COMPANY REGISTRATION NUMBER: N1042975 CHARITY REGISTRATION NUMBER: NIC103438 THE CITHRAH FOUNDATION Company Limited by Guarantee Unaudited Financial Statements 31 March 2023
THE CITHRAH FOUNDATION Company Limited by Guarantee Financial Statements Year ended 31 March 2023 Pages Trustees, annual report (incorporating the director's report) Independent examiner's report to the trustees 1to6 Statement of financial activities (including income and expenditure account) Statement of financial position Notes to the financial statements 10t018
THE CITHRAH FOUNDATION Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) Year ended 31 March 2023 The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 March 2023. Chairfs report The Trustees, who are also the Directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 March 2023. We submit this to you, our supporters, in celebration of another year of quality seNice to our service users from The Cithrah Foundation in the year April 2022 - March 2023. Despite he challenges presented by lack of funding we have accomplished much through our various projects,which included Personal Counselling, Support Services, Advice and Benefits, refuge through Selah Accommodation, Resettlement Support, volunteer recruitment, Domestic Abuse awareness and training and the many personal development projects that ran throughout the year. l am pleased to advise of the continued momentum of The Cithrah Foundation during the fiscal year, as follows. Due to a greater demand in services from the end of lockdown, it was determined by the board in consultation with the staff that the Cithrah main office in North Street could no longer facilitate our business need. In June 2022 we moved from North Street to bigger premises in the Decourcy Centre. Consisting of three offices and a large training area. The new premises is now staffed with three fulltime staff and funding provided by the Tudor Trust, Halifax, and Supporting People, NIHE and contributions from our faithful donors. With more rooms available we were able to achieve our goals from last year by expanding our counselling volunteer team. In the past year we have managed to secure the voluntary services of students who have completed their counselling training with us. We are grateful for their commitment and dedication to our Service users as they provide a service in times of crises which may not be available to them due to shortages in resources and availability through other funded agencies. We would also like to thank the volunteer counsellors and staff who have been supporting the counselling service lor many years with their time and skills, without their input and supervision of the students we would not be able to provide this service or expand it to support the need. We have a high demand for the advice and benefits service and have faciltated the training of our staff and volunteers to incorprate housing rights. Our service has now expanded to two full days and on occasions a third half day due to demand. We are now facilitating an appointments-based system only due to extensive pressure on our volunteers. We intend to seek funding in the coming year to
THE CITHRAH FOUNDATION Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) (continued) Year ended 31 March 2023 facilitate at least one full time advice and benefits position to help with the demand of appointments and to lead an extended team of volunteers for this service. We plan to explore the provision of housing clinics and outreach days in the community to allow for queries and questions. With the return to on-site work, our support services provide face to face support, signposting, and opportunities to engage in social activities. The projects side of our support service is a much-needed resource in a time when lockdown has produced social anxieties and isolation. Although necessary for the health and safety of all we as an organisation do not wish this to become the norm. The stsff and volunteers have provided opportunities for indoor and outdoor activities through art, gardening, wellbeing courses and are committed to providing opportunities to discover new talents and gain new skills. We have seen great results and are encouraged by the responses of our service users. We are grateful to the funders who have facilitated the projects through the provision of equipment and finances. Funders include the Halifax, The Tudor Trust, HSC PHA Clear Project, Carrickfergus Vineyard, Baby Basics - The United Parish. During the covid Pandemic, we were unable to hold any fundraising events, but this year saw a return to us hosting fundraising events, a quiz and barbecue at the allotment and a coat and coffee morning at our Cithrah Office. Both were small events, but this is something we want to build on for the coming year. We were delighted to receive the Queen's Award in September 2022, which was a great achievement and was testimony to the dedication and commitment of our volunteers and staff over the last 20 years. Selah has remained busy with an occupancy of 96 % this year and the staff work tirelessly to relocate the residents to their permanent homes. However, lack of social housing is changing the stay times within the refuge and the board has been considering the need to expand our refuge services and will continue to explore this in the months ahead. The access to larger rooms means that we can also accommodate Selah workshops and training without the hire of premises from outside sources, streamlining our SeNiS and reducing the costs for room hire for the refuge. We are looking fotward to the refurbishment of this facility in the coming year with the addition of more offIS and a training room. In review of the strategic plan, we have achieved some of our intentions such as building relationships with other charities, churches and community orgainisations. The allotment continues to do well and is used by many of our service users. The new logo has been completed and is now in use across our documentation. The website has also been completed and continues to be developed. Signage has also been erected on the exterior of our building, highlighting our presence and service available in our local community. There are exciting times ahead with the new business plan incorporating the strategy to expand our business in several ways to facilitate the needs of our community. By formalising our commitment to the support of males and their families with the development of the male refuge steering group. This year we have identified the lack of services for males. We are committed to providing a therapeutic support Servi which is client led and to raise an awareness of the lack of services for men and boys. Brian Ingram OBE Chairman
THE CITHRAH FOUNDATION Company Limited by Guarantee Trustees. Annual Report {Incorporating the Director's Report) (continued) Year ended 31 March 2023 Reference and administrative details Registered charity name THE CITHRAH FOUNDATION Charity registration number NIC103438 Company registration number N1042975 Principal office and registered Unit 6, Decourcy Centre office Lancasterian Street Carrickfergus Co Antrim BT38 7AG The trustees Mr B Ingram OBE (Chair) Mrs C Harper Ms A Lavety Mr M McAlister Mr S Bloomer Mrs G Bowron Mrs J Haskins Mr L Gower Miss A McFarlane Mr G Bradford Ms H Eccles Ms C Wallace (Appointed 28 April 2022) {Appointed 28 April 2022) {Appointed 28 April 2022) Independent examiner Robert J Gilmour FCA Hopper & Co 25 High Street Carrickfergus Co Antrim BT38 7AN Structure, governance and management The Cithrah Foundation is a company limited by guarantee with charitable status granted by the Charity Commission for Northern Ireland. It is governed by its Memorandum and Articles of Association. In accordance with its Memorandum of Association the members have agreed to contribute to the assets of the company, in the event of it closing, and amounting to and not exceeding £1 each. The committee is made up of the 12 Trustees as above. Our organisation is made up of a management committee overseeing the 5 services Selah Accommodation, Counselling Services, Support Services, Training, Advice, and Benefits. We have 7 employees working in Selah, 2 paid Staff and volunteers working in the Resource Centre. Volunteers help with support, counselling, finance and benefits advice and housing rights.
THE CITHRAH FOUNDATION Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) (continued) Year ended 31 March 2023 Objectives and activities The purposes of the Charity"The Cithrah Foundation" The purpose of the charity is to provide a safe pla for men, women and children, empowering freedom from domestic abuse. Fleeing from a dangerous and painful relationship is a lifesaving need for some families and we offer a safe place to gather their thoughts and grow in confidence with support and ServIS tailored to the individuals need. We also give advice and information for Welfare rights, housing, and debt management signposting in the community. This can maximize income and improve housing opportunities as well as improve the health and environment of the client in a practical way. We assist with forms-, benefit appeals and give general holistic advice inclusive of signposting to specialist help when necessary. We are committed to no harm resulting from this purpose The benefits are for all persons who use our services. Every client we work with impacts on their community in a positive way in whichever community area they live in and their families and children. This is evident by the continued development of Cithrah Services and expansion of our services based on the demand from our community. We are in consultation with Government to meet the needs of males with and without children in the form of a refuge. We are committed to providing a secure and supported service for individuals fleeing domestic abuse. We endeavour to nurture the development of individual capabilities, competences, skills and understanding. Our staff and volunteers take part in awareness raising in group presentations- attend community events, access training for staff, volunteers, and service users. Our counselling, support, and advice services deal with the impact domestic abuse has on the person, family, and community. Risks The main risk we have is financial, as each apartment in Selah must be paid for even if empty. The uncertainty of occupation due to the circumstances on which criteria is met can leave apartments unexpectantly vacant. In comparison there are times when the waiting list of referrals can be extensive due to maximum occupation. Accommodation for some of the referrals has been problematic as access to public recourse has meant that these referrals have not met criteria and have been turned down. With the development of the 'Comfort Fund, and the 'Emergency Fund, for Selah Accommodation we have been able to help those referrals making provision for them on a short-term basis. This has continued and has met many difFiculties and needs of Clients we do this as this support is not provided for by Supporting People. The management and staff of the service are aware of the challenge created by the rent and work tirelessly to make sure that voids are minimal. We are committed to contact and partner with other small organizations and develop neIorkS for referral particularly other domestic and sexual abuse services. Staff changes and shortages are another risk we had to managed to best meet the needs of the clients and the services. We have worked with Supporting People to manage this risk and to address the impact on the residents the service and the staff. We have a team of staff who work together well, and the staff absence levels have fallen to minimal levels due to the provision of job share and part-time positions. Our commitment to employee development and increased training has given us an advantage in this area. We are committed to continuously, identifying and monitoring risks and putting effective controls in place to mitigate them, and discuss change and performance improvement with the HR Sub- Committee, staff, and volunteers.
THE CITHRAH FOUNDATION Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) (continued) Year ended 31 March 2023 Achievements and performance See Chairman's Remarks Government legislation requires the Good Governance of our charity and with that in mind we are committed to developing the board by adding new members who meet the skills required to execute our strategic plan and develop the business. Working together we report, analyse. review and record outcomes to improve best practices. A new refuge steering group has been developed and has met for the past year in a bid to open the first refuge specific to homelessness caused by Domestic Abuse which will house males and their families as well as females. We have made great progress and business case has been written. Phase one of our strategic plan has been completed and a site for the refuge has been identified. In partnership with Alpha Housing Association, we will be proposing an apartment block which will accommodate 12 families with outdoor facilities, staff offices and parking. Negotiations are now taking place to purchase this land and pursue completion by 2025. This year we have updated our use of technology throughout the company giving instant access and cloud storage to policies, procedures and company documents to all staff and volunteers. Using Sharepoint and training staff in this has steamlined paperwork and efficiency across the organisation. Financial review In shaping our objectives for the year and planning our activities, the board have considered the Charity Commission's guidance on public benefit, including the guidance 'public benefit= running a charity (PB2}'. To pay for the core costs of running the organisation we rely on funders and fundraising. We have taken into consideration the increased pressures on funders and understand that resilience and sustainability needs to be a priority for the future funding of any charity. We have taken this into consideration. We are grateful to the renewal of funding from the Tudor Trust and the Halifax for the next 3 years and are pursuing other avenues. The Safe house "Selah is funded by Supporting People, Nl Housing Executive donations and fund raising. The rents are paid by the residents either from their own income or Housing benefit. Supporting People did increase the wages for the staff for the first time since 2015 by 5.2 %. However, due to the increase in the cost of living we have tasked the Operations Manager to find match funding to improve the wages and pensions contributions for all staff. The board will be monitoring the salaries and the operations manager will continue to benchmark against the sector averages in November of each year.
THE CITHRAH FOUNDATION Company Limited by Guarantee Trustees, Annual Report {Incorporating the Director's Report) (continued) Year ended 31 March 2023 Small company provisions This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption. The trustees, annijal report was approved on 21 September 2023 and signed on behalf of the board of trustees by.. LW(LIItUL1 Mr B Ingram OBE (Chair) Trustee Mrs C Harper Trustee
THE CITHRAH FOUNDATION Company Limited by Guarantee Independent Examiner's Report to the Trustees of THE CITHRAH FOUNDATION Year ended 31 March 2023 I report to the trustees on my examination of the financial statements of THE CITHRAH F.OUNDATION {'the charity,) for the year ended 31 March 2023. Responsibilities and basis of report As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of Charities Act (Northern Ireland) 2008 (the '2008 Act'} and the Companies Act 2006 ('the 2006 Act,). You are satisfied that the accounts of the company are not required by charity or company law to be audited and have chosen instead to have an independent examination. Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity's financial statements as carried out under section 65 of the 2008 Act. In carrying out my examination I have followed the general Directions given by the Charity Commission for Northern Ireland under section 65{9)(b) of the 2008 Act. Independent examiner's statement I have completed my examination. I confirm that no matters have come to my attention in connection with my examination giving me cause to believe that in any material respect= accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act., or the financial statements do not accord with those records., or the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and faiff view which is not a matter considered as part of an independent examination- or the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). I confirm that there are no other matters to which your attention should be drawn to enable a proper understandin of the accounts to be reached. Ro Inde JGil our FCA Examiner Hopper & Co Chartered Accountants 25 High Street Carrickfergus Co Antrim BT38 7AN 21 September 2023
THE CITHRAH FOUNDATION Company Limited by Guarantee Statement of Financial Activities (including income and expenditure account) Year ended 31 March 2023 2023 Restricted funds Total funds Total funds 2022 Unrestricted funds Note Income and endowments Donations and legacies Charitable activities Investment income 16,338 41,301 85 16,338 232,630 85 14,955 221,662 189 191,329 Total income 57,724 191,329 249.053 236,806 Expenditure Expenditure on charitable activities Total expenditure 57,399 57,399 170,928 170,928 228,327 228,327 234,171 234,171 Net income and net movement in funds 325 20,401 20,726 2,635 Reconciliation of funds Total funds brought forward Total funds carried forward 26,067 26,392 108,135 134.202 131,567 134,202 128,536 154,928 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. The notes on pages 10 to 18 forni part of these financial statements.
THE CITHRAH FOUNDATION Company Limited by Guarantee statement of Financial Position 31 March 2023 2023 2022 Note Flxed a Tangibl sets fixed assets 15 9,277 10,167 Current Cash at assets ank and in hand 151,263 129,996 Credito amounts falling due within one year nt assets 16 5,612 5,961 Net Cur 145.651 124,035 Total as ets less current liabilities 154,928 134,202 Net ass ts 154,928 134,202 Funds Restrict Unrestri the charity d funds ted funds 128,536 26,392 108,135 26,067 Total ch Tity funds 18 154,928 134,202 For the ofthec ear ending 31 March 2023 the charity was entitled to exemption from audit under section 477 mpanies Act 2006 relating to small companies. Director responsibilities: Th members have not required the Company to obtain an audit of its financial statements for the in question in accordance with section 476., Th wit directors acknowledge their responsibilities for Gomplying with the requirements of the Act respect to accounting records and the preparation of financial statements. These fi compani ancial statements have been prepared in accordance with the provisions applicable to s subject to the small companies, regirne. These fi Septem ancial statements were approved by the board of trustees and authorised for issue on 21 r 2023, and are signed on behalf of the board by.. MrBlng Trustee Mrs C Harper Trustee The notes on pages 10 to 18 fomi part of these financial statements.
THE CITHRAH FOUNDATION Company Limited by Guarantee Notes to the Financial Statements Year ended 31 March 2023 General information The charity is a public benefit entity and a private company limited by guarantee, registered in Northern Ireland and a registered charity in Northern Ireland. The address of the registered office is Unit 6, Decourcy Centre, Lancasterian Street, Carrickfergus, Co Antrim, BT38 7AG. Statement of compliance These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland,, the 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 IFRS 102} {Charities SORP {FRS 102}}, the Charities Act {Northern Ireland) 2008 and the Companies Act 2006. Accounting policies Basis of preparation The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure. The financial statements are prepared in sterling, which is the functional currency of the entity. Going concern The Trustees have continued to prepare these accounts on a going conrn basis. Many charities have faced challenges caused by the Covid 19 pandemic but the Trustees believe that they have managed the situation well and are confident that The Cithrah Foundation is justified in adopting this basis. Disclosure exemptions In accordance with the exemptions allowed in Financial Reporting Standard 102 section 1A, the Trustees have not presented a cash flow statement. Judgements and key sources of estimation uncertainty The Trustees have estimated the useful life and expected residual value of fixed assets in arriving at the amount charged each year for depreciation. Fund accounting Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of sub-classes.. restricted income funds or endowment funds. 10-
THE CITHRAH FOUNDATION Company Limited by Guarantee Notes to the Financial Ststements (continued) Year ended 31 March 2023 Accounting policies (continued) Incoming resources All incoming resources are included in the statement of financial activities when entitlement has passed to the charity,. it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income.. income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. legacy income is recognised when receipt is probable and entitlement is established. income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers. income from contracts for the supply of services is recognised with the delivery of the contracted servi. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted. Resources expended Expenditure is recognised on an accruals basis as 2 liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates: expenditure on raising funds includes the costs of all fundraising activities, events, non- charitable trading activities, and the sale of donated goods. expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governan of the charity apportioned to charitsble activities. other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitsble activities. All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis. Tangible assets Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
THE CITHRAH FOUNDATION Company Limited by Guarantee Notes to the Financial Statements (continued) Year ended 31 March 2023 Acc unting policies (continued) Tan ible assets (continued) Ani rec crease in the carrying amount of an asset as a result of a revaluation, is recognised in other nised gains and losses, unless it reverses a charge for impairment that has previously been nised as expenditure within the statement of financial activities. A decrease in the carrying unt of an asset as a result of revaluation, is recognised in other recognised gains and losses, pt to which it offsets any previous revaluation gain, in which case the loss is shown within recognised gains and losses on the statement of financial activities. rec am exc oth Dep eciation Dep valu eciation is calculated so as to write off the cost or valuation of an asset, less its residual over the useful economic life of that asset as follows.. Fixt Equ res & Fittings ment 25 % reducing balan 250/0 reducing balan Imp irment of fixed assets Are amo reco pos iew for indicators of impairment is carried out at each reporting date, with the recoverable nt being estimated where such indicators exist. Where the carrying value exceeds the erable amount, the asset is impaired accordingly. Prior impairments are also reviewed for ible reversal at each reporting date. For amo gen grou cash e purposes of impairment testing, when it is not possible to estimate the recoverable nt of an individual asset, an estimate is made of the recoverable amount of the cash- rating unit to which the asset belongs. The cash-generating unit is the smallest identifiable of assets that includes the asset and generates cash inflows that largely independent of the inflows from other assets or groups of assets. For i acq the are pairment testing of goodwill, the goodwill acquired in a business combination is, from the sition date, allocated to each of the cash-generating units that are expected to benefit from ynergies of the combination, irrespective of whether other assets or liabilities of the charity ssigned to those units. Fina cial instruments Afin cont ncial asset or a financial liability is recognised only when the charity becomes a party to the ctual provisions of the instrument. Basi any financial instruments are initially recognised at the amount receivable or payable including lated transaction costs. Curr cons nt assets and current liabilities are subsequently measured at the cash or other eration expected to be paid or received and not discounted. Debt instruments are subsequently measured at amortised cost. e investments in shares are publicly traded or their fair value can otherwise be measured ly, the investment is subsequently measured at fair value with changes in fair value nised in income and expenditure. All other such investments are subsequently measured at ss impairment. Whe relia reco cost I 12-
THE CITHRAH FOUNDATION Company Limited by Guarantee Notes to the Financial Statements (continuedj Year ended 31 March 2023 Accounting policies (continued) Financial instruments (contlnued) Other financial instruments, including derivatives, are initially recognised 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 statement of financial activities. with the exception of hedging instruments in a designated hedging relationship. 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 was recognised. For all equity instrument5 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 financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised. Defined contribution plans Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service. the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises. Limited by guarantee The CITHRAH Foundation is a company limited by guarantee and accordingly does not have a share capital. Donations and legacies Unrestricted Total Funds Unrestricted Total Funds Funds 2023 Funds 2022 Donations Donations 16,338 16,338 14,955 14,955 13
THE CITHRAH FOUNDATION Company Limited by Guarantee Notes to the Financial Statements (continued) Year ended 31 March 2023 Charitable activities Unrestricted Funds Restricted Total Funds Funds 2023 Grant Income- Supporting People Rental Income Grant Income - Tudor Trust Neighbourly Comm Fund Charity Projects Halifax Grant Covid 19 Grants 128,694 128,694 41.301 38,195 41,301 38,195 4,440 20,000 4,440 20,000 41,301 191,329 232,630 Unrestricted Funds Restricted Total Funds Funds 2022 Grant Income - Supporting People Rental Income Grant Income- Tudor Trust Neighbourly Comm Fund Charity Projects Halifax Grant Covid 19 Grants 118,936 118,936 40,034 34,500 1,617 40,034 34,500 1,617 20,000 20,000 6,575 221,662 6,575 48,226 173,436 Investment income Unrestricted Total Funds Unrestricted Total Funds Funds 2023 Funds 2022 Bank interest re1vable 85 85 189 189 14-
THE CITHRAH FOUNDATION Company Limited by Guarantee Notes to the Financial Statements (continued) Year ended 31 March 2023 enditure on charitable activities by fund type Unrestricted Funds Restricted Total Funds Funds 2023 Ch Ch Su ritable activity - Cithrah ritable activity - Selah port costs 12,079 72,150 86.699 12,079 127,174 89,074 228,327 55,023 2.376 57,399 170,928 Unrestricted Funds Restricted Total Funds Funds 2022 Ch Ch ritable activity - Cithrah ritable activity - Selah port costs 10,999 72,947 90,662 10,999 129,266 93,906 56,318 3,245 59,563 174,608 234,171 enditure on charitable activities by activity type Activities undertaken directly Support costs Total funds 2023 Total fund 2022 Ch Ch ritable activity - Cithrah ritable activity - Selah 12,079 127,174 139,253 45,946 43,128 58,025 170,302 56,632 177,539 89,074 228,327 234,171 10. An lysis of support costs Cithrah Selah Total 2023 Total 2022 St costs mises munications and IT eral offi al & Professional fees reciation k Charges ountancy Fee 36,783 1,997 1,311 2,460 2,052 1,325 17 32,103 440 4,224 2,300 643 1,767 92 1,560 68,886 2,437 5,535 4,760 2,695 3,092 109 1,560 69,819 4,829 6,097 4,850 3,202 3,390 159 1,560 Co 45,945 43,129 89,074 93,906 11. Ne income Ne income is stated after chargingl{crediting): 2023 2022 De reciation of tangible fixed assets 3,092 3,390 15-
THE CITHRAH FOUNDATION Company Limited by Guarantee Notes to the Financial Statements {ntInued) Year ended 31 March 2023 12. Independent examination fees 2023 2022 Fees payable to the independent examiner for: Independent examination of the financial statements 1,560 1,560 13. Staff costs The average head count of employees during the year was 12 (2022.. 13). The average number of full-time equivalent employees during the year is analysed as follows= 2023 2022 No. Management Administration Other 10 11 12 13 No employee received employee benefits of more than £60,000 during the year {2022'. Nil). 14. Trustee remuneration and expenses No remuneration was paid to Trustees of the Charity during the financial year. (2022 - £Nil). 15. Tangible fixed assets Fixtures and fittings Equipment Total Cost At 1 Apr 2022 Additions 24,291 336 21,577 1,866 45.868 2,202 At 31 Mar 2023 24,627 23,443 48,070 Depreciation At 1 Apr 2022 Charge for the year At 31 Mar 2023 22,331 574 13,370 2,518 35,701 3,092 22,905 15,888 38,793 Carrying amount At 31 Mar 2023 1,722 7,555 9,277 10,167 At 31 Mar 2022 1,960 8,207 16
THE CITHRAH FOUNDATION Company Limited by Guarantee Notes to the Financial Statements (continued) Year ended 31 March 2023 16. Creditors: amounts falling due within one year 2023 2022 Trade creditors Accruals and deferred income Social security and other taxes 342 3,120 2,150 5,612 191 3,120 2,650 5,961 17. Pensions and other post retirement benefits Defined contribution plans The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £1,630 {2022'. £1,845). 18. Analysis of charitable funds Unrestricted funds At Income Expenditure 31 Mar 2023 At 1 Apr 2022 General funds Redundancy fund 17,267 8,800 57,724 (57,399) 17,592 8,800 26,067 57,724 (57,399) 26,392 At Income Expenditure 31 Mar 2022 At 1 Apr 2021 General funds Redundancy fund 13,460 8,800 22,260 63,370 (59,563) 17,287 8,800 63,370 (59,563) 26,067 Restricted funds At Income Expenditure 31 Mar 2023 At 1 Apr 2022 Restricted Funds Supporting People 51,087 57,048 62,635 128,694 (51,439) (119,489) (170,928} 62,283 66,253 108,135 191.329 128,536 At Income Expenditure 31 Mar 2022 At 1 Apr2021 Restricted Funds Supporting People 53,219 56,088 54,500 118,936 (56,632) {117,976) (174,608) 51,087 57,048 109,307 173,436 108,135 17-
THE CITHRAH FOUNDATION Company Limited by Guarantee Notes to the Financial Statements (continued) Year ended 31 March 2023 19. Ana ysis of net assets between funds Unrestricted Funds Restricted Total Funds Funds 2023 Tan Cur Cre ible fixed assets nt assets itors less than 1 year ssets 2,639 25,392 (1,639) 26,392 6,638 125,871 (3,973) 128,536 9,277 151,263 (5,612) 154,928 Net Unrestricted Funds Restricted Total Funds Funds 2022 Tan Cu Cre ible fixed assets nt assets itors less than 1 year ssets 3,550 26,306 (3,789) 26,067 6,617 103,690 (2,172) 108,135 10,167 129,996 (5,961) 134,202 Net 18-