The Charity Commission for Northern Ireland Registration No. **NIC100198**
## **BEYOND THE BATTLEFIELD**
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
## **BEYOND THE BATTLEFIELD**
|**CONTENTS**|**PAGE**|
|---|---|
|General Information|1|
|Annual Report of the Trustees|2-7|
|Independent Examiner Report|8-9|
|Statement of Financial Activities|10|
|Balance Sheet|11|
|Notes to the Financial Statements|12-18|
**BEYOND THE BATTLEFIELD** FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
## **GENERAL INFORMATION**
## **CHARITY NAME**
BEYOND THE BATTLEFIELD
## **REGISTERED CHARITY NUMBER**
Charity Commission NI
NIC100198
Approved 23 May 2014
## **CHAIRPERSON**
Robert McCartney
## **CHARITY TRUSTEE'S**
Gail Baxter Robert McCartney Megan Baxter William McWilliamson Mr Connor Ferguson Mr Ian Reid Mr Sammuel Mcloughlin Mr David Orwin Mr Dale Lockhart
## **PUBLIC ADDRESS**
Beyond the Battlefield Unit A/B2 19 Jubilee Road Newtownwards BT23 4YH
## **INDEPENDENT EXAMINER**
Tony Clarke FCPA 53 Andersonstown Road Belfast BT11 9AG
## **BANKERS**
Bank of Ireland Bangor Branch Co. Down BT20 4AG
1
**BEYOND THE BATTLEFIELD** FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
## **ANNUAL REPORT OF THE TRUSTEES**
Trustees present their report and the unaudited financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provision of the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities' (FRS 102) in preparing the trustees report and financial statements of the charity.
## **Reference and Administrative Information**
The name of the charity's trustees at the date this report was approved are listed on page 1, together with the address of the principal office of the charity and the charity's registration numbers.
## **Objectives and activities**
The direct benefits from our purpose are to relieve need, hardship and distress amongst army veterans post service, through the provision of welfare advice, specialist counselling and housing. We assess each individual to establish their priorities and needs for their health and wellbeing and that of their families. The Organisation provides specialist PTSD and Trauma Counselling for those experiencing issues post service. The Organisation evaluates each individual in order to establish any hardship or distress they are experiencing and were necessary apply for any pensions, awards or benefits they may be entitled to. Post counselling veterans often become more normalised to socialisation; they will generally have a better fit within communities. If they have any issues or problems in the future, the organisations appointments are not minimised. The organisations portfolio of services is offered free of charge such as: For example, housing for homelessness, help with permanent accommodation, benefits, compensation, applying for specialist counselling.
The trustees confirm that they have had due regard to the guidance issued by the Charity Commission on public benefit when exercising their powers and duties. In planning and delivering the charity’s activities, the trustees have ensured that all initiatives advance the charity’s purpose of supporting the welfare and wellbeing of army veterans and their families. The trustees are satisfied that the charity’s programmes—such as financial assistance, access to welfare advice, specialist counselling and practical support—provide clear and measurable public benefit.
## **Achievements and Performance**
During the year, the charity delivered significant and measurable improvements to the lives of veterans and their families, addressing complex needs across counselling, welfare support, housing, and financial compensation.
## **Counselling and Mental Health Support**
The charity expanded access to specialist counselling services, providing timely, trauma-informed support to veterans experiencing mental health challenges such as PTSD, anxiety, and depression. Through one-to-one counselling, group sessions, and referral pathways, beneficiaries reported improved emotional wellbeing, increased resilience, and a greater ability to engage in family life, employment, and their communities. Early intervention reduced crisis situations and reliance on emergency health services, delivering wider societal benefits.
2
**BEYOND THE BATTLEFIELD** FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
## **ANNUAL REPORT OF THE TRUSTEES CONTINUED…**
## **Welfare and Casework Support**
Dedicated welfare officers supported veterans in navigating complex statutory systems, ensuring they received the services and entitlements they were entitled to. This included advocacy with local authorities, the NHS, and other agencies. As a result, beneficiaries experienced improved stability, reduced stress, and increased confidence in managing their affairs independently.
## **Housing Support**
The charity played a critical role in preventing homelessness among veterans. Through housing advice, emergency accommodation support, and liaison with housing providers, many veterans were able to secure safe, stable accommodation. Stable housing provided a foundation for recovery, improved mental health outcomes, and reduced the risk of social isolation and longterm dependency on public services.
## **Compensation and Financial Benefits**
The charity assisted veterans in accessing compensation schemes, pensions, and financial benefits related to their service. Successful claims resulted in increased household income, improved financial security, and reduced poverty among beneficiaries. This support enabled veterans to meet basic living costs, manage debt, and plan for the future, contributing to long-term independence
## **Wider Impact on Society**
By supporting veterans to achieve stability, wellbeing, and financial security, the charity reduced pressure on public services, including healthcare, housing, and social care. The work strengthened families, promoted social inclusion, and ensured that those who served their country were treated with dignity and fairness.
Overall, the charity’s work during the year made a demonstrable difference to individual lives while delivering lasting social value to the wider community.
During the year, the charity delivered significant and measurable improvements to the lives of veterans and their families, addressing complex needs across counselling, welfare support, housing, and financial compensation.
The charity expanded access to specialist counselling services, providing timely, trauma-informed support to veterans experiencing mental health challenges such as PTSD, anxiety, and depression. Through one-to-one counselling, referral pathways, beneficiaries reported improved emotional wellbeing, increased resilience, and a greater ability to engage in family life, employment, and their communities. Early intervention reduced crisis situations and reliance on emergency health services, delivering wider societal benefits.
Dedicated welfare officers supported veterans in navigating complex statutory systems, ensuring they received the services and entitlements they were entitled to. This included advocacy with local authorities, the NHS, and other agencies. As a result, beneficiaries experienced improved stability, reduced stress, and increased confidence in managing their affairs independently.
3
**BEYOND THE BATTLEFIELD** FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
## **ANNUAL REPORT OF THE TRUSTEES CONTINUED…**
## **Wider Impact on Society continued…**
The charity played a critical role in preventing homelessness among veterans. Through housing advice, emergency accommodation support, and liaison with housing providers, many veterans were able to secure safe, stable and longer-term accommodation. Stable housing provided a foundation for recovery, improved mental health outcomes, and reduced the risk of social isolation and long-term dependency on public services.
The charity assisted veterans in accessing compensation schemes, pensions, and financial benefits related to their service. Successful claims resulted in increased household income, improved financial security, and reduced poverty among beneficiaries. This support enabled veterans to meet basic living costs, manage debt, and plan for the future, contributing to long-term independence.
By supporting veterans to achieve stability, wellbeing, and financial security, the charity reduced pressure on public services, including healthcare, housing, and social care. The work strengthened families, promoted social inclusion, and ensured that those who served the nation were treated with dignity and fairness.
The charity met its core fundraising objective of generating sustainable income to support veterans’ services. Total funds raised were broadly in line with expectations, with strong performance from community fundraising and individual giving.
Fundraising initiatives also contributed to the wider objective of increasing public awareness of the needs of army veterans. Campaigns and events improved visibility of the charity’s work,
encouraged repeat donations and strengthened long-term relationships with supporters While most objectives were achieved, some fundraising activities were impacted by economic pressures affecting disposable income. The charity responded by adapting its approach, focusing on digital engagement, existing donors, and lower-cost fundraising methods.
Overall, fundraising performance remained stable and aligned with strategic objectives. Lessons learned during the year will inform future planning, with continued emphasis on sustainable income growth, supporter retention, and ethical fundraising practices.
## **Impacts and Benefits**
The organisation impacts and benefits veterans and their families across NI in terms of reintegration into communities. Especially, for those who have accessed services like
accommodation, specialist counselling, welfare support, and financial assistance. We have been successful over the past 14 years in linking veterans and families together and securing the right outcomes. These benefits are evident through families settling quickly with minimum disruption to the family unit. In achieving our aim, it stands these families well in the future giving them the confidence to integrate into civilian society with some confidence. Prevents homelessness for veterans facing loneliness, unemployment, or mental health challenges. The organisation creates safer environments, often with peer support, housing and welfare support.
4
**BEYOND THE BATTLEFIELD** FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
## **ANNUAL REPORT OF THE TRUSTEES CONTINUED…**
## **Impacts and Benefits continued…**
Veterans and their families can rebuild routines and relationships. Reduces stress and anxiety associated with insecure or poor accommodation. Improves physical health outcomes by providing safe, warm homes. Helps families stay together and children grow up in stable, nurturing environments. The benefits offer improved emotional regulation and reduced severity of PTSD symptoms. Better relationships at home — fewer conflicts, more empathy and connection. Families report feeling understood and supported with increased self-esteem and confidence. Veterans who complete targeted therapy show marked improvements in daily functioning, reduced substance and alcohol dependence, and stronger family bonds. Welfare support offers practical help with navigating systems and applying for entitlements: Disability assessments, Benefits claims and appeals Housing applications. Referrals to specialist services, such as: Forensic Consultant Psychiatrist for in depth assessment and specific diagnosis. **Financial Review**
At the end of the reporting period, the charity remained financially stable and appropriately resourced to continue delivering its core services to veterans, including housing provision, specialist counselling, welfare support, and financial assistance. Overall financial performance reflects prudent financial management in a challenging economic environment, with expenditure aligned to charitable objectives and income streams broadly sufficient to sustain current operations.
Total income for the period was derived from a combination of donations, grants, fundraising activities, and other charitable income. Grant funding continued to play a significant role in supporting frontline services, particularly housing and specialist counselling programmes. While some income streams remain restricted in nature, the charity maintained an adequate level of unrestricted income to support general operational costs and governance requirements. The charity remains moderately dependent on external funding sources, which presents an
ongoing financial risk. However, active efforts to diversify income streams and strengthen funding and fundraising engagement provide a degree of mitigation against future volatility. Expenditure during the period was primarily directed toward charitable activities, demonstrating a strong commitment to delivering direct benefits to beneficiaries. Major cost areas included housing-related expenses, professional counselling services, welfare support provision, and direct financial assistance to veterans in need.
Administrative and governance costs were kept under control and proportionate to the size and complexity of the charity’s operations. The charity continued to apply robust financial controls, with regular monitoring against budget and timely corrective action where variances arose. At the period end, the charity held a level of reserves considered appropriate in relation to its operating model, risk profile, and reserves policy. Free reserves were sufficient to provide shortto medium-term financial resilience and to manage unforeseen fluctuations in income or expenditure. Charity Cafe has remained open however external factors play their part.
This reserves policy explains to existing and potential funders, donors and other stakeholders why Beyond the Battlefield is holding a particular number of reserves. The purpose of this policy therefore is to give confidence to stakeholders that the charity's finances are being governed and managed so to provide an indicator of future funding needs.
5
**BEYOND THE BATTLEFIELD** FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
## **ANNUAL REPORT OF THE TRUSTEES CONTINUED…**
## **Financial review continued…**
Cash flow and liquidity remained satisfactory, enabling the charity to meet its financial obligations as they fell due. There were no indications of immediate financial stress, and the charity was not reliant on borrowing to fund day-to-day operations.
The charity’s balance sheet position was sound at the end of the period. Fixed assets, including property used for housing veterans, were appropriately valued and maintained. Current liabilities were manageable and consistent with normal operational activity, with no material concerns identified regarding solvency or going concern.
Based on the financial information reviewed, and taking into account forecast income and expenditure, the charity is considered a going concern. While future funding uncertainties remain
in general—particularly in relation to grant renewals and cost pressures—the trustees’ ongoing focus on financial planning, reserves management, and income diversification supports the charity’s longer-term financial sustainability.
In conclusion, the charity ended the reporting period in a stable financial position, with resources appropriately applied to its charitable purposes and sufficient reserves to support continuity of services. Continued vigilance around income diversification, cost management, and reserves planning will be essential to maintaining financial resilience and ensuring ongoing support for veterans and their families.
## **Financial review**
The results for the year are set out on page 9 & 10. The charity returned net incoming resources for the year of £20,874 (2024:(£56,956)). At 31 March 2025 the total funds of the charity amounted to £356,179 (2024:£335,305) of which restricted funds were £164,513 (2024:£0) and £191,666 (2024:£335,305) were unrestricted.
## **Reserves policy and going concern**
Of the total funds reported above, £42,706 (2024: 19,876) is made up of cash at the bank. The trustees are confident that the cash reserves, together with expected future incomes, will be sufficient to meet the working capital requirements for the forthcoming year. The trustees have also considered the extent to which existing activities and expenditure could be curtailed, should the need arise.
## **Plan for the future**
To maintain the same level of services in the area.
## **Structure, governance and management**
Beyond the Battlefield is a registered charity, number NIC100198 and is governed by it constitution
New trustees are appointed when appropriate. Suitable candidates are considered on the basis of their skills, experience and sympathy with the aims of the charity. New trustees will be agreed at a trustees meeting before being invited to join.
6
**BEYOND THE BATTLEFIELD** FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
## **Responsibilities of Trustees**
As the charity's trustees we are aware of our responsibilities for the preparation of the accounts
It is also our responsibility to:
- select suitable accounting policies and then apply them consistently
- make judgements and estimates that are responsible and prudent
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with CCNI guidelines. The Trustees are also responsible for safeguarding the assets of the charity and hence to take reasonable steps to prevent and detect fraud and other irregularities.
## **Disclosures of Information to Independent Examiners**
To the knowledge and belief of the Trustees there is no relevant information of which the organisation's independent examiners are not aware. The Trustees have taken all the necessary steps of which they are aware, provided relevant information and established that the organisation's independent examiners are aware of the information.
Signed on behalf of the board of the Trustees
_27/01/2026_
Robert McCartney Date Trustee
7
**BEYOND THE BATTLEFIELD** FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BEYOND THE BATTLEFIELD ON THE UNAUDITED FINANCIAL STATEMENTS**
I report on the financial statements of the charity for the year ended 31 March 2025 which are set out on pages 10 and 11.
This report is made solely to the charitys members, as a body in accordance with section 65(3)(a) of the Charities Act Northern Ireland 2008 and regulations made under section 66 of the Act. My work has been undertaken so that I might state to the charities Trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charities Trustees as a body, for my work of this report.
## **Respective responsibilities of trustees and examiner**
As the charity's Trustees are responsible for the preparation of the financial statements in accordance with the requirments of the Charities Act (Northern Ireland) 2008. Having satisfied myself that the charity is not subject to audit under Charities Act (Northern Ireland) 2008 and is eligable for Independant examination.
It is my 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)(b) of the Charities Act
- state whether particular matters have come to my attention.
## **Basis of Independent Examiner's report**
I have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act.
My examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It was also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters.
## **Independent examiner’s statement**
My role is to state whether any material matters have come to my attention giving me cause to believe:
- 1 That accounting records were not kept in accordance with section 63 of the Charities Act
- 2 That the accounts do not accord with those accounting records
- 3 That the accounts do not comply with the accounting requirements of the Charities Act
- 4 That there is further information needed for a proper understanding of the accounts to be
8
**BEYOND THE BATTLEFIELD** FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF RETHINKING CONFLICT (continued)**
Since your charity’s gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of Certified Public Accountants Association which is one of the listed bodies.
I have completed my examination and have no concerns in respect of the matters (1) to (4) listed on page 6 and, in connection with following the directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention.
_27/01/2026_
Tony Clarke FCPA 53 Andersonstown Road Belfast, BT11 9AG
Date:
9
**BEYOND THE BATTLEFIELD** FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
## **STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING THE INCOME AND EXPENDITURE ACCOUNT)**
|**Note**
2
3
5
Governance Costs
6
**Reconciliation of Funds**
**Total funds brought forward**
11
Charitable Activities
Costs of Generating funds;
**Expenditure on:**
**Total Expenditure:**
**Income from:**
Generated Funds
Charitable Activities
**Total Income**
**Net movement in funds**
**Net income / (expenditure)**
**Transfers between funds**
**Total Funds carried forward**|**Year to**
**Year to**
**31-Mar-25**
**31-Mar-24**
**Unrestricted**
**Restricted**
**TOTAL**
**TOTAL**
**£**
**£**
**£**
**£**
19,086
-
**19,086**
59,717
74,371
240,493
**314,864**
184,066
**93,457**
**240,493**
**333,950**
**243,783**
71,341
238,278
**309,618**
185,426
1,242
2,215
**3,457**
-
**72,583**
**240,493**
**313,076**
**185,426**
20,874
-
**20,874**
58,357
-
-
**-**
-
20,874
-
**20,874**
58,357
335,305
-
**335,305**
276,948
**356,179**
-
**356,179**
**335,305**|
|---|---|
The statement of financial activities includes all gains and losses recognised in the year.
All incoming resources and resources expended derive from continuing activities.
The notes on page 12 to 18 form an integral part of these accounts
10
**BEYOND THE BATTLEFIELD** FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
|**BALANCE SHEET**||**2025**|**2024**|
|---|---|---|---|
||**Note**|**£**|**£**|
|**Fixed Assets**||||
|Tangible Fixed Assets|**7**|358,722|358,722|
|||**358,722**|358,722|
|**Current Assets**||||
|Cash at bank||42,706|19,876|
|Debtors|**8**|3,500|3,500|
|||**46,206**|23,376|
|**Creditors:** amounts falling due within one year|**9**|**(48,748)**|(46,792)|
|**Net Current Assets**||**(2,543)**|(23,416)|
|**Long term liabilities**||||
|Long term liabilities||**-**|-|
|**Total assets less liabilities**||**356,179**|**335,305**|
|**Funds**||||
|Restricted||-|-|
|Unrestricted||356,179|335,305|
|**TOTAL FUNDS**|**11**|**356,179**|**335,305**|
The financial statements were approved by the board of directors on 26th January 2026 and were signed on their behalf by:
Robert McCartney Trustee
_27/01/2026_ Date
The notes on page 12 to 18 form an integral part of these accounts
11
**BEYOND THE BATTLEFIELD** FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
## **NOTES TO THE ACCOUNTS**
## **1 Accounting policies**
## **Charity information**
Beyond the Battlefield is a private company limited by guarantee incorporated in Northern Ireland. The registered office is: Unit A/B2, 19 Jubilee Road, Newtownards, BT23 4YH.
## **1.1 Accounting convention**
The financial statements are prepared under the historical cost convention and comply with financial reporting standards for Smaller Entities and the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities" effective January 2015. This has been adopted in these financial statements. The principal accounting policies are set out below.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.
## **1.2 Going concern**
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
## **1.3 Charitable funds**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives unless the funds have been designated for other purposes.
Restricted funds are subject to specific conditions by donors as to how they may be used.
## **1.4 Incoming resources**
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods and services provided in the normal course of business, net of discounts, VAT and other sales related taxes.
12
**BEYOND THE BATTLEFIELD** FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
## **NOTES TO THE ACCOUNTS CONTINUED…**
## **1.5 Resources expended**
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.
The charity is below the charity audit threshold and therefore is exempt from reporting expenditure on an activity basis. The charity has opted to report by the nature of expenditure rather than on an activity basis.
## **1.6 Tangible fixed assets**
The charity holds land and buildings as fixed assets which are not depreciated because they are considered to have an indefinite useful life or because their value does not diminish over time. These assets are therefore carried at cost (or valuation, if applicable) and are reviewed annually for indicators of impairment.
The assets in this category include: Land, buildings, fixtures and fittings.
The trustees consider that depreciation is not appropriate for these assets as they do not have a determinable finite useful life. If evidence of impairment arises, the asset will be written down to its recoverable amount.
## **1.7 Cash and cash equivalents**
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
## **1.8 Financial instruments**
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously
13
**BEYOND THE BATTLEFIELD** FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
## **NOTES TO THE ACCOUNTS CONTINUED…**
## **1.9 Basic financial assets**
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
## **1.10 Basic financial liabilities**
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
## **1.11 Derecognition of financial liabilities**
Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or cancelled.
## **1.12 Employee benefits**
The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
## **1.13 Critical accounting estimates and judgements**
In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
14
**BEYOND THE BATTLEFIELD** FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
## **NOTES TO THE ACCOUNTS CONTINUED…**
## **2 Generated Funds**
|**Unrestricted**
**Restricted**
**Funds**
**Funds**
£
£
Coffee Shop
74,371
-
Grants
-
240,493
**Totals 2025**
**74,371**
**240,493**
**Totals 2024**
**80,808**
**103,258**
**Activities for generating funds**
**Unrestricted**
**Restricted**
**Funds**
**Funds**
£
£
Generated income
19,086
-
**Totals 2025**
**19,086**
**-**
**Totals 2024**
**59,717**
**-**
**Staff Costs and Numbers**
Wages and Salaries||**2025**
**TOTAL**
£
**74,371**
**240,493**
**314,864**
**184,066**
**2025**
**TOTAL**
£
**19,086**
**19,086**
**59,717**
**2025**
£
146,877
**146,877**|**2024**|**2024**|
|---|---|---|---|---|
||**Unrestricted**
**Restricted**
**Funds**
**Funds**
£
£
74,371
-
-
240,493||**TOTAL**
£
80,808
103,258||
||**74,371**
**240,493**||**184,066**||
||||**2024**||
||**80,808**
**103,258**||||
|
Generated income
**Totals 2025**
**Totals 2024**
**Staff Costs and Numbers**
Wages and Salaries|||||
||**Unrestricted**
**Restricted**
**Funds**
**Funds**
£
£
19,086
-||**TOTAL**
£
59,717||
||**19,086**
**-**||**59,717**||
||||**2024**
£
128,373|**2024**|
||**59,717**
**-**||||
||||||
||||**128,373**||
## **3 Activities for generating funds**
## **4 Staff Costs and Numbers**
No employee received emoluments of more than £60,000 (2024: None)
The average monthly number of employees (including the trustees) during the year, calculated on the basis of full time equivalents, was as follows:
|**2025**|2024|
|---|---|
|Number|Number|
|13|11|
15
**BEYOND THE BATTLEFIELD** FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
## **NOTES TO THE ACCOUNTS CONTINUED…**
## **5 Expenditure on charitable activities**
Analysis of resources expended
|Advertising
Branding bay
Cafe Expenses
Heat and Light
Insurance Expense
Miscellaneous Expense
Office Expense
Payroll Costs
Professional Fees
Project Costs
Rent and Rates
Repairs and Maintenance
Telephone and Internet
Travel and Meetings
Vehicle Expense
**Totals 2025**
**Totals 2024**
**6** Accountancy
Bank Fees
**Totals 2025**
**Totals 2024**|**2025**
**Unrestricted**
**Restricted**
**Funds**
**Funds**
**TOTAL**
£
£
£
1,245
-
**1,245**
150
-
**150**
12,351
33,219
**45,569**
587
-
**587**
373
1,000
**1,373**
2,594
-
**2,594**
265
-
**265**
27,526
119,351
**146,877**
3,035
26,795
**29,830**
-
5,801
**5,801**
13,713
21,000
**34,713**
7,222
3,565
**10,787**
1,164
24,596
**25,760**
222
2,951
**3,173**
894
-
**894**
**71,341**
**238,278**
**309,618**
**-**
**185,426**
**185,426**
1,053
2,215
**3,268**
189
-
**189**
**1,242**
**2,215**
**3,457**
**3,499**
**-**
**3,499**|**2024**|
|---|---|---|
|||**TOTAL**
£
150
-
-
10,978
4,346
216
8,275
128,373
-
-
30,660
-
2,428
-
-|
|||**185,426**|
|||3,105
394|
|||**3,499**|
||||
16
**BEYOND THE BATTLEFIELD** FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
## **NOTES TO THE ACCOUNTS CONTINUED…**
## **7 Tangible Fixed Assets**
|**Tangible Fixed Assets**||||
|---|---|---|---|
|**COST**
Additions
Disposals
**DEPRECIATION**
**NET BOOK VALUE**
At beginning of period
At 31 March 2025
At 1 April 2024
At 31 March 2025
At 1 April 2024
Charge for the year
At 31 March 2025||**Land &**
**Buildings**|**Land &**|
|||358,722
-
-||
|||**358,722**||
|||-
-||
|||**-**||
|||358,722||
|||**358,722**||
|**8**
**9**|**Debtors**
Grants Receivable
Prepayments
**Creditors**
Payroll PAYE
Trade Creditors
Accruals & Deferred Income|**2025**
2024
£
£
3,500
3,500
-
-|2024|
|---|---|---|---|
|||**3,500**
**3,500**||
|||**2025**
2024
£
£
28,498
29,750
17,850
15,442
2,400
1,600|2024|
|||**48,748**
**46,792**||
## **10 Independent examiner's remuneration**
The independent Examiner's remuneration amounts to an Independent Examination fee of £800
17
**BEYOND THE BATTLEFIELD** FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
## **NOTES TO THE ACCOUNTS CONTINUED…**
|**11 **|**Funds**
Balance at Movement in
Resources Transfer of **Balance at**
1 April
2024
Incoming
Outgoing
Funds
**31 March**
**2025**
**Restricted funds**
£
£
£
£
**£**
AFCFT - CONNECTIONS PROJEC
-
6,750
(6,750)
-
-
AFCFT - PACE Project
-
55,000
(55,000)
-
-
AFCFT / OVA
-
97,000
(97,000)
-
-
CFNI / DOH
-
39,743
(39,743)
-
-
The Rank Foundation
-
42,000
(42,000)
-
-
**Total restricted funds**
**-**
**240,493**
**(240,493)**
**-**
**-**
**Unrestricted funds**
General
19,875
93,457
(72,583)
(43,292)
**(2,543)**
Designated Funds **
315,430
-
-
43,292
**358,722**
**335,305**
**93,457**
**(72,583)**
**-**
**356,179**
**Total net asset funds**
**25,384**
**333,950**
**(313,076)**
**-**
**356,179**|Balance at Movement in
Resources Transfer of **Balance at**
1 April
2024
Incoming
Outgoing
Funds
**31 March**
**2025**|
|---|---|---|
|||**-**
**240,493**
**(240,493)**
**-**
**-**
19,875
93,457
(72,583)
(43,292)
**(2,543)**
315,430
-
-
43,292
**358,722**|
|||**335,305**
**93,457**
**(72,583)**
**-**
**356,179**|
|||**25,384**
**333,950**
**(313,076)**
**-**
**356,179**|
## **** Designated Fund – Land and Buildings**
The trustees have designated funds to reflect the value of the charity’s land and buildings. These assets are essential to the charity’s ongoing operations and are therefore not available for general expenditure. The designation represents the net book value of the property held for charitable use.
## **12 Post-Balance Sheet Events**
Nothing to report.
## **13 Related Parties**
The Charity does not have any related parties.
## **14 Trustees remuneration & expenses**
During the year, no Trustees received any remuneration (2024 - £NIL). During the year, no Trustees received any benefits in kind (2024 - £NIL). During the year, no Trustees received any reimbursement of expenses (2024 - £NIL).
18