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← SCCRR (NI) Ltd

2025-10-31-accounts

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SCCRR (NI) Ltd (A company limited by guarantee, not having a share capital) Annual Report and Unaudited Financial Statements

for the financial year ended 31 October 2025

Gildernew & Co Chartered Accountants and Registered Auditors Six Northland Row Dungannon Tyrone BT71 6AW

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Company Number: NI641506 Charity Number: 106640

SCCRR (NI) Ltd (A company limited by guarantee, not having a share capital} CONTENTS

Page
Reference and Administrative Information 3
Directors’ Annual Report 4
Statement of Directors' Responsibilities 5
Independent Examiner's Report 6
Statement of Financial Activities 7
Balance Sheet 8
Notes to the Financial Statements 9-11
SupplementaryInformationrelatingtotheFinancialStatements 13

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SCCRR (NI) Ltd

{A company limited by guarantee, not having a share capital) REFERENCE AND ADMINISTRATIVE INFORMATION

Directors

John Adams Halliday Maria Elizabeth McNicholl Oliver Noonan James Columba O'Hara

Charity Number in Northern Ireland

106640

Company Registration Number

NI641506

Registered Office and Principal Address

319 Clooney Road Limavady Derry BT49 QJE Northern Ireland

Independent Examiner

Gildernew & Co Chartered Accountants Six Northland Row Dungannon Tyrone BT71 6AW

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SCCRR (NI) Ltd (A company limited by guarantee, not having a share capital) DIRECTORS’ ANNUAL REPORT

for the financial year ended 31 October 2025

The directors present their Directors’ Annual Report, combining the Directors' Report and Trustees' Report, and the unaudited financial statements for the financial year ended 31 October 2025.

The financial statements are prepared in accordance with the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

The Directors’ Report contains the information required to be provided in the Directors’ Annual Report under the Statement of Recommended Practice (SORP) guidelines. The directors of the charity are also charity trustees for the purpose of charity law and under the charity's constitution are known as members of the board of trustees.

In this report the directors of SCCRR (NI) Ltd present a summary of its purpose, governance, activities, achievements and finances for the financial year 31 October 2025.

The charity is a registered charity and hence the report and results are presented in a form which complies with the requirements of the Companies Act 2006 and, although not obliged to comply with the Statement of Recommended Practice applicable in the UK and Republic of Ireland FRS 102, the organisation has implemented its recommendations where relevant in these financial statements.

Financial Review

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The results for the financial year are set out on page 7 and additional notes are provided showing income and expenditure in greater detail.

Financial Results

At the end of the financial year the charity has assets of £4,928 (2024 - £15,413) and liabilities of £300 (2024 - £275). The net assets of the charity have decreased by £(10,510).

Directors

The directors who served throughout the financial year, except as noted, were as follows:

John Adams Halliday Maria Elizabeth McNicholl Oliver Noonan James Columba O'Hara

In accordance with the Constitution, the directors retire by rotation and, being eligible, offer themselves for re-election.

Compliance with Sector-Wide Legislation and Standards

The charity engages pro-actively with legislation, standards and codes which are developed for the sector. SCCRR (NI) Ltd subscribes to and is compliant with the following: 2 The Companies Act 2006 m The Charities SORP (FRS 102)

27/04/2026 Approved by the Board of Directors on__ arn Signed on its behalf by:

Solr Adams Halliday

John Adams Halliday Trustee

Maria Elizabeth htc Nicholl

Maria Elizabeth McNicholl Trustee

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SCCRR (NI) Ltd {A company limited by guarantee, not having a share capital) STATEMENT OF DIRECTORS’ RESPONSIBILITIES

for the financial year ended 31 October 2025

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The directors are responsible for preparing the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law) including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A (Small Entities). Under company law the directors 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 company and of the surplus or deficit of the company for that period.

In preparing these financial statements, the directors are required to:

The directors confirm that they have complied with the above requirements in preparing the financial statements.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

27/04/2026

Approved by the Board of Directors on

foln AdamsHalliday

and signed on its behalf by: ;

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John Adams Halliday Trustee

Maria Elizabeth Mc Nicholl

Maria Elizabeth McNicholl Trustee

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SCCRR (NI) Ltd (A company limited by guarantee, not having a share capital) INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF DIRECTORS OF SCCRR (NI) LTD

We have examined the financial statements of the charity for the financial year ended 31 October 2025, which comprise the Statement of Financial Activities (incorporating an income and Expenditure Account), the Balance Sheet and the related notes.

Respective responsibilities of directors and examiner

The charity's trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006. The charity's directors consider that an audit is not required for this financial year under Chapter 3 of Part 16 of the Companies Act 2006 and that an independent examination is required.

Basis of independent examiner's report

We have examined your charity financial statements as required under section 65 of the Charities Act and our 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. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements and seeking explanations from the directors concerning any such matters. The procedures undertaken do noi provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

Independent examiner's statement We have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

kAC

Mrs C McElduff (on be¢helf of} GILDERNEW & CO Chartered Accountants and Registered Auditors Six Northland Row Dungannon Tyrone BT71 6AW Date: arlulre.

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SCCRR (NI) Ltd

{A company limited by guarantee, not having a share capital) STATEMENT OF FINANCIAL ACTIVITIES

(Incorporating an Income and Expenditure Account)

for the financial year ended 31 October 2025

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||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---| |Unrestricted|Total|Unrestricted|Total| |Funds|Funds|Funds|Funds| |2025|2025|2024|2024| |Notes|£|£|£|£| |Income| |Donations|and|legacies|3.1|2,230|2,230|8,091|8,091| |Expenditure| |Raising|funds|4.1|35|35|40|40| |Charitable|activities|4,2|12,705|12,705|20,254|20,254| |Total|Expenditure|12,740|12,740|20,294|20,294| |.| |Net|income/({expenditure)|(10,510)|(10,510)|(12,203)|(12,203)| |Transfers|between|funds|“|-|-|-| |Net|movement|in|funds|for|the|financial|year|(10,510)|(10,510)|(12,203)|(12,203)| |Reconciliation|of funds:| |Total|funds|beginning|of the|year|8|15,138|15,138|27,341|27,341| |Total|funds|at the|end|of the|year|4,628|4,628|15,138|15,138|

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The Statement of Financial Activities includes all gains and losses recognised in the financial year. All income and expenditure relate to continuing activities.

The notes on pages 9 to 11 form part of the financial statements

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SCCRR (NI) Ltd

SCCRR (NI) Ltd
(Acompany limited by guarantee, not having ashare capital) .
CompanyNumber: NI641506
BALANCE SHEET
as at 31 October 2025
2025 2024
Notes £E £
CurrentAssets
Cash at bank and in hand 4,928 15,413
Creditors: Amounts falling duewithin oneyear 6 (300) (275)
Net CurrentAssets 4,628 15,138
Total Assets less Current Liabilities 4,628 15,138
Funds
General fund (unrestricted) 4,628 15,138
Totalfunds 8 4,628 15,138

These financial statements have been prepared in accordance with the special provisions relating to smal! companies within Part 15 of the Companies Act 2006.

For the financial year ended 31 October 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006; and no notice has been deposited under section 476.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

‘The directors acknowledge their responsibilities for ensuring that the charity keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of its profit and loss 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 charity.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime and in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland", applying Section 1A of that Standard.

Approved by the Board of Directors and authorised for issue on behalf by

27/04/2026 and signed on its

SolAdams Halliday

John Adams Halliday Trustee

Maria Elizabeth htc Nicholl

Maria Elizabeth McNicholl Trustee

The notes on pages 9 to 11 form part of the financial statements

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SCCRR (NI) Ltd (A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 October 2025

  1. GENERAL INFORMATION

SCCRR (NI) Ltd is a company limited by guarantee incorporated in Northern Ireland. The registered office of the charity is 319 Clooney Road, Limavady, Derry, BT49 QUE, Northern Ireland which is also the principal place of business of the charity. The financial statements have been presented in Pound (£) which is also the functional currency of the charity.

  1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the charity’s financial statements.

Basis of preparation

The financial statements have been prepared on the going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements have been prepared in accordance with the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of treland FRS 102", applying Section 1A of that Standard.

As permitted by the Companies Act 2006, the charity has varied the standard formats in that act for the Statement of Financial Activities and the Balance Sheet. Departures from the standard formats are to comply with the requirements of the Charities SORP and are in compliance with section 4.7, 10.6 and 15.2 of that SORP.

Statement of compliance . The financial statements of the charity for the financial year ended 31 October 2023 have been prepared on the going concern basis and in accordance with the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland FRS 102”, applying Section 1A of that Standard.

Fund accounting The following are the categories of funds maintained:

Restricted funds

Restricted funds represent income received which can only be used for particular purposes, as specified by the donors. Such purposes are within the overall objectives of the charity.

Unrestricted funds

Unrestricted funds consist of General and Designated funds.

ws General funds represent amounts which are expendable at the discretion of the board, in furtherance of the objectives of the charity.

u Designated funds comprise unrestricted funds that the board has, at its discretion, set aside for particular purposes. These designations have an administrative purpose only, and do not legally restrict the board's discretion to apply the fund.

Income

Income is recognised by inclusion in the Statement of Financial Activities only when the charity is legally entitled to the income, performance conditions attached to the item(s) of income have been met, the amounts involved can be measured with sufficient reliability and it is probable that the income will be received by the charity.

Expenditure Expenditure is analysed between costs of charitable activities and raising funds. The costs of each activity are separately accumulated and disclosed, and analysed according to their major components. Expenditure is recognised when a legal or constructive obligation exists as a result of a past event, a transfer of economic benefits is required in settlement and the amount of the obligation can be reliably measured. Support costs are those functions that assist the work of the charity but cannot be attributed to one activity. Such costs are allocated to activities in proportion to staff time spent or other suitable measure for each activity.

Cash at bank and in hand

Cash at bank and in hand comprises cash on deposit at banks requiring less than three months notice of withdrawal.

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SCCRR (NI) Ltd {A company company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS

{A company company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL for the financial year ended 31 October 2025

Taxation and deferred taxation

No current or deferred taxation arises as the charity has been granted charitable exemption. Irrecoverable valued added tax is expensed as incurred.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the charity's taxable income and its results as stated in the financial statements.

Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

3. INCOME
3.1 DONATIONSAND LEGACIES Unrestricted Restricted 2025 2024
Funds Funds
£ £ £ £
Donations and legacies 2,230 - 2,230 8,091
4. EXPENDITURE
4.1 RAISING FUNDS Direct Other Support 2025 2024
Costs Costs Costs
£ £ £ £ £
Raising funds - - 35 35 40
4.2 CHARITABLEACTIVITIES Direct
Costs
£		 Other
Costs
£		 Support
Costs
£		 2025
£		 2024
£
Expenditure on charitable activites 12,045 660 - 12,705 20,254
4.3 SUPPORTCOSTS Cost of 2025 2024
Raising
Funds
£ £ £
Support 35 35 40
5. ANALYSIS OF SUPPORTCOSTS
2025 2024
£ £
Support 35 40
6. CREDITORS 2025 2024
Amounts falling due within one year . £ £
Accrualsanddeferredincome 300 275

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SCCRR (NI) Ltd {A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 October 2025

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7. RESERVES
2025 2024
£ £
At the beginning ofthe year 15,138 27,341
Deficitforthe financial year (10,510) (12,203)
At the end ofthe year 4,628 15,138
8. FUNDS
8.1 RECONCILIATION OFMOVEMENT IN FUNDS Unrestricted
Funds		 Total
Funds
£ £
At 1 November2023 27,341 27,344
Movement during the financial year (12,203) (12,203)
At 31 October2024 15,138 15,138
Movement during the financial year (10,510) (10,510)
At 31 October2025 4,628 4,628
8.2 ANALYSIS OF MOVEMENTS ON FUNDS
Balance Income Expenditure Transfers Balance
1 November between 31 October
2024 funds 2025
£ £ £ £ £
Unrestricted funds
Unrestricted General 15,138 2,230 12,740 - 4,628
Total funds 15,138 2,230 12,740 - 4,628
8.3 ANALYSIS OF NETASSETS BY FUND
Current
assets		 Current
liabilities		 Total
£ £ £
Unrestricted general funds 4,928 (300) 4,628
4,928 (300) 4,628
9. STATUS

The charity is a company limited by guarantee not having a share capital.

The liability of the members is limited.

Every member of the company undertakes to contribute to the assets of the company in the event of its being wound up while they are members, or within one financial year thereafter, for the payment of the debts and liabilities of the company contracted before they ceased to be members, and the costs, charges and expenses of winding up, and for the adjustment of the rights of the contributors among themselves, such amount as may be required, not exceeding £ 1.

  1. POST-BALANCE SHEET EVENTS

There have been no significant events affecting the Charity since the financial year-end.

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SCCRR (NI) LTD (A company limited by guarantee, not having a share capital)

SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 31 OCTOBER 2025

Be

SCCRR (NI) Ltd

(A company limited by guarantee, not having a share capital) SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS Operating Statement

for the financial year ended 31 October 2025

Operating Statement
for the financial year ended 31 October 20252025
2025 2024
£ £
Income 2,230 - 8,091
Cost ofgenerating funds
Direct costs 12,045 20,030
12,045 20,030
Gross deficit (9,815) (11,939)
Expenses
Printing,postageandstationery 335 -
Accountancy 325 224
Bank charges 35 40
695 264
Netdeficit (10,510) (12,203)

enThe supplementary information does not form part of the financial statements 13