REGISTERED COMPANY NUMBER: N1042975 INorilierth Ireland) REGISTERED CHARITY NUMBER: N1042975 Report of ¢he Tr￿lee$ 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 Acti￿lIeS 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 T￿Slee5, 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 M￿ch 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 develO￿d 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 cill￿ah 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 n￿les 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 p￿1 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 imp￿1 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 ￿$1110115, Our commilinenl lo en)ployee developinenl and iiicrellsed training ha8 given an advantage in this area. We are commilled lo continuously, identifying and Inoniioiing risks and Putting effectivc control% in place 10 miligale theii)* lind discuss change and perforniance improvement with ihe HR Sub-committee, staff. and volunteers. FINANCIAL REVIEW Financlal position In shaping ovr objectives for the yegr and plunning our aciivities, the boil rd h&ve considered ihe Charily Conuni.8sion'5 guidance on public benefit, including the ¥uidance public benefit: I￿nnIng a charity (PB2)'. To pay for the core cost% of nning the orguni.sUtion we Irly oil fund￿. ai)d fuii(li'iiising. We huve lakeii inlu c()nsideruliun the increased pre5.%U￿5 on fui)ders and uiiderstand thdi re8ilienLe and sustuinability needs. lo be a priority fur ihe future funding of uny chariiy. We have b¢eii taken Iliis into consid¢ralion ￿]d are pursuii)g other avenues. Prlncipal funding Sources The Safe hous¢ "Seliih" is funded by Supporting People, Nl Housii)g Executive donation8 and fundraising. The reni% are paid by th¢ resid¢nls either froiii dieir own ii)coine oi. Hou.4iiig benefit. Supporting People did incre&%e the W42ges last year for the .gtaff fi)r the fir.4t time since 201.5 by 5.2%. Hi)wever, due lo the in¢rea.ge in Ihc Lo.41 nf living we havc Idsked Ihe Operation8 m￿lager io find match fundiiig lo improve the wages and pensions conlributions for all slaff. The board will be monitoring the saI￿1e$ 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 ￿t￿eSITI¢1ed funds of £46,717. designated Unres￿1cled 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 Memon￿dUrn 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 c￿1). 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 commit￿d 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 I￿e 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 DeCoU￿Y 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 tn￿tee8 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 prep￿llg 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 I￿1alld 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 inc0￿e 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 is pn)bable Ih&i the ecoiioinic benefits associated wilh the Iransactioii will flow lo ihe chgrily and the amount can be reliably measured. Th¢ following specitic policies are applied to particular caiegories of incoine.. in¢oine from donmlions or granLs recognised when ihere is eYiden¢c of eniiilement io the gift, receipl is probable and its amount can be measured reliably. legacy income is recognlsed when receipl is probuble and eThlitlemenl is e8tsbli,shed. income fi'om donated goods 1.% jne4su￿d at thc fair value of the goods iinless this is impractic81 lu Incasure reliably, in which case the value i.s derived from the ¢081 lo the donor or the e8timated resale value. Donated facilities thnd servi¢e% Ircogni&ed in the a¢¢ounts when reLeived if the vttiue ¢un be relidbly n)ett%ured. No amounts a￿ included for Ihe conlribuiion of genernl volunleer. Incorne from contracL8 for the supply of 8ervices is recognised with the delivery of contracled seivice. This is classified as unrestricted funds unless ihere is a ¢ontrnctual requirement for il to be speni on a particular purpose and returned if unspeiit, in which cttse it may be regurded as restricted. Resources expended Expendiiure is recogiiised on an accruals basis as a liability is kncurred. Expenditure included any VAT which cannoi be fully ircovered, and is classified under l)eadings of ihe slaleinenl of financi#l aciiviiies lo which il relates.. expendilure on rnising fuiid% include5 the co%1.% of ull fundr1£ isiiig activities. evcnls. nOn-Ch￿t￿blC triidin activities, and the sale of donated goods. expenditure on charitable a¢tivates ii)cluded all co.sts inciii'i'ed by a charity in undertaking activities Ihal further its charitable aiihs for the benefii of 11,8 beneficiaries, including Il)0.8C SUPPOrt cost.s ai)d co81 relilling to thc governance of the chwity apportinned lo Lharitable activities. 10 onlinued,,, 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. Di￿t 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 Ch￿tY 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 b￿slee& 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 ch￿ged to the Staiemeni of Financial Activities the period io which they relate. Fii)ancial instruments A fin