Registered number NI650516
MID-ULSTER CHILD CONTACT CENTRE
Unaudited Abridged Report and Accounts
31 March 2025
The above named company is a registered charity Northern Ireland Charity Number NIC107107
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MID-ULSTER CHILD CONTACT CENTRE Registered number: NI650516 Director's Report
The Management Committee presents his report and accounts for the year ended 31 March 2025.
Principal activities
The company's principal activity during the year continued to be, to facilitate the requirement of child supported contact visitation rights to family members.
Committee Members
The following persons served as directors during the year:
Geraldine McGarvey - Chairperson Avril Bowden - Treasurer Stephanie Carroll Hilary Mallon Rosemary Breslin Elizabeth Lawn Frances McKenna Vanessa Haddon - Staff/Secretary
Small company provisions
This report has been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.
As the charity's treasurer I am responsible for the preparation of the accounts. The Management Committee have considered that an audit is not required for this year under section 65(2) of the Charities Act (Northern Ireland) 2008 and that a qualified independent examination has been appointed to ensure that The Mid-Ulster Child Contact Centre are preparing accrual accounts.
The Committee members are satisfied that the charity is entitled to exemption from the requirements to obtain an audit under section 477 of the Companies Act 2006.
All of the members of the Mid-Ulster Child Contract Centre have consented to the preparation of the Unaudited Abridged Report of Accounts statement of the financial position for the current year in accordance with Section 444 (2A) of the Companies Act 2006.
This report was approved by the board on 18 June 2025 and signed by its order.
Vanessa Haddon Secretary
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MID-ULSTER CHILD CONTACT CENTRE Accountants' Report
Accountants' report to the director of MID-ULSTER CHILD CONTACT CENTRE
You consider that the company is exempt from an audit for the year ended 31 March 2025, under section 65(2) of the Charities Act (Northern Ireland) 2008 and that an independent examination is needed. You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have examined the accounts in accordance with the general directions given by the Charity Commission for Northern Ireland and is in accordance with regulation 11 of the charities Accounts which comprise the Income and Expenditure, the Balance Sheet and the related notes from the examination and reviewing the accounting records of the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not 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 next statement.
In connection with our examination, no matter has come to our attention which gives us reasonable cause to believe that in any material respect the requirements:
To keep accounting records in accordance with section 63 of the Charities Act 2008 and section 44(1)(a) of the 2006 Act and Regulation 4 of the 2006 Accounts regulations and to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charites Act 2008 and section 44(1)(b) of the 2005 Act and Regulation 8 of the 2006 Accounts Regulations have not been met or to which, in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
A McCrory & Co Limited Chartered Accountants
15b Molesworth Street
Cookstown Tyrone BT80 8NX
18 June 2025
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MID-ULSTER CHILD CONTACT CENTRE Income and Expenditure Account for the year ended 31 March 2025
| Income Unrestricted Funds Costs of raising donations and legacies Gross surplus Support costs Expenditure on charitable activities Other operating income Operating surplus Income from investments Interest receivable Interest payable Surplus for the financial period. |
2025 £ 45,309 (21,650) 23,659 - (12,030) - 11,629 - 624 - 12,253 |
2024 £ 35,396 (19,960) 15,436 - (11,300) - 4,136 - 50 - 4,186 |
|---|---|---|
The statement of financial activates includes all surplus and Deficit recognised in the year.
All income and expenditure derive from continuing activities.
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MID-ULSTER CHILD CONTACT CENTRE Registered number: NI650516 Balance Sheet as at 31 March 2025
| Notes Fixed assets Tangible assets 3 Investments Current assets Stocks Cash at bank and in hand Creditors: amounts falling due within one year 4 Net Current Assets Total assets less current liabilities Net Assets Funds of the charity Unrestricted funds Surplus fund |
2025 £ 2,065 - 2,065 - 59,612 59,612 (840) 58,772 60,837 60,837 60,837 60,837 |
2024 £ 500 - 500 - 48,924 48,924 (840) 48,084 48,584 48,584 48,584 48,584 |
|---|---|---|
The Committee Members are satisfied that the charity is entitled to exemption from the requirements to obtain an audit under section 477 of the Companies Act 2006.
The Members have not required the company to obtain an audit in accordance with section 376 of the Act.
As the charity's treasurer I am responsible for the preparation of the accounts. The Management Committee have considered that an audit is not required for this year under section 65 (2) of the charities Act (Northern Ireland) 2008 and that a qualified independent examination has been appointed to ensure that The Mid-Ulster Child Contract Centre are preparing accrual accounts.
All the members of Mid-Ulster Child Contact Centre have consented to the preparation of the Unaudited Abridged Report of Accounts statement of the financial position for the current year in accordance with Section 444 (2A) of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respent to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
The results stated above are derived from continuing operations.
Avril Bowden Treasurer
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MID-ULSTER CHILD CONTACT CENTRE Registered number: NI650516 Balance Sheet as at 31 March 2025
Approved by the board on 18 June 2025
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MID-ULSTER CHILD CONTACT CENTRE Notes to the Accounts for the year ended 31 March 2025
1 General information
The charity is a public benefit entity and a private company limited by guarantee, registered in Northern Ireland and a registered charity in Northern Ireland. The address of the registered office is Gortalowry House, 94 Church Street, Cookstown. Co Tyrone BT80 8HX.
Statement of compliance
These financial statements have been prepared in compliance with FRS 102. The Financial Reporting Standard applicable in the UK and the Republic of Ireland, the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UL and Republic of Ireland (FRS 102) (Charities SORP (FRS102)) and the Companies Act 2006.
1 ACCOUNTING POLICIES
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income and expenditure.
The financial statements are prepared in sterling, which is the functional currency of this entity.
Income
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purpose.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of any appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:
Income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
Legacy income is recognised when receipt is probable and entitlement is established.
income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement of it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be recovered, and is classified under headings of the statement of financial activates to which it relates;
expenditure on raising funds includes the costs of all fundraising activities, events, non charitable trading activities and the sale of donated goods.
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MID-ULSTER CHILD CONTACT CENTRE Notes to the Accounts for the year ended 31 March 2025
expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and cost relating to the governance of the charity apportioned to charitable activities.
1 General information
other expenditures includes all expenditure that is neither related to raising funds for the charity nor part of its charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resources. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
Tangible assets
Tangible assets are initially recorded at cost, depreciation has been ignored in these financial accounts and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation.
An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying except of which it offsets any previous revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.
Financial instruments
A financial assets or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.
Debt instruments are subsequently measured at amortised cost.
The charity does not have any investment in shares or publicly trading companies.
Limited by guarantee.
None of the Trustees have any beneficial interest in the company. All of the Trustees are members of the company and guarantee to contribute £1 in the event of winding up.
Pension
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees
The average number of employees during the year was as under. No employee received benefits of more than £60,000 during the year.
| Average number of persons employed by the company | 2025 Number 1 |
2024 Number 1 |
|---|---|---|
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MID-ULSTER CHILD CONTACT CENTRE Notes to the Accounts for the year ended 31 March 2025
3 Tangible fixed assets
| Land and buildings £ Cost At 1 April 2024 - Additions - Surplus on revaluation - Disposals - At 31 March 2025 - Depreciation At 1 April 2024 - Charge for the year - Surplus on revaluation - On disposals - At 31 March 2025 - Net book value At 31 March 2025 - At 31 March 2024 - 4 Creditors: amounts falling due within one year Trade creditors Other creditors |
Play Equipment £ 500 1,565 - - 2,065 - - - - - 2,065 500 |
Motor vehicles £ - - - - - - - - - - - - 2025 £ 840 - 840 |
Total £ 500 1,565 - - 2,065 - - - - - 2,065 500 2024 £ 840 - 840 |
|---|---|---|---|
5 Other information
MID-ULSTER CHILD CONTACT CENTRE is a support group and registered as a Charity in Northern Ireland. Its registered office is: 94 Church Street
Cookstown Co Tyrone BT80 8HX
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MID-ULSTER CHILD CONTACT CENTRE
Detailed income and expenditure for the year ended 31 March 2025
This schedule does not form part of the statutory accounts
| Income Cost of sales Gross Surplus Expenditure on charitable activities by fund type Support costs - Unrestricted. Operating surplus Investment income Interest receivable Interest payable Surplus for the year |
2025 £ 45,309 (21,650) 23,659 - (12,030) - 11,629 - 624 - 12,253 |
2024 £ 35,396 (19,960) 15,436 (11,300) - 4,136 - 50 - 4,186 |
|---|---|---|
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MID-ULSTER CHILD CONTACT CENTRE
Detailed income and expenditure for the year ended 31 March 2025
This schedule does not form part of the statutory accounts
| Income Donation NHSCT Cost of income Decrease/increase in stocks Volunteer Expenses Salaries and National Insurance Workplace Pension Staff Travel Snack Costs Staff training and welfare Play Resources Administrative expenses Employee costs: Assistant Staff Entertaining Premises costs: Rent Cleaning Insurance General administrative expenses: Telephone and internet Stationery and printing Access NI Information and publications Bank charges Software Sundry expenses Legal and professional costs: Accountancy fees Payroll Services 2 years |
2025 £ - 45,309 45,309 - 2,342 16,270 1,186 189 1,132 159 372 21,650 2,440 - 2,440 5,821 - 872 6,693 1,347 216 - 34 63 314 35 2,009 888 - 888 12,030 |
2024 £ 250 35,146 35,396 - 2,801 13,974 1,019 95 1,589 162 320 19,960 |
|---|---|---|
| 1,960 - 1,960 4,185 - 1,106 5,291 1,206 857 - 13 50 - 135 2,261 888 900 1,788 11,300 |
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