Victims And Survivors Trust Company Limited by Guarantee Financial Statements Year Ended 31 March 2025
Company No: NI042432
Charity No: NIC100820
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Victims And Survivors Trust Table of Contents
Year Ended 31 March 2025
in
| Page | ||
|---|---|---|
| Company Information | 4 | |
| ReportoftheTrustees | 2 | |
| Report oftheIndependent Examiner | 3-4 | |
| StatementofFinancial Activities | 5 | |
| Balance Sheet . |
6 | |
| NotestotheFinancialStatements | 7-11 |
Victims And Survivors Trust Information Year Ended 31 March 2025
ce aneneers | nn
Trustees The Trustees who served the charity during the period were as follows:
Eugenia Tohill Martin Hamil Gerard Heatley Janet Donnelly Sean Teggart Christina Connolly Rosemary Lawlor (Resigned 1 August 2024) Philomena Morrison
Chairperson Janet Donnelly
Registered Office Unit 12, Social Economy Village Hannahsiown Hill Belfast BT17 OXS
Independent Examiner Arro Group Ltd Accountants 254 Suffolk Road Belfast BT11.9PB
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Victims And Survivors Trust Report of the Trustees Year Ended 31 March 2025
I
Objectives and Activities
West Belfast as a community has suffered significant loss and trauma over the period of the troubles/conflict. VAST was established to help individuals and families directly affected by the events that occurred during the troubles/conflict in Ireland. The organisation aims to address a legacy of physical and mental pain, un-employability, broken homes, lack of confidence, low selfesteem, social isolation, poverty, and marginalisation. VAST’s primary activity is to support victims and survivors of the troubles/conflict in Ireland through a range of grass root-based resilience programmes and tailored and specialist health and wellbeing services.
Victims and Survivors Trust offer coping mechanisms to ameliorate the suffering of those affected by the conflict and to enable participants to re-engage in educational and social spheres as part of re-integration into normal society. Our core business includes offering support, advice, friendship, and involvement in a physically and emotionally safe environment to victims/survivors so that they can tell their personal story, rebuild self-esteem, confidence, and social contact as a way of moving towards closure and healing.
The trustees have had regard to the guidance issued by the Charity Commission on public benefit.
Achievements and Performance
Under our social support programmes, we ran drop-in days, yoga classes and three respites throughout the year. Targets were excelled Under our personal and professional development programmes, we ran numerous training sessions, arts classes, and resilience classes. Our mental health covered our complimentary therapies, additional therapies and our talking therapies. Under our complimentary therapies we delivered 250 hours of complimentary therapies with 50 people benefiting from these. Our talking therapies delivered 178 sessions to 19 clients.
Objectives
To advance education and provide relief to persons who have been directly affected by the conflict within Ireland. Our programs offer relief and enhanced confidence to people affected by ongoing conflict-related trauma. VAST provides a holistic response to the person’s needs, including a range of health-related interventions and referrals when appropriate. To relieve need and hardship, preserve, and protect the health of persons who have been directly affected by the conflict within Ireland. The impact of these services has been life-changing for users and their families.
Advancement of human rights: We aid and referrals in terms of dealing with the past, specifically in relation to engaging with bodies aiming to determine the truth regarding historical murder investigations. The public benefit of our work is that individuals and families who are affected are supported and are less vulnerable or at risk. This support makes the process easier and more likely to be successful for those involved, thus helping to maximise the possibility of people getting closure and being able to move back into a shared society. This has a wider impact on the community in that it provides better opportunities for a,reconciled society.
Participating members of the group have made donations throughout the year towards the organisation, due to their kindness an amount of £1,917.56 was raised.
Registered office
Unit 12, Social Economy Village Hannahstown Hill Belfast Northern Ireland Bir GXS
Signed on behalf of the trustees
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decacch ed Danas
(Trustee)
Date: 13 Jo) 20 25
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Victims And Survivors Trust Independent Examiner's Report To The Members of Victims And Survivors Trust Year Ended 31 March 2025 a[ir][ Ended][ oe] We report on the accounts of the company for the year ended 31 March 2025 which are set out on pages7 to 13.
RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER
As the charity trustees (and also the directors of the company for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006. Having satisfied ourselves that the charity is not subject to audit under company law, and is eligible for independent examination, it is our responsibility to: e examine the accounts under section 65 of the Charities Act; follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act; e state whether particular matters have come to my attention.
BASIS OF INDEPENDENT EXAMINER'S REPORT
Our examination was carried out in accordance with the genera! Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the company and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required ir an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view' and the report is limited to those matters setWe haveout.in examinedthe statement yourbelow. charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(0) of the Charities Act. The examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any: unusual items or disclosures in the accounts, arid seeking explanations from you as charity trustees concerning any such matters.
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Victims And Survivors Trust Independent Examiner's Report To The Members of Victims And Survivors Trust Year Ended 34 March 2025 ne |
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Our role is to state whether any material matters have come to our attention giving me cause to believe: 4. That accounting records were not kept in accordance with section 386 of the Companies Act 2006; 2. That the accounts do not accord with those accounting records; 3. That the accounts do not comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the 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;
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- That there is further information needed for a proper understanding of the accounts to be reached.
INDEPENDENT EXAMINER'S STATEMENT
In connection with my examination. No matter has come to my attention:
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e which gives me reasonable cause to believe that in any material respect the requirements: e to keep accounting records in accordance with section 386 of the Companies Act 2006; and e to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities[proper][understanding][of][ the][accourits][to][ be]
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e to which, in my opinion, attention should be drawn in order to enable[a] reached
Arro Group Ltd Independent Examiners ; . 254 Suffolk Road BelfastBT11 9PB
Date: J/Y-O¢-200K
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|Victims|And|Survivors|Trust|
|Statement of|Financial|Activities|
|(Incorporating an|income and expenditure account)|
|Year|Ended|31|March|2025|
|ar|——i|
|Total|Funds|Total|Funds|
|Note|Unrestricted|Restricted|2025|2024|
|£|3|£|£|
|Income|and|endowments|from:|
|Donations and legacies|3|1,918|-|1,918|2,048|
|Charitable|Activities|4|-|131,796|131,796|124,021|
|~|is|aamn|J|OC|=|
|Total Income and endowments|1,918|131,796|133,714|126,069|
|Expenditure|on:|
|Charitable Activities|6|_|(126,631)|(126,631)|(131,143)|
|Total|Expenditure|-|(126,631)|(126,631)|(131,143)|
|a|||
|theNet year income|/|(expenditure)|for|1,918|5,165|7,083|(5,074)|
|;|
|Transfers|between|funds|
|Net movement|in funds|1,918|5,165|7,083|(5,074)|
|Total funds brought forward|15,528|(3,117)|12,411|17,485|
|Total|Funds Carried Forward|17,446|2,048|19,494|12,411|
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The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
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|Victims|And|Survivors|Trust|
|Balance|Sheet|
|As|at|31|March|2025|
|A|
|Note|2025|2024|
|£|£|
|Fixed|Assets|
|Tangible|assets|10|75|99|
|Current|Assets|
|Cash|at bank and|in|hand|19,419|15,653|
|Debtors|0|46|
|Total Current Assets|19,419|15,699|
|Creditors:|amounts|falling due within one year|11|-|(3,388)|
|erwv|Tp|||
|NET CURRENT ASSETS|19,419|12,311|
|re|yy|ee|CT,|||
|NET ASSETS|19,494|12,410|
|Represented|by:|
|Funds|12|
|Unrestricted|Funds|17,446|15,528|
|Restricted|Funds|2,048|(3,118)|
|TOTAL FUNDS|19,494|12,411|
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For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Cornpanies Act 2006 relating to small companies.
Trustees’ responsibilities: e The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and e The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ Theseregime. financial statements were approved by the members of the committee and authorised for issue on the t3/2 g/ 20237 and are signed on their behalf by:
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Gerard Heatley =
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(Trustee)
Company Registration Number: N1042432 Charity Registration Number: NIC100820
The notes on pages 7 to 11 form part of these financial statements.
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Victims And Survivors Trust Notes to the Financial Statements for the year ended 31 March 2025 iI 0 4 ACCOUNTING POLICIES The principal accounting policies adopted, judgements and key sources of estimation in the preparation of the financial statements
are as follows:
a) Basis of preparation The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective “ January 2015) - (Charities SORP (FRS 102), anc the Companies Act 2006.
b) Preparation of the accounts on a going concern basis
Due to the level of reserves in place the trustees assess that the charity is a going concern.
c) Fund Accounting General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.
Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. Gerieral funds may be transferred to designated funds where Trustees wish to use these funds for a specific purpose. Such funds may be transferred back to general funds once the criteria for the designation have been met or are no longer applicable. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of restricted funds is set out in the notes to the financial statements. Restricted funds may only be transferred to general or designated funds once the criteria for restriction have been discharged or no longer apply.
,
d) Income Recognition Policies Items of income are recognised and included in the accounts when all of the following criteria are met:
- e The charity has entitlement to the funds; e any performance conditions attached to the item of income has been met or are fully within the control of the charity. e there is sufficient certainty that receipt of the income is considered probable; and e the amount can be measured reliably.
e) Donated services and facilities ,
In accordance with the Charities SORP (2015), the general volunteer time of supporters is not recognised.
f) Interest Receivable ; Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank. g) Expenditure . Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. °
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Expenditure is classified under the following activity headings: e Expenditure on charitable activities includes the promotion and development of music and activities undertaken to further the purposes of the charity and their associated support costs
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e Other expenditure represents those items not falling into any other heading
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Victims And Survivors Trust Notes to the Financial Statements for the year ended 31 March 2025 ee
4 ACCOUNTING POLICIES (continued) h) Cash at bank and in hand Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three rrionths or less from the date of acquisition or opening the deposit or similar account
i) Allocation of support costs Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll and governance costs which support the charity's prograrnmes and activities. These costs have been allocated to expenditure on charitable activities.
j) Tangible Fixed Assets Individual fixed assets are capitalised at cost and are depreciated over their estimated useful economic lives on a reclucing balance basis as follows: Asset Category: Annual Rate Fixtures, Fittings & Equipment 25% Reducing balance basis
The carrying values of tangible fixed assets are reviewed for impairment when events or circumstances indicate the carrying value may not be recoverable
k) Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid after taking account of any trade discount due.
|) Creditors and Provisions
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimatted reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
m) Financial instruments The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at the carrying value plus accrued interest less repayments. The financing charge to expenditure is at a constant rate calculated using the effective interest method
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n) Taxation
The company is a registered charity and the charitable tax exemptions are therefore being claimed to the extent that income and/or gains are applicable and applied to charitable purposes only. These exemptions will remain in place as long as income and expenditure is applied to charitable purposes only.
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Victims And Survivors Trust Notes to the Financial Statements for the year ended 31 March 2025
a 2Legal Status of the Charity The charity is a company limited by guarantee and has no share capital.
3 Income from Donations and Legacies
| Unrestricted | Unrestricted | Restricted | Total Funds 2025 |
Total Funds 2024 |
Total Funds 2024 |
|
|---|---|---|---|---|---|---|
| £ | £ | £ | £ | |||
| Sales&Donations | 1,918 | - | 1,918 | 2,048 | ||
| a VT Total 1,918 - 1918 2,048 |
||||||
| 4 Income from Charitable Activities | ||||||
| Unrestricted | © Restricted | Total Funds | Total Funds | |||
| 2025 | 2024 | |||||
| £ | £ | £ | £ | |||
| VictimsAnd Survivors Service | - | 131,796 | 131,796 | 124,021 - |
||
| Belfast City Council Total |
; | - - |
- 131,796 |
- 131,796 |
{I I |
124,021 |
| 5 Results forthe year | ||||||
| The results forthe year has been arrived at after charging | the following: | |||||
| Total Funds | Total Funds | |||||
| 2025 | 2024 | |||||
| £ | £ | |||||
| Depreciation | 25 | 33 | ||||
| 6 Analysis ofexpenditureon charitable activities: | Unrestricted Funds |
Restricted Funds |
TotalFunds 2025 |
Total Funds 2024 |
||
| : | £ | £ | £ | £ | ||
| ProgrammeCosts Personal & Professional Refreshments Social Support Mental Health Respite Running Costs Rent, Power&Insurance Officeexpenses Telephone/Internet Therapy Room Refurb Supportcosts(see note7) Wages& Salaries Travelling&Subsistence Sundry Total |
. 7 |
- - - _- - - - - - - - - - - - - |
25 9,229 412 7,336 16,105 4,409 - 20,122 1,210 1,804 - 1,267 64,482 135 95 126,631 |
25 9,229 412 7,336 16,105 4,409 - 20,122 1,210 1,804 - 1,267 64,482 135 95 126,631 |
__ | 3,395 10,480 966 8,148 16,100 3,319 - 19,216 1,341 1,586 - 1,154 64,972 167 299 131,143 |
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Victims And Survivors Trust Notes to the Financial Statements for the year ended 31 March 2025 IIi 0909090900
7 Analysis of governance and support costs:
The charity initially identifies the costs of its support functions. It then identifies those costs which relate to the governance function. Governance costs and other support costs are apportioned separately between the charitable activities undertaken in the period.
Refer to the table below for the basis for apportionment and analysis of support and governance costs.
| Total 2025 | Total 2024 | Total 2024 | ||
|---|---|---|---|---|
| £ | £ | |||
| Bankcharges Accountancyfees Depreciation Total |
a | 232 1,010 25 1,267 |
||
| 8Analysis ofstaffcosts | Total 2025 £ |
Total 2024 £ |
||
| Gross SalariesandWages Total |
64,482 64,482 |
64,972 64,972 |
| 9 Related Party Transactions | |||
|---|---|---|---|
| Therewere no related partytransactions during the year. Duringthe year, notrustees received any remuneration, | benefits in kind | ||
| nor reimbursement ofexpenses. | |||
| 10 Tangible Fixed Assets | |||
| Equipment | Total | ||
| £ | £ | ||
| Cost: As at 1 April 2024 Additions As at31 March 2025 |
ee | 30,828 - 30,828 |
30,828 - 30,828 |
| Depreciation: As at 1 April2024 Charge fortheyear As at31 March 2025 |
_ | 30,729 24 30,754 |
30,729 24 30,729 |
| Net Book Value: As at31 March 2024 Asat31March2025 |
_ | 99 75 |
99 75 |
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Victims And Survivors Trust Notes to the Financial Statements for the year ended 31 March 2025
aa 41 Creditors; amounts falling due within one year
| 41 Creditors; amounts falling due within one year | ||||
|---|---|---|---|---|
| Total 2025 | Total 2024 | |||
| £ | £ | |||
| - | - | |||
| Accruals and Deferred Income | - | 3,388 | ||
| Pension Liability | = | - | ||
| PAYE/NICLiability |
12 Analysis of Movements in Unrestricted Funds
| At1 April 2024 | Income | Expenditure | Transfers In/Out |
At31 March 2025 |
||
|---|---|---|---|---|---|---|
| £ | £ | £ | £ | £ | ||
| Generalfund Restricted fund Total |
15,528 (3,117) 12,411 |
1,918 131,796 133,714 |
- 126,631 126,631 |
- - - |
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