COMPANY REGISTRATION NUMBER: N122025
CHARITY REGISTRATION NUMBER: N1101381
RAMS (NI) LTD
Company Llmlted by Guarantee
Unaudited Financial Statements
31 December 2019
AUBREY CAMPBELL & COMPANY
Chartered Accountants
631 Lisburn Road
Belfast
BT9 7GT

RAMS (NI) LTD
Company Limited by Guarantee
Financlal Staiemenis
Year ended 31 December 2019
Page
Trustees, annual report (incorporating the directorfs report)
Independent examinerfs report to the trustees
Statement of financial activities (including income and
expenditure account)
Statement of financial position
Notes to the financial statements
10
11

RAMS (NI) LTD
Company Limited by Guarantee
Trustees. Annual Report (Incorporatlng the Dlrector's Report)
Year ended 31 December 2019
The trustees, who are ￿$0 the directors for the purposes of company law, presenl their report and the
unaudited financi￿ slatements of the charity lor the year ended 31 December 2019.
Reference and admlnlgtvatlve detalls
Reglstered charlty name
RAMS {NII LTD
Charlty Tegistratlon number
N1101381
Company registration number N122025
Prlnclpal offlce and reglslered 94195 City Business Park
olflce
The Cutts
Dunmurry
Belfast
BT17 9HU
The trustees
Mrs P Crawford
MrWJBeck
Mrs M Wilkinson
MTS K Gervin
Mr S Mcerlean
Mrs R Gillis
{Relired 24 May 20191
IApF)ointed 24 May 20191
Company secretary
Mrs Penny Crawford
Independent examlnèr
John Magee
631 Lisburn Road
Belfast
BT9 7GT

RAMS (NI) LTD
Company Limited by Guarantee
Trustees, Annual Report (Incorporating Ihe Director's Report) {contthuodJ
Year ended 31 December 2019
Stru¢lure. govemance and management
Goveinlng Documant
Race Against Multiple Sclerosis {RAMS) is a company limited by guaranteelcompany No.. N1220251
and is a registered chafity with the Northern Ireland Charity Commission INIC 1013811.The charity
was incorporated on 12th October 1988. 11 was lounded under a Memorandum of Association which
established the objects and powers of the charitable company and is governed by ils Articles of
Association, which were amended and approved by Special Resolution on 27th April 2015 to enable
individuals with both MS and other debilllatlng conditions to avail and benefft from its services.
Org8nl$atlonal Stwcturo
The charity is managed by the Trustee Management Committee comprising the company dire¢tOFS
and meets at least quarterly. The Committeo sgts the strategic direction, budgets, policies and
practices ol the charity and monktors its successes and performance. Day to day management ol the
charity is delegated to the Centre Manager ,including training and supervision of Staff.
Recrultment and Appointment of Managemenl Commlttee
A minimum 01 3 and maximum of 10 Bowd Members are appointed by electlon at ea¢h Annual
General Meeting IAGMI of the charity. Board Members must relire from office al each AGM and are
eligible for re-election. The charity can appoint an emrloyee to the Committee where this is in the best
interests of the oharily., Ihe advanlagès ol this clearfy outweigh the disadvanla9es' conllicls ol interests
can be adequately managed- and the employee receives no additional pay or benefits as a direct
result ol becoming a Trustee.
Thè oflicers ol tho ￿rnpanY are appointed by the Board at their lirst meeling following the AGM.
Trustee Inductlon and Tralnlng
New Trustees are briefe<l on the objectives and aclivities of the charty and the environment within
which it operates and on their dLrties and responsibilities to the charity, its supporters and
beneflciaries. All Twstees are required to familiarise themselves with the charills policies and
procedures and wllh The Northern Ireland Charity Commission's 'Running your ¢harity.' support lor
charlty Trustees on key aspects ol running a charity effectively,.
Rlsk Management
The Trustees have conducted a review ol the risks to which the charity is exposed and assessed their
relalive significan¢e. Where appropriate, systems and procedures have been established to mlligato
the risks the Charity faces. Polieies and procedures are in place lo ensure the health and safety of
stall, volunteers, users and visitors of the Centre. These procedur95 are periodically reviewed lo
ensure that they ¢ontinue to meet Ihe needs of the charity.
The Trustees ar8 responsible for preparing the Tnjstees Annual Report and the ttnanclal statements in
accordance with applicable law.
The trustees have paid due regard to the Charity Commission guidance on public benefit. The lrnstees
are confident that RAMS, aims and objectives are in accordance with the regulations on public benefit.

RAMS (NI) LTD
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report) {conHni*d)
Year ended 31 December 2019
Oblectlves and actlvltles
Purpoge9, obl8Ctlves and actlvltles
RAMS, main purpose, as sel out In Its Memorandum and Articles ol Assoclatlon. Is to ald and improve
for the public benefit the health, well-being and qualily ol lile of those Ilving In Northern Ireland wilh
Muliiple Scleyosls Imsland olher debilitating health conditions.
This is accomplished by:_
providing a range ol holistic and ben6licial complemenlary medical therapies
offering specialist support to individuals, carers and families
providing professional inlormation, guidance and advrce
providing a community therapy centre where individuals and their families can meet lo help and
support one another people affected by lifelong debilitating illnesses slill have a meaningful role wtlhin
socièty- to family, work, spiittual, social and community life.
We believe they should have ac¢e$$ to treatment and SUPF)Ort services that are:_
hollstic in Iheir approach
useful and impacl pos11ively on health and well-being
additional and complemenlary to any existing seNices
of high quality
delivered by statt V￿th specialist expertise
attordable
conveniently located
easily accessible
community based
We aim lo help those with MS and other chronic debilitaling conditions to leel and lunclion better., slay
as active and independenl as possible., remain living in their own homes- continue in eduealion and
paid employTnenl- carry on callng for their children and dependanls- feel more confident and able lo
cope and less isolated. stressed and depressed- think positively., plan ahead- look forward to ihe
future- and ènjoy participating in family, leisure, spiritual and community life.
We support people living across the entire province ol Northern Ireland.
Ensurlng our work dellvers the charlty's alms
The Trustees refer io the guidance provided by the Charity Commisslon on publlc benefit when
planning any activllles to ensure they conform wlth the charity's purpose and lundamentsl ethos and
contribule to the achievement ol RAMS, aims and objedlves. In addtt4on, RAMS has a general policy
to bring together persons living with MS and persons inlerested Sn MS. and those living wth other
debilitatlng condlllons, lo form a member based community. in which Ihe treatment and support
dellvered by RAMS beneflls the well-being and quality of life tor everyone in that community.
Prln¢lpal acilviiles
The charity exists to support people with Multiple S¢lerosis and other debilitating conditions and to
ease the impact ol suffering on their, and their loved ones., lives.
MS and other Chronlc illnesses are unpredictable, incurable and widely variable. Chronic diseases
caijse a variety of unpleasant and incapacitating symptoms, affecting movement, mood and bodily
funclions. Their devaslaling and ￿MPleX nature means thal specialist support is essential to help
people ¢ope', manage thelr symptoms.. stsy as heailhy and well as possible and impTove iheii quality
of life.
Wilhoul our Therapy Centre the availability of holistic treatment and support S8TvÉces would be gravely
limited in the local and wider area and in many cases would b8 non-8XiStenL

RAMS (NI) LTD
Company Limiled by Guarantee
Trustees. Annual Report (Incorporatlng the Director's Report) (¢onllnw
Year ended 31 December 2019
The prsncipal acliwties of RAMS can be split into three broad elements..
Therapeutic holistic treatments including hyperbaric oxygen therapy- physiotherapy and massage
therapy,. electromagnetic stimulation therapy- vibration Iherapy,- and Ilowtron Ihorapy.
•Counselling, information, advice & nutritional guidance.•A supportive facllily and neiwork for
individuals and families affected by MS and chronic illness.
Our work complements that provided by the NHS and other volunlary organisallons. With Ihe addition
of our seNices, hospital visits and admissions can be avolded and hospital dlscharges acceleraled
and supported. Where the focus of other charilles is largely on financlal support, beldending, respite
relief, political lobbying or research ours is flxed exclusively on hedth and wellbeing as these underlie
every aspect ol a person's life.
Therapeutlc Tr￿tMentS
The ¢harity offers a range of holistic treatments that are designed to help p90ple leel and function
better. These treatments are largely unavailable, inaccessible or unaffordable elsewhere in th•
province.
A number of medical trealmenls are available on the NHS. however these are not suitable for
everyone and some support services can have lenglhy wailing lists and a finite number ol
appointments. Treatments lor advanced, progressive and degenerative condilions are often more
limited and many tlrug theyapies ale associated with intolerable and unwanted side effects.
RAMS offers a range of subsidised holistic therapies that are d8signed to complement and enhance
any other medical treatments people are receiving and lo assisl those for whom NHS treatments ai&
unavailable or unsuitable. People can 'walk-in' and sell-refer to our centre and can avail of our
setvices on a daily basis, when and as they need them, particularly al Cfltical limes and traumatic
events during diagnosis, relapse and disease progression.
Access to the ¢haritVs seNi¢es is availabl8 lo everyone. subiect to treatments being suitable and
b8neficial to the individuals, conceined and the charity's available resources.
Any financial conlribulion made by those attending for treatment is used towards the costs of running
the Centrè.
Our holistic therapies and servicas include:.
Hyperbarl¢ Oxygen Therapy (HBOT) Ihis treatment involves breathing pure oxygen wlhin a
pressurized chamber. It helps lo provide some symptom rellef arKI asslst wlth Ihe rehabilitation and
recovery process. Patients report a number of positive physical and mental health benelits. HBOT can
help to relieve pain and inflammation., reduce fatigue. infection and depression,. aid sleep and
relaxalion. improve mood, mobility and concentration; promote tissue regeneration and boost
immunty and energy levels.
Physlotherapy, Exerclse & Massage - individually tailored programmes are provided to improve
strength and mobility- promote independence- and prevent deterioration and permanent disability.
Electromagnetlc Stlmulallon Therapy
has analgesic, anti-inflammatory, antispasmodi¢,
regeneratlve and relaxanl etlects and can help lo provlde some Symptom relief for many chronic
ailments.
Whole Body Vlbration Therapy - to enhance physical fttn8ss, muscle strength. blood circulation,
lymphatic drainage and bone density. 11 is particularly useful in enabling people with physically
debilrtatlng conditlons such as MS,Spinal Stenosis, Stroke, Osteoporosis, Arthritis,

RAMS (NI) LTD
Company Llmiled by Guarantee
Trustees. Annual Report (Ineorporaiing ihe Dlrector's Report) (¢ontlnu•d)
Year ended 31 December 2019
Parkinson's Disease and back pain lo exercise sal&ly and easily.
Howtron Therapy- used to help in a varlety of vascular, clrculatory and lymphatlc ¢ondhlons lo boost
blood flow and clrculalion In persons after trauma, orthopaedic surgery and neurosurgery and is
particularly useful for those who are unable to mobllise due to illness an(Yor disability. helping to
prevent blood clols and complications of venous stasis.
Counsellingi Inlormation & Advlce - helps people and Ihelr lamilies to Ilve wllh an In¢urable and
unprediotable condition and the many challengès it causes. Our Iriendly, professional and
understanding statt offer great encouragement and support lo everyone. We provide positive and
practical expert information that is up to date and readily available,. and ¢onslw¢live advice.
¢ounselling and group support that help to make everyday life less of a struggle.
Nutritional Guldance - evidence based in ttte context of MS and neurological disease lo help relieve
muscle weakness, spasms, bowel problems, fatigue and olher symploms.
Support Network - we offer a welcoming and irsclusive community cenlre, where people in similar
circumstances can meet to share experlences. exchange ideas and solutions. make frl8ndshlps' and
Support and help one another.

RAMS (NI) LTD
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) {contlnu8d)
Year ended 31 December 2019
Achlevements and performance
Achi•vements and performance
During the year we delivered 1384 treatfnents, helped more than 450 people and welcomed 71 new
patients. Wg also recTuiled and supported 11 nèw volunteers. We answered more than 900 enquiries,
performed 376 health assessments, undertook 116 consuttalions and carried OLrt over 100 support
sessions.
We continued relationships with many of our long-term devoled ffiends, local businesses and
organisations and enllsted the help of several new funders who saw the valuable contribution and
difference we are making to the lives ol disabled individuals in Northern Ireland. We also teamed up
with a local ￿nCer charity to provide holistr¢ treatments to peO￿e wlth secondary metaslalic disaase.
We were very kindly granted funds to purchase new physiolherapy and hyperbaric oxygen therapy
equlpment that will 8nable us to 8xl8nd our range of physiotherapy trealmenls and cater tor additional
palienls.
OUT semce users were very satislred overall with the staff. Centre and services provided. There were
no accidents, injuries or adverse incidents reported Ihrougttoul the year. 99tsA of patients said the
centre had made a dtFFeren¢e lo thelr qualty of lrfe.
They reported less pain. stress and fatigue; better mood. more energy" better sleep; better bladder
control,. less chest and urinary tract infeclions.. fewer trips and falls- sharper memory. better locus and
greater concenlralion,. fewef visits to GP and hospital and less reliance on painkillers and other
Med￿tIOns.
More Ihan 213 of those accessing treatment had progressNe disease.
All those using the cenlre would recommend it lo olhers with similar illnesses.
Patients found il was easy to contacl the centre and arrango timely appointments.
Patients Iravelled Irom all 5 counties, demonstrating that comparable seNlces are nol available nearby
and our centre is well situated to serve the entire province.
Patients trusted and valued the expeTl8nca of staff and thair ability to lislen, explain and advise. They
felt welcomed, encouraged and supported. 820/0 of paliènls remained in paid employment. 99%
remained living in their own homes.
91% reported feeling emotionally slrong8r.
More than 113 had been wsiting the centre for more than 5 years and attended weekly. indicating that
we aye providing long-term continuous supwrt.
Commltted Team
Our team of staff and volunl8ers is a holistic multi-disciplinary team sharing extensive knowledge,
skills and expertise. Our staff have more than 30 years experience in their dedicated fields of
speciatist healthcare. managem8nt and holistic therapy.
Contributlon of Volunteers
The success ol fundraising events and public collections are dependent on the ongoing support of
many volunteers. The Tlustees are extremely grateful for all who have generously provided their skills
and time for the t¢nefit ol the charity throughout the year.

RAMS (NI) LTD
Company Limiled by Guarantee
Trustees, Annual Report (Incorporating Ihe Directorfs Report) {COnflnu•d)
Year ended 31 December 2019
Flnan¢lal revlew
Voluntary Income
We are a small, independent and completely se5f-funding charity. We do not receive any flnancial help
from the government or NHS. To finance the provision of our activities, the charity is dependent upon
voluntary income from the folbwing sources:_
Fundraising activitiès
Public collections
Subscriptions & donations from members and supporters
Donations & grants Irom charitable trusts. compani6s, councils and voluntary groups
Our income for the year neared £72,000 and comprised £19.507 from fundraising events and
collections,. £16,806 from member and supporter donations., £26.690 from grants and company
donations,. and £8,486 from Gift Aid. This money was spent directly on the £73,000 required to run the
centFe and deliver its charitable activities throughout the year. Wg arg delighted to have raised
sufficient funds in 2019 to meet our modest and necessary 8xponditure.
Thank you lo everyone who fLAndraised, donated and supported our work throughoul the year. YOUT
support helps lo make a real difference to the lives of individuals who mlghl othetwise have difficulty
walking. talking. eating, writing and dressing., develop problems with their sight, swallow, continence,
memory and concentration., be forced to give up their lobs and rellnqulsh ¢are ot their chitdren- require
nursing home care. and potentially decide to take their own lives.
Reserves Policy
The charity is aulhorised within its conslitulion to set aside funds foi special purposes or as reserves
against lulure expenditure. Ideally the Trustees aim to maintain a prudent level of free reserves at
belween 6 and 12 months ol operating expenditure lo provide an immediately available resource
should the Centre experience a significant adverse event. Since the unforeseen and devaslaling Ilash
flood of 2012 and the significant costs that Were incurred in r8furbishing Ihg C8nlre as a consequence
ol ol Ihe extensive damage caused, the charity's free Teserves are currently sitting at approximately 3
to 4 months of running costs.
Investment Poll¢y
The charity is permitted under its constitution lo deposit and invest funds for the purposes of furthering
its aims and objeclives. The charity's year on year annual incoming resources have however been
used to meet annual running costs.
Small Company provislons
This report has been prepared in accordance with the prov￿10n$ applicable to companies entitled to
the small companies exemption.
The trustees. annual report was approved on .........
Irustees by..
and signed on behalf of the board of
Mrs P CrawFord
Trustee

RAMS (NI) LTD
Company Llmiied by Guarantee
Independent Examiner's Report to the Trustees of RAMS (NI) LTD
Year ended 31 December 2019
I report to the trustees on my examination of the financial statemenls of RAMS (NII LTD I'lhe chariw)
for the year ended 31 D￿ember 2019.
Responsibllltles and basls ot report
As the truslees of Ihe company land also Its dlreclors for the purposes of company law} you are
responsible for the preparation of the flnanclal Slatemenls in accordance with the requirements of
Charilles Act INorthern Ireland) 2008 Ilhe '2008 Act'l and Ihe Companies Act 20061'the 2006 Act.).
You are satisfied that the accounts ol the company are not required by charity or company law to be
audlted and have chosen instead to have an independent examination.
Having satisfied myself that the accounts ol the company are not required to bo audited under Part 16
of the 2006 Act and are eligible for independent examination. I report in respect of my examination of
the charitys financial statements as carried out under seclion 65 of the 2008 ACL In carrying out my
exaTninalion I have followed the general Diiections gNen by the Charity Commission foT Northern
Ireland under seotion 6519llbl ol Ihe 2008 Act.
Independent examiner's statemènt
I have wmpleled my examination. I confirm that no matters have come lo My attention in connection
wilh my examination giving me cause lo believe that in any material respect:
accounting records were not kept in respect of the charity as required by section 3B6 01 the
2006 Act,. or
the linancial statements do not accord with those records,. or
the financial statements do rlot comply with the accounting reqUi￿rne￿ts of se¢lion 396 01
the 2006 Act olher than any requirement Ihat the accounts giv8 a 'lrue and fairf view which
is not a matter considered as part of an indapendent examinalion" or
the financial statements have not been pr6pared in accordance with the methods and
principles ol the Statement ol Recommended Practi¢e tor accounting and reporting by
charilies applicable to charities prepaTing Iheir accounts in accordance with ihe Financial
Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021.
I confirm that therg are no other matters lo which your attention shoukl bg drawn to enable a proper
understanding of the accounts lo be reached.
agee
en
ntE
Inde
amin8r
831 Lisburn Road
Belfast
BT9 7GT

RAMS (NI) LTD
Company Llmited by Guarantee
Statement of Financial Activities
(Including income and expenditure account)
Year ended 31 December 2019
2019
Restricted
funds Tolal lunds Total funds
2018
Unrestricted
funds
Note
Income aftd endowments
Grants, donations and legacies
CharFlable activtties
Olhef trading aclivtlies
Investment income
Other income
23,194
13,325
18,992
15,628
38,822
13,325
18,992
26,599
21.043
24.560
3,065
58,576
3,065
74,204
Totsl Income
15,628
72.203
Expendlture
Expenditure on raising funds..
Costs ol raising donations and
legacies
Expendilure on Charitable activities
Total expendbture
10
11
856
52.015
52,871
856
72,122
72,978
736
71,899
72,635
20,106
20.106
Net Incomel(expendlture) and net
movement In funds
5.705
14.478}
1.226
{432}
Reconclllatlon of fund8
Total funds brought forward
Totsl funds carried forward
26,548
11,672
38,652
32,253
7,194
39A47
38.220
The stalement ol financial activities indudes all gains and losses recognis6d in the year.
Atl income and expendilure derive from continuing aclivities.
The notes on pages 11 to 20 form part ot these Ilnanclal ¥t9tgmenls.

RAMS (NI) LTD
Company Limited by Guarantee
Statement ot Flnanclal Posltion
31 December 2019
2019
2018
Note
Curront assets
Stocks
Debtors
Cash al bank and in hand
17
18
339
3,442
37,817
41,598
443
3.735
39.092
43,270
Credltors: amounts lalling due withln one year
Nel current assets
19
2,152
5,050
39,446
39,446
39.446
38,220
Total assets less current liabililies
38,220
Net assets
38,220
Funds of the charity
Reslricled funds
Unrestricted funds
7,194
31253
39,447
11,672
26,548
38,220
Total charlty funds
20
For the year ending 31 December 2019 the charity was entitled to exemption from audit under section
477 of the Companies Act 2006 relating to small companies.
Directors, responsibilities:
The members have not required the company to obtain an audit of its financial statements lor the
year in question in accordance wth section 476.
The directors acknowledge their responsibillties for complying with the requirèments of the Act
with respect to a¢counling records and the preparation of financial statements.
These financlal slatemenls have been prepared in accordance with ihe provisions applicable lo
companies subject to Ihe small companies, regime.
These linan¢ial statements were approved by the board of trustees and aulhoitsed for issue on
, and are signed on behall of the board by:
Mrs P Crawlord
Tiustee
The notes on paggs 11 to 20 lorm part of these flnanclal siatements.
-10-

RAMS (NI) LTD
Company Limited by Guarantee
Notes to the Financlal Statements
Year ended 31 December 2019
General InfoM*ion
The charlty is a public benelit enlty and a private company Ilmlted by guarantee. registered in
Northern Ireland and a registered charity in Northern Ireland. The add￿sS of the registered ottice
is 94195 City Business Park, The Cutts. Dunmurry, Belfast. BT17 9HU.
Stalement ol ¢omplian¢o
These financial statements have been prepared in compliance wth FRS 102. 'The Financial
Reporting Slandard applicable in the UK and the Republic ol Ireland,, the Statement of
RecommerKled Practice applicable lo charities preparing their accounts in accordance with the
Financial Reporting Slandard applicable in the UK and Republic of Ireland {FRS 102) {Charitles
SORP {FRS 10211 and the Companies Acl 2006.
Accounting policles
Bagis Ot preparatlon
The financial statements have been prepared on the historical cost basis. as modilied by the
revaluation of certain tinancial assets and liabilities and investment propgrties measured at fair
value through income or expenditure.
The financial ststements are prepared in sterling, which is thè functional ujrrency ot the entity.
Golng concern
There are no material uncertainties about th• charity's ability to continue.
Dlsclosure exemptlons
The entity satisfies the criteria of being a qudifying enlty as defined in FRS 102. As such.
advantage has been taken of the following disclosure exemptions available under paragraph
1.12 01 FRS 102.. lal No ¢ash flow statement has be6n presented lor the company.
Ibl Disclosures in respèct ol financial instrumenls have not been presènled.
Judgements and key sources ol egtlmatlon uncertalnty
The preparation of the financial statements requires management lo make judgements.
estimates and assumptions that affect the amounls reported. These estimates an(1 judgements
are continually reviewed and are based on experience and olher factors. including expectations
ol futUTe events thal are believed to be reasonable under Ihe ¢ircumslan¢es.
Fund a¢counllng
Unrestficted funds are available lor use at Ihe discretion of the Iruslees to lurther any of the
charitys purposes.
Designated funds are unrestricted funds eafmarked by the truslees for particular fulure PTojecl OT
commitmenl.
Restrlcted funds are subjected to restrictions on their expenditure declared by the donor or
throygh the terms of an appeal, and fall into one of two Su￿ClaSses. restricted incoffle funds or
endowment funds.
11

RAMS (NI) LTD
Company Limited by Guarantee
Notes to the Flnancial Stalements icontthued)
Year ended 31 December 2019
A¢¢ountlng policles {¢onllnuedJ
Incomlng resources
All incoming resources are included in the statement ol linanoid aclivities when entittemenl has
passed to the charity- it is probable thal the e¢onomi¢ benefits associaled with the transaction
will flow lo the charity and the amounl can b8 reliably measured. The following specific policies
are applied to particular categories of income..
income Irom donations or grants is recognised when there is evidence of entillemerrt lo the
gift, Teceipt is probable and its amount can be measured reliably.
legacy income is recognised when recsipt is probable and entitlement is established.
income from donated goods is measured at Ihe fair value of the goods unless this is
impractical to measure reliably, in which case the value is derived from the cost lo the donor
or the eslimaled resale value. Donated facilities and services are recognised in the
accounts when received if the value can be reliably measured. No amounts are included lor
the conlrlbulion of general volunteers.
income Irom contracts for th8 supply of 8eNices is recognised with the delivery of the
¢ontra¢ted seMGe. This is Glassified as unrestricted funds unless there is a contractual
requirement lor it lo be spent on a particular purpose and returned il unspent, in whtch case
it may be regarded as restricted.
Resources expended
Expenditure is recognlsed on an accruals basis as a liability is incurred. Expenditure includes any
VAT which cannot be lully recovered. and is classified under headings of the statemenl of
financial activities to whi¢h it relates..
expenditure on raising funds includes the costs of all fundraising activities. events. non-
charflable Irading acllvitios, and the sal8 ol donated goods.
expenditure on charitable activities includes all ¢osls incurred by a charity in undertaking
activities Ihat lurther its charitable aims for the benefit of ils beneficiaries, includlng those
support costs and costs relating to the governance ol the charity apportioned to cha￿table
activities.
other exp8nditure includes all expenditure that is neither relaled lo raising funds for the
charity nor part of ils expenditure on Charitable a¢tivf(ies.
All costs are allocated lo expenditure categories reflecting the use of the resource. Direct costs
attributable to a single activity are allocated directly to that activity. Shared costs are apportioned
belween the a￿1vilieS they contribute lo on a reasonable, justifiable and consistent basis.
Tanglble assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any
accumulated depreciation and impairment losses. Any tangible assets carried at revalued
amounls are recorded at the fair value at the dale of revaluation less any subsequent
accumulaled depreciation and subsequent accumulated impaimenl losses.
12-

RAMS (NI) LTD
Company Limited by Guarantee
Notes io ihe Financial Statements (rt¥rflnu¢d)
Year ended 31 December 2019
Accountlng pollcles (conllnuea)
Tanglble assets (conNnu8d)
An increase in Ihe carrying amount of an asset as a resuli of a revaluation, is recognised In other
recognised gains and losses, unless it reverses a charge for impaimienl that has previously been
r6cognised as expenditure within the statement of financial activities. A decrease In the carrying
amount of an asset as a result ol revaluation, is recognised In other recognised galns and losses,
except to which it offsets any previous revaluation gain, in whlch case the loss Is shown within
othor recognised gains and kjsses on the slatem&nl of linancial aclivilies.
Depreciation
Depreoation Is Ca￿Ulated so as to wri18 off the cost or valuation of an assel, less ils residual
value. over the uselul economic IFfe of Ihal a588t as follows:
Office Equipment
Physiotherapy Equipment
Other Equipment
5 years
6 years
6 years
Impalrment ot flxed agsets
A review for indicalors ol impairment is carried out at each reportlng date, with tho recoverable
amount being eslimated where such indicators exist. Where the carrying value èxceeds the
recoverable amount, the asset is impaired accordingly. Prior impaimenls are also rèviewed for
possible reversal at ea¢h roporting tlate.
For the purposes ol impairment testing, when it is nol possibl8 lo estimate th8 recoverable
amount of an individual asset. an estimat8 is made of tho recoverable amount ol the cash-
generating unil to which the asset belongs. The cash-generating unit is the smallesl identifiable
group of assets that includes the asset and generales cash intlows that largely independènt ol
Ihe cash inflows from other assets or groups ol assets.
For impairmenl testing of goodwill, Ihe goodwill acquired in a business Combination is, ITOM the
acquisition date, allocated to each of the cash-generaling units that are expected to benefit from
the synergies of ihe combination, irrespective of whether other assets or liabillties of the charity
are asslgned to those units.
Stocks
Stctks are measured at the lower of cost and eslimaled selling price less costs to complete and
sell. Cost includes all costs of purchase, costs of conversion and other cosls incurred in bringing
the stock to ils present location and condition.
Flnanclal Instruments
A financial asset or a financial liability is recognised only when the charity becomes a party to the
conlractual provisions of the instTum8nt.
Basic financial instruments ar8 initially recognised at the amount receivable or payable includlng
any related transaction costs.
Current assels and current liabilities are subsequently measured at the cash or other
consideration expected to be paid OT received and not discounted.
13-

RAMS (NI) LTD
Company Llmlted by Guarantee
Notes to the Financial Statements (¢ondnuedJ
Year ended 31 December 2019
Accountlng poll¢les (contlRNwd)
Financlal Instruments (¢onUnu•d)
Debt Instruments are subsequentty measured at amortised cost
Where investments in shares are publicly traded or their fwr value can othe￿iSe be measured
reliably, the investment is subsequently measured at fair value wilh changes in fair value
recognised in income and expenditure. All other such investments ale subsequently measured at
cost less impaiment.
Other financial instruments, including dwivatives, are inf(ially recognised at fair value. unless
payment lor an asset is delerfed beyond norm￿ business terms or financed at a rate of interest
that is not a market rate, in which case the asset is measured at the present value ot the lulure
payments disGounted at a market rate of interest for a similar debt instrument.
Other linancial instruments are subsequently measured at lair value, with any changes
recognised in the statement ol financial activities. with the exception ol hedging instruments in a
designated hedging relalionship.
Financial assets that are measured at cost or amortised cost are reviewed for ot¥ective evidence
of impairmenl al the end of each reporting date. If there is objective evidence of impairment, an
impairment loss is recognised under the appropiiate heading in the statement of financi
adivities in which the initial gain was recognised.
For all equlty InslrumÈnts rggardless ol significance. and olher financial assets that are
individually signillcanl, these are assessed individually for impaimient. Other financial assets a
ellher assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are reGognised immediately. to the extent Ihal the reversal does not
result in a carying amount ol the financial asset that exceeds what the cariying amount would
have been had the impairment not previously been recognised.
Llmlted by guaranlee
The company is limited by guarantee and does not have a share capital.
14-

RAMS (NI) LTD
Company Limited by Guarantee
Noles to the Financial Statements (¢ortlnued)
Year ended 31 December 2019
Grants, doTratlons and legacleg
Donations and grants were received from tho lollowing organisations during tho year end8d 31
December 2019..
TBF & KL Thompson Trust- £6.000
Zero Hydraullcs- £300
LisnagaNey Darts - £400
Esme Mitchell Trust- £2,000
Nu Lile Engineering - £750
Bobby Morrison Funeral Directors- £200
Danske Bank - £1,000
Pheasant Boys - £120
Hedley Foundation - £2,424
The Hospital Saturday fund - £7.194
Foyle Foundation - £2,000
Enkalon Foundation - £1,000
Donations and grants were received from the lollowing organiSat￿nS during the year ended 31
December 2018:
Kids in Need- £1750
Belfast Gathedral (Black Santa) - £550
Thales- £1000
Enkalon Foundation - £2000
Awards for All - £7194
Unr8Stricled
Funds
Restricled Total Funds
Funds
2019
Donatlons
General Donations
17.194
15,628
32,822
Granls
Grants receivable
6.000
23,194
6.000
38,822
15,628
Unrestricted
Funds
Reslri¢ted Total Funds
Funds
2018
Donallons
General Donations
14,105
14.105
Grantg
Grants receivable
3,300
17,405
9,194
12.494
9.194
26.599
15-

RAMS (NI) LTD
Company Llmlted by Guarantee
Notes to the Financial Statements (Goniinu•dJ
Year ended 31 December 2019
Charltable actlvltles
Unrestricted Total Funds Unrestricted Total Funds
Funds
2019
Funds
2018
Cenlre SubslHBO
Membership Subs
11,825
1,500
11,825
7￿00
13,325
19.543
1.500
21.043
19.543
1,500
13,325
21.043
Other tradlng actlvltles
Unrestricted Total Funds Unr8Stricted Tolal Funds
Funds
2019
Funds
2018
Fundraising events
Collection Boxes and Street
Collections
Sale of goods
7.466
7.466
10,888
10.888
11,441
85
11.441
13,417
255
13,417
255
18,992
18.992
24.560
24,560
Investment Income
un￿strICte(j Tolal Funds Unrestricted Total Funds
Funds
2019
Funds
2018
Bank inleTesl receivable
Other Income
Unrestricted Total Funds Unrestricted Tolai Funds
Funds
2019
Funds
2018
Insurance clalms fecelved
3,065
3.065
10. Cogls ot ralslng donatlons and legacles
Unrestricted Total Funds Unrestrlcted Total Funds
Funds
2019
Funds
2018
Cosls of raising donations and
legacies
856
856
736
736
-16-

RAMS (NI) LTD
Company Limiied by Guarantee
Noies to the Financlal siatements (wrflfti￿d}
Year ended 31 December 2019
11. Expenditure on charitsble actlvitles by fund type
Unrestricted
Funds
Resmcted Totsl Funds
Funds
2019
Cllent Irealment
Support costs
¥8,509
28.506
16,642
3.464
40,153
31,969
72,122
52,015
20,106
Unrestricted
Funds
Restricted Total FLtnds
Funds
2018
Client trealmenl
Support costs
38,259
26,624
64,883
38.259
33.640
7.016
7,016
71.899
1Z Analysls of support costs
Analysis of
support costs Totsl 2019 Total 2018
Staff costs
Premises
Communications and IT
General otfice
Governance costs
Support costs - Other costs
14,251
10,652
1,038
1,342
1,620
3,067
31,968
14,251
10,652
1,036
1,342
1.620
4067
31,968
15,134
10,694
740
2,359
1,620
3,093
33,640
13. Independent examlnatlon lees
2019
2018
Fees payable to the independent examiner for..
Independent exarninalion of the ffnancial statements
1,620
1.620
14 Stsff costs
The lolal staff cO￿S and employee benefits lor the reporting period are analysed as lollows:
2019
2018
Wages and salaries
SocSal security costs
52,812
1,593
54.405
51.601
1.792
53.393
17-

RAMS (NI) LTD
Company Limiied by Guarantee
Notes to the Flnanclal Statements (¢oollDued)
Year ended 31 December 2019
1Q Staff costs (conLlmMd)
The average head count ot employees during the year was 3 {2018: 31. The average number of
fvll-llme equivalent employees durlng the year is analysed as follows..
2019
2018
No.
Number of administration and fundralslng staff
No employee recelved employee beneflts of more than £60,000 durlng the year (2018: Nill-
15. Trustee remuneration and expenses
One or more trustees has been paid remuneration from employment with the charity. Mr William
Joseph Beck, Centre Manager, Gross salary of £24,900.
Under ils Artlcles of Associalron. the charlty Can appoint an employee to the Committee where
this is In the best inlerests of the Charity. Ihe advantages of doing so clearly 0￿￿e1gh the
disadvantages. conflicts of interest can be adequately managed and. the employe8 receives no
additional pay or benefits as a direct result ol becoming a Truslee.
16. Tanglble flxed assets
Fixtures and
fittings
Other
Equipment EquipmÈnl
Total
Cost
At 1 January 2019 and
31 Decembtsr 2019
7.680
9,292
22.847
39,819
Depreclatlon
At 1 January 2019 and
31 De¢ember 2019
7,680
9,292
22,847
39,819
Carrylng amount
At 31 De¢ombor 2019
At 31 December 2018
17. Stocks
2019
2018
Raw materials and consumables
18. Dobtors
2019
2018
P￿paYrnents and accrued income
3,442
3,735
18-

RAMS (NI) LTD
Company Limited by Guarantee
Notes to the Financial Statements (¢onllnued)
Year ended 31 December 2019
19. Credltors: amounts lalllng due wlthln one year
2019
2018
Accruals and deferred income
1152
5,050
20. Analysls of charitable funds
Unreslrlcted lunds
At
31 December
2019
At
1 January 2019
Incom8
Exp8TrJlbJr•
General lunds
26,548
58.576
152.8711
32,253
Al
l January 2018
At 31 Dgcèmber
2018
In¢om8
n￿l￿re
General funds
29,158
63,009
165,6191
26,548
Restrlcted lund8
At
1 January 2019
31 DeCem￿r
2019
Income
Exp8ndI￿re
Restricted Funds
11.672
15,628
{20,1061
7,194
At
1 January 2018
At 31 Decgmbsr
2018
Income
ExPe￿iture
Restricted Funds
9.494
9,194
17,016)
11,672
19-

RAMS (NI) LTD
Company Llmited by Guarantee
Notes to the Flnancial Statements (¢onllnuodJ
Year ended 31 December 2019
21. Analysls of net assets between funds
Unrestricted
FUr￿S
Restricted Total Fund$
Funds
2019
Current assets
Creditors less than 1 year
Net assets
34,404
(2,1 $21
32,252
7.194
41,598
(2,152)
39,446
7,194
Unreslrtcted
Funds
Reslricl8d Total Funds
Funds
2018
Current as5els
Credilois less than 1 year
31,598
15,050}
26,548
11.872
43,270
15,0501
38,220
Net asse1$
11,672