Charlty registratlon number NIC1(H)923
Company registratlon number N1044482 (Northern Ireland)
MACS SUPPORTING CHILDREN &YOUNG PEOPLE
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

MACS SUPPORTING CHILDREN & YOUNG PEOPLE
LEGAL AND ADMINISTRATIVE INFORMATION
Trusteès
Mr Michael Dawson
Mrs Ligourl Dobbin
Mr Stephen Green
Mr Albert Hamilton
Ms Laura-Lee Harbinson
Ms Andrea Mccooke
Ms Sandra McKillop
Mr John Meikleham
Mr Gary Mills
Ms Aideen O'Neill
Ms Karen Mccorry
MrAndrew Tubman
{Appointed 9 March 20231
{Appointed 3 December 2022)
IApp)inted 5 May 20221
(Appointéd 3 December 2022}
(Appointed 3 December 2022)
(Appointed 3 Decefflber 2022)
(Appointed 5 May 2022)
(Appolnted 16 November 20231
Charlty numb•r
NIC100923
Company numbor
N1044482
Reglstgred office
303 Omieau Road
Belfast
BT7 3GG
Audltor
Harbinson Mulholland
Centrepoint
24 Ormeau Avenue
B81fast
Co. Antrlm
Northèrn Ireland
BT2 8HS
Banker
Ulster Bank Limited
Unlversity Road
Belfast
BT7 1JG
Sollcltors
McEvoy Sheridan
Solicitors
344 Orm8au Road
Belfast
BT7 2HL
Edwards and Co.
28 Hill Street
Belfast
BT12LA

MACS SUPPORTING CHILDREN & YOUNG PEOPLE
CONTENTS
Page
Trustees, report
Independent audltoffs report
8-11
Statement of financlal edlvltles
12
statement of flnanclal posltlon
13-14
Statement of cash flows
15
Notes to the financial statements
16-24

MACS SUPPORTING CHILDREN & YOUNG PEOPLE
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 MARCH 2023
The trustèes are pleased to present their report together with the financial slatements of the charity for the year
ended 31 March 2023. The financlal statements have been prepared in accordance with the Statement of
Recommended Practice (SORPI 2005 "Accounting and Reportlng by Charities..
Objectlves and actlvltles
The charitable objectives of the company are to provide a range of services for children and young people, aged 6-
25, lyho have not had a fair deal" 1.6. who have experlenced care., homelessness or risk of homelessness; mental
health issues,. or are at risk of suiclde and self-harm. in the Belfast, South Eastem and Southern Health and Social
Care Trust Ar8as.
Support•d Houslng Servl¢o . "Move In to Mova On" (Established 1990)
The Supported Housing Service supports young people leaving Care and homeless young people lo make the
transltion to interdependence and their own tenancy. We do this by providing indivldualised support to young peoplè
that is led by, and tailored to their needs. Support is based on identif￿d need and is complemented by 8 range of
one to one and group work interventions. The Supported Housing Service includes..
18 self-contained flats located al University Street. Belfast for care leavers aged 16 to 21.
8 selfpcontained flats located at English Street. Downpatrick for 3 care leavers, 3 young horn8less, 1 short
term assessment flat for 16-17 year old young homeless and 1 assessment flat for unaccompanied minors.
7 self-conlained flats located at Canal Street, Newry for care leavers aged 16-21.
9 self-contained flats located at Longston8 Street, Lisbum for 3 care leavers, 4 young homeless, 1 short
tem) assessment flat for 16-17 year old young homeless and 1 assessment flat for unaccompanied mlnors.
Wellbelng Sèrvice - Montal Health Support- "Daro to Dream" (Establlshed 2000)
The W611being Service provides one to one support, mentoring, and group work for children and young people aged
16-25 across the Belfast and South Eastem Trust areas. This S8rvice uses volunteers to inspire children and young
people by nurturing théir dreams and aspirations and to provide social opportunities promoting positive mentsl
health.
Floatlng Support Servlco - "Bullding Futures Together" (Establlshed 2003)
MACS Floating Support consists of four services in Belfast, Lisburn, Newry and Downpatrick. We offer voluntary,
flexiblè and person-centered holistic services to young people aged 16-25 to address homelessness or risk of
homelessness and to enable them to establish and maintain interdependent living in the community. Each young
person will have a tailored support plan that addresses identified individual needs. We are contracted to provide
support to 127 young people in Greater Belfast, 72 young people in Lisbum, 25 young people in Newry and 79
young people in Downpatrick and the surrounding areas al any one time. The Belfast team also includes a Prison
Resettlement Programme and a Shared Tenancy Project.
"Led By You" (Established 2016)
Led by You supports young people to get involved, have their say and it provldes them with opportunities to
influence how we do things at MACS. Young people can become young leaders, participate In forums and l¢xallty
based sub groups and 98t involved In MACS fvndraislng and volunteering opportunities.

MACS SUPPORTING CHILDREN & YOUNG PEOPLE
TRUSTEES. REPORT {INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Achievements and porformanco
AIM ONE: Gettlng Children and Young People where they want to be
Objective
Provide a quality seNice to children and young people.
Support young people secure and maintain their own tenancies or other accommodation In order to prevent
hofflelessness.
Develop new models of housing SUPPOrt to pr8vent homelessness.
Provide therapeutic interventions for children.
Support children and young people to bulld thelr r8sllience and better manage Iheir emotional and mental
wellbeing
Provide bespoke schools programmes promollng poslllve wellbeing,
Improve Outcomes for young people in the following areas., Enjoy and Achieve, B8 Healthy, Stsy Safe,
Positive Contribution, Economlc Wellbeing
Provide opportuni118s for volunleers to mak8 a dlfference in the Ilves of children and young p8ople
Outcomos
MACS supported 691 young people
79 young people accommodated in our Supported Housing Services
462 young people supported to find or maintain their accommodation In the community with Floating
Support
69 young people were supported In our Wellbeing Service.
25 young people were supported in Shared Tenancies
28 young people were supported by Prison Resettlement
830/0 of young people found accommodation
930￿ of young people maintained their own tenancies
79 /0 of young people improv8d their mental health
87Yo of young people improved their social n61works
87¥0 of young people accessed the COr￿Ct benefits
84 % of young people are better managing self-harm and suicidal ideation
AIM TWO: Led By Chlldr8n and Young People
Objactlvès
Provlde opportunitles for children and young people to shape services and dellvery.
Provide training and development opportunilies for children and young people,
Reduce social isolation and improving community cohesion.
Influencing strategic change in services for children and young people
Outcomes
Young peop18 produced our Annual Report for 2021-2022
Young People were 5UPPOrted to participate in NICCY and QUB research called "A Place to Call Home"
Young People were supported to participale in the Children'5 Law Centres, "Children's Rights"
Consullation.
Young people participated In three internal consultations regarding mental health, visitors in Housing and
Safeguarding.
A young person was selected to go to London to do a fashion shoot to produce new promotional material
for Every Youth in partnership with Urban Outfitters.
MACS worked in partnership with the South Eastem Trust to develop a practical response to the increasing
numbers of unaccompanied and separated children coming into Northern Ireland by supplying
assessment flats.
89 % of young people We￿ supported to galn and mainiain paid work
740A of young people were supported to gain and maintain educalion gnd trainlng
92Vo of young people were supported to actively engage in participation and user involvement.

MACS SUPPORTING CHILDREN & YOUNG PEOPLE
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
AIM THREE: Drlvlng excellence. Innovation and change through leader5hlp
Objectlves
Collaborate with other organisatlons
Highly skilled and qualified workforce that is agile and ready for change
Ensure information and technological infrastructure meet the organisational needs
Connect our people systems and services with best HWAdmin practise
To be a robust steward of financial resources
Consolidat8 govèrnance and strategic leadership
To become the employer of choice in the sector
Raise the MACS brand and profilè
Maintain award winning stalus through the organisation
Centre for excellence for professional student placements
Outcomes
Supporting People Quality Monitoring Tool standards met
Shortlisted finalists for the Children and Young People Awards 2023 In catagories - Supporting Child
Refugees and Youth Justice
Partnered with Habilat for Humanity on their House lo Home Programme.
RQIA standards met for all Housing Services
Health and Social Care standards met in all Housing Services.
Maintained our regislration with the Northern Ireland Charlty Commlsslon
Maintained Investors in People Gold Standard
Maintained partnership with Every Youth
Implemented new cyber security systems
Implernented new safeguarding systems
Income secured to maintain core services
Complied with GDPR requirements
Developed a partnership with the Ki8r Group who have donated time, labour and finan￿ to provide
children and young peoplè wlth comfortable and welcoming environments to live and visit.
Recruited new members for the Board of Directors
Board of Directors governanca training completed
Reviewed financial syslems and outsourced some financial roles,
Commenc8d discussions with Llamau regarding pilotlng Upstream In Northern Ireland.
Developed a new partnership with the Nalional Children's Bureau.
Completed 65 ￿crUItMent drives.
Lobbied and secured funding increases to provide staff with salary uplifts
2 students who had placements In MACS have become full time stsff.
Secured core contracts for Shared Tenancies and Prison's Outreach.
Invested £33,000 in staff training including specialisms
Represented young people providers in the Regional Thematic Group for young people.
One staff member was su￿eSsful in their application to the Open University Social Work course.
Delivered a fundraislng Sleep Out event with over 100 participants

MACS SUPPORTING CHILDREN & YOUNG PEOPLE
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
AIM FOUR: PROTECT A CULTURE OF COMPASSION. INCLUSION AND RESPECT
Values will be at the forefront of Servi￿ delivery
To maintain a compassionate and respedtul Workfor￿ that supports and nurtures all staff
Working on each other strengths and encouraging leadership capabilities
OUTCOMES:
Implemented new Organisational Strategi¢ Plan 2020-2024
Completed all recommendations from Investor in People Gold
MACS Health and Culture group continued to meet bi-monthly and complet8d objectives on their annual
action plan.
Commenced organisational restructure based on stratégic need
Completed all recommendatlons from Investors in People Gold
Ten members of staff took on additional duties and four moved into acting up positions
Three staff members completed a 90 mile 4 day walk to raise funds and awareness of youth
homelessness.
Publlc Baneflt Statèmont
Purpose 1: "To provide a support servlc8 to young people with houslng Issues, enabling them to 8Stablish and
sustain suitable a¢¢ommodation of their own and to provide supported houslng to those in need of such
arrangements which support their transition to their own tenancy,"
The direct benefits which flow from this purpose are that young people are able to access and maintain suitable
accommodation therefore reducing homelessness and risk of 8ViCtlon. The Supported Housing Service and Floating
Support Service provide a casework based support Model, which enables young people to identify their own support
needs in order to assist them to maintain their accommodation. MACS uses a bespoke outcome monitoring system
'SPIN' to analyse 20 key areas of support which fil under the five higher level areas of; economic well-being, enjoy
and achieve, be healthy, stay safe and make a positive contribution. MACS also complete annual service review5
which include 1-1 feedback, group workshops and exit questionnaires with young peoplè leaving the services. This
purpose does not give rise lo any harm. The beneficiaries of this purpose are vulnerable young people aged 16 to
25 years who are at risk due to homelessness, family breakdown or a care history and are living in the Belfast,
Southern and South Eastern H6alth Trust areas of Northern Ireland. There are no private b8n8flts to trustees,
Purpose 2. To provide 8 one to one mentoring service to young people, empowering th8 young person to make
choices and encouraging them to realise their potential".
The direci benefits which flow from this purpose include a reduction in isolatlon and improved mental health.
reduction in self harm and suicidal ideation. increased confidence and self-esteem, and improved coping strategies.
Mentoring enables young peopl8 lo have the chance to live, dream and succeed with inspiration from volunteers
who choose to spend lime Wlth them. MACS uses a bespoke outcome monitoring system 'SPIN' to analys8 20 key
areas of support which fit under the five higher level areas of,. economic well-being, enjoy and achieve, be healthy,
stay safe and make a positive contribution. MACS also complete annual service reviews which include 1-1
feedback, group workshops and exit questionnaires with young people leaving the services. This purpose does not
give rise to any hami. The beneficiaries of this purpose are vulnerable young people aged 11-25 who are at risk due
to suicidal ide8tion, sèlf-harm and mental health issues and are living in the Belfast and South Eastem Health Trust
areas. There are no private benefits to trustees.
Purpose 3 "To provide interventions to enable increased safety, confidence and self-esleem amongst young people,
to relieve financial hardship by the provision of welfare rights, employment and money management advice and
provide support to young people to progress into education, employment and training"
The direct benefits whlch flow from this purpose Include improved outcomes in relation to young people accessing,
participating and completing training prografflmes and securing and maintaining employment. Young people remain
safe and increase their 5elfosleem and confidence through peer support and alternative personal developrnent
int8rventions.

MACS SUPPORTING CHILDREN & YOUNG PEOPLE
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
MACS uses a bespoke outcome rnonitoring system 'SPIN' to analyse 20 k8y areas of sUPPOrt which rrt under the
five higher level areas of., economic well-being, enjoy and achieve, be healthy, stay safe and rnake a positive
contribution. MACS also complete annual service reviews which include 1-1 feedback, group workshops and exit
questionnaires wlth young people leaving the services. This purpose does not give rise lo any hami. The
beneficiaries of this purpose are vulnerable young people aged 16 to 25 who are vulnerable and at risk and living in
the Belfast, Southern and South Eastèrn Heallh Trust areas of Northern Ireland. There are no private benefits to
trustees.
New Developments
The Tnjslees recognize the challenglng times facing th8 voluntary sector. We have seen a deepening cost of living
crlsis adversely affect our young people and staff, as food, housing and fuel prices have risen sharply. Desplte this
MACS services have continued to grow and deliver positive outcomes for young people.
In the next yèar MACS will focus on consolidating Services and buildlng new opportunilies..
Build on the success of Shared Tenancies and explore opportunities for expanslon.
Build on the success of the Prison Resettlement Service.
Remodel our Integrated Housing and Floaling Support Services.
Pilot Upstream - an early inlervenlion homeless prevention mod81 In partnership wlth Llamau.
Develop a new strategic plan for 2024-2028.
Continue with the r8structuro of the organisation with a focus on the S8nlor Leadership Team.
Invest in digital and mobile technologies lo enhance seNice delivery,
Pilot outsourcing finance support.
Commence the developmenl of a rsew communicatlon and fundraising strategy.
Reserves Policy
MACS Supporting Young People would experienc8 financial difficulties if its incorne dropped suddenly or was to run
in the future at a levèl conslderably lower than today. If the fall were of a temporary nature caused by a delay in
reviewing conlraclual arrangements, then reserves would be needed to cover the income lost during the temporary
period. In determining tha level of reselves required, it is necessary to assess how long it would take to wind up
MACS and the cost to run it during this period, assuming a major fall in its level of income such that it no longer
remalned viable lo continue to operate.
Allowance would also need to be made for 18rmlnallon costs such as redundancy and early settlement of18ases
and any legal and other professlonal fees arislng durlng thls process.
In line with guidance issued by the Charity Commisslon, it would appear prudent to set aslde r8serves representing
approximately three months. income or a figure of £400,000 (whichever Is smaller) which should be adjusted each
year to allow for both inflation and any major increase in running costs.
The actual unrestricted reserves at the year-end were £899,047. The Trustees will closely monitor this 51tuation
each year.
Flnanclal revlew
The results for the year are set out on page 12 to the attached financial statements along with the total funds at the
year end.
structure, governance and management
The charity is a company limited by guarantee, not for profit and not having a share capilal, govemed by its
Memorandum and Articles of Association dated 11th February 2021. It is a company incorporated under the
Companies Act 2006. The company is a charity recognised by the Commissioner5 of Revenue and Customs (No
XR130601. MACS completed registration wilh Northem Ireland Charity Commission on the 251h November 2014
(NIC100923).
The Charity is managed by the Senior Management Team and is under the control of the Board of Trustees. The
daY-tr￿daY running of the charity is carried out by Kate Martin {Chi8f Executive Officer).

MACS SUPPORTING CHILDREN & YOUNG PEOPLE
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
The trustees, who are also the directors for the purpose of company law, and who served during the year and up to
the date of signature of the financlal statements were..
Ms Joyce Agnew
(Resigned 13 September 2023)
Mr Conor Coughlin
(Resigned 1 September 20231
Mr Michael Dawson
(Appointed 9 March 2023)
Mrs Ligouri Dobbin
Mr Stephan Green
MrAlbert Hamilton
Ms Laura-Le8 Harbinson
Ms Andrea Mccooke
Ms Sandra McKillop
Mr John Meikleharn
Mr Gary Mills
MS Aideen O'Neill
Ms Margaret Bryson
Mr Brian Mccomiick
Mr Martln M8ek
Mr Barry Smyth
Ms Karen Mccorry
MrAndrew Tubman
(Appointed 3 December 20221
(Appointed 5 May 2022)
(Appointed 3 De￿mber 20221
(Appointed 3 Decèmber 20221
(Appointed 3 December 20221
(Appointed 11 March 2023 and resigned 13 June 2023)
(Resigned 6 March 2023)
IReslgn8d 3 Dec8mb8r 2022)
(Resigned 3 December 20221
(Appointed 5 May 20221
(Appointed 16 November 2023)
Statement of tru8te8s' rèsponsibiliti08
The trustees are responsible for preparing the Annual Report and the financial statements in accordance with
applicable law and regulations.
Company law requires the trustees to prepare financial statements for each financial year. Under that law, the
trustees have elected lo prepare the financial statements in accordance with Unlted Kingdom Generally A￿pted
Accounting Practice (United Kingdom Accounting Standards and applicable lawl. The financial statements are
required by law to give a true and falr view of the state of affairs of the company and of the proflt or loss of the
company for that Period. In preparing these financial statements, th8 trustses are required to:
select suitable accounllng policies and then apply them consistently,,
make judgements and estimates that are reasonable and prudent;
prepare the firbancial statements on the going concern basis unless It is inappropriate to presume that the
charity will contlnue its activities.
The trustees ar8 responsible for maintaining proper accounting records which disclose with reasonable accuracy at
any time the financial position of the charity and enable them to ensure that the financial statements comply with the
Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking
reasonable steps for the prevention and detection of fraud and other irregularities.
ststement as to disclosure of Informatlon to auditors
In so far as the trustees are aware.,
there is no relevant audil information of which the charity's auditors are unaware and
the trustees have taken all reasonable steps that Ihey ought io make themselves aware of any relevant
audit information and to establish thal the auditors are aware of that information.
Auditor
Harbinson Mulholland, have completed their first audit in a three year agreement 202>2025.
The above report has been prepared in accordance with the special provision of Part 15 of the Companies Act 2006
lating to small companies.

MACS SUPPORTING CHILDREN & YOUNG PEOPLE
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
The trustees, report was approved by the Board of Trustees.
Mr Stephen Green
Chair of Finance and Audit Comrnittee
Trustee
Data:

MACS SUPPORTING CHILDREN & YOUNG PEOPLE
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF MACS SUPPORTING CHILDREN & YOUNG PEOPLE
Opinion
We have audited the financial statements of MACS Supporting Children & YoLJng People (the 'charity') for the year
ended 31 March 2023 whiGh comprise the statement of financial activities, the stalement of financial position, the
statement of cash flows and notes to the financial statements, including significant accounting policies. The financial
reporting framework that has beén applied in their preparation Is applicable law and United Kingdom Accounting
Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and
Republic of Ir8land (United Kingdom Generally Accepted Accounting Practice).
In our opinlon, the financlal statements..
give a true and fair view of the state of the charitable CoMpan￿S affairs as at 31 March 2023 and of its
Incoming resources and application of resources, for the year then ended.,
have been properly p￿Pared in accordancè with United Kingdom Generally Accepted Accounting Practice;
and
have been prepared in accordance wlth the requirements of the Companies Act 2006.
Ba818 for oplnlon
W8 conducted our audlt in accordance with Internalional Slandards on Auditing IUKI IISAS IUKI) and applicable
law. Our responslbilities under those stsndards ar8 further described In the Auditors responsibilities for the audit of
th8 financial statements section of our report. We a￿ independent of the Charlty In accordanGe with th8 8lhical
requirements that are relevant to our audit of the financial statement5 in the UK, inGluding the FRC'S Ethical
Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe
thal the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relatlng to golng concern
In auditing the financial slatemenls, we hav8 concluded that the trustees, use of the going concern basis of
accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertaintias relating to events or
conditions that, individually or collectively, may cast signlficant doubt on the charity's ability to continue as a going
concern for a period of at18ast twelve monlhs from when the financial statements are authorised for Issu8.
Our responsibilities and the r8sponsibilitie8 of the trustees with respect ￿ golng concern are descrlbed in the
relevant secllons of thls report,
Other Informatlon
The other information comprises the information included in the annual report other than the financial statements
and our audilols report thereon. The trustees are responsible for the other information contained within the annual
r8POrt. Our opinion on the financial statements does not cover the other informatSon and we do not express any form
of 8ssurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider
whether the other information Is materially inconsistent with the financial statements or our knowledgè obtained in
the course of the audit, or otherwise appears to be materially misstated. If we identify such material Inconsistencies
or apparent material misstatements, we are required to determine whether this gives rise to a materi81 misstatement
in the financial statements themselves. If, based on the work we have performed, we conclude that there is a
material misstatement of this olhgr information, we are required to report that fact.
We have nothing to report in this regard.
Matters on whleh we arè requlred to report by èxception
We have nothing to report in respect of the following matters in relation to which the Charilies (Accounts and
Reports) Regulations 2008 require us to report to you if. in our opinion..
the information given in Ihe financial slaternents is inconsistent In any material respect with the trustees,
report", or
sufficient accounting records have not been kept,. or
the financial slalements are not in agreement with the accounting records.. or
we have not received all the information and explanations we require for our audit.

MACS SUPPORTING CHILDREN & YOUNG PEOPLE
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF MACS SUPPORTING CHILDREN & YOUNG PEOPLE
Responsibilities of trustees
As explained fflore fully in the statement of trustees. responsibllltles, the trustees, who are also the directors of the
charity for the purpose of company law, are responsible for the preparation of the financial statements and for being
satisfied that they give a true and fair view. and for such Internal control as the trustees determine is necessary to
enable the preparation of financial statements that are free from material misstatement, whether due to fraud or
error. In preparing the financial statements, the trustees are responsible for assessing the charity's abllity to
continue as a going concern, disclosing. as applicable, matters related to going concern and using the going
concem basls of accounting unless the trustees either intend to liquidate the charitable company Dr to cease
operations, or have no realistlc alternative but to do so.
Audltorfs responslblllties for tho audlt of the financlal stataments
We have been appointed as audltor under section 144 of the Charities Ad 2008 and report In accordance with the
Act and relevant regulations made or having effect thereunder.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from
material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion.
Rèasonable assuranc8 is a high level of assuranc8 but is not a guarantee that an audit conducled in accordance
with ISAS (UK) will always detect a material mlsslatement when it exlsts. Misstatemenls can arls6 from fraud or
error and are conslder8d material if, individually or In the aggr8gat8, they could reasonably bè expected to influenGe
the economlc decisions of users taken on the basls of these financial statements.
Irregularities. includlng fraud, are instsnces of non-complian￿ with laws and regulations. We design procedures In
line with our responsibilities, outlined above, lo detect material mlsstatements In respect of irregularities, including
fraud. The extent to which our procedures 8re capable of datecting irregularities, Including fraud, is detailed below.

MACS SUPPORTING CHILDREN & YOUNG PEOPLE
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF MACS SUPPORTING CHILDREN & YOUNG PEOPLE
Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including
fraud and non-compliance with laws and regulations, was as follows:
the engagement partner ensured that the engagement team collectively had the appropriate cornpeten￿,
capabilities and skills to identify or recognise non-compliance with applicable laws and regulations.,
we identified the laws and regulations applicable to the company through discussions with directors andlor
senior management, and from our commercial knowledge and experience of the sector;
We focused on specific laws and regulations which we considered may have a direct material effect on the financial
statements or the operations of the company, including Companies Act 2006, taxation legislation, data protection,
anti-bribery. employment, environmental and health and safety legislation
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 instances of non-compliance throughout the audlt.
We assessed the susceptibility of the company's financial statements to material misstatement, including obtainlng
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 actual, suspected and alleged fraud.. and
considering the internal controls in place to mitigate 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 analyts'cal procedures to identify any unusual or unexpected relationships.,
tested joumal entries to identify unusual transactions.,
assessed whether judgements and assumptions made in detemiining the accounting ests'mates set out in
Note 2 were indicative of potential bias-, and
investigated 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 included, but were not Simited to..
agreeing financial statement disclosures to underlying supportlng documentation;
reading the minutes of meetings of those charged with governance;
enquiring of management as to actual and potential litigation and claims,. and
reviewing correspondence with HMRC and the company's legal advisors;
10

MACS SUPPORTING CHILDREN & YOUNG PEOPLE
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF MACS SUPPORTING CHILDREN & YOUNG PEOPLE
Use of our report
This report is made solely to the company's members, as a body, in accordanc8 With section 391 of the Companies
Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we
are required to state to them in an audito¢s report and for no other purpose. To the fullest extent permitted by law,
we do not accept or assume responsibility to anyone other than the company and the company's members as a
body, for our audit work, for this report, or for the opinions w8 have formed.
Angela Craigan (Senlor Statutory Audltor
for and on behalf of Harblnson Mulholland
Chartered Accountants
Statutory Audltor
(90 Iix IA3
Centrepoint
24 Ormeau Avenue
Belfast
Co. Antrim
Northern Ireland
BT2 8HS
11

MACS SUPPORTING CHILDREN & YOUNG PEOPLE
STATEMENT OF FINANCIALACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2023
Unrestrfcted Restrlcted Revaluatlon
fund8
funds
r8serve
2023
2023
Totsl
Total
2023
2023
2022
Notès
Income from:
Donations and legacles
Charitable activities
Other trading activities
Investments
2.713,806
2,713.806
218,706
69.994
2.691,608
200,991
28,462
13
218,706
69,994
Totsl Income
288,700 2,713,806
3,002,506
2,921,074
onditure on:
Charitable activities
216,777 2,834,306
3,051,083
3,202,825
Net Incomlngl{outgolng) resources
before Iransfers
71,923
(120,500)
(48,577)
{281,7511
Gross transfers between funds
197,291)
129,523
132.232)
Net {outgoing)Ilncomlng re80urces
125.368)
9,023
132,2321
{48,577)
1281,751 }
Other rocognlsed galns and Ios8es
Rèvaluation of tangibl8 fixed
assets
101,349
101,349
32,232
Not movement In funds
(25,368)
9,023
69,117
52,772
(249,5191
Fund balan¢8s at 1 April 2022
924,415
58,386
32,232
1,015,033
1,264,552
Fund balances at 31 March 2023
899,047
67,409
101,349
1,067,805
1,015,033
The statement of financlal activities includes all galns and losses recognised in the year.
All income and expenditur8 d8rive from continuing activities.
The statement of financial activities also complies with the requirements for an income and expenditure account
undèr the Companies Act 2006.
12-

MACS SUPPORTING CHILDREN & YOUNG PEOPLE
STATEMENT OF FINANCIAL POSITION
ASAT31 MARCH 2023
2023
2022
Notss
Flxed assets
Tangible assets
11
363,447
762,201
Currnnt assets
Debtors
Cash at bank and in hand
12
43,583
799,601
35,614
700,974
843,184
736,588
Credttors: amounts falllng due withln
onè yaar
13
1138,826)
1234.1971
Net Cur￿n1 assets
704,358
502,391
Total as80ts1088 ¢urr•nt Ilabllttlos
1,067,805
1,264,592
Credltors: amounts falllng duo after
more than one year
14
(249,559)
Net a88ets
1,067,805
1,015,033
Capltal funds
Endowm8nl funds
Gèneral endowment funds
Revaluatlon reseNe
101,349
32,232
101,349
32,232
Income funds
Restricted funds
Unrestricted funds - general
16
67,409
899,047
58,387
924,414
1.067,805
1,015,033
13-

MACS SUPPORTING CHILDREN & YOUNG PEOPLE
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 2023
The company is enlitled to thé exemption from the audit requirement contained in section 477 of the Companies Act
2006, for Ihe year ended 31 March 2023. although an audlt has been carried out under sectlon 65 of the Charlties
Act (Nl) 2008 .
The dlrectors acknowledge their responsibillties for complying with the requirements of the Companiès Act 2006
with respect to accounting records and the preparallon of financial statements.
The members have not required thè company to obtain an audit of its financial statements under the requlrements
of the Companies Act 2006, for the year in question in accordance with section 476.
These fin8n¢lal statements have bè8n prepared in a¢¢ordance with the provlsions appllcable to Companles subject
to the small companies reglme.
The finandal statements were approved by th8 Trustees on ..
Mr Stephen Green
Trustèe
Company reglstratlon number NIIM4482
14-

MACS SUPPORTING CHILDREN & YOUNG PEOPLE
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2023
2023
2022
Notes
Cash flows from operatlng actlvitles
Cash absorbed by operations
19
(92,728)
(451,561)
Investlng actlvfties
Purchase of tsngiblè fixed assets
Proceeds from dlsposal of tangible fixed
assets
Investment income ￿CeIVed
17,280)
460.000
13
Net cash generated froml(usgd In)
Invostlng actlvltles
460,000
(7,267)
Flnanclng actlvlti08
Proceeds from borrowings
Repayment of bank loans
(7,7941
1268,645)
Net ¢a8h usod In flnanclng actlvltles
{268,645)
17,794)
Not InGreasg1(decrease) In Cash and ca8h
equlvalonts
98,627
1466,622)
Cash and cash equivalents at beginnlng of year
700,974
1,167.596
Cash and cash equlvalents at end of y•ar
799,601
700,974
15-

MACS SUPPORTING CHILDREN & YOUNG PEOPLE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
Accountlng policies
Charlty Informatlon
MACS Supporting Children & Young People is a private company limited by guarantee incorporated in
Northèm Ireland. Th8 registered Offi￿ is 303 Omeau Road, B8lfasL BT7 3GG.
1.1 Accountlng conventlon
The financial slatemenls have been prepared in accordance with the charity's Igoveming document], the
Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of
Ireland" ("FRS 102.) and the Charilies SORP "Accounting and Reporting by Charilies.. Statement of
Recommended Practice applicable lo charities preparing their accounts in aecordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021. (effective 1 January 20191. The
Charity is a Public Benefit Entity as defined by FRS 102.
The financial statements are prépared in sterling, which is the functional currency of the charity. Monelary
amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the hlstorlcal cost Convention, modlfled to include the
revaluation of freehold properties and lo include investment propertles and certaln financial Instruments al falr
valua. The principal accounting policies adopted are set out below.
1.2 Golng concarn
At the time of approving the financlal statements, the trustees have a reasonable expectation that the charity
has adequate resources to continue in operational existen￿ for the foreseeable future. Thus the trustees
continue lo adopt the going concern basis of 8ccounting in preparing the financial statements.
1.3 Charltable funds
Unrestricted funds are available for use at the dlscretion of the trustees In furtherance of their charitsble
objectives.
Restricted funds are subject to spe¢ifl¢ conditions by donors as to how they may b8 used, The purp)ses and
uses of the restrl¢ted funds are s8t out in the not8S to the flnanclal statements.
Endowment funds are subject lo specific conditions by donors that the capitsl must be maintained by the
charity.
1.4 Income
Income is recognised when the charity is legally enlilled to it after any performan￿ conditions have been met,
the amounts can be measured reliably, and it is probable that income will be recelved.
Cash donations are recognised on rec8lPt. other donations are recognised once the charity has been notified
of the donation, unless performance conditions require deferral of the amount. Income tax recoverabl8 In
relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or othe￿188 if the charity has beèn notified of an impending distribution,
the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a
conlingent assèl.
16-

MACS SUPPORTING CHILDREN & YOUNG PEOPLE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Accountlng policies
Icontlnued)
1.5 Expgndlturè
Expenditure is recognised once there is a legal or constructive obligatlon to transfer economic benefit to a
third party, it is probable thal a transfer of economic beneffts will be requlred in settlement, and the amount of
the obligatlon can be measured reliably.
Expenditure is classified by activity. The costs of each activity are mad8 up of the total of direct costs and
shared costs, including support costs involved in undertaking each activity. Direct Gosts attrlbutable lo a single
activity are allocated directly to that activity. Shared costs which contribut8 to more than one activlty and
support costs which are not attributable to a single activity are apportioned be￿een those activities on a basis
consistent wlth the use of resources. Central staff costs are allocated on the basis of time spent, and
depreciation charges are allocated on thè portion of the asset's use.
1.6 Tanglblè flxod assets
Tangible fixed assets are inltlally measured at cost and subsequently measured at cost or valuation, net of
depreciation and any impairment lasses,
Depreciation is recognised so as to wrlta off th8 Cost or valuation of assets less their residual valu8s over their
useful lives on the following bases..
Flxlures and fittings
Computers
330/0 Stralght Ilne
33%
The gain or loss arlsing on the disposal of an asset is determlned as the difference be￿een the sale proceeds
and the carrying value of the asset, and is recognised in the statement of financial activities.
1.7 Impalmient of flxed assets
At each rèportlng end date, the charity reviews the carrying amounts of Its tangible assels to det8miln8
whether there Is any indication that those assets have suffered an Impairment loss. If any such indication
exists, the ￿COVerable amount of the asset is estimated in order to determine the extent of the impairment
loss lif any).
1.8 Cash and cash equlvalonts
Cash and cash equivalents include cash in hand, deposits held al call with banks, other short-temi liquld
investments with original maturities of three months or less. and b8nk ov8rdrafts. Bank overdrafts are shown
within borrowSngs in current liabilities.
1.9 Flnanclal instruments
The charity has elected to apply tha provisions of Section 11 'Basic Financi81 Instrurnents, and Section 12
'Other Financial Instruments15sues' of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charftVs balance sheet when the charity becomes party to the
contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when
there is a legally enforceable right to sel off the recognised amounts and there is an intention to settle on a net
basis or to realise the asset and settle the liability simultaneously.
Basic financial 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 c05t using the effective
Inte￿St 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 interest. Financial assets
classified as re￿1vable within one year are not amortised.
17-

MACS SUPPORTING CHILDREN &YOUNG PEOPLE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Accountlng pollcle$
(Contlnued>
Baslc flnanclal Ilabllltl•s
Basic financial liabilities, including creditors and bank loans are initially reGognis8d at transaction price unless
the arrangement constitutes a financing transaction, where the debt instrument is measured al the present
value of the future payments discounted at a market rate of interest. Financial liabillties classified as payable
within one year are not amortlsed.
Debt instruments are subs8quently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations lo pay for goods or services that have been acquired In the ordinary coursè of
operations from suppllers. Amounts payable are classified as current liabilities if payment is due within one
year or less. If not, they are prèsented as non-current liabilities. Trade creditors are recognised initially at
transaction price and subsequently measured at amortlsed cost using the èffective interest method.
Dwecognltlon of flnanclal Ilabilltles
Flnancial liabilltles arè d8recognised when the charlty's contractual obllgatlons 8xpire or are dlscharged or
can￿lled.
1.10 Employee beneflts
Th8 Cost of any unused hollday entillemenl is recognised In the period in whlch th8 ernployee's services ar8
received.
Termination benefits are recognlsed immediately as an 8xpense when the charity is demonstrably committed
to terminate the employment of an employée or to provide termination benefils.
1.11 Retlrement beneflts
Payments to deflned conlributlon retirement benefit schemes are Charged as an axpense as th8y fall due.
Crltlcal accountlng estimates and Judgemonts
In the application of the charity's accountlng policies, the trustees are ￿quIffjd to make judgements, estlmates
and assumptions about the carrying aTnount of assets and liabilitie5 that are not readily apparent from other
sources. The estimates and associated a5sumptlons are based on hislorlcal experience and other factors that
ar8 considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. R8visions 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 future periods where the ￿vIsion affects both current and future
periods.
Donatlons and legacles
Restrlctèd Restrlcted
funds
funds
2023
2022
Grant Income
2,713.806 2,691,608
18-

MACS SUPPORTING CHILDREN & YOUNG PEOPLE
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Donations and legacles
(Contlnued)
Grants recelvable for Corè acllvttlos
Children In Need
NIHE- Supporting People SLA
Public Health Agency
Big Lottery
Southem Trust
South Eastem Trust
Belfast Trust
other
11,333
1,874.052
114,020
42,000
1,579.362
122,083
79,454
100,949
242,173
305,152
220,435
90,072
286,000
273,555
64.774
2.713,806 2,691,608
Charltable actlvftl•8
Unrestrlcted Unrestrlcled
Fund8
Funds
2023
2022
Rental income
MACS fundralsing actlviti8S
149,094
69,612
164,319
36,672
218,706
200,991
Other tradlng actlvltles
Unrostrlcted Unrestrlcted
funds
funds
2023
2022
Other income
69,994
28,462
Investments
Total Unrestrlctèd
funds
2022
2023
Bank interest receivable
13
19-

MACS SUPPORTING CHILDREN & YOUNG PEOPLE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Charltable activltles
Total
2023
Total
2022
Staff costs
Depreciation and impalmient
Establishment Costs
Staff expenses & travel
Redundancy C¢YSts
Legal & professional fees
Communications and IT
Audit Fees
Other office 8xpense8
Staff training
Memberships and subscriptlons
Interest payable and simllar charges
Fundraising activities
Activlty and resldentlal
2,260,140 2,377,730
40,103
40,104
367.425
367,986
41,896
53.023
84,648
28,508
52,719
4,770
28,253
706
2,447
12,560
38,233
111,138
93,720
29,176
4,800
23,857
33,718
2,904
1,459
13,848
138,037
3,051,083 3.202,825
3,051,083 3,202,825
Analysls by fund
Unrestrlded funds - general
Restrl¢t8d funds
216,777
293,558
2,834,306 2.909,267
3.051,083 3,202,825
Trustoes
Sales withln charitable activities
Employ￿8
The average monthly numbar of employees durlng the year was..
2023
Number
2022
Numbèr
Staff
93
86
-20-

MACS SUPPORTING CHILDREN & YOUNG PEOPLE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Employees
(Contlnued)
Employment costs
2023
2022
Wages and salaries
Other pension costs
2,198,012
62,128
2.302,303
75,427
2,260,140
2,377.730
The femuneration of key manag8m8nl personnel in the year was £184,207 (2022.. £143,780). The key
management personnel of the Charity comprises of 4 members of staff {2022: 41.. the Interlm CEO. Corporate
Services Manager and Iwo Service Managers.
There were no employees whose annual ramuneration was more than £60,000.
10 Taxation
The charity 15 exempt from tax on income and gain5 falllng within section 505 of the Taxes Act 1988 or section
252 of the Taxatlon of Chargeable Gains Act 1992 to the extent that these are applled to Its charitable objects.
11 Tanglble flxgd as88t8
Frvhold land Flxtur•s Jnd
and bulldlng•
flttlngs
Computsrn
Total
Cost
Al 1 April 2022
Disposals
Revaluatlon
693,651
(460,000)
101,349
156,664
130,016
980.331
(460,000)
101,349
At 31 March 2023
335,000
156,664
130,016
621,680
Depreclatlon and Impalrmont
At 1 April 2022
Depreclatlon charged In the year
108.567
28,446
109,563
11.657
218,130
40,103
At 31 March 2023
137,013
121,220
258,233
Carrylng amount
At 31 March 2023
335,000
19,651
8,796
363,447
At 31 March 2022
693,651
48,097
20,453
762,201
12 Debtors
2023
2022
Amounts falling due withln one year:
Prepayments and accrued income
43,583
35,614
21

MACS SUPPORTING CHILDREN & YOUNG PEOPLE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
13 Creditors: amounts falling due wlthln one yaar
2023
2022
Bank loans
Other taxation and social security
Trade creditors
Other crèditors
Accruals and deferred income
15
19,086
14,154
144,863
8,617
47,477
91.181
5,085
42,560
138,826
234,197
14 Credltors: amounts falllng duè aftar moro than on• year
2023
2022
Notes
Bank loans
15
249,559
15 Loans and overdrafts
2023
2022
Bank loans
268,645
Payable within one year
Payable after one year
19,086
249.559

MACS SUPPORTING CHILDREN & YOUNG PEOPLE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
16 Restricted fund8
The Income fund5 Of the charity include restricted funds comprlsing the following unexpended balances of
donations and grants held on trust for specific purposes:
Movement In funds
Incomlng
R•sour¢•$
regources
•xpgnd•d
Balance at
1 Aprfl 2022
TranJfèr•
Balane• at
31 klarch 2023
Belfast Trust income
Children In Need
COVID Recognition Payment
Flxed Asset Reserve
NIHE Social Innovatlon Fund
other Income
PHA
RBS
South Eastem Trust
Southern Trust
SP PIF Fund
Supportlng People SLA
273,555
11,333
27.035
(302,313)
115,5921
131,3361
(11,6561
(6,3221
28,758
4,259
4,301
50,986
6,322
(21,0781
39,330
21,078
4,435
114,020
{118,4551
32,100
117,6171
286,000
{336,3851
90,072
1114,940)
5,637
15.637)
1,874,052 {1.874,052)
13,596
28,079
50.385
24,868
58,386 2,713,804 (2.834,305)
129,524
67,409
17 Events after tho reportlng dato
There have been no mat8r181 events, ¢xcurrlng after the reporting date that require adjustments to or
disclosure In the financial ststsments.
18 Rolated party transactlons
There were no disc105able related party transactions during the year12022 - none).
19 Cash gènerated from operatlons
2023
2022
Surplusl{deficitl for the year
(48,577)
(281,751)
Adjustments for:
Investment income recognised in statèment of financial artivities
Depreciatlon and impairment of tangible fixed assets
{13)
40,104
40,103
Movements in working capital..
(Increase) in debtors
(Decreasellincrease In creditors
(7,969)
176.285)
{35,614)
215,111
Cash absorbed by operations
(92.728)
162,163)
23-

MACS SUPPORTING CHILDREN & YOUNG PEOPLE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
20 Analysi8 Of Ghanges In net funds
At 1 Aprfl 1022
Cash flow¥At 31 March 2023
Cash at bank and in hand
700.974
98,627
799,601
Loans falling due withln one year
Loans falling duè after more than ona year
{19,086)
(249,5591
19,088
249,559
432,329
367.272
799,601
-24-