REGISTERED COMPANY NUMBER: N1035799 (Northern Ireland) REGISTERED CHARITY NUMBER: NIC 103339 ort of the Trustees and Financial Statements for the Year Ended 31 March 2023 for Blackie River Communi Grou Acom Limited b Guarantee Lynn Drake & Co Ltd Statutory Auditors I st Floor 34 B-D Main Street Moira Co. Armagh BT67 OLE
Blackie River Communi Grou Contents of the Financial Statements for the Year Ended 31 March 2023 Page Reference and AdmiDlStrative Details Report of the Trustees Report of the Independent Auditors Statement of Financial Activities 12 Statement of Financial Position 13 Statement of Cash Flows 14 Notes to the Statement of Cash Flows 15 Notes to the Financial Statements 16 to 29 Detailed Statement of Financial Activities 30 to 31
Blackie River Communi Grou Reference and Administrative Details for the Year Ended 31 March 2023 TRUSTEES Raymond Lavery Francis Hamilton Francis Mccann Sean Quinn COMPANY SECRETARY Jim Girvan REGISTERED OFFICE 43 Beechmount Pass Belfast Co. Antrim BT12 7NW REGISTERED COMPANY NUMBER N1035799 (Northern Ireland) REGISTERED CHARITY NUMBER NIC 103339 AUDITORS Lynn Drake & Co Ltd Statutory Auditors I st Floor 34 B-D Main Street Moira Co. Armagh BT67 OLE CHIEF EXEC OFFICERS Mr Ciaran Beattie BANKERS First Trust Bank University Road Branch 35 University Road Belfast BT7 IND
Blackie River Communi Gro ort of the Trustees for the Year Ended 31 March 2023 The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with tlie Financial Reporting Standard applicable in the UK and Republi¢ of Ireland (FRS 102) (effective l January 2019). OBJECTIVES AND ACTIVITIES Objectives and aims Blackie River Community Groups is a registered charity which seeks to empower the residents of the Blackie River by facilitating and developing community development activity which enables tliem to celebrate their creativity and culture, develop their skills, enhance their self-esteem, play a full and equal role in society, and secure the social and economic regeneration of their area. Significant activities The Blackie River Community Groups aims.. To promote the benefit of the inhabitants of the Blackie River area and tlie eiivirons of the Greater Belfast area (hereinafter described as the 'area of benefit") witliout distinction of age, gender, race, political, religious or other opiiiioii, by association statutory authorities, voluntary organisations and inhabitants in a coinmon effort to advance education, relieve poverty and to provide facilities in the interest of social welfare for recreation and leisure time occupation, with the object of improving the conditions of life for th¢ said inhabitants; To promote cooperatioii between local community groups with the object of improving the conditions of life for the inliabitants in the area of benefit. To proinote and coordinate community development by enhancing the local social infrastructure through: support, training and resource provision.
Blackie River Communi Grou ort of the Trustees for the Year Ended 31 March 2023 OBJECTIVES AND ACTIVITIES Public benefit Purpose A The direct benefit which flows from purpose A includes improved education outcomes reduction in poverty, and to provide facilities in tl)e interest of social welfare for recreation and leisure time occupation, with the object of improving the conditions of life of residents within Blackie River Area (Beechmount ward) and the wider Greater Belfast area. These benefits are evidenced through our programmes, initiatives and services being monitoring and evaluated by all participants. The purpose of the charity may lead to the following harm of personal injury through some of our educational prograinmes, daycare provision and health programme but we can demonstrate that this harm is greatly reduced thorough oiir risk manageinent policy and procedures and the benefits to the service users outweigh any of tli¢ risks. Tlie charities beiieficiaries are the iiihabitaiits of the Bceclimouiit ward, Greater Falls area aiid tlie environs of the Greater Belfast Area. The only private benefit flowing from the purpose is the skilling up of staff and the salary which they receive and this is incidental and necessary to run an organisation which operates to the childcare standards, education skills authority, funding requirements. Purpose B The direct benefit wliich flows from purpose B includes promoting cooperation between local coinmuiiity groups with the object of iinproving the conditions of life for the inhabitants in the area of benefit These benefits are evidenced through engagement with local residents through surveys, canvasses and questionnaires. It is further evidenced through the participation on local and regional forums and partnerships. The purpose of the charity may lead to the following liarm of misrepresenting an individual but was can evidence that all the inforinatioii whicli we discuss in foruins coines from aiialysiiig the data wliich we have collected. The charities beneficiaries are the inhabitants of the Beechmount ward, Greater Falls area and the environs of the Greater Belfast Area. The only private benefit flowing from the purpose is the skilling up of staff and the salary which they receive and tliis is incidental and necessary to run an orgai)isation which operates to the childcare standards, education skills authority, funding requirements. Purpose C Tlje direct benefit which flows from purpose B includes promoting and coordinate community development by enhancing the local social infrastructure through.. support, training and resource provision. These b¢n¢fits are evidenced through engagement with local residents through surveys. canvasses and questionnaires. The purpose of the charity inay lead to the following l)arm of inisrepresenting an individual but was can evidenc¢ tliat all the information which w¢ discuss in forums comes from analysing the data whicli we have collected. The charities beneficiaries are the inhabitants of the Beechmouiit ward, Greater Falls area and the ¢nvirons of the Greater Belfast Area. The only private benefit flowing from the purpose is the skilling up of staff and the salary which they receive and this is incidental and necessary to run an organisation which operates to the childcare standards, education skills authority, funding requirements. Blackie River Cominunity Group works with local residents to ensure that quality and conditions of housing within the local area are up to standard. In the past we successfully lobbied for new housing as there was a substantial amount of houses with outside toilets and environmental issues. We successful got the area vested and new 21st century housing built. We run a variety of educational classes which both upskills people and also combat social isolation. W¢ have successful run a level 5 Childcare management course which means that there are now 14 local people who can now manage a day-care setting.
Blackie River Communi Grou ort of the Trustees for the Year Ended 31 March 2023 STRATEGIC REPORT Achievenjent and performance Charitable activities Our charity found itself like inany others in difficult financial tiines tliis year due to the current Cost of Living Crisis. We have been applying for external funding to alleviate financial pressures which is ongoing. were eventually successful in lobbying for a financial assistance package froin tlie governinent wliich has went some way to Iielp our situation. While the charity has not yet undertaken any public fundraising initiatives, we have been successful in seeking and receiving grant funding amounting to £1,015,759 for this year ending March 2023. The breakdown of restricted grants funding can be seen on Note 3 of the accounts. The funding received assisted the charity in continiiing with our aims and objectives. offering vital services in our community such as: providing first Class affordable child care, supporting child development. providing support to children with additional needs, proinoting Community led education tlirough lifelong learning, providing cultural and arts programmes, working on the regeneration of the area and working with our community partners in the Greater Falls Neighbourhood Partnership Area Reserves Policy The charity's policy is to retain a level of free reserves, which matches the needs of the organisation both at the current time and in the foreseeable future. The charity has developed a plan to establisli and maintain tliis agreed level of free reserves. The charity will continue to monitor coinpliance with this policy on a regular basis and the Board will review the appropriateness of the policy annually. Financial review The comparfty had net outgoing resources for the year of £54,017 (2022: net outgoing resources of £24,280), which reflected the completion of a number of projects during th¢ year. Unrestricted fuiids decreased by £38,717, while restricted funds decreased by £24,280.
Blackie River Communi Grou ort of the Trustees for the Year Ended 31 March 2023 STRATEGIC REPORT Future plans The biggest challenge for us is going to be sustaining ourselves through this current pandemic and the current cost of living crisis. The strategic priority will be sustainability. We aim to continue to improve our business / finance model and community development outcomes, to continue to develop a strong board and to iiispire and professionalism to OUT Staff. In terms of sustainability we have.. l. Secured the third tender for the West Belfast Health & Wellbeing Prograinme. 2. Sought funding for aji extension. 3. Secured planning permission for our car park and are in the process of Vesting the land and securing funding to renovate it. 4. D¢veloping a sustainable energy plan, potential solar and battery energy. For the strategic priority of service deliver l. We aim to continue to provide first class services to the 2. community in the fields of child-care, education, art and culture, health, youth and older services and have secured the status of Centre of excellence. For tlie strategic priority of infrastructure: We aim to improve the service available in the Beechmount area by lobbying for the improved facilities. Exainples of this are: l. The development of St James Farin, The contained lobbying for. the Beechmount Triangle site, the car park and the extension to the Blackie River Community Group. 2. Extra provision of alley gates. 3. Working with the Davitts GAC to provide indoor sports provision. 4. Assisting Willowbank FC with a new 3G pitch. S. Establishment of a Social Supermarket, delivering food vouchers and wraparound support to 270 families STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as d¢fined by the Companies Act 2006. Governan¢e of the Charity Diiring the period under review the directors met bi-monthly. Trust¢esldirectors are appointed by nominations inade in writing by any existing director. At the General Meeting nominated directors ar appointed by election.
Blackie River Communi Grou Re ort of the Trustees for the Year Ended 31 March 2023 STRUCTURE, GOVERNANCE AND MAINAGEMENT Risk management The principles of good governance are embedded within all aspects of Blackie River Community Group Limited operations with management and staff being keenly aware of the Boards responsibility of ensuring that the organisation protects itself from financial exposure and reputational damage, A close working relationship is maintained between the Board and management to ensure that operationally staff are aware of the standards required of thein by the Board and the Board are always in a position to provide guidance and support to management in the discharge of their duties. This two way relationship is the key feature of Blackie River Community Group Limited governance arrangements and is a key strength iii the company. A conscientious approach to ensuring that contractual project requirements are achieved has been Inaintained at all times both in the accounting period being reported on aiid since Blackie River Coinmunity Group Limited establishment. Very tight finaiicial controls on expenditure and all finaiicial commitinents are maintained at all times and project staff have been trained and have become experienced iii budgetary controls.ln both these areas ie Project delivery and fiiiancial controls management all staff have establislied close working relationships with funding organisations to ensure all mandatory standards are consistently achieved. Board representatives also actively engage with funding bodies. The Board, management and staff are fully aware that the nature of the work in which Blackie River Community Group Limited is involved can bring with it a high level of scrutiny to ensure that all activities are fully compliant with funding requirements and,therefore, beyond reproacli.The Board of Blackie River Community Group Limited is, therefore, greatly reassured of the company's compliance with the highest of standards of governance on the basis tliat all monitoring and evaluation of project delivery demonstrates achievement of all funders objectives and that funders, audits and vouching of financial expeiiditure and the statutory audit confirin compliance with both probity and regularity in the use of monies received. EVENTS SINCE THE EIND OF THE YEAR Information relating to eveiits since the end of the year is given in the notes to the financial statements. STATEMENT OF TRUSTEES, RESPONSIBILITIES The trustees (wlio are also tlie directors of Blackie River Community Groups for the purposes of company law) ar¢ responsible for pr¢paring the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kiiigdom Generally Accepted Accounting Practice) including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland" 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 charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are Tequired to select suitable accounting policies and then apply thein consistently. observe the methods and principles in th¢ Charity SORP. make judgements and estimates that are reasonable and prudent. state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; prepare the financial statements on the going concern basis unless it is inappropriatc to presume that the charitable company will continue in business.
Blackie River Communi Grou Re ort of the Trustees for the Year Ended 31 March 2023 STATEMENT OF TRUSTEES, RESPOIYSIBILITIES- continued The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of tlie charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. In so far as the trustees are aware: there is no relevant audit information of which the charitable company's auditors are unaware. and the trustees have taken all steps tliat tliey ought to have taken to make themselves aware of any relevant audit information and to establisli that tlie auditors are aware of that inforination. AUDITORS The auditors, Lynn Drake & Co Ltd, will be proposed for re-appointment at the forthcoining Annual General Meeting. Report of the trustees, incorporating a strategic report, approved by order of the board of trustees, as the company directors, on 31 October 2023 and signed on the board's behalf by.. Sean Quinn Trustee
ort of the Inde endent Auditors to the Mernbers of Blackie River Communit Grou Opinion We have audited the financial statements of Blackie River Community Groiips (the 'charitable company,) for the year ended 31 March 2023 which comprise the Statement of Financial Activities, the Statement of Financial Position, the Statement of Cash Flows and 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 Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard I02 'The Financial Reporting Standard applicable in the UK and Republic of Ireland,. In our opinion the financial statements.. give a true and fair view of the state of the charitable company's affairs as at 31 March 2023 and of its incoming resources and application of resources, including its income and expenditure, for the year then have been properly prepared in accordance with United Kingdom Geiierally Accepted Accounting Practice, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland and have been prepared in accordance with the requirements of the Companies Act 2006. Basis for opinion We conducted our audit in accordance witli International Standards oii Auditing (UK) (ISAS (UK)) aiid applicable law. Our responsibilities under those standards are further described in the Auditors, responsibilities for the audit of the financial statements section of our report. We ar¢ independent of the charitable company in accordaiice with the ethical requir¢inents that are relevant to our audit of tlie financial statements in the UK, includiiig the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtaiiied is sufficient and appropriate to provide a basis for our opinion. Conclusions relating to going concern In auditiiig the finaiicial statements, we have concluded that the trustees, use of the going concerii basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identifi¢d any material uncertainties relating to eveiits or conditions that, individually or collectively, may cast significant doubt on the charitable conipany's ability to contiiiue as a going concern for a period of at least twelve months from wlien th¢ financial statein¢nts are authorised for issue. Our responsibilities and the responsibil ities of the trustees with r¢spect to going concern are described in the relevant sections of this report. Other information The trustees are responsible for the oth¢r information. The other inforination comprises the information included in the Annual Report, other than the financial stateinents and our Report of the Independent Auditors thereon. Our opinion on the financial statements does not cover the otlier information and, except to th¢ extent otherwise explicitly stated in our report, 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 information is materially inconsistent with the financial statenients or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we liave performed, we Conclude that there is a material misstateinent of this other information, we are required to report that fact. We have nothing to report in this regard.
ort of the Inde endent Auditors to the Members of Blackie River Communi Grou Opinions on other matters prescribed by the Companies Act 2006 lil our opinion, based on tlie work undertaken in the course of the audit: the information given in the Report of the Trustees for the financial year for which the financial statements are prepared is consistent with the financial statements. and the Report of the Trustees has been prepared in accordance with applicable legal requirements. Matters on which we are required to report by exception In the light of the knowledge and uiiderstanding of the charitable company and its environment obtained in the course of the audit, we liave not identified material misstatements in the Report of the Trustees. We have nothing to report in respect of the following matters where 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 froin branches not visited by us- or the financial statements are not in agreement with the accounting records and returns. or certain disclosures of trustees, remuneration specified by Saw are not made. or we have not received all the information and explanations we require for our audit. Responsibilities of trustees As explained more fully in the Statement of Trustees, Responsibilities, the trustees (who are also the directors of the charitable company for tlie purposes of company law) are respoiisible for tlie preparation of the financial statements ai)d 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 statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going conLern basis of a¢countii)g unless the trustees either intend to liquidate tlie charitable compaiiy or to cease operations, or have no realistic alternative but to do so.
ort of the Inde endent Auditors to the Members of Blackie River Communi Grou Our responsibilities for the audit of the financial statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstateinent, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAS (UK) will always detect a material misstatement when it exists. Misstateineiits 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 statemeiits. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.. Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to dete¢t Inaterial misstatements in respect of irregularities, including fraud. Jn particular, we looked at wliere Inanagement made subjective judgements, for example in respect of accounting estimates that involved making assumptions and considering future events that are inherently uncertain. We also considered potential financial or other pressures, opportunity and motivations for fraud. As part of this discussion, we identified the iiiternal controls established to mitigate risks related to fraud or non-compliance with laws and regulations and how manageinent moiiitor these processes. Appropriate procedures included the review and testing of manual journals and key estimates and judgements inade by inanagement for risk of fraud. Based on our understanding of the company and industry, we identified the principal risks of non-compliance with laws and regulations as those that have a direct impact on the determination of material amounts and disclosures in the financial statements. We evaluated management's incentives and opportunities for fraiidulent manipulation of the financial stateineiits and identified the greatest potential for fraud. We communicated the identified laws and regulations throughout the audit team and remained alert to any indications of non-compliance throughout the audit. Audit procedures performed included, but were not liinited to: Discussions with Inanagement including consideration of known or suspected instances of non-compliance with laws and r¢gulation and fraud. Reviewing th¢ financial statement disclosures and testing to supporting documentation. Review of board meeting minutes of those charged with governance" In addressing the risk of fraud through management override of controls. testing the appropriateness of journal entries and other adjustm¢nts' As part of an audit in accordance with ISAS (UK), we exercise professional judgment and maintain professional scepticism throughout the audit. We also:_ Jd¢ntify and assess the risks of material misstat¢ment of the financial statements, whether due to fraud or error. design and perforin audit procedures responsive to those risks, and obtain audit ¢vid¢nce that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion. forgery, intentional omissions, misrepresentations, or the override of internal control. Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveii¢ss of the charities internal control. io
ort of the Inde endent Auditors to the Members of Blackie River Communi Grou Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures inade by the trustees. Perform analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud or error. Conclude on the appropriateness of the trustees, use of the goiiig concern basis of accounting and based on the audit evidence obtained, whether a Inaterial uncertainty exists related to events or conditions that may cast significant doubt oil the cliarities ability to continue as a going concern. If we conclude that a Inaterial uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opiiiion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the charity to cease to continue as a going concern. Evaluate the overall presentation, structure, and content of the financial statements, includ ing the disclosures and whether the financial stateinents represent the underlying transactions and events in a manner that achieves fair presentation. We communicate with those charged with governance regarding, among other Inatters, tlie planned scope and timing of the audit and significant audit findings, including significant deficiencies in internal control that we identify during our audit. A further description of our responsibilities for the audit of the financial statements is located on the Financial Reportiiig Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors. Use of our report This report is Inade solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of tlie Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's Inembers those matters we are required to state to them in an auditors, report and for no otlier purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than tlie cliaritable company and the charitable company's members as a body, for our audit work, for this repo or for the opinions we have formed. Billy Drake nior Statutory Auditor) for and on behalf of Lynn Drake & Co Ltd Statutory Auditors I st Floor 34 B-D Main Street Moira Co. Armagh BT67 OLE 31 October 2023
Blackie River Communi Grou Statement of Financial Activities Incor oratin an Income and Ex for the Year Ended 31 March 2023 enditure Account 31.3.23 Total funds 31.3.22 Total funds Unrestricted Restricted fund funds Notes INCOME AND ENDOWMENTS FROM Charitable activities Grants Receivable 1,015,759 1,015,759 1,025,445 Other trading activities 430,468 430,468 341,371 Total 430,468 1,015,759 1,446,227 1,366,816 EXPENDITURE ON Charitable activities Direct Charitable Expenditure Governance 444,668 24,517 1,030,973 86 1,475,641 24,603 1,368,605 22,491 Total 469,185 1,031,059 1,500,244 1,391,096 NET INCOMEI(EXPENDITURE) (38,717) (15,300) (54,017) (24,280) RECONCILIATION OF FUNDS Total funds brought forward 324,907 100,116 425,023 449,303 TOTAL FUNDS CARRIED FORWARD 286,190 84,816 371,006 425,023 The notes form part of these financial statements 12
Blackie River Communi Grou Statement of Financial Position 31 March 2023 31.3.23 31.3.22 Notes FIXED ASSETS Tangible assets 10 84,655 102,425 CURRENT ASSETS Debtors Casli at bank 100,154 213,370 189,138 189,748 313,524 378,886 CREDITORS Amounts falliiig due within one year 12 (27,173) (56,288) NET CURRENT ASSETS 286,351 322,598 TOTAL ASSETS LESS CURRENT LIABILITIES 371,006 425,023 NET ASSETS 371,006 425,023 FUNDS Unrestricted fund5 Restricted fuiids 14 286,190 84,816 324,907 100,116 TOTAL FUNDS 371,006 425,023 The financial statements were approved by the Board of Trustees and authorised for issue on 31 October 2023 and were signed on it5 behalf by.. Sean Quinn - Trustee Raymond Lavery - Trustee The notes form part of these financial statements 13
Blackie River Communi Grou Statement of Cash Flows for the Year Ended 31 March 2023 31.3.23 31.3.22 Notes Cash flows from operating activities Cash generated from operations 23.622 (52,760) Net cash provided byl(used in) operating activities 23,622 (52,760) Change in cash and cash equivalents in the reporting period Cash and cash equivalents at the beginning of the reporting period 23,622 (52,760) 189,748 242,508 Cash and cash equivalents at the end of the reporting period 213,370 189,748 The notes form part of these financial statements 14
Blackie River Communi Groll Notes to the Statement of Cash Flows for the Year Ended 31 March 2023 RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES 31.3.23 31.3.22 Net expenditure for the reporting period (as per the Statement of Financial Activities) Adjustments for: Depreciatioii charges Decreasel(increase) in debtors (Decrease)/increase in creditors (54,017) (24,280) 17,770 88,984 (29,115) 24,812 (53,692) 400 Net cash provided by/(used in) operatlODS 23,622 (52,760) ANALYSIS OF CHANGES IN NET FUNDS At 114122 Cash flow At 3113123 Net cash Cash at bank 189,748 23,622 213,370 189,748 23,622 213,370 Total 189,748 23,622 213,370 The notes form part of these financial statements 15
Blackie River Communi Grou Notes to the Financial Statements for the Year Ended 31 March 2023 ACCOUNTING POLICIES Basis of preparing the financial statement5 Blackie River Community Groups Limited is constituted as a company limited by guaranlee incorporated in Northern Ireland (N1035799). In the event of the charity being would up, the liability in respect of the guarantee is limited to £1 per member of the charity. The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in 2019 the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act (Northern Ireland) 2013, the Companies Act 2006 and UK Generally Accepted Practice. The finaiicial statements are prepared on a going concern basis under the historical cost convention, Inodified to include certain items at fair value. The financial statements are presented in sterling which is the functional currency of the charity. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated. (b) Funds Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the cliarity and which have not beeii designated for other purposes. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by doiiors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the sp¢cific fund. The aim and use of each restricted fund is set out in the notes to the financial statements. Furth¢r explanation of the nature and purpose of each fund is included in the notes to the financial statements. (¢) Income recognition All incoming resources ar¢ included in the Statement of Financial Activities (SOFA) when the charity is legally entitled to the income after any performance conditioiis have been mct, the amount can be measured reliably and it is probable that the income will be received. For donations to be recognised the charity will have been notified of the ainounts and the settlement date in writing. If ther¢ ar¢ condltions attached to the donation and this requires a level of performance before entitlement can be obtained then income is deferred until those conditions are fully met or tlie fulfilment of those Conditions is within the control of the charity and it is probabl¢ that they will be fulfilled.Voluntary income is received by way of grants, donations and gifts and is included in full in the Statement of Financial Activities (SOFA) wheii receivable. Income received from collections is recognised when received. 16 continued...
Blackie River Communi Grou Notes to the Financial Statements - continued for the Year Ended 31 March 2023 ACCOUNTING POLICIES- continued Basis of preparing the financial statements Donated facilities and donated professional services are recognised in income at their fair value wheii their economic benefit is probable, it can be measured reliably and the charity has control over the item. Fair value is determined on the basis of the value of the gift to the charity. For example the amount the charity would be willing to pay in the open market for such facilities and services. A correspoiiding amount is recognised in expenditure. No amount is included in the financial statements for volunteer time in line with the SORP (FRS 102). Further detail is given in the Trustees, Annual Report. For legacies, entitlement is the earlier of the charity being notified of an impending distribution or the legacy being received. At this point income is recognised. On occasion legacies will be notified to the charity however it is not possible to measure the amount expected to be distributed. On these occasions, the legacy is treated as a contingent asset and disclosed. Income from trading activities includes income earned from fundraising events and trading activities to raise funds for the charity. Income is received in exchange for supplying goods and services in order to raise funds and is recognised when entitleinent lias occurred. The charity receives govcrnment grants which are detailed within the notes to these financial statements. Incoine froin goveriiment and other grants are recognised at fair value when the charity has entitlement after aiiy performance conditions have beeii met, it is probable that the income will be received and the ainount can be measured reliably. If entitlement is not met then these amounts are d¢f¢rred. (D) Expenditiure recognition All expenditure is accounted for on an accruals basis, incliisive of VAT which cannot be recovered and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to tliird parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably. It is categorised under the following headings: Costs of raising funds iiiclud¢s the costs associated with attracting voluntary incomes. Expenditure on charitable activities includes those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. and Other expenditure represents those items not falling into the categories above. Irr¢cov¢rable VAT is charged as an expens¢ against the activity for which expenditure arose. Grants payable to third parties are within the charitable objectives. Where unconditional grants are offered, this is accrued as soon as the recipient is notified of the grant, as this gives rise to a reasonable expectation that the recipient will re¢¢ive the grants. Where grants are conditional relating to perfomiance then the grant is only accrued when any unfulfilled conditions are outside of the control of the charity. (e) Support costs allocation 17 continued...
Blackie River Cornmuni Grou Notes to the Finaneial Statements - continued for the Year Ended 31 March 2023 ACCOUNTING POLICIES - continued Basis of preparing the financial statements Support costs are those that assist the work of the charity but do not directly represent charitable activities and include olee costs, governance costs, administrative payroll costs. They are incurred directly in support of expenditure on the objects of the charity and include project management carried out at Headquarters. Wliere support costs cannot be directly attributed to particular headiiigs they have been allocated to cost of raising funds aiid expenditure on charitable activities on a basis consistent with use of the resources. Premises overheads have been allocated on an insert detail basis and other overheads have been allocated on a basis consistent with the use of resources. Fund-raising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of the charitable activities. (O Tangible fixed assets Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended. Depreciation is provided on all tangible fixed assets, at rates calculated to write off th¢ cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows: Buildings I 00/0 Straiglit Line Equipment 250/0 Straight Line (g) Financial Instruments A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provision of the instrument. Basic financial instruments are initially recognised at the amounts receivable or payable including any related transaction costs. Current assets and current liabilities are subsequently measur¢d at the cash or other consideration expected to be paid or relived and not discounted. Debt instruments are subsequently measured at amortised cost. Where investmeiits in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially r¢cognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value with any changes recognised in the stateinent of financial activities, with the exception of hedglng instruments in a designed hedging relationship. 18 continued...
Blackie River Communi Grou Notes to the Financial Statements - continued for the Year Ended 31 March 2023 ACCOUNTING POLICIES - continued Basis of preparing the finaneial statements Financial assets that are measured at cost or amortised Cost are reviewed for objective evidence of impairment at the end of each reporting date. if there is objective evidence of impairment an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain is recognised. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the finaiicial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised. (h) Impairment Assets not measured at fair value are reviewed for any indication that the ass¢t may be impaired at each balance sheet date. If such indication exists, tlie recoverable ainount of the asset, or the asset's cash generating unit, is estiinated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an iinpairinent loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease. (i) Provisions Provisions are recognised when the charity has an obligation at the balance sheet date as a result of a past event, it is probable that an outflow of economic benefits will be required in settlement and the amount can be reliably estimated. (i) Leases Assets acquired under finance leases are Capitalised and depreciated over the shorter of the lease term and the expcct¢d useful life of the ass¢t. Minimum lease payments are apportioned between the finance charge and the reduction of the outstaiiding lease liability usiiig the effective interest method. The related obligations, net of future finance charges, are included in creditors. Rentals payable and receivable under operating leases are charged to the SOFA on a straight line basis over the period of the lease. {k) Tax No provision is required for taxation as the coinpany is defined as a cliarity for taxation purposes. The charity is a registered charity and so sucli is entitled to certain tax exemptions on income and profits from investments and surpluses on any trading activities carried on in furtherance of tli¢ charity's primary objectives, if these profits and surpluses are applied solely for charitable purposes. (l) Going concern 19 continued...
Blackie River Cornmuni Grou Notes to the Financial Stalements - continued for the Year Ended 31 March 2023 ACCOUNTING POLICIES- continued Basis of preparing the financial statements The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statemeiits. The budgeted incoine and expenditure is sutricient with the level of reserves for the charity to be able to continue as a going concern. (m) Accounting estimates and areas of judgement The preparation of the financial statements requires management to make judgeinents, estimates and assumptions that affect the amounts reported. These estimates and judgetnents are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The iteins in the financial statements where these judgements and estiinates have been made include: (i) estimating the useful economic life of tangible fixed assets (li) property valuation (iii) allocation of expenditure and support costs Taxation The charity is exempt froin corporation tax on its charitable activities. Fund accountlng Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. Pension costs and other post-retirement benefits The charitable company operates a defiii¢d contribution pension scheme. Contributions payable to th¢ charitable company's pension scheme are charged to the Statement of Finaiicial Activities in the period to which they relate. 20 continued.
Blackie River Communi Grou Notes to the Financial Statements - continued for the Year Ended 31 March 2023 OTHER TRADING ACTIVITIES 31.3.23 31.3.22 Management Fee Income Daycare Fees Donations Training Income Divis Joint Development Committee HMRC-CJRS (SSP) Community Response - USDT DAERA Summer Scheme Fees After School Fees 283,095 1,400 55,783 242,643 33,970 8,450 674 4,000 500 10,267 40,852 19,065 61,125 430,468 341,371 INCOME FROM CHARITABLE ACTIVITIES 31.3.23 31.3.22 Activity Graiits Receivable Grants 1,015,759 1,025,445 Grants received, included in the above, are as follows: 31.3.23 31.3.22 BHSCT re SLA Belfast City Council - Running Costs Belfast City Council Community Relations Belfast City Council - Kitchen Equipment DSDIDFC Health DSD/DFC Education DSDIDFC Infrastructure DHSSPS Milk DE (through HSCB) Brightstart Belfast Outcomes Family Support GF Family Support Hub Pathway Fund BHSCT- Lead Body Department of Communities - Health Dept of Communities - Education The Executive Office - Contracts Early Years - CRSF Ulst¢r Community Fund - Covid-19 Grant The Executive Office - Communities in Transition (Phase 2) Co-operation Ireland (PPE Resources) Arnold Clarke 37,955 18,500 36,500 18,000 5,360 1,650 29,465 137.759 39,934 39,321 574 237,621 10,554 26,326 244,750 18,456 18,879 27,492 30,000 13,157 30,000 41,035 35,344 229,066 37,581 10,167 50,000 212,828 2,518 1,000 190,230 Carried forward 806,577 1,025,445 21 continued...
Blackie River Communi Grou Notes to the Financial Statements - continued for the Year Ended 31 March 2023 INCOME FROM CHARITABLE ACTIVITIES - continued 31.3.23 31.3.22 Brought forward HPA - Developing Communities BH&SCT- Emerging Need CIT - Policing & Community Safety The Executive Office - Coinmunities in Transition (Phase 3) Belfast City Council - Social Supermarket ARCS 806,577 2,243 12,968 6,387 145,726 38,163 3,695 1,025,445 1.015,759 1,025,445 CHARITABLE ACTIVITIES COSTS Support costs (see note 5) Direct Costs Totals Direct Charitable Expenditure Goveriiaiice 1,475,641 1,475,641 24,603 24,603 1,475,641 24,603 1,500,244 SUPPORT COSTS Governance costs Governance 24,603 NET INCOMEI(EXPENDITURE) Net income/(expenditure) is stated after chargingl(crediting): 31.3.23 31.3.22 Accountancy Fees Audit Fees Depreciation - owned assets 2,640 1,980 17,770 2,582 1,980 24,812 22 continued...
Blackie River Communi Grou Notes to the Financial Stalements- continued for the Year Ended 31 March 2023 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 31 March 2023 nor for the year ended 31 March 2022. Trustees, expenses There were no trustees, expenses paid for the year ended 31 March 2023 nor for the year ended 31 March 2022. STAFF COSTS 31.3.23 31.3.22 Wages and salaries Social security costs Other pension costs 723,726 45,080 32,792 718,921 46,037 29,819 801,598 794,777 The average monthly number of employees during the year was as follows.. 31.3.23 40 31.3.22 43 Management and Administration No employees received emoluments in excess of £60,000. Tlie key management personnel of the charity comprise of the Cliief Executive and Senior management team. The salaries paid to key inanagement personnel being the Chief Executive Officer, Programme Co-ordinators and Fiiiaiice Manager, duriiig the y¢ar totalled £175,308. (2022- £174,490). COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted Restricted fund funds Total funds INCOME AND ENDOWMENTS FROM Charitable activities Grants Receivable 1,025,445 1,025,445 Other trading activities 341,371 341,371 Total 341,371 1,025,445 1,366,816 EXPENDITURE ON Charitable aetivities Direct Charitable Expenditure Governance 318,179 22,491 1,050.426 1,368,605 22.491 Total 340,670 1,050,426 1,391,096 23 continued...
Blackie River Communi Grou Notes to the Financial Statements - continued for the Year Ended 31 March 2023 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES- eontinued Unrestricted Restricted Total fund funds funds NET INCOMEI(EXPENDITURE) 701 (24,981) (24,280) RECONCILIATION OF FUNDS Total funds brought forward 324,206 125,097 449,303 TOTAL FUINDS CARRIED FORWARD 324,907 100,116 425,023 10. TANGIBLE FIXED ASSETS Improveinents to property Equipment Totals COST At l April 2022 and 31 March 2023 887,800 192,603 1,080,403 DEPRECIATION At l April 2022 Charge for year 788,735 16,090 189,243 1,680 977,978 17,770 At 31 March 2023 804,825 190,923 995,748 NET BOOK VALUE At 31 March 2023 82,975 1,680 84,655 At 31 March 2022 99,065 3,360 102.425 11. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.23 31.3.22 Trade debtors The Executive Office CIT Policing & Coinmunity ARCS DSD - Education Belfast City Council Prepayments & other Debtors 2,466 76,538 200 3,695 8.372 8,883 60,679 112,417 14,820 1,222 100,154 189,138 24 ontinued...
Blackie River Communi Grou Notes to the Financial Statements - continued for the Year Ended 31 March 2023 12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.23 31.3.22 Accrued expenses Deferred Grants 27,173 48,855 7.433 27,173 56,288 13. ANALYSIS OF NET ASSETS BETWEEN FUNDS 31.3.23 Total funds 31.3.22 Total funds Unrestricted Restricted fund funds Fixed assets Current assets Curreiit liabilities 4,839 303,405 (22,054) 79,816 10,119 (5,119) 84,655 313,524 (27,173) 102,425 378,886 (56,288) 286,190 84,816 371,006 425,023 14. MOVEMENT IN FUNDS Net Inovement in funds At 3113123 At 114122 Unrestricted funds General fund 324,907 (38,717) 286,190 Restricted funds Belfast City Council - Internal Works(Capital) HSCB - Small Capital Grant Dept For Coinmunities - Capital Build Belfast City Council Toilet Upgrade B&Q Foundation 12,500 1,500 57,836 23,280 5,000 (2,500) (250) (9,640) (2,910) i 0,000 1,250 48,196 20,370 5,000 100,116 (15,300) 84,816 TOTAL FUNDS 425,023 (54,017) 371,006 25 continued...
Blackie River Communi Grou Notes to the Financial Statements - continued for the Year Ended 31 March 2023 14. MOVEMENT IN FUNDS - continued Net Inovement in funds, included in the above are as follows.. Incoining resources Resources expended Movement in funds Unrestricted funds General fund 430,468 (469,185) (38,717) Restricted funds BHSCT re SLA Belfast City Council Running Costs DSD/DFC Health DSDIDFC Education DSDIDFC Infrastructure DE (through HSCB) Brightstart Belfast Outcomes Family Supportlmentoring GF Family Support Hub Pathway Fund BHSCT- Lead Body Belfast City Council Internal Works(Capital) HSCB - Small Capital Grant Dept For Communities - Capital Build Belfast City Council - Toilet Upgrade The Executive Office - Communities in Transition (Phase 2) HPA - Developing Coinmunities BH&SCT - Emerging Need CIT - Policing & Community Safety The Executive Office - Communities in Transition (Phase 3) Belfast City Council - Social Supermarket ARCS 37,955 18,500 29,465 137,759 39,934 244,750 18,456 (37,955) (18,500) (29,465) (137,759) (39,934) (244,750) (18,456) 18,879 27,492 30,000 13,157 (18,879) (27,492) (30,000) (13,157) (2,500) (250) (9,640) (2,910) (2,500) (250) (9,640) (2,910) 190,230 2,243 12,968 6,387 (190,230) (2,243) (12,968) (6,3 87) 145,726 (145,726) 38,163 3,695 (38,163) (3,695) 1,015,759 (1,031,059) (15,300) TOTAL FUNDS 1,446,227 (1,500,244) (54,017) 26 continued...
Blackie River Communi Grou Notes to the Financial Statements- continued for the Year Ended 31 March 2023 14. MOVEMENT IN FUNDS - continued Comparatives for movement in funds Net movement in funds At 3 l13122 At 114121 Unrestricted funds General fund 324,206 701 324,907 Restricted funds Belfast City Council - Internal Works(Capital) Dept For Communities - IT Upgrade HSCB - Small Capital Grant Dept For Coinmui)ities Capital Build The Executive Office - Contracts The Executive Office - Programmes Belfast City Council - Toilet Upgrade B&Q Foundation 15,000 6,359 1,750 67,476 1,386 1,936 26,190 5,000 (2,500) (6,359) (250) (9,640) (1,386) (1,936) (2,910) 12,500 1,500 57,836 23,280 5,000 125,097 (24,981) 100,116 TOTAL FUNDS 449,303 (24,280) 425,023 27 continued...
Blackie River Communi Grou Notes to the Financial Statements - continued for the Year Ended 31 March 2023 14. MOVEMENT IN FUNDS- continued Comparative net Inovement in funds, included in tlie above are as follows.. Incoming resources Resources expended Movement in funds Unrestricted funds General fund 341,371 (340,670) 701 Restricted funds BHSCT re SLA Belfast City Council - Running Costs Belfast City Council - Coinmunity Relations Belfast City Council - Kitchen Equipment DSDIDFC Infrastructure DHSSPS- Milk DE (tlirough HSCB) Briglitstart Belfast Outcomes Family Support/Mentoring Patliway Fund BHSCT- Lead Body Dept of Commuiiities - Education Departin¢nt of Cominunities - Health Belfast City Council - Internal Works(Capital) Dept For Cominunities - IT Upgrade HSCB - Small Capital Grant Dept For Cominunities Capital Build The Executive Office - Contracts The Executive Office - Prograinjnes Early Years - CRSF Ulster Community Fund - Covid-19 Grant Belfast City Council - Toilet Upgrade The Executive Office - Commuiiities in Transition (Phase 2) Co-operation Ireland (PPE Resources) Arnold Clarke 36,500 18,000 (36,500) (18,000) 5,360 (5,360) 1,650 39,321 574 237,621 10,554 (1,650) (39,32l) (5 74) (23 7,621) (10,554) 26,326 30.000 41,035 229,066 35,344 (26,326) (30,000) (41,035) (229,066) (35,344) (2,500) (6,3 59) (250) (9,640) (38,967) (1,936) (10,167) (2,500) (6,359) (250) (9,640) (1,386) (1,936) 37,581 10,167 50,000 (50,000) (2,910) (2,910) 212,828 2,518 i.000 (212,828) (2,518) (1,000) 1,025,445 (1,050,426) (24,981) TOTAL FUNDS 1,366,816 (1,391,096) (24,280) 28 continued...
Blackie River Communi Grou Notes to the Financial Statements - continued for the Year Ended 31 March 2023 15. COINTIINGENT LIABILITIES A contingent liability exists to repay grants received should certain conditions not be fulfilled by the charity. 16. RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 31 March 2023. 17. POST BALANCE SHEET EVENTS There were no events after the reporting period therefore no material issues need disclosed. 18. CAPITAL COMMITMENTS A Company Charge was created on 19th September 2000 between Dept of Social and Churchill House. The Charge consisted of premises comprised in a debenture, Land and Preinises at B¢echmount Pass Belfast, comprised in a lease made 18th September 2000 between NIHE and Blackie River Coinmunity Groups. 19. WINDING UP Every member of the Company undertakes to contribute to the assets of the Company, in the event of the same being wound up while it is a member, or witliin one year after it ceases to be a meinber, for payment of the debts and liabilities of the Coinpany contracted before it ceases to be a member, and of tlie costs, charges and expeiises of winding up, and for the adjustinent of the rights of the contributor's among themselves, such amount as may be required not exceeding one pound. 20. SHARE CAPITAL The Company is Liinited by Guarantee and has no Share Capital 21. COVID-19 The trustees continue to monitor the impact of Covid 19. The trust¢es believe there is no adjiisting events to report after the reporting date. The trustees will continue to monitor tlie situation closely to secure the viability of the organisation. 29
Blackie River Communi Grou Detailed Statement of Financial Activities for the Year Ended 31 March 2023 31.3.23 31.3.22 INCOME AND ENDOWMENTS Olher trading activities Management Fee Income Daycare Fees Donations Training Income Divis Joint Development Committee HMRC -CJRS (SSP) Community Response - USDT DAERA Suininer Scheme Fees After School Fees 15 242,643 283,095 11,400 55,783 33,970 8,450 674 4,000 500 10,267 40,852 19,065 61,125 430,468 341,371 Charitable activities Grants 1,015,759 1,025,445 Total incoming resources 1,446,227 1,366,816 EXPENDITURE Charitable activities Wages Social security Pensions Insurance Light and heat Tel¢pl)one and Internet Printing aiid Stationery Advertising Staff Training & Development Travel and Subsistence Repairs aiid Maintenance Creche Food Direct Programme Costs Affiliation & Membership Surestart Programmes Milk IT Maintenance & Support Training Carried forward 723,726 45,080 32,792 5,888 16,001 5,955 3,640 1,000 120 4,191 31,479 8,640 426,508 3,681 63,300 1,468 4.319 3,232 1,381,020 718,921 46,037 29,819 5,549 15,003 5.2S5 3.286 7,685 1,100 1.645 14,718 9,521 406,807 6,287 29,080 19 1,522 2,704 1,304,958 This page does not form part of the statutory financial statements 30
Blackie River Communi Grou Detailed Statement of Financial Activities for the Year Ended 31 March 2023 31.3.23 31.3.22 Charitable activities Brought forward Equipment Hire Education Development Consultancy Health & Safety Depreciatioii 1,381,020 284 64,133 10,300 2,134 17,770 1,304,958 284 27,048 9,500 2,003 24,812 1,475,641 1,368,605 Support costs Governance costs Accountancy Fees Audit Fees Bank Fees Water Rates Cleaiiiiig & Caretaker Staff Uniforms General Expenses Legal & Professional Fees 2,640 1,980 3,027 1,581 8,654 4,500 557 1,664 2,582 1,980 2,936 1,776 5,521 3,945 461 3,290 24,603 22,491 Total resources expended 1,500,244 1,391,096 Net expenditure (54,017) (24,280) This page does not form part of the statutory financial statements 31