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2023-03-31-accounts

Company Registration Number NI034988 HMRC Charity Reference Number XR19598 NI Charities Commission Reference Number NIC101074

A private company limited by guarantee without share capital - exempt from using "limited"

Financial Statements for the year ended 31st March 2023

Diamond & Skillen Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

Northern Ireland Environment Link

Company Information

Executive /
Board of Directors/
Trustees CHAIR
Stephen Aston
VICE CHAIRS
Joanne Sherwood. . . . . . . . . . . RSPB
TREASURER
Murray Watt. . . . . . . . . . . . . . . . Supporting Communities NI
DIRECTORS
Paul Armstrong. . . . . . . . . . . . . Woodland Trust
William Deane. . . . . . . . . . . . . . Action Renewables. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Appointed 1st December 2022
Ian Humphreys. . . . . . . . . . . . . Keep Northern Ireland Beautiful
Karen Kerr Gavan. . . . . . . . . . . Queen’s University, Belfast
Dawn Miskelly. . . . . . . . . . . . . . Ulster Wildlife
Ian Nuttall. . . . . . . . . . . . . . . . . . Independent. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Resigned 1st January 2023
Lizzy Pinkerton. . . . . . . . . . . . . Belfast Hills Partnership
Darren Rice. . . . . . . . . . . . . . . . Newry, Mourne & Down District Council. . . . . . . . . . . . . . . Appointed 23rd June 2022
Diane Ruddock. . . . . . . . . . . . . .National Trust
Caroline Winder. . . . . . . . . . . . Action Renewables. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Resigned 1st January 2023
Company Secretary Craig McGuicken
Company Number NI034988
Charity Registration NIC101074 Charities Commission for Northern Ireland
XR19598 HM Revenue & Customs
Registered Office 89 Loopland Drive
Belfast
BT6 9DW
Auditors Diamond & Skillen
Chartered Accountants and Registered Auditor
Sinclair House
89/101 Royal Avenue
Belfast
BT1 1FE
Business Address 89 Loopland Drive
Belfast
BT6 9DW

Diamond & Skillen Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

Northern Ireland Environment Link

Contents

Page (s)
Director / Trustees’ Report 1 - 3
Independent Auditor's Report 4 - 5
Statement of Financial Activities (Income statement) 6
Statement of Financial Position (Balance Sheet) 7
Statement of Cash Flows 8
Notes to the Financial Statements 9 - 17

Diamond & Skillen Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

Northern Ireland Environment Link

Director / Trustees’ Report for the year ended 31st March 2023

The Board of Directors/Trustees submits its report together with the audited financial statements of the company for the year ended 31[st] March 2023.

REFERENCE AND ADMINISTRATIVE DETAILS

Northern Ireland Environment Link is a private company limited by guarantee without a share capital, exempt from using the word “limited”. The Company’s registration number NI034988. The company is also a charity registered with the Charity Commission for Northern Ireland , number NIC101074. The present Directors, and any past Directors who served during the year, are given on the company information page of these financial statements, together with the names of the charity’s external advisors.

In light of the Court of Appeal ruling of February 2020 in the case of McKee & Others v Charity Commission for Northern Ireland, and the fact that Northern Ireland Environment Link’s initial registration was before May 2019, the registration of Northern Ireland Environment Link with the Charity Commission for Northern Ireland is deemed void. The Charity Commission for Northern Ireland has advised all affected charities that there is no requirement to take any action at this time and it is implementing interim measures whilst a permanent solution is sought. The Department for Communities has given assurance to those charities that were unlawfully registered that they remain charities in law and need do nothing differently in the interim.

The NI Charities Commission has advised that “it is also important to be aware that the judgement does not prevent any organisation which is a charity in law from operating as a charity. Whether or not your organisation is a charity in law is determined by the wording of your governing document. Registration, which is required by the law, recognises that you are a charity, but does not make you a charity. This was done when the organisation was established with charitable purposes.”

STRUCTURE, GOVERNANCE AND MANAGEMENT

General

Northern Ireland Environment Link is governed by its Articles of Association originally adopted on 13th October 1998 and revised on 17th September 2014. In the event of the company being wound up, members are required to contribute an amount not exceeding £1.

Directors/Trustees

The Board of Directors/Trustees is responsible for the overall governance of the Company. Director/Trustees are appointed by the full members at Annual General Meeting. The total number of director/trustees shall not be more than 16 and not be less than 8. New Director/Trustees are provided with training in regard to their statutory responsibilities.

The Board delegates the exercise of certain powers in connection with the management and administration of the Company to the Executive. This is controlled by regular reporting back to the Board, so that all decisions made under delegated powers can be ratified by the full Board in due course.

The Chief Executive is responsible for the day-to-day management of the company’s affairs. The Chief Executive is assisted by Project Managers.

Statement of Directors’/Trustees’ Responsibilities and Corporate Governance

The Directors/Trustees are responsible for ensuring that the Company keeps proper accounting records which disclose with reasonable accuracy at any time the financial position of the company and to 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 and to provide reasonable assurance that:

Statement as disclosure to our auditors

In so far as the directors/trustees are aware at the time of approving our trustees’ annual report:

Diamond & Skillen Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

Page 1 of 17

Internal controls

Internal controls over all forms of commitment and expenditure continue to be reviewed to improve efficiency. Processes are in place to ensure that performance is monitored and the appropriate management information is prepared and reviewed on an ongoing basis by executive management and quarterly by the Board of Directors.

The systems of internal control are designed to provide reasonable but not absolute assurances against material misstatement or loss. They include:

Risk Statement

An internal risk assessment has been undertaken in order to identify the major risks to which the organisation is exposed. These have been identified as:-

The Board recognises its responsibility for the management of risk and has in place a Risk Strategy, which categorises risk in terms of severity, likelihood and consequence. The Strategy is reviewed annually and risk is monitored regularly.

Risk Management

During the year the Directors have considered and examined the major risks that face the charity and established strategies that will mitigate the impact they may have on the charity’s future. This process will be continued on an ongoing basis for each financial year.

OBJECTS, OBJECTIVES AND PRINCIPAL ACTIVITIES OF THE CHARITY

The Charity’s objectives are to:

STATEMENT OF COMPLIANCE WITH THE DUTY TO HAVE REGARD TO THE CHARITY COMMISSION FOR NORTHERN IRELAND’S GUIDANCE ON PUBLIC BENEFIT

In setting our objectives and planning our activities for the year the trustees have given careful consideration to the Charity Commission for Northern Ireland’s guidance on public benefit to ensure that the activities have helped to achieve the Charity’s purpose and provide a benefit to the beneficiaries. No harm and no private benefit flowed from the purposes of the charity.

FINANCIAL REVIEW AND RESULTS FOR THE YEAR

The Statement of Financial Activities on page 6 is designed to reflect all incoming resources receivable and expenditure incurred during the year irrespective of when income is actually received and payments made. Total incoming resources for the year amounted to £894,718 (2022: £625,895) of which £156,065 (2022: £156,065) is the core grant from the Department of Agriculture, Environment and Rural Affairs (DAERA). Total resources expended of £810,309 (2022: £599,942) resulted in a net surplus for the year of £84,409 (2022: surplus of £25,953). There is a balance of £5,997 (negative) (2022: negative £4,041) on restricted funds at the year end and the balance on unrestricted funds at the year-end was £464,304 (2022: £377,939) which is free and represents the reserves available to the Directors to help fulfil current and future plans.

Diamond & Skillen Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

Page 2 of 17

RESERVES POLICY

The Directors/Trustees believe that the Company should hold financial reserves because:

The Board of Trustees have agreed that NIEL should aim to have a reserve of between 3-12 months operating costs plus wind-up costs. Reserves should be built up and maintained at the desired level in stages consistent with the charity’s overall financial position and its need to maintain and develop its charitable activities.

Based on a 6-month operating cost (unrestricted fund only) of £390,000 and current wind-up costs in the region of £100,000, this makes a target reserve of between £295,000 and £490,000. However due to the Coronavirus pandemic, and the resulting long-term uncertainty, the Board consider it prudent to hold a higher level of reserves, if this can be achieved, until further notice.

Details of the Company’s funds are shown in Note 12. An analysis of the Company’s net assets between the funds is given in Note 13. The Directors/Trustees consider that sufficient resources are held in an appropriate form to enable each fund to be applied in accordance with any restriction imposed.

EMPLOYEES

The Company aims to be an organisation that employees enjoy working for and where they feel supported and developed. Employees are kept fully informed about its strategy and objectives, as well as day to day news and events. Regular information about the organisation is available through meetings and e-mails. All employees are encouraged to give their views and suggestions on performance and strategy. The Company supports equal opportunity.

PLANS FOR FUTURE PERIODS

The company plans continuing the current activities in the forthcoming years subject to satisfactory funding arrangements.

AUDITORS

Diamond & Skillen were appointed auditors to the company and are deemed to be re-appointed in accordance with Section 487(2) of the Companies Act 2006.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime (S.419(2) of the Companies Act 2006).

This report was approved by the board of directors on 30th November 2023 and signed on its behalf by:

Stephen Aston

Chair - Board of Directors / Trustees

Diamond & Skillen Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

Page 3 of 17

NORTHERN IRELAND ENVIRONMENT LINK

Independent Auditors’ Report to the Trustees of Northern Ireland Environment Link

Opinion

We have audited the financial statements of Northern Ireland Environment Link (the “Charity”) for the year ended 31st March 2023 which comprise the Statement of Financial Activities, the Statement of Financial Position, the Statement of Cash Flows and the Notes to the Accounts numbered 1 to 19, including a summary of significant accounting policies. The financial reporting framework that has been 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 Ireland (United Kingdom Generally Accepted Accounting Practice).

This report is made solely to the Charity’s trustees, as a body, in accordance with section 65 of the Charities Act (Northern Ireland) 2008 and the regulations made under that Act. Our audit work has been undertaken so that we might state to the Charity’s trustees those matters we are required to state to them in an auditor’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 Charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the Charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and the provisions available for small entities, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

We have nothing to report in respect of the following matters in relation to which the ISAs (UK) require us to report to you where:

Other information

The trustees are responsible for the other information. The other information comprises the information included in the annual report other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, 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 knowledge obtained in 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 there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the Charity and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees’ Annual Report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

cont’d.../

Diamond & Skillen Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

Page 4 of 17

Responsibilities of the trustees

As explained more fully in the trustees' responsibilities statement set out on page 1, the trustees 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 they 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 ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the Charity or to cease operations, or have no realistic alternative but to do so.

Our responsibilities for the audit of the financial statements

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. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Our responsibility is to audit and express an opinion on the financial statements in accordance with UK law and International Standards on Auditing (UK). Those standards require us to comply with the Auditing Practices Board’s [(APB’s)] Ethical Standards for Auditors, including ‘‘APB Ethical Standard – Provisions Available for Small Entities (Revised)’’, in the circumstances set out in note 19 to the financial statements.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

This report is made solely to the Charity's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the Charity's members those matters we are required to state to them in an auditor'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 Charity's members as a body, for our audit work, for this report, or for the opinions we have formed.

————————————

Nigel V. Skillen (Senior Statutory Auditor) for and on behalf of

Diamond & Skillen

Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue, Belfast, BT1 1FE

30th November 2023

Diamond & Skillen Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

Page 5 of 17

Northern Ireland Environment Link

Statement of Financial Activities

(incorporating Income and Expenditure Account) for the year ended 31st March 2023

Notes Totals
2022
£
Totals
2023
£
Restricted
funds
£
Unrestricted
Funds
£
Fund balances c/fwd at 31st March

Fund balances b/fwd at 1st April
Reconciliation of funds
Net movement in funds for the year
17

Gross transfers between funds
Transfers
5
Net income / (deficit) for the year
Total expenditure
4

Depreciation of assets
4

Other expenses
4

Legal and professional fees
on other items
4

Programme / event costs
4

General administration costs
4

Travel & training costs
4

Premises costs
4

Employee costs
on charitable activities
4

Advertising / PR costs
on raising funds
Expenditure
Total income
3

Investment income
from investments
3

Other servicing and accommodation
3

Sundry income
from other activities
3

Members servicing and accommodation
3

Event and project income
from charitable activities
3

Grants
3

Subscriptions
3

Donations
from donations and legacies
Income		 660
681
-
681
1,963
0
-
-
121,068
120,151
23,773
96,378
2,167
1,799
-
1,799
49,225
42,470
-
42,470
449,847
724,452
13,429
711,023
965
5,165
-
5,165
-
0
-
-
625,895
894,718
37,202
857,516
-
0
-
-
592
10
-
10
3,370
4,171
-
4,171
91,231
164,823
14,940
149,883
10,581
16,707
40
16,667
2,860
10,123
1,742
8,381
23,982
22,874
-
22,874
466,876
591,601
15,111
576,490
450
0
-
-
599,942
810,309
31,833
778,476
-
0
(7,325)
7,325
25,953
84,409
5,369
79,040
347,945
373,898
(4,041)
377,939
25,953
84,409
(1,956)
86,365
373,898
458,307
(5,997)
464,304

The income and expenditure summary as required to be disclosed by the Companies Act 2006 is included at note 14. All of the above results are derived from continuing activities.

The company has no recognised gains or losses other than the surplus or deficit for the above two financial years. The notes on pages 9 to 17 form part of these financial statements.

Diamond & Skillen Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

Page 6 of 17

Northern Ireland Environment Link

Statement of Financial Position (Balance Sheet) as at 31st March 2023

Notes 2022
£
2023
£
Total funds
12

Other projects
12

NIOGN Lottery Fund
12

TalX Fund
12

Interreg Fund
12

Open Government Network Pioneer Fund
12

HLF Catalyst
Restricted income funds:
12

Other funds
12

General funds
Unrestricted income funds:
Accumulated funds
Net assets
10
Payables: amounts falling due within one year

Cash and cash equivalents
9

Receivables
Current Assets
8

Tangible assets
Non Current Assets		 213,626
201,131
192,801
284,925
-
-
406,427
486,056
(32,529)
(27,749)
373,898
458,307
-
-
377,941
464,304
10
10
(30)
-
(4,023)
(6,007)
-
-
-
-
-
-
377,941
464,304
373,898
458,307

The notes on pages 9 to 17 form part of these financial statements.

The financial statements on pages 6 to 17 were approved by the Board of Directors/Trustees on 30th November 2023 and signed on their behalf by:

————————————

Stephen Aston Chairman of Director/Trustees

————————————

Murray Watt Director/Trustee, Hon Treasurer

Diamond & Skillen Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

Page 7 of 17

Northern Ireland Environment Link

Statement of Cash Flows for the year ended 31st March 2023

Notes 2022
£
2023
£
Net cash and cash equivalents at 31st March 2023

Net cash and cash equivalents at 1st April 2022

Increase / (decrease) in cash for the year
Reconciliation of net cash flow to movement in net cash balances
Increase / (decrease) in cash for the year

Capital expenditure
16

Returns on investment
Investing activities
15

Net inflow / (outflow) from operating activities
Operating activities		 -
-
660
681
(25,745)
(13,176)
(25,085)
(12,495)
238,711
213,626
(25,085)
(12,495)
213,626
201,131

The notes on pages 9 to 15 form part of these financial statements.

Diamond & Skillen Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

Page 8 of 17

Northern Ireland Environment Link

Notes forming part of the Financial Statements for the year ended 31st March 2023

  1. Accounting Policies The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

1.1 Basis of preparation

The financial statements are 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 from 1st January 2015) - (Charities SORP (FRS102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Northern Ireland Environment Link meets the definition of a public benefit entity under FRS 102 and the Charities SORP. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

Reconciliation with previously Generally Accepted Accounting Practice

1.2 Reconciliation with previously Generally Accepted Accounting Practice In preparing the accounts, the trustees have considered whether in applying the accounting policies required by FRS 102 and the Charities SORP (FRS 102) the restatement of comparative items was required. No restatements were required.

Preparation of the accounts on a going concern basis

1.3

The trustees are of the view that as the reserves of the charity are within the requirement of the charity’s reserves policy, the immediate future of the charity for the next 12 to 18 months is secure and on that basis the charity is a going concern.

1.4 Fund accounting General funds are unrestricted funds which are available for use at the discretion of the directors in furtherance of the general objectives of the charity and which have not been designated for other purposes. The fund comprises the accumulated surpluses and deficits of unrestricted income and expenditure.

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 costs of administering such funds are charges against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements. Investment income and gains are allocated to the appropriate fund.

1.5 Income Items of income are recognised and included in the accounts when all of the following criteria are met:

Grants receivable which relate to the year are credited to income within the Statement of Financial Activities, with unspent balances being carried forward to subsequent years within the relevant fund. Specific debts are recognised where approved grant expenditure exceeds grant income received to date. Grant income relating to future periods is carried forward under creditors.

1.6 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.

1.7 Expenditure and irrecoverable VAT

Expenditure is recognised once there is 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. Expenditure is classified under the following activity headings:

1.8 Taxation

There is no liability to taxation due to the company’s charitable status.

Diamond & Skillen Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

Page 9 of 17

Northern Ireland Environment Link

Notes forming part of the Financial Statements for the year ended 31st March 2023 (cont’d)

1.9 Allocation of costs to funds All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of the resources. 1.10 Non-Current Assets

Fixed assets are stated at cost less accumulated depreciation.

Expenditure is recognised as capital in nature for:

Fixtures & Fittings - Amounts over £1,000 Computers & Equipment - Amounts over £2,500 - Fixtures & Fittings 33.33% straight line - Computers & Equipment 50.00% straight line

Depreciation is provided to write off the cost of fixed assets over their anticipated useful lives. Depreciation is provided at the following rates:

1.11 Receivables 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 discounts due.

1.12 Cash at bank and in hand

Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

1.13

Payables and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in a transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

1.14

Pension costs

The company operates a defined contribution scheme. The amount charged to the Statement of Financial Activities represents the contributions payable by the charity during the year. Contributions are invested separately from the company’s assets.

1.15 Reserves Policy

The charity holds a reserve for the following reasons:

The Board of Trustees have agreed that NIEL should aim to have a reserve of between 3-12 months operating costs plus wind-up costs. Reserves should be built up and maintained at the desired level in stages consistent with the charity’s overall financial position and its need to maintain and develop its charitable activities.

Based on a 6-month operating cost (unrestricted funds only) of £280,000 and current wind-up costs in the region of £100,000, this makes a target reserve of between £240,000 and £420,000. However due to the Coronavirus pandemic, and the resulting long-term uncertainty, the Board consider it prudent to hold a higher level of reserves, if this can be achieved, until further notice.

2. Legal status of the charity

2.1 Registrations

The charity is a company limited by guarantee, registered in Northern Ireland no. NI034988. The registered office of the company is 89 Loopland Drive, Belfast, BT9 6DW. The members of the company are the directors named herein. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity.

The company is registered with HM Revenue & Customs as a charity (ref: XR19598) and is also registered with the Charity Commission for Northern Ireland (ref: NIC101074).

Diamond & Skillen Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

Page 10 of 17

2.2

Northern Ireland Environment Link

Notes forming part of the Financial Statements for the year ended 31st March 2023 (cont’d)

Charitable status

In light of the Court of Appeal ruling of February 2020 in the case of McKee & Others v Charity Commission for Northern Ireland, and the fact that Northern Ireland Environment Link’s initial registration was before May 2019, the registration of Northern Ireland Environment Link with the Charity Commission for Northern Ireland is deemed void. The Charity Commission for Northern Ireland has advised all affected charities that there is no requirement to take any action at this time and it is implementing interim measures whilst a permanent solution is sought. The Department for Communities has given assurance to those charities that were unlawfully registered that they remain charities in law and need do nothing differently in the interim . The NI Charities Commission has advised that “it is also important to be aware that the judgement does not prevent any organisation which is a charity in law from operating as a charity. Whether or not your organisation is a charity in law is determined by the wording of your governing document. Registration, which is required by the law, recognises that you are a charity, but does not make you a charity. This was done when the organisation was established with charitable purposes.”

3a

Income

Totals
2022
£
Totals
2023
£
Restricted
funds
£
Unrestricted
Funds
£


Invoicing error -(note 3b)

The Community Foundation

University College Cork - TalX

Sustainablility West Midlands - CCRA3

Action Renewables - NIPAN

KNIB - Education Earth Hub Project

HCLF - dormant accounts

National Heritage - CRESI

National Heritage - Urban Parks

PCAN flexible fund

Esmee Fairbairn Trust - NIPAN

Esmee Fairbairn Trust - Core

DAERA - D41 Economics funding

DAERA - D41 Health Project

DAERA - Public Body Reporting

DAERA - Env Fund

DAERA - CNI Mitigation project

DAERA - other

DAERA - core grant aid

Grants received:

Outstanding subscriptions written off -(note 3b)

ESDF subscriptions

NIEL Members subscriptions

Donations:
~~from donations and legacies:~~		 (227)
0
-
-
16,812
0
-
-
15,580
13,429
13,429
-
2,351
0
-
-
-
10,000
-
10,000
-
17,500
-
17,500
-
60,167
-
60,167
-
49,827
-
49,827
-
76,281
-
76,281
-
17,050
-
17,050
-
16,694
-
16,694
70,000
98,000
-
98,000
-
20,000
-
20,000
-
25,000
-
25,000
-
112,439
-
112,439
115,000
0
-
-
50,000
52,000
-
52,000
31,266
0
-
-
156,065
156,065
-
156,065
(5,270)
0
-
-
320
120
-
120
5,915
5,045
-
5,045


Other charitable income

Community Relations Council

Cardiff University

Belfast Food Network

Belfast City Council

Member servicing
~~from charitable activities:~~		 -
1,854
-
1,854
-
5,000
-
5,000
1,875
667
-
667
43,205
34,949
-
34,949
4,145
0
-
-
2,167
1,799
-
1,799


Restricted project administration

Other

NIOGN Lottery

Climate NI contract income

Sundry income(incl. reimbursement of various outlays)

Joint links
~~from other activities:~~		 2,678
0
-
-
2,000
0
-
-
18,065
23,773
23,773
-
93,245
94,945
-
94,945
43
1,433
-
1,433
-
0
-
-

UK bank interest received
~~from investments:~~		 660
681
-
681
625,895
894,718
37,202
857,516

Diamond & Skillen Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

Page 11 of 17

3b

Northern Ireland Environment Link

Notes forming part of the Financial Statements for the year ended 31st March 2023 (cont’d)

Additional information on income adjustments
Totals
2022
£
Totals
2023
£
Restricted
funds
£
Unrestricted
Funds
£
Invoicing error
An item of income was recognised twice in the previous accounting
period (as a revenue invoice and as a receipt to the bank). In order
to rectify this an item of “negative income” is recognised in this
period
NIEL / ESDF subscriptions
Some old, outstanding invoices have been written off (those dating
before 31st March 2019). These relate to ex-members and those in
financial difficulty as a result of the Coronavirus pandemic		 (227)
0
-
-
(5,270)
0
-
-
(5,497)
0
0
0

4

Expenditure
Totals
2022
£
Totals
2023
£
Restricted
funds
£
Unrestricted
Funds
£


Promotional literature & advertising

Fund-raising expenses
~~on raising funds:~~		 450
0
-
-
-
0
-
-


Project professional fees

Grants payable

Project costs

Event costs

Meeting expenses
Programme costs:

Bank charges

Photocopier rental

IT and website

Telephone

Printing, postage and stationery
General administration costs:

Staff training

Staff travel
Travel & training costs:

Insurance

Repairs and maintenance

Cleaning and waste disposal

Lighting and heating

Water charges

Rent
Premises and insurance costs

Employer pension contributions

Temporary staff

Wages and salaries
Employee costs:
~~on charitable activities:~~		 88,114
144,279
14,940
129,339
-
0
-
-
2,119
5,119
-
5,119
-
14,000
-
14,000
998
1,425
-
1,425
281
441
40
401
636
745
-
745
7,600
12,710
-
12,710
1,816
1,774
-
1,774
248
1,038
-
1,038
738
425
-
425
2,122
9,698
1,742
7,956
1,565
1,755
-
1,755
2,066
869
-
869
459
715
-
715
1,937
1,899
-
1,899
752
433
-
433
17,203
17,203
-
17,203
29,447
33,618
864
32,754
-
20,865
-
20,865
437,429
537,117
14,247
522,870

On fixtures and fittings
Depreciation of assets:

Sundry expenses
Other expenses:

Other governance costs

Accountancy and payroll preparation fees

Audit fees
Legal and professional fees:
~~on other items:~~		 -
0
-
-
566
10
-
10
26
51
-
51
695
1,445
-
1,445
2,675
2,675
-
2,675
599,942
810,309
31,833
778,476

Diamond & Skillen Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

Page 12 of 17

Northern Ireland Environment Link Ltd

Notes forming part of the Financial Statements for the year ended 31st March 2023 (cont’d)

5

Net incoming resources

Totals
2022
£
Totals
2023
£
Restricted
funds
£
Unrestricted
Funds
£
Depreciation of fixed assets
Diamond & Skillen - audit fees
Diamond & Skillen - payroll preparation
Net incoming resources are stated after charging:		 -
0
-
-
2,675
2,675
-
2,675
695
695
-
695
3,370
3,370
0
3,370

6 Employee costs

6.1

Salaries and Pensions

Totals
2022
£
Totals
2023
£
Restricted
funds
£
Unrestricted
Funds
£
Travel & training costs
Pension contributions
Employer’s National Insurance
SMP and NIC compensation on SMP
Wages and salaries		 2,860
10,123
1,742
8,381
29,446
33,618
864
32,754
34,150
49,601
1,469
48,132
(5,379)
0
-
-
408,658
488,516
12,778
475,738
469,735
581,858
16,853
565,005

The average number of persons, including part-time staff, employed on UK contracts was 13 (2022: 13) No trustee or director received any remuneration from the charity in the year (2022: none) No employee was paid more than £60,000 in the year (2022: none)

6.2 Trustees’ expenses

Members of the Board of Directors (who are also the Trustees of the charity) receive no remuneration for their services. The Director / Trustees of the charity are eligible to receive reimbursement of expenses incurred for attendance at events and meetings whilst representing NI Environment Link and for attendance at meetings to further the charity’s business plan and attendance at meetings of the Board. The expenses borne by the charity in 2022/23, paid to the directors of the charity were £nil (2022: £253).

In certain cases, the Director / Trustees are eligible to receive payment for services rendered to the charity. Where this situation occurs, full detail is given at note 17 on page 14.

7 Pension costs

The company operated defined contribution schemes in respect of its staff. The schemes and their assets are held by independent managers. The pension charge represents contributions due from the company and amounted to £33,618 (2022: £29,446)

8 Property, plant and equipment

Totals
£
Fixtures
& fittings
£
At 31st March 2022
At 31st March 2023
Net book value:
At 31 March 2023
Charge for year
At 1 April 2022
Accumulated depreciation:
At 31 March 2023
Additions
At 1 April 2022
Cost:		 0
0
————
————
15,007
15,007
————
————
0
-
15,007
15,007
————
————
15,007
15,007
————
————
0
-
15,007
15,007
0
0

Diamond & Skillen Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

Page 13 of 17

9

Northern Ireland Environment Link Ltd

Notes forming part of the Financial Statements for the year ended 31st March 2023 (cont’d)

Receivables

9 Receivables
10 Totals
2022
£
Totals
2023
£
Sundry
HMRC VAT refund due
Prepayments and other debtors:
Servicing payments due - NIOGN
Heritage for Health funding due
KNIB Education Earth Hub Project funding due
Community Relations Council funding due
HCLF - Dormant Accounts funding due
Urban Green Space funding due
Climate Action Mitigation Support funding due
Nourish NI funding due
Climate NI funding due
TalX funding due
DAERA - additional grants due
DAERA - Core grant due
Debtors control
Income due:
Payables: amounts falling due within one year		 -
-
-
2,876
2,917
-
-
1,602
-
17,500
-
2,500
-
12,833
-
41,067
-
12,500
-
3,429
-
23,312
15,580
13,429
75,478
92,822
38,917
31,894
59,909
29,161
192,801
284,925
Totals
2022
£
Totals
2023
£
HM Revenue & Customs - VAT
HM Revenue & Customs - PAYE
Sundry creditors
Company Credit card
Accrued expenses
Creditors control
Accruals and other creditors:		 2,704
-
-
5,056
117
112
279
-
3,370
3,425
26,059
19,156
32,529
27,749

11 Financial Commitments

Unrestricted funds

At 31st March 2023 the charity has 2 months left to run on the lease of its premises at Loopland Drive. The current rent payable is £17,202.96 + VAT per annum. At 31st March 2023 the company has no other annual commitments under non-cancellable leases nor any other financial commitments that are not recognised in the accounts (2022: £nil). Northern Ireland Environment Link has entered into a number of long term contracts for the supply of services all of which are cancellable.

Restricted funds

The company has no financial commitments relating to restricted funds.

Diamond & Skillen Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

Page 14 of 17

Northern Ireland Environment Link Ltd

Notes forming part of the Financial Statements for the year ended 31st March 2023 (cont’d)

12 Statement of Funds 12.1 Movement on general/designated and restricted funds

At 31 Mar
2023
£
Transfers
£
Investment
Gains
£
Expenditure
£
Income
£
At 1 Apr
2022
£
Total funds
Total restricted
Arts project
NIOGN Lottery Fund
TalX Fund
Total unrestricted
NIPAN
Heritage for Health
CCC
Economics
Health
Education
Public Body Reporting
NI Housing Executive
Community Relations Council
HEF Revival
HLCF Dormant Accounts
CRESI Project
Urban Parks
PCAN
Climate Emergency Comm.
The Community Foundation
Cardiff University
CNI Mitigation Project
Belfast Food Network
Climate NI
Designated funds
(unrestricted)
General reserve		 26,137
-
-
(557)
26,694
-
71
-
-
(1,531)
1,602
-
(5,889)
-
-
(5,889)
-
-
4,228
-
-
(15,772)
20,000
-
0
(12,695)
-
(13,645)
26,340
-
0
181
-
(17,681)
17,500
-
0
(14,523)
-
(97,916)
112,439
-
(2,000)
-
-
(2,000)
-
-
0
3
-
(5,003)
5,000
-
(11,437)
-
-
(8,578)
-
(2,859)
41,659
-
-
(18,508)
60,167
-
29,406
-
-
(20,421)
49,827
-
(14,540)
(10,000)
-
(80,821)
76,281
-
1,440
-
-
(15,610)
17,050
-
0
(2,330)
-
-
1,830
500
0
180
-
(16,992)
-
16,812
0
(1,876)
-
(666)
667
1,875
40,963
(8,616)
-
(32,746)
52,000
30,325
6,232
-
-
(44,238)
34,949
15,521
(13,620)
-
-
(94,710)
94,945
(13,855)
361,654
57,001
681
(285,192)
259,544
329,620
464,304
7,325
681
(778,476)
856,835
377,939
10
-
-
-
-
10
0
(2,388)
-
(21,355)
23,773
(30)
(6,007)
(4,937)
-
(10,478)
13,429
(4,021)
(5,997)
(7,325)
0
(31,833)
37,202
(4,041)
458,307
0
681
(810,309)
894,037
373,898

12.2 Description of funds

UNRESTRICTED FUNDS:

 Climate NI is a contract for servicing and project delivery from the DoE/DAERA. The current contract will finish May 2023.  Belfast Food Network is grants and income received for servicing and delivery of the Belfast Food network programme.  CNI Mitigation Project is a contract with DAERA to provide Mitigation support.  Cardiff University is a contract to support Cardiff University in extending RESILRISK survey to Northern Ireland on local perceptions of Climate Risk and Adaptation Options.  The Community Foundation: Linking the Irish environment is a project funded by the Community Foundation for Ireland to enable all-island environmental improvement by facilitating improved co-operation between NIEL and the Irish Environmental Network  The Climate Emergency Committee: Armagh, Banbridge and Craigavon District Council support funding Northern Ireland Environment Link for the 6th December 2021 Climate Emergency Committee meeting briefing presentation on the GGS that outlines the 10 strands of the GGS  PCAN - PCAN (Place-based Climate Action Network) is a Rural Resilience Project that aims to raise awareness amongst farmers and the wider agri-sector, of climate risks and opportunities for farm businesses in Northern Ireland, and practical approaches to adapt and prepare. Feedback from regional Workshops with farmers is shared with agri-policy makers, and the research findings of the project are helping to identify information gaps in this area for the sector

 CRESI Project - The Covid Recovery Employment and Skills Initiative (CRESI) project is a 3-year funded post for a Historic Environment Projects and Policy Officer, created to help support the sustainability of heritage organisations and assist the sector in recovery from the impacts of the pandemic. Funded by the Department for Communities and delivered by the National Lottery Heritage Fund

 HEF Revival is a contract from the Department for Communities Support to develop a new heritage sector website including the existing ‘Heritage Delivers’ microsite, requirements associated with the Archaeology 2030 project, and the functionality to add further information.

Diamond & Skillen Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

Page 15 of 17

Northern Ireland Environment Link Ltd

Notes forming part of the Financial Statements for the year ended 31st March 2023 (cont’d)

.2 Description of funds (cont’d)

UNRESTRICTED FUNDS:

RESTRICTED FUNDS

13 Analysis of charity net assets between funds

Totals
2023
£
Restricted
funds
£
Unrestricted
funds
£
Current liabilities
Current Assets
Fixed Assets		 (24,324)
(5,097)
(19,227)
486,056
-
486,056
0
-
-
461,732
(5,097)
466,829

14 Income and expenditure summary

2022
£
2023
£
Surplus / (deficit) for the year
Net incoming / (outgoing) resources
Other expenditure
Direct charitable expenditure
Resources expended
Gross income		 3,962
4,206
595,980
806,138
625,895
894,718
25,953
84,374
25,953
84,374

Diamond & Skillen Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

Page 16 of 17

Northern Ireland Environment Link Ltd

Notes forming part of the Financial Statements for the year ended 31st March 2023 (cont’d)

15 Reconciliation of changes in resources to net cash inflow / (outflow) from operating activities


2022
£
2023
£
Net cash (outflow) / inflow from operating activities
(Decrease) in payables
(Increase) / decrease in receivables
Adjust for investment income
Net incoming resources		 (4,667)
(4,745)
(46,371)
(92,124)
(660)
(681)
25,953
84,374
(25,745)
(13,176)

16 Returns on investment and servicing of finance

2023 2022
£ £
UK bank interest received 681 660

17 Transfers between funds

Both of these transfers represent admin fees and/or contribution to general overheads from those restricted projects .

18 Related party transactions

There were no significant related party transactions identified in the financial year.

Many of the members of the Board of Directors (who are also the Trustees of the charity) represent member organisations of the charity and as such the charity receives income from these by way of subscriptions. No member of the Board of Directors, nor any member of the charity connected to any member of the Board of Directors received payments for services rendered to the charity.

19 Disclosure of relevant circumstances

In common with many other charities of our size and nature we use our auditors to:

During the year our auditors also assisted the Board in relation to various ad-hoc consultancies.

Diamond & Skillen Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

Page 17 of 17