**COMPANY REGISTRATION NUMBER: NI057297 CHARITY REGISTRATION NUMBER: NIC103540**
## **COLERAINE AREA CHILD CONTACT CENTRE**
**Company Limited by Guarantee Unaudited Financial Statements**
## **31 March 2023**
## **PAUL A TAYLOR & COMPANY**
Chartered accountant Unit 4 12 Spittal Hill Bushmills Road Coleraine BT52 2BY
## **COLERAINE AREA CHILD CONTACT CENTRE**
## **Company Limited by Guarantee**
## **Financial Statements**
## **Year ended 31 March 2023**
||**Page**|
|---|---|
|Trustees' annual report (incorporating the director's report)|**3**|
|Independent examiner's report to the trustees|**10**|
|Statement of financial activities (including income and||
|expenditure account)|**11**|
|Statement of financial position|**12**|
|Notes to the financial statements|**13**|
|**The following pages do not form part of the financial statements**||
|Detailed statement of financial activities|**21**|
|Notes to the detailed statement of financial activities|**22**|
**COLERAINE AREA CHILD CONTACT CENTRE**
## **Company Limited by Guarantee**
## **Trustees' Annual Report (Incorporating the Director's Report)**
## **Year ended 31 March 2023**
The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 March 2023.
## **Reference and administrative details**
**Registered charity name** COLERAINE AREA CHILD CONTACT CENTRE **Charity registration number** NIC103540 **Company registration number** NI057297 **Principal office and registered** 9 Culdaff Road **Office** Portstewart BT55 7DP NI **The trustees** Mrs Davies Mrs McPhillimy Mr Russell **Company secretary** Mrs Shirley McPhillimy **Independent examiner** Paul A Taylor & Co Unit 4 12 Spittal Hill Bushmills Road Coleraine BT52 2BY
## **Structure, governance and management**
**Charity Constitution** . CACCC is a Company Limited by Guarantee. CACCC has its own constitution and is accredited by and is a member of NINCCC. The Contract between CACCC with the Northern Trust was renewed for a further year till March 2024. The Charity has all required insurance in place and has a policy with the Methodist Insurance Company.
There are 3 Trustees who have oversight of CACCC and sign off annual reports and audits. Accreditation takes place every 3 years by the Northern Ireland Network of Child Contact Centres. As part of the Accreditation process all trustees have an enhanced Access NI check and participate or contribute to updated training. Accreditation last took place in October’22. The Trustees are appointed by the Management Committee of CACCC having been nominated by a vote. No other individual or organisation has power to appoint Trustees.
## **Objectives and activities**
_“In setting our objectives and planning our activities for the year the trustees have continued to consider their legal obligation to the Charity Commission for Northern Ireland’s guidance on public benefit to ensure that the activities have helped to achieve the charity’s purpose and provide benefit to the beneficiaries “_
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## **Purpose**
The purpose of CACCC is to provide safe neutral spaces in Coleraine and Ballycastle where children of separated families can spend time with a parent or significant other person in a neutral child friendly supported environment.
Acknowledging children’s legal right to grow up knowing the love and care of both parents, parents find they can struggle to make arrangements due to a breakdown of trust. The service provided at CACCC provide a safe neutral place where the relationship between a child and parent can be restored. It is a steppingstone so that when the time is right more normal arrangements can be made outside the Centre. The Child Contact centre can also facilitate contact for children in fostering, kinship fostering or adoption situations monitored by Social Services. Referrals can be facilitated from The Courts, Solicitors, Social Services and directly from Parents who are in agreement to use the Centre. The centre has **public benefit** for all adults and children in these circumstances where a safe neutral contact setting is required regardless of race, gender, age, disability, or religion where the child resides in the Causeway Coast and Glens locality.
## **Activities**
Normally CACCC carries out its purposes through the following activities. Three 2-hour sessions a week are offered throughout the year, one every Saturday morning in Ballycastle, one every Saturday morning and every Tuesday afternoon in Coleraine. 50 sessions were held on Tuesday afternoons throughout the year, equating to 270hrs of contact attended and enjoyed by 12 children. 49 sessions were held on Saturday mornings in Coleraine – tallying up 375.5hrs of contact attended and enjoyed by 29 children from 18 families. Some families attend both sessions. Ballycastle provided 11 sessions equating to 22 hours of contact for one little child. Demand in Ballycastle has remained low post Covid.
CACCC is staffed by 1 paid self- employed Deputy Co-ordinator who covered a maternity leave and works around 20 hours a week. The centre for hours are invoiced monthly to be countersigned by 2 signatures from the Trustees. The Deputy Co-ordinator continued in this role through to the end of the financial year.
The Deputy Co-ordinator is supported by a supervisor, a Referral Committee and Management Committee consisting of 9 people with expertise and background in Social Services, Education, Police and Accountancy and Law. One member resigned at the end of the financial year.
## **Beneficiaries**
**Children:** By attending the Child Contact Centre the children benefit from knowing that the parent they no longer live with still loves and cares for them despite the trauma of their parents’ break up. It allows the child’s relationship with the contact parent to be restored in a safe place. This is a prerequisite for the emotional wellbeing of the child and has further impact on their ability to form healthy relationships and to succeed in education. Research has shown that this loss can have a big impact on them as teenagers and adults as they grapple with issues such as identity, genetic information, and extended family.
If the Centre did not exist these children risk losing their relationship with a parent for life and with that, the information they need that gives them a sense of belonging, identity and genetic information, essential for their wellbeing.
**The Contact parent** benefits by having safe contact with their child and can build on this for the rest of the child’s life. The Contact Parent has usually been in their child’s life every day until the breakup. The parent and child have been a crucial part in each other’s lives giving security, belonging, and meeting the child’s needs. Suddenly there is no contact with a loved child which brings about a great sense of grief and loss. A gap in contact contributes to a parent feeling they are losing their child and the accompanying frustration and upset can have a huge impact on a parent’s mental health. The Contact parent benefits from the emotional support given by the Co-ordinator and volunteers as they reestablish a relationship with their child often after a long break which could be up to 2 years. Pre visit interviews which involve educative works enables a parent to keep conflict away from the child and
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ensure the needs of their child comes first. Sensitivity and working at the child’s pace are essential in building up trust. It is essential for this to happen if contact is to move securely outside the centre. There are regular thank you cards, and small gifts given in appreciation throughout the year.
**The Resident parent** benefits by knowing their child is safe, and they are safe coming to and from the Centre where trained volunteers can manage handovers, if required especially when there may have been domestic abuse or implacable hostility. They are reassured that the child’s emotional needs are met by having good quality time with the contact parent. Time at the CACCC allows parents time to rebuild trust with each other so that the child can benefit from the best possible relationship with both parents. Parents separating is a traumatic confusing and anxious time for children. By having regular contact with the contact parent even through this unsettled time the child is reassured that they are loved by both parents and in turn this helps them through this period of immense change. With support for both parents who love their child can see that their child benefits from contact, trust can be rebuilt so the child can have easy positive contact with both parents.
**Other Family Members.** CACCC supports children having contact with other family members such as grandparents, siblings, and other relatives where it is important to the child that contact is not lost, and this can happen in the Centre when referred. As contact moves out of the centre other family members can be **indirect beneficiaries,** as contact may open up to grandparents, aunts, uncles, cousins when contact leaves the Centre positively.
**Adoption, Fostering and Kinship Placements** CACCC provides a safe neutral place where contact can take place between birth families and other caregivers. All children in Care need to have the opportunity where possible to have some degree of contact with their birth family. This is monitored by Social Services where CACCC can be an important resource.
## **Achievements and performance**
## **Achievements**
30 families received support with 24 families and 34 children using the centre for regular contact. Of the 6 that didn’t use the centre, 5 needed careful risk assessment with support from the referral committee and required other services while one found an alternative arrangement. This is down from last year when 36 families with 44 children were on the register and 32 families with 46 children who received some level of service.
24 Dads, 5 Mums and 2 Grandparents had contact with 34 children. Ballycastle facilitated 1 family which was a self-referral for 11 weeks when it moved on positively. Altogether 19 families have moved on positively.
## **Referrals**
There were 14 new referrals which was a significant drop from 24 the previous year. Notably there were no Social Service Referrals. 6 Referrals did not progress as they were deemed inappropriate, allegations were made which required investigation or it was impossible to get agreement from the families.
At the end of March 2023, 7 families with 13 children remain on the register. Ballycastle Child Contact centre facilitated contact for 1 family with 1 child and has not received an appropriate referral since this family progressed from CACCC during the summer.
A breakdown of use of CACCC in the year April 2022 – March 2023 of the families who progressed to regular contact (Some families are not counted at the service did not progress to face to face contact);
Children; 0-5 years - 16 children 6-10 years - 13 children
11 years - 5 children
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- 19 Dads
- 5 Mums
- 2 Birth parents
- 2 grandparents.
Referrals came from
- Courts 10
- Solicitors 4
**Outcomes** 24 families with 34 children enjoyed regular contact in the centre enabling crucial family relationships to be rebuilt. Most used the Centre for between 3 to 9 months and were regularly reviewed.
Out of 24 families who used the Centre regularly, 19 have moved on positively where contact has been able to continue in the community in more normal circumstances. This demonstrates a clear **positive impact** .3 families lost contact altogether where circumstances exist outside of the remit of CACCC. The fact that 19 families have positive contact demonstrates that CACCC continues to meet the needs of families as it supports families facing the very difficult task of negotiating contact for their children during the early stages of separation and divorce where there is often hostility, drug abuse, mental health issues, domestic abuse and breakdown of trust.
**The ultimate purpose of CACCC** was achieved as 34 children enjoyed contact with a parent or significant family member in the Centre, with 19 moving on positively to more normal arrangements. This evidence demonstrates that CACCC is fulfilling its **public benefit** and flows from its **purpose.**
## **Other achievements** .
For the 1[st] time in 3 years the Annual Meeting was held face to face with Guest Speaker Judge Peter King who spoke so warmly of the centre and the importance of this resource to the Court. Important links were re- established with the Court Service. It is hoped that lay magistrates could get the opportunity to visit the centre and see how it works in practice. The neutrality of the Child Contact centre was respected. An attendance of almost 30 was a great encouragement.
On 3[rd] March’23 Jazzlite, a 4 piece jazz group hosted an evening for CACCC in a local venue to highlight of the work of CACCC, raise awareness of the need for volunteers and receive donations. A press release was submitted to the local press.
**Restrictions.** CACCC facilitates and supports Contact between a child and a parent other significant adult. It does not supervise contact or accept referrals where allegations of have been made and are not investigated. CACCC does not accept referrals where there is substantive substance abuse, severe mental health, complex special needs, or non-compliance with the Centre which when extreme can affect the quality of contact between the adult and the child. For this reason, a careful risk assessment is undertaken in every case. This may mean going back to the referrer for more information, doing skilful pre-visit interviews and assessing the capability of the centre in meeting the particular needs of each family. Where there are still some issues of concern or questions on how to manage a family within the centre the Co-ordinator brings this to the referral committee for a final decision. These meetings have become more frequent as services for families are under pressure to provide more support with limited resources.
**Harm.** CACCC mitigates any harm that may arise flowing from its purposes by encouraging good communication from the beginning. Both parents are seen separately for a pre-visit interview with the child where appropriate. This includes explaining how the centre works and seeing round the Centre. All parents sign a Consent form which clearly explains the rules and obligations of those attending the Centre. A Consent form with explanations is also given to any other adult who may be bringing a child for contact so they know not to interfere with contact. On one occasion a relative had to be informed that they could not attend as they were attempting to dictate the contact.
An evaluation form is available at each session so users can express their views. Users are encouraged
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to speak to the Co-ordinator about any issue that may arise and if appropriate an appointment is made. Good communication between the Courts, solicitors, social workers and any other referrers, with the Co-ordinator is essential to mitigate harm so there are no misunderstandings which can be fraught when relationships between parents have broken down.
A safe child friendly neutral bright clean environment complying with Health and Safety Requirements and reviewed regularly mitigates harm.
A robust Child Protection Policy is in place along with a safeguarding policy.
A complaint procedure is in place. During the past year there were no complaints.
An accident / incident book is kept updated and both parents informed should any incident or accident arise, and they are asked to sign. There were no serious accidents. There were a few incidents where a parent was threatening but they were handled appropriately.
All policies and procedures are updated each year and this year this included a Finance Policy. They are in line with and meet the requirements of Accreditation with the Northern Ireland Network of Child Contact Centres.
## **Volunteers**
Volunteer numbers dropped considerably during the Pandemic due to health concerns, shielding and several volunteers over 60yrs resigned as they felt vulnerable. There were almost 50 volunteers prior to the Pandemic, but this was reduced to 21 willing to commit to returning to face-to-face service in August 2020. An urgent successful campaign was held using local press, social media, church bulletins, the Volunteer Centre and word of mouth in autumn ‘21.
There are now 30 volunteers, 8 of whom are in Ballycastle. There have been enquires and 3 people were fully trained in November’22 Training includes, the remit of the centre, the legislation that underpins the work of the Centre, the impact of family breakdown on Children, impact of domestic abuse which is increasing, knowledge of all policies and procedures including safeguarding children and vulnerable adults, a crucial element in delivering this service. There are 8 trained deputies who can cover sessions as required.
The service could not operate without the dedication, commitment of volunteers who get alongside anxious contact parents and support them in making the most of the time they have with their child. Volunteers create a safe accepting and calm environment when contact issues have been so contentious and is the bedrock on which parents can gain confidence and grow in their relationship with their child. Volunteers also create an environment where the resident parent can have confidence in the service to enable the child to have the freedom, they need to cultivate a relationship with the other parent.
Ongoing training, support and volunteer events are essential for the retention of volunteers. A BBQ with live music was held outside in June’22. Volunteers gave 840 hours of direct work in the Centre while the Management Committee with supervision and support to the Co-ordinator gave around 300 hours of time. The skills, commitment and time of our amazing volunteers is for the **public benefit** and the well-being of all users especially in meeting the needs of children who attend.
## **Indirect benefit**
CACCC not only provides a service to the public, it provides a much-needed resource to the Family Court. The only alternative without the Centre in the past would have been to arrange contact at somewhere like McDonalds where parents would do their own handovers with no support. There was no way of ensuring consistency or a calm environment that meet the children’s needs and these arrangements would often break down.
CACCC also provides a resource to Social Services where contact is ready to move out of supervised contact into a less controlled environment with a plan to continue to move positively into the community. There may be children in foster care, adopted or subject of a Residence Order where a planned short term facilitated contact is appropriate. There may also be children where Social Services are involved
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when CACCC service is part of the care plan.
**Incidental Benefit.** CACCC buys in the services of a skilled qualified Family Mediator with several years experience as a volunteer and as a Deputy Co-ordinator at a reasonable salary so that all the required standards as an accredited body are in place. This requires complex skills in administration, keeping statistics, recruiting, training, and supporting volunteers as well as using counselling and mediation skills to provide the best support and service to all families experiencing breakdown while attending CACCC. The wellbeing of children is paramount in line with legislation of the Children NI Order 1995. Safeguarding of children and vulnerable adults is an essential requirement at every session. CACCC can buy in a supplementary deputy on an as and when basis to cover Ballycastle. CACCC relies on skilled trained and competent personnel to fulfil the purpose of CACCC.
**Accidental benefit** can happen as volunteers develop skills in working with children and separated families, understand the importance of contact for a child while being aware of the impact separation and divorce has on children. This is beneficial for their CV’s when applying for Social Care posts including social work courses but incidental to the purpose of CACCC. Volunteers also learn to work as a team. Social events, ongoing training and teamwork increases the skills they use with parents and children in the Centre.
**Public Benefit** . **The public benefit to children from separating families flow from the purpose of CACCC** which is to provide a safe place where important relationships with a non-resident parent or significant family member are nurtured. This can be demonstrated by the statistic that 19 children this year have an ongoing relationship with a parent or family member when they left the centre where there was a high risk of contact being lost altogether. Children can only benefit when every effort is made by the Centre, who work in partnership with the Courts, Social Services, and parents, to enable them to have the best possible relationship with both parents and other family members where there has been breakdown. While the **public benefit is mainly for children it is also for parents and those who come for contact** . The **public benefit for the contact parent** or significant people coming for contact receive emotional support from volunteers who are trained, warm and welcoming, model play, suggest age-appropriate toys and find innovative ways in enabling a parent or family member coming for contact to connect with the child. **The public benefit for the resident parent** is in supporting them as they may have anxieties and experience lack of trust in the person coming for contact. Volunteers ensure it is safe for all attending the centre and provide an environment where trust can grow and develop over time to the point where contact can take place safely outside the centre. The goal of **public benefit** is when parents and children feel secure safe long term contact arrangements can be made outside the Centre, so the services of the Centre are no longer required.
**The Community** is aware there is a facility that supports separated families where children can have safe contact with a parent or family member through occasional articles in the local press, website, and collaboration with other voluntary organisations. A press release was submitted in April’22 with an advertisement to promote the Open Day at Ballycastle Child Contact centre. The website is being updated so the public can get easy access to information and contact the Centre. This is **a public benefit** . CACCC is an accredited of the Network of Northern Ireland Child Contact Centres. Plans are being put in place to update a DVD and ensure the website is streamlined so people can access our service more easily and referral forms with the protocol are standardised across the Network.
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## **Financial review**
The main source of funding has been from the Northern Trust with a grant of £34,893 with an uplift of an increase of £3827 (12.3%) from last year and the first significant rise since 2008. The Northern Trust also granted a Covid grant of £2,446. Donations increased to £715 largely due to an awareness evening in March’23. Total income was £38054.
Total expenditure was £29,102 resulting in a surplus of £8952. There are residual funds of £51042 at 31st March’23. This is in line with the Finance Policy to aim to have a reserve of at least one year’s expenditure.
The new Finance Management Policy put in place by our new Treasurer with all on line banking has made all processes easier. Our Treasurer applied for CACCC to qualify for Gift Aid. This is now in place. The grant from the Northern Trust was increased and back dated and, together with a Covid grant, has seen the residual funds increase leaving a surplus. The surplus is also due to the Churches waiving expenses for use of their premises, a total saving of £4220 per year when funds were low. With increased energy costs this was reconsidered and a payment of £200 per quarter has been set up. This is under review.
The other reason for the 2023 surplus is reduced costs from working with a reduced number of families since the pandemic. Ballycastle has been underused, though it is anticipated the need for the service will increase.
While this reserve appears healthy, CACCC is aware that the financial obligations are increasing and Ballycastle may require some investment to make it more acceptable and accessible to families in that area. Fundraising may need to be considered in the future.
## **Summary**
**CACCC has continued to meet the public benefit requirement by providing a safe neutral place for children to have contact with a non-resident parent or other significant adult in 2022-2023.** T **his report demonstrates the continuing work of CACCC and flows from its purpose for the public benefit for the year April’22 to March ’23 for the 19 children of separated families, who now have ongoing positive relationships, vital for their well-being, in a more normal setting in the community.**
Report compiled by Mrs Shirley McPhillimy, Secretary CACCC
## **Small company provisions**
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
The trustees' annual report was approved on 23 November 2023 and signed on behalf of the board of trustees by:
Mrs Davies Trustee
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## **COLERAINE AREA CHILD CONTACT CENTRE**
## **Company Limited by Guarantee**
## **Independent Examiner's Report to the Trustees of COLERAINE AREA CHILD CONTACT CENTRE**
## **Year ended 31 March 2023**
I report to the trustees on my examination of the financial statements of COLERAINE AREA CHILD CONTACT CENTRE ('the charity') for the year ended 31 March 2023.
## **Responsibilities and basis of report**
As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of Charities Act (Northern Ireland) 2008 (the ‘2008 Act’) and the Companies Act 2006 (‘the 2006 Act’). You are satisfied that the accounts of the company are not required by charity or company law to be audited and have chosen instead to have an independent examination.
Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity's financial statements as carried out under section 65 of the 2008 Act. In carrying out my examination I have followed the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the 2008 Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no matters have come to my attention in connection with my examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or
2. the financial statements do not accord with those records; or
3. the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination; or
4. the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
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## **COLERAINE AREA CHILD CONTACT CENTRE**
## **Company Limited by Guarantee**
## **Independent Examiner's Report to the Trustees of COLERAINE AREA CHILD CONTACT CENTRE** _**(continued)**_
## **Year ended 31 March 2023**
I confirm that there are no other matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached.
Paul A Taylor & Co Independent Examiner
Unit 4 12 Spittal Hill Bushmills Road Coleraine BT52 2BY
23 November 2023
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## **COLERAINE AREA CHILD CONTACT CENTRE**
## **Company Limited by Guarantee**
## **Statement of Financial Activities (including income and expenditure account)**
## **Year ended 31 March 2023**
|||**2023**||2022|
|---|---|---|---|---|
|||Unrestricted|||
|||funds**Total funds**||Total funds|
||**Note**|**£**|**£**|£|
|**Income and endowments**|||||
|Donations and legacies|**5**|715|715|–|
|Charitable activities|**6**|37,339|37,339|31,066|
|||`────────`|`────────`|`────────`|
|**Total income**||38,054|38,054|31,066|
|||`════════`|`════════`|`════════`|
|**Expenditure**|||||
|Expenditure on charitable activities|**7,8**|29,102|29,102|20,255|
|||`────────`|`────────`|`────────`|
|**Total expenditure**||29,102|29,102|20,255|
|||`════════`|`════════`|`════════`|
|||`────────`|`────────`|`────────`|
|**Net income and net movement in funds**||8,952|8,952|10,811|
|||`════════`|`════════`|`════════`|
|**Reconciliation of funds**|||||
|Total funds brought forward||40,030|40,030|29,219|
|||`────────`|`────────`|`────────`|
|**Total funds carried forward**||48,982|48,982|40,030|
|||`════════`|`════════`|`════════`|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
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## **COLERAINE AREA CHILD CONTACT CENTRE**
## **Company Limited by Guarantee**
## **Statement of Financial Position**
## **31 March 2023**
|||**2023**|2022|
|---|---|---|---|
||**Note**|**£**|£|
|**Current assets**||||
|Debtors|**13**|306|233|
|Cash at bank and in hand||51,042|42,096|
|||`────────`|`────────`|
|||51,348|42,329|
|**Creditors: amounts falling due within one year**|**14**|2,366|2,299|
|||`────────`|`────────`|
|**Net current assets**||48,982|40,030|
|||`────────`|`────────`|
|**Total assets less current liabilities**||48,982|40,030|
|||`════════`|`════════`|
|**Funds of the charity**||||
|Unrestricted funds||48,982|40,030|
|||`────────`|`────────`|
|**Total charity funds**|**15**|48,982
`════════`|40,030
`════════`|
For the year ending 31 March 2023 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
These financial statements were approved by the board of trustees and authorised for issue on 23 November 2023, and are signed on behalf of the board by:
Mrs Davies Trustee
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**COLERAINE AREA CHILD CONTACT CENTRE**
## **Company Limited by Guarantee**
## **Notes to the Financial Statements**
## **Year ended 31 March 2023**
## **1. General information**
The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in Northern Ireland. The address of the registered office is 9 Culdaff Road, Portstewart, BT55 7DP, NI.
## **2. Statement of compliance**
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Companies Act 2006.
## **3. Accounting policies**
## **Basis of preparation**
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
## **Going concern**
There are no material uncertainties about the charity's ability to continue.
## **Judgements and key sources of estimation uncertainty**
There are no key assumptions and other sources of estimation uncertainty that would have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.
## **Fund accounting**
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
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## **COLERAINE AREA CHILD CONTACT CENTRE**
## **Company Limited by Guarantee**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 31 March 2023**
## **3. Accounting policies** _**(continued)**_
## **Incoming resources**
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:
- income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
- legacy income is recognised when receipt is probable and entitlement is established.
- income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
- income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
## **Resources expended**
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:
- expenditure on raising funds includes the costs of all fundraising activities, events, noncharitable trading activities, and the sale of donated goods.
- expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
- other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
## **Financial instruments**
A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument.
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## **COLERAINE AREA CHILD CONTACT CENTRE**
## **Company Limited by Guarantee**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 31 March 2023**
## **3. Accounting policies** _**(continued)**_
## **Financial instruments** _**(continued)**_
Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.
Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cost.
Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment.
Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised.
For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
## **4. Limited by guarantee**
The company is limited by guarantee and therefore does not have a share capital.
## **5. Donations and legacies**
||Unrestricted|**Total Funds**|Unrestricted|Total Funds|
|---|---|---|---|---|
||Funds|**2023**|Funds|2022|
||£|**£**|£|£|
|**Donations**|||||
|Donations|715|715|–|–|
||`════`|`════`|`════`|`════`|
16
## **COLERAINE AREA CHILD CONTACT CENTRE**
## **Company Limited by Guarantee**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 31 March 2023**
## **6. Charitable activities**
||Unrestricted|**Total Funds**|Unrestricted|Total Funds|
|---|---|---|---|---|
||Funds|**2023**|Funds|2022|
||£|**£**|£|£|
|Grants receivable|37,339|37,339|31,066|31,066|
||`════════`|`════════`|`════════`|`════════`|
## **7. Expenditure on charitable activities by fund type**
||Unrestricted|**Total Funds**|Unrestricted|Total Funds|
|---|---|---|---|---|
||Funds|**2023**|Funds|2022|
||£|**£**|£|£|
|Coleraine Child Contact Centre|26,780|26,780|18,363|18,363|
|Support costs|2,322|2,322|1,892|1,892|
||`────────`|`────────`|`────────`|`────────`|
||29,102|29,102|20,255|20,255|
||`════════`|`════════`|`════════`|`════════`|
## **8. Expenditure on charitable activities by activity type**
||Activities||||
|---|---|---|---|---|
||undertaken||**Total funds**|Total fund|
||directly|Support costs|**2023**|2022|
||£|£|**£**|£|
|Coleraine Child Contact Centre|26,780|
1,123|27,903|19,076|
|Governance costs|–|
1,199|1,199|1,179|
||`────────`|
`───────`|`────────`|`────────`|
||26,780|
2,322|29,102|20,255|
||`════════`|
`═══════`|`════════`|`════════`|
|**Analysis of support costs**|||||
|||Analysis of|||
|||support costs|||
|||Coleraine|||
|||Contact|||
|||Centre|**Total 2023**|Total 2022|
|||£|**£**|£|
|General office||1,123|1,123|713|
|Governance costs||1,200|1,200|1,180|
|||`───────`|`───────`|`───────`|
|||2,323|2,323|1,893|
|||`═══════`|`═══════`|`═══════`|
|**Independent examination fees**|||||
||||**2023**|2022|
||||**£**|£|
|Fees payable to the independent examiner for:|||||
|Independent examination of the financial statements|||1,200|1,180|
||||`═══════`|`═══════`|
## **9. Analysis of support costs**
## **10. Independent examination fees**
17
## **COLERAINE AREA CHILD CONTACT CENTRE**
## **Company Limited by Guarantee**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 31 March 2023**
## **11. Contracted services costs**
The total cost of contracted services for the reporting period are analysed as follows:
||**2023**|2022|
|---|---|---|
||**£**|£|
|Social worker and deputy|23,110|17,620|
||`════════`|`════════`|
## **12. Trustee remuneration and expenses**
- No remuneration or other benefits from employment with the charity or a related entity were received by the trustees.
## **13. Debtors**
||**2023**|2022|
|---|---|---|
||**£**|£|
|Prepayments and accrued income|306|233|
||`════`|`════`|
|**Creditors:** **amounts falling due within one year**|||
||**2023**|2022|
||**£**|£|
|Trade creditors|2,366|2,299|
||`═══════`|`═══════`|
**14. Creditors: amounts falling due within one year**
## **15. Analysis of charitable funds**
## **Unrestricted funds**
||||||**At**|
|---|---|---|---|---|---|
|||At||**31**|**March 202**|
||1|April 2022|Income|Expenditure|**3**|
|||£|£|£|£|
|General funds||40,030|38,054|(29,102)|48,982|
|||`════════`|`════════`|`════════`|`════════`|
18
## **COLERAINE AREA CHILD CONTACT CENTRE**
## **Company Limited by Guarantee**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 31 March 2023**
## **16. Analysis of net assets between funds**
||Unrestricted|**Total Funds**|Total Funds|
|---|---|---|---|
||Funds|**2023**|2022|
||£|**£**|£|
|Current assets|51,348|51,348|42,330|
|Creditors less than 1 year|(2,366)|(2,366)|(2,300)|
||`────────`|`────────`|`────────`|
|**Net assets**|48,982|48,982|40,030|
||`════════`|`════════`|`════════`|
## **17. Financial instruments**
The carrying amount for each category of financial instrument is as follows:
||**2023**|2022|
|---|---|---|
||**£**|£|
|**Financial assets that are debt instruments measured at amortised**|**cost**||
|Financial assets that are debt instruments measured at amortised|||
|cost|51,042|42,096|
||`════════`|`════════`|
|**Financial liabilities measured at amortised cost**|||
|Financial liabilities measured at amortised cost|2,366|2,300|
||`═══════`|`═══════`|
19
**COLERAINE AREA CHILD CONTACT CENTRE**
## **Company Limited by Guarantee**
## **Management Information**
## **Year ended 31 March 2023**
**The following pages do not form part of the financial statements.**
20
## **COLERAINE AREA CHILD CONTACT CENTRE**
## **Company Limited by Guarantee**
## **Detailed Statement of Financial Activities**
## **Year ended 31 March 2023**
||**2023**|2022|
|---|---|---|
||**£**|£|
|**Income and endowments**|||
|**Donations and legacies**|||
|Donations|715|–|
||`────`|`────`|
|**Charitable activities**|||
|Grants receivable|37,339|31,066|
||`────────`|`────────`|
||`────────`|`────────`|
|**Total income**|38,054|31,066|
||`════════`|`════════`|
|**Expenditure**|||
|**Expenditure on charitable activities**|||
|Wages and salaries|23,110|17,620|
|Light and heat|200|–|
|Repairs and maintenance|1,355|–|
|Insurance|627|474|
|Other establishment|1,088|713|
|Legal and professional fees|1,199|1,179|
|Telephone|1,015|269|
|Other office costs|35|–|
|Toys and games|40|–|
|Promotional events|433|–|
||`────────`|`────────`|
||29,102|20,255|
||`────────`|`────────`|
||`────────`|`────────`|
|**Total expenditure**|29,102|20,255|
||`════════`|`════════`|
||`────────`|`────────`|
|**Net income**|8,952|10,811|
||`════════`|`════════`|
21
## **COLERAINE AREA CHILD CONTACT CENTRE**
## **Company Limited by Guarantee**
## **Notes to the Detailed Statement of Financial Activities**
## **Year ended 31 March 2023**
||**2023**|2022|
|---|---|---|
||**£**|£|
|**Expenditure on charitable activities**|||
|**Coleraine Child Contact Centre**|||
|**_Activities undertaken directly_**|||
|Direct charitable activity 1 - contracted services|23,110|17,620|
|Direct charitable activity 1 - light & heat|200|–|
|Direct charitable activity 1 - repairs & maintenance|1,355|–|
|Direct charitable activity 1 - insurance|627|474|
|Direct charitable activity 1 - telephone|1,015|269|
|Direct charitable activity 1 - toys and games|40|–|
|Direct charitable activity 1 - promotional events|433|–|
||`────────`|`────────`|
||26,780|18,363|
||`────────`|`────────`|
|**_Support costs_**|||
|Support charitable activity 1 - general expenses|1,088|713|
|Support charitable activity 1 - other office costs|35|–|
||`───────`|`────`|
||1,123|713|
||`───────`|`────`|
|**Governance costs**|||
|Governance costs - accountancy fees|1,199|1,179|
||`───────`|`───────`|
||`────────`|`────────`|
|**Expenditure on charitable activities**|29,102|20,255|
||`════════`|`════════`|
22