CAUSE {Nl) Llmlted
Company Llmlted by Guarantee
Statement of Financial Activities
(including income and expenditure account)
Year ended 31 March 2024
2024
Restricted
funds Total funds Tolal funds
2023
Unrestricted
funds
Note
Income and endowments
Donations and legacies
Charitable activities
Other trading activities
Other income
26,742
399,878
1.226
30.278
26,742
460.510
1,226
30,278
14,156
390,325
1,866
28,349
60.632
Total incomo
458,124
60.632
518,756
434,696
Expenditure
Expenditure on charitable activities
Total expendlture
452,262
55.213
507,475
456,174
452.262
55.213
507.475
456.174
Net incomel{expenditure)
5.862
5.419
11,281
(21,478)
Transfers be￿een funds
5.489
(5.489)
Net movement in funds
11,351
(70)
11.281
(21,478)
Reconciliatlon of funds
Total funds brought fomard
Total funds carried fon¥ard
299.857
28.892
328.749
350,227
311.208
28.822
340,030
328,749
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from Gontinuing activities.
The notes on pages 18 to 28 fomi part of these financial statements.
15

CAUSE (Nl) Limited
Company Limlted by Guarantee
Statement of Financial Position
31 March 2024
2024
2023
Note
Fixed assets
TarKJible fixed assets
15
1,558
2,554
Current assets
Debtors
Cash at bank and in hand
16
16.372
362,535
7.093
380,805
378,907
387,898
Credltors". amounts falling due within one year
Net current assets
17
40.435
338.472
61,703
326,195
Total assets less current liabiliti
340,030
328,749
Net assets
340.030
328,749
Funds of the charity
Restricted furvjs
Unreslricted funds
28.822
311,208
340.030
28,892
299,857
Total charity funds
20
328.749
These financial statements have been prepared in accordance with the FKovisions applicable to
companies subject to the small companies, regime.
These financial statement5 were approved by the board of trustees and authorised for issue on 10
Decernber 2024. and are signed on behalf of the board by:
G Maguire
Trustee
The notes on pages 18 to 28 form part of financial statements.
16

CAUSE (Nl) Limited
Company Limited by Guarantee
Statement of Cash Flows
Year ended 31 March 2024
2024
2023
Cash flows from opernting activities
Net incomel(expenditure)
11.281
(21,478)
Adjustments for
Depreciation of tangible fixed assets
Inlerest payable and similar charges
Accrued income
1.615
243
(994)
1.704
245
(4,248)
Changes in..
Trade and other debtors
Trade and other credrtors
(3181
(29,235)
(17.408)
4.810
9.621
Cash generated from (4)erations
(9,346)
Interest paid
Net cash used in operating activities
(243)
(17,651 >
(245)
{9,591)
Cash flows from Investlng actlvltles
Purchase of tangible assets
Net cash used in investing activities
(6191
(6191
(9481
(948)
Net decrease in cash and cash equivalents
Cash and ￿sh equivalents at beginnlng of year
Cash and cash equivalents al end of year
(18.270)
380.805
{10,539}
391,344
362.535
380,805
The notes on pages 18 to 28 fi>rni part of these fin￿Cial statements.
17

CAUSE (Nl) Llmlted
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 31 March 2024
General infommtion
The charity is a public benefrt entity and a private company limited by guarantee. registered in
Northem Ireland and a registered charrty in Northem Ireland. The address of the registered office
is Unit 2 Lesley Office Park. 393 Holywo¢)J Road. Belfast, Antrirn, 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
Recommended Practice applicable to charities preparing their accounts in accordance wtth the
Financial ReFM)rting Standard applicable in the UK and Republic of Ireland IFRS 102) (Charities
SORP (FRS 102)) and the Companies Act 2006.
Accounting policies
Basis of preparalion
The financial statements have been prepared on the historical cost basis, as modified by the
revaluation of certain financial assets and liabilitie5 and investment properties measured at fair
value through income (Y expenditure.
Th8 financial statements are prepared in sterling. which is the functional currency of the entity.
Golng concern
T￿re are no material uncertainties about the charrvs abilty to continue.
Judgements and key sources of estimatlon uncertainty
The preparation of the financial statements requires management to make judgements. estimatss
and assumptions that affect the amounts reported. These estimates and judgements are
conb'nually reviewed and are based on experien￿ and other factors. including expectations of
future events that are believed to be reasonable under the circUmstan￿s.
Fund accountlng
Unrestricted funds are available for use at the discrethjn of the trustees to fijrther any of the
charity's pU￿0$e$.
Designated funds are unrestricted funds earmarf(ed by the trustees for particular fLrture project or
commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through
the terms of an appeal. ar)d fall into one of tr40 sub-classes.. restricted income funds or endowment
fvnds.
18

CAUSE (Nl) Limited
Company Limited by Guarantee
Notes to the Financial Statements [￿￿￿￿￿¢d)
Year ended 31 March 2024
Accounting policies (contlnuedj
Incoming resources
All incoming resources are included in the statement of financial activities when entidement has
passed to the charity: it is probable that the economic benefits associated with the transaction will
flow to the charity and the arnount can ￿ reliably measured. The following 5￿Cir￿ policies are
applied to particular categories of income:
income from donalions or grants is recognised when there is evMJence of entiuement to the
gift, re￿[pt is probable and rts amount be measured reliably.
legacy in¢ome is recognised when reoipt is probable and entitlement is established.
income from donated goods is measured at the fair value of the goods unless this is
impradical to measure reliably. in which case the value is derived from the cost to the donor
or the estimated resale value. Donated faalities and services are recognised in the accounts
when ￿ceiVed rf the value can be reliably measured. No amounts are included for the
contribution of general volunteers.
income contracts for the supply of services is recognised wth the delivery of the
contracted service. This is dassffied as unrestricted funds unless there is a contractual
requirement for it to be spent on a particular pUr￿Se and retumed if unspent. in which case
it may be regarded as restricted.
Resources expendod
Expenditure is recognised on an accruals basi5 as a liability is IncU￿ed. Expendibjre includes any
VAT which cannot be fully recovered. and is dassified under headings of the statement of financial
activities to which it relates..
expenditure on raising funds includes the costs of all fundraising activities. events, non-
charitable trading activtties. and the sale of donated g¢Jods.
expenditure on charitsble activities includes all costs incurred by a charity in undertaking
activities that further its charitable aims for the benefrt of its beneficiaries, including those
support costs and Gosts relab'ng to the 9ovemance of the charity apportioned to charitable
activities.
other expenditure indudes all expenditure that is neither related to raising funds for the charty
nor part of its expenditure on charitable activities.
All costs are allocated to expenditijre Categ￿e$ reflecting the use of the resource. Direct costs
attributable to a single activity are allocated directly to that activity- Shared costs are apportIc￿ed
i￿￿een the activities they conlribute to on a reasonable. juslifiable and consistent basis.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at ￿st less any accumulated
depreaation and impairment losses. Any tangible assets carrred at revalue(J amounts are recorded
at the fair value at the date of revaluation less any sUbSeq￿nt accumulated depreciation and
subsequent accumulated impairment losses.
19

CAUSE (Nl) Limited
Company Limited by Guarantee
Notes to the Financial Statements (wntinuodj
Year ended 31 March 2024
Accounting policies (eonllnuad)
Tangible assets (continued)
An increase in the carying amount of an asset as a result of a revaluation, is recognised in other
recognised gains and losses. unless it reverses a charge for impairment that has previously been
recognised as expenditure within the statement of financial activities. A decrease in the carying
amount of an asset as a resu￿ of revaluation. is recognised in other rec¢yJnised gains and losses,
except lo which it offsets any previous revaluation gain. in which case the loss is shown within
other re¢ognised gains and losses on the statement of financial activities.
Depreciation
Depreciation is calculated so as to wrtle off the cost or valuation of an asset. less its residual value,
over the useful economic life of that asset as follows..
Fixtures and fittings
Equipment
25% straight line
25% straght line
Impaimiont of fixed assets
A ￿VIeW for indicators of impairment is Ca￿led (xrt at each reporting date. with the recoverable
amount being estimated where such indicatrxs exist. Where the carrying value exceeds the
recoverable amount. the asset is impaired accordingly. Prior impaimients are also reviewed for
FL)ssible reversal at each reporting date.
For the purposes of impairment testing, when tt is not POS5ible to estimate the recoverable amount
of an individual asset, an estimate is made of the recoverable amount of the cash-generating unil
to which Ihe asset belongs. The cash-generating unit is the Smal￿St identifiable group of assets
that includes the asset and generates cash InficM￿ that largely independent of the c2sh inflows
from other assets or groups of assets.
For impar￿ent testing of goothvill. the goothvlll acquired in a business combination is, from the
acquisition date, allocated to each of the cash-generating units that are expected to benefit from
the synergies of the combination. irrespective of whett￿r other assets or liabilities of the charity
are assigned to those units.
Financial instruments
A financial asset cff a finanaal liability is recognised only vthen the charity becomes a paty to the
ontractual provisions of the instrumenL
BasiG financial instruments are initialty reccKJnised at the amount recervable or payable including
y related transaction costs.
Current assets and cu￿ent liabilities are subsequendy measured at the cash or other consideration
expected to be paKI or re￿[Ved and not discounted.
Debt instrurn8nts are subsequentty measured at amortised cost.
20

CAUSE (Nl) Llmited
Company Llmlted by Guarantee
Notes to the Financial Statements {¢onlinu8d)
Year ended 31 March 2024
Accountlng pollcles I￿ntInued}
Flnanclal Instruments (¢onlinuedJ
Where investments in sha￿S are publicly traded or their fair value can otherwse be measured
reliably, the inveslmenl is subsequently measured al fair value with changes in fair value
recognised in income and expenditure. Al other such investments are subsequently measured at
cost less impaimient.
Other financial instruments, i￿luding derivatlves. are initially recognised at fair value, unless
payment for an asset is defe￿ed beyond normal business terms or financed at a rate of interest
that is nol 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 simikqr debt instrument.
Other finanual instruments are subsequently measured at fair value, viith any changes recognised
in the statement of finanaal activitses. with the exception of hedging instruments in a designated
hedging relationship.
Financial assets that are measured at cost or amortiS8d cost are r8viewed for objective eviden
of impairmenl at the end of each reporting date. If there is obl￿tiVe evidence of impaimient, an
Impaiment loss is recognised under the appropriate heading in the statement of finanLial ￿tiVitieS
in which the initial gain was recognised.
For all equity instruments regardless of significance. and other finanaal assets that are individually
significant. these are assessed individualty for impairnient. Other financial assets are either
assessed Individual￿ or grouped on the t48sis of similar credit risk characteristics.
Any reversals of impairment are reccMJnised immediatdy. 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 Ihe impairment not Prev￿USIY been recognised.
Deflned contribution plans
Contributions to defined contribution plans are recognis8d as an expense in the period in which
the related service is provided. Prepaid contributions are reccgnis&Y as an asset to the extent that
the prepayment will lead to a reductiws in future payments or a cash refund.
When contributions are not expected to be settled wholly within 12 months of the end of the
reporting date in which the employees render the related service. the liabilty is measured on
discounted present value basis. The unwinding of the discount is recognised as an expense in the
period in which it arises.
Llmlted by guarantee
Cause (Nl) is a company limited by guarantse and has no share capttal. In the 8V8nt 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 Limlted by Guarantee
Notes to the Financial Statements (e<)nlinu•d)
Year ended 31 March 2024
Donations and legacles
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Donations
Donations
Gift Aid
20,773
5,969
20.773
5.969
10,552
3,604
10.552
3,604
26,742
26.742
14.156
14,156
Charitable actlvltles
Unrestricted
Funds
Restricted Tolal Funds
Funds
2024
DHSS & PS (NI)
Belfast Health & Social Care Trust
Southern Health & Social Care Trust
Westem Health & Soaal Care Trust
South Easlem Health & Social Care Trust
Fund Generation Training
Fundraising events
Garfield Weston
CFNI Grant- Carer
CFNI Grant- Mental HeaEth
CLEAR Proje
Nationwide
12.376
12,376
182,445
43,014
66,715
45,149
396
27,159
35.000
35,039
182.445
43.014
66.715
45.149
396
27,159
35.000
35.039
13.217
13,217
399.878
60.632
460,510
Unrestricted
Funds
Restricted Totsl Funds
Funds
2023
DHSS & PS (NI)
Belfast Health & Social Care Trust
Southern Health & Social Care Trust
Westem Health & Social Care Trust
South Eastem Health & Social Care Trust
Fund Generation Training
Fundraising events
Garfield Weston
CFNI Grant- Carer
CFNI Grant- Mental Heath
CLEAR Project
Nationwide
24.750
24,750
177,309
36,620
64,434
43.606
396
14,263
177.309
36,620
64,434
43.606
396
14,263
13.379
1,625
4,143
9,800
13.379
1.625
4.143
9,800
336,628
53,697
390,325

CAUSE (Nl) Limited
Company Limited by Guarantee
Notes to the Financial Statements {conllnvodJ
Year ended 31 March 2024
Other trading activities
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Membership
Tesco
1.226
1,226
1,226
1,226
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Membership
Tesco
866
1.000
1.000
866
1.000
1,866
Other income
Unr&8tricted Restricted Total Funds
Funds
Funds
2024
BHSCT- Respite
SEHSCT - Respite
30,078
200
30.078
2C(J
30.278
30.278
Unrestricted
Funds
Restricted Total Funds
Funds
2023
BHSCT - Resprte
SEHSCT- Respite
27.949
400
27.949
400
28.349
28.349
Expenditure on charitable activities by actlvlty type
Activities
undertaken
directly Support costs
Total funds
2024
Total fund
2023
Providing Support to Carers
Governan￿ CA)sts
459.798
39.017
8,660
498.815
8,660
448,216
7,958
456,174
459,798
47,677
507,475
23

CAUSE (Nl) Limited
Company Llmlted by Guarantee
Notes to the Financial Statements {contthu8(9
Year ended 31 March 2024
10. Provlding support for carers
Providing
SUPFQrt to
carers
Total 2024 Total 2023
Staff costs
Premises
Communications and IT
General office
Finance costs
Govemance costs
23,117
9,769
5.258
630
243
8,660
23.117
9,769
5,258
630
243
8,660
18,660
8,837
5,133
1.970
245
7.958
47.677
47.677
42,803
11. Net incomel(expenditure)
Nel incomel(expenditure) is stated after Chargin￿{crediting).
2024
2023
Depreciation of tangible fixed assets
1.615
1,704
12. Auditors remuneration
2024
2023
Fees payable for the audit of the financial statements
6.230
5.689
13. Stsff costs
The total slaff costs and employee beneffts for the reporting period are analysed as fcllows..
2024
2023
Wages and salaries
Social security costs
Employer contributions to pension plans
330.240
18.848
4.813
266,579
14,444
3,975
353,901
284,998
The average (x)unt of employees during the year was 16 (2023: 15).
No employee received employee ￿efftS of more than £60,0(K) during the year (2023: Nil).
24

CAUSE (Nl) Limited
Company Limited by Guarantee
Notes to the Financial Statements (conlinued)
Year ended 31 March 2024
13. Staff costs (contlnu¢d)
Key Management Personnel
Key management personnel ind￿e all persons that have authority and responsibility for pLqnning,
directing and controlling the activitEs of the charity. The total compensation paid to key
management personnel for services provided to the charity was £36,653 (2023:£39,4571.
14. Trustee remunerdtion and expenses
No remuneration or other benefits from empbyment with Ihe charity ￿ a related entity were
received by trustse5.
15. Tangible fixed assets
Fixtures and
r￿IngS
Equipment
Total
Cost
At 1 April 2023
Additions
Disposals
4,170
37.589
619
(1.219)
36.989
41.759
619
11,219)
41,159
At 31 March 2024
4,170
Depreciation
At 1 April 2023
Charge for the year
Diswsals
At 31 March 2024
4.170
35.035
1.615
(1,219)
35.431
39.205
1,615
{1,219)
39,601
4.170
Carrying amount
At 31 March 2024
1.558
1,558
At 31 March 2023
2.554
2,554
16. Debtors
2024
2023
P￿paY￿￿ents and accrued income
16.372
7,093
17. Creditors: amounts falling duo within one year
2024
2023
Accruals and deferred income
Pension fund
Other GreditOf5
38.526
1,909
28,657
857
32.189
40,435
61,703
25

CAUSE (Nl) Limited
Company Llmlted by Guarantee
Notes to the Financial Statements (ctinlinu•dJ
Year ended 31 March 2024
18. Deferred income
2024
2023
At 1 Aprl 2023
Arnount released to income
Arnount deferred in year
At 31 March 2024
18.093
(18.093)
19.995
41,257
(41,257)
18,093
19.995
18,093
19. Pensions and other post retirement beneffts
Defined contribution plans
The amount recogntsed in income or experKJiture as an expense in relation to defined contribution
plans was £4,813 (2023: £3,975).
20. Analysis of charitable funds
Unrestricted funds
At 31 March
2024
1 April 2023
Income Expenditure
Transfers
General ftmds
299.857
458,124
(452.262)
5.489
311.208
At 31 March
2023
1 April 2022
Inl￿ Expenditure
Transfers
General funds
273,939
351.650
(325.732)
299,857
26

CAUSE (Nl) Limited
Company Limited by Guarantee
Notes to the Financial Statements feortinu8d)
Year ended 31 March 2024
20. Analysls of charltable funds (¢onllnuedJ
Restricted funds
At
1 April 2023
At 31 March
2024
Income Expenditure
Transfers
DHSS&PS INI)
CLEAR Project
Respite Funds
CFNI - Carers
CFNI - Mental Health
Belfast City Council
Tesco
Nationwide
12.376
13.217
(12.376)
(13,217)
(1,000)
(26.353)
(2,267)
6.489
20.136
2.267
15,489)
35.039
28,822
28.892
60.632
(55,213)
(5.489)
28.822
At
1 April 2022
At 31 March
2023
Income Expendtture
Transfers
DHSS&PS {NI)
CLEAR Project
Respite Funds
CFNI - Carers
CFNI - Mental Health
Belfast City Counal
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)
(1,000)
(9,800)
(130.442)
6,489
20,136
2,267
1,000
9.800
76.288
83,046
28,892
A transfer has taken pla￿ in the year from reslrthd to unrestricted to account as the income is
no longer restricted as this is contract income.
27

CAUSE (Nl) Llmited
Company Llmlted by Guarantee
Notes to the Financial Statements {￿ntinu•￿)
Year ended 31 March 2024
21. Analysls of net assets between funds
Unrestricted
Funds
RestrTrcted Total Funds
Funds
2024
Tangible r￿ed assets
Current assets
Creditors less than 1 year
Net assets
1.558
350.085
(40.435)
311.208
1,558
378.907
140,435}
340,030
28.822
28.822
Unrestricted
Funds
Restricted Totsl 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
161,703}
328,749
61.081
<32,189)
28.892
22. Taxation
The Charity's actiwties fall within the exemptions atk*ded by the provtsions of the Income and
Corporation Taxes Act 1988. Accordingly, there is no taxation charge in these accounts.
23. Contlngencies
A contingent liabilty exists to repay grants and Trust monies received should certain conditions
not be fu5filled by the charity. In the opinion of the Trustees. the terms of the Letters of Offers
have been, or will be. complied wtth and no liabilty is expected.
24. Elhical standards
In common with many other t)usinesses of our size and nature we use our aurfrtors to prepare and
submit retums to the tsx authorities and assist wtth the preparation of the financial statements.
25. Anatysls of changes In net debt
At
At 1 Apr 2023 Cash flows 31 Mar 2024
Cash at bank arKI in ha￿1
380,805
(18.270)
362,535
26. Related parties
The Trustees have considered guidance in relation to related party transactions and believe there
are m transactions that require disclosure.
28