 ei assels 36349 64129 Funds of the charity Restricted funds -4831 24121 Lnre5tricl¢d income fund5 41180 36349 40008 641?9 15 The financial sia(ements on pages 8 to 16 iyere approved by ihe trustees and auihorised for issues on I l De¢ember 2024 and signed on their behalf by.. Reverend Christopher Hiidson Trusiee C¢irol)'ii Iluftitt Trustee The notes on pages 7 to 13 fomi an integral part of ihese financial Statements Page 6
Community Dialogue
'otes to the Financi81 Statements for the I'tar Ended 31118rLh 2024
TIIL. ihdrili is liniitLd bi iillcif'iiiiLe . ini'C)rpori11ed In Nonhern Ireland and ¥onsequentl!. does not hai'e shic re
Ciipiial Eacli of the Iru5tees is liable 10 iolliribiii¢ ai) amouni iioi e.Nceeding £ I roii.ards the assets ol. Ehe cliaritN'
in ihe el.eiit of Il?e liquidulioi).
The iiddress of lis reL)iSlered otTice is
44 Liiiiill Éidi Ro<1d
dTersidL
Derri
BT47 6J)'
Tliese financial slatLnieiils i¥'ere a(Iihorised for issue by the trusiees on 23 December 20?4.
..Iciuuiiliiig i)oliciiis
SuiiiIii:Iri' of sixnifiiillll Iiicviiiiliiig i)olici¢5 #1311 ke), ii¢ivunting estimkie5
'I'lie i)riiicip411 clCLOUlltinb polilies iii ilii. prLpar?c tion of Il)ese financial staienients are set out beloiv.
These poliLiCS hav¥ bL¢i) 101)sisleiiily 16 ppIiLd lo all the years presented , unless oihernvise slaicd.
Statement of con)i)lixnce
l-l)e Iii)clllLl%il sl<llC'IIILIIIN Ii'ii'i bLili prepiifl'd in clLLordaiice ii'iih .4ccouniino and Reportino bN'
iiicurdclllie i%'iili ili¢ [-. ii)-InLidl KLP()niii41 %iaiid,Ird applicable in ihe L':K and Republic of Ireland
I FRS I UI I (Lftiilil'e l Jillllllirn. )0151- ICli¢iriiies SORP IFRS I O? I I the Financial Reponin¥ Siandard
applic<ible ii) Ihe UK nd R¢piiblic ol- Ire1421)d l FRS I O?) . The!. a150 compl! ikiih Ihe Conipanie5 .4ci
?006 iiiid Cliarities Aci {N'onl)em Ireland) ?008.
Bi* 515 of prei):Iriitioll
are iiiiialli r¢iuL?iiisLd di hisiori¥al ¥051 or iraiisailiun i alue unless oih¢ni'is¢ 51aied in Ihe relei'ant
accouiiiii)L puliL)' iiotes.
Going c(bncern
TIIL Ili)c111L i.I15f411eiiiLI)Is l)dl'L' bLLli prep21 fLd on 1¢ Lioing concern basis as ihe irustees considLr thal
there :IrL' 110 Ill<Lri:Il illliert:Illlli¢s %1b()Iii ilie ili'iriii s abilii) 10 ¢oniinue as a goino COli¥em nor %ini'
51111)iIiLillll LifLilS L)I' Illl¥Lrt:iiriii ili
cun11711111iti Dialogue .Notes to the Financiiil 5liiiL'ment5 for ihe Year Ended 31 Mi arch 20?4 IIiLoiiiL Ii'oni ¢hariiable activities includes iiicoiiie rccogyi)1sed ¢2S earned (as ihe relaied Ll(l(i(Is or SL'f%'icLS are proi'ided) linder coniraci or iirliLfL Lllliil¢iiiLiil lo gr1¢ ni fundino is siibjL'ci Io SPL'cific PLrfonnance conditions .Graiil incoiiiL' iiicludld in Iliis category proi'ides fiindinb lo support programiiic aciiviliLS 11 lid is r¢'cogi)i.sed where Iliere is cnliilen)Lni . certiliniy of receipt and Ihe aimoiiiil Cdli bL IIILilSLifLcI iith sufticient reliability E¥peiiditure All LNPLndilurL is reco¥nised on¢¢ Ihere is a IiLal or LonslrLiclivL oblj7aiion lo Ihat L'IPLiiclilLlI'¢ . i( is probable serrlemcnt Is reqLiifLd aiid Il)L ¢inioiJiii C<in be measured reliabl),. All L0515 11 re alloL&llLd to The applicable expEI)diliii'i hLiidiiii? Ihai aiFnreoaie siniilar cosis 10 Ilii?I raiL"oTh. 11.'hLre cosis cannot b¢ direcili kiiiribiiiLd 10 Pclrticul<ir hL'q1dinus thei. hai'e been LIILd ()1i 2 bc?sis LonsislLlli 1% iih Ilie LISL ol- r¢%(iiirLLs . li ill) Liniral siail- cosis allocated 011 LhL basis uf iiiiie SP¥lil . and deprei iaiiiii) cliJrLJL% Jlloiaied on Ili¥ portion of Ihe asset's use. Oililr siippon cosis are allo¢ated basid on Ilie sprLad ol- siafi'cosis. Ch<iritÉ2ble llctii'itie5 Q'l)¢iril£2blL LXPL'ndiTure compriese those cosis in¢iirrLd b) Ilic ch¢1rilN in the deliwerv of its LIII, IIILS aiid serviccs for ils beneficiaries. li ii)cliide5 boili costs Ilial can be allocated dirLLIl! io sucli aclii iiies and Ih05e cosls ol. <lli iiidirLLI iidliii'L ii¢c¢s%Jry to support them. Governance costs Tliese include Tlie costs attribuiable 10 Il)¢ charity's coii)pl iaiice iyirh consiiiu(ional and 8ILlliilorn' r¢qiiir¥nienrs. including accoun(ing . slralebjic niaiiaciemenl and trL151ees meetings nd rL'ii)Ibiis¢d ¥Npenses. Tl)L' Ll)iifiii is Loiisidered io pai) Ihe IkSE5 5110111 Iii Pill'illTfiiph l %il)LdLil¢ 6 of ihL Finaiiee .4LI :U l O and iherel-ore IT iiie¥lS ilie detiiiiiion (Il- Ll Lli&irilcilil¢ Lompan! l-or L K corporaiion la piirposis. Accordin211' Ihe chariti. is POtcnli<1115" eNLnipi froni ra.Kaiion in respeci of income or CKlpiial ?ains receii'ed ii'iihing caleoories coNierLd b! Chapier i Part I l of the Corporation Tax Acl ?U l O or Section ?)6 of rhe Taxaiion of ChargFeilble Gains Act 199? lo ihe exlenl that siicli illLoiiie or £aiiis are applied exclusi¢[1. lo ch¢2rilable purposes. TAiikJjl)IL' filed assets Iiidi¥ idiiiil Iixed ¢issefs are inifially- recorded ¢11 (051 . IL%S dll) subsLLiiieni accumulaied dLPI'LCllc lion and subsequent accumulated iii)pairiiieiil IOSSLS. Deprecimtion amortisation DLpfLLlI11ioi) Is proi'ided on ianoible filed assLI% 50 Ils li) 1% riiL otf rhe c051 or ¥'aluaiion ILN% Ill)1 1'S1iiii%iied ri%idu¢il i alLie . oi'er Ilieii. ¢NPLIIL'II Llsi lill Lii)iiomic life as follo1¥ s.. fi.xiiirLS . 1 Iiiintts aiid eqiiipmeni DeprcLi<i1ion method and rate l j°/0 rLduLin4 balance Page 8
C'ommunii! l)i41D8c oioi to the Finntil sritemeni> for rhe ) car Tr.'nded JI Ilr¢h 2024 artiuunt% thLLilfdin 10 ihL vriginal terms ofihL f¥¢Liiable5 ( •%h Mnd L¥sh equivwlenl RLsiri¢i¢d InLiim¢ I'unds &r¢ thos¢ donaied for use in & panicvlar arca ur Ivr srAiifi piirmiSL&. us¢ Dl'¥¥hich i< reairiried to that arLa or pUrSe I ThrltrIctd R¢siri¢ied fund ZO?4 CDenerl 34134 J4134 149 10¥*4 lo0 31UO ATlillI &. Nil%ll)i%nabbek Council 3800 i8(M) 17)5 5500 06$ !41¥ 11)65U 1898 1¥98 670$7
2014 202) Dialo¥uL programmL 'a¥¢i JnJ ulariLS ?673 74378 l J33) 1%4¥ 199?0 78535 6740 464 T¢l¢phon¢ aiid fu 845 979 960 168 SuDdr¥ LxrLn5kS 83 !L177 i89 Bank ihaTgr¢S 479 Tr47 77h hl:U: .4nali-sii oIRO%'ertt*nte Ind SUPEMTrn COSI 2U24 ?0?3 GLlrter#l Pa8e 10
( umniuniii. Di¥lvguf oies to Ihe Fin2n¢i41 Staltmenis for iht l-tir Ended 31 IIAr¢h ?0?4 ti iii&'tsminglouigoin¥ re$our¢f5 2024 2023 1?36 247 ruslirl r¢iniiiitrxrioll nd Lip¢nse5 lo IruJl<¥i h..L%-L rtLiii'Ld 2ni' r¢imbursid c.in$t5 or bLnLliii Iriini IliL Lh&irii% during ¢li¢ llar t¥ff c(J$15 'I'hL 7023 I-IIL niiiiiilili. ol'person5 lineluding s¢nior mand¥LrnLIiLaLdd¥r%hip lidml Lmpl(1s'ed bi- Ihe charitr durin8 Ihe lear 2024 2V23 ..IttounillniJ rtniuNeration U24 ?023 rinaniial ILm¥ni> iu 'I'hL Lh.,wil! 15 a rigisi¢rid and is thertor¢ ¢xempi ITOM 114 II111(>1Tr Page 11
C-ommunit!. Di•lo¥u¢ ui¢> lu Iht FinAll¢i*l Siai¢men15 IDT Iht I'car 31 Ilxrch 2024
Th¥iblc fixed x$$ets
FrliU and equipmen( Toiil 172?8 17?18 JI Nlarch ?01 17??1 ?47 Li i¥*vk' IAlue 1403 1403 ,.11 .1 l March ?U73 1650 1650 l)ebtors 2024 2023 l U8)4 109•9 ( ¥sh aTrd CAsh ¢qui¥#len15 2024 2025 i'INh Al bank i6146 ii8i6 2034 2023 ALiruJls i?00 ?306 Page 12
C'ommunin Vi¥lozue ¢¢1 iht FiM•ntiil SIAtEmtrtls for iht Year Eded Jl %l¥rch 21J24 lTh¢vmirti r¢5our¢ RtJr+urc Lllnce at t1Ptlt l-nrtjirirred 4(KJDI J0480 Rtstrir¢td 55859 94837 34349 reourtl 79401 1160 49-, Re51rir¢¢d .InMIyJi5 ¢Jf nei AMei$ behvren luThJ I rtTtStrtcitti R¢slri¢ttd Toril futydy GtAerAI 20?4 1)47 i?w -15199 Iz J3IY9 .1(Tr14Y l Trrt5trl41t H¥¥rriLltd Toll fund fuAd5 JI-IIAt Gtnrr*l 1014 400611 64755 4CiIO¥ Pale 3