2025-03-31-accounts - Mid Ulster Victims Empowerment Project

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Company Number: NI618412 Charity Number: NIC100714

Mid Ulster Victims Empowerment Project (MUVE Project) (A company limited by guarantee, not having a share capital)

Report and Unaudited Financial Statements

for the year ended 31 March 2025

RT J Ross & Co Chartered Accountants 44 Molesworth Street Cookstown Tyrone BT80 8PA

Mid Ulster Victims Empowerment Project (MUVE Project) (A company limited by guarantee, not having a share capital) CONTENTS

	Page
Trustees' and Other Information	3
Trustees' Annual Report& Statement of trustee’s responsibilities	4-12
Independent Examiner's Report	13
Statement of Financial Activities	14
Balance Sheet	15
Accounting Policies	16
NotestotheFinancialStatements	17-22

Mid Ulster Victims Empowerment Project (MUVE Project) (A company limited by guarantee, not having a share capital) TRUSTEES' AND OTHER INFORMATION

Trustees	Mr Ryan McGeown
	Mr Hugh Gates
	Mr Geoffrey Hamilton
	Mrs Serena Hamilton
	Mr Jeffery Lamont
	Mr Billy Fuhl
	Mrs Judith McGeown
	Mr Derek Noonan
	Mr Ivor Faulkner
	Miss Marlene Gibson
Company Secretary	Mrs Serena Hamilton
Charity Number in Northern Ireland	NIC100714
Company Number	NI618412
Principal Address	34 Fairhill Road
	Cookstown
	CoTyrone
	BT80 8AG
	Northern Ireland
Accountants	RT J Ross & Co
	Chartered Accountants
	44 Molesworth Street
	Cookstown
	CoTyrone
	BT80 8PA
	Northern Ireland
Bankers	Ulster Bank Limited
	20 William Street
	Cookstown
	CoTyrone
	BT80 8ND
	NorthernIreland

Mid Ulster Victims Empowerment Project (MUVE Project) (A company limited by guarantee, not having a share capital) TRUSTEES' ANNUAL REPORT for the year ended 31 March 2025

The Trustees present their report along with the financial statements for the year ended 30" March 2025. The financial statements have been prepared in accordance with the accounting policies set out in Note 1 to the financial statements and comply with the company’s Articles of Association, the Companies Act 2006, Part 8 of the Charities Act (Northern Ireland) 2008, other applicable law and the requirements of the Statement of Recommended Practice (SORP), FRS102 and with the financial reporting standards applicable to charities preparing their accounts.

The trustees, who are also the directors of the charity, at the date of this report and those who served during the financial year together with the dates of any changes are set out on page 3 and are listed below.

The charitable company is limited by guarantee not having a share capital.

Principal Risks and Uncertainties

A summary of these risks would include VSS funding being now on a yearly basis due to a lack of political leadership, an ever-increasing workload for both volunteers and Board members.

MUVE plan to mitigate these risks through implementing and continuously monitoring our reserves policy, increasing our allocation of Board members, providing governance training, and updating our volunteers and more specific training based on their skills and abilities. We have always sourced other streams of funding, which has been successful over this past 12 months.

The directors have conducted a review of the major risks to which the company is exposed. Appropriate systems and internal controls are in place throughout the company's processes and procedures to provide clear accountability and to mitigate those risks which the company faces.

The company seeks to maintain high standards in the management of risk and the processes in place are reviewed annually to ensure their relevance.

Equality

The company is fully committed to its equality responsibilities and to provide fair and unprejudiced treatment for all.

Trustees

The trustees who served during the year are as follows:

Mr Ryan McGeown = Chairman Mr Hugh Gates Mrs Judith McGeown Mr Geoffrey Hamilton Mrs Serena Hamilton Secretary Mr Alister Robinson Mr Jeffery Lamont Treasurer Mrs Audrey Brodison (retired 26/2/25) Mr Billy Fuhl Mr Jason Lamont (retired 26/2/25) Mr Glen Espie Mr Derek Noonan Mr Ivor Faulkner Miss Marlene Gibson

In accordance with the Constitution, the trustees retire by rotation and being eligible, offer themselves for re-election.

Mid Ulster Victims Empowerment Project (MUVE Project) (A company limited by guarantee, not having a share capital) TRUSTEES' ANNUAL REPORT for the year ended 31 March 2025

Objectives

The Company’s objectives are specifically restricted to the relief of poverty, the advancement of education, the preservation and protection of health, the promotion of equality and diversity and the promotion of the benefit of the victims and survivors of paramilitary violence and terrorism and other inhabitants of local communities (‘hereinafter called the beneficiaries’) in particularly, but not exclusively from the Mid Ulster Constituency and its environs in Counties Tyrone/Londonderry, Northern Ireland (hereinafter called ‘the area of benefit’) without distinction of age, gender, disability, sexual orientation, nationality, ethnic identity, political or religious opinion, by associating with the statutory authorities, community and voluntary organisations and the inhabitants in a common effort to advance education, to advocate, promote and foster a community spirit in favour of equality and diversity and to provide facilities in the interests of social welfare for recreation or other leisure-time occupation, with the object of improving the conditions of life of the said inhabitants.

The group aims:

To foster an atmosphere of mutual support and encouragement among people suffering from the effects of bereavement, injury or trauma as a direct or indirect result of the conflict around benefit, and their relatives, and people in communities so affected.

To assist individuals and families affected by the conflict to address their own personal experiences of hurt, loss and trauma by communicating their experiences; to support those seeking truth, justice and public acknowledgement of what has happened, and provide opportunities for remembrance and mourning.

To alleviate suffering and trauma by the provision of a drop-in facility offering emotional support and counselling services to individuals in need.

To develop the capacity and skills of the members of the socially and economically disadvantaged community of the area of benefit in such a way that they are better able to identify, and help meet, their needs and to participate more fully in society.

To advance education and raise public awareness of the effects of the conflict and sectarian violence around benefit on individuals and communities;

To positively promote the interests of innocent victims and survivors within the Mid Ulster area

To provide services, advice and support to both individuals and the group as a whole to promote the members well-being while they deal with consequences of terrorism.

To provide services directly or indirectly that recognises and addresses the individual's needs including welfare, advocacy, complementary therapies, counselling, trans-generational issues, and social support.

Public Benefit Statement

In setting our objectives and planning our activities for the year the trustees have given careful consideration to the Charity Commission for Northern Ireland's guidance on public benefit to ensure activities have helped to achieve the charity's purpose and provide a benefit to the beneficiaries.

The prevention and relief of poverty: The public benefit flowing from this purpose is improved quality of life as a result of availing of a variety of welfare services, benefits advice and advocacy services through funding and grants. The inclusion of skills-based training programmes and the work of our Health and Wellbeing Caseworker also contributes towards this objective. The Public benefit achieved via this is that levels of financial/economic deprivation faced by victims/survivors is reduced

The Advancement of Education: The public benefit flowing from this purpose is the development of new skills; improved educational standards; improved educational and career opportunities; building individual and collective capacity to learn and understand through educational classes and workshops with a view to progressing to higher education as well as the acquisition of a variety of higher level educational attainments and competencies; improved sense of worth as volunteers and enhanced career opportunities for individuals. The benefits are demonstrated through the acquisition of qualifications, attainment of certificates and completion of higher-level courses.

Mid Ulster Victims Empowerment Project (MUVE Project) (A company limited by guarantee, not having a share capital) TRUSTEES' ANNUAL REPORT for the year ended 31 March 2025

The advancement of health: The public benefit which flows from this purpose is improved health and well-being; less stressful lifestyles; reduced addictions; a healthier outlook on life in general and the reintegration of persons into the community showing a positive attitude towards others through the provision of counselling, complementary therapies, stress management and health and wellbeing services. All of MUVE’s programmes and services are delivered with the promotion of positive health and wellbeing at their heart, and the wellbeing of the individual. The public benefit achieved is the facilitation of victims/survivors to become happier, healthier and more fulfilled citizens.

The advancement of the arts, culture, heritage or science. Through the provision of arts and craft courses, seminars, memory quilt project, etc. The organisation also offers a wide variety of cultural-themed interventions connecting with key dates in the year such as Burns Night etc. The Public benefit obtained is the increased capacity of victims/survivors and the wider community whereby they have an appreciation for the divergence of cultures which comprise in Northern Ireland. Ultimately this has a knock-on benefit for the objective of building Peace within this Society.

The advancement of human rights, conflict resolution or reconciliation or the promotion of religious or racial harmony or equality and diversity: An aspect of MUVE’s work is the furtherance of the human rights of the innocent victims and survivors of terrorism and other (Troubles related violence.’ MUVE pursues opportunities to have issues raised through consultations, etc. in support of those to which it primarily affects. MUVE operates an Advocacy Support Service, enables victims/survivors to share their testimony, tell their stories in a public setting and the production of booklet for the memory quilt. The public benefit obtained is that a historically marginalised group of victims/survivors are supported in having their rights represented and furthered, reducing social inequalities. Through providing Conflict Resolution and Reconciliation-based Programmes there is also a substantive public benefit for victims/survivors and the wider community in the furtherance of a peaceful and more cohesive society.

The relief of those in need by reason of youth, age, ill-health, disability, financial hardship or other disadvantages. MUVE strives to work in meeting the requirements of Section 75 of the Northern Ireland Act i.e. supporting under-represented groups and has developed a range of initiatives to support such affected individuals. The organisation has a range of youth, older people, disability-based supports and interventions in operation. The groups support of those who are vulnerable, isolated, marginalised and who have often experienced profound acts of injustice. As well as supporting its' core beneficiary constituency MUVE also has supported members of the broader community, thus contributing towards the building of a resilient and resourced community. The Public benefit is the promotion of social inclusion and the increased involvement of underrepresented groups which in turn has the impact of increasing levels of active citizenship. There is no private benefit or harm from the purposes.

Achievements and performance

In 2024/25 the group worked to achieving positive outcomes for innocent victims and survivors, focusing on the following areas:

Health and well-being services

During the year South East Fermanagh Foundation [SEFF], continued to deliver the following services - counselling, complimentary therapies, advocacy support, welfare / benefits advice and the provision of a health and well-being caseworker to provide support and assistance to our members. Counselling targets were exceeded, and during the year addition service was provided to meet the increased demand for the service. In addition to breaking social exclusion and stigma, we aim to provide a friendly face and a sympathetic ear. MUVE employ a health and well-being worker which provides support to MUVE's core membership. We have set up a telephones support line which has been very successful with over 600 contacts.

The weekly health and wellbeing support service has also enjoyed growth with vulnerable members accessing the service from across Mid Ulster — we have The Chatterbox club who have people who are isolated meet regularly. MUVE have now introduced classes such as chair yoga and have run a programme alongside Boots Pharmacy which has encouraged members to create friendships and gain knowledge in services available in our local area. We have achieved our targets in terms of complementary therapies; as usual we allocated therapies on a quarterly basis with an excellent uptake. Victims and survivors often report to us the benefits of the therapies in relieving stress and anxiety as well as assisting with pain management. These benefits are captured and are reported back to our core funders; The Victims and Survivors Service.

Monthly coffee mornings continue to be popular with good attendances covering all manner of health, educational, welfare and other issues of related interest. MUVE have provided a pensioner’s Christmas Dinner at the local Golf Club providing a hot meal to over 120 members. On 16" November MUVE ran our first Craft Fayre, tables for this event were sold out. A large number of people attended, all stall holders said they found it very successful, the most money they have raised at an event. MUVE raised over £3000 from this event, and this will be a yearly event due to its success. Another successful event was held on 23 November MUVE ran a very successful Musical festival was held in Cookstown RBL, this was a sellout event.

Mid Ulster Victims Empowerment Project (MUVE Project) (A company limited by guarantee, not having a share capital) TRUSTEES' ANNUAL REPORT

for the year ended 31 March 2025

There was music from the Band of the Royal Irish Regiment, soloist Lauren Kells and Derryloran Boyne Defenders. Sollus Highland Dancers done several dance routines and stew was served at the interval. The funding to support this came from Mid Ulster Council and with help from tickets sales and raffle much needed funds were raised. On 25" January MUVE ran a Burns Night at Cookstown RBL. Ballybriest Pipe Band, Sollus Highland Dancers and DJ Ivan Webb provided the entertainment. This was a well-supported event, and Cannon Porteous addressed the Haggis.

The group has continued to successfully run a book club which has grown in numbers over the year. The members meet at the completion of their current book to review and report their findings. Two walking clubs run biweekly, MUVE offer metal detection and more recently have introduced a fishing academy. This along with the ladies craft night and the hen shed provides many evenings of chat and friendship. These classes run throughout the year which many members rely on to pass the long, lonely evening.

WELFARE SUPPORT

The numbers of members who avail of the welfare support service are also steady with a continued increase in the number of people requesting support with Personal Independent Payment [PIP, TPDPS] applications. In addition there has beena significant increase in the number of members requiring Appeals Tribunal Representation. lan Irwin (SEFF) continues to support members with advocacy and legacy support on a weekly basis.

SOCIAL SUPPORT

MEN/HEN SHED — In terms of classes and courses we delivered a wide variety of courses across the financial year including crochet, black thorn, lathing, crafting and wood working. The shed provides a safe space for members to learn and develop new and old skills. We have manged to include local school and youth services within the shed. The shed is utilised five days a week and three evenings per week. We have noticed the number of members using the shed increase steadily.

MUVE arranged a Church service, a trip to Hillsborough Castle, arts and craft classes, flower arranging, woodworking courses, Photography course, leather making course, fishing, memory framing class and metal detection groups. These courses will support participants in volunteering capacities within the wider work of MUVE. MUVE also provide educational, skilled and non-skilled training to all members. We also provideda trip to the Belfast Tattoo, the Ulster Rugby, held a table quiz in MUVE, a Halloween event and held a family fishing day.

In relation to transgenerational, the following was delivered: A children’s Christmas Party (pantomime), Splash activity and the Burns night all proved to be fantastic events for all involved.

Walking group - We have started a walking group which is split into 2 tiers. Advanced and beginners. The advanced walkers cover approximately 5 — 10 miles of hard terrain which is beneficial for their mental health. The beginners will do less than a mile in a pathed area finishing with a hot cup of tea. This group is more social than exercise.

RESPITE

MUVE delivered 4 respites breaks which including a men’s fishing trip in June, ladies spa break in September and trip to the Christmas Markets in Belfast in November and an appreciation weekend in February 25.

Truth, Justice and Acknowledgement

Wreath Laying — November 09, Memory Quilt completed and a story telling event on MUVE premises.

MUVE continue to support those socially isolated and who would have difficulty going on private holidays due to economic hardship due to the rise in the cost of living. MUVE havea list of possible independent respite venues that members may be eligible to avail of. MUVE continue to work alongside the Welfare Support Services, URD Benevolent fund, AANI and TBF Thompson respite as an example of accommodation available to our members.

The mainstay of our service remains our volunteers who provide advice and distribute information leaflets. In the year under review over 3,200 volunteer hours were donated and over 1,500 newsletters were distributed to members. Over 670 members availed of the weekly texting service, thus ensuring that members were kept well informed of the various events and services.

Mid Ulster Victims Empowerment Project (MUVE Project) (A company limited by guarantee, not having a share capital) TRUSTEES' ANNUAL REPORT

for the year ended 31 March 2025

We are pleased that by working with our partners SEFF, VSS, Welfare Support Service, Northern Trust — Health & Well-Being Team, Help for Heroes, Mid Ulster Council Community Relations Officer, Veterans Champion, Keith Buchanan our MLA for Mid Ulster, Veteran Commissioner Office, NIVSO (David Johnston), Defence Garden Scheme, Halifax Foundation and Veterans Foundation we have been able to assist some of the most isolated and deprived members in the victim's sector within the Mid Ulster Council area.

A well-attended leaving celebration in March was held for Wendy Gibson, who has been with MUVE for several years. Members and staff gathered to wish her well and to acknowledge her valuable contributions to the charity. Wendy was a well-liked and respected member of staff, and her positive attitude and dedication has been greatly missed. She was presented with flowers and a voucher; she continues to be a member and helps with the craft class and other volunteer tasks.

There wasa total of 4541 interventions during the year across all services and activities, a significant increase on the projected 3210 agreed target on our delivery plan, with our core funder VSS.

Mid Ulster Victims Empowerment Project (MUVE Project) (A company limited by guarantee, not having a share capital) TRUSTEES' ANNUAL REPORT

for the year ended 31 March 2025

Principal Funding Sources

The principal funding sources for Mid Ulster Victims Empowerment are currently by way of grant and contract income Funding

e Victims and Survivors Service
e Mid Ulster District council
e Veterans Foundation
e Halifax Foundation for Northern Ireland

Acknowledgements

All the work would not be possible without the support of our major funders the Victims and Survivors Service and Veterans Foundation. We thank them for their continued support and assistance. This has enabled us to expand our services and help address some of the issues that our members face on a daily basis, mainly mental health and well-being.

The group would also like to express their sincere appreciation to all the individuals/consultants who liaise on a regular basis and especially for the support offered

Mid Ulster Victims Empowerment Project (MUVE Project) (A company limited by guarantee, not having a share capital) TRUSTEES' ANNUAL REPORT for the year ended 31 March 2025

Financial Review

Financial performance in the year to 31st March 2025, has been consistent with the trustee's forecasts and expectations. Restricted reserves amounting to £73,599 and unrestricted reserves amounting to £82,372.

Reserves Policy

The Directors recognise the need for unrestricted reserves to be maintained at an appropriate level. MUVE’s reserves policy is to maintain a sufficient level of reserves to enable operating activities to be maintained, taking account of potential risks and contingencies that may arise from time to time. The policy is reviewed annually by the Directors. The policy identifies the estimated amounts required to meet financial risk associated with potential contingencies and uncertainties relating to the charity’s operating activities. These include:

the provision for an orderly winding-down of operations in the event of a significant adverse event that is outside the control of the charity.

the funding of unforeseen major projects that have not been provided for in the normal financial planning process.

Elements of the target figure will include the costs for redundancy and contractual liabilities for such items as rent of offices.

The total for this is expected to be approximately £53,000.

The committee have agreed how surplus funds beyond the amount to be held in reserve could be used for the benefit of the

project. It was agreed that surplus funds could be used as follows —

to give financial support to existing activities if required

to give financial support the assist the development of new activities and services

to purchase additional equipment for the benefit of the project and / or replace existing equipment if required

to make minor improvements to the office space to make it a more welcoming environment

to promote the project through printing of posters and leaflets and the development of a community centre website

to support training needs of volunteer’s / committee members

to support volunteers through provision of volunteer expenses for travel and associated costs

to employ members of staff to work for the charity to enable it to meet its legal requirements, to provide additional support for project volunteers / committee members and to bring additional activities and services into the project.

The committee will consider on a regular basis the levels of funding that it holds and how this funding can be used to benefit the project and its associated activities and services.

Mid Ulster Victims Empowerment Project (MUVE Project)

(A company limited by guarantee, not having a share capital)

TRUSTEES' ANNUAL REPORT

for the year ended 31 March 2025

Structure, Governance and Management

The organisation is a charitable company limited by guarantee, having been incorporated on 14 May 2013. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Article of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £1.

Corporate Governance

The company is committed to the principles of Corporate Governance, and through the development of various manuals, will capture all internal and external processes and procedures. The detailing of the company's activities in this way will ensure we follow best practice guidelines and demonstrate appropriate openness, transparency, and accountability in all our business activities.

Embracing Corporate Governance ensures that as an organisation we adhere to the highest standards of integrity in carrying out our business and managing our finances. The company is fully aware of its responsibilities and the need for accountability, particularly in relation to the management of public money.

As a group set up to represent victims of paramilitary violence and terrorism, it is important that such an organisation exists to give support to those affected by the Troubles. The MUVE project is run by a team of dedicated volunteers. The group has a project worker and offers support and advice on a range of issues such as welfare and counselling and includes a drop-in facility as well as providing social events for its members.

The company has a board of directors of 13 members who meet regularly and are responsible for the strategic direction and policy of the project. All services are offered to victims and survivors of trouble-related violence.

RELATED PARTY TRANSACTIONS

None of our trustees receive remuneration or other benefit from their work with the charity. They are only reimbursed for charitable expenses.

Mid Ulster Victims Empowerment Project (MUVE Project) (A company limited by guarantee, not having a share capital) TRUSTEES' ANNUAL REPORT

for the year ended 31 March 2025

STATEMENT OF TRUSTEES RESPONSIBILITIES

The trustees are responsible for preparing the financial statements in accordance with applicable law and regulations.

Company law requires the trustees as the directors to prepare financial statements for each financial year. Under that law the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law), Under charitable company law the trustees must nol approve the financial statements unless they are salisfied that they give a true and fair view of the state of affairs of the charity and of the net income or expenditure of the charity for that period. In preparing these financial statements, the trustees are required to: - select suitable accounting policies and apply them consistently; - make judgements and estimates that are reasonable and prudent: ~ slate whether the Charities SORP (effective January 2015) in accordance with FRS 102 has been followed: - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation,

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with, and all Regulations to be construed as one with that Act. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities,

Trustees' declaration on unaudited financial statements

In relation to the financial statements comprising the Statement of Financial Activities, the Balance Sheet, the Accounting policies, applying them consistently and making, on a reasonable and prudent basis, the judgement's underlying them. The have been prepared in the going concern basis on the grounds that the charity will continue in cperation.

The trustees confirm that have made available to R T J Ross & Ca, Chartered Accountants, all the charity's accounting records and provided all the information, books and documents necessary for the compilation of the financial statements.

The trustees confirm that to the best of their knowledge and belief, the accounting records reflect all the transactions of the charity for the year ended 31 March 2025.

Special provisions relating to small companies

The above report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

The trustees’ annual report was approved on the 12° November 2025 and signed on behalf of the board of trustees by:

By order of the Board

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te. McGeown
Trustee Veo
aar-fetiong Lamont
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Trustee

——

412

Mid Ulster Victims Empowerment Project (MUVE Project) (A company limited by guarantee, not having a share capital) INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES OF MID ULSTER VICTIMS EMPOWERMENT PROJECT (MUVE PROJECT) For the year ended 31 March 2025

| have examined the financial statements of the Charity for the year ended 34 March 2025, which comprise the Statement of Financial Activities (incorporating an Income and Expenditure Account), the Balance Sheet, the Accounting Policies and the related notes. These financial statements have been prepared under the accounting policies set out therein. The financial statements were not required to be audited in accordance with Part 16 of the Companies Act 2006. This report is made solely to the charitable company trustees, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our work has been undertaken so that we might campile the financial statements that we have been engaged to compile, report to the charitable company’s Board of Trustees that we have done so, and state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s Board of Trustees, as a body, for our work, or for this report.

Respective responsibilities of trustees and examiner As explained more fully in the Statement of Trustees’ Responsibilities, the trustees, who are also the directors of the charitable company, are responsible for the preparation of the Trustees’ Annual report and the financial statements in accordance with applicable law and Accounting Standards (UK and Ireland). The charitable company trustees consider an audit is not required for this year under Chapter 3 of Part 16 of the Companies Act 2006 but that an independent examination is required under that Act.

It is my responsibility to: - examine the financial statements under Chapter 3 of Part 16 of the Companies Act 2006 and section 65 of the Charities Act thereunder;
- follow the procedures laid in the general Directions given by the Charity Commission for Northern lretand under section 65(9)(b) of the Charities Act; and
- state the facts if it has come to my attention in the course of my examination work that any: (i) material expenditure or action appears not to be in accordance with the charitable company’s trusts; {ii) information or explanation | am entitled to under the Regulations has not been afforded to me, (iii) Information contained in the financial statements is matenaily inconsistent with the Trustees’ Annual report for the year.

Basis of independent examiner's report

My examination work was undertaken in accordance with the general directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act. Such an examination includes a review of the accounting records kept by the charitable company and a comparison of the financial statements presented with thase records. It also includes consideration of any unusual items or disclosures in the financial statements and seeking explanations from yourselves as the charitable company trustees conceming any such matters. The procedures underaken do nat provide all the evidence that would be required in an audit and consequently | do not express an audit opinion on the view given by the financial statements.

Independent examiner's statement In connection with my examination work, no matter has come to my attention: - which gives me reasonable cause to believe that in any material respect the requirements to keep proper accounting records and to prepare accounts which accord with the accounting records and are in accordance with the methods and principles set out in the Charities SORP and which comply with the requirements of section 396 af the Companies Act 2006 other than the requirement to give a true and fair view have not been met; or
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.

Ann-Marie O'Neill FCA RTJROSS & CO Chartered Accountants 44 Molesworth Street Cookstown Tyrone BT80 8PA Northern Ireland

Date: 12 November 2025

413

Mid Ulster Victims Empowerment Project (MUVE Project) (A company limited by guarantee, not having having a share capital) STATEMENT OF FINANCIAL ACTIVITIES

(A company limited by guarantee, not having having a share capital)

(Incorporating an Income and Expenditure Account)

for the year ended 31 March 2025

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|||||||||||| |---|---|---|---|---|---|---|---|---|---|---| |Unrestricted|Restricted|Total|Total| |Funds|Funds| |2025|2025|2025|2024| |Notes|£|£|£|£| |Incoming|Resources| |Generated|funds:| |Voluntary|Income| |Donations|and|legacies|41,356|-|41,356|26,267| |Contributions|from|users|-|-|-|-| |Activities|for|generating|funds| |Fundraising|-|-|-|-| |Charitable|activities:| |Grants|2|-|136,901|136,901|184,619| |Other|income|1,445|-|1,445| |Total|incoming|resources|42,801|136,901|179,702|210,886| |Net|Incoming|Resources| |available|for|charitable|application|42,801|136,901|179,702|210,886| |Resources|Expended|on|Charitable|Activities| |Welfare|&|Social|Support|32,099|130,777|162,876|168,510| |Total|Resources|Expended|3|32,099|130,777|162,876|168,510| |Gross|transfers|between|funds|-|-|-|-| |Surplus/(deficit)|for the|year|10,702|6,124|16,826|42,376| |Net movement|in|funds|for the year|10,702|6,124|16,826|42,376| |Reconciliation|of funds| |Balances|brought forward|at|1|April|2025|71,670|67,475|139,145|96,769| |Balances|carried|forward|at|31|March|2025|82,372|73,599|155,971|139,145|

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The notes on pages 17 to 22 form part of the financial statements

Mid Ulster Victims Empowerment Project (MUVE Project)

(A company limited by guarantee, not having a share capital} Company Number: NI618412 BALANCE SHEET

as at 31 March 2025

		2025	2024
	Notes	£	£
Fixed Assets Tangible assets	6	55,374	63,093
Current Assets Debtors Cashandcashequivalents	7	450 102,073	14,905 62.669
		102,523	77,574
Creditors:Amounts fallingduewithinoneyear	B	1926	1,522
NetCurrentAssets		100,597	76,052
TotalAssets less Current Liabilities		155,971	139,145
Funds Restricted trustfunds Generalfund (unrestricted)		73,599 82,372	67.475 71,670
Totalfunds	10	165,971	439,145

These financial statements have been prepared in accordance with the special provisions relating to small companies within Part 15 of ihe Companies Act 2006.

For the financial year ended 31 March 2025 the charitable company was entitled to exemption from audit under Section 477 of the Companies Act 2006; and no notice has been deposited under Section 476.

The trustees acknowledge their responsibility for ensuring that the charitable company keeps accounting records which comply with Section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of the financial year and of its profit and loss for the financial year in accordance with the requirements of Sections 394 and 395 and which ctherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. Approved by the board and authorised for issue on 42° November 2025 and signed on its behalf by

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(a
Ryan McGeown
rustee
a
Ms ——
Mr Jeffery Lamont
Trustee
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The notes on pages 17 to 22 fam part of the financial statements

“45.

Mid Ulster Victims Empowerment Project (MUVE Project) (A company limited by guarantee, not having a share capital) ACCOUNTING POLICIES

for the year ended 31 March 2025

General information

The charity is a private company limited by guarantee, registered in Northern Ireland and a registered charity in Northern Ireland. The address of the registered office is 34 Fairhill Road, Cookstown, Co Tyrone, BT80 8AG.

Statement of compliance

These financial statements have been prepared in compliance with FRS 102, “The Financial Reporting standard applicable in the UK and the Republic of Ireland”. The statement of Recommended Practice applicable in charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and republic of Ireland (FRS102)(Charities SORP(FRS102)) and the Charities Act (Northern Ireland) 2008.

Mid Ulster Victims Empowerment Project (MUVE Project) meets the definition of a public benefit entity under FRS 102.

Basis of preparation

The financial statements have been prepared under the historical cost convention and in accordance with the Companies Act 2006 and Part 8 of the Charities Act (Northern Ireland) 2008.

The financial statements are prepared in sterling, which is the functional currency of the entity.

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the charitable company's financial statements.

Cash flow statement

The charitable company has availed of the exemption in FRS102 from the requirement to produce a cash flow statement because it is classified as a small charitable company.

Restricted funds

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.

Unrestricted free reserves

Unrestricted funds are available for use at the discretion of the Management Committee in furtherance of the general objectives of the company.

Incoming Resources

Voluntary income or capital is included in the Statement of Financial Activities when the charitable company is legally entitled to it, its financial value can be quantified with reasonable certainty and there is reasonable certainty of its ultimate receipt. Entitlement to legacies is considered established when the charitable company has been notified of a distribution to be made by the executors. Income received in advance of due performance under a contract is accounted for as deferred income until earned. Grants for activities are recognised as income when the related conditions for legal entitlement have been met. All other income is accounted for on an accrual’s basis.

Resources Expended

All resources expended are accounted for on an accrual’s basis. Charitable activities include costs of services and grants, support costs and depreciation on related assets. Costs of generating funds similarly include fundraising activities. Non-staff costs not attributed to one category of activity are allocated or apportioned pro-rata to the staffing of the relevant service. Finance, HR, IT and administrative staff costs are directly attributable to individual activities by objective. Governance costs are those associated with constitutional and statutory requirements.

Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible fixed assets, less their estimated residual value, over their expected useful lives as follows:

Fixtures, fittings and equipment - 10% Straight line

Taxation

This organisation is a charity; therefore there is no liability to corporation tax.

Mid Ulster Victims Empowerment Project (MUVE Project)

(A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2025

NET INCOMING RESOURCES	2025	2024
	£	£
Net Incoming Resources are stated after charging/(crediting):
Depreciation oftangible assets	10,699	10,401
Independent Examiner's remuneration:
-independentexaminationservices	1,434	1,260

entries

Mid Ulster Victims Empowerment Project (MUVE Project) (A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2025

Charitable activities
	Restricted	Unrestricted	Total
	2025	2025	2025
	£	£	£
Victims & Survivors Service	80,283	-	80,283
Veterans Foundation	49,968	-	49,968
Leopardstown Trust	-	-	-
Screwfix	-	-	-
Mid Ulster District Council	1,650	-	1,650
The national Lottery Community Fund	-	-	-
Armed Forces Covenant Trust	-	-	-
Ulster Scots	-	-	-
Halifax Foundation for Northern Ireland	5,000	-	5,000
Totals	136,901	-	136,901
	Restricted	Unrestricted	Total
	2024	2024	2024
Victims & Survivors Service	68,416	-	68,416
Veterans Foundation	44,968	-	44,968
Leopardstown Trust	34,462	-	34,462
Screwfix	5,000	-	5,000
Mid Ulster District Council	1,350	-	1,350
The national Lottery Community Fund	19,993	-	19,993
Armed Forces Covenant Trust	10,000	-	10,000
Ulster Scots	430	-	430
Community Development & health Network	-		-
Co-op Community Fund	-	-	-
Co-Operation Ireland	-	-	-
	184,619	-	184,619

realli;

Mid Ulster Victims Empowerment Project (MUVE Project) (A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2025

3.	ANALYSIS OF RESOURCES EXPENDED
		Restricted	Unrestricted	Total
	Welfare & Social Support
		2025	2025	2025
		£	£	£
	Other costs
	Wages & Salaries & temporary staff	55,096	2,237	57,333
	Programme costs	-	-	-
	Courses and workshops	5,396	6,562	11,958
	Residential expenses	11,880	-	11,880
	Travelling & volunteerexpenses	3,066	439	3,505
	Depreciation	7,600	3,099	10,699
	Day trip expenses	3,852	310	4,162
	Welfare outreach & Social support	25,802	6,619	32,421
	Training	1,350	160	1,510
	Donation Equipment	- -	- 2,017	- 2,017
		114,042	21,443	135,485
	Support costs:	15,444	10,512	25,956
	Governance Costs:	1,290	144	1,434
	Totals	130,776	32,099	162,875
3.	ANALYSIS OF RESOURCES EXPENDED
				Total
		2024	2024	2024
		£	£	£
	Other costs
	Wages & Salaries & temporary staff	56,228	18	56,246
	Programme costs	1,750	-	1,750
	Courses and workshops	10,030	(450)	9,580
	PPE Covid19	-	-	-
	Residential expenses	14,858	-	14,858
	Travelling & volunteer expenses	5,320	100	5,420
	Depreciation	7,417	2,984	10,401
	Day trip expenses	1,278	390	1,668
	Welfare outreach & Social support	43,544	1,860	45,404
	Training	-	1,200	1,200
	Donation Equipment	430 -	- 1,913	430 1,913
		140,855	8,015	148,870
	Support costs:	16,059	2,321	18,380
	Governance Costs:	1,260	-	1,260
	Totals	158,174	10,336	168,510

Mid Ulster Victims Empowerment Project (MUVE Project) (A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2025

omnes

4. ANALYSIS OF SUPPORT AND GOVERNANCE COSTS

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||||||| |---|---|---|---|---|---| |Support|Basis|of| |2025|Apportionment| |£| |Premises|costs|11,473|Allocated|on|time| |General|office|14,483|Allocated|on|time| |25,956| |Governance| |2025| |£| |Accountancy|services|1,434|Governance| |Total|27,390|

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EMPLOYEES AND REMUNERATION

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||||||||||| |---|---|---|---|---|---|---|---|---|---| |The|staff costs|comprise:|2025|2024| |£|£| |Wages|and|salaries|42,518|50,114| |The|average|employee’s|during|the|year was|2|(2024:3)|SS|OSS|

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continued

Mid Ulster Victims Empowerment Project (MUVE Project) (A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 March 2025

6. TANGIBLE FIXED ASSETS

6.	TANGIBLE FIXED ASSETS
		Fixtures,	Total
		fittings and
		equipment
		£	£
	Cost
	At 1 April 2024	109,057	109,057
	Additions	2,980	2,980
	At 31 March 2025	112,037	112,037
	Depreciation
	At 1 April 2024	45,964	45,964
	Charge forthe year	10,699	10,699
	At 31 March 2025	56,663	56,663
	Net book value
	At 31 March 2025	55,374	55,374
	At 31 March 2024	63,093	63,093
7.	DEBTORS	2025	2024
		£	£
	Donations	-	5,011
	Taxation and social security costs (Note 9)	-	105
	Grants due	450	9,789
		450	14,905
8.	CREDITORS	2025	2024
	Amounts falling due within oneyear	£	£
	Grants	1,522	1,522
	Other creditors	404	=
		1,926	1,522
9.	TAXATION AND SOCIAL SECURITY	2025	2024
		£	£
	Debtors:
	PAYE	-	105
		-	105

continued

Mid Ulster Victims Empowerment Project (MUVE Project) (A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 March 2025

10.	ANALYSIS OF NETASSETS BY FUND
		Fixed assets	Current assets	Current liabilities	Total
		- charity use
		£	£	£	£
	Restricted income
	Restricted	40,109	35,012	1,522	73,599
	Unrestricted income
	unrestricted	15,265	67,511	404	82,372
		55,374	102,523	1,926	155,971
11.	ANALYSIS OF MOVEMENTS
	ON FUNDS
		Balance	Incoming	Resources	Balance
		1 April	resources	expended	31 March
		2024			2025
		£	£	£	£
	Restricted income
	Restricted	67,475	136,901	(130,777)	73,599
	Gross transfers between funds
	Unrestricted income
	unrestricted	71,670	42,801	(32,099)	82,372
	Gross transfers between funds
	Totalfunds	139,145	179,702	(162,876)	155,971

STATUS

The charitable company is limited by guarantee not having a share capital.

The liability of the members is limited.

Every member of the company undertakes to contribute to the assets of the company in the event of its being wound up while they are members, or within one year thereafter, for the payment of the debts and liabilities of the company contracted before they ceased to be members, and the costs, charges and expenses of winding up, and for the adjustment of the rights of the contributors among themselves, such amount as may be required, not exceeding £ 1.

13. POST-BALANCE SHEET EVENTS

There have been no significant events affecting the Charity since the year-end.