Company Registration No. N1035056 (Northern Ireland) ids. chartered accountants COMMUNITY ADVICE CAUSEWAY ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 IDS Chartered Accountants LLP 23125 Queon Street COLERAINE Co Londonderry BT62 1 BG
COMMUNITY ADVICE CAUSEWAY ids. chartered accountants CONTENTS Page Legal and adminlstrative Infomation Trustees, report Statement of trustees, responslblllties Independent audltofs report Statement of financlal actlvldes Balance sheet Notes to the financial statements 10-20
COMMUNITY ADVICE CAUSEWAY ids. chartered accountants LEGALAND ADMINISTRATIVE INFORMATION Trustees D Martln AT McWilliam8 M Gordon D Powell D Johnston T Faure Mrs R Loftus C Mcwhinney {Appolnted 11 March 2024) Secretsry S Boswell Charlty number NIC103018 Company number N1035056 R8glstsred offlce CRUN Building 1-5 Brook Street COLERAINE Co Londonderry BT52 1 PW Audltor IDS Chartered Accountants LLP 23125 Queen Street COLERAINE Co Londondery BT52 1 BG Bankor8 Bank of Ireland 2 The Diamond COLERAINE Co Londondory BT52 1DE
COMMUNITY ADVICE CAUSEWAY ids. chartered accountants TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2024 The trustees present their annual report and financial statements for the year ended 31 March 2024. The accounts have been prepared in accordan with the accounting policies set out in note 1 to the accounts and comply with the Companies Act 2006 and "Accounting and Reporting by Charitles: Statement ol Recommended Practice applicable to charities preparing thelr accounts in accordance wlth the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015}' Objectlves and actlvltios The mission of th& Charlty Is to ensure that individuals do not suffer due to: Lack of knowledge of their rights and r8sponslbllities Lack of knowledge of the services available to them An inability to express their needs effectively To exercise a responsible influence on the development of laws, pollcles and servic98 locally, regionally and nationally. The Charity assists in the provlsion of a free, Independent, confidentlal and Smpartial service of advlce, Information and counsel for the public and with the implementation of such advice on different areas of the law Including consumer, employment legislation, soclal security benefits, money advice, health, housing rights, education, travel, legal, tax, utllity, immigration, discrimination and representation at tribunals. The Charity aims to reduce stress, wory and empower clients through the provision of these services. The Charity seeks to make representations to and Influence Governmenl and other bodies regarding the development and implementation of appropriate policies. The communlty benefits through benefit awareness sessions and money advice sesslons by educating them on their rights. These services are available to averyone regardless of race, gender, sexuality, age, nationality, disability or religlon. who live In the council area of Causeway Coast & Glens. The trustees have paid due regard to guidan issued by the Charity Commission in deciding what activities the charity should undertake. Achlevements and perfomianco Flnanclal revl8W During the current financial year the charity had a net surplus for the year to 31 March 2024 was £31,293 (2023.. net surplus of £11,193). The Charity regularly revlews Its policy on risk. The trustees have assessed the major risks to whlch the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the malor risks. The main risks to the charity are associated with being adequately funded to continue with Its main objeGtives. The charity is h&avily d&pendenl on grants the Causeway Coast & Glens Borough Council. The Charity plans to continue to Spend resources in order to achieve 5ts misslon, as set out above. Structure, governance and management Community Advice Causeway Is a charitable company limlted by guarantee. It is governed by its memorandum and artlcles of assoclation. It is registered as a charity with the Charlty Commission for Northern Ireland and is recognised as a charity by HMRC.
COMMUNITY ADVICE CAUSEWAY ids. chartered accountants TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were: J Ramsey (Resigned 31 March 2024) D Martin AT Mcwilliams M Gordon D Powell D Johnston T Faure Mrs R Loftus C MclNhlnney (Appointed 11 March 2024) Recrultmènt and appolntment of trustees Trustees are recruited by a fomial application, interview, assessment and appointment process. Thls process is carried out by the Trustee Board. No persons external to the charlly are entit18d to appoint trustees. Successful applicants follow an Induction process carried out in part by the Chi8f Officer and in part by the Trustee Board. We operate a training and development policy for our Trustee Board, including an annual skills audit. Organlsatlonal structure and declslon maklng Operalional day-to-day decisions are delegated to the Chlef Officer, Samanlha Boswell. Financial and strategic decisions are the responsibility of the Board. Trustee Board sub-groups are responsible for Govemance, Human Resources and Finance decisions, meeting quarterly. General Trustee Board meetings are also held quarterly. Relationshlp wlth related partles There were no assoclations with related parties during the current financial year. None of th8 trustees has any beneficial interest In the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up. Employee Involvement Applications for employment by disabled persons are always fully considered, bearing in mind the aptitudes of the applicant concemed. In the event of members of staff becomlng dlsabled, every effort is made to ensure that thelr employment within the charity continues and that the appropriale training is arranged. It is the pollcy of the charity that the training, career development and promotion of disabled persons should, as far as possible, be Identical to that of other employees. Audltor In accordance wlth the company's artlcles, a resolution proposing that IDS Chartered Accountants LLP be reappointed as auditor of the company will be put at a General Meeting. Dlsclosure of Informatlon to audltor Each of the trustees has confirmed that there is no informatlon of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such infomation. The trustees, report was approved by the Board of Trustees. S Bosw811 Secretary Dated: 21 November 2024
COMMUNITY ADVICE CAUSEWAY ids. chartered accountants STATEMENT OF TRUSTEES. RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2024 The trustees, who are also the direct015 of Community Advice Causeway for the purpose 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). Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charlty and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year. In preparing these financial ststements, the trustees are requlred to- select suitable accounting policles and then apply them consistently., observe the methods and principles In the Charities SORP., make Judgements and estimates that are reasonable and prudent-, state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explalned In the financial statements. and prepare the flnanclal statements on the going concem basls unless It Is Inapproprlate to presume that the charlty wlll contlnue In operatlon. The trustees are responsible for keeping adequate accounting records that disclose wlth reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financlal statements 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 prevention and delection of fraud and other irregularities.
COMMUNITY ADVICE CAUSEWAY ids. chartered accountants INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF COMMUNITY ADVICE CAUSEWAY Opinion We have audited the financial statements of Community Advice Causeway (the 'charity') for the year ended 31 March 2024 which comprlse the statement of financi81 activities, the balance sheet and the notes to the financial statements, including a summary of significanl accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdorn Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland {Unlted Kingdom Generally Accepted Accounting practi). In our opinion, the financial statements.. give a true and fair view of the state of the charitable company's affalrs as at 31 March 2024 and of Its Incoming resources and application of resources. including its income and expenditure, for Ihe year then ended., have been properly prepared in accordance with Unit&d Klngdom Generally Accepted Accounting Pract1., and have been prepared in accordance wlth the requiremenis of the Companies Act 2006. Basls for opinion We conducted our audit in accordance wllh International Standards on Auditing (UK) (ISAS (UK)) and applicable law. Our responsibilities under those standards are further described in the Audltoffs responsibilities for the audil ol the financial statements section of our report. We are Independent of the charity in accordance wlth 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 accordan with these requirements. We believe that the audit evidence we have obtained Is sufficient and appropriate to provlde a basis for our opinion. Concluslons relatlng to golng concern In auditing the financial statements, we have concluded that the trustees, use of the going concem basis of accounting In the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any materlal uncertainties relating to events or condits'ons that, individually or collectively, may cast slgnificant doubt on the charity's ability to continue as a going concern for a period of at least e1ve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the trustees with respect to golng concern are described In the relevant sections of this report. Other Informatlon The trustees are responsible for the other Information. The other information comprlses the informatlon Included in the annual report, Other than the financial statemenls and our auditorfs report thereon. Our opinion on the financial statements doe5 not cover the other information and we do not expres5 any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other infomiation and, in doing so, consider whether the other Information is Materially Inconsistent with the financlal statements or our knowledge obtained in the audlt or othemlse appears to be materially misstated. If we identify such material inconsistencles or apparent material misstatements, we are required to determine whether there is a material mlsstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We h8ve nothing to report In thls regard. Oplnions on other matters prescribed by the Companie5 Act 2006 In our opinion, based on the work undertaken in the course of our audit.. the Informatlon given In the director's report for the financial Period for whlch the financlal statements are prepared is consistent with the financial statements., and the director's report have been prepared in accordance with 8pplicable legal requirements.
COMMUNITY ADVICE CAUSEWAY ids. chartered accountants INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF COMMUNITY ADVICE CAUSEWAY Matters on which we are requlred to report by exception In the light of the knowledge and understanding of the charity and Its environment obtained in the course of the audit, we have not identified material misstatements in the directors, report included within the trustees, report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion.. adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us. or the financial statements are not In agreement wlth the accountlng records and returns; or certain disclosures of trustees. remuneration specified by law are not made. or we have not reiVed all the information and explanations we require for our audit., or the trustees were not entitled to prepare the financial statements In accordance with the small companles reglme and take advantage of the small companies, exemptions in preparing the truste88' report and from the requirement to prepare a strategic report. Responslbllltles of trustees As explalned more fully in the statement of trustees, responsibllities, the trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statemenls and for being satisfied that they give a true and fair view, and for such intemal control as the trustees determine is necessary to enable the preparation of financial statements that are fre8 from material mi55tatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assesslng the charlty's ability to continue as a going concern, disclosing, as applicable, matters related to going conrn and using the going concern basis of accounting unless the trustees either intend to liquidate the charltable company or to ase operations, or have no realistic alternative but to do so. Audltor's responslbllltles for the audit of the flnanclal statements Our objectives are to obtain reasonabl6 assurance about whether the financial statements as a whole are free from malerial misstatement, whether due to fraud or error, and to issue an auditor's report that includes our oplnion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance wlth ISAS (UK) will always detect a material misstatement when it exlsts. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. Irregularities, includlng fraud, are Instances of non-compliance with laws and regulations. We deslgn procedures In Ilne with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below. Our approach to identifying and assessing the risks of material misstatement in respect of irreguEarfties Includlng fraud and non-compliance with laws and regulations, was as follows.. we identified the laws and r8gulations applicable to the charity through discusslons with trustees and other management. and from our commercial knowledge and experience of the sector,. we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and Inspecting legal correspondence. We assessed the susceptibility of the charity's financial statements to material misstatement, including obtaining an understandlng of how fraud might occur, by.. making enquiries of management as to where they considered there was susceptibility to fraud. their knowledge of actual, suspected and alleged fraud., considering the internal controls in place to mitigate risks of fraud and non-complian wlth laws and regulations., and performing analytical procedures to Identify any unusual or unexpected relationships., reviewing journal entries to identify unusual transactions- assessing whether judgements and assumptions made in determining the accounting estlmates were indicative of potential bias., investigating the rationale behind any significant or unusu81 transactions.
COMMUNITY ADVICE CAUSEWAY ids. chartered accountants INDEPENDENT AUDITOR'S REPORT {CONTINUED) TO THE TRUSTEES OF COMMUNITY ADVICE CAUSEWAY In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to.. agreelng financial statements disclosures to underlying supporting documentation,. reading the minutes of meetings of those board of trustees; enquiring of management as to actual and potential litigation and claims., reviewing legal correspondence. There are inherent limltatiDns in our audit procedures described above. The more removed laws 8nd regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-Gompliance with laws and regulations to enquiry of the trustees and other management and the inspection of regulatory and legal correspondence, If any. Materlal mlsstatemenls thai arise due to fraud can be harder to detect than those that arise from error as they rnay involve deliberate concealment or collusion. A further description of our re5ponsibilitie5 is available on the Financial Reporting Council's webslte at.. https:11 www.frc.org.uklaudltorsresponslbilities. This description forms part of our auditor's report, Use of our report This report is made solely to the charitable company's trustees, as a body, in accordance with Part 4 of the Charilies (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might slate to the charitable company's members those matters we are required to state to them in an auditor's report ar)d for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and th8 charitable company's trustees as a body, for our audit work, for thls report, or for the opinions we have formed. This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent pemiitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for thls report, or for the opinions we have formed. (Senlor Statutory Audltor) for and on behalf of IDS Chart8red Accountants LLP Statutory Audltor 23125 Queen Street COLERAINE Co Londonderry BT52 1 BG 21 November 2024
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COMMUNITY ADVICE CAUSEWAY ids. chartered accountants BALANCE SHEET ASAT31 MARCH 2024 2024 2023 Notes Fixed assets Tangible assets 12 5,188 5,160 Current assets Debtors Cash at bank and In hand 13 23,210 198,932 51,313 205,727 222,142 257,040 Crodltors: amounts falllng due wlthln one year 14 (68,881) (134,262) Net ¢urrant assets 153,261 122,778 Totsl assets less current Ilabllltles 158,449 127,938 Deferred Income 16 (3,127) (3,909) Net a888ts excludlng penslon Ilablllty 155,322 124,029 The funds of the charlty Restricted Income funds Unrestricted funds - general Unrestricted funds- designated 17 91,870 34,102 29,350 73,730 20,949 29,350 18 155,322 124,029 The financial statements were approved by the trustees on 21 November 2024 M Gordon Dlrector D Johnston Dlrector Company registration number N1035056 (Northern Ireland)
COMMUNITY ADVICE CAUSEWAY ids. chartered occountants NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Accounting policies Charlty Informatlon Community Advice Causeway is a private company limited by guarantee incorporated in Northern Ireland. The registered Offi is CRUN Building, 1-5 Brook Street, COLERAINE, Co Londonderry. BT52 1PW. 1.1 Accounting conventlon The financial statements have been prepared in accordance with the Companies Act 2006 and 'Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordan with the Financi81 Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" las amended for accounting periods commencing from 1 January 2016). The charity Is a Public Benefit Entity as defined by FRS 102. The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows. The financial statements are prepared In sterllng, whlch Is the functlonal currency of th6 charlty. Monetary amounts in these flnanclal statements are rounded to the nearest £. The financial statements have been prepared under the hlstorlcal cost conventlon. The prlnclpal accountlng policies adopted are set out below. 1.2 Golng concern At the time of approving the financial ststements, the trustees have a reasonable expectation that the charlty has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements. 1.3 Charftable funds Unrestricted funds are avallable for use at the dlscretlon of the trustees in furtherance of their charftable objectives. Designated funds comprise funds which have been set aside at the discretlon of the trustees for specltlc purpose5. Restricted funds are subject to specific conditions by donors as to how they may be used. 1.4 Income Income is recognlsed when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that Income will be received. Cash donations are recognised on receipt. other donations are recognlsed once the charity has been notified of the donation, unless perfomance conditions require deferral of the amount. Income tax recoverable in relation to donations received under GiftAid or deeds of covenant is recognised at the time of the donation. 1.6 Expendlture Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, It is probable that settlement will be required, and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accruals basis. 10-
COMMUNITY ADVICE CAUSEWAY ids. chartered accountants NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Accountlng pollcl8S (Continued) 1.6 Tanglble flxed assets Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Depreciation is reGognised so as to wrlte off the cost or valuation of assets less their resldual values over thelr useful lives on the following bases.. Flxtures and fittings Computers 20Yo reduclng balance 20% reducing balance The galn or loss arlslng on the dlsposal of an asset Is determlned as the difference beeen the sale proceeds and the carrying value of the asset, and Is recognised In the statement of financial aclivitles. 1.7 Cash and cash equlvalents Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less. and bank overdrafts. Bank overdrafts are shown wlthin bOowingS in current liabilities. 1.8 Flnanclal Instruments The charity has elected to apply the provision5 of Section 11 'Basic Financial Instruments, and Section 12 'Other Financial Instruments Issues, of FRS 102 to all of its financial instruments. Flnancial Instruments are recognised In the charity's balance sheet when the charlty becomes party to the contractual provisions of th6 Instrument. Financial assets and liabllllies ar8 offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Baslc flnanclal assets Basic financial assets, whlch Include debtors and cash and bank balances, are Inltlally measured at transaction price including transaction costs and are subsequently carried at amortlsed cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future r8ceipts discounted at a market rate of Interest. Financial assets classified as receivable within one year are not amortised. Baslc flnanclal Ilablllties Baslc financial liabilities, including creditors and bank loans are initially recognlsed at transaction price unless the arrangement constitute5 a financing transaction. where the debt Instrument is measured at the present value of the future payments dlscounted at a market r8te of interest. Financial liabilities classified as payable within one year are not amortised. Trade creditors are obligations to pay for goods or services that have been acquired In the ordln8ry course of operations from suppliers. Amounts payable are classified as current liabilities if payment Is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction pri and subsequently measured at amortised cost using the effective interest method. Derecognition of flnancial liabilities Financi81 Ilablllties are derecognised when the charltys contractual obligations expire or are discharged or cancelled. 1.9 Retlrement beneflts Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due. 11
COMMUNITY ADVICE CAUSEWAY ids. chartered occountants NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Accountlng pollcles (Continued) 1.10 Government grants Grants towards revenue expenditure and capital expenditure are released to the profit and loss account as the related expenditure Is Incurred. Crltlcal accounting estlmates and Judgements In the applicatlon of th8 charlty's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readlly apparent from other sources. The estimates and associated assumptions are based on historical exp8rience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basls. Revisions to accounting estlmates are recognised in Ihe period in which the estimate is revised where the revision affects only that period, or In the period of the revision and future periods where the revislon affects both current and future periods. Donatlons and grants Unrestrlcted Restrlcted funds funds general 2024 Total Unrestricted Restricted funds funds general 2023 Total 2024 2024 2023 2023 Donations and gifts Grants receivable 200 11,753 200 550,717 200 16,265 200 521,561 538,964 505,296 11,953 538,964 550,917 16,465 505,296 521,761 Donatlons and glfts other 200 200 200 200 200 200 200 200 Grants recelvable for core actlvltles DFC Grant Release Pension Wise Causeway Coast & Glen3 Borough Councll CRUN PHA Welfare Reform Money & Debt Project Other 17,830 17,830 782 6,160 4,810 980 10,350 22,675 27,485 980 10,350 782 6,160 241,313 241.313 930 92,068 91,815 38,685 61,134 243,257 243,257 125 93,362 97.753 48,249 930 125 92.068 91,815 38,685 57,253 93,362 97,753 48,249 3,881 11,753 538,964 550.717 18,265 505,296 521,561 12-
COMMUNITY ADVICE CAUSEWAY ids. chartered accountants NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Income from Investments Unr88tricted Unrestricted funds funds 2024 2023 Interest receivable 1,778 270 Expendlture on charltable actlvltles 2024 2023 Dlrect costs Gr8nt funding of activities (see note 6) 18,963 33,434 Share of support and govornanc? costs (see note 7) Support Governance 500,476 1,983 475.484 1,920 521,402 510,838 Analysis by fund Unrestricted funds- general Restricted funds 578 520,824 4,958 505,880 521,402 510,838 Grants payable 2024 2023 Grants to InstitLrtions.' Glenshane CD LCDI 18.963 18,000 15,434 18,963 33,434 13-
COMMUNITY ADVICE CAUSEWAY ids. chartered accountants NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Support costs Support Governance costs costs 2024 Support Governance costs costs 2023 Staff costs Depreciation Rent, rales and insurance Light and heat Prlnting, postage, statlonery and advertising Telephone Computer costs Travel and entertainment Bank charges General expenses Subscriptions and tralnlng 434,551 2,042 11,641 4,556 434.551 2.042 11,641 4,556 405,205 1,290 11,777 6,436 405.205 1.290 11,777 6,436 4,701 2,584 9,052 3,677 161 7,228 20,283 4,701 2,584 9,052 3,677 161 7.228 20,283 7,892 5,443 13,926 1,509 192 7,811 14,003 7,892 5,443 13,926 1,509 192 7,811 14,003 Audit fees 1,983 1,963 1,920 1,920 500,478 1.963 502,439 475,484 1,920 477,404 Analysed beeen Charitable activities 500,476 1,963 502,439 475,484 1,920 477,404 Govemance costs includes payments to the auditors of £1,963 (2023- £1,920) for audlt fees. Net movement In funds 2024 2023 The net movement in funds is stated after chargingl(crediting): Fees payable for the audit of the charity's financlal statements Depreciatlon of owned tangible fixed assets Los5 on disposal of tangible fixed assets 1,963 1,297 745 1,920 1.289 Trustees None of the trustees (or any persons connected with them) received any remuneratlon or benefits during the year. 10 Employees The average monthly number of employees durfng the year was: 2024 Number 2023 Number 16 13 14-
COMMUNITY ADVICE CAUSEWAY ids. chartered accountants NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 10 Employees {Contlnued) Employment costs 2024 2023 Wages and salaries Other pension costs 421,226 13,325 393,951 11,254 434,551 405,205 11 Taxatlon The charity Is exempt from taxatlon on Its actlvitles because all Its In¢ome18 applled for charltable purposes. 12 Tanglble flxed assets Flxturès and flttlngs Computgrs Total Cost At 1 April 2023 Additions Disposals 14,392 31,895 2,072 (3,280) 46,087 2,072 (3,280) At 31 March 2024 14,392 30,487 44,879 D8preclatlon and Impalrment At 1 Aprll 2023 Depreclation charged In the year Elimlnated In respect of disposals 13,975 83 26,953 1,214 (2,534) 40,928 1,297 (2,534) At 31 March 2024 14,058 25,633 39,691 Carrylng amount At 31 March 2024 334 4,854 5,188 At 31 March 2023 418 4,742 5,160 13 Debtors 2024 2023 Amounts falllng due wlthin one year: Other debtors 23,210 51,313 15-
COMMUNITY ADVICE CAUSEWAY ids. chartered accountants NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 14 Creditors: amounts falling due within on8 year 2024 2023 Notes Other taxation and social security Deferred incom& Other creditors Accruals and deferred Income 11,537 46,819 18.176 105,611 48 10,427 15 10,525 68,881 134,262 15 Deferred Income 2024 2023 Arising from government granls Other deferred income 48,898 1,050 62,989 46,531 49,946 109,520 Deferred income is Included in the financial statements as follows.. 2024 2023 Deferred income is included within.. Current liabilities Shown as deferrad Income on the face of the balance sheet 46,819 3,127 105,611 3,909 49,946 109,520 Movements In the year.. Deferred Income at 1 April 2023 Releasad from previous periods Resources deferred in the year 109,520 (782) (58,792) 143,541 (3,909) (30,112) Deferred income at 31 March 2024 49,946 109.520 16 Retirement ben8fit schem88 2024 2023 Defined contrlbutlon schemes Charge to profit or loss in respect of defined contribution schemes 13,325 11,254 The tharity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently admlnistered fund.
COMMUNITY ADVICE CAUSEWAY ids. chartered occountants NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 17 Restricted funds The restrfcted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used. At 1 Aprll 2023 Incomlng Resources At 31 March resources axpended 2024 73,730 538,964 (520,824) 91,870 Pravious year: At 1 Aprll 2022 In¢omlng resources Resourc68 At 31 March expended 2023 74,314 505,296 (505,880) 73.730 18 Unrestrfcted funds - deslgnated These are unrestricted funds which are material to the charity's activitles. At 1 Aprll 2023 Transfers At 31 March 2024 29,350 29,350 Prevlous year: At 1 Aprll 2022 Transfers At 31 March 2023 27,850 1,500 29,350 19 Unrestrl¢ted funds The unrestricted funds of the charity comprfse the unexpended balances of donations and grants which are not subject to specific conditions by donors and gr8ntors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by th9 trustees for specific purposes, At 1 April 2023 Incoming resources Resources expended Transfers At 31 March 2024 General funds 20,949 13,731 (578) 34,102 17-
COMMUNITY ADVICE CAUSEWAY ids. chartered accountants NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 19 Unrestricted fund8 {Contlnued) Prevlous year: At 1 Aprfl 2022 Incomlng rnsources Resources expended Transfers At 31 March 2023 General funds 10,672 16,735 (4,958) (1.500) 20,949 18-
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COMMUNITY ADVICE CAUSEWAY ids. chartered accountants NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 21 Related paty transactions There were no disclosable related paty transactions during the year (2023- none). -20-