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2022-12-31-accounts

Registered number: NI048343 Charity number: 101717

HEALING THROUGH REMEMBERING

(A Company Limited by Guarantee)

UNAUDITED

DIRECTORS' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

HEALING THROUGH REMEMBERING

(A Company Limited by Guarantee)

CONTENTS

Page
Reference and Administrative Details of the Company, its Directors and Advisers 1
Directors' Report 2 - 5
Independent Examiner's Report 6 - 7
Statement of Financial Activities 8
Balance Sheet 9 - 10
Notes to the Financial Statements 11 - 22

HEALING THROUGH REMEMBERING

(A Company Limited by Guarantee)

REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS DIRECTORS AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2022

Directors Dawn Purvis, Chairperson
Claire Hackett
Hedley Abernethy, Honorary Treasurer (appointed 14 December 2022)
Alexander Bunting
Brandon Hamber
Irwin Turbitt
Geraldine Smyth
Brian Lambkin
Oliver Wilkinson, Honorary Secretary
Philip Dean
Conor Keenan
Anna Louise Purbrick
Company registered
number
NI048343
Charity registered
number
101717
Registered office
Gordon Street Mews
27-29 Gordon Street
Belfast
BT1 2LG
Company secretary
Oliver Wilkinson
Chairperson
Dawn Purvis
Accountants
UHY Hacker Young Fitch
Chartered Accountants
Gordon Street Mews
27-29 Gordon Street
Belfast
BT1 2LG
Bankers
Ulster Bank
91-93 University Road
Belfast
BT7 1NG
Solicitors
CMG Cunningham Dickey Solicitors
18 May Street
Belfast
BT1 4NL

Page 1

HEALING THROUGH REMEMBERING

(A Company Limited by Guarantee)

DIRECTORS' REPORT FOR THE YEAR ENDED 31 DECEMBER 2022

The Directors (who are also Trustees of the charity for the purposes of the Charity Act) present their annual report together with the financial statements for the 1 January 2022 to 31 December 2022. The Directors confirm that the Annual Report and financial statements of the company comply with the current statutory requirements, the requirements of the company's governing document and the provisions of the Statement of Recommended Practice (SORP), 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 2019).

Since the company qualifies as small under section 382 of the Companies Act 2006, the Strategic Report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 has been omitted.

Structure, governance and management

a. Policies and objectives

Healing Through Remembering (HTR) is an extensive cross-community project made up of a range of individual members holding differing political, social and religious perspectives who come together to focus on the issue of how best to deal with the past relating to the conflict in and about Northern Ireland.

Through on-going internal discussions, research, roundtable discussions, conferences and outreach programmes, HTR produces a range of reports, options papers, exhibitions, dramas, discussion papers, events and audits which continue to inform discussion throughout society – this includes community groups, political parties, statutory and government policy makers.

b. Strategies for achieving objectives

HTR’s key strength lies in its diverse membership who come from a range of backgrounds – including loyalist, republican, British Army, police, church, media, victims, academia and community activism - who work together on how best to deal with the past relating to the conflict. Thus HTR addresses issues with the full range of views and opinions as part of the debate.

HTR’s success relies on an inclusive and bottom-up approach which facilitates the development of innovative mechanisms and best practices. Vital to the work of HTR is the building of trust so as to form a safe space in which dialogue can be open and honest.

The work of HTR addresses five particular themes, each one identified following a public consultation in 2002. These are Storytelling, Day of Reflection, Truth Recovery & Acknowledgement, Living Memorial Museum and Commemoration. Membership consists of individuals who hold very different views and perspectives on the themes they are discussing, but who agree on the need to create a better future.

Examples of work done include an Annual Day of Reflection on 21 June every year since 2007, an exhibition entitled ‘Everyday Objects transformed by the Conflict’ and the report ‘Are we there yet?’ a document outlining proposals in regard to dealing with the past.

c. Policies adopted for the induction and training of Directors

The Chairperson, Honorary Secretary, Honorary Treasurer, the directors and five trustees with responsibility for the five areas of work were elected by the membership of Healing Through Remembering at the Annual General Meetings held on Tuesday 6th October 2022 on a virtual platform (Zoom) and Tuesday 14th December 2022, in room BD07 004, Ulster University, York Street, Belfast. New directors are sought and appointed by the Board as required.

Page 2

HEALING THROUGH REMEMBERING

(A Company Limited by Guarantee)

DIRECTORS' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

Structure, governance and management (continued)

d. Organisational structure and decision-making policies

The day-to-day responsibility for the provision of services rests with Ms Cate Turner, who ensures that the charity delivers the services specified and that key performance indicators are met. She supervises any staff and the volunteer team and has responsibility for the financial management and control.

e. Principal activities

Healing Through Remembering is an extensive cross-community project made up of a diverse range of individual members with different political perspectives and social experiences. They come from across Northern Ireland, Great Britain and the Republic of Ireland to focus on ways of dealing with the past relating to the conflict in and about Northern Ireland and to build a better future. The organisation addresses the recommendations outlined in the Report of the Healing Through Remembering Project 2002 and aims to widen the debate.

To do this, Healing Through Remembering delivers a variety of activities to encourage dialogue and development in the five areas of work from the 2002 Report - namely Living Memorial Museum, Truth Recovery and Acknowledgement, Storytelling, Day of Reflection and Commemoration. Healing Through Remembering also offers conversational workshops and arranges public events. The membership of the organisation to the end of December 2020 was 78 individuals. The Board of Directors is the ultimate controlling party of the charity. The Board is responsible for the review of all activities, the setting of future strategy, and meets a minimum of eight times per annum. The Directors have assessed the major risks to which the charity is exposed and are satisfied that systems are in place to mitigate exposure to these major risks.

f. Objectives and activities

The objectives of Healing Through Remembering Limited (HTR) are to promote, for the benefit of the public in Northern Ireland, the advancement of education in the purpose and methods of mediation, conciliation and reconciliation of disputes or conflicts and of all the means of managing them for peaceful resolution in the interests of good citizenship and community relations and in particular to promote research and the exchange of views that help towards education into the causes, prevention and alleviation of destructive patterns of behaviour and into peaceful means of resolving conflict.

In planning our activities for the year, we kept in mind the Charity Commission's guidance on public benefit at our meetings of the Board of Directors.

The current objectives of HTR are being addressed under the activities of a number of projects; most specifically, in 2022, the work of the organisation was again primarily funded by the Department of Foreign Affairs & Trade and the Stevens Legacy. This work involved ensuring that engagement and discussions continued on the issue of dealing with the past despite a slow return to public gatherings following the Covid-19 pandemic. The Board, Members and staff continue to engage with a range of local and international organisations and individuals.

Page 3

HEALING THROUGH REMEMBERING

(A Company Limited by Guarantee)

DIRECTORS' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

Achievements and performance

a. Main achievements of the company

HTR operated largely on line and from home offices with in person meetings resumed during the year.

The Board of Healing Through Remembering expressed concern at the British Government proposals on dealing with the past. They continued to meet Northern Ireland Office staff to voice their reservations about the entirety of the proposals.

The 'Everyday Objects transformed by the Conflict' exhibition was hosted at St Anne’s Church of Ireland Cathedral Belfast until April 2022 when it began a one-year tour of LibrariesNI.

HTR continued to deliver items logged and catalogued for the HTR historic newspaper clippings database to the Linen Hall Library. This is an indexed collection that has proved to be a valuable resource for students, researchers and other interested parties.

The Day of Reflection was once again marked on 21 June 2022. In conjunction with Belfast City Council a reflective space was created in Belfast City Hall and activities were run throughout the day. The HTR social media platforms also posted comments and information throughout the day. HTR also supported the ecumenical service of Lament held by Corrymeela Community and other groups and individuals at St Anne’s Cathedral. The Day was also marked externally and promoted on social media by other groups.

The Stories Network continued to consider a resource to aid and story gathering projects. HTR also helped coordinate the Conflict Legacy Interpretative Network consisting of museums and exhibitions relating to the conflict in and about Northern Ireland.

HTR helped host a number of international visiting groups looking at legacy of violence issues. These included academics, artists and community activists. The Executive Director spoke at a number of virtual and in person external events on legacy of the past issues. The Director was also continued her involvement in a number of advisory groups for external projects. Existing local and international links were maintained with the local and international academics. Relationships were maintained virtually with local community organisations and groups.

Publications

Financial review

a. Going concern

After making appropriate enquiries, the trustees have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. For this reason they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the Accounting Policies.

b. Reserves policy

The charity has always tried to build up the balance of its reserves on a yearly basis so as to maintain funds at the year-end equal to between three and six months expenditure. For the year ended 31 December 2022, the organisation’s reserves are above this target.

Page 4

HEALING THROUGH REMEMBERING

(A Company Limited by Guarantee)

DIRECTORS' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

Structure, governance and management

Plans for future periods

Future plans include continuing to engage with the British Government expressing community concerns about their outlined approach to dealing with the legacy of the past.

HTR will continue to meet with political representatives, hold workshops and seminars and produce reports. HTR will also continue to work with a range of local and international organisations. The ‘Everyday Objects Transformed by Conflict’ exhibition will continue to be publicly accessible during a year long hosting by LibrariesNI with the exhibition, in case and panel form, visiting libraries across Northern Ireland.

Given the changing political environment for dealing with the past, the Board continues to consider how best to maintain the organisation with these limited resources until more substantial future funding can be secured.

Members' liability

None of the Directors has any beneficial interest in the company. All of the Directors are members of the company and guarantee to contribute £1 in the event of a winding up.

Statement of Directors' responsibilities

The Directors (who are also the directors of the company for the purposes of company law) are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Directors to prepare financial statements for each financial year. Under company law, the Directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Directors are required to:

The Directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. 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.

Approved by order of the members of the board of Directors and signed on their behalf by:

................................................

Claire Hackett Director Date: 19 September 2023

Page 5

HEALING THROUGH REMEMBERING

(A Company Limited by Guarantee)

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 DECEMBER 2022

Independent Examiner's Report to the Directors of Healing Through Remembering

I report on the financial statements of the company for the year ended 31 December 2022 which are set out on pages 8 to 22.

Respective Responsibilities of charity Directors and Examiner

As the company's directors (and also the directors of the company for the purpose of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006. Having satisfied myself that the company is not subject to audit under company law, and is eligible for independent examination, it is my responsibility to:

Basis of Independent Examiner's Statement

I have examined your company accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act.

My examination included a review of the accounting records kept by the company and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as company directors concerning any such matters.

My role is to state whether any material matters have come to my attention giving me cause to believe:

  1. that accounting records were not kept in accordance with section 386 of the Companies Act 2006;

  2. that the accounts do not accord with those accounting records;

  3. that the accounts do not comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the 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);

  4. that there is further information needed for a proper understanding of the accounts to be reached.

Page 6

HEALING THROUGH REMEMBERING

(A Company Limited by Guarantee)

INDEPENDENT EXAMINER'S REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

Independent Examiner's Statement

I have completed my examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention.

This report is made solely to the company's Directors, as a body, in accordance with section 65(3)(a) of the Charities Act (Northern Ireland) 2008 and regulations made under section 66 of that Act. My work has been undertaken so that I might state to the company's Directors those matters I am required to state to them in an Independent Examiner's Report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the company and the company's Directors as a body, for my work or for this report.

Signed:

Scott McCullough FCA

Dated: 19 September 2023 Chartered Accountants Ireland

UHY Hacker Young Fitch

Chartered Accountants Gordon Street Mews 27-29 Gordon Street Belfast BT1 2LG

Page 7

HEALING THROUGH REMEMBERING

(A Company Limited by Guarantee)

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 DECEMBER 2022

Note
Income from:
Donations and legacies
3
Charitable activities
4
Total income
Expenditure on:
Charitable activities
6
Total expenditure
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward
Restricted
funds
2022
£
-
68,109
68,109
51,697
51,697
16,412
47,838
16,412
64,250
Unrestricted
funds
2022
£
100
-
100
-
-
100
27,788
100
27,888
Total
funds
2022
£
100
68,109
68,209
51,697
51,697
16,512
75,626
16,512
92,138
Total
funds
2021
£
-
41,720
41,720
35,253
35,253
6,467
69,159
6,467
75,626

The Statement of Financial Activities includes all gains and losses recognised in the year.

The notes on pages 11 to 22 form part of these financial statements.

Page 8

HEALING THROUGH REMEMBERING (A Company Limited by Guarantee) REGISTERED NUMBER: NI048343

BALANCE SHEET AS AT 31 DECEMBER 2022

Note
Fixed assets
Tangible assets
10
Current assets
Debtors
11
Cash at bank and in hand
Creditors: amounts falling due within one
year
12
Net current assets
Total assets less current liabilities
Net assets excluding pension asset
Total net assets
Charity funds
Restricted funds
14
Unrestricted funds
14
Total funds
1,742
113,953
115,695
(24,163)
2022
£
606
606
91,532
92,138
92,138
92,138
64,250
27,888
92,138
1,632
120,579
122,211
(46,658)
2021
£
73
73
75,553
75,626
75,626
75,626
47,838
27,788
75,626

The company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The members have not required the company to obtain an audit for the year in question in accordance with section 476 of Companies Act 2006.

The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.

The financial statements were approved and authorised for issue by the Directors and signed on their behalf by:

................................................ Claire Hackett Director

................................................ Hedley Abernethy Director

Page 9

HEALING THROUGH REMEMBERING

(A Company Limited by Guarantee)

BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2022

Date: 19 September 2023

The notes on pages 11 to 22 form part of these financial statements.

Page 10

HEALING THROUGH REMEMBERING

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

1. General information

Healing Through Remembering is a private charitable company limited by guarantee and incorporated and registered in Northern Ireland under Company Registration Number NI048343.

The charitable company's registered office is situated at Gordon Street Mews, 27-29 Gordon Street, Belfast, Northern Ireland, BT21 2LG.

Healing Through Remembering is an extensive cross-community project made up of a diverse range of individual members with different policitcal perspectives and social experiences.

2. Accounting policies

2.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - 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 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Healing Through Remembering 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.

2.2 Income

All income is recognised once the company has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

2.3 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the company's objectives, as well as any associated support costs.

All expenditure is inclusive of irrecoverable VAT.

2.4 Tangible fixed assets and depreciation

Tangible fixed assets costing £NIL or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.

Page 11

HEALING THROUGH REMEMBERING

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

2. Accounting policies (continued)

2.4 Tangible fixed assets and depreciation (continued)

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, .

Depreciation is provided on the following bases:

2.5 Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

2.6 Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

2.7 Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the company anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of Financial Activities as a finance cost.

2.8 Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

Page 12

HEALING THROUGH REMEMBERING

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

2. Accounting policies (continued)

2.9 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Directors in furtherance of the general objectives of the company and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the Directors for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the company for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

3. Income from donations and legacies

Unrestricted Total Total
funds funds funds
2022 2022 2021
£ £ £
Donations 100 100 -

4. Income from charitable activities

Income from charitable activities - The advancement of Human Rights,
Conflict Resolution or reconciliation or the promotion of Religious or Racial
Harmony or Equality and Diversity
Income from charitable activities - The advancement of Human Rights,
Conflict Resolution or reconciliation or the promotion of Religious or Racial
Harmony or Equality and Diversity
Restricted
funds
2022
£
68,109
Restricted
funds
2021
£
41,720
Total
funds
2022
£
68,109
Total
funds
2021
£
41,720

Page 13

HEALING THROUGH REMEMBERING

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

5.
Income from charitable activities - by funder
International Coalition of Sites of Conscience
Department of Foreign Affairs & Trade - Reconciliation Fund
Ulster University - Co-hosting visit of TMIN
UoL University of Liverpool
Belfast City Council - Day of Reflection Consultancy
David Stevens Legacy Grant
6.
Analysis of expenditure on charitable activities
Summary by fund type
2022
£
-
33,634
4,900
3,000
1,225
25,350
68,109
2021
£
961
15,409
-
-
-
25,350
41,720
The advancement of Human Rights, Conflict Resolution or reconciliation or
the promotion of Religious or Racial Harmony or Equality and Diversity
The advancement of Human Rights, Conflict Resolution or reconciliation or
the promotion of Religious or Racial Harmony or Equality and Diversity
7.
Analysis of expenditure by activities
Restricted
funds
2022
£
51,697
Restricted
funds
2021
£
35,253
Total
2022
£
51,697
Total
2021
£
35,253
Activities
undertaken Support Total
directly costs funds
2022 2022 2022
£ £ £
The advancement of Human Rights, Conflict Resolution or
reconciliation or the promotion of Religious or Racial
Harmony or Equality and Diversity 37,439 14,258 51,697

Page 14

HEALING THROUGH REMEMBERING

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

7. Analysis of expenditure by activities (continued)

Activities
undertaken Support Total
directly costs funds
2021 2021 2021
£ £ £
The advancement of Human Rights, Conflict Resolution or
reconciliation or the promotion of Religious or Racial
Harmony or Equality and Diversity 22,995 12,259 35,254

Analysis of direct costs

Depreciation
Transport and storage
Office administration
Bank fees and charges
Staff travel costs
Insurance
Rent
Printing, stationery and postage
Telephone and internet
Events and venue hire
Consultancy fees
Subscriptions
Website and software
Other travel costs
Staff wages & salaries
Staff pensions
Conflict
resolution
2022
£
67
8,072
1,260
206
1,618
2,123
5,333
454
311
1,035
3,060
461
1,547
523
10,171
1,198
37,439
Total
funds
2022
£
67
8,072
1,260
206
1,618
2,123
5,333
454
311
1,035
3,060
461
1,547
523
10,171
1,198
37,439

Page 15

HEALING THROUGH REMEMBERING

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

7. Analysis of expenditure by activities (continued)

Analysis of direct costs (continued)

Depreciation
Transport and storage
Office administration
Bank fees and charges
Staff travel costs
Insurance
Rent
Printing, stationery and postage
Telephone and internet
Events and venue hire
Consultancy fees
Subscriptions
Website and software
Staff wages & salaries
Staff pensions
Conflict
resolution
2021
£
73
321
220
163
22
1,644
7,086
242
569
282
1,025
200
1,532
8,418
1,198
22,995
Total
funds
2021
£
73
321
220
163
22
1,644
7,086
242
569
282
1,025
200
1,532
8,418
1,198
22,995

Analysis of support costs

Accountancy
Staff wages & salaries
Staff pensions
Total
funds
2022
£
2,890
10,170
1,198
14,258
Total
funds
2021
£
2,643
8,418
1,198
12,259

Page 16

HEALING THROUGH REMEMBERING

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

8. Independent examiner's remuneration

Independent examiner's remuneration
2022 2021
£ £
Fees payable to the company's independent examiner for the independent
examination of the company's annual accounts 1,802 1,638
Fees payable to the company's independent examiner in respect of:
All assurance services not included above 692 645
All other services not included above 396 360

9. Directors' remuneration and expenses

During the year, no Directors received any remuneration or other benefits (2021 - £NIL) .

During the year ended 31 December 2022, no Director expenses have been incurred (2021 - £NIL) .

10. Tangible fixed assets

Cost or valuation
At 1 January 2022
Additions
Disposals
At 31 December 2022
Depreciation
At 1 January 2022
Charge for the year
On disposals
At 31 December 2022
Net book value
At 31 December 2022
At 31 December 2021
Short-term
leasehold
property
£
14,244
-
(14,244)
-
14,244
-
(14,244)
-
-
-
Fixtures and
fittings
£
54,374
-
(54,374)
-
54,374
-
(54,374)
-
-
-
Computer
equipment
£
19,674
600
-
20,274
19,601
67
-
19,668
606
73
Total
£
88,292
600
(68,618)
20,274
88,219
67
(68,618)
19,668
606
73

Page 17

HEALING THROUGH REMEMBERING

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

11. Debtors

Due within one year
Prepayments and accrued income
12.
Creditors: Amounts falling due within one year
Other taxation and social security
Other creditors
Accruals and deferred income
13.
Financial instruments
Financial assets
Financial assets measured at fair value through income and expenditure
2022
£
1,742
1,742
2022
£
200
21,175
2,788
24,163
2022
£
113,953
2021
£
1,632
1,632
2021
£
200
43,709
2,749
46,658
2021
£
120,579

Financial assets measured at fair value through income and expenditure comprise cash and cash equivalents.

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HEALING THROUGH REMEMBERING

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

14.
Statement of funds
Statement of funds - current year
Unrestricted funds
Designated funds
Designated Funds - all funds
General funds
General Funds - all funds
Total Unrestricted funds
Restricted funds
Restricted Fund 1
Total of funds
Balance at 1
January
2022
£
13,249
14,539
27,788
47,838
75,626
Income
£
-
100
100
68,109
68,209
Expenditure
£
-
-
-
(51,697)
(51,697)
Balance at
31
December
2022
£
13,249
14,639
27,888
64,250
92,138

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HEALING THROUGH REMEMBERING

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

14. Statement of funds (continued) Statement of funds - prior year

Unrestricted funds
Designated funds
Designated Funds - all funds
General funds
General Funds - all funds
Total Unrestricted funds
Restricted funds
Restricted Fund 1
Total of funds
15.
Summary of funds
Summary of funds - current year
Designated funds
General funds
Restricted funds
Balance at
1 January
2021
£
13,249
14,539
27,788
41,371
69,159
Balance at 1
January
2022
£
13,249
14,539
47,838
75,626
Income
£
-
-
-
41,720
41,720
Income
£
-
100
68,109
68,209
Expenditure
£
-
-
-
(35,253)
(35,253)
Expenditure
£
-
-
(51,697)
(51,697)
Balance at
31
December
2021
£
13,249
14,539
27,788
47,838
75,626
Balance at
31
December
2022
£
13,249
14,639
64,250
92,138

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HEALING THROUGH REMEMBERING

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

15. Summary of funds (continued)

Summary of funds - prior year

Summary of funds - prior year
Designated funds
General funds
Restricted funds
Balance at
1 January
2021
£
13,249
14,539
41,371
69,159
Income
£
-
-
41,720
41,720
Expenditure
£
-
-
(35,253)
(35,253)
Balance at
31
December
2021
£
13,249
14,539
47,838
75,626

16. Analysis of net assets between funds

Analysis of net assets between funds - current year

Tangible fixed assets
Current assets
Creditors due within one year
Total
Restricted
funds
2022
£
-
64,250
-
64,250
Restricted
funds -
class ii
2022
Unrestricted
funds
2022
£
£
-
606
-
51,444
-
(24,163)
-
27,887
Total
funds
2022
£
606
115,694
(24,163)
92,137

Analysis of net assets between funds - prior year

Tangible fixed assets
Current assets
Creditors due within one year
Total
Restricted
funds
2021
£
-
47,838
-
47,838
Unrestricted
funds
2021
£
73
74,373
(46,658)
27,788
Total
funds
2021
£
73
122,211
(46,658)
75,626

17. Commitments

As at 31 December 2022 the charitable company had no commitments.

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HEALING THROUGH REMEMBERING

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

18. Controlling party

The ultimate controlling party is the Board of Directors who are also Trustees of the charitable company.

19. Going Concern

The company's charitable activities, together with the factors likely to affect its future development, performance and position are set out in the Directors' Report. The financial position of the charity, along with its policies and processes for maintaining current activity, managing its funding and its financial risk management are also set out in the Directors' Report.

The charity meets its day to day working capital requirements through third party funding. The current economic conditions create some uncertainty over the levels of the funding that will be available in future periods, although the directors are of the opinion that the third party funders will continue to provide adequate funds.

The charity's forecasts and projections, taking account of reasonably possible changes in operating performance, show that the company will be able to operate within its current facilities. The company has ongoing discussions with funders and at this stage no matters have been drawn to its attention to suggest that funding renewals may not be forthcoming on acceptable terms.

After making enquiries, the Directors have a reasonable expectation that the charity has adequate resources to continue in operation for the foreseeable future. Accordingly the Directors continue to adopt the going concern basis in preparing the annual report and accounts.

Page 22