REGISTERED COMPANY NUMBER: N1040735 (Northern Ireland)
REGISTFRED CHARITY NUMBER: NIC 100703
ort of the Trustees and
Unaudited Financial Statement5 for the Year Ended 31 March 2024
for
Tar Anall
Limited b Cyuarantee
Acom
an
Lynn, Drake & Co Ltd
Chartered Accountants
I st floor
34 B-D Main Street
Moira
Co. Armagh
BT67 OLE

Tar Anall
Contents of the Financial Statements
for the Year Ended 31 March 2024
Page
Referenc¢ and Administrative Details
Report of the Trustees
Statement of Trustees, Responsibilities
Independent Examiner's Report
9 to 10
Statement of Financial Activities
Sialement of Financfial Posltion
12 to 13
Notes to the Financial Statements
14 to 26
Detailed Statement of Financial Activities
27

Tar Anall
Reference and Administrative Details
for the Year Ended 31 March 2024
TRUSTEES
Maurecn McGuinncss
Mary McGinn
Sean Divine
Steven McGuinness
Mary Mcconville
Patrick Leonard
Patrick Devenny
COMPANY SECRETARY
Michael Culbert
REGISTERED OFFICE
Conway Mill
5-7 Conway Street
Belfast
Co. Antrim
BT13 2DE
REC.ISTERED COMPANY
NUMBER
N1040735 (Northern Ireland)
REGISTERED CHARITY
NUMBER
NIC 100703
INDEPENDFNT EXAMINER Lynn, Drake & Co Ltd
Chartered Accountants
I st Floor
34 B-D Main Street
Moira
Co. Armagh
BT67 OLE
CHIEF EXEC OFFICER
Mr John O'Hagan

Tar Anall
ort of the Trustees
for the Year Ended 31 March 2024
The trustees who ar¢ also directors of the charity for thc purposes of the Companies Act 2006. present their
report with the financial statements of the charity for the year ended 31 March 2024. The trustees have
adopted the provisions of Accounting and Rcporting by Charities.. Statement of Recommendcd Practice
applicable to charities preparing their accounts in accordance with the Financial Reporting Slandard
applicable in the UK and Republic of Ireland (FRS 102) (etyective l January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The main objectives of the Charity are that of Welfare and support. Our main services today include family
support, tralning and education, counselling, welfare and rights advico. We also have a 50-plus forum and a
youth programme. Tar Anall offers needs-bascd assistance in that they understand th¢ experiences of their
users and know the services tliat are most beneficial.

Tar Anall
ort of the Trustees
for the Year Ended 31 March 2024
OBJECTIVES AND ACTIVITIES
Public benefit
Purpose I:
The advancement of education
To provide free training and educational COUTses and development programmes to ex-prisoners (former
political prisoners) and their families in West Belfast and its environs aiid to the wider community.
What benefit floivs from this purpose.
Enhanced education and understanding, increased skills and knowledge base, enhanced mobility of labour
and ¢mploym¢nt capacity of (formcr political) ex-prisoners and family members and thc wider community.
Improved and/or enhanced employability and economic prospects through the advancement of career and
employment opportunities of ex-prisoiiers and family members and the wider community.
Increased levels of employment
Reduced stress and worry, and improved outlook of(former political) ex-prisoners and family members and
the wider coininunity.
Purpose 2:
The relief of poverty
To provide free welfare rights advice and assistance to (fornier political) ex-prisoners and their families in
West Belfast and its environs and the wider community.
What benefit flows from this purpose.
Income maximization as a result of the provision of accurate, up to datc information on current legislation
on benefits and entitlements, and assistance to access those benefits
Improved economic and social circumstances by the maximization of full benefit and grant entitlement
income
Improvement of living standards, and so quality of life of (former political) ex-prisoners and their families
and the wider coinmunity.
Reduced stress and worry, and improved outlook of (former political) ex-prisoners and family members and
the wider community.
Purpose 3..
The advancement of health
To provide free Counselling and Emotional Support to (fonner political) ex-prison¢rs atld their families in
West Belfast and its environs. To provide free programm¢s, events and activities supporting personal
development. health promotion, and h¢althy living assistance to cx-prisoners and their families in West
Belfast and its environs and the wider community.

Tar Anall
Re ort of the Trustees
for the Year Fnded 31 March 2024
OBJECTIVES AND ACTIVITIES
What benefit flows from this purpose.
The direct benefits which flow from the advance of health includc
Improved mental health and emotional well-being by providing counselling and emotional support o
Reduced anxieties
Reduced sense of alienation and disconnection
Reduced impact of conflict on victims of the confli¢t ranging across issues such as traum4 loss, and
relationship difficulties.
Dcmonstration of Benefits
Tliese benefits are evidenced through fecdback from beneficiaries, participation evaluation forms, the
maintaining of statistical data, beneficiary filcs detailing a¢hiev¢inents and progression routes, staff and
manageinent monthly and annual reports, regular independent evaluations.
Ts any harm or possibility of harm outweighed by the benefit? Noiie.
Who is the benefit for? The charity's beneficiaries arc (former political) ex-prisoners and their families
living in West Belfast and its environs.
Is there any private benefit?
Trustces receive private benefit by their expcrience of managing an
organisation providing services. However, these benefits are necessary and incidental to cnsure the
organisation can achieve its purposes.
Reserves Policy
The charity's policy is to retain a level of free reserves, which matches the needs of the organisatioii boih at
the current time and in the foreseeable fulure. I'he charity ha8 developed a plan to establish and maintain this
agreed level of free reserves. The charity will continue to monitor coinpliance with this policy on a regular
basis and the Board will review ihe appropriateness of the policy annually.

Tar Anall
ort of the Trustees
for the Year Ended 31 March 2024
FINANCIAL REVIEW
The company had net incoming resources for the year of £43,304 (2023: nct outgoing resources of £1,272),
which reflected the completion of a numbeT of projects during the year. Unrestricted funds increased by
£31,237, while restricted funds increased by £12,067.
Tar Anall have continued to grow and develop since its inception in 1995. we have a long tradition of
positive engagement wilh (former political) Republican ex-prisoncrs and their families and the wider
community. Twenty-Nine years after its creation it remains a developing organisation that has increased its
capacity to deliver quality services and address real need. Through determination, co-operation and
collective action it has increased staff skills and capacity, secured vital resources and attracted funding to
provide quality service.
Tar Anall were successful in obtaining grants from,. DFC Training & Education, this grant provides
employment to 2 full time and one part time staff and provides Pre-F.mployment Traiiiing for Top - Up SIA
Level 2 Door Supervisor Training including First Aid, includiiig Badge/Licence and CCTV Training
including Badge/Licence. also running costs. DFC Health & Wellbeing provides employment for two full
time posts. We Iiave receivcd a Revcnue Grant from BCC this provides running costs such as heat and light,
Audit Fee, Health & Safety equipment, general maintenance and stationery.
We received grants from Impact Training and USDT to provide the following programm¢s for our Older
Peoples Groups (men and women)., Divcrsity and Cultural Awareness, Walk and Talk programme, Dancc
Classes, Motivational Speakers, Photography and Art Therapy to re-engage thosc most socially isolated in
the community. We received funding from TEO, Cotnmunities in Transition this enabled Tar Anall to
deliver a range of pre-employment programmes and oiie to one mentoring to aid Personal skills development,
Life Skills, CV Skills and Job Search and Interview skills, Tnterview Technics. This range of funding enables
the support and relief of those living in poverty by providing opportunities to gain einployment. However, in
onjun¢tion with existing and new partnerships and programines of work being cstablished and a markcd
increase in demand for services and support we continue to apply to othcr funding sources to meel this need.
Du¢ to the existing and new partnerships developed we have been able to deliver.,
108 accredited pre-employment training courses to 537 participants. From 537 participants that have
completed training more than 460 have successfully gained einployment in various se¢tors within the
Construction Industry, Securiiy Industry, CCTV, First Aid also PCV Bus and LGV Lorry driving, Level 3
experienced workers, Personal Trainers, Beauty therapists, Locksmith, Sports Massagc, Tour Guides,
Telescopic Handlers, Driving Lessons that enabled a number of people to gain employment.
In partnership with DFC, TEO CIT, USDT, Black Mountain Shared Space, Conway Education Centre,
Grosvenor Community Centre, People First, Shankill Job Assist and Blackie River Cenlre, Hcart Project,
Grace Women Centre, PCA (Sally Gardcns) USEL and Workforce we have delivered the following services:
Pre-ernployment training course.
We also offer a range of emotional health and wellbeing services ranging from counselling. welfare and
advice. complementary thcrapics and life coaLhing.
Regardl¢ss of funding restriction and due to th¢ generosity of volunteers who work with in 'far Anall's
structures we have been able to maintain tlie critical services for, Counselling, Family Support and Advice
and Welfare Rights, Life Coaching and Complcmentary therapies.
We hav¢ delivered outreach worL one to one support. Skills and employment based training opportunities
that build personal and community capacity.

Tar Anall
ort of the Trustees
for the Year Ended 31 March 2024
Future Plans
Tar Anall envision that in the coming year it will continue to work in partnership with DFC to deliver work
based training programmes, and to continue to develop partnership with organisations whom can generate
opportunities, both within pre- Cmploymcnt training and einployinent opportuniti¢s, for those long term
unemployed.
Through a range of programmes and aclivities we hope to continue to meet the needs of our target groups
and the wider community. We aim to provide much needed support services to marginalised and hard to
reach people and the most vulnerable of our community.
We have been successful in securing funding for 2023 - 2024 also 2024 - 2025 from DFC. This enables Tar
Anall to continue to provide employment and deliver the much, needed services for both Training and
Education prograinrnes also Health Priorities in the form of Family Support.
We also were successful in securing funding for 202412025 from Belfast City Council in the form of a
Revenu¢ Grant this greatly enables Tar Anall to continue to providc services as it contributes towards much
need running cost for th¢ building.
Tar Anall have also sccured funding from The Executive Office in early April 2024 July 2024.
succcssful application for funding from TEO for Communities in Transitioii from August 2024- March 2025.
Communities in Transition which will enable us to build relations between disengaged and socially
disadvantaged people by delivering a range of employment opportunities, from LGV Lorry driving lessons.
PCV Bus driving lessons also driving lesson that will enhance employment opportunities and build
confidence. Provide pre-employmcnt training in the Security Industry and Construction Industry. Personal
development courses in.. Sports thcrapy, Beauty therapy and Personal Training Lcvcl 3 and Level 3 NVQ for
experienced workers, TelesLOPiC Handling with a view to participants gaining employment.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company,
limited by guarantee, as defined by the Companies Act 2006.
Governance of thc Charity
During the period under review the directors met monthly. Trustccs/directors are appointed by nominations
made in writing by any existing director. At the General Meeting noininated directors are appointed by
election.

Tar Anall
ort of the Trustees
for the Year Ended 31 March 2024
STRUCTURE, GOVERNANCE AND MANAGEMENT
Risk management
The principles of good governance arc cmbcdded within all aspects of Tar Anall operations wilh
management and staff being keenly aware of the Boards responsibility of ensuring that the organisation
protects itself froin financial exposure and reputational damage. A close working relationship is Inaintained
between the Board and maiiagement to ensure thal operatioiially 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 manageineDt in
the discharge of their duties. This two-way relationship is the key feature of Tar Anall governance
arrangements and is a key strength in the company.
A conscientious approach to ensuring that contractual project rcquiremcnts are achieved has been maintained
at all times both in the accounting period bcing ieporled on and since Tar Anall establishment. Very tight
financial controls on expeiiditure and all financial commitments are maintained at all tiines and project staff
have been trained and have become experienced in budgctary controls.ln both these areas ie Project delivery
aiid financial controls management all staff hav¢ ¢stablished close working relationships with funding
organisations to ensure all mandatory standards are Gonsistently achieved. Board represcntatives also
activcly engage with funding bodies.
The Board, management and staff are fully awar¢ that the nature of the work in which Tar Anall is involved
can bring with it a high level of scrutiny to ¢nsur¢ that all activities are fully compliant with funding
requirements and. therefore, bcyond reproach. The Board of Tar Anall is, therefore, greatly reassured of the
company's compliance wilh the highcst of standards of governance on the basis that all monitoring and
evalualion of project dclivery demonstrates achievement of all funders objectives and that funders, audits and
voucliing of financial expenditure and the Independent Examiners Report confirm coinplianLe with both
probity and regularity in the use of monies received
EVENTS SINCE THE EIYD OF THE YEAR
Tnformation relating io events sincc thc cnd of the year is given in the notes to the financial statements.
This report has been prepared in accordance with the special provisions of Part 15 of the Companics Act
2006 relating to small companies.
Approved by order of the board of trustees on 31 October 2024 and signed on its behaifby:
Michael Culbert - Secretary

Tar An#ll
Statement of Trustees, Res
onsibilities
for the Year Ended 31 March 2024
The trustees (who are also the directors of Tar Anall for the purposes of company law) are responsible for
preparing the Report of the Trustees and tlie financial statemcnts 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 trustees to prepare financial statements for each financial year which give a true
and fair view of the state of affairs of the charitable company and of the incoming resources and application
of resources, including the income and cxpenditure, of the cliaritable company for that period. In preparing
those financial statements, the truslees are required to
select suitable accounting policies and thcn apply them consistently;
observe the methods and principles in thc Cliarity SORP.
make judgements and estimates thal are reasonable and prudent.
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the
charitable company will continue in business.
The trustccs are responsible for keeping proper accountiiig records which disclose with reasonable accuracy
at any time the financial position of th¢ charitable company and to enable them to cnsure thal the financial
statements comply with tlie Coinpanies Act 2006. Thcy are also responsible for safeguarding th¢ assets of
the charitable company and hence for taking reasonable steps for the prevention and delection of fraud and
other irregularities.

Inde
endent Examiner's Re
Tar Anall
I report on the accounts of the COTnpany for the year ended 31 March 2024, which are sel out on pages cleven
to twenty six.
ort to the Trustees of
Respeetivc responsibilities of charity trustees and examiner
As the charity's trustees (and also the directors for thc purpos¢s of company law) yoii are responsible for the
preparation of the accounts in accordance with the requirements of the Companies Act 2006.
Having satisfied myself that the charity is not subjcct to audit under company law and is eligible for
iiidependent examination, it is my responsibility to:
exainine the accounts under Section 65 of the Charitics Act
follow the procedures laid down in the general Directions given by thc Charity ComiT]ission for
Northein Ireland under Section 65(9)(b) of th¢ Charities Act
state whethcr particular matters hav¢ come to my attention.
Basis of the findependent examincr's report
I have examined your charity accounts as rcquired under Section 65 of the Charities Act and my examination
was carried out in accordance with the general Directions given by the Charity Commission for Northern
Ireland under Seclion 65(9)(b) of th¢ Charities Act. The examination included a review of the accounting
records kept by the charity and a comparison of the accounts prescnted with tliose records. It also included
consideration of any unusual items or disclosures in the accounts, and seeking explanalions from you as
charity trustccs concerning aiiy sucli matters.
My role is to state whether any material matters have come to my attention giving me cause to believe:
I'hat accounting records were not kept in accordance with Section 386 of the Companies Act 2006
That the accounts do not accord with those accounting records
That the accounts do not comply with the accounting requircments of Section 396 of tlie Coinpanies
Act 2006 and with the methods and principles of the Charities Statemeiit of Recommended Praclice
applicable to charities preparing their accounts in accordance with the Financial Repurting Standard
applicable in the UK and RepubliL of Ireland
That there is further information needcd for a proper understanding of the accounts to be reached.
Independent examiner's statement
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I
can confirm that l am qualified to undertake the examination because l am a member of the Institute or
Chartered Accountants in Ireland which is one of the listed bodies.
I have completed my examination and have no concerns in respect of the malters (l) to (4) listed above and,
in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no
Inatters that require drawing to your attention.
Billy Drake
The Institute of Chartered Accountants in Ircland
Lynn, Drake & Co Ltd
Chartered Accountants
I st Floor
34 B-D Main Street
Moira

Inde
endent Examiner's Re
Tar Anall
Co. Arn]agh
BT67 OLE
ort to the Trustees of
31 October 2024
10

Tar Anall
Statement of Financial Activities
Incor
oratin
an Income and Ex
for the Year Ended 31 March 2024
enditure Account
31.3.24
Total
fuiids
31.3.23
Total
funds
Unr¢stiicted Restricted
funds
funds
Notes
INCOME AND ENDOWMENTS FROM
Charitable activities
Granls Receivable
411,842
411,842
365,680
Other trading activiti¢s
31,335
31,335
47,675
Total
31,335
411,842
443.177
413,355
EXPENDITURF. ON
Charitable activities
Direct Charitable
Governance
98
384,511
2,577
384,609
2,577
407,059
7,568
Total
98
387,088
387,186
414,627
NET INCOME/(EXPENDITURE)
31,237
24,754
55,991
(1,272)
RECONCILIATION OF FUNDS
I'otal funds brought forward
40,702
52,154
92,856
94,128
TOTAL FUNDS CARRIED FORWARD
71,939
76,908
148,847
92,856
The notes form part of these fInancial statements

Tar Anall
Statement of Financial Position
31 Mareh 2024
31.3.24
31.3.23
Notes
FIXED ASSETS
Tangible assets
10
2,443
567
CURRENT ASSETS
Debtors
Cash at bank
62,696
90,855
755
105,975
153,551
106,730
CREDITORS
Ainounts falling due within one year
12
(7,147)
(14,441)
NET CURRENT ASSETS
146,404
92,289
TOTAL ASSETS LESS CURREIYT
LIABILITIES
148,847
92,856
NET ASSETS
148,847
92,856
FUNDS
Unrestricted funds
Restricted funds
14
71,939
76,908
40,702
52,154
TOTAL FUNDS
148,847
92,856
The charitable company is entitled to excmption from audit under Section 477 of the Companies Act 2006
for the year ended 31 March 2024.
The members have not required ihe company to obtain an audit of its financial statements for the year ended
31 March 2024 in accordance with Seclion 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
(a)
ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387
of the Companies Act 2006 and
(b) preparing financial statemcnts which give a true and fair view of the state of affairs of the charitable
company as at the end of each financial ycar and of its surplus or deficit for each financial year in
accordance with the requirements of Sections 394 aiid 395 and which otherwise comply with the
requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the
charitable company.
The notes form part of these financial statements
12
continued...

Tar Anall
Statement of Financial Position - continued
31 March 2024
These financial statements have been prepared in accordance with the provisions applicable to charitable
companies subject to the small companies regimc.
The financial statements were approved by the Board of Trustees and authorised for issue on
31 October 2024 and were signed on its behalf by:
e¥
Patrick Devenny - Trustee
Maureen McGuinness - Trustee
The notes form part of these financial Statements
13

Tar Anall
Notes to the Financial Statements
for the Year Ended 31 March 2024
ACCOUNTING POLICIES
Basis of preparing the financial statements
(a) General information and basis of preparation
Tar Anall is constituted as a company limTted by guarantee incorporated in Northern Ireland
(N1040735)- In Ihe event of the charity b¢ing would up, thc liability ir) rcspect of the guarantee is
liinited to £1 per member of the charity.
The charity constitutes a public bencfit entity as dcfTned by FRS 102. The financial statements have
been prepared in accordance with Accounting and Reporting by Charities.. Slatement of
Recommended Practic¢ applicable to charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the Financial
Reportiiig Standard applicable in the Unit¢d Kiiigdom and Republic of Ireland (FRS 102), the
Charities Act (Northern Ireland) 2013, the Companies Act 2006 and UK Generally Accepted Practice
as it applies from l January 2015.
The financial statements are prepared on a going concern basis under the historical cost convention,
modified to include ccrtain itcms at fair valuc. Thc financial statements are presented in sterling
which is the functional currency of the charity.
The significant accounling policies applied in the preparation of these financial statements are set out
below. These policies have been consistcntly applied to all years presented unless otherwise stated.
(b) Funds
Unrestricted funds are available for use at thc discretion of the trustees in furtherance of the general
objectives of the charity and which have not been designated for other purposes.
Designated funds comprise unrcstricted funds that have been set aside by the trustees for particular
purposes. The aim and use of cach designated fund is set out in the notes to the financial statemcnts.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by
donors or which have been raised by the charity for particular purposes. The cost of raising and
administering such funds are charged againsl tlie specific fund. The aim and use of each restricted
fund is set out in the notes to the financial statements,
Further explanation of thc naturc and purpose of each fuiid is included in the notes to the financial
statements.
(c) Income recognition
All incoming resources are includcd in the Statement of Financial Activities (SOFA) when 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.
14
continucd...

Tar Anall
Notes to the Financial Statements - continued
for the Year Ended 31 March 2024
ACCOUNTING POLICIES- continued
Basis of preparing the financial statements
For donations to be recognised the charity will have been notified of the amounts and the settlement
date in WTlting. If there are conditions attached to thc donation and this requires a level of
performance beforc entitlement can be obtained then income is deferred uiitil those conditions are
fully met or the fulfilment of those conditions is within the control of the charity and it is probable
that they will be fulfilled. Voluiitary incoine is received by way of graiits, donations and gifts and is
included in full in the Statement of financial Activities (SOFA) when receivable. Incoine received
from collections is Tecognised when received.
Donated facilities and donated professional services are recognised in income at their fair value when
their economic benefit is probable, it can be measured reliably, and the charity has control over the
item. Fair valuc is determined oli the basis of the value of the gift to the charity. For example, th¢
amounl the charity would be willing to pay in the open market for such facilities and services. A
corresponding amount is recognised in expenditure.
No amount is included in the financial statements for volunteer timc in line with the SORP (FRS 102).
Further detail is given in the Trustees, Annual Report.
For legacies, enlitlement is the earli¢r of the charity being notified of an impcnding distribution or the
legacy being received. At this point income is recogniscd. On occasion legacies will 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 contingent asset and disclosed.
Income from trading activities includes income earned from fundraising events and trading activities
to raise funds for thc charity. Income is reccived in exchange for supplying goods and services in
order to raise funds and is recognised when entitlement has occurred.
The charity receives government grants which are detailed within the notes lo these financial
Stateinents. Income from government and other grants are recognised at fair valuc when the charity
has entitlement after any performance conditions have been met, il is probable that the income will be
received, and the amount can be measured reliably. If entitlement is not met, then these amounts are
deferred.
(D) Expenditiure recognition
All expenditure is accounted for on an accruals basis,inclusive of VAT which cannot be recovered
and has been classified under headings that aggregate all costs related to the category. Expendilure is
recognised where there is a legal or constructive obligation to make payments to third parties, it is
probable that the settlement will be required, and the amount of the obligation can be measured
reliably. It is categorised under the following headings:
Costs of raising funds includes the costs associated with attracting voluntary incomes.
Expenditure on charitable activities includes those costs incurred by the charity in the delivery of its
activities and services tor its bencficiaries. It includes both costs that can bc allocated directly to such
activities and those costs of an indirect nature necessary to support them; and
Other expenditure represents those items not falling into the categories above.
Irrecoverable V A T is charged as an expense against the activity for which expenditure arose.
15
continued...

Tar Anall
Notes to the Financial Statements - continued
for the Year Ended 31 March 2024
ACCOUNTING POLICIES- continued
Basis of preparing the financial statements
Grants payable to third partics are within thc charitable objectives. Where uiiconditional grants are
orrered, 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 arc conditional relatiiig
to performance then the grant is only accrued when any unfulfillcd conditions arc outside of the
control of the charity.
(e) Support costs allocation
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. 'I'hcy are inLurred
directly in support of expenditure on the objects of thc charity and incliide project management
carried out at Ileadquarters. Where support costs cannot be directly attributed to particular h¢adings
they have been allocated to cost of raising funds and expenditure on charitabl¢ activities on a basis
onsistent with use of ihe resources. Premises overheads have be¢n allocated on an insert detail basis
and other overheads have been allocated on a basis consistent with the use of resourccs.
Fund-raising costs are those incurred in seeking voluntary contributions and do not include the costs
of disseminating information in support of the charitable activities.
(O Tangible fixed assets
Tangible fixed assets are stated at cost less accumulated depreciation and accumulated iinpairment
losses. Cost includes costs directly attributable to making the asset capable of operating as intended.
Depreciation is provided on all tangible fixed asscts, at rates calculated to write off the cost, less
estimated residual value, of each asset on a systematic basis over its expected useful life as follows:
Improvements to property
Equipment
Motor Vehicles
I 00/0 Straight Line
25 % Straight Line
250/0 Straight Line
(g) Ffinancial Instruments
A financial assct or a financial liability is recognised only when the charity becomes a party to the
contraclual provision of tlie 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 Ineasured at the cash or other consideration
expected to be paid or relived and not discounted.
Debt instruments are subsequently mcasured dt amortised cost.
Where investments in shares are publicly traded or their fail value can otherwise be measured
reliably, the investmcnt is subsequently measured at fair value with changes in fair value recognised
in inLome and cxpenditure. All other such invcstmenls are subsequently measured at cost less
impairment.
16
continued..

Tar Anall
Notes to the Financxal Statements - contlnued
for the Year Ended 31 March 2024
ACCOUNTING POLICIES - continued
Basis of preparing the financial statements
Other financial instruments, including derivatives, are initially recognised at fair value, unless
payment for an asset is deferrcd beyond nornial business terms or financed at a rale of interest that is
not a market rate, in which casc the asset is measured at thc present valuc of the future paym¢nts
discounted at a market rate of interest for a similar debt instrument.
Other financial instruments are subsequently measured at fair value with aiiy changes recognised in
the statement of financial activities. with the exception of hedging instrumcnts in a designed hedging
relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of
impairnient at the end of each reporling date. if there is objective evidence of impairment an
impaiment loss is recognised under the appropriate heading in the statement of financial activities in
which the initial gain is recognised.
For all equity instruinents regardless of signifi¢ance, and olher financial assets tliat are individually
significant, these are assessed individually for iinpairmenl. Other financial assels are cither assessed
individually or grouped on the basis of similar credil risk characteristics.
Any reversals of impairment are recognised immediately, to the extcnt tliat the reversal does not result
in a carrying amount of the financial asset that exceeds what thc carrying amount would have been
had the impairment not previously been recognised.
(h) Impalrment
Assets not measured at fair value are reviewed for any indicatioii that the asset may be impaired at
each balance sheet date. If such indication exists. the recoverable ainount of the a55et, or the asset's
cash generating unit, is cstimated and compared to the carrying ainount. Wliere the carrying amount
exceeds its recoverable amount, an iinpairrnent loss is recognised in profit or loss unless the asset is
carried at a revalued amount where the iinpairment loss is a revaluation decrease.
(i) Provisions
Provisions arc recognised when the charity has an obligation at the balaiice shcet date ds a result of a
past event, it is probable that an oufflow of economic benefits will be requircd in settlement and the
amount can be reliably estimated.
(i) Leases
Assets acquired under finance leases arc capitalised and depreciated over the shorter of the leasc term
and the cxpected useful life of the asset. Minimum lease payments are apportioned between the
finance charg¢ and the reduction of the outslanding Icase liability using the cffeclive intcrest method.
The related obligations, net of future finance charges, are included in creditors.
RentaEs payable and receivable under operating leases are charged to the SOFA on a straight line basis
over the period of the lease.
(k) Tax
17
continued..

Tar Anall
Notes to the Financial Statements - continued
for the Year Ended 31 March 2024
ACCOUNTING POLICIES- continued
Basis of preparing the fingncial statements
No provision is required for taxation as the company is defined as a charity for taxation purposcs.
The charity is a registered charity and so such is entitled to certain tax exemptions on income and
profits from investments and siirpluses on aDy trading activities carried on in furtherance of the
harity's primary objectives, if these profits and surpluses are applied solely for charitable purposes.
(l) Going concern
The financial statemcnts have b¢¢n prepared on a going concern basis as the trustees believe that no
material unccrtainties exist. The trustees have considered the level of fiinds held and ihe expected
level of income and expenditure for 12 months from authorising these financial statements. The
budgetcd income and expenditure is sufficieiit with thc level of reserves for the charity to be able to
continue as a going concerii.
(m) Accounting estimates and areas of judgement
The pi'eparation of the financial statements requires managcment to make judgements, estimates and
assuinplions that affect the arnounts reportcd, These estimates and judgements are continually
reviewcd and are based on experience and other factors, including expectatioiis of future ¢vents that
ar¢ believed to be reasonable undcr the circumstances.
The items in tlie financial statcments where these judgemcnts and estimates have been made include:
(i) estimating the useful economic life of tangible fixed assets
(li) property valuation
(iii) allocation of expenditure and support costs
Taxation
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 tradiiig activities carried on in furihcrance of the
charity's primary objectives, if thesc profits and surpluses arc applied solely for charitable purposes.
Fund accounting
The Charity has various types of funds for which it is responsible, and which require separate
disclosure. These are as follows:
(i) Restricted Funds:
Grants or donations received, which are earmarked by the donor for specific purposes within the
overall aims of the organisation
(li) Unrestricted Funds
Funds which are expendable at the discretion of the Directors in furtherance of the objects of the
charity. Such funds may b¢ held in order to finance capital investment and working capital
18
continued...

Tar Anall
Notes to the Financial Statements - continued
for the Year Ended 31 March 2024
OTHER TRADING ACTIVITIES
31.3.24
31.3.23
Training income
31,335
47,675
INCOME FROM CHARITABLE ACTIVITIES
31.3.24
31.3.23
Activity
Grants Receivable
Grants
411,842
365,680
Grants received, included in the above, are as follows..
31.3.24
31.3.23
Belfast City Couiicil re Revenue
BRO- Health
BRO - Education
Department for Communities - Running Costs
The Executive Office - Cominunities in Transition
10,951
48,462
80,769
10,506
28,325
102,196
402
224,251
271,660
411,842
365,680
CHARITABLE ACTIVITIES COSTS
Support
costs (see
note 5)
Direct
Costs
Totals
Direct Charitable
Governance
384,609
384,609
2,577
2,577
384,609
2,577
387,186
19
continued...

Tar Anall
Notes to the Financial Statements - continued
for the Ycar Ended 31 March 2024
SUPPORT COSTS
Governancc
costs
Governance
2,577
NET INCOME/(EXPENDITURE)
Net inconie/(expenditure) is stated after charging/(crediting):
31.3.24
31.3.23
Independent Examiners Fee
Accountancy Fee
Depreciation - owned assets
1,000
620
1,004
1,000
E.580
284
TRUSTEES, REMUNERATION AND BENEFITS
There were no trustccs, remuneration or other benefits for thc year ended 31 March 2024 nor for the
year ended 31 March 2023.
Trustees, expenses
There were no truste¢s' expenses paid for thc year ended 31 March 2024 nor for the year endcd
31 March 2023.
STAFF COSTS
31.3.24
31.3.23
Wages and salaries
SoLial security costs
204,680
13,407
228,693
17,368
218,087
246,061
The average monthly number of employees during the year was as follows..
31.3.24
31.3.23
Managemeiit & Administration
No employees received emoluments in excess of £60,000.
20
continucd..-

Tar Anall
Notes to the Financial Stlitements - continued
for the Year Ended 31 March 2024
COIIIPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted RestrTCted
funds
funds
Total
funds
INCOME AND ENDOWMENTS FROM
Charitable activities
Grants Receivable
365,680
365,680
Other trading activities
47,675
47,675
Total
47,675
365,680
413,355
EXPENDITURE OIY
Charitable activities
Direct Charitable
Governance
43,106
1.080
363,953
6,488
407,059
7,568
Total
44,186
370,441
414,627
NET INCOME/(EXPENDITURE)
3.489
(4,761)
(1,272)
RECONCILIATION OF FUNDS
Total funds brought forward
37,213
56,915
94,128
TOTAL FUNDS CARRIED
FORWARD
40,702
52,154
92,856
21
continued...

Tar Anall
Notes to the Financial Statements - continued
for the Year EDded 31 March 2024
10. TAINGIBLE FIXED ASSETS
Improvements
to
property
Motor
vehiclcs
Equipment
Totals
COST
At l April 2023
Additions
417,343
111,094
2,880
2,546
530,983
2.880
At 31 March 2024
417,343
113,974
2,546
533.863
DEPRECIATION
At l April 2023
Charge for year
417,343
110,527
1,004
2,546
530,416
1,004
At 31 March 2024
417,343
111,531
2,546
531,420
NET BOOK VALUE
At 31 March 2024
2,443
2.443
Al 31 March 2023
567
567
11. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24
31.3.23
Dfc BRO
The Executive Office
Prepayments and accrued iiicome
9,827
50,700
2,169
402
353
62,696
755
22
continued..

Tar Anall
Notes to the Financial Statements - continued
for the Year Ended 31 March 2024
12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24
31.3.23
Accruals and deferred income
7,147
14,441
13. ANALYSIS OF NET ASSETS BETWEEN FUNDS
31.3.24
Total
funds
31.3.23
Total
funds
Unrestricted Restricted
funds
funds
Fixed assets
CurreT)t assets
Current liabi liti¢s
2,160
69,779
283
83,772
(7,147)
2,443
l53,551
(7,147)
567
106,730
(14,441)
71,939
76,908
148,847
92,856
14. MOVEMENT IN FUNDS
Net
movement
in funds
At
3113124
At 114123
Unrestricted funds
General fund
40,702
31,237
71,939
Restricted funds
Belfast City Council re Revenue
Belfast Ciiy Council - White Goods
The Executive Office - Communities in
Transition
387
567
(387)
(284)
283
51,200
25,425
76,625
52,154
24,754
76,908
TOTAL FUNDS
92,856
55,991
148,847
23
continued.

Tar Anall
Notes to the Financial Statements - continued
for the Year Ended 31 March 2024
14. MOVEMENT IIN FUNDS - continued
Net movement in funds. iiicluded in thc above are as follows:
Incoming
resources
Resources
exp¢iided
Movement
in funds
Unrestricted funds
General fund
31,335
(98)
31,237
Restricted funds
Belfast City Couiicil r¢ Revenue
BRO - Health
BRO - Education
Belfast City Council - White Goods
The Executive Office - Communities in
Transition
10,951
48,462
80,769
(11,338)
(48.462)
(80,769)
(284)
(387)
(284)
271,660
(246,235)
25,425
411.842
(387,088)
24.754
TOTAL FUIYDS
443,177
(387,186)
55,991
Comparatlves for movement in funds
Net
movcment
in funds
At
3113123
At 114122
Unrestrlcted funds
General fund
37,213
3,489
40,702
Restricted funds
Bclf&st City Council re Revenue
Belfast City Council - White Goods
Thc Executive Office - Communities in
Transition
387
(284)
387
567
851
56,064
(4,864)
51,200
56.915
(4,761)
52,154
TOTAL FUNDS
94,128
(1,272)
92,856
24
ontinued...

Tar Anall
Notes to the Financial Statements - continued
for the Year Ended 31 March 2024
14.
MOVEMENT IN FUINDS - continued
Comparative net movement in funds, included in the abovc arc as follows:
Incoining
resources
Resources
expended
Movement
in funds
Unrestricted funds
(veneral fund
47,675
(44,186)
3,489
Restricted funds
Belfast City Council re Revenue
BRO- Health
BRO- Education
Belfast City Council - White Goods
Department for Communities -
Running Costs
The Executive Office - Communities in
Transition
10,506
28,325
102,196
(10,119)
(28,325)
(102,196)
(284)
387
(284)
402
(402)
224,251
(229,115)
(4,864)
365,680
(370,441)
(4,761)
TOTAL FUNDS
413,355
(414,627)
(1,272)
15. CONTINGENT LIABILITIES
A ¢onlingent liabil ity exists to repay grants received should certain conditions not be fulfilled by the
charity.
16. RELATED PARTY DISCLOSURES
There were no related party transactions for thc year ended 31 March 2024.
17. POST BALANCE SHEET EVENTS
Tliere were no events after the reporting period therefore no material issues need disclosed.
25
continued.

Tar Anall
Notes to the Financial Statements - continued
for the Year Ended 31 March 2024
18. WINDIING UP
Every member of the Company undertakes to contribute to the assets of the Company, in the event of
the same being wound up while it is a member, or within one year after it ceases to be a meinber, for
payment of the debts and liiibiliti¢s of the Company contracted before it ceases to bc a member. and of
the costs, charges and expenses of winding up, and for the adjustment of the rights of the contributor's
among theinselves, such amount as may be required not exceeding one pound.
19. SHARE CAPITAL
The Company is Limited by Guarantee and has no Share Capilal.
26

Tar Anall
Detailed Statement of Financial Activities
for the Year Ended 31 March 2024
31.3.24
31.3.23
INCOME AND ENDOWMENTS
Other trading activities
Training income
31,335
47.675
Charitable activities
Grants
41 I,842
365,680
Total incoming resources
443,177
413,355
EXPENDITURE
Charltable activfities
Wages
Social security
Insurance
Light and heat
I'clephone & Internet
Sundrics
Training Courses
Repairs & Maintenance
A￿1]latIOn fees
Direel Project&Training Costs
Printing, Stationery & Postage
Paid to funder - DFC/BRO
Consultaiicy&Professional Fees
Deprec - Fixtures & Fittings
204.680
13,407
6,291
13,103
3,120
228,693
17,368
10,023
3,119
13
9,944
1,746
2,016
120,227
2,770
10
5,044
284
1,693
382
42
128,699
1,779
402
10,007
1,004
384,609
407.059
Support costs
Governance costs
Independent Examiners Fee
Accountancy Fee
Bank Charges & intcrcst
Cleaning & Ilospitality
1,000
620
215
742
1,000
1,580
500
4,488
2,577
7,568
Total resources expended
387.186
414,627
Net in¢omel(¢xpenditure)
55,991
(1,272)
ThÉs page docs not form part of the statutory financial statements
27