## 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 2024 

|Notes<br>INCOMING RESOURCES<br>Grants and donations<br>2<br>Other Income<br>3<br>EXPENDITURE|173,740<br>49,986<br>223,726<br>223,724|
|---|---|
|||
||199,606<br>88,132<br>287,738<br>215,762|
||(25,866)<br>(38,146)<br>(64,012)<br>7,962<br>90,899<br>55,627<br>146,526<br>148,564<br>-<br>-<br>-<br>(10,000)|
||65,033<br>17,481<br>82,514<br>146,526|
||Total<br>Total<br>Unrestricted<br>Restricted<br>Funds<br>Funds<br>Funds<br>Funds<br>2024<br>2023<br>£<br>£<br>£<br>£<br>173,740<br>49,523<br>223,263<br>223,663<br>-<br>463<br>463<br>61|



Administration costs 4 

(DEFICIT) / SURPLUS OF INCOME OVER EXPENDITURE FOR THE YEAR 

Accumulated Surplus of Income over Expenditure carried forward at 1 April 2023 

Funds transferred to operationl reserve 

SURPLUS OF INCOME OVER EXPENDITURE AT 31 MARCH 2024 



## 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<br>March 2024<br>Notes<br>Current assets<br>Debtors and prepayments<br>Bank balances<br>Cash in hand<br>Creditors: amounts falling due<br>within one year<br>6<br>Net current assets<br>Net assets<br>Financed by:-<br>OPERATIONAL RESERVE<br>FUNDS EMPLOYED<br>7<br>Unrestricted funds<br>Restricted funds|<br>£<br>1,492<br>134,531<br>2|2024<br> <br>£<br> <br>50,000|£<br>1,492<br>197,581<br>2|
|---|---|---|---|
|||||
||136,025<br>(3,511)<br>65,033<br>17,481|||
|||||





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 

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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 

Mrs Yvonne Craig (Chairman) Trustee / Director 

Mrs Pamela Neill (Company Secretary / Treasurer) Trustee / Director 

Notes to the Financial Statements for the year ended 31 March 2024 

- 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. 

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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 

## 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. 

Notes to the Financial Statements for the year ended 31 March 2024 

## 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 2024 

- 2 Incoming resources - grants and donations 

|Incoming resources - grants and donations||
|---|---|
|Lisburn City Council<br>Lisburn City Council - Welfare Reform<br>Lisburn City Council - Salary contributions<br>Department For Communites - Utility costs<br>funding<br>Advice NI - Salary contribution<br>Advice NI - Hosting costs<br>Local fundraising|Total<br>Total<br>Unrestricted<br>Restricted<br>Funds<br>Funds<br>Funds<br>Funds<br>2024<br>2023<br>£<br>£<br>£<br>£<br>173,300<br>-<br>173,300<br>173,300<br>-<br>26,884<br>26,884<br>5,302<br>-<br>-<br>-<br>31,640<br>-<br>-<br>-<br>1,500<br>-<br>21,554<br>21,554<br>11,716<br>-<br>1,085<br>1,085<br>-<br>440<br>-<br>440<br>205|
||173,740<br>49,523<br>223,263<br>223,663|



- 3 Incoming resources - other income 

|Bank interest received<br>4<br>Total resources expended|Total<br>Total<br>Unrestricted<br>Restricted<br>Funds<br>Funds<br>Funds<br>Funds<br>2024<br>2023<br>£<br>£<br>£<br>£<br>-<br>463<br>463<br>61|
|---|---|
||-<br>463<br>463<br>61|
||Total<br>Total|



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(COMPANY LIMITED BY GUARANTEE NOT HAVING A SHARE CAPITAL) 

## COMMUNITY ADVICE LISBURN & CASTLEREAGH 

50 RAILWAY STREET, LISBURN, CO ANTRIM, BT28 1XP 

## Notes to the Financial Statements for 

the year ended 31 March 2024 

||Unrestricted|Restricted|Funds|Funds|
|---|---|---|---|---|
||Funds|Funds|2024|2023|
||£|£|£|£|
|Salaries|148,305|73,048|221,353|164,804|
|Employer's National Insurance|11,201|7,570|18,771|13,581|
|Employers NIC Allowance|(2,991)|(2,009)|(5,000)|(5,000)|
|Pension costs|3,643|3,014|6,657|2,472|
|Staff training and welfare|2,787|-|2,787|1,280|
|Rent - office|11,468|3,667|15,135|15,427|
|Insurance - Office|726|-|726|649|
|Insurance - Professional Indemnity|680|-|680|692|
|Equipment expensed|77|-|77|18|
|Travel and subsistence|1,594|10|1,604|1,009|
|Volunteers and staff dinners|500|-|500|637|
|Bank fees|313|-|313|307|
|Postage|278|-|278|137|
|Printing and stationery|295|216|511|672|
|Telephone and fax|2,694|-|2,694|2,723|
|Telephone upgrades|6,093|-|6,093|4,318|
|Advertising|-|750|750|128|
|Computer costs|438|1,770|2,208|750|
|Computer upgrades|-|-|-|464|
|Legal and professional fees|7,326|96|7,422|7,160|
|Independent Examiner's fee|750|-|750|735|
|Accountancy fees|930|-|930|915|
|Payroll services|1,041|-|1,041|500|
|Information and publications|134|-|134|346|
|Subscriptions|1,304|-|1,304|810|
|Sundry expenses|-|-|-|150|
|Cleaning|20|-|20|78|



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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 2024 

|4 Total resources expended (continued)<br>Other direct costs include:-<br>Trustees' remuneration<br>Auditor's remuneration (including expenses):-<br>Independent Examiner's fee<br>Accountancy services|2024<br>2023<br>£<br>£<br>-<br>-<br>750<br>735<br>930<br>915<br>199,606<br>88,132<br>215,762|
|---|---|



The Trustees / Directors neither received nor waived any emoluments during the year (2023: £Nil). 

|5 Staff costs<br>2024<br>£<br>Wages and salaries<br>221,353<br>Social security costs<br>13,771<br>Pension costs<br>6,657<br>The average number employed by the company (including part-time employees)<br>within each category of persons was:-<br>241,781<br>No of Employees:-<br>2024<br>Administrative / Advisory staff<br>8<br>Management staff<br>1<br>9|2023<br>£<br>164,804<br>8,581<br>2,472<br>175,857<br>2023<br>9<br>1|
|---|---|
||10|



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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 2024 

|6 Creditors: amounts falling due within one year<br>Trade creditors and accruals<br>7 Operational reserve<br>At 1 April 2023<br>Movement during the year<br>At 31 March 2024<br>3,511|The company has<br>2,100|2024<br>£<br>2024<br>£<br>50,000<br>-<br>50,000|2023<br>£<br>2023<br>£<br>40,000<br>10,000<br>50,000|
|---|---|---|---|



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) 

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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 2024 

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 2024, 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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