WILLIAM WILSON WILLIAIIJ WILSON Chartered AttOUlltar)ts 25 SIr0 R(od 8T18 giiy +4410128 9S92 0240 wWrf.vMacUTrlan¢Y.c¢M SOS N.1. {A company limited by guarantee) Annual Report and Financial Statements 31 December 2022 Company Reglstratlon Number: N1061293 Charity Registration Number: NIC100247
SOS N.1. Report and accounts for the year ended 31 December 2022 Contents Page Trustsès, Annual Report Statement of dlrectors. rospon5ibilities Independent Accountant's Report 11 Funds Statements... statement of Financial Activities 13 Movements in funds 15 Summary offunds 15 Balance sheet 16 Notes to the accountg 18
SOS N.1. Trustees, Annual Report for the year ended 31 December 2022 The Trustees present their Report and Accounts for the year ended 31 December 2022, which also comprises the Diréctors, Report required by the Companies Act 2006. Reference and administrative details The charity name The legal name of the charity is-.- SOS N.1. The charity is also known by its operating name. SOS Bus N.1. The charitys areas operation and UK charitable registration Tha charity is registered in Northern Ireland with th8 Charity Commission in Northem Ireland (CCNI) with charity number NIC100247 Legal structure of the charity The charity is constituted as a a Company limited by guarantee, registered under the Companies Act. Th8 gov&rning document of the charity is the Memorandum and Articles of Association estsblishing the company under company legislation. There are no restrictions in the governing documents on the operation of the Charty or on its investment powers other than those imposed by Charity Law. By operation of law, all trust88s are directors under the Companies Act 2006 and all directors are trustees under Charities legislation and have responsibilities, as such, under both company and charity legislation. The tNstees are all individuals. The principal operating address. telephone number, email and web addresses of the charity Weavers Court Business Park Belfast BT12 5GH Telephone Email address 028 9066 4505 info@sosbusni.com www.sosbusni.com Web address
SOS N.1. Trustees, Annual Report for the year ended 31 December 2022 The registered ofrice of the charity for Companies Act purposes is'.- 25 Shore Road Holwod Northern Ireland, BT18 9HX The Trustees in office on the date the report was approved were: Mr M J Brooks Mrs F Douglas Mr J P Hughes Mr P Loughins Mrs S C Henderson Miss M Dunne Mr D J Maguir8 MrDGMark The followlng persons Served as Trust888 durlng the year ended 31 December 2022 :. The trust8es who served as a trustee in th8 reporting period. and, if applicable, their dates of appointment or resignation during the year were- Name Appolnted Reslgned/Retlred Mr M J Brooks Mr P H Donnelly Mrs F Douglas Mr J P Hughes Mr P Loughins Mrs S C Henderson 22 November 2022 Post year end appointtnents: Miss M Dunne Mr D J Maguirp. MrDGMark 15 May 2023 1fj May ?n?.3 15 May 2023 All the trustees are also members of the charity.
SOS N.1. Trustees, Annual Report for the year ended 31 December 2022 Objects and activltles of the charlty The purposes of the charlty as set out In Its governlng document The Charty's objects are specifically restricted to the following.. advancement of health or saving of lives by providing emergency medical treatment and care., relief of those in need by reason of youth, age, ill-health, disability, financial hardship or other disadvantage through the provision of non emergency medical care. treatment. advice. emotional support and sustenance., advancement of education of children and young people up to the age of 25 years old including vocational training and training in life skills., advancement of citizenship and community development by provislon of advice, information and prOsS of referral to professional agencies. advancement of education of volunteers including training in health and safety and life skills. The main activities undertaken in relation to those purposes during the year The main activities undertaken during the year to further those purposes are detailed below. Night Time Servic6s: Creating Safer Streets. Volunteers provide non-judgemental, caring welfare support to anyone who is in need or feels vulnerable. Day Time Response Team: Street based talking therapy and crisis intervention. Supporting people with complex lives who struggle to acGess Mental Health Services and other support networks. This was a Service introduced in 2021, which continu8d to dèvelop during 2022 following a Pilot Programme designed to understand the need identified by PSNI. Event Welfare: Part of the multi-agency health and safety team, at Concerts and other major events, SOS provides a Safe Space for mental health intervention, substance use recovery and support to g8t home safely. Signposting Project-. Volunteer-led initiative to ensure clients who Come to the SOS Bus with complex, long-tenn needs receive the best possible care. Volunteers are trained to effectively signpost clients to partner organisations. Volunteer Training & Development.. Training and equipping volunteers with skills to deliver effective street based interventions. Empowering volunteers to lead the design and development of SOS services. SOS Bus Nl trains and equips volunteers to Greate Safe Spaces on the streets of Belfast. SOS Bus Nl is a volunt88r centred organisation. we are committed to delivering services in partnership. Our progrsmmes are co-designed, developed and evaluated with volunteers, clients and our multi agency partners.
SOS N.1. Trust88s' Annual Report for th8 year ended 31 December 2022 SOS Nl Volunteers are trained to deliver First Aid, Harm Reduction, Place of Safety. Mental Health Intervention. Naloxona, Signposting and R8f8rrals. Suicid& De-èscalation. Transport to A&E or lo Safe Space. SOS Nl works in partnership with those agencies supporting the refugees and asylum providing transportation support to refugee and asylum seeking families being resettled in Northern Ireland. SOS Nl works in partnership with the emergency services. statutory senfices. other charities, and businesses. schools. universtties and community groups to meet the serious social problems that our volunteers encounter, making Belfast a safer place for everyone. Working in close collaboration with the Police and Ambulance service, we are able to clearly evidence our ability to mitigate aspects of crime and lower unnecessary hospital admissions. The main activities undertaken during the year to further the charlty& purpose for the public benefit The beneficiaries continued to be the general public living in Northern Ireland, particularly childr8n. young people and vulnerable members of the community who ara: Victims of assault Experiencing homelessness In fear of violence or crime In need of listening ear support - Victims of substance misuse Injured or unwell Lonely or isolated Experiencing suicidal thoughts The main activities undertaken during the year to further this purpose are detsiled below. SOS Nl deploy the following resources to create spaces and support service delivew. 1 sixty foot flexi bus - providing Safe Spaces for anyone in their time of need 2 response mini buses SOS Volunteer Teams respond to calls from PSNI. Bars and the public to bring vulnerable people from across the city to the big bus where volunteers can provide in-depth I'e.
SOS N.1. Trustees. Annual Rèport for the year ended 31 December 2022 During 2022, Night Time Response SerVis were delivered during the Night Time Economy each Friday and Saturday night and at other key identified times, led by a committed group of 14 Team Leaders. This year the Team welcomed 23 new welfare volunteers and 1 nèw driver. 1.580 clients were supported on board the SOS Buses. 362 people were under the influence of drugs or alcohol. 178 were experiencing homelessness. 108 mental health interventions were delivered and 14 suicide inteTventions. SOS Nl delivered Welfare Services at 27 Concerts in partnership with PSNI, Belfast City Council and Event Medical Staff. 690 people were referred for caring welfare support. 17 minors were 5UPPOrted to get home safely. 575 people were given support and a safe space to recover from substance use and 139 listening interventions were delivered. In response to incr8asing needs identified by PSNI, SOS Nl increased our Daytime Service. SOS Nl Response Teams operated a Daytime Service in Belfast City C8ntre from 2pm - 6pm Monday to Friday. The Programme was led by a volunteer steering group, many of whom have lived experience. The development and delivery of the Daytim8 Service is co-designed by the community we support,. feedback is ragularly sought from dients, partners and local businesses through workshops, interviews and informal conversations. This continuing programme supports service users who struggle to access Mental Health Services and other statutory networks via traditional routes. This Response builds on the 16 years of experience SOS Nl has developed through Night Time Services providing support to people, reducing pressure on A&E and Police and signposting them to long term services. During 2022 Daytime Response Teams provided 1,970 interventions. 586 people were in need of mental health support and 62 were signposted on to a partner organisation for long term support. 640 people were experiencing homelessness. SOS Teams administered naloxone to 8 people who were experiencing opiale overdose. This year we have continued to adapt our Safe Spaces and ways to signpost., 2022 partners include The Welcome Organisation, Extem, NEXUS, The Rowan Sexual Assault Referral Centre. Stop the Traffik, Public Initiative for Ihe Prevention of Suicide and Harm and Alcoholics Anonymous.
SOS N.1. Trustees, Annual Report for the year ended 31 December 2022 The trustees have had regard to the Charity Commission's guidance on public benefit in managing the activities of the charity. The main achi8v8ments and performance of the charity during the year Results for the financial year ended 31 December 2022 are provided in the Statement of Financial Activities on page 13 of the financial statements. A summary of the assets and liabilities as at 31 December 2022 are provided in the Balance Sheet on page 16. The financial statements should be read in conjunction with their related notes, which appear on pages 18 to 29 and have been prepared in accordance With Ihe Charities SORP (FRS 102). In summary.. 1. Total incoming resources have increased by 60h to £225,477 (2021: £212,082) 2. Total resources exp&nded have increased by 500/0 to £288,141 (2021.. £192,035) 3. There was a net deficit of £62,664 in th8 ar {2021= net surplus of £20.047). Fundraising activitles during the year The charity relies on grant ald from the donors id8ntified in the account5 and on the generous donations from individuals and businesses, whose support is valued. The difference the charitys perfomiance durlng the year has made to the beneficiaries of the charity and the wider society The charivs performance during the year has contributed to safeguarding the physical and emotional well being of its beneficiaries. Wider society has benefitted as the charivs pres8nce has helped to ease pressure on resources such as PSNI, Health Trust, NIAS and Belfast City Council. Structure, governance and management of the charity The methods used to recruit and appoint new charity trustees As set out in the charitys Articles of Association. the charty may by ordinary resolution: appoint a person who is willing to act to be a Trustee,. and determine the rotation in which any additional Twstees are to retire.
SOS N.1. Trustees. Annual Report for the year ended 31 December 2022 No person other than a Trustee retiring by rotation may be appointed a Trustee al any general meeting unless.. he or she is recommended for re-election by the Trustees. or not less than fourteen nor more than thirty five clear days before the date of the meeting. the Charity is given a notice that: -is signed by a member entitled to vote at the meeting; -states the member's intention to propose the appointment of a person as a Trustee- contains the details that. if the person were to be appointed, the Charity would have to file at Companies House,. and - is signed by the person who is proposed to show his or her willingness to be appointed. All persons who are entitled to receiv8 notice of a general meeting must be given not18SS than seven nor mor8 than twgnty eight days. notice of any resolution to be put to the meeting to appoint a Trustee other than a Trustee who is to retire by rotation. The Trustees may appoint a person who is willing to act as a Trusteee. A Trustee appoint8d by a resolution of the other Trustees must retire at the next annual general meeting and must be taken into account in determining the Trustees who are to retire by rotation. The apF)ointment of a Trustee, whether by the charity in a general meeting or by the other Trustees. must not cause the numb8r of Tnjstees to exed any number fixed as the maximum number of Trust&8s. The charity s organlsatlonal structure The charty is managed by a diverse and experienced board of trustees supported by a team of dedicaled employees and volunteers. The day to day operational activity of SOS N.1. is board led, supported by 4 employees. The trustees'bankers and advisors Bankers Solicitors Danske Bank Limited, Doneqall Square West, Belfast. BT1 6JS Edwards & Co. 28 Hill Street. BefrasL BT12LA
SOS N.1. Trustees. Annual Report for the year ended 31 December 2022 Financial review The charitys financial posltion at the end of the year ended 31 December 2022 The financial position of the charity at 31 December 2022 and comparatives for the prior period. as more fully detailed in the accounts. can be summarised as follows=_ 2022 2021 Net (expenditure)lincome (62,6641 20,047 Unrestricted Revenue Funds available for the general purpose5 of the charity Total Unrestricted Funds 219,525 282.189 219,525 282,189 Total Funds 219,525 282.189 Financial review of the position at the reporting date, 31 December 2022 . The trustees consider the financial performance by the charity during the year to have been satisfactory, especially given the ongoing economic environment and fluctuations in the regional funding landscape r8sulting from Brexit. and the resutting concentration of charities seeking funding from a smaller pool of funders. Our fleet of buses was also changed. This included the scrapping of two flexi-buses which had become unsustainable. The charity generated a cash surplus of £6.203 and adjusted further for depreciation of £2,316 and an exceptional impaimient of £66.551 resulting in a deficit for the year of (£62,664). Policies on reserves. The Board's objectNe is to build reserves and hold them at a level equivalent to 6 tnonths operating costs. The Board of Trustees keep this position under constant review. Details of The Independent Examiner Mr William Wilson Member of Chartered Accountants Ireland 25 Shore Road Holywood BT18 9HX
SOS N.1. Trustees, Annual Report for the year ended 31 December 2022 Statement of the Directors. and Trustees, Responsibilities The charivs trustees are responsible for the preparation of the accounts in accordance with the terms of the Companies Act 2006, the Charities (Northern Ireland) Act 2008, as amended and The Charities (Accounts and Reports) Regulations (Northern Ireland) 2015 In particular, Ihe Companies Act 2006 and charity law require the Board of Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Board is required to :. - to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Stsndards and applicable lawl. select suitable accounting policies and apply them consistently, make judgements and estimates that are reasonable and prudent- prepare the financial statements on the going concem basis unless it is inappropriate to presume that the charity will continua in business,. state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material depariures disclosed and explained in the financial statements. The law requires that the trustees musl not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year. The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and 8xplain the charivs transactions and enabl& tham to ensure that the financial statements comply with the Companies Act 2006 and comply with regulations made under the Charities Act. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the pr8véntion and detection of fraud and other irregularities. Thg Trustees are also responsible for the Contents of the Trustees, report, and the statutory responsibility of tha Independent Examin8r in r8lation to th8 Trustees, report is limited to examining the report and ensuring that , on the face of the report. there are no material inconsistencies with the figuros di6¢1060d in tho financiol •totomcnt
SOS N.1. Trustees. Annual Report for the year ended 31 December 2022 Method of preparatlon of a¢¢ounts - Small company provisions The financial stat8rnents are set out on pages 13 to 29. The financial statements have been prepared implementing the FRS 102 SORP (Stat8ment of Recomm8nded Practice for Accounting and Reporting by Charities) 2015, {as amended by the Bulletin issued in February 2016), and in accordance with the Financial Reportlng Standard 102, (effective 1st January 2016) These financial statements have been prepared in accordance with the provisions in Parl 15 of the Companies Act 2006. applicable to companies subject to the small companies r8gim8. This report was approved by the board of trustees on 28 November 2023. Mr Peter Lou ns Director and Trust88 10
SOS N.1. Report of the Independent Examiner to the Trustees of the charitabla company on the accounts for the year ended 31 December 2022 I report on thé financial statements of the charitsble company on pages 13 to 29 for the year endèd 31 December 2022 which have been prepared in accordance wilh the Charitie5 (Northern Ireland) Act 2008, as amended (the Act) and with the Financial Reporting Standard 102, (effective 1st January 20161 as modified by FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporling by Charities) 2015, (as amended by the Bulletin issued in February 20161. published by the Charity Commission in Northern Ireland ICCNI) , effective January 2015 (The SORPI. under the historical cost convention and the accounting policies set OLrt on page 18. Respective responsibilities of the Trustees and the Independent Examiner As described on page 9, you, the charitable company's Trustees, who are also the Directors of the Company for the purposes of Company law, are responsible for the preparation of the financial statements in accordance with the Campanies Act 2006. the Charilies (Northern Ireland) Act 2008, as atnended and all other applicable law and with United Kingdom Generally Accepted Accounting Practi and for being satisfied that the financial statements give a true and fair view. The Trustees consider that the audit requirement of 65{2} of The Charities (Northern Ireland} Act 2008, a5 amended (The Acll does not apply, and that there is no r8quirem8nt in th8 memorandum and articles of the charity for the conducting of an audit. and that the accounts do not require an audit in awordance wlth Part 16 of the Companies Act 2006 and that no member or members have requested an audit pursuant to Section 476 of th8 Companies Act 2006. As a consequence, the Trustees have electèd that the financial ststements be subject to indep8ndent examination. Having satisfied myself that the charty is not subject to audit under any18gal provislon, or otherwise, and is eligible for independant &xamination, It is my responsibility to:_ a) examine the accounts under Section 65{3} of the Act; b) follow the procedur8s in the Dlrèclions to Independent Exarniners made by the Charity Commisslon In Northern Ireland and., c) stste whether particular matters have come to my attention. Basis of Independent Examinerfs Statement and scope of work undartaken I conducted my examination in accordance with the Directions to Independent Examiners made by the Charity Commission in Northern Ireland, setting OLrt the dutie5 of an Independent Examiner in relation to the conducting of an Independent Examination. An Independenl Examination includes a review of the accounting records kept by the charitable comparly and of the accounting systems employed by the charitable company and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial 5tstements, and seeking explanations from you, asTrustees. concerning such matters. The purpDSe of the examination is to establish as far as possible that there have been no breaches of charity legislalion and that the financial statemeiits Culiikjly willi I1"1 80RP, uii d I[ bdblb. uf vvid¥i ILg i¥l&vai Il lu 11 i¥ dl Iiuul Ils. dl Id disLlusuig in the financial statements. The prwedures undertaken do not provide all the eviden that would be required in an audit , and information Supplied by theTrustees in the cours8 of the examination is not subjected to audil tests or enquiries, and consequently I do not express an audit opinion on the view given by the financial ststemenls, and in particular, l express no opinion as to whether the financial statement5 give a true and fair view of the affairs of the charity, and my report is limitsd to the matters set out in th6 statement below. I planned and performed my examination so as to salisty myself that th8 objectlV8s of the Independent Examination are achi8V8d and before finalising the report l obtained written assurances from the Trustees of all material matters. 11
SOS N.1. Report of the Independent Examinèr to the Trustees of the charitable company on tho accounts for the year ended 31 December 2022 Independent Examlner's Statement, Report and Opinion Subject to the limitations upon the scope of my work as detsiled above . in connection with my examination, I can confirm that The accounts of this charitable company are not required to be audited under Part 16 of the Companies Act 2006. Thls is a report in respect of an examination carried out under 6513) of the Act and in accordance with Directions to Independent Examiners made by the Charity Commission in Northern Ireland which may be applicable; and that no matter has come to my attention in connection with my examination which gives me reasonable cause to b8li8V8 that in any materral respect the requirements to keep accounting records in accordance wilh Section 386 of the Companies Act 2006 and Section 63 of The Charities (Northern Iland} Act 2008, as amended., to prepare financial statements which accord with the accounting r8cords and comply with the accounting r8qulr8mènts of Section 396 of the Companies Act 2006 and The Charities (Northern Ireland) Act 2008, as amended and; have been prepared in accordance with the requirements of Section 396 of the Companies Act 2006 and and with Ihe methods and principles set out in the FRS102 Statement of Recommended Practice - Accounting and Reporting by Charities (effective January 20161 have not been met or to whlch, in my opinion, attention should be drawn in my report in orderto anable proper understanding of the accounts to be reached. /orf So Mr William Wilson - Independent Examiner Member of Chart8r8d Accountants Ireland 25 Shore Road Holywood BT18 9HX This report was slgnèd on 28 November 2023 12
SOS N.1. - Statement of Flnancial Activltles for the year ended 31 December 2022 Statement of Financlal Activities (including the Income and Expanditure Account for the year ended 31 December 2022, as required by the Companles Act 2006) SORP Ref Current year Unrestricted Funds Curreni year Re8tricttd Fund8 Currant y•ar Total Funds Prlor Y•ar Total Funds 2022 2022 2022 2021 Income & Endowments from: Donations & Legacies Charitable activities A1 92.779 92.779 132.698 71,863 140.219 132.698 Total income 92,779 132.698 225.477 212.082 Expenditure on: Raising funds Charitsble activities B1 13.474 141,989 20.702 111,996 34.176 253.965 38,145 153,890 Ti)tal expgndilurg 155.443 132,698 288.141 192.035 Net gains on invesbn8nts B4 N9t {gxp9ndi¢ure)Ilncome for the year 162,6641 162,664) 20.047 Transfers between funds Net income after transfers A-B-C {62,664) {62,6641 20.047 Net movoment in funds {62,664) {62,6641 20,047 Rèconciliation of funds:. Total funds brought forward 282,189 282.189 262,142 Totsl lunds carrfed forward 219.525 219,525 282,189 The 'SORP Ref indicated above is the classification of income set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agrepd tn the Balance Sheet. A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses. I the prior year transactions were unrestricted items, and no further analysis is required All activit18s derive from Gontinuing operations 13
SOS N.1. - Statement of Financlal Activities for the year ended 31 December 2022 SOS N.1. - Resources applied in the year onded 31 December 2022 towards fixed assets for Charity use:. 2022 2021 Funds generated in the year as d8tsiled in th8 SOFA Resour5 8pplled on functional fixed assets 162.664) 20,047 Net resources avallable to fund charitable activities {62,6641 20,047 The resources applied on flxed assets for charity use represents the cost of additions less proceeds of any disposals. The notes attachad on pages 18 to 29 form an integral part of these accounts. 14
SOS N.1. - Statement of Financbal Activities for the year ended 31 December 2022 Movements in revenue and capltal funds for the year ended 31 December 2022 Revenue accumulated funds Unrestricted Fund5 2022 Restrl¢tgd Fund5 2022 Total Funds 2022 Last year Total Funds 2021 Accumulated funds brought forward Recognised gains and losses before transfers 282.189 282.189 262.142 {62.6641 {62,6641 20,047 219,525 219.525 282,189 Closing revenu8 funds 219,525 219,525 282.189 Summary of funds UntriCted and Restricted Fund Total Fund Last Year Totsl Funds D[gnaled fvnds 2022 2022 2022 2021 Revenue accumulated funds 219,525 219.525 282,189 Total funds 219.525 219,525 282.189 The notes attached on pages 18 to 29 forni an integral part of these accounts. 15
SOS N.1. Balance Sheet a5 al 31 December 2022 SORP Note Ref 2022 2021 Fixed assets Tangible assets 11 A2 6,450 75,317 Total fixed assets 6,450 75,317 Current assets Debtors Cash at bank and in hand 12B2 B4 53.179 172,407 46.737 195,215 Total current assets 225,586 241,952 Creditors- amounts falling due within one year 13C1 112.511) 135.080) Net current assets 213,075 206.872 The total nol assets of the charity 219,525 282,189 The total nat assets of the charity are funded by the funds of th• charlty, as follows:. Unrestri¢t•d Funds Unrestricted Revenue Funds 15D3 219,525 282,189 Total charfty funds 219.525 282,189 16
SOS N.1. Balance Sheet as at 31 December 2022 The 'SORP Ref indicated above is th8 classification of Balance Sheet items as set out in the formal SORP documents. As reqUId by paragraph 4.60 of the SORP, th8 brought forward and carried forward funds above have been agreed to the SOFA.. The directors are satlsfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. The members have not required the company to obtain an audit in accordance with section 476 of the Act. The directors acknowledge Iheii responsibilities for complwng with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. The charity is subject to Independent Examination under charity legislation, and the report of the Independent Examiner is on page 12. The financial statements have been prepared in accordance with the provisions in Part 15 of the Companie5 Act 2006. applicabl8 to companies subj8Ct to th8 small compani8s regime. Mr Peter Loughi Trustee Approved by the board of trust88s on 28 November 2023 The notes attached on pages 18 to 29 form an integral part of theso accounts. 17
SOS N.1. Notes lo the Accounts for the year ended 31 December 2022 1 Accounting pollcles Policies relating to the productlon of the accounts Basis of preparatlon and accounting convention The accounts have been prepared on the accruals basis, under thè historical cost convention, and in accordan with the Financial Reporting Standard 102, (effective 1 st January 2016) and 'FRS 102 SORP (Statement of Recomrnended Practice for Accounting and Reporting by Charities) 2015, (a5 amended by the Bulletin issued in February 20161, published by the Charity Commission in Northem Ireland {CCNI} . effective January 2016, and in accordance wilh all applicable law in the charitys jurisdiction of registration. Going Concem These financial statements have been prepared on a going conrn basis as the trustees feel that the charity has adequate reserves with which to meet its obligations for the forseeable future. Risks and future assumptions The charity is a public benefft entity. Pollcles relatlng to categories of Income and income recognition Nature of Income Gross income represents the value, net of value added lax and discounts, of goods provided to customers and work carried out in respect of seThices provided to customers. Catsgories of Income Income is categorised as income from exchange transactions (contract income) and income from non- exchange transactions (glfts), investment income and other income. Income from exchange transactions is received by ihe charity for goods or seNices supplied under contract or where entitlement Is subject to fulfilling performance related conditlons. The income the charity receives is approximately equal in value to the goods or servi$ supplièd by the charity to the purchaser. Income from a non4xchange transaction is where the charity receives value from the donor without providing equal value in exchange, and includes donations of money. goods and services freely given without giving equal value in exchangè. Income recognition Income. whether from exchange or non exchange transactions. is recognised in the statement of financial activilies (SOFA) on a receivable basis. when a transaction or other event results in an increase in the charitls assets or a reduclion in its liabilities and only when the chariiy has legal entitlement. the income is probable and can be measured reliably. Incomè 5ubjgct to term8 and conditions whiGh must bo mot boforo tho charity io cntitlcd to tho rcJoufcoo io not reuugrilsed untll the condlilons have been MÈI. All income is accounted for gross, before deducting any related fees or rnsts. 18
SOS N.1. Notes to the Accounts for the year ended 31 December 2022 Accountlng for deferred income and Income recoivad In advanc6 Where tems and conditions relating to income have not been met or uncertainty exists as to whether the charity can meet any terms or conditions otherwise within its control. income is not recognised but is deferred as a liability until it is probable that the terms or conditions imposed can be met. Any grant that is subject to perfonanCe-re1ated conditions received in advance of delivering the goods and services required by that condition. or is subject to unmet conditions wholly outside the control of the recipient charity, is accounted for as a liability and shown on the balance sheet as deferred income. Deferred income is released to income in the reporting period in which the performance-related or other conditions that limit recognibon are met. When income from a grant or donation ha5 not been recognised due to the conditions applying to the gift not being wholly within the control of the recipient charity, it is disclosed as a contingent asset if receipt of the grant or donation is probable once those conditions are met. Where time related conditions are imposed or implied by 8 funder, then the income is apportioned to the time periods concemed,and, where applicable, is accounted for as a liability and shown on the balance sheet as deferred income. When grants are received in advance of the expendilure on Ihe activity funded by them. but there are no specific time related conditions. then Ihe income Is not deferred. Any condition that allows for the recovery by the donor of any unexpended part of a grant does not prevent recognition of the income concemed, bul a liability to any repayment is r8cognised when repayment becom8S probable. Donatèd goods, facilities and servl¢es Donated fixed assets are recognised at the current fair value. All such donations are recognised as donation income, and debited to fixed assets. Donated goods that are not flxed assets are accounted for at a fair value, unless it is impraclical lo reliably measure the value of the donated items. In the absence of any direct evidence of fair value of donated goods. then a value is dertved from the cost of the item to the donor or, in the case of goods that are expected to be sold, the estimated resale value after deducting any anticipated costs of sales. If it is impracticable to measure the fair value of goods donated for resale. or the costs of valuation OUe1gh the benefits. the donated goods are recognised as income when sold. with an equivalent amount being recognised as an expense. The costs of goods donated for distribution to beneficiaries is deemed to be the fair value of those g(K)ds upon receipt. When the goods are distributed freely or for a nominal consideration. then the carrying amount is adjusted at the time of sale. to the value at the point of distribution and the adjustment is shown as a cost of dnnalinns mailp. The carrying amount of any stock held for distiibution is assessed for impaimient at the reporling date. All donated g(M)ds are recognised as donation income, and debited to trading stock.when trading stock is subsequently sold. or appropriated to meet an expense. then the carying value of the stock is recognised as an expense. In ardance with the SORP, goods donated for distribution to beneficiaries. or for consumplion by the charity are included in legacies and donations,. Goods donated for resale are included in 'lncome from other trading activilies, 19
SOS N.1. Notes to th• Accounts for the year ended 31 December 2022 The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt. If the goods held are to be distributed freely or for a nominal consideration, then the carrwng amount is subsequenuy adjusted to reflect the lower of deemed cost adjusted for any loss of Servi potential and replacement cost. Replacemént cost is the economic cost incurred if the charty was to replace the service potential of the donated goods at its own expense in the most economic manner. Donated services and facilities {including seconded staff and use of property) are induded in the accounts on the basis of the value of the gfft to the charity. All donated setvices and facilities are recognised as donation income when received,{provided the value of the gift can be measured reliably) and recognised as an expense with an equivalent value. Policies relating to expenditure on good5 and services provided to the charity Recognltlon of Ilabilities and expenditure A liability, and the relatad expenditure. is recognised when a legal or constructive obligation exists as a result of a past event, and when it Is more likely than not that a transfer of economic benefi'ts will be required In settlement. and when the amount of the obligation can be measured or reliably estimated. Liabilities arising from future funding commitments and constructive obligations, including performance related grants, where the timing or the amount of the future expenditure required to settle the obligation are uncertain. give rise to a provlslon In the accounts, which is reviewed at the accounting year end. The provision is increased to reflecl any Increases in liabilities. and is decreased by the utilisation of any provision wlthin the period. and reversed rf any provlsion is no longer required. These movements are charged or credlted to the respective fvnds and activities to whlch th6 provision relates. Volunteers In accordance wilh the SORP, and In recognition of the difficulties in placing a monetary value on the contrtbution from volunteers, the contribution of volunteers is not included within the income of the charity- Howevér. the trustees value the significant contribution made to the aclivities of the charity by unpaid volunt88rs and this is described more fully in Note 5. Policies relating to assets. liabilities and provisions and other matters Tangible fixed assets Tangible fixed assets are measured at their original cA)st value, or subsequent revaluation, or if donated. a5 described above. Cost value includes all costs expendod in bringing the asset inlo its intended working condition. DuyivLl¢illuii lia¥ Yruvlud dl Ilig fulluwing raies In orcler to wriiè off the asaèts to thelr aniieipaied regiuu81 ' their estimated useful lives. Plant and mathinery Motor vehicles 33 % straight line 1(k25 DA straighl line A regular annual review of the likelihood of asset impaimgnt Is undertaken. 20
SOS N.1. Notes to the Accounts for the year ended 31 December 2022 Cash and bank balances Cash held by the charrty is included at the amount actually held and count8d at the year end. Bank balances. whether in credit or overdrawn. are shown at the amounts properly reconciled to the bank statements. Pensions - deflned contrlbution schemes The charity operates a defined contribution pension scheme. Contributions are charged to the profil and loss account as they become payable in accordance with the rules of the scheme. Fund Accounting Unrestricted funds are available for use at the discretion of the tnjstees in furtherance of the general objectives of the charity- Restricted funds are subjected to restrictions on their expenditure imposed by th8 donor or through the lerms of an appeal or as implied by law. 2 Llability lo taxatlon Thg Trustees consider that the charity satisfies the lesls set out in Paragraph 1 Schedule 6 of the Finan Act 2010 for UK rpOration tsx purposes. Accordingly. the Charty Is potentially exempt from taxation in respect of income or Capitsl gains received within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively on the specffic charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial Activities. 3 Wlndlng up or dlssolution of the charity If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity. 4 Net {deficit)Isurplus before tax In the flnanclal year 2022 2021 The net {deficitysurplus before tax in the financial year is stated after charging:_ Depreciation of owned fixed assets Pension costs 68.867 2.457 18.859 1.196 5 The contrfbutlon of voluntéérs As detailed in the Trustees. Report Ihe charily is hugely dependent on the support of volunteers and their assistance is very much appreciated (particularly as a lot of their work is carried out during unsociable hours). The arrangements with volunteers are difficult to value precisely in monetary terms and have not been r8cognised in the Statement of Financial Activities. The volunteers and the charity accept and agree that no contract of employrnent is Greated by these arrangements. 21
SOS N.1. Notes to the Accounts for the year ended 31 December 2022 6 Staff costs and amoluments Salary costs 2022 2021 Gross Salaries 6xcluding trustees and key management personnel Employerfs contribution to defined benefit pension schemes 96,330 2.457 84,551 1,196 Total salaries, wages and related costs 98,787 85.747 Numbers of full time employees or full time equivalents 2022 2021 The average number of total staff employed in the year was Neither the trustees nor any persons connected with them have received any remuneration from the charity or any related entity. either in the current or prior year. No employees received emoluments (excluding pension costsy in excess of £60,000 per annum. 7 Defined contribution penslon scheme5 Any liabilites and assets associated wtth the scheme are shown under debtor5 and creditors. 8 Remuneration and paymonts to Trustees and person5 connected with them No trustees or per50n5 connected with them received any remuneration from the charity, or any related entity. 9 Trustees. expenses No trustee expenses were incurred, either in the cuent or prior year. 10 Deferred Income - Unreslricted and Designated funds Opening Deferrals Released Received Deferred from prior less released at yoar end years in year Malone Ball MHF- Community Grant 2.080 25.000 (2.080) (25,000) Totsl 27.080 (27,080} 2022 2021 These deferrals are included in credilors 27,080 22
SOS N.1. Notes to the Accounls for tha year ended 31 December 2022 11 Tangible fixed assets Land and Buildings Plant & Motor fvlachinory Vehicles Total Cost At 1 January 2022 18,930 588,180 607,110 At 31 December 2022 18,930 588,180 607,110 Dèpreciation At 1 January 2022 Charge for the y8ar Write down of assets during the year 11,970 2.311 519,823 531,793 2,316 66,551 66,551 At 31 December 2022 14.281 586,379 600.660 Net book value At 31 December 2022 4,649 1,801 6,450 At 31 December 2021 6,960 68,357 75,317 12 Deblors 2022 2021 Prepayments and accrued income 53,179 46,737 53,179 46,737 13 Credltors: amounts falling due within one year 2022 2021 Trade creditors Accruals Deferred Income - Unrestricted & designaled funds PAYE, NIC VAT and other iaxes Other creditors 681 5,440 8,000 27,080 5.739 651 12,511 35,080 23
SOS N.1. Notes to the Accounls for the year ended 31 December 2022 14 Particulars of how particular funds are represented by assets and Ilabllities At 310ecember 2022 Unrestrlclod Designatsd Restrlcted funds funds funds Total Funds Tangible Fixed Assets Current Assets Current Liabilities 6,450 225,586 112.511) 6,450 225,586 (12.511) 219,525 219,525 At 1 January 2022 Unrestricted Designated Restricted funds funds funds Total Funds Tangible Fixed Assets Current Assets Current Liabiltt18S 75,317 241,952 (35,080) 75.317 241.952 {35,080) 282,189 282,189 15 Change in total funds overthe year as shown In Noto 14. analy5ed by individual funds Funds brought forward from 2021 Movefflent Transfers in funds in between funds in 2022 Funds carried forward to 2023 2022 See Note 16 Unr•strlcted and designated funds.". Unrestricted Revenue Funds 282.189 {62,6641 219.525 Totsl unrestrlctod and designated funds 282.189 (62.664) 219.525 Restricted funds.". Public Health Authority ARC - Dept of Ju5tica Communty Fund Community Foundation Total restricted funds Total charity funds 282.189 62,664 219,525 24
SOS N.1. Notes to the Accounts for the year ended 31 De¢8mb8r 2022 16 Analysls of movements in funds overthè yèar as shown In Note 15 Other Expenditure Gains & Losses 2022 Income Movemenl In funds 2022 2022 2022 Unrestricted and designated fiinds.". Unrestricted Revenue Funds 92,779 (155,443) {62.664) Restricted funds.'_ Public Health Authority ARC - Dept of Justice Community Fund Community Foundation 35.000 4.500 49,448 43,750 (35.000) (4,500) (49,448} 143,7501 225.477 (288.141) (62.664 17 The purposes for whlch the funds as detailed in note 15 are held by the charlty are:. Unrestricted and designated fvnds... Unrestrlcted R8V8nue Funds These funds are held for meeting the objectives of the charity, and to provlde reserves for futur8 activities, and . subject to charity legislation, are free from all réstrictions on their use. Restricted funds... Restricted Revenue Funds Restricled funds are funds reiVed for specific purposes within the overall aims of Ihe charily and are used in the year In which they are received, with no balance of funds remaining at year end. 18 Ultimate controlling party The charity is under th8 control of its legal members. Every member of the charity is obliged to contribute such amount as may be required not exceeding £1 to the assets of the company in the event of its being wound up while he or she is a member, or within one year after he or she ceases to be a member. 25
SOS N.1. Detailed analysls of Income and expendlture for the year ended 31 December 2022 as required by the SORP 2015 This analysls Is classsified by conventional nomlnal descrlptlons and not by activity. 19 Donations and Legacles CUrnt year Unrestrirted Funds CUrnt year Restricted Funds Current year Total Funds Prior Year Total Funds 2022 2022 2022 2021 Donations and gift5 from individuals Voluntary donations Belfast Hotel Group Belsonic Malone Ball Golf Day Tennents Nl BelFa5t One 36.130 7.500 6.000 16,344 4,705 10,000 36,130 7.500 6.000 16.344 4.705 10.000 33,774 10,000 5,000 11.095 1,994 1.500 2,000 5,000 1.500 Belfast City Council Co-operation Ireland Harbour Comissionerg Queens Universty Victoria Homes CFC Beffasl 9.600 9,600 1.500 1.000 1,500 1,000 Total donations and glfts from Indlvlduals 92,779 92.779 71.863 Total Donatlons and Legacies A1 92,779 92,779 71.863 20 Charltable Income from funders Current ye•r Unrestricted Funds Current year Restricted Fund5 Current year Total Funds Prforyear Total Funds 2022 2022 2022 20 Contractual paymenls from public bodies to fund charitable activitses Public Health Authority AKL - L)ept ot Justice Community Fund Community Foundatio MHF- Community Grant 35,000 4.500 49,448 43,750 35.000 4,500 49.448 43.750 43.750 19.791 66,678 10.000 Total contraclual payments from publlc bodles 132.698 132,698 140.219 Total Charitable Income from funders 132,698 132,698 140,219 26
SOS N.1. Detalled analysls of Income and expenditure for the year ended 31 December 2022 as required by the SORP 2015 21 Total Income from charltable activilles Current year Current yr Unrestrkted Restrlcted Fund$ Funds Currènt yèar Totsl Funds Prlor Year Totsl Funds 2022 2022 132,698 2022 132,698 2021 140.219 Total Charitable income from funders Total from charltable actlvlties 132,698 132,698 140,219 22 Expendtture on charltable activities - Direct spending Currnnt y•ar unStrIcted Funds Curr•nt year Restrlcted Funds CUrn1 year Total Fuftds Prioryear Total Funds 2022 2022 2022 2021 Relief driver Pro Paramedi¢slMedical and PPE supplies Communlty meallctvic innovation programme Vehicle maint8nance Vehicle fuel Catering supplies Volunteer dothingltraining Event expenditure 2,219 3,409 5,628 4.481 2.086 1.500 13,471 3,288 176 3,193 3.589 2,595 879 2.911 5,617 5.513 3,988 1,351 4,473 8,631 9.102 6.583 2,230 7.384 14,248 Total direct spending B2a 17,810 27,365 45,17S 28,195 27
SOS N.1. Detalled analysis of income and expendlture for the year ended 31 December 2022 as required by the SORP 2015 23 Support costs for charitable activities Currènt ar UnMstrlct•d Funds Currènt y•ar R•strid8d Fun(ts Curr•nt y•ar Total Fund Prlor Year Total Funds 2022 2022 2022 2021 Employee costs not included in direct costs Salaries - Administrative staff 24,503 37,651 62.154 46,406 Defined benefit pension cost - administrative staff Mileage and other expenses 969 1,488 2,457 1.196 13 21 492 Premises Expenses Rent payable under operating leases Rates and water charges Light heat and power 9,692 347 4,300 14,893 532 6,608 24.585 879 10,908 7,969 9,226 Admlnistrative overheads T81éphone. fax and internet D8slgn, printing and stationery Repairs and computer costs PR and consultancy Advertising Sundry expenses Insurance 1,342 775 742 2.405 203 954 4,008 2,061 1,192 1.139 3.695 313 1.465 6,158 3,403 1,967 1,881 6,100 516 2,419 10.166 3,673 2,676 9.633 1.800 216 3.724 12.132 Financial costs Bank charges Depreciation & Amortisation in total for th8 period 214 68.867 214 68.867 278 18,859 Total support costs 119,334 77,216 196,550 118,280 24 Other Expendlture- GovemanGe costs Currènt yèar Unr•strlctèd Funds Currènt yèar Rèstrict•d Funds Currènt ar Total Funds PrlorY•ar Total Funds 2022 2022 2022 2021 Professional fEs¥1S Accountancy 1.514 3,311 2.326 5,089 3.840 8,400 2.3T5 5,040 Total Govemance costs 4.825 7.415 12.240 7.415 28
SOS N.1. Detalled analysis of Income and expenditure for the year ended 31 December 2022 as required by th8 SORP 2015 25 Total Charitable expenditure Current year Unr8strlcted Fund$ Current year Restrlcted Funds Current year Total Funds Prlor Year Total Funds 2022 2022 2022 2021 Totsl direct spending Total support costs Total Governance costs B2a B2d B2e 17,810 119,334 4,825 27,365 77,216 7,415 45.1T5 196,550 12.240 28,195 118,280 7,415 Total charltable expenditure B2 141,969 111,996 253,965 153,890 26 Expenditure on raising funds and costs of investment management Current year Unrestricted Funds CUrnt year Restrlcted Funds Current year Total Funds Prfor Yèar Total Fund 2022 2022 2022 2021 Gross vgeS and salaries - fundraising 8divities 13.474 20,702 34,176 38,145 Tolal fundralsing costs Bl 13A74 20,702 34.176 38,145 29