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2023-03-31-annual-return

Company Registration No NI 018121 Charity Registration No NIC101599

NIACRO

(A Company Limited by Guarantee)

FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2023

NIACRO (LIMITED BY GUARANTEE)

YEAR ENDED 31 MARCH 2023

CONTENTS
Information Page
Directors' Report
Auditors' Report
Financial Statements
Notes to the Financial Statements		 PAGES
1
2 - 10
11 - 12
13 - 19
20 - 28

NIACRO

(LIMITED BY GUARANTEE)

Reference and Administration Details of the Charity, its Directors and Advisors for the year ended 31 March 2023.

Directors

Directors during the year ended 31 March 2023, were as follows:

Les Allamby (Chairman) Majella McCloskey (Vice Chair) Tony Glover (Treasurer) Christine Hunter (resigned March 2023) Gillian McNaull Paul Farrell Conor Murray John Patrick Clayton (resigned November 2022) Mark Walker Helen Dunn Bob Zeller (appointed February 2023)

Company Registration Number NI 018121

Charity Registration Number NIC101599

Registered Office: Amelia House, 4 Amelia Street BT2 7GS

Recognition by HMRC Number XN 48280

Company Secretary: Fiona Greene

Chief Executive Officer: Fiona Greene

Independent Auditors: Miscampbell and Co (6 Annadale Avenue, Belfast BT7 3JH)

Bankers: Danske Bank (Donegal Square West, Belfast BT1 6JS)

Solicitors: Norman Shannon & Co Solicitors (3-5 Union Street, Belfast BT1 2 JF)

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Directors’ Report for year ended 31 March 2023

The Directors (Executive Committee) submit their report and the Audited Accounts of the Company for the year ended 31st March 2023. Below we set out the required standards/Directors’ responsibilities.

STATEMENT OF DIRECTORS' RESPONSIBILITIES

Company law requires the Directors to prepare the financial statements for each financial year, which give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing those financial statements, the Directors are required to:

The Directors are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the company and to enable them to ensure that the financial statements comply with the Companies Act 2006, and the provisions of the Statement of Recommended Practice (SORP), applicable to charities preparing their accounts in accordance with Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS 102). They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Principal Activities

The Charity’s objects as stated in its documentation are:

II. To work for the prevention and reduction of crime for the benefit of the public in Northern Ireland.

The Directors have reviewed the statements made in the application to the Charity Commission in relation to the Public Benefit test and confirm its continuing relevance.

Organisational Mission statement - The principal activities of NIACRO are to reduce crime and its impact on people and communities.

To deliver its objectives NIACRO has in place a five year Corporate Plan 2018-2023 identifying work in the following areas:

· Children and Young People

· Families Affected by Imprisonment

Below under the heading Objectives, Activities, Achievements and Performances we detail our achievements for the year.

Structure, Governance and Management

NIACRO was established and registered as a charity in 1970, became a Company Limited by Guarantee in 1984 and most recently has been registered with the NI Charity Commission since October 2015.

Appointment of Executive Committee - NIACRO is governed by its Executive Committee which is elected from the organisation’s membership. Annually members are invited to nominate from that group individuals to serve on the Committee by election through postal ballot. Governing documents provide for co-option of up to four individuals if agreed by the Executive Committee. Initial tenure is for three years at which point members stand down and are subject to re-election. As a matter of good practice members rarely serve more than nine years on the Committee.

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Committee Induction and Training - New members are provided with an induction programme and materials that brief them as to their roles and responsibilities and their legal obligations under charity and company law. They are ad-vised of the role of the Committee and the consultative and decision-making processes operational in the organisation. They are also advised of the corporate and operational planning cycles as well as the annual programme of meetings. Strategic documents in relation to governance, sub commit-tees and core procedures and policies are also available in an induction pack. All members are en-couraged to attend regular briefing events on services and key policy considerations and biennially the Executive conducts an externally led review of its performance.

Organisational Structure - The Executive Committee ensures good governance of the organisation by setting its strategic ob-jectives and policy direction through its Corporate Planning cycle. It monitors progress of the Oper-ational Business Plan quarterly with a focus on adverse variances. The Committee meets 6 times per year. A standing Finance, Audit & Risk Committee chaired by the Treasurer supports this. The Chief Executive Officer, appointed by the Executive Committee, manages the day-to-day opera-tions of the organisation. To facilitate decision-making and organisational efficiency; the CEO has delegated authority in relation to a range of agreed matters.

Related parties - NIACRO is an independent organisation and therefore conducts its business on that basis. NIACRO to be effective works closely with its members and external stakeholders to realise its core objec-tives. NIACRO has in place a range of robust policies including Conflicts of Interests, Whistleblow-ing and Fraud Prevention and Reporting.

Objectives, Activities, Achievements and Performance/ Operation Plan review -

The year 2022/23 saw the appointment of Fiona Greene (formerly Director of Operations) to the role of CEO. Under this new leadership the organisation entered a post pandemic 'new normal', with the associated move to Hybrid Working. Staff and volunteers remained committed to the people we support throughout a year of change and a background of financial uncertainty, as demand for our services continued to grow.

The timing of the decision on our application to the UK Shared Prosperity Fund for funding for our employability service, meant that our Working Well programme had to be wound down and a redundancy process implemented. Although we lost experienced staff, they all found quality employment in roles which reflected their skills and the development achieved while working in NIACRO. When the decision from UKSPF came, it was a very positive one for the organisation, and our new SkillSET programme is now fully staffed and supporting people into employment and training.

Despite the suspension of the NI Assembly, we continued to contribute to policy and practice, through strategic engagement with statutory organisations, consultation responses, and the delivery of high profile events focusing on: the Minimum Age of Criminal Responsibility, the theme of 'Living with a Conviction' and a seminar on 'Delays in the Criminal Justice System' in conjunction with the AGM 2022.

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Overview of Impact

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Overview of Impact

Children and Young People Services

Belief -Early interventions can support children and young people to make positive life choices and avoid risk-taking behaviours. We therefore work alongside families, schools, and communities to offer such support.

Highlights from our 2022-23 work:

Services Activity Primary Funder
Independent Visitor
Volunteers befriend and support “looked after” young people.		 34 young people matched with a volunteer; 402 activities
completed over 1281 hours.		 Belfast Health and Social care Trust,
South Eastern Health and Social Care Trust
Independent Representation
Advocacy and support for young people in Lakewood Secure
Care Centre.		 51 connections/visits to Lakewood raising 65 issues. South Eastern Health and Social Care Trust
EISS (Early Intervention Support Service):support for families when difficulties arise, before
they need involvement with statutory services.
EISS (Southern)
EISS (Belfast)		 108 families supported
101 families supported		 Public Health Agency
Public Health Agency


CAPS (Child and Parent Support/Southern Trust)
Intensive support services for families, whose children, aged 8-
13, are experiencing significant difficulties.		 43 families supported Health and Social Care Board,
Southern Health and Social Care Trust
Family Support Hub
NIACRO Chairs a group of voluntary, community and statutory
bodies providing family support in SHSCT area.		 347 referrals; Hub meetings continued monthly Southern Health and Social Care Trust
Scope
One to one support to children and young people who have a
family member in prison.		 15 children benefitted from the service BBC Children in Need

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Families Affected by Imprisonment Services

Belief - People in prison and their families have the right to maintain (or not) relationships in prison and in the community. Helping families to access services strengthens their ability to cope, to achieve effective resettlement and to desist from crime. We therefore work to reduce (re)offending, and its impact, by supporting families affected by imprisonment.

Services Activity Primary funder
Family Links
Emotional and practical support for families affected by
imprisonment.		 1324 referrals to the project; engaged 150 children. Northern Ireland Prison
Service, Health and Social
Care Board,
Western Health and Social
Care Trust
Visitor Centre services
Hospitality, childcare, and welcome services to prison
visitors at all three prisons.		 Service provided across all 3 sites in visit halls and Welcome Centres.
Provided a tailored pro-gramme of seasonal / monthly activities to
families who engaged.
Hospitality Service provided in all three sites for visitors.
Child Centred Visits in Maghaberry and Magilli-gan and open days
(Hydebank’s version of CCVs) are happening regularly.		 Northern Ireland Prison
Service
FAMM - Family and Money Matters
Debt and money management advice to people impacted
by imprisonment or serving community sentences and their
families.		 492 referrals Advice NI

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Adults in Prison and in the Community Services

Belief -Supporting people who have offended or who are at risk of offending to make positive choices contributes to desistance from crime. We therefore work to contribute to a reduction in offending and re-offending by supporting adults leaving prison and in the community.

Services Activity Primary funder
Base 2
Crisis response. 1198 referrals The Housing Executive
Base2X
Floating support service for individuals who have illegal
drug debt, to remain safe from harm and maintain their
tenancy.		 30 referrals Joseph Rowntree Charitable Trust
Welfare Advice
For people who have been affected by the criminal justice
system and their families.		 515 individuals supported. 54% received support and benefit checks NIACRO
Aspire -made up of two services: Aspire Mentoring and Aspire Community Engagement.
Aspire Mentoring
Support for young men referred by PBNI.		 271 participants supported Probation Board Northern Ireland
Aspire Community Engagement
Support for young men not in the formal criminal justice
system.		 389 participants supported Probation Board Northern Ireland
Transitions
Mentoring Support for PBNI Referrals not fitting Aspire
criteria (men and women).		 127 participants supported Probation Board Northern Ireland
Insync
Providing trauma counselling and support for victims of
paramilitary style attacks.		 63 participants supported Department of Justice, Tackling
Paramilitarism
Working Well -Employment support for people with convictions, in prisons and in the community and including disclosure advice
for individuals and employers.
Working Well Community
Employability support based in probation and NIACRO
offices.		 654 referrals received European Social Fund, Probation
Board Northern Ireland
Working Well-Prisons
Providing support to those incarcerated by connecting
them with services and programmes to enhance skills and
support individuals towards release and resettlement.		 419 referrals received European Social Fund, Northern
Ireland Prison Service
Disclosure Advice
Advice on how to disclose a conviction and support if
discrimination is experienced; advice to employers for
compliance with legislative requirements.		 358 enquiries received; Training delivered to 480 people across 44
sessions.		 European Social Fund, NIACRO
Women’s Project
Support PBNI in the management of women in the
communitywho havepreviouslyoffended.		 39 referrals with average weeklyattendance of 4participants European Social Fund, Pilgrim
Trust
Connections
Pilot project offering one-to-one support to women
through and beyond NIACRO		 15people supported The National Lottery
APAC- Support forpeople to keeptheir tenancyandprevent homelessness.
APAC ASB
Support for people to keep their tenancy and prevent
homelessness because of anti-social behaviour.		 52 referrals
96% of leavers retained their right to tenancy		 The Housing Executive-
Supporting People
APAC STEM
Support for people whose tenancy may be at risk due to
harassment or intimidation because of ethnicity.		 19 referrals The Housing Executive-
Supporting People
Belong2
Belong2 supports those from minority ethnic and/or
migrant backgrounds who have been impacted by the
Criminal Justice System.		 21 individuals/families supported over 37 one-to-one sessions.
39 one-to-one advice sessions with professionals in the sector.		 Minority Ethnic Development
Fund, The Executive Office
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External Engagement

Belief -The knowledge and experience we gain from our work give us the obligation, and authority and the responsibility to seek to influence decision makers, service providers, community leaders and the wider public. We will continue to have an impact on policy and practice by communicating our policy asks and engaging relevant publics.

Service Activity
Communications There was 1 publication of NIACRO News during the year.
Our Annual General Meeting took place in person at a local community venue. The Director General of the NIPS and the
Criminal Justice Inspector spoke to the theme of Delay in the Criminal Justice System, one of our key Policy asks.
Policy development We partnered with the Irish Penal Reform Trust to secure an All-Island Fund award to elevate issues of policy concern
across the island of Ireland. The programme of events commenced formally with a Knowledge Sharing Event in
Stormont in May 2022, highlighting the experiences of women in custody whose children are in care. In November 2022
we held a joint seminar in Dublin focussing on the barriers to employment following a conviction.
Substantial work was undertaken to deliver an event in collaboration with Queen’s University Belfast and our Tracing
the Review colleagues. We took this opportunity to not only focus on the reasons to raise the Minimum Age of
Criminal Responsibility (MACR) but on creating workshops to help attendees navigate the public consultation which was
launched. The highly successful event was attended by a wide cross-section from public, private and CV sectors.
NIACRO children and family services staff took part in two sessions with Professor Ray Jones in relation to his review of
Social Care in Northern Ireland. Work undertaken in relation to MACR also presented us with an opportunity to highlight
our key policy ask in relation to early intervention.
Consultation responses included:
- In person meeting with DoJ re Charlotte’s Law Consultation
- In person meeting with NI Audit Office Review on Re-Offending
- DoJ Audio and Video Links for NI Courts
- DoJ review on Actions relating to Bail, Remand and Custodial arrangements for children
- DoJ Consultation on Increasing the Minimum Age of Criminal Responsibility in Northern Ireland
- Probation Board for Northern Ireland Consultation on Corporate Plan 2023-2026
- Money and Pensions Service (MAPS) 'Debt advice clients with deficit budgets' Call to Evidence
- DoJ Domestic and Sexual Abuse Strategy
- DoJ Modern Slavery and Human Trafficking Strategy
- Dept of Education Draft Corporate Plan
Reporting and research 2021-2022 Annual Report completed.
We continued to work with the Children’s Law Centre, VOYPIC and Include Youth in highlighting our joint research
entitled ‘Tracing the Review: Developments in Youth Justice in NI 2011-2021’.

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Applying Resources Effectively

Belief -We must use our resources efficiently and effectively to bring maximum benefit to our service users. To realise our outcomes, we will support our staff and volunteers, and secure and manage the necessary resources.

Throughout the year the Central Services Support team which includes our Finance, HR and Administrative teams worked tirelessly to support project delivery and maintain a robust infrastructure.

Services Activity
Staff support and training The internal Wellbeing group continued to focus on a wide range of connecting and
supportive activities.
We delivered a comprehensive Training Programme including Mandatory
programmes and bespoke offerings based on staff learning and development needs.
Volunteers 30 active volunteers.
As well as retaining our Investors in Volunteer Award, we held a special event during
Volunteers week to celebrate their work with children and young people.
Securing resources See financial results (page 16)
Among a range of positive income generation activities during the year, we
successfully bid for funding from the new UK Shared Prosperity Fund as well as a
~~successful tender to the PHA for the Early Intervention Support Service~~
~~.~~
Quality standards and controls In August 2022 our IIP re-accreditation took place, including one to one meetings with
staff, senior leadership and an all-staff survey. We were awarded IIP Gold for the first
time.
Work was completed to secure the renewal of the Investing in Children award.
Cyber Essentials Plus accreditation completed.
An Internal and External Audit programme took place with positive assessments.

Executive Committee

The Executive Committee meets 6 times per year, to oversee the organisation and ensure robust governance arrangements are in place and complied with. Reports for the Committee included Risk, Health and Safety, Safeguarding and Internal Audit as well as reports from the Finance & Audit Committee and the Senior Leadership team on new programme development. 4 new Executive Committee members were co-opted during the year, with 2 standing down. An Executive Committee away day took place, focussing on the development of a new Corporate Plan.

The Annual General Meeting took place in November 2022 focussing in on Delay in the Criminal Justice system.

The Annual General Meeting took place live on-line, due to ongoing COVID restrictions in November 2021 and included marking NIACRO’s 50th year.

Allocation on spending across the organisation’s strategic operational areas

Children and Young People £803,841 16%
Adults in Prison and the Community £3,202,930 63%
Families Affected byImprisonment £920,222 18%
Fundraisingand Governance £165,931 3%
Totals £5,092,924 100%

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Plans for Future Periods

A new Corporate Plan 2023-28 was developed with all stakeholders during the year, and commenced in April 2023.

RESULTS

RESULTS
The followingis a summaryfor theyear 2022/23.
Projects
Contingency Fund (Appendix 46)
General Reserve (Appendix 47)
Project Account Accumulation Fund
Administration Account		 Surplus/(deficit)
Balance at
31-Mar-23
01-Mar-23
£
£
(68,311)
430,596
(119,151)
963,075
- 577,220
Balance at
01-Apr-22
£
498,907
1,082,226
577,220
(187,462)
1,970,891
(7,743)
(7,743)
2,158,353
-
(195,205)
1,963,148
2,158,353

Risk management

The Executive Committee oversees the regular review of risks. The CEO provides an update of live risks to the Executive in the quarterly reporting framework as well at Committee meetings. An overarching register of key risks is maintained, which allocates risk ownership and details the likely impact on NIACRO if risks materialised, as well as mitigating actions in progress. NIACRO has in place an internal audit service to deliver ongoing independent assurance on the effectiveness of the system internal controls, risk management and governance.

COVID 19

2022/23 saw the organisation transition to a post pandemic new normal with the introduction of an overarching Infection Control Protocol and procedures were agreed. Several of our prison based/focused support services were restricted in their ability to access prison establishments until well into 2022/23 which required a flexible approach to service delivery to ensure those who needed support had access to it. We continued to work closely with our partner organisations to ensure we were adaptive to changes needed to ensure safe delivery of services.

Insurance for the Directors of the Company – The Company has purchased insurance to indemnify it’s Directors against potential legal actions which they may face while carrying out their duties.

Investment Policy- The Executive Committee with the advice from the Finance & Audit Committee has considered the most appropriate policy of investing funds and has decided on a mixture of accounts; current, deposit and investment accounts in line with ethical considerations. This ensures the requirements to generate a return on investment. The Finance & Audit Committee review the investment practice annually.

Reserves Policy – The NIACRO Reserves Policy is based on the need to cover current risks and to maintain the delivery of current objectives. An in-year feature has been the need to have liquid cash to fund the process of payment in arrears by funders. The target is to hold £1.9 million of reserves, to include the cost of redundancies, provision of notice to staff and the wind-up costs associated with programmes. Currently NIACRO has a cash reserve of £1.1 million along side the value of the property. The Executive will approve any use of reserves. The Reserves Policy will be reviewed annually. Exceptionally the policy may require adjustments during the year if there are material changes to the risks NIACRO faces or it’s business plan.

AUDITORS

Miscampbell & Co offer themselves for re-appointment in accordance with an elective resolution made under Section 386(1) of the Companies Act 2006.

BY ORDER OF THE BOARD

Fiona Greene Secretary

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Date :- xxxxxxxxx

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INDEPENDENT AUDITORS REPORT TO THE MEMBERS

ON THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023

Opinion

We have audited the financial statements of NIACRO, for the year ended 31 March 2023 which comprise of, administration account, the statement of financial activities, the balance sheet, the cashflow statement and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standards applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion 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 Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the Company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard, 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 directors' 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 Company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors 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 Auditors' report thereon. The directors 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 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 matters prescribed by the Companies Act 2006

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

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INDEPENDENT AUDITORS REPORT TO THE MEMBERS CONT'D

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the Company and its environment obtained in the course of the audit, we have not identified material misstatements in the Directors' report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of directors

As explained more fully in the Directors' responsibilities statement on page 2, the directors 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 the directors 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 directors are responsible for assessing the Company'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 the directors either intend to liquidate the Company or to cease operations, or have no realistic alternative but to do so.

Auditors' 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 Auditors' 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. However, the primary responsibility for the prevention and detection of fraud rests with both those charged with governance of the Company and management. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

• obtained an understanding of the legal and regulatory frameworks that are applicable to the Company and determined that the most significant are those that relate to the reporting framework (FRS 102 and the Companies Act 2006) and the relevant tax compliance regulation in the United Kingdom;

• understood how the Company is complying with those frameworks by making enquiries of management to understand how the Company maintains and communicates its policies and procedures in these areas;

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' Report.

Use of our report

This report is made solely to the Company'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 Company's members those matters we are required to state to them in an Auditors' 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 Company and the Company's members, as a body, for our audit work, for this report, or for the opinions we have formed.

Jonathan R Bethel (Senior Statutory Auditor) 6 Annadale Avenue For and on behalf of Miscampbell & Co. Belfast Chartered Accountants and BT7 3JH Statutory Auditors Date:-xxxxxxxx

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ADMINISTRATION ACCOUNT FOR THE YEAR ENDED 31 MARCH 2023

INCOME
Department of Justice
Transfer to Deferred Credit (Capital Expenditure)
Sundry Income
Donations
Membership Fees
Service Charges to Project Accounts
Bank Interest Received
TOTAL INCOME C/FWD		 2023
2022
£
£
265,738
265,738
-
-
375
-
1,323
190
5
40
319,392
323,223
-
-
586,833
589,191

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ADMINISTRATION ACCOUNT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

INCOME - BALANCE B/FWD:
DEDUCT EXPENDITURE
Staff Costs
Travel Expenses
Telephone
Printing /Publicity Materials
Recruitment Costs
Computer Hardware
Computer Software
Computer Consumables & Maintenance
Insurance
Miscellaneous Expenses
Conferences & Staff Training
Membership & Library Fees
Professional Fees
Bank Charges
Auditors Remuneration (Internal & External)
Depreciation Charge for the Year
Deferred Credit Released as Income
SURPLUS/(DEFICIT) OF INCOME OVER
EXPENDITURE, FOR THE YEAR C/FWD
BALANCE BROUGHT FORWARD FROM
PREVIOUS YEAR
BALANCE FORWARD AT 31 MARCH 2023		 2023
£
£
586,833
411,884
795
10,944
7,347
12,443
16,895
18,486
34,860
28,922
972
16,206
4,381
13,620
1,521
15,300
20,058
(20,058)
594,576
(7,743)
-
(7,743)		 2022
£
£
589,191
405,131
2,039
17,804
10,038
1,984
10,992
7,882
31,253
51,122
761
20,302
5,404
8,039
1,140
15,300
20,058
(20,058)
589,191
-
-
-		 2022
£
£
589,191
405,131
2,039
17,804
10,038
1,984
10,992
7,882
31,253
51,122
761
20,302
5,404
8,039
1,140
15,300
20,058
(20,058)
589,191
-
-
-
-
-
-

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ADMINISTRATION ACCOUNT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

RECONCILIATION
Deferred Credit Released as Income
Depreciation Charge for Year
BALANCE PER INCOME & EXPENDITURE ACCOUNT		 2023
£
20,058
(20,058)
-		 2022
£
20,058
(20,058)
-

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STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2023

INCOMING RESOURCES
Donations Legacies and Similar
Incoming Resources
Grants from Statutory Agencies
Income from Voluntary Agencies
Investment Income
Donations & Membership
INCOMING RESOURCES FROM
CHARITABLE ACTIVITIES
Activities in Furtherance of the
Charity's Objectives
Charitable Trusts & Foundations
Services Income
Grants from Statutory Agencies
Total Incoming Resources
12
RESOURCES EXPENDED
Fundraising Costs
Governance Costs
CHARITABLE EXPENDITURE
Cost of Activities in Furtherance of
the Charity's Objectives
Children and Young People
Adults in Prison and the Community
Families Affected by Imprisonment
Total Resources Expended
Net Income/(Expenditure) For Year
Transfer from Contingency Reserve
Fund Balances Brought Forward at 01/04/22
Fund Balances Carried Forward at 31/03/23
19		 Unrestricted
Restricted
Funds
Funds
Notes
-
265,739
1,138
60,277
4,450
-
1,828
-
-
216,457
134,758
-
-
4,220,815
142,174
4,763,288
12
-
103,442
-
62,489
-
803,841
145,672
3,057,258
115,653
804,569
261,325
4,831,599
(119,151)
(68,311)
-
-
1,659,443
498,910
1,540,292
430,599
19		 Total
Total
2023
2022
£
£
265,739
265,738
61,415
28,903
4,450
1,986
1,828
3,730
216,457
223,996
134,758
10,708
4,220,815
3,950,767
4,905,462
4,485,828
103,442
94,221
62,489
60,283
803,841
818,887
3,202,930
2,762,870
920,222
772,759
5,092,924
4,509,020
(187,462)
(23,192)
-
-
2,158,353
2,181,545
1,970,891
2,158,353

The notes on pages 20 to 28 form a integral part of these financial statements

Pg 16

NIACRO (LIMITED BY GUARANTEE)

FINANCIAL YEAR ENDED 31 MARCH 2023

CONTINUING OPERATIONS

There have been no significant changes in the activities of the company and ongoing activities continued steadily throughout the year. The company will continue to seek to expand those of its activities where definite need is established.

TOTAL RECOGNISED GAINS AND LOSSES

The Company has no recognised gains or losses other than the deficit or surplus for the two financial years.

NOTE OF HISTORICAL COST PROFITS AND LOSSES

These accounts are prepared under the historical cost basis.

RESTRICTED FUNDS

Restricted funds are used for the specific purpose as required by the donor. Expenditure is allocated to such funds as per letters of offer which include an element of support costs.

UNRESTRICTED FUNDS

Unrestricted funds are available to use at the directions of management in furtherance of the objectives of the charity.

SUPPORT COSTS

Those support costs which cannot be allocated directly to an area of activity have been allocated on the same basis as expenditure incurred in undertaking an activity. The total of costs so far allocated in the year was £336,104.

FUNDRAISING COSTS

Fundraising costs comprise an allocation of staff and senior management costs plus overheads in connection with generating funding for the organisation.

GOVERNANCE COSTS

Governance costs include the cost of audits and production of the annual report together with an allocation of staff and senior management costs plus overheads.

Pg 17

NIACRO

(LIMITED BY GUARANTEE)

BALANCE SHEET FOR THE YEAR ENDED 31 MARCH 2023

FIXED ASSETS
Tangible
Leased
CURRENT ASSETS
Debtors & Prepayments
Bank Deposit Account
Cash in Hand
Creditors: Amounts falling due within one year
NET CURRENT (LIABILITIES)/ASSETS
Creditors: Amounts falling due after one year
PROVISION FOR LIABILITIES AND CHARGES
Deferred Credit
REPRESENTED BY:
Administration Accumulated Surplus/(Deficit)
Projects Accumulated Fund (All Projects)		 NOTES 2023
2022
£
£
£
£
809,027
864,356
2,845
3,793
811,872
868,149
354,880
649,883
1,621,790
1,438,937
103
103
1,976,773
2,088,923
(685,157)
(614,220)
1,291,616
1,474,703
2,103,488
2,342,852
(1,939)
(2,909)
(138,401)
(181,590)
1,963,148
2,158,353
(7,743)
-
1,970,891
2,158,353
1,963,148
2,158,353		 2022
13
14
4
5
6
10
19
2,342,852
(2,909)
(181,590)
2,158,353
-
2,158,353
2,158,353

The financial statements were approved by the Board of the Executive Committee on xxxxxxxxx and signed on its behalf by

______ ________ Tony Glover (Treasurer) Les Allamby (Chair)

The notes on pages 20 to 28 form a integral part of these financial statements

Pg 18

NIACRO (LIMITED BY GUARANTEE)

CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2023

NET CASH INFLOW/(OUTFLOW) FROM OPERATING
ACTIVITIES (NOTE 15)
RETURNS ON INVESTMENT AND SERVICING OF
FINANCE
Interest Received
Net Cash Flows from Investments and Servicing
of Finance
CAPITAL EXPENDITURE AND FINANCIAL
INVESTMENT
Payments for Fixed Assets
Capital Grants Received
NET CASH INFLOW / (OUTFLOW) BEFORE
FINANCING
FINANCING
Finance Lease Payments
INCREASE / (DECREASE) IN CASH (NOTE 17)		 2023
2022
£
£
£
£
216,094
303,086
4,450
1,986
4,450
1,986
(30,544)
(41,928)
-
17,850
(30,544)
(24,078)
190,000
280,994
(7,147)
(7,147)
(7,147)
(7,147)
182,853
273,847

The notes on pages 20 to 28 form a integral part of these financial statements

Pg 19

NIACRO (LIMITED BY GUARANTEE)

NOTES TO THE ACCOUNTS YEAR ENDED 31 MARCH 2023

NOTE 1 GENERAL INFORMATION

The Association was incorporated on 6 September 1984 as a company limited by guarantee and not having a share capital. The principal activities are the provision of charitable services, particularly to those who have previously offended or are at risk of offending and their families.

The company is a private limited Company, by guarantee, incorporated in Northern Ireland. The address of its registered office is Amelia House, 4 Amelia Street BT2 7GS. NIACRO has been registered with the NI Charity Commission since October 2015.

NOTE 2 The service charges on projects are calculated to make an appropriate contribution to the costs of the central services provided to projects.

NOTE 3 ACCOUNTING POLICIES The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows: a) Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

NIACRO meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

b) Reconciliation with previous Generally Accepted Accounting Practice

In preparing the accounts, the directors have considered whether in applying the accounting policies required by FRS 102 and the Charities SORP FRS 102 the restatement of comparative items was required.

At the date of transition, no adjustments/restatements were required.

NIACRO reported a cash flow increase of £182,853 (Page19), 2022:- increase of £273,847 and has letters of offer in place on which basis the charity is a going concern.

The following accounting policies have been used consistently in dealing with items which are considered material in relation to the Association's accounts.

(a) Income

Income is derived mainly from contracts, service level agreements and grants but includes some public donations.

Funds are not recognised until they have been received or when the conditions for their receipt have been complied with and there is reasonable assurance that the funds are forthcoming. Funds are recognised in the income and expenditure accounts so as to match them with expenditure towards which they are intended to contribute. Funds which contribute towards specific expenditure on fixed asset are transferred to a deferred credit account and released to the projects accounts over the expected useful lives of the assets.

(b) Expenditure

Expenditure is dealt with on the accruals basis.

(c) Taxation

As a registered charity, the Association is not liable to either Income Tax or Corporation Tax.

Pg 20

NIACRO (LIMITED BY GUARANTEE)

NOTES TO THE ACCOUNTS (CONTINUED) YEAR ENDED 31 MARCH 2023

(d) Tangible Fixed Assets and Depreciation

Tangible Fixed Assets are stated at cost less accumulated depreciation. Depreciation is calculated to write off the cost of the Fixed Assets over the period of their useful lives, the principal rates being as follows,

Tenant Improvements Written off over 12 years Fixtures & Fittings Written off over 12 years Motor Vehicles Written off over 4 years Computer & Office Equipment Written off over 3 years Leased Motor Vehicles & Equipment Written off over 3 years Premises at Amelia Street Written off over 25 years

Land is not depreciated

(e) Stock

Stock is valued at the lower of cost and net realisable value.

(f) Deferred Tax

No Deferred Tax liability is provided for in these accounts because the Association is a Registered Charity and it is not liable to pay any Corporation Tax.

(g) Pension Costs

The pension costs charged in the financial statements represent the contribution payable by the company during the year. The regular cost of providing retirement pensions and related benefits pensions and related benefits is charged to the profit and loss account over the employees' service lives on the basis of a constant percentage of earnings.

(h) Leased Assets

The costs of fixed assets acquired under finance leases are capitalised and depreciation is charged in accordance with the depreciation policy. The capitalised value is calculated at the lower of the future minimum leasing payment discounted where appropriate, and the market price of the asset for outright purchase as reduced by any government capital grant receivable. The capital element of future leasing commitments is included in the accounts as obligations under finance leases and the interest element of leased payments is charged to the income and expenditure account on a straight line basis over the period of the leases. Rentals applicable to operating leases are written off as incurred.

(i) Judgements in applying accounting policies and key sources of estimation uncertainty

In preparing these financial statements, the directors have had to make the following judgements: - Determine whether there are indicators of impairment of the company's tangible and intangible assets. Factors taken into consideration in reaching such a decision include the economic viability and expected future financial performance of the asset and where it is a component of a larger cash-generating unit, the viability and expected future performance of that unit.

Other key sources of estimation uncertainty.

Pg 21

NIACRO (LIMITED BY GUARANTEE)

NOTES TO THE ACCOUNTS (CONTINUED) YEAR ENDED 31 MARCH 2023

NOTE 4
DEBTORS & PREPAYMENTS
2023
£
Accrued Income and Prepayments
354,880
Other debtors
-
354,880
NOTE 5
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023
£
Trade Creditors
67,695
Accruals and Deferred Income
517,589
Finance Lease Creditor
970
Other Creditors
98,903
685,157
NOTE 6
CREDITORS: AMOUNTS FALLING DUE AFTER ONE YEAR
2023
£
Finance Lease Creditor
1,939
1,939
NOTE 7
EMPLOYEES
The average numbers of employees within the Association during the year were:-
2023
Administration
13
Project Staff
114
Others
10
137
2023
Their total remuneration for the year was:-
£
Wages & Salaries
3,307,741
Social Security Costs
320,678
Pensions
204,982
3,833,401
No remuneration was paid to directors during the year (2022 - Nil).
Senior Employees Emoluments :-
2023
£80,001 - £90,000
-
£90,001 - 100,000
1		 2022
£
649,787
96
649,883
2022
£
92,011
402,061
7,147
113,001
614,220
2022
£
2,909
2,909
2022
13
113
9
135
2022
£
3,060,220
298,612
175,864
3,534,696
2022
1
-
Pg 22

NIACRO (LIMITED BY GUARANTEE)

NOTES TO THE ACCOUNTS (CONTINUED) YEAR ENDED 31 MARCH 2023

NOTE 8 PENSION COSTS

The company operates a defined contribution pension scheme in respect for employees. The scheme and its assets are held by independent managers. The pension charge represents contributions due from the company and amounted to £204,982 (2022: £175,864).

NOTE 9 SURPLUS ON ORDINARY ACTIVITIES BEFORE TAXATION IS STATED

After charging:
Depreciation
Auditors remuneration - External
After crediting:
Bank interest receivable
Deferred credit released as income		 2023
£
86,821
8,100
4,450
43,189		 2022
£
95,432
8,400
1,986
43,192

NOTE 10 DEFERRED CREDIT

Balance at 1 April 2022
Received in year ended 31 March 2023
Released as income
Balance at 31 March 2023		 2023
£
181,590
-
181,590
(43,189)
138,401		 2022
£
206,932
17,850
224,782
(43,192)
181,590

NOTE 11 SHARES

The company is limited by guarantee without having a share capital.

Pg 23

NIACRO (LIMITED BY GUARANTEE)

NOTES TO THE ACCOUNTS (CONTINUED) YEAR ENDED 31 MARCH 2023

NOTE 12 REVENUE AND CAPITAL GRANTS INCOME DURING YEAR

Belfast City Council
Belfast Health & Social Care Trust
Charles Hayward Foundation
Children in Need
Christmas Sitout
Community Foundation NI
Construction Industry Training Board
Department for Communities (Advice NI)
Department of Justice
European Social Fund
Health and Social Care Board
Joseph Rowntree Charitable Trust
Northern Ireland Prison Service
Pilgrim Trust
Probation Board for Northern Ireland
Public Health Agency
Red Cross
South Eastern Health & Social Care Trust
Southern Health & Social Care Trust
The Housing Executive
The National Lottery
Ufi Vol Tech Trust
UK Community Renewal Fund
Voluntary Agencies
Western Health & Social Care Trust
IRPT
MEDF
DOH mental health
Services Income
Membership Fees
Donations
Investment Income
Total		 134,758
5
1,823
4,450		 2023
£
-
77,592
25,000
17,515
-
-
37,210
72,257
371,836
892,609
229,173
60,165
796,265
6,872
985,123
323,398
6,482
23,732
126,886
417,022
20,289
53,050
150,819
7,240
11,331
7,376
9,547
35,636
4,764,425
10,708
40
3,690
1,986
141,036
4,905,461		 2023
£
-
77,592
25,000
17,515
-
-
37,210
72,257
371,836
892,609
229,173
60,165
796,265
6,872
985,123
323,398
6,482
23,732
126,886
417,022
20,289
53,050
150,819
7,240
11,331
7,376
9,547
35,636
4,764,425
10,708
40
3,690
1,986
141,036
4,905,461		 2022
£
40,612
79,657
18,750
36,058
750
15,000
6,632
71,368
275,617
801,456
232,190
44,508
759,649
8,475
1,029,689
311,140
23,063
22,069
122,393
460,716
6,324
12,111
63,783
16,492
10,902
-
-
-
4,764,425
141,036		 4,469,404
16,424
4,905,461 4,485,828

Pg 24

NIACRO

(LIMITED BY GUARANTEE)

NOTES TO THE ACCOUNTS (CONTINUED)

NOTE 13 TANGIBLE FIXED ASSETS

Cost
Balance at 01/04/22
Additions
Disposals
Balance at 31/3/23
Depreciation
Balance at 1/4/22
Charge for year
Disposals
Balance at 31/3/23
Net Book Value
At 31/3/23
At 31/3/22		 Motor
Vehicles
-
-
-		 Computers
& Office
Equipment
18,842
-
-		 Tenant
Fixtures &
Improvements
Fittings
13,140
29,334
-
16,414
-
-		 Tenant
Fixtures &
Improvements
Fittings
13,140
29,334
-
16,414
-
-		 Headquarters
Computers &
Office Equipment
284,910
14,130
-		 Land &
Buildings
Total
1,632,783
1,979,009
-
30,544
-
-
- 18,842 13,140 45,748 299,040 1,632,783
2,009,553
-
-
-		 13,802
2,520
-		 5,795
1,095
-		 15,299
3,812
-		 255,828
30,356
-		 823,929
1,114,653
48,090
85,873
-
-
- 16,322 6,890 19,111 286,184 872,019
1,200,526
- 2,520 6,250 26,637 12,856 760,764
809,027
- 5,040 7,345 14,035 29,082 808,854
864,356

Pg 25

NIACRO (LIMITED BY GUARANTEE)

NOTES TO THE ACCOUNTS (CONTINUED)

YEAR ENDED 31 MARCH 2023

NOTE 14 LEASED ASSETS

COST
Balance at 1/4/22
Additions
Disposals
Balance at 31/3/23
DEPRECIATION
Balance at 1/4/22
Charge for Year
Disposals
Balance at 31/3/23
NET BOOK VALUE
At 31 March 2023
At 31 March 2022		 Equipment
35,208
-
-
35,208
31,415
948
32,363
2,845
3,793		 Total
35,208
-
-
35,208
31,415
948
-
32,363
2,845
3,793

NOTE 15 RECONCILIATION OF SURPLUS/(DEFICIT) TO NET CASH FLOWS FROM OPERATING ACTIVITIES

Surplus/(Deficit) - Administration
Surplus/(Deficit) - Projects
Deferred Credit released
Depreciation/Loss on sale
Decrease /(Increase) in Debtors
Increase/(Decrease) in Creditors
Less Returns on Investment & Servicing of Finance		 2023
£
(7,743)
(187,462)
(195,205)
(43,189)
86,821
295,003
77,114
220,544
(4,450)
216,094		 2022
£
-
(23,192)
(23,192)
(43,192)
95,432
194,873
81,151
305,072
(1,986)
303,086

Pg 26

NIACRO (LIMITED BY GUARANTEE)

NOTES TO THE ACCOUNTS (CONTINUED) YEAR ENDED 31 MARCH 2023

NOTE 16 RECONCILIATION OF NET CASH FLOW TO MOVEMENT IN NET DEBT

Increase/(Decrease) in Cash
Finance Lease Creditor Payments
NET FUNDS AT START OF YEAR
NET FUNDS AT END OF YEAR		 2023
£
182,853
7,147
190,000
1,428,984
1,618,984		 2022
£
273,847
7,147
280,994
1,147,990
1,428,984

NOTE 17

ANALYSIS OF CHANGES IN NET (DEBT)/FUNDS

Bank Accounts
Cash in Hand
Finance Lease Creditor		 2022
£
1,438,937
103
1,439,040
(10,056)
1,428,984		 Cash
Flows
£
182,853
-
182,853
7,147
190,000		 2023
£
1,621,790
103
1,621,893
(2,909)
1,618,984

NOTE 18 LEASE PURCHASE ASSETS

£Nil (2022: £Nil) of lease purchase assets was acquired in the year. The cost of fixed assets financed by lease purchase agreements is £35,208 (2022: £35,208). The net book value of those assets is £2,845 (2022: £3,793). The depreciation charge for the year in relation to these assets was £948 (2022: £948).

Pg 27

NIACRO (LIMITED BY GUARANTEE)

NOTES TO THE ACCOUNTS (CONTINUED) YEAR ENDED 31 MARCH 2023

NOTE 19 ANALYSIS OF NET ASSETS BETWEEN FUNDS

Fixed Assets
Current Assets
Current Liabilities
Long Term Liabilities
Reserves		 Restricted
Unrestricted
Funds
Funds
-
811,872
1,000,425
976,348
(569,829)
(115,328)
-
(140,340)
430,596
1,532,552		 2023
£
811,872
1,976,773
(685,157)
(140,340)
1,963,148		 Restricted
Unrestricted
Funds
Funds
-
868,149
977,337
1,111,586
(478,427)
(135,793)
-
(184,499)
498,910
1,659,443		 2022
£
868,149
2,088,923
(614,220)
(184,499)
2,158,353

Pg 28