AA VEfERANS SUPPORT
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 JUNE 2023
Unrestrlcted Restrlcted
furKIs
fvnds
2023
2023
Total
Total
2023
2022
Notes
Income and endowments from:
Donations and lègacies
Charitable activities
Other income
64,531
64,531
80,547
6,000
41,454
75,279
80,547
6,0
Total Incom•
70,531
.547
151,078
116,733
enditure on..
Raising funds
42
Charitable activities
110,992
78,322
189,314
141,532
Other
278
278
346
Totsl resource5 expended
111,270
78,322
189,592
141,920
Net (expenditurn)fincom• for th• y•ar/
N•t movement In fvnds
140,739)
2,225
138,514}
125.1871
Fund balances at l July 2022
83,360
1,019
84,379
109,566
Fund balJnc•s at 30 June 2023
42,621
3,244
45.865
84,379
15-

AA VETERANS SUPPORT
srATEMENT OF FINANCIAL ACTIVITIES (CONTINUED)
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 JUNE 2023
The statement of financial activities includes all gains and losses recognised in the year.
All incorne and expenditure derive from continuing activities.
The statement of flnancial artivities also complles Wlth the requirements for an income and expenditure
account under the Companies Act 2006.
16-

AA VETERANS SUPPORT
BALANCE SHEEr
ASA T30 JUNE 2023
2023
2022
Notes
Flxed assets
Tangible assets
Curyent assets
Cash at bank and in hand
12
44,327
56,428
92,247
100,026
Credftors: amounts lalllng due wlthln
one year
13
190.7091
(T2,075)
Net current assets
1,538
27,951
Total a55ets less current liabilitles
45,865
84,379
Incom• funds
Restricted funds
Unrestricted funds
15
3,244
42,621
1,019
83,360
45,865
84,379
The company is entitled to the exemption from the audit requirernent contained in section 471 of t
Companies Act 2006, for the year ended 30 June 2023.
The dlrector acknowledges his responsibilities for ensuring that the charity keeps accounting rec￿d$ which
cornply with section 386 of the Act and for preparing financial statements which give a true and fair view of
the state of affairs of the company as at the end of the financial year and of its incoming resources and
application of resources, including its income and expenditure, for the financial year in accordance with the
requirements of sections 394 and 395 and which otherwise cornply with the requirements of the Companies
Act 2006 relating to financial statements, so far as applicable to the company.
The members have not required the company to obtain an audit of its financial staternents for the y2ar in
question Sn accordance with Section 476.
These financial statements have been prepared in accordance with the prowsions applicable to companies
subject to the small companies regime.
The financial statements We￿ approved by the Trustees on
.2.21£1£o.£Lfr
Mr A Allen
Trustee
Company Registration No. N1607703
17-

AA VETERANS SUPPORT
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023
Accountlng pollct•s
Charlty inforn)atlon
AA Veterans Support is a private company limited by guarantee incorporated in Northern Ireland. T
registered office is Unit C3 Edendery Industrial Estate, 326 Crumlin Road, Belfast, Co. Antrim, BT14 7EE,
Northern Ireland.
1.1 Accountlng conventlon
The accounts have been prepared in accordance with the charity's governing documen¢ the Companles
Act 2006 and "AccoLtnting and Reporting by Charities: Statement of Recommended Practice applicable to
charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the
UK and Republic of Ireland IFRS 1021" las amended for accounting periods commencing from 1 January
20191. The charity is a Public 8enefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities apptying FRS 102 Update
Bulletin I not to prepare a Statement of Cash Flows.
The financial staternents are prepared in sterling which is the functional currency of the charity. Monetary
amounts in these financial statements are rounded to the nearest £.
The financial ststements have been prepared under the historical cost conventlon. The princlpal
accoLsnting policies adopted are set out below.
1.2 Golng concem
At the time of approving the flnanclal statements, the trustees have a reasonable expectation that the
charity has adequate resources to continue in operational existence for the foreseeable future. Thus the
tnjstees continue to adopt the going concern basis of accountlng in preparing the financial statements.
1.3 c￿￿tabl9 funds
Unrestricted funds are available for use at the di5cretlon of the trustees in furtherance of their charitable
objettive
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes
and uses of the restricted funds are set out in the notes to the financial statements.
1.4 Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been
met, the amounts can be measured ￿lIablY. and it is probable that income will be received.
Cash donations are recognised on recèipt. Other donations a￿ recognised once the charity has been
notified of the donation, unless perfomance 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 donation.
18-

AA VETERANS SUPPORT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2023
Accounting policles
(Continued)
1.5 Expendlture
Expenditure Ss recognised once there Is a legal or constructive obllgation to make a payment to a third
party, it Is probable that settlement wlll be required and the amount of the obligation can be measured
reliably.
Expenditure Is cla55ifled under the following activity heading5',
Expendtture on charitable activities,.
Expenditure on raising fvnds., and
Other expenditure represent5 those item5 not falling into any other heading.
1.6 Tangible fixed assets
Tangible fixed a55ets are initially measured at cost and subsequently measured at cost or valuation, net of
dep￿CiatIon and any impaimient1055es.
Depreciation is recognised so as to wrlte off the cost or valuation of assets less their residual values over
their useful lives on the followlng base5=
Plant and equipment
FixtUTes and fittings
Motor vehicles
15% 25% Reducing Balance
25% Reducing Balance
15% Reducing Balance
The gain or loss arising on the disposal of an asset is determined as the difference be*￿een the sale
proceeds and the carrying value of the asseL and is recognised in net income/lexpendlturel for the year.
1.7 Impalrment of flxed 49S¢ts
At each reporting end date, the charity ￿VIeWS the carying amounts of Its tangible assets to determine
whether there is any indication that those assets have suffered an impaimient loss. If any such Ind￿atIOn
exists, the recoverable arnount of the asset Is estlmated In order to determine the extent of the
impairment loss lif any).
1.8 Cash and ush equlvalents
Cash and cash equivalent5 include cash in hand, deposits held at call with banks, other short-term Ilquld
investments with orlginal maturities of three months or less, and bank overdrafts. Bank overdrafts we
shown withln borrowings in current liabilities.
Bask financlal assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at
transaction price including transaction costs and are subsequently carried at amortised cost using the
effective interest method unless the arrangement constitutes a financing transaction, where the
transaction is measured at the present value of the future receipts discounted at a market rate of nterest.
Financial assets classified as receivable within one year are not arnortised.
19-

AA VETERANS SUPPORT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2023
Accountlng poll¢ies
(Continued)
8Jslc financial Ilablliths
Basic financial liabilities, including creditor5 and bank loans are initially recognised at transaction price
unless the arrangement constitutes a financing transattion, where the debt instrument is measured at the
present value of the future payTnents discounted at a market rate of interest. Financial liabilities classified
as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised c05t using the effective interest rate mettiod.
Trade creditors are obllgations to pay for goods or seNices that have been acquired in the ordinary
course of operatlons from suppllers. Amounts payable are classified a5 current liabilities if payment is due
within one year or less. If noL they are presented as non-current liabilities. Trade (￿dItorS are recognised
initially at transartion price and subsequently measured at amort15ed cost using the effective interpst
method.
Ikrecognltion ol flnanclal Ilabilities
Financlal liabilities are derecognised when the charity's contractual obligations expire or are discharged or
cancelled.
1.9 Employee benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee's seNices
are received.
Terrnination benefits a￿ recognised immediately as an expense when the charity is demonstrably
committed to teminate the employrnent of an ernployee or to provide termination benefits.
1.10 Retlrement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
Crftlcal accountlng estimates and Judgem•nts
In the application of the charfty's accounting policies, the trustees are required to make judgements,
estimates and assumptions about the carying 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 fartors that are considered to be relevant Actual results rnay differ from these
estimates.
The estimates and underlying assumptions are ￿vieWed on an ongoing basis. Revisions to accounting
estimates are ￿CognIsed in the period in which the estimate is revised where the revlslon affect5 only
that period, or in the period of the revision and future periods where the revision affects both current and
future periods.
-20-

AA VETERANS SUPPORT
NOTES TO THE FINANCIAL STATEMENTS ICONTINUED)
FOR THE YEAR ENDED 30 JUNE 2023
Donatlon$ and legacl¢s
Unrestrlcted Unrestritted
funds
funds
2023
2022
Donation5 and gifts
64,531
41,454
Donations and gift$
Other
64,531
41,454
64,531
41,454
Charltable artlvltits
2023
2022
Performance related grants
80,547
75,279
Perfornianc• related grant$
Armed Forces Covenant Fund - Navigator
Armed Forces Covenant Fund - Project Life
Arrned Forces Covenant Fund Ahead of the Game
Armed Forces Covenant Fund Veteran5' Film Project
Anned Forces Covenant Fund Tackling Isolation Through Camping
DAEPA Fishing Grant
Pathway Navigator
Awards for All
7,462
28,320
21,503
3,225
14,220
6,811
1,2cHJ
30,025
9,944
213
20,958
3,955
80,547
75,279
-21

AA VETERANS SUPPORT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2023
Other itKomè
Unrestricted
funds
Total
2023
2022
Other Income
Ralslng funds
Total Unrestritted
funds
2023
2022
Fundralsin
Advertising
and ublici
42
42

AA VETERANS SUPPORT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2023
Charltable actlvlties
Unrestrfcted Restrlrted
Expendltur• Expendlture
2023
2023
Totsl
2023
Total
2022
Staff c05t5
Depreciation and impairment
Programme &xpenses
Counselling
Fundraising
Caravan Expenses
5,509
4,577
58,508
3,850
1,114
26,308
7,524
38,51S
3,955
31,817
12,101
97,023
7,805
1,114
33,226
13,769
39,529
8,368
6,354
2,330
73,558
76.302
149,860
103,576
Share of support costs (see note 81
sha￿ of govemance costs (see note 8)
35,232
2,202
1,492
528
36,724
2,730
37,335
621
110,992
78,322
189,314
141.532
Analysis by furKI
Un￿StrICted funds
Restrirted fvnds
110,992
110,992
78,322
66,454
75,078
78,322
110,992
78.322
189,314
141,532
For the year ended 30 June 2022
Unrestricted funds
Restrlcted funds
66,454
66,454
75,078
75.078
66,4S4
75,078
141.532
-23-

AA VETERANS SUPPORT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2023
Support costs
Support Govemance
costs
costs
2023
Support Govemance
costs
costs
2022
Establishment Expenses
General Expenses
Insurance
Subscriptions
Printin9. Postsge and
Stationery
Motor Expense5
Repairs and
Maintenance
27,174
936
2,043
702
27,174
936
2,043
702
25,013
767
4,379
25,013
767
4,379
482
2,609
3,140
2,609
3,140
3,109
2,802
3,109
2.802
120
120
783
783
Accountancy Fees
Legal and professional
Accountancy Fees
2,730
2,730
35
35
586
36,724
2,730
39,454
37,335
621
37,956
Analysed betr4een
Charitable attivities
36,724
2,730
39,454
37,335
621
37,956
Truste•s
None of the trustees {or any persons connected with them) received any remuneration or benefits from
the charity during the yéar.
-24-

AA VETERANS SUPPORT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR fHE YEAR ENDED 30 JUNE 2023
10 Employees
The average monthly number of employees durlng the year was:
2023
Number
2022
Number
Employment costs
2023
2022
Wages and salaries
Social security costs
Other pension costs
23,216
7,397
1,204
24,887
6,869
1.470
31,817
33.226
11 Other
2023
Z022
Finanein9 costs
278
278
346
-25-

AA VETERANS SUPPORT
NOTES TO THE FINANCIAL sfATEMENTS (CONTINUED)
FOR fHE YEAR ENDED 30 JUIVE 2023
12 Tanglble fixed assets
PLant and FI￿Ur￿ and Motor vehicles
equlprnent
ffttsngs
Totsl
Cost
At l July 2022
75,269
20,576
29,219
125,064
At 30 June 2023
75.269
20,576
29,219
125,064
Depreciatlon and impalrni•nt
At 1 July 2022
Depreciation charged in the year
42,120
7,259
7,073
3,376
19,443
1,466
68,636
12,101
At 30 June 2023
49,379
10,449
20,909
80,737
Carrylng amount
At 30 June 2023
25.890
10,127
a310
44,327
At 30 June 2022
33,149
13,503
9.776
56,428
13 Credltors: amounts falllng due wlthln one year
2023
2021
Notes
Other taxation and social security
Deferred income
Other creditors
Accruals
541
87,CQ7
1,661
1,500
1,359
68,489
81
2,146
14
90,709
72,075
-20-

AA VETERANS SUPPORT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2023
14 Deferred Income
2023
20Z2
Arising from government grants
Other deferred income
87,007
68,489
87,C()7
68,489
Deferred income Is included in the financial ststement5 as follows:
2023
2022
Current liabilttles
87,007
68,489
87,007
68,489
15 Restrlcted funds
The income fvnds of the charity include restricted funds comprising the following unexpended balance5
of donations and grants held on tTU5t for specific purposes-
Movement in fund5
Incomlry Resource5
B•l•nc• •t
rwurc•s
expwd•d 30 Jun• 2023
1 July 2022
Armed Forces Covenant Grant
DAEPA Fishing Grant
Pathway Nawgator
Awards for All
819
200
55,634
(53,409}
3,0
2C(I
20,958
3,955
120,9581
13.955}
1.019
),547
(78,322)
3,244
-27-

AA VETERANS SUPPORT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR fHE YEAR ENDED 30 JUNE 2023
16 Analysis of net a￿ets between fund5
Unrestrfcted Restricted
Fund
Fund
2023
2023
Total Unrestricted Restricted
Fund
Fund
2022
2022
Total
2023
2022
Fund balances at 30
June 2023 are
represented by.
Tangible assets
Current as5ets/lliabilitiesl
21,755
20,866
22,572
{19,3281
44,327
1,538
56,428
26,932
56.428
27.951
1,019
42,621
3,244
45,865
83,360
1,019
84,379
17 Related party tr•nsactlon8
There were no disclosable related paty transartlons during the year {2022 - none).
-28-