REGisfERED CHARITY NUMBER: SC(M9099 FINANCIAL STATEMENTS FOR THE YEAR ENDED JI DECEMBER 2024 COMPASS CHILD AND FAMILY SERVICES Henry Bromy & Co Chanered AeevJThtants & Regi#ered Audiiots ?6 Portland R(od Kilman￿k Ay￿lTe KAI 2EB COMP￿$ CHILD AND FAMILY SERVICES FTHE FINAN R TIIE YEAR ENDED IAL IDE ATEME E.MBER 2024 Page Rewt of the Trnsttts Report oftht llldtpe•demt A￿l￿•T5 Stat¢we•t of P•iili•A io ststen￿l of C*¥h TrIow5 N•tes to Iht StsttTrent olC#sh FI￿7 12 N•t¢s to ihe Fl#*#¢l*l ￿•1¢￿￿)¢* 13 ￿ 19 COMPASS CHILD AYD FA.MXLY SERVICES EPORT OF THE TRusfE The ITus*es we5enr iheir rep)rt with the financial stalcmtnts of thE chariiy for the ye¥ ended 31 Deceinb¢r 2024. ITUStees have thknpted the provisions of Accounling and Re￿Ing by Charili¢s'. Sratement of Rccommcndlyl Praciice applicllble to charities preparirts their xcounts ith accordance with the Financial Keponing Stsndard applTrcable in the UK J R¢public of Ir¢lAt¥J {FRS 1021 {cff¢rtivr l J#*u￿2019 O￿F.CT1v￿s AND AcrivrriFS Obje¢dvt$ alms Comp055 Child and Family S¢rvic¢ prDYides ffsiden￿l pl¥¢mertts c￿ behalf of local authoriiies aeross the Uttited Kingdom throu8h medium to kbNg.ietrn tesideniial pl*esn¢nts fw ¢hiklren and youn8 wplea8ed 5-18. Key IY)j¢rlivr51Artivities arv.- . continued developmEntof our iTh[￿VatIVe lJauma iAfwrlled rnodeL . the urgani%atiDn$ Eomrniln*nl lo thr thgoing dev¢loffti of I￿ r#*r4gemenl ttam. . ongoing training a￿j development of the ￿aff¢t￿rn ￿1th1￿ CthwThild Family Sayice. - devtioweni of and mauitainin8 heNtYks and ￿laIM)nShIpS with Lwal Authwiiies. - Compass CThild and framity Stswices have exwiertced mwtnxni team. . Ccrfnp3ss Child and Family Service have a d1vc￿e 5Mff tearn. The fcam a w*lc rnnge o( dev¢loprncrtal tyairting opyirtuniiies. - Cornpa4s Cljild Famkty Services have &xess to input from g Clinical Psy¢hokn8ia. - Comp￿$ ￿lId and Famity S¢rvicu owrLs Iwo wowtie& - Cornpass Child and Famity Services have acce5S to financ￿ Sup￿1 from the KJSH Vcrbund. - Comp&ss Child and Family knicc5 ha￿ a trwing r¢laiion5hip with Corya55 CFS lthnd wbi¢h alhws Ihe sharing of ex￿1￿$¢. exwitrtt and regwff¢s between the seThitts. - Conyass Child •ttd Famity Sttvices have devtl¢wing Yelatiottships with I(￿1 Collem SclMJo15 and Hralth SErnri¢¢s. Page I CO.MPASS CHILD AYD FAIMILY SERVICES PORT OF THE TRUSTE ACHIKVE,1IEIYT AND PERFORm￿NcE Chirltable arl(vltle5 2024 has been a posiThvt year for Cmpass CFS. The objecti%rs a5 5Ct out Tll the 20?3 annv•l Yewn have largely been mct andlor are still putsued Into 2025. Tr fiN half of theyear Seen a red￿tion of referrdls amss the s¢¢¢or in Scotlan(L caused du¢ ¢0 budg¢W prE￿IT￿ ￿perIen¢t￿ by lttal •uthoriiies LOW8tds the •J the fllwicial yeaT. This impatted Ihe projected ￿¢UP¥l]0n levek for the )rar. The plan highlighted in 2023 anThJal repor( de￿lOp￿g an inthpen&At living 5VFVOrt JrTrngcment will not [￿tted the to LothS Authority unwi51sDg ￿ fiLTKI the proJ¢¢i. Duriiig the year 1024, on fLKX of a SL'Otlish &btrtrmment wlicy decision ￿ increase *•ges fot froniline x)¢i•l cawr *aff a¢wss the secior. Compass CFS has Implemen￿ • fee iffr¢a5¢ for qualifying rc5identi&l pl￿￿￿￿15. This iDflJted thr turnover for the CDrnpany by 5.9•/• from April 2024. the ￿ce in¢T¢8S¢ for qualtfying placeTwils. In turn, Staff costs kave risen by ￿ aveTa8e of 6% %tKe April. Ov¢rall. OPerniiL)nlll IuTnovEr for thE yrar h&5 fr(¥n £689.398 in 2023 to £1.10&973 in 2024, an incr¢ase of6Wo. Salary costs and other cxpensc5 for the year stayed within proicdcd rulmin8iing £1￿10.239 in expcnscs, final result for 2024- £98,734. signifKa￿ etTorts have m•le thm¥glv)ui 2024 io 04d ¢stsblishwg Fwitive rt131ionship5 H'ithin lh¢ lorjl aT¢4. Cory155 CFS 5crvice5 or¢ ￿rder¢¢j by 3 Livl AutlM)ritivs. I'hete h&% beets no itwections w ￿ling carritil olli by th Care Inspeckjrale in 2024. Taish Araich Trmintains • 5 8rade . very good. Ongoin8 Continues engaging with Ihe KJSH Ye￿￿Thd minimum thdJrd5 for the prot¢¢iion from Isexuali5¢d) Yiolente. Compass CFS is irt the process of bertchm&*in8 exercise betsvttn cunrnt TXbli¢ies and pwtitts and the rrdn*wtrk. FIYAINCIAL REVIEW Prindpal fundlng sources comp￿ Chi14 and Farnily SeThices have wovided serviee5 ￿.. .Ciunbria County CourKil (En8landl -AbcTdeen City {Scolia￿J} -Easi LA)thian Cowi¢il lkntjard) -East Ayrshir¢ c(￿￿1¢11 (S¢otJ>nd) -Nonh Ay¥shire cl￿￿¢11 (scotla￿1) COmp￿chIld al￿ Farnily ScrvicE5 rrccivc5 ￿[en￿lS frDm nM>si Scollish k>c*l wthoritiC5 ond a nurnbcr in EA8land Reser¥e5 poIIcy li is ihe policy of the charity to mainthin unresiricted funds at a icvcl whith would allow the charity io ¢Mibnue to opcrnt¢ for a period ofat lea￿ three r[Lon￿. The cknity i5 ￿ppoTted by both comp￿ CFS Ireland and LISH. As part of obligations, Y￿*¥￿J￿a1Iy &8 well ￿ colkciivety. as iru*ees ofcompass Child Family Services ISCIO) we have actively ron5i¢knd the going cO￿eM 4)f the organisat*M. W¢ wi&rthk¢ continual r¢￿¢W of the fm4nciHI sitt￿￿)n of the or8wisaiion ith¢ludin8 d¢thiled review and con5iderntK)ng ofihe fi￿￿¢1￿7 p(￿li10Th ofcompass CFS. Based on this. li is our opiniun ihw 1¢ 1$ aPFYopri*e 10 pfqMTe ihe ¥¢tyJnts of Comptss thild and Family SuviC￿ SCIO on goin8 con¢¢rn basis. Pdge 2 COMPASS CHILD LYD FA.MILY SERVICES PORT OF THE TRusfEES FINAf4CIAL REVIEW Fund$ 5ll dtllclt At the balot)ce shed dth tbe unrestrKted funds sI￿Rd a defxil of £19&328 ihere is however #n OV¢TiII Surplus of £234.673. Th¢ ¢hrity mee1$ It$ d•y 10 thy c•sh flow obli8alion5 thrwgh the suswtyt of a sis*r chanty in Ireland Com Child Fajnily 8Ervicts ICLG). Compas3 Thild aNi Farnily Ser¥ices (CLG) provi¢kd a 103n io the charity duriii¥ the year which has a 3 yearThrrfBlorium on rqMY￿lts. FUTURE PLANS Obj¢¢uvts for Ihe ytar 2025 8re ¢l¢aTty idtniified: ￿￿15 ￿￿055 th¢ iwo midenii•l serviees ￿ rernain at asre kv¢15 throuyhuui Ihe year. The resuliin¥ hiBhcr lurnovtt will fwthu 5tabilix ih¢ fJftarKf41 posiuon of Compass CFS in 2025. 11 is plantled to identify a funhEr proF¢rty to ¢)FA ￿￿her re5ideots.al service in 2025. bas￿ on d* existing nM)del of care. Ikfflly in a th"ITeretti regiohal area. No irttome has been pmjeffled for this servitt fow Ihe year 20?5 as suth serwice mighi only b¢coTT% opEr41ional at th¢ JaTL¢T ¢nd of 2025. Thi5 thv¢lopyrKni M'ill IEquiR inVLstsnEnL In Ihe region of £650.￿0. These m¢mi¢s Drc rcquircd to purthw and upgrade & WOr￿Y 10 5ali5fxlory I￿lIding rontrol 5*nd•￿& aTrJ lo nLit 4 new Slaff team prior10 o￿nIn& A funher obje¢iiv¢ for 3025 is io exploTe th¢ req￿1 from sO￿h AywshiR ¢QULKiI ttwding the d¢v¢lopn￿nI of a fostcring r¢5PLte scrvice. This.¥m'ice would closely rnirr(w ￿ nmxlel utilised in the r¢5i¢kntid knusts bowever li W￿ld provide a service ID foster children aTrJ their fAmilies in ￿re￿r the iA)c81 AutlM>rity. A risk to be effftsithred is a slowdown of fefena]s to the services due 10 the eurreni economic 11Trj￿apc wiihin Ihe UK. Thi5 risk 15 miiig*d by thc high occwcy Icvcls in each hwse ￿ rhe lOng-Ic￿ natur¢ of th¢ placcment5. Ihe wde rea¢h 0fL(rtnpa￿ CFS XD)55 the UL the Fosirive It￿Ll[loO of ex1￿1n￿ services esthlishtd r¢latiMships with commissionin8 trams ind the lbiliry to be nexible #nd ￿1Ve to any challen8es that oceur also mrtigates risk of red￿tion irt referr81s. The UK as a whok and Scotland as a ￿ of the UK f¥c tha]l¢nginR ¢¢(￿Orni¢ rimcs. resulting in b￿1getary deci$iott from kK>lh ihe UK and Scottish governmenl. This may le>J lo fuftkn ¢ost increases for bu&r*5s in Scotljnd rt18ttd ID taxation and Social InSurar￿5. which wtyjld need to te refinal￿ed. STRUCTURQ COVEILYANCE AND MANACEIIENT Governlng dotument Compass Child & Famity Servi¢es UK Is¢on#it￿ as¥ Scottith Cknriubk Itt￿¢d Vrganisation {SCIO) 8$ governed by the Charitie$ and Trnstee Investmeht (Scotland ) Au 21MJ5 in with the Scthish ￿arItable InCO￿)0rdtcd Or8aftisations Re8ulaiwJns 2011. REFERENCE AND ADMINISTRATIVE DETAIIS RegI51e￿rt Charlty nurnber SCO49[￿9 16FortknlRwJ KAI 2TrB HE kYDEPE.%D&Yf A DIT RSTOTHKTRUSTEESOF "o.mP￿ CHILD A.ND FAMILY SERVICES We havc audited Iht fLnsncial statements of Cornp￿￿ Child and F￿llY Services Ilk charity'l for th¢ yeor en(kKi 31 tk¢ember 2024 which ¢omprise the Swem¢n¢ of FiTharfial Activities. Ihe Staten*rtt of Fin&ntial Position, the Stalefflenl of Cath Flows aLyJ noies to ihe financial 51atemenis. including a summary of sigThificaM xcountln8 puIKies. The financial re￿)rting framewo￿ that has been applied I1￿1[ p[epara1i￿ is applicab￿ law and Uni*d Ac¢oun¢ing SIAndaFds {UDiknxl Kingdom Gcllrrnlly Acrrptwj AGrounting Prnet￿l. In ￿0pInIon the financial ststemerts: give a tnJ¢ and fair view of th¢ state ofihe thariil$ affaiws a$ 81 31 D¢cefflber 2024 aTra of its inLY)ming ￿5￿ulE¢S oppli¢o1ion ofr¢wuK¢s for Ihe y¢aT then ¢nded- hair been propcrly prepwed in accordancc with Unlred Kingv¢ tested ¢he appropriaiencss of journal entrics. assessed wkthtr ]￿ements made in Ihe SCIO mllking 8rcounting ¢51ima1&5 indicative of a poierntial managemertt bias. attd ¢valuatrd th¢ business twi￿11¢ of w sibrnifK8nt Iran58elions thal wc outsid¢ th¢ nom41 ¢ourse of business. enlrty that were ¢￿irary to 8Fvii¢•bk laws #NI re8ulatim4 includi1￿ r￿d. A further des¢ripuon of w r¢spon$ibililies for the audit of the finatKial swements is l(Kaied ￿ the FinanErdl Reportin8 Council's wcbsite at www.frc.i)rg.uklaudi¢owc4)tPnsibilili¢% Thi5 dc5rriOioD fowwrks pon of ow Re￿rt of thc lTh(kpend¢thi Auditors. g¢7 REP RTOF THE IYDEPEYDEKT AUDfTORS TO THE CO%IPASS CHILD A.YD FA.%11LY SERVICES Ust ofour rep•rl This T¢EK)rt madc solely lo thc rharitys 45 ) I￿. in ¥¢(th¢e with R¢8u]lltion 10 of ihe ChariTies Accoullls (Scotlandl Regulath"on5 20LN5. Our #udii w¢*k lJ¢rn underfakert so th21 we mi8hi to Ihe charity's Irusiee5 Ihose matters we are required 10 Mare to them in an audiiDT5' feFffl and f¢Jr oihff pu4M)s¢. TD the fu]lesi exleni perniitted by law. w¢ ￿ Dol assume re4Msibility to anyonc othtr Than the charity and thc charity's tru5ttx5 as a kndy. for o audii work, for this rep￿1. for th¢ Iyiniorfj w¢ hoY¢ frm•J. ry Brown & Co Chartered Atcoutthiis & Re8istrred Auditors 20 PLTrrtland Road Kslmarnock Ayrthir¢ KAI 2EB 10 April 2025 COhlPASS CHILD AND FAMILY SERVICES srATE,%IENT OF FI.%AYCIAL ACTIVI IE YL4R E,YDED IDE LIIIBLR 2024 2024 Total fund5 2023 Total nds unIts1r￿1cd Resiricled Notes IIYCOME AND LYDOWMEYfs FROM Donaiions And legacies 517.019 Oihcr trading activities i.iot.973 1 10&973 68Y 398 Tothi I21￿417 EXPENDITiIRE O.Y CharitHble attivities ProYi5LOn of Care 1.021.472 1.021.472 754,403 her Jl,233 112331 7.184 Tol•l 1010239 761 $87 NET INCO.ME 178,134 178,134 444,830 RECONCILIATIOIY OF FUYDS Trrtal fvnds byou8h¢ forward 1376.4621 4J3,(K)I $6,539 (38A.2911 TOTAL FUIYDS CARRIED FORWARD 433.iMJI 234.673 Tht notss fonn ppn of fin￿¢7￿1 s4t¢mertrs Page9 765. 8L)3.927 175.1&S 175.186 IID 145 ￿579 cast) iohud 295JJi 2>5JYI 119.278 gJ93) 179.893) (44J6TI 215 1 ￿911 l*lABILmE8 245325 765.757 879J3LI {444W3) CJ32. (777.4C8) 182J.2991 433 134.673 ￿339 15 (198J281 (3A4621 433 1 433AII 234 Pylo COMPA&S CHILD AND FA,MILY SERVICES STA TE.MENT OF CASH FLOW'S R TIIE YEAR ENDED IDE EMB£R1024 2024 2023 Notc% C*$b nows from •pwatlng a¢dYltlts Cash generated fnrnn oF¢raii¢)ns Irhieresi t￿Id 108.312 27 190 492.013 25.220 N¢1 cash wovided by op¢rdiing auivitiC5 81.122 C•slb Ilows fr•rn Stsvestl#È *rtlvltles Pu￿h￿rt of iangible fixd assets 451658 Ilet Cthsh pmvidd by1(￿￿j in) investing 8cti¥'itics 4516581 Cish flows fin￿¢1*% i¢t5v116es Loan repaymertts in year Net Cll5h used in financing xtivilics 15.3561 Cban8t cash tqDlvakTrts In rhe reporrfn¥ ptrhd Cxjh rask cquivaltnts xt tht bc¥iwniNg of tke reportiMR perlod 65.766 9.355 Cash *nd éqlllvalonts It the end of ik reporllng peTh)d 120.145 The of these finwKial stht¢rr*ty Pagell COMPA&S CHILD AND FAMILY SERVICES NOTES TO THE STATEMEYf OF CASH FLOWS R TIIE YEAR E.YDED EMBER 2024 RECOiYCILIATIO,Y OF NET IYCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES 2024 20?3 Net l•¢•m¢ for th¢ rep)rt1*8 ptrl&* St*tw¢Dt•f A¢tfjvlllesl AdJustmen15 for. tkprecialiDn chzrge5 ItLtffC5t paid (lrt¢reasel.decrease m dei*0 Increase in Creditors 178,134 444.830 7283 27.190 (I IO2871 5,992 5.741 25.220 5.730 10.492 tytt ta5h provkled by •peTatl•D5 108.312 492.013 YALYSIS OF CHANGES IP4 NET DEBT Ai l/lQ4 C*rth INIW Ai 31J12124 Net ¢*$ Cash al bank and in haNJ 120 145 54.379 65.766 120.145 D¢bts falling thTrE within l ye Debts falling due after l year (13224) 823299 (30,5341 143.7581 777 4091 836523 15 821 1671 T•rnl 701.022 The Mte5 fonn ￿ of th￿¢ fitw)ri415tJt¢ments Pagel2 COMPASS CHILD AND FA%11LYSERVICES TE TIIE FI JAL ATEMENTS AccouYrir4G POLICIES ￿￿19 of prep¥rl•g the fl••ndal 5tsteme¢)ts- g•ly ¢•n¢eT• The irust¢e5 of Compass Child 4nd Family Services ISCIOI xtively ¢￿￿]der th¢ posrtion on y)in8 t(￿CeM of the or8anisation und¢rtakin8 a review of the flnattial sItt￿lOn of the ownisaiion oll an ongoirt8 bas￿. a Including a detailed review a￿{ eonsithAtions of lis finartial p)S]u￿ i)rt an atthual b&si& inc]￿ling a IlKYough cox analysis nd a cash flo￿. fLYr¢￿ foT ik puiod Endcd 31 DEccmbff X125. Ilased on the above the accoums of Compass C1Lild and i*amily Services SCIO have been wepred Dn th Boing concern basis. Incon All income 1$ Yecogrttsed in the Sthtemertl of Fimncial ArtiVLlies once the charity h&5 entitlemfflt to thc full@ it is probable that incon* will betteeived the rdiabty. Liabillli￿ arc Tccogni5¢d as ExpcTrditur there is a Icgal or Yo￿1￿1¢15¥t rtJli8aiion ¢ommitting th¢ ¢hArity to thai expendiiure. it is wbaNe th21 a tratsfer tsf etorwmic btnefjts will be re4uira1 in 5eiilemeni and ihe amouni of ihe obligation can be measured reliably. F￿r￿di￿re is %COUA*d for ¢XL an accnw15 basis 3TKi has been elassif*d under heath.ngs ihai aggregate 811 co* (eJa*d caie8ory. Where costs cannc* be dbTtdly allribulcd to partirul&r headin￿ they have been allocated LO ￿ti¥ll1e$ on a basis c￿57¥em1 the w of ￿￿rtt5. Tangible fixed aysets Depreciat￿￿ is provided ai ik folkJwin8 annual ratrs in orthrto off cach asset over ils eMimN*d u$efiJl life. Improvtrn¢tLts io Prnk*rty Moior vchKle5 IIPA on cost 25Y• on reducing balance Ta%atk) The cllarily i5exeThyi fTDrn l#X ￿ its d￿[]￿b￿ a￿1Ville Fund otcounllng Unrestritted can be tssed in *¢ordantewith the clwiiable d>iectiYes at ihediscreiion of the irus￿. ReJlrKted funds can only be used for particu]¥r re￿riC1ed purpos￿ within tk ￿jeCts of th¢ Elwity. R¢stri¢tLQILS arise when specified by the {k)Th￿ or when fijnds are Taised forparncular re&rric￿j wrposes. Funhcr expknation of the nalurr pUrW￿ of fi￿d 15 in th¢ ￿￿$10 ¢he fu¥ncial siaternents. F•relEn oJrreAcie8 AxsEls and liabilitie5 in foteisn CUr￿￿leS trdnSlated inio ai the rates of txcknige rulin8 s¢•temeThi of firwKial poslti¢)n thi¢. Tr4n5xli￿￿ in forrign vJThrrKi¢s arc Th¥nsla￿ imo sierling ai Ihc r8ie of exchangt nhling at Ihe dak of transxbon. Exchan8t dLffuer*es are takeo into accouni in a￿l¥lng at the oper￿1￿8 rewlt. PeThsl•D costi and other r•)5t*dlre￿￿1 be•efits The charity oprratC5 a dcfined contrikniion rKnsiim schwrt. C¢￿1r1bwIo￿5 pAy&blc ro the ¢h•ritYs POLsion seheme art ¢harg¢d 10 the Si¥tmeni of Financial Activitiu in the which they rdatc. Page 13 ¢oniiMu¢d... COMPASS CHILD AND FAMILY SERVICES OTES TO TI1£ FINAYCIAL STATEMEN R TIIE YEAR EP4DED31 DECEMBER2024 - r•AtiAwtd I)ONATIOYS AYD LECACIES 2024 2023 th)Aabons SuNty irKome 69,556 514.019 3,(K>O 517.019 OTHER TRADING ACTIVITIES 2024 2023 Care income 1.108.973 689.398 CHARITABLE AcfiviTIES cosrs Supp)rt cosTs {see AC4e51 DJ"r¢¢i Costs T¢Jtals PD)visii)n of Ca 882.347 139 125 1,021472 SUPPORT COSTS Mana8emeni ¢0 Totals ProYi5ion of CMC 124.741 139 125 AUDITORS. REMUIYERATIOY 2024 2023 Fees payable io the thari￿$ audi1￿$ foT the I￿11 Dfth¢ ¢hariry'$ finaKial 5talcmcnt5 TRVSTEFS. REMUNERATION LYD BENEFITS There were no Irusfees. TEmuneral¥)n LY benefits for the yeareDthd 31 tkcembet 2024 for Ihe year cn&d 31 De¢¢mber 2023. Trn5tet&' expcn There were no In)stees' expen￿ FAid for the yeaT en(kd 31 DrcembEr 2024 nor for Ihe yw 31 D¢c¢rntfr 2023. Pw14 conknnued... COMPASSCIIILD AYD FAMI ILY SERVICES TFIF. FIYI A IAL TATEMEN FOR THE YEAR ENDED31 DECEMBER 2024 - COAlinutd STAFF COSTS 2024 2023 Wages awj salaries 5rfial securiiy ¢osts ch￿r PLThion tosis 689.370 55.212 12.lJOO 467.541 37,734 756 582 514.184 Th¢ avtrnge nKmthly nwnberof empl1)￿eS durin8 yearw&sas follow5.' 2024 25 2023 Admini51fdtion care staff One ¢mploy¢e received ¢molwneO￿ b¢twe¢n £￿.[￿1j- £69.999. COiMPA]L4TIVES FOR THE STATEMLNT OF FINANCIAL ACTIVITILS Unr¢sui¢ted fund Restricied rund INCOML AND ENDOWMEIYTS FROM Lknnaiion5 and kgxbes 94.422 422,597 517.019 TotAI 783 820 1206417 F.XPENDITURF. OY Charltsble a¢ilvlit¢s Provision of C•r¢ 754.403 754,403 7.184 761.587 14ET IYCOME 222J3 422.597 444.830 RECONCILIATIOY OF FU.YDS Total funds broughl fDTwaTd {398,6951 10,404 (388,2911 TOTAL FUIYDS CARRIED FORWARD 433.(Kll h8elS coThiinucd... COMPASS CHILD AWD FAMJLY SERVICE TIIE FI.YAN IAL STATEMENTS- conti FOR THE YEAR ENDED31 DECEIIBER 2024 io. TAIYGIBLE FIXED ASSETS Jmwvemeots FreclK)Id Mthor weh￿leS Totals cogr At l January 2024 31 Ikcetnbtr 2024 765 757 3l.R17 816.808 DEPRECIATIOIY Ai l January 2024 char￿ for year 9,986 2,895 12.881 7.283 Al 31 tklzmbrr 2024 NET B(M)K VALUE At 31 December 2024 765,757 18.550 796.044 At 31 De¢emtr*r 2023 765 757 803.927 DEBTORS: AITrIOVNIS FALLING DUÉ WITHIN OP4E YEAR 2024 2023 Tr4dc dcbtQT5 Other debior5 Prepayments and xcrucd incorne 162,W5 4.700 47.899 8.000 9.000 175 186 CREDrfoK8: A%lOUYtS FALLINC DUE WITHIN OYE YEAR 2024 2023 Tradt ¢redit￿$ Taxation social s¢¢uriiy Other crediiors 2.469 2J.t105 5.916 Pase 16 linued... COMPASS CHILD AND FAMIL vi J OTES TO THE FI.YAYCIAL sfATE%IE FOR TIIE YEAR E.YDED 31 DECEMBER 2924 CREDrroRS: Abiourits FALLI.YG DUE AFTER MORE THAN OYI E YEAR 2024 2023 Other creAJilors LOAP45 An analysis ofTbe Mai￿ritY ofiogns is giv¢n b¢Jow: 2024 2023 Arnowiis falling duc wiihin onc ycar on dcrnand.. her kjons Amounts falling b¢11￿ on¢and hyo yfaT5: Other loons- 1-2 years 10.611 Am(wJnts falling duc b¢ThYcen and fwe y¢w3'. OLber loans- 2.5 year5 39.672 AmrALnts fallin8 duc in mrrt five yea Repayable hy insialrnents.. cktler loans rnorc 5yrs irsl 732.989 770.403 MOVE,MENT IIN FUNDS Nel movemeni in funds At 3111ZI24 Al SllQ4 UKr¢stylcttd General fund 76.462) 178.134 1198.3281 Resirltw House acqui*irion 433.(Kll 433.￿)1 TOTAL FUNDS 56.539 178.134 234.673 Nei rnvement in InC￿ded in the abDYe are&s follow5.' Ir￿orni Resourtes Ytstytrtts expendtyA MDvemeni in funds Unr¢strl¢ted hnd$ Genernl 1.188.373 {1.010.2391 178,134 TOTAL FUIYDS 1.188373 1010 1191 178.134 P88¢ 17 ontinU￿... COMPA&S CHILD APID WAMILY SERVICES NOTESTO THE FIYAIY IALSTATEMEYTS- cMtin¥e FOR THE I'EAR EYDEDJI DECEh1BER 2•24 15. MOVEMk EYT IY FUNDS- t•Dtimued Comparativts for rnoYeiDeiit iw fuud¥ Nct movemeni infiu At At Iiioj Unresttktod General fund (398,695) 22.233 1376,4621 R¢#rl¢ted fu•ds House acquk4ilion 10.404 422.597 433.(K)I TOTAL FUNDS 388,291> Cornpardtive ￿Vern¢￿t in funds. incl￿ed in ihcabove xe Ss follows: ltt¢omi Kesourrzs Mov¢tn¢nt in funds Unrulrided f*mds General furtd 783.820 (7615871 U233 Resirkted fumd$ H{￿Se acqui5AIiK 422.597 422.597 TOTAL FUNDS 761 87 444,830 A curJerti year 12 months #hd prior ￿ 12 ￿￿th$COMbined po*tion is as follo*%: N¢t movement in fut Al 3 IIIY24 AI IKIQ3 Unrestri¢ttd f¥nd Get)eral fvnd 1398.6951 2fAI.367 (198,328) Re#rleied fufjds House acquisilion 10.4 422597 433.(X)I TOTAL FUIYDS 38&29ll 234.673 Page 18 conllnucd... COMPA&S CHILD AYD FAMILY SERVICES OTES TO THE FINAN IAL STATEMEYTS- TrOR THE YEAR LNDED31 DECL.MBLR 2024 ntiDucd MOVEMLYT IN FUNDS- A currcni year 12 months and priw year 12 rnofflhs tombittd nel rnovement in r￿d5, includEd in th¢ JEK¥vE lollows= Incomi Resourtes Movaneni exF ill furtds Utsrtslrlrted General fund 1.972.193 {1,771J26} 21M).367 Re5tri¢tcd House acqui￿1￿￿ 422.5 421597 TOTAL FUND8 17718261 RELATED PARTY DISCLA)SURES [￿ring lh¢ sw the chwj.ty rettiv￿ &￿￿tionS 01 £69 .556 12023 - £514.0191 from KJ5H _ Verein fir Kinder-, Jugen¢k und Soziale Hilfen e. V.. a charity resi￿ered in Gernany. During the year Ihe charity a]so made payment for stYvi¢es re¢eiY¢d in yexr tyilling £4.774120?J - £16EA)} to Comp*5s Ckn"Id awl Family Ser%'ices CLG. a rharity rcgislcrcd in Ir¢Jand. Ai the ￿la￿e slleet date £455.￿17 (202J- £487.7081 Ivas scill ouwanding oo the lo3n provi￿ by Com]yass Child And Family Services CLG. and E366,14112023 - £348.8151 w&% still outstsndin8 of Ihc loans providrd by KJ5H - Vcrein fur Kin(kr-. Jug¢n(k und Sozial¢ Hilfen e. V.. Ihis includes m txldirional k￿l rEceivEd of£33,493 (2023 - £25.5471. Both rLreived in 2023 aTrl 2024 w￿¢ fully repaid in Jwiwry 2025. B￿h KJSH - Verein fu"r Kinthr-. Ju8eftd- UAd kniate HiifeN e. V. and c￿pasS Thild and Family Swvi¢¢$ CLG Share Iru5t¢¢5 with C¢)mpa55Child and Family Smrirrs. 17. FRC EfHICAL sfAYDARD- PROVISIOYS AVAILABLE FOR SMALL EYL TMES In with many othcr bu51r￿&s￿ of Sir aT¥J nthjrr usc our •JdilW$ 10 wepare I￿] sutxnil relum5 the tax aulty)riti¢s and assist with th prcpaTaliun of th¢ fina￿la] 5raternents. P•ge 19