Company Namber:NI672538 Charity Number:NIC108213
CRJ Ltd (A company limited by guarantee)
Directors' report and financial statements
for the year ended 31 March 2025
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CRJ Ltd {A company limited by guarantee)
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Contents
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| Page | |
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| Information | 1 |
| Director's Report | 2-3 |
| Independent examiners’ report | 4 |
| Statement ofFinancial Activities | 3 |
| Balance sheet | 6-7 |
| Notestotheaccounts | 8-12 |
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CRJ Ltd (A company limited by guarantee)
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Information
Directors
Colm Barton Maureen Collins Cathal McCauley Stella McCauley Michael Anderson - Appointed 1 May 2025
Company No: NI672538
Charity No: NIC108213 Registered office 1A Fairview Road Derry BT48 8NU
Accountants McGroarty McCafferty & Company Ltd Accountants & Tax Consultants 2 Carlisle Terrace Derry BT48 6JX Bankers Bank of Ireland 27 Culmore Road Derry BT48 8JB
Page 1
CRJ Ltd
(A company limited by guarantee)
Director's Report
The directors present their report and the financial statements for the year ended 3] March 2025.
Objectives and activities
The charitable company provides training to employees & volunteers to engage with residents of various communities, community organisations, relevant statutory agencies, government departments, local councils &variouscouncillors,objects communityof the Company.safety organisations in the delivery of a range of services that aim to achieve the,
The main objectives of the charitable company are to decrease crime and anti-community behaviours across Derry City & Strabane District Council (DCSDC) area. To provide intervention and direct referral/support to families and people affected by drug and alcohol misuse/abuse. Direct work with probation clients will enable them to access training and employment skills. Restorative practices will be used also where there is a victim involved. Ensuring community safety issues remain a priority through partnership work with all statutory agencies and community groups.
Directors and their interests
The directors of the charity for the purposes of charity law and throughout this report are collectively referred to as the directors.
The directors serving during the year and since the year end were as follows:
Colm Barton Maureen Collins Cathal McCauley Stella McCauley Hichaet Anderson - Appointed | May 2025
| Governing Document The organisation is a company with charitable status. The entity incorporated on 11 September 2020. The company was established under Memorandum & Articles of Association which outlined the area of benefit and the objects ofthe charitable organisation.
Risk Management
The directors have a risk management strategy which consists of establishing a system of identifying risks and mitigating such risks.
Results & Performance
The results and performance for the year of CRJ Ltd are summarised in the enclosed accounts.
Financial review
The financial performance is summarised in the enclosed accounts.
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CRJ Ltd
(A company limited by guarantee)
Directors Report
sere CONTINUE
Directors Responsibilities In Relation To The Financial Statements
The directors of CRJ Ltd for the purposes of company law are responsible for preparing the Directors’ Annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards ( United Kingdom Generally Accepted Accounting Practice).
Company law requires the directors to prepare financial statements for each financial year that give a true and fair view of the state of the affairs of the charity at the end of the financial year and of its surplus or deficit for the financial year. {n doing so the directors are required to:
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select suitable accounting policies and apply them consistently;
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observe methods and principles in the Charities SORP (FRS102);
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make judgements and estimates that are reasonable and prudent;
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state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The directors are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enables them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
This report is prepared in accordance with the special provisions of part 15 of the Companies Act 2006 relating to small companies.
This report was approved and authorised for issue by the Board on 12 June 2025 and signed on its behalf by
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Director Director
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CRJ Ltd (A company limited by guarantee)
Independent Examiner's Report to the charity committee members of CRJ Ltd
We report on the accounts of the charity for the year ended 31 March 2025 , which are set out on pages 5-12.
Respective responsibilities of charity committee members and examiner
The charity members (who are also the directors of the company for company law purposes) are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006. Having satisfied ourselves that the charity is not subject to audit under company law and is eligible for Independent - Examination, It is our responsibility to:
It is our responsibility to: - examine the accounts under Section 65 of the Charities Act; - follow the procedures laid down in the general Directions given by the Commission under Section 65(9) (6) of the Charities Act;
- state whether particular matters have come to our attention.
Basis of Independent Examiner's Report
We have examined your charity accounts as required under Section 65 of the Charities Act and our examination was carried out in accordance with the general Directions given by the Charity Commission for Northem Ireland under Section 65 (9)(b) of the Charities Act.
The examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included considerations of any unusual items or disclosures in the accounts, and seeking explanation from you as charity members concerning any such matters.
Our role is to state whether any material matters have come to our attention giving us cause to believe: 1. That accounting records were not kept in accordance with Section 386 of the Companies Act 2006.
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That the accounts do not accord with those accounting records. 3. That the accounts do not comply with the accounting requirements of the of section 386 of the Companies Act 2006 and the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by charities applicable to charities reporting their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland.
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That there is further information needed for a proper understanding of the accounts to be reached.
Independent Examiner's Statement
We can confirm that we are qualified to undertake the examination as we are a registered member of Chartered Accountants Ireland which is one of the listed bodies.
We have completed our examination and have no concerns in respect of the matters | - 4 listed above and, in connection with the following Directions of the Charity Commission Northern Ireland; we have found no matters that require drawing to your attention. Great,McGroarty continAG. oleSGeahe DiaLyA Accountants and Tax Consultants 2 Carlisle Terrace Derry N Ireland BT48 6JX Date: 12 June 2025
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CRJ Ltd
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{A company limited by guarantee)
Statement of Financial Activities for the year ended 31 March 2025
| Unrestricted | Restricted | ||||
|---|---|---|---|---|---|
| Funds | Funds | 2025 | 2024 | ||
| Incomeand Expenditure | £ | £ | £ | £ | |
| Incoming Resources | |||||
| Grants& SundryIncome | 4, | 34,961 | 162,104 | 197,065 | 176,100 |
| TotalIncomingResources | 34,96] | 162,104 | 197,065 | 176,100 | |
| Resources Expended | |||||
| Management& Administration | 8,654 | 165,610 | 174,264 | 203,436 | |
| Total Resources Expended | 5. | 8,654 | 165,610 | 174,264 | 203,436 |
| NetIncoming /(Outgoing) Resources | 26,307 | (3,506) | 22,801 | (27,336) | |
| Balances brought forward from 31 March | 2024 | (15,673) | 3,878 | (11,795) | 15,541 |
| Balancescarriedforward31March2025 | 10,634 | 372 | 11,006 | (11,795) |
The above amounts relate to continuing operations of the company.
The company has no recognised gains and losses other than those included in the results above and therefore no separate statement of total recognised gains and losses has been presented. There is no difference between the net incoming resources for the year stated above and their historical cost equivalents.
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CRJ Ltd
(A company limited by guarantee)
Balance sheet as at 31 March 2025
| 2025 | 2024 | ||||
|---|---|---|---|---|---|
| Notes | £ | £ | £ | £ | |
| Fixed assets | |||||
| Tangibleassets | 8 | 2,172 | 2,764 | ||
| Current assets | |||||
| Debtors | 9. | 2,000 | 6,115 | ||
| Cash at bank and in hand | 19,447 | 1,934 | |||
| 21,447 | 8,049 | ||||
| Current liabilities | |||||
| Othercreditors | 6,860 | 17,690 | |||
| Accruals | 5,753 | 4,918 | |||
| 10. | 12,613 | 22,608 | |||
| Net current assets/(fiabilities) | 8,834 | (14,559) | |||
| Total assets less current | |||||
| liabilities | 11,006 | (11,795) | |||
| Reserves | |||||
| Unrestricted | 10,634 | (15,673) | |||
| Restricted | 372 | 3,878 | |||
| 11. | 11,006 | (11,795) |
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CRJ Ltd (A company limited by guarantee)
Balance sheet (continued)
Directors' statements required by Sections 475(2) and (3) for the year ended 31 March 2025
In approving these financial statements as directors of the company we hereby confirm:
The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.
The accounts have been approved and authorised for issue by the board on 12 June 2025.
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Director
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Director
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Registration No: NI672538
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Notes to the accounts
CRJ Ltd
(A company limited by guarantee)
for the year ended 31 March 2025
1. General information
The company is a private company limited by guarantee, registered in Northern Ireland. The address of the registered office is 1A Fairview Road, Derry, BT48 8NU.
1.1. Statement of compliance
The charity constitutes a public benefit entity as defined by FRS102. The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity's governing document, the Charities Act (Northern Ireland) 2008 and 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 published in October 2019 (SORP 2019) and the Companies Act 2006.
The financial statements are prepared on a going concern basis under the historical cost convention, modified to included certain items at fair value. The financial statements are presented in sterling which is the functional currency of the charity.
- 1.2. Tangible fixed assets and depreciation
Depreciation is provided at rates calculated to write off the cost or valuation less residual value of each asset over its expected useful life, as follows:
Office Equipment
Fixtures, fittings - 15% Straight Line
2. Income
(i) Grants
Grants represents all amounts received and receivable during the year.
Capital grants are released to the profit and loss account in the year in which they are received in line with the SORP Accounting & Reporting by Charties.
Revenue grants are credited to the Statement of Financial Activities in the year they are received.
{it} Donations & administration income.
This comprises amounts received during the year.
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CRJ Ltd
(A company limited by guarantee) Notes to the accounts for the year ended 31 March 2025
3. Expenditure
(i) Direct Charitable Expenditure
This represents all expenditure directly attributable to charitable causes.
(ii) Management & Administration
This includes all other expenditure not directly allocated above and a portion of the overhead costs attributable to management and administration.
- 1.1. Fund accounting
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of appeal.
Unrestricted funds are available for use at the discretion of the directors in furtherance of the general objectives of the charity.
- 4, Income
| Income | ||
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| 2025 | 2024 | |
| £ | £ | |
| Restricted Income | ||
| Clear Small Grants | - | 3,852 |
| Department forCommunities | 157,304 | 156,150 |
| Honourable Irish Society | - | 1,000 |
| Derry City& Strabane DistrictCouncil | 4,800 | 13,323 |
| 162,104 | 174,325 | |
| Unrestricted Income | ||
| Other income | 260 | 1,775 |
| Funds repaid | 34,701 | - |
| 34,961 | 1,775 | |
| TotalIncome | 197,065 | 176,100 |
{i) Restricted Funds Funds received which are earmarked by the Funder for specific purposes. Such purposes are within the overall aims of the organisation.
(ii) Unrestricted Funds Funds which are expendable at the discretion of the company in furtherance of the aims of the charity. In addition funds may be held in order to finance capital investment and working capital.
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CRJ Ltd
(A company limited by guarantee) Notes to the accounts
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- Resources Expended
for the year ended 31 March 2025
| Unrestricted | Restricted | Total | Total | |||
|---|---|---|---|---|---|---|
| Funds | Funds | 2025 | 2024 | |||
| Management& Administration | £ | £ | a | £ | ||
| Wages&salaries | §,043 | 153,972 | 159,015 | 153,135 | ||
| DCSDC expenses | - | 4,800 | 4,800 | 13,323 | ||
| Programmeexpenses | 2,471 | - | 2,471 | 706 | ||
| Honourable Irish expenses | - | - | - | 1,000 | ||
| Clearexpenses | - | - | - | 3,852 | ||
| Rent | - | 2,826 | 2,826 | 2,826 | ||
| Uniform expenses | - | = | - | 450 | ||
| Printing,postage& stationery | 69 | 186 | 255 | 854 | ||
| Software costs | - | - | - | 568 | ||
| Telephone& internetexpenses | - | 819 | 819 | 1,158 | ||
| Light& heat | 260 | - | 260 | 309 | ||
| Accountancy | - | 480 | 480 | 768 | ||
| Insurance . |
- | 940 | 940 | 912 | ||
| Bank Charges | 403 | 7 | 403 | 292 | ||
| Subscription expenses | - | I | - | 35 | ||
| Unidentified/unvouched expenses | - | - | 22,656 | |||
| Sundry expenses | 408 | 995 | 1,403 | - | ||
| Depreciation ofFixtures& Fittings | - | 592 | 592 | 592 | ||
| 8,654 | 165,610 | 174,264 | 203,436 | |||
| NetIncoming Resources | 2025 | 2024 | © | |||
| £ | £ | |||||
| Net incoming resources has been arrived at after charging. | ||||||
| Depreciation | 592 | 592 | ||||
| 6. | Taxation |
No charge to taxation is due as the company has charitable status.
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(A company limited by guarantee) Notes to the accounts
CRJ Ltd
for the year ended 31 March 2025
7s Staff note
The average number of persons employed by the company during the year amounted to 5 (2024 - 5)
The aggregate payroll costs incurred during the year were:
| 2024 | 2023 | ||
|---|---|---|---|
| £ | £ | ||
| Wagesand salaries | 159,015 | = 153,135 | |
| Pension contributions | $ | - | |
| 159,015 | = 153,135 | ||
| 8. | Tangible assets | ||
| Equipment | Total | ||
| £ | £ | ||
| Cost | |||
| At | April 2024 | 3,948 | |
| At31 March 2025 | 3,948 | 3,948 | |
| Depreciation | |||
| At I April 2024 | 1,184 | 1,184 | |
| Charge for theyear | 592 | 592 | |
| At31 March 2025 | 1,776 | 1,776 | |
| Net bookvalues | |||
| At 3] March 2025 | 2,172 | 2,172 | |
| At 31 March 2024 | 2,764 | 2,764 | |
| 9. | Debtors | 2025 | 2024 |
| £ | £ | ||
| Grantsdue | 2,000 | 6,115 |
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CRJ Ltd
(A company limited by guarantee) Notes to the accounts
for the year ended 31 March 2025
| 10. | Current liabilities | 2025 | 2024 | ||
|---|---|---|---|---|---|
| £ | £ | ||||
| Deferred income | 3,020 | - | |||
| Taxes and social security costs | - | 1,764 | |||
| Other creditors | 3,840 | 15,926 | |||
| Accruals | 5,753 | 4,918 | |||
| ) | |||||
| (2,613 | 22,608 | ||||
| 11. | Movements in Funds | At | At | ||
| 1 April | Incoming | Outgoing | 31 March | ||
| 2024 | resources | resources | 2025 | ||
| £ | £ | £ | £ | ||
| Restricted funds: | |||||
| Total restricted funds | 3,878 | 162,104 | (165,610) | 372 | |
| Unrestricted funds: | |||||
| Total unrestricted funds | (15,673) | 34,961 | (8,654) | 10,634 | |
| 11,795 | 197,065 | (174,264) | 11,006 |
Purposes of Restricted Funds
Restricted grants awarded to the charity is provided to cover the core objects as explained in directors report.
12. Related Party Transactions
There were no related party transactions in the year under review.
13. Limited by Guarantee
The company is limited by guarantee and does not have a share capital.
14, Post Balance Sheet events
No significant events have taken place since the year end that would result in adjustments to 2025 financial} information or inclusion ofa note thereto.
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