Ely Centre-The - Charities report - 19.3.2

REGISTERED COMPANY NUMBER: NI043785 (Northern Ireland)

REGISTERED CHARITY NUMBER: 101144

REPORT OF THE TRUSTEES AND

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2019

FOR

ELY CENTRE-THE

ELY CENTRE-THE

CONTENTS OF THE FINANCIAL STATEMENTS

for the Year Ended 31 MARCH 2019

Page

Report of the Trustees

1 to 3

Report of the Independent Auditors

4 to 5

Statement of Financial Activities

6

Balance Sheet

7

Notes to the Financial Statements

8 to 13

ELY CENTRE-THE

REPORT OF THE TRUSTEES

for the Year Ended 31 MARCH 2019

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with

the financial statements of the charity for the year ended 31 March 2019. 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 the UK and Republic of Ireland (FRS 102)

(effective 1 January 2015).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The Ely Centre is a registered charity who provides support service to civilians, ex security force personnel and their

families who have suffered as a result of the troubles throughout Fermanagh and South Tyrone.

Significant activities

Over the past year, from our centre in Enniskillen we have delivered funded programmes of Health and Well Being

services, Social Support activities, Welfare and Benefits advice, a listening ear and drop inn centre open daily offering

a space for victims and survivors to come together, a family support project and a community befriending network to

support isolated and vulnerable victims and survivors. The services have achieved all estimated uptake amongst service

users. These services are delivered by Ely Centre staff, outsourced providers and volunteers. These projects are

supported financially from The Victims and Survivors Service.

During the year we secured funding from H M Treasury to expand the services offered and establish a trauma and

counselling project, The Trauma Project. The Trauma Project has its own separate premises and staff. The Trauma

Project offers the same support services as currently supplied by the Enniskillen office and allows these services to be

accessed by a wider user group.

Due to the new project it is felt that the existing project should be reclassified as restricted funds in the accounts and the

appropriate fund transfers have been made with the accounts.

Public benefit

The Trustees seek to ensure that the Public Benefit requirement is considered and The Ely Centre facilitates the support

of victims having due regard to the Charities Commission guidance on public benefit.

FINANCIAL REVIEW

Financial position

The results for the year ended March 2019 are set out on pages 6 and 7 of the financial statements.

Reserves policy

It is the policy of the Charity that reserves that have not been designated for a specific purpose should be maintained at a

level equivalent to between 1-2 months expenditure. The Charity considers that reserves at this level will ensure that, in

the event of a significant drop in funding, they will be able to continue some activities however this would be on a

greatly reduced scale. The Charity aims to achieve these levels of reserves in the following financial years.

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.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

NI043785 (Northern Ireland)

Registered Charity number

101144

Registered office

60 Forthill Street

Enniskillen

Fermanagh

BT74 6AJ

Trustees

Mr G Acheson

Mr W J Dixon

Mrs A Dixon

Mr A Coulter

Mrs E Lappin

Mr A Keys

Mrs R Barton

Mr J Mullan

Mr J Wilson

Mr W Wallace

Company Secretary

Mrs E Lappin

Auditors

Patton Rainey and Associates

Statutory Auditors

6 East Bridge Street

Enniskillen

Co. Fermanagh

BT74 7BT

STATEMENT OF TRUSTEES RESPONSIBILITIES

The trustees (who are also the directors of Ely Centre-The for the purposes of company law) are responsible for

preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom

Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

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 charitable 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;

-

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.

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 statements comply with

the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for

taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the trustees are aware:

-

there is no relevant audit information of which the charitable company's auditors are unaware; and

-

the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information.

AUDITORS

The auditors, Patton Rainey and Associates, will be proposed for re-appointment at the forthcoming Annual General

Meeting.

Approved by order of the board of trustees on 19 December 2019 and signed on its behalf by:

Mr W J Dixon - Trustee

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

ELY CENTRE-THE

Opinion

We have audited the financial statements of Ely Centre-The (the 'charitable company') for the year ended 31 March 2019 which comprise the Statement of Financial Activities, the Balance Sheet and notes to the financial statements, 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).

In our opinion the financial statements:

-

give a true and fair view of the state of the charitable company's affairs as at 31 March 2019 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;

-

have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

-

have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law.

Our responsibilities under those standards are further described in the Auditors responsibilities for the audit of the

financial statements section of our report. We are independent of the charitable company 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 going 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 trustees' use of the going concern basis of accounting in the preparation of the financial statements is not appropriate; or

-

the trustees have not disclosed in the financial statements any identified material uncertainties that may cast significant doubt about the charitable company's ability to continue to adopt the going concern basis of accounting for a period of at least twelve months from the date when the financial statements are authorised for issue.

Other information

The trustees are responsible for the other information. The other information 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 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.

Opinions on other matters prescribed by the Companies Act 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 financial year for which the financial statements are prepared is consistent with the financial statements; and

-

the Report of the Trustees has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of

the audit, we have not identified material misstatements 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 returns adequate for our audit have not been received from branches not visited by us; or

-

the financial statements are not in agreement with the accounting records and returns; or

-

certain disclosures of trustees' remuneration specified by law are not made; or

-

we have not received all the information and explanations we require for our audit; or

-

the trustees were not entitled to take advantage of the small companies exemption from the requirement to prepare a Strategic Report or in preparing the Report of the Trustees.

Responsibilities of trustees

As explained more fully in the Statement of Trustees Responsibilities, the trustees (who are also the directors of the

charitable company for the purposes of company law) 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 trustees 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 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 intend to liquidate the charitable company or to cease operations, or have

no realistic alternative but to do so.

Our responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole 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.

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 made 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

members those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest

extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the

charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

William Kenneth Rainey (Senior Statutory Auditor)

for and on behalf of Patton Rainey and Associates

Statutory Auditors

6 East Bridge Street

Enniskillen

Co. Fermanagh

BT74 7BT

19 December 2019

ELY CENTRE-THE

STATEMENT OF FINANCIAL ACTIVITIES

for the Year Ended 31 MARCH 2019

31.3.19

31.3.18

Unrestricted fund

Restricted funds

Total funds

Total funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

2

-

499,121

499,121

359,632

Total

-

499,121

499,121

359,632

EXPENDITURE ON

Charitable activities

3

Miscellaneous Activity

3,114

507,651

510,765

334,411

NET INCOME/(EXPENDITURE)

(3,114

)

(8,530

)

(11,644

)

25,221

Transfers between funds

11

(17,847

)

17,847

-

-

Net movement in funds

(20,961

)

9,317

(11,644

)

25,221

RECONCILIATION OF FUNDS

Total funds brought forward

33,419

-

33,419

8,198

TOTAL FUNDS CARRIED FORWARD

12,458

9,317

21,775

33,419

ELY CENTRE-THE

BALANCE SHEET

AT 31 MARCH 2019

31.3.19

31.3.18

Unrestricted fund

Restricted funds

Total funds

Total funds

Notes

£

£

£

£

FIXED ASSETS

Tangible assets

8

12,458

-

12,458

15,572

CURRENT ASSETS

Cash at bank and in hand

-

210,974

210,974

32,342

CREDITORS

Amounts falling due within one year

9

-

(201,657

)

(201,657

)

(14,495

)

NET CURRENT ASSETS

-

9,317

9,317

17,847

TOTAL ASSETS LESS CURRENT LIABILITIES

12,458

9,317

21,775

33,419

NET ASSETS

12,458

9,317

21,775

33,419

FUNDS

11

Unrestricted funds

12,458

33,419

Restricted funds

9,317

-

TOTAL FUNDS

21,775

33,419

These financial statements have been prepared in accordance with the

provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees on 19 December 2019 and were signed on its behalf by:

Mr W J Dixon -Trustee

ELY CENTRE-THE

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 31 MARCH 2019

1.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been

prepared in accordance with the Charities SORP (FRS 102) '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) (effective 1 January 2015)',

Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of

Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost

convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it

is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the

charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and

the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has

been classified under headings that aggregate all cost related to the category. Where costs cannot be directly

attributed to particular headings they have been allocated to activities on a basis consistent with the use of

resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful

life.

Fixtures and fittings

- 20% on reducing balance

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions

arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis

over the period of the lease.

2.	DONATIONS AND LEGACIES

31.3.19

31.3.18

£

£

Donations

23,486

36,721

Grants

475,635

322,911

499,121

359,632

Grants received, included in the above, are as follows:

31.3.19

31.3.18

£

£

HM Treasury

113,118

-

Other grants

362,517

322,911

475,635

322,911

3.	CHARITABLE ACTIVITIES COSTS

Direct costs

Support costs

Totals

£

£

£

Miscellaneous Activity

496,786

13,979

510,765

4.	NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

31.3.19

31.3.18

£

£

Auditors' remuneration

1,200

-

Depreciation - owned assets

3,114

3,893

Other operating leases

26,368

13,200

5.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2019 nor for the year ended

31 March 2018.

Trustees' expenses

During the year ended 31 March 2019 the following expenses were refunded to trustees:

2019

2018

£

£

W J Dixon

Travel

47

0

W J Wallace

Travel

63

0

6.	STAFF COSTS

The average monthly number of employees during the year was as follows:

31.3.19

31.3.18

Administration

11

8

No employees received emoluments in excess of £60,000.

7.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted fund

Restricted funds

Total funds

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

359,632

-

359,632

Total

359,632

-

359,632

EXPENDITURE ON

Charitable activities

Miscellaneous Activity

334,411

-

334,411

Total

334,411

-

334,411

NET INCOME/(EXPENDITURE)

25,221

-

25,221

RECONCILIATION OF FUNDS

Total funds brought forward

8,198

-

8,198

TOTAL FUNDS CARRIED FORWARD

33,419

-

33,419

8.	TANGIBLE FIXED ASSETS

Fixtures and fittings

£

COST

At 1 April 2018 and 31 March 2019

66,207

Additions

6,456

Grants

(6,456

)

At 31 March 2019

66,207

DEPRECIATION

At 1 April 2018

50,635

Charge for year

3,114

At 31 March 2019

53,749

NET BOOK VALUE

At 31 March 2019

12,458

At 31 March 2018

15,572

9.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.19

31.3.18

£

£

Bank loans and overdrafts (see note 10)

2,903

6,863

Trade creditors

5,494

1,300

Social security and other taxes

1,189

4,318

Other creditors

1,038

2,014

Deferred grants

191,033

-

201,657

14,495

10.

LOANS

An analysis of the maturity of loans is given below:

31.3.19

31.3.18

£

£

Amounts falling due within one year on demand:

Bank overdraft

2,903

6,863

11.	MOVEMENT IN FUNDS

At 1.4.18

Net movement in funds

Transfers between funds

At 31.3.19

£

£

£

£

Unrestricted funds

General fund

33,419

(3,114

)

(17,847

)

12,458

Restricted funds

Other Grants

-

(9,934

)

30,328

20,394

VSS Grant

-

1,404

(12,481

)

(11,077

)

-

(8,530

)

17,847

9,317

TOTAL FUNDS

33,419

(11,644

)

-

21,775

Net movement in funds, included in the above are as follows:

Incoming resources

Resources expended

Movement in funds

£

£

£

Unrestricted funds

General fund

-

(3,114

)

(3,114

)

Restricted funds

The Trauma Project

113,119

(113,119

)

-

Other Grants

30,055

(39,989

)

(9,934

)

VSS Grant

355,947

(354,543

)

1,404

499,121

(507,651

)

(8,530

)

TOTAL FUNDS

499,121

(510,765

)

(11,644

)

Comparatives for movement in funds

At 1.4.17

Net movement in funds

At 31.3.18

£

£

£

Unrestricted Funds

General fund

8,198

25,221

33,419

TOTAL FUNDS

8,198

25,221

33,419

Comparative net movement in funds, included in the above are as follows:

Incoming resources

Resources expended

Movement in funds

£

£

£

Unrestricted funds

General fund

359,632

(334,411

)

25,221

TOTAL FUNDS

359,632

(334,411

)

25,221

A current year 12 months and prior year 12 months combined position is as follows:

At 1.4.17

Net movement in funds

Transfers between funds

At 31.3.19

£

£

£

£

Unrestricted funds

General fund

8,198

22,107

(17,847

)

12,458

Restricted funds

Other Grants

-

(9,934

)

30,328

20,394

VSS Grant

-

1,404

(12,481

)

(11,077

)

-

(8,530

)

17,847

9,317

TOTAL FUNDS

8,198

13,577

-

21,775

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming resources

Resources expended

Movement in funds

£

£

£

Unrestricted funds

General fund

359,632

(337,525

)

22,107

Restricted funds

The Trauma Project

113,119

(113,119

)

-

Other Grants

30,055

(39,989

)

(9,934

)

VSS Grant

355,947

(354,543

)

1,404

499,121

(507,651

)

(8,530

)

TOTAL FUNDS

858,753

(845,176

)

13,577

12.	RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2019.