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 ind￿VIdUal 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 ServI￿S 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 app￿cIate 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 trus￿OrthY 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
be￿een 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 se￿iCe 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 So￿are 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 suc￿SsfUllY 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 reqUI￿d 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 cOn￿med. 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 so1￿8re
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
re￿ived.
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-