Charity Registration No. NIC100314IN100360 THE KEVIN BELL REPATRIATION TRUST ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022 THE KEVIN BELL REPATRIATION TRUST LEGAL AND ADMINISTRATIVE INFORMATION TTUStees Mr B Bell Mr D Ruddy Mr A O'Rourke Mr B Jackson Mr C Bell Mr C Bell Mr M Carr Mr J Mccaffrey Mr K Heaney Mrs E Bell Charity number (Northern Ireland) NIC1003141N100360 Charlty number (Ireland) 20102937 Prlnclpal address Unit 7 Whitegates Business Park Newry Co. Down Northern Ireland 8T35 6UA Audltor FPM Accountants Limited 1 3 Arthur Street Belfast Co. Antrim Northern Ireland 8T1 4GA Bankers AIB 4244 Hill Street Newry Co. Down Northem Ireland BT34 IAU Solicitor5 Edwards & Co. 28 Hill Street Belfast Northern Ireland BT12LA THE KEVIN BELL REPATRIATION TRUST LEGAL AND ADMINISTRATIVE INFORMATION Solkitors Mason Haye5 & Curran South Bank House 8arrow Street Dublin 4 Co. Dublin Republic of Ireland THE KEVIN BELL REPATRIATION TRUST CONTENTS Trustees, report Statement of trustees. responsibilities 11 Independent audttor's report Statement of financial activltles 17 Balance sheet 18 Statement of cash flows 19 Notes to the financial statements 20-28 THE KEVIN BELL REPATRIATION TRUST TRUSTEES. REPORT FOR THE YEAR ENDED 31 AUGUST 2022 The trustees present their report and financial statements for the year ended 31 August 2022. The accounts have been prepared in accordance with the accounting policies set out in note I to the accounts and comply with the charity's governing document the Charities Act (Northern Ireland) 2008 and "Accounting and Reporting by Charities.. Statemènt of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021. las amended for accounting periods commencing from 1 January 20191. Objecllves and activities The Kevin Bell Repatriation Trust (KBRT or the Trust) is a charitablè organisation established in September 2013 in memory of Kevin Bell who, at the age of 26. died tragically in New York in June 2013. Kevin's death elicited a huge response and outPOUTing of support by friends and family in ihe Newry area and a150 as far afield as New York and Australia. The funds donated were significantly in excess of the amount that was needed and the Bell Family ch05e, as part of Kevin's legacy, to establish a Charity with the purpose of assisting other people and familie5 who suffer similar tragedy abroad and who need assistance with repatriation back to the Island of Ireland (Ireland and Northern Irelandl. Assistance is provided regardless of back9round leg. race, religion, gender, disability, crimlnal convictions) or the circumstances of the person's death {eg. suicide, murder). The primary objectives of the trust are as follows: To provide financial assistance to relieve the financial distress or hardship of bereaved families to repatriate the body lor bodies) of a loved onelsl back to the Island of Ifeland. To relieve human suffering, mental anxiety and ill health and improvement of the mental and physical health and wellbeing of the members of such be￿aVed families by the means of providing expert support, advice and other practical, technicol and logistical assistance. Thls support has proved to be just as, if not more, important than the financial assistance itself. STRATEGIES FOR ACHIEVING OBJECTIVES We aim to achieve our objectives through incTea5ing awareness of the Trust and by providing necessary 5UPPOrt as soon a5 is practically possible following a request for assistance. The Trust receives applications for assistance typically from either a Trustee being contacted by a family member or friend of those recently deceased abroad or a Trustee moy make contact with the deceased's family if they become aware of a 51tuation which has occurred. KBRT has built up a large network of foreign based community members leg. Irish Immigrant support groups. Irish cultural 50cietiesl and government officials leg. Ireland'5 minister for the Diaspora and the multiple Irish Consulates abroad) who raise awareness of the sUPPOrt available from KBRT and who alxj may make referrals. THE KEVIN BELL REPATRIATION TRUST TRUSTEES, REPORT (CONTINUED) R?R THE YEAR ENDED 31 A UGusf 2022 AcfiviTIES FOR ACHIEVING OBJECTIVES To support KBRT'S overall objective5, requests received for a551Stance are dealt with immediately and Trustees are perrnitted to provide assistance 50 long as the case meets the parameters set out in the Trust's objective5 and governing documents. KBRT offer full support for the organisation and repatriation remains back to the Island of Ireland with the intention of doing so a5 early as quickly as possible Depending on the country, KBRT may use specialist repatriation agents or other such specialists in each country. In limited circumstances, KBRT receive requests for assistsnce outside of the paramelers of the Twsts primary objectives but in keeping with the charitable ethos of the Trust leg. paying the cost of bringing other human remains lor Ashes") back to Irelandl. In May 2020, Trustees expanded the Trust Deed and approved a Policy for the type5 of ca5e5, specifyin9 the limited amounts available and process for IElping in such cases. MAIN ACTIVITIES UNDERTAKEN TO FURTHER THE CHARITY'S PURPOSES FOR PUBLIC BENEFIT The Trust does not en9age in general fundraising activities. Funding is obtained through donations from individuals, group5 and businesses. These donations are often as a result of fundraisers or from those who have received assistance and who wish to contribute back to KBRT in memory of their recently deceased. The Trust is active on number of social media platforms (Facebook, Twitter) which, together with its website, raises awareness of its objectives and activities. KBRT has a registered charity profile with the donatSon websites www.vir inmone ivin .com and www.idonate.ie. People wishing to fundraise on behalf of, or donate to, KBRT can do so using these sites, Donations are also ￿ceiVed through bank lodgements, al.com cash and cheques. In 2018 the Trustees established a Trading Company {KBRT Trading Limited) for the sale of KBRT branded merchandise, with all shareholding and profits held for the benefit of KBRT. The primary benefit of thi5 actfvlty is Increasing public awareness of KBRT. THE KEVIN BELL REPATRIATION TRUST TRUSTEES, REPORT (CONTINUED) FOR fHE YEAR ENDED 31 AUGusf 2022 Achlevements and performance KEY PERFORMANCE INDICATORS During the year ended 31 August 2022, the Trust successfully delivered on our mission to help indhiiduals and families who have suffered a loss abroad with the repatriation of their loved ones remains to the Island of Ireland. Key aehievements inelude.. In the 12 months to 31 August 2022, KBRT provided assistance with 255 (Prior year.. 1661 repatriation5 from 41 different countrieslPY'.271: Re UK Coun FY2022 121 33 18 10 ation Coun P12022 CHINA CONGO CROATIA EGYPT FINLAND GEORGIA INDONESIA JERSEY LITHUANIA MALTA MOLDOVA NEPAL USA SPAIN AUSTRALIA PORTUGAL GERMANY FRANCE GREECE NETHERLANDS PHILIPPINES URKEY CANADA NEW ZEALAND THAILAND CAMBODIA CZECH REPUBLIC SAUDI ARABIA/UAE UKRAINE AUSTRIA BELGIUM NIGERIA PERU RUSSIA SOUTH AFRICA SWEDEN SWITZERLANO UAE VIETNAM BRAZIL REPATRIATIONS IN IZ MONTHS TO AUGUST 2022 255 THE KEVIN BELL REPATRIATION TRUST TRUSTEES, REPORT (CONTINUED) R?R THE YEAR ENDED 31 AUGusf2022 FY2022 was a significant increase on prior year 154%) and 3150 the highest 12 month volume of repatriations lup 24Yo on 20181. This also evidenced a retum to normal travel and migration patterns post Covid-19. Since formation and up to 31 August 2022, KBRT had repatriated 1,383 individua15 back to the Island of Ireland. enthng 31 2014 2015 2016 2017 018 2019 2020 2021 2022 otal Re atriations Chan e from PY han 35 50 123 +73 +146% 157 +34 +28% 206 +49 +31% 200 191 166 -25 -13% 255 89 54% 1,383 +15 +43% -3% Since the format5on of the Trust and up to 31 August 2022, KBRT ha5 assisted with repatriations from 69 IPY.. 621 different countries. The most commonly ￿(Urring countries for repatriations are the UK (6251, USA {1611, Spain 11271 and Australia1100) THE KEVIN BELL REPATRIATION TRUST TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2022 Cumulatlve Totsi Country Cumulatlve otsl UK 625 SOUTH AFRICA SWEDEN SWITZERLAND UKRAINE USA 161 127 SPAIN USTk4LIA 100 CANADA 34 31 CROATIA DENMARK DOMINICAN REPUBLIC EGYPT GAMBIA FRANCE GERMANY PORTUGAL rHAILAND NETHERLANDS 29 25 23 17 GUERNSEY HUNGARY APAN TURKEY 17 GREECE 14 13 13 10 NEW ZEALAND PHILIPPINE5 VIETNAM CAMBODIA SAUDI ARABIA and UAE MALTA CYPRUS CZECH REPUBLIC ITALY BELGIUM KENYA LAOS LITHUANIA NIGERIA ARGENTINA AZERBAIJAN BERMUDA Bosnia & Herze COLUMBIA ovina IAMAICA SIERRA LEONE SINGAPORE SOUTH KOREA SRI LANKA TAIWAN BULGARIA CHINA AUSTRIA FINLAND POLAND 8IiAZIL UGANDA ECUADOR INDIA INDONESIA JERSEY MALAYSIA CONGO GEORGIA MOLDOVA NEPAL PERU MOROCCO RUSSIA CUMULATIVE TOTAL REPATRIATIONS UP TO 31 AUGUST 2022 1.383 THE KEVIN BELL REPATRIATION TRUST TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2022 KBRT ha5 repatriated bodies to all of the counties on the island cf Ireland. The highest number ol repatriatlon5 in the year to 31 August 2022 was Dublin1441, Antrim 1321 and Down119). Since the formation of the Trust and up to 31 August 2022, the m05t frequent counties for repatriations have been Dublin1217), Antrim1170) and Down (961. County FY2022 Cumulative Total 217 Frequency Rank Dublin Antrim Down Cork Der Limerick 32 172 96 81 19 16 66 15 70 54 53 48 46 rone Galwa 12 10 Louth Done Ker Cavan 39 12 38 13 31 Tip Meath era 32 14 29 17 30 26 26 16 18 18 21 20 24 22 Kildare F105common Kilkenn Waterford exford Mona han Clare Offal Fermana Westmeath Leitrim Lon ford Wicklow 20 24 15 17 16 13 12 23 26 28 10 30 25 14 29 26 Laois 10 30 Carlow TOTAL 10 30 255 1.383 THE KEVIN BELL REPATRIATION TRUST TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2022 REVIEW OF AcfiviTES The financial support and guidance have made a significant differen￿ to the families and friends of the repatriated. The number of people repatriated and the gratitude expressed by their loved ones is te&ament to the continued succe55 of the KBRT. These benefrts are demonstrated through feedback from the families assisted, their friends and relative5 and also evidenced by the fund-raising attivities for the Trusl they often voluntarily initiate after experiencing benefil. INVESTMENT POLICY AND PERFORMANCE KBRT has a low risk appetite and conservative approach to investment of funds and cash management. All funds are held across several UK and Irish bank5 spread between current accounts and deposit accounts rangin9 from instant access to 5 year fixed rate. KBRT does not hold or participate in any other form of investment. Financlal review GOING CONCERN After making appropriate enquiries, the Trustees have a reasonable expectation that the Trust has adequate ources to continue in operational existence for the foreseeable future. For this reason they continue to dopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the Accountin9 Policies. FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES KBRT has a low risk appetite. Due to the nature of the charitable activity, the Trust is not exposed to fluctuations in foreign currencies apart from Euro. Fluctuations in the euro are mitigated by paying for Invoices through our euro account,. these funds have arisen from euro donations received. Reserves Pollcy The Trustees have a conseNative approach to maintaining reserves. This policy is reviewed on an annual basis. PRINCIPAL FUNDING The principal funding of the organisation is by way of donation5 received. The Trust does not conduct general fundraising. Fundraising expenses as detailed within the financial statements relate to genwal merchandise and materials for raising awareness of the Trust's activities, OT in some cases, items Fyovided to people who wish to raise funds and donate to KBRT li.e. donation of a jersey to someone running a marathon), THE KEVIN BELL REPATRIATION TRUST TRUSTEES, REPORT (CONTINUED) FOR THE YEAR EIVDED 31 AUGUST 2022 stru(￿r•. governance and management CONSTITUTION There is no minimum or maximum nurnber of Trustees. A5 at 31 August 2021 there were 10 Trustees fomially appointed. There must be a minimum of 5 Trustees at any meeting to register a quorum. The Trustees must meet a minimum of twice a year. In practice the Trust meets approximately 6 time5 a year. METHOD OF APPOINTMENT OR ELECTION OF TRUSTEES Trustees are elected onto the Trust whenever the Trust considers il necessary. POUCIES ADOPTED FOR THE INDucfioN AND TRAINING OF TRUSTEES Trustees are selected and appointed by reference to the Trust Deed with an emphasis on ensuring dNerse professional backgrounds to aid the decision making process and to ensure that Trustees are able to perform their duties in a professional manner. ORGANISATIONAL STRUCTURE AND DECISION MAKING The Trustees act unanimously in decision making under the terms of the Trust deed. All decislons are approved by the Trustees. RISK MANAGEMENr The Trustees have assessed the major risks to which the Trust is exposed and are satisfied that systems and procedures are in place to mitigate any exposure to the major risks identified. Charity Registration Nth NIC1003141N100360 THE KEVIN BELL REPATRIATION TRUST ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022 THE KEVIN BELL REPATRIATION TRUST LEGAL AND ADMINISTRATIVE INFORMATION Trustees Mr B Bell Mr D Ruddy Mr A O'Rourke Mr B Jackson Mr C Bell Mr C Bell Mr M Carr Mr J Mccaffrey Mr K Heaney Mrs E Bell Charlty number (Northern Ireland) NIcIC￿314IN10o360 Charlty number (Ireland 20102937 Prlnclpal address Unit 7 Whitegates Business Park Newry Co. Down Northern Ireland BT35 6UA Audltor FPM Accountants Limited 1 3 Arthur Street Belfast Co. Antrim Northern Ireland BTI 4GA 8ank•rs AIB 4244 Hill Street Newry Co. Down Northern Ireland BT34 1AU Solicitors Edwards & Co. 28 Hill st￿et Belfast Northern Ireland BTI 2LA THE KEVIN BELL REPATRIATION TRUST LEGAL AND ADMINISTRATIVE INFORMATION Sollcitors Mason Hayes & Curran South Bank House Ba￿OW Street Dublin 4 Co. Dublln Republic of Ireland THE KEVIN BELL REPATRIATION TRUST CONTENTS Page Trustees, report Statement of trustees, responsibilities Independent auditorfs report 12-16 Statement of financial activltles 17 8alance sheet 18 Statement of cash flows 19 Notes to the financial statements 20-28 THE KEVIN BELL REPATRIATION TRUST TRUSTEES, REPORT R?R THE YEAR ENDED 31 AUGUST 2022 The trustees present their report and financial Statements for the year ended 31 August 2022. The accounts have been prepared in accordance with the accounting policies set out in note I to the account5 and comply with the charity's governing document, the Charities Act (Northern Ireland) 2008 and -Accounting and Reporting by Charities-. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021" las amended for accounting period5 commencing from 1 January 2019}. Objectlves and activities The Kevin Bell Repatriation Trust IKBRT or the Trustl is a charitable organisation established in September 2013 in Memory of Kevin Bell who, at the age of 26, died tragically in New York in June 2013. Kevirfs death elicited a huge response and outpouring of support by friends and family in the Newry area and also as far afield as New York and Australia. The funds donated were si9nificantly in excess of the amount that was needed and the Bell Family chose, as part of Kevin's legacy, to establish a Charity with the purpose of assisting other people and families who suffer similar tragedy abroad and who need assistance with repatriation back to the Island of Ireland (Ireland and Northem Irelandl. Assistance is provided regardless of background leg. race, religion, gender, disability, criminal convittions) or the arcumstsnces of the person's death leg. suicide, mLtrderl. The primary objective5 of the trust are a5 follows: To provide financial assistance to relieve the financial distress or hardship of bereaved families to repatriate the body lor bodie51 of 3 loved onels) back to the Island of Ireland. To relieve human suffering, mental anxiety and ill health and improvement of the mental and physical health and wellbeing of the members of such bereaved families by the mean5 of providing expèrt support advice and other practical, technical and loglstical assistance. Thls support has proved to be just as, if not more, important than the financial assistance itself. STRATEGIES FOR ACHIEVING OBJECTIVES We aim to achieve our objectives through increasing awareness of the Trust and by providing necessary support as soon as 15 practically possible following a request for assistance. The Tnjst receives applications for assistance typically from either a Trustee being contacted by a family mernber or friend of those recently deceased abroad or a Trustee may make contact with the deceased's family if they become aware of a situation which has occurred. K8RT has built up a large network of foreign based community members leg. Irish Immigrant support groups, Irish cultural societies) and government officials {eg. Ireland's minister for the Diaspora and the multiple Irish Consulates abroad) who raise awareness of the support available from KBRT and who al£J may make referrals. THE KEVIN BELL REPATRIATION TRUST TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2022 ACTIVITIES FOR ACHIEVING OBJECTIVES To 5UPPOrt KBRT'S overall objectives, requests received for a551Stance are dealt with immediately and Trustees are permitted to provide assistance so long a5 the case meets the parameters set out in the Trust's objective5 and governing documents. KBRT offer fvll support for the organisation and ￿patrIatIOn aF remains back to the Island of Ireland with the intenlion of doing so a5 early as quickly as possibla Depending on the country, KBRT may use specialist repatriation agents or other such specialists in each country. In limited circumstances, KBRT receive requests for assistance outside of the parameters of the Twsts primary objectives but in keeping with the charitsble ethos of the Trust (eg. paying the cost of bringing other human remains lor "Ashes'l back to Irelandl. In May 2020, Trustees expanded the Trust Deed and approved a Policy for the types of cases, specifying the limited amounts available and process for ￿lping in such cases. MAIN ACTIVITIES UNDERTAKEN TO FURTHER THE CHARITY'S PURPOSES FOR PUBLIC 8ENEFIT The Tnjst does not engage in general fundraising actlvitles. Funding is obtained through donations from individuals, groups and businesses. These donations are often as a result of fundraiser5 or from those who have received assistance and who wish to contribute back to KBRT in memory of their recently deceased. The Trust is active on number of social media platforms (Facebook, Twitter) which, together with its website, ralses awareness of Its objectives and activities. KBRT has a registered charlty profile with the donatSon websites www.vir inmone ivin .coin and www.idonale.ie, People wishing to fundraise on behalf of, OT donate to, KBRT can do so using these sites. Donations are a150 received through bank lodgements, www. a al.com cash and cheques. In 2018 the Trustees established a Trading Company IKBRT Trading Limited) for the sale of KBRT branded merchandise, with all shareholding and profits held for the beneflt of KBRT. The primary benefit of this actlvlty is Increasing publlc awareness of KBRT. THE KEVIN BELL REPATRIATION TRUST TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2022 Achievements arKI performance KEY PERFORMANCE INDICATORS During the year ended 31 August 2022, the Trust successfully delivered on our mission to help indwidua15 and families who have suffered a loss abroad with the repatriation of their loved ones remains to the Island of I￿land. Key achievements include- In the 12 month5 to 31 August 2022, KBRT provided as515tance with 255 (Prior year.. 1661 repatriations from 41 different countrieslPY:271: Re UK triatlon Coun FY2022 121 33 Re rlatlon Cou CHINA CONGO FY2022 USA SPAIN 18 10 CROATIA AUSTRALIA PORTUGAL GERMANY FRANCE GREECE NETHERLANDS PHILIPPINES EGYPT FINLAND GEORGIA INDONESIA JERSEY LITHUANIA MALTA MOLDOVA TURKEY CANADA NEPAL NEW ZEALAND THAILAND CAMBODIA CZECH REPUBLIC SAUDI Ai4BIAIUAE UKRAINE NIGERIA PERU RUSSIA SOUTH AFRICA SWEDEN SWITZERLAND AUSTRIA UAE 8ELGIUM BRAZIL REPATRIATIQN5 IN 12 MONTHS TO AUGUST 2022 VIETNAM 255 THE KEVIN BELL REPATRIATION TRUST TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2022 FY2022 was a significant increase on prior year 154%) and also the highest 12 month volume ol repatriations (up 24% on 2018). This also evidenced a retum to normal travel and migration patterns post Covid-19. Since formation and up to 31 August 2022, KBRT had repatriated 1,383 individuals back to the Island of Ireland. enthng 31 2014 015 2016 2017 2018 2020 2021 2022 Totsl atriations Chan e from PY Chan 35 so 123 +73 +146% 157 206 200 166 255 89 1,383 +15 +34 449 +31% -25 +43% +28% -5% -13% Since the formation of the Trust and up to 31 August 2022, KBRT has assisted wlth repatriations from 69 (PY.. 621 different countries. The m05t commonly recurring countries for repatriations are the UK {625), USA (161), Spain (1271 and Australia1100} THE KEVIN BELL REPATRIATION TRUST TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGusf2022 County Cumulatlve Total County Cumulati¥ otsl UK 625 161 SOUTH AFRICA SWEDEN USA SPAIN AUSTRALIA CANADA FRANCE GERMANY PORTUGAL THAILAND NETHERLANDS TURKEY GREECE NEW ZEAL4ND PHILIPPINES VIETNAM 127 100 34 31 29 SWITZERLAND UKRAINE CROATIA DENMARK DOMINICAN REPUBLIC EGYPT GAMBIA GUERNSEY HUNGARY 25 23 17 17 14 APAN KENYA LAOS LITHUANIA NIGERIA 13 13 10 CAMBODIA SAUDI ARABIA and UAE MALTA CYPRUS CZECH REPUBLIC ITALY ARGENTINA AZERBAIJAN BERMUDA Bosnia & Herze COLUM81A AMAICA SIERRA LEONE ovina BELGIUM BULGARIA CHINA SINGAPORE AUSTRIA SOUTH KOREA SRI L4NKA AIWAN FINLAND POLAND BRAZIL ECUADOR INDIA INDONESIA JERSEY UGANDA CONGO GEORGIA ali MOLDOVA NEPAL PERU MAL4YSIA MOROCCO RUSSIA CUMULATIVE TOTAL REPATRIATIONS UP TO 31 AUGUST 2022 1,383 THE KEVIN BELL REPATRIATION TRUST TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2022 KBRT has repatriated bodies to all of the counties on the island of Ireland. The highest number ol patriations in the year to 31 August 2022 was Dublin {44), Antrim 132) and Down119), Since the formation of the Trust and up to 31 August 2022, the most frequent counties for repatriations have been Dublin {2771. Antrim1170} and Down (96). County FY2022 Cumulative Totsl 217 172 96 81 66 Frequency Rank Dublin Antrim 32 Down Cork 19 16 Der Limerick 70 54 rone Galwa 12 53 48 Arma Louth Done Ker Cavan 46 10 39 12 13 15 14 17 16 18 18 21 38 31 32 era Meath 29 30 26 26 20 24 Kildare Roscommon Kilkenn Waterford WeKford Mona han Clare Offa 20 24 22 23 15 17 16 13 12 io 26 Fermana Weslmeath 28 30 Leitrim Lon ford Wicklow Laoig Carlow TOTAL 14 25 29 26 10 io 30 255 1.383 THE KEVIN BELL REPATRIATION TRUST TRUSTEES. REPORT (CONTINUED) FOR THE YEAR EIVDED 31 AUGUST 2022 REVIEW OF AcfMTES The financial support and guidan￿ have made a significant difference to the families and friends of the repatriated. The number of people repatriated and the gratitude expressed by their loved ones is testament to the continued success of the KBRT. These benefits are demonstrated through feedback from the families a5515ted, their friend5 and relatives and also evidenced by the fund-raising attivities for the Trust they often voluntarily Inltiate after experiencing benefit. INVESTMENT POLICY AND PERFORMANCE K8RT ha5 a low risk appetite and conseNative approach to investment of funds and cash management AII funds are held across several UK and Irish banks spread between current accounts and dep051t accounts ranging from instant access to 5 year fixed rate. KBRT doe5 not hold or participate in any other fomi of investment. Flnanclal revl•w GOING CONCERN After making appropriate enquiries, the Trustees have a reasonable expectation that the Trust has adequate resources to continue in operational existence for the foreseeable future. For this reason they continue to adopt the going concern basis in preparing the financial ststements. Further details regarding the adoption of the going concern basis can be found in the Accounting Policies. FINANCIAL RISK MANAGEMEiif OBJECTIVES AND POLICIES KBRT has a low risk appetite. Due to the nature of the charitable artivity, the Trust Is not exposed to fluctuations in foreign currencies apart from Euro. Fluctuations in the euro are mitigated by paying for Invoices through our euro account., these fund5 have arisen from euro donatlons received. Reserves Policy The Trustees have a conservative approach to maintaining reserves. This policy is reviewed on an annual basis. PRINCIPAL FUNDING The principal funding of the organisation 15 by way of donations received. The Trust does not conduct general fundraising. Fundraising expenses as detailed within the financial statements relate to genwal merchandise and materials for raising awarenèss of the Trust's activities, or in some cases. items Frovided to people who wish to raise funds and donate to KBRT {i.e. donation of a jersey to someone running a marathon). THE KEVIN BELL REPATRIATION TRUST TRUSTEES, REPORT (CONTINUED) FOR THE YEAR EIVDED 31 AUGusf2022 Structure, governance and nianagement CONsfiTUTION There is no minimum or maximum number of Trustees. A5 at 31 August 2021 there were 10 Trustee5 formally appointed. There must be a minimum of 5 Trustees at any meeting to reglster a quowm. The Trustees must meet a minimum of twice a year. In practice the Trust meets approximately 6 times a year. METHOD OF APPOINTMENT OR ELECTION OF TRUSTEES Trustees are elected onto the Trust whenever the Trust considers it necessary. POLICIES ADOPTED FOR THE INDucfioN AND TRAINING OF TRUSTEES Trustees are selected and appointed by reference to the Trust Deed with an emphasis on ensurlng dTr￿rse professional backgrounds to aid the decision making process and to ensure that Trustees are able to perfoim their dutie5 in a professional manner. ORGAN15ATIONAL STRucfuRE AND DECISION MAKING The Trustees att unanimously In decision making under the terms of the Trust deed. All decislon5 are approved by the Trustees. RISK MANAGEMENT The Trustee5 have assessed the major risks to which the Trust is exposed and are satlsfied that systems and procedures are in place to mitigate any exposure to the major risks identified. THE KEVIN BELL REPATRIATION TRUST TRUSTEES, REPORT (CONTINUED) FOR THE YEAR EIVDED 31 AU6usf2022 PRINCIPAL ACTIVITIES The prlncipal activity is to provlde financlal asslstance, expert advice and practlcal support to support the repatriation of the bodie5 of those who die abroad in tra9ic or sudden cir(um5tances. CHARITY REGULATION In addition to regulation by the Northern Ireland Charity Commission, K8RT is a150 a registered cTrwrity with the Charities Regulator of Ireland {charity number 20102937) and fulfil our govemance and reporting ponsibilities under this regime in parallel to the Northern Ireland Charity Commission. CHARITIES GOVERNANCE CODE Durin9 the period, KBRT furthered its governance processes, documentation, and evidence of Compli￿Ce with the Irish Charity Regulators "Charities Govemance Code" which became a requirement in 2020. Plans for future perfods FUTURE DEVELOPMENTS The main artivities of the Trust remain unchanged and the Trustees anticipate that any fijtU￿ developments would relate to those activities. FUNDS HELD A5 CUSTODIAN There are no funds held 8S Custodian. The trnStees who seNed during the year were.. Mr 8 Bell Mr D Ruddy Mr A O'Rourke Mr B Jackson Mr C Bell Mr C Bell Mr M Carr Mr J Mccaffrey Mr K Heaney Mrs E Bell THE KEVIN BELL REPATRIATION TRUST TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2022 Disclosure of informatSon to auditor Each of the trustees hès confirmed that there is no infonnation of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken apkyopriate steps to identify such relevant information and to establish that the auditor is awa￿ of such infomiation. The tnjstees, report was approved by the Board of Trustees. Mr C Bell Trustee Dated.. Mr M Carr Trustee Dated.. 13 June 2023 10- THE KEVIN BELL REPATRIATION TRUST STATEMENT OF TRUSTEES. RESPONSIBILITIES FOR THE YEAR ENDED 31 AUGUST 2022 The trustees are responsible for preparing the Trustees, Report and the accounts in accordance with applicable law and United Kingdom Accounting Standards Iunited Kingdom Generally Accepted Accounting Practice). The law applicable to charities in Northern Ireland requires the trustees to prepare accounts for each flnancial year which give a true and fair view of the State of affairs of the charity and of the incoming resOJr￿S and application of resources of the charity for that year. In p￿Paring these account5, the trustees are required to: select suitsble accounting policies and then apply them consi5tently', observe the methods and principles in the Charities SORP,. makejudgements and estimate5 that are reasonable and prudent.. state thether applicablè accountin9 Standards have been followed, subject to any material deparbjres disclosed and explained in the accounts,. and prepare the accounts on the going concern basis unless it is inappropriate to presume that the tharity will continue in operation. The trustee5 are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any tlrne the financlal position of the charlty and enable them to ensure that the accounts comply wSth the Charities Act (Northern Ireland) 2008, the Charity IAccounts and Reportsl Fiegulations 2008 and the Frovisions of the trust deed. 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. 11 THE KEVIN BELL REPATRIATION TRUST INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF THE KEVIN BELL REPATRIATION TRUST Oplnlon We have audited the financial statements of The Kevin Bell Repatriation Trust Ithe 'charitll for the year ended 31 August 2022 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and the notes to the financial statements, 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 St4ndard app/ict7ble in the UK and Republic ol Ireland (United Kingdom Generally Accepted Accounting Prarticel. In our opinion, the financial statements.. give a true and fair view of the state of the charity'5 affairs a5 at 31 August 2022 and of its incoming Yesources and application of resources, 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 requirements of the Charities Act (Northern Ireland) 2008. Basls for opinion We conducted our audit in accordance with International Standards on Auditing IUKI (ISAS IUKII and applicable law. Our responsibilities under those standards are further described in the Auditors responsibilities for the audit ol the linancial statement3 section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements 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 oplnion, 12- THE KEVIN BELL REPATRIATION TRUST INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF THE KEVIN BELL REPATRIATION TRUST cOnc￿$10n$ relaling to golng concern In auditing the financial statements, we have concluded that the trustees, use of the going concern basi5 of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively. may cast significanl doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilitles of the trustees with respect to going concern are described in the relevant sections of this report. Oth•r Informatlon The other information comprise5 the information included in the annual report other than the financial statements and our auditols report thereon. The trustees are responsible for the other information contained withln the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparènt material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that facL We have nothing to report in this regard. 13- THE KEVIN BELL REPATRIATION TRUST INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF THE KEVIN BELL REPATRIATION TRUST Matters on which we are requlred to report by •xception We have nothing to report in respect of the following matter5 in relation to which the Charities Act (Northern Ireland) 2008 requires us to report to you if. in our opinion: the information given in the financial statements 15 ir)con515tent in any material respect with the trustees, report, or sufficient accounting records have not been kept., or the financial 5tatement5 are not in ag￿ernent with the accounting record5,' or we have not received all the information ond explanations we require for our audit. Responslblllties of trustees As explained rn0￿ fully in the ststernent of trustees. responsibilitie5, the trustees are responsible for the preparation of the financial statement5 and for being satisfied that they give a true and fair view. and for such internal control as the trustee5 determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparlng the financial Statements, 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 concem basis of accounting unless the trustees either intend to cease operations, or have no realistic alternative but to do so. Audltor's responslbllltles for the audit of the financlal statements We have been appointed as auditor under section 66 of the Charities Act (Northern I￿land) 2008 and report in accordance with the Act and relevant regulations made or having effect thereunder. 14- THE KEVIN BELL REPATRIATION TRUST INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF THE KEVIN BELL REPATRIATION TRUST Our objectives are to obtain reasonable assuranee about whether the financial statements as a whole are free from material mi5Staternent, whether due to fraud 01 error, and to issue an auditorfs report that includes our oplnioft. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAS IUKI will always detect a material rnlsstatement when it exists. Misstatements can arise from fraud or error and are considered material if. individually or in the a99regate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. We design procedurès in line wlth our responsibilities, outllned above, to detect material misstatements in respect of irregularities. includin9 fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below. We obtained an Ltnderstanding of the legal and regulatory framework applicable to the company through enquiry of management, sertor research and the application ol cumulative audit knowledge. We identified the following principal laws and regulations relevant to the company - Companies Act 2006, Charities Act (Northem Irelandl 2008 and the Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of lieland IFRS 1021 (effectlve 1 January 2019). We developed an understanding of the key fraud risks to the entity (including how fraud might occur), the controls in place to help mitlgate those risks, and the accounts, balances and disclosures within the financial statements which may be susceptible to management bias. Our understanding was obtained through review of the financial statements for significant accounting estimates, analysis of journal entries, walkthrough of the key controls cycles In place and enquiry of management. Our procedures to respond to those risk5 identified included, but were not limited to.. Enquiry of management, and the entity's solicitors around actual and potential litigation and claims. Enquiry of management to identify any instances of non-compliance with laws and regulations. Revlewing minutes of meetings of those charged wSth governance. Reviewing financial statement disclosltres and testing to supporting documentation to asses5 compliance with applicable laws and regulation5. Auditing the risk of management overrlde of controls, includiDg through testing journal entries and other adjustments for appropriateness, and evaluating the busines5 rationale ol significant transactions outside the normal course of business. THE KEVIN BELL REPATRIATION TRUST INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF THE KEVIN BELL REPATRIATION TRUST Irregularities, including fraud, are Instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material mi5Statements Sn respect of irregularitie5, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below. A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at-. httpj/￿.frc.Org.ukI auditorsresponsibilities. This description forms part of our auditor's report. This report is made solely to the charity's trustees, as a body, in accordance with section 65 of the Charities Act (Northern Ireland) 2008 and regulations made under section 65 of that Act, Our audit work has been undertaken so Ihat we mlght state to the charity's trustees 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 re5ponslbllity to anyone other than the charity and its trustees as a body, for our audit worK for thls reporL or for the opinions we have formed. Lq_ Lowry Grant (Senlor Statutory Audltor) for and on behalf of FPM Accountsnts Limlt¢d Chartemd Accountants ststutory Auditors 1 3 Arthur Street Belfast Co. Antrim Northern Ireland BT14GA 16- THE KEVIN BELL REPATRIATION TRUST srATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 37 AUGUST 2022 2022 2021 Income from: Donations and legacies Investments 1,652,041 8,148 1,013,763 52 Total Incom• 1,660,189 1,013,815 enditure on: Raising funds 913 Charitable activlties 1,031,667 619,079 Total r•sour¢•s expended 1,031,667 619,992 N•t Income for the year/ Net in