Company NunibLr: N1031738 chai.ity Numbei": N1107011 ChJi"ity Nuinbei.: XR 43980 Coniniunity Actioii foi. Loclllly Maiiagliig Stiess (A Lompuny limitL,d by guarantLse) Accounts for tlie yeur ended 31 Deceiiiber 2024
Comniuiiity Actioii for Locally Maiiaging Stress (A coiiipaiiy lijiiited by guai'ai)tee} Contents Page Infoi'iiiation Dii'ecloi'% Repoi't liidependent Examiner's Report Sialenieiit of f4iiiaiicial Aclivilies Balance Slieet Nc)les lo tlie accoiinls 9-16
Comiiiuiiity Action for Locally Mai)agiiig Stress (A coi)Ipaiiy liiiiited by guaraiitee) Iiitorniation Compaiiy No: N1031738 Cliai'ity No: NIC107011 XR 43980 DirLILtors Nikki Yau Ted Clirley Yvonne Barr Irie Browii Deiek Mooi'e Curoline McGlincliey Susan McLaughlin Elaine Sarah Power Sandra Sweeney Siepheii Mccaiiii Appointed 18tli Jiiiie 20?4 Appointed 16th Jliiie ?0?4 AppoiiiLed l ()tli Julie 20?4 Re4igned 31.%t October ?024 Resigned 28ih May 2025 Resigned 31st October 2024 Resigned 31 st Ociobei. ?024 Appointed 30Lli Jiiiie 20?5 Accountants McGroarty Mccaffeiiy & Company Ltd Accouiitants & Tax Consultants 2 Carlisle Terrace DeiTy BT48 6JX Registered office 8 Ci"ÉLWtoid Squal Dcrry DeLry BT48 7HR Bai)kers Bunk ot li'elaiid 27 Culiiioi'e Ro&id Dcrry BT48 8JB Solicitoi's Caldwell & Robinson 10-12 Aitillery Sti-eet Derry BT48 6RG Page I
Comillunity Actioii for Locally Mai)aging Stress (A coinpany liiiiited by guarantee) Report to the Directors for the yeAr elided 31 Deceiiiber 2024 The diiectors pi'esent theii. Lepoi't and the financial statements foi. the ye(ir ended 11 Dec¢inbei- 2024. The dii'eLIoi'8 of Community Action for Locally Managing Stress foi. the purposes of conipany law and who sei'ved dui-ing Ihe year aiid up lo tlie dale of this repoi't are set oli( on page l . Our Ainis and Ob.lectives Pur nd Aiiii. The iiiuin ai'ea of cliarilable aclivily IS the presei'v<ilion and protection of the health of Lhe people in ilie Noi'ili Wesi of Irelaiid wlio buffer froni sti'ess generally as well as tliose affected directly or indirecily by violeiice arid IL) dvaiice the educatioii of Ilie public in and about the causc of .qlress (ind its n)anagement wiihiii the coiiiinuiiity, by aiid 111 particular, associatiiig ihe statiitory aiiihorities, commiiiiity aiid voliiiitary orgaiiisatioiis aiid the iiihabiltlllls in a coiiiiiion el:toi'l to iiiipi'ove hLalth educatioii and through the pi'ovisioii ol. SOCiLiI sLrvices, educutioiial and i'ecrealioiiul tucilities and practical &lSSiStance with the object ot iinprovingy tlie conditlolls Ot liti t'oi. IIIL %LiicI inlilibiiants. Tlie Focus of our Work CALMS tirsL caine iogethei. iii Den-ylLoiidoiiden-y cily iowai-d% the ei)d ot 1994. It eiiiei-ged .Is a ceiiiaiive i-esponse 10 a cleai'ly telt need toi- sti'uctui-ed and etteclive assistance and suppoi-t toi. people suttei'iiig tS'01i1 sii-es (ind sti-ess-related illnesses. Dui'ing ihe 1990s, CALMS expended and byi'ew (i% il neutral (in Nl lei'iiis) orgJiini%alion wliicli lielps groups <ind individuals cope dnd man¢ige slr¢s.s, CALMS is now based in its own dedio¢ilLd pi-Liiii%c in ilie Derry/Londondei'ry city cenli'e. Siaff Lllong with voliinteers and sessional workers develop and deliver a range of services. Thos¢ sei-vices incllide, Coiiiisel liiig, CB T Therapy, Complementary Treciliii¢iits, Stress Maiiagemeiit Pi'ogr¥1nimes, Pei'soiial Developiiieiii Pi'ogi-¢llllliiCS, Voliiiiieei'iiig oppoi'tunities, includiiig pathways to eiiiployn)eiit, SociiLI Tliei'&lPy Olltiiig% 1& lid Welt'dl'L Riglit%. FiiiunLlal ReviLIW Pi'inci al Fuiidin SOLII'C The kLy t'uiidei's ot CALMS iiiclude V.S.S. WHSCT, Quayside Medic¢il Practice, CFNIIDOH aiid Jobstcll'l. Structure, Goveri)aJicc and Management Governin Liinent The oi'gaiiisation 1% collipÉiny limited by guaraiitee, witli cliaritable 8tatus. The entity wlls fornied c)1i 5tli Deceiiibei. 1996. Tlie compaiiy ivas estkLblished uiidei- Menioi'diidum & Ai-ticles of AS%OCiiltioii which OLIII ii)Ld ilie Ii'e<l Ot bcnetit Jnd the objects of tlie chai-iiable orodni%atioi). Page 2
Coiijiiiunity Action for LoLally Maijaging Stress (A compaiiy liniited by guarantee) Report to tlie Direetors for tlie year elided 31 Deceniber 2024 .conlinued Reci'uiiiiieiil and A oiiicnient of tlie Boai'd of Director The dii'eciors of the coinpany are also charily trustees for the puiyoses of charity law kind Liiider the coinpany, Articles are known as niembers ot the Board. Under the i'LquiiEnients of the Meinoraiiduiii diid Ai'ticle4 ot Associ<ioii, one third ot tlie menibeis ot tlie Board must stund toi. re.election at tlie Annulil GLneriil Meeting. Mem ei's Induciion nd Ti'i& iiiin Boiird iiieiiibers al'e already taniiliai. with rhe woi'k of CALMS and new ii)eiiibei'8 are iiivited 10 ti11lliliai.i4e Iliemselves witli tl)e cli¥irity and the conlexi within whicli it operates. iulinns ofili Boai'd The 111llin obligalioii of the Boai-d is to develop (2nd ovei'see Ilie implemeiitation of policy 1¢ lid to ensLire IIiiL I sLrLiCtllres and mciiiagemeiit complies with legal reqiiirementq aiid good govei-1l<iiice practice. The Bo ll-d nieels kic le<lSt 4 liines a year iind repoi-i% on pa81 developiiient aiid future plans al-e pi'esented. Ini.sational Structure Tlic oi'ganisation stnictui'e consists of 6 directors and the tradilional business skills, along with sLI'vice u4ei's, cominuiiiLy aiid voliiiiLaiy groiips al'e well i'epresei)ted oli the Board of Dii'ectoi's. Risk Man¢1 enient Tlie Bo4ird Loiiduct u reg7ulur review ot Iiiujor ri8k8 to whicli Ilic cliarity is cxpo%ed &ind upd&lC.S tIIi.4 I'cvicw annually. A fundraising strategy has been developed olong with tlie establishment of three social eiiterprises Lc) allow foi. ullernative funcliiig Inethods foi. the chai'ity's activities. Tntei'nal Lontrol risk's are Ininiinised by IliL imi)lementation of comprehensive pi'ocediii'es for the allthoiisation of ic11 ti'ansactions and projecis, Page 3
Coiiii)iui)ity ALtioi) foi. LoL4illy Ii q<lll&llT jiia Strcss (A coii)l)<iiiy lii)iited by LFuJraiitee) Report to tlie Directors for tl)e year ei)ded 31 Decei)Iber 2024 ,c()IIIiiiLied RLS1)oiisiI)ilitics of IIIL. Boai'd of Dli'ectul'b Iii Liddilioii to tliL I'espoii.%i bi lilies oulliiiecl Libove the Bo<ll'd will piypiii'e I IliilllCic21 %lLlteine1i15 toi. e£1ch tlllclllL1411 year wh icli givL d t'ill I. (Liid ti'ue view ot the %Ldte ot Llttairs ot tliL ch&ql'il&2ble conipany dt tlie bLIIL21ice .slieel date lind ot, ils iiicoiiiinby iesuLlI'ces diid applicuiion ut re.%oui'ce.%, including inconlL und expendilui'e toi. Ilie t'llldllCi611 ycJi', Iii prLpui'ingF tlio4c t'i nuiiciul siiilLiiiL'iit.4, Ilic Boai'd should t'ollow bLsl pi'aLIiLL und.. 4eleLI SLlI lablc atiL()Iiiiliiig policies and api)ly Ilieiii consi.slenily. ob.%LI'lIL Ilie iiieiliod.s aiid pi'iiiciplL.S i li Ilie ChLlI'itie4 SORP 201 L) {fRS I O?). Iiiak'L .judiFeiiient.4 Liiid esti1llEiCLS tli<il Iii'e i'ed%uiiuble &ind PL'udent¥ siiid pi'epai'e tinancial SCsltei)ient% ()ii tlie &?oiii LunLLI'ii ba,si.s unlL%% It 1.5 1101 appi'OPL'i&ile to ¢1S.%lllllC thut tlic Loinpany will coiilinuL' on tlidl b<lSiS. slale wlielliei. ai)i)licablc UK ALL()Iiiiliiig StJndJi'dq liave been followed, subject lo uny Indlei'ial deptii'lLlI'es di4Lln4ed ic lid exi)Ic1iiied lil 11)e fiiic1llLiLI1 .%1iL leiiieiil.%. i)I'ei?&ll'e ilie tlll<inciK11 slcilL111Liils on Ilie &roinLy coiicei'ii bJ.si.% unle.ss il ]% illLIPPI'OI'iiiie 10 Li%suine Il)L LOIIII)clli! iiij | | coniiiiLl¢ iii bu.%iiie.%%. TIIL cli I'LLII)1'5 afL I'L'SI)on4iblL l oi. nicli nl&iin i nb l)roi)Ll' IcLounli ng i-ecoi'ds whicli di.sclose wi Ili I'eLlS(In41blL acoui'aLy ill LIIiy li iiie Ilie fiii&lllCiLiI p().si li()ii ()f tlie cliilrity aiid eiiables Iliein Io CliSLlI'L Iliut the finaiicial .8lL11eiiieiils Loiiii)ly viili ihe CoiiiiJ&illiCS ALI ?006, Tlic dii'cctoi'% al'e ¢ilqo I'espniisible foi. .%afegiiai'dii)g Ihc asset.4 c)f the cli2& l'ily 411ld lieiice foi. takii)g I'e&l%OIILible 8lep.4 foi. ilie pi'eveiiLioii &iiid detcctioii of fralid diid othei. iri'egiilsll'ilics. 'I'IIi% I'LPOI'I 1% pi'LI)&ll'C(l in ilCCOI'd&iiice witli Ilie .s1)eci&il pi'i)vi,%iui)% ot piii't L.$ ot Ilie Coiiii)LLnie% Act 2006 1'el&ili iigi lu lii<ill LL)IIIPLIIIiCS &iiid in iiccorduncc willi SORP 2019 (FRS102). Tlii% rei)oi'l wa.s ai)i)I'()veil Liiicl LILiili¢Ji'ised fui. iSSLie by Il)e BoLlI'cI oli 17 Jiily 20?5 und sigiiecl oli ils behLilf by. Dii•Lbttoi' i ikki Yii DireLtar TL'd Cui'lLy P&2ge 4
Coniiiiuiiity Actioii for Localls, Maiiaging Stress (A coiiipaiiy liiiiitL'd by guaraiitLe) Independent Examiiier's Report 011 tlie unaudited finaiieial st2tenients to tlie director5 or Destined Ltd We repoi't on the ÉiLCL)unis of Ihe charity foi. the year cnded 31 Dcceinber 2024. Re.spective respoiisibilities of chai ity coii)iiiittee meiiibers aiid exoiniiiei. A% Ilie chdl'ily's directoi's you ale responsible toi. the pi'epardcion ot the accounts in ilCCOI'ddnce with Ilie Lequirenieiits ot the Comp¢iiiies Act 2006. Hkiviiig $tisfied ouiselves that tlie clidl'ity is Iiot subject to audil under company Idw, und is eligible tol independent exdniiii4ition, it is our responsibility 10: exainiiie tlie ULLOLlllts uncler Section 65 of the Chkirities ALt: fol low LIIC 5)rcJccdLlI'es laid down iii the generlL l Dii'ection% given by tlie Commi5%ion iiiider Scctinn 65(L)) Ib) of the Clidritie% Act; %tdte whetlier Pdl'ticular iiiattei'8 have come to oui. atteiition. Busis of IndependL'nt exuniiner's i'eport We have exainined your Lharity aLLountS ils I'equired undei. Section 65 of the Cliarities ALL and ()ui' ex%iiniii£iliOII W<lS Laii-iecl oiic iii accoi-dance With (he genei'al dii'ectioiis giveii by the Charity Coiniiii%sioii I'oi. Norllierii Ireland linder Seciioii 65 (9)(b) of Llie Cliai-ities Act. Tlie ex ¢iniiiiation iiicliided a i'eview of tlie dccouiiliiig recoi'ds kept by the clidi'ity aiid a conipill'i%01I ol. Ilie dccouills pi-eseiited wilh those i-ecoi'ds. It (ilbo iiicluded consideration of dlly unusuul iteiiis oi. disclo%ui'e.4 iii Ili¢ accouiit%, aiid .%eekiiig explaiiatioii Irom you as cliarity direclois ¢onceLI)ing any sucli iiiattei's. Our I'olc is li) slate wlieihei. any Imalerial Imatters have coine to our alLention giving us cause lo b¢1 ieve.. l .Tliat acL'ouiiLi ng I'ecoi'ds wei'¢ iiot kept in liccordance wilh Section 386 of the Coinpanies ACL 2006. 2.Tliai Ilie accoLints do iiot 1$ ccord witli tliose 4lCCOUlltiiig recoi'ds. 3,Th< the iiccoiiiils do iiot comply witli the dccouiiting i'equirenient5 of sectioii 196 of tlie Conipliiiies Aci ?OOC) Liiid witli the nietliods uiid principle& of the Cliai'itie.4 Statenient of Reconiniended Practice applic<ible lo cliÉLI'ilie% p1'eprIng tlieir uccouiits in accordance with the Financial Repoi'ting Stiindurd iipplicuble in tlie UK and RepubliG ot Ireland, 4.TliaL Lhere 18 fui'Lhei' infoi'ination iieeded for a proper uiidei'standing of tlie uccoiinls LO be reuL.hed. IiidL'pLJiidL'lIt Ei XlliiiiiiLI s StlltLhniciit We cali coiifirni we dl'e qU¢ilified to undei'ciike the examiiidtion and ¢ll'e regulated kLnd d nieniber ot Lli¢il'lei'ed Accoiiiilaiits Ireland, wliich is one ot the listed bodies. We liave con)pleted our exainination and Iiave no concerns in respeci of the ni¢iiiers 1 4 IL8ted abovc and, in LoniicLlion witli Ihe following Directions ot che ChLirity Comii]ission Norihcrn Ireland., we have tounLI no In4ilLei's ihaL reqiiii'e di'awiiig lo youi. altenlion. McGI'oarLy ML'Cafferty & Conipany Accouiit211ts & TqL x Consultants 2 Carlislc Terrace Derry IIT48 6J.X Date: 17 July 2025 iillited Page 5
Coiniiiunity Actioii for Locally Mai)agii)g Stress (A coinpaiiy liiiiited by guaraiitee) Stateinent of Finalicial Activities ror the yeai. ended 31 De¢embLbr 2024 Unrestricted ri uiids Restricted ri ui)ds 2024 2023 II)COllJLi aiid Expeiiditure Ii)L'oiiiliig RL¥sourLLSS Graiil% & Siindry Incoine Total Iiicoiiiiijg Resources 70,861 297.884 368,745 366,6?8 70,861 297,884 368,745 3()6,()214 Resoui'Les Expended Charildble activities 70,086 288,6?8 358,714 349,3L)8 Total Resoui'ces Ei xpeiided 70,086 288,6?8 358,714 34L),3C)8 Net Iiiconiing l (Outgoing) Resources 13. 775 9.256 10,031 L7,230 Balaiice% brouglit forward l Jaiiuary 2024 20,526 66,131 86.657 69,4?7 Bul&iiices C&ifLLcd forwilld 31 Decenibei 2024 21,301 75,387 96,688 86,()57 The above aiiiounL8 I'eldte to continuing operdtioiis of the company. The ioinpany has iio recognised gains and losses other than those included in the results Klbovc and thei'ct'ore iio sepai'ale 8tateineiit of total recogiiised gains and losses has been piesented. There is no difference betweeii Ilie nel i nLoiiiiiig resoui'ces for (he year 8tated above and Lheii. hislol'ical co.st equivalents. Page 6
Coini)iuni(y Action for Locally Maiiagiiig Stress (A coiiipaiiy liniited by guaraiitee) B2laiice slieet s at 31 Deceinber 2024 2024 2023 Notes ri ixed assets 'I'angible 282,422 101,146 CurrLnt ussets Debioi's Cash ai bank aiid iii hand 5,798 21,511 3,972 4?,730 4CI,70? Curreiit Ilabilities Bank louns and overdrafts Oiher ci'edilors Accrui11s 8,208 28.765 3,587 29,000 27.375 3,900 40.560 60.275 Net current liabililies (13,251) (13,573) Total assets less currLIIt liabllities 269,171 287,573 Lcjiig-iei'ni I12L bilities NL>t assets 10 (172,483) {200,C) I C)) 96,688 8(),().f 7 RL'servL's (note 13) Unreslricled Resti'icied 21.301 75,387 20,526 66,131 96,Ci88 14(),(157 Page 7
CoTiiiiiiiiiit}' Ilctini) for Locally M42iiagiiig Stress {A coii)paii}' liiiiited by guii"aiitL'L') (LuiitillUL'd) Iii &ll)Pl'oviiig? Iliese fii)UllLiLiI slateimenlq as direLlui's ()r the Loiiipany we liLrcby LL)n fii'iii.. The COliiP&llly WLIS eiiliiled 10 cxenipiioii fi'oni &ludii uiidcr .4477 of Llie ConipJii ie.s Aci ?UU6 1.elaliii&y 10 .¥n)¢ill TIIL IllLiiibLI'% IidvL not ILqUlI'C(I IliL CUIIIPiilly lo obiaiii ali auilil in dccor(Idncc iviili %Lcliuii 476 01. Ilic C()Ini)aiiie.s ALI 2006. Tlie dii'eclr)1'5 2& ckiiowledge tlieii. I'espoiibibi lilie% I'oi. coiiii)lyiiig with tlie I'eqiiii'emeTils of tlie Coiiipaii ILS Aci ?(){)() Iviili I'L.%PLcI 10 LlCCOUlltiiig I'ccoi'(ls Lliid pi'epLII'LILioii of 4lCCOUlIts. 'riiese ¢lCCOUlit,% liave beeli pi'epai'ed iii uccoi'dJiice will) Ilie pi'ovi%ioii% &ipplicable to .%iiidll COliiP&iiiie4 .4ubjecl lo Ilie 41ii.lll coiiii)sillics le111]e iii &lCCOI'dLince witli Cliai'ilie.s SORP (FRS L 02). Tlie I'l Il<lllL lill slÉLleiiieiil8 ivei'e ai)pi'oved uiid GILiilioi-i%cLI Iui. i5siie by ilie Boill'd L)n 17 JLily ?0?5 UllLI .SiSTIIL(I oli 11.4 bLI1411 f by; DirLLt()r Nikki Y., DireLtor Ted Cui'lc'y 17 ,July 21125 Date . 17 July 2025 IIL'&iisti'iitioii iiuiiiber.. N1043861 Page 8
Coiiiiiiunity Action for Locally Maiiaging Stress (A coiiipany liiijited by guaraiitee) Notes to tlie accounts for thc year L'nded 31 DL'ceinbL'r 2024 Accountiiig pollclcs The charity 1?> a privaie liniiLed compaiiy by guaraiitee, I'egistered iii Northeim Irel<iiid &iiid <1 I'egi4lLI'ed charily iii Noi'iliei'ii Ii'elaiid. The address of the regi.8tered office is 8 Ci'awfoi'd Squ¢lll'e, Dei'i'y, BT48 7HR. 1.1. ALCOUllting Lunvention Tlie significant uccounting policies applied in the prepai'alion of these financial sLuteinent5 are sel OUL below. These policies have been consistently applied to all yeai's prescnted Linless otliei'wise siuled. The cli¢ii'ity coiis'tiiules li public beiiefic eiitiiy as detiiied by FRS 102. Tlie fin&lllCi&il stblteniLllt% 11ave been prep¢ll'ed in accoi'dance witli Accounting 6ind Repoi'ting by Ch411'ities'. Sluieineiil Ot RLC051111ieiided Pi'dctice ¢ipplicuble to churities prepariiig theiL accounis in accoi'd<iiice witli tlie Fiiiancial Repoi'li1i8 Stundard applicablc in thc UK and Republic of Ireland Charities SORP 2019 (FRS102) and Ilie CoiMpanies Act 2006. Tlie fiilLIIICi4114llL temeiiis are prcpai-ed oli a goiiig coiicei-ii bisis uiider tlie lii.stOl'iCcil cost coiiVLlItioii, moditied to ii)cluded certaiii itenis dt f1ii' value. The fiiianciiil stalement5 1ll-L preseiiled iii 51ei'ljiiiF vliich is ilie tuiiclioiial cui-rency of the ch(il-ity. 1.2. 1liLoinlng resources All inLoining I'esoui-ces are inLluded in Lhe stateimcnt of financial autivities when ihe Lhai-ily is eiiliiled IL) the incoinc and the amouiil can be qiianlified with i-edsonable acciii'acy. The followiiig specific pi)IiLies Ii'e applied to pai'ticiilar categorie.s of inconie: Voluiiliii'y iiiconie is I'eceived by way of griiiits, doiiatiolls diid gifi% und iiicluded iii fLIII iii tlie .%lalciiieiit ol: tiniincial ucliviliel when iEceivable. Gi'iiiits wlierc eiilitlemenl 1% not conditiolldl oli tlie delively ot a specitic peit'olinunce by the cliurity, iiie I'ecogiiised wlien tlie cliui'ity bccoiiie unconditionally entLtled to ilic grant. DonaLed sei'vices and facilities al'e included at the valiie to the cliarity where tliis CLili be qualiti fied. Tlie value of services provided by voliinteers has not been included. Gitts donated foi. IEsale al'e included as iiiconiiiig resoLlI'ces wiiliii1 6iclivilics foi. geiiei £ltiiig I'uiids wliLn Iliey are bold. 1.3. Rcsources exi)eiided Expeiiditure is reLognised on an aLLrual basis ¢iS a liability is incurred. Expenditure LIILludes any V AT which cannot be fiilly i'ecovered, and is reported as pai'l of the expeiidituir to whiLh it relaLes. CharilLible cxpenditui'e compi'ises tho%e co.%ts incun'ed by Ihe charity in the delivery of its aclivilie8 aiid services foi. its beneficiai'ies. It includes boih costs tliat Cl1 n be allocated direcily to sucli aciivities and Iho4e Costs of dli iiidirecl iialui'e necessdry to Support tlieni. Page 9
Coniiiiunily Action for Locally Maiiagiiig Stress (A coi)Ipai)y liiiiited by guarai)tee) Notes to tlie aLcounts ror the year ended 31 Deceinb¢)r 2024 1.4. Tanglblc. flxed ussets and depreLiation Tcingible fixeLI assels are sliited at cost Icss depreciation. Deprecislli0l1 is pi'ovided cil l'ates calculi& led to write off tlie cosi 01. V&iluatioii less re8idu.I1 V2& lue of e&ich asset ovei. its expected useful life, a% follow.q: L<ind 4ind buildings Ottice Equipment FixLures & Fittings 4% Straight Line 33.3% Siraight Line 25Q/o Straight Line 1.5. Del)toi's & Lreditors Debioi'% diid ci'edilOI'.s with iio slated iiitei'eqt l'ate and I'eceivable oi. paylible wiiliiii oiie yeiif ill'e recorded dt triin%dClion pi'ice. Any10s.ses ai'i%ing froiii impdll'ment tire I'ecogni%ed in expendilul'e. 1.6. Casli ut bank and in hand C<ish and Lash equivalents include cash Éit bank and in Iiand. 1.7, Goli)g Loiicerii Tlie fiiiiillciic l %tatenieiit.4 have been prepcired oil a goii)g coiicei'n bd%iS as Ilie dii'ecioi's belicve tli:Il lio iiiaLei-idl iiiicei-IdinliLs exist. The dii'ectoi-% have coiisidei-ed tlie level ot tuiids held and Llie expecied leiiel ot iiicome aiid expeiiditure tor 12 montlis from autliorising diese tiiiancial stdteiiieiit.%. Tlie budgeted incoime and expenditure is sufficient with ihe level of reserves for the charity to bc able to continue a going LOY)cern. Page 10
CoininuniÉy Action for Locally Maiiagiiig Stress (A coiiipaiiy limited by guaraiitee) Notes to the aecouiits ror tlie yL'ai" ended 31 DeLeiiibci' 2024 li)coine 2024 2023 RestriLted Jncoiiie vsp CFNI DOH DFC - Job Stal'l Capil&l Gi'aiils Released Troubles Di%placemeii( Il<iiik Foiindaiioii DCSDC 251,738 8,-500 15,881 21,765 ??.3,()CiO 49.61.f 5,002 21,765 4,440 17.5 297,884 308.357 Unrestrlcted Iiiconie Other iiicome uni'estl-icted 70.861 58,271 70,861 Total liicoii)e 368,745 7()6,628 RestriLtL,d Funds Fiinds receive(I whicli are eai'mai'ked by the Fiindei. foi. specific piii'poses. Such purposes al'e witliin tlie over2&11 aini.s of the ot'ganisation. Uiii'L¥Stricted Funds Fuiid% whicli al'e expeiidable at the discretion of the company iii fui'tlieAuiice ot the uiiii% ot the LIiLLI'ity, In addition tunds Inay bc held in order to tinance cupitol investinent and working capiial. Page 11
Coiiii)iuniÉy Action for Locally Managing Stress (A coiiipaiiy limited by guaraiitee) Notes to tlie accounts for tlie ycar ciided 31 Deceniber 2024 RLSOUi'Les ExpendL'd Unrestrictod 4 uiids Restrlcted 4 uiids Total 2024 Tntal 21123 i ai)llgienieJit & Adniiiiistration Wii&VC.8 and Salaries Pension Cc)sts Pi'ogramine expenses Iiisuraiice Light aiid Heat Rent lind riile Pi'inling, Postdge und Stutioneiy Repairs and Maintenance Teleplione Suiidiy expenses Pi'ofessioiial fees Accouiitdllcy Adiiiiiii4LI-dlioi) cogt% Sub%cription Bank chgeS Loan i iilerest Depi-eLiatioii 151,933 7,919 89,991 2,092 151,933 7,919 129,476 2,092 3,970 3,300 2,()36 2,597 4,478 7,010 173,542 39,485 119,88U 1,8L)o 829 3,()() I 2.290 4,351 270 947 1,254 2,597 376 5,981 4,102 1,029 876 13.086 3.411 4,966 190 266 5.747 18,723 1,880 190 65 5,747 12,621 7.755 201 450 5,958 ?0,494 6,102 70,086 288,628 358,714 .34().1gl4 Net (outgoing)I Incoiiilng resources for the yLar 2024 2023 Net (out&yoing)l incomiiig resources is stated after chaiging: Depi'eci<ltlOll dnd othei. aniount.4 wi'ittei) otf till)gible tixed asseis Accouiitancy tees 21),4Y4 3,120 Page l2
Coiiiinunity Aetioi) for Locally Maiiagiiig Stress (A coiiipaiiy liiiiited by guaraiitee) Notes to tlie accounts for tl)e year ended 31 Deceinber 2024 Stut'f costs I iiiployiiiejit costs 2024 2023 WiLLies and salai'ies Soci&il .%eciii'ity costs 151,933 7,919 173,542 159,852 173,54? No eniployee received eniolument% of moiE thun £60,000 (2023: None) Numbcr ot eillployees The ivei"¢ige nionthly iiunibers of employees duriiig tlie year. C¢11culdted on the basis of fiill tinie equiv<ileiitS, Wrfls d% follows.. 2024 Nuiiibcr 2023 Nuinl)er Avei'age nunibei. of eniployees Tuxation As a chai'iLy, CommuiiiLy Action for Locally Munaging Sircss is exeinpt froin Illx 011 iiicuiiie Jiid biaii)s fall i lig withiii sectioii 505 of the Taxes Act 1988 01. s256 of the Taxution of Cliargeable Gains ALI 1992 lo tlie cxtent tliat t5iese are applied to its cli<l1'geable objecis. Accordiiigly, no lax clisll'ges have 1l1.i.%cii in the cliurity. Page 13
Coiiiiiiunity Actioii for Locally Maiiagiiig Stress (A coi)Ipaiiy limited by guaraiitee) Notes to Élle accounts ror tlie yeai" elided 31 DLbceiiiber 2024 Tanglble Assets. Land aiid buildiiigs Office Equipiiieiit Fiytures aiid Fittii)g7S Total Cost At l Junuary 2024 A(31 Decenibei. 2024 315,531 87,664 16,312 419,507 315,531 87,664 419,507 DeprL'ciatioii At l Janu<ll'y 2024 Charge for tlie year At 3 l DeLeinber 2024 24,030 12,621 85,638 2,026 8,693 4,077 118,361 18,724 36,651 87,664 12,770 1.37.085 Nct book valucs At 31 Decenibei. 2024 278,880 3,542 282,4?2 AC 31 Decenibei. 2023 291.501 2,026 7,619 301,14C) Debtors 2024 2023 Other debtoi's Pi'epayiiieiils 5,262 536 3,487 48.5 5,798 3,972 Ci'Ldltoi's: oiiiouiits falli3)g diie witliii) ojie year 2024 2023 Taxes aiid social secui'ity cieditOL Bank loans and ovcrdratt Defei'red incoine Accruals 4,148 8.208 24,617 3,587 29,000 21,765 3,90U 40.560 60,275 Page 14
Coiiiiiiunily AcÉioii for Locally Maiiaging Stress (A coiiipaiiy limited by guaraiitee) Notes to tlie accoujits for tlie year endcd 31 December 2024 2024 2l123 10. l.ong-tcrin Ilabilitles 41,896 130,587 48,5C)4 .f2,352 DeteLred giaiit% 172,482 200.916 11. Security Coniniui)iiy Aciioii foi. Locally Maiiaging Sti'e8s is subject to ilie following cll&irge; Tlie Depultnienl foi. Comniunties have a cliarge on the property ut 8 Crawtord Square Dei'ry toi. period ot"10 ycars from 18th March 2022. 12. Deferred Ctraiits Coniniuiiity Action for Loecilly Manaojiig StLess i-eceived thi'ee 8f<lllts towai'd tlie pui-chase cind i-efui'bishnieiit of d iiew building. Gi'iint% totalled £217,647. As one ot tlie grant.¥ had a clawbcick clau%e ovei. ten yeiif4 it was judged pi-udent to defer ilie grant ond write off one tcnth lo the SOFA each yeLir. Tlierctore only £21,765 was i-eLogynised in the SOFA in this finanLial year. 13. Moveiiieiits In fiunds At At I ,Tanuary InLoniin& Out&voing31 DeLLiiiibLir 2024 resoui'ces resources 2024 Restl'iLtLbd fuiids: Totdl resti'icted fuiids Uiirestricted I'unds: Total unrestricted tunds 66,131 297,884 (288,628) 75,387 20,526 70,861 (70,086) ?1,301 Total funds 86,657 368,745 (358,714) 96,688 Purposes of Restricted Funds Resti-icLed gi'<inis awai-ded to the cliarily is pi-ovided to covei- the core objects as expl'iiiied in dii'eclOI-S reporl. Page 15
Coniiiiunity Action for Locally Maiiaging Stress (A coiiipaiiy liinited by guaraiitee) Notes to the accounts for tl)e yLar endcd 31 December 2024 .14. RelatLd Purty Trunsaetions There were i)0 related party transactioiis for the year under review. 15. Liiiiited by Gukiruiitee The coinpany is liiniled by guarantee and does not have a share capil&l, use of 'iii1iiied' exeiiipiii)n. 16. Post Ilalaiice Sheet evei)ts No .4igiiiticuiit eveiits h£Lve taken pl4ice siiice the yeai. eiid tli¢it would i'esult in adjustiiieiit% 10 ?024 tinanciiil intornilltion or inclusion of il note tliereto. Page 16