REGISTERED COMPANY NUMBER: N1042975 (Nibrthern Ireland)
REGISTERED CHARITY NUMBER: N1042975
Report of the Trustees and
Unaudlted Flnancfftal Statement$
for the YeAr Ended 31 MA Yeh 2024
ror
THE CITHRAH FOUNDATIOIY
M.B.McGrady & Co
Chartei'ed Accoiintanls
Rathmore House
52 St Patricks Avenue
Downpatrick
Co. Down
BT30 6DS

THE CITHRAH fiOUNDATION
Chairman's Report
roR THE YEAR ENDED 31 MARCH 2024
We submit this to you, oiir suppoitei's, in celebi'ation of another yeRI' of quality service to our service users from the
Cithrah Foundation in the year April 2023 - March 2024.
Despite the challenges presenled by lack of funding we have accomplished much through our various projects which
included Persoiial Couiiselliiig, Support Services, Advice and Benefits, refuge through Selah Accornmodation.
Resetllemei)t Support, volunteei. i'eci'uilment. Dome51i¢ Abuse awareiiess aiid tt'aiiiing aiid the many personal
development pi'ojects that rail Ihi'oughoul the year.
l am pleased to advise of the continued momeiitum of The Cilhrah Foundation dui'ing the f15cal year, as follows.
In Jun¢ 2022 we moved from North Street to bigger premises in the Decourcy Centre consisting of three offices and a
large li'aining area. The new pi'emtses is now staffed wilh three fulllime staff and funding provided by the Tudor Tiust.
Halifax, aiid Supportiiig People, NIHE and contributions froni oui. faithful donors.
With more l'ooms available we were able to achieve our goa15 froni last year by expanding our counsellii)g voluiiteer
team. lil the past yeai. have managed lo secure the voluntary services of tkn'ee students who have completed their
counselling trainiiig with us. We al'e gi'ateful for theii. comimitment and dedication to oui. service users as they provide a
service iii linies of crisis which niay iiot be available to them due to shortages in i'esources and availability thiough other
funded agencies. We would also like to thank the voluiiteer counsellors and slaff who have been supporting the
coui)selling sei'vice foi. many years wilh theii. time and skills. without their input aiid supervision of the students we
would not be able lo provide this seivice oi. expand it to support the need. We have also been able to hire out our office
to Nexus who also provide counselling for clients who have experienced sexual abuse.
We have a high demand for the advice and benefits service and have facilitated the training of oui- staff and voluiiteers to
incoi'poi'ate housing rI￿tS. Our service has now expanded to two ￿11 days and on occasioiis a third half day due lo
deniand. We are i)ow facilitating an appoiiitments-based system only due to extensive pressure on our volunteers. We
intend lo seek funding in the coming year to facilitate at least one full time advice and benefits position to help with the
demand of appointments and to lead an extended tean) of volunteers for this service. We plan to explore the provision of
liousing cliiiics and outreach days in the community lo allow for queries and queslioiis.
With the return to on-site work, oui. support services provide face to face Support, signposting, and opporfvnities to
engage in social activities. The projects side of our support service is a much-needed resource in a lime when lockdown
lias produced social anxieties and isolatioii. Altl)ough i)ecessary for the liealili and safety of all we as an organisation do
not wish this lo beconie the nonn. Tlie staff and volunteers have provided opportunilies for indoor and outdoor aclivilies
Ilirough arl, gardening, wellbeing courses and are committed to providing Oppo￿nItieS lo discover new lalenls and gain
new skills. We have seen great results and al'e encouraged by the responses of Qui. service users. W¢ are grat¢fi]I to the
nders who l)ave facilitated Ilie projects tl)rough the provision of equipmenl aiid finances. Funders include the Halifax,
Tlie Tudor Tnjst, HSC PHA Clear Project, Carrickfergus Vineyard, Baby Basics- The United Parish.
We Iiave lield &everal fuiidraising events this year including a quiz including an auction at Christmastime, an Easter
raffle and also a quiz to support JVC iii their mission to India to successfully release eight woinen from human
trafficking. All events weiit well and a significant amount of money was raised at each.
Selali lias remained busy with an o¢¢upaii¢y of 930/• this year aiid tlie staff work tirel¢ssly to relocate th¢ residents to
their pennanenl homes. However, lack of social liousing is changing the stay limes within the refiige and the board has
beei) coiisiderii)g Ilie iieed to expand oiii. i'efuge services and will coiitiiiue lo explore tliis in the months ahead. Also a
considei'able ainounl of work wetit into immigration Iraiiiing and working witli Ilie Home Office due lo the nationality of
OLir i'esidenls.
The access lo larger looms means that we can also accommodate Selah workshops and training without tlie hire of
preinises froin outside soui'ces, slreainliniiig oiii. sei'vtces and i'educing the costs for l'oom hii'e foi. the refuge. We are
looking forward to the refiirbishment of Iliis facility in the comiiig yeai. with the addilioii of two more offices aiid a
ti'ainiiig room.

THE CITHRAH FOUNDATION
Chairman's Report
FOR THE YEAR ENDED 31 MARCH 2024
In i'eview of the stralegic plan, we have achieved some of our intentions such as building i'elationships with oiher
charities, churches and community oi'ganisations. The allolment continues lo do well and is used by many of our service
users. The new logo has been completed and is now in use a¢ross our documentation. The website lias also been
ompleted and continues to be developed. Signage has also been erected on the exterior of our buildkng, highlighting our
presence and service available in our local community.
There are exciting times ahead with th¢ i)ew business plan incorporating the strategy to expand our business iii several
ways to fa¢ilitat¢ the needs of our commui)ity aiid by formalising our commitment to the support of males and their
families with the developmeiit of the male refvge steei'iiig gi'oiip. This year we have identified the lack of sei'vices foi.
males. We are committed to providiiig a therapeutic support service which is client led and to i'aise an awareiiess of the
lack of services for men aiid boys.
Brian liwam OBE - Chairnian

THE CITHRAH FOUNDATION
Report of the Tru$tees
FOR THE YEAR ENDED 31 MARCH 2024
The t￿SteeS who are also directors of the charity for the purposes of the Companies Act 2006, present their report with
the financial stalemeiits of the charity for the year ended 31 March 2024. The trustees have adopted the provisions of
Accounting and Reporting by Charili¢s.' Statement of Recommended Pracli¢e applicable to charities preparffing tlieir
accounts iii accoi-dance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102)
{effective l Jaiiuary 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The purpose of the charity is to provide a safe place for men, women and children, empowering freedom from domeslic
abuse. Fleeing fiom a dangerous and painful relalionship is a lifesaving need foi. some families and we offer a safe place
to gather their thoughts and grow in confidence with support and services tailored to the iiidividual's need. We also give
advice and infonnatioji for welfare i'ighis. housing and debt maiiageineiit signpostiiig in the conununity. This can
maximize income and impiove housiiig opporttliiities as well as improve the health and environment of the ¢lient in a
pi'aclical way. We assist with forn￿, benefit appeals and give geiieral holistic advice inclusive of signposting to
specialist help when iiecessary. We are committed to no hann resulting from this pui'pose.
The benefits are for all persons who use our services. Every clienl we work wilh impacts on their community in a
positive way in whichever community area they live in and their families aiid children. This is evident by the continued
development of Cithi'ah Services and expansion of oui. services based on Ihe demand fi'om oui. commui)ity. We are in
coiisuliation with Goveillment lo meet the iieeds of males with aiid without chtldreii in the forn] of a refuge. We are
committed lo providing a secui'e and suppoi'ted sei'vice foT individuals fleeiiig domesli¢ abuse.
We endeavoui. lo iiurture the development of individual capabilities, competences, skills and understanding. Our staff
aiid volunteers take part in awai'eness i'aising in group presentations. attend community events, access training foi. staff,
volunteers, and service users. Our counselling, supporl, and advice services deal with the impact domestic abuse has on
the pei'son. fimily and commuiiity.
ACHIEVEMENT AND PERFORMANCE
Charltable activltles
See Chainnan's Remarks
Government leglslalion requires the Good Governance of our chaiity and with that in mind we are commiltee lo
developii)g the boai'd by add new members who meet the skills requii'ed to execute our strategic plaii aiid develop the
business. Working together we report, aiialy5is, review, and record outcomes to improv¢ best practices.
A new refuge steering group l)lls beeii developed and has met for the past year in a bid to open tlie first refuge specific lo
homelessness caused by Domestic Abuse whicli will house males and their families as well as feinales. We have made
great progress aiid business case has been wi'itten. Phase one of our sti'ategic plan l)as been completed atid a site for the
refuge has been idenlified. En partnership with Alpl)a Housing Associalion, we will be proposing an apartment block
which will accomniodale twelve families with outdoor facilities, slaff offices and parking. Negotiations are now taking
place to purchase Iliis land and pursue conipletioi) by 2025.
This year we l)llve updated our use of technology Iliroughout the company giving instant access and cloud storage to
policies, procedures aiid compaiiy documeiits lo all staff aiid voluiiteers. Usii)g SliarePoiiit and Irainii)g staff in this l)as
streamlined paperwork and efficiency across Ihe organisalion.

THE CITHRAH FOUNDATION
Report of the Trustees
FOR THE YEAR ENDED 31 MARCH 2024
ACHIEVEMEIYT AND PERFORMANCE
Internal and externAI fAeÉor$
The main risk we have is financial, as each apartment in Selah must be paid for ¢v¢n if empty. The unceitainty of
occupation due lo tlie cii'cumstances on which ci'iteria is mel can leave apai'lments unexpectedly vacant. In comparison
there are limes when the wailing list of refeii'als can be extensive due to maximum occupation. Accommodation for
some of the referrals has been problematic as access tu public r¢¢ours¢ has meant that these referrals have not met
crit¢i'ia and have been turned down. With the development of the 'Comforl Fund, and the 'Eniergency Fund, tor Selllh
Accommodation we have been able lo help those refen'als making pi'ovision to them on a shoi't-tenn basis. This has
Continued and has met many difficulties and needs of clients we do this as this support is not provided foi. by Supporting
People. The management aiid slaff of the service are awai'e of the challeiige created by the l'ent and work tirelessly to
make sure that voids are minimal. We are commitl¢d to coiilact and partner with other small organizalions and develop
networks for referral particularly other domeslic and sexual abuse services.
Staff ¢hanges and shortages are another r&sk' we have had to manage to best meet the needs of the clients and the
seivices. We have woi'ked with Supporting People lo maiiage this rAsk and to addi-ess the impa¢t on the resideiits the
service and the staff. We have a team of staff who work togethei. well, and the staff absence levels have fallen to minimal
levels due to the provision of job share and part-time positions. Oui. commilmeiit to employee developmeiil aiid
increased training has given us an advaiilage in this area.
We are committed to continuously, identifying and moiiiloring risks and putting effective coiitrols in place to miligafr
them, and discuss chaiige aIid performance improvement with the HR Sub-committee, staff, and volunleers.
FINANCIAL REI Vlfi W
Flnaneial posÉtÉon
In shaping oui. objectives for Ihe year aiid plaiining our activities. the board have considered the Charity Commission's
guidance on public benefit, including the guidance 'Public benefit.. running a chai'ity (PB2)'. To pay for the core costs of
I￿nning the organisation we rely on fvnders and fundraising. We have taken iiito consideratioii the increased pres5u1.es
on fuiiders and undei'5tand that i'esilience ai)d sustaii)ability iieeds to be a priority for the fU￿1'e ￿ndIng of any chai-Éty.
We are grateful to the renewal of thnding from the Tudor Trust aiid the Halifax for the next three years aiid are ptsi'suing
other avenues.
Prin¢ipJl fundlng sources
The safe house "Selah" is fuiided by Supporting People, Nl Housing Executive, doiiations and fund raising. The rents
are paid by the i'esidenls either froin thetr ow) income or Housiiig Benefit. Supportiiig People did increase the wages foi.
the staff foi. the fii'st lime since 2015 by 5.2 %. Howevei., due lo tlie increase in the cost of liviiig we have tasked the
Operations Maiiager lo fiiid match fuiidiiig to improve Ihe wages and pensioiis coiitributions for all staff. The boai'd will
be monitoriiig the salaries and the Operations Manager will conliiiue to belichmai'k against the sector averages in
November of each year.
Reserves policy
The reserves sectioii has been designed lo recognise Ciihrah's i'equtremeiils for reserves coiisidering the main risks lo the
organisation. It has established this se¢tiot) wliereby tlie uni'estri¢l¢d thnds not committed should equate to 8 weeks total
resources expeiided. The aim is lo provide sutficieiit funds to covei. ai)y unforeseeii costs which may arise, recogi)ise Ilie
volatile fundiT]g environmeiit as well as allowing for the paymeiil of any liabilities which would arise should the
company cease to operate. Any call upon the use of reserves will be al the approval of the Finaiice Sub-comniittee
whicli will examine the ralioiiale for doiiig so and agree ali ainoui)t wl)ere appropi'iate.
As al 3 1st March 2024, the total funds were £156,913. an iiicrease of £1,985 011 tlie previous yeai.. Overall, for tlie year
ended 31 Inarcli 2024 and coniprffising unrestricted fuiids of £56,505, desigiiated funds of £8,800 and restricted ￿ndS of
£91,608.
Going concern
Tlie direclors believe Ilial tlie charity will continue as a going concern. Funders have sliowii Ilien)selves lo be supportive,
flexible aiid adaplive to the current Si￿atiO]I whicli is ali iiivaluable l)elp to tlie Cithrah Foui)datioii. Tlie organisalion
contiiiues to work in parlnei'sliip with govenlmeiit bodies ai)d agencies to develop a longer term strategy lo support
victims of donieslic violeiice.

THE CITHRAH FOUNDATION
Report of the Trustees
FOR THE YEAR ENDED 31 MARCH 2024
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governlng document
The charily is conti'olled by its governing document, a deed of trust, and constitutes a limited company. limited by
guai'antee, as defined by the Companies Act 2006.
The Cithrah Foundation is a company limited by guarantee wilh charilable status granted by the Charity Con)mission for
Northern Ireland. It is goveined by tts Memorandum and Articles of Association. In a¢coi'dance with its Memoi'andum
of Assoriation the members have agreed to contribule to the assels of the company, in the event of il closing, and
amounting to and not exceeding £1 each. The committee is made up of the above eleven Trustees recorded in Reference
aiid Administrative Details..
Recruitment and *ppofintment of neiv trustees
The Cithrah Foundalion requires all membei's of the Board of Directors to be fully committed lo the aims and values of
the charity in line with our Christian ethos. Specific skills required by Ciilll'ah is often identified at board meelings and
potential membei's are ¢ontact¢d by existiiig board members.They are then inviled to altend scheduled meetings and, if
appi'opriate. they are elected io the board as a Trustee at Ihe next AGM.
OrgAnlsatlonAI structure
Our organisation is made up of a managemeiit committee overseeing the five service5'. Selah Accommodation;
Couiiselling Seivi¢es' Suppoit Services. Ti'aining. and Advice and Benefits. We have seveii employees workiiig in
Selah, two paid staff and volunteers working in the Resource Centre. Volunteers help with support, counselling. finance
and benefits advice aiid housing rights.
Induction and tralning of nelv trustees
New board inembers are pi'ovided with ow. induction pack, containing all policies, procedures and infom]ation on their
roles and responsibilities. They are also offered domestic abuse training. Good goveiThan¢e training is also provided aiid
available for all directors oil the SharePoint. New Meinbers are given a¢¢ess to the Board of Directors File on our shared
company drive, containing all board documents ai)d mii)utes of the board meetings.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
N1042975 (Noi'ihem Ireland)
Reglstered ChArl¢y number
N1042975
Registered office
Unit 6 Decourcy Centre
Lancastei'ian Street
Caii'ickfergus
Co. ￿lts11n
BT38 7AG
Trustees
S Bloom¢r- Project Manager
G Bowron - Relii'ed
G E Bradford - Self Employed
H Eccles - Civil Sei'vant
L R Gower- Pastor (resigned 111812023)
C E Hai'per- Advice Woi'ker
B Ingrani - Prisoii Govenior
A Laveity- Uiiemployed
M M McAllistei-_ Pie-pi'ess Manager
A McFarlane - HR
C Wallace - Public Servant
L Bvans - Asso¢iat¢ Director (appointed 11912023)

THE CITHRAH fiOUNDATION
Report of the Trustees
FOR THE YEAR EIYDED 31 MARCH 2024
REFERENCE AND ADMINISTRATIVE DETAILS
Company Secretary
H Eccles
Independent Examiner
Conaill McGI'ady FCA
M.B.McGrady & Co
Chartered Accountants
RaihmoTe House
52 St Patricks Avenue
Downpatrick
Co. Down
BT30 6DS
Approved by ol'der of the board of trustees on 23 January 2025 aiid signed on its behalf by:
B Ingram- Twstee

Independent Examln¢r's Report to the Trustees of
The Cithrah Foundation
Indep¢ndent examiner'$ report to the trustees of Th¢ Cithrah Foundation ('the Company,)
l i'epoi'l to the charity truslees on my examination of the accounts of the Company for the year ended 31 Mai'ch 2024.
Responsibilitlcs ayid basis of report
As the cliarlty's trustees of the Compaiiy (and also ils direcloi's for the purposes of Company Illw) you are i'¢sponsAble for
the preparation of the accounts in a¢cordan¢e with the requirements of the Companies Act 2006 ('Ih¢ 2006 Acl,).
Haviiig satisfied myself that the aecounls of the Coinpany aye not i'equired lo be aiidited under Part 16 of the 2006 A¢t
and al'e eligible for independent examination, I report in i'especl of my examination of youi. charity's accounts as carried
out under Section 145 of the Charities Act 2011 ('the 2011 Act,). lil caTryiiig out my examinatioti I have followed the
Dii'¢ctions given by the Chai'ity Cornmission uiider Section 145(5) (b) of the 2011 Act.
Indep¢iident examiner's $tAtement
Since your charity's gross income exceeded £250,000 your examiiier musl be a member of a listed body. I can confiim
that l am qualified to uiidertake the examination because l am a member of the Institute of Chartered Accountants in
Ireland. which is one of the listed bodies.
I have completed my examination. I confirni that iio matters have Come to my attention in ¢onn¢ction with the
examination giviiig me cause to believe..
accounting i'ecords were not kept in respect of the Compaiiy as required by Section 386 of Ihe 2006 Act. or
the accounts do not accord with those i'ecoi'ds. oi.
the accounts do Jiol comply with Ilie accounliiig requii'emeiits of Section 396 of the 2006 Act other thali any
requirement that th¢ ac¢ouhts give a ttve and fail. view which is Dot a matter considered as pail of an independent
examii)ation' or
the accouiils have iiot beeii prepared in accoi'dance with the Inethods and principles of the Statement of
Recommended Pi'actice foi. accouiiling and reporting by charities (applicable to charities pi'epai'ing their accounts
in accordance with the Fiiianctal Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
I have no concerns and have come across no other matters in connection with the examinalion lo which attention should
be di'awii in this report in ol'der to etiable a proper uiiderslaiiding of the accounts to be reached.
Conaill McGrady FCA
The It)stitute of Chartered Accouiilanls in Ireland
M.B.McGrady & Co
Chartered Accouiilaiils
Raihmore House
52 Si Patricks Avenue
Downpalriek
Co. Dowii
BT30 6DS
23 Jaiiuary 2025

THE CITHRAH FOUNDATION
Statement of FinAn¢lal ActivltSe$
FOR THE YEAR EP4DED 31 MARCH 2024
3113124
Total
fund5
3113123
Total
funds
Unrestrlcted
funds
Restrlcted
fiiiids
Notes
NCOME AND ENDOWMENTS FROM
Donations and legacies
39,700
39,700
16.338
Charitable activitie8
Chai-itable Activities
Support Costs
236,207
9,880
236,207
9,880
232,630
Other trading activities
Investment income
3,158
310
1,472
4,630
310
85
Total
43,168
247,559
290,727
249,053
EXPENDITURE ON
Chalitable activlties
Chai'ilable Activities
Support Costs
Governance Costs
233,032
46,206
5,453
233,032
50,460
5,453
69,103
159,224
4,254
Total
4,254
284,691
288,945
228,327
NET INCOMEI{EXPENDITURE)
38,914
{37,132)
1,782
20,726
RECONCILIATION OF FUNDS
Total funds brought fonvard
26,391
128,537
154,928
134,202
TOTAL FUNDS CARRIED FORWARD
65,305
91.405
156,710
154,928
The notes foi'm part of these financial stateinents

THE CITHRAH FOUNDATION
BAl#n¢e Sheet
31 MARCH 2024
3113124
TotAI
funds
3113123
Total
funds
Unrestricted
funds
Restricted
funds
Notes
FIXED ASSETS
Tangible assets
860
7,019
7,879
9,277
CURRENT ASSETS
Debtors
Cash at bank and in hand
144
64,301
2,325
91,732
2,469
156,033
151.263
64,445
94,057
158,502
151,263
CREDITORS
Amounts falling due within one year
(9,671)
{9,671)
(5,612)
NET CURRENT ASSETS
64,445
84,386
148,831
145,651
TOTAL ASSETS LESS CURRENT
LIABILITIES
65,305
91,405
156,710
154,928
NET ASSETS
6S,305
91,405
156,710
154,928
FUNDS
Unrestricled funds:
General fund
Redundaiicy Fuiid
10
56,505
8,800
17,591
8,800
65,305
26,391
Restricted fiinds
91,405
128,537
TOTAL FUNDS
156,710
154,928
The charitable company is enliiled to exemption from audit under Section 477 of Ilie Companies Act 2006 for the year
ended 31 March 2024.
The members have not required the company to obtain an audit of its financial statements for the year ended
31 March 2024 ii) accordance witl) Section 476 of the Compaiiies Act 2006.
The Iruslees acknowledge tlieir responsibililies for
(a)
ensuriiig Ihal the cl)aritable company keeps accounting records that comply willi Sections 386 and 387 of the
Coinpai)ies Act 2006 ai)d
preparing financial statements which give a true and fatr view of tlie state of affairs of tlie cliarilable conipany as
at the end of each fiiiai)cial yeai. and of ils surplus or deficit for each fiiiaiicial year in accordaiice with the
requireinents of Sections 394 and 395 aiid which otlierwise coinply willi the i'equiremenls of the Companies Act
2006 ￿lating lo fii)ancial slatemeiils, so far as applicable to tl)e cliaritable company.
(b)
The notes fomi part of these financial statements
coiitinued..-

THE CITHRAH fouNDATION
Balance Sheet- continued
31 MARCH 2024
These financial statements have been prepared in accordance with the provisions applicable to charitable companies
subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 23 January 2025 and were
signed on ils behalf by..
B Iiigram - Truslee
G Bowron- Trustee
The notes foirn pail of these financial statements
10

THE CITHRAH fiOUNDATION
Note5 to the fi inancial Statements
FOR THE YEAR ENDED 31 MARCH 2024
ACCOUNTING POLICIES
Basis of preparatlon
The financial statements of the charitable company, which is a public benefil entity under FRS 102, have been
prepared in accordance with the Chai'ities SORP {FRS 102) 'Accounling and Reporting by Chariti¢s.' Statement
of Recommended Pi'actire appli¢able to chai'ities prepai'ing theii. accoiinls in accoi-dance with the Financial
Reporting Standard applicable in the UK and Republic of Ii'eland (FRS 102) (effective l January 2019),,
Financial Repoiling Standard 102 'The Financial Reporting Standai'd applicable in the UK and Republtc of
Ireland, and the Companies Act 2006. The finaiicial statements have been prepared under the hisloi'ical cost
convenlion.
The financial statements have been pi'epared on the historical cost basis, as modified by the revaluation of certain
financial assets aiid liabilities and investmeiit propeilies measured at fair value through incorne and expendithre.
The financial statements are prepared in sterling, which is the ￿nctIO11a1 curreiicy of the entity.
The eharitable company has taken advantage of the following disclosure exemplion in preparing these financial
statements, as permitted by FRS 102 'The Finaiicial Reporting Standard applicable in the UK aiid Republi¢ of
Ireland,:
the requirements of Section 7 Statement of Cash Flows.
Judgements and key sources of estimatfion uncertalnty
The Trustees have estimated the useful life and expected residual value of fixed assets arriving at the amount
chai'ged each year for depreciation.
Income Yesour¢e%
All incomiiig i'esources are included iii th¢ slalemeiil of finaiicial activities when enlillement has passed to the
charity. it is pi'obable that the economic benefits associated with the transaction will flow lo the charity and the
amoui)I can be reliably measured. The following specific policies al'e applied to particular categories of income..
income from donation5 or grants recogiiised wheii thei'e is evidence of enlitlemenl to the gift, receipt As
probable and its amount can be measured reliably.
egacy incorne 15 re¢ogni5ed when receipl is pi'obable and entitlemenl is established.
iiicome from doiiated good5 is measured at the fair value of the good5 unless Ihis is impraclical to measure
reliably, in which case Ihe value is derived from the cost lo the donor or the eslimaled resale value. Donated
facilities aiid services are recogi)ised in the accounts wheii r¢¢¢ived if the value can be reliably measured. No
amounts are ii)cluded for the coiitribution of geiieral volui)leer.
Income from coiitra¢ls for tlie supply of s¢rvi¢es is recognised wilh the delivery of contracted service. This is
classified as unrestricted funds unless there is a conlractual requiren)enl for it to be spent on a particular purpose
aiid retunied if unspent, in wl)icli case it may be regarded as reslricled.
Resources expended
Expeiiditure is recognised on an accruals basis as a liability is incurred. Expenditur¢ included any VAT whicli
cannot be fvlly recovered, and is classified under headiiigs of the statement of financial activities lo wliich it
relates..
expenditure 01) raising funds include5 the costs of all fundraisiiig activities, eveiits, noii-charilable trading
activities, and the sale of donated goods.
expe1)di￿re on cliaritable activates included all costs incurred by a charity iii uiidertaking activities tl?at furilier
ils cliarilable aims for tl)e bei)efit of its bei)eficiaries, including tliose support costs and cost relatiiig lo the
govemaiice of tlie el)ai'ity appoi'tioi)ed lo cl)aritable activllies.
continued...

THE CITHRAH FOUNDATION
Notes to the FlnAn¢lal Statements - contlnued
FOR THE YEAR ENDED 31 MARCH 2024
ACCOUNTING POLICIES - contlnued
Resources expended
olher expendilui'e includes all expenditure that is neither related to raislng thnds for the charity nor part of its
expenditure on charitable aclivilies.
All costs al'e allocated to expendi￿1.¢ categoi'ies reflecting the use of the resoui'ce. Dii'ect costs attribvtable to a
single activity ar¢ allocated dii'ecily to that activity. Shai'ed costs are apporlioned between Ihe activities they
contribute to on a i'easonable, justifiable aiid consistent basis.
Tangible fjxed assets
Depreciation is provided at the following annual rates in order to wi'ite off each asset over its estimated usefijl
life.
FIx￿￿¢S and fittiiigs
Cornputei. equipm¢iit
25D/o on rediicing balaiice
250/0 on i'educing balaiice
TaxAtion
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted fl￿d$ are available for use at the disci'elion of the trustees to further atiy of the ¢harity's putyoses.
Designated ￿ndS are unrestricted fimds eaTmai'k¢d by the trustees for parliculai. ￿tr￿'e project or comnlltnient.
Resli'icled funds al'e subjected to i'esti'ictions oil their expeiiditure declared by the doiioi. or through the tenns of
an appeal, and fall into oiie or two sub-classes.. i'estricled income funds or eiidowmeiit funds.
Pension cost$ other post-retirement benefits
The charitable company op¢i'ates a defined coiitt'ibulion pension scheme. Contributions payable to Ihe charitable
company's pension scheme al'e charged to the Statement of Fiiiatlcial Activllies iii the period to whtch Iliey relate.
Financial instruinent5
A financial asset or a fiiiaiicial liability is recognised only when the charity becomes a party to the coi)tractual
provisions of the instivment. Basic financial instruments are initially recognised at the amount receivable or
payable iiicludiiig aiiy relaled transaclion costs.
Ciirrent assets and currei)I liabilities are subsequenily measui'ed at the cash or oihei. consideration expected to be
paid or received aiid iiot discounted. Debt iiistruments are subsequently measured at amortised cost.
Wliere investments in shal-es are publicly traded or tlieii. fair value witli changes in fair value recognised in
ii)come and expenditure. All other such iiivestmeiits are subsequently measured at cost less impaii'meiit.
Other financial instruments, Including dei'ivatives, are iiiilially i'ecognised at fair value, uiiless payment for an
asset is deferi'ed beyond normal business terms or financed at a rate of iiiterest that is not a market rate, iii whicli
case tlie asset is measured at tlie present value of tlie fu￿re payments discouiiled al a mai-ket rate of inleirst for a
similar debt iiislrument.
Otl)er finai)cial instruments are subsequently nieasured at fair value, with any changes reeognised iii the
statement of finaii¢ial activities, willi the exceplioii of hedgiiig iiistrumeiits in a desigiialed liedgiiig relationsliip.
Financial assets that are measured al cost or amortised cost are reviewed for objective evidei)ce of iinpaim)eiil at
the end of each reportiiig date. If Iliere is objective evideiice of impairineiit, an impairment loss is re¢ognised
under the appropriate l)eading in the stalenienl of fiiiaiicial activities iii whicli tlie initial gain is recognised.
12
contiiiued...

THE CITHRAH FOUNDATION
Notes to the Financial Statements - con¢lnu¢d
FOR THE YEAR ENDED 31 MARCH 2024
ACCOUNTING POLICIES- Continued
Financial instruments
For all equity instrum¢nts i'egardless of signtficance, and other financial assets that are individually signifi¢ant,
these are assessed individually for impai17nent. Other financial assets are eith¢r assessed individually for
impainnent. Other financial ass¢t5 are either assessed individually or grouped on the basis of similar credit risk
characterisli¢s.
Any reveysals of impaii'ment are recognised iminedialely. to the extent that the reversal does not i'esult in a
carrying amount of the financial asset that exceeds what Ihe carrying amount would have been had Ihe
impaimieiil not previously been recognised.
OTHER TRADING ACTIVITIES
3113124
3113123
Fundi'aising events
Refuge Rental Income
Rental Income
2,546
1,472
612
4,630
INVESTMENT INCOME
3113124
3113123
Deposit account interest
310
85
NET INCOMEI(EXPENDITURE)
Net incomel(expenditure) is staled after cliargin￿{cr¢dltin8}'.
3113124
3113123
Depreciation - owned assels
2,628
3,092
TRUSTEES, REMUNERATION AND BENEFITS
There were no trustees, remuneratioii or other benefits for tl)e year ended 31 March 2024 nor for Ihe year ended
31 March 2023.
Trustees, expenses
There were no trustees, expenses paid for the year ended 31 March 2024 nor for the year elided 31 March 2023.
13
continued...

THE CITHRAH fiOUNDATION
Notes to the filnanclal Statements- continued
FOR THE YEAR EIYDED 31 MARCH 2024
COMPARATIVES FOR THE STATEMENT OF filNANCIAL ACTIVITIES
Unrestrieted
funds
Restrlcted
funds
Totol
funds
INCOME AND ENDOWMENTS FROM
Donations and legacies
16,338
16,338
Charitable ac¢ivities
Charitable Activities
41,301
191,329
232,630
Inveslment income
85
85
Total
57,724
191,329
249,053
EXPENDITURE ON
Charitable activities
Charitable Activities
Support Cosls
55,024
2,376
14,079
156,848
69,103
159,224
Total
57,400
170,927
228,327
NET INCOME
324
20,402
20,726
RECONCILIATION OF FUNDS
Total funds brought forward
26,067
108,135
134,202
TOTAL FUNDS CARIUED FORWARD
26,391
128,537
154,928
TANGIBLE FIXED ASSETS
Fixtures
and
flttlngs
Computer
equipmeiit
Totals
COST
Ai l April 2023
Additions
24,627
23,443
1,230
48,070
1,230
At 31 March 2024
24,627
24,673
49,300
DEPRECIATION
Ai l April 2023
Chai'g¢ for year
22,905
431
15,888
2,197
38,793
2,628
At 31 March 2024
23,336
18,085
41,421
NET BOOK VALUE
At 31 March 2024
1,291
6,S88
7,879
Ai 31 March 2023
1,722
7,555
9,277
14
contiiiued...

THE CITHRAH fi OUNDATION
Notes to th¢ filnAncfial Statements - continued
FOR THE YEAR ENDED 31 MARCH 2024
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
3113124
3113123
Prepayments and accrued income
2,469
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
3113124
3113123
Trade creditors
Social security and other laxes
Oiher creditors
Ac¢ruals and deferred income
342
2,150
1,079
538
8,054
3,120
9,671
5.612
io.
MOVEMENT IN FUNDS
Net
movement
Transfers
betiveen
funds
At
3113124
At 114123
Unrestricted funds
General fund
Redundancy Fund
17,591
8,800
38,914
56,505
8,800
26,391
38,914
65,305
Restricted fvnds
Restricted Fuiids
Supporting People
Thdor Trust
Charity Projects
Garfield Westoii Foundation
Housing Benefit
Job Start Scheme
Safe Lives
47,613
66,253
6,757
4,440
{46,607)
(1,006)
66,254
6,855
1,146
10,931
4,902
lJ17
98
(4,300)
10,931
4,902
1,317
(3,474)
1,006
3,474
128,537
(37,132)
91,405
TOTAL FUNDS
154,928
1,782
156,710
15
continued...

THE CITHRAH FOUNDATION
Notes to the Flnanclal Statements- ¢ontlnued
FOR THE YEAR EIYDED 31 MARCH 2024
io.
MOVEMENT IN FUNDS- continued
Net movement in funds. included in the above ar¢ as follows-
In¢onilng
resources
Resources
expended
Movement
In funds
Unrtstrl¢ted fund$
General fund
43,168
(4,254)
38,914
Restricted funds
Resti'icted Funds
Suppoiting People
Tudoi. Trust
Halifax
Cliayity Projecls
Garfield Weston Foundation
Housing Benefit
Clear Developing Healthy Communities
Rei)t Paid By Residents
Job Siarl Scheme
Homeless Coniiecl - Goodwill Grant
Safe Lives
Social Services
(i)
127,ISS
31,904
10,675
(46,606)
(127,154)
(31,806)
(10,675)
(4,300)
(9,069)
(41,735)
(2,924)
(1,472)
(8,562)
(347)
(46,607}
98
{4,300}
10,931
4,902
20,000
46,637
2,924
1,472
9,879
J47
{3,474)
41
1,317
{3,474}
(41)
247,559
(284,691)
{37,132}
TOTAL FUNDS
290,727
(288,945)
1,782
Comparatlves for movement in funds
Net
movement
in funds
At
3113123
At 114122
Unrestricted funds
General fuiid
Redundai)ey Fund
17,267
8,800
324
17,591
8,800
26,067
324
26,391
Restricted funds
Reslricled Fuiids
Supporting People
Tudoi" Trust
Cliarity Projects
51,087
57,048
51,087
66,253
6,757
4,440
9,205
6,757
4,440
108,135
20,402
128,537
TOTAL FUNDS
134,202
20,726
154,928
16
onliiiued...

THE CITHRAH fiOUNDATION
Noles to the Financial Statements - contlnued
FOR THE YEAR ENDED 31 MARCH 2024
io.
MOVEMENT IN fi UNDS - eontlnued
Comparative nel movement in funds, included in the above al'e as follows:
Ineomfing
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
57,724
(57,400)
324
Restricted funds
Siipporting People
Tudor Trust
Halifax
Chai'ity Projects
128,694
38,195
20,000
4,440
(119,489)
(31,438)
(20,000)
9,205
6,757
4,440
191,329
(170,927)
20,402
TOTAL FUNDS
249,053
(228,327)
20,726
A curreiil year 12 months and prior year 12 months Combffined position is as follows:
Net
movement
in funds
Transfers
between
funds
At
3113124
At 114122
Unreslrlcted funds
General fund
Redundancy Fund
17,267
8,800
39.238
56,505
8,800
26.067
39,238
65,305
Re$tri¢ted funds
Restricted Funds
Supporting People
Tudoi. Ti'ust
Charity Projects
Garfield Weston Foundation
Housing Benefit
Job Start Scheme
Safe Lives
51,087
57,048
(46,607)
9,206
6,855
140
10,931
4.902
1,317
(3,474)
(1,006)
3,474
66,254
6,855
1,146
10,931
4,902
1,317
(3,474)
1,006
108,135
(16,730)
91,405
TOTAL FUNDS
134,202
22,508
156,710
17
ontinued...

THE CITHRAH FOUNDATION
Notes lo the Financial Statemeiits - contlnued
FOR THE YEAR ENDED 31 MARCH 2024
io.
MOVEMEIYT IN FUNDS - eontlnued
A cun'ent yeor 12 months and pi'ior year 12 months combined nel movement in funds, included in the above are
as follows..
In¢oniing
resources
Resources
expended
Movement
in lunds
Unrestrl¢ted funds
General fund
100.892
(61,654)
39,238
Restricted funds
Restricted Funds
Supporting People
Tudor Trust
Halifax
Charity Projects
Gaifield Weston Foundation
Housing Benefit
Cl¢ar Developing Healthy Communities
Rent Paid By Residents
Job Start Scheme
Homeless Connect- Goodwill Grant
Safe Lives
Social Services
(i)
255,849
70,099
30,675
4,440
20,000
46,637
2,924
1,472
9,879
347
(3,474)
41
(46,606)
(246,643)
(63,244)
(30,675)
(4,300}
(9,069)
{41,735}
(2,924)
{1,472)
(8,562)
(347)
(46,607)
9,206
6,855
140
10,931
4,902
1.317
(3,474)
(41)
438,888
(455.618)
(16,730)
TOTAL FUNDS
539,780
(517,272)
22.508
ii.
EMPLOYEE BEf4EFIT OBLIGATIONS
Coiilribulions to defined ¢ontt'ibution plans are recognised as an expense iii the period in which the related
services is pi'ovided. Prepaid conli'ibutions are recognised as an asset to tlie extent that the prepaymeiit will lead
lo a reduction in thtui'e paymeiils or a cash refund.
When contributions are not expected to be settled wholly wilhii) 12 months of the end repoi'ling date in which the
¢mployees reiider the related service, the liability is measured on a discounted present value basis. The
unwinding of the discount is recognised as an expense iii the period iii whieh it arises.
18
conliiiued...

THE CITHRAH FOUNDATION
Notes to the Flnan¢lal Statements- contlnued
riOR THE YEAR ENDED 31 MARCH 2024
12.
RELATED PARTY DISCLOSURES
There were no related paity transactions for the year ended 31 March 2024.
19

THE CITHIL4H FOUNDATION
Contents of the FlnAn¢lal Statements
FOR THE YEAR Ef4DED 31 MARCH 2024
Page
Chairman's Report
Report of the Trustees
Independent Examiner's Report
Statement of Financial Activities
BalAn¢e Sheet
9 to 10
Notes to the Ffinancfial Statements
11 to 19