CHARITY REGISTRATION NUMBER: NIC 107874 Family Caring Centre Financial Statements 31 March 2022 D C CORR AND COMPANY Chartered accountants & statutory auditor 29B Main Street Randalstown County Antrim BT413AB
Family Caring Centre Financial Statements Year ended 31 March 2022 Page Officers, annual report Independent auditor's report to the members Statement of financial activities Statement of financial position Notes to the financial statements
Family Caring Centre Officers. Annual Report Year ended 31 March 2022 The officers present their report and the financial statements of the charity for the year ended 31 March 2022. Reference and administrative details Registered charity name Family Caring Centre Charity registration number NIC 107874 (and with HMRC X0145289) Principal office 1- 5 Somerset Park Rathenraw Antrim Co Antrim BT412TE The offlcers Noreen Mcclelland (Chairperson) Raymond McBride (Treasurer) Jordon McKay (Secretary) Gerald Taylor John Burns Billy Gould Mary McKay Patrick Mcllwee David Blair Tracy Dewet Audltor D C Corr and Company Chartered accountants & statutory auditor 29B Main Street Randalstown County Antrim BT413AB Structure, governance and management Governing Document The charity is governed by its constitution which was adopted in 1995. ReGruitment and Appointment of Management Committee Members of the Management Committee are appointed by invitation by the chairperson. Once appointed, there is no requirement for the re*lection of members. Members of the Centre can be co- opted by the Management Committee to become fully voting members, whereas persons representing the interests of appropriate ststutory authorities can be co-opted but only as non-voting observers.
Family Caring Centre Officers. Annual Report (continued) Year ended 31 March 2022 Objectives and activities The charity's objects and principal activities are= - to advance education and relieve suffering and distress among families in Rathenraw, Co. Antrim and the surrounding district, and to establish a Family Caring Centre in the area of benefit to assist such people, without distinction of sex, age, religious or political opinion, in improving their conditions of life. The strategies employed to assist the charity to meet these objectives include the following:_ providing, maintaining and equipping premises and facilities designed to carry out the objectives of the Centre. organising or assisting in organising classes, lectures, meetings, exhibitions, events and activities consistent with the objectives of the Centre. recruiting, training and employing both employees and volunteers with relevant skills to carry out the work of the Centre. providing or assisting in providing information, advice and support to families in need and referring those in need of professional assistance to relevant statutory or voluntsry agencies. co-operating to such an extent as may be necessary with voluntary and statutory agencies and the inhabitants of the area of benefit so as to advance the said objectives. raising funds and inviting or receiving contributions from any person or persons whatsoever by way of subscription, donation or othemise. promoting and carrying out, or assisting in promoting and carrying out, research, surveys and investigations and publishing the useful results thereof. Achievements and performance The charity has been able to meet its objectives but only so far as its limited funding during the year has allowed. Financial review Reserves Policy Due to difficulties in finding continuing sources of funding and the consequent need to obtain one-off funding from a variety of sources the Management Committee has not been able to formulate a specific policy on reserves. The overall strategy is to build sufficient reserves to fund the charity's day-to-day activities for a period of three months but until long-term funding can be obtained this will not be possible.
Family Caring Centre Officers. Annual Report (continued) Year ended 31 March 2022 Offlcers, responsibilities statement The officers are responsible for preparing the officers, report and the financial statements in accordance with applicable law and United Kingdom Accounting Stsndards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in Northern Ireland requires the charity officers to prepare financial statements for each year which give a true and fair view of the state of affairs of the charity and of the incoming resources and applicatson of resources, of the charity for that period. In preparing these financial statements, the officers are required to: select suitsble accounting policies and then apply them consistently; observe the methods and principles in the applicable Charities SORP. make judgments and accounting estimates that are reasonable and prudent; state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements., prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. The officers are spOnsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act (Northern Ireland) 2008. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps lor the prevention and detection of fraud and other irregularities. The officers, annual port was approved on 17 November 2022 and signed on behalf of the board of trustees by.. Jordan McKay Secretary
Family Caring Centre Independent Auditor's Report to the Members of Family Caring Centre Year ended 31 March 2022 Opinion We have audited the financial statements of Family Caring Centre (the 'charity') for the year ended 31 March 2022 which comprise the statement of financial activities, statement of financial position and the related notes, 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, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial ststements: give a true and fair view of the state of the charity's affairs as at 31 March 2022 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 Kingdom Generally Accepted Accounting Practice., have been prepared in accordance with the requirements of the Charities Act (Northern Ireland) 2008. Basis for opinion We conducted our audit in accordan with International Standards on Auditing (UK) (ISAS (UKII and applicable law. Our responsibilities under those standards are further described in the auditols responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relating to golng concern We have nothing to report in respect of the following matters in relation to which the ISAS (UK) require us to report to you where.. the officers, use of the going concern basis of accounting in the preparation of the financial statements is not appropriate; or the officers have not disclosed in the financial statements any identified material uncertainties that may cast significant doubt about the charity's ability to continue to adopt the going concern basis of accounting for a period of at least e1ve months from the date when the financial statements are authorised for issue.
Family Caring Centre Independent Auditorfs Report to the Members of Family Caring Centre (contlnuedj Year ended 31 March 2022 Other information The other information comprises the information included in the annual report, other than the financial statements and our auditor's report thereon. The officers are responsible for the other information. Our opinion on the financial statements does not cover the other information 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 identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. Matters on which we are required to report by exception In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the officers, report. We have nothing to report in respect of the following matters in relation to which the Charities Act (Northern Ireland) 2008 requires us to report to you if, in our opinion: the information given in the officers, report is inconsistent in any material respect with the financial statements. or adequate accounting records have not been kept. or the financial statements are not in agreement with the accounting records and returns,. or we have not received all the information and explanations we require for our audit. Responsibilities of officers As explained more fully in the officers, responsibilities statement, the officers are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the officers determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the officers are responsible for assessing the charity'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 officers either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so. Auditorfs responsibilities for the audit of the financial statements Our objectives are to obtain reasonable assuran about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report 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.
Family Caring Centre Independent Auditor's Report to the Members of Family Caring Centre (contlnued) Year ended 31 March 2022 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 p•rform audit prOdureS 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 higher than for one resulting from effor, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Obtain an understanding of internal control relevant to the audit in orderto design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the internal control. Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the officers. Conclude on the appropriateness of the officers, 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 charity'5 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 presenlation, 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 significant audit findings, including any significant déficiencies in intern81 control that we identify during our audit. Use of our report This report is made solely to the charity's members, as a body, in accordance wlth section 65 of the Charities Act (Northern Ireland) 2008. Our auditwork has been undertaken so that we might state to the charity's members those matters we are required to state to them in an audltor's report and for no other purpose. To the fullest exlent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's members as a body. for our audit work, for this report, or for the opinions we have formed. ¢eoa+ D C Corr and Company Chartered accountants & statutory audilor 29B Main Street Randalstown County Antrim BT41 3AB 17 November 2022
Family Caring Centre Statement of Financial Activities Year ended 31 March 2022 2022 Restricted funds Total funds Total funds 2021 Unrestricted funds Note Income Donations, fundraising and grants other income 12,018 145,973 157,991 170,621 403 Total income 12,018 145,973 157,991 171,024 Expenditure Expenditure on charitable activities Total expenditure 5,856 139,159 139,159 145,015 145,015 181,378 181,378 5,856 Net incomel{expendlture) and net movement in funds 6,162 6,814 12,976 (10,354) Reconciliation of funds Total funds brought forward Total funds carried forward 30,977 46,089 77,066 87,420 77,066 37,139 52,903 90,042 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. The notss on pages 9 to 16 fonn part of these financial statements.
Family Caring Centre ststement of Financial Position 31 March 2022 2022 2021 Note Fixed assets Tangible fixed assets 12 46,560 47,015 Current assets Debtors Cash at bank and in hand 13 2,594 45,870 1,330 34,423 35,753 48,464 Creditors: amounts falling due within one year Net current assets 4,982 5,702 30,051 77,066 77,066 43,482 90,042 Total assets less current Ilabilities Net assets 90,042 Funds of the charity Restricted funds Unrestricted funds 52,903 37.139 46,089 30,977 Total charity funds 16 90,042 77,066 These financlal statements were approved by the board of trustees and authorised for issue on 17 November 2022, and are signed on behalf of the board by.. Jordan McKay Secretary The notes on pages 9 to 16 fom part of these financial ststements.
Family Caring Centre Notes to the Financial Statements Year ended 31 March 2022 General inforniation The charity is a public benefit entity and a registered charity in Northern Ireland and is unincorporated. The address of the principal office is 1 5 Somerset Park, Rathernraw, Antrim, BT412E, Co Antrim. Statement of compliance These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland,, the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Charities Act (Northern Ireland) 2008. Accountlng policies Basis of preparation The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure. The financial statements are prepared in sterling, which is the functional currency of the entity. Going concern There are no material uncertainties about the charity's ability to continue. Judgements and key sources of estimation uncertalnty The 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 are believed to be reasonable under the ¢ir¢umstan¢es. Foreign currencies Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being tsken to the statement of financial activities. Fund accounting UnrestriGted funds are available for use at the discretion of the trustees to further any of the charity's purposes. Designated funds are unrestricted funds earmarked by the officers for particular fvture project or commitment. Restricted funds a subjected to restrictions on their expenditure declared by the donor or through the terms ofan appeal, and fall into one of sub-classes= restricted income funds or endowment funds.
Family Caring Centre Notes to the Financial Statements (continued) Year ended 31 March 2022 Accounting policies (continued) Incoming resources All incoming resources are included in the statement of financial activities when entitlement has passed to the charity,. it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income: income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. legacy income is recognised when receipt is probable and entitlement is established. income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers. income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted. Resources expended Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement offinancial activities to which it relates.. expenditure on raising funds includes the costs of all fundraising activities, events, non- charitable trading activities, and the sale of donated goods. expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities. other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities. All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned beeen the activities they contribute to on a reasonable, justifiable and consistent basis. Tangible assets Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. 10
Family Caring Centre Notes to the Financial Statements (continued) Year ended 31 March 2022 Accounting policies (¢ontlnued) Tangible assets {¢ontinu8d) An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities. Depreciation Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows: Freehold propety Fixtures and fittings Motor vehicles Equipment 29/0 Straight line 15 % straight line 250/0 reducing balance 300/0 Straight line Impairment of fixed assets A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units. Government grants Government grants are recognised at the fair value of the asset received or reivable. Grants are not recognised until there is reasonable assuran that the charity will comply with the conditions attaching to them and the grants will be received. Where the grant does not impose specified future performance-related conditions on the recipient, it is recognised in income when the grant proceeds are received or receivable. Where the grant does impose specified future performance-related conditions on the recipient, it is recognised in income only when the performance-related conditions have been met. Where grants reiVed are prior to satisfying the revenue recognition criteria, they are recognised as a liability. 11
Family Caring Centre Notes to the Financial Statements (conlinued) Year ended 31 March 2022 Accounting policies (¢ontlnued) Financial instruments A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs. Current assets and current liabilities are subsequently measured at the cash orotherconsideration expected to be paid or received and not discounted. Debt instruments are subsequently measured at amortised cost. Where investments in shares are publicly traded or their fair value can othejwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the ststement of financial activities in which the initial gain was recognised. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised. Donations, fundraising and grants Unrestricted Funds Restricted Total Funds Funds 2022 Donations and fundraising MHG Donations other donations and fundraising 3,451 8,567 3,451 8,567 12
Family Caring Centre Notes to the Financial Statements (contlnued) Year ended 31 March 2022 Donations, fundraising and grants (continued) Unrestricted Funds Restricted Total Funds Funds 2022 Grants Restricted - NHSCT Mental Health Restricted NHSCT slippage monies Restricted - Good Morning Antrim Restricted - USEL Restricted - Antrim & Newtownabbey Council 78,532 17,853 36,970 4,118 8,500 145,973 78,532 17,853 36,970 4,118 8,500 157,991 12,018 Unrestricted Funds Restricted Total Funds Funds 2021 Donations and fundraising MHG Donations Other sundry donations 1,620 1,253 1,620 1,253 Grants Restricted - NHSCT Childcare Restricted NHSCT Mental Health Restricted - NHSCT slippage monies Restricted N IHE Restricted - Good Morning Antrim Restricted - USEL Restricted - Antrim & Newtownabbey Council Restricted - Community Foundation Government grant income 9,570 69,013 9,519 628 26,685 5,883 22,500 6,608 16,892 9,570 69,013 9,519 628 26,685 5,883 22,950 6,608 16,892 450 3.323 167,298 170,621 Other income Restricted Total Funds Funds 2022 Restricted Total Funds Funds 2021 Childcare fees 403 403 13
Family Caring Centre Notes to the Financial Statements (continued) Year ended 31 March 2022 Expenditure on charitsble activities by fund type Unrestricted Funds Restricted Total Funds Funds 2022 Charitable activities Support costs 3,277 2,579 132,988 6,171 138,265 8,750 5,856 139,159 145,015 unstrICted Funds Restricted Total Funds Funds 2021 Charitable activities Support costs 11,987 3,977 15,964 160,321 5,093 165,414 172,308 9,070 181,378 Expenditure on charitable activities by activity type Activities undertaken directly Support Total funds costs 2022 Total fund 2021 Charitable activities 136,265 8,750 145,015 181,378 Analysis of support costs Total 2022 Total 2021 General office Finan costs Governance costs 6,171 79 2,500 5,094 377 3,600 9,071 8,750 Net incomellexpendlture) Net incomel(expenditure) is stated after chargingl(crediting): 2022 2021 Depreciation of tangible fixed assets 6,326 7,011 10. Staff costs The totsl staff costs and employee benefits for the reporting period are analysed as follows.. 2022 2021 Wages and salaries 93,987 120,213 14
Family Caring Centre Notes to the Financial Ststements fcontlnued) Year ended 31 March 2022 10. Staff costs (continued) The average head count of employees during the year was 6 (2021.. 9). No employee received employee benefits of more than £60,000 during the year (2021: Nil). 11. Trustee remuneration and expenses No remuneration was paid to the trustees. 12. Tangible fixed assets Freehold Fixtures and propety fittings Motor vehicles Equipment Total Cost At 1 April 2021 Additions 44,406 60,974 5,871 49,965 49,209 204,554 5,871 210,425 At 31 March 2022 44,406 66,845 49,965 49,209 Depreciation At 1 April 2021 Charge for the year At 31 March 2022 21,291 888 46,805 3,006 49,811 40,234 2,432 42,666 49,209 157,539 6,326 163,865 22,179 49,209 Carrying amount At 31 March 2022 22,227 17,034 7,299 9,731 46,560 47,015 At 31 March 2021 23,115 14,169 13. Debtors 2022 2021 Prepayments and accrued income 2,594 1,330 14. Creditors: amounts falling due within one year 2022 2021 Accruals and deferred income other creditors 4,982 702 5,000 5,702 4,982 15. Government grants The amounts recognised in the financial statements for government grants are as follows: 2022 2021 Recognised in income from donations and legacies.. Government grants income 16,892 15
Family Caring Centre Notes to the Financial Statements (continued) Year ended 31 March 2022 16. Analysis of charitable funds Unrestricted funds At 31 March 20 22 At 1 April 2021 Income Expenditure General funds 30,977 12,018 {5,856) 37,139 At 31 March 20 21 At 1 April 2020 Income Expenditure General funds 43,618 3,323 (15,964) 30,977 Restricted funds At 31 March 20 22 At 1 April 2021 Income Expenditu Restricted Funds 46,089 145,973 1139,159} 52,903 At 31 March 20 21 At 1 April 2020 Income Expenditure Restricted Funds 43,802 167,701 (165,414) 46,089 17. Analysis of net assets between funds Unrestricted Funds Restricted Total Funds Funds 2022 Tangible fixed assets Current assets Creditors less than 1 year Net assets (6,343) 48,464 (4,982) 37,139 52,903 46,560 48,464 (4,982) 90,042 52,903 Unrestricted Funds Restricted Total Funds Funds 2021 Tangible fixed assets Current assets Creditors less than 1 year Net assets 926 35,753 (5,702) 30,977 46,089 47,015 35,753 (5,702) 77,066 41,324 16