REGISTERED COMPANY NUMBER: N1042975 INorilierth Ireland) REGISTERED CHARITY NUMBER: N1042975 Report of ¢he Trlee$ and Unaudited Flnancial Statements for the Year Ended 31 March 2025 for The Cithrah Foundation M.B.McGrady & Co Chi¢ rtered Accountaiils Suite 2B Cadogun House 322 Li5buri) Road Belfasi Co. Antrim BT9 6GH
The Cithrah Foundation Contents of the Financlal Statements ror the Year Ended 31 March 2025 Page Report of the Trus¢ees Independent Examlner's Report Statement of Finandal ActilIeS Balance Slieet Notes to the Flnancial Sthlements 10 to 20 Detailed St4tement of Financtal Activltlos 21 10 22
The Clthrah Found4tion Report of (he Trustees for the Year Ended 31 Mareh 2025 Clioir's report The TSlee5, wllo Are also Ihe Dii'eclors tor the purposes of company law, preseni their report and the unaudited riiiancial siaienlents of ihe chariiy for the year ended 31 Mch 2025. We subinit this lo you, our supporters. in celebrailon of another year of quality service lo our %ervice users froni The Cithrah Foundation in the yegr April 2024 - March 2025. In addilional to our ongoing proje¢ts including Personal Counselling. Support Seryices, Advice und Benefils, refuge thiough Selah Accomniodation, Resettlement Support. volunieer reciuitmeni and Dnni¢stic Abus¢ awaren&s8 training we have pdrliiered witli Women's Tec, iii Newtownabbey tt) offer DIY courses foi. won)en. Two couise% run thi% yeur delivered by WoTnen's Tec from our premise$ lind ive have 411.40 punnettd with Northern Regiui)al College (NRC) 10 provide art prograniEnes for oiir client.s. We delivered Ihe first Bereavement Journey pro¥riinime ihe Alphii programme after securing fitnding from the Benefact Group. Despite a lack of funding in general we have continued lo adllpt our premi.w to increase our capacity lo hire oiil monLS and run progrnn)mes. Downstairs coi).sists of three offic&s and a large li'nining ai'ea and thi.s year we have instnllcd 1¢ n additional loilel. We have also acquired the upsthirs of the building and IMve two further coun.8elling room8 up there along willi a large area that is used for a variety of purposes, Iratning) courses and a social space. Three Etime staff members and sev¢rnl voluiileers ope1?¢ from our pr¢misos. Fui?ding is provided by Ihe Tutor Trusl, Halifax, Suppolling People, NIHE, Skiplon Building Socieiyl Help Ihe Homeless, The Benefact Group, Garfield and Wes(on and coniribulions from our faithful doi)ors. This year we have further expJnd¢d our couiiselling volunleer leain. In the past year we have Inuinlaiiled the voluntHry serv&¢es of three counsellors who huve compleied their counselling ts'niiiing with us and ive have also iaken on another student counselloi.. We .¢ grntelul for their comtnilment a]id dedication to our service user.s as they provide servtce ii) limes of ¢risi.8 which may i)ot be available to them due to .8hortages in r&soiirces ai)d availabilily through other funded agencies. We would a]so like to thai)k the volunteers and slaff who have been supporting the counselling .%ervi¢¢ for niany year.% with their time ai)d %kill8, wiilinut their input ¥ind.¥upei'vi%ion of ihe Siudenis we would not be llble t() provide Lhis service or expand it to support the iieed. We have also been able to hire oul our office io Nexu.% who provide counselling for clienls who llave experienced Sexu abuse and Wave who provide counselling io Iruuma Viciims. The demand for the advice and benefits service has continue 10 grow this year lind we work closely with the Housing Executive who hold ¢1 bi-lnonthly housing Clinic al our offiLC¥. Our service is f4cilil#ted by a voliinleer workin¥ two full days per week on an appointinenl oiily basis. Unfortunutely, we did noi uchieve our other objeclivc of employing an advice and benefits worker. which now means clients Inay have lo wait a liiile longer for an appointinenl. Our .5UPPOrt serYice8 PIDvide face to face suppon. 8ignposliiig, and opponunitie% to eiigage Ai) socilll activities. The project.8 .side of our .¥upport .rvICe 1.% 41 iiiuch-needed re%ourLe in a iinie when the nuinber of people .suffering' with mentiil health issues 18 on Ihe ri%e. Tli¢ %iuff dnd voluntecr% h41ve provided npportunities fnr indoor dl)d outdoor activiti&% through artl gardening. wellbeing cour.se% und dre coinmilted to providing 0ppnrtunitje lo IlisLover new lulentb and gain new skills. We have also develOd our upstairs as f4 safe space for people to come and have a Coffee. chat io others or simply sit and read away froin their everyday Siressful lives. We have seen great results atid are encournged by the responses of our service users. We llre grateful to the funders who llave facilitated the project.8 through the provisioi) of equipmenl and finllnLes. Fuilders include the Halifax. The Tudor Tru.%l, NIHE, HSC PHA cle Project, Skiplon Building Society, Garfield and Weson, Help the Hoineless, The Benefact Group. Carrickfergut> Vineyard. Buby Basics The United Parish. Our main fundraising eveni ihis year was hosiing a Chri.8lmas Grotto on oui. premi.8es, allowing children iii ihe loclll conimunity lo ¢oine and visii Sai)ta, receive li gift and a photo foi. ai) affordable fee. The eveiit was well attended, cind the feedbdck was very poyitive frvni our visitvrs. Thi% eveiit wu% giEutly received by Ihe IOLUI mmunItY whicl) h#8 helped to rdise our prufile.
The Cithr#h Foundatlon Report of the Trustees for the Year Ended 31 March 21125 Selah has rem8ined busy with un occup&ncy of 94% thiN year and the slaff work tircleli.8Iy 1¢) rel(K'nte the ide1)I.4 tt> their pemianent honies. However, lack of .80cial hous&ng is changing the slily limes wiihin the retuge ai)d the board hos been considering the need to expand our refuge services and will coniinue lo explore this iii the mond)s ahead. There has been works carried out on iwo of the apartments which has been challenging for Ihe 8iaft' as they had to delay refeiillls Coming in. The apartments have all hnd new furni(ure ihis year including wardrobes. mattress&s and iables and chairs. The large rooin upstairs has been reiiovaled and we iiow hold all staff training her for cillah and Se141h siaff, negating the need io hi rooins for trllining our staff. This l)as been exliemely beneficial and has nieant that we a also able lo provide training for our residents. Iii review nf the stralegic plan. we cnnlinue to pursue our obje¢iive of building a male iEfug¢, The site of ihe refuge l)&8 been idei)tificd, dnd our busiiiess plwi ha% beei) subini(ted t() our flinders. however due lo a lack of govei'nmeni funding. the plan not yet been fully uppruved. Tiie nunibers of Inen reL'eiv?ng counselling al Ciihpah incremsed this yeur and therefore ive will ¢oniinue io work ioward5 our objective as we feel there is a need for this level of support for men. The year ahead is destined to be challenging, however we will contitkue lo adapt and provide .4ervic&$ ihut are i'equired for our local coinmunity. We intend lo raise the profile of Cithrdli further und develop our progrnmines and .%ervice8 115 seen as iEquired froin the local community. We intend lo pursue funding froin all avenues 4ind ivork towards Inakiiig Ciihrah sustainable. OBJECTIVES AND ACTIVITIKS Objectlves gnd 4Ctivities The purposes ol. the Charity "The Ciihrah Foundation" The purpose of ilie charity is to provide a sufe plthce for men. woinen and children. empowering freedom from dornestic abuse. Fleeing from <1 dangerous aiid painful relalionship is a lifesaving need for some families ond we offer a safe place to gather their thoughis and grow in confidence with suppoit aiid services tailored to the individuals need. We also give advice llnd informalion for Welfare righis, housing. and debt management signposting in ihe community. This can maximize iiicomc aiid improve housing opportun&lies as well as improve the liealil? and enviroi)menl of the clienl in a praciical way. We dS1i.4t with forni8; benefit 4ippeal% and &?ive gTreneral holilitlL advice inclusive of liignpnsting to spe¢iiilisl l)elp when neLess4Wy. We 4we ¢oinmilted to no hurni r¢suliing fivm thi8 purpose. The benefi18 are for all persons who use our services. Every client we work with ilnP¢l¢ls on their communily in a positive way in whichever community area they live in and their tamilies and childrei). This 1.8 evident by (he continued development of Ciihrah Services and expansioi) of our services bn.sed on the demand from our comn)uftiiy. We are in consuliation with Government lo Ineet the nee(L8 of nles with and without children in the forni of a refuge. We a committed lo providing a secure and supported service for individuals fleeing domestic abuse. We endeuvour lo i)urlure the developn)enl of Individu capubilities, conipelen¢¢5, skills and undersianding. Our staff and voluiiieers lake p1 in awareness raisii?g in group preseillations; aiiend communily eveiils, access training for slaff, volunteeis, and Nervice user.s. Oui. coun.%elling, Support, and ddvice seivices de211 with the impact dome.%tic abuse on the person. fumily. and cominunity.
The Cithrah Foundatlon Report of the Thlstees for the Year Elided 31 March 2025 ACHIEI VEMENTS AND PERfoORMANCE C1¢able aetivities See Chdirman'5 Remthrkb Governinent legi8lation requires the Good Governance of our charity and with that in Inind we are commiitee to developing the board by add new meihbetx who Ineel Ihe ,skills IEquired to execute our slr41tegie plan and develop ihe bu.%iness. Woi'kin8 togeiher we report, analysi£, review, aiid record outcome8 to iinprove be$( practice8. This year we have increased the number of clients we are working wilh in the communily as aw8Jeness of our services has beeii raised significantly. We have also develo our social media platfom)s lo promote awareness of domestic abuse, help available and the progiammes and services we can offer to people. We 41150 underwent the QMT (Quality Monitoring TODI) Iisses%ment in January 202.5 whiLh suw u8 mllintain vur acc¥editatioii for the next ihree y¢iir& with no 4lCtion.¥ iu correct. This is an exceptiondl t¥¢hicvement of which we are extremely proud of our staff, who display the utmost dedication and conitThitinent to their roles. Internal and external factors The mail) risk we have 18 financial, &8 each apArtment ii) Selah Inusl be paid foi. even if emply. llie uncertainly of occupation due lo the cii'¢UlDsiances on which criteria 18 met can l&ive apartment,$ unexpectandy vacDlll. Iii ¢omparn%nii there are limes wl)en the waiting li%t of referrJl$ can be extensive due io mttxiniuni OLcupalion. Acconimodutii)n f()r Some of tl)e IEfeETals has been pr(Ibleii?alic uccess lo public recour%e has mednl that Il)ese refemils have noi met criteria lind have been ttirned down. The mnnagemeni and siaff of the service are &ware of the challenge created by the I'enl and work tirelessly lo make sure Ihlll voids are minimal. We are committed lo conla¢l and pariner with other smoll orgai)izations and develop networks for referrnl particularly other domestic and sexii81 abuqe services. Staff changes and %hortage% are ai)other J'isk we have h<1d lo manage to best meet the need8 of ihe client8 and the services. We have Worked with Supporting People to manage this risk and to address the imp1 on the residents th¢ service and the staff. We have a le&m of staff who work together well, and (he slThff absen¢¢ levels continue al a IiiirÈimal level du¢ to the provision of job sh&re and part-iime $1110115, Our commilinenl lo en)ployee developinenl and iiicrellsed training ha8 given an advantage in this area. We are commilled lo continuously, identifying and Inoniioiing risks and Putting effectivc control% in place 10 miligale theii)* lind discuss change and perforniance improvement with ihe HR Sub-committee, staff. and volunteers. FINANCIAL REVIEW Financlal position In shaping ovr objectives for the yegr and plunning our aciivities, the boil rd h&ve considered ihe Charily Conuni.8sion'5 guidance on public benefit, including the ¥uidance public benefit: InnIng a charity (PB2)'. To pay for the core cost% of nning the orguni.sUtion we Irly oil fund. ai)d fuii(li'iiising. We huve lakeii inlu c()nsideruliun the increased pre5.%U5 on fui)ders and uiiderstand thdi re8ilienLe and sustuinability needs. lo be a priority fur ihe future funding of uny chariiy. We have b¢eii taken Iliis into consid¢ralion ]d are pursuii)g other avenues. Prlncipal funding Sources The Safe hous¢ "Seliih" is funded by Supporting People, Nl Housii)g Executive donation8 and fundraising. The reni% are paid by th¢ resid¢nls either froiii dieir own ii)coine oi. Hou.4iiig benefit. Supporting People did incre&%e the W42ges last year for the .gtaff fi)r the fir.4t time since 201.5 by 5.2%. Hi)wever, due lo the in¢rea.ge in Ihc Lo.41 nf living we havc Idsked Ihe Operation8 mlager io find match fundiiig lo improve the wages and pensions conlributions for all slaff. The board will be monitoring the saI1e$ 47nd the operaiions manager ivill continue lo benchmark agaiiisi the secloi. averag&8 in Novembei. of each year.
The Cithrah Foundation Report of the Trustees ror the Year Ended 31 March 2025 FINANCiAL REVIEW ReserY¢8 policy The reserv¢% section has been designed lo recogni.¥¢ Cithrah's requirements for reserve% considering the main ri5k% io the organisation. It has established Il)is Seclion whereby the unres¢riCted funds not coillniitted Should equate 10 8 iveek5 total resources expended. The aim is to provide .gufficieni funds 10 cover any uiiforeseen costs which niay 8ri8e, recognise Ihe volatile (undii)g environmei)t (is well as allowing foi. Il)e payment of aiiy lillbilitie.g wl)i¢li would arise %hould Ihe company ce&se lo operate. Any call upon the use of reservo¥ will be ai the approval of the Finance Sub-commitite which will ex411nine the rntionule for doiiig 40 and agire an ainoiii)I where appi'opriate. As at 31 March 2025, the lotal funds were £146,844, an decrease of £9,866 on the previous year. and coinprising teSITI¢1ed funds of £46,717. designated Unres1cled funds of £8,800 and restricted funds of £91,327. Going concern Tlie directors believe that the charity will continue as a going concern. Fundcr.s have shown iheinselves io be .8upporliv¢, flexible and adaptive lo the currenl silvation whicli is lin invaluable help lo the Ciihruh Foundulion. The organisalion continues to work in p8nnership with govenimeni bodies ond agencies to develop a longer tem sirniegy lo support victims of doinesli¢ violence. STRUCTURE, GOVERNANCE AND MANAGEMENT Governlng document The cliarily i.s contitslled by its governing documeni, a deed of iiust. and eoi).4tiiuies a limiled company, limlted by guarantee, as defined by the Compllnies Act 2(K)6. The Ciihrah Foundation is a Company limited by gunranlee with charitable stalus granted by ihe Chariiy Coinmission for Northern Ireland. It is governed by ils MemondUrn aiid Articles of Associalion, In accordance wilh its Memordndum of A.s%ociation the membeis haye agreed to contribute to the asset.8 of il)e compa])y, ii) the eveni of it closing? and aii)ounliiig lo and iiot exceeding £1 c1). Th¢ coinn)ittee is made up of the 42bnve eleven Ttu8l¢es recorded in Refer¢nce and Adininistrative Del(iil%.. Reernlthienl and ftppoinlment of new trustees The Cithrah Foundation requires all members of the Board of Directors io be fuuy commitd lo th¢ uims and values of the charity in line with our Christian ethos. Specifie skills required by is often idenlilied at boArd meetings and potential Inembers aro contacted by exi.4ling board meniber8.They are tlien invited lo attend scheduled meetings und. if appi'opriale, Iliey are elected to th¢ board as ts Trn%tee ftl the next AGM. OrgAnlsatlonal strucknre Our organisation is made up of a momagemenl conunitiee over.seeing the five serviLes: Selah Accoinin¢xiaiion; Counselling Services; Support Services.. Training; and Advice Jnd Benef&ts. We l)ave seven employees working in Sellih, two paid staff and volunteer% working in the Resource Centre. Volunteers help with support. counselling, finance and benefits advice and housiIig rights. Induction and tralning of Dew trnstees Neiy board m¢illbers are provided with our induction pack, containing all policies, procedures and information on their roles and responsibililies. They Ie also offered domestic abuse (raining. Good governance ¢mining i5 also provided and available for all dir¢¢lots on the Sh&rePoinl. New Members are given accegs io Ihe BoDrd ot Direciors File on our shared conipany drive, contnining all board documents and Ininules of the board ineelings. REFERENCE AND ADMINISTRATIVE DEITAILS Regtstered Conipany number N1042975 (Northern Ireland) Registered Charily Dumber N1042975
The Cithrah Foundation Report of the Trustees for the Year Ended 31 Marcli 2025 Reglstered olYAce Unil O DeCoUY Cent Laneusterian Sireel Carri¢klergus Co. Antrim BT38 7AG Trustee8 S Bloomer G Bowron G E Bradford H Eccles C E Ha]per B Ingrain A L&verty M M M¢Alli.gler A McFarlane C Wallace L Evan8 P Scott ConipaThy Secretary H Eccles Independent Examlner Conaill McGrady FCA M.B.M¢Grady & Co Chartered A¢wLintants Suile 2B Cadogan House 322 Lisburn Road Belfilst Co. Antrim BV) 6GH Approved by order of ihe board of trustees on 27 November 2025 and signed 01) lis behaifby.. B Ingram - Trustee
Independent Examiner's Report to the Trusteos of The Clthrah Foundation Independent examiner's repor¢ to the tntee8 of The Clthrah Foundatlon ('the Comp8ny') I report to the charily Iwslees on my ¢Xiiniinulioii of th¢ ¢ic¢ounts of ihe Compuny for tl)e year elided 31 March 2025. Responsibilities And bgsis of report As the charity's trustees of the Company (and al80 ils direciors for Ihe purposes of company Iilw) you are responsible for the pteparatioii of the accounts in 42ccordaDce with the requii'ements of the Conipanies Aci 2(K)6 ('the 2(X)6 Acl.). Having satisfied Inyself tl)al the aecouiits of the Coinpany are nol required to be audited under Part 16 of Ihc 2006 Act and are eligible for independent examind(ion, I report in re%pect of my examination of your churi(y's accounts us cutried out under Section 145 of the Charilies Act 2011 ('the 2011 Acl.). In Carrying out my examination I have followed Ihe Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act. Independent examiner's statement Since your charity's gross incoine exceeded £250,0(Y) your examiner musl be a member ol. a lisied body. I can confimi that l ain quaiifieij to undertake the examinatiun beL'&use l um a member of the Institute of Churtered Accountants in Ireland, which 15 one of the listed biidies. I have completed my examination. I confirni that no matters have come lo my aiienlion in connection with the examination giving me cause lo believe.. ac¢ouiitiiig records were not kept in respect of the Company as itquired by Section 386 of the 2006 Act: or the accounL% do not dccord with tho%e 01.4: or Ihe accounts do not comply with Ihe accounting requiremenL8 of Section 396 ot the 2006 Act other than ally requirement that the llccounts give a true and fair view which is not a muller considered as part of an independeni examination; or (he accounts hllve not E*en prepared in accordance with the methods and principle$ of ihe Stalemenl of Recoininended Practice for accoun(ing ai)d reporting by charities (applicllble to charities prepllg their accounts. in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)). I have no concerns and have come across no other maiters in connection with the examination to which aiiention should be drawn tn this report in order to enRbl¢ a propcr understanding of the accounts lo b¢ reached. Conaill McGrady The Instilute of charle Accounlllnls in I1alld M.B.McGrady & Co Churtered Accounlanls. Suite 2B Cadogan House 322 Lisburn Road Belfast Co. Antrlm BT9 6GH 27 November 2025
The Cithrah Foundation Statement of Finaneial Activities for the YeAr Ended 31 Marcli 2025 3J13125 Total Cuiids 3113124 Ttstal funds Unrestrlcted funds Restrleted funds Notes INCOME AND ENDOWMENTS FROM Donalions ld legacies 11,039 11,039 39.700 Charitable activlties Charitable Aclivities Support Costs 269,688 4,073 269,688 4.073 236,207 9,880 Other trading activities Invesiment inc0e 4,694 504 4,694 504 4.630 310 Total 16,237 273,761 289,998 290,727 EXPENDITURE ON Charitable aetivitles Charitable Aclivilieg Support Costs Governance Co8lS 333 20J2 2,082 192,294 77,091 7,744 192,627 97,411 9,826 233,032 50.460 5,453 Total 22,735 277,129 299,864 288,945 NET tNCOMEIIEXPENDfTURE) Transfers between tsnds (6,498) (3289) 13,368) 3289 {9,866) 1,782 10 Net movement in funds (9,787) 179) (9,866) 1,782 RECONCILIATION OF FUNDS Toilll funds brought foTward 65J05 91,405 156,710 154.928 TOTAL FUNDS CARRIED FORWARD 55518 91,326 146044 156,710 The notes forn) part of the.se financi<il .81aieinents
The Clthrnh Foundalion Balance Sheet 31 Mareh 2025 3113125 Total funds 3113124 Total funds Unrestrlcted funds Restricted funds Notts rilXED ASSETS Tangible aNset.8 785 5,571 6,356 7,879 CURRE ASSEI TS Debiors C&sh ai bal and in hand 14,424 54,225 2,325 88,951 16,749 143,176 2.469 156.033 68,649 91,276 159,925 158,502 CREDITORS Amounts falling due within one ye8y (13,917) (5,520) (19,437) (9.671) NET CUIUIENT ASSETS 54,732 85,756 140,488 148,831 TOTAL ASSETS LESS CURRENr LIABILITIES 55,517 91,327 146,844 156,710 NET ASSEITS 55,517 91J27 146,844 156,710 FUNDS Unrestricted funds.. General fund Redundancy Fund 10 46,717 8,800 56,505 8,800 55,517 65,305 Restricted funds 91,327 91,405 TOTAL FUNDS 146,844 156.710 The choj'itable company is entiiled lo exemption from uudil under Section 477 of the Companies Act 2006 for the yeEtr ended 31 March 2025. The members have nol required ihe company to obtmin an audit of its financial 51a*menis for Ihe year ended 31 March 2025 in aOrdance wilh Section 476 of the Componies Act 2(K)6. The trn,stees avknowledge their respoDsibiEities tor ensvring th41 the Lharitable company keep.4 accouiiling record% that comply with SeLlion8 .386 and 387 of the Companies Act 2IX)6 and preparing financial slalemenl,s which give <1 twe and fair view of Ihe state of affairs of the chdritable company £lS at ihe end of each finuncial year Jnd of its surplus or deficit for each financial year in llccordnnce with the Itquirement.s of Sections 394 and 395 and whicli oihei'wise comply with the reqiilrei¢nt.g of the Compani&8 Act 2006 relating to financial siai¢mei)tS..s0 far as applicable to the charii¢lble company. (b) The notes fomi part of these financi4118lalements coniinued..,
The Clthrah Fouiidation Ilalance Sheet- continued 31 March 2025 Th&%e fiiiancial slutem¢nl& have been plEpad in 11 CL.(Tria]leC wilh ihe pwvi.4iuiis uppli¢abl¢ lo chw'itable coinpanies subject to the small eompani&s ElMe. The financial statements were approved by ihe Board of Trusie&s and auihorised for i&sue on 27 Noveinber 2025 and were 8igiied on its behalf by: LL I. èj (A. B Ingram- Tru, G Bowron - TNslee The notes forni part of these financial siatements
The Cllhrah Foundation
Note5 to the Finanelal Statements
ror the Year Ended 31 March 2025
AccouNfiNG POLICILS
Basis of prepar8lion
The fiiiancial statetnenls of the charitable company, which is a public benefit enlily uiider FRS 102, have been
preped in ccordance with the Chariiie& SORP (FRS 102) 'Accouiiling ftnd Reporting by Charilies.. Statement
of Reco1me1)ded Practice applic1( ble io charities prepai'ing their accounts in ac¢ordaiice with the Financial
Reporting Standard 1¢pplicable in the UK and Republic of li'elrfind (FRS 102) (effective l January 2019),,
Financial Reportii)g S¢dndard 102 The Financial Reporttng Stsndard &2ppli¢abl¢ in ihe UK und Republic or
Ireland, and the Companies Act 21K)6. The financial stateinents have been prepared under tlie hisiorical cost
convention.
The financial statements have been pirpared on the historical cost basisi 418 m(Kiified by the revaluation ot ¢ertaiii
finunci41 J%set.8 liabililie5 and inv&slm¢iit properti¢.s measured at fair value through income and expenditure.
The financi¢il statements are prepured in sterling, which is the fun¢tioiial currency of the en411y.
The charitable compuny has iaken advantage of the following disclosure exemption preparing these fiimncial
8l
The Cithrah Foundalion Note5 to the Flnancial Statements - continued for the Year Ended 31 March 2025 ACCOUNTING POLICIES- contlnued Ruources expended other expeiidilure includes all expenditure that is neither r¢lÉited to rnising funds for the charity nor part of ils expenditure on charitable activitie8. All co%1% are a]locdted tu expendilure calegories renecting the use of the re%ourLe. Dit cosLs attributable tu a single activity are allocated directly to tliat 42clivily. Shared costs lire Iipporiioned between the activities they ¢ontribule lo on a asonabLe, jusiifiable and Consislent basis. Tangible (Ixed assets Depreciation is pi'ovided al the following annual raies in order lo write off each asset over il.4 &41imated useful life. Fixtures and fiiiings Computer equipfftent 25% on reducing balan¢¢ 25% on reducing balance Taxation The ChtY 1% exempt from corporation tax on its charitable activities. Fund a'OuntIng Unrestricted fund.s are available for use al the discrelioii of the Inislees lo further ny of the charity's purposes. Designated fun(ts are unreslricted funds earmllrked by the bslee& for particular fuiure project or commilmeiil. Restricted fundN are svbjecied to restrictions on their expenditure declared by the donnr or through the lern)s of dn appeal, and full inli) one nr two.%ub-Llu%%e%'. re%irioled iii¢oine fund.% or endowment fund4. Penslon costs and other post-retirement benefits The chai'it41ble company operates <1 defined contribution pension scheine. Conlribulion% payable lo the chwitstble conipany's pension SLheme are chged to the Staiemeni of Financial Activities the period io which they relate. Fii)ancial instruments A fin<incial a.ssel or a finaii¢ial liability is recognised only when the eharily becnines a party lo the contractual provi%ions of the in.strument. Busic findncial instruinenls lire 1FlitilIY recngnised Ill the an)ouiil receivable or payable including any telaied iransaclion costs. Current assets and current liabilities are subsequently measui'ed ai the cash or other considernlion expected lo be paid or received and not discounted. Debi in.8INinenls are subsequenily Inellsiired at amortised cost. Where investments in Shares ar¢ publicly trEwled or their fair value with changes in f4liT value re¢ognised in incom¢ and ¢xpenditure, All other such inveslinents are subsequenily measured at cost la4s impairnient. Other financial instruinents, Including dcrivaliv&%. arc iiiiiially recogiiised at fair va]ue. unle%¥ paytnenl for an a*¥et 1% defen'ed beyond nonnlil busin&%.% terms or finaiiced at d rate i)f illiere8t that is nul u mai'ket rate, in which cuse the u%%el 1% meu%ured Élt the psent vlllu¢ of the futUlE payments di&Lvunled al a murkel rule of inl¢re%l for similar debt instrument. Other fii)anciaE insln]ments are .8ubsequently InSUred at fair value, with y cl)anges recognised in the slal¢n)enl of financial activities, with ti)e exception of hedgii)g in8lrumenls iii a de,8ignaled hedging Irlaiioiisliip. Finaiicial assets tl)al are measured oi cosl or ainortised cost lire reviewed for objective evidence of impairment at the eild of each reporling dale. If there 18 objeciive evidence of impaiiThenl, ali impaim)enl loss Is recogi)i.qed undei. the appropriate heading in ihe slalen)enl of finaiicial aclivilies li) which the initial gain is recognised. continued...
The Cithrali Foundation Notes to the Financial Sthlements- eontlnued the Year Ended 31 March 21J25 ACCOUNTING POLICIES- contlnued Financial instruments For all equity instruments regolesS of significunce, aJ)d oiher fin&nciid assets ihal are individually significunl, these are assesse41 individually for impaimieni. Other fin81)cial lissels 'e eiihei. ass&8qed individllally for impairnient. Other fiii4ncial fLsseLS either assessed individually or grouped 01) Ille basis of similar credil risk characieri%lics. Any revei%als o( impaim)enl are recognis¢d iinmediately, to Ihe exlenl that the reversul does not result in carrying amovnl of the financial asse( thal exceeds what ihe carying amount would have been had the impainnen( not previously been re¢ognise41. OTHER TRADING ACTIVITIES 3113125 3113124 Fundi'aisii)g evei)1.4 Refuge Rental Iiicome Rent421 Income 3J76 2,546 1,472 612 1,318 4,694 4,630 VESTMENf COmE 3113125 3113124 Deposit accouni inlere5t 504 310 NET INCOMEI(EXPENDITURE) Net incomel(expenditure) is staled after chargin81{crediting)'. 311312S 3113124 Deprecidtion- owned assets 2,117 1628 TRUSTEFS, REMUNERATION AND BENEFITS There were no trustees, remvnerdlion or other benefils for Ihe year ended 31 March 2025 Iior for the year ended 31 Mgrch 2024. Thistees, expenses There were no trustres, expenses paid for the year ended 31 Mfjrch 2025 nor for the year elided 31 Murch 2024. 12 continued...
The Cithrgh Foundation Notes to the Flnanclal Sthtements- contlnued for the Year Ended 31 Mareh 2025 COMPARATIVICS FOR THE STATCMEtNf ov FINANCIAL ACTIVITIES Unrestrlcted funds Restrleted funds Total lunds INCOME AND NDOWMEwfs FROM Donulions and legacies 39,700 39,700 Charithble actlvltles Charltable Aclivilies Support Costs 236,207 9,880 236,207 9.880 Other trading activities Ii)vestment iiicome 3,158 310 1,472 4,630 310 Total 43,168 247,559 290.727 EXPENDrruRE ON Charlt8ble actlvltles Char&table A¢iivitse.s Support Costs Governance Costs 233,032 46,206 5,453 233,032 50,460 5.453 4,254 Total 4,254 284.691 288.945 NET INCOMEI(EXPELYDrruRE) 38,914 (37,132) 1.782 RECONCILIATION OF FUNDS Tollll funds brought forward 26.391 128,537 154.928 TOTAL FUNDS CARRIED FORWARD 65,305 91,405 156.710 13 continued...
The Cllhrhh Foundalion Notes to the Finaneial Statements - continued for the Year Ended 31 March 21)25 TANGIBLE FIXED ASSETS Flxtures and rittings Computer equipment Totals COST Ai l April 2024 Addilioiis 24,627 24,673 594 49,300 594 Ai 31 March 2025 24,627 25,267 49,894 DEPRECIATION Ai l April 2024 Charge for year 23,3J6 322 18,08S 1,795 41,421 2,117 Ai 31 March 2025 23,658 19,880 43,538 NET BOOK VALUE Ai 31 March 2025 969 5J87 6,356 Ai 31 March 2024 1,291 6,588 7.879 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 3113125 3113124 Trade debiors Prepaymenis ftnd accrued income 324 16,425 2,469 16,749 2,469 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 311312S 3113124 Trnde ¢red&tors Socidl security and other tsxes Pension control account Net wages control account AccNa]& and deferred ineome 3,671 3,521 30 1,893 IOJ22 1.079 538 8.054 19,437 9,671 14 coniinued...
The Cithrah Foundation Notes lo the Financial Statements- continued ror the Year Ended 31 March 2025 io. MOVEI MENT IN FUNDS Net movement In fund5 Transfers between funits At 3113125 At 114124 Unrestrlcted funds General fund Redund41ncy Fund 56,505 8,800 (6,499) 13,289) 46,717 8,800 65,305 (6,499) (3,289) 55,517 Restricted funds Restricted Funds Supporting People Tudor Ttust Halifax Charity Projects Garfield Weston Foundulion Housing Bei)efit Job Start Sclieme Hoineless Connect- Goodwill Grgnt Skipton Building Society Benefacl TTUSt Help The Homeless 1608) 179 2,256 (872) (1,146) (6,897) 4,648 (2,264) 608 66,254 6,855 66,433 9,111 872 1,146 10,931 4,902 1,317 4,034 9,550 947 (3) 229 1,970 (865) 229 1,970 865 91,40S (3J67) 3289 91J27 TOTAL FUNDS 156,710 (9,866) 146,844 15 conlinued...
The Cithrgh Foundation Notes (o the Financial Stsiements- continued Cor the Year Ended 31 March 2025 Jo. MOVEMENT IN FUNDS- conllnued Nel movement in funds, included in the above are as follows.. Incoming Resources expended Movement in funds Unrestricted funds General fund 16237 (22,736) (6,499) Restricted funds Reslricted Funds Supporting People Tudor Tru.%1 Halifax Chariiy Projecls GarField Wesloll Foundaiion Housiiig Benefit cle Developing H¢uldiy Communitie Job Stirt Scl)eme Hoineless Conneet- Goodwill Grant Skipton Building Socieiy Benefa¢l Trusl Help The Homele% (608) (131,552) (29,646) 1872) (1,146) {26097) (70,228) (547) (6,337) (829) (771) {1,830) {5,865) (608) 179 2,256 (872) (1,146) (6097) 4,648 131,731 31,902 20,1)(M) 74,876 547 4,073 832 1,000 300 5,000 (¥64) 229 1,970 (865) 273,761 (277,128) (3J67) TOTAL FUNDS 289,998 (299,864) (9,866) 16 continued.
The Cilhrgh Foundgtion Note5 to the Flnanelal Sthtements- continued for the Yeay Ended 31 March 2025 io. MOVEMENT IN FUNDS- contlnued ComparAtive8 for movement in funds Nel movement in fvnds Tr4nsf¢rs between runds A( 3113124 A(114123 Unrestrlcled funds General fund Redundancy Fund 17,591 8,8(K) 38.914 56,505 8,8(K) 26,391 38,914 65,305 Reslrleted funds Restricted Funds Supporting People Tudor Trnst Charity Projects Gatfield Weston Founduiion Housiiig Benefii Job Stan Schenie Safe Lives 47,613 66.253 6,757 (46,607) {1.006) 66,254 6,855 1,146 10,931 4,902 1,317 98 (4.31K)) 10,931 4.902 1,317 (3,474) 1,1106 3,474 128,537 (37,132) 91,405 TOTAL FUNDS 154,928 1,782 156,710 Compai'ative nel movement in funds, included in the above are as follows: Incom51 resourees Resources expended Movement In funds Unrestricted funds Generdl fund 43.168 (4.254) 38,914 Restricted funds Restricted Funds Supporting People Tudor Trusl Halifax Ch¢lrity Projects Garfield Wesion Foundation Housing Benefit cle Developing Healthy Communiti Rei)t Paid By Residents Job Start Scheme Hom¢les% Connect- Goodwill Grui)t Safe Lives Sociul Services (i) 127,155 31,904 10.675 146,606) (127,154) (31,806) (10,675) {4,3(K)) (9,069) (41.735) (2,924) (1,472) 18,562) (347) (46,007) 98 (4,300) 10,931 4,902 20,000 46,637 2,924 .472 9,879 347 (3,474) 41 1,317 {3,474) (41) 247,559 (284.691) (37,132) TOTAL FUNDS 290,727 (288,945) 1,782 17 continued...
The Cithrkh Foundation Notes to the Flnaneial Statements - continued for the Year Ended 31 March 21)25 io. MOVEMENT IN FUNDS- contlnued A curreni year 12 monLhs and prior year 12 monihs combined posilioii is as follows: Net movement in fun¢Ls Transfers be¢iveen funds At 3113125 At 114123 Unrestricled funds Genei'al fund Redundancy Fund 17,591 8.800 32,415 {3,289) 46,717 8.8(X) 26.391 32,415 (3.289) 55,517 Restrieted funds Restricted Funds Supporting People Tudor Tru%1 Hdlifax Chariiy Projeclb Garfield Wesion Foundatio Housing Benefit Job Start Scheme Homeless Coiinect- Goodwill Grani Snfe Liv&s Skipton Building Socieiy Benefaci TTUSI Help The Homeless 47,613 66,253 6,757 (47,215) 180 2,354 (872) (5.446) 4,034 9,550 <947) (398) 66,433 872 I,(X)6 4,440 4,034 9,550 947 13) 3.474 13,474) 229 1,970 (865) 229 1,970 865 128,517 (40,499) 3,289 TOTAL FUNDS 154,928 (8,084) 146,844 continued...
The Cithrah Foundalion Notes to the Financial Statemeiits - continued for the Year Ended 31 March 2025 io. MOVEMENT IN FUNDS- continued A currenl year 12 months and prior year 12 month$ combined nel movemenl in fuiids, included in Ilie above are as follows: Incomlng resources Resources expended Movement In funds Unrestricted futtds General fui)d 59,405 (26,990) Restricted funds Res¢ricled Funds Supporling Peopl¢ Tudor Trust Halifax Charity Projects Gdrfield W&%lon Foundalion Housing Benefit Clear Developing Healthy Communities Rent Paid By Residenls Job Start Scheine Homeless Connect- Goodwill GTanl Safe Lives Soci&l Servic Skiplon Building Society Benefact Tru.st Help The Homelebs (i) 258,886 63,806 10,675 {47,214) {258,706) (61,452) (11,547) (5,446) (35,966) (111,963) (3,471) (1,472) {14,899) (1,176) (47.215) 180 2,354 1872) (5,446) 40,1)00 121,513 3,471 1,472 13.952 1,179 (3.474) 41 9,550 1947) 13,474) (41) (771) (1,830) (5,865) 229 1,970 (865) 3,800 5,(X)Q 521,320 (561,819) (40.499) TOTAL FUNDS 580,725 (588.809) (8,084) ii. EMPLOYEE BENEFIT OBLIGATIONS Contributions lo defined conlribulion plans are r¢cognised as an expense Tn the peri¢)d in which the reluled services is provided. Prepaid contribulions are recognised as an asset to the exienl that the prepttymei)I will leud to a reduction in future payments or ft cash refund. When contribulion.s are not exted to be settled wholly wiil?in 12 months of the end reporting date in which the eniployees nder th¢ related service. the liability i.s measured 01) a discourtted present value bnsi.4. The unwinding of the discount is recognised as an expense in the period in which it arises. 19 continued...
The Cithrah Foundalion Notes to Ihe Flnancial Statements - continued for the Year Ended 31 Marcli 2025 12, RELATED PARTY DISCLOSURKS There were no relaled party IransaclioThs for the year ended 31 March 2025. 20
The Cithrah Foundation Detailed Statement of FinanciAI Activities for the Year Ended 31 March 2025 3113125 3113124 INcofvtE AND ENDOWMENTS Donations and legacies Donations Sundiy Income 10,834 205 39,567 133 11,039 39,700 Other trading activitle8 Fundraising events Refuge Rental bicome R¢nlal Income 3,376 2,546 1,472 612 1,318 4,694 4,630 Investment income Deposit accouni InteSt 504 310 Charitoble uetlvllie5 Grant5 273,761 246,087 Tot31 incoming resources 289,998 290.727 EXPENDITURE Charitable lletivlties Wag&8 Social security Pei)sÉons Rdles lind water Insurance Light and heal Teleplione Po%tage #nd stutionery Sundries Rent Charilable Donations Counselling Services IT Costs Project Cus15 Refuge Furnishings Cleaning Repairs and Mainienance Sthff Training Sub5cription5 Corried forward 114,208 6,909 3,400 716 5,525 2.125 6,197 924 887 30,995 117,645 12,393 8,484 680 6,028 4,740 5,943 33,302 .909 2,380 7,047 874 6,572 937 3.619 1,260 223 192,418 7,459 5,197 576 18,523 233,032 This page does not forn) purt of the slatutory tin41ncial SEtitements 21
The Cithrah Foundalxon Detailed Statement ofFinaneÉal Actlvlties for the Year Ended 31 March 2025 3113125 J113124 Charitable activities Brought forward Health und Safety 192,418 209 233.032 192,627 233,032 Support costs Management Wages Social securily Pensions Insurnnce Light ai)d heal Telephone Postage and siaiionery Advertising Sundries Repairs & Muinlenance Office Supplies Staff Training Travel & Subsisience Subscriptions orrice Rental Costs Office IT co.lts Subscriptions Cleaning Recrntlmeni Cos Health cind Safety Fundi'aising Cos(s Proje¢t expens&s Volunleer costs & supervision 54,381 23,789 2,461 1,594 .974 238 310 2,179 578 4,197 782 4,900 516 175 1287 4,517 71 3,441 92 294 8,378 1,327 250 395 513 9,376 426 613 66 709 154 1,47Y 6,829 4532 95,132 47,751 Fln&nce Bank ¢l)arg&8 Fixlvre8 42nd fillings Computer equipment PAYE inl¢rest 89 323 1,796 71 82 431 2.196 2,279 2,709 Governance costs Accountancy fees 9,826 5.453 Total resources expended 299,864 288.945 Net (expendltur¢)Ilneome (9,866) 1,782 This page does not forni part of the statutory tinancial slalemenLs 22