Company Registration Numbor: N1631839
Community Advice Newry. Mourne & Down
(A company limited by guarantse, not havlng a share capital)
Annual Report and Audited Financial Statements
for the financial year ended 31 March 2024
Daly Park & Company Ltd
Chartered Accountants and Registered Auditors
6 Trevor Hill
Newry
Co. Down
BT34 1DN
Northem Ireland

Community Advice Newry, Moume & Down
{A company limited by guarantee. not having a share capital)
CONTENTS
Page
Reference and Administrative Information
Directors, Annual Report
ststement of Directors, Responsibilities
Independent Auditor's Report
9- 11
Statement of Financial Activities
12
Balance Sheet
13
Notes to the Financial Statements
14-17
Supplementary Infomiation relating to the Financial Statements
19

Community Advice Newry, Mourne & Down
{A cornpany limited by guarantee, not having a share capitsll
REFERENCE AND ADMINISTRATIVE INFORMATION
Directors
Paul Kane
Clive Wallington
Nadine Havem
Samuel Mccallister
Artur Kmiecik
Aoife Downey (Resigned 4 March 2024)
Andrew Savag8 (Appointed 16 September 2024)
Judith Poucher (Appoinled 16 September 2024)
Carol Magee (Appointed 16 September 2024)
Micha81 Cl8ments (Appointed 3 June 2024)
Cassie Chambers (Appointed 16 Septernber 2024)
Chalrper80n
Paul Kane
Company Reg18tratlon Number
Nl831839
Registered Offlce and Prlnclpal Addr888
Ballybot House
28 Comrnarket
Newry
Co. Down
BT35 8BG
Northem Ireland
Auditors
Daly Park & Company Ltd
Chartered Accountants and Registered Auditors
6 Trevor Hill
Newry
Co. Down
BT34 1DN
Northern Ireland
Prlnclpal Bankern
First Trust Bank
42-44 Hill Street
Newry
Co Down
BT341AU
Northern Ireland
Sallcltors
Luke Curran & Co.
Solicitors
6 Marcus Square
Newry
Co. Down
BT34 1AY
Northern Ireland

Community Advice Newry, Mourne & Down
{A cornpany limited by guarantee, not having a Share Gapital)
DIRECTORS. ANNUAL REPORT
for the financial year ended 31 March 2024
The directors present their Directors, Annual Report, combining the Directors, Report and Trustees, Report, and the
audited financsal ststements for the financial year ended 31 March 2024.
The financial statements are prepared in accordan￿ with the Companies Act 2006, FRS 102 'The Financial
Reporting Slandard applicable in the UK and Republic of Ireland" and Accounting and Reporting by Charitie6'.
Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with
the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
The Directors. Report contains the information required to be provided in the Directors, Annual Report under the
Statement of Recommended Practice (SORP) guidelines. The directors of the company are also charity trustees for
the purpose of charity law and under the company's constitution are known as member6 of the board of trustees.
In this report the directors of Community Advi￿ Newry, Moum& & Down present a summary of its purpose,
governance, adiviti8s, achi8v8m8nts and finances for the financial financial year 31 March 2024.
The company is a registered charity and hence the report and results are presented in a form which complies wlth
the requirements of the Companies Act 2006 and, although not obliged to comply with the Statement of
Recommended Practi￿ (Charities SORP effective January 2015), the organisation has implemented Its
recomm8ndalions wher6 relevant in these financial statements.
Revlew of Actlvllle8, Achlevements and Perforniance
Community Advice Newry Mourne & Down has four key principles which helps us to fulfil our aims.,
1. Independent.. We will always act in the interest of our clients, without influence from any other outside Ix)dies.
2. Impartial.. We don't judge our clients or make assumptions aboul them. Our Servi￿ 15 open to everyone, and we
treat everyone equally.
3. Confidential.. We won't pass on anything a client tells us, or even if the fact that they visit us, without Ihelr
Pemiission.
4. Free.. N￿One has to pay for any part of the Servi￿ we provlde.
No one else sees so many people with 80 many dlfferent problems, and that glves us a unique insight into the
chall8nges people are facing today. Whoever you are, whatever the problem. we are here to help-by phone, by
email, online WhatsApp, and in person. Our staff and volunteers see so many p80ple with so many kinds of problems
and that gives us a unique insight into the challenges people are facing today. Wlh the right eviden￿, we Gan show
big organisations-from companies right up to local and regional government-how they can make things better for
people.
We want to see every person in our communty empowered to rnake d8cisions and exercise their rights, where
everyone had dignity in living and where all are treated fairly by those holding or exercising power.
Our vision and the charllls purpose are..
1 The protection and preservation of health.
2 The relief of poverty, sickness and distress.
3 The advan¢ern8nt of education.
As an organisation we Gontinue lo make progress in providing a searnless customer joumey for members of our local
community to access our services through the various channels mentioned above.
The past year has been extremely challenging for our clients who were faced with rising inflation and soaring food,
energy and housing costs. Many clients experienced financial difficulties, job losses, relationship bre8kdowns,
mounting debts and poor fflental health. The strain on household5 was immense and in¢r8asingly people in full time
employment came to us for advice. One of the key strengths of the organisation is the availability of inGome
maximisation calculations for every client, often this has resulted in some clients re¢8iving benefits which they did not
know they were entitled to. We have also supported dients at Tribunal Appeal which has resulted in several back
payments for clients who initially had received no award. The total amount of Financial Gain for our clients during this
reporting period is £7 million which nol only benefit the individual and their families but also the local community of
Newry Mourne & Down. Delivering high quality, holistic inforfflation and advice is crucial in the relief of poverty,
sickness and stress.
People are coming to us for help with increasingly complex problems and oplions to resolve such issues can be
limited. Despite these challenges we are proud to say that our Charity rose to the task. But we cannot do it alone and
we know the impact of building and maintaining meaningful partnerships. Collaboration and Partnership working has
always been important in the Charity Sector and from COVID and the cosl-ol-living- risis this has become so much
more important. One of these partnerships is the Strategic Stakeholder Forum which is the body representing the

Community Advice Newry, Mourne & Down
{A company limited by guardntee, not havlng a Share capltsl)
DIRECTORS, ANNUAL REPORT
for the financial year ended 31 March 2024
community voluntary and social enterprises in Communty Planning within the Newry Mourne & Down District Council
area. Other partnerships are The Age Friendly Allian￿, Wellbeing Action Partnership and The Migrant Forum.
Working closely together has seen the development of referral pathways with a wide variety of organisations. Wthout
having these referral pathways our clients would not only be worse off financially but many would be struggling
mentally. Staff can provide the initial advice, but should on-going support be required we rAn access the pathway
very quickly. Examples are Foodbank's, Women's Aid, Training Programmes, Social Prescribing groups. Equally our
partners can access our seNices using our Digital Referral System which is on our website.
We have also developed good working partnerships with the Multi-DisGiplinary Teams which are based in GP
Surgeries across both the Southern and South- Eastem Trusts. This has allowed Social Workers, Health Visitors and
District Nurses to refer to our seNices and they often accompany their service users to the appointment as they have
a good knowledge of both the seNice user and their families. This partnership has shown with support from the
Health Care Professional and Community Advice the dient has reduced stress and anxiety less dependence on
drugs and alcohol. I believe the time is right for the Health Servic8 to put long term investment into advice provision
and by dolng thi8 money is saved for the health Servi￿ in the long terffl.
Thls year has seen an increase in the number of requests from lacal community groups such as Men'8 Sheds,
Mental Health Charities. Local Community Groups, SVDP, to deliver presentations on who we ar8 and what we do to
help those who most need it in our local community. This has increased awareness of our service not only to those
who have attended the sessions, but they have been able to bring Ihe information back to family friends and others in
the Gommunity. Many of the groups who we presented to are now using our Digital Referral Pathway.
With the ongoing cost-of-living Grisis many organisations have asked us to deliver budgeting sessions to their
employees and to their servic8 users. Thes8 $8ssions have been invaluable in passing tips and improving the
financial capability of those attending.
Throughout the year we have provided staff and volunteers Wlth training which is important for their Continual
personal development. Training has been delivered internally and delivered from external organisats'ons. We listen to
what our slaff and volunteers require lo a5slst them In delivering a hight quality service.
The Trustee Board have actively assisted and worked with the Manager and her leam throughout the year, to assisl
in m8king the right things happen for the orgaTbiSation. W)ilst governance is a key area of responsibility, efforts are
also aimed al providing leadership using the skill sets that each Trustee brings to the organisation and with the
objective of optimising the effectiveness of the organisation. All d8cision6 that are made are fundamental to the
service, our clients and staff. One of the key objectives going forward for the Board is the recruitment of new
Directors for the Board.
In setting Ihe objectives, and for the planning ahead, the Trustee Board have given careful consideralion to the
Charity Commission for Northern Irelands guidance on public benefit, lo ensure that the activities have helped to
achieve the charity's purpose and provide a benefit for the beneficiarie5.
Many thanks to all our Funders who, without their belief in the work thal we do, we would not be able to make an
impact on our community. Our core funding comes from Department for Communities and Newry Mourne & Down
District Council. They have supported us in the delivery of the Debt Project, Welfare Reform, Tribun81 Representslion
and Generalist Advice & Information.
We secured funding from Southern Health & Social Care Trust which allowed us to support clients in rural isolated
communities. Funding was also seGured from the Southem Public Health Agency for our Advi￿ 4 Health project
which allows us to support patients and slaff in Daisy Hill Hospital. Part of this funding also goes towards AdviGe 4
Health clinics for Ethnic Minority & Migrants including Travellers living in the Newry & Moume Area. The other part of
this funding provides terrninally ill patients and their families in the Southern Area Hospice to receive support and
advice in the Hospice.
As part of the pilot for the Social Supermarkel we received funding as part of the wraparound service. We provided
additional advice hours and secured £23,000 in unclaimed benefits for those who used the Social Supermarket.
Under the UK Levelling Up Funding in partnership with Southern Regional College, Clanrye Group and Wom8n's Aid
the project Employ Me was developed and we have received £24 for a two-year period.
I would like to thank the Board for their support and guidance during 2023124 involving many meetings and zoom
calls. We have an ex￿lIent Board with each Director bringing a wealth of experience to the table and they all
volunteer their time and commitment in supporting the Team and rnyself in helping to achieve the objectives of the
organisation.
Our staff and volunteers despite the ongoing challenges of increasing demand and complexity of client need have
the most incredible knowledge, skills, experience, commitment and caring attitude. I couldn't ask to be surrounded by

Community Advice Newry, Mourne & Down
{A company limited by guarantee, not having a share capitsll
DIRECTORS, ANNUAL REPORT
for the financial year ended 31 March 2024
a more amazing team, and I thank you all.
Finally, we know that challenges for members of our community will continue beyond 2023124, but I fe81 confident
that as a Servi￿ we will be here to support them in any way we can.
Rosemarie Mc Donnell
CEO Community Advice Newry Mourne & Down
Flnanclal Review
The financial statements are presented in the standard forrnat required by the Companies Act 2006 and the Charities
SORP. The Slatement of Financial Activilies (SOFA) shows the gross income from all sources.
Flnanclal Results
At the end of the financial year the company has assets of £419,218 (2023 - £384,492) and liabilities of £14,947
(2023 - £775). The net assets of the company have increased by £20,554.
Directors
The directors who served througttout the financial year, except as noted, wer8 as follows:
Paul Kane
Clive Wallington
Nadine Havern
Samuel Mccallister
Artur Kmiecik
Aoife Downey (Resigned 4 March 2024)
Andrew Savage (Appointed 16 September 2024)
Judith Poucher (Appointed 16 September 2024)
Carol Magee (Appointed 16 September 2024)
Michael Clements (Appointed 3 June 2024)
Cassie Chambers (Appoint8d 16 September 2024)
In accordance with the Artlcles of Association, the diredors retire by rotation and, being eligible, offer themselves for
re-electlon.
Compllance wlth Sector-wide Leglslatlon and Standard8
The company engages pro-actively with legislation, stsndards and codes which are developed for the sector.
Community Advi￿ Newry, Mourne & Down subscribes to and is compliant with the following=
The Companies Act 2006
The Charities SORP (FRS 102)
Publlc B8n&fit statement
In setting our objectives and plannlng cur activities for the year the trustees have given careful consideration to the
Charity Commission for Northem Ireland's statutory guidan￿ on public benefft to ensure that the activities have
helped achieve the charity purposes and provide a benefit to the benefiGiaries.
Chalrmans Report
The Board of Directors of Community Advice Newry Moume and Down would like to express thanks to the outgoing
Chief Executive, Rosemarie McDonnell for her outstanding service to Community AdvirA for over a decade in this
role. Her energy, posiiivity, knowledge and human empathy have helped put whal was a newly merged organisation
into a leading cornmunity advice hub, a focal point for our citizens. In addition, we would wish to welcome the
incoming Chief Executive, Kellie Murray and offei her our full support in the years ahead. Thanks, must also go to
Anne Burns and her new supervisory team for their sterling work to date and for enthusiastically taking up the
challenges which they will face in the years ahead. The work of the management and supeNisory team has been
made easier by the staff and volunteers who deliver, without stint, an exceptional SeN1￿ and who have helped our
community find a path through what was On￿ again the most challenging of years.
As Chair I would personally wish lo thank the whole of the Board who have voluntsered their time and expertise not
only to attend Board meetings but to undertake a variety of other duties, often unseen, without which we could not
have functioned effectively as a Board. It is most encouraging to see that at the end of this year we have added
additional members of high quality and experien￿ to our ranks.
Vvhilst the worst of the COVID-19 infection 15 V￿11 behind us, some of the longtail consequences linger on to afflict
our population. Long term physical and mental health issues persist and were added to by COVID.

Community Advice Newry, Mourne & Down
IA company limited by guardntee. not having a share capitsll
DIRECTORS. ANNUAL REPORT
for the financial year ended 31 March 2024
The stark reality of the cost-of-living crisis. caused by a multitude of factors, has continued_ The manifeslations-a
decline in real incornes for many. high fuel. heating and food costs, rising rents and accommodation shortages- still
remain, and seek to squeeze the very soul out of our community. It 15 Ftoped that a return to regional strategic
political leadership will go some way to ameliorate this situation.
However, Newry Mourne and Down is a resilient and inherently caring community. This resilience has been
contributed to by the work of Community Advi￿ who have continued to give free, independent, confidential and
impartial advi￿ and advocacy, accessible to everyone across the whole of the council area. This seNice has been
delivered in ever new and imaginative ways to an even great8r number of clients whilst having at its core a one-lo-
one, fa￿-to-faCe relationship, so key to client Confiden￿ and organisational success.
It is worthwhile noting that this year trends noted last year have continued. One such trend has been the grovAh in
inter-related issues being presented by clients. No longer do clients present with one standalone issue,. rather Ihey
often present with complex issues which stretch and challenge our response. Another trend has been the increase in
issues which may not be perceived by others as typical of our work. Hence whilst the issues of welfare benefits are
still of major significance, around foty percentage of issues presented by clients are non- benefits issues. A final
trend worth recording has been the growth in cross-bord8r issues often related to people working in two legal and
political jurisdictions, made more problematlc by Changes in tsxation policles which hav6 hit hard both ¢ross-border
workers and employers.
One measure of the success we have had in dealing with the above is the financial gain obtalned for our Glienls.
Over £7 million in gain has gone directly to them, and indirectly to the Gommunity, in addition to over £2 million in
debt resolution by Money Adviser. Another measure has been the overwhelming positive feedback which we have
received from those clients who w8 hav8 had the pleasure to help and in so doing have reduced th8 stress in their
lives.
Community Advice does not work in isolalion. Wilhout our funders, including the Department for Communllles, Newry
Mourne and Down Council, Southern Regional Health Trust, the Public Health Agency, the Money and Pensions
Service and the many private donors, we Simply could not have delivered our sep11￿ lo Ihe community. In the year
ahead we will continue to work closely with them and seek their ongoing support and understanding. Likewlse, w8
will continue to join with our sisler community and statutory organisalions to help deliver an increasingly linked up
service lo and for all.
This r6POrt will detail what we have done and for whom we hav8 done it. It will help demonstrate an organlsation that
has shown flexibility and responsiveness,. an organisation that has shown that it not only uses it8 head but also
lislens to ils heart,. an organis8tion that has visibly contnbuled to the resilien￿ of th6 community, a community in
which it is firmly anchored,. an organisation which has added significantly to the monetary value of that community:
an organisation whose people are fully committed to its Vision, Mission and Values.
The financial staternents are prepar8d in accordance with the Companies Act 2006, FRS 102 The Financial
Reporting Standard applicable in the UK and Republic of Ireland and accounling and reporting by the Charities
Statement of Recommended Practice applicable lo charities preparing their financial statements in accordance with
the Financial Reporting Standard applicable in the UK and Republic of Ireland.
In this report the Dlrectors of Community Advice Ne￿ Mourne and Down present a summary of its purpose,
governance, activities, achievements and finances for the financial year.
Paul Kane
Chair of Board ofTrustees
The Auditors
The auditor5, Daly Park & Cornpany Ltd, (Chartered Accountsnts) have indicated their willingness to continue in
office in accordance with the provisions of Section 485 of the Companies Act 2CO6.
Approved by the Board of Director8 on 13 December 2024 and slgnad on Its behalf by:
Paul Kane
Director
Clive Wallington
Director

Community Advice Newry, Mourne & Down
IA cornpany limited by guarantee, not having a share capital)
STATEMENT OF DIRECTORS, RESPONSIBILITIES
for the financial year ended 31 March 2024
The directors are responsible for preparing the finanaal statements in accordan￿ with applicable law and
regulations.
Company law requires the dir8Ctors to prepare financial statements for each financial year. Under that law the
directors have elected to prepare the financial statements in accordance with Uniled Kingdom Generally Accepted
Accounting Pra￿1￿ (United Kingdom Accounting Standards and applicable law) including FRS102 "The Financial
Reporting Standard applicable in the UK and Republic of Ireland" Under company law the direclors must not
approve the financial ststements unless they are satisfied that they give a true and fair view of the state of affairs of
the company and of the net income or expenditure of the company for that period.
In preparing these finanaal statements, the directors are required to:
select suitable accounting policies and apply thern consistently.,
obseNe the methods and principles in the Charities SORP
make judgements and accounting estimales that are reasonable and prudent-,
state whether the financial statements have been prepared in accordancè with applicable a¢¢ounting standards,
identify those standards, and note the effect and the reasons for any malerial departure from those standards.,
and
prepare the financial stalements on the golng concern basis unless It Is inappropriate to presume that the
company will continue in operalion.
The directors are responsible for keeping adequate accounting records thal are sufficient to show and 8xplaln the
company's transactions and disclose with reasonable accuracy at any time the financial position of the company and
enable them to ensure that the financial statements comply with the Companies Acl 2006 and. They are also
responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention
and detedion of fraud and other irregularilies.
In so far as the dlrectors are aware,.
there is no relevant audit information IlnfoTmation needed by the company's auditor In connection with preparfng
Ihe auditor's report) ofwhich the company's audltor is unaware, and
the directors have taken 811 the steps that they ought to have tak8n as directors In order to make Ihems81ves
aware of any relevant audit information and to establish that the Gornpany's auditor is aware of that information.
Approved by the Board of Oirector8 on 13 December 2024 and slgned on It8 behalf by:
Paul Kane
Dlrector
Clive Walllngton
Director

INDEPENDENT AUDITOR'S REPORT
to the Members of Community Advice Newry. Mourne & Down
IA Gompany limited by guarantee, not having a share capital)
Report on the audit of the finanGial statements
Opinion
We have audited the company financial slaternents of Community Advice Newry, Moume & Down fthe company,)
for the financial year ended 31 March 2024 which comprise the Statement of Financial Aclivities (incorporating an
Income and Expenditure Account), the Balance Sheet and notes to the financial stslements, including the summary
of significant accounting policies set out in note 2. The financial reporting framework that has been applied in their
preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 "The Financial
Reporting Standard applicable in the UK and Republic of Ireland" and Accounting and Reporting by Charities..
statemenl of Recommended Practice applicable to charities preparing their accounts in accordan￿ with FRS 102.
In our opinion, when reporting in accordance with a fair presentation framework the financial statements-.
give a true and fair view of the slate of Ihe company's affairs as at 31 March 2024 and of its surplus for the
financial year then ended.,
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice,. and
have been prepared in accordance with the requirements of the Companies Act 2006 and the Charitie8 Act
(Northern Ireland) 2008.
Ba616 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 Auditols responsibilities for the audit of the
financial statements section of our report. We are independent of the company in accordance with ethical
requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical
Standard, and we have fulfilled our other ethical responsibilities in accordan￿ with these requirements. We believe
that the audit evidence we have obtained is suffiuent and appropriate to provide a basis for our opinion.
Concluslon8 relatlng to golng con¢orn
In auditing the financial statements, we have concluded that the directors, use of the going concem basis of
accounting In the preparation of the financial statement8 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 cast significant doubt on the company's ability to continue as a going
concern for a period of at least twelve months from the date when the fin8nGial ststem8nts are authorised for issue.
Our responsibilities and the responsibilities of the directors with respect to golng concem are described in the
relevant Sections of this report.
Other InformatSon
The other information comprises the infomiation included in the annual report other than the financial statements and
our Auditor's Report thereon. The directors are responsible for the other information contained within the annual
report. Our opinion on the financial 51atements does not cover the other informalion 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
malerially inconsistent with the financial slatements or our knowledge obtained in the course of the audil, or
otherwise appears to be rnaterially misstated. If we identify such rnaterial inconsistencies or apparenl 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 Ihal there is a material misstatement
of this other information, we are required lo report that fact. We have nothing to report in this regard.
Opinion on other matter prescribed by the Companles Act 2006
In our opinion, based on the work undertaken in the course of the audit..
the information given in the DireGtors' Annual Report for the financial year for which the financial statements are
prepared is consistent with the financial statements- and
the Directors, Annual Report has been prepared in accordance wilh applicable legal requirements.

INDEPENDENT AUDITOR'S REPORT
to the Members of Community Advice Newry, Mourne & Down
IA company limited by guarantse. not havin9 a share capital)
Matters on which we are required to report by exception
In the light of our knowledge and understanding of the Gompany and its environment obtained in the course of the
audit, we have not identified material misstatements in the Directors, Annual Report.
We have nothing to report in respect of the following matters where the Cornpanies Act 2006 requires us to report to
you if, in our opinion-
adequate accounting records have not been kept,. or
the financial statements are not in agreement with the accounting records and returns,. or
certain disclosures of directors, remuneralion specified by law are not made., or
the directors were not ents'tled to prepare the financial ststements in accordance with the small companies regime
and tak8 advantsge of the small companies, exemption in preparing the Directors, Annual Report.
Responsibilities of directors for the financial 8tstements
As explained more fully in the Statement of Directors, Responsibilitie5 set out on page 9, the directors 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 they determine is necessary to enable the preparation of financial statefflents that are
free from material misstatement, whether due to fraud or error.
In preparing the finanaal 5tatemenls, the directors are responsible for a56essing Ihe COMpan￿S ability to continue as
going GOn￿rn, disclosing, as applicable. matters related to going concern and using the going concern basis of
accounting unless management either intend5 to liquidate the company or to cease operations, or has no realistic
alternative bul to do so.
Audltorfs responsibllltl8s for the audit of the financial 8tatements
Our objectives are to obtain reasonable assuran￿ about whether Ihe finanrial stalemenls as a whole are free from
material misstatement, whether due to fraud or error, and to issue an Auditor's Report that indudes our opinion.
Reasonable assurance is a high level of assuran￿. but is not a guarantee Ihal an eudit conducted in accordance
with ISAS IUKY will always detect a material mi6Statement when it exists. Misstatements can arise from fraud or error
and are considered material if, indlvidually or in Ihe aggregate, they could reasonably be expected to influence the
economic dedsions of u8er8 taken on the basis of these financjal statements.
Irregularities, including fraud, are Instance8 of non-compllance wlth laws and regulations. We deslgn procedures in
line with our responsibilities, outlined above, to detect matertal misstatements in respect of irregularities, including
fraud. The extent to which our procedures are capable of detecting irregularilies, including fraud is detailed below..
Further Information regarding the 8cope of our r￿pOnSIbl11t1eS as audltor
As part of an audit in accordance wilh ISAS (UK), we exercise professional judgement and maintain professional
s¢eplicism Ihroughout the audit. We also..
Identify and assess the risks of material misstatement of the finanaal statements, whether due to fraud or error,
design and perform audit procedures responsive to those risks, and obtain audit eviden￿ that is sufficient and
appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from
fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omission5,
misrepresentations, or the override of internal control.
Obtain an understanding of internal control relevanl to the audit in order to deslgn audit procedures that are
appropriate in the circumstanc8s, but not for the purpose of expressing an opinion on the effectiveness of Ihe
company's internal control.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and
related disdosures made by directors.
Conclude on the appropriatene86 of the directors, use of the going Can￿rn basis of aC￿untIng and, based on the
audil evidence obtained, whelher a material uncertainty exists relaled to evenls or condib'ons that may casl
significant doubt on the company's ability to continue as a going concern. If we condude that a material
uncertainly exists, we are required to draw attention in our Audito¢s Report to the related disclosures in the
financial statements or, if such disclosures are inadequate, to modify our opinion. Our GonGlusions are based on
the audit evidence obtained up to the date of our Auditor's Report. However, future events or conditions may
cause the the company to ￿ase to continue as a going concern.
Evaluate the overall presentation, structure and content of the finanGial statements, including the disclosures, and
whether the financial statements represenl the underlying transactions and events in a manner that achieves fair
presentstion.
10

INDEPENDENT AUDITOR'S REPORT
to the Members of Community Advice Newry, Mourne & Down
IA company limited by guaiantee, not having a share capiLIll
We comlnunicate with those charged with governance regarding, among other matters. the planned scope and
timing of the audit and significant audit findings, including any significanl defficiencies in intemal control that we
identify during our audit.
The purpose of our audit work and to whom we owe our re5ponslbllltle3
This report is rnade solely to Ihe Gompany's members, as a body, in accordance with Chapter 3 of Part 16 of the
Compani8s Act 201A. Our audit work has been undertaken so that we might state to the companvs members those
matters we are required to slate to them in an audito¢s report and for nc other purpose. To the fullest extent
permitted by law, we do not accept or assume responsibility to anyone Qther than the company and the company's
members as a body, for our audit work, for this report, or for the opinions we have forrned.
Darragh Co
r (Senior Statutory Auditor)
for and on behalf of
DALY PARK & COMPANY LTD
Chartered Accountants and Registered Auditors
6 Trevor Hill
Newry
Co. Down
BT34 1DN
Northern Ireland
13 December 2024

Community Advice Newry, Mourne & Down
IA company Ilmited by guarantee, not having a share ¢apitall
STATEMENT OF FINANCIAL ACTIVITIES
Ilncorpordting an Income and Expenditure A¢counti
for the financial year ended 31 March 2024
Unrestricted
Funds
2024
Total Unrestricted
Funds
Funds
2024
2023
Total
Funds
2023
Note8
Incomlng Resources
Voluntary Income
Other income
27,943
556,223
27,943
556,223
1,863
652,309
1,863
652,309
Total incomlng resource8
584,166
584,166
654,172
654,172
Resources Expended
Raising funds
563.612
563,612
638,076
638,076
Net Incomingloutgolng resource8 before transfers
20,554
20,554
16.096
16,096
Gross transfers be￿een funds
Net movement In funds for the financlal year
20,554
20,554
16,096
16,096
Reconcillation of fund8:
Total funds beginning of the year
12
383,717
383,717
367,821
367,621
Totsl fund8 at the end of the year
404,271
404,271
383,717
383,717
The Statement of Financial Activities includes all gains and losses re¢ognis6d in the financial year.
All Income and expenditure relate to continuing adivities.
The notes on pages 14 to 17 form part of the financial slalements
12

Community Advice Newry, Mourne & Down
{A company limited by guardntee, not havlng a Share Gapital)
Company Number- N1631839
BALANCE SHEET
as at 31 Ma￿h 2024
2024
2023
Fixed Assèts
Tangible assets
2,866
3,828
Current Assets
Debtors
Cash at bank and in hand
94,911
321,441
225,988
154,676
416,352
380,664
Credltor8: Amount8 falllng due wlthln one year
10
(14,947)
(775)
Net Current A880ts
401,405
379.889
Totsl Assets less Current Llabllltle8
404,271
383,717
Funds
General fund (unrestricted)
404,271
383,717
Total fund8
12
404,271
383,717
These finan¢i81 statements have been prepared in accordance wlth the special provisions relating to small
companies within Part 15 ofthe Companies Act 2006.
Approved by the Board of DlrectOT8 and authorlsed for188ue on 13 December 2024 and slgned on Its behalf
by
Paul Kan
Director
Clive Wallington
Dlrector
The note5 on page5 14 to 17 fomi part of the financiol slalernents
13

Community Advice Newry, Mourne & Down
IA company limited by guarantee, not having a share capital)
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 March 2024
GENERAL INFORMATION
Communty Advi￿ Newry, Mourne & Down is a company limited by guarantee incorporated in Northern
Ireland. The registered Offi￿ of the company is Ballybot House. 28 Cornmarket, Newry, Co. Down, BT35
8BG, Northem Ireland which is also the principal place of business of the company The financial statements
have been presented in Pound Sterling (£) which is also the fundional currency of the company.
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The following a￿OUnting policies have been applied consistently in dealing with items which are considered
material in relation to the charity's financial ststements.
ststement of compllance
The financial statements ofth8 company for the finanual year en(Jed 31 December 2017 have been prepared
on the going ¢oncern basis and in accordance with the Staternent of Recommended PractiGe (SORP)
"Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reportlng
Standard applicable in the UK and Republic of Ireland FRS 102..
Cash flow 8tatement
The company has availed of the exemption in FRS 102 from the requirement to produce a cash flow
statement because it is classified as a small company.
Incomlng Re80urce8
Voluntary income or capital is included in the Statement of Financial Activities when the company is legally
entitled to it, its finanaal value can be quantified with reasonable Gertainty and there is rea60nable Gertainly
of its uttimate receipt. Entitlement to legacies is considered established when the company has been notified
of a dislribution to be made by the executors. Income re￿iVed in advance of due performance under a
contract is account8d for as deferred income until eamed. Grants for activities are recognised as Income
when Ihe related Condilions for legal enlitlement have been met. All other income is accounted for on an
accruals basls.
Re8ource8 Expended
All resources expended are accounted for on an accruals basis. Charitable activities include costs of ServI￿S
and grants, support costs and depreciation on related assets. Costs of generating funds similarly include
fundraising activities. Non-slaff costs not attributed to one category of activity are allocated or apportioned
pro-rata to the staffing of the relevant service. Finance, HR, IT and adminislrative staff cos15 are diredly
attribulable to individual activities by objeGtsv8. Governance costs are those associated with constitutional
and slatutory requirements.
Tangible flxed assets and depreclatlon
Tangible fixed assets are stated at cost or at valuation, less accumulated depreciation. The charge to
depreciation is calculated lo write off the original cost or valuation of langible fixed assels, less their
estimated residual value, over thelr expected useful lives as follows..
Fixtures, fittings and equipment
25¥0 Reducing balance
Debtor5
Debtors are recognised at Ihe settlement amount due after any discount offered. Prepayments are valued at
the amount prepaid nel of any trade discounts due. Income recognised by the company from government
agencies and other co-funders, but not yet received at year end, 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.
Taxation
No current or deferred taxation arises as the company has been granted charitable exemption. Irrecoverable
valued added tax is expensed as incurred.
The Chatity is exempt from lax.
14

Community Advice Newry, Mourne & Down
IA company limited by guarantee. not having a Share capital)
NOTES TO THE FINANCIAL STATEMENTS
continued
for the financbal year ended 31 March 2024
INCOME
DONATIONS AND LEGACIES
Unrestrlctsd Restricted
Funds
Funds
2024
2023
FundraisinglDonations
27,943
27,943
1,863
OTHER INCOME
Unrestrlctsd Restricted
Funds
Fund8
2024
2023
Grants
556,223
556,223
652,309
EXPENDITURE
RAISING FUNDS
Dlrect
Costs
other
C08ts
Support
Costs
2024
2023
Administrative Expenses
448,089
115,523
563,612
838,076
NET INCOMING RESOURCES
2024
2023
Net Incomlng Resource8 are 8tated after charglngl(credltlng):
Depreciation of tangible assets
962
1,281
INVESTMENT AND OTHER INCOME
2024
2023
Bank interest
510
EMPLOYEES AND REMUNERATION
Nurn￿r of ernployee8
The average number of persons employed (including executive directors) durlng the financjal year wa5 a8
follows..
2024
Number
2023
Number
Administration
22
22
The staff costs cotnprise..
2024
2023
Wages and salaries
Pension costs
448,089
23,438
505,489
26,109
471.527
531,598
15

Community Advice Newry, Mourne & Down
{A cornpany limited by guarantee, not having a Share capital)
NOTES TO THE FINANCIAL STATEMENTS
continued
for the financial year ended 31 March 2024
TANGIBLE FIXED ASSETS
Fixiures,
fittings and
equipment
Totsl
Cost
At 31 March 2024
45,442
45,442
Depreciation
At 1 April 2023
Charge for the financial year
41,614
962
41,614
962
At 31 Ma￿h 2024
42,576
42,576
Net book value
At 31 March 2024
2,866
2,866
At 31 March 2023
3,828
3,828
DEBTORS
2024
2023
Trade debtors
Other debtors
800
94,111
800
225,188
94,911
225,988
10.
CREDITORS
Amounts falllng due wlthln onè year
2024
2023
Trade creditors
Taxation and social security costs
Accruals and deferred income
152
14,641
154
510
265
14,947
775
11.
RESERVES
2024
2023
At the beginning of the year
Surplus for the finanaal year
383,717
20,554
367,621
16,096
Al the end of the year
404,271
383,717
16

Community Advice Newry, Mourne & Down
IA company limited by guarantee. not having a share capital)
NOTES TO THE FINANCIAL STATEMENTS
continued
for the financial year ended 31 March 2024
12.
FUNDS
12.1 RECONCILIATION OF MOVEMENT IN FUNDS
Unrestrlcted
Funds
Totsl
Funds
At 1 April 2022
Movement during the financial year
367,621
16,096
367.621
16,096
At 31 March 2023
Movement during the financial year
383,717
20,554
383,717
20,554
At 31 March 2024
404,271
404,271
12.2 ANALYSIS OF MOVEMENTS ON FUNDS
Balance
1 Aprfl
2023
Income Expendlture
Transfers
between
funds
Balance
31 March
2024
Unre8trictsd funds
Unrestricted Income and
Expenses
383,717
584,166
563,612
404,271
Total fund8
383,717
584,166
563,812
404,271
12.3 ANALYSIS OF NET ASSETS BY FUND
Flxed
assgts
- charlty uso
Current
a$8et8
Current
Ilabi14tle$
Total
Unrestricted general fvnds
2,866
416.352
(14,9471
404,271
2,866
416,352
(14,9471
404,271
13.
STATUS
The company is limited by guarantee not havlng a Share capital.
The liability of the members is limited.
Every rnernber of the company undertakes to contribute to the assets of the company in the event of its being
wound up while they are members, or within one year thereafter. for the payment of th8 debts and liabilities
of the cornpany contraGted before they ceased to be fflembers, and the costs, charges and expenses of
winding up, and for the adjustment of the rights of the contributors among themselves, such amount as m8y
be required, not exceeding £ 1.
14.
POST-BALANCE SHEET EVENTS
There have been no significant events affecting the Charity since the financial year-end.
17

COMMUNITY ADVICE NEWRY MOURNE & DOWN
IA company limitsd by guarantse. not having a share capltsll
SUPPLEMENTARY INFORMATION
RELATING TO THE FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 31 MARCH 2024
NOT COVERED BY THE REPORT OF THE AUDITORS
18

Community Advice Newry, Mourne & Down
(A company limited by guarantee, not having a share capital)
SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS
Operating Statement
for the financial year ended 31 March 2024
2024
2023
Income
583,656
654,172
Expenses
Wages and salaries
Staff defined contribution pension costs
Staff training
Rent & Service charges
Insurance
Printing & stationery
Advertising
Telephone
Computer costs
Travel & Training
Legal and professional
Audit Fees
Bank charges
General expenses
Subscriptions
Depreciation
448,089
23,438
1,872
40,644
9,416
2,247
3,833
829
3,778
7,486
5,267
2,476
646
5,323
7,306
962
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
563,612
638,076
Ml6cellaneou8 Income
Bank interest
510
Not 8urplu8
20,554
16,096
The supplementary information does not form part of Ihe audited financial statements
19