Charity rogistratlon numbèr NIC100767
Company registration number N1014542 (Northem Irèland}
SHELTER, CAMPAIGN FOR HOMELESS PEOPLE (NORTHERN IRELAND)
LIMITED
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

SHELTER, CAMPAIGN FOR HOMELESS PEOPLE (NORTHERN IRELAND)
LIMITED
LEGAL AND ADMINISTRATIVE INFORMATION
Dlrectors
R Cash811
Hcox
M Fenton
R Mahafty
A Hettmannsperger
E Evans
E Ferrin
L Neill
(Appointed 1 November 2023)
(Appointed 1 November 2023)
Sacrntary
A Mcauillan
Charity number
NIC100787
Company numbor
N1014542
Registered offlce
OITices 2-3 4th Floor
58 Howard Street
Belfast
Antrim
BT18PJ
Audltor
Harbin80n Mulholland
Centrepoint
24 Ormeau Avenu8
Belfast
Co. Anln'm
Northern Ireland
BT2 8HS
Bankor8
Danske Bank
Donegall Square West
Belfast
Co. Antrim
Northem Ireland
BT16JS

SHELTER, CAMPAIGN FOR HOMELESS PEOPLE (NORTHERN IRELAND)
LIMITED
CONTENTS
Page
Directors. report
Stslement of Directors, responslbilities
Independent audliol8 report
ststement of financial activities
10
Statement of financial position
Statement of cash flows
13
Notes to the financial stst8ments
14-24

SHELTER, CAMPAIGN FOR HOMELESS PEOPLE (NORTHERN IRELAND)
LIMITED
DIRECTORS. REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
The financial statements have been prepared in accordance with the accounting policies sel out in note 2 to the
financial statements and comply with the company's goveming document, the Companies Act 2006 and "Accounting
and Reporting by Charilies.. Statemenl of Recommended Practice applicable to charities preparing their accounts In
accordance wlth the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)"
(effective 1 January 2019).
Managem•nt Committae's raport
The Management Committee presents its report and accounts for the year ended 31 March 2024.
Results
The Committee Members are pleased to present the resuSts for 2023-24. There were net outgoing resources for the
year of £51.749.
Structure, Governance, and Management
Sheller Campaign for Homeless People (Northem Ireland) Limited is a company limited by guarantee, regislralion
number N1014542. The Company has received approval by the Charity Commission for Northern Ireland as
Gharity, reference number NIC100767. The company is recognised by HM Revenue and Customs, reference
number XN46537.
Shelter Campaign for Homeless People (Northem Ireland) Limited's conduct is governed by it5 Memorandum and
Articles of Association.
The Management Committee is responsible for the pollcy and strategy of the company along with the financial and
legal probity of the organisalion 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 recfuited to ensure that representative skills and experlences are in place lo deliver the company's
vision and that the mission and objectives are achieved. There are two classes of rnembership,, individual and.,
corporate and unincorporated bodies. Any person can apply for Individual membership of the Company. Application
to become an indivldual member is open to anyone and is subject to approval of the Management Committee.
Potential Management Commlttee members are considered by the membership and elected at a general meeting of
the company or may be co-opted.
Objectlves and acttvlti88
The main aim is to reduce trie risk and the impact of homelessness 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 sUPPJrt solutions.
This alm is to be achieved by the following strategic objectives and princlpal outcomes sought
PubliG Engagement.. Effective awarenes5 raising of the risk and the o¢Gurrence of homelessness and
its prevention by engaging with the public an(1 seeking their support
PTomoting Housing Solutions.. Promote multiple housing solutions and housing related services both
temporary and pemianenl; innovate and encourage community led and self-developed housing
Campagn Ready: Provide evidence-based campaigns in support of Strategic Themes; research,
evaluate, educats and respond to proposed government legislation and policy
Resource Sound.. Ensure financiall fundraising action to underpin the achievement of Strategic
Objectives., create the rnost effective highly skilled and motivated slaff resource both paid and unpaid
Reducing Poverty and Social Exclusion: . Work with and support socially excluded people and enable
them to act, designed to create palhways 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 2024
Achievernents and perfomiance
In the year2023124
After the uncertainty of the retum of the Stomont Assembly, Shelter was content to see the
Government taking up the reins of power here and the responsibility of the devolved authority. We look
forward 10 the new Programme for Government and hope to see improved arrangements to meel
homelessness and housing needs in the immediale post pandemic period.
During the period where the Assembly was not pro￿edIng, several All-Paty Working Groups we
established including Housing and Homelessness with MLA'S represented at the meetings. These
meetings were minuled and various presenlalions were made. While no formal ministerial action could
be taken, these were useful foia to keep MLAS advised of issues and progress. Shelter was invited
and attended such events which were held at Stomiont.
We were delighted to appoint IAVO new Directors who joined the management committee this year to
help steer and develop the charily.
This year our main fvnder, the Supportlng People funding programme provided a one-off upllft of
£6.7k, extremely late in March 2024. It was made clear that this funding applied onty to the SLATE
sepiice and was not guaranteed into the followlng year.
The Housing Executive works dosely with Shelter through its Supporting People programme and wlth
the Grants Department. In this year, the HE Granls Department went through a major r6struGturlng,
and Shelter anticipates a new and proactive relationship in Ihe future. Whlle Supporting P6ople will
continue to administer both seNices, the seNice funding for GABLE will no longer be included in the
Supporting People budget. The Grants Department has confirmed they did not increase funding to the
GABLE project.
There was a lengthy and protracted discussion about historic Supporting People restricted surpluses
resulting in an uncertain outcome. However, lo ensure the potential for returning the surplus was
addressed, the possible amount has been included In the a¢counts for 22123. This took place after the
text had been written for the Dire¢lors Report.
Shelter attended the 20th Anniversary of the Supporting People programme event held in Stormont.
The hi510ry of the programme and rts current strategic trajectory were aired on this occasion.
Shelter supported staff for the first time to work from an oversea5 locatlon. The Directors agreed that
thi5 could only take place under certain conditions and that each case would be judged on its own
merits.
Shelter's project at GABLE continued to try to obtain new funding for the Helping Hands (HH) Scheme
and secured £10,000 through the National Lottery Communily Funds (NLCF) Awards for All. This
resulted in Shelter being invited to reapply lo the NLCF for a major grant. A serious amount of work
went into gathering evidence of the need for the service across the WHSCT during most of Ihis year.
Working with new older people's groups across Omagh & Fermanagh, lots of information sessions
were held. GABLE staff helped around 100 households across the area through the Bank of Ireland
Cost of Living Fund. Unfortunalely, our bid lo the NLCF was unsuccessfiJl because they felt the
scheme should be funded by Government. HH also benefitted from a funding award from the Halrfax
Foundation. The HH completed 398 works and had 527 referrals.
On the theme of public engagement, GABLE staff attended community group events in our local area
also where we shared infomiation aboLrt all our seNices and the financial assistance we could provide
lo older and disabled homeowners and private tenants through the "Older People's Fund" This award
allowed GABLE staff to provide 60 households with a £90 voucher towards Ihe cost of the works
required and we assisted those 60 households to complete energy efficien¢y and home safety and
security works.

SHELTER, CAMPAIGN FOR HOMELESS PEOPLE (NORTHERN IRELAND)
LIMITED
DIRECTORS. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
SLATE successfully completed Supporting Peoples QMT framework this year. We also finalised the
proposal with the NIHE and Supporting People lo turn our old office space into another flat for a young
person, so next year we will be able to support 12 young people in our accommodation at a time and
up to 8 young people in the community.
We continue to work with the SW Homelessness Local Area Group alongside other local organisations
supporting homeless young people
We secured varlous pols of funding includlng the Public HeaHh Agencies Making Life Better Fund
which enabled us to run workshops to encourage positive levels of physical, emotional & mental
health with topics including suicide prevention, mindfulness and mental first aid. We had a bake*off
competition, games nights and finally a physical well-being programme which enabled the young
people to choose from access to the loeal leisure centre or link in with personal trainersfyoga
instrudors, etc.
We continued our Flat Upgrade Programme and have completely refurbished another 4 flats with new
flooring and furniture Ihroughoul. the last phase of the flats upgrade will be next year.
We supported a total of 15 young people Ihis year in our 11 flats. 5 of those young people 8u¢cessfully
moved on from the project into alternative long-teim) tenancie5 Wlthin the community. In the year we
provided support to a tolal of 8 young people living out in the community.
Shelter's project at SLATE has its offi￿$ in Castle St, Omagh. The lease will be ending later next year
and Shelter has engaged an archltect to see how the site could be developed If it was to be
purchased. This will be an ongoing project into the future.
Shelter Nl has been fortun8te to host Rebecca Campbell, who participated in a 1&day placement as
part of our long-standing partnership with the Insight Programme al Queen's University Belfast. This
placement was a crucial component of Rebeccas's 8Sc Hons Psychology Undergraduate Degree. as
she was near completion of her final year of study. The primary objective of her research project was
lo facilit8te the development of the strategy for Asylum Seekers and Refugees by.. reviewing of current
slrategy,. engagement with organisations who SUiPPOrt asylum seekers and refugeeG and pass this
informatlon to our member of staff to help tha provision of services.
In October 2023, we started our Refugee Housing and Support Project which was provided seed
funds from Community Foundation Nl and Oak Foundation, the project was initially based in Lisburn.
In February 2024, we proudly launched our new Dropin Clinic for Refugees and Asylum Seekers in
the Lisburn and Casllereagh area. This initialive was created to support refugees and asylum seekers
as they navigate essential 8specls of settling into their new lives. Our seNices include providing earfy
advi￿ on housing options. assistance with setting up utilities like ga$ and electricity, SUPPOrt in finding
employment, and guidance on applying for welfare benefits. Addilionally, we offer ongoing floating
support by delivering services directly or connecting clients with relevant agencies to meet their
identified needs. Our goal is to provide tailored advice and assistance, empowering each person or
household to thrive in your new community. Shelter has developed a range of new partners through
this initiative including the local Museum in Lisbum, the Credit Union and has worked with key
partners such as MEARS.
Shelter has conlinued to Outsour￿ services such as Information Technology, Human Resources and
Funding Support as well as the previously mention In-Form So￿are hosted by Homeless Link. In
relation to maintaining a digital presence, Shelter has upgraded its website and is continuously
embracing its social media platforms to communicate with people in need of services and to inform the
public.

SHELTER, CAMPAIGN FOR HOMELESS PEOPLE (NORTHERN IRELAND)
LIMITED
DIRECTORS, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Shelter Nl participates in Ihe Collaboralive Centre for Housing Evidence (CaCHEI. an independent,
multi-disciplinary and mulli-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 inlends 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 oulcoffles.
Shelter Nl continues to work closely with the People's Kitchen, a volunteer led charity which provides a
nightly outreach seNice to people on the streets in the centre and environs of Belfast. From its base
on the Anlrim Road, it also provides a drop-in (:entre for people in need of 5UPPOrt as well as
supporting homeless people In temporary accommodation. People's Kitchen has also been
spearheading a campaign to prevent unnecessary deaths frDm drug and alcohol abuse.
Shelter continues to support commLJnlty led housing projeds including ctrhousing. A rural Gohousing
project in Portaferry is waiting to receive planning permission. The Belfasl Co-Housing Mutual Home
Ownership Society (8CHMHOS) which is headed by a management commiltee continued to actively
seek a sile to develop up lo 20 new homes and a community hub. When completed, the project will
provide permanenlly affordable housing for sale or rent. BCHMHOS has held discussions with all the
political parties in Belfast City Council lo promote cohousing. Belfast City Councll has developed an
interactive map. which has been useful in trying to find suitable slle location5.
Interest has been growing in possible Community-led housing initiatives and have been considered
wllh the Dep8rtment for Communities Housing Supply strategy. Shelter has attended a series of
events and discussions about promoting Community Led Housing and embedding this into
mainstream house production.
Co-operatlve Altematives is the only specialist organisalion with the sole aim of developing and
supporting co-operatlves on the island of Ireland and Shelter Nl continues to support this cooperative.
CA is supporting the development of a student Housing cooperative and 10 volunlary organisalions
which participated in a Community Farming project among other cooperative programmes and plans.
Shelter Nl rernains an adlve member of and contributes to Homeless Connect, of which it Is a Board
Member. the Committee Represenling Independent Supporting Pèople Providers ICRISPP). Co-
operalive Alternalivos and the Belfast CovHousing Mutual Home Ownership Society and is actively
partnerin9 With thè Peoples Kitchen charity.
The Management Committee mel 10 times in the year including several special meeting5. AS part of
the ongoing strategic review of the organisation, an unsuccessful application was made to the
Dormant Accounts Fund. The Management Committee are considering how to proceed with
succession strategy and to support the appointment of a new position to support the growlh of the
organisation to meet th8 growing needs of homeless people and people In need of housing and
support.
During the year. Shelter Nl provided commentary and statements to politicians, gave television and
radK) interviews and press releases on a variety of housing and homelessness topics. We continued to
promote the key themes and asks frorn our current Manifesto to the reformed Assembly.
The Shelter Nl Fundraising Commlttee, consisting of staff representatives from each office, has
remained committed lo advancing fundraising initiatives and organizing events. Despite Ihe challenges
posed by increased workload pressure on staff, traditional street collections and the use of collection
boxes have successfully taken place this year. The committee's resilience has allowed for the
continualion of these important fundraising activities.
Thanks to the generous donations from the public and community groups, we're able to sustsin and
expand our efforts to make a meaningful difference in the lives of those we support.

SHELTER, CAMPAIGN FOR HOMELESS PEOPLE (NORTHERN IRELAND)
LIMITED
DIRECTORS. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Reserve8 poIIcy
The Company hdds a minimum of 3 months working towards six months running costs as a reserve to ensure the
orderfy njn down of the organisation in the situation of an unforeseeable lemiinal event.
structure, governance and management
The Directors who served during the year and up to the date of signature of the financyal statement8 were..
R Cashell
Hcox
M Fenton
R Mahafy
P Loughran
A Hettmannsperger
E Evans
E Ferrin
L Neill
(Resigned 4 October 2023)
(Appointed 1 November 2023)
(Appoint8d 1 November 2023)
Funds held 45 cu8todian trustee
The charity does not hold 8ny funds as custodian for any other trustee body.
Audltor
In accordance 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.
Taxatlon
Under Section 485 and 486 of Corporation T8xes Act 2010, Shelter, Campaign for the Homeless (Northem Ireland)
Limited is entitled to charity tax exemption.
This report has b8en prepared in accordance with the Special provisions of Part 15 of th8 Companies Act 2006
relating lo small companies.
The Directors, report was approved by the Board of Directors.
AMcQuili8n
Secretsry
27 November 2024

SHELTER, CAMPAIGN FOR HOMELESS PEOPLE (NORTHERN IRELAND)
LIMITED
STATEMENT OF DIRECTORS. RESPONSIBILITIES
FOR THE YEAR ENDED 31 MARCH 2024
The directors, tho also act as trustees for the charitable activities of Shelter, Campaign for the Homeless (Northern
Ireland) Limited, ar8 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
Pradice).
Company Law requires the Dire¢tors to prepare financial statement5 for each financial year which give a true and
fair view of the state of affairs of the company and of the incoming resources and application of resources, induding
the income and expenditure, of the charitable company for that year.
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:
mak8 judgements and estimates that are reasonable and prudent.,
slate whether applicable UK Accountlng Standards have been followed, subject to any material departures
disclosed and explained in the financial statements-. and
prepare the financlal statements on the going concern basls unless it 1$ inappropriatè to presume that the
company will continue in operation.
The Directors are responslble for keeping adequate a¢counllng records Ihat disclose with reasonable accuracy at
any time the financial posltion of the company and enable them to ensure that the financial statements comply with
the Companles Act 2006. They are also responsible for safeguarding the assels of thè company and hents for
tsking reasonable steps for the prevenlion 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
Opinlon
We have audited the financial statements of Shelter, Campaign For Homeles5 People (Northern Ireland) Limited
{Ihe 'company') for the year ended 31 March 2024 which comprise the statement of financial actlvities, the
statement of financial position, the statement of cash flows and notes to the financial statements, including
significant accounting policies. The financial reporting framework Ihat has been applied in their preparation Is
applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The
FinanGial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted
Accounting Practice).
In our opini￿. the financial statements..
give a true and fair view of the state of the charitable company's affairs as at 31 March 2024 and of its
incomiig resources and application of resources, for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounling Practice.,
and
have been prepared in accordance with the requlrements of the Companies Act 2006.
Basi8 for oplnlon
We conducted our audit in accordan¢8 Wlth Intemational Standards on Auditing (UK) {ISAs IUKI) and applicable
law. Our responsibilities under those standards are further descrlbed in the Audilorfs responsibilities for the audit ol
the financial s18tements section of our report. We are Independent of the company in accordance with the ethical
requirements Ihal are relevant to our audit of the financial statemenls in the UK, includlng the FRC'S Ethical
Standard. and we have fulfilled our olher ethical responsibilities in accordance with these requSrements. We believe
that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusion8 relating to going concern
In audrting the financial statements, we have concluded that the Directors, use of the going concern basis of
accounting in the preparation of the financial stalements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or
condilions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going
concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responslbilities of the Directors with respect to going concern are described in the
relevant Sections of this report.
Othèr Infonnatlon
The other information comprlses the information Included in the annual report other than Ihe financial statements
and our auditor's report thereon. The DirectOTS are responsible for the olher information contained within the annual
report. Our opinion on the financial stalements does not cover the other information and we do nol express any form
of assurance conclusion thereon. Our responsibility is to read the other infonnation and, in doing so. consider
whelher the other information is materially inconsistent with the financial statements or our knowledge obtained in
the course of the audit, or othe￿iSe appears to be materially misstated. If we identify such material inconsistencies
or apparent material misstatemenls, we are required lo determine whether Ihis give5 rise to a material misstatement
In the financial statements themselves. If. based on the work we have perfomied, we conclude that there is a
material misstatement of this Other information, we are required 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
Matters on which we are required to report by exception
We have nothing to report in resped of the following matter5 in relation lo which the Charities (Accounts and
Reports) Regulations 2008 Tequire us lo report to yosj if, in our opinion:
the information given in the finanaal statements is inconsistent in any material respect with the Directors,
report., or
sufficient accounting records h8ve not been kepl- or
the financial statements are not in agreement with the accounting records., or
we have not received all the information and explanations we require for our audit.
Responslbilities of Directors
As explained more fully in the statement of Dirèctors, responsibllities, the Direclors are responsible for the
prepaTation of the financial statements and for belng satisfied that they give a true and fair view, and for such
intemal control as the Directors determine is necessary lo enable the preparation of financial statements that are
free from material misstatement, whether due to fraud or error. In preparing the financial statements, the DireGtors
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 concem basis of accounting unless the Directors either intend
to liquidate the charitable Gompany or to cease operations, or have no realistic alternative but to do so.
Auditorf• re•ponsibllltie8 for the audit of the flnancial 8tstements
We have been appointed as auditor under section 65 of the Charities Act (Northern Ireland) 2008 and report in
accordance with the Act and relevant regulations made or having effect thereunder.
Our objectives are to obtsin reasonable assurance about whether the financial statements as a whole are free from
malerlal misstalemenl, whether due to fraud or error, and to issue an audllor's report that indudes our opinion.
Reasonable assurance is 8 high level of assurance bul is nol a guarantee that an audil conducted in accordance
with ISAS (UK) will always detect a materlal misstatement when il exists. Misslatemenls can arise from fraud or
error and are considered material rf, indivldually 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 procedure8 are capable of detecting irregularities, induding fraud, is detailed below.
Our approach to Identifying and assessing th8 risks of material misstatement in respect of irregulaTitiès, including
fraud and non-compliance with laws and regulations, was as follows..
the engagement partner ensured Ihat the engagement team collectlvely had the appropriate competence,
capabilities and skills lo identify or recognise non-compliance with applicable laws and regulations-.
we idenirfied the laws and regulations applicable to the company through discussions with trustees andlor
senior management, and from our commercial knowledge and experience oflhe sector.,
we focused on specific18ws and regulations which we considered may have a direct material effect on the
financial statemenls or the operations of the charity. including Companies Act 2006. laxation legislation,
data protection, anti-bribery, employment, environmental and health and safety legis181ion.,
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 instance5 of non-compliance IhroughoLrt the audit.

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 Gharily's financial statements to material misstatement, including obtaining an
understanding of how fraud might occur, by..
making enquiries of management as to where they considered there was susceptibility to fraud, their
knowledge of adual, suspected and alleged fraud,. and
considering the internal controls in place to mltigate risks of fraud and non-compliance with laws and
regulations.
To address the risk of fraud through management bias 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 delemiining the accounting estimates set out In
Note 2 were indicative of potential bias., and
inve8tigated the rationale behind significant or unusual transactions.
In response to the rlsk of irregularities and non-compliance with laws and regulations. we designed procedures
which induded, but were not limited to..
agreeing financial statement disclosures lo underlying supporting documentallon.,
reading the minutes of meetings of those charged with governance; and
enquiring of management as to actual and potential litigalion and claims.
There are Inherent limitations in our audlt procedures descrfbed above. The more removed that laws and
regulations are from financial transactions, the less likely il is that we would become aware of non-compllance.
Auditing standards also limit the audit procedures required to identify non-complian￿ with laws and regulations to
enquiry of the directors and other management and the inspection of regulalory and legal correspondence, if any.
Materlal misstatements that arise due to fraud can be hardar to detect than those that aris8 from error as they may
involve deliberate concealment or collusion.
Use of our r•port
This report is made solely to the company's members, as a body. in accordance with section 391 of the Companies
Acl 2014. Our audit work has been undertaken so that we rnight stale to the company's members those matters we
are required lo state to 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 Ihe company and the company's memb&rs as
body, for our audit work, for this report. or for the opinions we have formed.
Angela Cralgan (Senior Ststutory Auditor
for and on behalf of Harbinson Mulholland
Chartered Accountants
ststutory Auditor
Cenlrepolnt
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 ofthe CompaniesAd 2006.

SHELTER, CAMPAIGN FOR HOMELESS PEOPLE (NORTHERN IRELAND)
LIMITED
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
Unrestrfcted Restricted
fund8
funds
Total
2024
Total
2023
Notes
come and endowments from:
Donations and legacies
Charitsble activities
Investments
Other income
72,258
87,433
816
1,810
1,500
362,171
73,758
449,804
816
1,610
67,939
455,080
1,012
1,235
Totsl income
162,117
363,671
525,788
525,266
endlture on:
Charitable activities
Other
213,866
363,671
577,537
551,608
35,225
12
Total re8ourc•8 exp•ndod
213.866
383,671
577.537
586,833
Net expenditure for the yearl
Net movement In funds
(51.749)
(51,749)
(61,567)
Fund balances at 1 April 2023
173,035
4,589
177,624
239,191
Fund balances at 31 March 2024
121,286
4,589
125,875
177,624
The statement of financial activities Includes all galns and losses recognised in th8 year.
The statement of financial activities includes all gains and1088es recognised in the year. All income and
expenditure derive from continuing activitie5.
The statement of fin8naal activities also complies with the requirements for an income and expenditure account
under the Companies Act 2006.
The notes on pages 14 to 24 form pgrt of these financial ststements.
10-

SHELTER, CAMPAIGN FOR HOMELESS PEOPLE (NORTHERN IRELAND)
LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2024
2024
2023
Notes
Fixed assets
Tangible assets
Investments
14
15
20,246
150
18,050
150
20,396
18.200
Current a•sets
Debtors
Cash at bank and in hand
16
7,353
160,825
4,950
206,759
168,178
211,709
Credltorn: amount• falllng due withln
one year
17
(27,4741
(17,060)
Net current assets
140,704
194,649
Totsl assèts less current liabilltle8
161,100
212,849
Creditors: amounts falling due after
more than one year
18
(35,225)
(35,225)
Not a8sets excluding p8n81on liablllty
125,875
177,624
Net a88ets
125,875
177,624
The funds of the company
Restricted income fijnds
Unrestricted funds
22
4,589
121,286
4,589
173,035
125,875
177,624
The Gompany ts entitled to the exemption from the audit requirement contained in sectlon 477 of the Companies Act
2006, for the year ended 31 March 2024, although an audit has been carried out under section 65 of the Charities
Act (Nl) 2008 .
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006
with respect to accounting records and the preparation of financial stalements.
The members have not required the company to obtain an audit of its financial statements under the requiremerrts
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 applicable to companies subject
to the small companies regime.
11

SHELTER, CAMPAIGN FOR HOMELESS PEOPLE (NORTHERN IRELAND)
LIMITED
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 2024
Thé financial statements were approved by the Directors on 27 November 2024
M Fenton
Chairperson
Company registration number N1014542 (Northern Ireland)
12-

SHELTER, CAMPAIGN FOR HOMELESS PEOPLE (NORTHERN IRELAND)
LIMITED
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2024
2024
2023
Cash flows from operating activiti88
Cash absorbed by operations
24
(37,234)
(30,971)
Investlng actlvltles
Purchase oftsngibl8 fixed assets
Investrnent income received
(9,516)
818
{12,552)
1,012
Net ca*h used In Invejtlng actlvltle8
(8,700)
(11,540)
Net ca8h u•ed In flnancing •¢tlvltles
Not decrease In cash and ca8h equlvalonts
(45,934)
(42,511)
Cash and cash equivalents at beginning of year
206,759
249,270
Ca8h and ca8h equivolent8 at end of year
160,825
206,759
13

SHELTER, CAMPAIGN FOR HOMELESS PEOPLE (NORTHERN IRELAND)
LIMITED
STATEMENT OF CASH FLOWS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Critl¢al accounting estimates and judgements
In the application of the company's accounting policies, the Directors are required to make judgements,
estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent
from other 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 estimates and undedying 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 fu1U￿ periods where the revision affects both current and fvture
periods.
Tangible fixed a6sets- The annual depreciation charge on fixed assets depends primarily on the estimated
lives of each type of asset and eslimales of residual values. The directors regularly review these assel 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 concerned. Changes in asset lives r2n have a significant
impact on depreciation and amortisation charges for Ihe perfod. Detail of the useful lives Is induded in the
accounting policies.
Accountlng pollcle8
Charity information
Shelter, Campaign For Homeless People (Northem Ireland) Limited is a private company limited by guarantee
incorporated in Northern Ireland. The registered office is Offices 2-3 4th Floor, 58 Howard Street, Belfast,
Antrim, BT16PJ.
2.1 Accounting convention
The accounts have been prepared in accordance with the the Companies Acl 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)
(as amended for accounting periods commencing from 1 JanLbary 2016). The company is a Public Benefit
Entlty as defined by FRS 102.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary
amounts in these financial statements are rounded to the nearest £.
The accounts have been prepared under the historical cost convention.
2.2 Golng concern
At the lime of approving the financial statements, the Direclors have a reasonable expectation that the
company has adequate resources 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 Charitsble funds
Unrestricted funds are available for use at the discretion of the Directors in furtherance of their charitable
objectives.
Restricted fund5 are subject to specific conditions by donors or grantors a5 lo how they may be used. The
purposes and uses of the restricted funds are set out in the notes to the financial statements.
2.4 Income
Income is recognised when the company is legally entilled to it after any performance Gonditions have been
met, the amounts can be measured reliably, and it is probable that income will be received.
14-

SHELTER, CAMPAIGN FOR HOMELESS PEOPLE (NORTHERN IRELAND)
LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies
(Contlnued)
Cash donations are re¢ognis8d on receipt. other donations are recognised once the company has been
notified of ihe donation, unless performance conditions require deferral of the amount. Income tax
recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of
the donats'on.
Legacies are recognised on receipl or otherwise if the company has been notified of an impending
dislribution, the amount is known. and receipt is expected. If the amount is not known, the legacy is Irealed as
a contingent asset.
2.5 Expenditure
This comprises all resources applied by the charlly when working to meet its charitable objedives. This
includes support costs allocated to acllvilies on the basis of lime spent on those activities. Support costs are
those costs inGurred directly in support of expenditure on the objects of Ihe charity and include the costs of
maintaining the office.
2.6 Tanglble flxed assets
Tangible fixed assets are inftialty measured at cost and subsequently measured at cost or valuation, net of
depreciation and any impaimient losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their
useful lives on the following bases..
Omagh tenants
Office equipment
Computer sofvare
The gain or loss arising on the disposal of an asset is detemiined as the difference between the sale
Proceeds and the carrying value of the asset, and is recognised in the statement of financial aclivilies.
200/0 Straight line
20 % straight line
330/0 Straight line
2.7 Flxed a8set Investments
Fixed asset investments are initially measured at Iransaction price excluding transaction ¢osts, and are
subsequently measured at fair value al each reporting date. Changes in fair value are recognised in net
incomel(expenditure) for the year. Transaction costs are expensed as Incurred.
2.8 Impairment of fixed assets
At each reporting end date. the company reviews the carying amounts of Its tangible assèls to detemine
whether there is any indication that those assets have suffered an impairment loss. If any such indication
exists, Ihe recoverable amount of the asset is estimated in order to determine the extent of the impairment
loss (if any).
2.9 Cash and cash equivalents
Cash and cash equivalents include cash in hand. deposits held at call with banks, other short-term liquid
investments with original maturities of three months or less. and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.
15-

SHELTER, CAMPAIGN FOR HOMELESS PEOPLE (NORTHERN IRELAND)
LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies
(Continued)
2.10 Financial instruments
The Company has elected to apply the provlsions of Section 11 'Basic Financial Instruments, and Section 12
'Other Financial Instruments Issues, of FRS 102 lo all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes paty to
the contrdctLJal provisions of the instrument,
Flnancial assets and liabilities are offsel, wilh the net amounts presented in the financial statements, when
there is a legally enforceable right to set off the recognised amounls and there is an intentlon to settle on a
net basis or to realise the asset and settle the liability simultaneously,
Basic flnanclal assets
Basic financial assets, which include debtors and cash and bank balances. are initially measured at
Iransaction price including transaction costs and are subsequenlly Garried al amortised cosl using the
effective interesl method unless the arrangement constllutes a financing Iransaclion. where Ihe transaction is
measured at the present value of the future receipts discounted at a market rale of interest. FlnanGial assets
classified as receivable within one year 8re not amorti5ed.
Baslc flnancial liabillties
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless
the a￿angement constitutes a financing transaction, where the debt instrument is measured at the present
value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable
within one year are not amortised.
Debt instruments are subsequently Garried at amortised cost, Using the effective interest rale melhod.
Trade creditors are obligations lo pay for goods or services that have been acquired in the ordinary course of
operations from suppllers. Amounts payable are classified as current liabilities if payment is due within one
year or less. If not, they are presented as non-current liabilities. Trade creditQTS are recognised initially at
transaction price and subsequently measured at amortised cost using the effective interest method.
Derecognitlon of flnanclal Ilabllltles
Financial liabilitles are derecognised when the compan￿$ contractual obllgations expire or are discharged or
cancelled.
2.11 Employ•e beneflts
The cost of any unu58d holiday entitlement is recognised in the period in which the employee's services are
received.
Termination benefit5 are recognised immediately as an expense when the company is d8monslrably
committed to terminate the employment of an employee or to provide termination benefits.
2.12 Retlrement boneflts
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
16-

SHELTER, CAMPAIGN FOR HOMELESS PEOPLE (NORTHERN IRELAND)
LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Income from charitable activities
Unrestrictsd Restricted
funds
funds
2024
2024
Total Unrastricted Restricted
fund8
funds
2023
2023
Total
2024
2023
Charitable Income
Grants and contracts
Fuel income
Rental income
NIHE PIF
National lottery funding
48.409
1,055
39,969
355,171
401,580
1,055
39,969
32.729
1,728
38,640
358,182
390,911
1.728
38,640
6,801
17,000
6,801
17,000
7,000
7.000
87,433
362,171
449,604
73,097
381,983
455,080
Donations and legacle•
Unre8tr1cted Restrlcted
funds
funds
Total
2024
Total
2023
Don8tion8
72,258
1,500
73,758
67,939
For the year ended 31 March 2023
67,939
67,939
All donalions prior year were unrestricted; a single restricted donation was made in the Current year.
Inve*tments
2024
2023
Bank Interest
818
1.012
All investment income in the current and prior year was unrestricted
Other incomo
2024
2023
other trading activities
1.610
1,235
17

SHELTER, CAMPAIGN FOR HOMELESS PEOPLE (NORTHERN IRELAND)
LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Other Income
{Contlnued)
All other income in the current and prior year was unrestricted
Charltable activltle8
2024
2023
Staff costs
Depreciation and impairment
Charitable activities undertaken directly
328,061
4,008
134,718
342,327
3,360
147,408
466.787
493,095
Share of support COBts (see note 11)
Share of governance costs18ee note 11)
106,168
4,584
54,733
3,780
577,537
551,608
Analysis by fund
Unrestricted funds
Restricted funds
213,866
363,671
149,405
402,203
577,537
551,608
For tho year ended 31 Mar¢h 2023
Unrestricted funds
Restricted funds
149,405
402,203
551.608
Net movement In funds
2024
2023
The net movement in funds is staled after chargingl(crediting)-.
Fees payable for the audit of the charity's financial statements
Depre¢iation of owned tangibl8 fixed assets
4,584
7,320
3,780
7,057
Dlrectors
None of the Directors lor any persons connected them) received any remuneration or benerrts from the
ompany during the year.
18-

SHELTER, CAMPAIGN FOR HOMELESS PEOPLE (NORTHERN IRELAND)
LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
10 Employ8e8
The average monthly number of employees during the year was..
2024
Number
2023
Number
23
24
Employment CO8t4
2024
2023
Wag8s and s81arie8
Social security costs
other pension costs
386,445
28,306
7,645
345,961
19,008
6,859
402,396
371,828
The total amount of employee benefits received by Key Manageffl8nt personnel in the year was £82,187
(2023.. £79,477)
The Key Management personnel comprise of the Director and the Area Manager.
There were no employees whose annu81 remuneration was more than £60,000,
19-

SHELTER, CAMPAIGN FOR HOMELESS PEOPLE (NORTHERN IRELAND)
LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
11 Support cost8
Support Governance
costs
costs
2024
2023
Staff costs
Depreciation
Telephone
Insurance
Infonnation Technology
Sundry
Subscription8
Postage and stationery
Repairs and maintenance
Heat and light
Rent and rates
Professional fees and cours8S
74.335
3,312
2,804
1,700
2,610
781
845
30
6,896
3,388
6,921
2,744
74,335
3,312
2,804
1,71X)
2,610
781
29,501
3,696
3,124
1,925
3,461
2,233
597
27
1,756
896
7,517
30
6,896
3,388
6,921
2,744
Audlt fees
4.584
4,584
3,780
106,166
4,584
110,750
58,513
Analysed beiween
Charitable activities
106,166
4,584
110,750
58,513
12 Other
Totsl Restricted
funds
2024
2023
Supporting people reseNes repayment
35,225
13 Taxation
The charity is exempt from laxation on its activities because all its income is applied for charilable purposes.
20-

SHELTER. CAMPAIGN FOR HOMELESS PEOPLE (NORTHERN IRELAND)
LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
14 Tangible fixed assets
L•o$ohold
Improvom&nts
Omagh
tenants
Offic•
•qulpment
Computer
#oftware
Cost
At 1 April 2023
Additions
53,379
49.821
8,457
42,728
1,059
23,891
169,819
9,516
At 31 March 2024
53,379
58,278
43,787
23.891
179,335
Depreciatlon and Impalmient
At 1 April 2023
Depreciation charg8d in the year
53.379
42,194
2,889
34,708
3,017
21,488
1,414
151,769
7.320
At 31 March 2024
53,379
45,083
37,725
22,902
159,089
Carrying amount
At 31 Marth 2024
13,195
6,082
989
20,246
At 31 March 2023
7,627
8,020
2,403
18,050
21

SHELTER, CAMPAIGN FOR HOMELESS PEOPLE (NORTHERN IRELAND)
LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
16 Fixed asset invostments
Listed
Invastments
Cost or valuation
At 1 April 2023 & 31 March 2024
150
Carylng am¢unt
At 31 March 2024
150
At 31 March 2023
150
16 Debtor8
2024
2023
Amounts falling duo wlthln one yaar:
Other debtors
7.353
4,950
17 Credltors: amount• falllng due within one year
2024
2023
Trade creditors
Other creditors
Accruals and deferred income
11,168
10,410
5,896
2,545
7,499
7.018
27,474
17,060
18 Creditors: amounts falllng due after more than one yéar
2024
2023
Other creditors
35,225
35,225
19 Retirement benefit schemes
2024
2023
Defined contributlon schemes
Charge to profit or loss in respect of defined contribution schemes
7,645
6,859
The company operates a defined contribution pension scheme for all qualifying employees. The assets of the
scheme are held separately from those of the company in an independently administered fund.
-22-

SHELTER, CAMPAIGN FOR HOMELESS PEOPLE (NORTHERN IRELAND)
LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
20 Unrestricted funds
Th8 unrestricted funds of the charity comprise the unexpended balances of donations and grants which are
not subject to specific Gonditions by donors and grantors as to how they may be used. These include
designated funds which have been set aside out of unrestricted fvnds by th8 trustees for specific purposes.
Transfers At 31 March
2024
At 1 April
2023
Incomlng
resource8
Resources
expended
General funds
173,035
162,117
(213,866)
121,286
Provlous y•ar:
At 1 Aprll
2022
Incomlng Resources
resource•
expended
Tran￿ern At 31 March
2023
General funds
184,926
143,283
(149,405)
(5,769)
173.035
21 Analy81• of net a88ets between funds
Unre8trlctsd
funds
2024
Re8tricted
funds
2024
Total
2024
At 31 March 2024..
Tangible asset8
Investments
Current assetsl(liabilities)
Long temi liabilities
20,246
150
136,115
(35,225)
20,246
150
140,704
(35,225)
4,589
121,286
4,589
125,875
Unre8trlctsd
funds
2023
Ra8trl¢tad
funds
2023
Total
2023
At 31 March 2023:
Tangible assets
Investments
CU￿ent assetsl(liabilitiesl
Long temi liabilities
18,050
150
154,835
18,050
150
194,649
135,225)
39,814
(35,225)
173,035
4,589
177,624
-23-

SHELTER, CAMPAIGN FOR HOMELESS PEOPLE (NORTHERN IRELAND)
LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
22 R8strlcted fund•
Th8 restricted funds of the charity comprise the unexpended balances of donations and grant5 held on trust
subject to specific conditions by donors as to how they may be used.
Movement in funds
Incornlng
R•$ourceJJ
Bal•n¢• at
r•gourco8
oxp¢nd•d 31 March 2024
Balan￿ at
l Aprll 2023
Supporting People 23124 (Omagh)
Supporting People 23124 Istrabane)
Electrical safety council
PHA Funding
Children in Need
Other
164,350
193,821
(164,350)
1193,821)
1,589
1,589
4,000
(4,000)
3,000
3,000
1,500
(1,500)
4,589
363,671
(363,671)
4,589
Expenditure in the prior year includes a disputed estimate of £35,225 of historic surplus funds wrthin
supporting people that are potentially due to be paid back to the Northern Ireland Housing Executive over
three year period.
23 Related party tran8actlon8
There were no disclosable related paty tr8ns8Ctions during the year (2023 - none).
24 Ca•h gonerat•d from operatlon8
2024
2023
Deficit for the year
(51,749)
181,567)
Adjustments for..
Investment income recognised in statement of financial activities
Depreciation and irnpairment of tangible fixed assets
(816)
7,320
(1,012)
7,056
Movements in working capital..
{Increase)Idecrease in debtors
Increase in creditors
{2,403)
10,414
2,479
22,073
Cash absorbed by operatlons
(37,234)
(30,971)
-24-