REGISTERED COMPANY NUMBER: N1621658 {Northern Ireland} REGISTERED CHARITY NUMBER: 101274 Re ort of the Trustees and Unaudited Financial Statements for the Year Ended 31 March 2023 for South and East T rone Welfare Su ort WHR Accountants Ltd Chartered Certified Accountants Statutory Auditors 56 English Street Armagh Co. Arm3gh BT617LG
South and East T rone Welfare Su Content5 of the Financial Statements for the Year Ended 31 March 2023 Page Report of the Trustees Independent Examiner's Report Statement of Financial Activlties Balance Sheet Notes to the Financial Statements 7 to 11 Detailed Statement of Flnancial Activities 12
South and East T rone Welfare Su ort Re ort of the Trustees for the Year Ended 31 March 2023 The tru5tee5 who are also dirertors of the charity for the purposes of the Companies Act 2006, present their report with the flnancial statements of the charity for the year ended 31 March 2023. The trustees have adopted the provisions of Accounting and Reporting by Charitie5: Statement of Recommended Practice applicable to charitles preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective l January 20191. OBJECTIVES AND AcnviTIES Oble¢tives and aims Our attivities are of public benefrc as we provide welfare 5UPPOrt and financlal support to individuals who are suffering loss and who are suffering psychologically and financially. We strive to work with an under-represented group and have developed a range of initiatives which 5UPPOrt such afferted individuals which leads to increased social inclusion and increased involvement in the ¢omrnunity. We promote and hold activities such as counseling, stress management, etc., to encourage individuals to Improve their general health and wellbeing which facilitates victims or survivors to become happier, healthier and more fulfilled citizens. We also operate a befriending service which will encourage individuals who are house-bound, 111 and who are isolated to still be active within the community and to remain an integral part of the community. We attively seek to improve the lives of individuals who have been injured or bereaved through no fault of their own. We help to rebuild self worth and Self esteem among vlctims and survivors. Further benefits are that financial and economic deprivation is reduced for the beneficiaries through access to advice services and other inteNentlons. Victims can be empowered through increased education and incre35ed awareness of the active role they can play within mainstream society. This in turn leads to a strong community spirit and the empowerment of the victims/survivors to lead active and healthy live5. A core aspect of the work of the org3ni5ation is the furtherance of human rights of the innocent victims and Survivors of terrorism and other 'Trouble related violence,. The organisation pursues opportunities to have issues raised through various strata ensuring that policy is developed in accordance with the needs of those to which it primarily effects promoting more equality and reconciliation and ensuring that a historically marginalised group of victlms/survivors are supported in having their rights represented and furthered, thus reducing social inequalities. This also has benefits to the wider community in the furtherance of a more peaceful and more cohesive society. These benefits are demonstrated through obtaining evaluation forms for all activities and also asking some participants to feedb?ck to committee meetings orally on both the positive and negative aspects of any activity 50 that we can use the feedback to plan future events and ensure they meet the needs of the beneficiarie5. There is no harm flowing from our purpose5 and we mitigate the p055ibility of harm by ensuring that appropriate signposting takes place to professionally trained counsellors and advisors on specific area5 such as welfare to ensure that the advice and guidance received is appropriate and beneficial. The charity's beneficiaries are primarily ex servicemen, who were afferted as a result of terrorism and the troLJbles in Northern Ireland, and member organi5ations representing the interests of these individuals but are also the wider public by treating more public awareness of the issues facing such individua15. The only potential private benefit flowing from this purpose is that the trustees can benefit as a beneficiary but would benefit in the same way as any other beneficiary would not get any preferential treatment. This 15 incidental in furthering the overall purpose and only applicable if they fall within the class of beneficiarie5. Page I
South and East T rone Welfare Su ort Re ort of the Trustees for the Year Ended 31 March 2023 OBJEcfivES AND AcfiviTIES Signiflcant artivities What it does SFfws Ltd promotes and empowers victlm5 affected as a result of terrorism. SWS provides help in order to build capacity, support and friendship in meeting their individua15 and organi5ation's aims. sErws Ltd are voluntary and promote the passage of important information throughout the member groups on issues such as Opportunities, benefits, training and will look to provide events and activities in the interests of the member groups. We further seek to identify the needs of the local area and where possible respond with posltive action to address these needs. We provides social welfare services and the provision of welfare rights advice and information and refer to those in need of professional as5i5tance to the relevant agencies,. Promote and carry out, or assist in promoting and carrying out research, suTheys and investigations and publish the useful results thereof,. Organise or assist in org2nising meetings, lectures, classes and exhibitions, and publish or asSlSt in publishing reports, periodicals, recordings, book5 or other documents or information,. facS1itate the recruitment and training of volunteers for member organisations wlth relevant ski115 to carry out the objectives of SThS Ltd,. Employ, and pay any person or persons, not being a member of the Committee, to supervise. organise and carry out the work of sErws Ltd and make all reasonable and necessary provision for the payment of remuneration to employees,. We promote and organise cooperation in the achievements of the above objects and to that end To work in association with local authorities and voluntary organisations engaged in the furtherance of the above objects in the area of beneflt; We establish or support any charitable trusts, associations or institutions formed for all or any of the above objects; The rellef of those in need by reason of youth, age, ill-health, disability, financial hardship or other disadvantage How Advice/advocacy/information Arts Community development Counselling/support Cultural General charitable purposes Grant making uman rights/equality Medical/health15ickne5S Relief of poverty Volunteer development Welfare/benevolent Who Carers Men Mental health Older people Physical disabilities Victim support Volunteers Women Public benefit The objetts for which the Charity 15 established I'the objects") are.. lal To provide support, assistance and information directly or Sndirectly to ex service person5 and member organisations Sn South & East Tyrone affetted by terrorism,. Ibl to further and build awareness to the needs of ex service persons and associated member organisations in South and East Tyrone in relation to education and research,. Icl to promote and influence effective care, social support, welfare involvement and support for ex Service persons and member organisations in South & East Tyrone affected by terrorism. In these Articles, "people affected by terrorism" includes individuals who have served in the Security Forces, their carer5, families, and any associated organi5ation5 directly or directly affected by terrorism. FINANCIAL REVIEW Financiol position The directors believe the year end position to be satisfactory. £87,513 of revenue grant wa5 received during the year ended 31 March 2023. The Victims and survivors Service are the core funders. Page 2
South and East T rone Welfare Su ort Re ort of the Trustees for the Year Ended 31 March 2023 STRucfuRE, GOVERNANCE AND MANAGEMENT Governing document The charity is a charitable company limited by guarantee and was incorporated on 26 November 2013 and was registefed with the Charities Commission for Northern Ireland on 3 March 2016. It is governed by a memorandum and articles of a550Clation. The company's objects are specifically restricted to the relief of poverty, the advancement of education, the preservation and protection of health, the promotion of equality and diversity and the promotion of the benefit of the victlms and survlvors of paramilitary violence and terrorism and other inhabitants of the local community. Rlsk management The directors do not believe the company Is subject to any substantial risks beyond the liabilities disclosed in the accounts. The comp3ny has one employee and rents office premises. It holds public liability insurance. and ensures appropriate controls are in place to provide reasonable assurance against fraud and error. REFERENCE AND ADMINISTRATIVE DETAILS Reglstered Company number N1621658 INorthern Ireland) Registered Charity number 101274 Registered office 51 Main Road Moygashel Dungannon Co. Tyrone BT717QU Trustees Mrs M McLain Secretary A Roleston BEM Retired V McNlckle H Loney Company Secretary Mrs M McLain Independent E¥amlner WHR Accountants Ltd Chartered Certified Accountants Statutory Auditors 56 English Street Armagh Co. Armagh BT617LG Approved by order of the board of trustees on 29 January 2024 and signed on its behalf by.. A Role5ton BEM - Trustee Page 3
Inde endent Examiner's Re ort to the Trustees of South and East T rone Welfare Su ort Independent examiner'5 report to the trustees of South and East Tyrone Welfare Support I'the Company'l I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2023. Responsibilitie5 and basis of report As the charity's trustees of the Company land also its directors for the purposes of company lawl you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 20061'the 2006 Act'l. Having satisfied myself that the accounts of the Company are not required to be audtted under Port 16 of the 2006 Act and are eligible for independent examination, I report in respect of my exarnination of your charity's accounts as carried out under Section 145 of the Charities Act 20111'the 2011 Act'l. In carrying out my examination I have followed the Dirertion5 given by the Charity Commission under Section 145151 Ibl of the 2011 Art. Independent examiner's Statement I have completed my examination. I confirm that no matters have come to my attention in connection wlth the examination giving me cause to believe: accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or the accounts do not accord with those records; or the accounts do not comply with the accounting requirements of Section 396 of the 2006 Att other than any requirement that the accounts give a true and fair view which 15 not a matter considered as part of an Independent examination- or the account5 have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 10211. I have no concerns and have come across no other matter5 in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Andrew Gilpin WHR Accountants Ltd Chartered Certified Accountants Statutory Auditors 56 English Street Armagh Co. Armagh BT617LG 29 J3nuary 2024 Page 4
South and East T rone Welfare Su ort Statement of Financial Activities for the Year Ended 31 March 2023 31.3.23 Unrestricted fund 31.3.22 Total funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 87,513 93,211 Other trading activities 19,180 4,923 Total 106,693 98,134 EXPENDITURE ON Raising funds 101,126 92,890 NET INCOME 5,567 5,244 RECONCILIATION OF FUNDS Total funds brought forward 17,969 12,725 TOTAL FUNDS CARRIED FORWARD 23,536 17,969 The note5 form part of these Pinancial statements Page 5
South and East T rone Welfare Su ort Balance Sheet 31 March 2023 31.3.23 Unrestricted fund 31.3.22 Total ftJnd5 Notes FIXED ASSETS Tangible assets 9,078 12,692 CURRENT ASSETS Debtors Cash at bank 59 24,109 59 18,625 24,168 18,684 CREDITORS Amounts falling due within one year 19,7101 113,4071 NET CURRENT ASSErs 14,458 5,277 TOTAL ASSETS LESS CURRENT LIA81LITIES 23,536 17,969 NET ASSFrs 23,536 17,969 FUNDS Unrestricted funds io 23,536 17,969 TOTAL FUNDS 23,536 17,969 The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the ye?r ended 31 March 2023. The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for lal ensuring that the charitable company keeps accounting records that comply wlth Sections 386 and 387 of the Companies Act 2006 and preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplu5 or deficit for each financial year in accordance with the requirements of Section5 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so f3r a5 applicable to the charitable companv. Ibl These financial statements have been prepared in accordance with the provisions applicable to charitable companie5 5ublect to the small companies regime. The flnancial statements were approved by the Board of Trustees and authorlsed for issue on 29 January 2024 and were signed on it5 behalf by.. A Roleston BEM - Trustee oney- ustee The notes form part of these Financial statements Page 6
South and East T rone Welfare Su ort Notes to the Financial Statements for the Year Ended 31 March 2023 ACCOUNTING POLICIES 8asls of preparing the financial statements The financial statements of the charitable companyi which is a public benefit entity under FRS 102, have been prepared in accordance wfch the Charities SORP IFRS 1021 'Accounting and Reporting by Chèrities.. Statement of Recommended Practice applicable to charities preparinB their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective l January 20191,, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The financial ststements have been prepared under the historical cost convention. Income All income is recognised in the Statement of Financial Activities once the charlty has entitlement to the funds, it Is probable that the Income will be received and the amount can be measured reliably. Expenditure Liabilities are recognised as expenditure as soon as there is a legal or construrtlve obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be requlred in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where cost5 cannot be directly attrlbuted to partlcular headings they have been allocated to activities on a basis consistent with the use of resources. Tangible fixed assets Depreciation 15 provided at the following annual rates in order to write off each asset over its estimated useful life. Fixtures and fittings 20% on cost Taxation The charity is exempt f rom corporation tsx on its charitable activltie5. Fund accounting Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the oblects of the charity. Restrictions arlse when specified by the donor or when funds are raised for particular restritted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. OTHER TRADING AcfiviTIES 31.3.23 31.3.22 Members, fees & donations 19,180 4,923 NET INCOMEIIEXPENDITUREI Net incomellexpenditurel is stated after chargingllcreditingl: 31.3.23 31.3.22 Depreciation- owned assets 3,614 3,615 Page 7 continued...
South and East T rone Welfare Su ort Notes to the Financial Statements- continued for the Year Ended 31 March 2023 TRUSTEES, REMUNERATION AND BENEFtTS There were no trustees, remuneration or other benefits for the year ended 31 March 2023 nor for the year ended 31 March 2022. Trustees, expenses There were no trustees, expenses paid for the year ended 31 March 2023 nor for the year ended 31 March 2022. STAFF COSTS The average monthly number of employees during the year was as follows: 31.3.23 31.3.22 Adminlstration No employees received emoluments in excess of £60,000. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVlnES Unrestricted fund INCOME AND ENDOWMENTS FROM Donations and legacies 93,211 Other trading attivlties 4,923 Total 98,134 EXPENDITURE ON Raising funds 92,890 NET INCOME 5,244 RECONCILIATION OF FUNDS Total funds brought forward 12,725 TOTAL FUNDS CARRIED FORWARD 17,969 Page 8 continued...
South and East T rone Welfare Su ort Notes to the Financial Statements- continued for the Year Ended 31 March 2023 TANGIBLE FIXED ASSETS Fixtvre5 and fittings COST At l April 2022 and 31 March 2023 26,277 DEPRECIATION At l April 2022 Charge for year 13,585 3,614 At 31 March 2023 17,199 NET BOOK VALUE At 31 March 2023 9,078 At 31 March 2022 12,692 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.23 31.3.22 Prepayments and accrued income 59 59 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.23 31.3.22 Other creditors Accruals and deferred Income Accrued expenses 85 12,548 774 8,934 774 9,710 13,407 io. MOVEMENT IN FUNDS Net movement in funds At 31.3.23 At 1.4.22 Unrestricted funds General fund 17,969 5,567 23,536 TOTAL FUNDS 17,959 5,567 23,536 Net movement In funds, included in the above are as follows.. Incomlng resources Resources expended Movement in funds Unrestrirted fund5 General fund 106,693 1101,1261 5,567 TOTAL FUNDS 106,693 1101,1261 5,567 Page 9 ¢ontlnued...
South and East T rone Welfare Su ort Note5 to the Financial Statements Continued for the Year Ended 31 March 2023 io. MOVEMENT IN FUNDS- continued Comparatives for movement in funds Net movement in funds At 31.3.22 At 1.4.21 Unrestrirted fund5 General fund 12,725 5,244 17.969 TOTAL FUNDS 12,725 5,244 17,969 Comparative net movement In funds, included in the above are as follows.. Incoming resources Resource5 expended Movement in funds Unrestricted funds General fund 98,134 192,8901 5,244 TOTAL FUNDS 98,134 192,8901 5,244 A current year 12 month5 and prior year 12 months combined position is as follow5: Net movement in funds At 31.3.23 At 1.4.21 Unrestrlrtèd funds General fvnd 12,725 10,811 23,536 TOTAL FUNDS 12,725 10,811 23,536 A current year 12 months and prior year 12 month5 comblned net movement in funds, included in the above are as follows.. Incoming resources Resources expended Movement in funds Unrestritted funds General fund 204,827 1194,0161 10,811 TOTAL FUNDS 204,827 1194,0161 10,811 Page 10 continued...
South and East T rone Welfare Su ort Notes to the Financial Statements- continued for the Year Ended 31 March 2023 ii. RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 31 March 2023. Page 11
South and East T rone Welfare Su ort Detailed Statement of Financial Activitie5 for the Year Ended 31 March 2023 31,3.23 31.3.22 INCOME AND ENDOWMENTS Donations and le8acles Gifts V & SS: General V & SS . PIV Soci31 isolation V & SS.. TPDP scheme Other grants v&ss-sip 75,557 71,809 11,520 6,880 11,956 87.513 93,211 Other tftding artlvitre5 Members, fees & donations 19.180 4,923 Totsl incomlng resources 106,693 98,134 EXPENDITURE Raising donations and legacies Wages Penslon contrlbution5 Water rates Insurance Lfght and heat Telephone Postage and stationery Sundries Advertising and promotional Committee travel Rent payable Repairs Befrienders, expenses Accountancy Bank fee5 Respite Health, wellne55, development Covid & 5Dcial isolatlDn Deferred credit Depreciation Grant on capital item5 20,752 435 19,235 412 256 605 2,306 1,652 1,192 185 967 755 7,000 27 7,093 840 254 12,222 17,264 11,396 13,6151 3,615 9,229 601 2,370 1,869 1.287 724 7.000 289 6,383 874 288 20.519 25.779 11,956 13,6141 3,614 101,126 92,890 Total resources expended 101,126 92,890 Net income 5.S67 5,244 This page does not form part of the statutory financial statements Page 12