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 re￿iVed 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 con￿rn 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

ccountan
ZS to 73

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 be￿een 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 bO￿owingS 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 be￿een
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-

00)c
ids.
chartered accountan
¢X) p I
OJ (o
7JV*
O LY) r
¢D fj

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-