Company Registration No N1046314 Charity Registration No N IC 104601 Cloona Child Contact Centre Limited (A Company Limited by Guarantce) Trustees, Report and Unaudited Financial Statements Year Ended 31" March 2025
CLOONA CHILD CONTACT CENTRE LIMITED Contents Page Company Inforniation Report of the Trustees 2to4 Report of the tndependent Examiner Statement of Financial Atlairs Balance Sheet Cash Flow Statement Notes Forniing Part of the Financial Statements 9t0 13 Schedule 1 14
CLOONA CHILD CONTACT CENTRE LIMITED Page 1 Company Information Directors Tbe directors of the ¢harilable ¢ompany ("the Charity") are its trustees for the purpose of charity law and throughout this report are collectively referred to a5 the directors. The directors serving during the year were as follows.. Roisin McKenna Brenda Tighe Denis Cavanagh Lindsay Kerr Megan Mccann Chair Registered offlce and operatlng address 124 Stewdrtstown Road, Belfast B Tl19JQ A¢¢ount&nt5 C D Diamond & Co, 46 Hill Sireel, Belfast BTI 2LB Bankers AIB Bank UK Limited, 35 University Road, Belfast, BT7 IND Solieitors Maddell & Finucane. 88, Castle Street, Belfast BTI IHE Company Reglstratlon No N1046314 Charity Registration No NIC 104601
CLOONA CHILD CONTACT CENTRE LIMITED Page 2 Report of the Trustees for the Year Ended 31" March 2025 The directors present their report and the fncIal statements for the year ended 31" March 2025. The inforniation with respect to directors and advisors is set out on page I fomis part of this report. They have adopted the provisions ot the Statement of Recommended Practice (SORP) "Accounting and Rorting by Charities (FRS 102) in preparing tb¢ rcport and financial statements of the charity. Trustees of the Charity The directors of the charitable company are trustees for the purposes of charity law. The ternis "director" and Trustee" are used int¢rchang¢ably throughout the financial statements. The trustees who served the year are set out on page l. STRUCTURE GOVERNANCE AND MANAGEMEIYT Governing Document Cloona Child Contact Centre Ltd is a company limited by guarantee and does not have a shar¢ capital. It governed by its Memorandum and Articlcs of Association. It is registered as a charity Wlth H M Revenue & Customs. The manager of the company carries out the day-to-day management of the company and is delegated authority for operational matters including finance and staffing. The directors manage all other business decisions and meet on a monthly basis. Aetivities The company is a charity existing to create a safe supportive environment where separated OT separating families can meet to maintain contact, discuss their difficulties and sustain family relationships Results The net incoming resources for the year amounted to £1,222 all of which are attributed to general reserves. which now stand at £17,124.
CLOONA CHILD CONTACT CENTRE LIMITED Page 3 Risk review The directors have conducted its own review of the major risks to which the charity is exposed and systems have been established to mitigate those risks. Significant external risks to funding have led to the development of a strategic plan, which will allow for the diversification of funding and activities. Internal risks are minimised by the implementalion of procedures foT authorisation of all transactions and projects and to ensure consistent quality of delivery for all operational aspects of the charitable company. These procedures are periodically reviewed to ensur¢ that they still m¢¢t the needs of the charity. Taxation Status The Company is recognised 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, Responsibilities of the directors Company law rcquir¢s thc directors to Prepare financial statements for each financial year which give a lrne and fair view of the state of the affairs of the charitable company as at the balance sheet date and of its tncoming resources and application of resources, including incomc and expenditure, for the financial year. In preparing those financial statements the directors should follow best practice and: select suitable accounting policies and then apply them consistently - rnake judgements that are reasonable and prudent and prepare the financial statements on the going concern basis. The directors are responsible for maintaining proper accounting records which disclose with reasonable accuracy the financial position of th¢ ¢haritable company and to enable them to ensure that the financial statements comply with the Companies 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 delection of fraud and other irregularities. Reserves policy The trustees have established the level of reserves which th¢ charity ought to have. Reserves are needed to bridge the gap between spending on its activities 2nd receipts from granting organisations. Reserves
CLOONA CHILD coNfACT CEKfRE LI11TED Page 4 arc also nccdcd to sustain opcrations and mcct contractual obligations over thc period wlicn fiinding may not bc forthcoming. Direetorg Thc dircctols. who arc dRrcctors for the purposc of company law and trustccs for thc piiryose of charity law. who served (turing Ihe Ye xnd up lo Ihe dale of Ihis rewrl set out on pabve l. The directors of th¢ company guarantee to contribute an amount not exceeding £1 to the assets of the LhaTltable cotTipany iri the client of winding up. Thc total number of SULh g-uafantces at 31, Marih ?025 was 5 {2024- 5). Statement of Disclosure of Information to the Reporting Accountant In so far as lh¢ direcior%, who held 01CC at the dale of approval of ihese finiincial sl<ilemenls, are aware There is no relevant infon]iation of which the companj s acwuniant is unaware Th¢ directors haTre takcn all relcvant steps that they ought to havc taken to make themsclves awarc of any relevant inforniation and to establish ihat the acLountani is awar¢ of that infom]ation. Aeeountants C D Diamond & Co WLrL appointcd 88 thc company's accountants during thc year and hav¢ ¢xprcss¢d their willingne%% to ¢ontiiiue in that capacil),. Thi% report has been prepared in acLordance with the Slalenienl of Recommended Praclice - Accoui)ting and Reporting by Charities and in accordance with the special provisions of the Companies Act 2006 relating to sinall ¢ntitie8. Approi'ed by the directors on 16th September 2025 and signed on its behalf by: Denis Cavanagh Treasurer
CLOONA CHILD CONTACT CEIITRE LIMITED Page 5 Report of the Independent examiner To tht Trustees of Cloong Child Contact Centre Limited We report on th¢ a¢¢ount¥ of th¢ charity for the year ended 31" March 2025, which are set oul on pages 6 to 14. Respective Respon5ibilitie5 Ot. Trustees and Lxamimer Thc chaTity's truslcc5 aT¢ r¢sponsil)le for the preparation of the accounls. Thc trustC¢5 ¢onsider that an audit is not required for this year undcr scction 65(2) gf tb¢ CIltIeS Act (Nortbern Ireland) 2008 (thc Charitics Act) and thal indrp¢nd¢nl examination is required. It is our r¢sponsibility to: ExJmine the accounts under section 65 of the Charities Act (Northcrn ITcland) 2008. To follow the PTocedures laid down in the general directions given by the Charity Comrnission for Northern Ireland under section 65(9)(b) of thc Chariti¢s Aci. To state whether particular matters have come to OUT attenlion. b) Basls of IndeDendent Examiner?s ReDOrt We hav¢ ¢xamincd thc accouTJts as requxred under seetion 65 of the Charities Act and in accordance with the general directions given by the Charities c.ommission for Northern Ireland. Our exarnination includes a review of the accounting records kepl by the charity and a comparison of the accounts pr¢senled with those records. It also includes consid¢ration of any un21 items or disclosures in the accounts, and seekin8 explanations from you as tDJstees concerning any such tter$. The procedures undertaken do not provide all Ihc cvidcTk¢C Ihal would b¢ r¢quir¢d in an audit and consequently no opinion is gVCTJ as lo whcth¢T Ihe accounts present a "true and fair vi¢w" und th¢ port is Iivnited io those matters set out in the next statemcnt. Independent kxxminer's statement In conncction Thith our cxamiTJJtion. matler has come to our attention= Which givcs us Te8%on&bl¢ ¢ause to beli¢ve that in any material respcct thc requirements.. To keep accounting recoTds in accordancc wilh 5e¢tion 63 of th¢ Charities Act and scclion 44(1)(a) of the 2005 A¢t and regulation 4 of the 21M)6 Accounts Regulations, and b) To prepar¢ a¢¢ounls ,hICh accord with the accounting records and ¢omply with the accounting Tequiremenis of the Charities Act 21M)8 and section 44{1)Ib) of the 2005 Act and Regulaiion 9 of the 2006 Regulations hgv¢ noi been met. or To which, in our optnion. attention should be drawn in order to ¢nabl¢ a pmper understanding of ihe accounts to be reached. C.D Diamond & Co Chart¢r¢d A¢¥ountants & Registered Auditors 46 Hill Street Belfast BTI 2LB 16th S¢pt¢mb¢T 2025
CLOONA CHILD CONTACT CENTRE LIMITED Page 6 Stat¢m¢nt of Financial A¢tiviti¢s (Including Income and Exp¢nditurc Ac¢ollnt) for the Year Ended 31st March 2025 Unrestrlcted Restrlcted Funds Funds Total Funds 2025 2024 Notes Incoming resources Donations & Generaled Income 1,020 1,020 1,216 Activities to further the charivs objects: Grants and contracts for advice and information, outreach work and training project 42,845 42,845 40.547 Investment income and interest Tolal incoming resources 43.865 43,865 41.763 Resourcos oxpondod Charitable expenditure Advice and information 31.502 31.502 30,150 Manag8ment and administration 11,142 10,865 11.194 Total resources expended 42,644 41,344 Net incoming resourees Net Income for the year 1,222 1,222 419 Nel movement in funds 1,222 1.222 419 Total funds al 1st April 2024 15,902 15,902 15.483 Total funds at 31st Mar¢h 2025 17,124 17,124 15,902
CLOONA CHILO CONTACT ENTftE LIMITED PJ9e 7 BaTr¢0 Sh••1 as at 31st MY4rch 2025 2025 2024 Flx¢d asut$ 1,106 Crrent as80ts Bank Accounts Debtors Cash on Hand 18.014 16.393 l&Q14 16.323 Credttors.. amounts vtithin on8 year 7.719 1.527 Net Cu8nt as¥¢ts 16.295 14.796 Total as$t¥ less ¢urrgni liabilitie5 17,124 15.902 Rpr•¥et)tè4 by UreStrICtsd funds 17,124 3&902 Restrlcted lynds Capltal Res•Tho 17.124 15,902 For Ility financial YRr Ended 31$r Uar¢h 202.4 the company was to exernpti¢Jn undei 5ediM 477 01 e Copnpanles Act 2006 ielallng io small companies. No filemr$ have ye4ld the ¢omp8ny lo oblain an audit ol its 8ccoun15 for the yoar end¥d 31$1 Mar¢h 2025 In aceorfawe with se¢lrf>ft 476 01 lh8 Compange5 Ad 2006. The QireclL)TS a¢knowledge their resrmsIljllIIY for complySng ?th the requ*rements of Ihe knt wilh respect Eo ac¢ouniing ¢0[¢y$ and for the preparalK>n of a¢¢Tr. These accounts h8v& baon We8r In ac¢ordanc8 Wth thg prtsviskms apF4icab18 to compan¥&s subjedtrkth8 $mall companses regime. The fir+ancial staternan15 on ptyes 6 to 14 were 8PP¥wved by tho board of directors on 16th Septernr 2025 8nd signed ils behalfby.. Oirector Dire¢ivr Dellis Cavana Roisin 1.4cKenna
CLOONA CHILD CONTACT CENTRE LIMrrED Page 8 Cash Flow Statement for the Year Ended 315t March 2025 2025 2024 Operating Surplus 1.222 419 Fixed assets Additions Depre¢ia*ion of fixed assets 277 369 Decrease in Debtors 3,140 Increase in creditors 192 124 Nel cash oufflow from operatlng actlvltles 1,691 3,804 Interest recelved 1,691 3.804 Purchase of fixed assets Capital grant received 1,691 3,804 Increase in Bank Balan¢es 1,691 3,804 Opening Bank Balance 16,323 12,519 Closing Bank Balan 18,014 16,323
CLOONA CHILD CONTACT CEpifRE LIMtrED Pagg 9 Notès to th• Flnanelal Stst8ments for th• Year End•d 318t March 2025 General Inf•rrnation and basis Df Preparation Cloona Chikl Care Centre miled 1$ 8 ¢ompany lirnitsd by guarantee 8nd not hawng a share cawtsl and is regiSted in Northem Ireland. The add$$ of the registered office of the company is given on page 1 of thesè financial ststemènts. The company wa$ è$tabli$hèd undèr a MÈmLYandum of A8so¢lalk)n established its obj8¢ts 8nd pr5 and is gov8rned by its Arbdes ofAssociation The chaiitable company stIluteS a public benefrt enlity 85 defi[ by FRS 101 Statement of CoTnpllanco The finan81 51atements have b88n prepar8d on the going ncerN basis under the histori¢aY cost coThventioTh and in acGordance with 8pplisabl8 acGountiny standards. Stalernenl of Fle¢ommended Practi08'Accounting and Reporting by Chaiiti8s" appticable to Gharitie5 prepafing their a¢¢ounls In accordanc8 %Wth the Financi81 Reporting Stsndard applicaile in the UK and RepuNi¢ of Ireland IFRS 1021 The Chariti8s Legislatijn of Northern Irdand, Companies As12006 and the UK Generally Aepted PractiBEs as it applie5 from January 2015 The charitable company adopted SORP IFRS 1021 In Ihe currenl year atKI an explanatlon 8$ to how transillon to SORP Js Included In the notes below. Tanylblv flx•41 assèts and d•prKSation The cost of tsngiue fixe<l assets is th&ir purchase cosl togèther wth any incidential eosts of acquisiti. Depreuation is ¢al¢ulaW so as to lIe off the cost of tangible fi'xed assets Eess theiw estimated residual values on a straight line basis over their eycled useful econornic lives Incomlng R•sourees All irwning resources are indud8d in the Staternent of Fin8naal Activth8s thp Gharity 15 leyally entit18d the incorne and the arnount can b8 reasonably quantiffi8d. Voluntary Income and Fundralslng Vdunlary income and fundrai*ng income 15 creditEd to revenue on a recefvable basls.
CLOONA CHILD CONTACT CENTRE UMtrED PAGE 10 Orants Revenue gr8nts ar8 credited lo incomlng reswrces on th8 earlier d8t8 of when th8y ar8 rec•Neil or rec8lV8ble unl855 Ih8y relate to a 5PBcifi8d future perh. Capital grants ar8 crédited to r8Stricted incoming r88ources vhen r8cewable. lrydnsferred tD designattd lthds upon receipt and rè18asèd to g8nws1 funds tsverlheir •Slimstsd usfful Iiv6S. In¢oming r•50ur¢ts from ¢haritabl• activiti•s Inme is iA¢ludod in tho Stat$mgnt of Financial Activitios f4cerv8d D•f•rr•d in¢omo Income from c4rtaln event$ has been d8forrod as those events wlll not ¢¢cur before Ihe year end R040ur¢•8 expended l expendrtur818 accounted for on an a¢cwal basls and has bgen ¢lasslfled under h&adln9s that aggregate all ¢08t8 undgr that calewry. When costs cannol be dlre¢lly attdbuled to partl¢ular headlngs are allOted on a ¢on818t8nl and approprlale basls. ¢o•t8 of ggngrotlng vollrntary In¢om These compri80 ¢O$t$ in¢urrad in generation voluntsry in¢om¢ on an èc¢ruo1$ b88Trs. ¢Iltsb1 ¢tlvltl•$ ¢harftab expenditure ¢omprlse$ those ¢osl$ Sn¢urred by the ¢hathty In the delfvery of Its 8dwftles and serv1$ for its benefi¢larles. It In¢ludes dlre¢Uy allwaled ¢ost$ and those Indlre¢t ¢osls needed tti supply those setvl¢es. Support ¢o$t$ are alh)cated relevantlo the Income re¢elved. Value Added Tax The o)mp8ny is not VAT r8gi8ter8d thu8 eyndilure is sho%sn gross of VAT Governancé Governan¢e ¢o$l$ fie¢l those incurred in the gtsveman¢e of assets associated vrilh ¢onsDtutional and statutory requirem8nls Fund a¢¢oun¢lno The charfty has vadous funds lor whlch ¢1 is responslble and requlre separate disclosure as follows UnrÈstrlcted funds Funds thieh 8re expendable at the trustees discretion includiThJ capital investsnent and wvrking cawt81 Rostricted fundB Funds lo be usèd for donor 5pecifi8d purposas against bvhich 8ppropri81• èxp?nditure and fairfy allocated overhaads are Gharged.
CLOONA CHILD CONTACT CENTRE LIMITED Pagell Donations 2025 2024 Unrestricted Restricted Total General Incom? 1,020 1.020 1.216 Incomlng resources from activities to further the charltys objects 2025 2024 Unrestricted Restricted Total Advice and information 42,845 42.845 40,547 42,845 42,845 40,547 Total resources expended ( See schedule 1)
CLOONA CHILD CONTACT CENTRE LIMITED Page 12 Net incoming resources for the year This is stated after charging: 2025 2024 Depreciation 276 369 Staff costs and numbers Staff costs were as follows.. 2025 2024 Salaries and wages 22,737 22,286 22,737 22,286 The average weekly number of employees during the year, calculated on the basis of full time equivalents, was as follows- 1. Taxation The company is exempt from corporalion tax on its charitable activities.
CLOONA CHILD CONTACT CENTRE LIMITED Page 13 Creditors.. amounts falling due within one year 2025 2024 CreditOTS and accruals Bank overdraft 1,719 1.527 1,719 1,527 9 Deferred Income Deferred income reflects income received during the year in respect of expenditure to be incurred in future a¢¢ounting periods. The amount deferred at 31 sl March 2025 was Nil. {2024 - Nil)
CLOONA CHILD CONTACT CENTRE LIMITED Page 14 SCHEDULE 1- EXPENDITURE 2025 2024 Salaries & Wages Supervision costs Consumables Training Sessional Payments Rent, Rates & Power Insurance Telephone & IT Post8ge,Stationery & Advertlsing Contact Servlces Rent Play Equipment Professional Fees Bank Fees Membership Fees Miscellaneous Expenses Rescources and Equipment Depreoiation 22.737 22.286 1.076 8,765 3,374 535 214 88 2,612 701 878 290 435 381 281 277 1.617 7.864 2.744 519 382 555 2.210 61 733 151 30 450 1,373 369 41,344