COMPANY REGISTRATION NUMBER: N1056878
CHARITY REGISTRATION NUMBER: NIC104883
Causeway Rural & Urban Network
Company Limited by Guarantee
Unaudited Financial Statements
31 March 2023
DONALDSON & THOMPSON
Chartered Accountants
3 Limavady Road
Londonderry
BT47 6JU

Causeway Rural & Urban Network
Company Limited by Guarante8
Financial Statements
Year ended 31 March 2023
Page
Trustees, annual report (incorporating the directorfs report)
Independent examiners report to the trustees
10
statement of financial activities (including income and
expenditure account)
12
Statement of financial position
13
Notes to the financial statements
15

Causeway Rural & Urban Network
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Raport)
Year ended 31 March 2023
The trustees, who are also the directors for the purposes of company law, present their report and the
unaudited financial statements of the charity for the year ended 31 March 2023.
Reference and administrative details
Registered charity name
Causeway Rural & Urban Network
Charity registration number
NIC104883
Company registration number N1056878
Principal office and registered 1 Brook Street
office
Coleraine
BT52 1 PW
The trustees
Robert Ritchie
Angela Welch
Albert Clyde
Indu Jairath
Dorothy Moore
Thomas McGonigle
Anthony McGarvey
Patrick Crothers
(Appointed 10 September 2023)
Network Manager
Ann McNickle
Company secretary
Robert Ritchie
Independent examiner
Donaldson & Thompson Chartered Accountants
3 Limavady Road
Londonderry
BT47 6JU
Structure. governance and management
The organisation is a charitable company limited by guarantee. incorporated on 17th October 2005,
accepted as a charity by HM Revenue & Customs under reference number XR44321 and registered
with the Charity Commission for Northern Ireland on 1 st April 2016 under charity number NIC104883.
The company was established under a Memorandum of Association which states the objects and
powers of the charitable company and is governed under its Articles of Association. In the event of the
company being %vound up members are required to contribute an amount not exceeding £1.

Causeway Rural & Urban Network
Company Limited by Guarantee
Trustees. Annual Raport (Incorporating the Director's Report) {conLlnu¢d)
Year ended 31 March 2023
Objectlves and activitles
The charitable purpose of the company is: The advancement of community development in Northern
Ireland (the 'area of benefrt") and in particular the promotion of the communty and voluntary sector for
the benefit by providing servI￿s, training, support, information, facilities and amenities to community
and voluntary groups and encouraging and assisting such groups and organisations to co-operate to
achieve their aims.
(1) To develop the capacty and skill of residents of communities in the area of benefit that suffer social
and economic disadvantage, in Such a way that they are better able to identfy. and help meet. their
needs and participate more fulty in society.
(2) The advancement of health and well-being.
(3) To promote good community relations, religious and racial harmony and equalty and diversity.
(4) To promote such other charitable purposes as may from time to time be determined.
CRUN was established in September 1999 as a network of local community and voluntary groups with
the aim of enabling regeneration and encouraging sustainability in local communities through community
development processes. The network has worked tirelessly since it was estsblished and currently has
a database of over 240 organisations with more coming forward every year. Many changes have taken
place over the years and CRUN currently implements a range of training and mentoring programmes in
Community Development, Good Relations, Substsnce Misuse Education and Prevention and Positive
Mental Health and encourages an ethos of collaboratNe working and sustainability to all of ts members.
Programmes and projeds are delivered based on evidence and identified need within the Causeway
Coast and Glen's area.
The charity's trustees have had regard to the Charity Commission for Northem Ireland's guidance on
public benefrt.
Achievements and performance
CRUN has maintained a level of funded projects to enable the organisation to continue to support the
communty within the Causeway area. We have adapted our way of working, since the gbbal pandemic
and now have a hybrid way of connecting and also engaging with individuals and community groups in
the area.
The continued support from the Department of Communities has enabled CRUN to retain its core staff
to oversee the current projects. as listed below. and apply for further funding to 'Empower People
Develop Communities Enable Change.
During 2022123 the project5 have adapted and continued to ex￿1 within the communities that they
support.

Causeway Rural & Urban Network
Company Llmited by Guarantea
Trustees. Annual Report (Incorporating the Director's Report) {contiftued)
Year ended 31 March 2023
Achlevements and performance (con¢lnuedJ
The YEAR Project. funded by Big Lottery has been funded Sin￿ 1 April 2013 and has offered a range
of different courses both accredited and unaccredited. A summary of the key activities that have been
undertaken with the young people are:
Meeting up with young people face to face again. Some young people still struggling wrth social anxiety,
however overall contact positive and regular for most young people.
Youth Led Group Activities
O Group walks to explo￿ local area.
O Mobile escape room (designed and delivered by Young People across Causeway Coast
and Glens Area over Hallowe'en)
O Glamping Residential to reconnect with nature.
O Sea swimming
O Empower Youth Conference
Accredited Training
O OCN Crafting, OCN Youth Work, OCN Digital Fabrication
• Unaccredited Training
O Sports, CV Development, Job Search, Photography, money matters, cookery and
child protection.
One to one support
O Weekly, fortnightly as requested by young people and weekly and monthly group support
also offered.
Fareshare Project
O in response to an identffied need of service users we now have the Fa￿share Project
in place with a focus on reducing food waste to remove Stigma of young people using
a food bank.
Website & Social Media
O Website being reviewed and updated after input from young people to make it more
user friendly. Social Media inpLrt youth led with particular reference to sharing jobs and
opportunities as well as support organisations.
Partnerships & Communty activities
O Supporting loneliness network through research with Young People and staff
O Partnership work with Community Foundation Nl on Community Solutions to
Housing and Homelessness Programme
O Partnership work with Mae Murray Foundation on Friendship and Photography
O To support lifestyle. social and economic independence and inclusion for young people
liaising with
O Triangle Housing
O Life Stories
O PSNI
O Jobs & Beneffts
O Young people supported to design and deliver a mobile Hallowe'en escape room
around CC&G area.
O Young People supported to deliver a conference 'Empower Youth.,

Causeway Rural & Urban Network
Company Limited by Guarantee
Trustses, Annual Report (Incorporating the Directorfs Report) (conlinued)
Year ended 31 March 2023
Achlevements and performance (conllnued)
Social Enterprise
O Suicide Prevention Development Officer (Northem Are Community Network) - young
people working on social enterprise helped to design and supply posf(ive slogan
tote bags for Suicide Prevention Project
O NHSCT- young people working with Bronagh from NHSCT to provide bingo boards for
care homes.
Referrals and Signp05ting - Causeway Volunteer Centre, BRAKE, Triangle Housing, Jobs &
Benefits, Disability Action
The Fareshare Scheme has been a great asset to many young people and their support networks. The
Fareshare scheme operates out of Room One (the room acquired by YEAR and designed and
decorated by our Youth Management Board) some parentslsiblings also helped wrth a bit of the
decorating. The Fareshare scheme has allowedYEAR to support young people and theirfamilies during
the cost-of-living crisis. Everything from weekly food packages to ensuring young families had enough
over Christmas to be able to afford heat, electricty, presents for children and food instead of having to
choose between presents and food. Parents of young people are supported through the Fareshare
scheme which d8CTeases the amount of stress in the family home making home life more manageable
for both the young people and their support netsvorks.
The pop in facility in Room One also provides a safe space for young people to call in to when they just
feel the need to have a bit oftheir own space. The youth team purposefully built the pop in facility and
Fareshare scheme around each other based on the identified needs of the young people involved with
YEAR.

Causeway Rural & Urban Network
Company Llmlted by Guarantse
Trustees. Annual Report (Incorporating the Directo￿S Report) {Mnllnu•dJ
Year ended 31 March 2023
Achievements and performance (¢onllnued)
The Brake Project has worked directty with 18 young people since 1 April 2021. We have been able to
offer a variety of support to the participants who are engaging including; small group training sessions.
1..1 training sessions. group activty sessions and fortnightly 1.1 goal setting I review sessions.
Group Training Sessions - Within these sessions we have continued to deliver a range of accredited
training programs to the participants including OCN Good Relations Training
1.1 Training se55ions - theses session are beneficial to some of the young people. they enable the team
to get a better understanding of the individual needs and how to integrate into a group setting.
Group Activty Sessions - group sessions take place twice weekly and involve team building activities,
healthy eating, cookery and building up essential lrfe skills.
1.1 Support Sessions These sessions have been completed on a fortnightly basis during the past
quarter given the complexity of the challenges which these participants are facing. The sessions take
place in local coffee shops, walks on the beach I park to provide a more relaxed infomial setting. They
continue to address goal setting and reviews and also include support regarding finance. work
experience feedback, job application support and interview skills
Spring Programme
The Spring programme continued throughout 2022-23 with the social prescriber receiving referrals from
GP and Primary Care providers in the legacy Coleraine Borough Council area for support with - social
isolation, low level mental health, chronic pain and physical inactivty. The target number of referrals
from was 60.
Referrals were very busy with referrals coming from predominately the MDTS now in place in most of
the practices throughout the catchment area. CRUN have continued to provide bespoke programmes
that have been tailored to the needs of those referred. Vle have provided workshops on the themes of
therapeutic arts,
painting, creative writing, stress management, social cafes, nutrition support and
gentle exercise. We have made a conscious effort to get more people back meeting in person, as this
helps with social isolation and mentsl health. We also provided sessions called 'Better Days, which help
people dealing with chronic pain.
We continue to help support programmes with funding from a variety of sources - such as the Causeway
GP Federation and the Community Development & Hea￿h Network.

Causeway Rural & Urban Network
Company Llmlted by Guarantsa
Trustees. Annual Report (Incorporatlng the Dlrector's Report) (contlnu•dJ
Year ended 31 March 2023
Achlevements and performance (￿n11n￿ed)
Suicide Prevention small grants provide much needed support to 11 communty organisation51groups
and helped over 500 beneficiaries and numerous volunteers providing 1050 volunteer hours for the
groups. Some of the activities included in the grant applications have been for people and communities
to socialise again in a safe environment. The Community based Suicide Prevention Development
Officerfs (SPDO) is a joint community resour￿ between CRUN and NACN wf(h the aim of protecting
and improving mental health and wellbeing whilst reducing health inequalities. Suicide prevention is a
key priority of the CRUNINACN SPDO which requires action across many sectors including working
across early years, education, health, schools, communities, sports clubs and churches.
CRUN has also individually worked with many groups offering advice and support on Capacity Building,
Partnership Working. Grants Applications, Financial Good practice, Mentoring Support. Charity
Commission Applications & Risk Assessment Procedures. which was made more difficult during the
pandemic. TY￿1ve communty group5 have availed of annual accounts preparation and independent
examination as required by the Charity Commission.
Choose to Live Better Programrne
The project provided an excellent introduction for a group of identified people in the local area to try new
physical activities. 50 participants took part in a physical activty programme that they may otherwise
not have been able to access for various reasons.,
38 participants engaged in outdoor activities in fresh air;
12 participants regularly attending a weekly yoga class in a venue they are comfortable in and making
social connections weekly. 20 participants introduced to the ben8frts of water based actmty,. 50
participants taking more ownership of their health and well-being
journey with support from their local communiiy based Healthy Living Centre; 50 participants who have
buitt resilience and sociallpersonal esteem through engagement in the programme,. 50 participants
increased their physical activity to meet the recommended guidelines:

Causeway Rural & Urban Network
Company Llmlted by Guarantee
Trustses, Annual Report (Incorporatlng the Directorfs Report) (continuedj
Year ended 31 March 2023
Achievements and performance (contlnu8dJ
Good Relations Activities
Our project, Shared Threads was aimed at women from single identty areas who were linked or have
family links to legacy issues. Some of the activities competed included.. Family History Research
Shared History Walks
Personal Development sessions
Creative sessions including pottery, fused glass, knitting & crochet.
OCN accredrted training in Community Development and Good Relations
study visits I team building events
Quotes from feedback forms
I never thought I would be on zoom chatting and leaming from so many interesting women from all partsl
I have become so much more confident in sharing my thoughts.
Great program I leamed a lot about culture and diversity.
Despite our differences we have so much in common.
Really have had my awareness raised about the value we bring to society. Really enjoyed the personal
development classes.
Have really developed my leadership skills.
This programme has made me realise that we can all make a difference
131 Participants took part in the programme. 700A of the participants had not participated in a good
relations project before.
Building the Community Pharmacy Partner Programme- Firm Foundations
We worked with one group of 12 participants for the duration of the programme, which was 14 sessions.
CRUN and the phamiacist will co-produce a programme to address SOCIAL ISOLATION and MENTAL
VELLBEING based on inputs from the group at both design and implementation phases.

Causeway Rural & Urban Network
Company Limited by Guarantee
Trusts8s' Annual Report (Incorporating the Directorfs Report) (contlnu•dJ
Year ended 31 March 2023
Achievements and performance (conrfnuedj
Programme Activity
Family History Research
Awareness Raising Session on Zoom
Horticutture Skills
Little Free Libraries Construction Project
Celebration Event - Making Christmas Cards
Celebration Event - Making Christmas Wreaths
Drumming Circle on Zoom
Family History Research
Family History Research
Study Visits - Shared History Walks
Introduction to community gardening
OCN Level 2 Communty Development and Good Relations
Teambuilding Visit to the Jungle
Introduction on to Crochet
Fact Check Nl Session on introduction to Critical Thinking
Crafting and Introduction to P¢)wer Tools
Halloween Themed Crafting
Introduction to Self-care
Introduction to sewing machines
Building Inner Strength
Introduction to dressmaking
Personal development
Ceramic Project
Fused Glass Project
Flnanclal revlew
The results for the year are contained in the financial statements from page 8. The Network has
continued to receive funding from various government agencies and funders to support the varied work
that they undertake. This has been received through various tender and grants processes. The reserves
of the organisations have been maintained at a constant level to enable it to continue for a short period
of time in the event of them being unable to obtain funding, this also ensures that the Company can
meet its legal redundancy requirements.
Plans for future periods
Hopefully the pandemic will start to have less of an effect on the population and we will retum to a new
nomal, with groups being able to meet up. The trustees will continue to build on what Causeway Rural
& Urban Network has established over its 30 years and maintain its core values and objectives to ensure
the continued development wrthin the communities of the Causeway area and beyond.
Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to the
Small companies exemption.

Causeway Rural & Urban Network
Company Llmlted by Guarantee
Trustees, Annual Report (Incorporatlng the Directorfs Report) (contlnuodj
Year ended 31 March 2023
The trustees, annual report was approved on 7 November 2023 and signed on behalf of the board of
trustees by:
Robert Ritchie
Trustee
Albert Clyde
Trustee

Causeway Rural & Urban Network
Company Limlted by Guarantee
Independent Examlner's Report to tha Trustees of Causeway Rural & Urban
Network
Year ended 31 March 2023
I report on the financial statements for the year ended 31 March 2023, which comprise the ststement of
financial activities (including income and expenditure account). statement of financial position and the
related notes.
Respective responsibilities of trustees and examiner
The charity's trustees (who are also the directors of the Gompany for the purposes of company law) are
responsible for the preparation of the accounts in accordance with the requirements of the Companies
Act 2006. Having satisfied myself that the charity is not subject to audit under company law, and is
eligible for independent examination, it is my responsibility to=
examine the account5 under section 65 of the Charities Act.,
to follow the procedures laid down in the general Directions given by the Charity Commission for
Northern Ireland under section 65(9)(b) of the Charities Act,. and
to state whether particular matters have come to my attention.
Basls of Independent examlner's report
I have examined your charity accounts as required under section 65 of the Charities Act and ry
examination was carried out in accordance with the general Directions given by the Charity Commission
for Northem Ireland under section 65(9)(b) of the Charities A￿. The examination included a review of
the accounting records kept by the charity and a comparison of the accounts presented with those
records. It also included consideration of any unusual items or disclosures in the accounts, and seeking
explanations from the trust88s conceming any such matters.
My role is to state whether any material matters have come to my attention giving me cause to believe..
That accounting records were not kept in accordance with section 386 of the Companies Act
2006
That the accounts do not accord with those accounting records
That the accounts do not comply with the accounting requirements of section 396 of the
Companies Act 2006 and with the methods and principles of the 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.
That there is further infonnation needed for a proper understanding of the accounts to be
reached.
10

Causeway Rural & Urban Network
Company Limited by Guarantee
Independent Examlner's Report to the Trustsas of Causaway Rural & Urban
Network (continued)
Year ended 31 March 2023
Independent examiner's statsment
I have completed my examination and ha￿ no concems in respect of the matters (1) to (4) list8d above
and, in connection with following the Directions of the Charity Commission for Northem Ireland. I have
ft)und no matters that require drawing to your attention.
sin￿ your charity's gross income exceeded £250.000 your examiner must be a member of a listed
body. I can confimi that l am qualified to undertake the examination because l am a registered member
of 'named body, which is one of the listed bodies.
Donaldson & Thompson
Chartered Accountants
Independent Examiner
3 Limavady Road
Londonderry
BT47 6JU
7 November 2023
11

Causeway Rural & Urban Network
Company Limited by Guarantee
statement of Flnancial Activitles
(includlng income and exp8ndlture account)
Year ended 31 March 2023
2023
Restricted
funds Total funds Total funds
2022
Unrestricted
funds
Note
Income and endowments
Charitable activities
Investment income
243,849
123,583
367,432
373.511
14
Total income
243,854
123.583
367,437
373,525
Expenditure
Expendrture on charitable activities
Total expenditure
312,613
312,613
100.481
413,094
384,204
100.481
413,094
384,204
Net expenditure and net movement In
funds
(68,759)
23,102
(45.657)
(10,679)
Reconciliation of funds
Total funds brought for4vard
Total funds carried forward
134,840
66,081
47,423
70,525
182,263
192.943
136,606
182,264
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The notes on pages 15 to 23 fomi part of the•e financial statemonts.
12

Causeway Rural & Urban Network
Company Limited by Guarantee
Statement of Financial Position
31 March 2023
2023
2022
Flxed assets
Tangible fixed assets
14
5,726
5,514
Current assets
Debtors
Cash at bank and in hand
15
56,639
90,041
80,540
104,013
146,680
184,553
Creditors: amounts frdlling due within one year
Net current assets
16
15,800
130.880
7,803
176,750
Total a￿ets les¥ Current liabilities
136.606
182,264
Net assets
136.606
182,264
Funds of the charlty
Restricted funds
Unrestricted funds
70,525
66,081
136,606
47,423
134,841
Total charity funds
18
182,264
For the year ending 31 March 2023 the charity 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 accordan￿ 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.
The statement of financial position
continues on the following page.
The not08 on pages 15 to 23 fomi part of these flnanclal statements.
13

Causeway Rural & Urban Network
Company Llmlted by Guarantee
statement of Financlal P¢)sition (continued)
31 March 2023
These financial statements were approved by the board of trustees and authorised for issue on 7
November 2023, and are signed on behalf of the board by:
Robert Ritchie
Trustee
Albert Clyde
Trustee
Company registration number:
N1056878
The company is a private limited company limited by guarantee, registered in Northern Ireland.
The note• on pages 15 to 23 form part ol th080 flnanclal •tstomonts.
14

Causeway Rural & Urban Network
Company Limitad by Guarantee
Notes to the Financial Statsments
Year ended 31 March 2023
General inforniation
The charity is a public benefft entity and a private company limited by guarantee. registered in
Northem Ireland and a registered charity in Northem Ireland. The address of the registered offi'ce
is 1 Brook Street, Coleraine. BT52 1 PW.
Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial
Reporting Standard applicable in the UK and the Republic of Ireland,. the Statement of
Recommended Practi￿ applicable to charities preparing their accounts in accordan￿ with the
Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities
SORP (FRS 102)) and the Companies Act 2006.
Accounting policies
Basls of preparatlon
The financial statements have been prepared on the historical cost basis, as modified by the
revaluation of certain financial assets and liabilities and investrnent properties measured at fair
value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charit￿$ ability to continue.
Judgements and key sources of estimation uncertalnty
The preparation of the financial statements requires management to make judgements, estimates
and assumptions that affect the amounts reported. These estimates and judgements are
continually reviewed and are based on experience and other factors, including expectations of
future events that are believed to be reasonable under the circumstances.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the
charitys purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or
commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through
the tems of an appeal, and fall into one of iwo sub-classes.. restricted income funds or endowment
funds.
15

Causeway Rural & Urban Network
Company Limited by Guarantee
Notes to the Flnanclal Statements (contlnued)
Year ended 31 March 2023
Accountlng policies (confinu8dJ
Incoming resources
All incoming resources are included in the ststement of financial activities when entitlement has
passed to the charity., it is probable that the economic benefits as50ciated with the transaction will
flow to the charity and the amount can be reliably measured. The following specific policies are
applied to particular categories of income:
income from donations or grants is recognised when there is evidence of entitlement to the
gfft, receipt is probable and its amount can be measured reliably.
legacy income is recognised when receipt is probable and entitlement is established.
income from donated goods is measured at the fair value of the goods unless this is
impractical to measure reliably, in which case the value is derived from the cost to the donor
or the estimated resale value. Donated facilities and services are recognised in the accounts
when re￿iVed rf the value can be reliably measured. No amounts are included for the
contribution of general volunteers.
income from contracts for the supply of services is recognised with the delivery of the
contracted sen4ice. This is classified as unrestricted funds unless ther8 is a contractual
requirement for it to be spent on a particular purpose and retumed rf unspent. in which case
it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any
VAT which cannot be fully recovered, and is classrfied under headings of the statement of financial
activities to which it relates:
expenditure on raising funds includes the costs of all fundraising activities. events, non-
charitsble trading activitres. and the sale of donated goods.
expenditure on charitable activities includes all costs incurred by a charity in undertaking
activities that further its charitable aims for the benefit of its beneficiarie5, including those
support costs and costs relating to the governance of the charty apportioned to charitable
activities.
other expenditure includes all expenditure that is neither related to raising funds for the charity
nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs
attributable to a single activty are allocated directly to that activity. Shared costs are apportioned
befvrfeen the activities they contribute to on a reasonable, justifiable and consistent basis.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated
depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded
at the fair value at the date of revaluation less any subsequent accumulated dep￿CiatIon and
subsequent accumulated impaiment losses.
16

Causeway Rural & Urban Network
Company Llmited by Guarantee
Notes to the Financial Statements (¢ondnuedJ
Year ended 31 March 2023
Accounting policies (Continued)
Tangible assets (conllnued)
An increase in the carying amount of an asset as a result of a revaluation. is recognised in other
recognised gains and losses, unless it reverses a charge for impairment that has previously been
recognised as expenditure within the statement of financial activities. A decrease in the carrying
amount of an asset as a result of revaluation. is recognised in other recognised gains and losses,
except to which it offsets any previous revaluation gain. in which case the loss is shown within
other recognised gains and losses on the statement of financial activities.
Depreciation
Depreciation is calculated so as to write off the Cost or valuation of an asset. less its residual value,
over the useful economic life of that asset as follows:
Fixtures, fittings & equipment
20% reducing balance
Impairnient of fixed assets
A review for indicators of impaimient is carried out at each reporting date, with the recoverable
amount being estimated where such indicators exist. Where the carrying value exceeds the
recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for
possible reversal at each reporting date.
For the purposes of impaimient testing, when it is not possible to estimate the recoverable amount
of an individual asset. an estimate is made of the recoverable amount of the cash-generating unit
to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets
that includes the asset and generates cash inflows that largely independent of the cash inflows
from other assets or groups of assets.
For impairment testing of goodwill, the goodwill acquired in a business combination is, from the
acquisition date, allocated to each of the cash-generating units that are expected to benefrt from
the synergies of the combination, irrespective of whether other assets or liabilities of the charity
are assigned to those units.
Financial instruments
A financial asset or a fi'nancial liability is recognised only when the entity becomes a party to the
contractual provisions of the in5trurnent.
Basic financial instrument5 are initially recognised at the amount receivable or payable including
any related transaction costs, unles5 the arrangement constitutes a financing transaction, where it
is recognised at the present value of the future payments discounted at a market rate of interest
for a similar debt instrument.
Current assets and current liabilitie5 are subsequently measured at the cash or other consideration
expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cost.
17

Causeway Rural & Urban Network
Company Limlted by Guarantee
Notes to the Financial Statements (conlinuedj
Year anded 31 March 2023
Accountlng policles fconthuedj
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which
the related service is provided. Prepaid contributions are recognised as an asset to the extent that
the prepayment will lead to a reduction in future payments or a cash refund.
When contributions are not expected to be settled wholly within 12 months of the end of the
reporting date in which the employees render the related ser4ice, the liability is measured on a
discounted present value basis. The unwinding of the discount is ￿COgniSed as an expense in the
period in which it arises.
Limitod by guarantee
Causelvay Rural & Urban Network is a company limited by guarantee and accordingly does not
have a share capital.
Every member of the company undertakes to contribute such amount as may be required not
exceeding £1 to the assets of the charitable company in the event of its being vmund up while he
or she is a member, or within one year after he or she ceases to be a member.
Charftable actlvltles
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Grants Receivable-DfC
Grants Re￿1Vab1e-PHA Small Grants
Grants Receivable-causeway Coast & Glens
Grants Receivable'.HSTCT
Grants Receivable.'Radius Housing
Grants Receivable-NACCN
Grants Receivable-IFI-PYDP
Grants Receivable-CDH
Grants Recetvable-BB Health Forum
Grants Receivable-BCPP
Income from Charitable activities
Grants Receivable-The National Lottery Community
Fund
Grants Receivable-TEO Good Relations Step
Grants Receivable-TEO Shared Threads
Grants Re￿IVable-Northern Healthy Lrfestyle
Partnership
Grants Receivable-causeway CYPSP
71,737
10,894
71.737
10.894
2,500
1,575
87,151
3,000
29,189
2,500
1,575
87,151
3.000
29.189
6,370
6.370
123,583
123.583
27,164
27,164
3.860
400
3,860
400
243.849
123,583
367,432
18

Causeway Rural & Urban Network
Company Limited by Guarantee
Notes to the Flnanclal Ststements (condnuedj
Year ended 31 March 2023
Charitable actlvities (conrfnued)
Unrestricted
Funds
Restricted Total Funds
Funds
2022
Grants ReGeivable-DFC
Grants Receivable-PHA Small Grants
Grants Receivable-causeway Coast & Glens
Grants Receivable.'HSTCT
Grants Receivable.'Radius Housing
Grants Receivable-NACCN
Grants Receivable-IFI-PYDP
Grants Receivable-CDH
Grants Receivable-BB Heatth Forum
Grants Receivable-BCPP
Income from Charitable activities
Grants Receivable-The National Lottery Comrnunity
Fund
Grants Receivable-TEO Good Relations Step
Grants Receivable-TEO Shared Threads
Grants Receivable-Northern Healthy Lifestyle
Partnership
Grants Receivable-causeway CYPSP
68,876
23.300
10.066
9,580
68,876
23.300
10.066
9,580
1.251
59,758
10,000
26,980
2,000
4,509
1,251
59,758
10,000
26,980
2,000
4,509
460
56,018
100,713
101,173
56,018
272,798
100,713
373,511
Investment income
Unr8Stricted Total Funds Unrestricted Total Funds
Funds
2023
Funds
2022
Bank interest receivable
14
14
19

Causeway Rural & Urban Network
Company Limited by Guarantee
Notes to the Flnancial Statements (contlnued)
Year ended 31 March 2023
Expendlture on charltable actfvities by fund type
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Community projects
Personal Youth Development programme
Support costs
254,577
53,915
4,121
99,435
354,008
53,915
5,171
1,046
312,613
100,481
413,094
Unrestricted
Funds
Restricted Total Funds
Funds
2022
Community projects
Personal Youth Development programrne
Support costs
250,602
38,631
2,746
90,709
341.311
38.631
4,262
1,516
291,979
92,225
384,204
Expenditure on charitable activities by actlvlty type
Activities
undertaken Grant funding
directly of adivities
Support Total funds
costs
2023
Total fund
2022
Community projects
Personal Youth
Development
programme
Governance costs
351,916
2.092
1,658
355,666
342,445
53,915
53,915
3,513
413,094
38,631
3,128
3,513
405,831
2,092
5,171
384,204
Analysls of support costs
Community
projects Total 2023 Total 2022
General office
Finance costs
Govemance cost5
1,509
149
3,513
1,509
149
3,513
1.000
134
3.128
5,171
5,171
4.262
20-

Causeway Rural & Urban Network
Company Llmited by Guarantee
Notes to the Financlal Statements (contlnuedj
Year ended 31 March 2023
10. Net expenditur•
Net expenditure is stated after chargingl(crediting):
2023
2022
Depreciation of tangible fixed assets
1,431
1.379
11. Independent examination fees
2023
2022
Fees payable to the independent examiner for..
Independent examination of the financial statements
560
12. Staff costs
The average head count of employees during the year was 10 (2022: 10). The average number of
fulktime equivalent employees during the year is analysed as follows:
2023
No.
2022
No.
Number of staff
10
10
No employee receNed employee benefrts of more than £60,000 during the year (2022: Nil).
Key Management Personnel
Key management personnel include all persons that have authority and responsibility ft)r planning,
directing and controlling the activities of the charity. The total compensation paid to key
management personnel for services provided to the charity was £42,178 (2022:£41,159).
13. Trustse remunoration and expenses
No remuneration or other benefts from employment with the charity or a related entity were
re￿iVed by the trustees.
No trustee expenses have been incurred.
21

Causeway Rural & Urban Network
Company Llmited by Guarantee
Notss to the Financial Statements (contlnued)
Year ended 31 March 2023
14. Tangible flxed assets
Fixtures and
ffttings
Total
Cost
At 1 Apr 2022
Additions
Disposals
At 31 Mar 2023
20,286
1,804
(1,039)
21,051
20,286
1,804
(1.039)
21,051
Depreciation
At 1 Apr 2022
Charge for the year
Disposals
At 31 Mar 2023
14,772
1,431
(878)
15,325
14,772
1,431
(878)
15,325
Carrylng amount
At 31 Mar 2023
5,726
5,726
5.514
At 31 Mar 2022
5,514
15. Debtors
2023
2022
Prepayments and accrued income
Other debtors
10,797
45,842
56.639
30,345
50,195
80,540
16. Creditors: amounts falllng due within one year
2023
2022
Accruals and deferred income
Other creditors
15.800
5.599
2,204
7.803
15.800
17. Pensions and other post retirement benefits
Defined contribution plans
The amount recognised in income or expenditure as an expense in relation to defined contribution
plans was £12,214 (2022: £11.472).
22

Causeway Rural & Urban Network
Company Limited by Guarantee
Notes to the Flnanclal Statements (conlinutdj
Year ended 31 March 2023
18. Analysis of charitable funds
Unrestricted funds
At
1 Apr 2022
At
Income Expenditure 31 Mar 2023
General funds
134,840
243,854
(312,613)
66,081
At
1 Apr 2021
At
Income Expenditure 31 Mar 2022
General funds
154,008
272,812
(291,979)
134.841
Restricted funds
At
1 Apr 2022
At
Income Expenditure 31 Mar 2023
Restricted Funds
47,423
123,583
(100,481)
70,525
At
1 Apr2021
At
Income Expenditure 31 Mar 2022
Restricted Funds
38,935
100,713
(92,225)
47,423
19. Analysls of net assets between funds
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Tangible fixed assets
Current assets
Creditors less than 1 year
Net assets
2,942
77,460
{14,321)
66,081
2.784
69,220
(1,479)
70,525
5,726
146,680
(15,800)
136,606
Unrestricted
Funds
Restricted Total Funds
Funds
2022
Tangible fixed asset5
Current assets
Creditors less than 1 year
Net assets
2,035
139,859
(7.053)
134,841
3,479
44,694
(750)
47,423
5,514
184,553
(7,803)
182,264
23