Carrickfergus Community Forum (A COMPANY LIMITED BY GURANTEE) Trustees Annual Report and Unaudited Financial Statements for the year ended 31 March 2025 *AEHYV4E9' 2211212025 COMPANIES HOUSE
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Registered Charity in Northern Ireland (NIC104550) Company registration number (N16082321 Pagell
Carrickfergus Community Forum (A Company Limited by Guarantee) Financial Statements Year ended 31 March 2025 Contents TRUSTEES REPORT...................................................................................... CHARITY REFERENCE AND ADMINISTRATIVE DETAILS............................................................................ STRUCTURE, GOVERNANCE AND MANAGEMENT................................................................................... OBJEcfivES AND ACTIVITIES.................................................................................................................... ACHIEVEMENTSAND PERFORMANCE...................................................................................................... FINANCIAL REVIEW...............................,................................................................................................... INDEPENDENT EXAMINER......................... ....... ....... ....................................................,......... .10 INDEPENDENT EXAMINER'S REPORTTO THE TRUSTEES OF CARRICKFERGUS COMMUNITY FORUM.... 11 STATEMENT OF FINANCIAL ACTIVITY (INCLUDING INCOME AND EXPENDITURE ACCOUNTI ................. 13 BALANCE SHEET..........................................................................................................................................14 NOTESTOTHE ACCOUNTS..........................................................................................................................16
Carrickfergus Community Forum (A Company Limited by Guarantee) TRUSTEES REPORT Year ended 31 March 2025 CHARITY REFERENCE AND ADMINISTRATIVE DETAILS Registered charity name Carrickfergus Community Forum Charity registration number NIC104550 Company registration number N1608232 Principal office Carrickfergus Community Forum 31 Lancasterian Street Carrickfergus Co Antrim BT38 7A8 The trustees Mr B Dornan Ms A Mayne Mr D Mccoubrey Mr G Clarke Mr J Mccaw Mr J Simms Ms P Johnston Ms L Morris Mr A Rainey (Resigned 31st July 2023} Company secretary None Independent examiner Simon Hopper F.C.A. Hopper & Co 6 Doagh Road 8allyclare BT39 9BG 3 | Page
Carrickfergus Community Forum (A Company Limited by Guarantee) TRUSTEES REPORT Year ended 31 March 2025 STRUCTURE, GOVERNANCE AND MANAGEMENT Or8anisational structure Carrickfergus Community Forum {The Forum) was established as a company limited by guarantee under a Memorandum of Association which established the objects and powers of the company and is governed under its Articles of Association. The Forum is governed by the Board of Directors. The Board of Directors, who are elected members, consist of thirteen elected persons. Every year one third of the elected directors retire by rotation. The directors to retire are those who have been longest in office since their last election. A retiring director is eligible for re-election. New directors are briefed on their legal obligations under charity and company law, the content of the Memorandurn and Articles of Association, the committee and decision making process, the organisational plan and recent performance of the Forum. They are free to discuss any issues with other directors or key employees. Directors are encouraged to attend any appropriate external trainin8 events where these will facilitate the undertaking of their role. Janice Cherry is appointed to supervise the day to day operations of the company. The directors who served The Forum are detailed on page l. The Forum is limited by guarantee. Risk Management The directors have actively reviewed the major risks which the charity faces and believe that maintaining the unrestricted reserves at the require levels to finance the working capital and continue the charity'5 activities on a short term basis, combined with the annual review of controls over key financial systems, will provide sufficient resources in the event of adverse conditions. The directors have also examined other business and operational risks which the Forum faces and confirm that they have established systems to mitigate significant risks.
Carrickfergus Community Forum (A Company Limited by Guarantee) TRUSTEES REPORT Year ended 31 March 2025 OBJECTIVES AND ACTIVITIES (A) Purposes The Charity's objects ("Objects") are specifically restricted to the following:_ (l) The advancement of community development in the Carrickfergus Borough and district area of County Antrim (the "area of benefit") and in particular the promotion of the community and voluntary sector for the benefit of the public by providing trainin8, SUPPOrt, information, facilities and amenities to, and promote good practice among, community and voluntary groups. {2) To provide and maintain a Forum where member organisations can join together to find mutual support, exchange views, share common issues and information, create a collective voice for the community and voluntary sector and work in partnership with statutory agencies and authorities. {3) To advance education and training, (4) To promote good community relations, religious and racial harmony and equality and diversity. The main activities undertaken to further these aims are outlined in the "Achievements and Performance" section of this report. ACHIEVEMENTS AND PERFORMANCE In the period April 2024 to March 2025 Carrickfergus Community Forum ICCF) achieved in excess of the agreed targets. The group has engaged with a wide network of organisations to enable more targeted delivery of services and better use of resources through partnership working and joined up approaches to available funding programmes. Grab a Grand- This wa5 an extremely successful partnership headed up by Clanmil Housing and supported by various organisation that contributed financially to the programme. The local community engaged particularly well with the participatory budgeting mechanism employed to decide which groups were awarded funding. 51 Page
Carrickfergus Community Forum (A Company Limited by Guarantee) TRUSTEES REPORT Year ended 31 March 2025 MEA Community Clusters -Organised and hosted by Positive Carrickfergus and Mid & East Antrim Borough Council, CCF has represented our member groups and sUPPOrted them to receive funding through this working group that has furthered the work of each charity. CCF has offered pro bono services to groups including governance health checks and sUPPOrt to prepare annual income and expenditure reports. The Directors carried out a review of the Strategic Plan for CCF and the objectives set out for CCF have been achieved and changes to operational plan5 implemented. The Forum is now fully operational as a community hub with a wider range of service providers housed on the premises, Mid & East Antrim Affordable Food Club and Mid & East Antrim Community Advice Service have both based their projects here two days per week to enable local people to avail of their services. We continue to host a ran8e of support or8anisations to enable local access to much needed services, preventing the need to travel outside the area so that people are not excluded from support through lack of means or access to transport. AWARE Defeat Depression Mid & East Antrim Community Compassionate Friends Advice Service Ladies Craft Drop in Group Impact Training AAVS Counsellin8 RNIB Music sessions Men's Support Group Cornerstone Adult Addiction Service Affordable Food Club NHSCT Bereaved by Suicide Autism Nl Counselling
Carrlckfergus Communlty Forum IA Company Limited by Guarantee) TRUSTEES REPORT Year ended 31 March 2025 There is a part time staff rnember funded through the Small Pockets of Deprivation Programme {NIHE) based in Greenisland and they support and develop the local community through targeted programmes. These are developed in response to locally identified needs and range from seasonal celebration events, governance training, hostin8 housin8 and benefit clinics to after school provision such as homework clubs. To further build relationships between the community and statutory sector CCF continues to host a twice yearly Meet the Councillors evening with local Councillors invited to attend and respond to any queries raised by their constituents. This is very successful and we have seen an increased level of en8agement through this event with partnership working between Councillors and community groups producing positive results. CCF continues to be represented on the following panels: Community Development Network Clanmil Steering Committee Forum Ascert Steering Committee Community Planning Greenisland & Carrickfergus Dublin Think Tank Community Cluster Group Peace Plus co design Funding clinic lottery Police & Community Safety Greenisland regeneration Partnership committee RAISE Initiative NIHE Interagency Group CCF supports a large number of local community group5 to secure funding, build capacity and further their aims and objectives usin8 community development principles. Cultural events, best practice visits, training and securing funding for local programmes to promote good relations has built the capacity of local groups and individuals Wlth a focus on understanding and acceptance of different cultures. 71 Page
Carrickfergus Community Forum (A Company Limited by Guarantee) TRUSTEES REPORT Year ended 31 March 2025 CCF has leveraged over £50,000 of additional funding for programmes and activities through the DFC Community Investment Fund in 202412025 including provision of a dedicated worker for Greenisland. Further funding secured for local groups amounted to £xxx during this period. CCF continued to facilitate the delivery of accredited and non-accredited training courses for 289 individuals includin8," ICT Level l & 2 20 participants Mental Health (Impact Training) 16 participants Nail Training/Employability 10 participants Health & Safetv 8 participants First Aid at Work 10 participants English Essential Skills12 courses) 16 participants Healthy Habits {2 courses) 10 participants Craft Group Drop in 20 participants CCF Tea Dance 60 participants per session Mens Group Health Development Mental Health 1st Aid Suicide Prevention 8 participants 8 participants 8 participants Intro to Community Development Level I 11 participants Keeping Safe Training Bands Forum 20 participants 81 Page
Carrickfergus Community Forum IA Company Limited by Guarantee) TRUSTEES REPORT Year ended 31 March 2025 Event Marshallin8 Course 20 participants NRC S Steps to Wellbeing 15 participants Yoga 8 participants Mindful Carers 6 participants Wellness Recovery Action Plan Course 15 participants In furtherance of its aims and objectives CCF will continue to source funding and resources to enable delivery of the strate8ic plan. FINANCIAL REVIEW The Forum is a non-profit organisation. The Statement of Financial Activities shows Deficit of £2,267. (2024 deficit £5,635). At 31 March 2025 the total funds of the charity amounted to £86,609 comprising restricted funds of £7,069 and unrestricted funds of £79,540. The majority of income received by the Forum is ear marked by the donors for Specific projects (restricted income). Other income generated by the Forum is generally unrestricted and can be used to finance runnin8 Costs. 91 Page
Carrickfergus Community Forum (A Company Limited by Guarantee) TRUSTEES REPORT Year ended 31 March 2025 Reserves Policy The Trustees have considered in their assessment of risks faced by the Forum the need to hold unrestricted reserves. They aim to hold at least 6 months costs in reserve to allow time to source alternative funding should a major source of funds bring their support to an end. Reserves are currently in excess of 6 months costs. Plans for future periods Carrickfergus Community Forum will implement the aims and objectives of the Strategic Plan for 2023- 2025 and will continue to secure resources enabling the delivery of capacity buildin8 and communitv development opportunities for the local community. CCF will further develop relationships and partnership working opportunities with local agencies and community organisations to reduce duplication and ensure effective service delivery in the areas of Carrickfergus, Greenisland and Whitehead. Small company provisions This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption. INDEPENDENT EXAMINER Hopper & Co., have indicated their willingness to remain in office and a resolution for their re-election will be proposed at the forthcoming Annual General Meeting. The trustee's annual report was approved on .......... trustees bv: /rOW.45.L&(• on behalf ofthe board of Mr B Dornan Trustee 101 Page
Carrickfergus Community Forum (A Company Limited by Guarantee) INDEPENDENT EXAMINER'S REPORTTO THE TRUSTEES OF CARRICKFERGUS COMMUNITY FORUM YEAR ENDED 31 March 25 I report on the financial statements of Carrickfergus Community Forum {'the charity'l for the year ended 31" March 2025. Responslbllltles and basls of report As the trustees of the company {and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of Charities Act (Northern Ireland) 2008 (the '2008 Act,) and the Companies Act 2006 {'the 2006 Act,). You . are satisfied that the accounts of the company are not required by charity or company law to be audited and have chosen instead to have an independent examination. Havin8 satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity's financial statements as carried out under section 65 of the 2008 Act. In carrying out my examination I have followed the general Directions given by the Charity Commission for Northern Ireland under section 65{9}(b) of the 2008 Act INDEPENDENT EXAMINER'S STATEMENT I have completed my examination. I confirm that no matters have come to my attention in connection with my examination giving me cause to believe that in any material respect: (l) Accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or (2) The financial statements do not accord with those records; or (3) The financial statements do not comply with the accounting requlrements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair, view which is not a matter considered as part of an independent examination; or (4) The financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102). IIIPage
Carrickfergus Community Forum IA Company Limited by Guarantee) INDEPENDENT EXAMINER'S REPORTTO THE TRUSTEES OF CARRICKFERGUS COMMUNITY FORUM YEAR ENDED 31 March 25 I confirm that there are no other matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached. S Hopper FCA Partner Hopper & Co 121 Page
Carrickfergus Community Forum (A Company Limited by Guarantee) STATEMENT OF FINANCIAL ACTIVITY (INCLUDING INCOME AND EXPENDITURE ACCOUNT) for the year ended 31 March 2025 Note Unrestricted Funds Restricted Funds Total 2025 Total 2024 Income from: Donations and legacies Other tradin8 activities Investment Income 110,352 110,352 8,170 868 113,577 2,257 686 8,170 868 Total Income 9,038 110,352 119,390 116,520 Expenditure on: Charitable activities 5,387 116,270 121,657 122,155 Total Expenditure 5,387 116,270 121,657 122,155 Net Incorne 3,651 (5,918) 12,267) (5,635> Net movement in funds Funds brought forward 3,651 75,889 15,918) 12,987 (2,267) 88,876 (5,635) 94,511 Funds carried forward 12 79,540 7,069 86,609 88,876 All income and expenditure derive from continuing activities. The statement of financial activities includes all gains and losses recognised during the year. 131 Page
Carrickfergus Community Forum (A Company Limited by Guarantee) BALANCE SHEET As at 31 March 2025 Note 2025 2024 Fixed Assets Tangible Fixed Assets Total fixed assets 10 16,206 16.206 16,789 16,789 Current Assets Cash and cash equivalents Total current assets 88,300 88,300 90,770 90,770 Creditors: amounts falling due within one year Total Creditors 11&12 17,897 17.897 18,683 18,683 Net Current Assets 70.403 72,087 Total Net Assets 86,609 88,876 Funds of the charlty Restricted funds Unrestricted Funds Total charity funds 15 7,069 79,540 86.609 12,987 75.889 88,876 For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors responsibilities". The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476; The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements. These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies, regime. 141Page
These fin on al statements were approved by the board of trustees and authorised for issue 25 and are signed on behalf of the board by: Mr B Dornan Trustee The notes on pages 16 to 27 form part of these account5 151Page
Carrickfergus Community Forum (A Company LlmSted by Guarantee) NOTESTO THE ACCOUNTS for the year ended 31 March 2025 I. ACCOUNTING POLICIES General information The charity constitutes a public benefit entity as defined by FRS 102. The address of the principal office is 31 Lancasterian Street, Carrickfergus, Co Antrim, BT38 7AB. Statement of compliance The financial statements have been prepared in accordance with the accounting policies set out in notes to the financial statements and applicable accounting standards, Accounting and Reporting by Charities: 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 issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FR5102 Section IA), the charity's governing document, the Charities Act (Northern Ireland) 2008, Charities Act (Northern Ireland) 2013 , The Charities (Accounts and Reports) Regulations (Northern Ireland> 2015, and UK Generally Accepted Practice. The financial statements are prepared on a going concern basis under the historical cost convention. The financial statements are prepared in sterling which is the functional currency of the charity rounded to the nearest £1. The significant accounting policies applied in the preparation of these financial statements are set out below. The trustees consider that these policies are suitable, have been consistently applied and are supported by reasonable and prudent judgements and estimates. FUNO ACCOUNTING The charity has various types of funds for which it is responsible, and which require separate disclosure. A definition of the various types of funds is as follows: Restricted funds comprise lal income from endowments which is to be expended only on the restricted purposes intended by the donor and (b) revenue donations or grants for a specific charitable activity intended by the donor. Where these funds have unspent balances, interest on their pooled investment is apportioned to the individual funds on an average balance basis. 161Page
Carrickfergus Community Forum (A Company Limited by Guarantee) NOTES TO THE ACCOUNTS (cont'd) 31 March 2025 Unrestricted funds are funds which are expendable at the discretion of the Charity in furtherance of its objectives. In addition to expenditure on activities such funds may be held in order to finance capital investment and workin8 capital. Designated funds are general funds set aside by the trustees for use in the future. INCOMING RESOURCES All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably, and it is probable that the income will be received. For donations to be recognised the charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained, then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity, and it is probable that they will be fulfilled. Voluntary income received by way of donations and gift is credited to revenue on a receivable basis. The charity receives grants in respect of support services. Income from government and other grants are recognised at fair value when the charity has entitlement after any performance conditions have been met, it is probable that the income will be received, and the amount can be measured reliablv. If entitlement is not met, then these amounts are deferred, Revenue grants are credited to incoming resources on the earlier date of when they are received or when they are receivable unless they relate to a specified future period. Other income represents income that cannot be reported under the other analysis headin85 provided within the SOFA. Incorning resources with related expenditure Where incoming resources have related expenditure (as with insurance proceeds) the incorning resources and related expenditure are reported gross in the SOFA. (51) Grants and donatlons Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources. 171 Page
Carrickfergu5 Community Forum (A Company Limited by Guarantee) NOTES TO THE ACCOUNTS (cont'd) 31 March 2025 Tax reclaims on donations and gifts Incoming resources from tax reclaims are included in the SOFA at the same time as the gift to which they relate. Contractual income and performance related grants This is only included in the SOFA once the related goods or services have been delivered. Gifts in kind Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SOFA as incoming resources when receivable. Donated services and facilities These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value place on these resources is the estimated value to the charity of the service or facility received. (vll) Investment Income This is included in the accounts in the period to which it relates. (vlli) Investment 8alns and losses This includes any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year. EXPENDITURE AND LIABILITIES All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. It is categorised under the following headings: Expenditure on charitable activities comprises those costs incurred by the charity in the deliverv of its activities and services for its beneficiaries and includes salary costs, SUPPOrt service expenses, and an apportionment of support costs. Other expenditure represents those items not falling into the categories above. 181 Page
Carrickfergus Community Forum (A Company Limited by Guarantee) NOTES TO THE ACCOUNTS (cont'd) 31 March 2025 Liability recognition Liabilities are recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required, and the amount of the obligation can be measured reliably. Governance costs These are shown within charitable activities and include the costs of preparation and examination of accounts, the costs of trustee meetings and cost of any legal advice to trustees on governance or constitutional matters. Grants with performance conditions Where the charity gives a grant with conditions for it5 payment bein8 a specific level of service or output to be provided, such grants are only recognised in the SOFA once the recipient of the grant has provided the specified service or output. Grants payable without performance conditions These are only reco8nised in the accounts when a commitment has been made and there are no conditions to be met relating to the grant which remain in the control of the charity. Support C05tS Support costs are those that assist the work of the charity but do not directly represent charitable activities and include office costs, governance costs and administrative payroll costs. They are incurred directly in support of expenditure on the objects of the charity. Where support cost5 cannot be directly attributed to particular headings, they have been allocated to cost of raising funds and expenditure on charitable activities on a basis consistent with use of the resources, Premises overheads have been allocated on a basis consistent with the use of the resources. Staff costs and other overheads have been allocated based on time spent, per capita and activity. Employee beneflts When employees have rendered service to the charity, 5holt-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service. Value Added Tax The charity is not registered for VAT purposes, therefore expenditure is shown gross of VAT. 191Page
Carrickfergus Community Forum IA Company Limited by Guarantee) NOTES TO THE ACCOUNTS (cont'd) 31 March 2025 ASSETS Tangible Fixed Assets The cost of tangible fixed assets is their purchase cost, together with any incidental costs of acquisition. Depreciation is calculated so as to write off the cost of tangible fixed assets, less their estimated residual values, on a straight-line basis over the expected useful economic lives of the assets concerned. The principal annual rates used are as follows: Fixtures and Equipment 15% Reducin8 balance In accordance with FRS102, assets under construction are not depreciated until such times as they are available for use. Where the recoverable amount of a fixed asset is found to be below its net book value, the asset is written down to the recoverable figure and the loss on impairment is recognised in the SOFA. Investments Investments quoted on a recognised stock exchange are valued at market value at the year end. Other investment assets are included at trustees, best estimate of market value. Leases Rentals payable under operating leases are charged to the SOFA on a straight-line basis over the period of the lease. Tax The charity benefits from various exemptions afforded by tax legislation. It is therefore not liable to corporation tax on income or gains falling due within those exemptions. Recovery is made of tax deducted from receipts under gift aid. Golng concern The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern. Judgements and key sources of e5tlmation uncertainty The following judgements including those involving estimates have been made in the process of applying the above accounting policies that have had the most Si8nificant effect on the amounts recognised in the financial Statements and that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year: 201 Page
Carrickfergus Community Forum IA Company Limited by Guarantee) NOTES TO THE ACCOUNTS (cont'd) 31 March 2025 depreciation method and asset useful lives The estimates and assumptions are reviewed on an ongoing basis considering the current and future market conditions. 2. DONATIONS AND LEGACIES Unrestricted Funds Restricted Funds Total 2025 Total 2024 Grants Housing Executive Mid & East Antrim BC Dept. of Social Dev.Community Investment fund Awards for All ASCERT Grant Clanmil Grant Cohesion Fund Impact Network Grant 39,389 300 39,389 300 35,528 300 63,345 63,345 59,799 10,000 2,400 5,550 900 900 5,818 600 5,818 600 110.352 110,352 113,577 3. Other trading activitie5 Unrestricted Funds Restricted Funds Total 2025 Total 2024 Access Nl Income Generated 297 1,960 8,170 8,170 8,170 8,170 2,257 211 Page
Carrickfergus Community Forum (A Company Limited by Guarantee) NOTES TO THE ACCOUNTS {cont'd) 31 March 2025 4. INVESTMENT INCOME Unrestricted Funds Restricted Funds Total 2025 Total 2024 Bank Interest Receivable 868 868 686 868 868 686 5. EXPENDITURE ON CHARITABLE AcfiviTIES BY ACTIIVITY TYPE Unrestrlcted Funds Restrlrted Funds Total 2025 Total 2024 Main Activity Governance costs 5,252 135 110,014 6,256 115,266 6,391 116,032 6,123 5,387 116,270 121,657 122,155 221 Page
Carrickfergus Community Forum (A Company Limited by Guarantee) NOTES TO THE ACCOUNTS (cont'd) 31 March 2025 6. ANALYSIS OF SUPPORT COSTS Unrestrlrted Funds Restrlrted Funds Total 2025 Total 2024 Wages & Salaries Rent & Rates Light & Heat Cleanin8 & Maintenance Project Expenses Training Courses 2,175 66,158 11,620 5,072 3,539 23,625 68,333 11,620 5,072 3,575 26,666 63,422 11,256 3,468 691 28,405 8,790 36 3,041 5,252 110,014 115,266 116,032 7. INDEPENDENT EXAMINATION FEES Total 2024 Total 2024 Fees payable to independent examiner for: Independent examination of the financial statements 1,080 1,080 8. TRUSTEES REMUNERATION AND EXPENSES The avera8e head count of employee during the year was 2 (2024". 2} No employee received employee benefits of more than £60,000 during the year {2024: Nil) 9. TRUSTEES REMUNERATION AND EXPENSES The Trustees received no remuneration from the charity during the current or preceding financial years. 231Page
Carrickfergus Community Forum (A Company Limited by Guarantee) NOTES TO THE ACCOUNTS (cont'd) 31 March 2025 10. TANGIBLE FIXED ASSETS Fixtures & Fittings Cost At beginning of the year Additions Disposals At end of the year 36,058 2,277 38,335 Depreclatlon At beginning of the year Depreciation Disposals At end of the year 19,269 2,860 22,129 Net book value at beginning of the year Net book value at end of the year 16,789 16,206 11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Total 2025 Total 2024 Trade Creditors Accruals & Deferred income 611 17,286 814 17,869 17,897 18,683 24 IPage
Carrickfergus Community Forum (A Company Limited by Guarantee) NOTES TO THE ACCOUNTS (cont'd) 31 March 2025 12. Deferred Income 2025 2024 At l April 2024 Amount released to income Amount deferred in Year 16,789 {2,860) 2,277 15,598 12,962) 4,153 At 31 March 2025 16,206 16,789 13. Pensions and other post retirement benefits Defined contrlbution Plans The amount recognised in income or expenditure as an expense as an expense in relation to defined contribution plans was £(2,387) (2024:(2,306). 14. Government grants The amounts recognised in the financial statements for government grants are as follows: 2025 2024 Recognised in creditors: Deferred government grants due within one year (2.860) (2,962) 251 Page
Carrickfergus Community Forum (A Company Limited by Guarantee) NOTES TO THE ACCOUNTS (cont'd) 31 March 2025 IS. FUND BALANCES Funds 2025 Balance at start Income Expenditu Surplus / Transfer re (Deficit) Balance at end Unrestrlcted Funds General fund 75,889 9,038 (5,387) 3,651 79,540 Restricted Funds Restricted Funds 12,987 110,352 {116,270) (5,9181 7,069 Total 88,876 119,390 {121,657) (2,2671 86,609 Funds 2024 Balance at start Income Expendltu Surplus / Transfer re (Deficit) Balance at end Unrestrlcted Funds General fund 79.684 2,646 (6,441) (3,795) 75.889 Restricted Funds Restricted Funds 14,827 113,874 {115,714> (1,8401 12,987 Total 94,511 116,520 {121,1551 (5,6351 88,876 261 Page
Carrickfergus Community Forum (A Company Limited by Guarantee) NOTES TO THE ACCOUNTS (cont'd) 31 March 2025 16. ANALYSIS OF NET ASSETS BETWEEN FUNDS Unrestricted Funds Restricted Funds Total 2025 Fixed Assets Net Current Assets 16,206 63,334 16,206 70,403 7,069 79,540 7.069 86,609 Unre5trlcted Fund5 Restricted Funds Total 2024 Fixed Assets Net Current Assets 16,789 59,100 16,789 72,087 12,987 75,889 12,987 88,876 271 Page