Company Number: N1631839
Community Advice Newry, Mourne & Down
(A Gornpany Ilmlted by guaranteo, not havlng a sharfj capltall
Annual Report and Audlted Flnanclal Statements
for the financial year ended 31 March 2023
Daly Park & Company Ltd
Chartered Accountants and Registered Auditors
6 Trevor Hill
Newry
Co. Down
BT34 1DN
Northem Ireland

Community Advice Newry, Mourne & Down
IA company limited by guarantee, not having a share ¢apitall
CONTENTS
Page
Reference and Admlnlstrative Information
Dlrectors, Annual Report
Statement of Directors, Responslbllltles
Independent Auditorfs Report
10-12
Statement of Financial Activities
13
Balance Sheet
14
Notes to the Flnancial Statements
15- 18
Svpplementary Infomiation rglatlng to the Flnanclal Statements
20

Community Advice Newry, Mourne & Down
IA company limited by guarantee. not having a sharè Capital)
REFERENCE AND ADMINISTRATIVE INFORMATION
Dlrectors
Paul Kane
Artur Kmieclk
Samuel Mccallisler
Cllve Walllnglon
Nadlne Havern
Aoife Downey (Appolnted 4 January 2023)
Chalrperson
Paul Kane
Company Numb¢r
N1631839
Raglstorod Offlce and Prlnclpal Addr88S
Ballybot House
28 Cornmarkel
Newry
Co. Down
BT35 88G
Northern Ireland
Audltor$
Daly Park & Company Ltd
Chartered Accountants and Reglslered Audllors
6 Trevor Hill
Newry
Co. Down
BT34 1DN
Northern Ireland
Bankor8
First Trust Bank
4244 Hlll Street
Newry
Co. Down
BT341AU
Northern Ireland
Sollcltors
Luke Curran & Co.
Sollcltors
6 Ma￿u5 Square
Newry
Co. Down
BT34 1AY
Northern Ireland

Community Advice Newry, Mourne & Down
{A company limited by guarantee. not having a share capital
DIRECTORS. ANNUAL REPORT
for the financial year ended 31 March 2023
The directors present their Dlreclors, Annual Report, comblnlng the Directcrs, Report and Trustees, Report, and the
audited financial statements for the financial year ended 31 March 2023.
The flnanclal statem8nls are prepared In accordance with the Companies Act 2006, FRS 102 The Financlal
Reportlng Standard appllcable in the UK and Republlc of Ireland. and Accounting and Reporting by Charitl8s:
Slalemenl of RecommDnded Practlce applicable to charities preparing Ihelr financlal stat8m8nts In accordance wllh
the Financlal Reporting Standard appllcable In the UK and R8publlc of Ireland (FRS 102).
The Dlreclors, Report contains the informallon requlred to be provlded in the Directors, Annual Report under the
statement of Recommended Practlce {SORP) guidelines. The directors of the company are also charlly trustees for
the purpose of charlly law and under the company's Constltullon are known as members of the board of trustees.
In thls report the dlreclors of Community Advlc8 Newry, Mourne & Down present a summary of Its purpose.
governance, 8Ctlvllles, achievements and flnances for the financial flnancial year 31 March 2023.
The company is a reglst8r8d charfty and henca the report and results are presented In a form whlch complles wllh
the requiremenls of the Companles Act 2006 and, although not obllg8d lo comply wllh the Statement of
Recommended Practlce {Charllles SORP effective January 20151, the organlsallon has Implemented its
recommendatlons whar8 relevant In these financial 8latemenls.

Community Advice Newry, Mourne & Down
IA company limited by guarantee. not having a share Capital)
DIRECTORS. ANNUAL REPORT
for the financial year ended 31 March 2023
Revlew of Activitlo$. Achievements and Perfonnance
Community Advlce Newry Mourn8 & Down has four key principles which helps us lo fulfil our alms:
1. Independent: We wlll always act In the interest of our cllents, wilhoul Influence from any oth8r oulslde bodies.
2. Impartlal: We don't judge our cllenls or make assumptlons about them. Our service is open to 8veryone, and we
treat everyone equally.
3. Confldentlal: We won,; pass on anything a cllent tells us. or 8ven If the fact that th81 vlsll us, wlthout Ihelr
permlssion.
4. Free., No-one has to pay for any part of the servlc8 we provide.
Whoever you are, whatever the problem, we are here lo help-by phone, by email, online WhalsApp, and in person.
Our staff and volunteers see so many people with so many kinds of problems and that gives us a unlque Insight Into
the challenges people are faclng today. With the rlght evidence, we can demonstrate both to local and reglonal
government how thlngs can be made better for people.
We want lo see every person In our community empowe￿d lo make declslons and exerclse thelr rfghls, where
everyone had dignlty In living and where all are treated lairly by those holdlng or exercislng powe
Our vision and the charit￿S purpose 8re:
The prolectlon and preservatlon of health.
The rellef of poverty, slckness and distress.
The advancement of educallon.
As an organlsatlon we contlnue lo make progress in provldlng a se8mle8S Customer loumey for members of our local
communlty lo access our services through Ihe various channels menlioned abovè.
The past year has been extremely challenglng for our cllenls who were faced wllh rlslng Inflation and soarlng food,
energy and housing costs. Many clSents experienced Fianclal dlfflcullies, Job losses, relationship breakdowns,
mounllng debts and i?oor menlal health. The straln on households was Immens8 and increasingly peop18 In full lime
employment came lo us for advic8. One of the kay str8nglhs of the organlsallon is the 8vailablllty of Income
maxlmlsatlon calculallons for every cllenl, often this has resulted Sn some clients r8celvlng benefits whlch they dSd not
know they wer8 &ntitlod to, Dellvering hlgh quallty, holistiG Informallon and adviGo Is cruclal In the relief of poverty,
slckness and stress.
People are comlng to us for help with Increaslngly complex problems and optlons to rgsolve such issues can be
Ilmlted. Desplle thes8 challonges we are proud lo say that our Charity rose lo tha task. But we cannot do It alone and
W8 know the Impact of building and maintaining meanlngful partngrshlps. One of the58 partnershlps Is the Strategla
Slakeholdor Forum whlch 19 the bociy rep￿sentIng the communlty voluntary 8nd so¢lal entorprl$es In Communlly
Planning wlthln the Newry Mourne & Down Dlstrl¢t Council area. Worklng closgly together durfng the COVID Crlsls
has seen the development of referral pathways wllh a wide varlely ol organisalions. Wllhout having these referral
pathw8ys our cllenls would not only be worse off flnanclally but many would be struggling mentally. Staff can provlde
the initial advlce, but should on%olng support be required we can access the pathway very qulckly. Examples are
Foodbank's, Women's Ald, Tralnlng Programmes, Social Prescriblng groups. Equally our partners can access our
services uslng our Dlgital Referral System which Is on our webslte.
We have also developed good worklng partnershlps wllh the Mulli-Dlsclpllnary Teams whlch are based in GP
Surgeries across both the Southern and South Eastern Trusts. Thls has allowed Social Workers, Health Visitors and
Dlstrfct Nur8es to refer to our servlces and they often accompany thelr servlcg users lo the appolnlmenl as they have
a good knowledge of both the servlce user and Ihelr famllles. This partnershlp has shown with support from the
Health Care Professlonal and Communlty Advice the cllent has reduced stress and anxiety less dependence on
drugs and alcohol. I belleve the Ilma18 rlght for the Health Service lo put long tem Investment into advlce provision
and by doing Ihls money is Saved for the health servlce Ir, the long term.
This year has seen an Increase In Ihe number of roquusts from local community groups such as Men's Sheds,
Montal Health Charities to dellver presentations on who are and what we do lo help those who most need It In our
local community. This has increased awareness of our service not only to those who have allended the sessions. but
they have been able lo bring the information back to family friends and others in the commLJnity. Many of the groups
who we presenled lo are now using our Digital Referral Pathway.
With the ongoing cost-of-living crisis many organisations have asked us to deliver budgeting sessions to their
employees and lo Iheir service users. These sessions have been invaluable in passing tips and improving the
financial capability of those attending.
Throughout the year we have provided staff and volunteers with training which is irnportanl for their continual
personal development. Training has been delivered intemally and delivered from extemal organisations. We listen to
what our staff and volunteers require to assisl them in delivering a highl quality service.
Our Organisation is now in the se¢ond year of our Business Plan from the Business Plan an Operational Workplan
was implemented which has improved reporting mechanisms and achieving targets. The Trustee Board have actively

Community Advice Newry, Mourne & Down
(A company limited by guarantee, not havlng a share capltal}
DIRECTORS. ANNUAL REPORT
for the financial year ended 31 March 2023
assisled and worked with the Manager and her team throughout the year, lo asslst In making the right things happen
for the organisalion. Whilst govemance is a key area of responsibility, efforts are also aimed at providing leadership
using the skill sets that egch Trustee brings lo the organisation and with the objective of oplimising the effectiveness
of the organisation. All decisions that ar8 made are fundamental to the service, our clients and staff,
In setting the objectives, and for th8 plannlng ahead, the Trustee Board have glv8n careful consideration to the
Charfly Commlsslon for Northern Irelands guidance on publlc benefit, to ensure that the actlvltles have helped to
achieve the charitls purposo and provlde a benefit for the beneflclarles.
Many thanks lo all our Funders who, wlthout thelr bellel In the work that we do, we would not be able lo make an
Impact on our communlty. Our core fundlng comes from Dèpartment for Communllles and Newry Mourne & Down
Dlstrlct Councll. They have supported us In the dallvery of th& D8bt Prol8Ct. Welfare Reform, Tribunal Representation
and Generalist Advice & Information.
We secured fundlng from Soulhem Health & Soclal Carè Trust whlch allowed us to support clients in rural isolated
communities. Funding was also secured from the Southern Publlc Health Agency for our Advice 4 Health project
whlch allows us lo support patients and staff in Dalsy Hill Hospital. Part of this funding also goes towards Advlce 4
Health cllnlcs for Ethnlc Mlnorlty & Migrants including Travellers living in the Newry & Mourne Area. The other part of
thls fundlng provldes termlnally111 pallenls and thelr lamllles In the Southem Area Hosplc& lo recelve support and
advlce In the Hosplce,
As part of the pilot for the Social Supemiarkel we recelved fundlng as part of the wraparound servlce. We provlded
addltlonal advlce hours and secured £23,000 In unclalmed beneflls for those who used the Soclal Supemarket.
I would like lo thank the Board for their support and guidance during 2022123 Including many meellngs and zoom
calls. W8 have an excellent Board with each Director bringing a wealth of experlence to the table. I want to glve a
hearlfell special acknowledgement to the incredible adaplabillly and resllienca of the staff team and volunteers who
are always drlven to hgi.;) as many people as posslble.
Rosomar50 Mc Donnell
Flnanclal Revlow
The flnanclal statem&nts are presented In the standard format requlr8d by th8 Companles Act 2006 and the Charities
SORP. The Slatemant of Flnanclal Actlvltl&s (SOFA) shows thg gross Income from all sources.
Flnanclal Rosults
Al the end of the financial year the company has assets of £384,49212022 - £387,411) and Ilabllllles of £77512022
£19,790). The net assets ofthe company have increased by £16,096.
Dlrectors
The directors who served throughout the financlal year, except as noled, were as follows..
Paul Kane
Artur Kmleclk
Samuel Mccallister
Cllve Walllngton
Nadlne Havern
Aolfe Downey (Appolnted 4 January 2023)
In accordance wlth the Artlcles of Asso¢latlon, the dlreclore 'ellre by rotatlon and, being eligible, offer themselves for
re*election.
Compliance with sector.wide Leglslatiort and Standards
The company engages pro-actively with legislation. standards and codes whlch are developed for the sector.
Community Advice Newry. Mourne & Down subscribes to and is compliant with the following..
The Companies Act 2006
The Charities SORP (FRS 102)
Public Benefit statement
In setting our objectives and planning our activities for the year the trustees have given careful consideration to the
Charity Commission for Northern Ireland's statutory guidance on public benefit to ensure that the aclivities have
helped achieve the charity purposes and provide a benefit to the beneficiaries.

Community Advice Newry, Mourne & Down
{A Company limited by guarantee, not having a share ¢apltall
DIRECTORS, ANNUAL REPORT
for the financial year ended 31 March 2023
halrmans Report
l-he Board of Directors ol Community Advice Newry Moume and Down would like to express thanks lo the Ghlef
Executive, Rosemarie McDonnell, her Senior Management ieam of Anne Burns and Kellie Murray and all the staff
and volunle8rs who helped our community find a path through this most challenglng of years.
I would also wish to thank Ihe.who18 Qf the Board who have volunteered their lime and 8xp8rtise not only ta attend
Board meetlngs bul to undertait L4 8 varlety of other duties, often unseen. without whlch we could r,bL have funclloned
effecllvely as a Board.
The past year has wltnessed our local communlty contlnue to suffer from the aftereffecls of COVID-19. Thankfully
whllst the worst of the Infectlon Is behlnd us, unfortunately some of the longtall consequences Ilnger on to affllct our
populatlon. Long term physlcal Illness, mental health, bereavement, redundancy, famlly breakdown, domestlc abuse
and Isolatlon, all exacerbated by the perfod of COVlD-19 disruptlon, sllll remaln and contlnue lo Impact upon the Ilves
of our cltlzens,
The stsrk re8llly ol the cost￿f-[1vIng crisis, caused by a multitude of factors, has continued. The manifeslatlons- hlgh
Inflallon, decllne In real Incomes, hlgh fuel, healing and food costg. rising rents and accommodatlon shortages- have
now Intertwlned wSth the afteraffects of COVID-19 to attempt lo squeeze the very soul out of our communlty. The
absence of slrateglc polltlcal leadershlp at a regional level has not a8SlSted our 8bility to recover.
However, Newry Mourne and Down Is a resilient and inherently caring communlty. Thls reslll8nc8 has been
contributed lo by the work of Community Advice who have continued lo give free. indapendent, confldenllal and
impartial advice and advocacy, accessible to everyone across the whole of the council area. This servlca has baen
d8llvered In ever new and Imaglnallve ways to an even greater number of clSents whllst havlng at Its core a one-lo-
on8, face-lo-face relatSonshlp, so key to client confidence and organisational success,
It is worthwhile noting that'.his year has witnessed some trends developing in our work. One such trènd has been the
growth in inter-related Issues being presenled by clients. No longer do clients present with one standalone Issue;
rather they often present with complex Issues whlch stretch and challenge our rasponsa. Anolher trend has beon the
Increase In Issues whlch may not be percelved by others as typical of our work. Hence whllst the Issues of walfare
beneflts arg Stlll of major slgnlficancg, around forty p&rcentagg of Issu8s pr888nl8d by cllents are non- benefits
Issues. A flnal trend worth recordlng has been the growth In cross-border issues often related lo people working in
two legal and political jurisdictions, mado more problemallc by the outworking of Brexit.
Qno moasure ol the suc¢ess we have had in dealing wilh th6 above Is tho financlal galn obtslned for our cllenls.
Over £6.1 mllllon In galn has gone dlrectly to them, and IndlreGlly to tha communlty, In addlllon lo over £2 million In
debt resolullon. Another measure has been the oVe￿h81Mlng posltlve feedback whlch we have received from those
cllenls who we have had the pleasure lo help and In so dolng have reduced the stress In their lives.
Community Advlce does not work In Isolallon. Without ourfunders, Includlng the Department for Communltles, Newry
Mourne and Down Council, Southern Trust. the Public Health Agency, the Money and Penslons Servlce and the
many prlvale donors, we slmply could not hava d8llvered our service to the community. In the year ahead we wlll
conllnue to work closely wllh them and seek Ihelr ongolng support and understanding. Likewise, we will continue lo
loln wlth our slsler communlty and statutory organlsatlons to help dellver an Increaslngly linked up service to and for
Thi8 report will detail what we have done and for whom we have done It,11 wlll help demonstrate an organlsallon that
has shown flexibility and responsivene3s,' an organisation that has shown that It not only uses Its head but also
listens to its heart. an organisation Ihal has visibly contributed to the reslllence of the Communlty, a communlty In
which it is firmly anchored., an organisation which has 8dded igniflcantly to the monetary value of that communlty:
an organisatlon whose people are fully committed to its Vision, Mission and Values.
The financlal statements are prepared in accordance with lhe Companles Act 2006, FRS 102 The Flnanclal
Reporting Standard applicable in the UK and Republic of Ireland and accounting and reporting by the Charities
Statement of Recommended Practice applicable to chariiies preparing their financial statements In accordance wlth
the Financial Reporting Slandard applicable in the UK and Republic of Ireland.
In this report the Directors of Community Advice Newry Moume and Down present a summary of its purpose,
90vernance, activities. achievements and finances for the financ*.?l year.
Paul Kane, Chair of Board ofTrustees

Community Advice Newry, Mourne & Down
IA company limited by guaranteo, not having a share capital)
DIRECTORS. ANNUAL REPORT
for Ihe financial year ended 31 March 2023
Audltors
The auditors, Dgly Park & Company Ltd, {Charterod A¢countanlsl have indicated their willingness lo continue In
offlce In accordance with the provislons of Sectlon 485 ofthe Companies Act 2008.
Approv
by the Board of DlreGtors on
and slgned on Its bahalf by:
Paul Kane
Dlrect
Cllve Walllngton
Dlrector

Community Advice Newry, Mourne & Down
(A company limited by guarantee, not having a share Capital)
STATEMENT OF DIRECTORS. RESPONSIBILITIES
for the financial year ended 31 March 2023
The dlrectors are responslbla for preparing the financlal slatemenl$ In accordance with appliGable law and
r8gulalions.
Company law requlres tha dlre¢lors to prepare financlal slalaments for each financial year. Under that law the
dlrectors have elected lo prepare the financial slalemenls In accordance with Unlted Kingdom Generally Accepted
Accounting Practice (Unlled Klngdoin Accounting Standards and appllcable law) including FRS102 'The Financlal
Reportlng Standard appllcable in tl'ie UK and Republlc of Ireland.. Under company law the direclars must not
approve the financlal statements unless they ara satlsfled that they give a true and fair view of the slal8 of affalrs of
the company and of the net Income or expenditure of the company for that period.
In preparing these flnan¢lal statements, the directors are r8qulred lo,,
select suitable accountlng pollcles and apply them conslst8nlly'
observe the methods and prfnclples In the Charities SORP
make judgements and esllmates that are reasonable and prudent;
stsle whether the financlal statements have been prepared in accordance wllh the relevant ITnancial reporting
framework, Identify those standards, and note the effect and the reasons for any malerlal departure from those
standards., and
prepare the financlal statements on the going concern basls unless It Is Inappropriate lo presume that the
company will conllnue In operatlon.
The dlreclors are responslbl8 for k8eplng adequate accounting records that are sufflclent to show and explain the
¢ornpany's transacllons and dlsclose with reasonable accuracy al any Ilm8 Ihg flnanclal positlon of the cotnpany and
enable them lo ensure that th8 flnanclal slatemonts comply with the Companles Act 2006 and. They are also
responslbl6 for safeguarding the assels of the company and hence for taklng reasonable steps for the pr8v8nllon
811d detection of fraud and oth@r Irregularilles.
In so far as the dlreclors ar8 awarg:
there Is no relevant audit informatlon {Informallon needed by thg company's audltor In connectlon wllh preparlng
the audltor's r8portl of whSch tho company's audltor Is unaware, and
th8 dlreclors have taken all the steps that thay ought to hava taken as directors in order lo make themselves
aware of any relevant audit informatlon and lo establish that the company's audllor Is aware of that Informallon.
Approv
by the Board of Dlrectors on I
and slgned on Its behalf by:
Paul Kane
Dlractor
Cllvo Walllngton
Dlrector

INDEPENDENT AUDITOR'S REPORT
to the Members of Community Advice Newry, Mourne & Down
(A company limited by guarantee, not having a share ¢apital)
Report on the audit of the flnancial statements
Oplnion
We have audited the company financlal slalemenls of Communlty Advlce Newry, Mourne & Down {'Ihe company,)
for tho flnanclal year ended 31 March 2023 whlch comprlse Ihe Statement of Financial Acllvitles (incorporating an
Income and Expenditure Account), the Balance Sheet and notes to the flnanclal statements, includlng tha summary
of slgnificant accountlng pollcies set out In note 2. The financlal reportlng framework that has b88n appli,•d In their
preparation is appllcable 18w and Linlled Klngdom Accounllng Standards. including FRS 102 "The Flnancial
Reporting Standard appllcable in the UK and Republlc of Ireland" and Accounting and Reportlng by Charities:
Slatemenl of Recommended Practlce appllcable to charltles preparlng their accounts In accordance wllh FRS 102.
In our oplnlon, when reportlng In accordance with a falr presentation framework the financlal statements:
glve a true and falr vlew of the stale of the company's affalrs as at 31 March 2023 and of ils surplus for the
financlal year then ended.,
have been properly prepared In accordance wllh Unlted Kingdom Generally Accepted Accounting Practlce., and
have been prepared in accordance wllh the requirements ol the Companies Act 2006 and the Charities Act
(Northern Ireland) 2008.
Basls for oplnlon
We conducted our audit In accordance with Inlernatlonal Standards on Audltlng (UK) (ISAS IUKII and applicable law.
Our responsibllities under those standards are further described in th8 Audllor's responsibilities for the audit of the
flnanclal statements 5ecllon of our report. W6 are independent of the company in accordanc8 wlth ethlcal
r8qulrements that are relevant to our audlt of the financial statements In the UK, Including the FRC'S Ethlcal
Standard, and w8 have fulff Iled our oth8r elhlcal responsibilitl8s In accordance with these requirements. Wa bellev8
that the audit evldence we have oblalned Is sufflclent and approprlate lo provlde a basis for our opinion.
Concluslons relatlng to golng concorn
In audltlng the financlal slatemenls, we hav8 concluded that the dlreclors. us8 of th& golng concern basls of
accountlng In the preparatlon of the financial stal8m@nts Is appropriate.
Based on th8 work we have performed, wo have not Id&ntlfled any material uncertalnllas r8latlng lo events or
onditions that, Indlvldually or collecllv8ly. may cast Slgnificanl doubt on the company's ability to conllnu8 as a golng
concern for a period of al least twelve months from the dale when the flnanclal statements are authorised for Issue.
Our responsibllities and the r8sponslbilities of the dlreclors wlth respect lo golng concern ar8 described In the
relevant sectlons of Ihls report.
Oth•r Informatlon
The other Informatlon comprises the Infomiatlon Included in the annual report other than the flnanclal statements and
our Auditorfs Report thereon. The dlreGtors are responsible for the other Information contained wllhln the annual
report. Our oplnlon on the financlal statements does not cover the other infomation and, except lo the extent
olherwlse expllcllly slated in our report, we do not express any form of assurance conclusion thereon.
Our responsibility is to read the other informatlon and, In doing so, conslder whether the other informatlon Is
malerfally inconslstenl wllh the financial statements or our knowledge oblalned In the course of the audlt, or
othe￿1$e appears lo be materially misslated. If we Identify such materlal Inconslstencles or apparent materfal
mlsstatoments. w& are ￿qUIred lo detemilna whether this gives rise lo a materlal mlsstalement in the financlal
ststements themselves. If, based on the work we have performed, we conclude that there 1$ a malerlal mlsslalement
of ii>*ls other information, we are requlr8d to report that fact. We hava nilthlng to report In thls regard.
Oplnlon on other matter prescrlbed by tho Companles Act 2006
In our opinion, based on the work undertaken in the course of the audit.,
Ihe information given in Ihe Directors. Annual Report for the financlal year for which the financial slalemonts are
prepared is consislenl with the financial slalements,. and
the Directors, Annual Report has been prepared in accordance with applicable legal requirements.
10

INDEPENDENT AUDITOR'S REPORT
to the Members of Community Advice Newry, Mourne & Down
IA company limited by guarantee, not havln9 a share ¢apitall
Matters on which we are required to report by exception
In the light of our knowledge and understanding of the company and its environment obtained In the course of the
audit, we have not identified matedal mlsstatements In the Directors, Annual Report.
We have nolhlng to report In respect of the followlng matters where the Companles Act 2006 raqulres us to report to
you If, In our oplnlon:
adequate accounting records have not been kept,, or
the financial statements are not In agr¥gment wlth the accounllng records and returns; or
certaln disclosures of dlrectors, remuneratlon speclfled by law are not made., or
the directors were not enlllled to prepare the tlnanclal statements In accordance with the small companies regime
and take advantage of the small companles, exempllon In preparlng the DSrectors' Annual Report.
Rosponslbllltles of dlractors for the flnanclal statements
As expl8lned more fully In the Statement of Directors, Responslbllilles set out on page 9, the dlreclors are
responsible for the preparation of the financial statements and for being satisfied that they glve a true and falr vlew,
and for such Internal control as they determine is necessary lo enable the preparallon of flnanclal statements that are
free Irom materlal mlssletement, whether due to fraud or error.
In preparing the financial slatemenls. the directors are responsible for assessing the company's ablllty lo contlnue as
a going Concern, discloslng, as applicablè, mattèrs related to going concern and uslng the golng conc8rn basls of
accountlng unless management either Snlends to liquldale tha company or to ceasg opèrallons, or has no reallsllG
allèrnalive bul to do so.
Audltor's r8sponslbllltlès for th8 audlt of the flnanclal statoments
Our objectives are to obtain reasonable assurance about whether the financi81 statements as a whol8 are free from
I misstatement, whether due to frdud or error, and lo Issue an Auditorfs Report that Includes our oplnlon.
Reasonable assurance Is a hlgh 18v91 of assuranc8, but Is not a guarantee that an audit conducted In accordance
with ISAS (UK) will always detect a material misstatement when il exists. MSsstalements can arlse from fraud or error
and arè considered material if, individually or in tha aggragaté, they could reasonably be oxpected to Influence the
economlc declslons of users taken on the basls of these flnanclal statements.
Irregularltles. Including fraud, are Instances of non-compllance with laws and regulations. Wa deslgn procedures In
ling with our responsibilitios, oulllned abovg, to del8cI mat6rlal mls$tatements In r8SP8cI of Irregularllles. Includlng
fraud. The 8xtftnt lo whlch our procedures are capable of deteGllng IrregularllSes, in¢luding fraud is dotai18d below..
Further Informatlon regardlng the scope of our responslbllltles as audltor
As part of an audit in accordance with ISAS IUKI, we exercise professlonal judgement and malnlaln professlonal
scepticlsm throughout the audit. We also:
Identlfy and assess the rlsks of malarlal mlsslatement of the flnanclal statements, whether due lo fraud or error,
deslgn and perfomi avdll procedures responslve to those rlsks, and obtain audit evidence that Is sufflclgnl and
appropriate to provide a basis for our opinion. The risk of not detecting a materlal mlsstalement resultlng from
fraud is higher than for one resulting from error, as fraud may Involve colluslon, forgery, Inlentlonal omlsslons,
mlsrepre8entations, or the overrlde of Internal control.
Obtaln an undarstandlng of Intemal control relevant to the audit in order lo design audit procedures that are
approprlatè In the clrcumstances, but not for the purpose of expresslng an opinion on the effectlveness of the
company's Intemal control.
Evaluate the approprfateness of accountlng pollcles used and the reasonableness of accounting eslimales and
related dlsclosures made by dlreclors.
Cn11clude on the approprfateness of the dlreclors, use of the golng Corivern basis of accounting and, based on the
audit evldence oblalned, whether a material uncertainly exists relaied to events or condluons that may cast
slgnificant doubt on the company's ability to continuo as a golng concern. If we conclude that a materlal
uncertainty exists, we are required lo draw attention in our Auditor's Report to the related disG105ure5 In the
flnanclal statements or, if such disclosures are inadequate, lo modify our opinion. Our Goncluslons are based on
Ihe audit evidence oblained up to Ihe date of our Auditorfs Report. However, future èvents or conditions may
cause the the company to cease to continue as a going concem,
Evaluate Ihe overall presentalion, structure and content of the financial statements, including the disc105ures. and
whether the financial statements represent the underlying transactions and events in a manner that achieves fair
presentation.
11

INDEPENDENT AUDITOR'S REPORT
to the Members of Community Advice Newry, Mourne & Down
(A company limited by guarantee. not having a share capital)
We communicate with those charged with governance regarding, among other matters, the planned scope and
timing of the audit and si9nlficant audit findings, including any significant deficiencies in internal control that we
identify durlng our audlt.
Tho purpose of our audlt work and to whom we owa our respon$lbllltles
Th,s report Is made solely to the company's members, a5 a body. in accordance wlth Chapter 3 01 Part 18 of the
Companies Act 2006. Our audit work has been undertaken so that we mlght slate to the company's members those
mallers w8 are requlred lo stal8 to them:':,n an audilorfs report and fr>r no other purpose. To the fullest oxt8nt
permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's
memb8rs as a body, for our audit work, for Ihls report, or for the oplnlons we have formed.
Darragh Co
(Senlor Statutory Audltor)
for and on behalf of
DALY PARK & COMPANY LTD
Chartered Accountants and Reglstered Auditors
8 Trevor Hlll
Newry
Co. Down
BT34 IDN
Northern Ireland
15 D8cèmbar 2023
12

Community Advice Newry, Mourne & Down
IA cornpany lirnited by guarantee. not having a share capital)
STATEMENT OF FINANCIAL ACTIVITIES
(Incorporating an Income and Expenditurè Account)
for the financlal year ended 31 March 2023
Unr8Strlcted
Funds
2023
Total Unr6slrlcted
Funds
2022
Total
2023
2022
Notes
Incornlng Resources
Voluntary Income
Other Income
1,883
652,309
1,863
652,309
1,823
890,833
1,823
690,533
Total Ineomlng resourcas
654,172
e54,172
692,356
692,356
Rosource8 Expended
Raising funds
638,076
638,076
647,299
847,299
Net Incomlngloutgolng r6sourG8s before transfers
Gross transfèrs bet￿een funds
16,096
16,096
45,057
45,057
Net movoment In funds for the flnanclal yèar
18,096
16,096
45,057
45,OS7
Reconclllatlon of lunds
Balances brought forward at 1 Aprfl 2022
12
367,621
367,621
322,564
322.564
Balanc88 carrled forward at 31 March 2023
383.717
383,717
367,621
367,621
The Statement of Flnanclal A¢livitlo3 Includgs all galns and losses reGognlsed In the financial year.
All Incom& and expendllur8 relale to contlnulng aclivitles.
The notes on pages 15 10 18 form part of the financial stslernenls
13

Community Advice Newry, Mourne & Down
IA company lirnited by guarantee, not havlng a share capital)
Company Number.. N1631839
BALANCE SHEET
as at 31 March 2023
2023
2022
Notes
Flxed Assets
Tangible assets
3,828
5,109
Current Assets
Debtors
Cash al bank and In hand
225,988
154,676
190,480
191,822
380,664
382,302
Creditors: Amounts falllng due wlthln one year
10
1775)
{19,7901
Net Currènt Assets
379,889
382,512
Total Assets less Current Llabllltles
383.717
367,621
Funds
Gèneral fund (unreslricled)
383,717
367,621
Tolal funds
12
383,717
367.621
These flnanclal slalomenls havo beon prgpared In accordan¢g wlth tho speclal provisions r8lallng lo small
companles within Part 15 of tho Companles Act 2006.
Approved by the Board of Dlroctors and authorlsed for Issue on Ir
bohalf b
Zc)23
and signed on Its
Paul Kane
Dlrector
Cllve Walllngton
Dlre¢tor
The notes on pages 15 10 18 form part of the fillancial stslements
14

Community Advice Newry, Mourne & Down
{A company limited by guarantee. not having a share capital)
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 March 2023
GENERAL INFQRMATION
Community Advlce Newry, Mourne & Down is a company limited by guarantee incorporated in Northern
Ireland. The registered oritce of the company Is 8allybol House, 28 Cornmarkel, Newry, Co. Down, BT35
8BG, Northern Ireland whlch Is also lh8 prtnclpal plac8 of buslness of the company The financlal slalemenls
have been presented In Pound Slertlng 1£) which is also the functional currency of the company,
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The following accounting pollcles have be8n applied conslstenlly In dealing wllh Items which are consldered
materlal in relatlon to the charlty's financlal statements,
Statement of compllanca
The flnancial statements of the company for the flnancial year ended 310ecember 2017 have b88n prepared
on the going concern basls and in accordance wllh the Statement of Recommended Practlce (SORP)
"Accountlng and Reportlng by Charllles preparing thelr accounls In accordance with th& Flnancial Reportlng
Standard applicable In the UK and Republlc of Ireland FRS 102"
Cash flow statement
The company has availed of the ÈxÈmptlon In FRS 102 from the requirement to produce a cash flow
statement because it is classlfled as a small company.
Incomlng Resources
Voluntary Income or capital is Included In the Slatémenl of Financlal A¢llvSties when th8 company is legally
entitled to It, Its financlal value can be quanllfled with reasonable certainly and there Is reasonable certalnly
of ils ulllmate receipt. Enlltlem8nt lo legac18s Is considered establlshed when the company has been notlfled
of a distributlon to be made by the executors. Income received In advance of due perfomiance under a
contract ig accounted for as deferred income unlll eamed. Grants for activities are recognlsed as Income
when the related condlllons for legal gnutlement havg been met. All olhgr Income 1$ accounted for on an
accruals basls.
Resources Expended
All resourcgs expend8d are accounted for on an accruals basls. Charitable actlvlllos include Gosls of services
and grants, support costs and deprgclatlon on related assets. Costs of goneratlng funds slmllarly Include
fundralslng activities. Non-stgff costs not attributed to one category of aclSvlly are allocalod or apportlonod
prtrrata to the stsfflng of the relevant service. Flnance, HR, IT and administrative staff cost8 are dlreclly
altrlbutable to Indlvldual activltles by objective, Governance costs are those assoclated wllh con81ilutlonal
and slalulory requirements.
Tanglble flxed assets and depreclatlon
Tangible flxed assets are stsled at cost or at valuation, 1883 accumulated depreclatlon. The charge to
depreciatlon Is calculated lo wrlte off the orlglnal cost or valuallon of t8ngible fixed as8el$. less Ihelr
estimated resldual value, over Ihelr expected useful lives as follows:
Fixtures, fllllngs and equlpment
250/0 Reducing balance
Debtors
Debtors are recognlsed at the Settlement amount due after any dlscount offered, Prepayments are valued al
the amount prepald net of any trade dlscounts due. Inwme recognised by the company from government
agencies and other co-funders. but not yet received at year ènd. Is Included in debtors.
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.
Taxatlon
No current or deferred taxalion arises as the company has been granted charitable exemption. Irrecoverable
valued added tax is expensed as incurred.
The Charity is exempl from lax.
15

Community Advice Newry, Mourne & Down
(A company limited by guarantee. not having a share Capltall
NOTES TO THE FINANCIAL STATEMENTS
continued
for the financial year ended 31 March 2023
INCOME
DONATIONS AN[> LEGACIES
Unrestrlcted RestriGted
Funds
Funds
2023
2022
FundraisinglDonations
1,863
1,883
1,82,'3
OTHER INCOME
Unrestrlcted Restrlcted
Funds
Funds
2023
2022
Grants
852,309
6S2,309
690,533
EXPENDITURE
RAISING FUNDS
Dlr6ct
Costs
Other
Costs
Support
Cost8
2023
2022
AdmlnSslrallve Expenses
126,746
511,330
638,076
647,299
NET INCOMING RESOURCES
2023
2022
Net Incomlng Rosourcos aro stated after charglngllcredltlng):
D8pr&clallon of langiblo assets
Grants receivable recelved
1,281
1,707
{19.000)
INVESTMENT AND OTHER INCQME
2023
2022
Revenue grants recelved
Sundry Income
19,000
600
19.600
EMPLOYEES AND REMUNERATION
Number of employees
The average number of persons employed (Includlng executlve dlrectors) durtng the flnanclal year was 88
follow8..
2023
Numbar
2022
Number
Admlnlstratlon
22
22
The staff costs comprise..
2023
2022
Wages and salaries
Pension costs
505,489
26,109
477,412
26,861
531,598
504,273
16

Community Advice Newry, Mourne & Down
{A company limited by guarantee. not havlng a share Capital)
NOTES TO THE FINANCIAL STATEMENTS
continued
for the financial year ended 31 March 2023
TANGIBLE FIXED ASSETS
Flxtur09,
flttings and
equlpment
Totsl
Cost
At 31 March 2023
45,442
45,442
Depreclatlon
At 1 Aprll 2022
Charge for the flnanclal year
40,333
1.281
40,333
1,281
Al 31 March 2023
41,614
41,614
Not book value
At 31 March 2023
3,828
3,828
At 31 March 2022
5,109
5,109
DEBTORS
2023
2022
Trade debtors
Other debtors
800
225,188
800
189.680
225.988
190.480
10.
CREDITORS
Amounts falllng duo wlthln one year
2023
2022
Trade credilors
Taxallon and soclal securfly costs
Accruals and deferred Income
510
732
18,897
161
266
775
19,790
RESERVES
2023
2022
Al 1 April 2022
Surplus for the financial year
367,621
16,096
322,564
45,057
At 31 March 2023
383,717
367,621
17

Community Advice Newry, Mourne & Down
(A company Ilmited by guarante0. not having a share capStal)
NOTES TO THE FINANCIAL STATEMENTS
continued
for the financial year ended 31 March 2023
12.
FUNDS
12.1 RECONCILIATION OF MOVEMENT IN FUNDS
Unrestrlct•d
Funds
Totsl
Funds
At 1 April 2021
Movement during th8 flnanclal year
322.564
45,057
322,564
45,057
Al 31 March 2022
Movement during the financlal year
387,621
16,096
387,621
16,096
At 31 March 2023
383,717
383,717
12.2 ANALYSIS OF MOVEMENTS ON FUNDS
Balance
1 Aprll
2022
Income Expandltura
Tran$fers
between
funds
Balance
31 March
2023
Unrèstrlcted lunds
Unrostrlcted Income'and
Expenses
367,621
854,172
638.078
383,717
Total funds
367,621
654.172
638,076
383,717
12.3 ANALYSIS OF NET ASSETS BY FUND
Flxed
assets
- charlty ug0
Current
assols
Curr¢nt
Ilabllltle$
Total
Unrestricted general funds
3,828
380,664
(7751
383.717
3,828
380,664
1775)
383,717
13.
STATUS
The company Is Ilmlted by guarantee not havlng a share capital.
The liablllty of the members is limited.
Every membor of the company undertakes to contrlbute to the assets of the company In the event of Ils being
wound up while they are members, or wilhln on8 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
wlnding up, and for th8 adjustrnent of the rights of tho conlrlbulors among themselves, such arnount a8 may
b8 required, not exc&edlng £ 1.
14.
P08T-BALANCE SHEET EVENTS
There have been no significant events affecting the Charity slnce Ihe financial year-end.
18

COMMUNITY ADVICE ! J'EWRY MOURNE & D
IA company Ilmlted by guarante¢, not havlng a share capltall
WN
PLEMENTARY INF
MATION
RELATING TO THE FINANCIAL STATEMENTS
FOR THE
INANCIAL YEAR ENDED 31 MARCH 2023
NOT
ERED BYTHE RE
ORT OF THE AUDITO
19

Community Advice Newry, Mourne & Down
IA company limited by guarantee, not havlng a share capitsll
SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS
Operating Statement
for the financial year ended 31 March 2023
2023
2022
Income
654,172
672,758
Expenses
Wages and salaries
Staff dellned contribution penslon costs
Staff Iralnlng
Rent & SeNlce charges
Insurance
prtntlng & stationary
Adv8rtlslng
Telephone
Computer costs
Travel & Training
Legal and professional
Audit Fees
Bank charges
G8n8ral expen8es
Subscriptions
Depreclatlon
505,489
26,109
1,098
25,781
8,145
5,367
22,979
3,725
7,599
10,406
6,300
2,400
306
9,116
1,975
1,281
477,412
26,861
519
20,258
4,814
7,298
14,009
11.412
6,016
9,171
15,550
2.210
340
12,114
37,610
1.707
638,076
647,299
Mlscellanoous Income
Revenue grants recelved
Sundry Income
19.000
600
19,600
Net surplus
18,096
45,057
The supplementary information does not form part of the audited financial statements
20