THE NORTHERN IRELAND AGORAPHOBIA
AND ANXIETY SOCIETY
{Company Limited by Guarantee)
FINANCIAL STATEMENTS 31 MARCH 2023
Company Registration Number N1027971
Registered with The Charity Commission for Northern Ireland NIC100254

THE NORTHERN IRELAND AGORAPHOBIA AND ANXIETY SOCIETY
{COMPANY LIMITED BY GUARANTEE)
Contents
Page
Company information
Trustees, report
Independent auditors, report
Statement of financial activities
(incorporating the income and expenditure account)
Balance sheet
Notes to the financial statements

THE NORTHERN IRELAND AGORAPHOBIA AND ANXIETY SOCIETY
(COMPANY LIMITED BY GUARANTEE)
Company Information
Registered Charity name
The Northern Ireland Agoraphobia and Anxiety Society
Charity number
NIC100254
Company registration number
Nl 027971
Registered office
25-31 Lisburn Road
Belfast
BT9 7AA
Trustees
Mr K S Brundle - Chair
Mr J McGregor- Vice Chair
Mr M Dawson
Mrs A Dunn
MrT Hopkins
Dr P M¢Loughlin
Mr J Melvin
Mr O Paulin
Mrs N Roche
Mr J Rance (appointed October 2022)
Secretary
Mr O Paulin
Auditors
Moore (Nl) LLP
Chartered Accountants & Registered Auditors
Donegall House
7 Donegall Square North
Belfast
BT15GB
Bankers
Bank of Ireland
University Road
Belfast
BT7 1NA
Solicitors
Murphy O'Rawe
Scottish Provident Buildings
4th Floor
7 Donegall Square West
Belfast
BT16JF

THE NORTHERN IRELAND AGORAPHOBIA AND ANXIETY SOCIETY
{COMPANY LIMITED BY GUARANTEE)
Trustees, Report
The Trustees have pleasure in presenting their report and the financial statements of the Charity for the year ended
31 March 2023.
Objectives and Activities
The objectives for which the charity was established are-_
The relief and rehabilitation of those suffering from Agoraphobia, Anxiety and all other Phobias within Northern
Ireland.
To promote and undertake research into the Special Problems of Agoraphobia, Anxiety and all other Phobias
within Northern Ireland and publish the useful results for the public benefil.
To advance the education of the public in Northern Ireland in all aspects of Agoraphobia, Anxiety and all
Phobias.
To promole the rehabilitation, training and care of those persons aforementioned including the provision of self-
help groups.
In Ihe furtherance ofthese obje¢lives, Praxis Care provided relief to those suffering from Agoraphobia, Anxiety and
all other Phobias through Praxis Care's provision of Cognitive Behavioral Therapy to clients referred to the
counselling service for support.
Principal Activities
Praxis Care withdrew from the provision of counselling services in 2021
Plans for Future Periods
The charity has no future plans to recommence the provision of therapy sessions and as such plans to dissolve the
charity.

THE NORTHERN IRELAND AGORAPHOBIA AND ANXIETY SOCIETY
(COMPANY LIMITED BY GUARANTEE)
Trustees, Report
Structure, Governance and Management
Governin
Document
The charitable company is limited by guarantee, not having a share capital. It is registered in Northern Ireland
(registration number.. Nl 027971 } and is registered with The Charity Commission for Northern Ireland (reference
number.. NIC100254). It is governed by its Memorandum and Articles of Association.
The Charity operates according to the principles outlined in The Code of Good Governance. The Governance
Committee monitors compliance and identifies actions and completion dates for any issues identified.
Recruitment and A
ointment of Trustees
New members are identified either via a formal recruitment process or recommendation. As part ofthe recruitment
process, potential Trustees may be co-opted onto the Board and invited to attend meetings as an observer before
formal appoinlmenl at the AGM.
Trustees, Terms of Office
A formal Terms of Office policy ensures a balance between continuity and renewal. Trustees serve for an initial
period of 3 years, with an option to serve a further 2 periods of 3 years. Trustees meet with the Chair of the Board
and Chair of the Governance Committee annually to review their position and contribution and provide feedback
on their experience.
Trustee I nduction and Trainin
New Trustees have an initial meeting with the Chair of the Board and the Chief Executive and are briefed on a
range of issues to provide a full introduction to the organisation, governance. its decision making process, its
strategic and business plans and its recent financial performance. Information is provided on the roles,
responsibilities and legal obligations as Company Directors and Charity Trustees.
Conflict of Interest
Trustees are required to complete a Conflict of Interest Form on appointment. This is held on file by the Executive
Office and is updated annually with members also required to advise ofany conflict that may arise in the intervening
period. "Conflict of Interest. is a standing item on the agenda for all Board and Committee meetings with any
declaration formally recorded.
anisational Structure
Praxis Care Group
Praxis Care Group comprises Praxis Care. The Northern Ireland Agoraphobia and Anxiety Society,. The Secret
Garden (Hillsborough) Limited.. Challenge, A Northern Ireland Charity for People with Learning Disabilities Limited
and Respond, A Northern Ireland Charity for Elderly People Limited. Praxis Care Limited is the parent company
and the Board of Trustees of Praxis Care are responsible for the Group's overall strategic direction. In February
2022 the process to dissolve The Secret Garden (Hillsborough) Limited and Respond, A Northern Ireland Charity
for Elderly People Limited commenced and the dissolution of both companies was confirmed in May 2022 with all
relevant parties notified.
The Praxis Care Board operates as detailed in its governing document, its Memorandum and Articles of
Association. The day-to-day operations are delegated to the Chief Execulive and the Senior Leadership Team.

THE NORTHERN IRELAND AGORAPHOBIA AND ANXIETY SOCIETY
(COMPANY LIMITED BY GUARANTEE)
Trustees, Report
The Finance Committee meets monthly to monitor financial performance.
Membership.. John McGregor (chair), John Melvin, Jacinta Walsh
The Governance Committee meets bi-monthly to oversee all governance matters relating to the organisation.
Membership.. Oswyn Paulin (chair), Ambrose McLoughlin, Mike Dawson
The Property Committee meets bi-monthly and oversees the strategy, development and management ofall Praxis
Care properties.
Membership.. Tim Hopkins (chairl, Stewart Harrington
The HR Committee meets bi-monthly to review and make recommendations to the Board on stralegic HR and
L&D issues, including management and leadership development, succession planning and remuneration. The HR
Committee also considers Health & Safety Issues arising from the Employee Health & Safety Forum
Membership.. Mike Dawson (chair), Ken Brundle, Mary Mccolgan
The Care and Development meets bi-monthly to oversee the care operations of the organisation and review
development opportunities.
Membership.. John McGregor (chair), Ken Brundle, Alyson Dunn, Brendan Mullen
The Nominations Committee. chaired by Ken Brundle, meets as required to review the structure, size and
composition (including the skills, knowledge, experience and diversity) of the Board and its Committees and make
recommendations to the Board.
Membership.. Ken Brundle {chairl, Oswyn Paulin
The Research Committee, chaired by Nevin Ringland. meets to facilitate the development of new and innovative
evidence-based social care and support services. interventions and training through the dissemination of research
and knowledge.
While various responsibilities have been delegated by the Board to the Committees, each Committee remains
accountable to the Board. Each Committee comprises at least Non-Executive Members, who work in
partnership with the Senior Leadership Team and other relevant staff, to discharge the responsibilities of the
Committee.
Non-Executive Members appointed by the Board to each Committee are independent of management and free of
any business or other relationship which could materially interfere with the exercise of independent judgement in
this area.
Good attendance at Board and Committee Meetings is a prerequisite for effective governance and it is expected
that Board Members will achieve 75 % attendance. In 2021122, the overall attendance rate of the members at
Board Meetings was 75.50/0.
Risk Management
Praxis Care operates a Governance Committee set up in response to SORP 2000 and the Turnbull Report as a
vehicle for managing risk. The Committee oversees all governance matters relating within the context ofthe overall
responsibilities of the main Board which cannot be delegated as outlined in the document "Matters reserved for the
Board" The Risk Management Policy and Risk Register evaluate the likelihood and severity of potenlial risks and
the syslems that are in place to mitigate exposure to these risks. The register is reviewed by the Governance
Committee al every meeting with changes in the risk profile reported to the Board at every meeting. The Board is
satisfied that appropriate steps are being taken to mitigate exposure lo risks identified.
Related Parties
The charity has no related parties except those included under the 'Praxis Care Group, as defined above.

THE NORTHERN IRELAND AGORAPHOBIA AND ANXIETY SOCIETY
(COMPANY LIMITED BY GUARANTEE)
Trustees, Report
Financial Review
Results
Total incoming resources decreased from £39,529 in 2022 to nil in 2023, due to the Trust contact finishing in
September 2021. The organisation generated a negative financial outcome for the period with a net decrease in
funds of £7,609 {2022.. £47,185 deficit).
Investment Powers and Restrictions
Under the Memorandum and Articles ofAssociation, the charity may invest monies not immediately required for its
purposes in or upon such investments, securities or property, as may be thought fit. Subject nevertheless to such
conditions and such consents as may forthe time being, be imposed or required by law and the charity's Governing
Document.
Reserves
The Board of Trustees has established a policy whereby the unrestricted funds not committed or invested in
tangible fixed assets ('the free resources,) held by the Charity should be four months of the unrestricted resources
expensed, which equates to £2,536. At this level, the Trustees feel that they would be able to Continue the current
activities of the Charity. Given the significanl drop in funding during 202212023, Praxis Care will continue to fund
such activities as are undertaken by the Charity. At present the free resources need to grow by £526,925 to meet
the target level. The Trustees of Praxis Care have agreed to provide any necessary ongoing financial and
operational support to sustain the charity for the foreseeable future.
COVID-19
COVID-19 continued to have an impact during 2022123. The organisation's priority was the protection ofthe people
we support and staff and Praxis Care developed a comprehensive plan to manage the impact of the pandemic to
minimise the risks. This was closely monitored to ensure thal the response was appropriate and regularly updated
in line with the guidance issued by the public health authorities, regulators and commissioners in all jurisdictions.
The Board and Committees were kept informed of the impact of Covid on services and individuals and there was
ongoing communication with staff to provide updates, encourage vigilance and provide support.
Praxis Care continues to monitor public health policy and the position of commissioners and regulators in each
jurisdiction.
The Trustees
The Trustees who served the Charity during the period were as follows..
Mr K S Brundle - Chair
Mr J McGregor- Vice Chair
Mr M Dawson
Mrs A Dunn
Mr T Hopkins
Dr P McLoughlin
Mr J Melvin
Mr O Paulin
Mrs N Roche
Mr J Rance (appointed October 2022)

THE NORTHERN IRELAND AGORAPHOBIA AND ANXIETY SOCIETY
(COMPANY LIMITED BY GUARANTEE)
Trustees, Report
Responsibilities of the Trustees
Company law requires the Trustees to prepare financial statements for each financial year which give a true and
fair view of the state of affairs of the Charity at the end of the year and of the incoming and outgoing resources for
the year then ended.
In preparing financial statements, the Trustees are required to select suitable accounting policies and then apply
them consistently, making judgements and estimates that are reasonable and prudent. The Trustees must also
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity
will continue its activities.
The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at
any time Ihe financial position of the Charity and which enable them to ensure that the financial statements comply
with United Kingdom Generally Accepted Accounting Practice, including Financial Reporting Standard 102 and
SORP FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies
Act 2006. The Trustees 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 responsible for the maintenance and integrity of the corporate and financial information included
on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of the
financial statements may differ from legislation in other jurisdictions.
Statement of disclosure to auditors
In so far as the Trustees are aware..
There is no relevant audit information of which the Charity's auditors are unaware., and
The Trustees have taken all steps that they ought to have taken to make themselves aware of any relevant
audit information and to establish that the auditors are aware of that information.
Small company exemptions
This report has been prepared in accordance with the special provisions for small companies within Part 15 of the
Companies Act 2006.
Signed on behalf of the Board
Chair
Mr K S Brundle
Date.. 12 October 2023
Registered office-
25-31 Lisburn Road
Belfast BT9 7AA

THE NORTHERN IRELAND AGORAPHOBIA AND ANXIETY SOCIETY
{COMPANY LIMITED BY GUARANTEE)
Independent auditor's report to the members of The Northern Ireland Agoraphobia and
Anxiety Society
Opinion
We have audited the accounts of Northern Ireland Agoraphobia and Anxiety Society for the year ended 31 March
2022 which comprise Ihe Statement of Financial Activities, the Balance Sheet and the notes to the accounts,
including a summary of significant accounting policies. The financial reporting framework that has been applied in
their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting
Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom
Generally Accepted Accounting Practice}.
In our opinion the accounts..
give a true and fair view of the state of the charitable company's affairs as at 31 March 2022 and of its
incoming resources and application of resources, including its income and expenditure, for the year then
ended.,
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice-,
and
have been prepared in accordance with the requiremenls of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS (UK)) and applicable
law. Our responsibilities under Ihose standards are further described in the Auditor's responsibilities for the audit
of the accounts section of our report. We are independent of the Charity in accordance with the ethical
requirements that are relevant to our audit of the accounts in the UK, including the FRC'S Ethical Standard, and
we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the
audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In forming our opinion on the financial statements. which is not modified, we have considered the adequacy of the
disclosures made in note 1 to the financial statements concerning the charity's ability to continue to trade as a
going concern. At 31 March 2022 the charity's free reserves were negative £516,780and the charity continues to
rely on the support of its parent charity. Praxis Care. These conditions, along with the other matters explained in
note 1 to the financial statements, indicate the existence of a material uncertainty which may cast significant doubt
about the charity's ability to continue as a going concern. The financial statements do not include any adjustments
that would result if the charity was unable lo conlinue as a going concern.
Other information
The other information comprises the infomation included in the annual report, other than the accounts and our
auditor's report Ihereon. The Trustees are responsible for the other information. Our opinion on the accounts
does not cover the other information and, except to the extent othe￿iSe explicitly stated in our report, we do not
express any form of assurance Conclusion thereon.
In connection with our audit of the accounts, our responsibility is to read the other information and, in doing so.
consider whether the other information is materially inconsistent with the accounts or our knowledge obtained in
the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent
material misstatements, we are required to detemine whether there is a material misstatement in the accounts or
material misstatement of the olher information. If, based on the work we have performed, we conclude that
there is a material misstatement of Ihis other infomiation, we are required to report that fact.
We have nothing to report in this regard.
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of our audil:
the information given in the Trustees, Report for the financial year for which the accounts are prepared is
consistent with the accounts. and
the Trustees, Report has been prepared in accordance with applicable legal requirements.

THE NORTHERN IRELAND AGORAPHOBIA AND ANXIETY SOCIETY
{COMPANY LIMITED BY GUARANTEE)
Independent auditor's report to the members of The Northern Ireland Agoraphobia and
Anxiety Society
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the Trustees and its environment obtained in the course of the
audit, we have not identified material misstatements in the Trustees, Report.
We have nothing lo report in respect of the following matters in relation to which the Companies Act 2006
requires us to report to you if, in our opinion..
adequate accounting records have not been kept, or returns adequate for our audit have not been
received from branches not visited by us., or
the accounts are not in agreement with the accounting records and returns., or
certain disclosures of Trustees, remuneration specified by law are not made.. or
we have not received all the information and explanations we require for our audit.
Responsibilities of Trustees
As explained more fully in Ihe Statement of Trustees, Responsibilities, the Trustees, are responsible for the
preparation of the accounts and for being satisfied that they give a true and fair view, and for such internal control
as the Trustees determine is necessary to enable the preparalion of accounls that are free from material
misslatement, whether due to fraud or error.
In preparing the accounts. the Trustees are responsible for assessing the Charity's ability to continue as a going
concern, disclosing, as applicable, matters related to going concern and using the going concern basis of
accounting unless the Trustees either intend to liquidate the company or lo cease operations, or have no realistic
alternative but to do so.
Auditor's responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the accounts as a whole are free from material
misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion.
Reasonable assurance is a high level of assurance. but is not a guarantee that an audit conducted in accordance
with ISAS (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or
error and are considered material if, individually or in the aggregate, they could reasonably be expected to
influence the economic decisions of users taken on the basis of these accounls.
A further description of our responsibilities for the audit of the accounts is located on the Financial Reporting
Council's website at.. http'.Ilwww.fr¢.org.uklauditorsresponsibilities. This description forms part of our auditor's
report.
This report is made solely to the charitable company's members. as a body, in accordance with Chapter 3 of Part
16 of the Companies Act 2006 and regulations made under that Act. Our audit work has been undertaken so that
we might state to the charitable company's members those matters we are required to state to them in an
auditors, report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume
responsibility to anyone other than the charitable company and its members as a body, for our audit work. for this
report, or for the opinions we have formed.
Dr R I Peters Gallagher OBE FCA (Senior Statutory Auditor)
for and on behalf of Moore (Nl} LLP
Chartered Accountants
Statutory Auditor
12 October 2023
4th Floor Donegall House
7 Donegall Square North
Belfast
BT15GB

THE NORTHERN IRELAND AGORAPHOBIA AND ANXIETY SOCIETY
(COMPANY LIMITED BY GUARANTEE)
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING THE INCOME AND EXPENDITURE
ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2023
Unrestricted Restricted
funds
funds
2023
2023
Total Unrestricted Restricted
funds
funds
funds
2023
2022
2022
Total
funds
2022
Note
Income:
Charitable activities
39,529
39,529
Total income
39.529
39,529
Expenditure:
Charitable activities
7,609
7,609
86,714
86,714
Total expenditure
Net expenditure
Transfers between
funds
7,609
17,609}
7,609
(7,609)
86.714
(47,185)
86,714
147,185)
Total Funds brought
forward
516,780
(516,780
469,595
469,595
Funds carried fonvard
10,11
524,389
(524.389)
516,780
(516,780)
The Statement of Financial Activities includes all gains and losses in the year and therefore a statement of
comprehensive income has not been prepared
The notes on pages 11 to 17 form part of these financial statements and should be read in conjunction therewith.

THE NORTHERN IRELAND AGORAPHOBIA AND ANXIETY SOCIETY
(COMPANY LIMITED BY GUARANTEE)
BALANCE SHEET
AS AT 31 MARCH 2023
2023
2022
Note
Fixed Assets
Tangible Assets
Current Assets
Debtors
Creditors: amounts falling
due within one year
524,389
516.780
Net Current Liabilities
Total assets less current liabilities
524.389
524,389
516,780
516.780
Funds
Restricted income funds
Unrestiicted income funds
10
(524,389)
(516,780)
Total Funds
524,389
516,780
These financial statements have been prepared in accordance with the provisions applicable to companies
subject to the small companies regime within Part 15 of the Companies Act 2006.
These financial statements were approved by the Board of Trustees on the 12 October 2023 and signed on
their behalf by..
rrustee
Mr O Paulin
MrKS
run
The notes on pages 11 to 17 form part of these financial statements and should be read in conjunction therewith.
10-

NORTHERN IRELAND AGORAPHOBIA AND ANXIETY SOCIETY
(COMPANY LIMITED BY GUARANTEE)
Notes to the financial statements for the year ended 31 March 2023
Accounting Policies
Charity information
Northern Ireland Agoraphobia and Anxiety Society is a private company limited by guarantee incorporated
in Northern Ireland. The regislered office is 25-31 Lisburn Road, Belfast, BT9 7AA.
Basis of a¢¢ounting
The financial statements have been prepared in accordance with the Memorandum and Articles of
Association, the Companies Act 2006 and "Accounting and Reporting by Charities.. Statement of
Recommended Praclice applicable to charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021. (as amended for accounting
periods commencing from 1 January 2016). The charity is a Public Benefit Entity as defined by FRS 102.
The accounts are prepared in sterling, which is the functional currency of the charity. Monetary amounts in
these financial statements are rounded to the nearest £.
Going ¢on¢ern
The continued operation of the charity is dependent on the ongoing support of Praxis Care. The Trustees
consider that in preparing the financial statements they have taken into account all information that could
reasonably be expected to be available. Praxis Care have indicated that they will provide the necessary
ongoing financial and operational support to sustain the charity for the foreseeable future while future sources
of funding are sought, therefore they consider Ihat it is appropriate to prepare the financial slatements on a
going concern basis.
The financial ststements do not include any adjustments that would result if Praxis Care support was
withdrawn.
Cash flow statement
The Trustees have taken advantage of the exemption in Financial Reporting Standard 102 Section 7 from
including a cash flow statement in the financial statements on the grounds that the charitable company is
small.
Incoming resources
Income is recognised when the charity is legally entitled to it after any performance conditions have been
met, the amounts Can be measured reliably, and it is probable that income will be received.
Cash donalions are recognised on receipt. Other donations are recognised once the charity has been notified
of the donation, unless performance conditions require deferral of the amount.
Legacies are recognised on receipt or othemise if the charity has been notified of an impending distribution,
the amount is known. and receipt is expected. If the amount is not known, the legacy is treated as a
contingent asset.
11

NORTHERN IRELAND AGORAPHOBIA AND ANXIETY SOCIETY
(COMPANY LIMITED BY GUARANTEE)
Notes to the financial statements for the year ended 31 March 2023
Accounting Policies (continued)
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Funding provided through
contractual agreements and performance related grants is recognised as goods or seNices are supplied.
Other grant payments are recognised when a constructive obligation arises Ihat resulls in the payment being
unavoidable.
Costs of generating funds are those costs incurred in attracting voluntary income, and those incurred in
trading activities that raise funds.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and
services for its beneficiaries.11 includes both cosls that can be allocated directly to such activities and those
costs of an indirect nature necessary to supply them.
Governance costs include those incurred in the governance of its assets which are associated with
constitutional and statutory requirements.
Support costs include central functions and are allocated to activity cost categories on a basis consistent
with the use of resources.
All costs are allocated between the expenditure categories of the Statement of Financial Activities on a basis
designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly- others
are apportioned on an appropriate basis.
Basic financial assets
Basic financial assets. which include debtors and cash and bank balances, are initially measured at
transaction price including transaction costs and are subsequently carried at amortised cost using Ihe
effective interest method unless the arrangement constitutes a financing transaction, where the transaction
is measured at the present value of the future receipts discounted at a market rate of interest. Financial
assets classified as receivable within one year are not amortised.
Bas1¢ fInan¢ial liabilities
Basic financial liabilities, including Creditors and bank loans are initially recognised at transaction price unless
the arrangement constitutes a financing transaction, where the debt instrument is measured at the present
value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable
within one year are not amort15ed.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course
of operations from suppliers. Amount5 payable are classified as current liabilities if payment is due within
one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially
at transaction price and subsequently measured at amortised cost using the effective interest method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or
cancelled.
Fixed assets
Tangible fixed assets are stated at cost less accumulated depreciation.
12-

NORTHERN IRELAND AGORAPHOBIA AND ANXIETY SOCIETY
(COMPANY LIMITED BY GUARANTEE)
Notes to the financial statements for the year ended 31 March 2023
Accounting Policies (continued)
Depreciation
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the
useful economic life of that asset as follows..
Office Equipment
straighl line
Cash and cash equivalents
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity
of three months or less from the date of acquisition or opening of the deposit or similar account.
Funds
The Charity has different types of funds for which it is responsible, and which require separate disclosure.
These are as follows=
Restricted funds..
Donations, grants and other income received which are earmarked by the donor for specific purposes.
Such purposes are within the overall aims of the organisation.
Unrestricted funds-
Funds which are expendable at the discretion of the board in the furtherance of the objects of the Charity.
In addition funds may be held in order to finance capital investment and working capital.
Related Party Transactions
The charity has taken advantage of the exemption not lo disclose related party transactions with other
members of the group. as it is a wholly owned subsidiary and group consolidated financial statements are
available.
In¢ome from charitable activities
Unrestricted Restricted
funds
funds
2023
2023
Total
funds
2023
Total
funds
2022
Counseling income
Grants and contracts
39,529
39,529
13-

NORTHERN IRELAND AGORAPHOBIA AND ANXIETY SOCIETY
(COMPANY LIMITED BY GUARANTEE)
Notes to the financial statements for the year ended 31 March 2023
Expenditure on charitable activities
Counselling
& support Govern-
services ance
Basis of
allocation
Total
2023
Total
2022
Costs directly allocated to activities
Staff Costs
Direct
Client expenses
Direct
Office Costs
Direct
Audit Fees
Direct
Depreciation
Direct
Professional fees
Direct
Recruitment
Direct
1,305
1,305
53,226
5,874
5,874
600
13,516
600
600
{170)
(170)
1,845
7,009
600
7,609
69,187
Counselling
& support
Services
Basis of
allocation
Govern-
ance
Total
2023
Total
2022
Support costs allocated to activities
Management costs
Direct cosls
Quality monitoring
Salary costs
Training costs
Head count
Premises costs
Direct costs
Total other support costs
Direct cosls
2,723
443
2,894
2,675
6,022
14,757
83,944
7.009
600
7,609
Net incoming resources for the year
2023
2022
This is stated after charging-
Audit Services
600
600
Stsff costs and emoluments
Total staff costs were as follows:
2023
2022
Wages and salaries
Social security costs
Pension costs
637
721
53
1,305
47,456
4,103
1,667
53.226
14-

NORTHERN IRELAND AGORAPHOBIA AND ANXIETY SOCIETY
(COMPANY LIMITED BY GUARANTEE)
Notes to the financial statements for the year ended 31 March 2023
Particulars of employees:
The average number of employees during the year was as follows..
2023
No.
2022
No.
No of operations staff
No employee or trustee of the charity received emoluments of more than £60,000 during the year {2022=
NIL).
Tangible fixed assets
Equipment
Total
Cost
At 1 April 2022
Disposals
At 31 March 2023
Depreciation
At 1 April 2022
Charge for year
Disposals
At 31 March 2023
Net book value
At 31 March 2023
At 31 March 2022
Debtors
2023
2022
Accrued income
Creditors: Amounts falling due within one year
2023
2022
Amounts owed to group undertakings
Accruals
523,789 516,180
600
600
524,389 516,780
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NORTHERN IRELAND AGORAPHOBIA AND ANXIETY SOCIETY
(COMPANY LIMITED BY GUARANTEE)
Notes to the financial statements for the year ended 31 March 2023
Restricted income funds
Incoming
1 April 2022 Resources
Resources Transfers
expended
At31
March
2023
Big lottery grant
VSP grant
10.
Unrestri¢ted income funds
Incoming
1 April 2022 Resources
Resources Transfers
expended
At31
March
2023
General Fund
516,780
7,609
(524,389)
11. Analysis of net assets between funds
Net
current
assetsl
(liabilities)
Tangible
fixed
assets
Total
Restricted Funds
Unrestricled Funds
Total Funds
524,389
524,389
(524,389)
(524,389)
The Trustees of Praxis Care have agreed to provide any necessary ongoing financial and operational
support to sustain the charity for the foreseeable future. The long term aim is to grow the charity and
eliminate the current funding deficit.
12.
Related party transactions
The charity has not disclosed relaled party transactions on the basis that consolidated financial statements
are available.
13.
Charitable company limited by guarantee
The charitable company is limited by guarantee and as such does not have any share capital. The liability
of each of the members is limited to £1.
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NORTHERN IRELAND AGORAPHOBIA AND ANXIETY SOCIETY
(COMPANY LIMITED BY GUARANTEE)
Notes to the financial statements for the year ended 31 March 2023
14. Ultimate parent company
Praxis Care, a charitable company incorporated in Northern Ireland, is the ultimate pa￿nt charitable
company for the Northern Ireland Agoraphobia and Anxiety Society. Praxis Care is registered with The
Charity Commission for Northern Ireland (NIC103672), and its registered office is 25-31 Lisburn Road,
Belfast, BT9 7AA.
The Praxis Care Board operates as delailed in the governing document for the Charity, its Memorandum
and Articles ofAssociation. The day-to-day operations ofthe group are delegated to the Chief Executive and
the Senior Leadership Team.
The principle purpose of the charity is to promote the preservation and safeguarding of mental health, to
support individuals with a range of mental illnesses. disabilities or any other condition or circumstance and
to include, without limitation, those persons who have a learning disability or illness due to old age or any
other condition. Praxis Care provides a range of services including Accommodation & Support., Volunteer
Befriending,. Home Response l Domiciliary Care.. Workskills l DayActivity,' Respite Residential Care,. Floating
Support., Carer Advocacy and Research activities.
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