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