BEYOND THE BAThLEFIELD cOMMIEE REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDING 5 APRIL 2024 As approved by the committee on
CONTENTS BEYOND THE BAThLEFIELD PAGE COMMITTEE AND THEIR ADVISORS REPORT OF THE COMMirrEE REPORT OF THE ACCOUNTANTS GENERAL FUND INCOME AND EXPENDITURE ACCOUNT BALANCE SHEET NOTES TO THE FINANCIAL STATEMENTS 7-11 GENERAL FUND INCOME AND EXPENDITURE ACCOUNT SCHEDULES 12
OFFICERS AND THEIR ADVISORS BEYOND THE BAThLEFIELD COMMITTEE Chairperson Honorary secretary Honorary treasurer David Orwin Robert Mccartney Gail Baxter Trustee Trustee Trustee Trustee Trustee Trustee William Mcwilliams Connor Ferguson lan Reid Megan Baxter Samuel McLoughlin Dale Lockhart REPORTING ACCOUNTANTS Accounts4Less 29 Westland Drive Ballywalter Co. Down BT22 2TH BANKERS Bank of Ireland Bangor Branch Co. Down BT20 4AG
REPORT OF THE COMMITTEE OF BEYOND THE BAThLEFIELD We the management committee of Beyond the Battlefield (hereafter referred to as the Association) present our report below. The financial statements which have been independently examined for the period ended 5 April 2024 follow on page 5 and they are preceded by the Report of the Accountants. COMMirrEE The management committee of the Association during the financial period was: David Orwin Chairperson Gail Baxter Honorary Treasurer Robert Mccartney Honorary Secretary In accordance with the constitution of the Association the serving officers offer themselves for re- election at the Annual General Meeting. STATEMENT OF MANAGEMENT COMMITTEE'S RESPONSIBILITIES The constitution of the Association requires the committee to prepare financial statements for each financial period which give a fair view of the state of affairs of the Association and any surplus or deficit remaining after carrying out the activities for the period. In preparing those financial statements, the committee is required to:. Select suitable accounting policies and then apply them consistently. Make any necessary 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 Association will continue in business. The committee is responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Association and to enable them to ensure that the financial statements comply with its constitution. In particular, the committee is responsible for ensuring that all monies raised on behalf of the Association are applied to further its objectives and for no other purpose. The committee is also responsible for safeguarding the assets of the Association and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
REPORT OF THE COMMirrEE- continued BEYOND THE BAThLEFIELD OBJECTIVES AND ACTIVITIES The Association is established to prevent or relieve poverty and promote the health and wellbeing of members and young people involved in the group (hereinafter called the "beneficiaries") resident in Northern Ireland and living around the area known as the Ards and the North Down region (hereinafter called the area of benefit") and in particular, a) To relieve need, hardship and distress amongst the beneficiaries and their families through provision of welfare advice and social activities with the aim of providing effective progression into the adult world as responsible individuals. b) To provide counselling and emotional support to those beneficiaries suffering from mental health problems, psychological trauma, post-traumatic stress disorder (PTSD) and the associated problems dealing with Alcohol abuse, 'drugs' and family problems c) To act as an advocate and intermediary between government and social services personnel and local support providers. d) To advance the education of the beneficiaries, their families and the general public as to the social issues and associated problems and inform them of the support and advice available e) To advance any other exclusively charitable purpose as the management, may, from time to time, decide in accordance with the law of association. During the financial year, work continued in line with our charitable objectives and objects and the needs of our members and service users. Throughout the year we employed five members of staff at the café and three core members of staff within the Newtownards offices. Fundraising remained difficult post Covid-19 and we had much increased demand for our mental health services and other services during the year and included both a Covid-19 increase and Afghanistan withdrawal increase. Our Trustees continued to provide ongoing support and guidance through the year offering their skills and expertise. RESULTS The summarised results of the Charity for the financial year are set out in the Income and Expenditure Account on page 5. The surplus arising for the periods has been transferred to the accumulated funds account to be carried forward into the next accounting period.
REPORT OF THE COMMIThEE w contlnued BEYOND THE BAThLEFIELD FIXED ASSETS ,The Association have not invested in acquisition of any fixed assets and therefore no capital expenditure has been incurred during this financial year. TAX STATUS For the purpose of taxation, Beyond the Battlefield is accepted as a charity by HMRC under reference NIC100198. ACCOUNTANTS A resolution proposing to appointment of Clarke&Co. as reporting accountants of the company will be proposed at the annual general meeting. BY ORDER OF THE COMMIThEE Robert Mccartney HONORARY SECRETARY Date:
ACCOUNTANTS REPORT TO THE MEMBERS OF BEYOND THE BAThLEFIELD I report on the accounts for Beyond the Battlefield, as set out on pages 5 to 10, which cover the activities of the association as laid out in the Association Report for the year ending 5 April 2024. Respective responsibilities of trustees and examiner As the charitvs trustees you are responsible for the preparation of the accounts in accordance with the Charities Act (Nl) 2008 and the Charities (Accounts and Reports) Regulations (Northern Ireland) 2015. The charity's trustees consider that an audit is not required for this year under section 65(2) of the Charities Act (Northern Ireland) 2008. It is my responsibility to:. Examine the accounts under section 65 of the Charities Act (Northern Ireland) 2008; Follow the procedure laid down in the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act (Northern Ireland) 2008; State whether particular matters have come to my attention. Basls of Independent Examinerfs report My examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts presents a 'true and fairview, and the report is limited to those matters set out in the next statement. Independent Examiner's statement In connection with my examination, no matter has come to my attention: (l) which gives me reasonable cause to believe that in any material respect the requirements: to keep accounting records in accordance with section 63 of the Charities Act 2008 to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act 2008 have not been met or (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts e reached. Accounts4L 11 Date:
STATEMENT OF FINANCIAL ACTIVITIES BEYOND THE BAThLEFIELD YEAR ENDED 5 APRIL 2024 2024 NOTE INCOME 1C 243,783 EXPENDITURE 300,739 DEFICIT FOR THE PERIOD (56,956) MOVEMENT IN DESIGNATED FUNDS 31,445 ACCUMULATED FUNDS BROUGHT FORWARD 48,886 ACCUMULATED FUNDS CARRIED FORWARD 23,375
BALANCE SHEET BEYOND THE BATTLEFIELD NOTE FIXED ASSETS 358,722 CURRENT ASSETS Stock Cash at bank Investment Account Cash in hand 3,500 19,775 100 23,375 Less: Creditors due within one year 46,792 46,792 NET CURRENT ASSETS (23,417) TOTAL NET ASSETS 335,305 CAPITAL AND RESERVES GENERAL FUNDS ACCOUNT 19,875 DESIGNATED FUNDS ACCOUNT Veteran's Centre Bedrooms Coffee Shop A&ND Good Relations Veteran's Lunch Club AFCFT Battlefield River Searching ARCS 2021-2022 AFCFT Battlefield River Searching Afghanistan Veterans Foundation 156,041 98,193 61,196 315,430 335,305 335,305 SIGNED FOR AND ON BEHALF OF THE MANAGEMENT COMMIThEE David Orwin CHAIRPERSON Date: 2910112025
NOTES TO THE FINANCIAL STATEMENTS BEYOND THE BAThLEFIELD ACCOUNTING POLICIES The following accounting policies have been used consistently in dealing with items which are considered material in relation to the Association's financial statements. (a) Basis of Accounting The financial statements are prepared using a modified cash basis where appropriate, under the historical cost convention. (b) Cash Flow The accounts do not include a cash flow statement because the Association, as a small reporting entity, is exempt from the requirements to prepare such a statement. (c) Income Donations under Gift Aid Donations under Gift Aid comprise the cash received during the period and the respective income tax claims received and receivable. Other donations and Income All other donations and Income comprise the cash received and collected in the period. (d) Designated Funds Donations received for designated funds are transferred upon receipt into the relevant specified fund account. Expenditure comprise amounts paid during the period and where appropriate, accrued expenditure up to the balance sheet date. (e) Expenditure Expenditure comprises amounts paid during the period and where appropriate accrued expenditure up to the balance sheet date.
10 NOTES TO THE FINANCIAL STATEMENTS- continued BEYOND THE BAThLEFIELD (f) Taxation Surpluses arising on the general and designated funds accounts are applied towards the charitable activities of the Association. Consequently, all income arising is exempt from taxation. COMMirrEE AND OTHER VOLUNTEER MEMBERS All of the management committee and other volunteer members engaged by the Association during the period provided their time and services voluntarily and without renumeration. The Association did employ two members of the staff during the financial period. At the end of the financial period the total number of volunteers varied up to 26. EXPENDITURE Expenditure during the period comprised the following costs:_ Direct charltable expenses Fundraising Travel Events/meetings Designated Project Distribution Cash distributions General Fund 5,832 74,261 31,721 111,814 Other operating expenses Rent Wages Light & Heat Bank fees Advertising Telephone Accountancy Insurance Miscellaneous Office equipment & stationary Uniforms 30,660 128,373 10,978 394 150 2,428 3,105 4,346 216 8,275 188,925 Total expenditure in the period 300,739
11 NOTES TO THE FINANCIAL STATEMENTS- continued BEYOND THE BAThLEFIELD DEBTORS 2024 NIL CREDITORS- DUE WITHIN ONE YEAR 2024 Accruals VAT Liability payable PAYE Liability payable 1,600 15,442 46,792 PROVISION FOR LIABILITIES AND CHANGES There were no other liabilities or changes at the end of the financial period. GENERAL FUNDS ACCOUNT The balance of the General Funds Account remains under the control and stewardship of the committee for the period discharge of the Association's charitable objectives and operations generally. As at the 5 April 2024 the balance of General Funds Account to be carried forward Into the next accounting period is £19,875.
12 GENERAL FUND INCOME AND EXPENDITURE ACCOUNT SCHEDULE BEYOND THE BAThLEFIELD TWELVE MONTH PERIOD ENDED 5 APRIL 2024 Income Investment activities - Coffee shop General Income- Donations Designated Projects - Grants Gif Aid Refunds 80,808 59,717 103,258 243,783 Direct charitable expenses Fundraising Travel Events/meetings Designated Project Distribution Cash distributions General Fund 5,832 74,261 31,721 111,814 Other operating expenses Rent Wages Light & Heat Bank fees Advertising Telephone Accountancy Insurance Miscellaneous Office equipment & stationary Uniforms 30,660 128,373 10,978 394 150 2,428 3,105 4,346 216 8,275 188,925 Total expenditure in the period 300,739 Surplus / (Loss) (56,956)