ids. Company Registratlon No. N1035056 (Northern Ireland chartered accountants COMMUNITY ADVICE CAUSEWAY ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 IDS Chartered Accountants LLP 23125 Queen Street COLERAINE Co Londonderry BT62 1 BG
COMMUNITY ADVICE CAUSEWAY ids. chartered occountants CONTENTS Page Legal and admlnlstrative information Trustees, report Independent audltorfs report Statement of financial actlvltles Balance sheet Not&s to the flnanclal statements 10-20
COMMUNITY ADVICE CAUSEWAY ids. chartered occountants LEGAL AND ADMINISTRATIVE INFORMATION Trusteas D Martin AT Mcwilliams M Gordon D Powell D Johnston T Faure Mrs R Loftus C Mclthinney Secretsry S Boswell Charfty numb8r NIC103018 Company number N1035056 Reglstored offlco CRUN Buildln9 1-5 Brook Street COLERAINE Co Londonderry BT52 1 PW Audltor IDS Chartered Accountants LLP 23125 Queen Street COLERAINE Co Londonderry BT52 1BG Bankers Bank of Ireland 2 The Diamond COLEFIAINE Co Londonderry BT52 1DE
COMMUNITY ADVICE CAUSEWAY ids. chartered occountants TRUSTEES, REPORT {INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2025 The trustees present their annual report and financial statements for the year ended 31 March 2025. The account5 have been prepared in accordance with the accounting policies set out in note 1 to accounts and comply with the Companies Act 2006 and 'Accounting and Reporting by Charlties.. Statement of Recommended Practice applicable to charities preparlng their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) (effective 1 January 2015). Objectlves and actlvlties The mission of the Charity is to ensure that individuals do not suffer due to: Lack of knowledge of their rights and responsibilities 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, policies and services 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 implementation of such advlce on different areas of the law Including consumer, employment legislation, social security benefits, money advice, health, housing rights, education, travel, legal, tax, utility. immigration, discrimination and representatlon at tribunals. The Charity aims lo reduce stress, worry and empower clients through the provislon of these services. The Charity seeks to make representations to and influence Government and other bodles regardlng the development and implementation of appropriate policies. The communlty benefits through benefit awareness sessions and money advice sessions by educating them on their rights. These services are available to everyone regardless of race, gender, sexuality, age, nationality, disability or religion, who live in the council area of Causeway Coast & Glens. The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake. Achlevemants and performance Flnanclal revSew During the current financial year the charily had a net surplus for the year to 31 March 2025 was £80,537 12024.. net surplus of £31,293). The Chariiy regularly reviews its pollcy on rlsk. The trustees have assessed the major rlsks to whlch the charity Is exposed, and are satisfied that systems are In place to mitigate exposure to the major risks. The main risks to the charity are associated with being adequately funded to continue with its main objectives. The charity is heavily dependent on grants the Causeway Coast & Glens Borough CounGil. The Charlly plans lo continue to spend resources in order to achieve its mission, as set out above. structure, governanco and management Community Advi Causeway is a charitable company limited by guarantee. It is governed by its memorandum and articles of association. It is registered as a charity with Ihe Charity Commission for Northern Ireland and is recognised as a charity by HMRC. 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: D Martin AT Mcwilliams M Gordon D Powell D Johnston T Faure Mrs R Loftus C Mcmthinney
COMMUNITY ADVICE CAUSEWAY ids. chartered accountants TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Recruitment and appointment of trustees Trustees are recruited by a fomial application, interview, assessment and appointment process. This process is carried out by the Trustee Board. No persons external to the charity are entitled to appoint tfustees. Successful applicants follow an induction process carried out in part by the Chief Officer and in part by the Trustee Board. We operate a training and development policy for our Trustee Board, including an annu81 skills audit. Organlsational structure and decision making Operational day-to-day decisions are delegat8d to the Chiaf Officer, Samantha Boswell. Financial and strategic decisions are the responsibility of the Board. Trustee Board sub-groups are responsible for Governance, Human Resources and Finance decisions, meeting quarterly. General Trustee Board meetings are also held quarterly. Relatlonshlp wlth related partlès There were no associations with related partie$ during the current finan¢lal year, None of the 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 wlnding up. Employee Involvement Applications for employment by disabled persons are always fully considered, bearing In mind the aptitudes of the applicant concerned. In the event of members of staff becoming disabled, every effort is made to ensure that their employment within the charity Gontinues and that the appropriate training is arranged. It is the policy 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. ststement of trustees, r8sponslbllltle8 The truslees, who are also the directors of Community Advice Causeway for the purpos8 of company law, are responsible for preparing the Trust8es' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom GenerallyAccepted Accounting Practice}. Company Law requires the truslees to prepare financial statements for each financial year which glve a true and fair view of the stale of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year. In pr8P8ring these financial statements, the trustees are required to: select suitable accounting policies and than apply them Gonslstently., observe the methods and princlples in the Charities SORP; make judgements and estimates that are reasonable and prudent., and prepare the financial statements on the going concern basis unless it is inappropriate to Presu that the charity will continue In operation. The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial stat8ments comply with the Companies Act 2006. They are also responsible for safeguarding the asset5 of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Auditor In accordance with the company's articles, a resolution proposing that IDS Chartered Accountants LLP be reappointed as auditor of the company will be put at a General Meeting.
COMMUNITY ADVICE CAUSEWAY ids. chartered occountants TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Dlsclosure of Information to auditor Each of the trustees has confimied that there is no informatlon of whlch 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 information. The trustees, report was approved by the Board of Trustees. S Boswell Secretsry Dated.. 28 November 2025
COMMUNITY ADVICE CAUSEWAY ids. chartered occountants INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF COMMUNITY ADVICE CAUSEWAY Oplnlon We have audited the financial statements of Community Advice Causeway (the 'charity'} for the year ended 31 March 2025 which comprise the statement of financial activities, the balan sheet and the notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accountlng Standards, including Financial Reporting Standard 102 The Financial Reporting St8ndard applicable in the UK and R8public of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion, the financial statements: give a true and fair view of the state of the charitable company's affairs as al 31 March 2025 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended., have been properly prepared In accordance with United Klngdom Generally Actspted Accountlng Pracli¢e; and have been prepared In accordance wlth the requlrements of the Companies Act 2006. Basis for oplnlon We conducted our audit In accordance with Intemational Standards on Audiling (UK) IISAS (UK)) and applicable law. Our responsibilities under thos6 Standards are further described in th8 Auditor's responsibilili8s for the audit ol the financial slatements section of our report. We are independent of the charity in accordance wilh the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical Standard, and w8 have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that tha audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions rnlating 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 material uncertainties relating to events or conditions that, individually or collectively, may cast signifi'cant 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 responsibillties of the trustees wlth respecl to going concem are described in the relevant sections of thls report. oth•r Infomiatlon The trustees are responsible for the other information. The other information Gomprlses the information included in the annual report. other than the financial statements and our auditor's report thereon. Our opinion on the financSal statements does not cover the other information and we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, In doing so, consider whether the other infomation is materially inconsistent with the financial statements or our knowledge obtained in the audit or OtheISe appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement In the financial statements or a material misstatement of th8 Other information. If, based on the work we have perfonr¢ed, we concludo that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. Oplnions on other matters prescribed by the Companies Act 2006 In our opinion, based on the work undertaken in the course of our audit.. the information given in the director's report for the financial Period for which the financial statements are prepared is consistent with the financial statements., and the director's report have been prepared in accordance with applicable legal requirements.
COMMUNITY ADVICE CAUSEWAY ids. chartered occountants INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF COMMUNITY ADVICE CAUSEWAY Matters on whlch 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 i*, in our opinion.. adequate accounting records have not been kept, or returns adequate for our audit hava not been received from branches not visited by us., or the financial statamenls are not in agreement with the accountlng records and returns. or certain disclosures of trustees, remuneration specified by law are not made. or we have not received 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 ¢ompanies regime and take advantage of the small companies, exemptions in preparing the trustees, report and from the requirement to prepare a strategic report. Responslbllltles of trustees As explained more fully In the statement of trustees, responslbllltles, the trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial ststem8nts that are free from material misstatement, whether due lo fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concem, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate th8 charitabl8 company or to ceas8 operations, or have no realistic alternative but to do so. Audltofs responsiblllties for the audlt of the flnancial stataments Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a hlgh level of assurance but Is not a guarantee that an audlt conducted in accordance with ISAS (UK) wlll always detect a material misslatement when it exists. 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, Including fraud, are instan¢es of non-compliance wlth laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to whlch our procedures are capable of detecting irregularities, including fraud, is detailed below. Our approach to identifying and assessing the rlsks of material mlsstatemant In respect of Irregularities including fraud and non-compliance with laws and regulations, was as follows.. we identified the laws and regulations applicable to the charity through discussions with trustees and other management, and from our commercial knowledge and experience of the s8Ctor'. we assessed the extent of compllance 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 understanding 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 Intemal controls in place to mitigate risks of fraud and non-compliance with laws and regulations., and performlng analytical ProdureS to identify any unusual or unexpected relationships., reviewing journal entries to identify unusual transactions; assessing whether judgements and assumptions made in determining the accounting estimates were indicative of potential bias., investigating the rationale behind any significant or unusual transactions.
COMMUNITY ADVICE CAUSEWAY ids. chartered occountants INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF COMMUNITY ADVICE CAUSEWAY In response to the risk of Irregularities and non-¢ompliance with laws and regulations, we designed procedures which included, but were not limited to.. agreeing financial statements dlsclosures 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 limitation5 in our audit procedures described above. The more removed laws and 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 identrfy non-compliance with law5 and regulation5 to enquiry of the trustees and oth8r management and the inspection of regulatory and legal correspondence, if any. Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberat8 concealment or Golluslon. A further description of our responsibilities is available on the Financial Reporting Council's website at.. https'.11 www,frc.org.ukJauditorsresponsibilities. This description forms part of our auditor's report. Use of our report 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 8udit work has been undertaken 80 Ihat 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 Permitted 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 this report, or for the opinions we have formed. Mrs Allson Wallace (Senlor Statutory Audltor) for and on behalf of IDS Chartered Accountsnts LLP Statutory Audltor 23125 Queen Street COLERAINE Co Londonderry BT52 1BG 28 November 2025
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COMMUNITY ADVICE CAUSEWAY ids. chartered occountants BALANCE SHEET AS AT31 MARCH 2025 2025 2024 Notes Fixed assets Tangible assets 12 4,150 5,188 Current assets Debtors Cash at bank and In hand 13 55,900 206,124 23,210 198,932 262,024 222,142 Credltors: amounts falllng due wlthln one year 14 (27,813) (68,881) Not current assets 234,211 153.261 Totsl assets1053 current Ilablliti88 238,361 158,449 Defined benefit pension Ilability Deferred income 16 15 (2,502) 13,127) Net assets 235,859 155,322 The funds of thé charlty Restricled Income funds Unrestricted funds - general Unrestricted funds - deslgnated 17 19 18 160,057 46,452 29,350 91,870 34,102 29,350 235,859 155,322 The financlal ststernents were appraved by the trustees on 28 November 2025 M Gordon Dlrector C Mcllthinney Dlrector Company registratlon number N1035056 (Northern Ireland)
COMMUNITY ADVICE CAUSEWAY ids. hartered occountants NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accounting pollcles Charity information Community Advice Causeway is a private company limited by guarantee incorporated in Northem Ireland. The registered office is CRUN Building, 1-5 Brook Street, COLERAINE, Co Londonderry, BT52 1PW. 1.1 Basls of pr8paratlon 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 chafilies preparing their accounls in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)° {as amended for accounting periods commencing from 1 January 20161. The charity is a Public Benefit Entity as defined by FRS 102. The charity has tsken advantage of the provisions in the SORP for charlties applylng FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows. The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements ar8 rounded to the nearest £. The financial statements have been prepared under the hlstorlcal cost convention. The princlpal accountlng policies adopted are set out below. 1.2 Golng concern At the time of approving the financial statements, the trustees have a reasonable exp8Ctation that Ihe charity has adequate resources to continue in operallonal existence for the foreseeable future. Thus the trLLStees continue to adopt the going concern basis of accounting in preparing the financial statements. 1.3 Charltable funds Unrestricted funds are available for use at the discretion of the trustees In furtherance of thelr charitable objectives. Designated funds comprise funds which have been set aside at the discretion of the trustees for speafic purposes. Restrlcted funds are subject to specific condrtions by donors as to how they may be used. 1.4 Income Income is recognised when th@ 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 recognised once the charty has been notified of the donation, unless performance condition5 requir8 deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. 1.5 Expendlture Liabiltties are recognised as expenditure as soon as there is a legal or constructive obllgation 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. 1.6 Tangible fixed assots Tangible fixed assets are initially measured at cost and subsequ8ntly measured at cost or valuation, net of depreciation and any Impairment losses. 10
COMMUNITY ADVICE CAUSEWAY ids. chartered Qccountants NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting policles (Continued) Depreciation is recognised so as to write off the cost or valuation of assets le5S their residual values over their useful lives on the following bases.. Fixtures and fittings Computers 20% reducing balance 200/0 reducing balance The gain or loss arising on the disposal of an asset is determined as the dlfference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities. 1.7 Cash and cash equlvalents Cash and cash equivalents Include cash in hand, deposits held at call with banks, other short-lerm liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. 1.8 Flnanclal Instrum•nts The charity has elected to apply the provislons of Sectlon 11 'Ba5ic Financial Instruments, and Sectlon 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 the instrument. Financial assets and liabilitles are offset, with the net amounls 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. r4 Baslc financlal assets Basic financial assets, which include debtors and cash and bank balances, are initially measured al transaction price Including transaction costs and are subsequently carrled al amortised cost uslng the effective Interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rale of interest. Financ¢al assets classified as receivable within one year are not amortiséd. Basic flnanclal liabilitles 8asic financlal liabilit18s, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilit188 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 ordinary 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 price and subsequently measured at amortised cost uslng the effective inter8St method. Derecognltlon of financial Ilablllties Financial liabilities are dereGognised wh8n the charitys contractual obligations expire or are discharged or cancelled. 1.9 Retirement benefits Payments to defined contribution retirernent benefit schemes are charged as an expense as they fall due. 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. 11
COMMUNITY ADVICE CAUSEWAY ids. chartered occountants NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Crltlcal accountlng estimates and judgements In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that ar8 considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate Is revised where the r8vislon affects lY that period, or In the period of the revision and future perlods where the revlslon affects both current and future periods. Donatlons and grants Unrestrlcted Restrlcted funds funds general 2025 Total Unrestricted funds general 2024 Restricted funds Total 2026 2026 2024 2024 Donats'ons and gifts Grants receivable 200 11,753 200 550,717 10,403 638,179 648,582 538,964 10,403 638,179 648,582 11,953 538,964 550,917 Donatlons and g1ft8 Other 200 200 200 200 Grants recolvable for core actlvltles DFC Grant Release Pension Wise Causeway Coast & Glens Borough Council CRUN PHA Welfare Reform Money & Debt Project Other 6,705 6,705 626 3,698 17,830 17,830 782 6,160 626 782 8,160 3,698 347,388 347,388 241,313 241,313 930 92,068 91,815 38,685 61,134 930 128,699 94,547 66,919 128.699 94,547 66,919 92,068 91,815 38,685 57,253 3.881 10,403 638,179 648,582 11,753 538,964 550,717 12-
COMMUNITY ADVICE CAUSEWAY ids. chartered occountants NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Income from investments Unrestricted Unrestricted funds fundg 2025 2024 Interest recelvable 2,409 1.778 Expendlture on charltsble actlvltles 2026 2024 Dlrect costs Grant funding of activitiés (see note 6) 18,000 18,963 Share of support and governanco costs (see note 71 Support Govemancé 550,371 2,083 500,476 1,963 570,454 521.402 Analy8ls by fund Unrestricted funds - general Restricted funds 462 569,992 578 520,824 570,454 521,402 Grants payablo 2025 2024 Grants to Institutlons: Glenshane CD 18,000 18,963 13-
COMMUNITY ADVICE CAUSEWAY ids. chartered occountants NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Support costs Support Governance costs costs 2025 Support Governance costs costs 2024 Staff costs Depreciation Rent, rates and Insurance Light and heat Printing, p05tage, stationery and advertising Telephone Computer costs Travel and entertainment Bank charges General expenses Subscriptions and training 488,480 1,038 11,664 3,514 488,480 1,038 11,664 3,514 434,551 2,042 11,641 4,556 434,551 2,042 11,641 4,556 3,652 1,851 9,899 7,309 183 2,911 19,890 3,652 1,851 9,899 7,309 163 2,911 19,890 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 Audit fees 2,083 2,083 1,963 1,963 550,371 2,083 552,454 500,476 1,963 502,439 Analysed beeen Charitable activlties 550,371 2,083 552,454 500,476 1,963 502,439 Govemance costs include5 payments to the auditors of £2,083 {2024- £1,963) for audit fees. 2025 Net movement In funds 2024 The net movement in funds 1$ stated after chargingl(crediting): Fees p8yable for the audit of the charily's finandal statements Depreclatlon of owned tangibla fixed assets Loss on disposal of tangible fixed assets 2,083 1,038 1,963 1,297 745 Trustees None of the trustees (or any persons Gonnected with them) received any remuneration or benefits during the year. 10 Employe88 The average monthly number of employees during the year was: 2025 Number 2024 Number 15 16 14-
COMMUNITY ADVICE CAUSEWAY ids. chartered occountants NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 10 Employees (Continued) Employment costs 2025 2024 Wages and salaries Other p8nsion costs 473,467 15,013 421,226 13,325 488,480 434,551 11 Taxation The charity is ex8mpt from taxation on its activities because all its income is applied for charitable purposes. 12 Tanglble flxed assets Flxtures and flttlngs Computers Total Cost At 1 April 2024 14,392 30,487 44,879 ij At 31 March 2025 14,392 30,487 44,879 Depreclatlon and Impairment At 1 April 2024 Depreciation charged in the year 14,058 67 25,633 971 39,691 1,038 At 31 March 2025 14.125 26,604 40,729 Carrylng amount At 31 March 2025 267 3,883 4,150 At 31 March 2024 334 4,854 5,188 13 Debtors 2025 2024 Amounts falllng due wlthln one year: Other debtors 55,900 23,210 15-
COMMUNITY ADVICE CAUSEWAY ids. chartered occountants NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 14 Creditors: amounts falllng due wlthln one year 2025 2024 Notes other taxation and social security Deferred income Accruals 14.254 11,537 46,819 10,525 15 13,559 27,813 68,881 15 Deferred Income 2025 2024 Arlsing from government grants Other deferred income 2,502 48,896 1,050 2,502 49,946 Deferred income Is included in the financial statements as follow5- 2025 2024 Deferred Incom8 is included within,. Current liabilities Shown as deferred income on the face of the balance sheet 46,819 3,127 2,502 2,502 49,946 Movements in the year: Deferred income at 1 Aprll 2024 Released from previous periods Resources deferred in the year 49,946 109,520 f1821 (58,792) {47,444) Deferred income at 31 March 2025 2,502 49,946 16 Retlrement beneflt schemes 2025 2024 Deflned contrlbutlon schemes Charge to profit or loss in respect of defined contribution schemes 15,013 13.325 The charity operates a defined contribution pension scheme for all qualifyin9 employees. The assets of the scheme are held separately from those of the charity in an independently administered fund. 16-
COMMUNITY ADVICE CAUSEWAY ids. chartered occountants NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 17 Restrlcted funds The restricted 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 b8 used. At 1 Aprll 2024 Incomlng resources Resources At 31 March expended 2026 91,870 638,179 (569,992) 160,057 Prevlous year: At 1 Aprll 2023 Incomlng resources Resources At 31 March expended 2024 73,730 538,964 (520,824) 91,870 18 Unrestrlcted fundg- deslgnated These are unrestricted funds which are material to th8 charity's activitles. At 1 Aprll At 31 March 2024 2025 29,350 29,350 Prevlous y&ar: At 1 Aprll At 31 March 2023 2024 29,350 29,350 19 Unrestrlcted funds The unrestricted funds of the charity comprlse the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as lo how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes. Resources At 31 March expended 2026 At 1 Aprll 2024 Incomlng resources General funds 34,102 12.812 (462) 46,452 17-
COMMUNITY ADVICE CAUSEWAY ids. chartered occountants NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 19 Unrestrlcted funds (Contlnued) Pr8vious year: At 1 April 2023 Incoming resources Resources At 31 March expended 2024 General funds 20,949 13,731 (578) 34,102 18-
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COMMUNITY ADVICE CAUSEWAY ids. chartered occountants NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 21 Related party transactlons There were no disclosable related paty transactions during the year (2024 - none). -20-