Vlctlms And Survlvors Twst Company Llmlt•d by Guaranta• Flnanclal Stal•monts Year Ended 31 March 2023 Company No: N1042432 Charlty No: NIC100820 Vlctlms And SuTvlvors Trust Table of Contènts Year Ended 31 Mareh 2023 Page Gompany Informallon Retx)rt of the Trustees Re5)ort of the Independent Examiner Statement of Flnanclal A¢livlb85 Balance Sheet Notes lo th8 Flnan¢lal Stalements 7-11 Vlctlms And SurvlvoT5 Trust Informatlon Year Ended 31 MarGh20ZJ Truslegs Th? Tfu51ees who seN¢d the charity durin9 th8 perh￿ were a$ folltyvs: Michael Magee- Reslgned 1 Jun8 2022 Eugenia Tohim Marttn Ham Gerard Heatley Janel Donnelly Sean Teggart Chlsllna Connolly- Appolnl8d 26 Oclob9r 2022 Rosemary Lawfor- Appointed 26 October 2022 Chalrp•rBon Janel Donnel Relli8terèd Officè Unil 12. Sttial Economy Willago Hannahslown Hll Belfast 8T17 OXS Ind•p¢ndent Examlner Arro Group Lld Accoun￿LS 254 Suffolk R￿d B911asl BT119PB Vlctlms And Survlvors Trust Report of the Tru$t•w Year Ended 31 March 2023 ObJe¢tlves and Actlvltles W851 Bellasl 8S 3 community h8s suffeied 81gnlflcant loss and Irduma ovèr tha P8Tlod of th8 troubleslconfllct. VAST Yras established lo help irtdivlduals and famllies diredy affecled by Ihe events thal oCCur￿d durin9 the Iroubleslconfllcl in lieland. Th8 organisalion aims lo a¢Jdr8ss 8 leg¥¢y ol physical and ment21 pain. unryemployablity, broken homès, la&k ol Confider￿,I0W self- e51eem. social Isolation. poverty. and marginallsalion. VAST'S Pfim8ry actsvlty Is lo supporl vldlms and suryivors of tho 1roubl88konltlct in Iréland through o rang& of grass rool-bgsod re3111ence programmes and lallored and speciaisl health and wellbek)g 68Jwices. Vl¢lims and Survivors Trust off81 coplng mechanlsms lo amgliorale the sulf8ring of Ihos8 aff&LXed by th8 confNcl ancl lo enable p?rliGlpanls lo re4ngage in educallon81 and ￿¢•81 spheres as part of re-inteorallon Snto normal 50¢iely. Our coro busln¥ss include8 off&rlng support, advSce, fri8ndshSp, and involvemenl In a physically and emolonally safe environment lo rfcUMslsuNlvors so that they ¢an tell their petsonal story, rebuSld s¢lf-esteem. confidanc8. and social contaGi as a way ol movlng toward5 closure ond healing. The IN81ees h8vg had regard lo thè guidance Issued by Ihe Charity Commlsslon oft wblle bènéfrt, Achlev•rngnls •nd P&rformon¢e Under our sKlal support programmes, we ran dropth days. yoga classes and three re¥4t8s throughout th8 yoar. Under our ptsrsonal and prolès8lono1 development programrn85. we ran numerou$ Ifalnlng se881ons. arts c188ses. and re811IenGg Our Mental heallh covefed our compllmanlary therapies and our talking thgraples. Undw Our compllmenlary Iheraple$ we dellvered 250 hours ¢1 cumplimenlary Ih8r8plgs wllh SO paople b8n•filing from Iheso. Ow talklng Iheraplas delivgrèd 145 sesslons to 18 ¢llents. ObJe¢tlv•s To a(fvance education and provido rgli&1 ￿ persons who have b•8n dir8cUy affected by tha conflict wlhin Ireland. Our programs offer relid and enh?nGed conlidgnce to people aviecled by ongolrKJ ¢onflict.relaled trauma. VAST provides a holisllc response to tho person's needs, Includlng a rang8 of healt￿related inlervenfjcffls and roforrals whgn apprDprtate. To rèllov8 n8•d and hardship. prsserye, and prolecA Ihe health of persons who have been directly affgQt¢d by the conflict Mlhln Ireland. Tho Impact of Ih8se sarvlc8s ha$ been Ille for thè ear 2,448 3.460 5.908 Tr8nsler8 between lunds Nel rnovemgnl in lunsys roto1 funds brought forward 2,448 11.032 3,460 545 5.908 11,577 1.743 9,834 Total Funds Carried Forwgrd 13.480 4,C#J5 17,485 11,577 The slatemenl of flnanclal acllvltl8B Indud8s all gains and losse3 recognlsed In the year. All incom8 and oxpendilure d¢fiVe from conl¥iuing actiwli88. Vlct5ms And SuNlvors Trust Balanoo Shggt As al 31 Marth 2023 Note 2023 2022 Flxèd Assets Tanglblè asse1s 10 132 176 Currènt Assèts Cash 81 b8nk and in hand 17.777 12,601 Total Current A5set5 17,777 12,601 Credllors.. amounts falllrg du8 wllhln one y•8r 11 (4241 (1,2001 NET CURRENT AssErs 17.353 11,401 NET ASSETS 17.485 11.577 R6prfrsont•d by.. Funds Unreslrlcled Fund$ R&strl¢ted Funds TOTAL FUNDS 12 13,480 4,005 17,485 11.032 545 11,577 For thé year end8d 31 March 2023 th8 company wa& enllugtt lo exemplbn from audll undor s•ctlon 477 01 the cL￿panIeS Acl 2006 relating Io 8m811 companles. Trusl¢¢s' respon$lbllities'. Th8 members have not roqulrod th8 company to obtaln an audll ol Its accounts for Ihfj year In quasllon In acctxdanc• th sectton 476. and The trusle83 acknowledge theli respMslbO1005 for complylng wlth the requlroments of the Act ￿th respect to accounllng record8 and the prepar8llon 01 accounts. These aeeounis h¥￿ been prepared In a¢cofdance wlth Ihe provislons applicab￿ to etrfnpan1•5 subject to Ihg small CDmpanl86' regime. These financial 51alemenls were approvgd by Ihe rr*mb8r$ of the ￿￿M￿le0 and authorised for issue on the and arg slgned on Ihoir behalf by.. Go rd Hlatltsy rrrustee) Company Reglstr8ti¢n Numbef: N1042432 Charfly Registration Numbei: NIC100820 The noles on pages 7 to 11 fom) part ofthese f¥)8n¢i81 statements. Victims AThJ Survivors Trust Notes to th¢ Financial St¥t•ments for the year ended 31 March 2023 1 ACCOUNTING POLICIES The principal accountlng pollcles adopted. judgements and key sources of estlmafjon kn the preparatlon oflhe finan¢lal 5ts1emenl8 are as follows.. a) Basis of preparation The flnan¢i81 $lalemenls have been prepared in accordance ￿th Accouniing and Reporting by Charilie5.' Statement of Recommended Pracllce applicable lo eharilies Preparing thèir a¢¢ounls In 8ceordance with the Financial Reporting Standard applicable in IhÈ UK and Rèwblic of Ireland (FRS 102> leffe¢liv8 1 J8nupAy 20151- (char￿￿6 SORP IFRS 102). and the Cornpanles Acl 2006. bl Prèparalion of acctsunis on a 90Sng concern basis Du$ lo the level ¢1 r8seNes In place the trustees oss8SS that th8 charlty L8 a golng concem. c} Fund Accountlng Gen?ro1 funds are unreslrtcted funds whlch aro availablè for use al thè ths¢TetEon of tha Trust868 kn lurtherance of the 9èn&ral oblecllves of lh8 Charity alKI whlch have not bgen Oesignaled for other purposgs. DesSgnated lunds comprlse unrestrtGled funds Ihat have been set aside by the TA￿188$ for partlcular purposes. Gen8r81 lunds may b& Iransl8rred to deslgn8ted funds wher& Trustees wish lo use these fund5 for 8 speclfic purpose. Such funds may bg Iransferred back to general funds orKe the crflerla lor Ihe deslgnauon have been rnel crf are no longer ¥ppllcabl8. Re$trtclgd funds are funds whlch arfj lo b8 used In a￿ar￿ance wllh spoclflc restrtctlons Irrwed by tlonors or whl¢h h8v8 b88n folsed by the Cheiily lor parlicular purposes. The cost of r8islng and aclmlnlslerlng Such fund8 are chafged 8gain81 the 8pècllle fund, The alm and use of reslrfcled fund8 Is sel wl in the notès to Ihe financlal sla¢ements. Re$lfiCtetJ funds may only be transferred to oeneral or designated lund$ one& the ¢riieiS8 for resirfcllon havg been dlscharged or no longqr 8ppIy. dl Inwme Re¢ognlllon PollGles Items of ineom¢ ale recognlsed and Included in the accounts when 01101 th? follovAng crfl?ffla gre met.. Thè ¢h•rity has 6nllUtrnenl to the f￿d$- any perfamiance condlllons allached lo Ihe Ilem of Incom8 has bg8n mel or aro fiJlly wiihln the control ol the chartly. Iherg15 $uffld¥nl ¢ertalnty that rs)celpl ol the Incom018 conslderèd probable., and Iho amount can be m8asui6d r811ably. e) Donated services and faulilles In a¢¢ordance wilh the Chadtlès SORP {20151. the general volunteer timg of supporters Is not recognlsed. fj Inl?resl Recglvable Interest Ivnds he]d on dep05il is indvd¢d when re¢eivat4e and the amount Can bo mo88ured reliably by the ¢harity: th1518 normally upon rtollficotion of Ihg Inlergsl paid or payable by Ihg Bank. 91 Exp9nditufO expenditure is re¢ogni$ed oncè Ihere is a legal or constructive obfigation lo make a paym•nt io a third paty. il 15 probable thal settlefflgnl wdl 08 rgquirqd and th8 amount of1he Obl￿￿.0ft can be measwad Teltably. Éxpenditure is classified und9r tho following aclivity headings.. Expend5￿{¢ on charKablg 8Ctlvilles Includes the prorrrfjoon and d8v8lopm8nt of rnLtslc and actlvitles Ur￿0rtak8n to furthar the puffjoses of the cherily and thelr associated support costs Other exp8ndllurg repmsgnls those items not falllng Into any other heading Vlctims And SuNlvor8 Trust Nots$ to thè Financial Statem•nt$ for Ihe year ended 31 Ma￿h 2023 I ACCOUNTING POLICIES Icontlnuedl h} Cash al bank and In hand Cash al bank and cash In hand Indudes cash and Short temi h5ghly Ilquld Inveslments wlth 8 short maturity of ihree months or les8 from the Q81e of acquisitlon or opening the deposil or sirnilar account il Allocation o15UPPOrt cosls Svpport C051s are thost luncllons that assist Iho work ol th8 chaniy bul do notdlreeuy undgrtake c*aritabl8 acIl￿tIes. Support Costs indude back office costs. finance, personnel. payroll and governan￿ costs whSch support the charity'$ programmes and acbvili8s, These costs have been ollo¢aled lo expondiiuro on chaniable activit￿. 11 Tangibl6 Flxed Agsèts Individual fixed assets are C8￿1311Sed at cost and are depreclafed over Ihelf estknaled useful e¢ontthlc Ilves on a redu¢tng b8lance basis as lollows.. Asset Catogory: Fixtures, Filtiny5 & Equlpmenl Annual Ratè 25% Reducing balarKe bas18 The carrylng values ol tsnglbla flxed ass•ts are revlewed for Impalmient vthen ev8nl8 orclrcumstanc&3 Indl¢ale the carrylng value may not be recoverable kl Dtsblors Trade and other debiors gre recognlsed al the selllem¢nl ampunl due after ony trad¢ dlscounl offefad. Prepayments are valued al the amounl prepold after laklng accounl of any trade dlscounl duè. [} Creditors and Provi5hJn5 Cr8dllors and prov151on5 ar8 recognlsed the charity has a prèsenl obllgation fésultirtg from a pasl ev¢nt Ihal will probably rasull in the Iran8f•r ol funds lo a Ihlrd party and th8 amounl rlue lo sellle Ihe oblS9atson can be measurèd or estimated r8l¢ably. Creditors and provl$lons ar8 nomially recognlsed al their settlement amount after 811owlng lor any trade dlseounts duo. ml Flnancial instruments Thg charlly only hag finan¢ial assets and financ4al Ilabili1188 of a klnd Ihatquallfy as baslc flngrKlal Instruments. Baslc financlal In51rumenl8 8rg Inlti8lly ￿cOgnISed 8t Iransaction vduo and subsgqu•nlly m￿sUred al Ihglr $e1lgm8nlvaluè wllh th9 éxce￿1On of baiik loans whlch 8ie subsequently measured Bt the carryin9 valu8 plus accrued Inte￿$1 les$ r¢paymenl$. The flnancing charge lo expenditure Is at a Gon$lant iale calculated uslng lh6 8ffective Interest method nl Taxaiion The eomp8ny is a reglslered charity 8nd the tharltsble lax exemptlons arè th8reforo belng dairn8d to the axlenl that lrtccm8 andlor galns are applicable and Bpplled to charitable purp0585 OW. Thesg gxamption$ wlll remain in ptO¢9 88 long 88 Incorne and expendllure Is applled lo charttable purposes only. VictÈms And Survivors Trust Not•s to the Financial Statomènts for Ihe year ended 31 March 2023 2 Legal Ststu$ of the Charlty The Is a company limited by guarantee and has no Share Ca￿ts1. 3 Incom• from Oonatlon5 and Logaeles Unrestricted Restri¢t Total Funds 2023 Total Funds 2022 Sales & Donalion5 2,549 2.549 3.756 Total 2.549 2.549 3.756 4 In¢ome from Charltsble Actlvltle& Unrestrlctèd Ro$trlct•d Total Funds 2023 Total Funds 2022 Vicllm8 And SU￿1V0￿ Sèrvb¢• Vlct1rn5 And Survivors Service 8elfasl City Council Tolal 122,650 1.310 122,650 1.310 108,575 1,461 110.036 123.960 123.960 S Results for the year The results for th¢ year hos been arrived al aliar chaoing tha folkn¥ing- Total Funds 2023 Total Funds 2022 Dopreclatlon 59 6 An•lysls of expendlture on charllabl• Kllvllles: Unrestrlded Fyndg RestrlGted Fund$ Totsl Fund8 2023 Total Fund5 2022 Programme Cogis Personal & Professional Refreshments Soclal Support MentBI Health Respl18 Runnlng Cos15 Rent. Power & Insura￿¢ Office expenses Tg1gphon8llntemgt Therapy Room Refurb Support Gosls {see note 7) Wages & Salafles Travelllng & Sut$51stencg Sundry Total 1,581 9.373 289 6.336 12,075 2,437 2,755 18,422 928 1,747 850 1,594 53,460 203 9,742 474 7,810 12,955 5.669 1.031 19.038 918 931 9,742 474 7,810 12,9SS 5.669 1.031 19.038 918 931 101 557 60.869 303 203 120.500 658 60,669 303 203 120.500 101 112,050 Vlctlm5 And Survivors Trust Not•s to the Financial Statoments for the year ended 31 March 2023 7 Analysis of governance and support costs: The charity inltlally Idenliflès the Costs of Its S￿pOrt fijncfions. 11 Ihen IdenDffles those costs vthlch relat8 to the governance run¢lion. Govern8nc6 costs and olher support Costs are aprx)rlh)ne(I separalely beiween the charftable acllvilies undertèken in the p811t￿. Refer lo the table below the basis lor apwtlonment and analysts of support and governance c0515. Total 2023 Total 2022 Bank charges AGcounlancy f88s D8prec5allon Totsl 214 400 335 1.200 59 1.594 658 8 Analy$l$ of Staff ¢08ts Durlng Ihg y&ar, no Irusle&y re¢eNed ony r*mungr8￿Qn. bgnefits In klnd nor rèlrnburn&m6nl of exp￿883. 9 Related P¥rty Tr•n$actlons Ther8 We￿ no related p8ty Iransacllons during Ihe year. 10 Tanglble Flxod AsJelB Equipm*nt Tolal Co¥1: A3 at ? Apfil 2022 Addlllons A$ bt 31 March 2013 30.828 30,828 30,828 30,828 Depreciation.. As al 1 Aprfl 2022 ChanJ8 for tha year As 9131 Morch 2023 30.652 44 30.696 30.652 44 30,696 Net Book Valu8: As al 31 Mar¢h 2022 As at 31 Mar¢h 2023 176 132 176 132 10 Vietims And Sur¥lvors Trust Notes to Ihe Flnan¢ial Statements for the year ended 31 March 2023 11 Credltors; amounts lalllng due wlthln onè year T¢lal 2023 Total 2&22 Accruals and Oelfrrred Income Pension Llability Total 1,200 424 424 1.200 12 Analysis of Movom•nts In Unrestrlctèd Fund# At 1 Aprll 2022 Incomo Exp•ndlturn Trangf•r$ Inlout Al 31 March 2023 Gen•ral fund ReslrlGled lund Total 11.032 545 11.577 2,549 123.*0 126.9)9 {101) {120.5001 1120,6011 13,480 4,005 17,485 11