COMPANY REGISTRATION NUMBER: N1029469
CHARITY REGISTRATION NUMBER: NIC103733
CAUSE (Nl) Limited
Company Limited by Guarantee
Financial Statements
31 March 2025
Finegan Gibson Ltd
Chartered accountants & statutory auditor
Causeway Tower
9 James Street South
Belfast
BT2 8DN

CAUSE (Nl) Limited
Company Limited by Guarantee
Financial Statements
Year ended 31 March 2025
Page
Trustees, annual report (incorporating the director's report)
Independent auditor's report to the members
ststement of financial activities (including income and
expenditure account)
13
Statement of financial position
14
Statement of cash flows
15
Notes to the financial statements
16

CAUSE (Nl) Limited
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report)
Year ended 31 March 2025
The trustees. who are a150 the directors for the purposes of company law. present their report and the
financial statements of the charity for the year ended 31 March 2025.
Reference and administrative details
Registered charity name
CAUSE {Nl) Limited
Charity registration number
NIC103733
Company registration number N1029469
Principal office and regISte￿d Unit 2 Lesley Office Park
office
393 Holywood Road
Belfast, Antrim
BT4 2LS
Northern Ireland
The trustees
Dr M Mccann
S Byrne {Chairperson)
C Coulter
Dr G Dickson
G Maguire
S Bowman
(Resigned 10 January 2025)
(Appointed 10 January 2025)
Auditor
Finegan Gibson Ltd
Chartered accountants & statutory auditor
Causeway Tower
9 James Street South
Belfast
BT2 8DN

CAUSE (Nl) Limited
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 March 2025
Structure, governance and management
Governing Document
Cause (Nl) Limited is a company limited by guarantee governed by its Memorandum and Articles of
Association dated 7th December 2013. Cause INI} Limited is a registered charity with the Charity
Commission for Northern Ireland. Cause {Nl} Limited is a membership organisation with currently 69
members, each of whom agrees to contribute £1 in the event of the charity winding up.
Appointment of trustees
The Chairman and the Trustees recruit and select new Trustees as needed. New Trustees are recruited
on the relevance of their professional skills, and their potential to be able to make a helpful Contribution
to the governance of the charity. As part of the recruitment process they are made aware of a Trustees,
legal obligations under charity and company law. the content of the Memorandum and ArtIGles of
Association. the committee and decision making processes, the business plan and recent financial
performance of the charity.
Once the potential new Trustee has agreed to be considered for appointment to the role, the Trustees
meet to review and to vote on the candidates, suitability for appointment. If there is unanimous
agreement, their names are then proposed for appointment, to the voting Members of the Company at
the next Annual General Meeting.
Trustee induction and training
Trustee Induction and training is in line with the Code of Good Governance and follows an agreed
protocol of Policy and Procedure, which is documented and recorded.
Arrangements for setting pay and remuneration of key management personnel
The directors consider the board of directors, who are the Charity's trustees. and the senior management
team comprise the key management personnel of the charity in charge of directing and controlling,
running and operating the charity on a day to day basis. All directors give of their time freely and no
director received remuneration in the year.
The pay of the senior staff is reviewed annually in accordance with available benchmarking information
through Nl Council for Voluntsry Action (NICVAI and is aligned to the published NJC Scales. In view
of the nature of the Charity, the directors also benchmark against pay levels in other similar size charities
run on a voluntary basis. The remuneration bench-mark is the mid-point of the range paid for similar
roles.
Organlsation structure and how charity makes decisions
The board of trustees, which can have up to 10 members, administers the charity. The board normally
meets quarterly and there is a sub-committee covering finance which nomially meets quarterly, and on
an ad hoc basis where necessary. A Chief Executive is appointed by the trustees to manage the day-
to-day operations of the charity. To facilitate effective operations. the Chief Executive has delegated
authority, within terms of delegation approved by the trustees, for operational matters including finance.
employment and direct charitable activities.
Relationships with related parties
None of our trustees receive remuneration or other benefit from their work with the charity.
The organisation has a robust Conflict of Interest Policy, and a Register of Interests which is updated at
least annually.

CAUSE (Nl) Limited
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) {conlinuedJ
Year ended 31 March 2025
Risk management
The trustees have a risk management strategy which comprises=
an annual review of the principal risks and uncertainties that the charity faces.,, the establishment of
policies, systems and procedures to mitigate those risks identified in the annual review- and ' the
implementation of procedures designed to minimise or manage any potential impact on the charty
should those risks materialise.
Objectives and activities
Established in 1995, CAUSE is a regional peer-led charity which provides practical and emotional
support for carers of loved ones with serious mental illness.
Our team of Carer Advocates provides a wide range of support to carers who are caring for loved ones
with serious mental illness such as severe depression, personality disorder, psychosis, bi-polar disorder
and schizophrenia.
In shaping our objectives for the year and planning our activities, the trustees have considered the
Charity Commission's guidance on public benefit.
CAUSE'S activities fall under two of the ￿e1ve charitable purposes outlined in public benefit statutory
guidance for Northern Ireland namely:
The relief of those in need
- The advan￿rnent of education
How we meet public benefit criteria is outlined in the Company's objects as quoted below:
To provide relief, education and support to those caring for individuals with a serious mental illness....
The strategies employed to achieve the charity's aims and objectives are to provide:
Support group facilitation
One-to-one advocacy support
Telephone Helpline support
Training for carers and professionals
Co-ordination of social activity events
Opportunities for carer involvement in policy and service development
The structure, governance and management of the organisation include CAUSE'S team and Board
currently comprising=
5 Trustees
14 Carer Advocates Ifull-time and part-time)
Community Engagement Fundraiser
Head of Operations
Lead Finance
Office Support
Chief Executive
CAUSE 15 a membership organisation with 69 members registered. The peer-led ethos of CAUSE is
translated into its recruitment and selection of the Board, management and its advocacy team. The
Board 069 Trustees meets once every quarter and the Finance Sub-committee also meets quarterly
with additional meetings when required.

CAUSE (Nl) Limited
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 March 2025
Achievements and performance
During the year of 2024-2025 Cause continued to work towards the delivery our range of services,
providing mental health carers with practlcal and emotional support by enhancing their knowledge. skills
and resilience as carers, and thereby work towards the strategic goals agreed for the period. The
organisation continues to raise awareness of the significant Caring roles undertaken by mental health
carers and the need for carer involvement in service development and planning.
These high level goals were monitored and managed though advocacy and support setvice delivery to
carers Regionally across Northem Ireland, and through specific Service Level Agreements with the
Belfast Health & Social Care Trust, the Southern Health and Social Care Trust. the South Eastem Health
and Social Care Trust and the Western Health and Social Care TNst.
In addition to the core work activities of Carer Advocacy and support, CAUSE Carer Advocates and the
wider staff team ensured that carers could avail of Short breaks activities and take a break with
recreational and learning based activities Go-ordinating social events for carers throughout the year.
Psycho educational training continues to be delivered and Ihe organisation
Cause Nl continues to ensure the needs and views of those carers who are caring for loved ones with
serious mental illness are represented at a wide range of appropriate policy, strategic partnerships and
decision making fora.

CAUSE (Nl) Limited
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 March 2025
Financial review
Financial review
At the end of the financial yearto 31 March 2025 CAUSE is in a position with a deficit of £59,57112024=
Surplus of £11,281)
Income during 2024125 was £490,407 (2023124: £518.756). The major income streams during the year
comprised of £439.776 (2023124-. £460,510} from Charitable Activities- £16.721 (23124.. £26,742) from
Donations and Legacies, £269 (2023124: £1,226) from Trading Activities and £33.641 (2023124:
£30.278) from Other Income.
Charitable Activities main income streams are from Health Care Trusts, DHSS&PS(NI) & the Community
Foundation Nl for carers, Halifax and CLEAR. Trading activities comprise of money received from
membership fees.
Other Income consists mainly of Short breaks funding, this is mainly funded from Belfast Health & Social
Care Trust, South Eastem Health and Social Care Trust and the Westem Health and Social Care Trust.
Details of all income streams are detailed in the Statement of Financial Activities and notes 5-9 of the
accounts.
Expenditure for the year amounted to £549.978 (2023124.. £507,475). Expenditure is used to deliver
CAUSE'S strategic objectives through SeNice Level agreements with Health Trusts and other project
work undertaken.
Capital Investment
During the financial year £4,899 was spend on capital investment for Office Equipment.
The trustees, having regard to the liquidity requirements of the charity. have kept available funds in an
interest-bearing deposit account.
Reserves policy and going concern
ReseNes are needed to bridge the timing gap between spending and receiving income and to cover
unplanned temporary shortfalls in income should they arise. Holding adequate reserves safeguards the
provision of our services in the event of unexpeGted significant financial pressures. The trustees consider
that the idea level of reserves are between three to six months of unrestricted expenditure which for the
year ended 31 March 2025 is between £137,494 and £274,988.
Unrestricted reserves freely available to spend are £275.999. This level of reserves is in excess of the
target level required as outlined above. The trustees believe this represents a sufficient level of reserve
to ensure that the going concern assumption is appropriate.
Plans for future periods
The organisation continues to strategically plan taking into account the major developments in our wider
sector. Objectives for the period are set to ensure that the organisation continues to maintain and
develop a contemporary. relevant and sustainable service to our carers. particularly taking account the
DOH 1 Oyear Mental Health Strategy 2021-2031.

CAUSE (Nl) Limited
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 March 2025
Trustees. responsibilities statement
The trustees. who are also directors for the purposes of company law, are responsible for preparing the
trustees. report and the financial statements in accordance with applicable law and United Kingdom
Accounting Standards (United Kingdom Generally Accepted Accounting Practice)-
Company law requires the charity trustees to prepare financial statements for each year which give a
true and fair view of the state of affairs of the charitable company and the incoming resources and
application of resources, including Ihe income and expenditure, for that period.
In preparing these financial statements, the trustees are required to:
select suitable accounting policies and then apply them consistently.,
observe the methods and principles in the applicable Charities SORP.,
make judgments and accounting estimates that are reasonable and prudent.
prepare the financial statements on the going concem basis unless it is inappropriate to presume
that the charity will continue in business.
The trustees are responsible for keeping adequate accounting records that are sufficient to show and
explain the charitys transactions and disclose with reasonable accuracy at any time the financial
position of the charity and enable them to ensure that the financial statements comply with the
Companies Act 2006. They are also responsible for safeguarding the assets of the chaiity and hence
for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Auditor
Each of the persons who is a trustee at the date of approval of this report confirms that:
so far a5 they are aware. there is no relevant audit infomiation of which the charity's auditor is
unaware; and
they have taken all steps that they ought to have taken as a trustee to make themselves aware of
any relevant audit information and to establish that the charitys auditor is aware ofthat information.
Small company provlslons
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 22 September 2025 and signed on behalf of the board of
trustees by..
G Maguire
Trustee

CAUSE (Nl) Limited
Company Limited by Guarantee
Independent Auditor's Report to the Members of CAUSE (Nl) Limited
Year ended 31 March 2025
Opinion
We have audited the financial statements of CAUSE (Nll Limited (the 'charity') for the year ended
31 March 2025 which comprise Ihe statement of financial activities (including income and expenditure
account). statement of financial position, statement of cash flows and the related notes, including a
summary of significant accounting policies. The financial reporting framework that has been applied in
their preparation is applicable law and United Kingdom Accounting Standards. including FRS 102 The
Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally
Accepted Accounting Practice).
In our opinion the financial statements..
give a true and fair view ofthe state of the charity's affairs as at 31 March 2025 and of its incoming
resources and application of resources, including its income and expenditure, for the year then
ended.,
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting
Practice-
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS {UKI) and
applicable law. Our responsibilities under those standards are further described in the auditor's
responsibilities for the audit ofthe financial statements section of our report. We are independent ofthe
charity in accordance with the ethical requirements that are relevant to our audit of the financial
statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical
responsibilities in accordance with these requirements. We believe that the audit evidence we have
obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the trustees, use of the going concern basis
of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to
events or conditions that, individually or collectively. may cast significant doubt on the charity's ability to
continue as a going concern for a period of at least twelve months from when the financial statements
are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described
in the relevant sections of this report.

CAUSE (Nl) Limited
Company Limited by Guarantee
Independent Auditor's Report to the Members of CAUSE (Nl) Limited (contlnued)
Year ended 31 March 2025
Other information
The other information comprises the infomiation included in the annual report, other than the financial
statements and our auditorfs report thereon. The trustees are responsible for the other infomiation. Our
opinion on the financial statements does not cover the other information and, except to the extent
otherwise explicitly stated in our report, we do not express any fomi of assurance conclusion thereon.
Sn connection with our audit of the financial statements. our responsibility is to read the other information
and, in doing so. consider whether the other information is materially inconsistent with the financial
statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If
we identify such material inconsistencies or apparent material misstatements, we are required to
determine whether there is a material misstatement in the financial statements or a material
misstatement of the other infomiation. If. based on the work we have performed, we conclude that there
is a materia5 misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
Opinions on other matters prescribed by the Companies Act 2006
In our opinion. based on the work undertaken in the course of the audit..
the information given in the trustees, report for the financial year for which the financial statements
are prepared is consistent with the financial statements. and
the trustees, report has been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the charity and its environment obtained in the course
of the audit, we have not identified material misstatements in the trustees, report.
We have nothing to report in respect of the following matters in relation to which the Companies Act
2006 requires u5 to report to you if. in our opinion:
adequate accounting records have not been kept, or returns adequate for our audit have not been
ceived from branches not visited by us: or
the financial statements are not in agreement with the accounting records and retums., or
certain disclosures oftru5tees' remuneration specified by law are not made. or
we have not received all the information and explanations we require for our audit. or
the trustees were not entitled to prepare the financial ststements in accordance with the small
companies regime and take advantage of the small Gompanies, exemptions in preparing the
directors, report and from the requirement to prepare a strategic report.

CAUSE (Nl) Limited
Company Limited by Guarantee
Independent Auditor's Report to the Members of CAUSE (Nl) Limited (¢ontinued)
Year ended 31 March 2025
Responsibilities of trustees
As explained more fully in the trustees, responsibilities statement. the trustees (who are also the
directors forthe purposes ofcompany law) are responsible forthe preparation ofthe financial statements
and for being satisfied that they give a true and fair view, and for such intemal control as the trustees
determine is necessary to enable the preparation of financial statements that are free from material
misstatement, whether due to fraud or error.
Our responsibility is to audit and express an opinion on the financial statements in accordance with
applicable law and Intemational Standards on Auditing (UK}- Those standards require us to comply with
the Financial Reporting Council's (FRC'S) Ethical Standard for Auditors,, in the circumstances set out in
note 24 to the financial statements.
In preparing the financial statements, the trustees are responsible for assessing the Gharity's ability to
continue as a going concern, disclosing. as applicable, matters related to going concem and using the
going concem basis of accounting unless the trustees either intend to liquidate the charity or to cease
operations. or have no realistic alternative but to do so.

CAUSE (Nl) Limited
Company Limited by Guarantee
Independent Auditor's Report to the Members of CAUSE (Nl) Limited (continuedj
Year ended 31 March 2025
Auditor's responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole
are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that
includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an
audit conducted in accordance with ISAS (UK) will always detect a material misstatement when it exists.
Misstatements can arise from fraud or error and are considered material if. individually or in the
aggregate. they could reasonably be expected to influer)Ge the economic decisions of users taken on
the basis of these financial statements.
Irregularities, including fraud. are instances of non-compliance with laws and regulations. We design
procedures in line with our responsibilities. outlined above. to detect material misstatements in respect
of irregularities. including fraud. The extent to which our procedures are capable of detecting
irregularities, including fraud is detailed below-
In identifying and assessing risks of material misstatement in respect of irregularities, including fraud
and non-compliance with laws and regulations, we considered the following..
the nature of the industry and sector, control environment and business performance including the
design of the remuneration policies. key drivers for directors, remuneration, bonus levels and
performance targets.,
results of our enquiries of management about their own identification and assessment of the risks
of irregularities.,
any matters we identified having obtained and reviewed documentstion of their policies and
procedures relating to:
identifying. evaluating and complying with laws and regulations and whether
management were aware of any instances of non-compliance.,
detecting and responding to the risks of fraud and whether management have knowledge
of any actual. suspected or alleged fraud.
the internal controls established to mitigate risks of fraud or non-Gompliance with laws
and ￿gUlations.
the matters discussed among the audit engagement team including significant Component audit
teams and relevant internal specialists. including tax and valuations specialists regarding how and
where fraud might occur in the financial statements and any potential indicators of fraud.
As a result of these procedures, we considered the opportunities and incentives that may exist within
the organisation for fraud and identified the greatest potential for fraud. In common with all audits under
ISAS (UK), we are also required to perform specific procedures to respond to the risk of management
override.
We also obtsined an understanding of the legal and regulatory frameworks in operation, focusing on
provisions of those laws and regulations that had a direct effect on the determination of material amounts
and disclosu￿S in the financial statements. The key laws and regulations we Gonsidered in this context
included ongoing compliance with the UK Companie5 Act and tax legislation.
In addition. we considered provisions of other laws and regulations that do not have a direct effect on
the financial statements but compliance with which may be fundamental for their ability to operate or to
avoid a material penalty.
10

CAUSE (Nl) Limited
Company Limited by Guarantee
Independent Auditor's Report to the Members of CAUSE (Nl) Limited (continued)
Year ended 31 March 2025
As part of an audit in accordan￿ with ISAS (UK). we exercise professional judgment and maintain
professional scepticism throughout the audit. We also:
Identify and assess the risks of material misstatement of the financial statements. whether due to
fraud or error, design and perfom audit procedures responsive to those risks, and obtain audit
evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not
detecting a material misstatement resulting from fraud is higher than for one resulting from error,
as fraud may involve collusion, forgery, intentional omissions, misrepresentations. or the override
of internal control.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures
that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the
effectiveness of the internal conlrol.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting
estimates and related disclosures made by the tnjstees.
Conclude on the appropriateness of the trustees. use of the going concem basis of accounting
and, based on the audit evidence obtained. whether a material uncertainty exists related to events
or conditions that may cast significant doubt on the charity's ability to continue as a going COn￿rn.
If we conclude that a material uncertainty exists, we are required to draw attention in our auditorfs
report to the related disclosures in the financial statements or. if such disclosures are inadequate,
to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of
our auditorfs report. However, future events or conditions may cause the charity to cease to
continue as a going concern.
Evaluate the overall presentation. structure and content of the financial statements. including the
disclosures, and whether the financial statements represent the underlying transactions and events
in a manner that achieves fair presentation.
11

CAUSE (Nl) Limited
Company Limited by Guarantee
Independent Auditor's Report to the Members of CAUSE (Nl) Limited (continued)
Year ended 31 March 2025
We communicate with those charged with governance regarding, among other matters, the planned
scope and timing of the audit and significant audit findings. including any significant deficiencies in
intemal control that we identify during our audit.
Use of our report
This report is made solely to the charity's members, as a body, in accordance with Chapter 3 of Part 16
of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charity's
members those matters we are required to state to them in an auditor's report and for no other purpose.
To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than
the charity and the charity's members as a body. for our audit work, for this report, or for the opinions
we have formed.
Paul Dolan FCA (Senior Statutory Auditor)
For and on behalf of
Finegan Gibson Ltd
Chartered accountants & statLrtory auditor
Causeway Tower
9 James Street South
Belfast
BT2 8DN
22 September 2025
12

CAUSE (Nl) Limited
Company Limited by Guarantee
Statement of Financial Activities
(including income and expenditure account)
Year ended 31 March 2025
2025
Restricted
funds Total funds
2024
Unrestricted
funds
Total funds
Noto
Income and endowments
Donations and legacies
Charitable activities
Other trading activities
Other income
16,721
408,036
269
33,641
16,721
439.776
269
33,641
26,742
460,510
1,226
30,278
31,740
Total income
458,667
31,740
490,407
518,756
Expenditure
Expenditure on charitable activities
Total expenditure
494,406
55,572
549,978
507.475
494,406
55,572
549,978
507.475
Net {expenditure)lincome
135.739)
(23.832)
(59,571)
11.281
Transfers be￿een funds
4,990
(4,990)
Net movement in funds
130,749)
128.822)
(59.571)
11.281
Reconciliation of funds
Totsl funds brought fomard
Total funds carried forward
311,208
28.822
340,030
328,749
280,459
280,459
340,030
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The notes on pages 16 to 26 form part of these financial statements.
13

CAUSE (Nl) Limited
Company Limited by Guarantee
Statement of Financial Position
31 March 2025
2025
2024
Note
Fixed assets
Tangible fixed assets
15
4,460
1,558
Current assets
Debtors
Cash at bank and in hand
16
10,789
311.328
16,372
362,535
322.117
378,907
Creditors: amounts falling due within one year
Net current assets
17
46,118
40,435
275.999
338,472
Total assets less current liabilities
280,459
340.030
Net assets
280,459
340,030
Funds of the charity
Reslricted funds
Unrestricted funds
28,822
311,208
280,459
Totsl charity funds
20
280.459
340,030
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 22
September 2025. and are signed on behalfof the board by..
nd
G Maguire
Trustee
The notes on pages 16 to 26 forni part of these Ilnanclal ststgments.
14

CAUSE (Nl) Limited
Company Llmited by Guarantee
Statement of Cash Flows
Year ended 31 March 2025
2025
2024
Cash flows from operating activities
Net lexpenditure)lincome
(59.571)
11,281
Adjustments for..
Depreciation of tangible fixed assets
Interest payable and similar charges
Loss on disposal of heritsge assets
Accrued expensesl(income)
1,756
254
241
9,320
1.615
243
1994)
Changes in..
Trade and other debtors
Trade and other creditors
2,299
{353)
(46.054)
1318)
129.235)
{17,408)
Cash generated from operations
Interest paid
Net cash used in operating activities
(254)
(46,308)
{243)
(17,651)
Cash flows from investing activities
Purchase of tangible assets
Proceeds from sale of tangible assets
Proceeds from sale of heritage assets
Net Gash used in investing activities
14,899)
241
(241)
(4,899)
(619)
{619)
Net decrease in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year
151,207)
362,535
(18,270)
380,805
311.328
362,535
The notes on pages 16 10 26 forrn part of these financial statements.
15

CAUSE (Nl) Limited
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 31 March 2025
General information
The charity is a public benefit entity and a private company limited by guarantee, registered in
Northern Ireland and a registered charity in Northern Ireland. The address of the registered office
is Unit 2 Lesley Office Park, 393 Holywood Road, Belfast, Antrim, BT4 2LS, Northern 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 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 ststements 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 ftjnctional currency of the entity.
Going concern
There are no material uncertainties about the Gharity's ability to continue.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates
and assumptions that affect the amounts reported. These estimates and judgements are
continually reviewed and are based on experience and other factors. including expectalions of
future events that are believed to be reasonable under the circumstances.
Fund accountlng
Unrestricted funds are available for use at the discretion of the trustees to further any of the
charity's purposes.
Designated fund5 are unrestricted funds earmarked by the trustees for particular future project or
Gommitment.
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￿0 sub-classes: restricted income funds or endowment
funds.
16

CAUSE (Nl) Limited
Company Limited by Guarantee
Notes to the Financial Statements (Gontinued)
Year ended 31 March 2025
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 servi￿$ 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 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. non-
charitable trading activities. and the sale of donated goods.
expenditure on charitable activities includes all Costs incurred by a Gharity in undertaking
activities that further its charitable aims for the benefit of its beneficiaries, including those
support cost5 and costs relating to the governance of the charity apportioned to charitable
activities.
other expenditure includes all expenditure that is neilher 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 Gosts
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.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently ststed at cost less any accumulated
depreciation and impairment 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.
17

CAUSE (Nl) Limited
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2025
Accounting policles (¢ontinued)
Tangible assets (continued)
An increase in the carrying 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 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 so as to write 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
250/0 Straight line
25 /0 Straight line
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable
amount being estimated where such indicators exist. Where the carying value exceeds the
recoverable amount. the asset is impaired accordingly. Prior impairments are also reviewed for
possible reversal at each reporting date.
For the purposes of impairment testing, when it is not possible to estimate the recoverable amount
of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit
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 unyts that are expected to benefit from
the synergies of the combination, irrespective of whether other assets or liabilities of the charity
are assigned to those units.
Financial instruments
A financial asset or a financial liability 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 Gurrent liabilities are subsequently measured at the cash or other consideration
expeGted to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cost.
18

CAUSE (Nl} Limited
Company Limited by Guarantee
Notes to the Financial Statements (Gontinued)
Year ended 31 March 2025
Accounting pollcies (Continued)
Financial instruments fcontinued)
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 impaimient.
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.
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 within 12 months of the end of the
reporting date in which the employees render the related service. the liability is measured on a
discounted present value basis. The unwinding ofthe discount is recognised as an expense in the
period in which it arises.
Limlted 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.
19

CAUSE (Nl) Limited
Company Limited by Guarantee
Notes to the Financial Statements (contlnued)
Year ended 31 March 2025
Donations and legacies
Unrestricted Total Funds Unrestricted Total Funds
Funds
2025
Funds
2024
Donations
Donations
Gift Aid
11.928
4.793
11,928
4,793
20,773
5.969
20.773
5,969
16.721
16,721
26,742
26,742
Charitable activities
Unrestricted
Funds
Restricted Total Funds
Funds
2025
DHSS & PS {NI)
Belfast Health & Social Care Trust
Southern Health & Social Care Trust
Western Health & Social Care Trust
South Eastern Health & Social Care Trust
Halifax Foundation
Fund Generation Training
Fundraising events
Garfield Weston
CFNI Grant- Carer
CLEAR Project
12.375
12,375
195,700
40.972
71,553
48.639
9.115
396
15.776
35.000
195,700
40,972
71,553
48,639
9,115
396
15,776
35,000
10,250
10.250
408,036
31,740
439,776
Unrestricted
Funds
Restricted Total Funds
Funds
2024
DHSS & PS INI)
Belfast Health & Social Care Trust
Southern Health & Social Care Trust
Western Health & Social Care Trust
South Eastem Health & Social Care Trust
Halifax Foundation
Fund Generation Training
Fundraising events
Garfield Weston
CFNI Grant- Carer
CLEAR Project
12,376
12,376
182.445
43,014
66.715
45.149
182,445
43,014
66,715
45,149
396
27.159
35.000
396
27.159
35.000
35.039
13,217
35.039
13.217
399,878
60.632
460,510
20

CAUSE (Nl) Limited
Company Limited by Guarantee
Notes to the Financial Statements (¢ontinued)
Year ended 31 March 2025
Other trading activities
Unrestricted Total Funds un￿strICted Total Funds
Funds
2025
Funds
2024
Membership
269
269
1,226
1,226
Other income
Unrestricted Total Funds Unrestricted Total Funds
Funds
2025
Funds
2024
BHSCT- Short breaks
SEHSCT- Short breaks
WHSCT- Short breaks
31,756
400
1.485
31,756
400
1.485
30.078
200
30,078
200
33.641
33,641
30.278
30,278
Expenditure on charitable activities by activity type
Activities
undertaken
directly Support costs
Total funds
2025
Total fund
2024
Providing Support to Carers
Governance costs
488,037
42,445
19,496
530,482
19,496
498,815
8,660
488,037
61.941
549,978
507,475
10. Providing support for carers
Providing
support to
carers
Total 2025
Total 2024
staff costs
Premises
Communications and IT
General office
Finance costs
Governance costs
24.403
10.842
5.777
1.169
254
19,496
24,403
10,842
5,777
1,169
254
19,496
23,117
9,769
5,258
630
243
8,660
61.941
61,941
47,677
21

CAUSE {Nl) Limited
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2025
11. Net (expenditure)lincome
Net (expenditure)lincome is stated after chargingl{crediting):
2025
2024
Depreciation of tangible fixed assets
Loss on disposal of heritage assets
1,756
241
1,615
12. Auditors remuneration
2025
2024
Fees payable for the audit of the financial statements
6.489
6,230
13. Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows-
2025
2024
Wages and salaries
Social security costs
Employer Gontributions to pension plans
348,621
20.275
4.276
330.240
18.848
4,813
373.172
353,901
The average head count of employees during the year was 19 (2024: 16).
No employee received employee benefits of more than £60.000 during the year (2024: Nil).
Key Management Personnel
Key management personnel include all persons that have authority and responsibility for planning.
directing and controlling the activities of the charity. The total compensation paid to key
management personnel for services provided to the Gharity was £54.12412024:£36,653).
14. Trustee remuneration and expenses
No remuneration or other benefits from employment with the charity or a related entity were
received by the trustees.
22

CAUSE (Nl) Limited
Company Limited by Guarantee
Notes to the Financial Statements (Continued)
Year ended 31 March 2025
15. Tangible fixed assets
Fixtures and
fittings
Equipment
Total
Cost
At 1 April 2024
Additions
Disposals
4,170
36,989
4,899
(28,570)
13.318
41,159
4,899
128,570)
17,488
At 31 March 2025
4,170
Depreciation
At 1 April 2024
Charge for the year
Disposals
At 31 March 2025
4,170
35,431
1,756
(28,329)
8,858
39,601
1,756
{28,329)
13,028
4.170
Carrying amount
At 31 MarGh 2025
4.460
4.460
At 31 March 2024
1.558
1,558
16. Debtors
2025
2024
Prepayments and accrued income
10,789
16.372
17. Creditors: amounts falling due within one year
2025
2024
Accruals and deferred income
Pension fund
45,069
1,049
38,526
1,909
46,118
40,435
18. Deferred income
2025
2024
At 1 April 2024
Amount released to income
Amount deferred in year
At 31 March 2025
19,995
(19.995)
20.502
18,093
(18.093)
19.995
20.502
19,995
23

CAUSE (Nl) Limited
Company Limited by Guarantee
Notes to the Financial Statements (contlnu8d)
Year ended 31 March 2025
19. Pensions and other post retirement benefits
Defined contribution plans
The amount recognised in income or expenditure as an expense in relation to defined contribution
plans was £4,276 (2024: £4,813).
20. Analysis of charitable funds
Unrestricted funds
At
1 April 2024
At 31 March
2025
Income Expenditure
Transfers
General funds
311,208
458,667
(494,406)
4,990
280.459
At
1 April 2023
At 31 March
2024
Income Expenditure
Transfers
General funds
299,857
458.124
{452,262)
5,489
311,208
Restrlcted funds
At
1 April 2024
At 31 March
2025
Income Expenditure
Transfers
DHSS&PS (NI)
CLEAR Project
Short breaks Funds
Halifax
CFNI - Carers
CFNI - Mental Health
12,375
10,250
(12.375)
(10,250)
9,115
(4,125)
(28,822)
(4.990)
28.822
28,822
31.740
(55,572)
(4,990)
At
1 April 2023
At 31 March
2024
Income Expenditure
Transfers
DHSS&PS (NI)
CLEAR Project
Short breaks Funds
Halifax
CFNI Carers
CFNI - Mental Health
12.376
13.217
(12.376)
113.217)
(1,000)
6.489
{5,489)
20.136
2.267
35,039
126.353)
{2,267)
(55,213)
28,822
28,892
60,632
(5,489)
28,822
24

CAUSE (Nl) Limited
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2025
20. Analysis of charitable funds (conlinugd)
Transfers have taken place in the year which relates to fixed assets. CAUSE used funding to
purchase assets which have been transferred to Unrestricted Funds as CAUSE fully own the
assets. no restrictions have been placed on these assets.
21. Analysis of net assets between funds
Unrestricted
Funds
Restricted Total Funds
Funds
2025
Tangible fixed assets
Current assets
Creditors less than 1 year
Net assets
4.460
322,117
(46,118)
280,459
4,460
322,117
{46,118)
280,459
un￿StrICted
Funds
Restricted Total Funds
Funds
2024
Tangible fixed assets
Current assets
Creditors less than 1 year
Net assets
1.558
350.085
(40.435)
311,208
1,558
378,907
(40,435)
340,030
28,822
28,822
22. Taxation
The Charity's activities fall within the exemptions afforded by the provisions of the Income and
Corporation Taxes Act 1988. Accordingly, there is no taxation charge in these accounts.
23. Contingencies
A contingent liability exists to repay grants and Trust monies received should certain conditions
not be fulfilled by the charity. In the opinion of the Trustees, the terms of the Letters of Offers
have been. or will be, complied with and no liability is expected.
24. Ethical standards
In common with many other businesses of our size and nature we use our auditors to prepare and
submit returns to the tax authorities and assist with the preparation of the financial statements.
25. Related parties
The Trustees have considered guidance in relation to related paty transactions and believe there
are no transactions that require disclosure.
25

CAUSE (Nl) Limited
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2025
26. Analysis of changes In net debt
At
At 1 Apr 2024 Cash flows 31 Mar 2025
Cash at bank and in hand
362.535
(51.207)
311.328
26