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2025-03-31-accounts

Company Registration Number: NI044611 Charity Number: NIC101311

Relatives for Justice Ltd (Previously Relatives for Justice Centre) (A company limited by guarantee, not having a share capital)

Annual Report and Audited Financial Statements

for the financial year ended 31 March 2025

Quarter Chartered Accountants and Statutory Auditors St Anne's House 15 Church Street Cathedral Quarter Belfast BT1 1PG

Relatives for Justice Ltd (Previously Relatives for Justice Centre) (A company limited by guarantee, not having a share capital) CONTENTS

Page
Trustees' and Other Information 3
Trustees' Annual Report 4 - 10
Statement of Trustees' Responsibilities 11
Independent Auditor's Report 12-14
Statement of Financial Activities 15
Balance Sheet 16
Statement of Cash Flows 17
Notes to the Financial Statements 18 - 23
Supplementary Information relating to the Financial Statements 25

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Relatives for Justice Ltd (Previously Relatives for Justice Centre) (A company limited by guarantee, not having a share capital) TRUSTEES' AND OTHER INFORMATION

Trustees

Seana Quinn (Appointed 6 December 2024) John Magee (Resigned 6 December 2024) Patricia Kelly Carmel Quinn Roisin McKenna Bill Rolston Claire Anne Hackett Niall Murphy

Company Secretary Mark Thompson Charity Number in Northern Ireland NIC101311 Company Registration Number NI044611 Registered Office 39 Glen Road Belfast Antrim Bt11 8BB Principal Address 39 Glen Road Belfast Antrim BT11 8BB Auditors Quarter Chartered Accountants and Statutory Auditors St Anne's House 15 Church Street Cathedral Quarter Belfast BT1 1PG Principal Bankers Bank of Ireland 202 Andersonstown Road Belfast Co. Antrim BT11 9EB

Solicitors

Worthingtons Solicitors 24-38 Gordon Street Belfast BT1 2LG

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Relatives for Justice Ltd (Previously Relatives for Justice Centre) (A company limited by guarantee, not having a share capital) TRUSTEES' ANNUAL REPORT

for the financial year ended 31 March 2025

The trustees present their Trustees' Annual Report, combining the Directors' Report and Trustees' Report, and the audited financial statements for the financial year ended 31 March 2025.

The financial statements are prepared in accordance with the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

The Trustees' Report contains the information required to be provided in the Trustees' Annual Report under the Statement of Recommended Practice (SORP) guidelines. The trustees of the company are also charity trustees for the purpose of charity law and under the company's constitution are known as members of the board of trustees.

In this report the trustees of Relatives for Justice Ltd (Previously Relatives for Justice Centre) present a summary of its purpose, governance, activities, achievements and finances for the financial year 31 March 2025.

The charity is a registered charity and hence the report and results are presented in a form which complies with the requirements of the Companies Act 2006 and the Statement of Recommended Practice (Charities SORP effective January 2015).

Principal Activity

The principle area of charitable activity is the provision of counselling, therapy and group support.

Mission, Objectives and Strategy

Mission Statement

The charity works to achieve;

Relatives for Justice is non-governmental organisation for the advancement of education, for the relief of persons bereaved or injured as a result of the conflict (from 1968 onwards) in Ireland (the area of benefit), and for the preservation and protection of health of such persons and other inhabitants of local communities which have been among the worst affected by the conflict by the following means:

(a) Fostering an atmosphere of mutual support and encouragement among people suffering the effects of bereavement, injury or trauma as a direct or indirect result of the conflict in Ireland, and their relatives, and people in communities affected;

(b) Alleviating the suffering and trauma by the provision of a community based Drop-In Centre or centres offering emotional support and counselling services to individuals in need;

(c) Raising public awareness of the effects of the conflict in Ireland on individuals and communities;

(d) The provision of facilities in the interest of social welfare for education, recreation and other leisure time occupation of people who are in need as a result of their youth, social and economic circumstances, disability or infirmity so that their conditions of life may be improved.

Objectives

The charity's objects and principal activities, to further the charity's purposes for the public benefit, are to: 1. To provide a safe space for RFJ members to meet together to address their experiences and to support the recovery of health and well-being.

RFJ has adopted a model of hybrid delivery to include physical spaces in our offices and outreach centres plus significant delivery of online therapeutic support, classes and courses.

  1. To provide individual, family and group support for the RFJ membership, which includes providing information, education and training, self-help support and counselling, welfare and legal advice and advocacy. Where appropriate RFJ will work in partnership with other organisations.

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Relatives for Justice Ltd (Previously Relatives for Justice Centre) (A company limited by guarantee, not having a share capital) TRUSTEES' ANNUAL REPORT

for the financial year ended 31 March 2025 In the financial year RFJ delivered various services to the following number of individuals: TPDPS Information and Support - 1441 Welfare and Housing Advice - 349 Health and Wellbeing Support - 220 Social Support - 367 Respite - 236 Counselling - 377 Complementary Therapies - 625 Legacy Advocacy - 452

Relatives for Justice is an accredited member of the British Association for Counselling and Psychotherapy. We provide counselling and psychotherapy and pathways of referral where appropriate to statutory mental health providers. All counsellors and psychotherapists are fully accredited and supervised. RFJ is a permanent Board member of the Regional Trauma Network. Health and Wellbeing Caseworkers are registered with the NI Social Care Council.

RFJ also provides complementary therapies and training in complementary therapies registered with the International Federation of Holistic Therapists.

RFJ is a member of the Law Centre and provides an advice service on applications for benefits and for individual schemes of assistance available from the Victims and Survivors Service and the Payments Scheme for the Permanently Disabled.

  1. To support the bereaved and injured to tell their story and document their experiences.

In this period individuals were supported in engaging official investigation processes and informal truth recovery processes. Family reports continued to be developed and published.

An 11th panel of the Remembering Quilt was completed during this period where 49 families of persons killed during the conflict created squares for inclusion in this project which now uniquely represents 539 victims of the conflict.

A project supporting families whose loved ones were in the GAA saw a culmination with a significant book published. Families affected by all actors to the conflict had been involved in recording their experience as Gaels of conflict related loss. This is the first time all of these differing experiences have been brought together in one repository.

RFJ provides research advice to families seeking information on the circumstances of the deaths and injuries of their loved ones - this includes research services using public records and available contemporaneous materials.

  1. To build awareness and foster understanding of the specific experiences of the RFJ membership and in doing so contribute to the search for truth, highlight the injustices and contribute to a culture of human rights.

During the reported period RFJ engaged in meetings with the Northern Ireland Office, Irish Dept of Foreign Affairs, the Irish Oireachtas Committee on the Good Friday Agreement, United States Congress, the Human Rights Commission, the Equality Commission, the Police Ombudsman, the Policing Board, the PSNI LIB, An Garda Síochána, various NGOs and academics, conferences and other submissions and consultations. These engagements were with the sole purpose of raising the experience of members, highlighting violations, areas of outstanding remedy and seeking resolution in the context of an extremely testing legislative environment for victims and survivors.

  1. Assist families engaging with relevant legal professionals, and government bodies and through the advocacy of cases going through domestic and international courts.

RFJ employs five caseworkers who support families engaging in all of these arenas. With full time workers specialising in submission, support with the courts, legal advice and representation in all areas of the north this is now a fully operational support programme delivering to individuals bereaved and those physically and psychologically harmed.

RFJ provides advice and support to those engaging with historic investigation mechanisms such as inquests, PSNI investigations and Police Ombudsman Investigations

  1. To build links with international human rights NGOs and the UN in bringing to their attention many of the circumstances surrounding incidents in which people have been injured and killed.

During the reported period RFJ made submissions in writing to the Northern Ireland Affairs Committee, European Court of Human Rights (ECtHR), The Committee for the Executions of Judgments (ECtHR) for the Council of Europe

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Relatives for Justice Ltd (Previously Relatives for Justice Centre)

(A company limited by guarantee, not having a share capital) TRUSTEES' ANNUAL REPORT

for the financial year ended 31 March 2025

supervising member states (UK) judgments, the US Congress, the United Nations Committee against Torture, the UN Cttee on Civil and Political Rights, and the United Nations Committee on Social Economic and Cultural Rights. This ongoing engagement has developed into provision of regular reports, updates and memos with strong links and relationships now a part of the operational fulfilment of this objective.

Partnerships with other NGOs and with academic institutions remains a key area of strategic importance for RFJ and this year was no different with projects involving Committee on the Administration of Justice, the Pat Finucane Centre, Amnesty International, Queens University Belfast, Edgehill University, University of Minnesota, and University of Ulster.

Strategy

Relatives for Justice is an accredited member of the British Association for Counselling and Psychotherapy. We provide counselling and psychotherapy and pathways of referral where appropriate to statutory mental health providers. All counsellors and psychotherapists are fully accredited and supervised. RFJ is a permanent Board member of the Regional Trauma Network. Health and Wellbeing Caseworkers are registered with the NI Social Care Council.

RFJ also provides complementary therapies and training in complementary therapies registered with the International Federation of Holistic Therapists.

RFJ is a member of the Law Centre and provides an advice service on applications for benefits and for individual schemes of assistance available from the Victims and Survivors Service and the Payments Scheme for the Permanently Disabled.

RFJ provides research advice to families seeking information on the circumstances of the deaths and injuries of their loved ones - this includes research services using public records and available contemporaneous materials. RFJ provides advice and support to those engaging with historic investigation mechanisms such as inquests, PSNI investigations and Police Ombudsman Investigations.

RFJ also provides drop-in services of safety and we provide vocational and non-vocational classes such as painting, quilting, pottery, creative writing, flower arranging. These are all designed to support the expression of traumatic experience in a safe and managed environment. RFJ also support families and individuals to safely record their experience of trauma through writing, painting, quilting and other creative art forms.

Partnerships with other NGOs and with academic institutions remains a key area of strategic importance for RFJ and this year was no different with projects involving Committee on the Administration of Justice, the Pat Finucane Centre, Amnesty International, Queens University Belfast, Edgehill University, University of Minnesota, and University of Ulster.

Structure, Governance and Management

Structure

The organisation is a charitable company limited by guarantee, which was incorporated on 6 November 2002. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association.

The charity has been registered as a charity with HM Revenue and Customs and Charity Commission of Northern Ireland.

The organisation is governed by the Board of Trustees, elected as part of the Annual General Meeting. The composition of the board allows for people with a direct experience of conflict related bereavement and injury, the primary function of the organisation being to provide support services to same.

The Trustees are responsible for the strategic management and governance control of the charity. The trustees give their time freely and receive no remuneration or other financial benefits. The Board of Trustees meet on a regular basis in order to review a range of business matters including governance, organisation objectives, strategic direction, best practice, funding and a range of other ongoing relevant issues.

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Relatives for Justice Ltd (Previously Relatives for Justice Centre) (A company limited by guarantee, not having a share capital) TRUSTEES' ANNUAL REPORT

for the financial year ended 31 March 2025

Governance

An AGM was held in December 2024, where the 23/24 audited accounts were discussed, the annual report presented, and the Board of Directors elected. A refreshed governing document was presented by the Trustees, following extensive development in cooperation with NICVA, and passed at the AGM.

The Board of Directors met bi-monthly to ensure good governance and oversight of the organisation. Sub-committees of the Board of Directors also met to support good governance, financial, and human resources matters.

The Board of Directors also undertook training in Officers obligations, Trustee reporting, employment law, Company Directors training, Governance training and trauma training.

Management

Mr Mark Thompson is the CEO of Relatives for Justice Ltd and has been delegated the responsibility for the strategic development and daily management of the charity. The Trustees are responsible for setting the remuneration package for key management personnel and this is based on level of funding available, current annual remuneration and any other information the trustees have available at the time of the review.

Ms Andreé Murphy is also key management personnel, who has day to day responsibility for operational and financial management noting that overall legal financial responsibility rests with the Board of trustees.

Review of Activities, Achievements and Performance

The principal area of charitable activity is the provision of counselling, therapy and group support. These are mainly run from 3 offices in Belfast and Dungannon and 5 regional outreach centres, with additional support workers based across the North of Ireland.

In the past twelve months a range of achievements have indicated that the organisational performance is healthy and fulfilling its overall aims and objectives, and thus the needs of families and individuals it supports. These include;

Legal & Advocacy

Families have been affected by the introduction of the Legacy Troubles and Reconciliation Bill, and have in the context of the ending of investigations been supported by RFJ to understand the implications of the Legacy Act for the pursuit of human rights compliant remedy for violations. This time of uncertainty and change has been deeply distressing for all families.

Additionally, RFJ has made numerous submissions to domestic policy makers and international human rights bodies on outstanding violations and need for remedy and particularly on the question of legacy.

Health and Wellbeing

RFJ has consolidated its support programmes under one umbrella of health and wellbeing support. Social Support, Complementary therapies, Counselling and psychotherapy and health and wellbeing support are now all managed and delivered with a strategic joined up approach. All health and wellbeing workers are registered with the NI Social Care Council.

All social support is now governed by clinical approaches to peer support with groups engaged in accredited and non-accredited classes, courses and activities, practical therapeutic support in terms of stress, anxiety, healthy living, diet, dependency on prescribed medication, and other complementary therapy clinics delivering a range of positive interventions and empowerment. Safeguarding has been at the heart of this development and staff training and policy development has been a key arm of delivery this year. The organisation invested in technological devices and software to ensure the highest standards of delivery.

This Financial year was marked by one of growth as new staff made an impact in the range and depth of service provision.

Staff training and organizational development is a strategic priority with the development of staff reflective practice, compassion fatigue training, an expansion of external supervision and investment in staff training plans.

Relatives for Justice continues to develop in professional expertise as an accredited centre with the BACP and is a key strategic voice in the Victims Sector regarding the provision of mental health services. RFJ is a Board member of the Regional Trauma Network and sits on the Strategic Implememtation Group for the TPDPS as a community representative to the cross-departmental implementation body.

Relatives for Justice commitment to professional development is indicated by its continued investment this year in professional data security systems and monitoring and evaluation systems including Salesforce, Mymops and

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Relatives for Justice Ltd (Previously Relatives for Justice Centre) (A company limited by guarantee, not having a share capital) TRUSTEES' ANNUAL REPORT

for the financial year ended 31 March 2025 Corenet. Annual GDPR reviews now take place to supplement good practice.

The introduction of plans to introduce an amnesty as a package of inadequate non human rights compliant measures to dealing with the past impacted negatively on the wellbeing of Relatives for Justice client base and there is a marked increase in demand for family reports in the absence of formal processes, counselling and therapeutic services in the absence of measures of resolution. The decision by the Irish government to take an unprecedented InterState case gave hope to families and was a welcome development amidst a very bleak time for their rights. The organisation found itself engaged in one to one and group explanation of the implications of all of these developments and dealing with heightened symtoms of mental ill heath directly caused by this legislation.

The impact of the cost-of-living crisis and the housing crisis created additional welfare and benefit needs which also created additional strains on the organisation. With victims and survivors of the conflict also being disproportionately economically adversely affected by their experience of conflict harm, the impact of the cost-of-living crisis created an additional strain on our welfare advice services and on the members of Relatives for Justice. Referrals to foodbanks are now a daily part of the work of the dedicated Welfare Advice Coordinator. The housing crisis is causing great strain on individuals and families. This is reflected in significant increases in requests for housing advice and support.

The victim’s payment scheme for the injured continues to create exceptionally high demand for services. While this is welcome in expanding the client base to include victims of physical and psychological injury there is worry about in-built discriminations affecting women, the bereaved and persons with convictions, and victims of sexual violence. This meant a significant increase in referrals for counselling and welfare support. The organisation’s decision to dedicate the RFJ offices in Ardoyne for the purposes of delivery of support for persons applying to the scheme was well made, with demand already placing strain on the capacity of that relatively small office space. The organisation’s administration and governance systems were leaned on heavily as waiting lists and care demands continued to grow.

Financial Review

The charity performed in line with expectation in year ended 31 March 2025.

Income

The principal source of funding during the financial year was that of grant funding which accounts for £1,636,281 of £1,678,513 income. Relatives for Justice Ltd is indebted to the continued support of these funding bodies and all it's donors to enable it to carry out its objectives and activities. The major funders in the 2024/25 financial year included Victim & Survivors Service (VSS) (£819,101), Joseph Rowntree Charitable Trust (£55,000), Peace Plus (£402,966) and TPDPS programme (£345,925). Without this funding Relatives for Justice Ltd would not be able to continue to provide its services.

Expenditure

During the financial year £1,459,461 (2024: £1,318,339) was spent on the carrying out it's activities, reflecting an increase of £141,422 on 2024.

Financial Results

At the end of the financial year the charity has assets of £513,126 (2024 - £242,165) and liabilities of £87,609 (2024 - £35,700). The net assets of the charity have increased by £219,052.

Financial Position

At the end of the year the company has assets of £513,126 (2024 - £242,165) and liabilities of £87,609 (2024 - £35,700). The net assets of the company have increased by £219,052 to £425,517 (2024 - £206,465).

Reserves Position and Policy

At 31 March 2025 the company had net assets of £425,517. This was made up of restricted funds totalling £404,880. The charity also had unrestricted reserves totalling £20,637. It was noted the charities position has benefited during year ended 31 March 2025.

The charity recognises the requirement to hold limited reserves to ensure it can meet any shortfall in funding, however, due to the nature of the charity and its reliance on funding from grant making bodies it has not been able to meet the preferred level of reserves, which the trustees believe should be 3 months expenditure levels. For year ended 31 March 2025 the preferred level of reserves is £364,865. The trustees will look to build its reserves back over future years through the voluntary donations.

Principal Risks and Uncertainties

While these were positive elements the work of Relatives for Justice was challenged by the lack of implementation of the mechanisms to deal with the legacy of the past the unilateral introduction of a human rights incompliant Legacy Bill.

The hiatus on dealing with the past impacted negatively on the wellbeing of Relatives for Justice client base and there

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Relatives for Justice Ltd (Previously Relatives for Justice Centre) (A company limited by guarantee, not having a share capital) TRUSTEES' ANNUAL REPORT

for the financial year ended 31 March 2025 is a marked increase in demand for counselling and therapeutic services in the absence of measures of resolution.

The impact of the cost of living crisis and the introduction of welfare and benefit changes also created additional strains on the organisation. With victims and survivors of the conflict also being disproportionately economically adversely affected by their experience of conflict harm, the introduction of these changes has created an additional strain on our welfare advice services and on the members of Relatives for Justice.

The high demand for support for the permanent disablement payment scheme for the injured increased staffing in RFJ with additional staff being recruited to support individuals access the scheme. There are risks regarding the expectation of the membership and access to the scheme. Bereaved persons not present at the scene of killings are excluded, irrelevant of whether they have psychological injury as a result. Persons with convictions will be treated differently and may not be eligible. Persons who suffered so called punishment attacks are also excluded. As many persons supported by RFJ will meet those criteria there is a risk of unmet demand and increased support needs.

There is a significant issue regarding the premises in which RFJ is housing its main office. There is a lack of space for staff, with no dedicated recreation/eating area. Staff, especially sessional staff have no breakout area which is impacting on the wellbeing of staff.

There is limited space for meeting the increasing demand for counselling and complementary therapies. This is a risk as demand for services increase and there is a realistic expectation that demand for services will increase.

There is no dedicated advice space. RFJ is regularly seeking meeting space outside of the premises. This is not suitable in line with the objective of creating safe space.

The charity recognises that the key risk affecting it is the loss any key funder, which could seriously restrict its ability to meet its objectives. The charity has responded to this by maintaining a good relationship with their funders and ensuring they provide a high-quality service to further the aims of the charity and ensure it meets the objectives of the funders.

Plans for Future Periods

The board anticipate that in the short term they will continue to provide the support and legal advocacy in a similar manner, with the continued support from its key funders.

New staff will be employed to meet the needs of supporting persons applying to the payment scheme for the injured.

Reference and Administrative details

The charities administrative details are included within Trustees' and Other Information located in page 3 of the financial statements.

Trustees

The trustees who served throughout the financial year, except as noted, were as follows:

Seana Quinn (Appointed 6 December 2024) John Magee (Resigned 6 December 2024) Patricia Kelly Carmel Quinn Roisin McKenna Bill Rolston Claire Anne Hackett Niall Murphy

The secretary who served during the financial year was:

Mark Thompson

Health and Safety

Relatives for Justice Ltd ensures the well-being of its employees and clients through the strict adherence to health and safety standards. Systems are in place to ensure that employees are aware of and implement the charity's health and safety requirements. Employees are required to work in a safe manner as mandated by law and best practice.

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Relatives for Justice Ltd (Previously Relatives for Justice Centre) (A company limited by guarantee, not having a share capital) TRUSTEES' ANNUAL REPORT

for the financial year ended 31 March 2025

Staff Training and Development

Relatives for Justice commitment to professional development is indicated by its continued investment this year in professional data security systems and monitoring and evaluation systems including Salesforce, Mymops and Corenet. A GDPR review in anticipation of the introduction of EU regulations enhanced the systems in place. Staff training in IT, data management, trauma, suicide awareness, employment law and benefits advice was undertaken.

Compliance with Sector-Wide Legislation and Standards

The charity engages pro-actively with legislation, standards and codes which are developed for the sector. Relatives for Justice Ltd (Previously Relatives for Justice Centre) subscribes to and is compliant with the following:

Transactions Involving Trustees

None of the trustees had any interests in any contracts entered into by the charity during the year.

Public benefit statement

In shaping our objectives for the year and planning our activities, the trustees have considered the Charity Commission's guidance "Public benefit: running a charity (PB2)".

RFJ continues its work of highlighting the importance of human rights and healing in a post-conflict society, building and empowering victims and survivors to articulate and record their own stories and to engage with all mechanisms designed to support their own personal and public journey of recovery.

The Auditors

The auditors, Quarter, (Chartered Accountants) have indicated their willingness to continue in office in accordance with the provisions of Section 485 of the Companies Act 2006.

Approved by the Board of Trustees on 3 December 2025 and signed on its behalf by:

________Bill Rolston Director

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Relatives for Justice Ltd (Previously Relatives for Justice Centre) (A company limited by guarantee, not having a share capital) STATEMENT OF TRUSTEES' RESPONSIBILITIES

for the financial year ended 31 March 2025

The trustees, who are also directors of Relatives for Justice Ltd (Previously Relatives for Justice Centre) for the purposes of company law, are responsible for preparing the financial statements in accordance with applicable law and regulations.

Company law requires the trustees as the directors to prepare financial statements for each financial year. Under that law the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law) including FRS102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland". Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the net income or expenditure of the charity for that period.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006 and. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the trustees are aware:

Approved by the Board of Trustees on 3 December 2025 and signed on its behalf by:

________Bill Rolston Director

11

INDEPENDENT AUDITOR'S REPORT

to the Members of Relatives for Justice Ltd (Previously Relatives for Justice Centre)

(A company limited by guarantee, not having a share capital)

Report on the audit of the financial statements

Opinion

We have audited the charity financial statements of Relatives for Justice Ltd (Previously Relatives for Justice Centre) ('the charity') for the financial year ended 31 March 2025 which comprise the Statement of Financial Activities (incorporating an Income and Expenditure Account), the Balance Sheet, the Statement of Cash Flows and notes to the financial statements, including the summary of significant accounting policies set out in note 2. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with FRS 102.

In our opinion, when reporting in accordance with a fair presentation framework 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 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 Audits of Small Entities, in the circumstances set out in Note 4 to the financial statements, 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

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from the date when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other Information

The other information comprises the information included in the annual report other than the financial statements and our Auditor's Report thereon. The trustees are responsible for the other information contained within the annual report. 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.

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 course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. 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.

Opinion on other matter prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

12

INDEPENDENT AUDITOR'S REPORT

to the Members of Relatives for Justice Ltd (Previously Relatives for Justice Centre)

(A company limited by guarantee, not having a share capital)

Matters on which we are required to report by exception

In the light of our 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 where the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees for the financial statements

As explained more fully in the Statement of Trustees' Responsibilities set out on page 9, 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 management either intends to liquidate the charity or to cease operations, or has no realistic alternative but to do so.

Auditor's 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.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

13

INDEPENDENT AUDITOR'S REPORT

to the Members of Relatives for Justice Ltd (Previously Relatives for Justice Centre)

(A company limited by guarantee, not having a share capital)

Further information regarding the scope of our responsibilities as auditor

As part of an audit in accordance with ISAs (UK), we exercise professional judgement and maintain professional scepticism throughout the audit. We also:

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

The purpose of our audit work and to whom we owe our responsibilities

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 and the charity's members as a body, for our audit work, for this report, or for the opinions we have formed.

__________Ciarán McCavana (Senior Statutory Auditor) for and on behalf of QUARTER

Chartered Accountants and Statutory Auditors St Anne's House 15 Church Street Cathedral Quarter Belfast BT1 1PG

3 December 2025

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Relatives for Justice Ltd (Previously Relatives for Justice Centre) (A company limited by guarantee, not having a share capital) STATEMENT OF FINANCIAL ACTIVITIES

(Incorporating an Income and Expenditure Account)

for the financial year ended 31 March 2025

Unrestricted Restricted Total Unrestricted Restricted Total
Funds Funds Funds Funds Funds Funds
2025 2025 2025 2024 2024 2024
Notes £ £ £ £ £ £
Income
Donations and legacies 6.1 42,232 1,636,281 1,678,513 65,286 1,288,724 1,354,010
─────── ─────── ─────── ─────── ─────── ───────
Expenditure
Charitable activities 7.1 31,882 1,427,579 1,459,461 66,439 1,251,900 1,318,339
─────── ─────── ─────── ─────── ─────── ───────
Net income/(expenditure) 10,350 208,702 219,052 (1,153) 36,824 35,671
Transfers between funds - - - - - -
─────── ─────── ─────── ─────── ─────── ───────
Net movement in funds for 10,350 208,702 219,052 (1,153) 36,824 35,671
the financial year
Reconciliation of funds:
Total funds beginning of the 18 10,287 196,178 206,465 11,440 159,354 170,794
year
─────── ─────── ─────── ─────── ─────── ───────
Total funds at the end of 20,637 404,880 425,517 10,287 196,178 206,465
the year
═══════ ═══════ ═══════ ═══════ ═══════ ═══════

The Statement of Financial Activities includes all gains and losses recognised in the financial year. All income and expenditure relate to continuing activities.

The notes on pages 18 to 23 form part of the financial statements

15

Relatives for Justice Ltd (Previously Relatives for Justice Centre) (A company limited by guarantee, not having a share capital) Company Number: NI044611 BALANCE SHEET

as at 31 March 2025

2025 2024
Notes £ £
Fixed Assets
Tangible assets 12 103,910 123,027
─────── ───────
Current Assets
Debtors 13 40,724 31,650
Cash at bank and in hand 14 368,492 87,488
─────── ───────
409,216 119,138
─────── ───────
Creditors: Amounts falling due within one year 15 (87,609) (35,700)
─────── ───────
Net Current Assets 321,607 83,438
─────── ───────
Total Assets less Current Liabilities 425,517 206,465
═══════ ═══════
Funds
Restricted funds 404,880 196,178
General fund (unrestricted) 20,637 10,287
─────── ───────
Total funds 18 425,517 206,465
═══════ ═══════

These financial statements have been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

Approved by the Board of Trustees and authorised for issue on 3 December 2025 and signed on its behalf by

________Bill Rolston Director

The notes on pages 18 to 23 form part of the financial statements

16

Relatives for Justice Ltd (Previously Relatives for Justice Centre) STATEMENT OF CASH FLOWS

for the financial year ended 31 March 2025

2025 2024
Notes £ £
Cash flows from operating activities
Net movement in funds 219,052 35,671
Adjustments for:
Depreciation 43,085 28,026
Interest payable and similar expenses 10 -
Gains and losses on disposal of fixed assets 16,889 -
─────── ───────
279,036 63,697
Movements in working capital:
Movement in debtors (9,074) (18,085)
Movement in creditors 51,909 (117,664)
─────── ───────
Cash generated from/(used in) operations 321,871 (72,052)
Interest paid (10) -
─────── ───────
Net cash generated from/(used in) operating activities 321,861 (72,052)
─────── ───────
Cash flows from investing activities
Payments to acquire tangible assets (40,857) (24,910)
─────── ───────
Net increase/(decrease) in cash and cash equivalents 281,004 (96,962)
Cash and cash equivalents at the beginning of the year 87,488 184,450
─────── ───────
Cash and cash equivalents at the end of the year 14 368,492 87,488
═══════ ═══════

17

Relatives for Justice Ltd (Previously Relatives for Justice Centre) (A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 March 2025

1. GENERAL INFORMATION

Relatives for Justice Ltd (Previously Relatives for Justice Centre) is a company limited by guarantee incorporated in Northern Ireland. The registered office of the company is 39 Glen Road, Belfast, Antrim, Bt11 8BB which is also the principal place of business of the company The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the charity’s financial statements.

Basis of preparation

The financial statements have been prepared on the going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements have been prepared in accordance with the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland FRS 102".

As permitted by the Companies Act 2006, the charity has varied the standard formats in that act for the Statement of Financial Activities and the Balance Sheet. Departures from the standard formats are to comply with the requirements of the Charities SORP and are in compliance with section 4.7, 10.6 and 15.2 of that SORP.

Statement of compliance

The financial statements of the charity for the financial year ended 31 March 2025 have been prepared on the going concern basis and in accordance with the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland FRS 102".

Fund accounting

The following are the categorises of funds maintained:

Restricted funds

Restricted funds represent income received which can only be used for particular purposes, as specified by the donors. Such purposes are within the overall objectives of the charity.

Unrestricted funds

Unrestricted funds consist of General and Designated funds.

Income

Voluntary income or capital is included in the Statement of Financial Activities when the charity is legally entitled to it, its financial value can be quantified with reasonable certainty and there is reasonable certainty of its ultimate receipt. Entitlement to legacies is considered established when the charity has been notified of a distribution to be made by the executors. Income received in advance of due performance under a contract is accounted for as deferred income until earned. Grants for activities are recognised as income when the related conditions for legal entitlement have been met. All other income is accounted for on an accruals basis.

Donations and legacies

Donations and legacies are included in the Statement of Financial Activities when the company is legally entitled to it, its financial value can be quantified with reasonable certainty and there is reasonable certainty of its ultimate receipt. Entitlement to legacies is considered established when the company has been notified of a distribution to be made by the executors. Income received in advance of due performance under a contract is accounted for as deferred income until earned. Grants for actvities are recognised as income when the related conditions for legal entitlement have been met. All other income is accounted for on an accruals basis.

18

continued

Relatives for Justice Ltd (Previously Relatives for Justice Centre) (A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 March 2025

Expenditure

All resources are accounted for on an accrual basis.

Costs of charitable activities

Charitable activities include costs of services and grants, support costs and depreciation on related assets. Costs of generating funds similarly include fundraising activities. Non-staff costs not attributed to one category of activity are allocated or apportioned pro-rata to the staffing of the relevant service. Finance, HR, IT and administrative staff costs are directly attributable to individual activities by objective.

Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible fixed assets, less their estimated residual value, over their expected useful lives as follows:

Debtors

Debtors are recognised at the settlement amount due after any discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Income recognised by the the charity from government agencies and other co-funders, but not yet received at year end, is included in debtors.

Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting 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 estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Cash at bank and in hand

Cash at bank and in hand comprises cash on deposit at banks requiring less than three months notice of withdrawal.

Taxation and deferred taxation

No current or deferred taxation arises as the charity has been granted charitable exemption. Irrecoverable valued added tax is expensed as incurred.

Relatives for Justice Ltd has charitable status with HM Revenue and Customs. The HMRC Charity Number for Relatives for Justice Centre is XR 4153.

Pensions

The charity operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the charity. Annual contributions payable to the charity's pension scheme are charged to the income and expenditure account in the period to which they relate

3. LIABILITY LIMITATION AGREEMENT

The limitation of the firm's liability for this engagement, which is capped at five time the amount of professional fees actually paid, is referenced in the letter of engagement dated 4th November 2025. This was approved on 4th November 2025.

4. PROVISIONS AVAILABLE FOR AUDITS OF SMALL ENTITIES

In common with many other charitable companies of our size and nature, we use our auditors to assist with the preparation of the financial statements.

19

continued

Relatives for Justice Ltd (Previously Relatives for Justice Centre) (A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 March 2025

5. CRITICAL ACCOUNTING JUDGEMENT AND ESTIMATES

(a) Critical judgements in applying the company's accounting policies:

There are no critical judgements in applying the charitable companies accounting policies.

(b) Key accounting estimates and assumptions

There are no key accounting estimates and assumptions in applying the charitable company's accounting policies.

6. INCOME
6.1 DONATIONS AND LEGACIES Unrestricted Restricted 2025 2024
Funds Funds
£ £ £ £
Donations and Grant Income 42,232 1,636,281 1,678,513 1,354,010
═══════ ═══════ ═══════ ═══════
7. EXPENDITURE
7.1 CHARITABLE ACTIVITIES Direct Other Support 2025 2024
Costs Costs Costs
£ £ £ £ £
Cost of Charitable Activities 219,063 16,889 1,223,509 1,459,461 1,318,339
═══════ ═══════ ═══════ ═══════ ═══════
7.2 SUPPORT COSTS Charitable 2025 2024
Activities
£ £ £
Legal & professional fees 3,386 3,386 2,040
Depreciation 43,085 43,085 28,026
Interest and Bank Charges 1,065 1,065 748
Salaries,wages and related costs 986,414 986,414 849,022
Running costs 181,456 181,456 181,844
Audit fees 8,103 8,103 9,707
─────── ─────── ───────
1,223,509 1,223,509 1,071,387
═══════ ═══════ ═══════
8. ANALYSIS OF SUPPORT COSTS
2025 2024
£ £
Legal & professional fees 3,386 2,040
Depreciation 43,085 28,026
Interest and Bank Charges 1,065 748
Salaries,wages and related costs 986,414 849,022
Running costs 181,456 181,844
Audit fees 8,103 9,707
─────── ───────
1,223,509 1,071,387
═══════ ═══════
9. NET INCOME 2025 2024
£ £
Net Income is stated after charging/(crediting):
Depreciation of tangible assets 43,085 28,026
Deficit/(surplus) on disposal of tangible fixed assets 16,889 -
Auditor's remuneration:
- audit services 8,103 9,707
═══════ ═══════

20

continued

Relatives for Justice Ltd (Previously Relatives for Justice Centre) (A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 March 2025

10. INTEREST PAYABLE AND SIMILAR CHARGES

INTEREST PAYABLE AND SIMILAR CHARGES 2025 2024
£ £
Interest payable 10 -
═══════ ═══════

11. EMPLOYEES AND REMUNERATION

Number of employees

The average number of persons employed (including executive trustees) during the financial year was as follows:

2025 2024
Number Number
Average no of employees 28 23
═══════ ═══════
The staff costs comprise: 2025 2024
£ £
Wages and salaries 808,602 724,925
Social security costs 76,225 66,544
Pension costs 60,238 52,945
─────── ───────
945,065 844,414
═══════ ═══════

There are no employees who received employee benefits (excluding employer pension costs) of more than £60,000 for the reporting period (2024: None)

The total employee benefit of the key management personnel was £121,315 (2024: £115,861) The charity trustees were not paid nor received any other charitable benefit, including expenses, during the financial year ended 31 March 2025 (2024: £nil).

12. TANGIBLE FIXED ASSETS

Long Fixtures, Total
leasehold fittings and
property equipment
£ £ £
Cost
At 1 April 2024 143,579 255,892 399,471
Additions 23,092 17,765 40,857
Disposals - (104,917) (104,917)
─────── ─────── ───────
At 31 March 2025 166,671 168,740 335,411
─────── ─────── ───────
Depreciation
At 1 April 2024 102,260 174,184 276,444
Charge for the financial year 9,179 33,906 43,085
On disposals - (88,028) (88,028)
─────── ─────── ───────
At 31 March 2025 111,439 120,062 231,501
─────── ─────── ───────
Net book value
At 31 March 2025 55,232 48,678 103,910
═══════ ═══════ ═══════
At 31 March 2024 41,319 81,708 123,027
═══════ ═══════ ═══════

21

continued

Relatives for Justice Ltd (Previously Relatives for Justice Centre) (A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 March 2025

13. DEBTORS 2025 2024
£ £
Other debtors 33,978 24,935
Prepayments and accrued income 6,746 6,715
─────── ───────
40,724 31,650
═══════ ═══════
14. CASH AND CASH EQUIVALENTS 2025 2024
£ £
Cash and bank balances 368,492 87,488
═══════ ═══════
15. CREDITORS 2025 2024
Amounts falling due within one year £ £
Trade creditors 47,707 19,513
Other creditors 31,973 10,894
Accruals and deferred income 7,929 5,293
─────── ───────
87,609 35,700
═══════ ═══════

16. PENSION COSTS - DEFINED CONTRIBUTION

The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund. Pension costs amounted to £60,238 (2024 - £52,945).

17. RESERVES

2025 2024
£ £
At the beginning of the year 206,465 170,794
Surplus for the financial year 219,052 35,671
─────── ───────
At the end of the year 425,517 206,465
═══════ ═══════
18. FUNDS
18.1 RECONCILIATION OF MOVEMENT IN FUNDS Unrestricted Restricted Total
Funds Funds Funds
£ £ £
At 1 April 2023 11,440 159,354 170,794
Movement during the financial year (1,153) 36,824 35,671
─────── ─────── ───────
At 31 March 2024 10,287 196,178 206,465
Movement during the financial year 10,350 208,702 219,052
─────── ─────── ───────
At 31 March 2025 20,637 404,880 425,517
═══════ ═══════ ═══════

22

continued

Relatives for Justice Ltd (Previously Relatives for Justice Centre) (A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 March 2025

18.2 ANALYSIS OF MOVEMENTS ON FUNDS
Balance **Income ** Expenditure Transfers Balance
1 April between 31 March
2024 funds 2025
£ £ £ £ £
Restricted funds
Victim Support Service 2,491 819,101 832,411 19,429 8,610
Joseph Rowntree Charitable Trust 35,664 55,000 16,432 (19,429) 54,803
Peace IV 24,839 13,289 27,503 - 10,625
TPDPS 133,184 345,925 341,470 - 137,639
Peace Plus - 402,966 209,763 - 193,203
─────── ─────── ─────── ─────── ───────
196,178 1,636,281 1,427,579 - 404,880
─────── ─────── ─────── ─────── ───────
Unrestricted funds
Unrestricted General 10,287 42,232 31,882 - 20,637
─────── ─────── ─────── ─────── ───────
Total funds 206,465 1,678,513 1,459,461 - 425,517
═══════ ═══════ ═══════ ═══════ ═══════
18.3 ANALYSIS OF NET ASSETS BY FUND
Fixed Current Current Total
assets assets liabilities
- charity use
£ £ £ £
Restricted funds 114,842 323,578 (33,540) 404,880
─────── ─────── ─────── ───────
Unrestricted general funds (10,932) 85,638 (54,069) 20,637
─────── ─────── ─────── ───────
103,910 409,216 (87,609) 425,517
═══════ ═══════ ═══════ ═══════

19. STATUS

The charity is limited by guarantee not having a share capital. The charity is exempt from including the word “Limited” in its name by virtue of Section 1180 of the Companies Act 2006.

The liability of the members is limited.

Every member of the company undertakes to contribute to the assets of the company in the event of its being wound up while they are members, or within one year thereafter, for the payment of the debts and liabilities of the company contracted before they ceased to be members, and the costs, charges and expenses of winding up, and for the adjustment of the rights of the contributors among themselves, such amount as may be required, not exceeding £ 5.

20. RELATED PARTY TRANSACTIONS

There were no related party transactions that have taken place during the financial year.

21. POST-BALANCE SHEET EVENTS

There have been no significant events affecting the charity since the financial year-end.

23

RELATIVES FOR JUSTICE LTD (PREVIOUSLY RELATIVES FOR JUSTICE CENTRE) (A company limited by guarantee, not having a share capital)

SUPPLEMENTARY INFORMATION

RELATING TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 MARCH 2025

NOT COVERED BY THE REPORT OF THE AUDITORS

24

Relatives for Justice Ltd (Previously Relatives for Justice Centre) (A company limited by guarantee, not having a share capital) SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS

Operating Statement for the financial year ended 31 March 2025

2025 2024
£ £
Income
Donations 42,232 65,286
Victim & Survivors Service 819,101 798,739
JRCT 55,000 50,000
GAP 13,289 180,181
TPDPS 345,925 259,804
Peace Plus 402,966 -
─────── ───────
1,678,513 1,354,010
─────── ───────
Expenses
Wages and salaries 808,602 724,925
Social security costs 76,225 66,544
Staff defined contribution pension costs 60,238 52,945
Staff training 8,688 4,608
Staff expenses 1,206 -
Counselling 112,904 121,283
Recruitment Costs 31,455 -
Social Support 27,919 41,175
Truth, Justice and Acknowledgement 10,901 16,133
Venue hire 2,847 5,250
Rent payable 52,220 53,600
Rates 1,230 1,441
Therapy 67,339 68,361
Insurance 10,091 10,872
Governance 7,551 -
Light and heat 13,033 14,026
Cleaning 10,425 9,828
Repairs and maintenance 998 1,848
Printing, postage and stationery 29,509 19,353
Telephone 14,594 14,231
Computer costs 19,164 27,430
Travelling 15,175 15,252
Hospitality 2,420 5,069
Legal and professional 1,306 -
Consultancy fees 2,080 2,040
Auditor's/Independent Examiner's remuneration 8,103 9,707
Bank charges 1,055 748
General expenses 675 2,797
Subscriptions 1,524 847
Surpluses/deficits on disposal of tangibles 16,889 -
Depreciation 43,085 28,026
─────── ───────
1,459,451 1,318,339
─────── ───────
Finance
Bank interest paid 10 -
─────── ───────
Net surplus 219,052 35,671
═══════ ═══════

The supplementary information does not form part of the audited financial statements

25