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 Othe￿ISe 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 Pro￿dureS 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

hartered occounta
ts
ty * ¢
u)

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 be￿een
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-

ids.
chartered occounta
ts
om
In Thi
Or
c>
XLN
OLQCJ
(ryo
OL

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-