Company Reglstratlon Number: N1044611 Charlty Number: NIC101311 Relatives for Justice Centre IA ¢ompany Ilmlt8d by Yarants0, not having a share capltall Annual Report and Audited Financial Statements for the financlal year ended 31 March 2023 Quarter Chartered Accountants and Statutory Audltors Sl Anne's House 15 Church Street Cathedral Quarter Belfa9t BT1 1PG
Relatlves for Justice Centre (A Company Ilmlied by guarantee, not havlng a share ¢apltal) CONTENTS Page TNslees' and Other Infomation Ttuslees, Annual Report 4-10 statement of Trustees, R8sponsibilitie8 11 Independent Auditor'8 Report 12-14 statement of Financial Activities 15 Balance Sh8et 16 statement of Cash Flows 17 Notes to the Financial Statements 18-23
Relatlves for Justlce Centre IA company Ilmltèd by guarantee. not havlng a share capltsll TRUSTEES, AND OTHER INFORMATION Trustses John Magee Patricia K6lly Claire Anne Hackett Carmel Quinn Rolsln McKenna Bill Rolston Niall Murphy Company $oor•tary Mart( Thompson Charlty Number in Northern Ireland NIC101311 Ct)mpany Reglstratlon Number N1044611 Reglstsred Office and Prlnclpal Addre68 39 Gl8n Road Belf851 BT118BB Unlted Kingdom Audlto Quarter Chartèred Accountants and Slatulory Auditors stAnne's House 15 Church Street Cathedral Quart@r Belfasl BT11PG Prlnclpal Bankers Bank of Ireland 202 Anderson5town Road Bèlfast Co. Antdm BT119EB Solicito KRW Law Advocat&s Ltd 3rd Floor The Sturgen Building 9-15 Queem Street Belfast BT16EA Nothem Ireland
Relatives for Justice Centre IA company limlted by guarantéo, not havlng a shar0 capltall TRUSTEES. ANNUAL REPORT forthe financial year ended 31 March 2023 The ttee8 present their Trustees, Annual Report, combinlng the Directors, Report and Trustees, Report, and the auditad financial Statements for the financial year Énded 31 March 2023. The financial statements are prepared in accordance with Ihe Companles Act 2006, FRS 102 The Financial Reporting Standard applicabla In the UK and Republic of Ireland" and Accounting and Reporting by Charitiès,, statement of RecommeThled Practice applicable lo charities preparlng their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republlc of Ireland IFRS 1021. The Trustees, Report contains the information required to provided in the Trustees, Annual Report under th6 Statemant of RecommérKled Practice ISORPI guidèllnes. Thg trustees of the Gompany are also chaiity truste6s for the purpose of ch8rily law and under the company's constitution are known as members of tha board of trusle8S. In thi8 report Ihe trustees of Relatives for Justice Cèntre present a surnmary of its pu058, govérnance, activities, achievements and finan5 for the financlal year 31 ma 2023. The charity is a registered chartty and hents tho r8POrt and results are presantsd in a form which complies the requirements of the Companlos Act 20 and the Statement of Racommonded Practice (Charities SORP effactlve January 20151. rblisslon, Oblectlves and Strategy M16slon Ststomant The charity wort(8 to achieve., Bullding and providing access to safe, integrated and professional servitss and programmes of support for the bereavgj and injured of the conflict Contributing to the health and well1ng of victims and sU1vOrS Realising empowerment through building 8kills, conft'dence and self-awareness Encouraglng the bereavéd and injured to realise their role in peacè building and processes designed to deal with the past Investing in Relatives for Ju8tice through training and sustalnable parther8hips Relatives for Justice 18 non-governmental organisational. lor th8 advancement of educallon, for the rèllef of p8r80ns bereavad or injured as a re8uII of the conflict (from 1968 onwards) in Ireland (the area of banefil), and for the prèservalion and prDt@ction of health of su¢h parsons and other inhabitants of local communltles whith have been among th8 worst affected by the conflict by the following means.. (a) Fostsring an atsnosphere of muknal support and encouragement among paople suff8ring the effects of ber8avefflenL injury or trauma as a dlr6ct or indirect result of the confllct in Ireland, and their relaliv&s, and people In communiiies affectgj., (bl Alleviating the suffering and trauma by the provision of a communlty based Drop-ln Centff or cenlres offering emotional support and ¢ouns6lling services to individugls In need., {G}-Raising-publio awaren&ss-of_the_effectS[_Ihe_coni¢t in_Ireland_on.IndilltcLUaLU]d., (d) The provlsion of faclllties in th8 Interest of sodal welfarè for 8ducation, recreation and other leisura tim8 occupation of petsplè who are in ne as a result of their youth, social and economic circumstances, disability or inflnnlly so that Ihair conditions of life may be improved. ObJe¢llves Thé charity's object8 and prlncipal activltles, to fvrther the charity'8 purposes for the public benefit, are to: 1. To provide a Safe Spa for RFJ members to meet together to address thalr experientss and to 8UFI)Ort Ihe recov6ry of health and well-being. RFJ has adopted a model of hybtid delivery to indudo physical spaS in our officas and outreach rnIres plus significant delivery of online therapeutic 8UPPOrt, classes and courses. 2. To provide iTrJividual, famlly and group support for the RFJ membershlp, which indudes providing informatlon, educatlon and trainlng. self-h85p support and counselling, welfare and lagal advi and advocacy. Wher6 aFvropriate RFJ wlll wod( in partnership with other organisations. In this parlod RFJ 4561 sessions of face to facE and onllne counselling and psycholherapy to clients across thè island of Ireland, Biitain, the Unit88 States, Europe and Australia. 65 hours of social support and classes were deliverad p8rwe6k. 110 hours ofcomplem8ntary therapies Ferweek. 39 hours Df one lo one welfare, housing and banefits advice per week.. 185 hour8 of on8 to one advi¢e on the Troublès Permanent Disablement Payment Sthame was provided tsn awerage each waek. 220 houts of legacy advice, legal supwrt and advocacy support was provid aach week to persons seeking bith,
Relatives for Justice Centre (A company Ilmlt&d by guarant99, not havlng a sharè capltall TRUSTEES, ANNUAL REPORT for the financial year ended 31 March 2023 jU8tice and accountabillty. Family reports wers published and public events were held across the reglon on the ongoing arena of legacy and the challeng8s faced as a r6suIt of the introduotion of the Legacy Bill. 3, To support the bereaved and injured to tell Iheir story and document their 8xperlence8. In thls perfod 879 Indlviduals were supported in engagiro official InvesJgation prO$se8 and Informal truth recovery processes. Family raports continued to be developed and publi8hed, A photography proj8cl recordlng the unique experien of mothers bereaved by conflict was also undertaken. A proj@ct supporbng famili@s whosa loved ones were In the GAA prcgressed during this p@rlod with famllies from across the communlty, and aflect8d by all actors lo the conflict Involved In recording their experi8nce as Ga&ls of onflict related loss. This Is tha first time all of these differing experiences have been brought tog8th6r in ono repository. 4, To build awarenes5 and foster understanding of the 8P6cific experiences of the RFJ membershlp and in doing SD contribute to the search for truth, hpJhlight the injuslic@s and contribute to a cultur8 of human rights. During th8 reported period RFJ contlnued to develop the website as a r&sourcè for holding all legal submlssions, public reports and press stat8mènts. RFJ also engaged in meetings wilh the North8m Ireland Offic8, lrfsh Depl of Forsign Affair8. the Irish Oir@achtas Committee on the Good Friday Agreemenl, United Stat88 Congress, the Human Rights Cotnmission. the Equality Commlssion, the Poli Ombudsman, the Policing Board, th8 PSNI LIB, varfous NGOS and ad8Th1£, conf8r&nces and oth8r submlssions and consultations. These engagements wer8 with the so18 purpose of raising the @XP8ri8nc8 Df members, hlghllghtlng violations, areas of outstanding remedy and seeking resolution. 5. Assist families engaging with relevant legal prof888ional8, and govemment bodles and through the advocacy of casas going through domestlc and international cour15. RFJ employs fivè caseworkers who support families engaging in all of th888 arenas. Wth full time workers sp8ciali8ing in submisslon, support with the Courts, legal gdviTr and representation in all are85 of the north thls is now a fully oper8tional 8UPPOrt programme dalivering to Indlviduals bereaved and those physically and psychologlcally hamied. 6. To build links with international human rights NGOS and the UN in bringlng to their attention m&lly of the circumstances surrounding incidents in which people hav8 bean Injured and killed. During the rewrted period RFJ made submissions in writing lo thpj European Court of Human Rlghts, the US Congress. the United Nations Committee against Tortur8, the UN Cttee Dn Civil and Political Rights, and tho United Natlons C1mittee on Scdal Economic and Cultural Rights. This ongoing engagement has dèveloped into provision of regular rèports, updates and mem05 wilh strong links and relationships now a part of th& oparational fulfilment of thi6 objectiV8. Strategy Relatives for Ju8tice is an accredited mamber of th8 Britlsh Association for Counselllng and Psychotherapy Wa provide ccuns811ing and p8ychotherapy and pathways of referral where appropriate to statutory mental h&alth providers. All coun8ellors and psychotheraplsts are accredited and supervised. RFJ is a permanenl Board rnemb&r of the Regional Trauma Network. RFJ also provldes complementary therapies and trainiThJ In complementary Iheraplas règlstered with the Federation of Hollstic Therapists. RFJ is a mèmber of the Law Centre and provides an advice servic@ on applications for benefits and for indivSdual Schemes of assistance available from the Victim8 and Sutvivors Servlca and the Payments Scheme for the Permanently Dlsabled. RFJ provides resgarch ad¢6 to families seeking infornigtion on the circumstanc8s of the deaths and injurfes of their Iov8d on88 this includès resèarch services using public records and available contemporaneous malerlals. RFJ provid88 advice and support to those engaging wlth historic investigation mechanisms such 88 inquests, PSNI investigatlDns st Police Ornbudsman Investlgations. RFJ also pVid&S drDP-in setvices of safaty and we provlde vocatlonal and non-vocational classes Such a8 paintlng, quilting. poltery, cr8ativ8 Writing, flower arranging. These are all designed to support the expression of traumatic experience in a safe and man8ged &nvironm8nt RFJ also support familles and individual8 to safely r8cord their experience of trauma through writing, painting. qulltlng and other creative art forms.
Relatives for Justice Centre (A company 11m1t by guarantee, not having a share capltall TRUSTEES. ANNUAL REPORT for the financlal year andéd 31 March 2023 Partnerships wlth other NG08 and with academic institutions remains a key area of strategic importance for RFJ and thls year was no dlfferent Imth projects involving Cornmlttee on the Admlnlstration of Justice, the Pal Finucane Centre, Amnesty Inlemational, Queens Unlver8ity Belfast, Edgahill Universlty. University of Minnesota, and Unlversity of Ulster. Partner8hips with olher NGOS and with academic institutions remain8 a key area of strateglc Importance for RFJ and this year was no different wtth pn)lects involving Edg6hill University. University of Minnesota, University of Ulster and Queens University Continuing. Structure, Governance and Managèmant Stru¢tur• The oruanisation is a charitable company Ilmlted by guaranlea, which was inoorporated on e November 2002. The company was established under a Memorandum of Assoclalion whld) established the objects and powers of th@ charilabla company and is governed under its Articles of Assoc4ation. The charity has been reglstered as 8 charity with HM Ravenue and Customs and Charity Commlssion of North&rn Ir8land. The organlsation is govamed by th8 Board of Truslees, elected as part of tha Annual General Meeting. The composition of the board allows for peopl8 with a direct experience of confllct rolated bereavemgnt and injury, Ihe prlmary function of th& organisation being to provide support servicès to same. The Trustae's are r8sponsible for the general management arKI control of th8 charity. The Irusloe's glve their timè freèly and receive no remuneration or other financial beneflts. The Board of Trustees meet on a regular basls In order to r8view a range of buslness matters Including govemanc8, organisation objectives, strategi¢ dlrectlon. be8t pra(Aic8, ndIng and 8 range of other ongolng ralevanl issues. Governance An AGM was not held in the financial year due to the exceptional pressures created by the Legacy Act. the TPDPS and the re-emergence from Covid conditions. The Board of Directors rnet bi-monthly to en8ure go()d g0verrnan and overslghl of the organisation. Sul>commiltees of the Board of Directors also met to. 8UPPOrt finan(4al, and stsff matters. An AGM for the 23124 Financial year will take place In January 2024. Board of Directors a180 undertook training In safeguarding of vulnerable adu118, 8mployment law, Company Directors tralning and trauma training Management Mr Mark Thompson is the CEO of Relativas for Justice Cantre and has beell delegated the rasponslbility for the Strategic development and daily managam8nt of the chaiviy. The Trustee's are responsibla for setting th8 kage for ke mana 8ment er80nn81 and this is ba*d on level of funding available, current annu81 remuneralion and any other information the truste8'8 have available at the lime of the revléw. Ms Andreé Murphy is also key management pfjr50nnel, who has been delegated tha rasponsibility for operational and budgetsry management. Rèvlew of Activltles, Achlevements and Performance The principal aw of charitable activity is thg provlsion of counsalllng. therapy and group 5UPPOrt. Thasé are mainly run frorn 3 offi$ in Belfast and Dungannon and 5 regional outreach centres, w]th additional support workers based affoss the North of Ireland. In tha past Ie1ve months a range of achlevaments have Indlcated that the organisational perfomiance hoalthy and fulfilling its overall aims and objedves, and thus the ne8ds of families and Individuals it supports. These include- The principal area of charitable activity is tha provision of counselling, therapy and group support. These are mainly ntn from 3 offices in B8lfast and Dungannon and 5 reglonal outreach c8ntr88, Wlth addition81 support workers based across the North of Ireland. In the past twelve months a rang8 of athievements have indlcated that the organisational parfomianc6 is healthy and fvlfilling ils overall aims a1 objectives, and thus tho needs of families and Individuals it supports. These Induda. Legal & Advocacy Famlll8s have been affected by the introduction ol the L8gacy Troub18s and Reconciliation Bill, and have in the context of th8 8nding of investigations been supportad by RFJ to apply to the Poli Ombudsman, the Attorn8y G8n8ral, Inquest Courts and other Civil Illlgation. RFJ has supported familie8 getliro cases ready to engage with thes8
Relatives for Justlce Centre IA compgny Ilmlted by guarantoè, not havlng a share capltsll TRUSTEES, ANNUAL REPORT for th8 financlal yèar ended 31 March 2023 existing mechanisms in addition to the PSNI LIB and the Europgan Court of Human Rlghts. Additionalty, RFJ has made num&rous submisslons lo domestic policy m8k&rs int6mallonal human rlghts bodies on outstanding violations and n88d for remèdy and particularly on the question of legacy. Heallh and Wellbelng RFJ has consolidated Its support programmes under one umbr&lla of haatth and wellbeing 8UPPOrt. Social Support, Complementary therapies, Counselling and p8ycholh8rapy and health and wellb9ing support aro now all managed and delivered with a strategic joined up approach. All health and wallbeing woJl(ars are registered with he Nl Soolal Car8 Councll. All 80cial support is now govemed by clinical approaches to peer support with groups engaged in accredlled and non-accrediled classes. cour8es and actlviti8s, practical thorapeutic support in terms of 8tr&ss, anxiety, healthy living, diet, dopendency on pr88cribed madication, and other ¢omplemonlary therapy clinics dèliv&ring a rang6 of positive intervenllons and empowerrnent. Th8 organisation Invested in technological devices and sofhmare lo ansure the highest standards of delivery. Thls Flnancial year was marked by one of grDWth as new staff mada an impact In the rangg and depth of sètvic8 provision. staff training and organizational development is a strategic priority with th8 d8velopment of staff refle1ve practic8, compassion fatigue training. an expansion of external supervision and inveslm8nt in staff training plans. Relatives for Justic8 continues to dwelop In professlonal expert18e as an accreditad centre with the BACP and is a key 5trategio voice in the WictFms Sector regarding the provision of mental health services. RFJ 18 a Board mamber ol the Reglonal Trauma Neiwork, and sits on the Strategic Implememtation Group for the TPDPS as a community representatlve tc the cross-departmenlal implementation body. R8latlves for Justice commltment to professional d8velDpment is indlcated by its contlnued investment this year in professional data se¢urily systems and monitoring and 8v8luation syskns including SalesforTr, Mymops and Cor8net. Annual GDPR reviews now take pla to supplement good practice. The introduction ot plans to introduca an smnesty as a package of inadequate non human lights compliant measures to dealing with the p88t impactgd nogatlvaly on the wellbeing of Relatives for Ju8tir* di8nt base and there is a arked increase in d8mand for family r8ports in the absence of formal pnyx8S8s, counselling and therapeutic sel¢eS in the absence of m8asure8 of resolutlon. The impact of the cost of living crisis and th8 housing crfsls creatsd addltlonal wolfare and benefit n8gd8 which also created additional strains on the organisation. Imth victims and suNivors of the conflict also being disproportionat8ly economically adversely affected by their experience of conftict hami, the impact of the cost of liwng crisis cr8ated an additional strain on our welfare advice services and on the members of Ralatives frjr Jusllck. P8rtnerships with other NGOS and wlth academic institutions remains a koy a8 of strateglc Importance for RFJ. The continued growth of RFJ USA is a strategic priorily with regular webinars organisad throughout the period to ensur8 that the strategic Ilnks wère enhand. Thls Financial ye8r was mark8d by ona of growth as new stsff made an impact in the range and depth of service provision. In parttcular the dedication of th8 RFJ offices to the new Paymenls Scheme and new staff for the provlslon of advi for same, along with unprecedented démand for advlce saw significant expansicn of Servi. This stablllty and resourdng creatsd an environmant wher8 Staff tralnlng and organizational development bacame stratagic pOrity. Relativos for Justi continues to develop in professional axpertise as an accredited centre wlth the BACP and Is key Ètrategic voice In the Victims Sector regarding the provislon of mental health servi$. Going forward tha dav8lopment of a Raglonal Trauma Network arising from the Stormont House Agreement will continue to be a kay strakglc priority, alongslde the new Payments S¢heme for the Disabl&d. Relatives for Justice commitrnent to professional development is indicated by It8 continuad Investment thls yoar in professional data 88curity systems and monitorlng and evalualion systems Including Salasforce, Mymops and Corenel. Annual GDPR reviews now take place to supplement good practice. The year also saw launch of the victims payment scheme for the injured. Vvhile this is welcome in expanding the cllent base to include victims of physical and psychological injury there is worry about in bLJiIt discriminatlons affecting women, the bereaved and persons with convlctEons, and victims of sexual violence. This meant a significent increase In referrals for counselling welfare support. The organisalion's decision to dedicate th6 RFJ offi8 in Ardoyne for the purp05e5 of delivery of support for persons applying to the scheme wa5 well made, with d8m8nd alwdy placing straln on the capacity of that offic&. The organisatlon's administratlon and governan¢ systems were 18an8d on
Relatives for Justice Centre (A company limitèd by guaraiitèo, not havlng a share capltall TRUSTEES, ANNUAL REPORT for the financial year ended 31 March 2023 hoavily as waiting Ilsts and care d6mand8 grew expotentialty. Goln9 forward demand is expected to remaln al very high, and new demands will continue to be made on the entire organsialion. The intrTrJuction of plans to introduce an amnesty as a pad(age of inadaquate non human rights compliant measurgs to deallng with thè past impaoted negatively on th8 wellbeing of Relatives for Justi client base and there is a Maad increasè in demand for family reports In the absonce of formal processes. counselllNJ and therapeutic seNl¢%S in thè absence of measures of resolution, Tha impact of the ongolng pandemlc craated additional welfare and benefft needs which alscp created additional 8tralns on the organisallon, Wlth ¢timS and survivors of the conflict also belng disproportionately ewnomically adversely affected by their experl8ncE of conflict harm, the impact of the pandemi¢ creat1 an additional straln on our welfare advice servi*s and on the mambers of Relatives for Justio. Partnershlps with other NGOS and with ac8dernic Institutions remains a kay area of 8tratsgi¢ importance for RFJ. The continued growth of RFJ USA is a stralegSc priority wlth regular webinars organised throughout the period to ensure that the strategic links were not affected by the inability to travel. Flnanclal R&vlew The charity performed in line with expectation In yoar ended 81 March 2023. Income The piillcipal source of funding durlng the financial year was that of grant fijndlng whith accounts for £1,188,451 of £1,220,359 income. Relativas for Justice Centre is indebted lo the contlnued support of these fvnding bodles and all it's donors to enable it to cary out its objectives and activities. The major funde[3 in the 2022123 financial yéar includ&J Victim & SunAvors Service (VSSI (£718,857), Peace IV programrne (£183,826) and TPDPS programme (£207,088). Wthout this funding Relatives for Justice Centr6 would not be able to continue to provlde its servlc&s. Expendlture During the financial year £1,234,068 (2022.. £1,058,455) wa8 spent on the Carn9 out il's acttvlti@s, reflecting sn Increase of£175,613 on 2022. Flnancial Results At the end of the financial year tha charity has assets of £324,158 (2022 - £2%,992) and liabilities of £153,364 {2022 - £112,489). The net assets of th8 charity have decreased by £{13,7091. ReseNes Posltlon and Pollcy At 31 March 2023 the company had net a55ets of £170,794. This was made up of restrlcted funds totalling £159.354. The charity also had unreslrlcted re5ervas totalling £11,440. It was noted the charitias PCLsition has benefitèd during year ended 31 Mah 2023. Tha charity recognises the requirement lo hold limited reserves to ensure it can meet any shortrall in funding, of the charit and its reliance on fundin rant making bodies it ha8 not b8en able to meet the preferred level of reseNes, whlch the trustees believe should be 1 months axpanditure leve For year end1 31 March 2023 the preferred 18val of re8erves is £102,839. The trustee8 wlll look to build its reserves bad over future years through the voluntary donalion8. Principal Risks and Uncèrtalntlos Ihile these wera positivè a16ments the work of Relatives for Justice was challenged by the lack of implemantation of the rneohanisms to d8al with the legacy of the past the unllateral introduction of a on human rights cornpliant Legacy Th6 hlatus on dealing with the past Impacbj nÈgallv8ly on thè wellbeing of Rolallves for Justice cllenl base and th8r8 Is a marked Increase in dgmand for counsalling and Ihérap8utic seryices in the absence of measures of resolution. The impact of the introduction of welfare and benefft ¢hanges also crealed additional strains on the organisalion. Wth victims and survivors of the conflid also being disproportionately economlcally adversély affectsd by their experience of conflict harm, the Introduction of thesg change8 has created an additional strain on our welfare advice servicos and on the members of Relatives for Justice. The high demand for support for the pèrrnanent disablement payment scheme for tha injured increased Staffing in RFJ with 8dditlonal stsff b8ing re(lted to support indlvlduals access the Scheme. There are risks regarding the expectation of the membership Bnd access lo the scheme. Bèreaved persons not present at the scene of killlngs are excluded, Irrelevant of wheth8r th8y have psychological injury as a r8sult. P8n$ with convictions wlll be treatad differently and may not be eligibl8. As many persons supported by RFJ will meet Ihose CTiteria there Is a risk of unmet demand and incr&ased 8UPPOrt needs.
Relatives for Justice Centre {A Company IlmEl&d by guarantee, not having a sharp Gopltsll TRUSTEES. ANNUAL REPORT for the financial year gnded 31 March 2023 There is a signilicant issue regarding the pr@mises in which RFJ is hou81ng 118 main offic6. Th6rn is a lack Df space for staff, with no dedicated recrealionleating ar6a, Staff, especially 8w68ional staff have no breakout area which is Impacting on the wellbeing of staff. There is limited Space for me@tlro the Increaslng démand for counselling and complementary therapres. Thi8 18 a risk 88 dèmaThJ for sèrvices increase and there is a reallslic expectalon that demand for seNces will increase. There is no d8dicat@d advlcè Space. RFJ is regularly seeking meeting spaco outsldè of thè premises. This 15 not suitable in line with the objective of creating saf6 space. The charity has developed a working relationship with Faille Feirste Thi8r and Brassne(* Productions to devèlop a joint proposal for a purpose bullt premises which could meet the slrategic need8 of all organisations. Thè charlty réc(KJnisès that the key risk affecting It is the108s any key funder, which could seriously restiict its ability to me8t its oblacllvès. Tha charity has responded to this by mainlalnlng a good relationshlp with their fu8[5 and ensuring they provide a high-quality setvice to furthar thé alms of thè ch8rity and ensure it meets the objectives of the fund8rs. Plans for Futuro Pgrfod8 The board anticipate Ihal in the short term they will continue lo provlde th8 SUPPOrt and legal advocacy in a similar manner, with the Continued support from ils key funders. Three new staff will be employed lo meet the needs of sUPPOrting persons applying lo the payment scheme for th9 Injured. A Partnership wlth Brassneck Theatre and Failte Feirste Thiar has been developed thls financial period with a view to e8tablishing a cultural and hi8torical healing c8ntr6 In Wèst Belfast. Ref9renc9 and Admini8trative dgta118 The char(ties adminislrative details are induded within Truste88' and Other Information locatad In page 3 of the financial statements. Trustees The trustees who served throughout the financial year, except as noted, were as follows: John Magee Patricia K<y Claire Anne Hackett Carmel Quinn Roisin McKgnna Bill Rolslon Niall Murphy In accordan with the Articles of Assoclallon, the directors r¢tirg by rotation and, being eligible, offer th8m8alves for re-election. Thg secretary who served durlng th8 financial year was.. Mark Thompson Health and Safety Relativ8s for Justice Centr& ensutss tha wèlkbéing of its employees and clients through the strfct adh8rence lo health and safely standards. Systems in place to ensure that 8mployee8 are aware of and implamant the tharity's health and safely quirements. Employe8s ar& rnqulred to wort( in a safe manner as mandatod by law and best practi. Staff Training and Development Rel8tives for Justice commilment to professional developm8nt is indicated by its continued investment this yèar In professional dala security systems and monitoring and evaluation systems including sa18sfor. Mymops and Corenet. A GDPR review in anticipation of the introduction of EU regulations enhanced the 8y8tems in place. Staff tralnlng In IT, data management, trauma, suicide awareness, employment law and ben6fits advice was undertaken,
Relatlves for Justice Centre IA company Ilmlted by guarantee, not having a share capital) TRUSTEES. ANNUAL REPORT for the financlal year 6nd6d 31 March 2023 Compllance with stOr-W1de Legislation and Standards The charlly engages pro-actively with legislation, Standards and codes which arg developed for the s@ctor. Relatives for Justice C&ntre subscribes to and is complianl with the followlng.. The compani Act 2006 The Charities SORP (FRS 1021 The Companies Act 2006 Charitie5 Act (Northern Irelgnd) 2008 The Charities SORP IFRS 1021 Tran3actlons Involvlng Trustoos None oftha tNstees had any Interests in any contracts entered Into by the chariiy durlng thè year. Publlc benoflt statemont In shaping our objectives for Ihe year and plannlng our activiks, thè tntstses have consid8red the Charity Commission's guidance'Public benefit: running a chgrily {PB2>" RFJ CtInueS its work of highlighting the importance of human rights and heallng in 8 post-conftict society. building and empowering victims and survtvors to articulate and ro¢ord their own stories and to engage with all me¢hanisms designed to supwrt their own personal and publicjourney of racovery. The Audltors The auditors, Quartar, (Chartered Accountants) hav8 indicaled their willingness to continue in office in accordanca wlth thé provlsions of Section 485 of the Companies Act 2006. Approved by the Board of Trustees on 20 DeeRmber 2023 and slgned on Its behalf by,. Bill Rolgton Director 10
Relatives for Justice Centre (A company Ilmtted by guarantgÉ1, not havlng a share caplta STATEMENT OF TRUSTEES. RESPONSIBILITIES for tha flnan¢ial year ended 31 March 2023 Thè trustees, who arè also directors of RelatlV88 for Justice Centre for the purposes of company law. ar8 rèsponslble ror pr6paring the financial statements in accordance with applicable law and regulations. Company law rnquires the trustees as the directors to prepare financial statsments for each financial year. Under that law the trustees hava èlected to prepare the financial statements in accordance with United Kingdom Generalty Accepbd Accounliro Practice Iunit6d Kingdom Ac¢ounting Standards and applicablè law} includlng FRS102 The Financial Reporting Standard applicable In the UK and Republic of Ireland" Under company law trustees must not approve the flnancl81 statemenls unless thay are satlsfied that they glve a true and fair view of the State of affairs of th8 charity and of the nel income or expendilura of Iho charity for thal period. In preparing these financial statements, the trustees are required to.. sèlect suitabla accounting policies and apply them consistently; obs81ve the methods and princlples in Ihe Charilies SORP make judg8m8nts and accountlng estlmates that are reasonable and prudent., State whelher th8 financial stat8ments have been prepared in accord8nc8 With applicable accounting $t8ndards, identÈfy those standard8, and nots th8 8ffact and the reasons for any rnaterial departure from those standards., and prepare the financial statements on the going concem basis unless il is Inapppriate to presumè that the charity will contlnue in operation. The trustees are responslble for keeping ad8quale accountlng records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial positlon of th8 charity and 8nabl8 them to 8nsur8 that the financial statements comply with the Companies Act 2006 and. Th&y arp also r8sponsibl8 for saf8guarding the assets of thg charily and hence for taklng reasonable step5 for the prev8ntion and detection of fraud and other Irragularities. In so far a8 the tru8t888 are aware.. there Is no relevant audit infonnation (infomiation needed by the charily's auditor in connection wlth preparing the auditols report) of which the charily's auditor is unawarè, and the trustees have taken 811 the steps that th6y ought to have taken as trusbes in order to make thems61vas aware of any relevant audlt Information and to establish that th8 charity's audEtor Is aware of thal information. Approvod by the Board of Trustees on 20 December 2023 and 81gngd on Its behalf by: Blll Rolston Dlrector 11
INDEPENDENT AUDITOR'S REPORT to the Members of Relatives for Justice Centre (A company Ilmlted by guaranteo, not having a sharo ¢apital Report on tho audit of the financlal statements Oplnlon We have audited the charity finanaal statèments of Relatives for Justicè Centre I'tha charfiy'l for the financial year ended 31 March 2023 whlch comprisè the Stalement of Financi81 Activities (Incorpornfjng an Income and Expenditure Account), the Balance Sheet. the Statement ol Cash Flows and notes to th8 financial Statements, including the ummary of significant accounting policies set out In note 2. The financial rèporting framewoTk that has been applied in thelr preparation is applicabl6 law and United lfjngdom Accounting Standard5, induding FRS 102 The FinanLyal Reporting Standard applicable in the UK and Republlc of Ireland" and Accounting and Reporting by Charities.. Statement of Recommènded Practice applicable to Gharitigs preparing their accounts in accordance wlth FRS 102. In our opinion. when reporting in accordance wth a fair presentation framework the financial slalements.. givg a tnJ6 and fair view of the state of the charity's affairs a8 al 31 March 2023 and of Its deficit for the financial ya8r then ended., have been propedy prepared in a(wrdance with United Klngdom Generally A¢pted Accounting Practice,. and have been prepared in aGcordanc£ with the requirements of the Companies Act 2008 and the Charltles Act (Northem Ireland) 2008. Basis for oplnlon We conducted our audit in accordan with International Standards on Auditing (UK) {ISAs (UKI) and appllcable law. Our responslbllilies under those slandards are futher dasIbed in the Auditor's responsibillties for the audit of th8 financlal statements section of our report. We arè Independent of the charity in accordance with ethlcal requir8rnents that ara relevant to our audit of the financlal stat8m8nts in the UK, including the FRC'S Ethlcal Standard, arKI the Prowsions Available for Audits of Small Enliti8s. in the Cir(m$tanS set out In Note 4 to th@ financial statements, and w& have fulftlled our other ethical Trsponslbllitl88 in accordance with these r8qulrements. We b81ieve that the audit 8den we have obtained is sufficient and appropriate lo provide a basis for our opinion. Conclusions relatlng to going Concern In auditing the financlal statements, we have conduded that the trustee8' use of the going concern basis ol accountlng in the preparation Df the finanrAal statements is appropiiate. Based on tha wotk we have perfomied, we have not Identified any material uncertalntles relating to events or condltlons that, individually or collectlvely, may cast significant doubt on the ¢harlty's abilty to continua a8 a going conc8rn for a period of al least twelve months fr¢Nn th8 date when the financial statements ara authorised for issue. Our re8ponsibililies and the responsibillttes ol the trust86s wilh respect to going concem arn desrxibed in the relevgnt 8ections of this reporL other Information The other Informalion comprise8 the information included In the annual r8Wrt other than the financial statements and our Audito¢s Report th@r8on. The trustees are responsible for the olh8r information contained wlthln the annual repotrOutropinion-on-Ihe-finaneial-StatementS-d¢)e8-not-coVer-the)th8r_informalLorp.8nd,-ex¢ept_Io_thetsxl@nL_ othetwls@ expllcitly staled in our reporL we do not express any form of a88uran¢r conclusion thereon. Our responsibility 18 to read the other information and, In doing so, consider whether Ihe other infomation is materially in¢onsistsnt with th8 financial statements or our knowledge obtained in the course of tho audit, or tsthaNise appears lo be materially misstated, If wo identify such material incon8lSt8ncies or apparent material misstat8ments, we are uired to det8miine whether this givés rlsè to a material misstatement in the finanrAal statsmentg themselves. If, based on the work we have performed, wa conclude that there is a material mlsstatemènt ofthis other infoTmation, we are required to report thgt fact. We hava nothing to rgport in thls regard. Opinion on other matter pro8crlb6d by the Companles Act 2006 In our ¢)plnion, based on the work undertaken in the course of the audlt.. the Information given in thé Trustees, Annual Report for the financial year for which the financial statements aro preparad Is consistent with the financial statements,. and the Trustees, Annual R8port ha8 been prepared in accordance with applicable legal requirements. 12
INDEPENDENT AUDITOR'S REPORT to the Mernbers of Relatives for Justice Centre IA ¢oMpany Ilmll?d by guarants•. not having a shar9 capltall Matters on which we are requlr8d to roport by èxceptlon In the lighl of our knoedge and understanding of tha charity and its ènvironment obtalned In the wurse of the audit, we have nol identified material misstatements in the Tmsteas, Annual Report. We have nothlng to report in respect of the following matters where the Companies Act 2008 r6qulre8 US to report to you rf, in our oplnlon.. adequale accounting records have not been kept,. or the financial stat&ments ar& not In agreement with the accounting records and retum¥- cr certain disclosu of truslèas, remun8ralion spadfied by law are nol made,, or the trustees w6r8 not 8ntttled to pr8pare the financial statéments In accordance with the small compani8s regim and take athaniage of thg small compani85' exemption In proparlng tha Trustees, Annual Report. Responslbllitles of trustees for the financial statements A5 explained more Fully In the Slatemenl of Trustees, Responsibilill&s s8t out on pagè 10, the tsustses ar8 responsible for the preparation of the financlal statements and for being satisfied that they give a true and fair view, and for such internal control as they dètermine is necessary to enable the preparation of financial slal6m8nts that frea from material misstatement, whethèr due to fra1 or error. In prepariro thè finanryal statem8nts, tha trustées are responsible for assesslng the ¢hgriVs abilily lo continue a8 a going concem, disclosing, as applicable, matters related to going conrrn and using the going conrn basis ol accounting unless managem8nl 8tther int618 to liquidate the charlty or b cease operations, or has no realistic Itomative but to do so. Audltofs responsibilities for the audit of the financial 8tatsments Our objectives are lo obtaln reasonable assuran about whether th8 financial 8tat8menl8 as a whol8 are free from matèrial mlsslatement, whether due to fraud or error, and to issue an Auditor's R8port that includ8s our opinion. Reasonabl8 assuranca Is a high level of assuran, bLrt is not a guarantee that an audit conducted in accordanc6 wlth ISA8 (UK) will always delect a matarlal misstatement when it exists. Missl8tements can arise from fraud or 8rror and ar8 considered material if. indivldually or in the aggregate, they could reasonably be expected to influence the economic d8Ci8ion8 of u88rs taken on the basls of thase financial statements. Irregularities, including Iraud, ar8 in8t8nce8 of nDll-compliancé with laws and regulations, We deslgn procedures in line with our responsibilities, outlined abov8, to detect malerial misslatem&nts In raspect of irregularitles, including fraud. The extent to which our pTh%dure8 are capable cf detecting irregularities. including fraud is detailed below. Enquiring of managment Idéntifying, evaluating and MplyIng wtlh law8 and regulations and whether th8y are aware of any ir)stancas of non-complian(*. Detecting and tespondlng to rfsks of fraud and whethor they have knowledge of any actual, su5P8Ct8d Dr alleg6d fraud. Discussing among the 6ngagem8nt tèam as to how and where fraud mtght 0ur in the finanLy&l statements including unusual journal enterie8, compl8x Imnsactlons et¢. Obtaining an under8tanding of the legal and régulatory framework the company operates In and focusing on thoso that have an direct offect on ts financial statements. 13
INDEPENDENT AUDITOR'S REPORT to the Members of Relatives for Justice Centre A company Ilmltod by guarantee, not having a share capilal Further infomatlon regardlng the scopo of our responslbllltles as auditor As part of an audit in a¢cordanL* with ISAS {UK), w8 exerci8e profe$sional judgement and malntain profg88ional scepticism throughout the audit. W6 also.. Identlfy and assess the risks of material mi88tatem8nt of the , whether due to fraud or error. design and perform audil procedures responsive to those risks, and obtain audit evidence that Is sufficient and appropriats to provide a basis for our opinion. The risk of not delectinu a matsrial misststement rosulting from fraud Is hlgh8r than for on6 resulting from error, as fraud may Involve collusion, forgery, Intentional omissions, mlsrepresenlations. or the overrlde of intemBI control. Oblain an understanding of internal control rèlevant to the audll In order to design audit prooedures that are appropriate in the Circumstan$, but not for the purp)se of èxpressing an opinion on the effectiveness of the charily's internal control. Evaluate the appropriatanèss of accounting pollcles used and the reasonableness of aco)unling 8Stlmates and related disclosures made by trustees. Conclude on the appropriateness of th8 trusle&s' use of the goirvJ concern basis of auntIng and, based on the audit èvldenc6 obtained, whether a material UnrtaInty exists related to events or condilions that may cast slgnfficant doubt on th8 charily's abilily to continue as a going COnM. If wa conclude that a material uncertainty axists, we are requirgd to draw attention in our Audilovs Report to tha related di8dosur8s in the financial stalem?nts or. if such disclosures are inadequate, to modify our oplnion. Our ¢onclusion8 are based on the audil evidence obtained up to the dats of our Audltovs Rewrt. Howevar, future events or conditions may Gause the the charity lo cease to ¢ontinue as a going concem. Evaluale the overall psentation, structure and content of the financial statements, including tho disdosures, and whether the finandal statements représent the und8rfying transactions and events in a manner that achleves fair presentation. We communicatè with thosa charged with governan regarding. among other matters. the plannéd scop6 and timing of the audlt and significant audit findings, including any significant deficlencies in internal control that wg identify during our audit. Tho purp089 of our audil work fénd to whom we owe our responslbllltlas This report is made solely to the Charity's members, as a body. In accordan with Chaptsr 3 of Part 16 of the CcKllpanies Acl 2006. Our audit work has been undertaken so that might stat8 to the charily's members those matters we are required to state to them in an audltor's report and for no other purpose. To the fullest extent permltted by law, we do not apt or assume rasponsibllity to anyone other than the charity and the charity's members as a body, for our audit work, for this report, or for th6 opinions we hav8 formed. Claran Mccavana IS8nlor Statutory Audiior) for and on b8half of QUARTER Chartered Accountants and Statutory Auditors 15 Church Streel Cathedral Quarter Belfast BT1 1PG 20 Decembar 2023 14
Relatlves for Justice Centre IA company Ilmltsd by ouarant@è, nol havlng a Share capltsll STATEMENT OF FINANCIAL ACTIVITIES {Incorporatlng an Incame and Exp&ndlturg A¢cwnt} for the financial year ended 31 March 2023 Unrestrlcted Restrlctod Fund8 Fund8 2023 2023 Total Unrestricted Restricted Fund8 Funds Funds 2023 2022 2022 Totsl Funds 2022 Note8 Income Donations and legocies 51,908 1,168,451 1,220,359 33,254 1,072,978 1,106,232 Expenditure Charltable acttvltles 66.666 1.177,402 q,234068 44,984 1,013,491 1,058,455 Not Incomd(èxndlturo) (4,758) (8,9511 (13,709) (11,710} 59,487 47,777 Transfers L*twe8n funds 18,0351 8,036 Net movement in funds for the financial year {12,793) (916) {q 3,7091 (11,710} 59,487 47,777 Reconclllatlon of funds.. Total fvnd5 baginnlng of tha year 17 24,233 160,270 184,SQ3 35,943 100,783 136,728 Total funds atth8 end of the year 11,440 159,354 170,794 24,233 16D,270 184,503 The Statement of Financlal Activities includes all gains and losses recognisad In the finandal y8ar. All income and expenditure relate to continuing activities. The note8 on pageB 18 10 23 fomi part of the financlal stgtemenls 15
Relatives for Justice Centre IA company Ilmlted by guarantee. not havlng a share capital) Gompany Number: N1044011 BALANCE SHEET a8 at 31 March 2023 2023 2022 Notes Flxed Assets Tangible assets 11 126.143 124.392 Current Assots Debtor8 Cash at bank and in hand 12 13 13,565 184,450 76,241 98,434 198.015 172,675 Credltors: Amounts falllng due wlthln one year 14 {153,364) {112,564} Not CuTh•nt Ass•ts 44,651 60,111 Total A88et8 le88 Current Llabllltlo8 170.794 184,503 Funds Reslricled funds General fvnd (unrestricted) 159,354 11,440 160,270 24,233 Total funds 17 170,794 184,503 These financlal stalemgnts have b88n prgpared in accx)rdance with the spacial provislons ralating to small companles within Part 15 ofthe Companies Act 2006. Approved by tho Board of Tru8tees and authorised lor issue on 20 Dgcambgr 2023 and Signed on its behalf by Blll Rolston Dlractor The note5 on pages 18 10 23 fomi part of the finda1 statements 16
Relatives for Justice Centre STATEMENT OF CASH FLOWS for th8 financial y8ar end8d 31 March 2023 2023 2022 Notss Ca8h flow8 from operating activitie Net mov&Mènl in funds Adjustments f. Depreclatlon Galns and losses on dlsposal of fixed assets (13,709) 47,777 28,054 184 28,857 14,529 76,634 Movements in working capital.. Movement in debtors Movement In Greditors 62,601 40,944 44,662 (21,616) Cash genaraled from oparatlons 118,074 99,680 Cash fl¢)ws from investing actlvlties Payments to acquire tangible assets (29,989) 147,0391 Net increase in cash and cash equlvalents Cash and Gasli equlvalents at Ihe beglnnlng of Ihg year 88,085 96,365 52,641 43,724 Cash and cash equivalents at Ihe end of the y8ar 13 184,450 96.365 17
Relatives for Justice Centre IA campany Ilmlted by guarant&o, not havlng a Sharn capltall NOTES TO THE FINANCIAL STATEMENTS for Ihe financial year ended 31 March 2023 GENERAL INFORMATION Relatives for Justice Cenlre is a Company limited by guarant96 Incorporated in North6m Ireland. The r8gislgred office of the (x)mpany is 39 G18n Road, Belfast, BT11 8BB, United Kingdom which is also the princlpal place of buslnass of th8 company The flnancial 8tatements have been presented im Pound (£> whlGh Is also th8 functlonal currency of the Mpany. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The following accounting policies have beèn applied consistently in dealing with items whi¢h are considered material in r8lation lo Iho charity's financial ststements. Basis of preparation The financlal statement8 have b88n prepar@d on th8 golng concern basis under the hlBtori¢al cost convention. modified to Include certaln Iterns at fair value. The financial stal8ments have been prepared in accordance wlth the Statement of Recommended Practtce (SORP) 'Accountlng and Reporting by Chariti85 preparing th8lr accounts in accordance wilh the Financial Reporting Standard applicable in tha UK and Rapubllc of Ireland FRS 102 As permitted by the Companies Act 2006, the charity has vari8d the standard fonrats in Ih8t act for the statement of Financlal Acllvitles and the Balance sheet. Departures from th8 Standard formats are to comply wilh th8 requirements of the Charitie8 SORP and are In compmance wlth sectlon 4.7. 10.6 and 152 of that SORP. Statement of compllance The financi81 statements of the charlty for the financial year ended 31 March 2023 hav6 been prepared the going wncern basis and in accordance with the St8lemenl of Recommended Practice (SORPI 'A¢counling and R8porting by Chariti8s pr8paring their ac(x)unts in aGGrdan with the Financial Reportlng Standard applicable In the UK and R8public of Ireland FRS 102 Fund accounting The following are the cat8goris8s of funds maintalned: Reslri¢ted funds Restricted funds represent in¢ome recelved whlch can only be used for parttcular purposes, as specified by the donors. Such purposes are within the overall objectives of the Charily. Unrestrlcted fund$ Unrestricted fijnds conslsl of General and Designated funds. Gener.al fi4nds-r0pras@nl-8ffleunls-1eare-XPendabItrat-the-dlSCre1lQn.Qf-thè-boaré-, In-furtheranof-the- - objectives of the chatlty. Designated funds comprise unrestricted funds that the board has. at its discretion, sel aside for particular purposes. These designations have an admlnlstratlve purpose only, and do not légally rnslrfct the board's discretion tr) apply the fund. Income Voluntary Incoma or capltal is Included in Ihe Stat8m6nt of Flnanclal Actlvlties when the charity is legally entitled to It, Its flnancial value be quantlfled wlth reasonable certalnty and there Is r8asonabl6 certalnty of Its ultlmat8 r8ceipt. Entitlement to tegacies is consldered est8bllshed when the tharity has been notlfted of a dislribullon to be made by the axecutors. Income received in advan of dug performance under a contract is accounted for as deferred Income until eamod. Grants ft)r activities are recognised as income when Ihe related conditions for legal entiilemenl have been met. All other in¢ome Is accounted for C an a¢crual8 basis. Donatlons and lega¢ie8 Donatlons and legades ara Indudad In tha Stat8ment of Financlal Activili8s wh8n th8 company is 18gally enlilled to IL Ils financlal value can be quantified with reasonablè certalnty and there Is r8asonable certainty of its ullimat8 recelpt. Enlillement to legade51s considered eStabshed when the company has been notlfled of a dlstrlbution to be m8de by th@ executors. Income received in advance of due performan under a conlract is accounted for as deferred income until earned. Grants for acfviti&s are recognised as income when the related conditlons for legal entillemenl have been met. All other income is accounted for on an accrua& basis. 18
Relatives for Justice Centre IA company Ilmlted by guarantse, not having a 5harg ¢ap5ts1} NOTES TO THE FINANCIAL STATEMENTS ontinued for th6 financial year ended 31 March 2023 Expendlture All resourtss arè 8ccountad for on an accru81 basis, Costs of charltable actfvltles Charltabla activities Includa costs of servieè8 and grants, support costs and depreciation on relatèd assèts. Costs of g@n8rating funds simllarly includ6 fundraising activitiès. Non-staff costs not attributed to one category of activity are allocated or apportioned pro-rata to the stafflng of the relèvant servlce. Finance, HR, IT and administrative staff costs are directly attributable to individual activities by objective. Tanglblè flxèd assets and depreclatlon TangIb fixod assets ara sta18d at cost or at valuation, less accumulated depreoietion. The charge to depreciation is calculated to writ8 off the origlnal cost or valuatlon of taNJlbla flx8d assets, less their estimated residual value, over their expect8d useful lives as follows.. Long leasehold property Fixtures, fittings and equipment 100A Straight lin8 20QA Reducing balance Dèbtors DebtotB racognlsed at th8 s&ttlament amount duè after any discount offered. Prepayments are valued at th8 amount pr8paid net of any trad@ discounts due. Income recognlsed by th8 the charity from govemment agencie8 and other co-funders, but not yet received at y8ar end, is included in d8btors. Creditorn and provisions Creditors and provisions are recognisod where the charity has a pres8nt obligation rBsulling from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estlmated rellably. Creditors and provisions are norrnally recognised at their settlement amount after allowlng for any trade discounts due. Cash at bank and In hand Cash at bank and In hand comprises cash on daposlt at banks requlring les5 than three months noti of withdrawal. Taxation and deferred taxation No Gurrent or deferred taxatlon arises as the charity has been granted charitable exemplion. Irrecover&ble valued added tax Is expensed as Incurred. Relatives for Justice Centrè has charitable status with HM Revenue and Customs. The HMRC Charily Number for Rèlatives for Justlce Cantrè Is XR 4153. Pen81ons The charity operates a defin contribution pension scheme for employ@es. The 888e18 of the 8cheme are held sep&ralely from those of the charity. Annual contribulions payable to the charily's pension scheme are charged to the income and expenditure account in ihe period to which they relate LIABILITY LIMITATION AGREEmEr The Ilmitallon of the fimi's Ilabllity for thls engagemerrt, which is capped at five time the amount of professional foes actually paid, is referenced in the letter of engagement dated 14th Aprll 2023. Thls was approved on 24th April 2023. PROVISIONS AVAILABLE FOR AUDITS OF SMALL ENTITIES In common with many oth6r charitab16 companies of our slzè and nature, we use our auditors to asslst wlth tha preparation of thg financial stat8rn6nts. CRITICAL ACCOUNTING JUDGEMENT AND ESTIMATES la) Critical judgements in applying the compan9 accounting policies: There are no (akn¢al judgements in applying the ¢haritable companies accounting policies. {bl Key a¢counting estimate5 and assumptions There are no key accounting estimates and assumptions in apptying the tharilable company's accounting pollcies. 19
Relatives for Justice Centre IA company Ilmtted by ouarantee, not havlng a share capltall NOTES TO THE FINANCIAL STATEMENTS continued for the financial year ended 31 March 2023 INCOfvIE DONATIONS AND LEGACIES Unrgslri¢ted Restrietsd Funds Funds 2023 2022 Donations and Grant Income 61,908 1,168,451 1,220,359 1,1L,232 EXPENDITURE CHARITABLE ACTIVITIES Direct Costs other Costs Support os18 2023 2022 Cost of Charltable Activities 307,658 926,410 1,234,068 1,058,455 SUPPORT COSTS Charftable Actfvitlos 2023 2022 Legal & professional fées Dèpreciation Inler8st and Bank Charges Salaries,wag88 and related costs Running cos18 Audit fees 2,687 28,054 628 702,638 183,010 9,193 2,687 28,054 1,673 28,857 890 626,670 145,498 8,102 702,838 183,010 9,193 926,410 926A10 811,690 ANALYSIS OF SUPPORT COSTS 2023 2022 Legal & professional fee8 Depreclation Interest and Bank Charges Salaries,wages and relat&J costs Running costs Audit fees 2,887 28,054 628 702,838 183,010 9,193 1,673 28,857 890 626.670 145,498 8,102 926A10 81 NET INCOME 2023 2022 Nét Income18 8tat•d aflar charglngllcreditingl: Depreciation of t8ngible assets DeficiU(8urplus) on disposal of tangible fD(ed assets Auditor'8 remuneration.. audit services 28,054 184 28.857 9,193 8,102 20
Relatlves for Justice Centre IA company Ilmlt8d by guarant80, not havlng a sharè capllaD NOTES TO THE FINANCIAL STATEMENTS continued for the financlal year ended 31 March 2023 10. EMPLOYEES AND REMUNERATION Number of employoos The average number of persons employed (including executive Iru8ts981 durirvJ the financial year was as follows.. 2023 Number 2022 Number Av&rage no of èmployees 20 20 Thè staff costs comprise.. 2023 2022 Wago3 and 5glaries Social security costs Penslon costs 600,210 56,028 46,600 538,112 47,458 41,11 702,838 626,670 There are no employees who received 8mployee ben8fits (8xcluding 8mploy@r pen5iori costs) of more than £60.000 for th& r@porting period (2022.. Non81 The total employee benefit ofthe key management personnel was £108,793 (2022.. £91,921) The charity trustees were not paid nor reiVed any other charitable benefit, including expenses, during the financial year ended 31 March 202312022- £nil). 11. TANGIBLE FIXED ASSETS Long Flxturas, Igasghold flttlngs and proparty equlpmant Total At 1 April 2022 Addtiions Disposals 129,698 13,881 215,171 16,108 1297) 344,869 29,989 1297) At 31 March 2023 143,579 230,982 374,561 Depreclatlon At 1 Apr(12022 Charge for the financial year On disposals 85,910 8,750 134,5S7 19.304 {113} 220,477 28,054 <113} At 31 March 2023 94,660 153,758 248,418 Net book value At 31 March 2023 48,919 TT,224 126.143 At 31 Marth 2Q22 43,788 80,604 124,392 12. DEBTORS 2023 2022 Trade debtors Taxation and social securfty costs Prepayment5 and accrued income 8,614 71,878 75 4,288 4.951 13,565 76,241 21
Relatives for Justlce Centre IA company limited tjy guarantotr, not havlng a share capttall NOTES TO THE FINANCIAL STATEMENTS continued for the finanGial year ended 31 March 2023 13. CASH AND CASH EQUIVALENTS 2023 2022 Cash and bank balances Bank overdrafts 184,450 96,434 169) 184,450 96,365 14. CREDITORS Amounts falling due wlthln one year 2023 2022 Bank overdrafts Trade creditors Taxatlon and social security costs Olhgr creditors Accruals and defead incc*na 85,240 16,118 3,726 48,280 83,339 17 49,139 153,364 112,564 15. PENSION COSTS- DEFINED CONTRIBUTION The charity operates a defined contiibulion pension schema. The assats of the scheme ar6 held separately frotn those of the Charity in an independently admlnlslerad nd. Ponsion costs amounted lo £46.600 (2022 - £41,100) 16. RESERVES 2023 2022 Al the beginning ofthe year (Deffclt}ISurplus for the ftnancial year 184,503 113,709) 136,726 47,777 Al the end of the year 170,794 184,503 17. FUNDS 17.1 RECONGILIATION OF MOVEMENT IN FUNDS Unrestricted Restricted Funds Funds Total Funds At 1 April 2021 Movement during the financial year 35.943 (11,710} 100,783 59,487 136,726 47,777 At 31 Mar¢h 2022 Movement durfng the financial year 24,233 (12,793) 160,270 19181 184,503 (13.709) At 31 March 2023 11,440 169,354 170,794 22
Relatives for Justice Centre {A company limlted by guarantee, no¢ havlng a Share capltal NOTES TO THE FINANCIAL STATEMENTS continued for th8 financial year ended 31 March 2023 17.2 ANALYSIS OF MOVEMENTS ON FUNDS Balancg 1 April 2022 Incom9 Expendlture Tran8f6r8 between fund$ Balanc 31 March 2023 Rostrlcted funds Victim Support Sgtvicg Joseph Rowntrne Charllabla Trust Belfast City CDuncil Pea IV TPDPS 718,857 58,680 726,892 $4,800 2,680 185,660 207,370 8,035 34,280 2,787 27.271 95,952 38,160 87 25,437 95,670 1,826 207,088 160,270 1.168,451 1,177,402 8,035 159.354 Unrostrlcled funds Unrestricted G8neral 24,233 51,908 56,666 (8,035} 11,440 Total funds 184.603 1,220.369 1,234,068 170,794 17.3 ANALYSIS OF A88ETS BY FUND Flxed a98ets charily use Currnnt assets Current Ilabllitios Total Restricted funds 110,580 193,740 1144,966 159,354 unre81r1c g8n8ral funds 15.563 4,275 (8.398) 11,440 126,143 198,015 (153.364) 170,794 18. STATUS The charity is limited by guarantee not havlng a share capltal. The charity Is exempt from including the word "Limited" In Its nama by vlrtue of Séctlon 1180 of the Companies Aot 20C6. The liability of the members is Ilmitad. Ev8ry member of th8 company undertake8 to contribute to the assets of the company in th& evant of ils being wound up whi18 they are members, or within one year thereafter, for the payment of the d8bts and Ilabilities of the company contracted beforB they c688ed to b8 m8mber8, and the c08ts. charg88 and expensas of winding up, and for the adjustmenl of the rights of the contributors among themselves. such amount as may bè required, not exceeding £ 5. 19. RELATED PARTY TRANSACTIONS Tharè were no related party transactions with require disclosure for y8ar @ed 31 March 2023. 20. POST4ALANCE SHEET EVENTS There have been no significant events affeoting tha charlty sincè th8 flnanclal yèar-ènd. 23