**Company registered number: NI619350 Charity registered number: NIC106210** ## **CARA-FRIEND** **(Private company limited by guarantee without share capital) TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026** **Tony Clarke** 53 Andersonstown Road Belfast BT11 9AG ## **CARA-FRIEND** |**CONTENTS**|**PAGE**| |---|---| |Reference and administrative details of the charity, its trustees and|| |advisers|1| |Annual Report of the Trustees|2-13| |Independent Examiner Report|14-15| |Statement of Financial Activities|16| |Balance Sheet|17| |Notes to the Financial Statements|18-24| **CARA-FRIEND** (Private company limited by guarantee without share capital) TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 ## **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**|NI619350|| |**Registered Charity number**|NIC106210|| |**Registered office**|23-31 Waring Street|| ||Belfast|| ||Northern Ireland|| ||BT1 2DX|| |**CHAIRPERSON**|Matthew Leebody|| |**TRUSTEES**|Matthew Leebody|Chair| ||Niall Gillespie|Treasurer, Secretary| ||Kevin Heavern|Appointed 28 April 2026| ||Jemma Letman|Appointed 22 June 2026| ||Colin Flinn|Resigned 28 April 2026| ||Owen McIlveen|Resigned 25 May 2026| ||Sonya McMullan|Resigned 26 June 2025| ||Harry Morgan|Resigned 2 July 2026| |**INDEPENDENT EXAMINER**|**Tony Clarke FCPA**|| ||53 Andersonstown Road|| ||Belfast|| ||BT11 9AG|| 1 **CARA-FRIEND** (Private company limited by guarantee without share capital) TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 ## **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 2025 to 31 March 2026. The financial statements have been prepared in accordance with the accounting policies set out in note 1 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)" (as amended for accounting periods commencing from 1 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 NI619350, with the objective of undertaking charitable activities for the benefit of the inhabitants of Northern Ireland. ## **Chief Officer’s Report** Cara-Friend has during this, its 52nd year of operation, faced an 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 LGBTQI+ frontline service delivery areas now include: - LGBTQIA+ Inclusive Business Training & Support - LGBTQIA+ Inclusive Schools’ Charter & Education Services - LGBTQIA+ Awareness Training - Regional LGBTQIA+ Youth Services Network - Belfast LGBTQIA+ Youth Centre - Trans Specific Youth Services - Family Support Project - LGBTQIA+ Helpline - LGBTQIA+ Community Development Services & Events - LGBTQIA+ Mental Health & Mindfulness Project - Advocacy, Campaigning, Policy and Volunteering - PeacePlus Community Engagement Project Belfast 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. 2 **CARA-FRIEND** (Private company limited by guarantee without share capital) TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 ## **Trustees' Annual Report (Incorporating the Director's Report) continued…** ## **Chief Officer’s Report Continued** Our range of funders has diversified greatly and includes the following, among others: - - - Dept of Health The Community Foundation NI - Education Authority - Halifax - - BBC Children In Need - Bank Of Ireland - Big Lottery Awards For All - Garfield Weston Foundation - Big Lottery Empowering Young People - Dormant Accounts Fund - - Belfast City Council The National Lottery Heritage Foundation NI - - Danske Bank - Belfast City Airport N. Ireland is progressing slowly toward a more inclusive, tolerant and accepting Society. However we currently see significant pushback in the area of Trans rights. 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 resulting in a new Conversion Practices (Criminalisation) Bill being developed by Eóin Tennyson MLA. 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. 3 **CARA-FRIEND** (Private company limited by guarantee without share capital) TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 ## **Trustees' Annual Report (Incorporating the Director's Report) continued…** ## **LGBTQIA+ Youth Services** Cara-Friend continues to provide workshops, peer support, self-development and social meetups 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 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. - 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 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 and/or 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 working with them and their parents/carers. Our One to One support looks to focus on the following areas: - Talking about a young 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 individuals to reach their potential - Building self-esteem and self-confidence - Improving communication between parents, family and friends - Keeping safe 4 (Private company limited by guarantee without share capital) TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 ## **CARA-FRIEND** ## **Trustees' Annual Report (Incorporating the Director's Report) continued…** ## **Community Development** Cara-Friend is funded by Belfast City Council to run our Community Development Project for Belfast. This involves organising community events each year, advocating on behalf of the LGBTQIA+ community for the promotion of inclusivity, communications, training, and exploring the history of the LGBTQIA+ community. ## **Community Events** Each year Cara-Friend works alongside LGBTQIA+ sector partners and stakeholders from wider society to put on a range of community events. These include: LGBTQIA+ Holocaust Memorial & Act of Remembrance – A sombre community gathering to honour the victims of the holocaust and other genocides, including those oft-forgotten LGBQI+ victims. (January each year). LGBTQIA+ History Month – An annual month of events exploring the rich and varied history of the LGBTQIA+ community both in Northern Ireland and beyond. (February each year). – Outing the Past The LGBTQIA+ History Festival – Outing the Past invites members of the community each year to present a short talk on an aspect of LGBTQIA+ history which interests them. (March each year) LGBTQIA+ Awareness Week – An annual week of events when the LGBTQIA+ sector, as well as our partners and stakeholders, organise events and awareness raising activities to draw attention to the issues facing the LGBTQIA+ community, and how we can build a more equal society. (May each year) Pride Season – Pride season is the biggest event in the annual LGBTQIA+ calendar and CaraFriend seeks to support as many Pride events and gatherings as possible. (August each year) We have also been working on improving our social media operations, updating Facebook and Twitter more regularly and disseminating monthly e-newsletters to our mailing list, as well as maintaining our website. Cara-Friend is now looking ahead to delivering a range of face to face, online and hybrid events in the year ahead. The historical aspect of our work is also developing with two Outing the Past Belfast events in the year ahead, and Queens University History Masters students coming on as placement students each year. 5 **CARA-FRIEND** (Private company limited by guarantee without share capital) TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 ## **Trustees' Annual Report (Incorporating the Director's Report) continued…** ## **Training, Inclusive Schools’ Charter and Inclusive Business Charter** As well as generic LGBTQIA+ Awareness Training which Cara-Friend offers to all interested business, agencies and statutory and community organisations we also offer two specific Charter Awards. Cara-Friend first started working with schools in Sept 2016. The aim of the 'Inclusive Schools’ programme was to engage with schools and offer them training to develop their understanding of LGBTQIA+ students and to promote inclusivity. This programme ran until the start of the Covid pandemic in March 2020. The programme involved delivering training to school staff and students. During the lockdown Cara-Friend evaluated the progress of the programme to date and created the **LGBTQIA+ Inclusive Schools' Charter** . The Charter's aim is to develop a more comprehensive level of awareness in educational environments by enabling schools to achieve tasks and targets while still delivering training to both staff and students. The Charter is an invaluable programme of events, activities and targets which enable schools to address inclusivity, equality and respect within an educational environment. Through proactive measures a school can improve the experience of LGBTQIA+ students, while promoting inclusivity for all. There are three Charter levels to choose from, all have their own tasks and targets which schools must complete to achieve their desired Charter award. Tasks and targets include: having a specific LGBTQIA+ school policy in place; enabling student led activities such as inclusivity and diversity notice boards and assemblies; cultural engagement during LGBTQIA+ awareness week; challenging queerphobic bullying during anti-bullying week and creating and maintaining a GSA (Gay Straight Alliance) for students. Included in all Charter levels, to ensure a greater depth of knowledge and understanding, is LGBTQIA+ Awareness Training for teachers and school staff, the ‘All Out’ Anti-Bullying Workshops for students, professional guidance for teachers, advice and support to parents and one to one support to students. The LGBTQIA+ Inclusive Schools’ Charter sends a clear message to staff, students and parents that inclusivity and respect are at the heart of a school’s ethos. The following resources have been developed and are used in the Charter: - LGBTQIA+ Inclusive Schools' Charter - Teachers Resource - Parents and Carers Resource - GSA Resource - Coming Out Resource - for young people - Mental Health Resource - for young people 6 **CARA-FRIEND** (Private company limited by guarantee without share capital) TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 ## **Trustees' Annual Report (Incorporating the Director's Report) continued…** ## **Training, Inclusive Schools’ Charter and Inclusive Business Charter (continued)** The following training presentations have been developed and are used in the Charter: - LGBTQIA+ Awareness Training - for educational staff - 'All Out' Anti-bullying Workshop - Years 8 - 11 - 6th Form 'All Out' Workshop - Years 12, 13 and 14 Since September 2016 Cara-Friend have been working with post-primary schools, regional colleges and universities here in Northern Ireland. Schools engage with Cara-Friend as the training we provide falls in line with key stage 3 and 4. The training helps staff be more responsive to the needs of students and aids students understand LGBTQIA+ issues through an anti-bullying workshop. The training fits in with topics being discussed as part of PD (Personal Development) studies or LLW (Learning for Life and Work). Cara-Friend delivers LGBTQIA+ awareness training to teachers, school staff and education students (PGCE). We have delivered training to students from Stranmillis College University, Ulster University and Queen's University Belfast. Cara-Friend, in all cases of working with schools, has been extended an invitation to offer training, support and advice and to develop knowledge and understanding regarding the topic of LGBTQIA+ inclusion. The Education Authority is very aware of the assistance Cara-Friend offers schools. All funding for our work with schools comes directly from the businesses who sponsor out LGBTQIA+ Inclusive Schools' Charter. The **LGBTQIA+ Inclusive Business Charter** continues to de developed and refined in partnership with our principal corporate sponsors. Interest in the charter and requests for participation continue to skyrocket and the Charter is quickly becoming the number one LGBTQIA+ Employers Training Programme in N. Ireland. The Charter is an invaluable training package which enables businesses to address inclusivity, equality and respect within their workplace. The Charter also highlights the need for greater awareness and understanding of LGBTQIA+ issues. There are three Charter levels to choose from, all have their own tasks and targets which businesses must complete to achieve their desired Charter award. The Inclusive Businesses Charter will focus on: reviewing company policies and procedures; building cultural knowledge during LGBTQIA+ awareness week; staff led inclusivity notice boards; engagement during antibullying week to tackle Homophobia, Biphobia, and Transphobia; participation in Cara-Friend inclusive school events; establishing an internal LGBTQIA+ network and hosting insight days. 7 **CARA-FRIEND** (Private company limited by guarantee without share capital) TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 ## **Trustees' Annual Report (Incorporating the Director's Report) continued…** ## **Training, Inclusive Schools’ Charter and Inclusive Business Charter (continued)** Training to staff, bespoke training to the HR and middle management and bespoke training for senior management. This training, at every level, will help to develop knowledge and understanding of the LGBTQIA+ community. Also included is professional one to one support from the Education and Training Manager to deal with specific questions and queries from staff. The Education and Training Manager will assist organisations in navigating the additional requirements necessary to achieve the desired Charter award. The LGBTQIA+ Inclusive Businesses Charter sends a clear message to staff and customers that inclusivity and respect are at the heart of a business’ ethos. ## **LGBTQIA+ Mental Health & Mindfulness Project** Our Mental Health Programme is based on the activities and initiatives below, the annual need for which was identified by service users. - Delivery of an 8-week mental health of a programme for LGBT young people in in N. Ireland - Facilitation of 120+ one-to-one mental health contact sessions with LGBT young people all across Northern Ireland. - Delivery of 10 standalone mental health workshops and sessions across all CaraFriend LGBT Youth groups, 6 of which were in Belfast. - Delivery of LGBTQ+ Inclusive Schools Programme, which has seen anti-bullying workshops delivered in 21 schools across Northern Ireland, aimed at tackling homophobic, bi-phobic and transphobic attitudes. - Workforce development training for the youth work and education sectors through LGBT Awareness Training (in schools and youth organisations) and Educating the Educators events to raise awareness, and improved practice, around heightened risks LGBT people face in relation to poor mental health. - Awareness sessions around the heightened risks young gay and bisexual men, and young Trans women, face in relation to child sexual exploitation, and the links that has to poor mental health and social isolation. The public remit reads as follows: “Taking care of our mental health is especially important after lockdown, with many of us struggling to deal with isolation, depression and societal homophobia without our usual support circles and services. But due to the lack of resources amongst LGBTQIA+ community organisations and chronic underinvestment by government, we can face very long waiting times to access even basic support mechanisms. 8 **CARA-FRIEND** (Private company limited by guarantee without share capital) TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 ## **Trustees' Annual Report (Incorporating the Director's Report) continued…** ## **LGBTQIA+ Mental Health & Mindfulness Project (continued)** With one on one and group support our new Mental Health & Mindfulness Project can help to give you the tools to take charge of your own mental, emotional and physical well-being, and has been designed to ensure that fast ongoing support is available when you need it. ## What is mindfulness? Mindfulness is the basic human ability to be fully present, aware of where we are and what we’re doing, and not overly reactive or overwhelmed by what’s going on around us. While mindfulness is something we all naturally possess, it’s more readily available to us when we practice on a daily basis. Whenever you bring awareness to what you’re directly experiencing via your senses, or to your state of mind via your thoughts and emotions, you’re being mindful. And there’s growing research showing that when you train your brain to be mindful, you’re actually remodelling the physical structure of your brain. The goal of mindfulness is to wake up to the inner workings of our mental, emotional, and physical processes. ## What is meditation? Meditation is exploring. It’s not a fixed destination. Your head doesn’t become vacuumed free of thought, utterly undistracted. It’s a special place where each and every moment is momentous. When we meditate we venture into the workings of our minds: our sensations (air blowing on our skin or a harsh smell wafting into the room), our emotions (love this, hate that, crave this, loathe that) and thoughts (wouldn’t it be weird to see an elephant playing a trumpet). Mindfulness meditation asks us to suspend judgment and unleash our natural curiosity about the workings of the mind, approaching our experience with warmth and kindness, to ourselves and others. ## How do I practice mindfulness and meditation? Mindfulness is available to us in every moment, whether through meditations and body scans, or mindful moment practices like taking time to pause and breathe when the phone rings instead of rushing to answer it. There may be occasions when counselling is also a very useful tool to help you with your mental health. We can refer you to one of our partner organisations who offer counselling, and through our growing network of partners try to alleviate those long waiting times for appointments. 9 **CARA-FRIEND** (Private company limited by guarantee without share capital) TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 ## **Trustees' Annual Report (Incorporating the Director's Report) continued…** ## **LGBTQIA+ Helpline** We currently advertise the Helpline as below: “Have you ever had something you need to talk about, perhaps something you need to get off your chest? Maybe you need information relating to your sexual orientation or gender identity? Perhaps you feel isolated, or maybe just want to know that there are other lesbian, gay, bisexual or trans people in the world. Our trained volunteers will provide a listening ear & can help you to explore your options. Call for confidential LGBTQIA+ support for free on 0808 8000 390 Monday to Friday 10.30am to 5.30pm” Calls continue to come in regularly, with older people, those facing rural isolation, and immigrants and refugees making up the majority of service users. ## **Family Support Project** Cara-Friend provides a monthly meeting space for the families of LGBTQIA+ young people who are involved in our youth services. These meetings are for parents and other family members to come together to chat with other families in similar situations, to share experiences of when a loved one comes out and to make friends with others that have been in a similar position. We also offer one to one support, help and guidance. You can check out our Parent’s Resource for advice and guidance on how to respond to your child coming out as LGBTQIA+, this can be found on the Resources section of our website. ## **Advocacy, Campaigning, Policy and Volunteering** Cara-Friend are here to work with and advocate for members of the LGBTQIA+ community one on one, advocating for rights in a school, youth service, workplace, care home or wherever we are needed. We’re also here to campaign for our rights as LGBTQIA+ citizens and to help make NI a fairer more equal society. From our roles in the successful Equal Marriage Campaign to our ongoing role in the current Ban Conversion Therapy Campaign, we are committed to working with others to help bring the change our society needs. We can help organisations with getting their policies right, through our LGBTQIA+ Inclusive Business Charter and LGBTQIA+ Inclusive Schools’ Charter, as well as through our Community Development Project on good governance, policy writing and training. Whether it’s a small community group needing help or a large company or government department seeking consultation, we’re here to help. Our volunteer intakes happen a few times per year, and we can let volunteers know which projects we currently need help with. It may in youth services, community events or training delivery, but all training is provided. 10 **CARA-FRIEND** (Private company limited by guarantee without share capital) TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 ## **Trustees' Annual Report (Incorporating the Director's Report) continued…** ## **Cara-Friend’s External Engagement 2025-26** The following is just a small sample of Cara-Friend’s external engagement with other organisations in the wider LGBTQIA+ sector, but also in the wider youth work, education and community sectors. Cara-Friend is a member of a number of key forums across Northern Ireland, which ensures the voice of the LGBTQIA+ community are given a voice at policy-making and lobbying levels. Included are: ## • Northern Ireland Anti-Bullying Forum This forum oversees Anti-Bullying Week across Northern Ireland, and makes regular recommendations to schools and government regarding bullying prevention and inclusive education policies. Cara-Friend participation ensures that LGBT bullying is high on the agenda. ## • Young Males Child Sexual Exploitation Working Group This working group, facilitated by Barnardo’s Northern Ireland, seeks to raise awareness around the increased risks young men face of being exposed, and falling victim to child sexual exploitation. Cara-Friend ensures gay, bisexual and Trans young men are to the fore of consideration and awareness training. • All Party Group on Children and Young People This Stormont all party group has not met since the calling of the election in January 2017, however it allows discussion be heard on a range of youth issues, and facilitates discussion directly with party representatives. Cara-Friend ensures LGBTQIA+ issues are always taken into consideration when matters relating to youth are being discussed. • Children and Young People’s Strategic Partnership LGBTQIA+ Sub-Group This partnership is facilitated by the Belfast Health and Social Care Trust. It allows all groups who work with LGBTQIA+ young people – or who may come into contact with LGBTQIA+ people – to work together, and to share the learning. Cara-Friend’s engagement ensures our organisation remains the go-to in terms of support for LGBTQIA+ young people. ## • Education Authority Sub-Group for the Drafting of an Inclusion Strategy This Education Authority group is tasked with the compilation of an inclusion strategy which will inform all decisions taken by EA over that period in relation to inclusion policies including funding. Cara-Friend participation, as the only LGBTQIA+ group on the committee, ensures LGBTQIA+ youth are at the centre of that strategy document. We also sit on the following EA groups: - Education Authority Equality and Inclusion group - Education Authority South Belfast Inclusion sub-group 11 **CARA-FRIEND** (Private company limited by guarantee without share capital) TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 ## **Trustees' Annual Report (Incorporating the Director's Report) continued…** ## **Cara-Friend’s External Engagement 2025-26 (continued)** ## • Ban Conversion Therapy NI Campaign An effective alliance of local LGBTQIA+ and civic society organisations campaigning to ban Conversion Therapy in N. Ireland. Succeeding in having a motion passed by majority at Stormont and now lobbying the DFC Minister to implement change. - LGBT Awareness Week 2025 Co-Ordinators Group LGBT Awareness Week is an annual event which takes place in May. Cara-Friend takes the lead on organising and helps runs the event with The Rainbow Project and HERe NI. Last year CaraFriend ran a number of events, and plans to do the same for the upcoming Awareness Week. ## • Regional Voluntary Youth Organisations Committee The RVYO Committee is led by a number of large youth organisations who receive annual funding from the Education Authority. Cara-Friend, as a recipient of the same funding, engages with EA separately and through this forum, which aims to lobby collectively and on a united front. Cara-Friend is also a key member of the following groups amongst many others: - Irish Congress of Trade Union's LGBT Committee - Northern Ireland Public Service Alliance LGBT Committee - Belfast City Council Lord Mayor's LGBT Sector Engagement group ## **Going Concern** After making appropraite enquiries, the trustees have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseable future. For this reason they continue to adopt the going concern basis in preparing the financial statements. Further details reqarding the adoption of the going concern basis can be found in the Accounting Policies. ## **Financial Review** The results for the year ended 31 March 2026 are set out on pages 16 and 17 of the financial statements. The total income for the year ended 31 March 2026 amounted to £404,483 (2025: £409,159). The total expenditure was £397,590 (2025: £432,006) 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 £12,552 in reserves at the year end (2025: (£3,769)). 12 **CARA-FRIEND** (Private company limited by guarantee without share capital) TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 ## **Trustees' Annual Report (Incorporating the Director's Report) continued...** ## **Reserves Policy** The income of the Company is considered adequate and the risks associated with any significant reduction in income is regarded as unlikely. The Trustees are satisfied with the current level of reserves at the present time. The Trustees are reviewing the Reserves Policy in the current year. ## **Trustees' responsibilities 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 financial statements in accordance with applicable law and United Kingdom Accounting Standard (United 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 expenditure 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 2006. 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 29/07/2026 and signed on behalf by: Niall Gillespie Treasurer, Secretary 13 **CARA-FRIEND** (Private company limited by guarantee without share capital) TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 ## **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 2026 which are set out on pages 16 and 17. ## **Respective responsibilities of trustees and examiner** 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 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 Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act; and - state whether particular matters have come to my attention. ## **Basis of Independent Examiner's report** I have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act. My examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It was also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters. My role is to state whether any material matters have come to my attention giving us cause to believe: - 1 That accounting records were not kept in accordance with section 386 of the Companies Act 2006 - 2 That the accounts do not accord with those accounting records - 3 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 - 4 That there is further information needed for a proper understanding of the accounts to be reached ## **Independent examiner’s statement** I have completed my examination and have no concerns in respect of the matters (1) 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. (a) which gives me reasonable cause to believe that in any material respect the requirements; (i) to keep accounting records in accordance with section 386 of the Companies Act 2006; and 14 **CARA-FRIEND** (Private company limited by guarantee without share capital) TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 ## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CARA-FRIEND CONTINUED…** - (ii) 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. Tony Clarke FCPA 53 Andersonstown Road Belfast BT11 9AG Date: **----- Start of picture text -----**
29/07/2026
**----- End of picture text -----**
15 ## **CARA-FRIEND** (Private company limited by guarantee without share capital) TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 ## **STATEMENT OF FINANCIAL ACTIVITIES INCORPORATING THE INCOME AND EXPENDITURE ACCOUNT** |**Note**
2
Charitable Activities
3
5
**Reconciliation of Funds**
**Total funds brought forward**
**Net income/(expenditure)**
**Transfers between funds**
**Net movement in funds**
**Total Funds carried forward**
**Expenditure on:**
**Total Expenditure:**
**Income from:**
**Total Income**
Donations and Legacies
Charitable Activities|**Year to**
**Unrestricted**
**Restricted**
**31-Mar-26**
**Funds**
**Funds**
**TOTAL**
**£**
**£**
**£**
17,825
-
**17,825**
30,517
356,142
**386,659**
**48,341**
**356,142**
**404,483**
33,459
365,571
**399,030**
**33,459**
**365,571**
**399,030**
14,882
(9,429)
5,453
-
-
**-**
**14,882**
**(9,429)**
**5,453**
(3,770)
11,969
8,199
**11,112**
**2,540**
**13,651**|**Year to**
**31-Mar-25**
**TOTAL**
**£**
374,626
34,533| |---|---|---| |||**409,159**| |||432,006| |||**432,006**| |||(22,847)
-| |||(22,847)| |||31,047| |||**8,199**| 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 18 to 24 form an integral part of these accounts 16 ## **CARA-FRIEND** (Private company limited by guarantee without share capital) TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 ## **BALANCE SHEET As at 31 March 2026** |**Note**
Debtors
**7**
**Liabilities**
**8**
**Funds**
Restricted
Unrestricted
**TOTAL FUNDS**
**10**
**Net Current Assets**
Creditors:amounts falling due within one year
Cash at bank
**Current Assets**
Tangible Assets
**Fixed Assets**
**Net assets**|13,768
13,411|| |---|---|---| |||| The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2026. 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 statements were approved by the board directors on 29/07/2026 and were signed on their behalf by: Niall Gillespie Treasurer, Secretary The notes on page 18 to 24 form an integral part of these accounts 17 **CARA-FRIEND** (Private company limited by guarantee without share capital) TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 ## **NOTES TO THE ACCOUNTS** ## **1 Accounting policies** ## **Charity information** Cara-Friend is a private company limited by guarantee incorporated in Northern Ireland. The registered office is: 23-31 Waring Street Belfast, BT1 2DX. ## **1.1 Accounting convention** The accounts have been prepared in accordance with the charity's governing document, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (as amended for accounting periods commencing from 1 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 1 not to prepare a Statement of Cash Flows. The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £. The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below. ## **1.2 Going concern** At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements. ## **1.3 Charitable funds** Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives unless the funds have been designated for other purposes. Restricted funds are subject to specific conditions by donors as to how they may be used. ## **1.4 Incoming resources** Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received. 18 **CARA-FRIEND** (Private company limited by guarantee without share capital) TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 ## **NOTES TO THE ACCOUNTS CONTINUED…** ## **1.4 Incoming resources (continued)** Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods and services provided in the normal course of business, net of discounts, VAT and other sales related taxes. ## **1.5 Resources expended** Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measure reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. The charity is below the charity audit threshold and therefore is exempt from reporting expenditure on an activity basis. The charity has opted to report by the nature of expenditure rather than on an activity basis. ## **1.6 Tangible fixed 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 15% on cost Computers 20% on cost ## **1.7 Cash and cash equivalents** Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. ## **1.8 Financial instruments** The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other 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 19 **CARA-FRIEND** (Private company limited by guarantee without share capital) TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 ## **NOTES TO THE ACCOUNTS CONTINUED…** ## **1.9 Basic financial assets** Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost 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 financial liabilities** 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 payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method. ## **1.11 Derecognition of financial liabilities** Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or cancelled. ## **1.12 Employee benefits** The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received. Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits. ## **1.13 Critical accounting estimates and judgements** In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results 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. 20 ## **CARA-FRIEND** (Private company limited by guarantee without share capital) TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 ## **NOTES TO THE ACCOUNTS CONTINUED…** ## **2 Income from Donations and Legacies** |Donations
**Totals 2026**
**Totals 2025**
**Income from Charitable Activities**
General
Belfast City Council
Children In Need
Dept. of Health
Education Authority
Community Foundation Grant
National Lottery: Community Fund
Joseph Rowntree
Heritage Lottery Fund
Dormant Accounts Fund
The Rainbow Project - Peace Plus
Education & Training Income
**Totals 2026**
**Totals 2025**|**2026**
**Unrestricted**
**Restricted**
**Funds**
**Funds**
**TOTAL**
£
£
**£**
17,825
-
**17,825**
**17,825**
**-**
**17,825**
**-**
**374,626**
**374,626**
**2026**
**Unrestricted**
**Restricted**
**Funds**
**Funds**
**TOTAL**
£
£
**£**
223
-
**223**
-
51,260
**51,260**
-
39,418
**39,418**
-
-
**-**
-
49,426
**49,426**
-
-
**-**
-
165,000
**165,000**
-
-
**-**
-
4,109
**4,109**
-
46,929
**46,929**
20,314
-
**20,314**
9,980
-
**9,980**
**30,517**
**356,142**
**386,659**
**62,053**
**-**
**62,053**|**2025**| |---|---|---| |||**TOTAL**
£
12,273| |||**12,273**| |||**2025**| |||**TOTAL**
£
1,262
50,629
29,564
11,890
48,468
8,014
220,851
5,212
-
-
-
20,998| |||**396,888**| |||| **3 Income from Charitable Activities** 21 **CARA-FRIEND** (Private company limited by guarantee without share capital) TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 ## **NOTES TO THE ACCOUNTS CONTINUED…** |**4 **|**Staff Costs and Numbers**
Gross Wages and Salaries
Employer NIC
Employer Pension|**2026**
£
297,801
26,011
8,879
**332,692**|**2025**| |---|---|---|---| ||||£
304,362
23,840
7,413| ||||**335,615**| No employee received emoluments of more than £60,000 (2025: £NIL) The average monthly number of employees during the year, calculated on the basis of full time equivalents, was as follows: |**5 **|**Expenditure**
**Charitable Activities**
Accountancy/Professional
Advertising/Promotional
Grants Returned
Overheads
Insurance
IT/Website Costs
Programme costs
Rent & Utilities
Staff Costs
Office Costs
Training Sourced
Travel
Donations
Bank Fees
**Dept. of Health**
**Community Foundation Grant**|| |---|---|---| 22 ## **CARA-FRIEND** (Private company limited by guarantee without share capital) TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 ## **NOTES TO THE ACCOUNTS CONTINUED…** ## **6 Trustees remuneration & expenses** During the year, no Trustees received any remuneration (2025 - £NIL). During the year, no Trustees received any benefits in kind (2025 - £NIL). During the year, no Trustees received any reimbursement of expenses (2025 - £NIL). ## **7 Debtors** |Grants Receivable
Prepayments
**Creditors: amounts falling due within one year**
Accruals & Deferred Income
Pension & HMRC
Accountancy/Professional|**2026**
£
13,768
-
**13,768**
**2026**
£
10,323
1,766
1,440
**13,528**||2025| |---|---|---|---| ||||£
-
-| ||||**-**| |||2025
£
1,440
1,638
-|2025| |||**3,078**|| ## **8 Creditors: amounts falling due within one year** ## **9 Independent examiner's remuneration** The indepemdent Examiner's remuneration amounts to a Bookkeeping and Reconciliation fee of £1,080 and an Independent Examination fee of £360. (2025 - £1,440) ## **10 Related party transactions** There were no related party transactions during the year. 23 (Private company limited by guarantee without share capital) TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 ## **CARA-FRIEND** ## **NOTES TO THE ACCOUNTS CONTINUED…** ## **11 Statement of funds - current year** ||**Statement of funds- current year**|||||| |---|---|---|---|---|---|---| |||Balance at
1 April
2025|Income|Expenditure|Transfer
in/out|**Balance at**
**31 March**
**2026**| ||**Restricted Funds**|£|£|£|£|**£**| ||Children in Need|-|39,418|(38,211)|-|**1,207**| ||Heritage Lottery Fund|-|4,109|(4,109)|-|**-**| ||Dormant Accounts Fund|-|46,929|(45,595)|-|**1,334**| ||Education Authority|-|49,426|(49,426)|-|-| ||Belfast City Council|-|51,260|(51,260)|-|-| ||National Lottery: Community Fund|11,969|165,000|(176,969)|-|-| ||**Total Restricted Funds**|**11,969**|**356,142**|**(365,571)**|**-**|**2,541**| ||**Unrestricted Funds**|||||| ||General Funds|(3,770)|48,341|(33,459)|-|**11,112**| ||**Total Unrestricted Funds**|**(3,770)**|**48,341**|**(33,459)**|**-**|**11,112**| ||**Total of funds - current year**|**8,199**|**404,483**|**(399,030) **|**-**|**13,651**| ||**Statement of funds- prior year**|||||| |||Balance at
1 April
2024|Income|Expenditure|Transfer
in/out|**Balance at**
**31 March**
**2025**| ||Total unrestricted funds|19,729|34,533|(57,921)|(111)|**(3,770)**| ||Total restricted funds|11,318|374,626|(374,085)|111|**11,969**| ||**Total of funds - prior year**|**31,047**|**409,159**|**(432,007)**|**-**|**8,199**| ## **12 Statement of funds - prior year** 24