Company Registration Number.. N1030661 Charity Number: NIC104597 Shankill Parish Caring Association (A company limited by guarantee, not having a share capital) Annual Report and Audited Financial Statements for the financial year ended 31 March 2025 Shankill Parish Caring Association ortpVPtt & J'è"tHRO centre Daly Park & Company Ltd Chartered Accountants and Statutory Audltors 4 Carnegie Street Lurgan Co. Armagh BT66 6AS Northern Ireland Shankill Parish Caring Association (A company limited by guarantee, not having a share capital) CONTENTS Page Trustees, and Other Information Trustees. Annual Report Statement of Trustees, Responsibilities Independent Auditor's Report 10-12 Statement of Financial Activities 13-14 Balance Sheet Notes to the Financial Statements 16-22 Shankill Parish Caring Association IA company limited by guarantee, not having a Share capital) TRUSTEES, AND OTHER INFORMATION Trustees Desmond John Gregg Brian Richard Craig lan Gibson Mark HaNey Celine Mccready (resigned 23 Sep16mb&r 2024) Sheelin McKeagney Kevin O'Hara Avril Stevenson Chris Stevenson Daphne Jones (resigned 23 September 2024) Rodney Blair Rodney Beaumont Vivien Hannah Abemethy Patricia Bassett Olive Hobson (resigned 23 September 20241 Andrew Williamson Alan Samuel Denver Sister Philomena Homer (appointed 23 September 2024} Charity Number in Northern Ireland NIC104597 Company Registration Number N1030661 Registered Office and Principal Address The Jethro Centre 6 Flush Place Lurgan Craigavon Co. Armagh BT66 7DT Northern Ireland Accountants Daly Park & Company Ltd Chartered Accountants 4 Carnegie Street Lurgan Co. Armagh BT66 6AS Northern Ireland Prlnclpal Bank8r8 Danske Bank 39 Mark8t St Lurgan Co. Amagh BT66 6AB Northem Ireland Solicitors Watson & Neill 23 High Street Lurgan Co. Armagh BT668AH Norlhern Ireland Shankill Parish Caring Association (A company limitgd by guarantee, not having a share capital) TRUSTEES. ANNUAL REPORT for the financial year ended 31 March 2025 The trustees present their Trustees, Annual Report, combining the Directors, Report and Trustees, Report, and the audited financial statements for the financial year ended 31 March 2025. The financial stat8m8nts are prepared in accordance with the Companies Act 2006, FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland" and Accounting and Reporting by Charities.. Statement ol Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102). The Trustees, Report conlains the information required to be provided in the Trustees, Annual Report under the Statement of Recommended Practice ISORP) guidelines. The trustees ofthe company are also charity trustees forthe purpose of charity law and under the company's constitution are known as members ofthe board of tnAStees. In this report the Iwstees of Shankill Parish Caring Association present a summary of its purpose, govemance, activities, achievements and finances for the financial year 31 March 2025. The charity is a registered charity and h8nc8 the report and results are presented in a form which complies with the requirements of the Companies Act 2006 and, although not obliged to comply with the Statement of Recomm8nded Practice applicable in the UK and Republic of Ireland FRS 102, the organisation has implemented its recommendations where relevant in these financial statements. Principal Activity To connect with several hundred local people each week that are impacted by social isolation, sectarianism. social deprivation, educaticinal underachievement and low employment opportunities. Mlsslon, Obloctlves and Strategy Strategy We plan to publish our new Strategic Plan for 2026-2028 before the end of the calendar year. Our recently appointed Centre Manager is to conduct a fundamental assessment of Income and Expenditure. Opportunities to create and implement new projectslprogrammes are kept under constant review. Chalrman's Introductlon As Chairman of Shankill Parish Caring Association ISPCA}, it gives me great pleasure to write this short introduction to our annual Statement of Financial Accounts for the year ended 31 st March 2025. As with any Charitable organisation, our financial perfomian¢e is under great scrutiny to ensure we are achieving the best 'Value for Money, across all strands of our operational delivery. Whilst our financial accounts have been encouraging when compared to pr8VIOUS years, we have continued to deliver admirable results in the midst of increased financial expenditure, costs which aro only going to keep going up. Our varied and impressive Projects continue to d81iver at 'pace', mosl especially our 'Living Room. which is delivered in partnership, with Shankill Parish {Church of Ireland) Lurgan ISPLI. Expenditure including Staff salaries and running costs of our Jethro Centre continue to rise, sharply. Hirings of our Jethro Centre have generated an increase in Income which is most welcome. Although, rates will need to increase again, effective September 2025, in order to continue to maintain sustainability of the Centre. As ever, my thanks are recorded to my fellow Trustees, full time Staff and volunteers who all contribute to the smooth and effective running of thg Jethro Centre, which remains our flagship commodity. Finally, I wish to acknowledge the help and support offer8d to us whon in partnèrship with other Government and non- govemmental organisations, namely.. Café IncredABLE, Kings Park Primary School, Southem Health and Social Care Trust and Shankill Parish Lurgan (SPL) as well as funders who include.. The Education Authority {EAI, Amiagh Banbridge and Craigavon IABCI Council, Community Relations Council ICRC), the Rank Foundation, The Executive Office {TEOI and the Department of Foreign Affairs {DfAI based in Dublin. Without such financi81 support, we would not have been able to deliver the positive Projects with which SPCA was originally established to address, which was to improve community needs. Brian Craig {SPCA Chair) Shankill Parish Caring Association IA company limited by guarantee, not having a share capital) TRUSTEES, ANNUAL REPORT for the financial year ended 31 March 2025 Review of Activities Achievements and Performance COMMUNITY PROVISION & FACILITIES We saw a slight increase in Hirings of our Centre, which was warnily welcomed bringing us back to almost pre-COVID booking numbers. However, due to Ihe recent increase in Ihe general 'cost of living,, core Centre running charges along with a hike in salary costs (including the rise in Employer National Insurance contributions), current hiring charges have bean reviewed by the Board and will se8 increas8s from th8 middle of next year onwards. COMMUNITY RELATIONS PROVISION IN THE COMMUNITY Carole Kane receiving a CRC award for recognition in Good Relations Highlights of Good Relations work over tho last 12 months hava se&n tho enhanced d81ivery of programmes specially created and designed by our SPCA Good Relations Project Officer, which includes.. Think Twice (Crime Prevention project) which had another positive run that engaged PSNI offiGers with young adults, and a resource has been created for further disseminalion and delivery. We hosted another three Welcome to the Table events. One was part of the 4 Corners Festival in Belfast, while others progrgssed on issues relating to persp8Ctiv8s regarding race. This work is on-going as we seek to conneGt with specific issues facing local levels. The Practitioners Meet-up continues to support individuals and organisations through connections, shared contacts, careful conversations and co-created projects. This has been highly successful routine rnonthly meeting. ETHNIC MINORITIES The Executive Office ITEO) continues to fund this Project along with our Ethnic Minority Development Officer and will now continue until the end of March 2026. A number of very useful activities have been conducted within a growing Ethnic Minority community. Some excellent interlocutory support was provided during recent tensions for the Ethnic Minority community in Greater Lurgan. We have developed a role as a safe bridge working between community leaders and statutory organisations. This has built trust in those communities and increased our efforts to work towards social inclusion for all. CEDARS PROJECT & SENIORS PROVISION Our long-established CEDARS Group continues to provido a broad ranga of active and creative activities which includes Badminton, Pickle ball, Indoor Bowls, Walking Club, Bridge, Flower arranging, 'Knit & Knatterf, Bible Study, 'Stretch & Relax, and arts & Crafts. Participation and attendance continue to rise which confirms that we continue to provide suitable pursuits for Seniors. Shankill Parish Caring Association IA Company limit&d by guarant&&. not havlng a share capltall TRUSTEES, ANNUAL REPORT for the financial year end8d 31 March 2025 Our unique 'Dolly Mixtures, group curr8ntly meet each week on Tuesday morning. This offers 'conversation and a chat, along with some indoor activities. One highlight of the programme was 'Amichair yoga,, which was thoroughly enjoyed by all members. Cedars Flower Arranging Cedars Pickleball Cedars Walking Group PALMS DAY CARE CENTRE Staff & Service Users at Palms Day Care Centre Palms continue to deliver a full programme of social activities to the elderly living alone, individuals suffering from early- stage dementia whilst also providing mLsch needed carer relief for families. Followng a review by our manager, our placements have increased with attendance averaging be￿een 9- 13 Service Users daily. The needs of the Service Users have also increased, many attending with a range of health complexities which can often be challenging. Overall, Staff morale is good, and we are ever grateful for the support of our faithful volunteers who work alongsid6. KIDZ PATCH CHILD CARE PROVISION Our long running Kidz Patch childcare provision is delivered in partnership with Kings Park Primary School, Avenue Road, Lurgan. Providing a preschool Breakfast Club, early Years Play Group and after school club, opening at 07.30 am and not closing until 6 pm daily. This year has seen a substantial incr&ase in incom8 due to larger attendance as well as greater use of the facility made by parents during the summer months. Additionally, the people carrier vehicle is used for pick-ups from schools within the wider rural communities. Shankill Parish Caring Association IA company limited by guarantee, not having a share capital) TRUSTEES. ANNUAL REPORT for the financial ear ended 31 March 2025 Children from Kidzpatch on a recent summer trip Financial Review The results for the ff nancial year are set out on page 133 - 144 and additional notes are provided showing income and expenditure in greater detail. Flnanclal Results At the end of the financial year the charity has assets of £1,785,648 (2024 - £1,814,789) and liabilities of £31,15112024 £28,506). The net assets of the charity have decreased by £131,786). Roserves Position and Policy The reseNes position of the Charity at the end of the financial year is on note 12.2 to the accounts. Jethro Reserves". The trustees have confimied £150,000 as the level offree reseNes that the charity aims to have on an ongoing basis. The trust&es believe this18V81 of res8rv8s Is essential to cover running costs and redundancies should funding cease. This reserve policy is an integral part of the charity's planning, budget and forecasls. Kidz Patch Reserves-. The trustees have confimed £85,000 as the level of free reserves that Kidz Patch need to have on an ongoing basis. The trusteos believe this level of reseTV8S is 8ssènlial to COV8r running costs and redundancies should trade fall. This reserve policy is an integral part of the charity's planning, budget and forecasts. Trustees The trustees who served throughout the financial year, except as noted, were as follows.. Desmond John Gregg Brian Richard Craig lan Gibson Mark Ha￿eY Celine Mccready Shealin McK8agney Kevin O'Hara Avril Stevenson Chris Stevenson Daphne Jones Rodney Blair Rodney Beaumont Vivien Hannah Abernethy Patricia Bassett Olive Hobson Andrew Williamson In accordance with the Constilution, the trustees retire by rotation and being eligible, offer themselves for re-eleclion. Shankill Parish Caring Association IA company limited by guarantee, not having a share capital) TRUSTEES, ANNUAL REPORT for the financial year ended 31 March 2025 Compliance with Sector-wlde Leglslatlon and Standards The charity engages proactively with legislation, standards and codes which are developed for the sector. Shankill Parish Caring Association subscribes to and is compliant with the following.. The Comp8nie5 Act 2006 The Charities SORP IFRS 1021 Approved by the Board of Trustees on 15 S¢ptember 2025 and signed on its behalf by: ian Richard Trustee raig Desmon Trustee Gr Shankill Parish Caring Association IA company limited by guarantee, not having a share capital) STATEMENT OF TRUSTEES. RESPONSIBILITIES for the financial year ended 31 March 2025 The trustees. who are also directors of Shankill Parish Caring Association for the purposes of company law, are rèsponsible for preparing the financial statements in accordance with applicable law and regulab'ons. Company law requires the IrLJslees as directors lo prepa￿ financial statements for each financial year. Under that law the trustees have elected lo prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable lawl including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1 A (Small Enlilies). Under company law the trustees must not approve the fir)ancial statements unless they are satisfied that they give a true and fair view of the slate of affairs of the company and of the surplus or deficit of the company for that period. In preparing these financial slalemenls, the Iruslees are required to.. select suitable accounting policies and apply them consistently., make judgements and eslimales that are reasonable and prudent.. slate whether the financial slalemenls have been prepared in accordance with the relevant financial reporting framework. identify those standards, and note the effect and the reasons for any material departure from those standards.. and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. The trLJsleBs confirm that they have complied with the above requirements in preparing the financial slalement5. The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy al any lime the financial position of the charity and enable them lo ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by the Board of Trustees on 15 September 2025 and signed on its behalf by- Richard Craig Trustee Desmo Trustee INDEPENDENT AUDITOR'S REPORT to the Members of Shankill Parish Caring Association IA company limited by guarantee, not having a share capital) R8POrt on the audit of the flnanclal stat8m8nts Opinion We have audited the charity financial ststements of Shankill Parish Caring Association {'the charity'l for the financial year ended 31 March 2025 which comprise the Statement of Financial Activities (incorporating an Income and Expenditure Account), the Balance Sheet and notes to the financial statements, including the summary of significant accounting policies sel out in note 2. The financial reporting framework that has been applied in their pr8paration is applicable law and United Kingdom Accounting Standards, including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" applying Section 1A of that Standard and Accounting and Reporting by Charities= Ststement of Recommended Practice applicable to charities preparing their accounts in accordance with FRS 102. In our opinion, wh8n reporting in accordance with a fair presentation framework the financial statements.. give a true and fair view of the state of the charity's affairs as at 31 March 2025 and of its deficit for the financial year then ended., have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice-, and have been prepared in accordance with the requirements of the Companies Act 2006 the Charities Act INorth8rn Ireland} 2008. Basis for opinion We conducted our audit in accordance wilh Intemational Standards on Auditing {UK} {ISAs {UK)) and applicable law. Our responsibilities under those standards are further describ8d in the Auditor's responsibilities for the audit of the financial ststements section of our report. We are independent of the charity in accordance with ethical requirements that are ￿levant to our audit of the finanGial statements in Ihe UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believB 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 Ihe financial statements, we have concluded that the trustees, use of the going concem basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have perform8d, 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 I￿e1ve months from the date 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 58Ctions of this report. Other Informatlon The other infomiation comprises the infomiation included in the annual report other than the financial statements and our Auditor's Report thereon. The trustees are responsible for the other infomiation contained within the annual report. Our opinion on the financial statements does not COV8r the other information and, 8xcept to the extent otheTwise explicitly stat8d in our rèport, we do not express any fomi of assurance conclusion thereon. Our responsibility is to read th8 Other infomation and, in doing so, consider whether tho other infomiation is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or olheNise appears to be materially misstated. If we identify such material inconsist8ncies or apparent material misstatements, we are r8quired lo determine wheth8r this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have perfomed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. Oplnlon on other matter prescribed by the Companies Acl 2006 In our opinion. based on the work und8rtakan in the course of the audit.. the information given in tho Trustees, Annual Report for the financial year for which the financial statemenls are prepared is consistent with the financial statements., and the Trustees, Annual Report has been prepared in accordance with applicable legal requirements. 10 INDEPENDENT AUDITOR'S REPORT to the Members of Shankill Parish Caring Association IA Company limited by guaranlee, not having a share capital) Matters on which we are required to report by exceptlon In the light of our knowledge and understanding of the charity and its environment obtained in the course of the audit, we hav8 not identif18d material misstatements in the Trustees, Annual Report. We have nothing to report in respect of the following mattors where the Charities Act {Northern Ireland) 2008 requires us to report to you if, in our opinion.. adequate accounting records have not been kept., or the financial statements are not in agreement with the accounting records and returns., or certain disclosures of trustees, remuneration specified by law are not made- or the tnjstees were not entitled to prepare th8 financial statements in accordance with the small companies regime and take advantage of the small companies, exemption in preparing the Tnjstees, Annual Report. Responsibilities of trustees for the financial statements As explained more fully in the Statement of Trustees, Responsibilities set out on page 7. the trustees are responsible for the preparation of the financial statgments and for being satisfied that they give a true and fair view, and for such internal control as they detemiine is necessary to enable the preparation of financi81 statements that ar8 free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matt8rs r81ated to going concern and using the going concem basis of accounting unless managemant either intends to liquidate the charity or to cease operations, or has no realistic alternative but to do so. Auditor's responsibilities for the audit of the financial statements Our objectives are to obtain re8sonab18 assurance about whether the financial statements as a whole are free from material misstatement, whèther 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 {UKI will always detect a material misstatement when il exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on th8 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 detsiled below.. Further Informatlon r8gardlng the scope of our responsibilities as auditor As part of an audit in accordance with ISAS (UK}, w8 èx8rcis8 professional judgement and maintain professional skepticism throughout the audit. We also.. Identify and assess the risks of mateiial misstatement of th8, whether due to fraud or emr, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate lo provide a basis for our opinion. Tho risk of not detecting a material misstatement resulting from fraud is high8r 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 Ihe effectiveness of the charity's internal control. Evaluate the appropriateness of accounting policies usad and the reasonableness of accounting estimates and related disclosures made by trustees. Conclude on the appropriateness of the Irustees, use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncBrtainty exists related to events or conditions that may cast significant doubt on the charity's ability to continue as a going concern. If we conclude that a material uncertainty exisls, we are required to draw attention in our Auditor's Report to th6 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 ofourAuditor's Report. However, future events or conditions may cause the charity to cease to continue as a going concem. Evaluate the overall pres8ntation, structure and content of the financial ststements, including the disclosures. and whether the financial statements represent the underlying transactions and events in a mann8r that achieves fair presentation. 11 INDEPENDENT AUDITOR'S REPORT to the Members of Shankill Parish Caring Association IA company limited by guarantee, not having a share capilall We communicate with those charged with governance regarding. among other matters, the planned scope and timing of the audit and significant audit rindings, including any significant deficiencies in intemal control that we identify during our audit. Ruairl Maglnn {Senl for and on behalf DALY PARK & C Chartered Accou 4 Carnegie Stree Lurgan Co. Armagh BT66 6AS Northern Ireland statutory Auditor) PANY LTD nts and Statutory Auditors 15 September 2025 12 (Q￿CorD oc ¢o*co 7)rr >LLLN Lnco rffjLn( (DfO)Ln o* r4vJv lgs w ai E C >uC