WILLIAM WILSON WILUAI YIIUWJN BT18 C< +44 (0) * 9&20240 SOS N.1. (A company limited by guarantee) Annual Report and Financial Statements 31 December 2023 Company Registration Number. N1061293 Chaiity Regi5trntion Number: NIC100247
SOS N.1. Report and accounts for the year ended 31 December 2023 Conlents Pagfj Trustees. Annual Report Statsment of diroctors. responslbllltles Ind•p•nd8nt Accountant's Report 10 12 Funds Statements statement of Financial ActitIoS Statsment of Financial Activities - Prioryear statement 14 15 Movements in funds 16 16 Summary offunds Balance shgat Notes to the accounts 17 19
SOS N.1. Trustees. Annual Roport for the year ended 31 December 2023 The Trustees present their Report and Ac¢ounts for the year ended 31 December 2023. which also comprises the Directors, 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 charltys arth operation and UK chantable restratIOn The charity is registered in Northem Ireland with the Charity Commission in Northern Ireland (CCNI) with charity number NIC100247 Legal stnKture of the charity The charity is constituted as a a company limited by guarantee, registered under the Companies Act. The governing document of th8 charity is the Memorandum and Artides of Association establishing the company under company legislation. There are no restrictions in the goveming documents on the operation of the Charty or on it5 investment powers other than those imposed by Charity Law. By operation of law. all trustees 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 trustees are all individuals. The prfnclpal operating address. telephone number, emall and web addresses of the charlty are:. Weavers Court Business Park Belfast BT12 5GH Telephone Email address 028 9066 4505 info@sosbusni.com vMv.sosbusni.com Web address
SOS N.1. Trustees. Annual Report for the year ended 31 December 2023 Th8 registerèd office of the charity for Companies Act purposes is'.- 25 Shore Road Holywood Northèrn Ireland, BT18 9HX The Trustses In office on the date the report was approved were:. Mr M J Brooks Mr P Loughins Mrs S C Henderson Miss M Dunne Mr D J Maguire MrDGMark The following persons served as Trustees during the year ended 31 December 2023 :. The trustees who served as a trustee in the reporting period, and, if appllcable, their dates of appointment or resignation during the year were:. Name Appointed Resigned/Retired Mr M J Brooks Mrs F Douglas Mr J P Hughes Mr P Loughins Mrs S C Henderson Miss M Dunne Mr D J Maguire MrDGMark 29 November 2023 29 Nov8mber 2023 15 May 2023 15 May 2023 15 May 2023 All Ihe trustees are also members of the charity.
SOS N.1. Trustees, Annual Report for the year ended 31 December 2023 Objects and actlvities of the charity The purposes of the charity as set out in its goveming docunnt The Chariws objects are specifically restricted to the following= - advancement of health or saving of lives by providing emergency rnediL21 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 communty d8velopm8nt by provision of advice, information and process of referral to professional agencie5', advancement of education of volunteers including training in health and safety and lrfe skills. The main activltles undertaken in relation to those pUoseS during the year The main aclivilies undertaken during the year to further those purposes are detailed below. Night Tim8 Services: Creating Safer Streets. Volunteers provided compassionate. non-judg8mental support lo anyone who in need or feeling vulnerab18, ensuring their safety and welkbeing. Day Time Response Team: Street-based therapy and crisis inteNention. Launch8d in 2021, this S8rvice continued to grow in 2023 following a pilot programme in partnership with PSNI, It offers e55ential mental health support and crisis intervention for individuals with complex lives who face barriers in acc8ssing s8rvices. Event Welfare ServIS.. As part of a multr-agency health and safety team at concerts and major events, SOS promded safe spaces for mental health interventions. substance use recovery, and assistance in getting people home safety. Signposting Project= Led by volunteers. this initiative ensure5 that individuals with long-term. nmplp.x np.p.rls rp.r.p.ivp. thp. xpprnpriatp rArp Ilnliintpprs arp trainpd tn r.nnnprt rJipnls tn partnpr oiganisations for sustained support. Volunteer Training & Development= Volunteers are equipped with skills necessary for delivering effective street-based interventions. They are encouiaged to contribute to the design and development of SOS services, ensuring a community-driven approach.
SOS N.1. Trustees. Annual Report for the year ended 31 Decembèr 2023 Overview of SOS Bus Nl SOS Bus Nl is committed to creating safe spaces across Belfast. As a volunteer-centred organisation, our services are co-designed. developed, and evaluated in collaboralion with volunteers. clients, and muNFagency partners. Our volunteers are trained to provide- .First Aid -Harm Reduction .Mental Health Intervention .Naloxone Administration .Suicide De-escalalion .Safe transport to A&E or other safe spaces We also collaborate with agencies supporting refugee families. providing vital transport and resettlement assistance for asylum seekers in Northem Ireland. Collaboration with Partn913 SOS Bus Nl works closely with 8m8rg8ncy servic8S. Statutory bodies, oth8r charities, universities, and community groups lo tackle serious social issue5. Our collaboration with the Police and Ambulance services has reduced crime rates and unn8C8ssary hospital admissions, making Belfast safer for everyone. The maln activities undertaken during the year to further the charitys PUq)ose for the public beneflt 88neficiaiies The charity continues to support the gèneral public of Northern Ireland, with a focus on vulnèrable populations, including- .Viclims of assault .Individuals experiencing homelessness .Those in fear of violence or crime .Victims of substance misuse .Those feeling lonely or isolated .Individuals experiencing suicrdal thoughts Koy tloJoureoJ Deploycd To facilitate service delivery in 2023. SOS Nl utilised". .A 60-foot Flexi Bus, providing a safe space for anyone in need .Two response minibuses, allowing volunteer teams to respond to calls from PSNI. bars, and the public to transport vulnerable individuals to our bus for comprehensive care.
SOS N.1. Trustees. Annual Reportforthe yoarondod 31 December 2023 2023 Service Delivery •Night-Time Response servIs were provided each Friday and Saturday as part of the Purple Flag Night-Time Economy initiativa. A team of 12 Team L8ad8rs w8lcomed 27 new welfare volunteers and 1 new driver this year. .The SOS Bus supported 1299 clients. including 849 people under the influence of drugs or alcohol, 150 individuals experiencing homelessness, 49 mental health interventions. and 32 suicide interventions. .SOS Welfare Services were delivered at 20 ConrtS. supporting 697 people all of whom were provided with a safe space for substance recovery. 60 clients were brought home by SOS Response Mini-bus. 240 young people were collected by Parents or Relatives. Daytime SeNices The Daytime Response Team delivered 519 interventions, supporting: .49 individuals in need of mental health support .370 peop18 8xperiencing homelessness .117 individuals who were r8ferr8d to partner organisations for long-temi care Partnership and adaptation In 2023. collaboration remained central to our work. By partnering with organisations such as Belfasl City Council, PSNI, The Ambulance Service of Nl, the Welcome Organisation, Extem. NEXUS, and Alcoholics Anonymous, we provided more comprehensive support to those in need. These collaborations allowed us to adapt our Saf6 Spaces and signposting initiatives. ensuring our SeNiS remained responsive to the evolving challenges faced by our clients. Whether offering mental health support, addiction recovery assistsnce, or safe transport, these partnerships helped us deliver a wide range of effective services. Our involvement in the Purple Flag Initiative further highlights the importance of partnership. The Purple Flag status, an accredrtalion that recognises safe and well-managed night-tiffle economies, refiects our commitment to making Belfast's city centre a safèr pla for everyone. Working with the Police Service of Northern Ireland (PSNI). Belfasl City Council. Belfast BIDS. local businesses. and other cornmunty organisations, we contribute ta reducing crime and supporting vulneiable individuals. These collaborative effoTts underscore the power of partnerships in addressing complex social Issues. Lly pooling resources and expertise. we ensure our services are integrated into a broader strategy for public safety and welfaie, providing impactful, long-term So110n5 for the Belfast community. Together, we are building a more connected support system to make the city safer. more inclusive. and better equipped to meet the needs of vulnerable popul*ions. The trustees have had regard to the Charity Comrnission's guidance on public benefit in rnanaging th8 activities of the charity.
SOS N.1. Trustses, Annual Report for tha year ended 31 December 2023 The main achievements and perfomiance of the charity during the year Results for the financial year ended 31 December 2023 are provided in the Statement of Financial Activities on page 14 of the financial statements. A summary of the assets and liabilities as at 31 December 2023 are provided in the Balance Sheet on page 17. The financial statements should be read in conjunction with their related notes, which appear on pages 19 to 30 and have been prepared in accordance with the Charities SORP (FRS 102). In summary: 1. Total incoming resources have decreased by 29Vo lo £159,296 (2022: £225.477) 2. Total resources expended have decreased by 37°h to £180,722 (2022.. £288.140) 3. There was a net deficit of £21.426 in the year (2022'.£62,663). Fundraising aclivities during the year Fundraising 15 critical to the continued success of SOS Bus Nl. Our vitsl services are funded through a combination of grants, donations from individuals and businesses, and the generosty of our supporters. These contributions enable us to provide essential support to vulnerable individuals in Belfast, including those experiencing mental health crises, homelessness, or Substan misuse. Without consistent fvnding, we would not be able to operate our Safe Spac8s or deliver crucial interventions such as suicide de-escalation and overdose pravention. Donations allow us to train volunteers, maintain our fleet of response vehicles, and ensure our seiceS are available when needed most-whether during the day or night. Thè support we receive from the community is not just financial but reflects a shared commitinent to making Belfast a safer and more caring place. Every donation, large or small. helps us sustain our efforts to creatè lasting positive change for individuals and the wider comrnunity. The difference the charitys perfomiance du17ng the year has made to the beneficiaries of the charity and the widersociety Throughout the year. SOS Bus Nl has made a signrficant impact on both its beneficiaries and the wider community. By providing critical support through our Nlghttime and Day Time Services, we have sateguarded the physical and emotional well-being of vulnerable individuals across Belfast. Our trained volunteers offered non-judgmentsl. compassionate care to people in crisis. including those experiencing mental health challenges, substance misuse. homelessness, and suicidal thoughts. In 2023 alone, we conducted nearty 3000 inteNentions, delivering essential setwices such as crisis counselling, suicide dfrescalation, and overdose prevention.
SOS N.1. Trustees. Annual Report for the year ènded 31 December 2023 The presence of SOS Bus Nl has also alleviated pressure on local resources, particularly emergency services such as the Poli Service of Northern Ireland (PSNI), Health Trusts, and the Northern Ireland Ambulance Service {NIAS). By offering a Safe Space where individuals can receive immediate help, our services reduce the need for police and ambulance callouts. hospitsl admissions. and other statutory interventions. This contributes to a more efficient use of public resources, while creating a safer environment for the broader cornmunty. Through our collaborative partnerships and ongoing dedication, SOS Bus Nl continues to play a Vttal role in building a safer. rnore sUPPOrtive Belfast for all. Structure, governance and management of the charity The methods used to recruit and appoint new charity trustees As set out in the ¢hariVs Articles of Association, the charity May by ordinary SolUtIOn. appoint a person who is willing to act to be a Trustee., and detèrmine the rotation in which any additional Trustees are to retire. No person other than a Trustee r8tiring by rotation may be appointed a Trustee at any general meeting unless.. he or she is recommended for re*lection by the Trustees., or - not less than fourteen nor more than thirty five claar days before the date of the meeting, the Charity is given a notice that: -is signed by a member entrtled to vote at th8 me8ting; -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 siyned by the person who is proposed to show his or her willingness to be appointed. All persons who are entitled to receive notice of a general meeting must be given not less than seven nor more than entY eight days, notice of any resolution to be put to the meetin9 to appoint a Trustee other than a Ttustee who is to retire by rotation. The Trustees may appoint a person who is willing to act as a Trusteee. A Trustee appointed by a resolution of the other Trust88s must r8tire at the next annual general meeting and must be taken into account in determining the Trustees who are to retire by rotation. The appointment of a Trustee, whether by the charity in a general meeting or by the other Trustees, must not cause the number of Trustees to exceed any number fixed as the maximum number of Trustees.
SOS N.1. Trustees. Annual Report for the year ended 31 December 2023 The charitys organisationalstructure The charity is managed by a diverse and experienc8d board of trustees supported by a team of dedicated 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. Donegall Square Wesl. Belfasl, BT16JS Edwards & Co. 28 Hill Street. Belfast. BT12LA Financial review The charitys financlal position at the end of the year ended 31 December 2023 The financial position of the charity at 31 December 2023 and cofflparalives for the prior period, as more fully detsiled in the accounts, Can be summarised as follows:_ 2023 2022 Net expendlture (21,426) (62,663) Unrestricted Revenue Funds available for the general purposes of th8 chariiy Total Unrestricted Funds 198,099 219.525 198.099 219,525 Total Funds 198,099 219,525 Financial review of the position at the reportsng date. 31 December 2023. The trustees consider the financial perfomiance by the charity during the year to have been satisfactory, especially given the ongoing economic environment and fluctuations in the regional funding landscape resulting from Brexit. and the resulting concentration of charities seeking funding from a smaller pool of funders. The charity generated a cash deficit of £21.426.
SOS N.1. Trustses. Annual Report for the year endod 31 Docember 2023 Pollcles on reseThes. The Board's objective is to build reserves and hold them at a level equivalent to 6 months operating costs. The Board of Trustees keep this position under constsnt review. Details of The Independent Examiner Mr William Wilson Member of Chartered Accountants Ireland 25 Shore Road Holywood BT18 9HX
SOS N.1. Trustoes. Annual Report for the year ended 31 December 2023 Statement of the Directors, and Trustees, Responsibilities The chariws trustaes are responsible for the preparation of the accounts in accordance with the terms of the Companies Act 2006, the Charities {Northem Ireland) Act 2008, as amended and Thè Charities (Accounts and Reports) Regulations (Northern Ireland) 2015. In particular, the Companies Act 2(K)6 and charity law require the Board of Trustee5 to prepare financial statemenls 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 Generalw Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). select suitable accounting policies and apply them consistently., make judgements and estimates that are reasonable and prudenl.. prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business., state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material deparbjres disc105ed and explained in the finanaal statements. The law requires that the trustees must not approve the accounts unless th8y 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 disciose with reasonable accuracy at any lime the financial position of the charity and which are sufficient to show and explain Ihe charity's transactions and enable thetn to ensure that the financial statements comply with the Cofflpanies 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 prevention and detection of fraud and other irregularities. The Trustees are also responsible for the contents of the Truslees, report, and the statutory responsibility of the Independent Exarniner in relation to the Tru5tees' report is limiled lo examining the report and ensuring that , on the face of the report. there are no material inconsistencies with the figures disc105ed in the financial statements. 10
SOS N.1. Trustses. Annual Reportfor the year endod 31 December 2023 Method of preparation of accounts - Small company provisions The financial statements are set out on pages 14 to 30. The financial statements have been prepared implementing the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 20161, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016). These financial statements have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime. This report was approved by the board of tNstees on 2 October 2024. Mr Peter Loughins Director and Trustee 11
SOS N.1. Report of the Independent Examlner to the Trustées of the charltable company on tho accounts for the year ended 31 December 2023 I report on the financial statements of the charitsble company on pagés 1410 30 for the year ended 31 December 2023 which have been prèpared in accordance the Charities (Northern Ireland) Act 21J)8, as amended (the Act) and with the Financial Reporting Standard 102, {effective 1 sl January 2016) as modified by FRS 102 SORP (Statement of Recomrnende(I Practice for Accounting and Reporting by Charities) 2015. (as amended by the Bulletin issued in February 20161, published by the Charity Commission in Northern Ireland {CCNII effective January 2015 (The SORPI, under the historical cost convention and the accountirvJ policies set out on page 19. Respective responsibillties of the Tru5tee5 and the Independent Examiner As described on page 10, you, the charitsble company's Trustees, who are also the Directors ofthe Company for the purposes of Company law, are responsiNe for the preparation of the financial statements in accordance with the Companies Act 20, the Charities (Northern Ireland) Act 2008, as amended and all other applicable law and with United Kingdom Generally Accepted Accounting Practice and for being sats'sfied that the financial statements give a true and fair view. Thè Trusts8s consid8r that the audit requirement of 65(2) of The Charitlgs (Northern Ireland) Act 2008, as amended (The Act) does not apply, and that there is no requirement in the memorandum and articles of the charity for the conducting of an audit. and that the accounts do not require an audit in accordance with Part 16 ofthe Companies Act 2006 arKI that no member or memb8rs have requested an audit pursuant to Section 476 of Ihe Companie5 Ad 2006. As a consequence, the Trustee5 have elected that th8 financial stat6ments be subject to independent examination. Having satisfied myself that the Gharity is not subject to audit under any legal provision, or otheMi5e, and is eligible for ind8pend8nt examination, it is my responsibility to:_ al examine the accounts under Section 65{3} of the Ad" bl follow the procedures in the Directions to Independent Examiners made by the Charity Commission in Northern Ireland and., cl state whether p8rticular matters have comè to my attention. Basis of Independent Examinerfs Ststement and scope of work underiakèn I conducted rny exarnination in accordan with the Directions to Independent Exarniners made by the Charity Commission in Northern Ireland, setting OLrt the du*'es of an Independent Exarniner in relation to the conducting of an Independent Examination. An Independent Examination includes a review of Ihe accounting records kept by the charitable company and of the accounting systems employed by the charitable company and a comparison of the financial statements presented wth those records. It also includes considerats'on of any unusual items or disclosures in the financial ststements, and seeking explanations from you, asTrustees, concerning suth matters. The purpose of the examinabon is to establish as far as possible that there have been no brearhp.s nf r,harity Ip.gislatinn and thAt thp. finanaal statements comply with the SORP, on a test basis. of evidence relevant to the amounts and disclasures in the financtal Statements. The procedures undertaken do not provide all the eviden that would be required in an audit, and infomiation supplied by theTrustee5 in the course of the examination is not Subjected to audit tests or enquiries. and consequently I do not express an audit opinion on the view given by the financial statements, and in particular, l express no opinion as to whether the financial statements give a tru8 and fair view of the affairs of the charity, and my r8POrt is limited to the matters set out in the slatement below. I planned and performed rny examination 50 as to satisfy myself that the objectives of the Indep8nd8nt Examination aré achi8v8d and b8fore finalising the report l obtained written assurancès from the Trustees of all material matters. 12
SOS N.1. Rèport ot the Independent Examlner to the Trustees of the eharitabla company on the accounts forthe year ended 31 December 2023 Independent Examiner's Statomént, Report and Oplnlon Subjed to the limitations upon the scope of my work as detailed above , in connection with my examination, I can confirm that The accounts of this charitable company are not r8quired to be audited under Part 16 of the Companies Act 2006. This is a report in respect of an examination carried out under 65{31 of the Act and in accordan with Directions to Ind8pendent Examiners made by the Charity Commission in Northern Ireland which may be applicable; and that no matter ha5 come to my attention in connection with my examination which gives rne reasonable cause to believe that in any material respect the requiremerts '_ to keep accounting records in accordan with Section 386 of the Companies Act 26 and Section 63 of The Charities (Northern Ireland) Act 2008, as amended.. to prepare financial statements which accord with the acwunting records and comply with the accounting requirements 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 th8 m6thods and principles set out in th8 FRS102 Statement of Recommended PraCtI- Accounting and Reporting by Charities (effective January 20161 have not been met or to which, in my opinion, attention should be drawn in rny report in order to enable proper understanding of the accounts to be reached. lJ,// 01 /Qrt7 Mr William Wilson - Independent Examiner Member of Chartered Accountants Ireland 25 Shore Road Holywood BT18 gHX This report was signed on 2 October 2024 13
SOS N.l.- Ststement of Flnancial Activitles for the year ended 31 December 2023 Statement of Financial Actlvltles (Including the Income and Expendlture Account for th• year ended 31 December 2023, as roquired by the Companies Act 2006) SORP Ref ¢urrentyear Unreslrfcted Funds Curr•nt yaar R85trietod Funds Curr•nl y•ar Total Funds Prloryear Total Fund¥ 2023 2023 2023 2022 Income & Endowments from: Donations & Legacie5 Charitable activilies Investments A1 A2 101,289 101.289 56,875 1.132 92.779 132.698 56.875 1,132 Totsl Income 102.421 56,875 159,296 225ATI Exponditure on: Raising funds Charrfable activities B1 B2 18,441 105,406 8,646 48,229 27,087 153,635 34.176 253.964 Total expenditure 123.847 S6.876 180.722 288,140 Net gains on inveslrnenls Not Oxponditure for tho yèar (21.426} 121.426) 162,6631 Transfeys between funds Not incomo ar transf8r5 A-B-C (21,426) (21.4261 {62,6631 Net movement In funds (21,4261 (21,4261 {62,663} Reconclllatlon of funds:. Total funds brought forward 219.525 219,525 282.188 Total funds carrlod forward 198.099 198,099 219.525 Thp. 'snRP Rp.f indir,Htp.d Ahnvp. is thp. rJas8ifiratinn nf inrnmp. ,8ftt ni rt in thft fnrmal snRP rtnr,I Imp.nt,8 As required by paragraph 4.60 of th8 SORP, the brought fomard and carried forward funds above have b88n agreed to the Balance Sheet. A separate Statsment of Total Recognis8d Gains and Losses is not required as this statement includes all recognised gains and losses. Afi activities derive from continuing operations 14
SOS N.l.- Statement of Flnancial Activities for the year ended 31 Dec8mb8r 2023 SOS N.l.-Analysis of prior year total funds. as required by paragraph 4.2 of the SORP PriorY•ar Prforyear Prlor Year Total Fund$ SORP Unrèstrfct•d Funds R•strlcted Fund$ 2022 2022 2022 Income & Endowments from: Donations & Legacies Charitable activlties A1 92,779 92,T19 132,698 132,698 Total Inc(Yne 91779 132.698 225.477 Expenditure on: Raising funds Charitable activitie5 B1 B2 13,474 141.968 20,702 111,998 34.176 253.964 Total expenditure 155,442 132,698 288,140 Net expondlturo for the year 162,6631 162.6631 Net movement in funds 182,6631 162,6631 Reconclllatlon of funds'.- Total funds brought forward 282,188 282,18B Total funds carr(ed fopAYard 219,525 219,525 All actlvltles derlve from continuing operations 15
SOS N.l.- Statement of Financial Actlvities for the year ended 31 D8C8mb8r 2023 SOS N.1. - Resources applied in the year ended 31 December 2023 towards fixed assets for Charity use:_ 2023 2022 Funds generated in the year as d81ai18d in th8 SOFA Resourt*s applEd on functional fixed asssts 121.4261 162,6631 Net resources availablo to fund charitable activities 121.4261 162,6631 The resources applied on fixed assets for charity use represents the cost of additions less proedS of any disposals. The notes attach•d on pagas 19 to 30 form an integral part of these accounts. Movements in revenue and capital funds for the year ended 31 December 2023 Revenue accumulatsd funds Unrestrlcted Fund5 2023 RM¢rfcted Funds 2023 Total Funds Lastyear Total Funds 2023 2022 Accumulated funds brought fornvard 219.525 219,525 282.188 Recognised g8in8 and108ses before transfers 121.426) 121,426) 162,663) 198.099 198.099 219.525 Closlng revenue funds 198,099 198,099 219.525 Summary of funds Unr•strlctod and Designat•d fund• 2023 Reytrfcted Fund• Total Fund¥ Lg$t Year Total Fund¥ 2023 2023 2022 Rgvonue accumulated funds 198,099 198,099 219.525 Total fuThd5 198,099 198,099 219,525 The notss attached on pages 19 to 30 forni an Integral part of these accounts. 16
SOS N.1. Balance Sheèt as at 31 December 2023 SORP Note Ref 2023 2022 Fixod assgts Tangible assets 10A2 4,128 6.450 Total flxed asmts 4,128 6,450 Current assets Debtors Cash al bank and in hand 11 B2 22,727 176.323 53.179 172.407 Total current ass8ts 199.050 225,586 Creditors: amounts falling dug wlthln one year 12C1 (5.079 12,511 Net current assets 193,971 213.075 The total net assets of the charlty 198,099 219,525 The total nat assats of th9 charity funded by thg funds ol the charfty. a5 follows:. Unrogtri¢tsd Funds Unrestrictsd Revanue Funds 14D3 198,099 219,525 Totsl charlty funds 198,099 219,525 17
SOS N.1. - Balanco Shoet as at 31 December 2023 The 'SORP Ref indicated above is the classification of Balance Sheet items as set OLrt in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried foThvard funds above have been agreed to the SOFA.. The directors are satisfied 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 r8quired the company to obtain an audit in accordance with section 476 of the Act. The directors acknowledge their re5POn5ibilities for compl-n9 with the requiremenls of the Cornpanies Act 2006 with respect to accounting records and the preparation of accDunts. 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 Comp ies Act 2006. applicable to companies subjectto the small companies regime. Mr Peter Loughlns Trustee Approved by the board of truste8s on 2 October 2024 The notes attached on pages 19 to 30 forni an integral part of these accounts. 18
SOS N.1. Notes to the Accounts for the yoar ended 31 December 2023 1 Accountlng policles Policies relatlng to the pmductlon of tho accounts Basis of preparatlon and accountlng conventlon The accounts have been prepared on the accruals basis, under the historical Cost Convention, and in accordan with the Finanal Reporting Standard 102. leffectiV8 1st January 20161 and'FRS 102 SORP (Statement of Recommended practi for Accounting and Reportin9 by Charities) 2015. las amended by the Bulletin issued in February 2016), published by the Charity Commission in Northem Ireland {CCNI} , effective January 2016, and in accordan with all applicable law in the charitls jurisdiction of registration. Going Concern These finan¢ial slatements have been prepared on a going roncern basis as the trustees feel that the chariiy has adequate reserves with which to meet its obligations for the forseeable future. Rl$k$ and futrre assumptions The charity is a public benefft entity. Pollcles relatlng to cat•gorles of in¢om and income rn¢ognition Nature of Income Gr05s income represents the value. net ofvalue added lax and discounts. of goods provided to customers and work carried out in respect of ServiS provided to Customers. Categorles of Income Income is categorised as InMe from exchange transaction5 l¢ontract inwme} and income from non- exchange transactions (gifts), investment income and other income. Income from exchange trdnsactlons is received by the charity for goods or services supplied under contract or where entidement is subject to fulfilling perf0rnan related condilions. The income the charity receives is approximately equal in value to the good$ or seN1$ supplied by Ihe Charity lo the purchaser. Incofflg from a nonwexchange transacllon is Whe the charity receives value from the donor without providing equal value in exchange, and indudes donations of money, goods and servi*s freely given without giving equal value in ex¢hange. Income recognition Income. whether from ex¢hange or non exchange transactions, is CognISed in the statement of financial activities (SOFA) on a re1vable basis, when a transaction or other event results in an increase in the charity's assets or a reduction in its liabilrties and only when the charity has leqal entitlement, the income is probable and can be measured reliably. In¢ome subject to tem)s and conditions which must be met before the charity is entitled to the resour5 is not re¢ognised until the condibons have been met. All inGome 15 accounted for gross, before deducting any related fees or costs. 19
SOS N.1. Notes to the Accounts for the year ended 31 Decomber 2023 Accountlng for deferred Income and income received In advance Where ten8 and conditions relating to InMe have not been met or unGertainty exists as to whether the chaTity can meet any tem)s or conditions otherwise within its control, income is not recognised but is deferred as a liability until it is probable that the terns or condition$ imposed can be meL Any grant that is subject to performance-related conditions received in advan 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 15 released to income in the reporting period in which the performance-related or other condition5 that limit recognition are met. When income from a grant or donation has 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 rf receipt of the grant or donation is probable once those conditions are met. Where time related conditions are imposed or implEd by a funder, then the income is apportioned to the time periods Conrned.and, where applicable. is accounted for as a liability and shown on the balance sheet as deferred in)Me. When grants are reiVed in advance of the expenditu on the activity funded by them, but there are no $peafic time lated condibons, then the income is not deferred. Any condition that allows for the recovery by the donor of any unexpended part of a grant d$ not prevent recognition of the income concerned. but a liability to any repayment is recognised when repayment l)ecomes probable. Donatod good$, fa¢llitles and servlces Donated fixed assets are recognised at the current fair value. All such donalions are recognis8d as donation income, and debited to fixed assets. Donatgd goods that are not red a$s•ts are accountsd for at a fair value. unless it is impraclical to reliably measure the value of the donated items. In the absen of any direct evidencE of fair value of donated goods, then a value is derived from the cost of the item to the donor or, in the case of goods that are expected to be solj. the estimated resale value after deducting any anticiped costs of sales. If it is impracticable to measure the fair value of goods donated for resale. or the costs of valuation OU81gh the benefrts, the donated gotmls are recognised as income when sold. wth an equivalent amount being recognised as an expense. The StS of good5 donated for distrrbution to beneficiaries is deemed to be the fair value of those goods upon reipt. When the goods are distribuied 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 donations made. The carrying amount of any stock held for distribution is assessed foi impaimient at the reporting date. All donated goods are recognised as donation income, and debited to trading stock.when trading stod< is subsequently sold, or appropiiated to meet an expense, then the carrying value of the stock is recognised as an expense. In accordan with the SORP. goods doned for distribution to beneficiaries. or for consumption by the charity are included in legacies and donations,. Goods donated for resale are included in 'lncome from othertrading activities, 20
SOS N.1. Notes to the Accounts for the yoar ended 31 DeGember 2023 The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts al the time of their receipt. If the goods held are to be distrtbuted freely or for a nominal consideration, then the carrying amount is subsequently adjusted to refiect the lower of deemed cost adjusted for any loss of seNi* potential and replacement cost. Replament cost is the economic cost inCUrd ifthe charity was to place the service potential of the donated goods at its own expense in the most economic mannpr. Donated sgrvices and facilities (including seconded staff and use of property) are included in the accounts on the basis of the value ol the gfft to the charity. All donated seNices and facilities are re¢ognised as donation income when received,Iprovided the value of the gift can be measured lIablY) and recognised as an expense with an equivalent value. Pollclos latIng to 0xpandlrn on goods and seThlces provlded to the charity Recognition of liabilities and oxponditurn A liability, and the related expenditu, is recognised when a legal or constructive obligalion exists as a result of a past event, and when it is MO likely than not that a transfer of economic beneffts will be requi in settlement, and when the amount of the obligation can be measured or reliably estimated. Liabilities arising from future funding commitmenls and constructive obligations. induding perfoman¢e related grants, Whe the timing or the amount of the future expenditure required to settle the obligation are UnrtaIn. give rise lo a provision in the aOUnt$, which is reviewed at the accounting year end. The provision is increased to reflect any increases in liabilities, and is decreased by the utilisation of any provision within the period, and reversed if any provision is no longer quIred. These movements are charged or credited to the respeGtwe funds and activities to which the provision relates. Voluntsern In aGcordance with the SORP, and in re¢ognrtion of the diffi¢ulties in placing a monetary value on the contribution from volunteers. the contribution of volunteers is not included within the income of the charity. However. the tnjstees value the significant contribution made to the activities of the Charity by unpaid volunteers and this is described more fully in Note 5. Policies relating to assots, liabilities andpmvislons and othrmatt•rs Tangible fixed assets Tangible fjxed assets arè measured at their onginal cost value, or subsequent revaluation, or if donated, a5 described above. Cost value indudes all ¢osts expended in bringing the asset inlo its intended working condrtion. Depreciation has been provided at the following rates in order to write off the assets to their anticipated residual ' their estimated useful lives. Plant and machinery Motor vehides 33 /0 Straight line 1 tk25 % straight line A regular annual review of the likelihood of agset impairnent is undertaken. 21
SOS N.1. Notss to th8 Accounts for the year ended 31 December 2023 Cash and bank balan¢e$ Cash held by Ihe charity is included at the amount actually held and counted at the year end. Bank balances. whether in credit or overdrawn, are shown at the amounts properly reconciled to the bank statements. Pensions - defined Contribution schemes The charity operates a defined Contribution pension scheme. Contributions are charged to the proffl and loss account as they become payable in accordance with the rules of the scheme. Fund Accounting Unrestricted fvnds are available for use at the discretion of the tnjstees in furtherance of the general objectives of the charity. Restricted fvnds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal or as implied by law. 2 Liablllty to taxatlon The Trustees consider that the charity satlsfies the tes15 set out in Paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporation tax purposes. Accordingly, the Charity IS Potentially exempt from laxalion in respect of income or capital 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 1 g92, to the extent that such income or gains are applied exclusively on the specific charitable objecls 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 Actrvits'es. 3 Windlng up or dlssolutlon of the charlty If upon winding up or dissolution of the charity ther8 remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charrtable body or bodies having similar objects to the charity. 4 Net (deficltysurplus before tax in tho financial y•ar 2023 2022 The net Ideficilysurplus before tax in the financial year is stated after charging".- Depreciation of owned fixed assets Pension coJts 2.322 68.867 5 The contribution of volunteer5 As delail2d in the Trustees, Report the charity is hugely dependent on the support of its volunteers and their a5SiStancE is very much appreciated Iparticulatiy as a lot of their wort( is carried out during unsociable hours). The arrangements with volunteers are difficult to value precisely in monetary teryns and have not been recognised in the Statement of Financial Adivities. The volunteers and the charity accept and agree that no contract of employment is creatsd by th8S8 arrangemerrts. 22
SOS N.1. Note8 to the Accounts for the yoar ended 31 December 2023 6 Staff costs and emolumgnts Salary costs 2023 2022 Gr05s Salaries excluding trustees and key management personnel Employe¢s contribution to defined benefit pension Schemes 72,916 1,567 96.330 2,457 Total Salariès. wages and related costs 74,483 98,787 Numbe of full time employees or full tin equwalents 2023 2022 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, erther in the current or prior year. No employees received emoluments (excluding p8nsion costs) in excess of £60,000 per annum. 7 Dgfined contributlon penslon schemes Any liabililes and assets associated with the scheme are shown under debtors and creditors. 8 Remuneration and payments to Trustees and persons connected wlth them No trustees or persons connoded with them rK•iv6d any remuneration from the charity, or any related entily. 9 Trustoes, expenses No trustee expenses were inGurred, either in the currerit or prior year. 10 Tanglble flxed 13gets Land and Plant & Buildings Machinory Motor Vehi¢los Totsl Cost At 1 January 2023 18,930 588,180 607,110 At 31 December 2023 18.930 588,180 607.110 Depreciation At 1 January 2023 Charge for the year 14.281 2,322 586,379 600,660 2,322 At 31 DecernbEr 2023 16.603 586,379 602.982 Net book valu• At 31 December 2023 2.327 1,801 4.128 At 31 DgGemb8r 2022 4.649 1.801 6A50 23
SOS N.1. Notes to the Accounts for the yoar ended 31 December 2023 11 Deblo 2023 2022 Prepayments and accrued income 22,727 53,179 22,727 53,179 12 Credltors: amounts falling due within ono year 2023 2022 Trade credilors Accruals PAYE, NIC VAT and other taxes Other ¢redilor5 2,126 681 5.440 5,739 651 799 1,314 5.079 12.511 13 Particulars of how particular funds are reprnsented by assets and liabilitios At 31 Do¢•mber 2023 Unrestrictgd Dosignated Restricted funds funds funds Total Funds Tangible Fixed Assets CUrnt Assets Current Liabilities 4.128 199.050 {5.079) 4,128 199,060 15,079) 198.099 198.099 At 1 January 2023 Unrestrlcted Deglgnated Restrlcted funds funds funds Total Fund8 Tangible Fixed Asse18 Current Assets Current Liabilities 6,450 225,586 {12,5111 6A60 225,586 {12,611) 219.625 219.525 24
SOS N.1. Notss to the Accounts for the year ended 31 December 2023 14 Change in total funds over the year as shown In Note 13. analysed by individual funds Funds brought foThvard from 2022 Movement Trdnsfers In funds in between 2023 funds in 2023 Funds carried forward to 2024 See Note 1S Unrestricted and de5ignoted funds.". Unrestricted Revenue Funds 219,525 121,4261 198.099 Total unrestricted and designated funds 219.525 21,426 198.099 Restncted funds.". Public Health Authority Community Foundation Total re9tr1cted fundg Total charity funds 219,525 21,426 198,099 15 Anatysis of movernents in funds overthe year as shown In Note 14 Other Galns & Losses 2023 Income Expendlture Movement In thnds 2023 2023 2023 Unrestrlctod and dosignated funds... Unrestricted Revenue Funds 102,421 1123,847) (21,426) Reslncted funds... Public Health Authority Community Foundation 43.750 13,125 {43,750) (13.125) 159,296 1180,7221 121,426) 16 The purposes for which the funds a5 detailed in note 14 are held by the charity are:. Unrestricted and designated funds... Unrestricted Revenue Funds These funds are held for meeting the objective5 of the charity. and to provide reserves for future activities, and , subject to charity legislation. are free from all $trIctIOnS on their use. Restricted funds... Restricted Revenue Funds Restricted funds are funds received for specific purpos85 Wthin the overall aims of the charity and ara used in the year in which they are reived. with no balan of funds remaining at year end. 25
SOS N.1. Notes to the Accounts for the year endod 31 Docombor 2023 17 Ulllmat• controlllng party The charity is under the o)ntrol 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 woutKI up while he or She is a member, or wthin one year after he or she ceases to be a member. 26
SOS N.1. Detailed analysis of income and expenditure for the year ended 310e¢ember 2023 as required by the SORP 2015 Thls analysis is classsmled by conventional nominal descriptions and not by activity. 18 Donations and Legacles Currentyear Unrestricted Funds Current y8ar Restrfcted Fund8 CurrBnt year Total Funds Prlor Year Total Funds 2023 2023 2023 2022 Donatlons and gifts from individuals Voluntary dDnalions Beast Hotel Group Be150nic Malone Ball Golf Day Tennents Nl 28.792 10.000 7,000 28,792 10.000 7,000 36,130 7,500 6.000 16.344 4.705 10.000 B8Mast One 5,000 5.000 BeW8St City Council Garfield Waslon Founda15on FSD AnonyrKsus Gordons Chemkst AVA Festival Harbour Comis8ioners Queens Univer51ty Charitable Tru81 H8nderson5 9.600 20,000 6,997 3,500 3,000 1,500 20.000 6.997 3.500 3.000 1.500 1,500 1,000 10.500 5.000 10,500 5.000 Totsl donations and glfts from individua15 101,289 101,289 92.779 Total Donations and Legacles A1 101,289 101,289 92.779 27
SOS N.1. Detailed analysis of income and expondlture for the year ended 31 December 2023 as required by the SORP 2015 19 Charltable income from funders Currant y•ar Unrestricted Funds CufTOnt y9ar Restricted Funds Current year Total Funds Prloryèar Total Funds 2023 2023 2023 2022 Contractual payments from public bodies to fund charftable activities Small payrrents individually less than £1000 Public Health Authorty ARC - Dept of Justice Community Fund Community Foundation 43.750 43.750 35.000 4.500 49,448 43,750 13,125 13.125 Total contractual payments from public bodios 56,875 56,875 132.698 Total Charltablo Income from funders 56,875 56,875 132.698 20 Total Incoffle from charitable activlties Currentyear Unrestrlct8d Funds Current year Re¥lrlcted Funds Current year Total Fund PrlorYè8r Total Fund$ 2023 2023 56,875 2023 66,875 2022 132,698 Total Charitable income from fundeTs Total from charitable activit185 21 Investment income 56,875 56.875 132,698 Currentyear Unregtrlcted Funds Current yr Restrfcted Funds Currènt year Total Funds Prlor Yoar Totol Funds 2023 2023 2023 2022 Bank Interest Receivable 1.132 1,132 Total investment income 1,132 1.132 28
SOS N.1. Detailed analysis of income and expendlture for the year ended 31 December 2023 as required by the SORP 2015 22 Expenditure on charitable activlties - Direct spendlng Currentyoar Current year untrIcted Rpstricted Funds Fund5 Current year Total Funds Prlor Yaar Totsl Funds 2023 2023 2023 2022 Relief driver Pro Paramedicslmedical and PPE supplies Vehicle maintenance Vehide fuel Catering supplies Volunteer clothingltraining Event expenditure 953 145 6.756 3,131 1.500 5.116 3.158 447 68 3,168 1,468 703 2.4DO 1.481 1.400 213 9.924 4,599 2.203 7.516 4.639 5.628 9.102 6.583 2.230 7.384 14.248 Total direct spending B2a 20,759 9,735 30,494 45.175 23 Support costs for charitable activities CurTeDtyear Unrestrlcted Funds Current year Re8trf¢ted Funds Current year Total Fund$ Prlor Year Tot41 Funds 2023 2023 2023 2022 Employee costs not included In dlrect costs Salaries - Adrninistrativé staff 31,201 14,628 45,829 62,154 Defined benefit pension cost - administrative staff Mileage and other expenses 1.067 soo 1.567 2.457 132 62 194 34 Premises Expenses Rent payable under operating leases Rates and water charges Light heat and power 32.025 436 282 15,015 204 132 47,040 640 414 24,585 879 10.908 Administrative overheads Telephone, fax and internet Design, printing and stationery Repairs and computer costs PR aiid coiisullrllluy Advertising Sundry expenses Insuran 2.621 908 234 204 147 746 3.769 1,229 426 109 96 69 350 1.767 3,850 1,334 343 300 216 1,096 5,536 3.403 1,967 1.881 6.100 516 2.418 10.166 Financial costs Bank charges Depreciation & Amortisation in total for the period 218 218 214 2,322 2,322 68,867 Total support costs 76.312 34,587 110,899 196,549 29
SOS N.1. Detailed analysls of incomo and expenditure for the year ended 31 Decembor 2023 as roqulred by the SORP 2015 24 other Expendlture- Governance costs Current yr Unrostriet•d Funds Currant yoar ROStctod Funds Curr•nt Total Funds Prlor Y•4r Total Funds 2023 2023 2023 2022 Professional f8es Accountancy 1,472 6,863 690 3,217 2,182 10,080 3,840 8,400 Total Governancg costs 6.335 3.907 12,242 12,240 25 Total Charitable expenditure Curr8nt year Unrestrlctad Funds 2023 Current year R88trfct8d Funds 2023 Current yoqr Total Funds Prloryear Total Funds 2023 2022 Total direct spending Total support costs Total Govemanc8 Costs B2a B2d B2e 20.759 76,312 8,335 9,735 34,587 3,907 30,494 110,899 12.242 45,175 196.549 12.240 Total charltable oxpenditure B2 106A06 48.229 163,635 263,964 26 Expenditure on raising funds and costs of Invastment managemont CuTrent ygar Current year R?strJet•d Funds Current year Total Funds Prlor Year Tot41 Funds Funds 2023 2023 2023 2022 Gross wages and salaries- fundraising activities 18,441 8,646 27.087 34,176 Total fundralslng costs B1 18,441 8,646 27,087 34,176 30