Company registered number: N1619350 Charity registered number: NIC106210 CARA-FRIEND (Prlvate company limited by guarantee without share capltall TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 Tony Clarke 53 Andersonstown Road Belfast BTII 9AG
CARA-FRIEND CONTENTS PAGE Reference and administrative details of the charity, its trustees and advisers Annual Report of the Trustees Independent Examiner Report Statement of Financial Activities Balance Sheet 10 Notes to the Financial Statements 11-17
CARA-FRIEND IPrivate company limited by guarantee without share capital) TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 Trustees, Annual Report (Incorporating the Director's Report) STRUCTURE, GOVERNANCE AND MANAGEMENT The charity is controlled by its governing document, a Memorandum and Articles of Association, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. The company was incorporated on 16 July 2013 and registered with the Charity Commission for Northern Ireland on 27 July 2017. REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number N1619350 Registered Charity number NIC106210 Registered office 23-31 Waring Street Belfast Northern Ireland BTI 2DX CHAIRPERSON Matthew Leebody TRUSTEES Matthew Leebody Chair Niall Gillespie Treasurer, Secretary Colin Flinn Sonya Mcmullan INDEPENDENT EXAMINER Tony Clarke 53 Andersontown Road Belfast BTII 9AG
CARA-FRIEND IPrivate company limited by guarantee without share capital) TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 Trustees, Annual Report (Incorporating the Director's Report) The Trustees present their annual report together with the financial statements of the company for the 01 April 2022 to 31 March 2023. The financial statements have been prepared in accordance with the accounting policies set out in note I to the financial statements and comply with the cornpany's governing document, the Companies Act 2006 and "Accounting and Reporting by Charities.. Statement of Recommended Practices applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021 (as amended for accounting periods commencing from l January 2016) Structure, Governance and Trustees Cara-Friend which is registered as a charity with the Charity Commission for Northern Ireland, was incorporated as a company limited by guarantee in Northern Ireland, registration number N1619350, with the objective of undertaking charitable activities for the benefit of the inhabitants of Northern Ireland. Chief Officerfs Report Cara-Friend has during this, its 48th year of operation, faced a hugely increased demand for all our services, both in terms of face to face services and online service delivery, and has continued to meet that demand as well as plan and deliver new services. Our range of LGBTQl+ frontline service delivery areas now include.. LGBTQl+ Inclusive Business Charter LGBTQl+ Inclusive Schools, Charter & Education Services LGBTQl+ Awareness Training Regional LGBTQl+ Youth Services Network Trans Specific Youth Services LGBTQl+ Pop Up Libraries Project LGBTQl+ Regional Youth Network Family Support Project LGBTQl+ Switchboard / Helpline LGBTQl+ Domestic Abuse Support LGBTQl+ Community Development Services & Events LGBTQl+ Mental Health & Mindfulness Project Advocacy, Campaigning, Policy and Volunteering We have maintained good relationships with key statutory and charitable funders as well as developing a host of relationships with new funders such as Trusts and businesses.
CARA-FRIEND IPrivate company limited by guarantee without share capital) TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 Trustees, Annual Report (Incorporating the Director's Report) continued... Chief Officer's Report Continuted Our range of funders has diversified greatly and includes the following, among others: Dept of Health Education Authoritv BBC Children In Need Comic Relief Big Lottery Awards For All Belfast City Counci I John Moores Foundation IBM Citi Bank Joseph Rowntree Foundation Danske Bank The Community Foundation Nl CME Group Translink Halifax Pinsent Masons Allen & Ovarv Bank Of Ireland Garfield Weston Foundation In the last year, Cara-Friend experienced an unprecedented surge in demand for our services. This surge is attributable to a confluence of factors, including:
A significant surge in demand for our LGBTQIA+ Inclusive Schools Charter and LGBTQIA+ Inclusive Business Charter due to increased investment from new sponsors into these innovative programmes of work. The enhanced accessibility of our online services, which proved to be a lifeline and sole avenue to achieving support for LGBTQIA+ individuals residing in rural and isolated locales. The compatibi lity of onli ne platforms such as discord servers with the preferences a nd needs of younger community members, particularly those who are not openly out and previously did not engage with in-person services, and especially those who have A heightened demand for mental health support services within our community, a direct aftermath of the stress brought on by the increase to the cost of living, a more hostile policy and media landscape, compounding the pre-existing challenges facing LGBTQIA+ individuals in society today.
CARA-FRIEND (Private company limlted by 8uarantee without share capital) TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 Trustees, Annual Report (Incorporating the Director's Report) continued... Chief Offlcerfs Report Continuted In Northern Ireland, the journey towards a soclety that embodies inclusivity, tolerance, and acceptance continues at a gradual pace. At Cara-Friend, we take pride In being at the forefront of this transformative Journeyi spearheading public campaign coalitions that have historically brought about significant legislative milestones, such as the legalisation of Equal Marriage. Our collaborative efforts with fellow campaigners and polltlcal allies were instrumental In securing a Stormont vote to ban Converslon Therapy. We eagerly anticipate further advancements from the Department for Communities in terms of new legislation pertainlng to this matter and the long-awaited Sexual Orientation Strategy. Our engagement in various public consultations, submissions, forums, and advocacy efforts has been crucial in promoting the Equality and Human Rights Agendas for LGBTQIA+ individua15 of all ages and backgrounds throughout Northern Ireland. Moreover, we have strategically nurtured a discreet and constructlve dialogue wlth those who oppose the LGBTQIA+ community, focusing on engagement and education rather than solely relying on protest. We extend our heartfelt 8ratitude to our dedicated staff, volunteers, and Board members. Their unwavering commitment, expertlse, and professionallsm are the bedrock upon which Cara-Friend has built its reputation. Thanks to their efforts, our service users have continued to recelve invaluable support across a spectrum of servlces including our helpllne, community events, youth services, family support, training, education, as well as serv5ces addressing domestic abuse and mental health. Their dedication has also ensured that Cara-Friend not only maintains but also enhances its stature as an organisation that truly listens to and is guided by the LGBTQIA+ community. We are more than an organisation; we are a familyto all those withln the LGBTQIA+ community who rely on us. Our fundamental mission is to walk alongside our service users and community members, supporting them on their Journey towards a more affirmlng Northern Ireland. A future where they can lead happier, safer, and more fulfilled lives, free from prejudice and discrimination. This commitment extends to all persecuted and oppressed minorities in Northern Ireland, affirming our belief that equality should be universal and indlscriminate. We also pledge to do so for all persecuted or oppressed minorities in N. Ireland. Equality is equality for all. Stev Williamson Director, Cara-Friend
CARA-FRIEND {Private company limited by guarantee without share capital) TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 Trustees, Annual Report (Incorporating the Director's Report) continued... Staff and Volunteer Personnel (Continued) Going Concern After making appropraite enquiries, the trustees have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseable future. For this reason they continue to adopt the going concern basis in preparing the financial statements. Further details reqarding the adoption of the going concern basis can be found in the Accounting Policies. Financial Review The results for the year ended 31 March 2023 are set out on pages 9 and 10 of the financial statements. The total income for the year ended 31 March 2023 amounted to £441,211 {2022.' £391,023). The total expenditure was £486,708 {2022: £399,138) The Trustees consider that the unrestricted funds of the charity is sufficient and adequate to fulfil their obligations. The charity held £2,522 in reserves at the year end12022: £22,816}. Reserves Policy The income of the Company is considered adequate and the risks associated with any significant reduction in income is regarded as unlikely. The Trustees are satisfied with the current level of reserves at the present time. The Trustees are reviewing the Reserves Policy in the current year.
CARA-FRIEND IPrivate company limited by guarantee without share capitall TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 Trustees, Annual Report (Incorporating the Dlrector's Report) continued... Trustees, responsibillties statement The Trustees (who are also dlrectors of Cara-Friend for the purposes of company law) are responslble for preparlng the Trustees, report and the financial statements in accordance with applicable law and United Kin8dom Accounting Standard (United Kingdom Generally Accepted Accounting Practice) Company law requires the trustees to prepare financial statements for each financlal year. Under company law the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the income resources and application of resources, including the income and expenditue of the charitable company for that period. In preparing these flnancial statements, the Trustees are required to: select suitable accounting policies and then apply them consistently observe the methods and principles in the Charities SORP; make judgments and accounting estimates that are reasonable and prudent; prepare the financial statements on the going concern basis unless it is inapproprlate to presume that the charitable company will continue in operation. The Trustee5 are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transaction and disclose with reasonable accuracy at any time the financial posltion of the charitable company and the enable them to ensure that the financial statements comply with the Companies Act 2016. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. This report was approved by the Trustees, on So,01.Llt and signed on behalf by.. Niall illesp Trustee
CARA-FRIEND IPrivate company limited by guarantee without share capital) TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CARA-FRIEND I report on the financial statements of the company for the year ended 31 March 2023 which are set out on pages 9 and 10. This report is made solely to the company's Trustees, as a body in accordance with section 65(3}(a) of the Charities Act Northern Ireland 2008 and re8ulations made under section 66 of the Act. My work has been undertaken so that I might state to the company's Trustees those matters l am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the company and the company's Trustees as a body, for my work of this report. Respective responsibilities of trustees and examiner As the company's Trustees (and also the directors of the company for the purpose of company lawl you are responsible for the preparation of the financial statements in accordance with the requirments of the Companies Act 2006. Having satisfied myself that the company is not Subject to audit under company law, and is eligable for Independant examination. It is my responsibility to: examine the accounts under section 65 of the Charities Act follow the procedures laid down in the general Directions given by the Commission under section 6519)Ibl of the Charities Act state whether particular matters have come to my attention. Basis of Independent Examiner's report I have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general directions given by the Charitv Commission for Northern Ireland under section 65191{b} of the Charities Act. My examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It was also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters. Independent examinerf5 Statement 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 63 of the Charities Act That the accounts do not accord with those accounting records That the accounts do not comply with the accounting requirements of the Charities Act That there is further information needed for a proper understanding of the accounts to be reached.
CARA-FRIEND (Private company limited by guarantee without share capital) TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CARA-FRIEND CONTINUED... I have completed my examination and have no concerns in respect of the matters111 to {4) listed above and, in connection with following the directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention. Tony Clarke 53 Andersonstown Road Belfast BTII 9AG Date:
CARA-FRIEND (Private company limited by guarantee without share capital) TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 STATEMENT OF FINANCIAL ACTIVITIES INCORPORATING THE INCOME AND EXPENDITURE ACCOUNT Year to Unrestricted Restricted 31-Mar-23 Funds Funds TOTAL Year to 31-Mar-22 TOTAL Note Income from: Donations and Legacies Charitable Activities 419,028 419,028 22.183 363,892 27,131 22,183 Total Income 22,183 419,028 441,211 391,023 Expenditure on: Charitable Activities 76,262 410,446 486,708 399,138 Total Expenditure: 76,262 410,446 486,708 399,138 Net income/{Expenditure) (54,079} 8,582 145,497) 18,1151 Transfers between funds 33,785 (33,785) Net movement in funds (20,294) (25,203) (45,497) {8,1151 Reconciliation of Funds Total funds brought forward 22,816 48,393 71,209 79,323 Total Funds carried forward 2,522 23,190 25,711 71,208 The statement of financial activities includes all gains and losses recognised in the year. All incoming resources and resources expended derive from continuing activities. The statement of financial activities also complies Wlth the requirements for an income and expenditure account under the Companies Act 2006. The notes on page 11 to 17 form an integral part of these accounts
CARA-FRIEND (Private company limited by guarantee without share capital) TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 BALANCE SHEET As at 31 March 2023 2023 2022 Note Fixed Assets Tangible Assets Current Assets Debtors Cash at bank 13,727 18,583 32,310 5,727 74,955 80,682 Llabilltles Creditors: amounts falllng due wlthln one year (6,6001 19,475) Net Current Assets 25,710 25,711 71,208 71.208 Net assets Funds Restricted Unrestricted 23,190 2,522 48,393 22,815 TOTAL FUNDS 12 25,711 71,208 The company15 entitled to the exemption from the audlt requlrement contalned In 5ertlon 477 of the Companies Act 2006, for the year ended 31 March 2023. The trustees acknowledge their responsibillties for ensurlng that the charity keeps accountlng records which comply with section 386 of the Act and for preparlng financlal statements whlch glve a true and falr view of the state of affalrs of the company as at the end of the financial year and of Its Incomlng resources and appllcatlon of resources, Includlng Its Income and expendlture, for the flnancial year In accordance wlth the requlrements of sectlons 394 and 395 and which otherwise comply wlth the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company. The Members have not required the company to obtain an audit of its financial statements for the year In questlon in accordance with section 476. These financial statements have been prepared in accordance wlth the provisions applicable to companies subject to the small companies regime, 3d . p.i.:l%........ and were signed The financial statements were approved by the board directors on ..... on their behalf by: Niall Gillesp Trustee The notes on page 11 to 17 form and integral part of these accounts 10
CARA-FRIEND (Private company limited by guarantee without share capitall TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 NOTES TO THE ACCOUNTS l Accounting policies Charity information Cara-Friend is a private company limited by guarantee incorporated in Northern Ireland, The registered office is.. 23-31 Waring Street Belfast, BTI 2DX. 1.1 Accounting convention The accounts have been prepared in accordance with the charity's governing document, the Companies Act 2006 and "Accounting and Reporting by 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 (FRS 102) (as amended for accounting periods commencing from l January 2016). The charity is a Public Benefit Entity as defined by FRS 102. The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin I not to prepare a Statement of Cash Flows. The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £. The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below. 1.2 Going concern At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future, Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements. 1.3 Charitable funds Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives unless the funds have been designated for other purposes. Restricted funds are subject to specific conditions by donors as to how they may be used. 1.4 Incoming resources Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received. 11
CARA-FRIEND IPrivate company limited by guarantee without share capitall TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 NOTES TO THE ACCOUNTS CONTINUED.,. 1.4 Incoming resources (continued) Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods and services provided in the normal course of business, net of discounts, VAT and other sales related taxes. 1.5 Resources expended Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measure reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. The charity is below the charity audit threshold and therefore is exempt from reporting expenditure on an activity basis. The charity has opted to report by the nature of expenditure rather than on an activity basis. 1.6 Tangible fixed a55ets Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases: Fixtures and Fittings 15% on cost Computers 20% on cost 1.7 Cash and cash equivalents Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowing5 in current liabilities. 1.8 Financial instruments The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12'0ther Financial Instruments Issues, of FRS 102 to all of its financial instruments. Financial instruments are recognised in the charity's balance sheet when the charity becomes party to contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amount5 and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously 12
CARA-FRIEND (Private company limited by guarantee without share capitall TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 NOTES TO THE ACCOUNTS CONTINUED... 1.9 Basic financial assets Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost usin8 the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. 1.10 Basic financial l labilities Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitute5 a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method. 1.11 Derecognition of financial liabilities Financial liabilities are derecognised when the charity's contractual obli8ations expire or are discharged or cancelled. 1.12 Employee benefit5 The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received. Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits. 1.13 Critical accounting estimates and judgements In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results mav differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. 13
CARA-FRIEND (Private company limited by guarantee without share capital) TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 NOTES TO THE ACCOUNTS CONTINUED... 2 Income from Donations and Le acies 2023 2022 Unrestricted Funds Restricted Funds TOTAL TOTAL Belfast City Council Children In Need Dept. of Health Halifax Education Authority CITI Bank Community Foundation Grant NLCF Ulster Garden Villages LGBT+ Consortium Joseph Rowntree Charity Projects & Other Totals 2023 73,415 34,973 23,779 5,000 71,061 13,500 5,000 76,327 20,000 25,000 30,000 40,973 419,028 73.415 34,973 23,779 5,000 71,061 13,500 5,000 76,327 20,000 25,000 30,000 40,973 419,028 32,997 17,237 23,779 144,161 48,393 11,400 20,830 65,096 363,892 Totals 2022 28,196 335,696 363,892 3 Income from Charitable Activities 2023 2022 Unrestricted Funds Restricted Fund5 TOTAL TOTAL General Donations Training income Totals 2023 4,100 10,462 7,621 22,183 4,100 10,462 7,621 22,183 279 25,078 1,775 27,131 Totals 2022 27,131 27,131 14
CARA-FRIEND (Private company limited by guarantee without share capital) TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 NOTES TO THE ACCOUNTS CONTINUED... 4 Staff Costs and Numbers 2023 2022 Gross Wages and Salaries 373,719 373.719 292,013 292,013 No employee received emoluments of more than £60,000 (2022,. £NIL) The average monthly number of employees during the year, calculated on the basis of full time equivalents, was as follows.. 2023 Number 14 2022 Number 10 5 Ex enditure 2023 2022 Charitable Activities Unrestricted Funds Restricted Funds TOTAL TOTAL Accountancy/professional Advertising/Promotional Bank fees Overheads Insurance IT/Website Costs Programme costs Rent & Utilities Staff Costs Stationary & Supplies Training Sourced Travel Total 2023 600 600 1,200 9,600 3,094 11,58 19,330 19,175 38,505 4,077 5,160 58,638 17,140 292,013 3,774 1,645 3,986 399,138 2,069 16,199 229 35,675 1,549 2,069 68,826 229 373,719 1,549 52,627 338,044 611 76,262 611 410,446 486,708 Totals 2022 111,835 287,304 399,138 15
CARA-FRIEND IPrivate company limited by guarantee without share capital) TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 NOTESTO THE ACCOUNTS CONTINUED... 6 Trustees remuneration & expenses During the year, no Trustees received any remuneration12022- £NILI. During the year, no Trustees received any benefits in kind12022- £NILI. During the year, no Trustees received any reimbursement of expenses12022- £NIL}. 7 Debtors 2023 2022 Grants Receivable Prepayments 13,727 5,727 13,727 5,727 8 Creditors: amounts fallin due within one ear 2023 2022 Accruals & Deferred Income Pension HMRC PAYE 1,200 2,400 5,400 6,600 7,075 7,513 10 Inde endent examiner's remuneration The independent Examiner's remuneration amounts to an Independent Examination fee of £1,200 12022-£1,2001 11 Related art transactions There were no related party transactions during the year. 16
CARA-FRIEND (Private company limited by guarantee without share capital) TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 NOTES TO THE ACCOUNTS CONTINUED... 12 Statement of funds - current ear Balance at l April 2022 Transfer in/out Balance at 31 March 2023 Income Expenditure Restricted funds Education Authority Belfast City Counci I Department of Health Community Foundation Grant NLCF CITI Bank Children in Need Charity projects Halifax Ulster Garden Villages LGBT+ Consortium Joseph Rowntree Total restricted funds 71,061 73,415 23,779 5,000 76,327 13,500 34,973 40,973 5,000 20,000 25,000 30,000 419,028 (71,061) (39,630) 133,785) (23,779) (53,393) (76,327) (13,500) (34,9731 (38,5241 15,0001 16,992} (17,267) (30,000) (410,446) (33,785) 48,393 2,449 13,008 7,733 48,393 23,189 Unrestricted funds General funds Total Unrestricted funds 22,816 22.816 22,183 22,183 (76,262) 33,785 (76,262) 33,785 2,522 2,522 Total of funds - current year 71,209 441,211 {486,708) 25,711 13 Statement of fund - rior ear Balance at l April 2021 Transfer in/out Balance at 31 March 2022 Income Expenditure Total unrestricted funds Total restricted funds Total of funds- prior year 18,340 99,949 267,315 367,264 (38,965} 1267,315) 1306,280) 79,325 18,340 79,325 17