REGISTERED COMPANY NUMBER: N1032252 {Northern Ireland) REGISTERED CHARITY NUMBER: NIC107726 ort of the Trustees and Financial Statements for the Year Ended 31 March 2023 for Ardmona h Famil And Communi Limited Linjited b Guarantee Grou Acom an Lynn Drake & Co Ltd Statutory Auditors 1st Floor 34 B-D Main Street Moira Co. Armagh BT67 OLE
Ardmona Limited h Famil And Comrnuni Grou Contents of the Financial Statements for the Year Ended 31 March 2023 Page Reference and Administrative Details Report of the Trustees Report of the Independent Auditors 9 to 12 Statement of Financial Activities 13 Statement of Financial Position 14 Statement of Cash Flows 15 Notes to the Statement of Cash Flows 16 Notes to the Flnancial Statements 17 to 29 Detailed Statement of Financial Activities 30 to 31
Ardmona Limited h Famil And Communi Grou Reference and Administrative Details for the Year Ended 31 March 2023 TRUSTEES G Cuslinalian (resigned 131912022) R Hyland S McKenna (resigned 121412022) B Herron (resigiied 281312023) M Rodgers Chairman R L McDonald (resigned 191712023) A Mccormack (appointed 281612022) (resigned 41812022) A Kerr (appointed 281612022) Dr M Templeton (appointed 2217/2022) (resigned 171112023) G Marshall (appointed 161112023) S Stewart (appointed 281212023) COMPANY SECRETARY RGMay REGISTERED OFFICE 61-63 Ardmonagh Gardens Belfast Co. Antrim BTI18DX REGISTERED COMPANY NUMBER N1032252 (Northern Ireland) REGISTERED CHARITY NUMBER NICI 07726 AUDITORS Lynn Drake & Co Ltd Statutory Auditors I st Floor 34 B-D Main Street Moira Co. Armagh BT67 OLE CEO Richard May
Ardmona Limited h Famil And Communi Grou ort of the Trustees for the Year Ended 31 March 2023 The trust¢¢s who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial stateinents of th¢ charity for the year ended 31 March 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in tlie UK and Republic of Ireland (FRS 102) (effective l January 2019). OBJECTIVES AND ACTIVITIES Mission Statement To provide high quality care and support services to improve the health and wellbeing of people in the cominunity. Our person-centered and compassionate approach ensures services are fit for purpose and that our service users receive tlie staiidards of care to whicli they are eiititled. We also foster a safe aiid supportive eiivironinent for our staff that encourages open communication and ongoiiig learning so they can maximise their potential to be the best they can be. Our values are.... l. We place the cominunity at the heart of what we do and approach our work with compassion, dignity and respect for all. 2. We act with integrity and are accountable for our actions. 3. We listen to and advocate on behalf of our community, acknowledging their right to participate and influence decisions that affect them and their care. 4. We work in partnership with various external agencies to fulfil our shared vision. 5. We build respectful relationships witli each other to promote honesty aiid authenticity in all that we do. 6. We foster a safe and supportive learning environment that meet the needs of all. Aims The Ardmonagh Family and Community Group company was set up to support the needs of the local community. The main aims of the Ardmonagh Family and Community Centre are'.- to assess local family support needs and promote change in response to need. to ensure equality of access to the Centre and its services for the whole community to maintain a professional, viable and sustainable organisation to contribute to the social and economic regeneration of the area
Ardmona Limited h Famil And Communi Grou ort of the Trustees for the Year Ended 31 March 2023 OBJECTIVES AND ACTIVITIES Public benefit To improve health & social care outcomes for vulnerable adults and children in disadvantaged communities or circumstances in the Greater Belfast area through the provision of quality services. The direct benefits wliicli flow from this purpose is that by providing these services in health & social care adults and children will experience significant and positive change to their social, emotional, and cognitive development which will impact upon their position within their community. These benefits are demonstrated through quarterly and annual activity reports and outcomes-based evaluation. This purpose does not lead to harm. A private benefit to trustees may arise if the knowledge they gain as a trustee in regard to good governance and health & social care promotion is transferable to another setting. These benefits are incidental and necessary to ensure the benefit is provided to the beneficiaries. To improve the social aiid emotional development of children aged 0-13 years living in disadvantaged communities or circumstances in the Greater Belfast area through programmes and services that support parents, in caring for their cliildren. The direct benefits whicli flow from this purpose is that by providing family support services to parents, carers, and parents to be, they will be supported to develop healthy attachinents with their infants, good parenting skills, better family functioning and improved economic and environmental circuinstances. These benefits are demoiistrated through quarterly and annual activity reports and outcomes-based evaluation. A risk may arise if through the provision of family support services, a child or parentlcarer is harmed by a member of staff or a meinber of staff is harined in the course of their duties. These risks are minimised tlirough the implementation of Child Protection and Vulnerable Adults policies. staff supervision and Lone Working policy and are outweighed by the overall benefits to cliildren and families. A private benefit to trustees may arise if the knowledge and experience tliey gain as a trustee, in regard to good governance and family support is transferable to anoth¢r setting. These benefits are incidental and necessary to cnsure the benefit is provided to the beneficiaries. To improve the quality of life of children aged 0-13 years living in disadvantaged communities or circumstances in the Greater Belfast area through the provision of contact support services. The direct benefits which flow from this purpose is what through the provision of family support services, children are provided with a safe and neutral place of separated families to enable them to spend time with one or both parents and other siblings. The focus is on ensuring that organisations, professionals, and carers work together to deliver high quality care. This purpose does not lead to harm. The beneficiaries of this purpose are children aged 0-13 y¢ars, their parents and carers primarily living in the Greater Belfast catchment area. A private benefit to trustees may arise if the knowledge and experience they gain as a trustee, in regards, to good governance and early years is transferable to another setting. These benefits are incidental and necessary to ensure th¢ benefit is provided to the beneficiaries.
Ardmona Limited h Famil And Communi Grou ort of the Trustees for the Year Ended 31 March 2023 OBJECTIVES AND ACTIVITIES To improve the quality of dorniciliary/palliative care of children and adults with physical and emotional disabilities living in disadvantaged cominunities or circumstances in North and West Belfast tlirough the provision of care support services. The direct benefits which flow from this purpose is that through the provision of domiciliary/palliative care in the community to children and adults with complex medical needs, physical and emotional disabilities, can be provided with care packages specifically tailored to each individual requirement. Tlie agency is registered with the Regulation and Quality Improvement Authority. Trainiiig is provided by specialist Health Professioiials focusing on development of staff and continuous iinproveinent. Delivery of a high quality domiciliary and palliative care service that focuses on core values and in keeping all basic human rights available to the service users, needs. This purpose does not lead to harm. To provide a safe and neutral place for looked after children (in the care system) to meet with their birth families and spend time with one or both parents and other siblings. We believe all children have equal rights to protection and are encouraged to fulfil their potential. We believe inequalities should be challenged. Everyone has a responsibility to support the care and protection of children. The direct benefits which flow from this purpose is that by providing this service in family contact, children will experience significant and positive change to their social and emotional development which will impact upon their position within their community. The beneficiaries of this purpose are children and their parents/carers and adults priinarily living in the Nortli and West Belfast catchment area. A private benefit to trustees may arise if the knowledge aiid experience they gain as a trustee, in regard to good goveriiance and early years, is transferable to another setting. These benefits are incidental and necessary to ensure the benefit is provided the beiieficiaries.
Ardmona Limited h Famil And Communi Grou ort of the Trustee5 for the Year Ended 31 March 2023 STRATEGIC REPORT Achievement and performance Th¢ year 2022123 continued to present challenges for the Ardinonagh Family & Community Group, some of which were additional to the previous year ie 'Costs of Living, and political uncertainty, all of which had an impact upon our service users and staff alike. We were tested on our resilience and commitment to deliver our services in a manner that our users require, and which is expected of an organisation, which is 'fit for purpose,. However, as always, we stepped up to the mark- we had an exceptional year. we successfully delivered our services and where and when required we stepped forward to support the most vulnerable within the community. There is an ongoing challenge to effect an equilibrium between our role as a voluntary organisation, delivering services to the most vulnerable members of our coinmuiiity, but also developing as a business, tmproving our services whilst keeping an eye on our costs/expenditure/profit and all that this entails. We are committed to meeting this challenge as the year has shown, as we have remained steadfast in our resolve to enliance our contribution as a vital part of the social and economic fabric of society through the development of services to the most vulnerable throughout Belfast. We have a purpose in providing social value in all that we do within our immediate community and, as such, we have a vital role to play in its development and in building the capacity of its residents in their pursu it of protecting their health and well-being and, by so doing, building a better future. Wliilst our einphasis over the years has been on continuing to grow our services both in terins of the quality aiid quantity, 2022123 has been focusing on developing aiid fundainentally restructuring the organisation against this continuing backdrop of immense challenge which does not seem to be easing. The business plans which we developed for our services in 2021122, continued to be implemented in 2022123. We contiiiued to develop our services, whicli involved having to make big decisions regarding where we invest our resources. This has resulted in us restructuring the senior manag¢in¢nt teain and we are moving forward with our plan to open a resideiitial care home for Cliildren aged between 6 to 12 years old. We are a strong, well-structured organisation, we have our governance arrangements embedded and working to the level that illustrates our strengths: our Finance, Audit & Risk Sub-group. the Huinan Resource/Adverse Incidents Sub-group and Governance Sub-group are all supporting and deliv¢ring to the strategic direction of th¢ organisation. More importantly, we value all our staff who work extremely hard to deliver our services and who provide a vital leadership role in management and working alongside the Board to develop and deliver our strategy. They have built the organisation of which we are all iminensely proud. The vision, strengths, work and outcomes have not been achiev¢d in isolation from our otlier main financial stakeholders: The Belfast Health and Social Care Trust; The Soutliern Health and Social care Trust, The Department for Coininunities; The Belfast City Council and The Northern Ireland Housing Executive. They have all contributed to the success of this organisation in various ways. Last, but certainly not least. we as a Board can provide a strategic direction. l as the Chair of that Board am indebted to the other Board members who so willingly give their time and expertise in the upward trajectory of this organisation. Again, on behalf of the Board, I would like to commend everyone who is connected to the organisation for their efforts. The continuing success in not only meeting but also surpassing our objectives is a testament to the hard work, dedication, and commitment to those to whom we strive to provide quality services.
Ardmona Limited h Famil And Communi Grou ort of the Trustees for the Year Ended 31 March 2023 STRATEGIC REPORT Financial review Reserves policy The Cliarity's policy is to retain a level of free reserves, which matches the need for the organisation, both at the current time and in the foreseeable future. The reserves required should be sufficient to meet coinmitted grant expenditure and the running costs for a period equivalent to six Inonths annual expenditure. We have invested into restructuring of the organisation to strengthen the Governance and Compliance and invested into developing and opening a residential unit for children. The Charity will continue to monitor compliance with this policy on a regular basis and the board will review the appropriateness of the policy annually. The company had net outgoing resources for the year of £180,907 (2022.. net outgoing resources of £68,905), which reflected the decrease in trading activities during the year. Unrestricted funds decreased by £193,040, while restricted funds increased by £12,133. While the charity has not yest undertaken any public fundraising initiatives, we have been successful in seeking and receiving grant funding amountiiig to £898,898, for this year eliding 31 March 2023. The funding received assisted the charity in continuing with our aims and objectives, offering vital services in supporting child developinent, providing support to children and adults with additional needs witliin all tlie areas of our services, providing domiciliary care to children and adults with complex medical needs and providing family support to families through difficult periods. Future plans The Charity's Statement of Financial Activities shows that the income generated over the period was restricted and unrestricted. The Trustees have identified that aniiually restricted funds, being made available to the charity may fluctuate. The trustee's plan to continue with tlie existing services Ineeting the needs of people of Belfast. It promises to be an exciting year for the Ardmonagh Family and Community Group. Contracts are Currently in place for the delivery of services and our aim for next year is to secure registration for our resideiitial care home for children aged 6-12 (Ardcomm House). STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. Governance of the Charity During the period under review the directors met monthly. Trustees/directors are appointed by noininations made in writing by any existing director. At the General Meeting nominated directors are appointed by election.
Ardmona Limited h Famil And Communi Grou ort of the Trustees for the Year Ended 31 March 2023 STRUCTURE, GOVERNANCE AIND MANAGEMENT Organisational structure The Board of Trustees. which can have between 4 and 8 members, administers th¢ charity. The Board meets six times each year. It sets strategic direction for the organisation, which is implemented by the employed staff, through an annual operational plaii. The CEO, Mr Richard May, the Finance Officer, and the Directors of Services are responsible for the day to day running of the organisation and have devolved authority to take decisions between Board meetings. Induction and training of new trustees New Trustees are provided with full information to brief them on their legal obligations under the charity and coinpany law. Three new trustees were appointed during the year, using the flexibility provided by the Articles of Association Risk management The principles of good governance are embedded within all aspects of Ardmonagh Family and Cominunity Group's operations with management and staff being keenly aware of the Boards responsibility of ensuring that tlie organisation protects itself from financial exposure and reputational damage, lose workii)g relationship is maintained between tlie Board and Inanagement to ensure that operationally staff are aware of the standards required of them by the Board and the Board are always in a position to provide guidance and support to management in the discharge of their duties. This two way relationsliip is the key feature of Ardmonagh Family and Cominunity Group governance arrangements and is a key strength in the company. A conscientious approach to ensuring that contractual project requirements are achieved has been maintained at all times both in the accounting period being reported on and since Ardinonagh Family and Community Group's establishmeiit. Very tight financial controls on expenditure and all finaiicial commitments are maintained at all times and project staff have been trained and have become experienced in budgetary controls.ln both these areas ie Project delivery and financial controls management all staff have established close working relationsliips with funding organisations to ensure all inandatory standards are consistently achieved. Board representatlVe5 also activ¢ly cngag¢ with funding bodies. The Board, management and staff are fully aware that the nature of the work in which Ardmonagh Family and Community Group is involved Can bring with it a liigh level of scrutiny to ensure that all activities are fully compliant with funding requirements and,therefore, beyond reproach.Tlie Board of Ardmonagh Family and Community Group is, therefore. greatly reassured of the company's compliance with the highest of standards of governance on the basis that all monitoring and evaluation of project delivery demonstrates achi¢vcment of all funders objectives and that funders, audits and vouching of financial expenditure and the statutory audit confirm compliance with both probity and regularity in the use of monies received. EVENTS SINCE THE END OF THE YEAR Information relating to events since the end of the year is given in the notes to the financial statements. TAX STATUS The company is recognised by HMRC as a registcred charity. The company is entitled to charity tax exemption.
Ardmona Limited h Famil And Communi Grou ort of the Trustees for the Year Ended 31 March 2023 TRUSTEES, RESPONSIBILITY STATEMEINT The trustees (who are also the directors of Ardmonagh Family And Coinmunity Group Limited for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial stateinei)ts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland" Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitabl¢ company for that period. In preparing those financial statements, the trustees are required to select suitable accounting policies and then apply them consistently. observe the methods and principles in the Charity SORP. make judgements and estimates that are reasonable and prudent. state whetlier applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements- prepare the financial stateinents on the going concern basis unless it is inappropriate to presume that the charitable company will coiitinue in busiiiess. The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statemei)ts comply with the Coinpaiiies Act 2006. They are also responsible for safeguarding the assets of the charitable coinpany and hence for taking reasonable steps for the prevention and detection of fraud and otlier irregularities. In so far as the trustees are aware.. there is no relevant audit information of which the charitable company's auditors ar¢ unaware. and tlie trustees have taken all steps that they ought to have taken to Inak¢ themselves aware of any relevant audit information and to establish that the auditors are aware of that inforination. AUDITORS The auditors, Lynn Drake & Co Ltd, will be proposed for re-appointment at the forthcoming Annual General Meeting. Report of the trustees, incorporating a strategic report. approved by order of the board of trustees, as the conipany directors, on 3 er 2023 and signed on the board's behalf by-. M Rodgers - Trustee
ort of the Inde endent Auditors to the Trustees and Members of Ardmon h Famil And Communi Grou Limited Opinion We have audited the financial statements of Ardmonagh Family And Community Group Limited (tlie '¢haritable company,) for the year ended 31 March 2023 which comprise the Statement of Financial Activities, the Statement of Financial Position, the Statement of Cash Flows and notes to the financial stateinents, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Irelaiid,. In our opinion the financial statements: give a true and fair view of the state of tlie charitable company's affairs as at 31 March 2023 and of its incoming resources and application of resources, including its income and expenditure, for the year then have been properly prepared in accordance with United Kingdoin Generally Accepted Accounting Practice, includ ing Financial Reportiiig Staiidard 102 'The Financial Reporting Standard applicable in the UK aiid Republic of Irelaiid and have been prepared in accordance with the requireinents of the CoiTJpanies Act 2006. Basis for opinion We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS (UK)) and applicable law. Our respoiisibilities under those standards are further described in the Auditors, responsibilities for the audit of the finai)cial statements s¢¢tion of our report. We are independent of the charitable company in accordaiice with the ethical requirements that are relevant to our audit of tlie fiiiancial statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our otlier ethical responsibilities in accordaiice with these requirements. We believe that the audit evidence we have obtained is sufficieiit and appropriate to provide a basis for our opinion. Conclusions relating to going concern In auditing the financial statements, we have concluded that the trustees, use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not ideiitified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on tli¢ charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. Our r¢sponsibilities and the responsibi lities of the trustees with respect to going concern are described in the r¢lcvant sections of this report.
ort of the Inde endent Auditors to the Trustees and Members of Ardmona h Famil And Communi Grou Limited Other information The trustees are responsible for the other information. The other inforination comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon. Our opinion on the financial statemeiits does not cover the other inforination and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we ideiitify such material Tnconsistencies or apparent material misstateinents, we are required to determine whether this gives rise to a inaterial misstatement in the financial stateineiits theinselves. If. based oii the work we have perforined, we conclude that there is a material inisstateineiit of this other information, we are required to report that fact. We have nothing to report in this regard. Opinions on other matters prescribed by the Companies Aet 2006 In our opinion, based on the work undertaken in the course of the audit- the information given in the Report of the Trustees for the fiiiancial year for which the financial stateinents are prepared is consistent witli the finaiicial statements. and the Report of the Trustees has been prepared in accordance witli applicable legal requireineiits. Matters on which we are required to report by exception In the light of the knowledge and ui)derstanding of the charttable coinpany and its environment obtained in the course of the audit, we Iiave not identified Inaterial Inisstatements in the Report of the Trustees. We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion- adequate accounting records have not been kept or returiis adequate for our audit have not been received from branches not visited by us- or the financial stateinents are not in agreement with the accounting records and returns. or ertain disclosures of trustees, remuneration specified by law are not Inade- or we have not received all the information and explanations we r¢quire for our audit. Responsibilities of trustees As explained more fully in the Trustees, Responsibilities Statement, the trust¢¢s (who are also the directors of the charitable coinpany for the purposes of company law) are responsible for tlie preparation of the financial statements and for being satisfied that they give a true and fair view. and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free froin material Inisstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable. matters related to going concern and using the going concern basis of accounting unless the trustees either int¢iid to liquidate the charitable company or to ceasc operations, or have no realistic alternative but to do so. io
Re ort of the Inde endent Auditors to the Trustees and Members of Ardn]ona h Famil And Communi Grou Limited Our responsibilities for the audit of the financial statements Our objectives are to obtain reasonable assurance about whether the financial statements as a wliole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAS (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. The extent to which our procedures are capable of dctecting irregularities, including fraud is detailed below: Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to det¢¢t material misstatements in respect of irregularities, including fraud. In particular, we looked at where management made subjective judgements, for example in respect of accounting estimates that involved making assumptions and considering future events that are inherently uncertain. We also Considered potential financial or other pressures, opportunity aiid Inotivations for fraud. As part of this discussion, we identified the internal controls established to mitigate risks related to fraud or non-compliance with laws and regulations and how manageinent monitor these processes. Appropriate procedures included the review and testing of manual joiirnals and key estimates and judgements made by management for risk of fraud. Based on our understanding of the company and industry, we identified the principal risks of non-compliance with laws and regulations as those that have a direct impact on the determination of material amounts and disclosures in the financial stateinents. We evaluated management's incentives and opportunities for fraudulent manipulatlon of the financial statements and identified the greatest potential for fraud. We communicated the identified laws and regulations throughout the audit team and remained alert to any indications of non-compliance throughout the audit. Audit procedures performed included, but were not limited to.. Discussions with management including consideration of known or suspected instances of non-compliance with laws and regulation and fraud. Reviewing the financial statement disclosures and testing to supporting documentation. Review of board meeting minutes of those charged with governance. In addressing the risk of fraud through management override of controls, testing the appropriateness of journal entries and other adjustmeiits. As part of an audit in accordance with ISAS (UK), we exercise professional judgment and maintain professional scepticism throughout the audit. We also-.- Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is high¢r than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or th¢ override of internal control. Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the charities internal control.
Re ort of the Inde endent Auditors to the Trustees and Members of Ardmona h Famil And Communi Grou Limited Evaluate the appropriateness of accounting policies used and the reasonableness of accouiiting estimates and related disclosures made by the trustees. Perform analytical procedures to identify any unusual or un¢xp¢cted relationships that may indicate risks of material illisstatement due to fraud or error. Conclude on the appropriateness of the trustees, use of the going Concern basis of accounting and based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the charities ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the charity to cease to continue as a going concern. Evaluate the overall presentation, structure, and content of the financial statements, including the disclosures and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and signlficant audit findings, including significant deficiencies in iiiternal control that we identify during our audit. A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors. Use of our report This report is Inade solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's meinbers those matters we ar¢ required to state to tliem in an auditors, report aiid for no other purpose. To the fullest extent permitted by law. we do not acc¢pt or assume responsibility to anyone other th the charitable coinpaiiy aiid the charitable company's meinbers as a body, for our audit work, for this rep or for the opinions we have formed. Billy Drake nior Statutory Auditor) for and on b¢half of Lynn Drake & Co Ltd Statutory Auditors I st Floor 34 B-D Main Street Moira Co. Armagh BT67 OLE 31 October 2023 12
Ardmona Limited h Famil And Communi Grou Statement of Financial Activities Incor oratin an Income and Ex for the Year Ended 31 March 2023 enditure Account 31.3.23 Total funds 31.3.22 Total funds Unrestricted Restricted fund funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 300 300 Charitable activities Grants Receivable 898,898 898,898 930.641 Other trading activities Other income 906,073 906,073 688,232 2,042 Total 906,373 898,898 1,805,271 1,620,915 EXPENDITURE ON Charitable activities Direct Charitable expense Governance 1,093,773 5,640 886,765 1,980,538 5,640 1,684,320 5.500 Total 1,099,413 886,765 1,986,178 1,689,820 NET INCOMEI(EXPENDITURE) (193,040) 12,133 (180,907) (68,905) RECONCILIATION OF FUNDS Total funds brought forward 813,830 285,348 1,099,178 1,168,083 TOTAL FUNDS CARRIED FORWARD 620,790 297,481 918,271 1,099,178 The notes form part of these financial statements 13
Ardmona Limited h Famil And Communi Grou Statement of Financial Position 31 March 2023 31.3.23 31.3.22 Notes FIXED ASSETS Tangibl¢ assets 369,127 388,299 CURRENT ASSETS Debtors Cash at bank L2 165,955 401,985 134,013 606,208 567,940 740,221 CREDITORS Amounts falling due within one year 13 (18,796) (29,342) NET CURRENT ASSETS 549,144 710,879 TOTAL ASSETS LESS CURRENT LIABILITIES 918,271 1,099,178 NET ASSETS 918,271 1,099,178 FUNDS Unrestricted funds Restricted funds 16 620,790 297,481 813,830 285,348 TOTAL FUNDS 918,271 1,099,178 The financial statements were approved by the Board of Truste¢s and authorised for issue on 31 October 2023 and were signed on its behalf by.. R Hyland - Trustee M Rodgers - Trustce The notes form part of these financial statements 14
Ardmona Limiled h Famil And Communi Grou Statement of Cash Flows for the Year Ended 31 March 2023 31.3.23 31.3.22 Notes Cash flows from operating activities Cash generated from operations (204,223) (63,782) Net cash used in operating activities (204,223) (63,782) Change in cash and cash equivalents in the reporting period Cash and cash equivalents at the beginning of the reporting period (204,223) (63,782) 606,208 669,990 Cash and cash equivalents at the end of the reporting period 401,985 606,208 The notes form part of these financial statements 15
Ardmona Limited h Famil And Communi Grou Notes to the Statement of Cash Flows for the Year Ended 31 March 2023 RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES 31.3.23 31.3.22 Net expenditure for the reporting period (as per the Statement of Financial Activities) Adjustments for: Deprectation charges Increase iii debtors (Decrease)/increase in creditors (180,907) (68,905) 19,172 (31,942) (10,546) 21,446 (21,129) 4,806 Net cash used in operations (204,223) (63.782) ANALYSIS OF CHANGES IN INET FUNDS At 114122 Cash flow At 3113123 Net cash Cash at bank and in hand 606,208 (204,223) 401,985 606,208 (204,223) 401,985 Total 606,208 (204,223) 401,985 The notes form part of these financial statements 16
Ardmona Limited h Famil And Communi Grou INotes to the Financial Statements for the Year Ended 31 March 2023 ACCOUNTING POLICIES Basis of preparing the financial statements Summary of significant accounting policies (a) General information and basis of preparation Ardmonagh Family and Community Group is constituted as a company limited by guarantee incorporated in Northern Ireland (N1032252). In the event of the charity being would up, the liability in respect of the guarantee is limited to £1 per member of the charity. The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act (Northern Ireland) 2013, the Companies Act 2006 and UK Generally Accepted Practice as it applies from l Jaiiuary 2015. The financial statements are prepared on a going concern basis under the historical cost convention, modified to iiiclude certain items at fair value. Tlie financial statements are presented in sterling which is the functional currency of the charity.. The signifTcant accounting policies applied in the preparation of these financial statements are set out below. Tliese policies have been consistently applied to all years presented unless otherwise stated (b) Funds Unrestricted funds are available for use at the discretion of the trustees in furtherance of thc general objectives of the charity and which have not been designated for other purposes. Designated funds comprise unrestricted funds that hav¢ been set aside by the trustees for particular piirposes. The aim and use of each designated fund is set out in tlie notes to the financial stateinents. Restricted funds are funds which are to be used in accordance witli sp¢cific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each r¢stricted fund is set out in the notes to the financial statements. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. (c) Income recogiiition All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received. 17 continu¢d..-
Ardmona Limited h F2mil And Communi Grou Notes to the Financial Statements - continued for the Year Ended 31 March 2023 ACCOUNTING POLICIES- continued Basis of preparing the financial statements For donations to be recognised the charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained then income is deferred until thos¢ conditions are fully met or the fulfilment of tliose conditions is within the control of the charity and it is probable that they will be fulfilled.Voluntary income is received by way of grants, donations and gifts and is included in full in the Statement of Financial Activities (SOFA) when receivable. Income received from collections is recognised when received. Donated facilities and donat¢d professional services are recognised in income at their fair value when their economic benefit is probable, it can be measured reliably and the charity has control over the item. Fair value is determined on the basis of the value of the gift to the charity. For example the amount the charity would be willing to pay in the open market for such facilities and services. A corresponding amount is recognised in expenditure. No amount is included in the financial statements for volunteer time in line with the SORP (FRS 102). Further detail is given in the Trustees, Annual Report. For legacies, entitlement is the earlier of the charity being notified of an impending distribution or the legacy being received. At this point income is recognised. On occasion legacies will be notified to the harity Iiowever it is not possible to measure the amount expected to be distributed. On thes¢ occasions, the legacy is treated as a Contingent asset and disclosed. Income from trading activities includes income earned from fundraising events and trading activities to raise funds for the charity. Income is reccived in exchange for supplying goods and services in order to raise funds and is recognised when entitlement lias occurred. The charity receives government grants which are detailed witliin the notes to tliese financial stateinents. Incoine from government and other grants are recognised at fair value wlien the charity lias entitlement after any performance conditions have been met, it is probable that tli¢ income will be received and tlie amount can be measured reliably. If entitlement is not met then these amounts are deferred. (D) Expenditure recognition All expenditure is accounted for on an accruals basis, inclusive of VAT which cannot be recovered and has been classified under headings that aggregate all costs rclated to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the ainount of the obligation can be measured r¢liably. It is categorised under the following headings= Costs of raising funds includes the costs associated with attracting voluntary incomes. Expenditure on cliaritable activiti¢s includes those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them; and Other expenditure represents those items not falling into the categories above. Irrecoverable VAT is charged as an expense against the activity for which expenditure arose. continued.
Ardmona Limited h Famil And Communi Grou Notes to the Financial Statements - continued for the Year Ended 31 Mareh 2023 ACCOUNTING POLICIES - continued Basis of preparing the financial statements Grants payable to third parties are witliin the charitable objectives. Where unconditional grants are offered, this is accrued as soon as the recipieiit is notified of the grant, as this gives rise to a reasonable expectation that the recipient will receive tl)e grants. Where grants are conditioiial relating to performance then tlie grant is only accrued when any unfulfilled conditions are outside of the control of the charity. (e) Support costs allocation Support costs are those that assist the work of the charity but do not directly represent charitable activities and include office costs, governance costs, administrative payrol I costs. They are incurred directly in support of expenditure on the objects of the charity and include project maiiagement carried out at Headquarters. Where support costs cannot be directly attributed to particular headings they have been allocated to cost of raising funds and expenditure on charitable activities on a basis consistent with use of the resources. Premises overheads have been allocated on an insert detail basis and other overheads have been allocated on a basis consistent witli the use of resources. Fund-raising costs are those incurred in seeking voluntary contributions and do not include the costs of disseininating information in support of the charitable activities. (D Tangible fixed assets Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to Inaking the asset capable of operating as intended. Depreciation is provided on all tangible fixed assets, at rates calculated to write off tlie cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows.. Freehold Property 2 /0 Straight Line Motor Vehicles 25 % Straight Line Computer Equipment - 250/0 Straight Line (g) Debtors and creditors receivable / payable within one year Debtors and Creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognis¢d in expenditure. (h) Financial Instruments The charity only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments arc initially recognised at transaction value and subsequently measured at settlement value. (i) Impairment 19 continued...
Ardmona Limited h Famil And Communi Grou Notes to the Financial Statements - continued for the Year Ended 31 March 2023 ACCOUNTING POLICIES - continued Basis of preparing the financial statements Assets not measured at fair value are reviewed for any indication that tlie asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or tlie asset's cash generating unit, is estimated aiid compared to tlie carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease. (J.) Provisions Provisions are recognised when the charity has an obligation at the balance sheet date as a result of a past event, it is probable that an outflow of econoinic benefits will be i'equired in settlement and the amount can be reliably estimated. (k) Leases Assets acquired under finance leases are capitalised and depreciated over the shorter of the lease term and the expected useful life of the asset. Minimum lease payments are apportioned b¢tweeii the finance charge and the reduction of the outstanding lease liability using the effective int¢rest method. The related obligations, net of future finance charges, are included in creditors. Rentals payable and receivable under operating leases are charged to the SOFA on a straight line basis over the period of the lease. (l) Tax No provision is required for taxation as the company is defined as a charity for taxation purposes. The charity is a registered charity and so such is entitled to certain tax exemptions 011 in¢oine and profits from investineiits and surpluses on any trading activities carried on in furtl)eraiice of the charity's primary objectives, if these profits and surpluses are applied solely for charitable purposes. (m) Going concern The financial statements have been prepared on a going coiicern basis as the trustees believe that no material uncertainties exist. The trustees havc considered the level of funds held and the expected level of incoine and expenditure for 12 months from authorising these financial statements. The budgeted incoine and expenditure is sufficient with the level of reserves for the charity to be able to ontinue as a going concern. (n) Accounting estimates and areas of judgement Th¢ preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that ale believed to be reasonable under the circumstances. The iteins in the financial statements where th¢s¢ judgements and estimates have been made include.. (i) estiinating the useful economic life of tangible fixed assets (li) property valuation (iii) allocation of expenditure and support costs 20 continued.
Ardmona Limited b Famil And Communi Grou Notes to the Financial Statements - continued for the Year Ended 31 March 2023 ACCOUNTING POLICIES - continued Related party exemption The charitable COlT]pany has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland,, not to disclose related party transactions with wholly owned subsidiaries within the group. Taxation The charity is exempt from corporation tax on its charitable activities. Hire purchase 2nd leasing commitments Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight lin¢ basis over the period of the lease. Pension costs and other post-retirement benefits The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable coinpany's pension scheme are charged to the Statement of Financial Activities in the period to whlch they relate. DONATIONS AND LEGACIES 31.3.23 31.3.22 Donations/Fundraisiiig 300 OTHER TRADING ACTIVITIES 31.3.23 31.3.22 BH&SCT - Daycare BH&SCT - Family Support BH&SCT - Contact BH&SCT - Domicilary Care Private - Domicilary Care Private Contact Transport Fees Childcar¢ Fees BHSCT Adolescent Support Insurance Claiin 9,944 58,645 4.562 480,959 9,502 428 2,550 108.111 6,811 6,720 28,157 6,244 865,239 4,643 1,790 906,073 688,232 21 continued...
Ardmona Limited h Famil And Communi Grou Notes to the Financial Statements- continued for the Year Ended 31 March 2023 INCOME FROM CHARITABLE ACTIVITIES 31.3.23 31.3.22 Activity Grants Receivable Grants 898,898 930,641 Grants received, included in the above, are as follows: 31.3.23 31.3.22 West Belfast Partnership Board - Education BRO- CYP&F Belfast Health & Social Care Trust - Daycare SLA Belfast Health & Social Care Trust - Family Support SLA Belfast City Council - Revenue Belfast City Council - Small Grants Good Morning Belfast Brightstart Pathways Fund BH&SCT Contact SLA Early Years Covid Recovery NIHE Covid Support Dormant Accounts Fund NI DFC Roof Repairs National Lottery Community Fund BHSCT Doimicilary Care Special Recognition Community Foundation Nl 1,000 36,085 55,165 14,421 13,000 5,827 134,476 29,805 20,500 561,458 13,417 i 0,000 688 20,000 14,799 18,154 13.000 500 168,146 636,632 i 0,000 20,000 19,000 8,466 5,000 898,898 930,641 CHARITABLE ACTIVITIES COSTS Support costs (see note 6) Direct Costs Totals Direct Charitable expense Governance 316,141 1,664,397 5,640 1,980,538 5,640 316,141 1,670.037 1,986,178 22 ontinued..
Ardmona Limited h Famil And Communi Grou Notes to the Financial Statements - continued for the Year Ended 31 March 2023 SUPPORT COSTS Governance costs Manageinent Fiiiance Totals Direct Charitable expense Governance 1,662,310 2,087 1,664,397 5,640 5,640 1,662,310 2,087 5,640 1,670,037 NET INCOMEI(EXPENDITURE) Net income/(expenditure) is stated after charging/(crediting)'. 31.3.23 31.3.22 Depreciatioii - owned assets Hire of plant and machiiiery 19,172 2,867 21,446 6,117 AUDITORS, REMUNERATION 31.3.23 31.3.22 Fees payable to the charity's auditors and their associates for the audit of tlie charity's financial statements Auditors, remuneration for non audit work 2,000 3,640 2,000 3,500 TRUSTEES, REMUNEII4TION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 31 March 2023 nor for the year ¢nd¢d 31 March 2022. Trustees, expenses There were no trustees, expenses paid for the year ended 31 March 2023 nor for the year ended 31 March 2022. 23 continued.
Ardmona Limited h Famil And Communi Grou Notes to the Financial Statements - continued for the Year Ended 31 March 2023 10. STAFF COSTS 3E.3.23 31.3.22 Wages and salaries Social security Costs Other pension costs 1,497,497 74,800 23,555 1,224,697 6l,166 19,935 1,595,852 1,305,798 The average monthly number of employees during the year was as follows.. 31.3.23 82 31.3.22 78 Maiiagement & Administration There was two employees with einoluments between £60,001 and £80,000 per annuin (2022: One einployee) The key management personnel of the charity comprise of the Chief Executive and Senior management team. Tlie salaries paid to key management personnel being the Chief Executive Officer, Deputy Chief Executive Officer, Finance Manager, and Programme Co-ordinator's during the year totalled £246,934 (2022: £222,166) 11. TANGIBLE FIXED ASSETS Freehold property Plant and machinery Computer equipment Totals COST At l April 2022 and 31 March 2023 958,601 20,441 11,830 990,872 DEPRECIATION At l April 2022 Charge for year 570,302 19,172 20,441 11,830 602,573 19,172 At 31 March 2023 589,474 20,441 11,830 621,745 ET BOOK VALUE At 31 March 2023 369,127 369,127 At 31 March 2022 388,299 388,299 24 continued...
Ardmona Limited Famil And Communi Grou Notes to the Financial Statements - continued for the Year Ended 31 March 2023 12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.23 31.3.22 Trade debtors Other debtors Good Morning Belfast BCC Revenue/ Sniall Brightstart 159,455 103,557 8,000 14,105 7,343 1,008 6,500 165,955 134,013 13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.23 31.3.22 Trade creditors Social security and other taxes Accruals and deferred income 13,296 11,203 164 17,975 5,500 18,796 29,342 14. SECURED DEBTS First Trust Bank lias a charge over the land and premises at 61-63 Ardmonagh Gardeiis,Belfast, BTI I 8DX. The charge is dated 23 September 2016. 15. ANALYSIS OF NET ASSETS BETWEEN FUNDS 31.3.23 Total funds 31.3.22 Total funds Unrestricted Restricted fund funds Fixed assets Current assets Current liabilities 86,986 552,600 (18,796) 282,141 15,340 369,127 567,940 (18,796) 388,299 740,221 (29,342) 620.790 297,481 918,271 1,099,178 25 continued...
Ardmona Limited h Famil And Communi Grou Notes to the Financial Statements - continued for the Year Ended 31 March 2023 16. MOVEMENT IN FUNDS Net movement in funds At 3113123 At 114122 Unrestricted funds Geiieral fund 813,830 (193,040) 620,790 Restricted funds Capital Good Morning Belfast Belfast Health & Social Care Trust - Family Support SLA BRO/DFC Capital National Lottery Coinmunity Fund 237,491 (12,499) 3,943 224,992 3,943 1,397 9,292 i 0,000 1,397 57,149 10,000 47,857 285,348 12,133 297,481 TOTAL FUNDS 1,099,178 (180,907) 918,271 Net moveinent in funds, included in the above are as follows: Incoming resources Resources expended Movement in fuiids Unrestricted funds General fund 906,373 (1,099,413) (193,040) Restricted funds Capital Good Morning Belfast Belfast Health & Social Care Trust - Family Support SLA Belfast City Council - Revenue Belfast City Council - Small Grants BROIDFC Capital BH&SCT Contact SLA NIHE Dormant Accounts Fund NI National Lottery Community Fund BHSCT Domicilary Care Special Recognition Community Foundation NI (12,499) (164,203) (12,499) 3,943 168,146 18,154 13.000 500 (16.757) (13.000) (500) 9.292 (636.632) ( i 0,000) (20,000) (9.000) 1,397 9,292 636,632 i 0,000 20.000 19.000 i 0,000 8,466 5,000 (8,466) (5,000) 898,898 (886,765) 12,133 TOTAL FUNDS I.805,271 (1,986,178) (180,907) 26 continued...
Ardmona Limited h Famil And Communi Grou Notes to Ihe Financial Statements - continued for the Year Ended 31 March 2023 16. MOVEMENT IN FUNDS - continued Comparatives for movement in funds Net moveinent in funds At 31 /3122 At 114121 Unrestricted funds General fund 809,355 4,475 813,830 Restricted funds Capital Belfast Health & Social Care Trust- Family Support SLA BROIDFC Capital SOIL Association BH&SCT Contact SLA 249,990 {12,499) 237,491 1,311 51,385 5,000 51,042 (1,311) (3,528) (5,000) (51,042) 47,857 358,728 (73,380) 285,348 TOTAL FUNDS 1,168,083 (68,905) 1,099,l78 27 continued...
Ardmona Limited h Famil And Communi Grou Notes to the Financial Statements - continued for the Year Ended 31 Marcb 2023 16. MOVEMENT IN FUNDS - continued Comparative net movement in funds, included in the above are as follows.. Incoming resources Resources expended Movement in funds Unrestricted funds General fund 680,271 (675,796) 4,475 Restricted funds Pathways Fund Capital West Belfast Partnership Board - Education Good Morning Belfast Brightstart BRO- CYP&F Belfast Healtli & Social Care Trust- Daycare SLA Belfast Health & Social Care Trust- Fainily Support SLA Belfast City Couiicil Revenue Belfast City Council - Small Grants BRO/DFC Capital SOIL Association BH&SCT Contact SLA Early Years Covid Recovery DFC Small Grant Co-operation Irelaiid NIHE Covid Support Dormant Accounts Fund Nl 20,500 (20,500) (12,499) (12,499) 1,000 134,476 29,805 36,085 ( 1,000) (134,476) (29,805) (36,085) 55,165 (55,165) 14,421 13,000 5,827 (15,732) (13,000) (5,827) (3,528) (5,000) (612,500) (13,417) (14,799) (10,003) (i 0,000) (688) (20,000) (1,311) (3,528) (5,000) (51,042) 561,458 13,417 14,799 10,003 i 0,000 688 20,000 940,644 (1.014.024) (73,380) TOTAL FUNDS 1,620,915 (1,689.820) (68,905) 28 continued...
Ardmona Limited h Famil And Communi Grou Notes to the Financial Statements - continued for the Year Ended 31 March 2023 17. CONTINGENT LIABILITIES A contingent liability exists to repay grants received should certain conditions not be fulfilled by the charity. 18. RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 31 March 2023. 19. POST BALANCE SHEET EVENTS The Trustees have concluded the Covid-19 pandemic impact is a non-adjusting post balance sheet event. 20. LIMITED BY GUARANTEE The company is limited by guarantee and has no share capital. 21. WINDING UP Every member of the Company undertakes to contribute to the assets of the Company, in the event of the same being wound up while it is a member, or within one year after it ceases to be a member, for payment of the debts and liabilities of the Company contracted before it ceases to be a member, and of the costs, charges and expeiises of winding up, aiid for the adjustin¢nt of the rights of the Coiitributor's among themselves, such amount as may be required not exceeding one pound. 22. COVID 19 The trustees continue to monitor the impact of Covid 19 and believe that there is no adjusting events to report. 29
Ardmona Limited h Famil And Communi Grou Detailed Statement of Financial Activities for the Year Ended 31 March 2023 31.3.23 31.3.22 INCOME AND ENDOWMENTS Donations and legacies Doiiations/Fundraising 300 Other tradillg activities BH&SCT - Daycare BH&SCT - Family Support BH&SCT - Contact BH&SCT- Doinicilary Care Private - Domicilary Care Private Contact Transport Fees Childcare Fees BHSCT Adolescent Support Insurance Claijn 9,944 58,645 4,562 480,959 9,502 428 2,550 108,111 6,811 6,720 28,157 6,244 865,239 4,643 1,790 906,073 688.232 Charitable activities Grants 898,898 930,641 Other income CJRS Grant DFPF Training Grant 1,542 500 2,042 Total incoming resource5 1,805,271 1,620,915 EXPENDITURE Charitable activities Equipment Hire Travel and Subsistence Training On site Catering Costs Materials Purchased Equipment - Small Value Coiitact - Project Costs Activities Costs Carried forward 2,867 104,214 34.129 618 724 6,441 8,020 45,163 202,176 6.117 54,257 34,083 6,301 3,281 8,643 5,821 22.776 141,279 This page does not form part of the statutory financial statements 30
Ardmona Limited h Famil And Communi Grou Detailed Statement of Financial Activities for the Year Ended 31 March 2023 31.3.23 31.3.22 Charitable activities Brought forward Consultancy Fees Software Subscriptions Repairs & Renewals Uniforms Premises Expenses Membership & Subscriptions Staff Redundancy Rent Gifts and Donations Property Depreciation Plant & Machinery Depreciation Equipment Depreciation 202,176 20,434 11,403 6,425 4,157 2,914 6,192 13,068 26,000 4,200 19,172 141,279 47,261 6,660 20,829 926 4,252 2,741 18,624 34,772 5,550 19,172 840 1,434 316,141 304,340 Support costs Management Wages Social security Pensions Rates and water Insurance Light and heat Telephone Postage and stationery Advertising Refreshinents Legal & Professional Fees 1,497,497 74,800 23,555 1,245 12,528 21,817 21,904 ,961 4,343 1,224,697 61,166 19,935 1,883 10,216 23,396 22,328 2,112 4,407 917 6,588 2,660 1,662,310 1,377,645 Finance Bank charges 2,087 2,335 Governance costs Auditors, reinuneration Auditors, remuneration for non audit work 2,000 3,640 2,000 3,500 5,640 5,500 Total resources expended 1,986,E78 1,689,820 Net expenditure (180,907) (68,905) This page does not form part of th¢ statutory financial statements 31