COMPANY REGISTRATION NUMBER: N122025 CHARITY REGISTRATION NUMBER: N1101381 RAMS (NI) LTD Company Limited by Guarantee Unaudited Financial Statements 31 December 2020 AUBREY CAMPBELL & COMPANY Chartered Accountants 631 Lisburn Road Belfast BT9 7GT
RAMS (NI) LTD Company Limited by Guarantee Financial Statements Year ended 31 December 2020 Page Trustees, annual report (incorporating the director's report) Independent examiner's report to the trustees Statement of financial activities (including income and expenditure account) 11 12 Statement of financial position Notes lo the financial statements 13 14
RAMS (NI) LTD Company Llmited by Guarantee Trustees, Annual Report (Incorporating the Direclor's Report) Year ended 31 December 2020 The trustees, who are dso the dirèctors lor the purposes ol company law, present their report and the unaudited financial statements ol the charity lor the year ended 31 December 2020. Reference and adminlstralive detalls Reglstered Charity name RAMS INI) LTD Charity regislrallon number N1101381 Company reglslration number N122025 Princlpal offlcè and regl8terèd 94195 City Business Park office The Cutts Dunrnurry Bellasl BT17 9HU The trustees Mrs P Crawford MrWJBeck Mrs M Wilkinson Mr S Mcerlean Mrs R Gillis Company secretary Mrs Penny Crawford Independgnl examiner John Magee 631 Lisburn Road Bellasl BT9 7GT
RAMS (NI) LTD Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) (contlnued) Year ended 31 December 2020 Struclure> governance and management Governing Document Race Against Multiple Sclerosis IRAMSI is a company limited by guaranleelcompany No= N1220251 and is a registered charity with the Northern Irelandcharily Commission INIC 1013811.The charity was incorporated on 12th October 1988. It was founded under a Memorandum ol Association which established the objects and powers ol the charitable company and is governed by ils Articles ol Association, which were amended and approved by Special Resolution on 27th April 2015 to enable individuals with both MS and other debililaling conditions to avail and benefit from ils services. Organisalional Structure The charity is managed by the TrusleÈ Management Committee cornprising Ihe company directors and meets at least quarterly. The Comrnille& sets the strategic direction, budgets, policies and practices ol the charily and monitors its successes and performance. Day lo day management ol the charity is delegated lo the Genlre Manager,including training and supervision ol staff. The Board of Trustees has six legal responsibilities.. Ensure that our charity is Carrying out its purposes lor Ihe public benefil Comply with our charity's governing document and the law Act in the charity's best interests Manage the eharily's resources responsibly Act with reasonable care and skill Ensure that the charity is accountable The Trustees are responsible for preparing the Trustees Annual Report and the financial slalemenls in accordance with applicable law. The Trustees have paid due regard lo the Charity Commission guidance on public benefit. The Trustees are confident that RAMS, aims and objectives are in accordance with the regulations on public b&nelil. Recruitment and Appointment of Management Cornmltlee A minimum of 3 and maximum ol 10 Board Members are appointed by election al each Annual General Meeting IAGMI ol the charity. Board Members must retire from ollice al each AGM and are eligible lor re-election. The charity can appoint an employe& lo the Committee where this is in the best interests ol th& charity., the advantages ol this clearly outweigh the disadvantages., conflicts ol interests can be adequately managed,. and the employee receives no additional pay or benefits as a direct result ol becoming a Trustee. The off icers ol the company are appointed by the Board al their firgi meeting following the AGM. Trustee Induction and Trolning New Trustees are briefed on the objectives and activities ol the Charity and the environment within which il operal&s and on their dLJlies and responsibilities lo the charity, ils supporters and beneficiaries. All Trustees are required lo lamiliarise themselves thilh the eharily's policies and procedures and with The Northern Ireland Charity Comrnission's 'Running your charily'.support lor charity Trustees on key aspects ol running a charity elleclively,. Risk Management The Trustees have conducted a review ol the risks lo which the charity is exposed and assessed their relative significance. Wher& appropriate, syslerns and procedures have been established lo miligale the risks the charity laces. Policies and procedures are in place lo ensure Ihe health and safely of slall,volunleers, users and visitors ol the Centre. These procedures are periodically reviewed lo ensure that they continue lo meet the needs of the charity.
RAMS (NI) LTD Company Limlled by Guarantee Trustees. Annual Report (Incorporating ihe Director's Report) (contlnued) Year ended 31 December 2020 The trustees have paid due regard lo the Charity Commission guidance on public benefit. The trustees are confidenl that RAMS, aims and 04eclives are in accordance with the regulations on public benefit. Oblectives and activities PURPOSE. OBJECTIVES AND ACTIVITIES FIAMS main purpose as sel out In its Memorandum and Articles ol Association is lo aid and improve lor the public bènefit the health, well-Ing and quality ol life ol those living in Northern Ireland with Multiple Sclerosis IMSI and other debililaling health conditions. It achieves this by'.- providing a range ol holistic and beneficial complerneniary rnedical therapies offering specialist support lo individuals, carers and larnilies providing professional information and advice providing a 'walk-in' community therapy centre where individuals and their families can avail ol help as and when they need it and meet lo socialise and support one anothèr People affected by chronic. lifelong debililaling illnesses and disabilities still have a meaningful role wllhin society- lo family, work, education, spiritual, social and community life. We believe they should have ae¢ess lo Irealmeni and support serviS that are'.- holistic in their approach useful & impact positively on health and well-being additional & complementary lo any existing services high quality delivered by staff with specialist knowledge & expertise affordable inclusive conveniently located easily accessible community based We aim lo help those with MS and other chronic debililaling conditions to feel and function beller., slay as active and independent as possible,. rÈmain living in their own homes-, continue in education
RAMS (NI) LTD Company Limiled by Guarantee Trustees, Annual Report (Incorporating the Direclor's Report) (wnlinued) Year ended 31 December 2020 and paid employment,. carry on caring lor their children and dependanl8,' feel more confident and able to cope and less isolated, stress and depressed., think positively., plan ahead,. look forward lo the future., and enjoy participating in lafflily, leisure, spiritual and cornmunity life. We support people living across Northern Ireland. However, since the onset ol Covid-19, admission lo the charity has been largely dependent on the communily incidence tst the virus and the government's slricl travelling and health and safety conslrainls. PRINCIPAL ACTIVITIES The charity exists to support people with Multiple Sclerosis and other debilitating conditions and to ease the impact ol suffering on their, and their lovèd ones. lives. MS and other chronic illnesses are unpredictable, incurable and widely variable. Chronic diseases cause a variety ol unpleasant and incapacitating symptoms, allecling movement, mood and bodily lunclions. Their devaslaling and complex nature means that specialist support is essential lo help people cope,. manage their symptoms., stay as healthy, active and independent as possible; and experien better quatity of life. Wilhoul our Therapy Cenlre the availability ol holistic treatment and support services would be gravely limited in the local and wider area, and in most cases would be non-exislenl. The core activities of RAMS can be split into three broad elements: Holistic treatments including hyperbaric oxygen therapy: physioiherapy & massage therapy- eleclromagnelic slimulalion therapy,. vibration therapy- and Ilowlron therapy Counselling; inlormalion., one-lo-one & group support., advice,. and nulrilional guidance A supportive facility & network lor individuals and families allecled by MS and other chronic illnesses Our work complements that provided by the NHS and other voluntary organisalions. With the addition of our services. hospital visits and admissions can be avoided and hospital discharges accelerated and supporled. Where the locus of other charities is largely financial support, befriending, respite relief, political lobbying or research, ours is fixed exclusive5y on health and well-being as these underlie every aspect ol a person's life. Holistic Treatments FIAMS offers a range ol holistic treatments that are designed lo help people feel and function better. These treatments are largely unavailable, inaccessible or unallordable els8wher& in the province. number of medical Irealmenls are available on the NHS, however these are not suitable lor everyone and some support services can have lengthy wailing lists and a linile number of appointments. Treatrnents lor advanced. progressive and degenerative conditions are often rnore limited and many drug therapies are associated with intolerable side effecis. RAMS offers a range ol subsidised holistic therapies that are designed lo complernenl and enhance any other medical treatments peopl& are receiving and lo assist those for whom NHS treatments are unavailable or unsuitable People can walk-in and sell-reler lo our centre and can avail of our services on a daily basis, when and as they need them, particularly al critical limes and traumatic events during diagnosis, relapse and disease progression. Access to the charity's services is available to everyone, subject lo treatments being suitable and beneli¢ial to the individuals concerned and the Charity's available resources. Any financial contribution made by those attending for treatment is used towards the costs ol running
RAMS (NI) LTD Company Limiled by Guarantee Trustees, Annual Report (Incorporating Ihe Director's Report) {continueclJ Year ended 31 December 2020 the Centre. Our holistic therapies include:. Hyperbaric Oxygen Therapy IHBOTI - this treatment involves breathing pure oxygen within a pressurized chamber. 11 helps to provide symptom relief and assist with the rehabililalion and recovery process. Patients reFQrt a number ol positive physical and mental health benefits. HBOT can help to relieve pain and inllammalion,. reduce fatigue, infection and depression,. aid sleep and relaxation., improve mood, mobility and concentration., promote tissue reg8neration,' and boost immunity and energy levels. Physiolherapy. Exercise and Massage- individually tailored programmes are provided to irnprove strength and mobility.. promote independence. and prevent deterioration and p&rmanent disability. Eleclromagnelic Stimulation Therapy- has analgesic, anli-inllammalory, anlispasmodic, regenerative and relaxant ettlS and can help lo provide some symptom relief lor many chronie ailments. Whole Body Vibration Therapy- lo enhance physical lilness. muscle slrenglh, blood circulation, lymphatic drainage and bone density. 11 is particularly useful in enabling people wilh physically debililaling conditions such as MS, Spinal Stenosis, Stroke, Osteoporosis, Arthritis, Parkinson's Disease and back pain lo exercise safely and easily. Coun$elling J Information & Advlce We help people and their families lo live with an incurable and unpredictable conditlon and Ihe many challenges il causes. Our friendly, professional and understanding stall ollor great encouragement and support lo everyone. We provide positive and practical expert inforrnatlDn that is up lo dale and readily available,. and consiruclive advice. counselling and group support that help lo make everyday life less ol a struggle. Support Network We offer a welcoming and inclusive walk-in and sell-refer community centre. where people in similar circumstances can meet lo share experiences., exchange ideas and solutions; make friendships,. and support and help one another. ENSURING OUR WORK DELIVERS THE CHARITY'S AIMS The Trustees follow the guidance provided by the Charity Commission on public ben&fil when planning ils services and activities lo ensure they conform with the charity's purpose and fundamental ethos. In addition, RAMS has 8 general Policy to bring together persons living with MS and persons interested in MS, and those living with other debililaling Conditions, lo form a member based community, in which the treatment and support delivered by RAMS benefits the well-being and quality ol life for everyone in that community-
RAMS (NI) LTD Company Limiled by Guarantee Trustees, Annual Report (Incorporatlng the Director's Report) (eontlnued) Year ended 31 December 2020 A¢hievements and performance The treatment and SUPPDrt services provided by the charity were severely disrupted in 2020 by the Covid-19 pandemic. In linè with our duly ol care lo vulnerable staff we shielded and furloughed 3 employÈÈs and constrained our usual volunteer involvement. Prior to Covid-19 we supported people living across Northern Ireland, however, since the pandemic look hold, admission lo the charity was largely dependent on the incidence of the virus and the governmènt's strict Iravelling and health and safety constraints. Before the onset of Covid-19, the charity's principal activities comprised three broad elements= Holistic Therapies Counselling. Information & Advice Support Nelwork Aside from telephone consultations, all service and support activities were provided in person, face lo lace. In accordance with the lockdown measures imposed by the government nationally, the charity look the necessary decision lo suspend in-person services and SUPFXIrt with effect from 23 March 2020. Our priority then, was lo seek ways lo continue providing the support and services upon which our membership depended. The locus turned lo adapting our support from predominately lace to lace acliviliès lo allernalive, safer, options. In a short period ol lime the charity's team developed allernalive support options using a mix ol online conferencing lools such as MS Teams and Zoom.. improved inlormalion sharing via online media. and increased personal contact via telephone and post. In late July certain lace lo lace services were re-commenced 81 the Cenlre, however strict shielding and distancing guidelines meant that services provided at the centre were strictly limited. When the second wave ol the pandemic look hold in Decembèr. in-person support al the eenlre was again suspended. Cortsnavirus and the charity's response lo national restrictions and clinical guidelines, were major laclors impacting on the charity's achievements and performance in 2020. From the Spring 012020, as the pandernic look hold, the charity's broad priorities were= Keeping people sale and as active and independent as possible Improving mental health Reducing isolation & loneliness As the impaet of covid on health and well-being became apparent, we were inundated with referrals. particularly lor our oxygen therapy, given ils role in the Irealmenl and recovery of many illnesses including coronavirus. In order lo provide Continued care and 5UPPOrt lor our users, me&1 the growing demand and adapt to exceptional circumstances, we employed a Specialist Support Worker in July lo develop and deliver sale services and recruited and trained 10 new volunteers lo assisi with face lo lace and online lacililies. During the year, the charity provided 1225 treatments and welcomed 104 new patients. We answered more than 1600 enquiries, made 416 supportive calls and carried out 227 support sèssions. We are continually improving our use of digital technology and many ol our users and volunteers have improved their online and IT skills loo. Our Impact Feedback from our members highlights the benefits ol our continued support during the pandemic and reflects the impact that the virus was having on their health and well-being:" 89Q/o ol us&rs fell the interruption ol services al RAMS affected their conditlDn. 83Q/o ol those surveyed in August 2020 felt their symptoms had worsened since the c5osure ol RAMS in March., most notably greater laligtje, pain and muscle weakness, mobility and bladder problems, inleelions, anxiety and d&pression. 46 /0 felt socially isolated and lonely 64 /* fell their mental health had worsened- they were mor? anxious and depressed and worried about the lulure
RAMS (NI} LTD Company Limited by Guarantee Trustees. Annual Report (Incorporatlng the Direclorfs Report) (contlnued) Year ended 31 December 2020 59Yo r&ported greater financial strains However, the Inajorily ol our members said the charity had helped them with their mobility, feeling happier and less anxious. having beller quality ol lil&, having better physical and Inental wellbeing and feeling less lonely. They reported less pain, stress, inleclions, falls and laligue., better mood, energy levels, sleep, concentration and better bSadder control., and fewer visits lo their GP. Users resx)rted being unable to source our range ol holislic therapies together elsewhere in the province and 94Q/. said they valued the specialist expertise ol the stall. Patients travelled from all 5 counties. dernonslraling that comparable services are not available nearby. We received 52 enquiries from people living in the Republic ol Ireland as services are largely unavailable and unaffordable there loo. signifying that comparable services are generally unavailable throughout the whole ol Ireland. Al this critical lime when health sèrvices are under immense pressure and r&sources are linile our charity is able lo both complement and support the work ol the NHS. Committed Team Our learn ol stall and volunteers is a holislic mullidisciplinary team sharing extensive knowledge, skills and expertise. Our staff have more than 30 years ol experience in their dedicated fields ol specialist healthcare, management and holistic therapy. Conlributlon of Volunteers Our wonderful volunteers are absolutely vital to the functioning of the charity - we simply wouldn't be able lo operate WlhOUl them and they have continued to be hugely supportive throughout the pandemic. When we restarted lace lo lace appointments after lockdown, our VDlunleers were there lo help us accommodate the spiralling number ol referrals and were instrumental in helping us lo sel up and implement our new online services and in achieving our very lavourable outcomes.
RAMS (NI) LTD Company Limited by Guarantee Trustees. Annual Report (Incorporating the Dlreclor's Report) {COnlAntsed) Year ended 31 December 2020 Financial review Income & Expenditure Our accounts tell the story of 2020- all the high and lows ol a year like no other. RAMS is a small. independent and completely sell-lunding charity. 11 doe5 not receive any staiutory funding or financial help Irorn government sources and relies entirely on ils own fundraising activities and on donations from both Members and exlemal sources for ils income. In March as reslriclions were imposed nallonwide and most ol the charity's normal lace to lace activities were suspended, the continuity of income was a major concern. Public collections and fundraising events were cancelled and the impact on the widor economy threatened income from trusts and companies. Our income lor the year was £139,110, comprising £36,852 from grant giving organisalions.. £13,889.01 from member and supwrter donations., £8557.91 from collections,. £6,125.95 from Gill Aid,. £41,939 Irorn the Covid Recovery Fund., and £28881.97 from the Coronavirus Job Retention Scheme. This money was spent direclly on the £89,000 required lo run the Centre and deliver ils charitable activities throughout the year and any excess income will continue to fund the charity's therapeutic services and covid related costs in 2021. Donations from individuals and ompanies were a slaggering 91 y. less than in 2019. Funds generated from fundraising events were down 100 /. from the previous year and collections down 47 /.. We saw a 46Vo reduction in member and supporter donations with a consequential fall in Gift Aid support, compared to previous years. However, in a most extraordinary year we received an unexpecled £36,852 01 Grant Aid in addition to the £41,939 awarded lor ernergency covid funding and received a further £28,881.97 in furlough conlribulions. We concluded tho year with an income exceeding our expenditure of almost £89.000. Whilst this position appears healthy moving forward into 2021, there are substantial covid Costs ahead. We wish to thank each individual and organisalion who supported the charity in 2020. We particularly express our thanks to.. Awards lor All Bobby Morrison Funeral Directors Covid Recovery Fund Enkalon Foundation Garfield Weston Halilax John Moore Foundation McKibbens' Sylvia Waddilove Foundation UK TBF & KL Thompson Thales The Dean at St Anne's Cathedral Ulster Bank Ulster Garden Villages Zerohydaulics We are also immensely grateful lo the governmenys Coronavirus Job Retention Scheme lor support during periods of furlough. The support of all those who lundraised, donated and helped us fulfil our work throughout the year makes a real difference ID the lives ol individuals who might otherwise have dilliculiy walking, talking, eating, writing and dressing: develop problems with their sight, swallow, speech, conlinenc&, memory and concenlralion,. be forced lo give up their jobs and relinquish care ol their children,. engage in
RAMS (NI) LTD Company Limlted by Guarantee Trustees. Annual Report (Incorporaling the Director's Report) (eonlinued) Year ended 31 December 2020 harmlul and antisocial behaviours-. require nursing home care.. and potentially decide lo take their own lives. Reserves Pollcy The charity is authorised within its constitution lo set aside funds lor special purposes or as reserves against lulure expenditure. Ideally the Trustees aim to maintain a prudent level ol free reserves al between 6 and 12 months ol operating expenditure to provide an immediately available resource should the Centre experience a significant adverse event, such as the coronavirus pandemic that we are currently facing. We estimate that due lo covid-19. our free reserves are currently sitting al around 4-5 months ol running costs. Investment Policy The charity is permitted under its conslilulion to deposit and invest funds lor the purposes ol furthering ils aims and objectives. The charity's year on year annual incoming resources have however been used lo meet annual running costs. FUNDRAISING RAMS receives no stalulory revenue funding and relies entirely on its own fundraising activities and on donations from both members and external sources lor ils incorne. Community fundraising is a vital source ol unrestricted funding that enables us lo operate effectively and raise public awareness ol our work. Reslriclions on social activities and lockdown during the summer and Christmas rnonlhs brought community fundraising to a juddering hall al our peak fundraising periods when a nurnber of events were planned lo lake place. Sell-isolalion and lockdown prevented volunteers engaging in street colleclions and we Iosi a major source ol our income generation. As we continue into 2021 there is continued concern over altracling ongoing funding. Disruption to fundraising events and public collections look lo continue for some lime and the availability ol emergency granis is uncertain. Overall a depresse(J economy may limit funding available from trusts and companies who will hav& smaller funding pols available in the medium term and broader public lundraising may now focus on the NHS. PARTNERSHIP WORKING & COMMUNITY ENGAGEMENT Given that we have had lo substantially contract, pause or cease operation8 altogether during COVID- 19, conditions have not been ideal this year lor loslering partnership working and community engagement. Throughout the years we have established gtsod relationships with local schools, businesses and other voluntary organisalions, howevèr many ol these were closed indelinilely this year. Our lace lo face visits and comrnunily engagements were all cancÈlled so lew opportunities arose lo make the public aware ol our work. As research continues into the affects ol covKI on health and well-being and the role of oxygen therapy in Irealing the virus and ils cotmplicalions, we have receivèd greater interest and recognition of our work in the community and our potential lor supporting the NHS in limes ol erisis. FUTURE PLANS The pandemic has created a range of new needs. Evidence shows that some people who previously never needed charities are now relying on their services lor the first time because of the pandemic. The road ahead is not going lo be easy. The pandemic has exacted an immense economic, as well as hurnan, cost on societies and il is inevitable that public finances will remain fragile lor many years. As we move into the recovery phase ol Ihe pandemic we plan lo.'_ Offer activities via new mediums, such as digitally. Move services online Develop new partnerships Develop our sports injuries clinic
RAMS (NI) LTD Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) IMnlimied} Year ended 31 December 2020 Small company provislons This report has been prepared in accordance with the provisions applicable to companies enlilled to the small companies exemption. Z£jo9121 The trustees, annual report was approved on 3.1.. trustees by= and signed on behalf of the board ol MrWJ TrLfslee 10-
RAMS (NI) LTD Company Limited by Guaranlee Independent Examlner's Report to the Trustees of RAMS (NI) LTD Year ended 31 December 2020 I report to the trustees on my examination ol the financial statements of RAMS INI) LTD I'lhe charily'l for the year ended 31 December 2020. Responsibilities and basis of report As the Iruslees ol the company land also ils directors lor the purposes ol company lawl you are responsible lor the preparation ol tho financial statements in accordance with the requirements of Charities Act (Northern Ireland) 2008 Ilhe '2008 Acl'l and Ihe Companies Act 2006 I'the 2006 Acl'l. You are satisfied that the accounts ol the company are not required by charity or company law lo be audited and have chosen instead lo have an independent examination. Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 20D6 Act and are eligible lor independent examination, I report in respect of my examination of the charity's financial statements as carried out under seclion 65 01 the 2008 Act. In carrying out my examination I have followed the general Directions given by the Gharity Commission lor Northern Ireland under section 6519llbl ol the 2008 Act. Independent examiner's statement I have completed my examination. l Confirm that no matters have come to my attention in connection with my examination giving me cause lo believe that in any material respect.. accounting records were not kepl in respect ol the charity as required by section 386 of the 2006 Act., or the financial statements do not accord with those records.. or the financial slalemenls do not comply with the accounting requirements ol section 396 01 the 2006 A¢1 other than any requirement that the accounts give a 'lrue and lair, view which is not a maller Considered as part ol an independent examination., or the financial staternents have not been prepared in accordance with the methods and principles of the Slalement ol Recornmended Practice lor accounting and reporting by charities applicable lo charities preparing their accounts in accordance with the Financial Reporting Sland8rd applicable in the UK and Republic ol Ireland IFRS 1021- I confirm that there are no other matters to which your attention should be drawn lo enable a proper understanding ol the accounts to be reached. John Magee Independent Examiner 631 Lisburn Road Belfast BT9 7GT 11
RAMS {NI) LTD Company Limited by Guarantee Stalement of Financial Actlvities (including income and expendilure accounl) Year ended 31 December 2020 2020 Reslricled funds Total funds Total funds 2019 Unrestricted funds Note Income and endowments Grants, donations and legacies Charitable activities Other trading activities Other income 93,318 11,524 9,348 24,251 117,569 11,524 9,348 38,822 13.325 18,992 3,065 74,204 Total income 114,190 24,251 138.441 Expenditure Expenditure on raising funds.. Costs ol raising donations and legacies Expenditure on charitable activities Total expendlture 5,415 61,304 5,415 82,892 856 72,122 10 21,587 66,719 21,587 88.307 72,978 Net income and net movement In funds 47,471 2,664 50,134 1,226 Reconciliation of funds Total funds brought forward Total funds carried forward 32,252 7,194 39,446 89,581 38,220 39,447 79,723 9,858 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. The notgs on pages 14 to 24 fomi part ol Ihese Ilnanclal statements. 12-
RAMS (NI) LTD Company Limited by Guarantee Statement of Financial Position 31 December 2020 2020 2019 Noto Current assets Stocks Debtors Cash al bank and in hand 16 17 362 2,757 88,437 91.556 339 3,442 37,817 41,598 Creditors: amounts falling due within one year Net current assets 18 1,975 2.152 8981 39.446 Total assets less current Ilabllltles 8981 39,446 Net as$et$ 89,581 39,446 Funds of the charity Restricted funds Unrestricted funds 9,858 79.723 7,194 32.253 Total chaiity funds 20 8981 39,447 For the year ending 31 December 2020 the charity was entitled to exemption from audit under section 477 01 the Companies Act 2006 ielaling lo small companies. Directors, respDnsibililies= The members have not required the company lo obtain an audit ol its financial statemerns lor Ihe year in queslion in accordance with section 476., The directors acknowledge their responsibilities for complying with the requirements ol the Act with respect lo accounling records and the preparation ol linancial statements. These financial statements have been prepared in accordance with the provisions applicable lo companies subject to the small companies. regime. These f'nancial statements were approved by the board of Iruslees and authorised for issue on and are signed on behalf of the board by: MrWJBe TrLfslee The notes on pages 14 to 24 form part of these tinancial stslement& 13-
RAMS (NI) LTD Company Limited by Guarantee Notes to the Financial Statements Year ended 31 December 2020 General inforrnalion The charity is a public benefit enlty and a prrvale company limited by guarantee, registered in Northern Ireland and a registered charity in Northern Ireland. The address ol the registered office is 94195 City Business Park. The Cutts, Dunmurry, Bellast, BT17 9HU. Statgmenl ol compliance These financial slalemenls have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic ol Ireland., the Slalemenl ol Recomrnended PraCte applicable lo charities preparing their accounts in accordance with Ihe Financial Reporting Standard applicable in the UK and Republ ol Ireland IFRS 1021 (Charities SORP IFRS 10211 and the Companies Act 2006. Accounting pollcles Basis of preparation The financial statements have been prepared on Ihe historical cost basis. as modified by the revaluation of certain financial assets and liabilities and investment properties measured al lair value through income or expenditure. The financial statements are prepared in sl&rling, which is the functional currency of the enlily. Going concern There are no matèrial uncertainties about the charity's ability lo continue. Disclosure exemptions The enlily satisfies the criteria of being a qualifying enlity 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 cash flow slalemenl has been presented lor the company. {bl Disclosures in respect ol financial instruments have not been presented. Judgements and key sources of eslimalion uncertainty The preparation ot the financial statements requires management to make judgomenls. eslimales and assumptions that affect the amounts reported. Thes8 eslimales and judgements are continually reviewed and are based on experience and other laclors, including expectations of future events that are believed lo be reasonable under the Circumstances. Fund accounting Unrestricted funds are available lor use al Ihe discretion ol the trustees to further any of the charity's purposes. Designated funds are unrestricted funds earmarked by the trustees for particular lulure project or eommilmenl. Fleslricled funds are subjected to restrictKJns on their expenditure declared by the donor or through the terms ol an appeal, and fall into one ol two sub-¢lasses.' reslricled income funds or endowment funds.
RAMS (NI) LTD Company Limiled by Guarantee Notes to the Flnancial Statements (¢OlJlinuedJ Year ended 31 December 2020 Accounting policies iconllnuedj Incoming resources All incoming resources are included in the slalemenl ol financial activities when enlillemenl has passed lo the charity-, il is probable that the economic b&nelils associated with the transaction will flow lo Ihe charity and the amount can bè reliably measured. The following specific policies are applied lo particular categories ol income.. incorne from donallons Dr grants is recognised when there is evidence ol enlillement lo the gill, receipt is probable and ils amount can be mèasured reliably. legacy income is r8cognised when reIpL is probable and entillement is established. income from donaled goods is measured at the lair value ol the goods unless this is impractical lo rneasure reliably, in which case the value is derived from Ihe cost lo the donor or the eslimaled resale value. Donated facilities and services are recognised in the accounts when received il the value can be reliably measured. No amounts are induded for the contribution ol general volunteers. incorne from contracts for the supply ol services is recognised with the delivery ol the contracted service. This is cl8ssilied as unrestricted funds unless there is a conlraclual requirement for il lo be spent on a particular purpose and returned il unspent, in which case it may be regarded as restricted. Resources expended Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be lully recovered. and is classified under headings ol the slalemenl ol rinancial activities lo which il relates.. expenditure on r2ising funds includes the costs ol all fundraising a¢livilies. events, non- charitable trading aclivilies, and the sale of donated goods. expenditure on charitable activities prldeS all costs incurred by a charity in undertaking activities that further ils charitable aims lor the benefit ol its beneficiaries. including those support costs and costs relating lo the governance ol the charity apportioned lo charitable aclivilies. other expenditure includes all expenditure thai is neither related lo raising lunés lor the charity nor part ol ils expenditure on charitable aclivilies. All costs are allocated lo expenditure categories retlecling Ihe use ol the resource. Direct costs attributable lo a single activity are allocated directly lo that aclivily. Shared costs are apportioned between the activities they contribute lo on a reasonable, jusliliable and consislenl basis. 15-
RAMS (NI) LTD Company Limiled by Guarantee Notes lo the Financial Stalements (corttlnued) Year ended 31 December 2020 Accountlng policies (contInU) Tanglble assets Tangible assets are initially recorded at cost, and subsequently stated al cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the lair value al the dale ol revaluation less any subseqLJenl accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount ol an asset as a result ol a revaluation, is recognised in other recognised gains and losses, unles8 Il reverses a charge lor impairment that has previously been recognised as expenditure within the slalerneni ol financial acllvilies. A decrease in the carrying amount ol an asset as a result ol revaluation, is recognised in other recognised gains and losses. except to which il offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement ol financial aclivilies. Depreclatlon Depreciation is calculated so as to write off the cost or valuation of an asset, less ils residual value, over the useful economic life ol that asset as follows.. Office Equipment Physiotherapy Equipment Other Equipment 5 years 6 years 6 years Impairment of fixed assets A review lor indalOrS ol impairment is carried out al each reporting date, with the recoverable amount being estirnated wher& such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed lor possible reversal at each rewrting dale. For the purposes ol impairment lesling, when it Is not posslble to estimate the recoverable amount ol an individual asset, an estimate is rnade ol the recoverable amount of the cash- generating unit ID which the asset belongs. The cash-generaling unil is the smallesl identifiable group ol assets that includes the asset and generales cash inflows that largely independent of the cash inflows from othèr assets or groups ol assets. For impairment lesling of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each ol the cash-generaling units that are expected to benefit from the synergies ol the combination, irrespective of whether other assets or liabilities ol the charity are assigned lo those units. Stocks Stocks are measured al the lower ol eosi and eslimaled selling price less costs lo complete and sell. Cost includes all costs ot purchase, costs ol conversion and olh&r costs incurred in bringing the stock to sts present location and condition. 16-
RAMS (NI) LTD Company Limited by Guarantee Notes to the Financial Stalements (conllnuedj Year ended 31 December 2020 Accounting policies I1ued? Government grants Government grants are recognised al the lair value ol the asset received or receivable. Grants are not recognised until there is reasonable assurance that the charity will comply with the conditions attaching lo them and the grants will be recewed. Where the grant does not impose specified future performance-related conditions on the recipient, it is recognised in income when the grant proceeds are received or re¢eivable. Wh&re the grant does impose specified lulure performance-relaled conditions on the recipient, il is recognised in income only when the performance-relaled conditions have been mel. Where grants received are prior lo satisfying the revenue recognition criteria. they are recognised as a Financial instruments A financial asset or a financial liability is recognised only when the charity becornes a paty to the conlraclual provisions ol the inslrumenl. Basic financial instruments are initially recognised al the amount receivable or payable including any related transaction costs. Current assets and currenl liabililies are subsequently measured at the cash or other consideration expected lo be paid or received and not discounted. Debt instruments are subsequenlly measured at amortised cost. Where investments in shares are publicly traded or their fair value can olherwiso be measured reliably, the inveslment is subseqLJèniiy measured al lair value with changes in lair value recognised in income and expenditu. All other such investments are Subsequently measured al cost less impairment. Other financial inslrumenls, including derivatives, are initially recognised at fair valuè, unless paymenl lor an asset is deferred beyond normal business terms or financed at a rale of interest that is not a market rate, in which case the asset is measured at the present value ol the lulure payments discounted al a market rate ol interest for a similar debl inslrumenl. Other financial instruments are subsequenlty measured al lalr value. with any changes recognised in the slalemenl ol linanciJ aclivilies, with the exception ol hedging instruments in a designated heckJing relationship. Financial assets that are measured al cost or amortised cost are reviewed lor objective evidence ol impairment at the end ol each r&porting date. If there is objective evidence ol impairment, an impairrnent loss is recognised under the appropriate heading in the slalemenl ol financial activities in which the initial gain was recognised. For all equily instruments regardless ol significance. and other financial assets that are individually significant, these are assessed individually lor impairment. Other financial assets are either assessed individually or grouped on the basis of sirnilar credit risk characlerislics. 17-
RAMS (NI) LTD Company Limited by Guarantee Notes to the Financial Statements (contlnued) Year ended 31 December 2020 Accountlng policies (contlft>ts$d) Financial instruments (eontinu8d) Any reversals ol impairment are recognised irllmedialety, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised. Llmiled by guarantee The company is limited by guarantee and does not have a share catxlal. 18-
RAMS (NI) LTD Company Llmited by Guarantee Noles to the Financial Statements (¢ontlnuedl Year ended 31 December 2020 Grants, donatlons and legacies Donations and grants were received from the following organisalions during the year ended 31 December 2020.. Ulster Bank Staff Charity- £1,000 Awards lor All - £5,587 Thales Charity Fund - £1,000 Black Santa Sit Out- £700 Garfield Weston Foundation - £15,000 Ulster Garden Villages - £2,664 John Moore Foundation - £2,601 Zerohydraulics - £250 Halilax Foundation - £4,000 Enkalon Foundation - £500 National Lottery- £41,939 Sylvia Waddilove Foundation - £1,500 Ulster Bank Stall Charity- £1,000 TBF & KL Thompson Trust- £3,000 Bobby Morrison Funeral Directors - £200.00 Donations and grants were received Irom the following organisalions during the year ended 31 December 2019.. TBF & KL Thompson Trust- £6,000 Zero Hydraulics - £300 Lisnagarvey Darts - £400 Esme Mitchell Trust- £2,000 Nu Life Engineering - £750 Bobby Morrison Funeral Directors - £200 Danske Bank - £1,000 Pheasant Boys - £120 Hedley Foundation - £2,434 The Hospital Saturday fund - £7,194 Foyle Foundation - £2.000 Enkalon Foundation - £1,000 Unreslricled Funds Restricltsd Total Funds Fund5 2020 Donations General Donations 9,896 9,896 Grants Grants receivable Government grant income 12,601 70.821 24.251 36,852 70,821 117,569 93,318 24,251 19
RAMS (NI) LTD Company Limited by Guarantee Noles lo the Financial Statements {continuedJ Year ended 31 December 2020 Grants. donations and legacies (conllnued) Unreslricled Funds Reslricled Total Funds Funds 2019 Donations General Donations 17.194 15,628 32,822 Grants Grants receivable Government grant income 6.000 6.000 23,194 15,628 38,822 Charltable aclivitles Unreslricled Total Funds Unrestricted Total Funds Funds 2020 Funds 2019 Centre SubslHBO Membership Subs 10,024 1,500 10.024 1.500 11,825 1,500 11,825 1,500 11,524 11,524 13.325 13,325 Other trading acllvllles Unrestricted Total Funds Unreslricled Total Funds Funds 2020 Funds 2019 Fundrciising evenis Collection Boxes and Street Collections Sale of goods 7,466 7,466 8,558 790 8,558 790 11,441 85 11,441 85 9.348 9,348 18.992 18,992 Other income Unreslricled Total Funds UnreStrted Total Funds Funds 2020 Funds 2019 Insurance clalms received 3,065 3,065 Costs of raising donations and legacles Unrestrieled Total Funds Unrestricted Total Funds Funds 2020 Funds 2019 Costs of raising donations and legacies 5,415 5,415 856 856 -20-
RAMS {NI) LTD Company Limiled by Guarantee Notes to the Financial Statements (¢ontinued} Year ended 31 December 2020 10. Expenditure on charltable aclivltles by fund type Unreslricled Funds Restricted Total Funds Funds 2020 Client trèatment Support costs 26,452 34,852 18,850 2,737 45.303 37.589 82,892 61.304 21,587 Unreslricled Funds Restrted Total Funds Funds 2019 Client treatment Support costs 23,509 28,506 16,642 3,464 40,153 31,969 52,015 20,106 72.122 11. Analysis of support costs Analysis ol support costs Total 2020 Total 2019 Staff costs Premises Communications and IT General ollice Gov&rnance costs Support costs - Other costs 15,109 16,372 703 953 1,714 2,738 15,109 16.372 703 953 1,714 2,738 14,251 10,652 1,036 1,342 1.820 3.067 31,968 37,589 37,589 12. Independent examination fees 2020 2019 Fees payable lo the independent examiner lor= Independent examination ol the financial statements 1.620 1,620 13. Staff costs The total staff costs and emtjoyee benefits for the reporting period are analysed as follows.. 2020 2019 Wages and salaries Social security costs 60,412 52,812 1,593 54,405 60,412 21
RAMS (NI) LTD Company Limiled by Guarantee Noles lo the Financial Statements (continued) Year ended 31 December 2020 13. Staff costs (COnlNrtued) The average head count of employees during the year was 412019.. 31. The average number ol lull-lime equivalent employees during the year is analysed as follows.. 2020 No. 2019 No. Number ol administration and fundraising staff Number ol nursing staff No employee received employee benefits ol more than £60,000 during the y8ar12019'. Nil). 14. Trustee remuneralion and expenses One or more trustees has been paid remuneration from employment with the charity. Mr Williarn Joseph Beck, Centre Manager, Gross salary of £23,450. Mrs Penny Crawford, SpecialisÈd Support Worker, Gross salary of £7,850. Mrs Crawford also received payments lolalling £4,395 as acknowledgement ol her lime and ellort in sucesslully obtaining donalions and grants. These payments were made before Mrs Crawford was re- employed by the charity. Under ils Articles ol Association, the charity can appoint an employee lo the Committee where this is in the best inlerèsls ol the charity.. the advantages ol doing so clearly outweigh the disadvantages,. conflicts of interest can be adequately managed and., the employee receives no additional pay or benefits as a direct result ol becoming a Trustee. 15. Tangible fixed assets Fixtu$ arKJ fittings Other Equipment Equipment Total Cost At 1 January 2020 and 31 December 2020 7,680 9,292 22,847 39.819 Depreclation Al 1 January 2020 and 31 December 2020 7,680 9,292 22,847 39,819 Carrying amount At 31 December 2020 Al 31 December 2019 16. Stocks 2020 2019 Raw materials and consurnables 362 339
RAMS (NI) LTD Company Limiled by Guaranlee Notes to the Financial Slatements (continued) Year ended 31 December 2020 17. Debtors 2020 2019 Prepayments and accrued income 2,757 3,442 18. Credllors: amounts lalling due within one year 2020 2019 Accruals and deferred income 1,975 2.152 19. Governm9nt grants The amounis recognised in the financial slalemenls lor governrnenl grants are as follows.. 2020 2019 Recognised in income from donations and legacies.. Government grants income 70,821 20. Analysis of charitable lunds Unreslricled funds Al 1 January 20 20 At 31 Decembe r 2020 Income Expenditure General funds 32,253 114,189 166,7191 79.723 Al 1 January 20 19 At 31 Decernber 2019 Income Expenditure General funds 26,548 58,576 152.8711 32,253 Restrlcted funds At 1 January 20 20 At 31 Decembe r 2020 Income Expenditure Restricted Funds 7,194 24,251 121,5871 9,858 At 1 January 20 19 Al 31 December 2019 Income Expenditure Restr¢cted Funds 11,672 15.628 120,1061 7,194 23-
RAMS (NI) LTD Company Limited by Guarantee Noles to the Financial Statements (contlnu¢dJ Year ended 31 December 2020 21. Analysis of net assets between funds Unreslricled Funds Restricted Total Funds Funds 2020 Current assets Creditors less than 1 year Net assets 81,698 11,9751 79.722 9.858 91,556 {1,9751 89,581 9,858 Unreslricled Funds Restrted Total Funds Funds 2019 Current assets Creditors less than 1 year Net assets 34,404 12,1521 32,252 7,194 41,598 {2,1 S21 39,446 7,194 -24-