Company Registration No N1046314 Charity Registration No NIC 104601 Cloona Child Contact Centre Limited (A Company Limited by Guarantse) Trustees, Report and Unaudited Financial Statements st Year Ended 31 March 2023
CLOONACHILD CONTACT CENTRE LIMITED Contents Page Company tnfornlation Report of the Trustees 2to4 Report of the Independent Examiner Statement of Financial Affairs Balance Sheet Cash Flow Statement Notes Forming Part of the Financial Staternents 9t0 13 Schedule 1 14
CLOONA CHILD CONTACT CENTRE LIMITED Pag8 1 Company Information Dlrectoys The directors of the charitable company ("the charity'l aT¢ its trustee8 for the purpose of cbarity law and throughout this report are collectively referred to as the directors. The directors serving during the were as follows., Roisin McKenna Brenda Tighe Denis Cavanagh Lindsay Kerr Megan Mccann Chair Reglstered office and operatlng Addre9$ 124 Stewartstown Road, B¢ltast B Tl19JQ Atcountants C D Dtamond & Co, 46 Hill Street, Belfast BTI 2LB Bvankers AIB Bank UK Limited, 35 University Road, Llelfast, B T7 IND Solicitori Madden & Flnucane, 88. Castle Street. Belfast B TI IHE Company R¢gl8tration No N1046314 Charity Rfrglstratlon No NIC 104601
CLOONA CHILD CONTACT CENTRE LIMITED Pago 2 Report of the Thistses for the Year Ended 31" March 2023 The directors present their report and the financial staternents for the year ended 31" March 2023. The information with respect to directors and advisors is 8¢t out on page I forms part of this report. They have adopted the provisions of the Statement of Recommended Practice (SORP) Accounting and Reporting by Charities (FRS 102) in preparing the report and financial ststernents of the charity. Trusteeg of the Charity The directors of the charitable company are trustees for the purposes of charity law. The tern "director" and "Trustee" are used interchangeably throughout the financial sthtements. The trustees who served the Ye are set out on page l. STRUCTURE GOVERNANCE AND MANAGEMENT Governlng Document Cloona Child Contact Centre Ltd is a company limited by guarantee and does not have a share capital. It governed by its Memorandum and Articles of Association. It is register as a charity with H M Revenue & Cu8tOrn8. The manager of the company carries out the day-to-day management of the company and is delegated authority for operational rnatters including finance and SLaffAng. Thc directors manage all other business decisions and meet on a monthly basis. Activitles The company is a charity existing to create a safe supportAve environment where separated or separating families can meet to maintain contsqct, discuss their difficulties and sustain family relationships Resultj The net incoming resources for the year amounted to £297 all of which are attributed to general reserves, which now stand at £1 5,483.
CLOONA CHILD CONTACT CENTRE LIMITED Page 3 Risk review The directors have conducted its own review of the major iisks to which the charity is exposed and systems have been established to mitigate those risks. Significant external risks to ndIng have led to the developmenl of a strategic plan, which will allow for the divei'sification of fLmding and activitles. Internal risks are minlmised by the implementation of procedures for authorisation of all transactions and projects and to ensure consistent quality of delAvery for all operational aspectg of the charitable company. These Procedures are periodically reviewed to ensure that they still meet the needs of the charity. Taxation Status The company is recognis¢d as a charity by H M Revenue and Customs, Accordingly the company has availed of the exemptions contained in Section 505 Income and Corporation Taxes Act 1988 and Section 256 Taxation of Chargeable Gains Act 1992. Responsibilitie5 of the directors Company law requires the directors to prepare fInancial statements for each financial year which give a true and fair view of the state of the affairs of the charitable company as at the balance sheet date and of Its incoming resources ]d application of resources, including income and expenditure, for the financial year. In prcparing those finanLial statements the directors should follow best practice and., select suitable accounting policies and then apply them consistently make judgements that are reasonable and prudent and prepare the financial statements on the going concern basis. The directors are responsible for maintainAng proper accounting records which disclose with reasonable accuracy the finaacial position of the charitable company and to enable them to ensure that the financial statements comply with the Companles Act 2006. The directors are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Reserves policy The trustees have established the level of reseri'es which the charity ought to have. Reserves are needed to bridge the gap between spending on its actiNities and receipts from granting organisations. Reserves
CLOONA CHILD CONTACT CENTRE LIMITED Page 4 are also n¢eded to sustain operations and meet contrdctual obligations over the period when funth'ng may not be forthcoming. Dlrectors The direcrS, who are directors for the purpose of company law and trustees for the purpose of charity law, who served durAng the year and up to the date of this report are set out on page l. The directors of the company guarantee to contribute an amount not ex¢¢eding £1 to the assets of the charitable company in the event of winding up. The total number of such guarantees at 31 March 2023 wa8 5 (2022- 5). Statement of Disclosure of Information to the Reporting Accountant In so far as the directors, who held office at the date of approval of these financial statements, are aware There is no relevant information of which the companvs accountsnt is unaware The directors have taken all relevant steps tbat they ought to have taken to make themselves aware of any relevant inforrnation and to establish that the accountant AS aware of that information. Accountants C D Diamond & Co were appointed as the company's accountants during the year and have expressed thcir willingness to continue in that capacity. This report has been piepared in accordance with the Statement of Recommended Practice - Accounting and Reporting by Charities and in COrdanCe with the special provisions of the Companies Act 2006 relating to small entities. Approved by the directors on 13th October 2023 and signed on its behalf by: Denls Cavanagh Hon Treasurer
CLOONA CHILD COMTACT CENTRE LIMtTED Po9• 5 Report of the Ind¢pelldent ¢xamin¢r To the Trustee8 of Cloona Child Contact Centre Limited We report on Ihe accounts of ihe charity for the year ended 31" Marell 2023. wbich are set out on pages 6 to 14. Respeclive Responsibilities of Trustees and Examiner The charity's trustees are reiponsible for the preparation of the accounts. The Irustees consider thst an audit is not requtred for this year undeT section 65(2) of the Charities Act (Northern Ireland) 21KJ8 (the Charities Act) and that an independent examination is required. It is our responsibility to.. Examine the accounts under section 65 of the Clwities Act (Northern Ireland) 2008. To follow the PredureS laid down in the general directions giv'en by th¢ Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act. To slate whetheI particular matters have come to our attentioJJ. b) Bssls of Independent Examiner's Report We have examined the a¢¢ounts a8 required under section 65 of the Charlties Act aThd irtr accordan¢¢ wilh the general th're¢tions given by the Charities Commission for Northcrn Ireland. Our exarnination An¢ludes a review of the accounting records kept by the chafity and a comparison of the ac¢ounl$ prcgentgd with those records. li also in¢lud¥s consideratioo of any unusual items or disLlogures in the account8, and seeking explanatlOn8 from you as trustees concerning ai)y such matters. The procedures undet1aken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the a¢countg present a "true and fair 'iew" and the report is limited to those matters set out in the next statement. Independent Examlner's statement In connection with our examinatiorn no matter has come to our attention.. Which gives us reasonable cause to b¢lieve that Én any material respect the requirements: al To keep accounting records in accordanLe with section 63 of the Cliarilies ALt and section 44(1)(a) of the 2005 Act and regulation 4 of the 2006 Ac¢ounts Regulations, and b) To prepare accounts which accord with the accounting records and comply with the P4ccounting requirements of the Charilie8 Act 2008 and section 44(1)(b) of the 2005 Act nd Regulation 9 of tlie 2006 Rcgul&lions have not been met. or To whiL'h, in our opinlon, attLntion should be drawn in order to enable a proper understsnding of the accounts to be reached. C.D Diamond & Co Chartered Accountsnts & Registered Auditors 46 Hill Street B¢lfastBTI 2LB 13th October 2023
CLOONA CHILD CONTACTCENTRE LIMITED Page 6 Statement of Financial Actlvitie% (including Income and Expendlture Account) for the Year Ended 31gt March 2023 Unrè$trf¢tod Rostrlctod Funds Funds Total Funds 2D23 2022 Notos Incomlng r•8ourco8 Donations & Generated Income 1,907 1,907 1,351 ActtvitTr8S to further the charitys objects: Grants and contracts for advlce and information. outreach work and trainin9 project 39,161 39,161 37,676 Investment Income and inter8St Totsl In¢omlng r•$ource• 41,068 41,068 39,027 Resources 0Xnd6d Charitable expendrtur8 Advice and Infomialion 30,631 30,631 27,843 Management and admini$trallon 10,140 10,140 9,899 Total r•gour¢o¥ •xp•nd•d 40,771 40.771 37,742 Net Ineomlng r•sourc•8 - Net Income for tho yoar 297 297 1.285 Net movement In funds 297 297 1,285 Total funds at 1 $1 Aprll 2022 15,186 15,186 13,901 Total funds at 31st March 2023 15.483 15.186
CLOONA CHILD CONTACT CENTRE UMITED Pag• 7 B•lAnce She•t as at 31st March 2023 2023 2022 Flxed asséts 1,475 1.232 Curront ass5 8ank Accounts Debtors Cash on Hand 12,519 3.140 15,572 15,659 15,5r2 Croditors: amounts falllng due within one yEar 1.651 1,618 Nat current asse1$ 14,008 13,954 Total ag80ts less curr•nt Il•bllltl•8 15,483 15,186 R•pm•nl•d by Unwlri¢t•d lund¥ 15,483 15,186 Ro8trl¢ted funds Capltal RegeNo 15.483 15,186 For the financial Y8ar Ended 31st March 2023 th8 company was entitled lo exemption urKl8r StIOn 477 of the Companies Act 2006 relating lo small compani99. No members have roquired the wmpany to obtain an audlt of Its accounts for the year 6nd8d 31st March 2023 in accordanc8 wfth $9Ction 476 of tha Companl8s Act 2006. The directors acknowledga thèir responsibdity for complyiro with the requiromanls of the Act with respect to accounllng recgrds and for the preparallon of aecounls. Thesa accounts have been prepared in accordancè with the provisions applicable lo companigs subsecl to the small companiès reglm8. The financlal statements on pages 6 to 14 were approved by th8 board of dlreclors on 13th October 2023 and signed on its behalf by DI¢10r Direclor
CLOONA CHILD CONTACT CENTRE UMITED Pag• 8 Cash Flow 3tat•m•nt for th• Y•ar End•d 31st Mah 2023 2023 2022 Operating Surplus 297 1.285 Flxed a98et8 Addltlons 735 D•preclatlon of fixed assets 492 Increase in Dèbtor8 3,140 Incr•as• in credltor• 33 772 N•t ¢i•h oulllow from operntlng actlvltl 3,053 513 Int•r•st Mcelv•d 3,053 613 Purch•s• of fix¢d ass•t8 Capllal grant recelved 3,053 013 DKr•aM In Bank Bal•nc•8 3,DS3 513 Openlng Bank Balanc 15,572 15,059 Clo$lng Bank Balance 12,619 15.572
CLOONA CHILD CONTACT CEI¥TRE LIMITED Pag4 9 Notas to th• Flnanc5fi1 Stst•meni& lor th¢ Yèar Endèd 31t March 2023 General Irfftirrnotlon ind 51¥ of Pr•paratlon CkJonB Child Care Centre Llnited Lg a comp&ny Ilmit8d by guaranteg and nol Maving a shar8 capltal and is iagi8t8rad in Northem Ireland. The thjdress ol thè registered office of th6 company is gen on page 1 ol thes& financial slal$rn$nts. Tho company 0glabli$bgd undor a Mèmorandum of Assoclatlon whlth estab115hed ILY oblg¢ts and )T3 ar)d is governed by It5 Artkles ol As50clatk)n The ch&rhabl8 etsmpany eon8titute8 & public bonalrt èniity ag dgfin8a by FRS 102. Sl•t•mont ol Compll•ne• The flnanclal statements have been prepar8d or> the goino eoneern b&$l$ under tho hi3torical cost convenllon and In a¢oordance wlth appllcable accounliw $tandard8. Stat8mgnt ol R8commend8d Pr8Ctice A¢countlrg and RoportSng by Ch8rttltss" applicablg to charities preporing iheir accounts in aceoidance Mth th8 Fin8nc&91 R8POrting St8ndar(l opplicable in the UK an(r Ropublic ol Irglond IFRS 1021 Th& Charlties Legislation of Northern Iroland, Cornpanl81 Act 2006 Ind thè UK Gènornlly Aee8pl8d PrDctices as 5t applle8 from January 2015 The ¢hprltsble company adopted SORP IFRS 1021 in th8 current y93r And gn gxpl4nolKJn a$ lo how tr8nglllon lo SORP18 Indj•d In tho not09 b81ow, Tonglbl• Ilx•d asgts and doprnclatk*n The cost of tanglble h'xed a8501s 13 th8lr purchase cost together wlth any Incldenliel costs of aC4U151tlon. Depreclatlon Is eBlculaled so 45 to wrlta off the cost of tanglblo Ilxgd A$$et5 lèss thèlr ègllmatsd resi(kthl v8luo8 on o stralghl Ilno bas18 ov8r thair expeeted u9eful BcoTh)mlc Ilv89 Inoomlnll R•90urc•g All Incomlng rosourc8s aro includèd in lh• Stat•m8nt of Flnanclal Acllvltias vthon th• charlty Is18gally enltued Ihe inc¢Jme and tha amount can be 18asonably qu8ntifled. Voluntory Incom• and Fundralslng Voluntary Income and fundr8lslng Income Is credlted io reventse on o recelvgble bagis.
CLOONA CHILD CONTACT CENTrE LIMifED PAGE 10 Grnnts Revenu8 granis ar8 ¢r•dlted lo incomlNJ rèsouree$ on ths egrlior thlo ofwifrn thoy or8 e1ved or recelvablè unl6ss th8y rthto to a sp'¢d fulum per. Capltal grants afft credtted lo re51ricled incomlng $0rceS vthen recelvabk, Iran5ferred to de5bn9ted upon Celp1 arxl wlgasod 10 genèr1 furwts over thèir Osllmatsd w&ful 88. Incomlng r•iourc•i frDm crItable ict1v1 Income Is In¢ludod In lh8 Slal&m•nl of Flnanclal Acllvitl69 vthen r•c6lv8d O•f•rrnd Incom• Incom• Irom ¢•rt•in •vonts boon dafvrr4d as 8verts 11 not 0ul tefore Ihe ond RMour¢•i •xp•nd•d All 8xpendllurè Is accountèd lor tsn an a¢ttrual basis and hag be8n da99mgd ulthf hdIng5 IhAt •ggrtyalè all costs undor thAt catewry, Wh&n ¢osts cannot b• OIT8clly ailr5but•d lo partkular hoadlngs IW aro ¥lbc•tod on • con818¢8nl •nd approprlats $[8. Colts 01 g•n•ratlng ¥olurf•ry In¢om• Tr9s9 mp• costs Incufr•d In yn•rntlon vohjntary 5ncom& on an ac¢ruals ba8Lg. Ch•rll•bf• xtlvltl•• Charilablo •xp•ndllurg comprises 11)0g8 costs Incuirad by thg charfty In tho do11¥¥ry of Its actlv5tl•8 9Th iervicg8 lor lty b•no1iclarlo5. 11 Includgs dlre¢tly bllts¢alèd costs and IhosÈ Indirncl coslB n••aéd to 8upply thoae 9efvko9. Support ¢08ts •r• 4lth•t•d rel•v4nt kn th• Fncom8 r•c•hd. V•lu• Add•d T•x Th• compony IJ not VAT reghllrbd thug frxpenditurfr Is ¥hovm grog9 ol VAT Go¥•rn•n¢• GornIf ¢08ts rnfioct thos• in¢urred In thè govern&nee of Bsaets Is¢18d vAlh ton9t1tkIn1IAnd itstutory f•qulr•mènt8 Fund •¢eounllng Thè eh8rlty h4 Vario lunds IOT lch It [8 ro8pon81bl• and bthleh rnqulra 8•parat• dladofjure a8 lolknA Unr••trlct•d fun Funds filch om exwndable at Iha t10 dlscfoiion Inc111r) ¢aplt&l In¥esth)ern and orklng capiial R••trkt•d lunds Fund5 to bè usod for donor specHd purp9 against approprlatè èxpen(fiiure and f8lrfy oIIoe818rt Dv•rhgads charygd.
CLOONA CHILD CONTACT CENTRE LIMITED Page 11 Donations 2023 2022 Unrestrictèd Restrlcted Total General Incom8 1.907 1,907 1,351 Incomlng resources from actlvltles to further tho charltys objects 2023 2022 Unr•$trlctod R•strlcted ToLg1 Advice and infcrmation 39,161 39,181 3T,676 39,161 39.161 37,676 Total rosourcés expondod ( See schedule 1)
CLOONA CHILD CONTACT CENTRE LIMITED Page 12 Net Incoming resou0$ for tho year Thls is stated after charging". 2023 2022 Depraciation 492 siaff eo8t8 and numborg Stsff costs yre as follows.. 2023 2022 Salaries and wago9 23,151 20,573 23,151 20,573 Thè aver8ge w88kly number of 8mployees durlng th8 year, calculated on the b89is of full time 8qUIV8lents, was as folk)ws: 1. Taxotlon The company is 8x8mpt from corporatoon tax on its charltabl8 activities.
CLOONA CHILD CONTACT CENTRE LIMITED Page 13 8 Credltors: amounts falling due wlthln one year 2023 2022 Credltors and accruals Bank overdraft 1.651 1,818 1,651 1,618 9 Deferred Income Deferred income reflects Sncome recelved durlng the year in réspect of expenditure to be incurr8d In future accounting periods. Tha amount deferred at 31st March , 2023 Nil (2022 - nil)
CLOONA CHILD CONTACT CENTRE LIMITED Page 14 SCHEDULE 1 . EXPENDITURE 2023 2022 Salarles & Wages Supervlsion costs Consumables Training S8ssSonal P8yTnenls Rent, R8188 & Power Insurance Telephon8 & IT Postage,Stalionery & Advertising Contact Servicas Rent Play Equipment Professional Fee5 Bank Fees amborship Foes iSC911aneous Expenses Rescources and Equipment Depreclatlon 23,151 20,573 1.734 T,480 1,566 593 412 307 2,580 1,587 7,270 3,633 471 341 137 1.800 e61 673 231 230 135 803 225 395 38 995 492 40,771 37,742