Charlty reglstratlon number NIC100556 NIPSA GLOBAL SOLIDARITY AND DEVELOPING WORLD FUND ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
NIPSA GLOBAL SOLIDARITY AND DEVELOPING WORLD FUND LEGALAND ADMINISTRATIVE INFORMATION Management Commlttee l Boersma S Antal L Colllns R O'sandair J Scoll E Dawson M Loughran T Creaney W Brooks S Conlon (Appolnted 1 June 2023) (Appolnted 1 June 2023) (Appointed 1 June 2023) (Appolnted 1 June 2023) (Appolnted 1 June 2023) (Appointed 1 June 2023) Charity numbèr NIC100556 Prlnclpal address 54 Wellinglon Park Belfast Northern Ireland BT9 6DP Independent examiner GMCG Llsburn Cenlury House 40 Crescent Buslness Park Llsbuin BT28 2GN Bankers Unlty Trust Bank 4 Bfindley Place Birmingham B12J8
NIPSA GLOBAL SOLIDARITY AND DEVELOPING WORLD FUND CONTENTS Page M8nagemenl Commltlee's report Independent examlner's report Statement of financlal activities Balance sheet Noles to the financlal statements 8-10
NIPSA GLOBAL SOLIDARITY AND DEVELOPING WORLD FUND MANAGEMENT COMMITTEE'S REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 The management committee present thelr annual report and financlal statements for the year ended 31 December 2023. The financial slalements have been prepared in accordance wllh the accounting pollcles set out In note 1 to the financial slalemenls and comply wlth Ihe charlty's constitution. the Charities Act (Northern Ireland) 2008 and "Accounting and Reporting by Chartlles.. Statement of Recommended Practlce appllcable to charitles preparing Ihelr accounts In accordance wllh the Flnancial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). Objectlves and actlvltles The charity is established lo prevent or relleve poverty, sickness, dlsease or human suffering and to promote human rights throughout the world. The main project during the year in furtherance of the Charlty's obJecllves weré: A project with the Centre for Global Educallon - Project Nour: Educating Palestinian and Syrian Refugees in Beirut, Lebanon. The managemenl committee have paid due regard to guidance Issued by the Charlty Commls5ion In deciding what actlvlties the charity should undertake. Achievements and performance Centre for Global Edueatlon - Project Nour: Edu¢atlng Palestlnlan and Syrlan Refugees In Belrut, Lebanon Project Partners." Centre for Global Education (Belfast) and the Women's Program Association (Lebanon). Grant received: £11,500.00 on 19 January 2023 (Year 2 of 2). Project Delivery Dates: 01 March- 31 August 2023. ProJectAIm: To provide educalional and psycho-soclal support services to 100 Palestinlan and Syrlan refugee chlldren aged 6-14 years In Mar Ellas refugee camp, Beiwl, Lebanon. Project Objectlves: To provlde 100 Palestinian and Syrian refugee chlldren, aged 6 10 14. with.. Psychosocial care to help address mental health problems among the child partlclpants caused by the severe social and economic problems In the camp. Formal education knowledge and skills, particularly In Ilteracy and numeracy. Llfe skllls Ihal bulld Ihelr self-confidence and enable Ihem lo deal with Ihe pressures and demands of Ilfe In the camp. Two fleld trlps oulslde the camp lo lelsure facllilles to escape the often stressful Ilvlng envlronment In Mar Ella5. A safe and structured play environment In51de the camp which supports formal seclor learnlng, cultural events, arts and crafls, and fun. . A snack every day for the duratlon oflhe programme. Project Locallon- The proloct was delivered In Mar Elias Refugee, Belrul, Lebanon.
NIPSA GLOBAL SOLIDARITY AND DEVELOPING WORLD FUND MANAGEMENT COMMITTEE'S REPORT (CONTINUED} FOR THE YEAR ENDED 31 DECEMBER 2023 Project Dellvery The proJe¢l was delivered over a period of six months (March to August 2023) to 100 Palestinian and Syrlan chlldren aged 6-14 years. The chlldren were dlvlded Into four groups of 25 and attended the Women's Program Assoclation from Monday - Friday, 8.30am to 12.30pm. Each group was facilitated by a Irained member of Ihe WPA team wllh the necessary skllls and experience lo dellver educalion acllvllles and psycho-social support. The children recelved training in key areas of the curriculum.. Malhemallcs, English. Arablc, literacy, numeracy and arts and craft8. Each chlld recelved a snack every day and was taken on two field trips oulslde the camp to leisure facilities where Ihey could play and have fun. Project Outcomes Formal Educatlon The children received classes every day from 8.30am - 12.30pm that covered key areas of the schools, curriculum includlng Arablc, English, Mathematlcs and Llfe Skills. The chlldren attended Engllsh, Arabic, and Malhs classes that were spe¢ifically tailored to thelr needs and designed to mak8 learning engaglng and fun. The Engllsh classes introduced them to Ihe basics of the English Includlng vocabulary, grammar, and conversallonal skills. Through inleracllve activilies, g8mes, and slorytelllng, Ihe Children developed their language abilities while also gaining an appreciation for different aullures and ways of communlcatlon. In th& Arablc Glasses, the chlldren explored thelr native language In depth. They learned to read and wrlte Arabic. delvlng Into Ils rich hislory and lileralure. Thls not only strengthened their language skills bul also fostered a sense of cultural Identity. Malhemallcs classes were 8 space for the chlldren lo dlscover numbers and problem-solving. Through hands-on activltles and crealive exercises, they grasped fundamental malhemallcal concepts, Improvlng Iheir analyllcal skills and crillcal Ihinklng. These classes aimed to make malhemallcs less inlimidallng and more enjoyable, instilling a love for numbers and logic. Arts and Crafts All of the chlldren had the opportunity lo partlclpate In classes focused on arts and crafls, Including drawing, wall murals and paper crafts. Artistic expression was encouraged that allowed children to unleash their self-expresslon, Imaglnation, crealivity and develop their fine motor skills. The classes also obseNed internallonal days such as Refugee Day on 20 June In which they produced art and had dlscussions on Ihe life of a refugee. The paper crafts ofien complemented Ihe core currlculum subleGI8 Ilileracy and numeracy) and resulted In colourful wall murals. Project Nour provlded Iwo day trlps over the durallon of the project for Ihe 100 children. They were taken to Playlown, a leisure facility for children where they could have fun in a saf6 environment as well as get creative and build ffiendshlps. Thls oullng was met wilh enthusiastlc partlclpatlon, fosterlng not only enjoyment but also aldlng In Ihe development of social skills. For the second Irlp, the children were laken to Al-Awall rlver to cultivate a sense of adventure and appreciatlon for Ihe outdoors, promollng leamwork and unlly. The outing facllltated a deeper connectlon with nalure. camaraderie with peers, and inslilled valuable Ilfe lessons on cooperallon and environmental conservation. Cultural Actlvltles The children had the opportunity to partlclpate in culliifal acllvltles includlng tradillonal dance whlch is a central element of Palestinlan and Syrian life. Dabka is tradillonal Palestinian song and dance that young people learn from an early age, The proje¢l marked speclal occaslons such as Mothevs Day, Eld Al-Adha, and International Dance Day, fostering a sense of cultural herltage, community, and Incluslvlty. Evaluatlon In May 2023, CGE Dlreclor, Stephen Mccloskey, vlslled Mar Elias lo meet Ihe project slaff Includlng: May Khash8n (Project Co-ordinator). Imad Alawneh {Mathematlcs teacher). Slham Zammar (Life skllls teacher); Allne Howeijeh (Arablc teacher)., Salwa al-Haj Hassan (Life skills leachar) and Maya Moussa (English teacher}. He also vlslted the Women's Program Association head office and met with Lella Kaissa {Direclor) to dlscuss and plan the pfogramme In 2024. Next steps The Cenlre for Global Educallon recalved a 0-year grant of £23.000 {£11.500 per annum) from NIPSA'S Developlng World Fund to continue the programme In Lebanon. Year one of the programme will be dellvered from 1 May to 31 October 2024.
NIPSA GLOBAL SOLIDARITY AND DEVELOPING WORLD FUND MANAGEMENT COMMITTEE'S REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 The Management Committee has complied with Its duty lo have due regard to Ihe Commlssion's publlc benefit guidance when exercislng any powers or dutles to whlch the guidance Is relevant. Flnanclal revlew The charlty returned net Incomlng resources for the year of £7,322 (2022 - £2,325 net oulgoing resources), resulllng In unrestricted funds of £23.243 (2022 - £15,921). The management committee Is satlsfied with the financlal result for the year and wlth Ihe level of reserves at the year end. structurep governance and management The charity Is govemed by its constitution. The managemenl commlttee who served durlng Ihe year and up to the dale of slgnature of the financlal slalements were: D Crllly l Boersma R Clifford S Antal S Bell L Colllns R O'sandalr B O'Rellly A Trainor J Scott E Dawson M Loughran T Creaney W Brooks S Conlon (Retired 1 June 2023) (Retlred 1 June 2023) (Retired 1 June 2023) (Rellred 1 June 2023) {Rellred 1 June 2023) (Appointed 1 June 2023} {Appolnted 1 June 2023) (Appolnted 1 June 2023> (Appointed 1 June 2023) {Appolnted 1 June 2023) (Appolnted 1 June 2023) Members of the management commiltee are appolnted as requlred and in accordance wlth the conslllullon. Up to six members are elected at Ihe annual NIPSA delegale conference and up to four members are appointed from members of the General Council of Northem Ireland Public Servlee Alliance. Responslbillties of the Management Committee Members of the managemenl committee are responslble for malntalnlng adequate accounting records which disclose with reasonable accuracy at any time the financial posllion of the charlty and to enable them lo ensure that the financial statement5 comply wlth appllcable leglslatlon. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for Ihe prevenllon and deleclion of fraud and other Irregularilies. The management commlllee's reporl was approved by the Management Commlttee and slgned on their behalf by.. R O'sandalr (Chairperson) l Boersma Ivice-chalrpersonl Dale: ( v4
NIPSA GLOBAL SOLIDARITY AND DEVELOPING WORLD FUND INDEPENDENT EXAMINER'S REPORT TO THE MANAGEMENT cofkqMITTEE OF NIPSA GLOBAL SOLIDARiff AND DEVELOPING WORLD FUND We report to the management commlltee on our examination of the financial statements of NIPSA Global Solidarily and Developing World Fund (Ihe charlty) for the year ended 31 December 2023. Responslbllitles and basls of report As the management commlttee of the charity you are responslble for the preparallon of the financlal slalements in accordance with the requirements of the Charlties Act (Northern Ireland) 2008. It Is our responsibillty to.. examlne the accounls under sectlon 65 of the Charllles Act (Northern Ireland) 2008., follow the procedures laid down In the general Directions glven by the Charity Comm155ion for Northern Ireland under secllon 65(9)Ib) of the Charities Act., and stale whether particular matters have come lo our attenllon. Basls of Independent examlner's statement We have examined your charity accounts as requlred under seclion 65 of the Charitles Act and our examlnation was carried out In accordance wllh the general Direclions given by Ihe Charlty Commission for Northern Ireland under section 65{91(b) of the Charllles Act. The examinallon included a revlew of the accountlng records kept by the charity and a comparison of the accounts presented with those records. It also Includes conslderallon of any unusual items or dlsclosures In the accounls, and seeking explanatlons from you as committee members concernlng any such matters. Our role Is to slate whether any material matters have come lo our attention glvlng us cause to believe: That accounting records were not kept In accordance with section 63 of the Charities Act That the accounts do nol accord wlth those accounting records That Ihe accounts do not comply wlth the accounting requirements of sectlon 396 of the Companies Act 2006 and with the m6lhods and principles of Ihe Charitles Statement of Recommended Practice appllcable to charities preparing thelr accounts In accordance with the Financlal Reporting Standard applicable in the UK and Republic of Ireland That there Is further Informatlon needed for a proper underslandlng of Ihe accounts to be reached.
NIPSA GLOBAL SOLIDARITY AND DEVELOPING WORLD FUND INDEPENDENT EXAMINER'S REPORT (CONTINUED) TO THE MANAGEMENT COMMITTEE OF NIPSA GLOBAL SOLIDARITY AND DEVELOPING WORLD FUND Independent examlner's statement We have compleled our examlnatlon and have no concerns In respecl of Ihe matters {1) 10 (4) Ilsted above and. in connecllon wllh followlng the Dlrections of Ihe Charity Commission for Northern Ireland, we have found no matlers that require drawing to your attention. GMCG Llsburn Century House 40 Crescent Business Park Lisburn BT28 2GN Dated: ..?.£..,o.&...2 K4
NIPSA GLOBAL SOLIDARITY AND DEVELOPING WORLD FUND STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOMEAND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2023 Unrestrlcted Unrestrlcted funds funds 2023 2022 Notes Income from: Donatlons and legacies 18,822 19.375 Ex endlture on: Charitable aclivities 11,500 21,700 Net Incomel(expenditurel forthe yearl Net movement in funds 7,322 (2,325) Fund balances al 1 January 2023 15,921 18.246 Fund balances at 31 December 2023 23,243 15,921 The statement of financial actlvlties includes all gains and losse5 recognised In the year. All Income and expenditure derlve from conllnulng activities.
NIPSA GLOBAL SOLIDARITY AND DEVELOPING WORLD FUND BALANCE SHEET AS AT 31 DECEMBER 2023 2023 2022 Notes Current assets Debtors Cash at bank and in hand 23.242 15,920 23,243 15.921 Net current assets 23.243 15,921 Income funds Unrestricted funds 23,243 15,921 23,243 15,921 The financlal statemenls were approved by the Managemenl Commlttee on 2.%..,E.- %.4and are slgned on their behalf by: R O'sandalr Chalrperson l Boersma Vice-chairperson
NIPSA GLOBAL SOLIDARITY AND DEVELOPING WORLD FUND NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 Accountlng pollcles Charlty Informatlon NIPSA Global Solidarity and Developlng World Fund Is a unincorporated charity regislered wlth Ihe ChaTIty Commlssion in Northern Ireland. The princlpal address Is 54 Wellinglon Place, Belfast. B T9 6DP. 1.1 Aocountlng convenllon The financial slalemenls have been prepared in accordance wilh the charity's conslitutlon, the Charities Act (Northern Ireland) 2008, FRS 102 °The Flnancial Reporllng Standard appllcable in the UK and Republic of Ireland. ("FRS 102") and the Charities SORP "Accounting and Reporting by Charilies: Statement of Recommended Practice applicable to charlties preparing thelr accounts In accordance wllh the Financlal Reporting Standard appllcable In the UK and Republlc of Ireland (FRS 102)" (effectlve 1 January 2019). The charity Is a Public Benefit Entity as defined by FRS 102. The charity has taken advantage of the provlslons In the SORP for charitles not to prepare a Statement of Cash Flows. The financlal slalemenls are prepared In slerling, which Is the functional currency of the charlty. Monetary amounts in Ihese financlal slatements are rounded to Ihe nearest £. The financial statements have been prepared under the hlslorical cost convention. The princlpal accountlng policles adopted are set out below. 1.2 Going ooncern At Ihe tlme of approving the financial statements, Ihe management committee have a reasonable expectation Ihat Ihe charity has adequate resources lo continue In operational existence for Ihe foreseeable fulure. Thus the management committee conllnue lo adopt Ihe golng concern basis of accounting in preparing the financlal statemenls. 1.3 Charltable funds Unreslricted funds are available for use al the dlscretion of the managemenl committee in furtherance of their charitable objectives. Reslricled funds are subject lo speclflc condltlons by donors as to how they may be used. The purposes and uses of the restricted funds are set oul in the notes to the financial statements, 1.4 Income Income is recognised when Ihe charity is legally entitled to il after any performance conditlons have been met. the amounts can be measured rellably. and it is probable Ihat Income will be received. Cash donalions are recognised on recelpt. Other donatlons are recogni8ed once the charlty has been notified of the donallon, unless performance condilions requlre deferral of the amount. Income tax recoverable In relatlon to donations received under Gift Ald or deeds of covenant Is recognised at the time of Ihe donation. 1.5 Expendlture Expenditure Is recognlsed on an accruals basls as a Ilabllity Is Incurred. Charitable expendilure comprlses those costs incufred by Ihe charlty in the dellvery of Ils aclivilies and servlces for Its beneficiarles. It includes both costs that can be allocaled directly lo such activities and those costs of an indirect nature lo support them. 1.6 Cash and cash equlvalents Cash and cash equivalents include cash in hand, deposlls held at call with banks, other short-lerm Ilquid investments with orlglnal malurllles of Ihree months or less, and bank overdrafls. Bank overdrafts are shown within borrowings in current liabilities.
NIPSA GLOBAL SOLIDARITY AND DEVELOPING WORLD FUND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Accountlng pollcles {Contlnuedl 1.7 Financial Instruments The charlty has elected lo apply the provisions of Section 11 'Baslc Flnancial Instruments, and Secllon 12 'Olher Flnancial Inslrumenls Issues, of FRS 102 to all of Ils financlal Instruments. Financlal Instruments are recognised in Ihe charlty's balance sheet when the charlty becomes party to the contractual provisions of Ihe instrument. Financial assets and Ilabllllles are offset, with the net amounts presented In the financial stalemenls. when there Is a legally enforceable righl to set off the recognised amounts and Ihere Is an Intention to sellle on a n6t basis or lo realise the asset and settle the liability simultaneously. Basic financlal assets Baslc financial assets, which Include debtors and cash and bank balances. are initially measured at transaction prlce includlng Iransaclion costs and are subsequenlly carried at amortised cost uslng Ihe effective interest melhod unless the arrangement conslllutes a financing transaclion, where the transaction Is measured at the present value of the future recelpts discounted at a market rate of interest. Flnanclal assets classified as recelvable within one year are not amortlsed. Basic financlal Ilabllltles Baslc financlal liabilities, including creditors and bank loans are Inltlally recognlsed at Iransaction price unless th8 arrangement conslltules a financlng transaction, where the debt instrument is measured at the present value of Ihe future payments dlscounted at a maTket rate of Interest. Financlal liabilities classlfied as payable wlthln one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effectlve Interest rale method. Trade credltors are obligations to pay for goods or services that have been acquired In the ordinary course of operalions from suppllers. Amounts payable are classlfied as current liabilllles if payment is due wilhin one year or less. If not, they are presented as non-current Ilabililies. Trade creditors are recognised inlllally at transaction price and subsequently measured at amortised cost using the effectlve Interest method. Derecognition of flnancial liabilities Financial liabilities are derecognlsed when Ihè charity's conlraclual obligallons explre or are discharged or cancelled,
NIPSA GLOBAL SOLIDARITY AND DEVELOPING WORLD FUND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Donations and legacles Unrestrlcted Unrestrlcted funds funds 2023 2022 Donations and gifts 18,822 19,375 Donatlons and glfts GAYE NICVA (gift aid) NIPSA General Councll Charitable Trust Sundry donation Conference raffle 10.173 185 7.500 62 320 582 11.464 239 7,500 52 120 18,822 19.375 Charltable activitles Charitable Charltable activltles actlvltles 2023 2022 Cenlre for Global Educallon Tools for Solidarity 11,500 11,500 10.200 11,500 21,700 11.500 21,700 Descrlptlon of charitable activlties Charitable activities The provision of grants to organlsations for projects which wlll prevent or relieve poverty, sickness, disease or human suffering and to promote human rights throughout the world. Management Committee None of the management Gommittee (or any persons connected wllh them) received any remuneration or benefits from the charity during the year. Taxatlon The charityls exempl from tax on income and gains falling within section 505 of Ihe Taxes Act 1988 or section 252 of the Taxationof Chargeable Gains Act 1992 to the extent that these are applied lo ils charllable objects. 10-