Company registered number: N1619350
Charity registered number: NIC106210
CARA-FRIEND
{Private company limited by guarantee wlthout share capltall
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
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
(Private company lirnited by guarantee without share capital)
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
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
Reglstered offlce
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
(Private company limited by guarantee without share capital)
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
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 2023 to 31 March 2024.
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 company'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 IFRS 1021" las
amended for accountinR periods commencinR from l January 2019}
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.
Chlef Offlcerfs Report
Cara-Friend has during this, its 50th 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
LG8TQI+ 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
(Private company limited by guarantee without share capital)
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Trustees, Annual Report {Incorporating the Director's Report) continued...
Chief Officerfs Report Continuted
Our range of funders has diversified greatly and includes the following, among Others:
Dept of Health
Danske Bank
Education Authoritv
The Community Foundation Nl
BBC Children In Need
CME Group
Comic Relief
Translink
Halifax
Pinsent Masons
Allen & Ovary
Bank Of Ireland
Garfield Weston Foundation
Dormant Accounts Fund
Big Lottery Awards For All
Belfast City Council
John Moores Foundation
IBM
Citi Bank
Joseph Rowntree Foundation
LGBTqIA+ Youth Servlces
Cara-Friend continues to provide workshops, peer support, self-development and social meet-
ups for LGBTQIA+ young people across N. Ireland as well as delivering initiatives on equality &
campaigning, citizenship and other areas identified by the young people themselves.
All volunteers graduate through a Cara-Friend-designed schedule of training with external
providers such as Youth Action and Children in Northern Ireland and in-house specialist
training to develop competency when working with LGBTQIA+ groups and individuals.
New staff members and volunteers are acclimatising to the team very well, and are taking
this time to get to know the young people in their respective groups where they already exist
and establishing connections with youth service providers in areas we have intentions to set
up services.
Infinityouth (Cara-Friend's new youth service for Trans, Non-Binary and Gender Diverse
children and young people) has grown greatly. The young people attending have great ideas
for moving forward with the group and have the makings of the first generation of Peer
Leaders. They seem very enthusiastic to make the group their own and to have the ability to
shape it to fit their needs and wants.
Our Belfast Youth Service has restructured to include workshop sessions on Monday evenings
and Friday drop-ins once again. However, to ensure age-specific support and relevant
information we are developing some age splits and ranges for younger people seeking safe
spaces.
The Youth Team are making efforts to redevelop training for youth workers, balancing social
attitudinal change and intercommunity perspectives in a format that will encourage a move
beyond 'awareness and tolerance and into'discussion and celebration, of difference.

CARA-FRIEND
(Private company limited by guarantee without share capital)
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Trustees, Annual Report (Incorporating the Director's Report) continued...
Chief Officerf5 Report Continuted
Cara-Friend has developed a series of Sexual Health programmes for young people aged 12 -
18 in partnership with YouthAction Northern Ireland. These have been piloted in the following
locations,. Lisburn YMCA, Reach Across {Derry-Londonderry}, Drumgor Youth Club {Craigavon),
Enagh Youth Forum IDerry-Londonderry), Bangor YMCA, Saints Youth Centre {Belfast}, Omagh
Boys and Girls Club, Start 360.. N-Gage {Ballymena), Newry Youth Resource Centre and Hillcrest
Youth Club {Derry-Londonderryl. The success of these sessions, and emphasis on certain areas
such as Derry-Londonderry, have shown a significant disparity in awareness of LGBTQIA+
relevant relationships and sexual health provision- as well a5 a need for safe spaces for
LGBTQIA+ vounR DeoDIe.
Additionally, Cara-Friend and YouthAction Northern Ireland have carried out a review of
Good Practice Initiatives to support the development of safe sex practices in Northern Ireland.
This detailed review document is available for inspection upon request-"SH Lit Review-
Working/Design Document"
Chalrs statement
N. Ireland is progressing slowly toward a more inclusive, tolerant and accepting Society. Cara-
Friend are always pleased to help lead the way with our public campaign coalitions which
previously achieved legislative change on Equal Marriage for example and we worked with
fellow campaigners and political allies to achieve a Stormont vote to Ban Conversion Therapy.
Our work in public consultations, submissions, forums, representations and advocacy aimed at
promoting the Equality and Human Rights Agendas for LGBTQIA+ people of all ages and
backgrounds across N. Ireland has also been vital. We have continued to develop a quiet,
sometimes behind the scenes relationship with the LGBTQIA+ community's detractors,
whereby we can engage and educate rather than relying on protest alone.
We wish to take this opportunity to thank all of our staff, volunteers and Board members who
gave of their time, energy, knowledge, skills and expertise to ensure that Cara-Friend
maintained the professionalism which has become synonymous with our service delivery.
It is to their credit that whilst remaining absolutely professional, Cara-Friend has maintained
and grown our reputation as the organisation which listens to and takes its lead from the
LGBTQIA+ community. In many ways we are family to all those LGBTQIA+ people who need us.
Our primary mission must always be to walk beside our service users and community members
on their journey to a better and more affirmative N. Ireland wherein they can live happier,
safer and more fulfilled lives, based on equality and freedom from prejudice and
We also pledge to do so for all persecuted or oppressed minorities in N. Ireland.
Equality is equality for all.

CARA-FRIEND
(Private company limited by guarantee without share capitall
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
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.
Financlal Revlew
The results for the year ended 31 March 2024 are set out on pages 9 and 10 of the financial
statements.
The total income for the year ended 31 March 2024 amounted to £446,701 (2023: £441,211).
The total expenditure was £441,364 {2023: £486,708)
The Trustees consider that the unrestricted funds of the charity is sufficient and adequate to
fulfil their obligations. The charity held £19,730 in reserves at the year end {2023.. £2,522}.
Reserves Pollcy
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
(Private company limited by guarantee without share capital)
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Trustee5' Annual Report (Incorporating the Director's Report) continued...
Trustees, responsibilities statement
The Trustees (who are also directors of Cara-Friend for the purposes of company lawl are
responsible for preparing the Trustees, report and the financial statements in accordance
with applicable law and United Kingdom Accounting Standard Iunited Kingdom Generally
Accepted Accounting Practice)
Company law requires the trustees to prepare financial statements for each financial 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 financial
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
inappropriate to presume that the charitable company will continue in operation.
The Trustees 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 position 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
and signed on behalf by:
41
Niall Gillespie
Trustee

CARA-FRIEND
(Private company limited by guarantee without share capital)
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
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 2024 which are
set out on pages 9 and 10.
Respective responsibilities of trustees and examiner
The trustees, who are also the directors of the company for the purpose of company lawl are
responsible for the preparation of the accounts in accordance with the requirements of the
Companies Act 2006.
Having satisfied myself that the company is not subject to audit under company law, and is
eligible for Independent examination it is my responsibility to:
examine the accounts under section 65 of the Charities Act
follow the procedures laid down by the general Direction5 given by the Charity Commission
for Northern Ireland under section 65{9)Ib) of the Charities Act,. and
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 my
exarnination was carried out in accordance with the general directions given by the Charity
Commission for Northern Ireland under section 65{9llbl 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 charitv
trustees concerning any such matters.
My role is to state whether any material matters have come to rny attention giving us 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 the accounts in accordance with
the Financial Reporting Standard applicable in the UK and Republic of Ireland
That there is further information needed for a proper understanding of the accounts to be
reached
Independent examinerfs statement
I have completed my examination and have no concerns in respect of the matters (l) 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.
(al which gives me reasonable cause to believe that in any material respect the requirements;
li) to keep accounting records in accordance with section 386 of the Companies Act 2006. and

CARA-FRIEND
IPrivate company limited by guarantee without share capital)
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CARA-FRIEND CONTINUED...
(li) to prepare financial statements which accord with the accounting records, comply with the
accounting requirements of section 396 of the Companies Act 2006 and with the methods
and principles of the Statement of Recommended Practice: Accounting and Reporting by
Charities:
have not been met or,.
{b} to which, in my opinion, attention should be drawn in order to enable a proper
understanding of the financial statements to be reached.
."S. z_g"
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 2024
STATEMENT OF FINANCIAL ACTIVITIES INCORPORATING THE INCOME AND EXPENDITURE
ACCOUNT
Year to
Unrestricted Restricted 31-Mar-24
Funds
Funds
TOTAL
Year to
31-Mar-23
TOTAL
Note
Income from:
Donations and Legacies
Charitable Activities
384,648
384,648
62,053
419,028
22,183
62,053
Total Income
62,053
384,648
446,701
441,211
Expendlture on:
Charitable Activities
46,665
394,699
441,364
486,708
Total Expenditure:
46,665
394,699
441,364
486,708
Net Income/(Expendlture)
15,387
{10,0511
5,337
{45,497)
Transfers between funds
1,820
(1,8201
Net movement In funds
17,208
{11,8711
5,337
145,4971
Reconclllatlon of Funds
Total funds brought forward
2,522
23,190
25,712
71,209
Total Funds carried forward
19,730
11,318
31,047
25,711
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 with 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 2024
BALANCE SHEET
A5 at 31 March 2024
2024
2023
Note
Fixed Assets
Tangible Assets
Current Assets
Debtors
Cash at bank
13,727
18,583
32,310
37,894
37,894
Liabilities
Creditors: amount5 fallin8 due within one year
6,8471
{6,600
Net Current Assets
31,047
31,047
25,711
25,711
Net assets
Funds
Restricted
Unrestricted
11,318
19,730
23,190
2,522
TOTAL FUNDS
12
31,047
25,711
The company 15 entitled to the exemption from the audit requirement contained in section 477 of the
Companies Act 2006, for the year ended 31 March 2024.
The trustees acknowledge their responsibilities for ensuring that the charity keeps accounting records
which comply with section 386 of the Act and for preparing financial statements which give a true and fair
view of the state of affairs of the company as at the end of the financial year and of its incoming resources
and application of resources, including its income and expenditure, for the financial year in accordance
with the requirements of sections 394 and 395 and which otherwise comply with 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
question in accordance with section 476.
These financial statements have been prepared in accordance with the provisions applicable to companies
subject to the small companies regime.
The financial statement5 were approved by the board directors on
on their behalf by:
and were signed
VI >LLJ-
Niall Gillespie
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 capital)
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
NOTES TO THE ACCOUNTS
l Accounting policies
Charity informatlon
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 conventlon
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 IFRS 102)" (as amended for
accounting periods commencing from l January 2019}. 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 15 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 Golng 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 statement5.
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 capital)
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
NOTES TO THE ACCOUNTS CONTINUED...
1.4 Incomlng 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 Tanglble flxed assets
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
15Yo on cost
Computers
20% on cost
1.7 Cash and cash equlvalents
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 borrowings in current liabilities.
1.8 Flnancial instrument5
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 amounts 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 capital)
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
NOTESTO 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 using
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 flnancial liabllltles
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction
price unless the arrangement constitutes 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 payrnent 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 Derecognltlon of flnanclal Ilabllltles
Financial liabilities are derecognised when the charity's contractual obligations expire or are
discharged or cancelled.
1.12 Employee beneflts
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 ernployee or to provide termination
benefits.
1.13 Crltlcal accountlng 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 asset5 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 may
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 2024
NOTES TO THE ACCOUNTS CONTINUED...
2 Income from Donations and Le
acies
2024
2023
Unrestricted
Funds
Restricted
Funds
TOTAL
TOTAL
Belfast City Counci I
Children In Need
Dept. of Health
Halifax
Education Authority
CITI Bank
Cornmunity Foundation Grant
NLCF
Ulster Garden Villages
LGBT+ Consortium
Joseph Rowntree
Charity Projects & Other
Garfield Western
Dormant Accounts
Pathways
Totals 2024
58,076
39,418
11,890
5,000
47,498
58,076
39,418
11,890
5,000
47,498
73,415
34,973
23,779
5,000
71,061
13,500
5,000
76,327
20,000
25,000
30,000
40,973
10,000
82,500
10,000
82,500
25,329
25,000
25,329
25,000
10,000
10,000
32,000
32,000
37,937
37,937
384,648 384,648
419,028
Totals 2023
419,028
419,028
3 Income from Charltable Activities
2024
2023
Unrestrlcted
Funds
Restrlcted
Funds
TOTAL
TOTAL
General
Donations
Training income
Totals 2024
10,653
23,943
27,457
62,053
10.653
23,943
27,457
62,053
4,100
10,462
7,621
22,183
Totals 2023
22,183
22,183
14

CARA-FRIEND
IPrivate company limited by guarantee without share capital)
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
NOTES TOTHE ACCOUNTS CONTINUED...
4 Staff Costs and Numbers
2024
2023
Gross Wages and Salaries
343,335
343,335
373,719
373,719
No employee received emoluments of more than £60,000 {2023: £NILI
The average monthly number of employees during the year, calculated on the basis of full time
equivalents, was as follows.,
2024
Number
13
2023
Number
14
S Ex
enditure
2024
2023
Charltable Actlvltle5
Unrestricted
Funds
Restrlcted
Funds
TOTAL
TOTAL
Accountancy/Professional
Advertising/Promotional
Grants Returned
Overheads
Insurance
IT/Website Costs
Programme costs
Rent & Utilities
Staff Costs
Office Costs
Training Sourced
Travel
Totals 2024
3,377
2,915
2,449
5,826
2,915
247
342
1,200
247
342
38,505
5,685
9,381
13,637
422
2,415
2,340
6,152
46,665
5,685
21,017
30,398
28,073
41,710
342,914 343.335
2,415
2,340
6,152
394,699 441,364
2,069
68,826
229
373,719
1,549
611
486,708
Totals 2023
76,262
410,446 486,708
15

CARA-FRIEND
(Private company limited bv Buarantee without share capital)
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
NOTES TO THE ACCOUNTS CONTINUED...
6 Trustees remuneration & expenses
During the year, no Trustees received any remuneration (2023 £NILI.
During the year, no Trustees received any benefits in kind {2023 - £NILI.
During the year, no Trustees received any reimbursement of expenses {2023- £NILI.
7 Debtor5
2024
2023
Grants Receivable
Prepayments
13,727
13,727
8 Creditors: amounts fallln
due wlthln one
ear
2024
2023
Accruals & Deferred Income
Pension
HMRC PAYE
1,447
1,200
5,400
6,847
5,400
7,513
10 Inde
endent examiner's remuneration
The independent Examiner's remuneration amounts to an Independent Examination fee of £1,200
12023-£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 2024
NOTES TO THE ACCOUNTS CONTINUED...
12 Statement of funds - current
ear
Balance at
l April
2023
Balance at
31 March
2024
Income
Expenditure
Transfer
in/out
Restricted funds
Education Authoritv
Belfast City Council
Department of Health
Community Foundation Grant
NLCF
Children in Need
Charity projects
Halifax
Ulster Garden Villages
LGBT+ Consortium
Joseph Rowntree
Garfield Western
Dormant Accounts
Pathways
Total restrlcted funds
47,498
58,076
11,890
35,329
82,500
39,418
147,9481
450
159,3741
1,297
112,0001
111
{31,6071 13,722}
{79,7581
{30,8421
12,4491
15,0001
{13,0081
{7,7331
(25,000)
(9,981)
1191
133,000)
1,000
137,000)
9371
(394,699) 11,820)
2,742
8.576
2,449
5,000
13,008
7,733
25,000
10,000
32,000
37,937
384,648
23,190
11,318
Unrestrlcted funds
General fund5
Total Unrestrlcted funds
2,522
2,522
62,053
62,053
146,665)
146,665)
1,820
1,820
19.729
19.729
Total of funds - current year
25,711
446,701
(441,364)
31,047
13 Statement of fund -
rior
ear
Balance at
l April
2022
Income
Expenditure
Transfer
in/out
Balance at
31 March
2023
Total unrestricted funds
Total restricted funds
Total of funds - prior year
22,816
48,393
71,209
22,183
419,028
441,211
176,2621 33,785
(410,4461 (33,785)
(486,708)
2,522
23,189
25,711
17