Company Registration Numbor: N1631839 Community Advice Newry, Mourne & Down {A company limited by guarants?. not havlng a share capita Annual Report and Audited Financial Statements for the financial year ended 31 March 2025 Daly Park & Company Ltd Chartered Accountants and Reglstered Auditors 6 Trevor Hill Newry Co. Down BT34 1DN Northern Iroland
Community Advice Newry, Mourne & Down IA company limited by guarant, not havlng a share capiiall CONTENTS Page Reference and Administrative Information Directors, Annual Report Statement of Directors, Responsibilities Independent Auditorfs Report 10-12 Statement of Financial Activities 13 Balance Sheet 14 Not@s to the FSnanclal Statements 15-18 Supplemenlary Infomiation relatlng to the Flnancial Statements 20
Community Advice Newry, Mourne & Down IA Company limited by guarantee. not having a share ¢apitall REFERENCE AND ADMINISTRATIVE INFORMATION Dlrectors Karen Gallagher IAppoint8d 28 April 2025) Damien Mccaul IAppoir¢led 23 June 2025} Nadine Havern (Resigned 1 March 20251 Paul Kane Artur Kmieclk (Resigned 24 February 2025) Samuel Mccallister Clive Wallington Andrew Savage (Appointed 16 September 2024) Judith Poucher (Appointed 16 September 2024) Carol Magee {Appointed 16 September 2024, Resigned 20 January 2025} Micha81 Clem8nls (Appointéd 3 June 2024, Resigned 11 April 20251 Cassle Chambers (Appolnlgd 16 September 20241 Chalrperson Paul Kane Company Reglstration Number N1631839 Reglstared Office and Prlnclpal Addro8S Ballybot House 28 Cornmarkot Newry Co. Down BT35 88G Northern Ireland Auditors Daly Park & Company Ltd Chartered AG¢ountants and Regisl8red Auditors 6 Trevor Hlll Newry Co. Down BT34 1DN Northern Ireland Prlnclpal Bankers Flrst Trust Bank 42-44 Hlll Street Newry Co. Down BT341AU Northern Ireland Sollcltors Luke Curran & Co. Solicitors 6 Marcus Square Newry Co. Down BT34 1AY Northern Ireland
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 2025 The directors presont their Directors. Annual R8port, ¢ombining the Directr)rs' Report and Trustees, Report, and the audSÉed flnancial statements for tho financlal year ended 31 March 2025. Tho financial statements are prepared in accordance with the Companies Act 2006, FRS 102 'The Flnancial Reporting Standard applicable in the UK and Republic of Ireland. and Accounting and Reporting by Charities.. statement of Recommended Practice applicable to charities preparing their financial ststements in accordance with the Fin8ncial Reporting Standard applicable in the UK and Republlc of Ireland (FRS 102). The Directors, Report contains the Information required to be provided in the Dlrectors, Annual Report under the statement of R8commended Practice ISORPI guidellnes. The directors of the company are also chanty trustees for the purpose of charity law and undgr the company's conslllutlon are known as members of the board of trustees, In this report the directors of Community Advice Newry, Mourne & Down present a summary of its purpose, govarnance, aclivitias, achievements and finan¢e$ for the finandal financlal year 31 March 2025. The Company is a r6gistered charlty and hence the report and r85uIts are presented in a form which complias with the requlrements of the Companl8s Act 2006 and, although not obliged to comply with the Slaternent of Recommended Practlce (Charities SORP 8ffectSve January 20151, tho organisallon has implemented Ils recommendations where relovant in these financial statements. Rovlow of A¢tlvltlas, Achlevements and Performancg Community Advice Newry, Mourne & Down Financial Year 2024125 It Is a prlvllege to present my flrst report as Chlef Executive of Community Advic8 Newry, Mourne & Down {CANMD). As I step Into this role. I do so with great respect for the strong foundations bullt by my predecessor, Rosemario McDonnell, and for the dedlcallon of our staff, volunteers, and Trustees who continue to embody the value8 that make this organisation so trusted wlthin our communlty. The past yèar has been extremely challenglng for many of our cllents. Rlslng inffatlon and soaring food, energy, and housing costs have placed enormous strain on households across the dislrlcl. Increasingly, even those In full-lime employment have turned to us for advlce and support as they struggl8 to make ends meet. Behind every sla115tic are people facing real and complex problems, flnanolal difflcullles, lob losses, relationshlp breakdowns, mountlng debts, and poor mental health. Our advlsers have worked tlr8le8sly to r&gpond wllh empathy, expertise, and practical solutions. During 2024125, we: Advised 6,720 cllents on 25,094 separate Issues- Secured £7 mllllon In financlal gains for Indlvlduals and famllles across the dlslrScl', and Helped clients access benefits and support Ihat they may not have realis8d they were entilled to. Our income maximisallon service tsm8ins on@ of our key strengths. Each client receives a comprehen$iv8 benefits check. ofien resulting In back payments or awards. We also sUPPOrted many cllenls through Tribunal Appeals, aGhlevlng successful outcomes and restorlng falmess for those Initially d6nled asslstance. These oulcomos not only transform Indlvldual Ilves but also InleGt vllal fund5 Into the local economy, helping to relieve poverty, sickness, and distress thri)ughout Newry, Moume & Down. Working in Partnership. We know we cannot do this work alon8. Effective partnership and collaboration have b8en central to our success this year. Through the Strategic Stakeholder Forum, we continue to play a vital role in ci)mmunity planning across the district. We also work closely wilh neiworks such as the Age Friendly Alliance, Wellbeing Action Partnership, Safe and Well and SE Area D&SV and Abuse. These collaborations have strengthened our referral pathways and Improved the joined-up support available to cllents. Our Digital Referral System. available via our website, allows partners such as Foodbanks, Women's Ald, Politicial Rapresenlatives, Voluntary and Statutory groups and social prescribing groups to connect clients directly to our service. Likewise, our partnership with MullFDisciplinary Teams (MDTS) based in GP surgeries across both the Southem and South Eastern Health Trusts has been invaluable. Health Vlsltors. Social Workors, and District Nurses
Community Advice Newry, Mourne & Down IA ¢ompany Ilmlted by guarante¢, not havlng a share capitaD DIRECTORS, ANNUAL REPORT for the financial year ended 31 March 2025 regularly refer and even accompany clients to appointments, 6nsuring that people recelve holistic and timely support. We have seen first-hand how this loined-up approaGh reduces stress and anxiety, supports recovery, and even lessens dependence on medication or crisis inleNention. These are real and lasting impacts that demonstrate the value of embedding advice within th8 health system. strongly believe Ihal long-lerm investment by the Health Service in advice provision would dellver slgnificant savings and improved wellbeing outcomes. Our outréach has grown considerably this year, Local groups such as mental health charities, Food Banks and other communlty organisalions have invited us to deliver presentations on our sarvices and popup advice clinlcs and cafes. These sessions have ralsed awareness, increased referrals through our digital pathway, and extended our reach to those who may not otheNise have sought help. We have also dellvered budgeting and money management sessions for statutory and volunLgry community groups. These practlcal workshops have been invaluable In strength6ning financlal capabi1Sty and helplng people manage during th8 ongoing costwof-living crlsis. Investing In our People, Our servlce Is only as strong a5 the people who deliver IL Throughout the year. we have priorilised training and development for staff and volunteers, both through inlemal sessions and vla external partners. We listen carefully to their needs and ensure they have the tools. knowledge, and support to provide high-quality advice In an Increasingly complex envlronmenl. OLsr volunteers remaln the backbone of CANMD. Thelr generosity, empathy. and commitment make a tanglble difference every day, and I want to thank each of them sincerely for th8ir contribution. We are very lucky to have the staff team that we do, each and every one of them plays a vllal rol@ in our success and thelr 8fforts do not go unnoticed. Thank you for your support and your continued dedlcatlon over the last year. Lasl but by no means least, our Trustee Board provide the dlr8cllon of the organlsalion and govem how It Is managed. We have had som8 néw addltlons to the Board and some r8signallon8 over the last year. Thgy hav8 been a great support lo me and I thank them. Governance and L6adership. Our Trustee Board has provided Invaluable guldance and oversight throughout the year. They have been a great support to me and I thank them. They continue to demonstrate excepllonal leadership and commilment to good governance, ensuring that decisions are made with the best interesls of our cllents, staff, and the wder community at heart. We have been successful In recruitlng new Dlrectors for th8 Board and this brings us fresh perspectives and expertlse lo strengthen the organisation. In all planning and decision-maklng, the Truslees remain guided by the Charity Commission for Northern Ireland's principles of publlc benefit and transparency. Funding and support W8 are deeply grateful to our funders and partners whos8 bellef in our m1ssion 8nables us to continue dellvering impact al scale. Our core funding comes from the Department for Communities and Newry, Mourne & Down Dlslricl Council. supporting essential work In Debt Advice, Welfare Reform, Trlbunal Representation, and GeneralSst Advice Servic9S. Funding from the Southern Héalth & Social Care Trust has allowed us to reach isolated rural communities, while support from the Publlc Health Agency continues to sustain our Advlce 4 Health project assisling pats'ents, staff, and families in Dalsy Hill Hospital, as well as thos& in the Southern Area Hospice. We are proud to support Elhnlc Minority and Traveller communitles through targeted Advice 4 Health clinics, ensuring everyone has equal access lo advice and support. We also received ndIng through the Social Supermarket Wraparound Project to provide beneflt checks and advice to families in crisis. Under the UK Levelling Up Fund. in partnership with Southern Regional College, Clanrye Group, and Women's Aid the Employ Me project has continued to succeed and won a prestigious Irish News award. SEC funding enabled us to reopen the Newcastle Outreach which is growlng in numbers each week.
Community Advice Newry, Mourne & Down {A Company Ilmited by guarantèe, not having a share capltall DIRECTORS. ANNUAL REPORT for Ihe financial year ended 31 March 2025 As we move into 2025126. we remain focused on sustainability, accessibility, and collaboration. Our prioritie5 include: Slrengthenlng our partnerships across the statutory and community sectors., Enhancing our digital systems to improve efficiency and inclusion., Expanding outreach and education to empower more people., and Ensuring that our staff and volunteers conlinue to feel supported. valued, and equipped to deliver excellence. Movlng FoNard. The challenges facing our community are s5gnrficanl. but 80 is our resolve. Our mlssion Is to provtde free, independant, Impartial, and confldential advlce and advocacy accessible lo everyon8 in Newry, Mourne and Down, empowering them to make decisions and exercise their rights. Value and Prlnciple Statements We provid8 fr66, Indep6ndent, impartial 8nd eonfldential advi and advoca¢y Sn an accessibl8 way to evèryone in Newry, Mourne and Down. To achleve Ihls, we are committed to.. 1. Belng an innovative, conslstent and sustainable leadèr In the field of advlc8. 2. Providing an excellent, professional, quality service that proactlvely helps people lo find a way foNard, 3. Acting with Integrity, ensuring full commitment lo our independent, honest and Impartial sarvice. 4. Remaining confidential and non-judgemenlal, always maintalning our objectivity. 5. Conlinuing lo ensure transparency that encourages equallty. dlversity and respact for everyone. Acknowledgements My heartfelt thanks lo our Stsff, volunteers, Trustees, fundèrs, and partners for thelr unwaverlng dedlcatlon. Your compassion, professionallsm, and resilienc8 ensure that our service remains a Gornerstone of support across Newry, Mourne & Down. Together, we will ¢ontlnue to uphold our vision; That éveryone across our diverse communlty is supported when they need us. givlng hope and reassuranc6 and reduclng anxlely as wo seek resolutlon of each ¢onc8rn or ¢rfsls. Kellie Murray CEO Community Advice Newry Mourne & Down Flnanclal Revlew The financial slat&ments are presented in Ihe standard format requlr6d by the Companies Act 2006 and the Charitles SORP. The Statement of Financ181 Activities (SOFA) shows the gross income from all sources. Flnancial Rtssutts At the end of Ihe financial year th8 company has ass6ls of £415,874 (2024 - £419,218) and Ilabilitles of £582 (2024 - £14,947). Thé net assets of the company have increased by £11,021,
Community Advlce Newry, Mourne & Down IA company IlmEted by guarantee, not having a share capital} DIRECTORS. ANNUAL REPORT for the financial year ended 31 March 2025 Dlrectors The directors who setved throughout the financial year. except as noted, were as follows.. Karen Gallagher (Appointed 28 April 20251 Damien Mccaul (Appointed 23 June 2025) Nadine Havern (Resigned 1 March 2025) Paul Kane Artur Kmieclk (Resigned 24 February 2025) Samuel Mccallister Cliv8 Wallington Andrew Savage (Appointed 16 September 2024} Judith Poucher (Appolnted 16 September 2024) Carol Magee (Appointed 16 September 2024, R&sign6d 20 January 20251 Mlchael Clements IAppolnted 3 June 2024, Resigned 11 Aprll 2025) Cassle Chambers {Appolnt6d 16 September 2024) In accordan¢e wlth the Articles of Association, thé dlr6Ctors r8tlrè by rotatlon and, b81ng eligible. offer th8mselves for reryelectlon. CompllanGO wlth Sector-wldè Legl$lation and Standard5 The company engages pro-actively wlth leglslation, standards and codes whlch are developed for the sector. Community Advlce Newry, Mourne & Down subscribes to and is compliant with the followlng: The Companies A¢l 2006 The Charitles SORP (FRS 102) Publlc Beneflt Statement In setting our objectlvos and planning our actlvllles for the year the trustees have glv6n careful conslderallon to th8 Charlly Commission for Northern Ireland's statutory guldance on publlc benefll to ensurè that the actlvilles have helped achieve the charity putpos&s and provid8 a benefit to the beneflclarles. Chalrmans Report The Board of Dlrectors of Communlty Advic8 Newry Mourne and Down would Ilke to acknowledge and thank the work of the Chlef Executive Officer and the managernenUsup8rvisory team for the unstSnling work that they have undertaken In the past year. As a new team they have enthusiastically faced the many challanges before them to help deliver a service par excellen for the community of Newry Mourn8 and Down. The work of the managemenUsupeNIsory loam has been made easlér by the staff and volunteers who deliver, wllhoul stlnt, an 8xcepllonal service and who have helped our community find a path through what was, once again, the most challenging of years. As Chalr I would personally wish to thank the whole of the Board who have volunteered thelr lime and expertlse not only to attend Board meetings but to undertake a variety of other dutSes, 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 add8d addillonal members of hlgh quality and experience to our ranks. Whilst the worst of thé COVID-19 inf8Ctlon is well behind us, some of the longtall conséquences Ilnger on to afflict our populallon. Long term physical and mental health issues persist and were added to by COVID. The stark reallty of the costwof-livlng crlsis. caused by a multitude of factors, has C{lInued. The manifestallons-a decline in real incomes for many, hlgh fuel, heating and food costs, rising rents and accommodation Shortages remaln. and seek to squeeze the very soul out of our community. However, Newry Mourne and Down is a reslllenl and Inherently caring communily. This resilience has been contributed to by the work of Communlty Advice who have continued to give free, independent, confidentlal and impartial advice and advocaGy, accessible lo everyone across the whole of the council area. This service has been delivered in ever new and imaginative ways lo an even geter number of cllents whilst havlng at its core 8 one-to- one, face-to-fa¢e, empathetic relationship, so key to ¢lienl confidence and organisatlonal su¢cess. As an organisallon we face many challenges. The external environment is paradoxiGally both fluld and static. Fluid Sn the sense that new social and economic challenges face us such as Artificia5 Intelligence, publiclpoliticallmedia perceptions of the area of work which we are engaged with and the nature, source and scale of funding. Often such challenges overlap and interact. static in that the old challenges remain- cost of living dilemmas, public funding pressures and the ability of political institutions to meet such challenges.
Community Advice Newry, Mourne & Down IA company limited by guarantee, not havlng a share capital) DIRECTORS. ANNUAL REPORT for Ihe financial year ended 31 March 2025 Internally our challenge remains, as always, the need to provide an exceptional seNice to all who require it bul to do so within our means. This has meant, on the one hand, identifying areas of particular need and engaging even further lo meet such needs whilst at the same time exorcising greater 8fficiencies and enhancing income. 11 Is worthwhile noting that this year trends noted over the past few years have continued. One such trend has been the growth in inter-relaÉed issues being presenled by clients. No longer do clients present wSth one standalone issue., rather they often present with complex issues which stretch and challenge our response. Another Irend has been the increase In Issues which may not be perceived by others as lyplcal of our work, Hence whllst the issues of welfare benefits are sllll of malor significance, around foty percentage of Issues presented by cllenls are non- benefits issues. A final trend worth recording has been the growth in cross-border issues often relaled to people working In two legal and pollllcal lurlsdSctlons, made more problematlc by changes In taxation pollcies which have hit hard both cross-border workers and employers. One measure of the su¢c8ss we have had in dealing with the abov8 Is the financial gain obtained for our clients. Over £7 million in gain has gone dir8clly to them, and indirectly to the community, in addlllon to over £2 million in dabt resolution by Money Adv1$8r. Another measure has b88n the ovèrwhèlming positive feedback which wa have received from those clients who we have had the pleasure to help and In so doing have reduced the stres5 in their Ilves. Indeed, this rellef of worry and stress has been a major contribullon to the mental health of our community. Likewise, our efforts to support those who are able to engage or re-engage with paid work and educatlon, such as through our involv8menl in the Employ Me Initiative, have helpgd contribute lo both th8 economic and social enrichment of people's lives. Community Advlce does not work In Isolallon. Wllhoul our funders, Including the Department for Communlties, Newry Mourne and Down Council, Southern Regional Health Trust, the Public H8alth Agency, the Money and Pensions Service and the many private donors, we simply could not have delivered our servlc6 to the Gommunity. In the year ahead we will conllnue to work clos61y wSth them and seek their ongoing SUPPOrt and understandlng. Likewis6, we wlll contlnue lo joln wlth our slster communlty and stalulory organlsatlons to help dellver an InGreaslngly Ilnkod up $8rvic8 to and for all. This report wlll detsll what we have done and for whom we hav8 done It,11 will help demonstrate an organlsatlon that has shown flexibility and r6sponsiveness,' an organisatlon that has shown that 11 not only uses Sts head but also Ilslens to its heart,. an organisatlon that has vlslbly contributed lo th6 r8slllen¢e of th8 community, a wmmunSty in whlch it is firmly anchored., an organisalion which has added significantly to the monetary value of that communlty., an organlsatlon whose peopl8 are fully commilled to Its Vlslon, Mlsslon and Valués, The financlal stat8ments are prepared In accordance wlth the Companios Ad 2006, FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and accountlng and reporting by the Charlties Statement of Recommended Pracllce appllcable to Gharitie$ preparlng Ihelr financial stslemenls in accordance wlth the Flnancial Reportlng Standard applicable In th8 UK and Republic of Ir8land. In Ihls report the Directors of Community Advlce Newry Mourne and Down present a summary of Ils purpose, governance, actlvities, achievements and nanCeS for the flnandal year. Paul Kane Chair of Board of Directors The Audltors The auditors, Daly Park & Company Ltd, ICharter8d Accountants) have indicated thelr wlllingness to continue In ofFice in accordance with the provlsions of Section 485 of the Compani85 Act 2006. Approved by the Board of Dlrectors on 5 Decernbor 2025 and slgned on Its behalf by: Paul Kane Dlrec Clive Wallington Director
Community Advice Newry. Mourne & Down IA company limited by guarantèe. not having a sharo capital) STATEMENT OF DIRECTORS. RESPONSIBILITIES for the financial year ended 31 March 2025 The directors are responslble for preparing the financial statements in accordance with applicable law and regulations. Company law requires the directors lo prepare finandal statements for each financial year. Under that law the directors have elected to prepar8 the flnancial statements in accordance with UnilBd Kingdom Generally A¢c8Pted Accounting Practice (United Kingdom Accounting Standards and applicable law) Including FRS102 "The Financlal Reporting Standard applicable In the UK and Republic of Ireland,, Under company law the directors must not approve the financial slatements unless they are satisfied that they glve a true and fair vlew of the stste of affairs of the company and of the net incoma or exp8nditur8 of the company for that perlod. In preparing these financial statements, the directors are required to: select sultable accounting pollcles and apply them consistently., observe the methods and prinoiples In the Charities SORP mak8 Judgements and accounting estlmat8S that are r8asonabl8 and prud8nt: state whether th8 financlal statem8nls have been prepared in accordance with appllcable accounting standards, identify those standards, and note the effect and th8 reasons for any mat8rlal departure from those standards. and prepare the flnancial statements on the golng concem basi5 unless it Is Inapproprfale to presume that the company will contlnu8 in operation. The directors are responsible for k96plng adequatg accounting records that are sufflcient lo show and explain the company's transactlons and dlsclo$8 with reasonable accuracy at any Ilme the flnanclal position of the company and enable them to ensure that the financial statements comply wlth the Companies Act 2006 and. They are also responsible for safeguarding tho assets of the company and h8nce for taklng reasonable st8ps for th8 pr8v&ntion and detection of fraud and other Irregularities. In so far as the dlrectors are aware.. there is no rèl8vanl audil informallon linformatlon needed by the ¢ompany's aud51or In connection wlth preparlng th8 audltorfs report) of whl¢h Ihe company's auditor Ss unaware, and the directors have taken all tha steps Ihal they ought to have taken as dlrectors In order to make thémselves aware of any relevant audit information and to establlsh that the company's audllor18 aware of that Information. Approvad by tho Board of Dlrectors on 5 Docember 2025 and slgnod on It8 behalf by: Paul Kane Director Cllve Walllngton Dlrector
INDEPENDENT AUDITOR'S REPORT to the Members of Community Advice Newry, Mourne & Down IA company Ilmlted by guarantee. not having a share capltal) Report on the audlt of the flnancial ststements Opinlon We have audited the company financial ststements of Community Advic8 Newry, Mourne & Down Ilh8 company'l for the financlal year ended 31 March 2025 which comprise the Statement of Financlal Acttvities (inGorporating an Income and Exp8nditure Accounl), the B818nce Sheet and notes to the financlal stslements, Including the summary of significant accounting policies set out in nol8 2. Th8 finanGlal reporting framework that has been applied in their preparation is applicable law and United Klngdom Accounting Standards, including FRS 102 'The Financial Reporting Standard applicable in the UK and R8publlc of Ireland and Accounting and Reporting by Charities.. statement of Recommended Practice appllcable to charities preparlng their accounts in accordance with FRS 102. In our opinion, when reporting in aecordanc& with a fair presentatlon framework tha financial statéments: give a truè and fair view of the slate of the companys affairs as al 31 March 2025 and of its surplus for the flnancial yaar then ended.. have been properly pr8par8d In accordance with United Klngdom Generally Accepted Accounting Practice; and have been pr&pared in a¢cordane8 wSlh the requirements of the Compani8s Act 2006 and the Chariues Act (Northern Ireland) 2008. Basls for oplnlon We conducted our audit in ac¢ord8nce with Inlematlonal Standards on Audillng {UK) {ISAs (UK)) and applicable law. Our responsibilities Ltnder those standards are further descrlbed in the Audltor'8 r8sponslblllties for the audit of the financial statements secllon of our report. We are Independent of the company in accordance wlth ethical requlremenls that are relevant to our audlt of the financlal statements In the UK, Includlng the FRC'S Ethlcal Standard. and we have fulfilled our other ethical r8sponsibilllies in accordance with thase requirements. Wa boliove that the audit evidence we have oblain8d Is sufficient and appropriate to provide a basis for our opinion. ConGluslon8 rolatlng to golng concern In auditing th8 financlal statements, we have concluded that the dire¢lors' use of the golng concern bgsls of accounting in the preparation of th8 financial statements is approprlate. Baséd on the work we have performed, we have not Ident1fl8d any malerlal uncertainlles relatlng lo events or condltlons that, Indlvldually or colledlvely, may Cast slgnlficant doubl on the company's ablllly to conllnuè as a going concern for a period of al18asl twélve months from the date when the financlal stst8ments are aulhorised for Issue. Our responsibilie8 and the responslbiliti8s of the dIreOrS with respect to going concern are described In Ihe r61evanl sections of this report. Oth&r Informatlon The other information compr1888 the informatlon included in the annual report other than th6 financial statements and our Auditor's Report thereon. The directors are responsible for the other Information contain&d within th8 annual report. Our opinion on the finan¢lal statements does not cover the other Information and, excapt lo the ext&nl olhewise explicitly stated in our report, w8 do not express any form of assurance concluslon thereon. Our responslbility 18 to read th8 other Information and, In dolng so, consider whether the other informatlon Is materially inconsistent wllh the flnancial slalements or our knowledge obtained in th8 course of the audit, or otherwise appears to be malertally m15Staled. If we idenllfy such malerlal inconsistencies or apparent malerSal misstatements, we are required to determSne whether th1$ glv95 rlse lo a materlal misstatement In thg financlal statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to roport that fact. We have nothing lo report in this regard. Opinion on other matter prescrlbod by the Companios Act 2006 In our opSnion, based on the work undertaken in the course of the audlt.. the information glven In th8 Directors, Annual Report for the financial year for whlch th8 financial statements are prepared Is wnsistent with the financial statements- and the Directors, Annual Report has been prepared in accordance with applicable legal requirements. io
INDEPENDENT AUDITOR'S REPORT to the Members of Community Advice Newry, Mourne & Down IA company limlted by guarantee. not having a share capital) Matters on which we are required to report by exceptlon 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 misststements in the Directors, Annual Report. We have nolhing to report in resp8Ct of the following matters whgre the Companies 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 dis¢losures of directors, remunoration specified by law are not made., or the directors were not enlilled to prepare the financsal statements in accordance with the small companies regime and take advantage of the small companies, exemption in preparlng the Directors, Annual Raport. Responsibllltles of dlrectors for the flnanclal 8tatem&nts As explained more fully in the Statement of Dlre¢tors' Responslbililies set out on page 9. the directors are responsible for Ihe preparation of the financlal stalem&nts and for being satlsfied that they glve a true and falr vlew, and for such internal control as they determine is necessary to enable the preparallon of financial statem6nts that are free from material misstalemenl, whether due to fraud or error. In preparlng the financial statements, the dlreclors are responsible for assg3sing the company's abllity lo continue as a going concern, disclosing, as applicable, matters relaled lo going concern and uslng the going concern basis of accounting unless management either intends to Ilquidate the ¢ompany or to cease operations, or has no realistic alternative but io do so. Auditor's responslbllltles for the audlt of tho flnancial statements Our objectives are to obtaln reasonable assurance about whether the flnanclal statements as a whole are free from material mlsstatement, whether due to fraud or error, and to issue an Auditor's Report that includes our opinlon. Reasonable assurance is a high lev81 of assurance, but is nol 8 guarantee that an audit conducted in accordance with ISAS IUKI will always datect a malerlal mi$stat8ment when It exists. Misslalemenls can arise from fraud or orror and are consld8red material if, indlvldually or in the aggregat6, they could reasonably be expected lo influence the economic d6ci$ion$ of users taken on the basls of these fin8ndal statements. Irregularities, includlng fraud, are Instances of non-¢omplian¢e with laws and regulations. W& deslgn procedur8s In Ilne wllh our responslbililies, outlined above, lo de18cI materSal misslatem8nts in respect of irregularitles, Including fr8ud. The extent to which our procedures are capable of detectlng irre9ularilies, Including fraud Is detailed below.. Further Informatlon regardlng the scope of our respon51bllltles as audltor As part of an audit in accordance wllh ISAS (UK), we exercise professional judgement and malntain professional scepticism Ihroughout Ihe audit. We also- Identify and assess the rlsks of material mlsstatement of the flnancial statemenls, whether due to fraud or error, deslgn and perform audit procedures responsive to those risks, and obtain audit evldence that is sufficient and appropriate to provide a basis for our oplnion. The dsk of not delecling a materlal misslat8menl resulting from fraud Is higher than for one resulllng from error, as fraud may involve ¢olluslon, forgery, Intenllonal omisslons, mlsrepresenlations, or the overrida of internal control. Obtain an understanding of internal control relevant to the audit In order to d&sign audlt procedures that are appTopri8te In the circumstances, but nol for the purpose of expressing an opinlon on the effectiveness of the comp3ny's internal control. Evaluate the appropriaten855 of accountlng policies used and the reasonableness of accountlng estlmates and related disclosures made by dlreclors. Conclude on the 8pproprlaleness of the directors, use of the going concern basis of acwunting and, based on the audit evidence oblained, whether a material uncgrtalnly exists related to events or condillons that may cast slgnrficant doubt on Ihe company's ability to continue as a goin9 Concern. If we conclude that a material uncertainty @Sts, we are rèquired to draw attention In our Auditor's R6port to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on th6 audit evidence obtained up to the date of our Auditovs Report. However, future events or condltions may cause the the company to Cease lo contlnue as a going concem. Evaluate the overall presentation, structure and content of the financial statements, includlng the dlsclosures, and whether the financlal slalements 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 IA company Ilmlted by guarantee, not having a share eapital) We communicate with Ihose charged with gov8rnan¢e regarding, among other matters, the planned scope and timing of th8 audit and significant audit findings, including any significant deficiencies in intemal control that we Identify during our audlt. The purpose of our audlt work and to whom wo ovrn our responsibilities This report is made solely to the company's members, as a body. in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audll work has been undertaken so that we might state to th8 companvs members those mallers we are required to stata lo them In an auditols report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audlt work, fr)r this Teport, or for the opinions we have formed. Darragh Co r (Senlor Statutory Audltor) for and on behalf of DALY PARK & COMPANY LTD Chartered Accountants and Reglst6r8d Audltor8 6 Trevor Hlll Newry Co. Down BT34 10N Norlhem Ireland 5 Decembor 2025 12
Community Advice Newry, Mourne & Down (A company limited by guarantee, not havlng a share ¢apitl STATEMENT OF FINANCIAL ACTIVITIES {Incorporating an Income and Expendlture Accounti for the financial year ended 31 March 2025 Unrestricted Funds 2025 Total Unrestricted Funds Funds 2025 2024 Total Funds 2024 Notes Incomlng Rosources Voluntary Income Oth8r incom8 5,294 629,579 5,294 629,579 27,943 556,223 27,943 556,223 Total Incomlng resources 634,873 634,873 584.166 584,166 Resources Expended Raising funds 623,852 623,852 563,612 563,612 Net In¢omlngloutgoing r8$ourcos bèforo transfers 11,021 11,021 20,554 20,554 Gross transfers beeen funds Not movoment In funds for tho flnanclal yéar 11,021 11.021 20,554 20,554 Reconclllatlon of funds: Total funds beginning of the year 12 404,271 404,271 383,717 383,717 Total funds at tho end of the ygar 415,292 415,292 404,271 404,271 The Statement of Financial Activities includes all gains and losses re¢ognlsed in the flnanclal year. All Income and expenditure relate to ¢onllnuing aclivili68. The notes on pages 1510 18 form part of lh6 financial slalements 13
Communlty Advlce Newry, Mourne & Down IA company limited by guarantee, not havlng a share capital) Company Number. N1631839 BALANCE SHEET as at 31 MarGh 2025 2025 2024 Notes Flxed Assets TangSble assets 2,115 2,866 Curwent Assets Debtors Cash at bank and In hand 330,573 83,186 94,911 321,441 413,759 416,352 Credltors: Amounts falllng due wlthln on• yaar 10 1582) 114,947) Nel Current Assets 413,177 401,405 Total Assets less Cuvrgnt Liabllltles 415,292 404,271 Funds General fund (unrestricted) 415,292 404,271 Total funds 12 415,292 404.271 These flnancial statements havè been prepared In accordanc6 with the special provlslons relatlng to small ¢ompanles wlthln Part 15 of th8 Companles Act 2006. Approved by tho Board of Dlrector8 and authortsod for Issue on 5 D8cemb&r 2025 and $lgned on It8 behalf Paul Kano Dlrec Cllve Walllngton Director The notes on pages 15 to 18 form part of the financial statements 14
Community Advice Newry, Mourne & Down IA company limited by guarantee. not havlng a share capital) NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 March 2025 GENERAL INFORMATION Community Advice Newry, Mourne & Down is a company limited by guarantee Incorporated in Northern Ireland. The registered office of the company Is Ballybot House, 28 Cornmarkel, Newry, Co. Down, BT35 8BG. Northern Ireland whlch Is also the principal place of busSness of the company The financial statements have been presented in Pound Sterling 1£) which is also the functional currency of the company. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The following accounting pollcl&s have been applied consistently In deallng wlth items whlch are Gonsidered material in relation to the charity's financial slatements. statement of compllance The financial slalements of the company for the financlal year ended 31 March 2025 have been prepared on Ihe going concem basls and in accordance wlth the Statement of Recommended Practice ISORP} "Accounting and Reporting by Charltles preparing their accounts in accordanc8 with the Flnancial Reporting Standard appllcable in the UK and Republlc of Ir&land FRS 102". Cash flow statement The company has availed of the exemption in FRS 102 from the requirement to produce 8 cash flow ststement because11 Is classlfled as a small company. Incoming Resources Voluntary Income or caplial Is Included in the Statement of Financial Aclivlll&s when the company Is legally entitled to it, its financlal value can b6 quantified with reasonable certalnty and there is reasonable certainly of its ultimate recelpt. Entill8ment to legacles is con8ld8red established when the company has been notified of a distribution to ba made by the ex¢¢ulors. InGome Ce1Ved In advance ol duè performance undgr a contract is a¢¢ounted for as d8f&rred Income unlll earned. Grants for activltl8s are recognlsed as Income when the related conditions for le9al entitlement have been mel. All othèr Income Is account8d for on an aocruals basls. Tanglble fixed assets and dopreclatlon Tanglble fixed assets are stsled at cost or at valuatlon, less accumulated depreciation. The charge to depreciation is calculated lo write off the orlginal cosl or valuation of tangible flxed assets, less Iheir estimated residual value, over their expeclod useful lives as follows., Fixtures, Ing8 and equipm&nt 25t*/o Reduclng balance Debtor8 Debtors are reGognlsed at the settlgm&nt amount due after any dlscounl offered. Pr8paymenls are valued at the amount prepald net of any trade dlscounls due. Income recognlsed by the company from government agencies and other co-funders. but not yel received at year end, is included in d8btors. Cash at bank and In hand Cash al bank and in hand comprises cash on deposit at banks requiring 16ss Ihan three months notice of withdrawal. Taxatlon No current or deferred taxation arises as the company has been granted charitable exemptlon. Irrecoverable valued added lax is expensed as incurred. The Charity is exempt from tax. INCOME DONATIONS AND LEGACIES Unrèstrlcted Restricted Funds Funds 2025 2024 FundraisinglDonations 5,294 5,294 27,943 15
Community Advice Newry, Mourne & Down {A company limited by guaranto9, not having a Share capitall NOTES TO THE FINANCIAL STATEMENTS continued for the financial year ended 31 March 2025 OTHER INCOME Unrestricted Restrictgd Funds Funds 2025 2024 Grants 629,579 629,579 556,223 EXPENDITURE RAISING FUNDS Dire¢t Costs Other Costs Support Costs 2025 2024 Administralive Expènses 498,267 125,585 623,852 563,612 NET INCOMING RESOURCES 2025 2024 Net Incomlng Resources are statod after charglngl{credltlng): DepreclaUon of tanglble assets 751 962 INVESTMENT AND OTHER INCOME 2025 2024 Bank Interest 2,815 510 EMPLOYEES AND REMUNERATION Numb8r of employaes The average number of p8rson8 employed (Includlng executiv8 dir8Ctor8) durlng the financial yéar was 98 follows: 2025 Number 2024 Number Admlnistratlon 23 22 Thè staff costs comprise.. 2025 2024 Wages 8nd salaries Pension costs 498,267 22,929 448,089 23,438 521.196 471,527 16
Community Advice Newry, Mourne & Down {A cornpany limited by guarantee, not havlng a share capital) NOTES TO THE FINANCIAL STATEMENTS continued for the financial year ended 31 March 2025 TANGIBLE FIXED ASSETS Fixtures, fittings and equipment Total Cost At 31 March 2025 45,442 45,442 Depreciatlon At 1 April 2024 Charge for the financlal year 42,576 751 42,576 751 At 31 March 2025 43,327 43,327 Net book value At 31 March 2025 2,115 2,115 At 31 March 2024 2,866 2,866 DEBTORS 2025 2024 Trade debtors Other debtors 800 329.773 800 94,111 330,573 94,911 10. CREDITORS Amounts falllng du• wlthin ona year 2025 2024 Trade creditors Taxation and soci81 security costs Accruals and deferred income 582 152 14,641 154 582 14,947 11. RESERVES 2025 2024 At the beginnlng of the year Surplus for the financial year 404.271 11,021 383,717 20,554 At the end of the year 415,292 404,271 17
Community Advice Newry, Mourne & Down IA ¢ompany Ilmited by guarantè¢, nol having a share capital) NOTES TO THE FINANCIAL STATEMENTS continued for the financial year ended 31 March 2025 12. FUNDS 12.1 RECONCILIATION OF MOVEMENT IN FUNDS Unrestrfcted Funds Total Funds At 1 April 2023 Movement during the finan¢lal year 383.717 20,554 383,717 20,554 At 31 March 2024 Movement during the financial year 404,271 11,021 404,271 11,021 At 31 March 2025 415,292 415,292 12.2 ANALYSIS OF MOVEMENTS ON FUNDS Balance 1 Aprll 2024 Income Expendlturo Transfors betweèn funds Balan¢0 31 March 2025 Unrestrlcted funds Unreslricled Income'and Expenses 404,271 634,873 623,852 415,292 Total funds 404,271 634,873 623,852 415,292 12.3 ANALYSIS OF NET ASSETS BY FUND Flxod assots ¢harlty USO Curront assets Curront Ilabllltles Total Unrestrlctad general funds 2,115 413,759 {582) 415,292 2,115 413,759 1582) 415,292 13. STATUS The company Is Ilmited by guarante8 not having a share capllal, Tha Ilablllty of the members Is Ilmlted. Every member of the company undertakes to contribute lo the a5séls of the company in thè event of Ils belng wound up while they are members, or wlthin one year thereaft8r, for the payment of the debts and liabilities of the company contracted before Ihey ceased to be members, and the costs, Charges and expenses of winding up, and for the adjustment of the rights of the contributors among themselves, such amount as may be required, not exceeding £ 1. 14. POST-BALANCE SHEET EVENTS There have been no signlficant events affectlng the Charlty slnce the financial yearnd. 18
COMMUNITY ADVICE NEWRY MOURNE & DOWN IA company limitod by guarantee. not having a shara capital) SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 31 MARCH 2025 NOT COVERED BY THE REPORT OF THE AUDITORS 19
Community Advice Newry, Mourne & Down {A Gompany limited by guarantee, not havlng a share capital) SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS Operating Slalement for the financial year ended 31 March 2025 2025 2024 Income 632,058 583,656 Expenses Wages and salaries Staff defined contrlbutlon pension costs Staff training Rent & Se1¢0 charges Insurance Printing & stationéry Advertlsing Telephone Computer costs Travel & Tralning Leg81 and professional Audit Fe&s Bank charges General expenses Subscriptions Depreciation 498,267 22,929 3,563 34,949 10.637 4.902 4,159 921 9,948 15,035 5,125 2,650 775 7,489 4.752 751 448,089 23,438 1,872 40,644 9,416 2,247 3,833 829 3,778 7,486 5,267 2,476 646 5,323 7,306 962 623,852 563,612 Mlscellaneous Income Bank Interest 2,815 510 Not surplus 11.021 20,554 The supplementary information does not form part of the audited financial statements 20