**Registered number NI059014**
**COMMUNITY ADVICE LISBURN & CASTLEREAGH (COMPANY LIMITED BY GUARANTEE NOT HAVING A SHARE CAPITAL) 50 RAILWAY STREET, LISBURN, CO ANTRIM, BT28 1XP**
**Report and Accounts**
**31 March 2023**
**(COMPANY LIMITED BY GUARANTEE NOT HAVING A SHARE CAPITAL) 50 RAILWAY STREET, LISBURN, CO ANTRIM, BT28 1XP**
## **COMMUNITY ADVICE LISBURN & CASTLEREAGH**
## **Trustees' / Directors' Report**
The Trustees present their report and financial statements for the year ended 31 March 2023.
**Charity name:** Community Advice Lisburn & Castlereagh **Charity registration number:** XN45350 **Registered number:** NI059014 **Charity's principal office:** Bridge Community Centre Railway Street Lisburn BT28 1XP **Chartered Accountants** Adrian Hall & Co Chartered Accountants and Reporting Accountants 1st Floor 100 Main Street BANGOR Co Down BT20 4AG **Solicitors** McFarland and Graham McCombe 41-43 Bachelors Walk LISBURN BT28 1XN **The members of the Board of Trustees of the charity during the year ended 31 March 2023:** Martin Busch Esq Chairman Mrs Yvonne Craig Chairman Jonathon David McCombe Vice-Chairman Mrs Pamela Neill Company Secretary / Treasurer
**The members of the Board of Trustees of the charity during the year ended 31 March 2023:**
**The members of the Board of Trustees of the charity at the date the report and financial statements were approved were:**
Mrs Yvonne Craig Chairman Jonathon David McCombe Vice-Chairman Mrs Pamela Neill Company Secretary / Treasurer
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**(COMPANY LIMITED BY GUARANTEE NOT HAVING A SHARE CAPITAL) 50 RAILWAY STREET, LISBURN, CO ANTRIM, BT28 1XP**
## **COMMUNITY ADVICE LISBURN & CASTLEREAGH**
## **Trustees' / Directors' Report**
## **Principal objectives and activities**
## Objects
Community Advice Lisburn & Castlereagh ("CALC") aims to:-
1. Ensure that individuals do not suffer through lack of knowledge of their rights and responsibilities or of the services available to them, or through an inability to express their needs effectively; and
2. To exercise and maintain a responsible influence on the development of social policies and services both locally and nationally.
Advice and support are free, confidential, impartial and available to everyone regardless of race, sex, political opinion, religious belief, age or disability. Advice is provided in urban and rural locations and can be accessed by personal call, telephone or e-mail. Information sessions are available to groups on request and to schools and colleges. Our home visiting service ensures a service that is flexible and available to all.
By using this report as a guide and reviewing it regularly, it is hoped that it will help CALC to continue to work at a professional level but will assist in securing funding from a variety of sources to recruit staff and expand our service delivery. We hope that the plan will prove to existing and potential funders that CALC has enormous potential given that it provides independent, impartial and non-judgemental advice in the city providing a service in a community of 144,381 people.
## Activities
We have an ever-increasing diverse population with a variety of advice needs. It is therefore a challenge for CALC to evolve to rise to these challenges, not least increasing language difficulties as our migrant population increases.
CALC provides further information and advice to clients through having staff trained in particular roles, being;
Benefit advice and checks, Money Advice, going into communities and providing an Outreach Service, Tribunal Representation and a Home Visiting Service.
CALC greatly acknowledges the support and assistance offered by Volunteers. Volunteers wishing to give of their time in offering their skills to CALC, are given an assessment of their skills and level of knowledge that would be beneficial to CALC support to the paid staff and being able to provide expertise knowledge to the many clients requiring assistance and advice.
All Volunteers undertake the mandatory training and are trained to the same high level as paid staff.
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## **COMMUNITY ADVICE LISBURN & CASTLEREAGH**
**(COMPANY LIMITED BY GUARANTEE NOT HAVING A SHARE CAPITAL) 50 RAILWAY STREET, LISBURN, CO ANTRIM, BT28 1XP**
## **Trustees' / Directors' Report**
## **Achievements and performance**
In April 2022 we once again were successful in our bid for the tender for Advice Services in the Lisburn and Castlereagh Council area. This is a 3yr contract with the possibility of a further 2yrs runon. Securing this funding allows us to continue to offer a full Advice service to the community of the LCCC area.
In May 2022 the government first announced there would be Cost of Living payments made to people receiving certain benefits. This resulted in a lot more people seeking advice relating to what benefits they may be entitled too. There was also a big increase of people seeking help relating to Mortgage/housing costs. We also seen a big increase in the number of people being referred to the Food Bank.
## **Financial review**
The Trustees are satisfied with the performance of the charity during the year and the position at 31 March 2023 and consider that the charity is in a strong position to continue its activities during the coming year, and that the charity's assets are adequate to fulfil its obligations.
The Trustee Management Board is working to the guidelines laid down by the Northern Ireland Charity Commission, in regard to having sufficient Reserve Funds in place to cover three months Staff Salaries and build reserves to assist in staff redundancies.
At the 31 March 2023 there was £85,163 of a surplus in unrestricted funds, £63,401 of a surplus in restricted funds together with an operational reserve of £40,000 which the company has put in place to be made available at the discretion of the Directors in furtherance of the objects of the charity.
## Principal funding sources
Funding comes from Lisburn & Castlereagh City Council (LCCC) as a result of the tender awarded. Funding continues to be provided by DFC via LCCC to meet additional costs due to Welfare Reform.
The Core Funding, allows CALC to maintain the level of expertise in our paid staff. Without the core funding, severe operational strain would be placed on CALC providing a service to the client and the community.
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**COMMUNITY ADVICE LISBURN & CASTLEREAGH**
**(COMPANY LIMITED BY GUARANTEE NOT HAVING A SHARE CAPITAL) 50 RAILWAY STREET, LISBURN, CO ANTRIM, BT28 1XP**
## **Trustees' / Directors' Report**
## **Structure, governance and management**
## Governing document
Community Advice Lisburn & Castlereagh is a company limited by guarantee and not having a share capital, whose registered office is situated in Northern Ireland. The company was incorporated on 20 April 2006.
The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association.
## Recruitment and appointment of board of trustees
Newly appointed Trustees, must undertake Good Governance Training, to allow them to be fully functional sitting on a Community Advice Trustee Management Board and possess the skills of being able to communicate with others, ask probing questions, be able to analyse and identify areas of concern and offer sound advice and in addressing such concerns and be approachable to staff and outside agencies for networking opportunities, e.g. Social Security Agency and Northern Ireland Housing Agencies. All Trustee Management Board Members are expected to promote CALC and support the working of CALC.
Trustee Management Members will give leadership in managing, resourcing and developing CALC's Strategy for future years, to have CALC placed and relevant in an always-changing society, driven by population and economic factors.
Trustee Management Board to ensure CALC has a risk assessment in place, to cover IT Failure with a sound back up procedure in place, a staff reporting structure chain to protect staff in the working environment and good financial audit checks in place to protect all involved in the financial management procedures.
Mrs Pamela Neill Company Secretary
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**COMMUNITY ADVICE LISBURN & CASTLEREAGH (COMPANY LIMITED BY GUARANTEE NOT HAVING A SHARE CAPITAL) 50 RAILWAY STREET, LISBURN, CO ANTRIM, BT28 1XP**
## **Independent examiner's report to the Trustees of COMMUNITY ADVICE LISBURN & CASTLEREAGH**
I am reporting on the financial statements of COMMUNITY ADVICE LISBURN & CASTLEREAGH for the year ended 31 March 2023 which are set out on pages 7 to 14.
## **Respective responsibilities of Trustees and examiner**
The charity’s trustees are responsible for the preparation of the financial statements The charity’s trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. The charity is preparing accrued financial statements and I am qualified to undertake the examination by being a qualified member of the Institue of Chartered Accountants Ireland.
It is my responsibility to:-
- ●examine the financial statements under section 145 of the Charities Act 2011;
- to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act;
- ●to state whether particular matters have come to my attention.
## **Basis of independent examiner's report**
My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the financial statements present a ‘true and fair view’ and the report is limited to those matters set out in the next statement.
## **Independent examiner's statement**
In connection with my examination, no matter has come to my attention:-
- (1) which gives me reasonable cause to believe that in any material respect the requirements: ●to keep accounting records in accordance with section 130 of the 2011 Act and section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and
- ●to prepare financial statements which accord with the accounting records and comply with the accounting requirements of the 2011 Act and section 44(1)(b) of the 2005 Act and Regulation 8 of the 2006 Accounts Regulations
- ●have not been met; or
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## **COMMUNITY ADVICE LISBURN & CASTLEREAGH**
**(COMPANY LIMITED BY GUARANTEE NOT HAVING A SHARE CAPITAL) 50 RAILWAY STREET, LISBURN, CO ANTRIM, BT28 1XP**
## **Independent examiner's report to the Trustees of COMMUNITY ADVICE LISBURN & CASTLEREAGH**
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.
## **RICHARD C SHIELDS MA, FCA**
Chartered Accountant and Reporting Accountant Adrian Hall & Co 1st Floor 100 Main Street BANGOR, Co Down BT20 4AG
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**COMMUNITY ADVICE LISBURN & CASTLEREAGH (COMPANY LIMITED BY GUARANTEE NOT HAVING A SHARE CAPITAL) 50 RAILWAY STREET, LISBURN, CO ANTRIM, BT28 1XP**
## **Income and Expenditure Account for the year ended 31 March 2023**
|**Notes**
**INCOMING RESOURCES**
Grants and donations
2
Other Income
3
**EXPENDITURE**
Administration costs
4
**SURPLUS / (DEFICIT) OF INCOME OVER**
**EXPENDITURE FOR THE YEAR**
Accumulated Surplus of Income over
Expenditure carried forward at 1 April 2022
Funds transferred to operationl reserve
**SURPLUS OF INCOME OVER**
**EXPENDITURE AT 31 MARCH 2023**
.|**Total**
**Total**
**Unrestricted**
**Restricted**
**Funds**
**Funds**
**Funds**
**Funds**
**2023**
**2022**
**£**
**£**
**£**
**£**
173,505
50,158
223,663
278,111
-
61
61
-
173,505
50,219
223,724
278,111
157,769
57,993
215,762
233,362
15,736
(7,774)
7,962
44,749
85,163
63,401
148,564
103,815
(10,000)
-
(10,000)
-
90,899
55,627
146,526
148,564|
|---|---|
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## **COMMUNITY ADVICE LISBURN & CASTLEREAGH**
**(COMPANY LIMITED BY GUARANTEE NOT HAVING A SHARE CAPITAL) 50 RAILWAY STREET, LISBURN, CO ANTRIM, BT28 1XP**
**Balance Sheet as at 31 March 2023**
|**Notes**
**Current assets**
Debtors and prepayments
Bank balances
Cash in hand
**Creditors: amounts falling due**
**within one year**
6
**Net current assets**
**Net assets**
**Financed by:-**
**OPERATIONAL RESERVE**
7
**FUNDS EMPLOYED**
Unrestricted funds
Restricted funds|**2023**
**£**
**£**
1,492
197,581
2
199,075
(2,549)
196,526
196,526
50,000
90,899
55,627
146,526
196,526|**2022**
**£**
**£**
1,492
189,170
2
190,664
(2,100)
188,564
188,564
40,000
85,163
63,401
148,564
188,564|
|---|---|---|
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
The financial statements have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.
Approved by the Board of Trustees on
Mrs Yvonne Craig (Chairman) Trustee / Director
Mrs Pamela Neill (Company Secretary / Treasurer) Trustee / Director
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**COMMUNITY ADVICE LISBURN & CASTLEREAGH (COMPANY LIMITED BY GUARANTEE NOT HAVING A SHARE CAPITAL) 50 RAILWAY STREET, LISBURN, CO ANTRIM, BT28 1XP**
## **Notes to the Financial Statements for the year ended 31 March 2023**
## **1 Accounting policies**
## _**Basis of preparation**_
These financial statements have been prepared in accordance with the Financial Reporting Standard for Smaller Entities (FRSSE), effective April 2008, and all other applicable accounting standards, as modified by the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales, (revised June 2008), adapted to meet the needs of unincorporated organisations. The only exceptions are where assets for charity use are not depreciated because their life is so long and the residual value is so high that it is considered that the depreciation charge is not material - freehold property. The financial statements have been drawn up in accordance with the provisions of the Charities (Accounts and Reports) Regulations 2008, and include the results of the charity's operations which are described in the Trustees' Report, all of which are continuing.
Insofar as the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales, (revised in June 2008) requires compliance with specific Financial Reporting Standards other than the FRSSE, then the specific Financial Reporting Standards have been followed where their requirements differ from those of the FRSSE.
The charity has taken advantage of the exemption in the FRSSE from the requirement to produce a cashflow statement.
The particular accounting policies adopted are set out below.
## _**Accounting convention**_
The financial statements are prepared,on a going concern basis, under the historical cost convention.
The charity is entirely dependent on continuing grant aid and as a consequence the going concern basis is also dependent on the continuing grant aid.
## _**Incoming Resources**_
Incoming resources are accounted for on a receivable basis deferred as described below where appropriate.
## _**Investment income**_
Bank interest is included in the income and expenditure account on a receipts basis.
## _**Deferred income**_
In accordance with the Statement of Recommended Practice for Accounting and Reporting (revised June 2008) issued by the Charity Commissioners for England & Wales grants received in advance and specified by the donor as relating to specific accounting periods or alternatively which are subject to conditions which are still to be met, and which are outside the control of the charity or where it is uncertain whether the conditions can or will be met, are deferred on an accruals basis to the period to which they relate. Such deferrals (where applicable) are shown in the notes to the financial statements and the sums involved are shown as creditors in the financial statements.
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**COMMUNITY ADVICE LISBURN & CASTLEREAGH (COMPANY LIMITED BY GUARANTEE NOT HAVING A SHARE CAPITAL) 50 RAILWAY STREET, LISBURN, CO ANTRIM, BT28 1XP**
## **Notes to the Financial Statements for the year ended 31 March 2023**
## _**Recognition of liabilities**_
Liabilities are recognised on the accruals basis in accordance with normal accounting principles, modified where necessary in accordance with the guidance given in the Statement of Recommended Practice for Accounting and Reporting (revised June 2008) issued by the Charity Commissioners for England & Wales .
## _**Resources expended**_
Charitable expenditure includes all expenditure directly related to the objects of the charity and comprises the following:-
Costs of raising and generating funds;
Activities in furtherance of the charity's objectives;
The costs of activities in furtherance of the charity's objectives represents the cost of goods and services and ancillary trading costs that have been incurred in charitable activities;
Support costs of activities;
Support costs of activities for charitable purposes include salary costs;
Management and administration of the charity;
Management and administration costs represent expenditure incurred in the management of the charity's assets, organisational administration and compliance with charitable and statutory requirements. In accordance with the requirements of the SORP 2005, such costs are allocated over the various activities of the charity;
## _**Taxation**_
As a charity, the Company benefits from various exemptions from taxation, afforded by tax legislation. It is therefore not liable to corporation tax on income or gains falling within those exemptions.
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**COMMUNITY ADVICE LISBURN & CASTLEREAGH (COMPANY LIMITED BY GUARANTEE NOT HAVING A SHARE CAPITAL) 50 RAILWAY STREET, LISBURN, CO ANTRIM, BT28 1XP**
## **Notes to the Financial Statements**
## **for the year ended 31 March 2023**
## **2 Incoming resources - grants and donations**
||||**Total**|**Total**|
|---|---|---|---|---|
||**Unrestricted**|**Restricted**|**Funds**|**Funds**|
||**Funds**|**Funds**|**2023**|**2022**|
||**£**|**£**|**£**|**£**|
|Lisburn City Council|173,300|-|173,300|173,300|
|Lisburn City Council - Welfare Reform|-|5,302|5,302|45,612|
|Lisburn City Council - COVID financial inclusion grant|-|-|-|10,919|
|Lisburn City Council - Salary contributions|-|31,640|31,640|-|
|Department For Communites - Utility costs funding|-|1,500|1,500|-|
|Advice NI - Salary contribution|-|11,716|11,716|39,469|
|Advice NI - Hosting costs|-|-|-|8,341|
|Advice NI - Office aid re. Covid-19|-|-|-|450|
|Local fundraising|205|-|205|20|
||173,505|50,158|223,663|278,111|
## **3 Incoming resources - other income**
|Bank interest received|**Total**
**Total**
**Unrestricted**
**Restricted**
**Funds**
**Funds**
**Funds**
**Funds**
**2023**
**2022**
**£**
**£**
**£**
**£**
-
61
61
-
-
61
61
-|
|---|---|
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**COMMUNITY ADVICE LISBURN & CASTLEREAGH (COMPANY LIMITED BY GUARANTEE NOT HAVING A SHARE CAPITAL) 50 RAILWAY STREET, LISBURN, CO ANTRIM, BT28 1XP**
## **Notes to the Financial Statements**
## **for the year ended 31 March 2023**
## **4 Total resources expended**
|Salaries
Employer's National Insurance
Employers NIC Allowance
Pension costs
Staff training and welfare
Rent - office
Insurance - Office
Insurance - Professional Indemnity
Equipment expensed
Travel and subsistence
Volunteers and staff dinners
Bank fees
Postage
Printing and stationery
Telephone and fax
Telephone upgrades
Advertising
Computer costs
Computer upgrades
Legal and professional fees
Independent Examiner's fee
Accountancy fees
Payroll services
Information and publications
Subscriptions
Sundry expenses
Cleaning|**Total**
**Total**
**Unrestricted**
**Restricted**
**Funds**
**Funds**
**Funds**
**Funds**
**2023**
**2022**
**£**
**£**
**£**
**£**
112,980
51,824
164,804
175,970
8,227
5,354
13,581
9,555
(3,047)
(1,953)
(5,000)
(4,001)
1,214
1,258
2,472
3,713
1,280
-
1,280
693
14,057
1,370
15,427
20,468
649
-
649
595
692
-
692
641
18
-
18
1,034
1,009
-
1,009
583
637
-
637
-
267
40
307
356
137
-
137
290
672
-
672
420
2,723
-
2,723
5,305
4,318
-
4,318
-
128
-
128
2,648
750
-
750
2,770
464
-
464
815
7,160
-
7,160
7,160
735
-
735
735
915
-
915
915
500
-
500
618
346
-
346
531
810
-
810
1,278
50
100
150
270
78
-
78
-
157,769
57,993
215,762
233,362|
|---|---|
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**COMMUNITY ADVICE LISBURN & CASTLEREAGH (COMPANY LIMITED BY GUARANTEE NOT HAVING A SHARE CAPITAL) 50 RAILWAY STREET, LISBURN, CO ANTRIM, BT28 1XP**
**Notes to the Financial Statements for the year ended 31 March 2023**
## **4 Total resources expended (continued)**
|Other direct costs include:-
Trustees' remuneration
Auditor's remuneration (including expenses):-
Independent Examiner's fee
Accountancy services|**2023**
**£**
-
735
915|**2022**
**£**
-
735
915|
|---|---|---|
The Trustees / Directors neither received nor waived any emoluments during the year (2022: £Nil).
|**5**
**Staff costs**
**2023**
**£**
Wages and salaries
164,804
Social security costs
8,581
Pension costs
2,472
175,857
**2023**
No of Employees:-
Administrative / Advisory staff
9
Management staff
1
10
**6**
**Creditors: amounts falling due within one year**
**2023**
**£**
Trade creditors and accruals
2,549
2,549
The average number employed by the company (including part-time employees) within
each category of persons was:-|**2022**
**£**
175,970
5,554
3,713
185,237
**2022**
8
1
9
**2022**
**£**
2,100
2,100|
|---|---|
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**COMMUNITY ADVICE LISBURN & CASTLEREAGH (COMPANY LIMITED BY GUARANTEE NOT HAVING A SHARE CAPITAL) 50 RAILWAY STREET, LISBURN, CO ANTRIM, BT28 1XP**
## **Notes to the Financial Statements for the year ended 31 March 2023**
|**7**
**Operational reserve**
At 1 April 2022
Movement during the year
At 31 March 2023|**2023**
**£**
40,000
10,000
50,000|**2022**
**£**
40,000
-
40,000|
|---|---|---|
The company has put in place an operational reserve of £50,000 (a further £10,000 transferred during the financial year on 28 March 2023) to be made available at the discretion of the Trustees / Directors in furtherance of the objects of the charity and settle any redundancy payments should they arise.
## **8 Limited company**
The liability of members is limited under the terms of the Company’s Memorandum. Every member of the Company undertakes to contribute such amount as may be required, not exceeding £1 to the company’s assets if it should be wound up while he or she is a member or within one year after he or she ceases to be a member towards the winding up.
## **9 Contract Bond**
A Contract Bond was opened on 11th June 2008 by Martin Busch Esq (the "Bureau" Chairman) and Wesley Doak Esq (the then "Bureau" Treasurer) to permit the bank to pay out salaries up to £20,000.
## **10 Provisions Available for Small Entities (PASE)**
In common with many other companies of our size and nature we use our auditors to assist with the preparation of the financial statements.
## **11 Related Party Transactions**
During the year ended 31 March 2023, the company no related party transactions that had a material effect on our business, financial position, or results in the reporting period.
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