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&ltLri: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<ll lil lecl ilie i£11iie of asseis held b) Ilie chariiy. The
triistLL'S licl¥'l Loiisidiri(l iK)ili Il)e level of flllids l)eld 8nd IlJe epected level of income and
expendilure for l ? i))onths fr(>lll aliihorising these financial sraiements taking into ¢on5ideration
all releviiiil factors.
Eiemplioii froiii i)rLI)￿r111g n cyyl) llom. st:Ilenient
Page 7

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 i*ith sufticient reliability
E¥peiiditure
All LNPLndilurL is reco¥nised on¢¢ Ihere is a IiLal or LonslrLiclivL oblj*7aiion 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)i41D8￿c
oioi to the Fin*nti*l sritemeni> for rhe ) car Tr.'nded JI Il*r¢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 pUr￿Se
I Thrl￿trIct￿d R¢siri¢ied
fund
ZO?4
CDener*l
34134
J4134
149
10¥*4
lo￿0
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$our¢f5
2024
2023
1?36
247
ruslirl r¢iniiiitrxrioll *nd Lip¢nse5
lo IruJl<¥i h..L%-L rtLiii'Ld 2ni' r¢imbursid c.i￿n$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
F￿r￿liU
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 E*ded Jl %l¥rch 21J24
lTh¢vmirti
r¢5our¢
RtJr+urc
Ll*l*nce at
t1Pt￿lt
l-nrtjirirred
4(KJDI
J0480
Rtstrir¢td
55859
94837
34349
re￿ourt￿l
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 Tol*l fund
fuAd5
JI-IIAt
Gtnrr*l
1014
400611
64755
4CiIO¥
Pale 3