CAUSE (Nl) Lirnited
Company Limited by Guarantee
Statement of Financial Activities
(including income and expenditure account)
Year ended 31 March 2023
2023
Restricted
funds Total funds Total funds
2022
Unrestricted
funds
Note
Income and endowments
Donations and legaGie5
Charitable activities
Other trading activities
Investment iriGOIMe
Other income
14.156
336.628
866
14,156
390,325
1.866
29.234
442,622
889
226
30,539
53,697
1.000
28,349
28,349
Total income
351.650
83.046
434,696
503.510
Expenditure
Expenditure on charitable activities
Total expenditure
10
325.732
325.732
130,442
130.442
456.174
456,174
414,030
414,030
Net (expenditure)lincome and net
movement in funds
25.918
(47.396)
(21.478)
89,480
Reconciliation of funds
Total funds brought forward
Total funds carried fonNard
273,939
76,288
350.227
260,747
299.857
28,892
328,749
350,227
The statement of financial acttvrties indudes all gains and losses recognised in the year.
All income and expenditure dertve from continuing activities.
The notes on pages 18 to 28 form part of these financial ststements.
15

CAUSE (Nl) Limited
Company Limited by Guarantee
Statement of Financial Position
31 March 2023
2023
2022
Note
Fixed assets
Tangible fixed assets
16
2,554
3,310
Current assets
Debtors
Cash at bank and in hand
17
7,093
380,805
11,764
391,344
387.898
403,108
Creditors: amounts falling due within one year
Net current assets
18
61,703
56,191
326,195
328,749
346,917
Total assets less current liabilities
350,227
Net ass•ts
328,749
3JO,227
Funds of the charity
Restricted funds
Unrestricted fund5
28,892
299,857
76,288
273,939
Total charity funds
21
328.749
350,227
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 9
December 2023, and are signed on behalf of the board by".
Dr G Dickson
Trustee
The notes on pages 18 to 28 form part of these financial statements.
16

CAUSE (Nl) Limited
Company Limited by Guarantee
Statement of Cash Flows
Year ended 31 March 2023
2023
2022
Cash flows from operating activities
Net (expenditure)lincome
(21,478)
89.480
Adjustments for
Depreciation of tangible frxed assets
Other interest receivable and similar income
Interest payable and similar charges
Accrued (income)lexpenses
1,704
2,102
(226)
196
8,040
245
(4.248)
Changes in..
Trade and other debtors
Trade and other creditors
4,810
9,621
(3.609)
9,247
Cash generated from operations
(9,346)
105,230
Interest paid
Interest received
{245)
(196)
226
Net cash (used in)Ifrom operating activities
{9,591)
105,260
Cash flows from investing activitles
Purchase of tangible assets
Net cash used in investing activities
(948)
{948)
{928}
{928)
Net (decrease)lincrease in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year
(10,539)
391,344
104,332
287,012
380,805
391,344
The noteg on pages 18 to 28 fomi part of these financlal statements.
17

CAUSE (Nl) Limited
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 31 March 2023
General infomiation
The charity is a public benefft entty and a private company limited by guarantee. registered in
Northern Ireland and a registered charty in Northern Ireland. The address of the registered office
is Unrt 2 Lesley Office Park. 393 Holywood Road, Belfast. Antrim. BT4 2LS, Northem Ireland.
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
R￿0￿mended Practlce applicable to chanties 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.
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 thé entity.
Going concem
There are no material uncertainties about the chaws abilty to continue.
Judgements and key sources of estimation uncertainty
The preparation of the financial ststements requires management to make judgements,
estimates and assumptions that affed the amounts reported. These estimates and judgements
are continually reviewed and are based on experience and other factors, including expectations
of future events that are believed to be reasonable under the circumstances.
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.
18

CAUSE (Nl) Limited
Company Limited by Guarantee
Notes to the Financial Statements (conthiu
Year ended 31 March 2023
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 benefrts associated wtth the transaction
will flow to the charity and the amount can be reliably measured. The following speGifi'c policies
are applied to particular categories of income=
income frorn donations or grants is recognised when there is èvidgnce of entitlement to the
gift, receipt is probable and its amount can be measured reliably.
legacy income is recognised vthen 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 d@rivpd from th@ 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 retumed rf unspent, in which case
it May be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liabilty 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:
expendtture on raising fvnd5 includes the costs of all fundraising activities. events,
non-charitable trading activities, and the sale of donated goods.
expenditure on charitable actNities includes all costs incurred by a charity in undertaking
activities that further its charitable aims for the benefit of rts 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 netther related to raising funds for the
charty nor part of its expenditure on charitable activities.
All costs are allocated to expendFture categorres reflecting the use of the resour￿. Direct costs
attributable to a single activty are allocated directly to that actiVty- Shared costs are apportioned
between the activities they contribute to on a reasonable. justifiable and consistent basis.
Tangible assets
Tangible assets are inrtially recorded at cost, and subsequently stated at cost less any
accumulated depreciation and impainnent losses. Any tangible assets carried at revalued
amounts are recorded at the fair value at the date of revaluation less any subsequent
accumulated depreciation and subsequent accumulated impairment losses.
19

CAUSE (Nl) Limited
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2023
Accounting policies (¢ontinued)
Tangible assets (continued)
An increase in the carrying amount of an asset as a resutl of a revaluation, is recognised in other
recognised gains and losses, unless it reverses a charge for impaimient that has previously been
recognised as expenditure within the statement of financial activities. A decrease in the carrying
amount of an asset as a result of revaluation, is recognised in other recognised gains and losses,
except to which it offsets any previous revaluation gain, in which case the loss is shown within
other recognised gains and losses on the statement of financial activities.
Depreciation
Depreciation is calculated 50 as to write off the cost or valuation of an asset. less its residual
value. over the useful economic lrfe of that asset as follows:
Fixtur¢s ond fittings
Equipment
25% straight line
250h straight line
Impairnient of fix￿ assets
A review for indicators of impairment is carried out at each reporting date, wtth the recoverable
amount being estimated where such indicators exist. IAlhere the carrying value exceeds th8
recOve￿bIe amount, the asset is impaired accordingly. Prior impaimients are also reviewed for
possible reversal at each reporting date.
For the purposes of impairment testing. when tt is not possible to estimate the recoverable
amount of an individual asset, an estimate is made of the recoverable amount of the
cash-generating untt to which the asset belongs. The cash-generating unit is the smallest
identifiable group of assets that includes the asset and generates cash inflows that largely
independent of the cash inflows from other assets or groups of assets.
For impairment testing of goodwill, the goodwill acquired in a business combination is, from the
acquisition date, allocated to each of the cash-generating units that are expected to benefrt from
the synergies of the combination, irrespective of whether other assels or liabilities of the charity
are assigned to those units.
Financial instruments
A financial asset or a financial liabilty is recognised only when the charity becomes a paty to the
contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including
any related transaction costs.
Current assets and current liabilities are subsequentty measured at the cash or other
consideration expected to be paid or received and not discounted.
Debt instruments are subsequentty measured at amortised cost.
20

CAUSE (Nl) Limited
Company Limited by Guarantee
Notes to the Financial Ststements (conlinued)
Year ended 31 March 2023
Accounting policies (continue
Financial instruments (¢ontlnuedJ
Vvhere investments in shares are publicly traded or their fair value can othenNise 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 dertvatFves, are initially recognised at fair v8lu@. ijnlp.ss
payment for an asset is deferred beyond nomial business temis 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 acttvities. with the exception of hedginq instruments in a
designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence
of impainnent at the end of each reporting date. If there is objectNe 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 signfficance, 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 carying amount of the financial asset that exceed5 what the carrying atnount would
have been had the impairnent not previously been recognised.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which
the related service is provided. Prepaid contributions are recognised as an asset to the extent
that the prepayment will lead to a reduction in future payments or a cash refund.
When contributions are not expected to be settled wholly wtthin 12 months of the end of the
reporting date in which the employees render the related service. the liabilty is measured on a
discounted present value basis. The unwinding of the discount is recognised as an expense in
the period in which it arises.
Ltmited by guarantee
Cause (Nl) is a company limited by guarantee and has no share capital. In the event of the
charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the
charity.
21

CAUSE (Nl) Limited
Company Limited by Guarantee
Notes to the Financial Statements (¢onlinued)
Year ended 31 March 2023
Donations and legacies
Unrestricted Totsl Funds Unreslricted Total Funds
Funds
2023
Funds
2022
Donations
Donations
Gift Aid
10.552
3.604
10,552
3,604
24,668
4,566
24,868
4,566
14,156
14,156
29,234
29,234
Charitable activities
Unrestricted
Funds
Restricted Total Funds
Funds
2023
DHSS & PS (NI)
Belfast Heatth & Social Care Trust
Southern Health & Social Care Trust
Western Health & Social Care Trust
South Eastern Hea￿h & Social Care Trust
Fund Generation Training
Fundrasing events
CFNI Grant- Carer
CFNI Grant- Mental Health
CLEAR Project
Belfast City Council
VSCE Fund
Nationwide
24.750
24,750
177,309
36,620
64,434
43,606
396
14.263
13,379
1,625
4,143
177,309
36,620
64.434
43.606
396
14.263
13,379
1,625
4.143
9,800
9,800
336.628
53,697
390,325
Unrestricted
Funds
Restricted Total Funds
Funds
2022
DHSS & PS (NI)
Belfast Health & Social Care Trust
Southern Health & Social Care Trust
Western Health & Social Care Trust
South Eastem Health & Social Care Trust
Fund Generation Training
Fundrasing events
CFNI Grant - Carer
CFNI Grant- Mental Health
CLEAR Project
Belfast City Council
VSCE Fund
NationwKle
30,940
30,940
169,528
34,697
61,992
41,954
7,503
18,538
21,660
41,313
7,041
3,719
3,737
169,528
34,697
61,992
41,954
7,503
18.538
21,660
41.313
7,041
3.719
3,737
334,212
108,410
442,622
22

CAUSE (Nl) Limited
Company Limited by Guarantee
Notes to the Financial Statements (continueo)
Year ended 31 March 2023
Other trading activities
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Membership
Tesco
866
1,000
1,000
1.000
1,866
Unrestricted
Funds
Restricted Total Funds
Funds
2022
Membership
Tesco
889
889
889
889
Investment income
Unrestricted Total Funds Unrestricted Total Funds
Funds
2023
Funds
2022
Bank interest receivable
226
226
Other income
Restricted Total Funds
Funds
2023
Restricted Total Funds
Funds
2022
BHSCT- Respite
SEHSCT- Respite
WHSCT- Resprte
27,949
400
27,949
400
27,949
600
1,990
27,949
600
1.990
28.349
28,349
30,539
30,539
10. Expenditure on charitable activities by activty type
Activities
undertaken
directly Support costs
Total funds
2023
Total fund
2022
Providing Support to Carers
Governance costs
413.371
34,845
7,958
448,216
7,958
401,688
12,342
413,371
42,803
456,174
414,030
23

CAUSE (Nl) Limited
Company Limited by Guarantee
Notes to the Financial Statements (conlinueoj
Year ended 31 March 2023
11. Providing support for carers
Providing
support to
carers
Total 2023 Total 2022
Staff costs
Premises
Communications and IT
General office
Finance costs
Governance costs
18.660
8,837
5.133
1,970
245
7.958
18.660
8,837
5,133
1.970
245
7.958
18,933
8,740
5,579
777
196
12,342
48,567
42.803
42,803
12. Net (expenditureyincomÈ
Net {expenditure)lincome is stated after chargingl(crediting):
2023
2022
Depreciation of tangible fixed assets
1,704
2,102
13. Auditors remuneration
2023
2022
Fees payable for the audit of the financial statements
5,689
5,418
14. Staff costs
The total staff costs and employee benefrts for the reporting period are analysed as follows:
2023
2022
Wages and salaries
Social security costs
Employer contributions to pension plans
266,579
14,444
3,975
270,468
14,257
4,217
284.998
288,942
The average head count of employee5 during the year was 15 (2022.. 16).
No employee received employee benefits of more than £60.000 during the year (2022.. Nil).

CAUSE (Nl) Limitod
Company Limited by Guarantee
Notes to the Financial Ststements (continued)
Year ended 31 March 2023
14. Staff Costs (¢ontinued)
Key Management Personnel
Key management personnel include all persons that have authority and responsibilty for
planning, directing and controlling the activities of the charity. The total compensation paid to key
management personnel for services provided to the charity was £39,457 {2022.'£37,463).
15. Trustee remuneration and expenses
No remuneration or other beneffts from employment with the charty or a related entity were
received by the trustees.
16. Tangible fixed assets
Fixtures and
lrtlings
quipment
Total
Cost
At 1 April 2022
Additions
4,170
36.641
948
40,811
948
At 31 March 2023
4.170
37,589
41,759
Depreciation
At 1 April 2022
Charge for the year
At 31 March 2023
4.170
33,331
1,704
37,501
1,704
4,170
35,035
39,205
Carrying amount
At 31 March 2023
2,554
2,554
3,310
At 31 March 2022
3.310
17. Debtors
2023
2022
Trade debtor5
Prepayments and accrued income
1,800
9,964
7,093
7,093
11,764
18. Creditors: amounts falling due within one year
2023
2022
Accruals and deferred income
Social security and other taxes
Pension fund
Other credrtors
28,657
55,930
261
857
32.189
61,703
56,191
25

CAUSE (Nl) Limited
Company Limited by Guarantee
Notes to the Financial Statements (¢ontinue(g
Year ended 31 March 2023
19. Deferred income
2023
2022
At 1 April 2022
Amount released to income
Amount deferred in year
At 31 March 2023
41,257
(41,257)
18,093
30.145
(30,145)
41,257
18,093
41,257
20. Pensions and other post retirement benefts
Defined contribution plans
The amount recognised in income or expenditure as an expense in relation to defined
contribution plans was £3,975 (2022.. £4.217).
21. Analysis of charitable funds
Unrestricted funds
At
1 April 2022
At 31 March
2023
Income Expenditure
Transfers
General funds
273,939
351.650
(325,732)
299,857
At
1 April 2021
At 31 March
2022
Income Expenditure
Transfers
General funds
244,011
364.561
(338.370)
3,737
273,939
26

CAUSE {Nl) Limited
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2023
21. Analysis of charitable funds (continueo)
Restricted funds
At
1 April 2022
At 31 March
2023
Income Expenditure
Transfers
DHSS&PS (NI)
CLEAR Project
Respite Funds
CFNI - Carers
CFNI - Mental Heatth
Belfast Cty Council
VSCE Fund
Tesco
Nationwide
2.671
1,390
12,231
19,104
38.559
2,333
24,750
4,143
28.349
13.379
1.625
(27,421)
(5,533)
(34,091)
(12,347)
(37,917)
{2,333)
6.489
20,13G
2,267
1,000
9,800
83.046
(1,000)
(9,800)
(130,442)
76,288
28,892
At
1 April 2021
At 31 March
2022
Income Expenditure
Transfers
DHSS&PS (NI)
CLEAR Project
Respite Funds
CFNI - Carers
CFNI - Mental Health
Belfast City Council
VSCE Fund
Tesco
Nationwide
30.940
7.041
30.539
21.660
41.313
3,719
3.737
(28.269)
(7,041)
{33,654)
{2.556)
(2.754)
(1,386)
2,671
1,390
12,231
19,104
38,559
2,333
1,390
15,346
{3,737)
16,736
138.949
(75,660)
(3,737)
76,288
A transfer from restricted to unrestricted funds has taken place in the year to account for
restricted expendriure that was recorded as unrestricted expenditure in the prior reporting period.
27

CAUSE {Nl) Limited
Company Limited by Guarantee
Notes to the Financial Statsments (continued)
Year ended 31 March 2023
22. Analysis of net assets between funds
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Tangible fixed assets
Current assets
Creditors less than 1 year
Net assets
2,554
326,817
(29.514)
299.857
2,554
387.898
(61,703)
328,749
61,081
(32,189)
28,892
Unrestricted
Funds
Restricted Total Funds
Funds
2022
Tangible r￿ed assets
Current assets
Creditors less than 1 year
Net assets
3,310
298,343
(27.714)
273,939
3,310
403,108
(56,191)
350,227
104,765
(28.477)
76,288
23. Taxation
The Charity's activities fall wtthin the exemptions afforded by the provisions of the Income and
Corporation Taxes Act 1988. Accordingly. there is no taxation charge in these accounts.
24. Contingencies
A contingent liability exists to repay grants and Trust monies received should certain conditions
not be fulfilled by the charty- In June 2023, a repayment of £32k retumed to CFNI Mental
Health Fund due to an underspend in funding On￿ the prqect had ended.
25. Analysis of changes in net debt
At
At 1 Apr 2022 Cash flows 31 Mar 2023
Cash at bank and in hand
391,344
(10,539)
380,805
28