Company registered number: N1619350
Charlty registered number: NIC106210
CARA-FRIEND
IPrl¥ate £o*hpany Ilmlted by￿arantee vAthout $harn capttal)
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
*AE1213bJO•
2w1212025
COMPANIES HOUSE
A41
#54
Tony Clarke
53 Andersonstown Road
Belfast
BTII 9AG

CARA-FRIEND
CONTENTS
PAGE
Reference and administrative details of the charlty, Its trustees and
advisers
Annual Report of the Trustees
Independent Examiner Report
Statement of Flnanclal Activities
8alance Sheet
io
Notes to the Financial Statements
11-17

CARA-FRIEND
(Private company Ilmited by.guarantee without share capitsl)
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Trustees. Annual Report (Incorporating the Director's Report)
STRucfuRE, GOVERNANCE AND MANAGEMENT
The charlty Is controlled by its governing document, a Memorandum and Artlcles of Assoclatlon,
and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
The company was incorporated on 16 July 2013 and reglstered wlth the Charlty Comrnlssion for
Northern Ireland on 27 July 2017.
REFERENCE AND ADMINISTRATIVE DETAILS
Reglstered Company number
N1619350
Reglstered Charlty number
NIC106210
Re£lstered offlce
23-31 Waring Street
Belfast
Northern Ireland
BTI 2DX
CHAIRPERSON
Matthew Leebody
TRUSTEES
Matthèw Leebody
Niall Gillespie
Colln Flinn
Sonya Mcmullan
Chalr
Treasurer, Secretary
INDEPENDENT EXAMINER
Tony Clarke
53 Andersontown Road
Belfast
BTII 9AG

CARA-FRIEND
(Private company Ilmlted by 8uarantee without share capitsll
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Trustees, Annual Report (Incorporatin8 the Dirertorfs Report
The Trustees present their annual report together with the financial statements of the
company for the 01 April 2024 to 31 March 2025.
The financial statements have been prepared in accordance wlth 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 {FRS 102)" las
amended for accounting periods commencing from l January 2019)
Strurture, Governance and Tiustees
Cara-Friend which is registered as a charlty wlth the Charlty Commlssion for Northern Ireland,
was incorporated as a company limited by guarantee in Northern Ireland, registration number
N1619350, with the objective of undertakin8 Charitable activities for the beneflt of the
inhabitants of Northern Ireland.
Chlef Offlcerfs Report
Cara-Friend has during thls, its 50th year of operation, faced a hugely Increased demand for all
our seNices, 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..
LGBTQIA+ Incluslve 8uslness Charter
LGBTQIA+ Inclusive Schools. Charter & Education Services
LGBTQIA+ Awareness Training
Reglonal LGBTQIA+ Youth Services Network
Belfast LGBTQIA+ Youth Centre
Trans Specific Youth Service5
LGBTQIA+ Pop Up Libraries Publlshing Project
LGBTQIA+ Regional Youth Network
Family Support Project
LGBTQIA+ Switchboard / Helpline
LGBTQIA+ Domestic Abuse Support
LGBTQIA+ Community Development Services & Events
LGBTQIA+ Mental Health & Mindfulness Project
We have maintained good relationships with key statutory and charitable funders as well as
developing a host of relationships with new funders such as Trust5 and businesses.

CARA-FRIEND
(Prlvate company limlted by guarantee without share capltal)
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Trustees, Annual Report (In￿rPoratIng the Dlrector's Report) contlnued...
Chlef Offlcerfs Report Cont5nuted
Our range of funders has diversified greatly and includes the following, among others:
Dept of Health
Danske Bank
Education Authority
The Community Foundation Nl
BBC Children In Need
CME GfOUP
Comlc Relief
Translink
Big Lottery Awards For All
Halifax
Belfast City Councll
Plnsent Masons
John Moores Foundatlon
Allen & Ovary
IBM
Bank Of Ireland
Cltl Bank
Garfield Weston Foundatlon
Joseph Rowntree Foundation
Dormant Accounts Fynd
LGBTQIA+ Youth Servlces
Cara-Frlend contlnues to provlde workshops, peer support, self-development and social meet-
ups for LGBTQIA+ young people across N. Ireland as well as delivering initiatlves on equality &
campalgning, citizenship and other areas Identified by the young people themselves.
All volunteers graduate through a Cara-Frlend-de51gned schedule of tralnlng wlth external
providers such as Youth Action and Chlldren in Northern Ireland and in-house speclallst
trajning to develop competency when working with LG8TQIA+ groups and Individuals.
- New staff members and volunteers are acclimatlslng to the team very well, and are taking
this time to get to know the young people in their respective groups - where they already exlst
and establishing connections wlth youth service providers In areas we have Intentlons to set
up services.
Inflnltyouth {Cara-Frlend's new youth service for Trans, Non-Binary and Gender Olverse
children and young people) has grown greatly. The young people attending have great ideas
for movin8 forward with the group and have the makings of the first generation of Peer
Leader5. They seem very enthusiastic to make the group thelr own and to have the ability to
shape it to fit their needs and wants.
- Our Belfast Youth Service has restructured to include workshop sesslons on Monday evenings
and Friday drop-ins once again. However, to ensure aEe-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
(Prlvate cornpany limited by guarantee wlthout share capltal)
TRusfEES' REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Trustees, Annual Report (Incorporatlng the Director's Report) continued...
Chief Offlcerfs Report Continuted
- Cara-Frlend 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 (Derry-Londonderry), Bangor YMCA, Saints Youth Centre (Belfast), Oma8h
Boys and Glrls Club, Start 360: N-Gage {Ballymena), Newry Youth Resource Centre and Hlllcrest
Youth Club (Derry-Londonderry). The success of these sessions, and emphasis on certain areas
such as Oerry-Londonderry, have shown a significant disparity In awarene55 of LGBTQIA+
relevant relationships and sexual health provision- as well as a need for safe spaces for
LGBTQIA+ vounR DeoDIe.
- Additlonally, Cara-Frlend and YouthActlon Northern Ireland have carrled out a revlew of
Good Practice Initlatives to support the development of safe sex practlces In Northern Ireland.
This detailed review document is available for inspection upon reque5t-"SH Lit Review-
WorkinglDesign Documenv,.
Chairs 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 publlc campalgn coalitlons whSch
previously achieved legislative change on Equal Marriage for example and we worked with
fellow carnpaigners and political allie5 to achieve a 5tormont 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 relationshlp wlth the LG8TQIA+ cornmunity's detractor5.
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 expertlse to ensure that Cara-Frlend
maintained the professionalism which has become synonymous with our service delivery.
It Is to thelr credit that whilst remaining ab501utely 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
Our primary mission must always be to walk beside our service users and community members
on theirjourney 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
(Prlvate company Ilmlted by guardntee wlthout Share capltall
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Trustees, Annual Report {Incorporatlng the Director's Reportl contlnued...
Staff and Volunteer Personnel {Contlnued}
Cara-Friend LGBTQIA+ Youth Services also offers one to one support for young people who are
or think they might be Gay, Lesbian, Bisexual, Transgender, Queer or Questioning their
sexuality andlor gender identity but would prefer the opportunity to talk with an experienced
LGBTQIA+ youth worker. Please note that our one to one services are not counselling and our
youth officers are not counsellors.
Our One to One Support can be requested by young people themselves, their school or
professionals worklng wlth them and thelr parents/carers.
Our One to One support looks to focus on the following areas:
Talking about a youn8 person's feelings about their sexuality and/or gender identity
Improving mental and emotional well being
Building the ability to bounce back from difficult situations
Building healthy relationships
Supporting and empowering indlvlduals to reach thelr potentlal
Buildlng self-esteem and self-confldence
Improvlng communicatlon between parents, famlly and friends
Keeplng safe
Golng Concern
After making appropralte enquirles, the tru5tee5 have a reasonable expectatlon 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
flnancial statements. Further details reqardin8 the adoption of the goin8 concern basis can be
found in the Accounting Policies.
Flnanclal Revlew
The results for the year ended 31 March 2025 are set out on pages 9 and 10 of the financial
statements.
The total income for the year ended 31 March 2025 amounted to £409,159 {2024: £446.701).
The total expenditure was £432,006 (2024: £441,364)
The trustees acknowledge the reserves are currently negative but are satisfied this Is a
temporary position and expect improvement in the near future. The charity held (£3,769) in
reserves at the year end {2024: £19,730).
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 Ilmited by guarantee wlthout share capitsll
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Trustees, Annual Report (Incorporating the Director's Reportl contlnued...
Trustees. responslbilitles statement
The Trustees {who are also directors of Cara-Friend for the purposes of company law) are
responsible for preparing the Trustees. report and the financlal statements in accordance
with applicable law and United Kingdom Accounting Standard (United Kingdorn 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
satlsfled that they give a true and falr view of the state of affairs of the charitable company
and of the Sncome resources and application of resource5, including the income and
expenditue of the charitable company for that period. In preparing these flnanclal
statements, the Trustees are required to:
select suitable accounting policies and then apply them consistently
observe the methods and prlnclples In the Charities SORP;
make judgments and accounting estimates that are reasonable and prudent.
prepare the flnanclal statements on the going concern basis unless it is
Inapproprlate to presume that the charltable company will continue Sn operation.
The Trustees are responsible for keepin8 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 irtegularities.
This report was approved by the Tru5tee5, On .. .
and si8ned on behalf bv..
pie
Trustee

CARA-FRIEND
(Prlvate company limited by 8uarantee wlthout share capltall
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
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 2025 which are
set out on pages 9 and 10.
Respectlve responslbilitles of trustees and examlner
The trustees. who are also the directors of the company for the purpose of company law) are
responsible for the preparation of the accounts in accordance with the requirements of the
Companles Act 2006.
Having satisfied myself that the company is not subject to audit under company law, and Is
ellgible for Independent examination it Is my responsibility to:
examlne the accounts under section 65 of the Charlties Act
follow the procedures laid down by the general Directions given by the Charlty Commisslon
for Northern Ireland under sectlon 65191{b) of the Charlties Act; and
State whether particular matters have come to my attention.
Basls of Independent Examlner's report
I have examined your charlty accounts as required under sectlon 65 of the Charltles Act and mv
examination was carried out in accordance with the general directions given by the Charity
Commission for Northern Ireland under section 65(9){b) of the Charities Act.
My examlnation Included a review of the accountlng records kept by the charlty and
comparison of the accounts presented wlth 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.
My role Is to state whether any material matters have come to my attentlon giving us cause to
belleve:
That accountlng records were not kept In accordance wlth sectlon 386 of the Companies Act
2006
That thé accounts do not accord wlth 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 charitie5 preparing the account5 in accordance with
the Financial Reporting Standard applicable in the UK and Republic of Ireland
That there is further information needed for a proper understandinE 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 requlre drawing to your attention.
(a) which gives me reasonable cause to believe that in any material respect the requirements;
lil to keep accounting records in accordance with section 386 of the Companies Act 2006; and

CARA4RIEND
{Pri¥ate company Ilrnfted by euarantee wIthO￿ Share capttall
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CARA-FRIEND CONTINUED.-
(11) to prepare flnanclal statements whlch accord wlth the accountlng records, comply wlth the
accounting requlrements of sectlon 396 of the Companles Act 2006 and wlth the methods
and princlples of the Statement of Recommended Practlce: Accountln8 and Reportln8 by
Charltles:
have not been met or:
Ib) to whlch, In my oplnion, attentlon should be drawn In order to enable a proper
understandlng of the financial statements to be reached.
It- IL-tOlg
Tony Clarke
53 Andersonstown Road
Belfast
BTII 9AG
Date:

CARA-FRIEND
(Private company Ilmlted by guarantee without share capital)
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
srATEMENT OF FINANCIAL AcfiviTIES INCORPORATIN6 THE INCOME AND EXPENDITURE
ACCOUNT
Year to
Unrestrlcted Restrlcted 31-Mar-25
Funds
Funds
TOTAL
Year to
31-Mar-24
TOTAL
Note
Income from:
Donations and Legacies
Charltable Artivitie5
374,626
374,626
34.533
384,648
62,053
34,533
Total Income
34.533
374,626
409.159
446.701
Expendlture on:
Charitable Activltles
57,921
374,085
432,006
441,364
Total Expendlture:
57,921
374,085
432,006
441,364
Net Income/lexpendlture)
(23,388)
541
{22,847)
5,337
Transfers between fund5
(iii)
111
Net movement In funds
123,498)
651
(22,847)
5,337
Reconclllatlon ol Funds
Total funds brought forward
19,729
11,318
31,047
25,712
Total Funds carried forward
(3.769)
11,970
8,199
31,047
The statement of financlal actlvltles Includes all galns and losses recoBnSsed In the year.
All Incomlng resources and resources expended derive from contSnuing activitles.
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 Ilmlted by guarantee wlthout share capital)
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
BALANCE SHEET
As at 31 March 2025
2025
02
Note
Fixed Assets
Tan8ible Assets
Current Assets
Debtors
Cash at bank
11,278
11.278
37.894
37.894
Llablllties
Creditors: Imoyntsfairl￿ wlthwi one year
(3.078)
Net Current Assets
8,199
8,199
31,047
31,047
Net asset5
Funds
Restricted
Unrestrlcted
11,970
{3,7691
11,318
19,730
TOTAL FUNDS
12
8.199
31,047
The company Is entltled to the exemptlon from the audlt requlrement contalned In 5ectlon 477 of the
Companies Act 2006, for the year ended 31 March 2025.
The trustees acknowled8e thelr responslbilitie5 for ensurin8 that the charlty keeps accountin8 records
which comply wlth section 386 of the Act and for preparlng flnanclal statements whlch give a true and falr
vlew of the state of affairs of the company as at the end of the financlal year and of Its Incomln8 resources
and appllcation of resources, Includin8 Its Income and expendlture, for the flnancSal year in accordance
wlth the requirements of sections 394 and 395 and whlch otherwise comply wlth the requlrement5 of the
Companies Act 2006 relatingto financial statements, so far as appllcable to the company.
The members have not required the company to obtaln an auditof Its financlal statements for the year In
questlon In accordance wlth sectlon 476.
These financial statements have been prepared in accordance with the provisions appllcable to companies
subject to the small companies regime.
The financlal statements were approved by the board directors on ........
on their behalf by:
and were signed
Niall Gillespie
Trustee
The notes on page 11 to 17 form and integral part of these accounts
10

CAAA-FRIEND
Iprlvate company limlted by guarantee without sh4re capital)
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
NOTES TO THE ACCOUNTS
l Accountlng policies
Charity Information
Cara-Friend is a private company limited by guarantee Incorporated In Northern Ireland. The
reglstered offlce Is: 23-31 Warln6 Street Belfast, BTI 2DX.
1.1 Accounting conventSon
The accounts have been prepared in accordance with the charity's governing document, the
Companies Act 2006 and "Accounting and Reporting by Charitles: Statement of Recommended
Practice applicable to charitie5 preparing their accounts in accordance with the Financial
Reporting Standard appllcable In the UK and Republlc of Ireland {FRS 102)" (as amended for
accounting periods commenclng from l January 2019). The charity is a Public Benefit Entity as
defined by FRS 102.
The charity has taken advantage of the provlsions In the SORP for charities applying FRS 102
Update Bulletin I not to prepare a Statement of Cash Flows.
The financlal statements are prepared in sterling• whichls the functional currency of the charity.
Monetary amounts Sn these flnanclal 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 prlnclpal accountlng pollcles adopted are set out below.
1.2 Golng concern
At the time of approving the financial statements. the trustees have a reasonable expectatlon 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
financlal 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.
Restrlcted funds are subject to specific conditions by donors as to how they may be used.
1.4 Incomlng 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
IPrlvate company Ilmlted by guarantee without share capltall
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
NOTES TO THE ACCOUNTS CONTINUED...
1.4 Incoming resources (contlnued)
Cash donations are recognised on receipt. Other donations are iecogni5ed 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 Glft Aid or deeds of covenant is
recognised at the time of the donation.
Turnover Is measured at the fair value of the consideratjon recelved or receivable and represents
amounts receivable for good5 and services provided in the normal course of bu5ine55, net of
discounts, VAT and other 5ale5 related taxes.
1.5 Resources expended
Liabilities are recognised as expenditure as soon as there is a legal or constructlve obligation
committing the charity to that expenditure. it is probable that a transfer of economic benefits wlll
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 headlngs that
aggregate all cost related to the category.
The charity Is below the charlty audit threshold and therefore Is exempt from reportlng
expenditure on an activity basis. The charity has opted to report by the nature of expenditure
rather than on an activlty basls.
1.6 Tanglble Ilxed assets
Tangible fixed assets are initially measured at cost and subsequently measured at C05t or
valuation, net of deprecSatlon and any Impalrment losses.
Depreciation is recognised so as to write off the cost or valuation of asset5 less their residual
values over thelr useful lives on the followlng bases:
Fixtures and Fittings
15% 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
Ilquld Investments wlth origlnal maturities of three months or less. and bank overdrafts. Bank
overdrafts are shown within borrowings in current liabilities,
1.8 Flnanclal Instrurnents
The charity has elected to apply the provisions of Section 11 'Basic Flnancial Instruments, and
Sectlon 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 reallse the asset and settle the liabillty simultaneously
12

CARA-FRIEND
{Prlvate company limited by guarantee without Share capital)
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
NOTES TO THE ACCOUNTS CONTINUED...
1.9 Baslc flnanclal 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. Flnanclal asset5 cla551fied as recelvable wlthin one year are not amortised.
1.10 Bas5c financlal liabilities
Baslc flnanclal Ilabllitles, Sncluding creditors and bank loans are initially recognised at transactlon
prlce unless the arrangement constitutes a financing transaction. where the debt In5trurnent Is
measured at the present value of the future payments discounted at a market rate of interest.
Flnanclal1Sabllitle5 classlfled a5 payable within one year are not amortlsed.
Debt instruments are subsequently carrled at amortised cost, using the effective interest rate
method.
Trade creditors are obligations to pay for goods or servlces that have been acqulred In the
ordinary course of operatlons from suppliers. Amounts payable are classified as current liablllties
If payment Is due withln one year or less. If not, they are presented as non-current Ilabllltles.
Trade credltors are recognlsed inltlally 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
dlschar8ed or cancelled,
1.12 Employee benefrts
The cost of any unused holiday entitlement Is recognised In the period in whlch the employee's
services are received.
TerminatSon benefits are recognlsed immedlately as an expense when the charity Is
demonstrably committed to terminate the employment of an employee or to provide termination
benefits.
1.13 Crltlcal accountlng estlmates 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 period5.
13

CARA-FRIEND
{Private company limited by guarantee without share capital)
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
NOTES TO THE ACCOUNTS CONTINUED...
2 Income from Donations and Le acles
2025
2024
Unrestricted
Funds
Restricted
Funds
TOTAL
TOTAL
Belfast City Council
Children In Need
Dept. of Health
Halifax
Educatlon Authorlty
Communlty Foundation Grant
NLCF
LGBT+ Consortium
Joseph Rowntree
Garfield Western
Dormant Accounts
Pathways
Total$ 2025
50,629
29,564
11,890
50.629
29,564
11,890
58,076
39,418
11.890
5,000
47,498
10,000
82,500
25.329
25,000
10,000
32,000
37,937
384,648
48,468
48.468
8,014
8,014
220,851 220.851
5,212
5.212
374.626
374,626
Totals 2024
384,648
384,648
3 Income from Charitable Artivities
2025
2024
Unrestricted
Funds
Restrirted
Funds
TOTAL
TOTAL
General
Donations
Tralning Income
Totals 2025
1,262
12,273
20.998
34.533
1,262
12,273
20,998
34,533
10,653
23,943
27,457
62,053
Totals 2024
62,053
62,053
14

CARA-FRIEND
(Private company limited by guarantee without share capltal}
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR END.ED 31 MARCH 2025
NOTES TO THE ACCOUNTS CONTINUEO...
4 Staff Costs and Numbers
2025
2024
Gross Wages and Salarles
335,615
335.615
343,335
343,335
No employee received emoluments of more than £60,000 {2024: £NIL)
The average monthly nurnber of employees during the year, calculated on the basls of full time
equivalents, was as follows:
2025
Number
12
2024
Number
13
5 Ex
enditure
2025
2024
Charftable Actlvltle5
Unrestrlcted
Funds
Rest*irted
Funds
TOTAL
TOTAL
Accountancy/Professional
Advertising/Promotional
Grants Returned
Overheads
Insurance
IT/Webslte Costs
Programme costs
Rent & Utilities
Staff Costs
Office Costs
Trainlng Sourced
Travel
Totals 2025
1,540
3,699
11,632
1,540
5,167
11,632
5,680
5,683
1,825
1.825
2,309
3,012
23,447
42,S35
9,040
10,267
317,751 335,615
11,564
12,437
1,000
1.120
1,172
432,006
5,826
2,915
247
342
1,468
703
19.088
1,227
17,864
873
120
1,172
57,921
5.685
30,398
41,710
343,335
2,415
2,340
6.152
441.364
374,085
Totals 2024
46,665
394,699
441,364
15

CARA-FRIEND
(Private company limlted by guarantee without share capital)
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
NOTESTO THE ACCOUNTS CONTINUED...
6 Trustees remuneration & expenses
Durlng the year, no Trustees recelved any remuneration {2024- £NIL).
During the year, no Trustees received any benefits in kind (2024- £NIL).
During the year, no Trustees recelved any relmbursement of expenses (2024 - £NIL).
7 Debtors
025
Grants Recelvable
Prepayments
8 Creditors: amounts fallln
due within one
ear
2025
2024
Accruals & Deferred Income
Pension
HMRC PAYE
1,440
1,447
1,638
3,078
5,400
6,847
10 Inde
endent examiner's remuneratlon
The independent Examiner's remuneration amounts to an Independent Examination fee of £1,440
(2024-£1,200)
11 Related
transactlons
There were no related party transactlons durlng the year.
16

CARA-FRIEND
(Private company Ilmited by guarantee without share capital)
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
NOTES TO THEACCOUNTS CONTINUED...
12 Statement of funds - current
ear
Balance at
l April
2024
Balance at
31 March
2025
Expenditure
Transfer
in/out
Income
Restricted funds
Educatlon Authorlty
Belfast City Councll
Department of Health
Comrnunlty Foundatlon Grant
NLCF
Children In Need
Joseph Rowntree
Total restrfcted funds
48,468
50,629
11,890
8,014
220,851
29,564
5,212
374.626
{48,468)
{50,629)
(12.000)
(8,014
(211,623)
(38.140)
5,212)
(374,085)
iii
2,742
8.576
11.969
11,318
iii
11.969
Unrestricted funds
General funds
Total Unrestricted funds
19,729
19,729
34,533
34.533
57,921
(57,921)
iii)
(iii)
{3,7701
(3,770)
Total of funds - current year
31.047
409,159
432,007
8.199
13 Statement of fund -
rior
ear
Balance at
l April
2023
Transfer
In/out
Balance at
31 March
2024
Income
Expenditure
Total unrestricted funds
Total restricted funds
Total of funds - prior year
2.522
23.190
25.711
62,053
.384,648
446.701
(46,665)
(394,699
(441,364)
1,820
1,820)
19,729
11,318
31.047
17