Company Number:N1672538 CRJ Ltd (A company limited by guarantee) Directors, report and financlal statements for the year ended 31 March 2024 CRJ Ltd (A company limited by guarantee) Contents Pago Inforiiiatioii Director's Rcport Indcpcndeiit e,Kaiiiiiiers' report Stateiiieiit of Fiiiaiicial Activities Balance slieet Notcs to tlie accouiils 8-12 CRJ Ltd (A conipany limited by guarantce) Information Directors Coliii Barton Maur¢en Collins Catlial Mccauley Stella Mccauley Sean Mcmoiiagle (Rcsigncd 7 October 2024) Company No: N1672538 Charity No: NIC108213 Registered office IA fairview Road Derry BT48 8NU Accountants McGroarty Mccafferty & Company Ltd Accouiilclllts & Tax Coiisultants 2 Carlisle Terracc Derry BT48 6JX Ilankcrn. Bank of Ireland 27 Culmore Road Dcrry BT48 8JB Page I CRJ Ltd (A company limited by guarantee) Director's Report 'rhe directors preseiit tlieir report and tlie financial stdteineiits for tlie year ended 31 Marcli 2024. Information 'I'hc year under rcvieNv is tlie first year operating uiider the incorporated company, previous years tlie cliarity operaled as an association. Objectives and activities Tlie charitable coiiipany providcs training to einployees & volui)teers to engage with residents of various oiiimuiiities, coiiimuiiiiy organisations relevant statutory agencies, goveriimeiit departments, local COLincils & Couiicillors, coinmuniiy safety organisations iii the delivery of a range of services that aim to achieve the various objects ofthe Coinpany. Tlie main objectives of tlie charitable coinpany are to decrease crime and anti-community beliaviours across Dcrry City & Strabaiie District Couiicil (DCSDC) area. Provide iiitervention aiid direct referrallsupport to faillilies aiid people atyected by dru&7 and alcoliol Inisuselabuse. Direct work witli probalion clients will enable th¢in to aLLess traiiiiiig aiid eiiiployment skills. Restorative practices will be used also where there is a victiiii involved. Ensuring comiiiiiniiy safety issues reinain a priority tlirougli partnership work with all statutory ageiicies and coinmiiility groups Directors and theRr Interests Tlle directors of ilie Lliarily for tlie purposes of charity law and througlioiit tliis report are collectively referred to as tlie directors. Tlie directors serving during tlie year and since the yedr end were as follows.. Colin Barton Maiireen Collii)s Catlial MLCauley Stella McCaLiley Seaii Mcmonagle (Resigiied 7 October 2024) Governing Docunient Tlie orgaiiisatioii is a compaiiy witli cliaritable status. The entity incorporated on I I September 2020. The coinpany was cstablislied uiider Memoraiiduin & Articles of Association wliich outlined the area of benefit and the objects of tlie cliaritable orgaiiisation. Risk Management Tlie dii'e¢tors liave a risk iiianagement strategy wliicli consists of establisliing a systein of ideniifying risks and m itigatin&F sucli risks. Results & Perfornjance Tlie r¢sults and perforinan¢¢ for tli¢ y¢ar of CRJ Ltd are suiniilarised in the eiiclosed accounts. Financial review Tlie financial perforiiiaiice is suinmarised in Ilie enclosed accounts. Page 2 CRJ Ltd (A company limited by guarantee) Directors Report .conliiiued Dlrcclors Ro$pon5ibilities In Relatlon To Tho Financial Statements Tlie directors of CRJ Ltd for tlie purposes of coinpany law are responsible for preparing the Directors, Annual rei)ort aiid tlic fiiiancial statements in accordaiice with applicable law and United Kingdoin Accounting Standards ( Uiiited Kiiigdoin Generally Accepted Accounting Practice). Coinpaliy law requires tlie directors to prepare financial statements for ea¢li financial year tliat give a true and fair vicw of Ilie state of tlie affairs of tlic cliariiy at Ilie eiid of the financial year aiid of its surplus or deficit for tlie fiiiaiicial year. Iii doiii&J so tlie directors are required to: select suitable accouiitiiig policies and apply tliein consistently? observe Ineiliods aiid priiiciples iii ilie Cliarities SORP (FRS102)' iiiakc j udgeiiieiiis aiid estiinates tliat are retlsoiiable (il)d prudent. state whetlicr llpplicable UK Accouiiting Standards have been followed, subject to any material departures disclosed aiid explaiiied in tlie fiii¥incial stateincnts; preparc thc financidl 5ttttein¢iits on tlie goiiig coiicern basis unless it is inappropriate to presume tliat the charity ivill coiitinue in business. I'he directors are responsible for niainlaiiiiiig proper accounting records which disclose witli reasonable accurclcy at any tiille tlie finaiicial position of tlie charity and enables theiii to ensure tliat tlie fiiiaiicial stateiiieiils coiiiply witli tlie Coinpanies Act 2006. Tlie directors are also responsible for safeguarding the assets of tlie charity aiid li¢ncc for taking reasoiiable Sieps for thc prcvcntion and detection of fraiid and otli¢r irrcgularities. The directors liave been Inadc aware of issues relating to expeiiditiire in tlie 2023-2024 fiiiancial year. The director& are takiiig tlic necessary steps to eiisure records are kept in accordaiice witli applicable regulations. Iii so far as Ilie directors are aware: tlierc is no relevant inforiiiation of whicli the compaiiy's independent examiner is uiiaware, and tlie directors have takeii all tlie steps tliat thcy ouglit to Iiave taken to make theinselves aware of aiiy relevant audit iT)t'oriiiatioii and to establ isli tliat tlie iiidepcndcnt examiiier is aware of tliat information. Tliis report is prepared iii accordaiice witli tlie special provisioiis of part 15 of the Companies Act 2006 relatiii&i to sinall coiiipanies. This report was approvcd and auiliorised for issue by the Board on 6 December 2024 and signed on its belialf by Director Director Page 3 CRJ Ltd (A company limited by guarantee) Indepcndent Exaniiner's Report to the charity committee n)embers of CRJ Ltd We report on the accoiints of tlie cliarity for tlie year ended 31 March 2024. Respectlve responslbllilies of charity comniitteo nicmbers and cxamincr As tlie cliarity's members you are responsible for tlie preparatioii of ilie accounts in accordance witli the Cliarities Act (Northern Ireland) 2008. It is our I'espoiisibility to: exaiiiiiie ihe accoiinls uiider Seclion 65 of Ilie Cliarities Act; follow tlie procedurcs laid dowii iii tlie general Directions given by th¢ Coiiiiiiission linder Section 65(9) (b) of tlie Cliarities Act. state wlietlier particular iiiatters have coiiie to our attei)tion. Basls of Independent li xamlner's Report We l)ave exainined yoiir cliarity accounts as required under Sectioii 65 of the Cliarities Act and our exainination was Clirried out in accordaiiLe ivitli tlie geiieral Directions given by tlie Cliarity Cominission for Nortlierii Ireland uiider Sectioii 65 (9)(b) of tlie Cliaritics Act. Our examination included a revielv of tlie accountiiig records kept by tlie cliarity aiid a coinparison of the accounts presented willi tliose reLords. It also included coiisiderations of any uiiusual items or disclosures iii il)e accounts, and se¢kinLF eiplaiiatioii froin you as charity iiiembers concerning any sucli matters. OLir role is to slate wliellier any iiialerial iiialters liave coine to our attention giving us cause to believe: l . Tliat accountiiig records were not kept in accordaiice with Section 63 of tlie Charities Act. 2. That tlie accouiits do not accord with tliose accouiiting records. 3. Tliat tli¢ accoLints do iiot coinply witli the accouiiting requireinents of tlie Cliarilies Act. 4. Tliat tliere 15 furtli¢r information i)¢eded for a proper uiiderstaiiding of tlie accounls to be reaclied. Independcnt Ei xamlner's Stalenicnt We liave coiiipleted our eiaixi1i41tioi) aiid liave the following conceriis: Duringl our e.xaiiiiiiation of tlie accouiiting records we ideiitit'ed unaccounted expenditure, tliis incllided £8,006 of overpayillent of Wagcs to one cmployec aiid £22,660 of expenditure with no supporting docuinentation, tlicrcforc accouiiting records were not kept iii accordaiice with Sectioii 63 of the Cliarities Act. Mccroarty Mc afforty &, ompany L Aecountunts und Tux Consultaiits 2 Carlisle Tcrruce Derry N IrL,land BT48 6JX Date: 6 Deceniber 2024 Page 4 CRJ Ltd (A company limited by guarantee) Statement of Financial Activities for th¢ year ended 31 March 2024 Unrestricted Funds Restricted Funds 2024 Incon1¢ Expenditure Incomlng Resources Grants & Sundry Incoine 1,775 174,325 176,100 Total Jiiconiing Resources 1,775 174,325 176,100 Resoureos Expended Managyeiiieiit & Adin iii istratioii 32,989 170,447 203,436 Total Resourccs Expended 32,989 170,447 203,436 Net Incoming l (Outgoing) Resources (31,214) 3,878 (27,336) Balances froin AssoLiation 15,541 15,541 BalailLes carried t'orward 31 Marcli 2024 (15,673) 3,878 (11,795) Tlie above ainouiits relate to contiiiuing operalioiis of tlie coiiipany. Tlie company lias iio recogiiiscd gains and losses otlier tlian those included in tlie results above and therefore iio separate stateineiit of total rccognised giervcs Unrestri¢ted Restricted (15,673) 3,878 11. (11,795) Page 6 CRJ Ltd (A company litnited by guarantee) Balance sheet (continued) Dlrectors, statcmenls requlred by Sectlons 475(2) and (3) for the year ended 31 March 2024 Iii approving? tlicsc fiiiaiicial stateiiieiits as directors of the company we hereby confinn: Tlie Coinpaiiy wa5 entitled to exeinptioii froiii audit uiider s477 of tlie Companies Act 2006 relatiiig to small oinpaiiie5. Tlie Ineinbers liave not requircd tlic coinpany to obtain an audit in accordance witli section 476 of tlie Coillpaiiies Act 2006. Tlie director5 acknowledgFe their responsibilities for complyiiig witli tlie requiremeiils of the Companies Act 2006 iviili respect to accoiintiiig records and preparatioii of accounts. Tlicse accounts liave been prepared in accordance with tlic provisions applicable to 51llall coinpanies 5ubje¢t to tlie sinall coinpanies regiiiie aiid iii accordance iviili FRS102 SORP. The accouiits liave beeii approved and authorised for issue by tlie board on 6 Deceinber 2024. Director Dlreclor Registration No: N1672538 Page 7 CRJ Ltd (A company limited by guarantee) Notes to the accounts for tli¢ y¢ar ended 31 March 2024 GenerAI Information The compaiiy is a privale coinpany limitcd by guarantce, registered in Nortliern Ireland. Tlie address of tlie registered office is l A Fairview Road, Derry, BT48 8NU. 1.1. Statement of compliance Tlie charity constilLiies a public beiiefit entity as defined by fRS102. The financial statemenis have been prepared in accordance witli the accouiitin& policies set out iii notes to the accounts and comply willi Ilie cliarily's governing documeiit, the Cliarities Act (Northern Irelaiid) 2008 and Accounting and Reporting by Charitics: Statcinent of Recomineiided Practice applicable to charities preparing their accouiits iii accordance witli tlie Fiiiancial Reportiiig Staiidard applicable in the UK and Republic of Ireland published in October 2019 (SORP 2019) and tlie Compaiiies Act 2006. The fiiiaiicial stateiiients are prepared oli a goiiig coiicem basis under the historical cost convention, Iiiodified lo included certaiii ilems at fair value. The financial stateinents are pr¢s¢nted iii sterling wliicli is thc functional curreiicy of the cliarity. 1.2. Tllngible fixed assets And depreciation Deprcciatioii is provided at rates calcLilated to writ¢ off tlie cost or valuation less residual value of eacli asset over its expected useful life, as follows- Office Equipineiit FixtLires, fitlings 150/0 Straiglit Line Inconie (i) Graiits Grants rcprcseiits all ainounts received aiid receivable during tlie year. Capital grants are relcased to the profit aiid loss account in the year in wliicli they are received in line witli tlie SORP Accounting & Reportiiig by Charties. Revenue graiits are credited to tli¢ Stateiiient of Financial Activitles in the year they are received. (li) Doiialioiis & administration iiicoiiie. Tliis coinprises ainounts received during the year. Page 8 CR.J Lld (A company limited by guarantee) Notes to the accounts ror the year cnded 31 March 2024 Expenditure (i) Direct Cliaritable Expenditure Tliis represents all expenditure directly attributable to cliaritable causes. (li) Maiidgyeinent & Adiniiiistration 'riiis includes all otlier expeiiditure not dircctly allocatcd above aiid a portioii of the overliead costs attributable to Inanagcineiit and adininistration. 1.1. Fund accounting Restricted fui)ds are subjected to restrictions on their expeiiditure imposed by the donor or throug71i tlie terii)s ot'app¢al. Unrcstricted fuiids are available for use at tlie discretion of the directors in furtherance of tlie general objectives of tlie cliarity. Income 2024 Rcstrlctc(I Income Clcar Small Gri2nts Departiiieiit for Coiniiiunities Honourable Irisli Society Derry City & Strabane Distri¢t Council 3.852 156,150 1,000 13.323 174,325 Unrestrlcted Income Oilier iiicoiiie 1,775 1,775 Total Income 176,100 (i) Rostricted Funds Funds received wliich are eiLmiarked by the Funder for spe¢ifi¢ purposes. Sucli purposes are wiiliiii tlie overall aiins ofthe organisation. (il} Unrestrictcd Funds Funds wliicli are expendable at tlie discretion of the company in furtherance of the aims of the charity. In addition funds may be held in order to finaiice capital investment and ivorking capital. Page 9 CRJ Ltd (A conipany liniiteil by guarantee) Notes to the accounts for Éhe year ended 31 Marcli 2024 Resources Kxpended Unre$trietcd Funds Restricted Funds Total 2024 Manllgonient & Adniinistration Wages & salaries Wages overpaid DCSDC expeiises Prograinme c,Kpenses Honourable Irisli expenses Clear e.Ipeiises Relit Uniforni expeiises Printiiig,postage & stationery Software costs Teleplioiie & internet e.Ipenses Ligylit & lieat Accouiitancy Insurance Bank Charges Subscription expenses Uiiideiitifiedl uiivouclied expeiises D¢pr¢ciatioii of fixtures & Fitliiigs 145,128 145,128 8,007 13,323 706 1,000 3,852 2,826 450 854 568 1.158 309 768 912 292 35 22,656 592 8,007 13,323 706 1,000 3,852 2,826 450 854 568 195 80 963 229 768 912 292 35 22,656 592 32,989 170,447 203,436 Nct Inconiiiig Rcsources 2024 Net incoiiiiiig i'ebources has been arrived at aftcr charging. Depreciatioii 592 Taxation No cliarge to taxation is due as the compaiiy lia5 cliaritable status. Page 10 CRJ Ltd (A company limited by guarantee) Notes to the aceounts for the year ended 31 March 2024 Staff note Tlie averau7e iiuillber of persoiis einployed by tlie company during the year aiiiounted to 5. Tlic aggregate payroll cost5 iiicurred duriiig the year were.. 2024 Wagcs and salaries Peiision coiitributioiis 153,135 153,135 Tanglblc assets Equipment Total rrom Association 3,948 3,948 At 31 Marcli 2024 3,948 3,948 Depreciatfion rroin Associ1t tioii Cliarge for tlic year At 31 Marcli 2024 592 592 592 592 1,184 1,184 At 31 Marcli 2024 2,764 2,764 Debtors 2024 Grants due 6,115 10. Current Ilabilities 2024 l a.xes aiid SO¢ial security costs Otlier creditors Accruals 1,764 15,926 4,918 22,608 Page 11 CRJ Ltd (A ¢ompany limited by guarantee) Notes to the accounts for the year ¢nd¢d 31 March 2024 11. Movements in Funds At From Incoming Outgolng 31 March Association resourcos rosourc¢s 2024 Rcstrictod funds: Toial restricted funds 174,325 (170,447) 3,878 Unrestricted fund$: 'I'otal uiirestrict¢d t'unds 15,541 1,775 (32,989) (15,673) 15,541 176.100 (203,436) (11,795) Purposes of Restrieted Funds Restricted graiits awarded to ilie cliarity is providcd to cover the core objects as explained in directors rcporl. 12. Relatcd Party Transactlons Tliere were iio relaled party traiisactioiis in the year uiider revi¢w. 13. Limited by Guaruntee Tlie coiiipaiiy is liinitcd by guarantee and does not liave a share capital. 14. Post Biilunce Sheet events No significant eveiits liave takeii place since Ilie year end tliat would result in adjustiiients to 2024 finaiilial inforinatioii or inclusion of a note tliereto. Page 12