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 proedIng, 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 Soare 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 otheiSe 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 aangement 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 Tranern 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 CUent 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-