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2023-12-31-accounts

COMMUNITY ACTION FOR LOCALLY MANAGING STRESS

Report of the Trustees and Financial Statements

Year Ended 31 December 2023

Company Number NI031738 Charity Number XR 43980

COMMUNITY ACTION FOR LOCALLY MANAGING STRESS

Contents

Contents Contents
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Pages
Charity Reference and Administrative Details 1
Report of the Trustees 2 - 12
Independent Auditor’s Report 13 – 17
Statement of Financial Activities 18
Balance Sheet 19
Notes to the Financial Statements 20 - 28
Detailed Statement of Financial Activities 29 – 30

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COMMUNITY ACTION FOR LOCALLY MANAGING STRESS

Charity Reference and Administrative Details Year Ended 31 December 2023

Charity Reference and Administrative Details Year Ended 31 December 2023 Charity Reference and Administrative Details Year Ended 31 December 2023
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Charity registration number NIC107011
Company registration number NI031738
Trustees Nikki Yau
Ted Curley
Susan McLaughlin
Yvonne Barr
Marie Brown
Derek Moore
Chief executive officer Elaine Porteous
Registered office 8 Crawford Square
Derry
BT48 7HR
Auditor L Duffy & Co
12 Queen Street
Derry
BT48 7EG
Solicitor Caldwell & Robinson
10-12 Artillery Street
Derry
BT48 6RG
Bankers Bank of Ireland
Culmore Road
Derry

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COMMUNITY ACTION FOR LOCALLY MANAGING STRESS

Report of the Trustees for the Year Ended 31 December 2023

The Trustees, who are also the directors under the provisions of the Companies Act 2006 present their report and the audited financial statements for the year ended 31 December 2023. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities" in preparing the annual report and financial statements of the charity.

Governing Document

Community Action For Locally Managing Stress (known as ‘CALMS’) is a charitable company limited by guarantee, incorporated on the 5 December 1996 and accepted as a charity by the Inland Revenue. The company was registered with the new Charity Commission for Northern Ireland (Regulator of Charities in Northern Ireland) on the 4 June 2018.

The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up, members are required to contribute an amount not exceeding £1. The number of members at the 31st December 2023 was 5, but increased to 6 by 4 November 2024.

The charitable objects of the charity are the preservation and protection of health of the people in the North West of Ireland who suffer from stress generally as well as those affected directly or indirectly by violence and to advance the education of the public in and about the cause of stress and its management within the community, by and in particular, associating the statutory authorities, community and voluntary organisations and the inhabitants in a common effort to improve health education and through the provision of social services, educational and recreational facilities and practical assistance with the object of improving the conditions of life for the said inhabitants.

The charity meets the public benefit test, as the organisation provides services, which can be accessed by members of the public who are in need of such services (as per guidance issued by Charity Commission).

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COMMUNITY ACTION FOR LOCALLY MANAGING STRESS

Report of the Trustees for the Year Ended 31 December 2023

Objectives and activities

CALMS first came together in Derry/Londonderry city towards the end of 1994. It emerged as a tentative response to a clearly felt need for structured and effective assistance and support for people suffering from stress and stress-related illnesses. During the 1990s, CALMS expanded and grew as a neutral (in NI terms) organisation which helps groups and individuals cope with and manage stress. As we move towards the end of our third decade, CALMS is now based in its own dedicated premises in Derry/Londonderry city centre. This goal was only achievable when the Department for Communities came forward and supported us to buy our own unique premises. We are a company limited by guarantee, which has achieved charitable status, and is managed by a Board of Directors. The CALMS Board brings together people from a range of backgrounds and with a variety of experiences and expertise. Four members of staff are now in place with volunteers and sessional workers also used to help develop and deliver a range of services. Those services include:

Across the above-mentioned services, we have provided 5,869 sessions to 1,276 beneficiaries. We can assure our beneficiaries and stakeholders that we adhere to the highest standards in terms of the competence, training, and supervision of our staff and therapists. The charts below show a further analysis of our services and programmes.

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COMMUNITY ACTION FOR LOCALLY MANAGING STRESS

Report of the Trustees for the Year Ended 31 December 2023

Number of Sessions provided
VSS Counselling 1,358
VSS ComplementaryTherapy 1,170
VSS WelfareRightsAdvice 360
VSSYoga 41
VSSPerformingArt 52
VSS Social Therapy 4
VSS-Counselling- TPDPS 220
VSS-ComplementaryTherapy- TPDPS 108
HUB -Counselling 953
Quayside-Counselling 450
CFNI DOH -Counselling 741
CFNI DOH -ComplementaryT 337
CFNI DOH - Helpline 72
CFNI DOH -Workshops 3
5,869

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COMMUNITY ACTION FOR LOCALLY MANAGING STRESS

Report of the Trustees for the Year Ended 31 December 2023

Number of Service Users
VSS 746
HUB 186
Quayside 85
CFNI 259
TotalService Users 1,276

In terms of our purpose little has changed: we continue to work to our mission, objectives and principles as stated in our governing documents. CALMS’s vision is one of a greater Derry/Londonderry urban area where: the dangers and consequences of stress are recognised, people and organisations work to prevent stress, people who experience stress are helped to cope with it and therefore not damaged by it. Our aim is “ To leave people and organisations better placed to prevent, reduce, and deal positively with stress and the effects of stress”.

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COMMUNITY ACTION FOR LOCALLY MANAGING STRESS

Report of the Trustees for the Year Ended 31 December 2023

When delivering services and programmes we continue to be guided by the following five core principles and values:

Welcoming and inclusive. CALMS will be a place of comfort for all, supportive of each other and non-judgemental. Our new premises, funded by Department for Communities, has enhanced our services and allows us to expand our delivery. On behalf of CALMS, a sincere thank you to DfC for acknowledging our work and for investing in mental health services.

Service quality. CALMS’s services will match or better accepted best clinical/professional practice. We continue to support and assist our team by sourcing up to date training. Thank you to VSS for their investment in good quality training.

User focused. CALMS exists to empower its users, leaving them better placed to cope with stress. Its working practices will be structured to provide that empowerment and to prevent dependency.

Partnership-oriented. CALMS is not the font of all knowledge in terms of stress management, and we continue to work positively and collaboratively with others in the field. This includes all our partners: VSS, Department of Health, Talking Therapies and Quayside Medical Practice and the University of Ulster.

Providing value. CALMS knows through its ongoing research with the University of Ulster that our services are effective and that we do provide value to those who engage with us, be they users, funders or all our stakeholders.

Just like all our partners in the community and voluntary sectors, we are in difficult financial times - one could say a crisis. Long-term strategic funding is essential and getting more difficult to source. However, despite this crisis and being on the front line of the cost-of-living crisis, we continue to support our people and communities, all while facing rising demand for services, falling income, and rising operational costs. Our volunteers and friends of CALMS continue to fundraise to keep us afloat. The work carried out by these wonderful individuals must be recognised and acknowledged. They are such an asset to CALMS and to our service users.

2023 was another excellent year for us. We addressed some key milestones. Sincere thanks to Department for Communities and V.S.S. for assisting us to purchase and refurbish our new building which was completed late 2022. The launch of our new premises was held in September 2023, and it was a fantastic opportunity for us to show

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COMMUNITY ACTION FOR LOCALLY MANAGING STRESS

Report of the Trustees for the Year Ended 31 December 2023

our clients and stakeholders our new building and to update them on new and innovative services and opportunities going forward.

Some of my personal highlights from our activity this year include:

As always, we must extend our gratitude to our funders V.S.S. WHSCT, Quayside Medical Practice, CFNI/ DOH and Jobstart for their financial support, as well as to donors for their continued support.

Our success is also directly linked to the hard work of our highly skilled team and volunteers. Thanks to them we addressed our targets and objectives.

I’d like to personally thank every team member for their energy, commitment and consistency in driving our project forward see outputs below.

This year, our plans for expansion include:

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COMMUNITY ACTION FOR LOCALLY MANAGING STRESS

Report of the Trustees for the Year Ended 31 December 2023

There are also some plans which are in their early stages, but I look forward to sharing them with you all soon.

Thank you all for continuing to support C.A.LM.S.

On behalf of the team and the directors at CALMS we look I look forward to continuing to assist individuals to reduce and manage stress effectively, leaving them better placed to lead normal and fulfilling lives.

Straight from the heart – Testimonials from our service users

“The events were all easy to go to and everyone was very open to talk to. I was a bit nervous at the start but fine then once I settled down. It was great to get out and meet people.”

“To have the events made life feel normal again and made me feel more normal. I can only sing their praises. And I made lots of new friends – genuine friends. What CALMS did for me is like a gift.”

I waited many years to seek help and then I was so desperate after lockdown, I had to get help. The events have brought me back to better than normal. I am now more confident and more open and more willing to speak about how I feel with friends and other people.“

“I was withdrawn and stressed during lockdown. I did not know what to do with myself. The events took me out to meet new people. My husband has Parkinson’s disease, so it helped lift my mind, get me out of the house and gave me a break from being a career.”

“Oh yes, life wasn’t good in lockdown because you couldn’t see anyone, even your own family, in person. I became very nervous about going out and had to build up my confidence again. The people in CALMS made me see I was not alone and not the only person going through it.”

“I was feeling very low due to a loss. Just getting out with strangers was good for me and going for coffee with people with you would never meet. Lovely to chat and hear stories you would never hear. It made me laugh for the first time in ages. Weather was always on our side – great being out in the fresh air.”

“Yes, it did help. It was just meeting and seeing different people.”

“It was great to meet up with people and see people I had not seen for a while. It was fantastic to hug and shake hands with people. I was very isolated and lonely as I live

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COMMUNITY ACTION FOR LOCALLY MANAGING STRESS

Report of the Trustees for the Year Ended 31 December 2023

out in the country – it really helped me re-engage with people as I had lost confidence being around others.”

Recruitment and Appointment of Directors

The Directors of the company are also charity trustees for the purposes of charity law. The traditional business skills, along with service users, community and voluntary groups are well represented on the Board of Directors and the Directors are requested to provide an updated list of skills they are able to bring to the company each year and in the event of particular skills being lost due to retirements, individuals are approached to offer themselves for election to the Board of Directors. Directors.

Trustees Induction and Training

New trustees are invited to familiarise themselves with the charity and the context within which it operates. Briefing sessions jointly led by the Chairperson and the Chief Executive cover:

All Trustees receive an Enhanced Access NI check and training on Child Protection, Vulnerable Adults, Lone Working, Health and Safety, Complaints and Equal Opportunities. Training on Good Governance, Managing Performance, Risk Management, Strategic Planning and GDPR is also provided to Trustees.

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COMMUNITY ACTION FOR LOCALLY MANAGING STRESS

Report of the Trustees for the Year Ended 31 December 2023

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Risk Management

The Board of Trustees conduct on a regular basis a review of major risks to which the charity is exposed. This review is updated annually. Where appropriate, systems and procedures are established or updated to mitigate the risks the charity faces. Significant external risks to funding have led to the development of a new Fundraising Strategy and the establishment of three social enterprises to allow for alternative funding methods for the charity’s activities. Internal control risks are minimised by the implementation of comprehensive procedures for the authorisation of all transactions and projects.

Procedures are in place to ensure compliance with health and safety rules for staff, volunteers and visitors. All policies and procedures are periodically reviewed to ensure they meet with the needs of the charity and changes to the law.

Organisational Structure

The Board of Directors meets at least 4 times a year and is responsible for the strategic direction and policy of the charity. The trustees have ultimate legal and financial responsibility for the affairs of CALMS, although the management of the organisation has generally been delegated to the staff, through the Chief Executive (Elaine Porteous).

Internal and external factors

The trustees have made a full assessment of the internal and external factors that may affect these financial statements and do not deem any factors material enough to have an impact.

Financial review

The charity has had another successful year. The charity’s income decreased by 5% to £366,628 (2022 - £389,726) whilst total funds carried forward increased to £86,657 (2022 - £69,427).

Reserves policy

The trustees have established the level of reserves (that is those funds that are freely available) that the charity ought to have. Reserves are needed to bridge any funding gaps that may occur and should be maintained at the equivalent of 3 months

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COMMUNITY ACTION FOR LOCALLY MANAGING STRESS

Report of the Trustees for the Year Ended 31 December 2023

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expenditure in order for the charity to continue its activities. The trustees consider that an ideal level of reserves would be £40,000. Unrestricted reserves at the 31 December 2023 were £20,526 (2022 - £9,102). Whilst short of our target reserves we are pleased that unrestricted reserves have increased during the year.

We, the trustees of CALMS believe that CALMS is working to its original aims and objectives whilst abiding to its Memorandum and Articles of Association.

Statement of trustees' responsibilities

The trustees (who are also directors of CALMS 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 Generally Accepted Accounting Practice.

Company law requires the trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for the year. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company 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 charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the trustees are aware:

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COMMUNITY ACTION FOR LOCALLY MANAGING STRESS Report of the Trustees foi" the Year Ended 31 December 2023 thcre is no relevant audit inf()rin%ltioii ()f WliiLh the charitable company's auditor is unaware; and the trustees have taken all steps tl)<lt IhLy oiiglit to have taken to make themselves aware of any relevant au(lit iiiforination ¢qiid to establish that the auditor is aware ofthat information. Auditors A resoliition will be proposed at tlie AGh,I th.lt L Duffy & Co be re-appointed as auditors to the charity for thL ensuing VL¢lr. The trustees declare that thL'y have clPPI'oiied Ihe trustee's report above Signed on behalt" of the charity's trLiile Nikki Yau Chair Illarit Broivn 4 Iyovember 2024 Page 12

Report of the Independent Auditors to the Members of COMMUNITY ACTION FOR LOCALLY MANAGING STRESS

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Independent auditor’s report to the trustees of Community Action For Locally Managed Stress

We have audited the financial statements of Community Action For Locally Managed Stress for the year ended 31 December 2023 which comprise the Statement of Financial Activities, the Balance Sheet and the related notes. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard FRS102. The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the IASSA’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may

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Report of the Independent Auditors to the Members of COMMUNITY ACTION FOR LOCALLY MANAGING STRESS

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cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the Report of the Trustees, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations (Northern Ireland) 2015 require us to report to you if, in our opinion:

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Report of the Independent Auditors to the Members of COMMUNITY ACTION FOR LOCALLY MANAGING STRESS

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Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

We have been appointed as auditor under section 65(2) of the Charities Act (Northern Ireland) 2008 and report in accordance with regulations made under section 66 of that Act.

We have undertaken the audit in accordance with the requirements of FRC Ethical Standards including FRC Ethical Standard – Provisions Available for Audits of Small Entities, in the circumstances set out in note 14 to the financial statements.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

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Report of the Independent Auditors to the Members of COMMUNITY ACTION FOR LOCALLY MANAGING STRESS

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As part of an audit in accordance with ISAs (Ireland), we exercise professional judgment and maintain professional skepticism throughout the audit. We also:

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Report of the Independent Auditors to the Members of COMMUNITY ACTION FOR LOCALLY MANAGING STRESS Evaluate the overall presentation. structure and content ot- the tinancial statements: including the disclL)sures. and whether the linancial statements represent the underlying iransactions and evcnts in a manner that achiei'es t'air presentation. We communicate Thtith those charged with governance regarding. among other matters. the planned scope and timing ot" the audit and signiticant audit findings. including any signiticant dL'ticicncies in internal control that we identit.y during our audit. Use of our report This report is made solLly to the Lharitable company s trustees, as a body, in accordanLe witli Part 4 ot" the Chai"itie.s (Accounis and Reports) Regulations (NorthLrn Ireland) 2015. Our audit work has been undertaken so that we might state to the charitctble company"s members those matters we are required to state to them in an auditor's report and t.or no other purpose. To the t"ullest extent permitted by law: we do not aLLept or assume responsibility to anyone other than the charitable conipan>' and the Lharitable companv s trustees as a body. t.or our audit work, t.or this report. or f.or the opinions we have formed. Mr Laurie Duffy (Senior Statutory Auditor) For and on behalf of L Duffy & Co Chartered Accountants and Statutory Auditor 4 November 2024 L Duffy & Co are eligible to act as auditors in terms of section 1212 of the companies Act 2006 Page 17

COMMUNITY ACTION FOR LOCALLY MANAGING STRESS

Statement of Financial Activities For Year Ended 31 December 2023

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Unrestricted Restricted 2023 2022
Funds funds Total
Notes Funds
£ £ £
Incoming from:
Donations and legacies
- Grants 2 308,357 308,357 333,119
- Gifts and donations 9,637 9,637 12,125
Other Income 3 48,634 48,634 44,482
_ _ _ _
Total incoming resources 58,271 308,357 366,628 389,726
_ _ _ _
Resources Expended
Raising funds 4 1,100 26,458 27,558 24,604
Charitable activities 5 23,029 258,802 281,831 262,830
Governance costs 6 22,718 17,291 40,009 46,160
_ _ _ _
Total resources expended 46,847 302,551 349,398 333,594
_ _ _ _
Net 7 11,424 5,806 17,230 56,132
incoming/(outgoing)
resources
Reconciliation of
Funds
Total funds brought 9,102 60,325 69,427 13,295
forward
_ _ _ _
Total Funds Carried 20,526 66,131 86,657 69,427
Forward
_ _ _ _

The statement of financial activities includes all gains and losses recognised in the year. All incoming resources and resources expended derive from continuing activities.

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COMMUNITY ACTION FOR LOCALLY MANAGING STRESS Balance Sheet at 31 December 2023 2023 2022 Notes Fixed Assets Tangible assets -301,146 288.033 Current Assets Debtors Bank 10 3.972 42.730 3.032 60,559 46.702 63.591 Creditors: amounts falling due within one year 11 (60,275) (33.665) et current assetsl(liabilities) {13.573) 29.926 Total assets less current liabilities 287.573 317.959 Creditors: amounts falling due after more than one Trear 12 (200.916) (248.532) Net Assets 86,657 69,427 Funds Unrestricted fLinds 13 20,526 9.102 Restricted funds 13 66.131 60.325 86,657 69,427 The tinancial statenients werL approved bj. the Board on 24 October 2024 and were signed on its behalt. by- Nikki Yau Chair Marie Brown 4 November 2024 The notes on pages 20 to 28 form part of these financial statements. Company Registration Number:N1031738 Page 19

COMMUNITY ACTION FOR LOCALLY MANAGING STRESS Notes To The Financial Statements For The Year Ended 31 December 2023

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1. Accounting policies

General information and basis of preparation

The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with 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 issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), and the Companies Act 2006 and UK Generally Accepted Accounting Practice.

The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are presented in sterling which is the functional currency of the charity.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund.

Fixed assets

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows

Land and buildings

4% straight line

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COMMUNITY ACTION FOR LOCALLY MANAGING STRESS Notes To The Financial Statements For The Year Ended 31 December 2023

Fixtures and fittings 25% straight line Office equipment 33.3% straight line

Debtors

Debtors are stated after all known bad debts have been written off and specific provision has been made against all debtors considered doubtful of collection.

Incoming resources

All incoming resources are included in the Statement of Financial Activities when the charity is legally entitled to the income after any performance conditions have been met, and the amount can be quantified with reasonable accuracy and it is probable that the income will be received.

Grants are recognised at fair value when the charity has entitlement after any performance conditions have been met, it is probable that the income will be received and the amount can be measured reliably. If entitlement is not met then these amounts are deferred.

Gifts and donations are included in the Statement of Financial Activities upon receipt.

Donated services and facilities are included at the value to the charity where this can be quantified.

Donated goods for resale in charity shops are included in the period the goods are sold. No amounts are included in the financial statements for services donated by volunteers.

Investment income is included in the Statement of Financial Activities when receivable.

Resources expended

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably. It is categorised under the following headings:

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COMMUNITY ACTION FOR LOCALLY MANAGING STRESS Notes To The Financial Statements For The Year Ended 31 December 2023

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Irrecoverable VAT is charged as an expense against the activity for which expenditure arose.

Costs of raising funds include the salaries of staff who promote fundraising and overhead costs of charity shops.

Charitable activities comprise those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Governance costs include those incurred in the governance of its assets and are associated with constitutional, statutory and strategic requirements.

Creditors payable within one year

Creditors and provisions payable within one year are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably.

Tax

The charity is an exempt charity within the meaning of schedule 3 of the Charities Act 2011 and is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes.

Going Concern

The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern

Judgements and key sources of estimation uncertainty

The following judgements (apart from those involving estimates) have been made in the process of applying the above accounting policies that have had the most significant effect on amounts recognised in the financial statements

Depreciation rate used by management for land and buildings (CALMS purchased new premises during the financial year) is 4% straight line per annum. Management

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COMMUNITY ACTION FOR LOCALLY MANAGING STRESS Notes To The Financial Statements For The Year Ended 31 December 2023

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have decided to err on the side of prudence and write the new building off over 25 years. Whilst they are aware that this is a high rate of depreciation CALMS management prefer to err on the side of prudence.

-

Deferred Grants

CALMS received 3 grants toward purchase and refurbishment of new building. Grants totalled £217,647. As one of the grants had a clawback clause over 10 years it was judged prudent to defer grant and write off one tenth to SOFA each year. Therefore only £21,765 was recognised in Statement of Financial Activities in this financial year.

2. Grants

rants
Unrestricted Restricted Total Total
Funds Funds Funds Funds
2023 2022
£ £ £ £
Victim Support Program 223,660 223,660 228,541
CFNI 49,615 49,615 61,615
Jobstart 5,002 5,002 13,173
Troubles Displacement 4,440 4,440
Rank Foundation 3,700 3,700
Capital Grants Released 21,765 21,765 21,765
DCSDC 175 175 1,025
NIHE 5,000
Honourable Irish Society 2,000
0 308,357 308.357 333,119

3. Other Income

ther Income
Unrestricted Restricted Total Total
Funds Funds Funds Funds
2023 2022
£ £ £ £
WHSCT 35,194 - 35,194 32,007
Quayside 13,440 - 13,440 11,490
Miscellaneous - - - 985
48,634 0 48,634 44,482

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COMMUNITY ACTION FOR LOCALLY MANAGING STRESS Notes To The Financial Statements For The Year Ended 31 December 2023

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4. Raising Funds

aising Funds
Unrestricted Restricted Total Total
Funds Funds Funds Funds
2023 2022
£ £ £ £
Wages and salaries - 17,500 17,500 17,500
Stationery and printing - 650 650 650
Telephone - 450 450 450
Admin costs 1,100 1,900 3,000 3,000
Interest - 5,958 5,958 3,004
1,100 26,458 27,558 24,604

5. Charitable Activities

haritable Activities
Unrestricted Restricted Total Total
Funds Funds Funds Funds
2023 2022
£ £ £ £
Wages and salaries - 143,212 143,212 111,380
Program costs 18,185 101,695 119,880 124,364
Training - - - -
Rent and rates - 829 829 8,585
Insurance - 1,890 1,890 1,605
Heat and light 1,100 2,861 3,961 5,568
Stationery and printing - 2,811 2,811 1,674
Telephone 1,471 2,130 3,601 3,471
Travel - - - 65
Admin Costs 1,100 1,040 2,140 1,040
Professional fees - 947 947 1,805
General expenses 70 200 270 170
Repairs and renewals 1,103 1,187 2,290 3,103
23,029 258,802 281,831 262,830

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COMMUNITY ACTION FOR LOCALLY MANAGING STRESS Notes To The Financial Statements For The Year Ended 31 December 2023

6. Governance Costs

overnance Costs
Unrestricted Restricted Total Total
Funds Funds Funds Funds
2023 2022
£ £ £ £
Wages and salaries - 12,830 12,830 12,830
Rent payable - - - 1,044
Insurance - - - -
Stationery and printing 200 - 200 100
Telephone 300 - 300 200
Admin Costs 1,274 1,341 2,615 5,000
Professional fees - - - 1,250
Audit fee 3,120 3,120 3,000
Bank charges 450 - 450 426
Depreciation 20,494 - 20,494 22,310
22,718 17,291 40,009 46,160

7. Resources Expended

Total resources are stated after charging:

2023 2022
£ £
Auditors’ remuneration 3,120 3,000
Depreciation 20,494 22,310
______ ______

7. Trustees’ Remuneration and Benefits

There was no trustees’ remuneration or other benefits for the year ended 31 December 2023 nor for the year ended 31 December 2022.

Trustees’ Expenses

There were no trustees’ expenses paid for the year ended 31 December 2023 nor for the year ended 31 December 2022.

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COMMUNITY ACTION FOR LOCALLY MANAGING STRESS Notes To The Financial Statements For The Year Ended 31 December 2023

_____________

8. Staff Costs

2023 2022
£ £
Wages and salaries 159,473 131,197
Social security costs 10,121 7,080
Pension costs 3,948 3,433
_ _
173,542 141,710
_ _
Average number of employees during the year 7 6
No employee received emoluments of more than £60,000

The average number of employees during the year, calculated on the basis of full time equivalents.

9. Tangible Fixed Assets

angible Fixed Assets
Land & Fixtures & Office
Buildings Fittings Equip Total
£ £ £ £
Cost
At 1 January 2023 285,329 12,907 87,664 385,900
Additions 30,202 3,405 - 33,607
Disposals 0
_ _ _ _
At 31 December 2023 315,531 16,312 87,664 419,507
_ _ _ _
Depreciation
At 1 January 2023 11,411 4,613 81,843 97,867
Charge or year 12,619 4,080 3,795 20,494
Disposals 0
_ _ _ _
At 31 December 2023 24,030
 8,693
 85,638
 118,361
_ _ _ _
Net Book Value
At 31 December 2023 291,501 7,619 2,026 301,146
At 31 December 2022 273,918 8,294 5,821 288,033

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COMMUNITY ACTION FOR LOCALLY MANAGING STRESS Notes To The Financial Statements For The Year Ended 31 December 2023

_____________

10. Debtors

10. Debtors
2023 2022
£ £
Accrued income and prepayments 3,972 3,032
_ _
11. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Bank loans and overdrafts 29,000 5,400
PAYE and NI 5,610 2,780
Deferred grants 21,765 21,765
Accruals 3,900 3,720
_ _
60,275 33,665
_ _
12. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans and overdrafts 48,564 74,415
Deferred grants 152,352 174,117
_ _
200,916 248,532
_ _
Deferred Grants (rec’d 2022 – over 10 yrs)
Department for Communities – cost building 178,351
VSS 29,346
National Lottery – toward refurbishment 9,950
217,647
Grant released to SOFA (43,530)
Balance remaining 174,117

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COMMUNITY ACTION FOR LOCALLY MANAGING STRESS Notes To The Financial Statements For The Year Ended 31 December 2023

_____________

13. Movement in Funds

Movement in Funds
At 1 January Net incoming At 31
2023 resources December
2023
£ £ £
Unrestricted funds 9,102 11,424 20,526
Restricted funds 60,325 5,806 66,131
______ _ ______
Total Funds 69,427 17,230 86,657
______ _ ______

14. IAASA’s Ethical Standard Section 6 – Provisions Available For Audit of Small Entities

In common with many other businesses of this size and nature we use our auditors to prepare and submit returns to tax authorities and assist with the preparation of the financial statements.

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COMMUNITY ACTION FOR LOCALLY MANAGING STRESS Detailed Statement of Financial Activities For Year Ended 31 December 2023

_____________

Unrestricted Restricted Total 2023 2022
£ £
Incoming Resources
Voluntary income:
Grants - 308,357 308,357 333,119
Gifts and donations 9,637 - 9,637 12,125
Other income 48,634 - 48,634 44,482
_ _ _ _
Total incoming resources 58,271 308,357 366,628 389,726
_ _ _ _
Resources Expended
Raising funds
Wages and salaries - 17,500 17,500 17,500
Stationery and printing - 650 650 650
Telephone - 450 450 450
Admin costs 1,100 1,900 3,000 3,000
Interest - 5,958 5,958 3,004
______ ______ ______ ______
1,100 26,458 27,558 24,604
Charitable activities
Wages and salaries - 143,212 143,212 111,380
Programme Costs 18,185 101,695 119,880 124,364
Training - - - -
Rent payable - 829 829 8,585
Insurance - 1,890 1,890 1,605
Heat and light 1,100 2,861 3,961 5,568
Stationery and printing - 2,811 2,811 1,674
Telephone 1,471 2,130 3,601 3,471
Travel - - - 65
Admin costs 1,100 1,040 2,140 1,040
Professional fees - 947 947 1,805
General expenses 70 200 270 170
Repairs and renewals 1,103 1,187 2,290 3,103
_ _ _ _
23,029 258,802 281,831 262,830

This page does not form part of the statutory financial statements

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COMMUNITY ACTION FOR LOCALLY MANAGING STRESS Detailed Statement of Financial Activities For Year Ended 31 December 2023

_____________

Unrestricted Restricted Total 2023 2022
£
Governance costs
Wages and salaries - 12,830 12,830 12,830
Rent payable - - - 1,044
Insurance - - - -
Stationery and printing 200 - 200 100
Telephone 300 - 300 200
Admin Costs 1,274 1,341 2,615 5,000
Professional fees - - - 1,250
Audit fee 3,120 3,120 3,000
Bank charges 450 - 450 426
Depreciation 20,494 - 20,494 22,310
_ _ _ _
22,718 17,291 40,009 46,160
_ _ _ _
Total resources expended 46,847 302,551 349,398 333,594
_ _ _ _
Net income / (expenditure) 11,424 5,806 17,230 56,132
_ _ _ _

This page does not form part of the statutory financial statements

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