Charity Number: NIC103554 XR30993 Crcggan Noighbourhood Partnorship Accounts for thc yoar endod 31 Mar¢b 2025
Creggan Neighbourhood Partnership Information Accountants McGroarty Mccafferty & Company Ltd Accountants & Consultants 2 Carlisle Terrace Derry BT48 6JX Business thddress Central Drive Creggan Deny BT48 9QG Bydnkers AIB (NI) Meadowbank Derry BT48 7TN Charity Number NIC103554 XR30993 Trustecs Tony O, Doherty Conal Mc Feely Gerry Quinn Pat Con¢annon Peter Nixon Sharon Doherty Ami¢ Gallagher Chairperson Vice Chairperson Treasurer
Creggan Neighbourhood Partnership Contents Page Members, report Independent examinerfs report Siatement of financial activities Balance sheet Notes lo the accounts 7-10
Creggan Neighbourhood Partnership Member's Report Tlie meinbers pres¢nt their r¢port and the financial statements for the year ended 31 Mar¢h 2025. Obj¢ctiv¢s and activities Creggan Nciglibourliood Partnership is a community organisation set up in an area identified as a Neighbourl)ood Renewal aild regeiieration area. Creggan Neighbourhood Partnership was established in 1995 to provide direct services to both the residents and tlie groups within the Creggan area. It obtained charity status on 1st February 2016. Its aims are to build the capacity of community organisations in the Creggan area aiid to work to counteract deprivation and disadvantage and weak community infrastructure through the proinotion of social and economic regeneralion aiid ¢oininunity development. CNP works in partnership with the coinmunityy private and staluiory organisations and service providers to deliver resources and initiatives to iinprove tlie quality of life for resideiils. CNP also deliver a nuinber of programmes and projects aimed at building the skills, employment, and capacity of residents and run programmes aimed at marginalised youth to build tlieir capacity and promote relations between older residents. Its focus is also on building a strong and vibrant self supporting community. CNP run capacity building programmes for residents including, IT, esseiitial skills, personal development courses, peace and reconciliation training? capacity building among young people and relationship building witliin the community between young people and older residents. The Creggan area lias been identified as an area ofmulti disadvantage. It ranks in the top IOO/o multi-disadvantage Super Output areas by tlie Northern Ireland, Multiple Deprivation Measure. Contained within the Multiple Deprivation Measure tlie SOAS rank high for Economic Deprivation. Education and Skills. Employment and l-lealth. Members and their interests Tlie Ineiiibers of tlie charity for the purposes of charity law and throughout this report are collectively r¢f¢rr¢d to as tlie members. Tlie members serving duriiig the period and since tlie period end were as follows: Tony O'Dohety Conal McFeely Gerry Quinn Pat Concannon Peter Nixon Sharon Dohety Amie Gallaglier (Chairperson) (Vice chairperson) (Treasurer) Public benefits Purpose l Advancing education. The direct benefit which flows from this purpose is a more educated, skilled and qualified Cominunity, and a more infornled and capable community and voluntary sector. The benefits are evidenced tlirough official goverment statistics, feedback from beneficiaries, feedback from individual service users, qualification statistics, local surveys and a regular evaluation of our 5¢rvic¢s. There is no harni flowing from this purpose. The beneficiaries of this purpose are local residents of all ages living in tlie Creggan area and cominunity and voluntary groups based locally. A private benefit to staff arises from tlieir direct einployiiient to Iielp deliver this purpose however this is necessary to ensure the benefit is provided lo our beneficiaries. Every effort is made to eiisure the poor are not excluded from programmes because of cost tlirougli applying for funding to run ilie prograinmes. Wliere fees are charged to beneficiaries these fees are for exain costs or registration costs only, are kept to an absolute minimum, are heavily subsidised and are only charged where programmes are not fully funded. Page I
Creggan Neighbourhood Partnership Member's Report Continued... Purpose 2 Relieving poverty. The direct benefit which flows from this purpose is a r¢duction in the impact of pov¢rty on p¢ople's quality of lif¢, th¢ pr¢vention of poverty and physical, social, community and econoinic improvements within the Creggan area. These benefits are evidenc¢d through official government statistics, feedback from beneficiaries, new community and social physical infrastructure within the Creggan area, local surveys and a regular evaluation of our services. There is no ham] flowing from this purpose. The beneficiaries of tliis purpose are local residents, community and voluntary groups based locally. A private benefit to staff arises from tlieir direct einployment to help deliver this purpose however tliis is necessary to eiisure the benetit 15 provided to our beiiefi¢iaries. Every effort is made to ensure the poor are not excluded from using services because of cost tlirough applying for funding to cover these costs. Where fees are ¢liarged to beiieficiaries tliese, are kept to an absolute minimum, are heavily subsidised and are only charged where pro&Frammes are iiot fully fLinded. Purpose 3 Providing facilities in the interests of social welfare, for recreation or other lei5ure-time occupation with the object of iinproving the conditions of life for the said inhabitants Th¢ direct benefit wliich flows from tliis purpose is iinproved community life, new Community infrastructure developed and maiiitained and a existing community and voluntary sector groups are developed and maintained so that they can be used by Ilie local coinmunity to ensure a vibrant, purposeful community. These benefits are evidenced through official regular feedback froin residents, service users and beneficiaries, regular feedback from coiniiiiinily aiid voluiitary sector groups ivitliin tlie Creggan area, local surveys and a regular evaluation of our services. There is no harm floiving from this purpose. The beneficiaries of this purpose are local residents, cominiinity and voluntary groups based locally. A private benefit to staff may arise from their direct employment to help deliver this purpose however this is necessary to ensure the benefit is provided to our beneficiaries. Every effort is inade to ensure Ihe poor are not excluded from using services because of cost tlirougli applying for funding to cover tliese costs. Groups are expected to pay a small community fee for use of faciliti¢s to ¢over ruiining costs however this is on a case by case basis and where groups cannot pay th¢ fee5 are waived. Where fees are charged, these are kept to an absolute minimum, are heavily subsidised and are oiily cliarged where programmes are not fully funded. Risk Managenient Tlie members have assessed the major risks to which tlie organisation is exposed, in particular tliose related to the operatioiis and finances of the association, and are satisfied that Systems are in place to mitigate the eNposure to tlie Inajor risks. FlnAncial review The financial pcrfonnance is summarised in the enclosed accounts. Page 2
Creggan Neighbourliood rtnership M¢Tnbc'r's Rcport Conliiiued... Metnbers Responsibilities In Relatiun To The Financial Statements I'he menibLrs lire re%prJn%ible tc)r preparing the unnuiil report Liiid the finaiicial statements in iicci)rd<lllCL wilh IppIiL1L bL luw aiid Uiiited Kingdoin Generully ALLepted ALcouiiling Practice. The ILIW IippliLiible lo Lli&ll'ilie% iii Noriheri) Trcliiiid requii'es Ilie meinbers lo prep¢irc fiiiiiiiciiil %14ileiiiciils Ili&iL givc li li'uc and tair vicw ot thL slulc ot the attÉiirs ot the charity ai Ihc cnd ot Ihc tJn4illci2É I pcrind aiid its .%iirplii% nr Llelicil fL)r Ilie tinancial perind. Tn (loingT S() the iiieinber.8 are requirecl tl): elect .%uitable Éiccnuiiling pol icies arid lipply theni e()11si4lLnily; ob4crv¢ ni¢ihods aii(I piiiciplc¥ iii Ihc Charitics SORP 2019 (FRS 102); mLike judgyLniLiil% iinLI e%lini4ile% il)41l sire rLiisvn&ible &lllLI prLI(leiil; prepare Ilie financiiil stateinenis vn Ihe g7()ing concern basis unless il 1.% inLippr()pi'iate l() pi'e%uiiie that the chilriiy will Lonliiiiie iii busii)ess. The members <ifL' respoii%ible tor maintaiiiiiig proper Iiccouiiliiig recorils wliicli cli5cIo%L IVIIII IE&i4oll&ible ICLLiraLJI sll lilly lime Ilie fin&incial posilion of Ilie cli&irily 1nd en6qbles thcni lo eiislire Ili&il Ilie finiinLiL11 slaleiiiei)t% CDn)ply wilh Ilic Chiriiie% Acr (Nnrihcrn Irel4ind) 21)O8. The niemhcrs lre .Il%o i'C%PDii%ihlc loi. %ufeguarding Il)e ll%sei4 nl. the cliiirity Lind hence t'nr laking rea.%oii'ible step.4 tor the preventi()n Lincl Il¥'lLclioii ot rriud lind oiliLI' ii'resviiliirilies. A re%olution Will bc propo%ed 1L f tlic Aiiiiual Gcncral Meeting IhL11 McGroarly Mc C1& fkerly & Coiiip<lny Lid bc re-tippoiiiled il.% accoLintanls t(} Ihl cliarily for Ihe ensiiing yL¢lr. By or¢ler of ilie nieiiiber4: Mcn er Date: 8 ,July 2025 Date: 8 .Tuly 2025 PagTe 3
Creggan Neighbourhood Partnersbip Independent ¢xaminer's r¢port on the unauditcd financial statements to the members of Creggan Neighbourhood Partnership We report on the accounts of the company for the Year ended 31 Marcli 2025, which are set out on pages 5 to 10. Rcspectlvc rosponslbllitlos of charity dlroctors and exAmlner' As tlie charity's members you are responsible for the preparation of the accounts in accordance with the Charities Act (Northern Ireland 2008). It is our responsibilily to. examine the accounts under section 65 of the Charities Act 2008; follow the procedures laid down in tlie general directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of tlie Charities Act 2008. state whether particular matters have come to our attention. Basis of indepcndcnt exAminer's report We liave exaiiiined your cliarity accounts as required under section 65 of the Charities Act and our examination was carried out in accordance with the general directions given by tlie Charity Commission for Northern Ireland uiider Seclion 65(9)(b) of the Charities Act. The exainination included a review of the accounting records kept by the charity and a comparison of the accounts preseiited with those records. It also included a consideration of any unusual items or disclosures in thc accounts, and s¢eking ¢xplanations from you as charity members con¢¢rning any sucli matters. Our role is to statc whctlier any Inat¢rial matters have come to our attention giving us cause to believe: that accounting records were not kept in accordance with section 63 of the Charities Act. tliat tlie accounts do not accord with those accounting records; tliat tlie accounts do not comply with the accounting requirements of the Charities Act; tliat there is furtlier information needed for proper understanding of the accounts to be reached. Independent CXAminer s statement We can confirin that we are qualified to undertake the examination because we are a registered member of Chartered Accountants Ireland wliicli is one of the listed bodies. We liave coinpleted our e,xamination and have no concerns in respect of tlie matters listed above and, in oiinection willi following tlie directions of tl)e Cliarity Commission for Northern Ireland, we have found no matters that require drawing to your attcntion. McGroarty Mccafforty & Company Ltd Accountants & Tax Consult4lllts 2 Carlisle Terrace Derry BT48 6JX Date: 8 July 2025 Page 4
Creggan Neighbourhood Partnership Statement of Financial Activitie5 ror tho year ended 31 March 2025 Unrestricted Funds Restricted Funds 31 March 2025 31 March 2024 In¢ome and Expendlture Incoming Rcsources Incomiiig resources from generating funds: Inconie.. Donations and grants 2,195 159,855 162,050 139,816 Total Incoming Resour¢e$ 2,195 159,855 162,050 139,816 Resources Expcnd¢d Manageinent & Adininistration TotAI Resourets Expcn(led 1,566 159,513 161,079 121,448 1,566 159,513 161,079 121,448 Net Incoming l (Outgolng) Resources 629 342 971 18,368 Balances brought forward l April 2024 31,318 1,406 32,724 14,356 Balances carried forward 31 March 2025 31,947 1,748 33,695 32,724 Tlie above amounts relate to continuing operations of the company. Tlie company lias no recognised gains and losses other than those included in the results above and therefore no separate statement of total recognised gains and losses lias been prcsented. Th¢re is no difference between th¢ net incomin&F rcsources for tlie ycar stated above and their historical cost equivalents. Page 5
Crcggan Neighbourhood Partnership Balance sheet as at 31 March 2025 2025 21124 Fixed assets T&ll)gible Li%%el.% 189 75? CurrLint IlSSLIts Debtor C&i%h &il hsiiik biiid iii h41nd 658 7,651 58,986 Curi'ent Ilubilitle.s OihLI' cfLditor AccrLILII% ?0.855 6,159 4,864 37,715 ?7,1)14 Net L'urrLint aSSL¥ts 33.506 Totiil iis%ets current liabilities 33,695 Fln<lnced by: RcslriLILd fund UnrL%lI'iLt¢d fund 1 ,748 1.406 .32,7?4 We (ipprove Iliese iiccouiIIs Éincl confiriii Ili4il we Ii&ive m4idc avbii141ble sill relevÉinl recoi'd% 4iiid iiiformbilioii for Ihcii. picpai'ulion. ComiiiittL Lsr Meniber Date: 8th July 2025 Date: 8th July 2025 PaLIL 6
Creggan Neighbourhood Partnership Notes to the accounts for the ycar ended 31 March 2025 Accounting poli¢ios The principal accounting policies adopted in the preparation of the accounts are set out below and have reillained unclianged from the previous year, and also have been consistently applied within the same accounts. 1.1. Accountlng convention The cliarity coiistitutes a public benefit entity as defined by FRSI 02. The financial statements have been prepared in accordance witli Accounting and Reporting by Charities: Statement of Recommended Practi¢e applicable to charities preparing their accounts in accordance witli the Financial Reporting Standard applicable in the UK and Republic of Ireland Charities SORP 2019 (FRS102) and the Charities Act (Northern Ireland) 2008. The financial statements are prepared on a going concern basis under the historical cost convention, modified to included c¢rtain iteins at fair value. The financial statements are presented in sterling which is the functional currency of the Gliarity. 1.2. Fund Accountlng Unrestricted funds are available for use at the discretion of the members in futherance of the general objcctives of tlie organisation. Designated funds are unrestricted funds earmarked by the management committee for particular purposes. Restricted funds are subjecled to r¢strictions on their ¢xp¢nditur¢ imposed by the donor or through the temis of ali appeal. Incoming resources All incoming rcsources are included in the statement of financial activities when the organisation is eiititled to thc income and tlie amount can be quantified with reasonable accuracy. The following specific policies are applicd to particular categories of income: Voluntary income is received by way of grants, donations and gifts and is included in full in the Staleiiieiit of Finaiicial Activities where r¢ceivabl¢. Donated services aiid facilities are included at the value to the organisation where this can be quantified. The value of services provided by volunteers has not been included. 1.4. Resources expended Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT whicli cannot be fully recovered, and is reported as part of the expenditure to which it relates. Expenditure comprises tliose costs iiicurred by tlie organisation in the delivery of its activities and services for its benefieiaries. It includes botli ¢osts that can be allocated directly to such activiti¢s and those costs of an indirect nature necessary to support tliem. Page 7
Creggan Neighbourhood Partnership INotes to the accounts for the year ended 31 March 2025 1.5. Tangible fixed assets and depreciation Tangible fixed assets are stated at cost less deprcciatioii. Dcpreciation is providcd at rates calculated to ivritc off the cost or valuatioii less residiial valLie of eacli asset ovei. its expected LisefLII life, as follows: Equipiiieiit 250/0 Rediiciiig Balaiice T#xation As <1 ¢liarity, is exempt from tax 011 iiicoiiiL aiid gaiiis falliiig wiiliiii sectioii 505 of tlie Ta.¥es ALt 1988 or s256 of tlie TaNati0ii of Cliargcablc Gaiiis Acl 1992 10 Ilie c.Klciit tliat Iliese are applicd lo its cliargeable objects. Accordiiigly, no tax cliarges liave arisen iii the cliarity. Ineomc Unreytricted Re.8tricted funds funds 2025 Total 2024 Total Departiiient for Coinmuiiities Awards for All Nl Housiiigy Executive Big Lotlei'ly Spedioin ick Folindation Sk'i I Is Nortli West Bogsidc & Brandywell Internatioiial Fliiid for Irclaiid DCSDC Clear Small Grants Otlier Iiicoiiie & DoTiations 62,918 62,918 51,004 i 0.000 3.720 43,883 3,720 43.883 90 37,495 2,269 2,302 500 38,219 2,950 38,219 2,950 4,875 3,290 4,875 2,195 32,044 2.195 159,855 162,050 139,816 Net profit resourccs for the year 2025 2024 Net profit resources is stated after cliargiiig: DepreciatiOlI and other amounts ivrittcn off taiigible fixed assets 563
Creggan Neighbourhood Partnership Note5 to the accounts for the year ended 31 March 2025 Resources Expendcd Unrestricted Funds Restricted Funds 2025 2024 Management & Adniinistration Big Lottery expenditue NIHE - Cohesion cxpenses International Fund for Ireland CIF Expcnscs Bogsid¢ & Brandywell expenses DCSDC expeiises Skills North West Programme expeiises Clear small grants Award5 for All Accountai)¢y Sundry Account expenses Bank Cliarges Hire Purcliase Interest Deprcciation on fF 43,883 3,720 43,883 3,720 2,302 50,665 62,013 2,950 4,875 38,219 62,013 2,950 4,875 38,219 500 37,495 15,765 2,483 9,341 2,130 3,290 3,290 1,200 1,200 364 364 400 116 251 563 563 1,566 159,513 161.079 121,448 Tangible assets Renovatlons & Rcfurblshment Equlpment Total Cost At l April 2024 18,902 58,815 77,717 At 31 March 2025 18,902 58,815 77,717 Depreciation At l April 2024 Cliarge for the year 18,902 58,063 563 76,965 563 At 31 March 2025 18,902 58,626 77,528 Net book values At 31 Marcli 2025 189 189 At 31 March 2024 752 752 Page 9
Creggan Neighbourhood Partnership Notes to the accounts for the year ended 31 March 2025 Debtors 2025 2024 Grants due Otlicr Debtors 658 7,651 658 7,651 Current Ilabilities 2025 2024 Taxes and social security costs Otlier crcditors Accruals & Deferred income 3,492 8,531 24,430 1,417 6,432 19,165 36,453 27,014 Movenients In Funds At l April Incoming Outgolng 2024 rcsources resources At 31 March 2025 R¢strlctcd funds: 1,406 159.855 (159,513) 1,748 Total rcstricted funds 1,406 159,855 (159,513) 1,748 Unrostri¢ted funds: General funds 31,318 2,195 (1,566) 31,947 Total uiirestricted funds 31,318 2,195 (1,566) 31,947 32,724 162,050 (161,079) 33,695 Purposes of Restricted Funds Restricted grants awarded to the charity is provided to cover the core objects as explained in directors report. Page 10