Charlty registration number NIC100767 Company registratlon number N1014542 (Northem Ireland) SHELTER, CAMPAIGN FOR HOMELESS PEOPLE (NORTHERN IRELAND) LIMITED ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023
SHELTER, CAMPAIGN FOR HOMELESS PEOPLE (NORTHERN IRELAND) LIMITED LEGAL AND ADMINISTRATIVE INFORMATION Dlrectors R Cash811 Hcox M Fenton R Mahafy A Hettmannsperger E Evans E Ferrin L Neill (Appointed 1 November 2023) (Appointed 1 November 2023) S•cretary A McQuillan Charlty number NIC100767 Company number N1014542 Règlstered office Offices 2-3 4th Floor 58 Howard Street Belfast Antlim BT16PJ Audltor Harbinson Mulholland Centrepoint 24 Omie8u Avenue Belfast Co. Antrim Northem Ireland BT2 8HS Bankers Danske Bank Donegall Square West Belfast Co. Antrim Northern Ireland BT16JS
SHELTER, CAMPAIGN FOR HOMELESS PEOPLE (NORTHERN IRELAND) LIMITED CONTENTS Page Directors, report ststement of Directors, responslbilbties Independent audf(orfs report 9-11 Statement of financial activiti85 12 Statement of financial position 13-14 statement of cash flows 15 Notes to th8 financial slatements 16-25
SHELTER, CAMPAIGN FOR HOMELESS PEOPLE (NORTHERN IRELAND) LIMITED DIRECTORS, REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2023 The financial statement5 have been prepared in accordance with the accounting policies set out in note 2 lo the financial statements and comply wilh Ihe company's governing document, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). Management Committee'8 report The Management Committee presents its report and accounts for the year ended 31 March 2023. All the company activity took place during the third year of the Corona Virus 19 pandemic. Results The Committee Members are pleased to present the results for 2022-23. There were net outgoing resources for the year of £61,567 including recognilian of future repayments to NIHE of£35,225. Structure, Governance, and Management Shelter Campaign for Homeless People (Northem Irèlandl Limited is a company limited by guarantee, registration number N1014542. The Company has received approval by the Charlty Commission for Northern Ireland as a charity, referenc8 number NIC100767. The company Is recognised by HM Revenue and Customs, referen number XN46537. Shelter Campaign for Homeless People (Northern Ireland) Limlted's conduct is governed by its Memorandum and Articles of Association. The Management Committee is responsible for the poSicy and strategy of the company along with the financial and legal probity ofthe organisation and the appointment of members. The Management Committee meets on at least bi-monthly basis and receives management and financial reports from the Management. Members are recruited to ensure that representative skills and experiences are in place to deliver the companls vision and that the mission and objectives are achieved. There are Iwo classes of membership,. individual and., Corporate and unincorporated bodie8. Any person can apply for individu81 membership of the Company. Application to become an indVIdUal member is open to anyone and is subject lo approval of the Management Committe8. Potential Management Committee members are considered by the membership and elected at a general meeling of the company or may be co-opted. Objectlves and activities The main aim is to reduce the risk and the impact of homeles5n8ss and poor housing by raising awareness of housing and homelessness issues, campaigning for real change and by promoting and participating in effective long-term housing and support solutions. This aim is to be achieved by the following strategic objectives and principal outcomes sought Public Engagement.. Effective awareness raising ofthe risk and the occurrence of homelessness and ils prevention by engaging with the public and seeking their support Promoling Housing Solutions= Promote multiple housing solutions and housing related services both temporary and permanent-, innovate and encourage community led and self-developed hovsing Campaign Ready.. Provide evidence-based campaigns in support of Strategic Themes- research, 6valuate, educatc and respond to proposed governmeiit legislatioli diid policy Resource Sound.. Ensure financiav fundraising action to underpin the achievement of Strategic Objective5-, create the most effectrve highly skilled and motivated staff resource both paid and unpaid Reducing Povety and Social Exclusion= _ Work with and support socially excluded people and enable them to act, designed to create pathways Out of poverty and encourage greater choice and control over their housing and neighbourhood services.
SHELTER, CAMPAIGN FOR HOMELESS PEOPLE (NORTHERN IRELAND) LIMITED DIRECTORS. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Achlevements and perfornianc In the year 2022123 The Nl Assembly was collapsed in February 2022 which led to fresh elections in May 2022. However, the MLAS and parties were unable to elect a Speaker, so the impact h8s been to leave Northem Ireland without a functioning govemment. That continued for the whole financial year and continues still. The lack of an Executive and Assembly impacts on legislation and fvnding decisions and the longer thi5 continues, the greater the impaci on public funded ServIS and on society. In the absence of a functioning Assembly, Shelter has continued to attend relevant AlkParty Working Groups which comprise MLA'S from across all political partiès. As we moved into the 3rd Year of the global pandemic, some sense of normality began to appear progressively as Ihe year went on. There was continuing vigilance by staff and seNice users in relation to the Corona Virus 19 pandemic. Fronl line staff in SLATE had worked within the office during the whole of the pandemic period, while staff in GABLE had period8 of working from home when required. Staff mostly have retumed to working in the office. The Management Committee continued to meet digitally. For part of a third year Ihere was a more limited additional Covid Emergency funding available but wa8 not accessed on this occasion. Our main recurrent funding comes through Supporting People. As part of the contract arrangements, Shelter is required to meet the accreditation standards every 3 years and Shelter was confirmed as a funding partner for a fijrther >year period. This year the Supporting People funding programme received an uplift of around 5.8Q/o, including some backdated to November 2021. This funding restores the numerical funding amount to match the level that was removed in 2017. However, the numerical funding remains close to the amounts originally awarded in 200718 for the Supporting People contracts. The situation has become more critical as Supporting People staff salaries have been increased by over 30010 during this 1&year period. More time Is spent looking for extra amounts of funding to mitigate the increased cost pressures on reserves. Supporting People have indicated Ihat they hope to increase funding contracts amounts over the nexl few years. Supporting People funding enables SLATE to provide accommodation and support to young people aged 16-25 who are homeless in the Omagh area. While in the accommodation, the step-up serrfice, residents build their skills and knowledge to enable them to successfully live independently when they are Teady to move on. Young people can stay in the accommodation for up to two years. The SLATE project also provides a StepDown service which is made available to young people aged 18 to 25 who have initially been supported wilhin the fully fumished accommodation and who are seeking to live in their own accommodation in the Omagh area and who, for a variety of reasons, need further support to sustain their ability to succeed in their own tenancy. This was another busy year for SLATE and staff did an excellent job supporting residents and service users through the pandemic, meeting the challenges of the tirnes for slaff and beneficiaries. The return to more normal practices has been welcomed. During this year, 21 young people were referred for support. of which 5 were offered a Servi in our fully furnished supported accommodation. 8 young people moved on from our furnished accommodation. 3 moved into private rental housing, 3 into NIHE housing and 2 were evicted.
SHELTER, CAMPAIGN FOR HOMELESS PEOPLE (NORTHERN IRELAND) LIMITED DIRECTORS. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Nine SLATE service users benefited from in-house counselling, facilitated by our volunteer counsellor, stephen Maguire. This reflects an increase in numbers compared to the previous year. Following a review of the former office at SLATE, the NIHE confimed that the flat could be restored for domestic use, and it could be included as an additional accommodation unit in the Stepup part of the service. Supporting People has asked for a review of the seTvice delivery and a revised proposal was prepared and subsequently submrtted for approval by Supporting People. A review of the renls is also proposed. We believe that support extends beyond the outcomes outlined by our service contract with Supporting People, so for example Shelter allocates funds for social and recreational activities to enhance community connections and personal skills among residents. Food donations from ASDA and M&S, are distributed when donations are received to all seNice users. Cooking demonstrations in the office wére held to provide our young people with meal preparation skills throughout the winter months and staff made sure that service users received a hot meal each week, We appcIate the supplementary funds provided during the Christmas season, facllltaled by the Department for Communities and administered through Homeless Connect, A BBQ was held in August to promote service user engagemenvcommunity involvement, this was a social event well attended by all seNice users. As part of an ongoing refurbishment of all our leased property, three more flats underwent upgrade8, including new flooring, a full internal repaint, and the provision of new sofas, bedding, and soft furnishings. These refurbishments were irnplemented to ensure that the overall living conditions of residents remain at a high quality. SLATE recently implemented InwForm, a software system provided by Homeless Link, which has significantly improved efficiency by enabling quick and effective tracking of individual outcomes for our Service users. Hosted in the cloud, this platform is acces8ible from any device. Launched in August, stsff underwent training in advance, and it has proven to be successful. Staff members now feel confident In utilizing it effectlvely, and the In-Form team promptly re5pond5 to any issues thal arise. In November 2022, Sheila Eeley brought her extensive experien¢e In working with young people and the homeless sector to our SLATE team. We also welcomed Alex Burke in March 2023, who not only b8came a valuable staff member but also contrbbuted unique insights as a former service user, showrA5ing his lived experience in supporting our seprflce users. In March 2023, Supporting P80ple conducted an audit at SLATE, and we are pleased to report that it was a success. The dedicated efforts of our staff were recognised with a positive result, affirming their hard work and commitment. SLATE staff engaged in various training courses aimed at enhancing their skills, inciuding Mental Health First Aid, Walk Leader Training, Child Sexual Exploitation, LGBTQl+ Awareness, Keeping Children and Adults Safe, Gender Awareness, and Molivational Interviewing. In April 2022, Debbie organized a successfijl fundraising BBQ, generating an impressive £2800 in support of SLATE. We had Ihe opportunity to meet with Carley Mcmahon, ASDA Community Champion, to discuss SLATE'S impacthjl work in the community. Subsequently, we submitted an application for funding, and as a result, we were granted a generous £1500. Moreover, SLATE was selected as a chosen charity for ASDA'S Just Giving initiative, securing an additional £300 in February. Street collections further bolstered our fvndraising efforts. taking place in both June and December 2022.
SHELTER, CAMPAIGN FOR HOMELESS PEOPLE (NORTHERN IRELAND) LIMITED DIRECTORS. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 In term5 of publicity and awareness, Homeless Connect, the representatlV8 body for homeless organisations. visited SLATE in April to discuss our work and hear aboul the impact of hornelessness in the local area. Staff actively participated in the Southwest College Freshers Fair in September, raising awareness about SLATE'S role and services for young homeless people. A presentation took place at Loretto Convent Omagh in Odober aimed to educate young individuals about homelessness and our efftjrts to address it. In November, drama students from Dean Maguire College visiled our office, conducting inteTview5 th91 were featured in a school documentary covered by Ulster Herald in December. SLATE staff also engaged in discussions with Ramona House in December to address homelessness and housing challenges in Omagh. Participation in the NIHE homeless awareness fair, 8 Stall at Omagh Community House, and attendance at ASCERT'S Dry J8nuarylFeel Good Friday event in Coakstown further showcased our senlices. In March, SLATE had a presence at the Neighbourhood Renewal Health and Wellbeing Fair hosted by Omagh Leisure Centre, a highly popular event. Shelter Nl 18 funded by Supporting People to provide sètvices at its GABLE project, b88ed in Strabane, one of only Home Improvement Agencies (HIAI in Nl. In the financial year 2022123 188 households were referred to the HIA for support by the NIHE'S grants department. Most applicants for adapialions are identified by the Occupational Therapy Service of the Weslem Health and Social Care Trust. All are households with older or disabled adults or families with dlsabled children. Also, they must be homeowners or private tenants needing to make changes to their home to make it suitable for living by using a rneans tested Oisabled Facilities Grant. Although this is lower than the previous year, by March 2023, staff at GABLE were supporting over 316 older and disabled households. These home adaptalions help residents to remain independent in their own homes and prevent the risk of homelessness. We asked service users to complete satisfaction fonns and, in the year, of those service users who gave their opinion of the service they received,. from 8 possible score of 10, 811 gave full marks for meeting their needs. All said that the Servi made their life easier, was trusOrthY and user friendly. All found the staff helpful and would use the service agaln. Shelter Nl also provides other services such as GABLE'S Helping Hands. This project Is aimed at older people in the Derry City 8nd Strabane and in Feman8gh and Omagh Council Areas, who own thelr home or who rent from 8 private landlord, who have urgent rèpairs, other home hazards or minor adaptations which need to be carried out quickly and at a fair price. The type of job5 carried include the provision of Bannister Rails, Grab Rails. Handrails, Key5 Safes, Power Washing, Gutter Cleaning and other tasks. De5Plte the end of the funding contract frorn the Community N8tional Lottery, Shelter has continued to provide this important service through a combination of athieving small pockets of granls and using its unrestricted reserves. Shelter is continuing to seek for a more sustainable funder and to expand the reach of the setvice. The need for Ihe service is reflected in the number of requests received. The number of requests is higher than the previous financial year- 519 requests, resulting in 314 modifications completed beeen April 2022 and March 2023. Some households would have made more than one requesl over this period. While there has been an increase in referrals in this financial year there were fewer completed jobs. Many of these referrals come from the Occupational Therapy seiCe bLrt households are signposted by other agencies and some people make direct application. Most people who used the service said they would use it again and were very satisfied with the quality and commrtment ofthe HH team.
SHELTER, CAMPAIGN FOR HOMELESS PEOPLE (NORTHERN IRELAND) LIMITED DIRECTORS. REPORT (INCLUDING DIRECTORS. REPORT) {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 At the GABLE projeGt we have a Trusted Trader Scheme (s). There has not been muth activty on this platform due to significant issues with the building trade. There are 73 traders who have registered on our Ths site. Continuing challenge5 persist due to the escalating cost of materials and the overall dèmand for contracting seNices. The Teduced value of Disabled Facilities Grant payments has made such projects less appealing to contractors. Consequently, attracting interest in regislering for Ihe Ths has proven difficult. This siluation has also resulted in clients having to make multiple requests for quotations to find a trader willing to undertake the Works at a cosl aligned with the granvs value. Despite these difficulties, user feedback for the website has been consistently positive. Shelter Nl has been fortunate to host Ellie Mills, who participated in a 15-day pl8cemenl as part of our long-standing partnership with the Insight Programrne at Queen's University Belfast. This placement was a crucial component of Ellie's Bsc Hons Psychology Undergraduate Degree, as she was near completion of her final year of study. The primary objective of her research project encompassed gathering information on various aspects, including social and intermediate housing, housing demandl 8lock, housing schemeslprogrammes, homelessness in Northern Ireland, and strategieslprogrammes addressing homelessness. Shelter has Continued to oulsource servl¢è8 8uch as Informatlon Technology, Human Resources and Funding Support as well as the previously mention In-Fom Soare hosted by Homeless Link. In relation to maintaining a digitsl presence, Shelter began a project to upgrade its website, that 18 aimed at completion in 23124. Shelter Nl participates in the Collaboratlve Centre for Housing Evidence {CaCHE), an independent, multi-disciplinary and multi-sector consortium of academic and non-academic stakeholders. CaCHE Is UK-wide in coverage lacross all four nations and at different spatial scales within), as well as UK-level in focus. It intends to advance knowledge and improve the evidence base for both housing policy and practice in all parts of the U.K. The local hub meets several times each year to receive presentations and to discuss relevant research objectives and outcomes. Shelt8r Nl continues to work Closely with the People's Kitchen, a volunteer led charity which provides nightly outreach service to people on the street in the centre of Belfast. From its bas8 on the Antrim Road, it provides 8 foodbank and a dropin centre for people in need of 8UPPOrt as well as supporting homeless people in temporary accommodation. Shelter conllnues to support communlty led housing projects Induding co-housing. A rural cohousing project in Portafery has applied for planning perfflission. The Belfast Co-Housing MLrtual Home Ownership Society {BCHMHOS) which is headed by a management committee continues to actively seek a site to develop up to 20 new homes and a commun(ty hub. Then completed, the project will provide permanently affordable housing for sale or rent. Interest has been growing in possible Community led housing initiatives and have been considered with the Department for CoTnmunities Housing Supply strategy. Shelter remains hopeful that support for Community led housing would be included as an outcoffle in a future Programme for Government. Co-operative Alternatives is the only specialist organisation with the sole aim of developing and supporting co-operatives on the island of Ireland and Shelter Nl is a member. CA is supporting the development of a sludent Housing cooperative and Community Farming among other cooperative programmes and plans.
SHELTER, CAMPAIGN FOR HOMELESS PEOPLE (NORTHERN IRELAND) LIMITED DIRECTORS. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Shelter Nl remains an active member of and contribules to Homeless Connect, the Committee Representing Independent Supporting People Providers (CRISPP), Co-operative Altematives and the Belfast Co-Housing Mutual Home Ownership Society and is actively partnering with the Peoples Kitchen charity. The Management Commitlee met 13 times in the year including several special meetings. As part of the ongoing strategic review of the organisation, an application was made to the Dormant Accounts Fund to support the appointment of a new position to support the growth of the organisalion to meet the growing needs of homeless people and people in need of housing and support. Shelter Nl also made statements to politicians, gave television and radio interviews and press releases on a variety of housing and homelessness topics during the year. The Shelter Nl Fundraising Committee. ¢onsi51ing of staff representatives from eath offic8, has mained committed to advancing fundraising initiatives and organizing events. Despite the challenges posed by increased workload pressure on staff, tradilional street collections 8nd the use of collection boxes have sucSsfUllY taken place this year. The committee's resilience has allowed for the continuation of these important fundraising activitie8. We acknowledge the continuing support of generous donations from the public and community groups. ReseNe8 policy The Company holds a minimum of 3 months working towards six months running costs as a reserve to ensure the orderly run down of the organisalion in the situation of an unforesee8ble terminal event. Structure, govemance and managernent The Directors who served during the year and up lo the date of signature of the financial statements were.. R Cashell Hcox M Fenton R Mahaffy J INhyte P Loughran A Hetlmannsperger E Evans T Taylor E Ferrin L Neill (Resigned 10August 2022) (Resigned 4 October 2023) (Resigned 8 February 2023) (Appointed 1 November 2023) (Appointed 1 November 2023) Funds held a3 custodian trustee The charity does not hold any funds as custodian for any other trustee body. Auditor In accordan with the company's articles, a resolution proposing that Harbinson Mulholland be reappointed as auditor of the company will be put at a General Meeting. Taxation Under Section 485 and 486 of Corporation Taxes Act 2010, Shelter, Campaign for the Homeless {Northem Ireland) Limited is entitled to charity tax exemption. This report has been prepared in accordan with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
SHELTER, CAMPAIGN FOR HOMELESS PEOPLE (NORTHERN IRELAND) LIMITED DIRECTORS. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 The Directors, report was appro ed by the Board of Directors. A McQuillan SeGretary Date: 26th January 2024
SHELTER, CAMPAIGN FOR HOMELESS PEOPLE (NORTHERN IRELAND) LIMITED STATEMENT OF DIRECTORS. RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2023 The directors, who also act as trustees for the charitable activities of Shelter, Campaign for the Homeless (Northem Ireland) Limited, are responsible for preparing the Directors, Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company Law requires the Directors to prepare financial statements for each financial year which give a true and fair view of the state of affairs of th6 company and of the incoming resources and application of resources, induding the income and expenditure, of the charitable company for that y8ar. In preparing these financial statements, the Directors are required to.. select suitable accounting policies and then apply them consistently; observe the methods and principles In the Charities SORP: make judgements and estimates that are rèasonable and prudent., state whether applicable UK Accountlng Standards have been followed, subject to any material departures disclosed and explained in the finanaal statements., and prepare tha financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in operation. The Directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the compeny and enable them to ensure that the financial statements comply with the Companies Act 2006. Th8y are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
SHELTER, CAMPAIGN FOR HOMELESS PEOPLE (NORTHERN IRELAND) LIMITED INDEPENDENT AUDITOR'S REPORT TO THE DIRECTORS OF SHELTER, CAMPAIGN FOR HOMELESS PEOPLE (NORTHERN IRELAND) LIMITED Oplnlon We have audited the financial statements of Shelter, Campaign For Homeless People (Northern Ireland) Limited (the 'company'l for the year ended 31 March 2023 which comprise the statement of financial activities, the statement of financial position, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in Ihe UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion, the financial statements.. give a true and fair view of the state of the charitable company's affairs as at 31 March 2023 and of its incoming resources and application of resources, for the year then ended., have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practi¢%; and have been prepared in accordance with the requirements of the CompaniesAct 2006. Basis for oplnion We conducted our audit in accordance wilh International Standards on Auditing (UK) IISAS (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditoffs rasponsibilities for the 8udit ol the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relating to golng concern In auditing the financial statements, we have concluded that the Directors, use of the going concern basis of accounting in the preparation of the financial statements Is appropriate. Based on the work we have performed, wa have not identified any material uncertainties r81ating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for 8 period of at least e1ve months from when thè financial statements are authorised for issue. Our responsibilities and the responsibilities of the Dlrectors with respect to goin9 concern are descrlbed in the relevant sections of this report. Other Information The other information comprises the information Included in the annual report other than Ihe finartlal statements and our auditor's report thereon. The Directors are responsible for the other informalion contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion Ihereon. Our responsibility is to read the other information and, in doing $0, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsislencies or apparent material misslatements. we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed. we conclude that there is a material misstatement of this olher information, we are reqUId to report that fact. We have nothing to report in this regard.
SHELTER, CAMPAIGN FOR HOMELESS PEOPLE (NORTHERN IRELAND) LIMITED INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE DIRECTORS OF SHELTER, CAMPAIGN FOR HOMELESS PEOPLE (NORTHERN IRELAND) LIMITED Matter8 on which we are required to report by exception We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion: the information given in the financial statements is inconsistent in any material respect with the Directors, report" or sufficient accounting records have not been kept., or the financial statements are not in agreement with the accounting records; or we have not received all the informats'on and explanations we require for our audit. Responslbllities of Dlrectors As explained more fully in the statement of Directors, responsibilities, the Directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Directors delermine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the Directors are responsible for assessing the company's ability to continue as a going concem. disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Directors either inlend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so. Audltorfs responslbilities for the audlt of the flnanclal ststements We have been appointed as auditor under section 65 of the Charilies Act (Northem Ireland) 2008 and report in accordance with the Act and relevant regulations made or having effect thereunder. Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAS (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below. Our approach to identifying and assessing the risks of material misstatement in respect of irregulafitles, including fraud and non-compliance with laws and regulations, was as follows.. the engagement partner ensured that the engagement team collectively had the appropriate competen, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations; we identified the laws and regulations applicable to the company through discussions with trustees andlor senior management, and from our commercial knowledge and experience of the sector,. we focused on specific laws and regulations whith we considered may have a direct material effect on the financial statements or the operations of the charity. including Companies Act 2006, taxation legislation, data protedion, anti-bribery, employment, environmental and health and safety legislation., we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and inspecting legal correspondence- and identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit. 10-
SHELTER, CAMPAIGN FOR HOMELESS PEOPLE (NORTHERN IRELAND) LIMITED INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE DIRECTORS OF SHELTER, CAMPAIGN FOR HOMELESS PEOPLE (NORTHERN IRELAND) LIMITED We assessed the susceptibility of the charity's financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by: making anquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud; and considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulation5. To address the risk of fraud through management blas and override of controls, we.. performed analytical procedures to Identify any unusual or unexpected relationships.. tested journal entries to identify unusual transactions; assessed whether judgements and assumptions made in determining the accounting estimates set out in Note 2 were indicative of potential bias; and investigated the rationale behind significant or unusual transactions. In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to.. agreeing financial statement disclosures to underlying supporting documentation., reading the minutes of meetings of those charged with governance., and enquiring of management as to actual and potential litigation and claims. There are inherent limitations In our audit procedures described above. The more removed that laws and regulations are from financial transactions. the less likely it is that we would become aware of norFcompliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any. Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion. Use of our report This report is made solely to the charity's trustees, as a body, in accordance wilh part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audil work has been undertaken so that we might State to the charity's trustees those matters we are required to state lo them in an auditorfs 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 charity and the charity's trustees as a body, for our audit work, for this report, or for the opinions we have formed. Angela Cralgan (Senior Statutory Audltor) for and on behalf of Harbinson Mulholland Chartered Accountants statutory Audltor Centrepoint 24 Ormeau Avenue Belfast Co. Antrim Northern Ireland BT2 8HS Harbinson Mulholland is eligible for appointment as auditor of the company by virtue of its eligibility for appointment as auditor of a company under section 1212 of th8 CompaniesAct 2006. 11
SHELTER, CAMPAIGN FOR HOMELESS PEOPLE (NORTHERN IRELAND) LIMITED STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2023 Unrestricted Restricted fvnds funds Total 2023 Total 2022 Notes Income and endowments from: Donations and Segacies Charitable acts'vits'es Investments Other income 67,939 73.097 1,012 1,235 67,939 455,080 1.012 1,235 75,040 491,644 381.983 1,090 Totsl Income 143,283 381,983 525,286 568,038 nditure on: Charitable activities other 149,406 402,203 35,225 551,608 35,225 567,398 11 Total resources expended 149,405 437,428 586,833 567,398 Not {outgoing)nncoming resources baforn transfèrs (6,122) (55,445) (61,567) Gross transfers between funds (5,769) 5,769 Net (expenditure)lincoma for the yearl Not movement In fund8 {11,891) (49,676) (61,5671 640 Fund balances at 1 April 2022 184,926 54,265 239,191 238,551 Fund balanceg at 31 March 2023 173,035 4,589 177,624 239,191 The statement of financial actlvllles includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. The statement of financial activities also Complies with the requirements for an income and expenditure account under the Companies Act 2006. The notes on pages 16 to 25 form part of these financial statements. 12-
SHELTER, CAMPAIGN FOR HOMELESS PEOPLE (NORTHERN IRELAND) LIMITED STATEMENT OF FINANCIAL POSITION ASAT31 MARCH 2023 2023 2022 Notès Flxed as8ets Tangible assets Investments 13 14 18,050 150 12,554 150 18,200 12.704 Current as8ets Debtor8 Cash at bank and in hand 15 4,950 206,759 7,429 249,270 211,709 256,899 Credltors: amount• falllng due withln one year 16 (17,060) 130,212) Net current assets 194,649 226,487 Totsl a888ts10•8 CUffent118bllltles 212,849 239,191 Credltor8: amounts falling due after morè than one year 17 (35,225) Not assets 177,624 239,191 In¢om• funds Restricted funds Unre$trl¢ted funds 19 4,589 173,035 54,265 184,926 177,624 239,191 13-
SHELTER, CAMPAIGN FOR HOMELESS PEOPLE (NORTHERN IRELAND) LIMITED STATEMENT OF FINANCIAL POSITION (CONTINUED) ASAT31 MARCH 2023 The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2023, although an audit has been carried out under section 65 of the Charitses Act (Nl) 2008 . The directors acknowledge their responsibilities for complying with the requirements of the Cornpanies Act 2006 with respect to accounting records and the prèparation of financial statements. The members have not required the company to obtsin an audit of its financial statements under the Tequirements of the Companies Act 2006, for the year in question in accordance with section 476. These financial statements have been prepared in accordance with the provisions applicablè to companies subject to the small compani85 regime. The financial 8tatements were approved by the Directors on . 11th Janua.ry 2024 M Fenton Trustee Company rnglstration nurnber N1014542 14-
SHELTER, CAMPAIGN FOR HOMELESS PEOPLE {NORTHERN IRELAND) LIMITED STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2023 2023 2022 Cash flow8 from operating actlvltie• Cash (absorbed by)Igenerated from operalions 22 (30,971) 22,948 Inv08ting actlvitie8 Purchase of tangible fixed assets Investment income recelved (12,552) 1,012 (11.822) 265 Net cash u8ed In Investlng activitle• (11,540) (11,557) Net ca8h used in flnanclng activltie• Net (decrea88)Ilncrea•• In cash and cash equlvalents (42,5111 11,391 Cash and cash equivalents at beginning of year 249,270 237,879 Cash and calh oquivalents at end of year 206,759 249,270 15-
SHELTER, CAMPAIGN FOR HOMELESS PEOPLE (NORTHERN IRELAND) LIMITED STATEMENT OF CASH FLOWS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Crltical accounting estimatès and judgements In the application of the company's accounting policies, the Directors are required to make judgements, ests'mates 8nd assumptions about the carrying amount of assets and liabilities that are not readily apparent from oth8r sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estlmates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and futuré periods vthere the revlsion affects both current and future periods. Tangible fixed assets- The annual depreciation charge on fixed assets depends primarily on the estimated lives of eaGh type of asset and estimates of residual values. The directors regularly review these asset lives and change them as necessary to reflect current thinking on remaining lives in light of prospective economic utilisation and physical condition of the assets cOnmed. Changes in asset lives can have a significgnt impact on depreciation and amortisatlon charges for the period. Detail of th8 useful lives is included in the accounting policies. Accountlng policie8 Charity informatlon Shelter, Campaign For Homeless People (Northern Ireland) Limited is a private company limited by guarantee incorporated in Northern Ireland. The registered office is Office8 2-3 4th Floor, 58 Howard Street, Belfast, Antrim, BT16PJ. 2.1 Accountln9 conventlon The accounts have been prepared in accordance with the the Companies Act 2006 and Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102). (as amended for accounting perlod8 commencing from 1 January 2016). The company is a Public Benefit Entity as defined by FRS 102. The financial ststements are prepared in sterling, which Is the functional currency of the company. Monetary amounts in thesè financial statements are rounded to the nearest £. The accounts have been prepared under the historical cost ¢onvention. 2.2 Golng concern At the time of approvlng the financial statements. the Directors have a reasonable expectation that the company has adequate sOurceS to continue in operational existence for the foreseeable future. Thus the Directors continue to adopt the going concern basis of accounting in preparing the financial statements. 2.3 Charltsble funds Unrestricted funds are available for use at the discretion of the Directors in furtherance of their charitable objectives. Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restrided funds are set out in the notes to the financial statements. 2.4 Incorne Income is recognised when the company is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received. 16-
SHELTER, CAMPAIGN FOR HOMELESS PEOPLE (NORTHERN IRELAND) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 Accountlng policies (Contlnued) Cash donations ar8 recognised on receipt. Other donations are recognised once the company has been notified of the donation, unless performance conditions require deferral of the amounl. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at Ihe time of the donation. Legacies are recognised on receipt or otherwise if the company has been notified of an impending distribution, the amount is known, and receipt is experted. If the amount 15 not known, the legaGy is treated as 8 contingent asset. 2.5 Expenditur• Thi5 comprises all resources applied by the charlty when working to meet its charitable objectives. Thi8 indudes support Gost5 allocated to activities on the basis of time spent on those activities. Support costs are those costs incurred directly In 8UPPOrt of expenditure on th8 objects of the charity and include the costs of maintaining the office. 2.6 Tangible fixed a8set8 Tangible fixed asset8 are initially measured at cost and subsequently measured at cost or valuation, net of depreciats'on and any impairment Ios8es. Depreaation is recognised so as to write off the cost or valuation of assets less their residual value8 over thelr useful lives on the following bases.. Ornagh tenants Office equipment Computer so18re 200h straight line 20 % straight line 33 % straight line The galn or loss arising on the disposal of an asset is detennined as the difference belMeen the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activrties. 2.7 Fixed asset Investmants Fixed asset investments are initially mèasured at transaction prlce excluding transaction costs, and are subsequently measured at falr value at each reporting date. Changes in fair value are recognised in net incomel(expendilure) for the year. Transactlon costs are expensed as Incurred. 2.8 Impalmient of flx•d assets At each reporting end date, the company reviews the carrying amounts of its tangible assets lo determine whether the is any indication that Ihose assets have suffered an impairment loss. If any such indication exists, the recoverabl8 amount af the asset 15 estimated in order to determine the extent of the impairment Ios5 {if any). 2.9 Cagh and cash oquivalents Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-temi liquid investments wilh original maturilies of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. 17-
SHELTER, CAMPAIGN FOR HOMELESS PEOPLE (NORTHERN IRELAND) LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Accounting policie8 {Contlnued) 2.10 Financlal instruments The company has elected to apply th& provisions of Section 11 'Basic Financial Instruments, and Section 12 'Other Finanaal Instruments Issues, of FRS 102 to all of its financial instfuments. Financial instruments are recagnised in the company's balance sheet when the company becomes paty to the contractual provisions of the instrument. Flnancial assets and liabilitie5 are offset, with the net amounts presented in the ftnancial statements. when there is a legally enforceable righi to set off the recognised amounts and there is an intention to settle on a nel basis or to realise the asset and settle the liability simultaneou61y. Baslc flnanclal assets Basic financial assets, which include deblors and cash and bank balances, are initially measured at transaction price including transaction cost5 and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. Baslc financial liablllties Basic financial liabilities, including creditors and bank loans are initially recognised at transaction Prlce unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present Value of the future payments discounted al a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at arnortised cost, using the effective interest rate method. Trade creditors are obllg8tions lo pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts pay8ble are classified as current liabilities if payment is due within one year or less. If not, they are presented as nonwcurrent liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost Using the effective interest method, Darecognltlon of financlal Ilabllltles Financial liabillties are derecognlsed when the company's contractual obligations explre or are dlscharged or cancelled. 2.11 Employee benoflts The cost of any unused holiday entitlement is recognised in the period in which the employee's services are reived. Termination benefit5 are recognised irnmedialely as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide terminalion benefits. 2.12 Retirement benofits Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due. 18-
SHELTER. CAMPAIGN FOR HOMELESS PEOPLE (NORTHERN IRELAND) LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Charitable activitlès 2023 2022 Grants and contracts Fuel income Rental income NIHE PIF National lottery fundlng 390,911 1,728 38,640 6,801 17,000 344,964 3,213 37,226 7.545 98,696 455,080 491,644 Analy•l• by fund Unrestricted funds Restricted fijnds 73,097 381,983 50,618 441,026 455,080 491,644 Donatlons and legacieB 2023 2022 Donations 67,939 75,040 All donations in the Current and prior year were unrestrlcted Investments 2023 2022 Bank Interest 1,012 264 All inve5trnent income in the current and prior year was unrestricted 19-
SHELTER, CAMPAIGN FOR HOMELESS PEOPLE (NORTHERN IRELAND) LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 other incoma 2023 2022 Other trading activities 1,235 1,090 All other Income in Ihe current and prior year was unrestricted Charitabl• actlvltle• 2023 2022 Staff costs Depreciation and imp8irment Chariiable activiti8s undertaken dir8CtIy 342,327 3,360 147,408 336,846 4,828 166,581 493,095 508,055 Shar8 of support Costs (see note 10) Share of governance costs (see note 10) 54,733 3,780 55,743 3,600 551,608 567,398 Analy818 by fund Unrestricted funds Restrlcted fiJnd8 149,405 402,203 101,715 465,683 551,608 567,398 For the year ended 31 March 2022 Unrestricted funds Restrirted funds 101,715 465,683 567,398 Dlrectors None of the Directors lor any persons connected with them) received any remuneralion or beneffts from the company during the year. 20-
SHELTER, CAMPAIGN FOR HOMELESS PEOPLE (NORTHERN IRELAND) LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Employees The average monthly number of employees during the year was.. 2023 Number 2022 Number 24 26 Employment CO8ts 2023 2022 Wages and salaries Social security costs Other pension costs 345,961 19,008 6,859 344,474 25,656 6,763 371,828 376,893 The total amount of employee benefits received by Key Management personnel in the year was £79,477 (2022: £77,270) The Key Management personnel comprise of the Director and the Area Manager. There were no employees whose annual remuneration was more than £60,000. 10 Support Costs Support Governance cost8 cost$ 2023 2022 Staff costs Depreciation Telephone Insurance Infomiatlon Technology 29,501 3,696 3,124 1,925 3,461 29,501 3,896 3,124 1,925 3,461 40,047 1,637 1,405 312 2,118 k I I,, Sundry Subscriptions Postage and stationery Repairs and maintenance Heat and light Rent and rate5 2,233 597 27 1,756 896 7,517 2,233 597 27 1,756 896 7,517 78 387 53 2.814 877 8.015 Audit fees 3,780 3,780 3,600 54,733 3,780 58,513 59,343 Analysed between Charitable activities 54,733 3,780 58,513 59,343 21
SHELTER, CAMPAIGN FOR HOMELESS PEOPLE (NORTHERN IRELAND) LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 11 Other Restrlcted funds Total 2023 2022 Supporting people reserves repayment 35,225 12 Taxation The charity 16 exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxationof Chargeable GainsAct 1992 to the extent that these are applied to its charitable objects. 13 Tanglble fixed agsets L•a••hold Improv•m•nts Omagh tsnants oinc• equlpm•nt Comput•r ooftwar• TotAI Cost At 1 April 2022 Additions 53,379 40,930 8,891 42,038 691 20,921 2,970 157,268 12,552 At 31 March 2023 53,379 49,821 42,728 23,891 169,819 Depr•clation and Impairm8nt At 1 April 2022 Depreciation charged in the year 53,379 39,776 2,418 31,483 3,225 20,074 1,414 144,712 7,057 At 31 March 2023 53.379 42,194 34,708 21,488 151,769 Carrylng amount At 31 March 2023 7.627 8.020 2,403 18,050 At 31 March 2022 1,154 10,553 847 12,554 -22-
SHELTER, CAMPAIGN FOR HOMELESS PEOPLE (NORTHERN IRELAND) LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 14 Fixed asset investments Llstad investments Cost or valuation At 1 April 2022 & 31 March 2023 150 Carylng amount At 31 Marth 2023 150 At 31 March 2022 150 1 S Debtors 2023 2022 Amounts lalllng due within one year: Other debtors Prepayments and accrued income 4,950 3,603 3,826 4,950 7,429 16 Credltorn: amount8 falllng due wilhin one yoar 2023 2022 Trade creditors Other creditors Accruals and deferred Income 2,545 7,499 7,016 8,898 10,322 10,992 17,060 30,212 17 Credltors: amounts falllng due after more than one year 2023 2022 other creditors 35,225 -23-
SHELTER, CAMPAIGN FOR HOMELESS PEOPLE (NORTHERN IRELAND) LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 18 Analysis of not assets between funds Unrestricted Restrlcted 2023 2023 Totsl Unrestricted Restrlcted 2023 2022 2022 Total 2022 Fund balances at 31 March 2023 are represented by.. Tangible assets Investments Current assetsllliabilities) Long term liabilities 18,050 150 154,835 18,050 150 194,649 (35,225) 12,554 150 172,222 12,554 150 226,487 39,814 (35,225) 54,265 173,035 4,589 177,624 184,926 54,265 239,191 19 R••trlcted lunds The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes.. Movement In funds In¢omlng Ro8ource rn8ourc•8 expended Balanco at 1 Aprll 2022 Trnn¥lorn Balance •t 31 Mareh 2023 Supporting People 2021 Supporting People 22123 Supporting People pre 2012 Supporting People 2012-2018 Children in need National Lottery Electrical safety council NIHE- PIF COVIO Emergengy Funf Halifax foundation Asda Foundation 7,346 (1,7191 {377,020) (31,2401 (2,2661 {5,627) 20,220 358.800 31,240 11.090 3,000 {8,824) 3,000 10,000 (10,0001 1,589 1,589 6,801 1,382 5,500 1,500 (6,8011 {1,3821 15,5001 11,5001 54,265 381,983 (437,428) 5,769 4,589 Expenditure in the year includes £35,225 of historic surplus funds within supporting people that are due to be paid back to the Northern Ireland Housing Executive over a three year period from the 24125 financial year. 20 Events after the reportlng dats Following meetings with the Northern Ireland Housing Executive in January 2024 it became apparent that the charity would be required to repay the historic surplus Supporting People funds. This future repayment of £35,225 has been accounted for as expenditure in the 2023124 financial statements. 21 Related party transactions There were no disc1058ble related party transactions during the year (2022 - none). -24-
SHELTER, CAMPAIGN FOR HOMELESS PEOPLE (NORTHERN IRELAND) LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 22 Cash generated from oparatlons 2023 2022 (Deficit)Isurpus for the year (81,56n 640 Adjustments for.. Investmenl income recognised In statement of financial activities Depreciation and impairment of tangible fixed assets (1,012) 7,056 (264) 6,265 Movements in working capital.. Decreasel{increase) in deblors Increase in creditors 2,479 22,073 (4,245) 20,552 Cash (absorbed byllgenèratod from operallons (30,971) 22,948 -25-