Company registration number: N1036838 Charity registration number: 102921
Community Dialogue
(A company limited by guarantee) Annual Report and Financial Statements for the Year Ended 31 March 2025
BMG Accountants & Tax Advisors The Hub
14 Alanbrooke Crescent NEWTOWNARDS BT23 8FE
' ’
Community Dialogue
Contents
|Reference and Administrative Details|||
|---|---|
|Trustees’ Report|2to3|
|Independent Examiner’s Report|4|
|Statement ofFinancial Activities|5|
|Balance Sheet|6|
|Notes
totheFinancialStatements|7to13|
Community Dialogue
Reference and Administrative Details
| Trustees | Sinead O'Regan | |
|---|---|---|
| Carolyn Moffett | ||
| Mark Chapman | ||
| Reverend William Shaw | ||
| Margaret Craig | ||
| Maureen Hetherington | ||
| Reverend Christopher Hudson | ||
| Caroline McCord | ||
| Neil McCann | ||
| Secretary | Reverend Christopher Hudson | |
| Charity Registration Number | 102921 | |
| Company | Registration Number | N1036838 |
| The charity is incorporated in Northern Ireland. | ||
| Registered Office | StColumb’s Park House | |
| Limavady Road | ||
| Derry/Londonderry | ||
| BT47 6JY | ||
| Principal | Office | StColumb’s Park House |
| Limavady Road | ||
| Derry/Londonderry | ||
| BT47 6JY | ||
| t Accountants |
BMGAccountants& Tax Advisors The Hub |
|
| 14 Alanbrooke Crescent | ||
| NEWTOWNARDS | ||
| BT23 8FE | ||
| Bankers | Allied Irish Bank | |
| 11-15 Donegall Square North | ||
| Belfast | ||
| Co. Antrim | ||
| BTI5GB |
Page |
Community Dialogue
Trustees' Report
The trustees. who are directors for the purposes of company law, present the annual report together with the financial statements and auditors’ report of the charitable company for the year ended 31 March 2025.
Objectives and activities
Objects and aims
The principal activity of the charity is to progress a dialogue process, developed over the years, to help transform understanding and build trust amongst people who often hold opposing political, social and religious Views.
Objectives, strategies and activities
Community Dialogue is a community relations group dedicated to healing the legacy of our conflict and building a peaceful, prosperous, inclusive and socially cohesive future for all our people by: -Engaging people experiencing community relations conflict in dialogue that builds respect for difference and agreement on contentious issues. -Providing people experiencing community relations conflict with peace building training, enabling them to engage more effectively in managing conflict and building social cohesion; and -Producing learning materials promoting and supporting effective social cohesion initiatives.
Public benefit
The charity is an organisation committed to advance education for the benefit of all the communities and people ofNorthern Ireland and the Border Counties of the Republic of Ireland through the provision of[training,][research,] seminars and conferences to promote dialogue and in particular. but not exclusively: (a) To promote dialogue between people from different backgrounds in order to secure understanding, tolerance, harmony and peace through the provision of facilitated workshops and training. (b)To carry out research and publish the useful results thereof. (c) To advance any other exclusively charitable purpose as the directors may, from time to time, decide in accordance with the law of charity.
The trustees confirm that they have complied with the requirements of the Charities Act 2008 to have due regard to the public benefit guidance published by the Charity Commission for Northern Ireland.
Financial review
The trustees can report an overall decrease of incoming resources of the charity for the current year of £55,494 (2024: £67,057). Total resources expended also decreased on the previous year at £56,360 (2024: £94.837). This resulted in an overall net deficit of funds of £866 (net deficit 2024: £27.780). Total funds ofthe charity are now £35,483 and are allocated to unrestricted funds of £54,016 and restricted funds of £(18,533).
Going forward, the charity has secure funding in place for all its current projects. Applications have also been made to an number ofcurrent and potential funders, the outcome of which will not be known until the start of 2026. However. viven the level ofcurrent cash reserves the trustees are confident that sufficient funds are in place to ensure the continuity of the charity for the next twelve months and beyond.
Policy on reserves ; In calculating the required level of reserves the charity takes into account the risks of income and expenditure being different from that budgeted, planned activity levels and development opportunities arising in the near future. The trustees feel it is beneficial to hold an amount in unrestricted funds to[months][to][enable][the][ company][to][continue][at][its][current][level][of] cover running costs for a period of[three] activity and have now reached this target.
Page 2
Community Dialogue Trustees' Report
Principal /funding sources
Principal funding is received from The Community Foundation Northern Ireland and Department of Foreign Affairs & Trade for core activities and development programmes as outlined on page I2 note 3.
Structure, governance and management
Nature of governing document Community Dialogue is a company limited by guarantee and is also a recognised charity. For the purposes of Charity Law, the directors are also trustees of the company.
Statement of trustees' responsibilities
The trustees (who are also the directors of Community Dialogue for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".
Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a trne and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including its income and expenditure, of the charitable company for that period. In preparing these financial statements. the trustees are required to:
-
select suitable accounting policies and apply them consistently.
-
observe the methods and principles in the Charities SORP.
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make judgements and estimates that are reasonable and prudent.
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- state whether applicable accounting standards, comprising FRS 102 have been followed, subject to any material departures disclosed and explained in the financial statements; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
The trustees are responsible for keeping proper accounting records that can disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Disclosure of information to independent examiner
Each trustee has taken steps that they ought to have taken as a trustee in order to make themselves aware of any relevant accounting information and to establish that the charity's independent examiners are aware of that information. The trustees confirm that there is no relevant information that they know of and of[which][they][know] the independent examiner is unaware.
The annual report was approved by the trustees ofthe charity on 3" December 2025 and signed on its behalf by:
.
Reverend Christopher Hudson Company secretary and trustee
Page 3
Community Dialogue
Independent examiner’s report to the charity trustees of Community Dialogue, Charity Number 102921
We report on the accounts of the Charity for the year ended 31" March 2025.
Respective responsibilities of charity trustees and examiner
As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the Charities Act (Northern Ireland) 2008.
It is our responsibility to:
-
e Examine the accounts under Section 65 of the Charities Act e¢ Follow the procedures laid down in the general Directions given by the Commission under section 65(9) (b) of the Charities Act
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e State whether particular matters have come to my attention
Basis of independent examiner’s report
We have examined your charity accounts as required under section 65 of the Charities Act and our examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act.
Our examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations form you as charity trustees concerning any such matters.
Our role is to state whether any material matters have come to my attention giving me cause to believe:
-
That accounting records were not kept in accordance with section 62 of the Charities Act.
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That the accounts do not accord with those accounting records.
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That the accounts do not comply with the accounting requirements of the Charities Act.
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That there is further information needed for a proper understanding of the accounts to be reached.
Independent examiner’s statement
We have completed our examination and have no concerns in respect of the matters (1)to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, we have found no matters that require drawing to your attention.
BMG Accountants
The Hub
14 Alanbrooke Crescent
Newtownards
BT23 8FE
Page 4
Community Dialogue
Statement of Financial Activities for the Year Ended 31 March 2025
(Including Income and Expenditure Account and Statement of Total Recognised
Gains and Losses )
| Note | Unrestricted | Restricted | Total | |||
|---|---|---|---|---|---|---|
| funds | Funds | 2025 | ||||
| Income and Endowments from | : | |||||
| Charitable activities | 5 | 4097 | 51397 | 55494 | ||
| 4097 | 51397 | 55494 | ||||
| Expenditure on: | ||||||
| Charitable activities | 4 | 561 | 55799 | 56360 | ||
| Total expenditure | 561 | 55799 | 56360 | |||
| Net income/(expenditure) | 3536 | -4402 | -866 | |||
| Net movement in funds | 3536 | -4402 | -866 | |||
| Total funds brough forward | 50480 | -14131 | 36349 | |||
| Total funds carried forward | 15 | 54016 | -18533 | 35483 | ||
| Note | Unrestricted | Restricted | Total | |||
| funds | Funds | 2024 | ||||
| Income and Endowments from | : | |||||
| Charitable activities | 3 | 11198 | 55859 | 67057 | ||
| 11198 | 55859 | 67057 | ||||
| Expenditure on: | ||||||
| Charitable activities | 4 | 726 | 94111 | 94837 | ||
| Total expenditure | 726 | 94111 | 94837 | |||
| Net income/(expenditure) | 10472 | -38252 | -27780 | |||
| Netmovement in funds | 10472 | -38252 | -27780 | |||
| Total funds brough forward | 40008 | 24121 | 64129 | |||
| Totalfundscarriedforward | 15 | 50480 | -14131 | 36349 |
All ofthe[charity's][activities][derive][from][continuing][operations][during][the][period.]
The funds breakdown is shown in note 15.
The notes on pages 7 to 13 form an integral part of these financial statements
Page 5
Community Dialogue
(Registration number : NI036838)
Balance sheet as at 31 March 2025
| 2025 | 20243 | |||
|---|---|---|---|---|
| Note | £ | £ | ||
| Fixed Assets | ||||
| Tangible assets | 11 | 1193 | 1403 | |
| Current assets | ||||
| Debtors | 12 | |||
| Cash at bank and in | hand | 13 | 35690 | 36146 |
| 35690 | 36146 | |||
| Creditors: Amounts | fallingdue within one year | -1400 | -1200 | |
| 34290 | 34946 | |||
| Net assets | 35483 | 36349 | ||
| Funds ofthe charity | ||||
| Restricted funds | -18533 | -4831 | ||
| Unrestricted income | funds | 54016 | 41180 | |
| 15 | 35483 | 36349 |
The financial statements on pages 8 to 16 were approved by the trustees , and authorised for issues on 3 December 2025 and signed on their behalf by:
Reverend Christopher Hudson
Trustee
Carolyn Moffett Trustee
The notes on pages 7 to 13 form an integral part of these financial statements
Page 6
Notes to the Financial Statements for the Year Ended 31 March 2025
1 Charity status
Community Dialogue
The charity is limited by guarantee , incorporated in Northern Ireland , and consequently does not have share capital . Each of the trustees is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of the liquidation.
The address of its registered office is :
44 Limavady Road Waterside Derry BT47 6JY
These financial statements were authorised for issue by the trustees on 3 December 2025.
2 Accounting policies
Summary of significant accounting policies and key accounting estimates
The principal accounting policies in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented , unless otherwise stated.
Statement of compliance
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement 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) (effective 1 January 2015) - (Charities SORP (FRS 102) ) , the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) . They also comply with the Companies Act 2006 and Charities Act (Northern Ireland) 2008.
Basis of preparation
Community Dialogue meets the definition ofa public benefit entity under FRS 102. Assets and liabilities are initally recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
Going concern
The financial statements have been prepared on a going concern basis as the trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity. The trustees have considered both the level of funds held and the epected level of income and expenditure for 12 months from authorising these financial statements , taking into consideration all relevant factors.
Exemption from preparing a cash flow statement
The charity opted Bulletin 1 published on 2 February 2016 and have therfore not included a cash flow statement in these financial statements.
Page 7
Notes to the Financial Statements for the Year Ended 31 March 2025
Community Dialogue
Income
Income from charitable activities includes income recognised as earned (as the related goods or services are provided) under contract or where entitlement to grant funding is subject to specific performance conditions .Grant income included in this category provides funding to support programme activities and is recognised where there is entitlement , certainty of receipt and the amount can be measured with sufficient reliability
Expenditure
All expenditure is recognised once there is a legal or constructive obligation to that expenditure , it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources , with central staff costs allocated on the basis of time spent , and depreciation charges allocated on the portion of the asset's use. Other support costs are allocated based on the spread of staff costs.
Charitable activities
Charitable expenditure compriese those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Governance costs
These include the costs attributable to the charity's compliance with constitutional and statutory requirements, including accounting , strategic management and trustees meetings and reimbused expenses.
Taxation
The charity is considered to pass the tests set out in Paragraph | Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly , the charity is potentially exempt from taxation in respect of income or capital gains received withing categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 , to the extent that such income or gains are applied exclusively to charitable purposes.
Tangible fixed assets
Individual fixed assets are initially recorded at cost , less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation and amortisation
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation , less any estimated residual value , over their expected useful economic life as follows:
Asset class
Fixtures , fittings and equipment
Depreciation method and rate 15% reducing balance
Page 8
Notes to the Financial Statements for the Year Ended 31 March 2025
Community Dialogue
Trade debtors
Trade debtors are amounts due from bodies and customers for services performed in the ordinary course of business.
Trade debtors are recognised initally at the transaction price. They are subsequently measured
at cose less provision for impairment .A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits , and other short-tem highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value
Fund structure
Unrestricted income funds are general funds that are available for use at the trustees discretion in furtenance of the objectives of the charity
Restricted income funds are those donated for use in a particular area or for specific purposes , the use of which is reatricted to that area or purpose.
3 Income from charitable activities
| Income from charitable activities | Unrestricted | Restricted | Total | Total |
|---|---|---|---|---|
| funds | funds | 2025 | 2024 | |
| General | ||||
| Department ofForeign Affairs& Trade - Reconcilaition Fund | 21013 | 21013 | 34134 | |
| Community Foundation NI | 5000 | 5000 | ||
| Project Grant | 5088 | 5088 | ||
| Garfield Weston | 10000 | 10000 | 10000 | |
| HalifaxFoundation | 5000 | 5000 | ||
| Antrim&Newtownabbey Council | 0 | 3800 | ||
| St Columb | 2882 | 2882 | 1725 | |
| Keele University | 0 | 5500 | ||
| Rent | 630 | 630 | ||
| Lottery -Awards for all | 0 | 10000 | ||
| NI Community Relations | 1784 | 1784 | ||
| Sundry Receipts | 4097 | 4097 | 1898 | |
| 4097 | 51397 | 55494 | 67057 |
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Community Dialogue
4
Notes to the Financial Statements for the Year Ended 31 March 2025
| Expenditure on charitable activities | Unrestricted | Restricted | Total | Total |
|---|---|---|---|---|
| funds | funds | 2025 | 2024 | |
| General | ||||
| Dialogueprogrammes | 2137 | 2137 | =.2673 | |
| Wages and salaries | 31747 | 31747 | 74378 | |
| Administrative fees | 15278 | 15278 | 10332 | |
| Rent | 1851 | 1851 | 1848 | |
| Insurance | 101 | 101 | 262 | |
| Repairs and maintence | 43 | 43 | 162 | |
| Telephone and fax | 458 | 458 | 845 | |
| Stationery and printing | 31 | 31 | ||
| Subscriptions | 428 | 428 | 168 | |
| Workshops | 630 | 630 | ||
| Travel and subsistence | 1895 | 1895 | 2207 | |
| Bank charges | 351 | 351 | 479 | |
| Depreciation offixtures and fittings | 210 | 210 | 247 | |
| 561 | 54599 | 55160 | 93601 |
£561 (2024 - £726) of the above expenditure was attributable to unrestricted funds and £54,599 (2024-£92,875) to restricted funds.
In addition to the expenditure analysed above , there are also governance costs of £1,200 (2024 - £1,236) which relates directly to charitable activities. See note 5 for further details.
- 5 Analysis of governance and support costs
Governance costs
Accountancy fees
| Unrestricted | Total | Total |
|---|---|---|
| funds | 2025 | 2024 |
| General | ||
| 1200 | 1200 | 1236 |
| 1200 | 1200 | 1236 |
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Community Dialogue
Notes to the Financial Statements for the Year Ended 31 March 2025
==> picture [454 x 468] intentionally omitted <==
----- Start of picture text -----
6 Net incoming/outgoing resources
Net (outgoing)/incoming resources for the year include:
2025 2024
£ £
Accountancy fees 1200 1236
Depreciation of fixed assets 210 247
7 Trustees remuneration and expenses
No trustees , nor any persons connected with them , have received any remuneration from the chairty during the year.
No trustees have received any reimbursed expenses or any benefits from the charity during the year.
8 Staff costs
The aggregate payroll costs were as follows:
2025 2024
£ £
Wages and social security costs 31747 74378
The monthly average of persons (including senior management/leadership team) employed by the charity during the year
expressed as full time equivalents was as follows:
2025 2024
No No
Administration Se |
No employee received emoluments of more than £60,000 during the year.
9 Accountants remuneration
2025 2024
£ £
Financial statements 1200 1236
10 Taxation
The charity is a registered charity and is therfore exempt from taxation.
----- End of picture text -----
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Community Dialogue
Notes to the Financial Statements for the Year Ended 31 March 2025
11 Tangible fixed assets
| 11 Tangible fixed assets |
||
|---|---|---|
| Furniture | ||
| and | ||
| equipment | Total | |
| £ | £ | |
| Cost | ||
| At | April 2024 | 17228 |
| At31 March 2025 | 17228 | 17228 |
| Depreciation | ||
| At | April 2024 | 15825 |
| Charge forthe year | 210 | 210 |
| At 31 March 2025 | 16035 | 16035 |
| Net book value | ||
| At 31 March 2025 | 1193 | 1193 |
| At 31 March 2024 | 1403 | 1403 |
| 12 Debtors |
||
| 2025 | 2024 | |
| cg | £ | |
| Prepayments | ||
| Other Debtors | ||
| 13 Cash and cash equivalents |
||
| 2025 | 2024 | |
| £ | £ | |
| Cash at bank | 35690 | 36146 |
| 14 Creditors: amounts falling due within one year |
||
| 2025 | 2024 | |
| £ | £ | |
| Accruals | 1400 | 1200 |
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Community Dialogue
Notes to the Financial Statements for the Year Ended 31 March 2025
11 Tangible fixed assets
| 11 Tangible fixed assets |
|||
|---|---|---|---|
| Furniture | |||
| and | |||
| equipment | Total | ||
| ie | £ | ||
| Cost | |||
| At | April 2024 | 17228 | |
| At | 31 March 2025 | 17228 | 17228 |
| Depreciation | |||
| At | April 2024 | 15825 | |
| Charge for the year | 210 | 210 | |
| At | 31 March 2025 | 16035 | 16035 |
| Net book value | |||
| At | 31 March 2025 | 1193 | 1193 |
| At | 31 March 2024 | 1403 | 1403 |
| 12 Debtors |
|||
| 2025 | 2024 | ||
| £ | £ | ||
| Prepayments | |||
| Other Debtors | Sas | ||
| 13 Cash and cash equivalents |
|||
| 2025 | 2024 | ||
| £ | £ | ||
| Cash at bank | 35690 | 36146 | |
| 14 Creditors: amounts falling due within one year |
|||
| 2025 | 2024 | ||
| £ | £ | ||
| Accruals | 1400 | 1200 |
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Community Dialogue
Notes to the Financial Statements for the Year Ended 31 March 2025
15 Funds
| 15 Funds |
||||
|---|---|---|---|---|
| Balance at | Incoming | Resources | Balance at | |
| 01-Apr-24 | resources | expended | =31-Mar-25 | |
| Unrestricted funds | ||||
| General | 50480 | 4097 | 561 | 54016 |
| Restricted funds | -14131 | 51397 | 55799 | -18533 |
| Total funds | 36349 | 55494 | 56360 | 35483 |
| Balance at | Incoming | Resources | Balance at | |
| 01-Apr-23 | resources | expended | 31-Mar-24 | |
| Unrestricted funds | ||||
| General | 40008 | 11198 | 726 | 50480 |
| Restricted funds | 24121 | 55859 | 94111 | -14131 |
| Total funds | 64129 | 67057 | 94837 | 36349 |
| 16 Analysis ofnet assets between funds |
||||
| Unrestricted | Restricted | Total funds | ||
| funds | funds | 31-Mar | ||
| General | 2025 | |||
| £ | £ | £ | ||
| Tangible fixed assets | 1193 | 1193 | ||
| Current assets | 4693 | 30997 | 35690 | |
| Current liabilities | 1400 | 1400 | ||
| Total net assets | 4486 | 30997 | 35483 | |
| Unrestricted | Restricted | Total funds | ||
| funds | funds | 31-Mar | ||
| General | 2024 | |||
| £ | £ | £ | ||
| Tangible fixed assets | 1403 | 1403 | ||
| Current assets | 947 | 35199 | 36146 | |
| Current liabilities | 1200 | 1200 | ||
| Totalnetassets | 1150 | 35199 | 36349 |
Page 13