REGISTERED COMPANY NUMBER: N1033133 (Northern Ireland)
REGISTERED CHARITY NUMBER: NIC 100565
ort of the Trustees and
Financial Statements for the Year Ended 31 December 2023
for
Survivors of Trauma Limited
Acom
an
Limited b Guarantee
Lynn Drake & Co Ltd
Chartered Accountants
1st Floor
34 B-D Main Street
Moira
Co. Arinagh
BT67 OLE

Survivors of Trauma Limited
Contents of the Financial Statements
for the Year Ended 31 December 2023
Page
Reference and Administrlitive Details
Report of the Trustees
Independent Examiner's Report
Statement of Financial Activities
Statement of Financial Position
9 to 10
Notes to the Financial Statements
Detailed Statement of Financial Activities
23 to 24

Survivors of Trauma Limited
Reference and Administrative Details
for the Year Ended 31 December 2023
TRUSTEES
Paul Maguire
Ann Rowan (Treasurer)
Patrick Murphy
Joe Stewart (Chairperson)
Margaret Brown
Miriam Mulholland
COMPANY SECRETARY
Patrick Murphy
REGISTERED OFFICE
St Silas Church
151 Cliftoiivil le Road
Belfast
BT14 6JR
REGISTERED COMPANY
NUMBER
N1033133 (Northern Ireland)
REGISTERED CHARITY
NUMBER
NIC 100565
INDEPENDENT EXAMINER Lynn Drake & Co Ltd
Cliartered Accountants
I st Floor
34 B-D Main Street
Moira
Co. Armagh
BT67 OLE
CHIEF EXEC OFFICER
Gary Teer
BANK
First Trust Bank
11-15 Donegall Square Nortli
Belfast
BTI 5GB

Survivors of Trauma Limited
ort of the Trustees
for the Year Ended 31 December 2023
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their
report with the financial statements of the charity for the year ended 31 December 2023. The trustees have
adopted the provisions of Accounting and Reporting by Charities.. Stateinent of Recommended Practice
applicable to charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in tlie UK and Republic of Ireland (FRS 102) (effective l January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
Survivors of Trauma's main objectives are to offer a support network to all those people who have been
affected both directly aiid indirectly as a result of the 'Troubles'. Our centre acts as a catalyst for victims and
survivors to continue on their journey towards healing. Through mutual understanding, friendship,
education arid tlierapy treatments, users of the centre empower tliemselves to reintegrate back into society.
Public benefit
Survivors of Trauma provide services for victims and Survivors of the Nl 'troubles' as defined under the
Victims and Survivors (Northern Ireland) Order 2006.
(a) someone who has been physically or psychologically injured as a result of or in consequence of a conflict
related incident.
(b) someone wlio provides a substantial amount of care on a regular basis for an individual Inentioned above.
(c) someone who has been bereaved as a result of or in consequence of a conflict related incident.
The relief of those in need - The direct benefits that flow from this purpose include,.
improved quality of life amongst victiins and survivors of trauma living in the BT14 area through greater
access to higli qual ity services that meets identified needs.
The advanceinent of liealth - The direct benefits tliat flow from this purpose include-
reduced levels of stress and anxiety, increased level of wellbeiiig for victims and survivors dealing with
trauma.
The advanceincnt of education The direct benefits that flow from this purpose includc..
enlianced interpersonal skills, personal and professional development.
Providing recreational facilities in the interests of social welfare The direct benefits that flow from this
purpose include:
greater sense of connectedness, social inclusion and accessibility to high quality services for victims and
survivors.
These benefits are demonstrated through consistent monitoring and evaluation against quality Standard
frainework. beneficiary feedback and proj¢ct evaluations. Benefits are demonstrated tlirough feedback aiid
ass¢ssmeiits.
The trustees have had regard to CCNI'S guidance on public benefit.

Survivors of Trauma Limited
ort of the Trustees
for the Year Ended 31 December 2023
ACHIEVEMENT AND PERFORMANCE
Chairperson's Report
It was business as usual as we entered January bringing to a close our final quarter in tlie first three months
of the year and commencing a new prograinme of work beginning April 1st 2023. Following a two-year
funding extension in 2020 we were once agaiii presented with a further twelve months 'roll on, which would
take us up to Marcli 2024.
It can be challenging tied to a programme budget which has remained relatively the sam¢ for the third year in
a row, VSS throughout the years previously have put out funding calls for additional resources which have
been welcome. It is however difficult to plan outside iiormal activities when constrained by a fixed budget
particularly with the rising cost of absolutely everything. Nonetheless we have managed to deliver a
successful programme of Personal & Professional Development (PPD) and Health & Wellbeing (HWB)
services acliieving targets and outputs in line witli workplans.
Our compleinentary therapies programines as ever has been in high demand with figures set to exceed what
was initial ly anticipated. Our counselling service delivered on a relatively small budget is also set to achieve
anticipated targets. We delivered two separate daytrips this year with one group Iieading off to Navan and
another participating on a guided tour of the Belfast hills. Classes delivered under PPD included soft
furnishings, painting, genealogy, wood carving, yoga, and craft workshops.
Our end of year candlelight remembrance evening was a perfect opportunity for members and their families
to come together in shared acknowledgement of all thosc people that we have lost. Further activities at the
centre this year have been tl)ree voluntary led programmes which include virtual Pilates, guitar lessons and a
gardening club. 2023 was a good year for sourcing additional grants and once again we received a
successful outcome froin an applicatioii made to the Natioiial Lottery (Awards for All). The grant totalling
£4800 will be used to purchase new electric treatment couches, so a huge thank you to The National Lottery
once again.
This year we saw the first of our financial rewards from the power g¢n¢rat¢d by the solar panels that were
installed witli the help froin the Lottery in 2022. This is a fantastic return whicli can be reinvested in our
activities andlor additional riiiining costs, for example, the £1162 received from POWER Nl is equal to 30
counselling sessions. For the second year in a row The Halifax Foundation NI have supported the annual
cost of our cleaning service and helped us upgrade our recreation rooin with new fitted carpet tliroughout.
We would like to extend a sincere thank you to both the Lottery and to the Halifax Foundation for their
investment iii our work it really Inakes a huge difference. Fiiially, on behalf of the Board I would like to
extend our deepest gratitude to outgoing coordinator Marie Close who retired this year. Marie was a founder
member of tlie organisation a fervent advocate for victims and survivors and a tireless worker for the
organisatioii and we wish her the very best in her retirement and for the future.
FINANCIAL REVIEW
The company had net incoining resources for the year of £2,722 (2022.. net outgoing resources of £5,780),
which reflected the completion of a nuinber of projects during the year. Unrestricted funds increased by
£7,5 83, wlii le restricted funds decreased by £4,861.
Reserves Policy
The charity's policy is to retain a level of free reserves, which inatches the needs of the orgaiiisation both at
the current time and iii the foreseeable future. The cliarity has developed a plan to establish and maintain this
agreed level of free reserves. The charity will Continue to monitor compliance witli this policy on a regular
basis and the Board wil I review the appropriateness of the policy aniiual ly.

Survivors of Trauma Limited
ort of the Trustees
for the Year Ended 31 December 2023
FUTURE PLANS
I can't escape the feeling of DeJa'Vu as I write of yet another one-year extension to our current funding under
the Victims and Survivors Prograinme. However, on a much more positive note it is envisaged that a new
funding call for longer term programmes could well be on tlie table close to the end of this year.
A solid funding structure is what we need and if successful tt would provide us with some stability to plan
for longer terin goals. Internal developinents aside it lias been an eventful year ending with the imminent
departure of the current Victims Coinmissioner, a new Victim's Strategy finally launched and currently out
for consultation. Yet still in the absence of a fully functioning Executive we have many unanswered
questions particularly regarding legacy and tlie need for redress of bereaved victims highlighted in a recent
Queens University publication.
We welcome Luke Moffet and Kevin Hearty's paper an iinportant step towards acknowledging the need for
reparations for tliose bereaved during tlie troubles. We will continue to work collaboratively with all our
social partners in l)elping to shape the future landscape of the sector and prioritise the health and wellbeing
needs of victilT]s and survivors in our conimunity.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is coiitrolled by its governing document, a deed of trust, and constitutes a limited company,
limited by guarantee, as defined by the Companies Act 2006.
Recruitment and appointment of new trustees
The method Lised to recruit new trustees oiito the board is that of the board networking through there own
contacts to fiiid soineone who fits the iiecessary requirement at the tiine.
Charitable Status and Registration
Survivors of Trauma Limited was registered with the Charity Commission for Northern Ireland on 19th
August 2014. Its Charity number is NIC 100565.

Survivors of Trauma Limited
Re ort of the Trustees
for the Year Ended 31 December 2023
STRUCTURE, GOVERNANCE AND MANAGEMENT
Risk management
Tlie principles of good governance are embedded within all aspects of Survivors of Trauma Limited
operatioiis witli Inanagement and staff being keenly aware of the Boards responsibi lity of ensuring tliat the
organisation protects itself from financial exposure and reputational dainage, A close working relationship
is maiiitaiiied between tlie Board and management to ensure that operationally staff are aware of the
standards required of them by the Board and the Board are always in a position to provide guidance and
support to management in the discliarge of their duties. This two way relationship is the key feature of
Survivors of Trauma Limited governance arrangements and is a key strength in the company.
A conscientious approach to ensuring that contractual project requirements are achieved has be¢n maintained
at all tiines both iii the a¢couiiting period being report¢d on and since Survivors of Trauma Limited
establishment. Very tight finaiicial controls on expenditure and all financial coinmitments are maintained at
all times and project staff have been trained and have become experienced in budgetary controls.ln both
these areas ie Project delivery arid financial controls management all staff have established close working
r¢lationships with funding organisations to ensure all mandatory standards are consistently achieved. Board
representatives also actively engage with funding bodies.
The Board, manageinent and staff are fully aware tliat the nature of the work in which Survivors of Trauina
Limited is involved can bring with it a high level of scrutiny to ensure that all activities are fully compliant
with funding requireinents aiid,therefore, beyond reproach.The Board of Survivors of Trauma Limited is,
therefore, greatly reassured of the coinpany's compliance with the Iiighest of standards of governance on the
basis that all moi)itoring and evaluatioii of project delivery demonstrates achievement of all funders
objectives and that fuiiders, audits aiid vouching of financial expenditure and tlie Iiidependent Examiners
Report coiifirm coinpliance with both probity and regularity in the use of Inonies received.
EVENTS SINCE THE END OF THE YEAR
Information relating to events since the end of the year is given in the notes to the financial statements.
STATEMENT OF TRUSTEES, RESPONSIBILITIES
The trustees (wlio are also tlie directors of Survivors of Trauma Limited for the purposes of company law)
are responsible for preparing the Report of the Trustees and tlie fiiiancial statements in accordance with
applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted
Accounting Practice) including Financial Reporting Standard 102 'The Financial Reporting Standard
applicable in the UK and Republic of Ireland"
Company law requires the triistees to prepare financial statemeiits for eacli financial year which give a true
and fair view of the statc of affairs of the charitable coinpany and of the incoming resources and application
of resources, iiicluding the income and expenditure, of the charitable company for that period. In preparing
those financial statements, the trustees are required to
select suitable accountiiig pol icies and then apply them consistently.
observe tli¢ methods and principles in the Charity SORP.
mak¢ judgements and estimates tliat are reasonable and prudcnt.
prepare the financial statements oli the going concern basis unless it is inappropriate to presume that the
charitable company will continue in business.

Survivors of Trauma Limited
ort of the Trustees
for the Year Ended 31 December 2023
STATEMENT OF TRUSTEES, RESPONSIBILITIES - continued
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy
at any time the financial position of the charitable company and to enable them to ensure that the financial
statements coinply with the Companies Act 2006. They are also responsible for safeguarding the assets of
the charitable conipany and hence for taking reasonable steps for the prevention and detection of fraud and
other irregularities.
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act
2006 relating to small coinpanies.
Api?roved by order of the board of trustees on 4 March 2024 and signed oii its behalf by..
Joe Stewart (Chairperson) - Trustee

Inde
endent Examiner's Re
ort to the Trustees of
Survivors of Trauma Limited
I report on the accounts of the company for tlie year ended 31 December 2023, which are set out on pages
eight to twenty two.
Respective responsibilities of charity trustees and examiner
As the charity's trustees (and also the directors for the purposes of coinpany law) you are responsible for the
preparation of the accounts in accordance with the requirements of the Coinpanies Act 2006.
Having satisfied niyself that the cliarity is not subject to audit under company law and is eligible for
independent exainiiiation, it is my responsibility to..
examine the accounts under Section 65 of the Charities Act
follow the procedures laid down in the general Directions given by the Cliarity Commission for
Northern Ireland under Section 65(9)(b) of the Charities Act
state whetlier particular matters have come to my attention.
Basis of the independent examiner's report
I have examined your charity accounts as required under Section 65 of the Charities Act and my examination
was carried out in accordance witli the general Directions given by the Charity Commission for Northern
Ireland under Section 65(9)(b) of the Charities Act. The examination included a review of the accounting
records kept by the charity and a comparison of the accounts presented with those records. It also included
consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as
charity trustees concerning aiiy such matters.
My role is to state whether any material Inatters have come to my attention giving me cause to believe..
That accounting records were Iiot kept in accordance with Section 386 of the Coinpanies Act 2006
That tlie accounts do not accord with those accounting records
That the accounts do iiot coinply with the accounting requirements of Section 396 of the Companies
Act 2006 and with the methods aiid principles of the Charities Statement of Recommended Practice
applicable to charities prepariiig their accounts in accordaiice witli the Financial Reportiiig Standard
applicable in the UK and Republic of Ireland
That there is further information needed for a proper understanding of the accounts to be reached.
Independent examiner's statement
I have coinpleted niy examination aiid have no concerns in respect of the matters (l ) to (4) listed above and,
in connection with following the Dir¢ctions of the Charity Commission for Northern Ir¢land, I have found no
matters that r¢quire drawing to your attention.
Billy Drake
Lynn Drake & Co Ltd
Chartered Accountants
I st Floor
34 B-D Main Street
Moira
Co. Armagli
BT67 OLE
4 March 2024

Survivors of Trauma Limited
Statement of Finaneial Aetivilies
Incor
oratin
an Income and Ex
enditure Account
for the Year Ended 31 December 2023
31.12.23
Total
funds
31.12.22
Total
funds
Unrestricted Restricted
fund
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
2,123
2,123
1,902
Charitable activities
Grants Receivable
162,738
162,738
193,844
Other trading activities
Other income
4,175
1,762
4,175
1,762
2,946
348
Total
8,060
162,738
170,798
199,040
EXPENDITURE ON
Charitable activities
Charitable Activities
Governance
477
165,384
2,215
165,861
2,215
202,581
2,239
Total
477
167,599
168,076
204,820
NET INCOMEI(EXPENDITURE)
7,583
(4,861)
2,722
(5,780)
RECONCILIATION OF FUNDS
Total funds brought forward
96,995
284,650
381,645
387,425
TOTAL FUNDS CARRIED FORWARD
104,578
279,789
384,367
381,645
The notes form part of these financial statements

Survivors of Trauma Limited
Statement of Financial Position
31 Deeember 2023
31.12.23
31.12.22
Notes
FIXED ASSETS
Tangible assets
10
292,721
301,085
CURRENT ASSETS
Debtors
Cash at bank
3,063
93,160
3,596
80,234
96,223
83,830
CREDITORS
Amounts falling due within one year
12
(4,577)
(3,270)
NET CURRENT ASSETS
91,646
80,560
TOTAL ASSETS LESS CURRENT
LIABILITIES
384,367
381,645
NET ASSETS
384.367
381,645
FUNDS
Unrestricted funds
Restricted funds
104,578
279,789
96,995
284,650
TOTAL FUNDS
384,367
381.645
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006
for the year ended 31 Deceinber 2023.
The members have not required the company to obtain an audit of its financial statements for the year ended
31 December 2023 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibi lities for
(a)
ensuring tliat the cliaritable coinpany keeps accounting records that comply with Sections 386 and 387
of the Companies Act 2006 and
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable
company as at the end of each financial year and of its surplus or deficit for each financial year in
accordance with the requirements of Sections 394 and 395 and which otherwise comply with the
requirements of the Coinpanies Act 2006 relating to financial statements, so far as applicable to the
charitable coinpany.
The notes form part of these financial statements
continued...

Survivors of Trauma Limited
Statement of Financial Position - continued
31 December 2023
These financial statements have been prepared in accordance with the provisions applicable to charitable
companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 4 March 2024
and were signed on its behalf by..
rt (Chairperson) - Trustee
Ann Rowan (Treasurer) - Trustee
The notes form part of these finan[ial stateinents

Survivors of Trauma Limited
Notes to the Financial Statements
for the Year Ended 31 December 2023
ACCOUNTING POLICIES
Basis of preparing the financial statements
(a) General information and basis of preparation
Survivors of Trauma Limited is constituted as a company ITmited by guarantee incorporated in
Northern Ireland (N1033133). In the event of the charity being would up, the liability in respect of the
guarantee is liinited to £1 per member of the charity.
The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have
been prepared in accordance with Accouiiting and Reporting by Charities.. Statein¢nt of
Recommeiided Practice applicable to charities preparing their accounts in accordance with the
Financial Reporting Staiidard applicable in the UK aiid Republ ic of Ireland (FRS 102), th¢ Financial
Reporting Standard applicable in the United Kingdoin and Republic of Ireland (FRS 102), the
Cliarities Act (Northern Ireland) 2013, the Companies Act 2006 and UK Generally Accepted Practice
as it applies from l January 2015.
The financial statemeiits are prepared on a going concern basis under tlie historical cost convention,
modified to include certain items at fair value. The financial stateinents are presented in sterling
wliicli is the functional currency of tlie charity..
The significant accountiiig policies applied iii the preparation of these financial statements are set out
below. These policies have been consistently applied to all years presented unless otherwise stated.
(b) Funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general
objectives of the charity aiid wliich have not been designated for otlier purposes.
Restricted funds are fuiids whicli are to be used in accordance with specific restrictions imposed by
donors or which have been raised by the charity for particular purpos¢5. The cost of raising and
administering such fuiids are charged against the specific fund. The aim and use of each restricted
fLind is set out in the notes to the fiiiancial statements.
Further explanation of the nature and purpose of each fund is included in the notes to the financial
statements.
(¢) Income recognition
All incoining resources are included in the Statement of Financial Activities (SOFA) wh¢n the charity
is legally entitled to the income after any performance conditions have been met, the amount can be
measured reliably and it is probable that the income will be received.
For donations to be recognised the charity will have been notified of the amounts and the settlemcnt
date in writiiig. If there are conditions attached to the donation and this requires a level of
performance befor¢ ¢ntitleinent can be obtained then income is deferred until those conditions are
fully met or the fulfilmeiit of those conditions is within th¢ control of the charity and it is probable
that they will be fulfilled.Voluntary income is received by way of grants, donations and gifts and is
included in full in the Statement of Financial Activities (SOFA) when receivable. Income received
froin coll¢ctTOllS is recognised when received.
continued...

Survivors of Trauma Limited
Notes to the Financial Statements - continued
for the Year Ended 31 December 2023
ACCOUNTING POLICIES - continued
Basis of preparing the financial statements
Donated facililies and donated professional services are recognised in income at their fair value when
their ecoiiomic benefit is probable, it can be measured reliably and the charity has control over the
item. Fair value is determined on the basis of the value of tlie gift to the charity. For example the
amount the charity would be williiig to pay in the open Inarket for sucli facilities and services. A
correspoiiding ainount is recognised in expenditure.
No amount is included in the financial statements for voluT]teer time in line with tlie SORP (FRS 102).
Further detail is given in the Trustees, Annual Report.
For legacies, entitlement is the earlier of the charity being notified of an impending distribution or the
legacy b¢iiig received. At tliis poiiit iiicome is recognised. Oil occasion legacies wil I be notified to the
charity however it is not possible to measure the amount expected to be distributed. On these
occasions, the legacy is treated as a coiitingent asset and disclosed.
Income froiii trading activities includes income eariied froiT] fundraising events and trading activities
to raise funds for the cliarity. Iiicome is received in exc5iange for supplying goods and services in
order to raise funds and is recognised wheii entitlement has occurred.
The charity receives government grants which are detailed within the notes to these financial
statements. Iiicome from governmeiit and other grants are recognised at fair value when the charity
has entitl¢menl after any perforinance conditions liave been met, it is probable that the income will be
received and the amount can be Ineasured reliably. If entitleinent is not Inet then these amounts are
deferred.
(D) Expenditiure recognition
All expenditure is accounted for on an accruals basis. inclusive of VAT which caiinot be recovered
and has been classified under headings that aggregate all costs related to the category. Expenditure is
recognised where tliere is a legal or constructive obligation to make payinents to third parties, it 15
probable that the settlement will be required and the ainount of the obligation can be measured
reliably. It is categorised under the following headings..
Costs of raising funds includes th¢ costs associated with attracting voluntary incomes.
Expend iture on charitable activities includes those costs incurred by tlie charity iii the delivery of its
activities and services for its bencficiaries. It includes both costs that can be allocated directly to such
activities aiid those costs of an indirect iiature necessary to support them. and
Other expeiiditure represents those items not falling into the categories above.
Irrecoverable VAT is charged as an expense against the activity for which expenditure arose.
Grants payable to third parties are within the charitable objectives. Where unconditional grants are
offered, this is accrued as soon as the recipient is notified of the grant, as this gives rise to a
reasonable expectation that the recipient will receive the grants. Where grants are conditional relating
to performance then the grant is only accrued when any unfulfilled conditions are outside of the
control of the charity.
(e) Support costs allocation
12
continued...

Survivors of Trauma Limited
Notes to the Financial Statements - continued
for the Year Ended 31 December 2023
ACCOUNTING POLICIES- continued
Basis of preparing the finaneial statements
Support costs are those that assist the work of the charity but do not directly represent charitable
activities and include office costs, governance costs, administrative payroll costs. They are incurred
directly in siipport of expenditure on the objects of the charity and include project management
carried out at Headquarters. Where support costs caiinot be directly attributed to particular headings
they Iiave been allocated to cost of raising funds and expenditure on charitable activities on a basis
consistent with use of the resources. Premises overheads have been allocated on an insert detail basis
and other overheads have been allocated on a basis consistent with the use of resources.
Fuiid-raising costs are tliose incurred in seeking voluntary contributions and do not include the costs
of disseininatiiig information in support of tlie charitable activities.
(fj Tangible fixed assets
Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment
losses. Cost includes costs directly attributable to making the asset capable of operating as intended.
Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less
estiinated residual value, of each asset on a systematic basis over its expected useful life as follows:
Freehold Property
Fixtures aiid Fittings
Computer Equipinent
40/0 Reducing Balance
I 00/0 Reducing Balance
25 % Straight Line
(g) Financial Instruments
A financial asset or a financial liability is recognised only when the charity becomes a party to the
contractiial provision of the instrument.
Basic financial instruments are initially recognised at the amounts receivable or payable including any
related transaction costs.
Current assets and current liabilities are subsequently measured at the cash or other consideration
expected to be paid or rclived and not discounted.
Debt instruments are subsequently measured at amortised cost.
Where investments in shares ar¢ publicly traded or their fair value can otherwise be measured
reliably, the investment is subsequently measured at fair value with changes in fair value recognised
in incoine and expenditure. All other such investments are subsequently measured at cost less
impairinent.
Other financial iiistruments, including derivatives, arc initially recognised at fair value, unless
payinent for an asset is deferred beyond normal business terms or financed at a rate of interest that is
not a market rate, in which case the asset is measured at the present value of the future payments
discounted at a market rate of iiiterest for a similar debt instrument.
Other financial instruments are subsequently measured at fair value with any changes recognised in
the statemeiit of financial activities, with the exception of hedging instruinents in a designed hedging
relationship.
13
continued...

Survivors of Trauma Limited
Notes to the Financial Statements - continued
for the Year Ended 31 December 2023
ACCOUNTING POLICIES - continued
Basis of preparing the financial statements
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of
impairment at the end of each reporting date. if there is objective evidence of iinpairment an
impairment loss is recognised uiider the appropriate heading in the statement of financial activities in
which the initial gain is recogiiised.
For all equity instruments regardless of significance, and other financial assets that are individually
significant, these are assessed ind ividually for impairment. Otlier fiiiancial assets are either assessed
individually or grouped on the basis of simi lar cred it risk characteristics.
Any reversals of iinpairment are recognised immediately, to the extent that the reversal does not result
in a carrying amount of the financial asset that exceeds what the carrying amount would have been
had the impairment not previously been recognised.
(h) Impairment
Assets not measured at fair value are reviewed for any indication that the asset may be impaired at
each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's
cash geiierating unit, is estiinated and compared to the carrying amount. Where the carrying amount
exceeds its recoverable amount, an iinpairment loss is recognised in profit or loss unless the asset is
carried at a revalued amount where the impairment loss is a revaluation decrease.
(i) Provisions
Provisions are recognised when the charity has an obligation at the balance sheet date as a result of a
past event, it is probable that an outflow of economic benefits will be required in settlement and the
amount can be reliably estilT]ated.
ti) Leases
Assets acquired under finance leases are capitalised and depreciated over the shorter of the lease term
and tlie expected useful life of the asset. Minimum lease payments are apportioned between the
finance charge aiid the reductioii of the outstanding lease l lability using the effective interest method.
The related obligations, net of future finance cliarges, are included in creditors.
Rentals payable and receivable under operating leases are charged to the SOFA on a straight line basis
over the period of the lease.
(k) Tax
No provision is required for taxation as the company is defined as a charity for taxation purposes.
The charity is a registered charity and so such is entitled to certain tax exemptions on income and
profits from investments and surpluses on any trading activities carried on in furtherance of the
charity's primary objectives, if these profits and surpluses are applied solely for charitable purposes.
(l) Going concern
14
continued...

Survivors of Trauma Limited
Notes to the Finaneial Statements - continued
for the Year Ended 31 December 2023
ACCOUNTING POLICIES - continued
Basis of preparing the financial statements
The financial statements have been prepared on a going concern basis as the trustees believe that no
Jnaterial uncertainties exist. The trustees have considered the level of funds held and tlie expected
level of income and expenditure for 12 months from authorising these financial statements. The
budgeted income and expenditure is sufficient with the level of reserves for tlie charity to be able to
continue as a going concern.
(m) Judgements estimates
The following judgements including those involving estimates that have been made in the process of
applying the above accounting policies that have had tlie Inost significant effect on the ainounts
recognised in the financial statements and that have a significant risk of causing a material adjustment
to the carrying amounts of assets and liabilities within the next financial year:
(i) depreciation Inethod and asset useful lives
The estiinates and assuinptions are reviewed on an ongoing basis considering the current and future
market conditions.
Financial reporting standard 102 - reduced disclosure exemptions
The charitable company has taken advantage of the following disclosure exeinptions in preparing
these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in
the UK aiid Republic of Ireland,:
the requirements of Section 7 Statement of Cash Flows.
Taxation
The coinpany is a registered charity aiid so such is entitled to certain tax exemptions on iiicoine and
profits from investments and surpluses on any trading activities carried on in furtherance of the
charity's primary objectives, if these profits and surpluses are applied solely for charitable purposes.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the
trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity.
Restrictions arise when specified by the donor or wlien funds are raised for particular restrictcd
purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial
statements.
Cash flow statement
The charity has taken advantag¢ of the exemption in the SORP from the requirement to produc¢ a
cash flow because it is a small charity.
15
continued...

Survivors of Trauma Limited
Notes to the Financial Statements - Continued
for the Year Ended 31 December 2023
DONATIONS AND LEGACIES
31.12.23
31.12.22
Gifts
Donations
1,923
200
1,650
252
2,123
1,902
OTHER TRADING ACTIVITIES
31.12.23
31.12.22
Bank Interest
Room Hire
1,108
3,067
24
2,922
4,175
2,946
INCOME FROM CHARITABLE ACTIVITIES
31.12.23
31.12.22
Activity
Grants Receivable
Grants
162,738
193,844
Grants received, included in the above, are as follows..
31.12.23
31.12.22
Halifax Foundation
Victims & Survtvors Service
National Lottery Coininunity Fuiid
National Lottery Cominunity Fund Capital
3,580
154,358
246
4,554
3,870
126,252
63,722
162,738
193,844
16
continued...

Survivors of Trauma Limited
Notes to the Financial Statements - continued
for Ihe Year Ended 31 December 2023
CHARITABLE ACTIVITIES COSTS
Support
costs (see
note 6)
Direct
Costs
Totals
Charitable Activities
Governance
165,861
165,861
2,215
2,215
165,861
2,215
168.076
SUPPORT COSTS
Governance
costs
Governance
2,215
Support costs, included in the above, are as follows:
31.12.23
31.12.22
Total
activities
Governance
Independeiit Examiners Fee
Accountaiicy Fee
Bank Charges
480
1,200
535
480
1,200
559
2,215
2,239
NET INCOMEI(EXPENDITURE)
Net income/(expenditure) is stated after chargingl(crediting)'.
31.12.23
31.12.22
Independent Examiners Fee
Accountancy Fee
Depreciation - owned assets
480
1,200
13,568
480
1,200
13,002
17
ontinued...

Survivors of Trauma Limited
Notes to the Financial Statements - continued
for the Year Ended 31 December 2023
TRUSTEES, REMUNERATION AND BENEFITS
There were no trustees, remuneration or other benefits for the year ended 31 December 2023 nor for
the year ended 31 December 2022.
Trustees, expenses
There were no trustees, expenses paid for the year ended 31 December 2023 nor for the year ended
31 December 2022.
STAFF COSTS
31.12.23
31.12.22
Wages and salaries
Social security Costs
Other pension costs
79,144
1,618
1,813
68,795
1,487
1,481
82,575
71,763
The average Inonthly number of employees during the year was as follows:
31.12.23
31.12.22
Management & Administration
No einployees received emoluments in excess of £60,000.
10. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
Freehold
property
Computer
eqiiipment
Totals
COST
At l January 2023
Additions
778,382
100,633
11,336
5,204
890,351
5,204
At 31 December 2023
778,382
100,633
16,540
895,555
DEPRECIATION
At l January 2023
Charge for year
478,828
11,982
100,002
65
10,436
1,521
589,266
13,568
At 31 December 2023
490,810
100,067
11,957
602,834
NET BOOK VALUE
At 31 December 2023
287,572
566
4,583
292,721
At 31 December 2022
299,554
631
900
301,085
18
continued.

Survivors of Trauma Limited
Notes to the Financial Statements - continued
for the Year Ended 31 December 2023
11. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23
31.12.22
Victims & Survivors Service
3,063
3.596
12. CREDITORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23
31.12.22
Social security and other taxes
Accrued expenses
1,514
3,063
905
2,365
4,577
3,270
13. ANALYSIS OF NET ASSETS BETWEEN FUNDS
31.12.23
Total
funds
31.12.22
Total
funds
Unrestricted Restricted
fund
funds
Fixed assets
Current assets
Current liabilities
1,073
103,505
291,648
(7,282)
(4,577)
292,721
96,223
(4,577)
301,085
83,830
(3,270)
104,578
279,789
384,367
381,645
14. MOVEMENT IN FUNDS
Net
movemeiit
in funds
At
31112123
At 111123
Unrestricted funds
General fund
96,995
7,583
104,578
Restricted funds
Capital Grant Release
Halifax Foundation
Victiins & Survivors Service
Victims & Survivors Service (Capital)
National Lottery Community Fund
National Lottery Community Fund
Capital
281,877
(11,982)
1.157
2.487
(65)
32
269.895
1,157
4,415
566
246
1,928
631
214
3,SlO
3,510
284,650
(4,861)
279,789
TOTAL FUNDS
381.645
2,722
384,367
19
continued...

Survivors of Trauma Limited
Notes to the Financial Statements - continued
for the Year Ended 31 December 2023
14.
MOVEMENT IN FUNDS- eontinued
Net movement in funds, included in the above are as follows:
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
8,060
(477)
7,583
Restricted funds
Capital Grant Release
Halifax Fouiidation
Victims & Survivors Service
Victims & Survivors Service (Capital)
National Lottery Community Fund
National Lottery Community Fund
Capital
(11,982)
(2,423)
(151,871)
(65)
(214)
(11,982)
1,157
2,487
(65)
32
3,580
154,358
246
4,554
(1,044)
3,510
162,738
(167,599)
(4,861)
TOTAL FUNDS
170,798
(168,076)
2,722
Comparatives for movement in funds
Net
moveinent
in funds
At
31112122
At 111122
Unrestricted funds
General fund
92,364
4,631
96,995
Restricted funds
Capital Grant Release
Victims & Survivors Service
Victims & Survivors Service (Capital)
National Lottery Coinmunity Fund
294,358
(12,481)
1,927
(71)
214
281.877
1,928
631
214
702
295,061
(10,411)
284,650
TOTAL FUNDS
387,425
(5.780)
381.645
20
continued..

Survivors of Trauma Limited
Notes to the Financial Statements - continued
for the Year Ended 31 December 2023
14.
MOVEMENT IN FUNDS - continued
Coinparative net movement in fuiids, included in the above are as follows-
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
5,196
(565)
4,631
Restricted funds
Capital Grant Release
Halifax Foundation
Victiins & Siirvivors Service
Victims & Survivors Service (Capital)
National Lottery Community Fund
(12,481)
(3,870)
(124,325)
(71)
(63,508)
(12,481)
3,870
126,252
1,927
(71)
214
63,722
193,844
(204,255)
(10,411)
TOTAL FUNDS
199,040
(204,820)
(5,780)
15. CONTINGENT LIABILITIES
A contingent liabi lity exists at the year end to repay grants received should certain conditions not be
fulfilled by tlie charity.
16. RELATED PARTY DISCLOSURES
There were no related party transactions for tlie year ended 31 December 2023.
17. POST BALANCE SHEET EVENTS
There were no events after tlie reporting period tlierefore no material issues need disclosed.
18. WINDING UP
Every member of the Coinpany iindertakes to contribute to the assets of the Company, in the ev¢nt of
the same being wound up while it is a member. or within one year after it ceases to be a member, for
payment of the debts and liabilities of the Company contracted before it ceases to be a member, and of
the costs, charges and expenses of winding up, and for the adjustment of the rights of the contributor's
among themselves, such amount as may be required not exceeding one pound.
21
continued..

Survivors of Trauma Limited
Notes to the Finaneial Statements - continued
for the Year Ended 31 December 2023
19. SHARE CAPITAL
The Company is Limited by Guarantee and has no Share Capital
20. COVID-19
The trustees continue to moiiitor the impact of Covid 19. Tlie trustees believe there is no adjusting
events to report after the reporting date. The trustees will continue to Inonitor the situation closely to
secure the viability of the organisation.
22

Survivors of Trauma Limited
Detailed Statement of Financial Activities
for the Year Ended 31 December 2023
31.12.23
31.12.22
INCOME AND ENDOWMENTS
Donations and legacies
Gifts
Donations
1,923
200
1,650
252
2,123
1,902
Other trading activities
Bank Interest
Room Hire
24
2,922
3,067
4,175
2,946
Charitable activities
Grants
162.738
l93,844
Other income
Other
1,762
348
Total incoming resources
170,798
199,040
EXPENDITURE
Charitable activities
Gross Salaries
ER'S NIC
Pensions
Rates & Water
Light & Heat
Telephone & Internet
Postage Stationery & photocopy
Tutor costs
Staff training
Repairs & Renewals
Course Materials
Cleaning expenses
Insurance
People and Communities Project Costs
Travel
Residentials / Respit¢
Counselling
Carried forward
79,144
1,618
1,813
283
9,607
1,240
1,373
11,225
172
1,655
68,795
,487
1,481
339
7,739
1,058
1,069
6,351
6,105
90
3,240
2,637
63,508
64
3,769
1,500
169,232
2,212
2,890
198
13,218
3,147
129,795
This page does not form part of the statutory financial statements
23

Survivors of Trauma Limited
Detailed Statement of Financial A¢tivities
for the Year Ended 31 December 2023
31.12.23
31.12.22
Charitable activities
Brought forward
Therapies
Remembrance Evening
Sundries
Food & Catering
Depn - Freehold Property
Depn - Fixtures & Fittings
Depn - Computer equipment
129,795
21,000
998
500
169,232
20,145
50
152
12,481
71
450
11,982
65
1,521
165,861
202,581
Support costs
Governance costs
Independent Examiners Fee
Accountaiicy Fee
Bank Cliarges
480
1,200
480
1,200
559
2,215
2,239
Total resources expended
168,076
204,820
Net income/(expenditure)
2,722
(5,780)
This page does not form part of the statutory financial statements
24