Irwin - Donaghey Siockman Company Reglstration No. N1035056 (Northern Irglandl COMMUNITY ADVICE CAUSEWAY ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2020 In Donaghey Stockman LLP Chartered Ac¢ountsnts 23125 Queen Street COLERAINE Co Londonderry BT52 18G CHARTERED ACCOUNTANIS IRELAhlD
Irwin - Donaghey - Stockman COMMUNITY ADVICE CAUSEWAY CONTENTS Pag• Legal and administrative infomialion Trustees, report Independent auditor's report Statement of financial activities Balance sheet Notes to the financial slalements 10-19
COMMUNITY ADVICE CAUSEWAY ' Donaghey Stockman LEGAL AND ADMINISTRATIVE INFORMATION Tru$t••s J Ramsey D Martin AT MclMlliam$ M Gordon D Powell D Johnston T Faure Secretary S Boswell Charlty number NIC103018 Company numbor N1035056 Rtrgistgred offlce CRUN Building 1-5 Brook Street COLERAINE Co Londondery 8T52 1 PW Audltor Irwin Donaghey Slo¢knian LLP 23125 Queen Street COLERAINE Co Londondery BT52 1BG Bankers B8nk of Ireland 2 The Diamond COLERAINE Co Londond8¥ry BT52 1 DE
Irwin - Donaghey - Stockman COMMUNITY ADVICE CAUSEWAY TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2020 The Iruslees present their report and financial statements for thè year ended 31 March 2020. The aceounls have been prepared in accordants with the accounting policies sel out in note 1 to th e accounts and comply with the Companies Act 2006 and 'Accounling and Reporting by Chariliès.. Stslemenl ol Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffeclive 1 January 20151. Obje¢tivo$ and actlvltles The mission of the Charity is to ensure that individuals do not suffer due to.. Lack ol knowledge of their rights and responsibilities Lack of knowledge of the services available lo them An inability lo express their needs effectivoly To exercise a responsible influence on the development of laws, policies and service5 locally, regionally and nationally. The Charity assists in the provision of a free, independent, confidential and impartial service of advice. information and counsel for the public and with the implementatt'on of such advice on different areas of the law including consumer, employment legislab'on, social security benefits, money advice. h8allh, housing rights. education, travel, legal, lax, utility, immigration, discrimination and representation al tribunals, The Charity aims lo reduce stress, worry and empower clients through the provision of these services. The Charity seeks lo make repres&nl81ions lo and influence Govemment and other bodies regarding the development and implemenlalion of 8ppropriale policies. The community benefits through benefit awareness 8essions and money advice sossions by educating them on their rights. These services are available lo everyon8 regardless of race, gender, sexuality, ago, nationality, disability or religion, who live in the council area of Causeway Coast & Glens. COVID19 Covid 19 has impacted OLtr community Significantly and il was. therefore, imperative for us lo continue delivering our service al full stsffing levels. A Covid risk assessment was carried out and most staff have been working al home. INe have been operating mainly wilhoul face-lo-face services, delivering advice via digital means lo all but the most vulnerable. We have mel fundars, requirements on all eonlrac15 and have not experienced any significant reduction in funding as a result. The Iruslee8 have paid due regard lo guidance issued by the Charity Commission in deciding what activities th6 charity should undortake. Achlevements and pertomiance Financial review During the current financial year the Charity perfomed as expected, with a decfease in the not deficit in the current year rolalive lo the prior year. The nel surplus for the year to 31 March 2020 was £18,76412019.' nel deficit of £17.7611. The Charity regulady reviews ils policy on risk. The Irusloes have assessed the major risks lo which the charity is exposed, and are satisfied that 5yslgms are in place lo miligale exposLtre to the major risks. The main risks lo the charity are associated with being adequately funded lo continue with its main objectives. The charity is heavily dependent on grants the Causeway Coast & Glens Council. The Charity plans to continue lo spend resources in order lo achieve ils mission, as sel out above StruGturO1 govgrnance and managemènt Commullity Advice Causeway is a Charitable company limited by guarantee. 11 is govemed by ils memorandum and articles of associalion.11 is registered as a charity with the Charity Commission for Northern Ireland. The company is recognised as a charity by HMRC (Charity Number.. NIC 1030181.
Irwin - Donaghey - Siockmon COMMUNITY ADVICE CAUSEWAY TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORTI (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2020 The trustees, who are also the d1Clor$ for th8 purpose of company18w, and who serv6d during the year and up lo the dale of signature of the financial slatemènls were.. J Ramsey D Martin AT Mcwilliarns M Gordon D Powell D Johnston T Faure Rocruitment and appointment of trustee8 Trustees are reeruiled by a formal application, interview, Dssessmenl and appointment process. This process Is carried out by the Trustee Board. No persons external k) the charity are enlilled lo appoint Iruslees. Successful applicants follow an induction procgss carried out in part by the Chief Officer and in part by the Trustee Board. We op$rale a training and devolopmenl policy for our Tnjslee Board. including an annual skills audit. Organisational structure and de¢lsion making Operational day-lo-day decisions are delegated lo the Ckief Officer, Samantha Boswell. Financial and strategic decisions are the responsibility of the Board. Trustee Board sub-groups are responsible for GoVernall, Human Resources and Finance decisions, meeting quarterly. General Trustee Board meetings are also held quarterly. Ralatlonshlp wlth related partles There were no associations with related parties during the current financial year. None of the Iruslees has any beneficial interest in the company. All of the Iruslees are membeis of the company and guarantee lo contribute £1 in the event of a winding up. Employee Involvemont Applications for employment by disabled persons are aayS fully eonsidered, bearing in mind the aplilude8 of the applicant ¢oncerned. In the event of members Of staff becoming disabled, every effort 18 made to ensure that their employment within the charity continues and that the appropriate training is arranged. It is the policy of the chartty that the training, career development and promotion of disabled persons should. as far as possible. be identical la that of other employees.
Irwin - Donaghey Stockman COMMUNITY ADVICE CAUSEWAY TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2020 Statement of trustses. respon8lbllltl88 The Iruslees, who are also the directors of Community Advice Causeway for the purpose of company law. are responsible for preparing the Trustees. Report and the fi'nancial slalemenls in accordan with applicable law and United Kingdorn Accounting Standards Iuniled Kingdom Generally AccepledAccounling Practice). Company Law requires the trustees lo prepare financial slalemenls for each financial year which give a true and lair vi&w of the slate of affairs of the charity and of the incoming rfjsources and application of resources, including the income and expenditure. of the charitable company for that year. In preparing these financial stalemenls, the trustees are required to.. select suitable accounting policies and then apply them con8istenily', observe the methods and principles in the Charities SORP., make judgements and eslimalos Ihat are reasonable and prudent., stale whether applicablg UK Accounting Standards have been followed, subject to any material departUS disclosed and explained in the financial slatemenls., and prepare the financial slalements on the going concern basis unless il is inappropriate to presume that the charity will continue in operation. The Iruslees are responsible for keeping adequate accounting records that disclose with reasonable accuracy al any lime the financi81 position of the charity and enable them lo ensure that the financial slalemenls comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevèntion and deleGlion of fraud and other irregularities. Audltor Thè auditor, Irwin Donaghey Stockman LLP, is deemed lo be reappointed under section 487121 of the Companies Act 2006. Disclo$urg of Infomation to auditor E?ch of the Iruslees has confirmed that there is no infomation of which they are aware which is relevant lo the audit. bul of which the auditor is unaware. They have fvrther confirmed that they have taken appropriate steps lo identify $uch relevant infomialion and to e81ablish that the auditor is aware of such information. The trustees, report was approved by the Board of Trustees. S Bosw811 Secrgtsry Dated.. 24 March 2021
Irwin - Donaghey - Stockman COMMUNITY ADVICE CAUSEWAY INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF COMMUNITY ADVICE CAUSEWAY Oplnlon We have audited the fin8nThal slalemenls of Community Advicg Causeway (the 'charity') for the year ended 31 March 2020 which cgmprise the slalemenl of financial aclivilies, the balance Sheet and the notes to the financial stalemenls, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Finanu81 Reporting Skandard &pplicsble in the UK and Republic ol Iland Iuniled Kingdom Genemlly Accepted Ac¢ounling Praclicel. In OL¢r opinion, the financial slalemenls.. give a true and fair view of the stale of the charitable company's affairs as at 31 March 2020 and of ils incoming resouTces and application of reSoUrs, for the year then ended., havè been properly prepared in accordance with United Kingdom Generally Accepted Accounting Pi?clice'. and have been prepared in accordance with the requirement8 of the Companias Act 2006. Ba$1$ for opinion Wè conducted our audit in accordance with International Standards on Auditing IUKI {ISAs IUK}l and applicable law, Our responsibilities under those standards are further described in the Audilgrfs responsibilities for the audit of the financial statements section ol our report. We a independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audrt evidence we have obtained is sufficient and appropriate lo provide a basis for our opinion. Con¢luslon$ relating to golng concern We have nothing lo report in respect of the following matters in relation to which the ISAS IUKI require us lo report lo you where.. th8 Iruslees, use of the going conrn basis of ac¢ounting in the preparation of the financial slaternenls is not appropriate.. or the Iruslees have not disclosed in the financial slalements any identified rnalerial uncertainties that may cast significant doubl about the charitys ability lo eonlinue lo adopt the going concem basis of accounting for a period of al least twelve months from the dale when the financial slalements are aulhorised for issue. Other Infomiation The Iruslees are responsible for the other information. The other infomialion comprises the infomialion included in the annual report, other than the finanei81 slalemenls and OLFr auditor's report thereon. Our opinion on the financial statements does not cover the other information and, except lo the exlenl otherwise explicitly staled in our report, we do not express any form of assurance eonclusion Ihereon. In connection with our audit of the fi'nancial slalemenls, our responsibility is to read the othgr information and, in doing so, consider whether the other information is materially inconsistent with the financial slalemenls or our knowledge obtained in the audit or otherwise appears lo be materially misstated. If we idenb'fy such material inconsistencie$ or apparent material misslalemenls, we are requid lo determine whether there is a material misstslement in the financial slalemenls or a material mis51alemenl of the other information. If, based on the work we have performed, we conclude that there is a material misslalemenl of this other information, we are required lo report that fact. We have nothing lo report in this regard. Oplnion8 on other matters prescrlbed by the Compani9$ Act 2006 In our opinion, based on the work undertaken in the course of our audit.. the Information given in the Iruslees, Report. which includes the directors, repc*rt prepared for the purposes of company law, for the financlal year for which the financial slalements are prepared is consislenl with the financial slalemen18', and the directors, report included within the Injslees, report has been prepared in accordance with applicable legal requirements.
Irwin - Donaghey . Stockman COMMUNITY ADVICE CAUSEWAY INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF COMMUNITY ADVICE CAUSEWAY Matters on which we are requlred to report by exception In the light of the knowledgè and understanding of the charity and ils enviionment obtained in the course of the audit, we have not identified material misslalements in the directors, report included within the Iruslees, report. We have nothing to report in respect of the following mallers in relation lo which the Companies Act 2006 requires us lo report lo you if. in our opinion.. adequate accounting records hav8 not been kept, or returns adequate for our audit have not been received from branches not visited by us., or the fi'nancial statements are not in agreement with the accounting r8Gords and retums,. or certain disclosure5 Of IrJslees' rernuneralion specified by law are not made", or we have not reIVed all the information and explan8tions we require for our audit., or the Iruslees were not enlilled to prepare the financial statements in accordance with the small companies regime and tako advantage of the small companies, exemptions in preparing the trustees, report and Irom the requirement to prepare a strategic reporL R98ponslbllltle8 of tru8t8es As explained more fully in the slalement of Iruslees, Tesponsibilrties, the Iruslees, who are also the directors of the charity for the purpose of comp8ny law, ar8 responsible for the preparation of the finanaal slalemenls and lor being salisfied that th6y give a true and fair view, and for such internal control as the trustS determine is necessary lo onable the preparation of financial slalemenls that are free frtsm material misslalemenl, whether due to fraud or error. In preparing the financial slalemenls, the Iruslees are responsible for assessing the charity's ability lo continué as a going concem, disclosing, as applicable, matters related lo going concern and using the going concem basis of accounting unless the trustees either intend lo liquidate the charitable company or lo cease operations. or have no realistic alternative but lo do so. Auditorfs re$pon$lbilltle8 for the iudit of the financlal statements Our objectives are lo obtain reasonable assurance about whether the financial slalemenls as a whole are free from material misslalemenl, whether due to fraud or error, and to iSSLJe an audilorfs report that includes our opinion. Reasonable assurance is a high level of assurance. bul is not a guarantee that an audit conducted in accoidance with ISAS {UKI will aayS delecl a material misslalemenl when it exists. Misslalemenls can arise from fraud or error and are consideied material if, indwidually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these linancial slatemenls. A further description of our responsibilities for the audit of the financial slalemenls is located on the Financial Reporting Council's websrfte al.. hllp'.IlW.frc.Org.ujaUdE1OrSre5p9nSlbI1j1les. This description foryns part of our audilorfs report.
Irwin - Donaghey Stockman COMMUNITY ADVICE CAUSEWAY INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF COMMUNITY ADVICE CAUSEWAY Use ofour report This report 15 mad8 solely lo the charilable Company's membors. as a body. in accordance with Chapter 3 of Part 16 of the Cornpanies Act 2006. Ou¥ audit work has been undertaken $0 that we might slate lo the charitable ¢ompany's members those matters we are required lo slate to them in an auditors, report and for no other purpose. To the fulle51 exlenl permitted by law, we do not accept or as$umtt responsibilty to anyone other than the charitable company and the charitsble company% members as a body, for our audit work, for this report, or for the opinions we have formed. A". LJd4.- pjrrs Allson Wallac8 {Senior Statutory Audltorl for and on behalf of Irwln Donaghey Stockman LLP Statutory Audltor 23125 Queen Street COLERAINE Co Londonderry BT52 1 BG 24 March 2021
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Irwin - Donaghey . Siockman COMMUNITY ADVICE CAUSEWAY BALANCE SHEET ASAT31 MARCH 2020 2020 2019 Nol98 Flxèd ass8t8 Tangible assets Current assets Debtors Cash al bank and in hand 10 8,353 10,442 11 31.413 137.697 13,964 94,934 169,110 108,898 Creditors.. amounts falllng due wlthln one year 12 {98,022} 156,9881 Nel current assets 71,088 51,910 Total assets less current Ilablllti98 79.441 62,352 Dgferred income 13 (8,6991 18,3741 Net assets 72.742 S3,978 Income funds Restricted funds Unreslricled funds designated Unreslricled funds general 75,047 27,850 (30,155} 84,327 27,850 158,199) 72.742 53.978 The financial slalements were approved by the Trustees 24 March 2021 D Martin Trustee D Powell Trustee Comp4ny Regl$tration No. N1035056
Irwin - Donaghey . Stockman COMMUNITY ADVICE CAUSEWAY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2020 Accountlng poliGI&$ Charlty Inlorniatlon Community Advice Causeway is a private company limited by guarantee incorporated in Northern Ireland. The re9islered offi'ce is CRUN Building. 1-5 Brook Street. COLERAINE, Co Londonderry. BT52 1 PVV, 1.1 Accountlng convèfttlon Thè financial $18lemenls have been prepar8d in accordance with the Companies Act 2006 and 'Accounling and Reporting by Charities.. Slaleinent of Rewmmended Pr8clice applicable lo charities preparing their accounts in accordance with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland IFRS 1021 las amended for accoltnling periods commencing from 1 January 20161. The charity is a Publc 8enefii Entity as defined by FRS 102. The charity has taken advantage of the provisions in tha SORP for charities applying FRS 102 Updala Bulletin 1 not lo prepaie a Statem?nl of Cash Flows. The fi'nancial slalemenls are prepared in sterling, which is the functional ¢uThency of the charity. Monetary amounts in these financial slalemenls are rounded to the nearest £. The f5nancial slalemenls have been prepared under the historical cost convention. The principal accounting policies adopted are Sel out below. 1.2 Golng concem In March 2020, the Outb ak of Coronavirus was declared a global pandemic. The charity has complEd wllh all Gtsvemmenl guidelines in rel8tion lo the business. Al the lime of approving the financial slalements. the Iruslees have a reasonable expectation thal the charity has adequate resources lo continue in operational existence for the foreseeable future. Thus the trusleos continue lo adopt the going concern basis of accounting in preparing the financial slalements. 1.3 Charitable funds Unrestricted funds are available for use at the discretion of the Iruslees in furtherance of their chaiitable objects'ves. Designated funds comprise funds which have been sel aside al the discretion of the trustees for specific purposes. Restricted funds are subject 10 specific conditions by donor$ as lo how Ihgy may be used. 1.4 Income Income is recognised when the charity is legally enlilled lo il after any performance conditjons have en mel, th8 amount$ can be Measured r81iably, and11 is probable that income will be re¢eNed. Cash donations are recognised on receipL Other donations are recognised once the charity has been notified of the don81ion, unles5 P8rformance conditions require deferral of th8 amount. Income lax recoverable in relatson lo donations received under Gift Aid or deeds of covenant is rewgnised at lh8 time of the donation. 1.5 Expendlture Liabilities are recognised as expenditure a8 soon as there is a legal or conslruetive obligation committing the charity to that expenditure, 11 is probable that selllemenl will be required, and the amount of the obligabon can be measured reliably. All expenditure is accounted for on an accruals basis. 10-
Irwin - Donaghey - Stockman COMMUNITY ADVICE CAUSEWAY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2020 A¢¢ounting policies Icontlnuedl 1.8 Tangible fixed a88ets Tangible fixed assets are initially measured at ¢osl and subsequently measured at ¢osl or valuation, nel of depreciation and any impaimienl losses. Depreciation is recognised so as lo write off the cost or valuation of assèts less their Tesidual values over their useful lives on the following bases.. Fixtu8 and fittings Computers 20% reducing balance 200/0 reducing balance The gain or loss arising on the disposal of an asset is dètermined as the difference between the sale proceeds and the carrying value of the a8sel, and is recognised in net incomel(expendilurel for tho year. 1.7 Impairment of flxed a8set8 Al each reporting end dale, the charity reviews the carrying amounts of its tangible assets lo detemiine whether there is any indication th81 those assets have suffered an impairment loss. If any such indiation exists, the recoverable amount of the asset is eslimaled in order to determine the ext¢nt of the impaimienl loss lif any). 1.8 Cash and cash equlvalent8 Cash and cash equivalents include cash in hand, deposits held al call with banks, other short-tern liquid investments with original malurilies of the months or less. and bank overdrafts. Bank overdrafts are shown within bprrowings in current liabilities. 1.9 Financial Instruments The charity has elected to apply the prcsvisions of Section 11 '8asic Financial Instnjmenls. and Section 12 'Other Financial Instruments Issues, of FRS 102 to all of ils financial inslrumenls. Fnancial instruments are recognised in the charity's balance sheet when the charity becomes party lo the contractual provisions of the inslrumenl. Financial assets and liabilities are offse( with the nel amounts presented in the financial slalements, when there is a legally enforceable right lo sel off the iecognised amounts and there 18 an intention lo settle on a n81 basis or to realise the asset and settle the liability simultaneously. Baslc flnanclal 8s5ets Basic financial assel$, which include debtors and cash and bank balances, are initially measured al transaction price including transaction costs and are subsequently carried at amortised cost using the gffeclive inieresl method unless the arrangement cLst111&S a financing transaction, where the transaction is moasured al the present value ol the future receipts discounted al a market rate ot interest. Financial assets classified 8s receivable within one year are not amorti$ed. Ba$1¢ flnanclal Ilabllltles Basic financial liabilities, including creditors and bank loans are initially recognised al transaction price unless the arrangement conslilules a financing Iransacb'on, where the debt instrument is measured al the present value of the future payments discounted al a market rale of interest. Financial liabilities classified as payable within one year are not amortised. Trade creditors are obligations lo pay lor goods or services that have been acquired in the ordin8ry course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or18ss. If not, they are presented as non-currgnl liabilities. Trade Creditors are recognised initially al Iransath'on prlce and subsequelllly measured al amortised cost using the effective interest method. 11
COMMUNITY ADVICE CAUSEWAY - Donaghey - Siockman NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2020 Accounting pollcle8 (Continued) Derecognltlon of flnanclal lièbllltles Financial liabilities are derecognised when the charity'$ conlraclual obligation5 expire or are di$¢harged or cancelled. 1.10 Employee benefits Termination bènefits are recognised immedialoly as an expensg when the charity is demonstrably commilled lo lenrinale the employment of an empkjyee or lo provide lerminalion benefits. 1.11 Retirgmont bèneflts Payments lo defined contribution retirement benefit schemes are chaTged as an expense as they fall due. 1.12 Govèrnmgnt urants Grants are credited lo deferred revenue. Grants towards capital expenditure are released lo the Slalemenl of Financial Activities over the expected useful life of the assets. Grants towards revenue expenditure are released to the profil and loss account as the related exp&ndilure is incurred. Critical accountlng e$tlmate$ and judgements In the application of the charity's accounting policies, the trustees ale requifed lo make judgements, eslimales and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumption5 are based on hlstorical experience and other factors that are considered lo be relevant. Actual results may diffei from Ihese estimates. The eslimales and underlying assumptions are reviewad on an ongoing basis. Revisions to accounting slim81es are recognised In the period in which the estimate is revised where the revision affects only that period, or in the period of the revlsion Ènd future periods where the revision affects both current and future periods. Donatlon8 and grants Unre8trlcted Restrlcted fundB fund$ general 2020 Total Unreslricled Restricted funds funds general 2019 Total 2021 2020 2019 2019 Donations and gifts Grants receivable 380 32,238 380 405,686 841 58,957 841 439,400 373.448 380,443 32,618 373,448 406.066 59.798 380,443 440.241 Donations and gifts Other 380 380 841 841 380 380 12-
Irwin - Donaghey Stockman COMMUNITY ADVICE CAUSEWAY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2020 Donatlons and grants Iconlinuedl Total Unrestrlcted Re¥tricted funds funds general 2020 Total Unreslricl¢d Restricted funds funds general 2019 2020 2020 2019 2019 Grants receivable for core actlvlties DFC Grant Release Pension Wise Causeway Coast & Glens Borough Council EUSS NIFHP Welfare Reform MAS Money & Debt Project Other 4,OS3 1,675 9,OOCI 4,063 1,675 9,000 2.094 3,782 2.094 3.782 229,907 229,907 17,50Q 85.245 28,507 251 29,538 288.239 286,239 17,500 85,245 28,507 251 29.538 26,835 67,369 26.835 67,369 50,886 50,888 2,195 2,195 32,238 373,448 405,886 58,957 380,443 439,400 Investments Unrestrlcted Unreslricled funds funds general general 2020 2019 Interest receivable 109 97 13-
Irwin - Donaghey . Stockman COMMUNITY ADVICE CAUSEWAY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2020 Charitable activities 2020 2019 Grant funding of activities (see note 6) 73.140 127,559 Share of support cos15 (see note 7} Share of governance costs {see note 71 312,338 1.933 328,313 2,226 387,411 458,098 Analysis by fund Unreslricled funds - general Restricted funds 4.683 382.728 149,205 308,893 387,411 458 098 Grants payable 2020 2019 Grants lo instilulions.. Other 73,140 127,559 14-
Irwin Donaghey . Stockman COMMUNITY ADVICE CAUSEWAY NOTES TO THE FINANCIAL STATEMENTS {CONTINUED} FOR THE YEAR ENDED 31 MARCH 2020 Support C08ts Support Governance Costs costs 2020 Support Governance costs costs 2019 Staff costs Depreciation Rent, rates and insurance Light and heal Cleaning Printing, poslagp, slalionery and advertising Telephone Compulgr costs Travel and eniertainmenl Bank charges General expensès Subscriptions and training 260,572 2,088 260,572 2,088 289,965 2,610 289,965 2,810 12,647 2,698 12.647 2,698 10,152 2,571 20 10,152 2,571 20 3,318 6,532 3,491 6,875 178 6,782 3,318 6,532 3.491 6,875 178 6,782 3.001 6.410 1,531 6,599 203 2,247 3,001 6,410 1.531 6,599 203 2,247 7,157 7,157 3,004 3,004 Audit fees 1,933 1,933 2,226 2,226 312.338 1.933 314,271 328,313 2.226 330,539 Analysed betwèen Charitable activ((ies 312.338 1.933 314.271 328.313 2.228 330,539 Governance costs includes payrnenl$ to the auditors of £1.44012019- £1,226) lor audit fees. Trust868 None of the Iruslees lor any persons conneclod with them) received any remuneration or benefits during the year. 15-
Irwin Donaghey Stockman COMMUNITY ADVICE CAUSEWAY NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2020 Employee8 Number of pmploy99S The average monthly number ot employees during the year was.. 2020 Number 2019 Numbgr 11 13 Employment C08t8 2020 2019 Wages and 8alarie8 Other pension costs 255,019 5,553 273,482 16,483 260.572 289,965 10 Tanglble flxed assets Fixturès and flttlng5 Computers Total Cost Al 1 April 2019 14,392 30,775 45,1e7 Al 31 March 2020 14.392 30,775 45.167 Depreclatlon and Impalrmgnt Al 1 April 2019 Depreciation charged in the year 13,373 204 21,352 1,885 34,725 2,089 At 31 March 2020 13.577 23,237 36,814 Carrylng amount Al 31 March 2020 815 7,538 8.353 Al 31 March 2019 1.019 9,423 10,442 11 Dèbtors 2020 2019 Amounts falllng du• wlthin one year.. Other debtors 31.413 13,964 16.
COMMUNITY ADVICE CAUSEWAY - Donaghey ' Stockman NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2020 12 Credltor8.- amounts falllng due within on8 year 2020 2019 Note8 Other laxalion and social 8ecurty Deferred income Accruals and deferred income 12,992 76,949 8,081 4,690 48,588 3.710 13 98,022 56,988 13 Doterred Income 2020 2019 Arising from govemment grants Other deferred income 39,275 44,373 42.383 14,579 83,648 56.962 Deferred income is included in the financial statements as follows.. 2020 2019 Current liabilili&s Shown as deferred income on the fats of the balance sheet 76,949 6,699 48,588 8,374 83,648 56,962 77-
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Irwin - Donaghey Stockman COMMUNITY ADVICE CAUSEWAY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2020 15 Related party tran¥actlons There were no disclosable related party Iransaclion$ during the year12019 - none).