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 lawl 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..
examine the accounts under section 65 of the Charities Act (Northem Ireland} 2008.,
follow the procedures laid down in the general Directions given by the Commission under section 65(91{b)
of the Charities Act., and
state whether particular matters have come to my attention.
Basis of Independent Examinerfs 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 Charib'es 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 con￿mIng any such matters.
My role is to state whether any material matters have come to my attention giving me cause to believe..
that accounting records were not kept in accordan￿ with section 386 of the Companies Act 2006.,
that the accounts do not accord with those accounting records.,
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)-
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 (CONTINUEDI
FOR THE YEAR ENDED 31 DECEMBER 2022
Independent Examiner's Statement
I have completed my examination and have no cOn￿mS in respect of the matters (1) to14) 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 (Northem 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 l 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
UHY Hacker Young Fitch
Chartered Accountants
Gordon Street Mews
27-29 Gordon Street
Belfast
BT12LG
Dated: 19 September 2023
Chartered Accountants Ireland
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
Restricted Unrestricted
funds
funds
2022
2022
Total
funds
2022
Total
funds
2021
Note
Income from:
Donations and legacies
Charitable activities
100
100
68,109
68,109
41,720
Total income
68,109
100
68,209
41,720
Expenditure on:
Charitable activities
51,697
51,697
35,253
Total expenditure
51,697
51,697
35,253
Net movement in funds
16.412
100
16.512
6,467
Reconciliation of funds..
Total funds brought forward
Net movement in funds
47.838
16,412
27.788
100
75.626
16,512
69,159
6,467
Total funds carried forward
64,250
27,888
92,138
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: N1048343
BALANCE SHEET
AS AT 31 DECEMBER 2022
2022
2021
Note
Fixed assets
Tangible assets
10
606
73
606
73
Current assets
Debtors
1.742
113,953
1,632
120,579
Cash at bank and in hand
115.695
122,211
Creditors.. amounts falling due within one
year
12
{24.163)
(46, 658)
Net current assets
91,532
75,553
Total assets less current liabilities
92.138
75,626
Net assets excluding pension asset
92,138
75,626
Total net assets
92.138
75, 626
Charity funds
Restricted funds
Unrestricted funds
14
64,250
27.888
47,838
27,788
14
Total funds
92,138
75,626
The company was entitled to exempts.on 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..
oc
Claire Hackett
Director
Hedley Abernethy
Director
Page 9

HEALING THROUGH REMEMBERING
(A Company Limited by Guarantee)
BALANCE SHEET (CONTINUEDI
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
General infomiation
Healing Through Remembering is a private charitable company limited by guarantee and incorporated and
registered in Northem Ireland under Company Registration Number N1048343.
The charitable company's registered office is situated at Gordon Street Mews, 27-29 Gordon Street,
Belfast, Northern Ireland, BT212LG.
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.
Accounting policies
2.1 Basis of preparation of financial statements
The financial statements have been prepared in accordan￿ 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 othemise 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 reSoUr￿s. 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.
2A 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.
Page11

HEALING THROUGH REMEMBERING
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
Accounting policies (continued)
2A 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=
Short-term leasehold property
Fixtures and fittings
Computer equipment
330/0 Straight line
330/0 Straight line
330/0 Straight line
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 Balan￿ 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 adVan￿d 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 finan￿ cost.
2.8 Financial instruments
The company only has finanaal assets and financial liabilities of a kind that qualify as basic financial
instnjments. Basic financial instruments are initially recognised at transaction value and subsequently
measured at their settlement value with the ex￿ptIOn 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
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.
Income from donations and legacies
Unrestricted
funds
2022
Total
funds
2022
Total
funds
2021
Donations
100
100
Income from charitable activities
Restricted
funds
2022
Total
funds
2022
Income from charitable activities- The advan￿ment of Human Rights,
Conflict Resolution or reconciliation or the promotion of Religious or Racial
Harmony or Equality and Diversity
68,109
68,109
Restricted
funds
2021
Total
funds
2021
Income from charitable activities - The advan￿ment of Human Rights,
Conflict Resolution or reconciliation or the promotion of Religious or Racial
Harmony or Equality and Diversity
41,720
41,720
Page 13

HEALING THROUGH REMEMBERING
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
Income from charitable activities - by funder
2022
2021
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
961
33,634
4,900
3,000
1,225
25,350
15,409
25,350
68,109
41,720
Anatysis of expenditure on charitable activities
Summary by fund type
Restricted
funds
2022
Total
2022
The advancement of Human Rights. Conflict Resolution or reconciliation or
the promotion of Religious or Racial Hamiony or Equality and Diversity
51,697
51,697
Restricted
funds
2021
Total
2021
The advan￿ment of Human Rights, Conflict Resolution or reconciliation or
the promotion of Religious or Racial Hamiony or Equality and Diversity
35, 253
35,253
Anatysis of expenditure by activities
Activities
undertaken
directly
2022
Support
costs
2022
Total
funds
2022
The advan￿ment 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
Analysis of expenditure by activities (continued)
Activities
undertaken
directly
2021
Support
costs
2021
Total
funds
2021
The advan￿ment 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
Anatysis of direct costs
Conflict
resolution
2022
Total
funds
2022
Depreciation
Transport and storage
offi￿ administration
67
67
8,072
1,260
206
1,618
2,123
5,333
454
8,072
1.260
206
1,618
2,123
5.333
454
Bank fees and charges
Staff travel costs
Insuran
Rent
Printing, stationery and postage
Telephone and intemet
Events and venue hire
Consultancy fees
Subscriptions
Website and software
311
311
1,035
3,060
461
1,547
523
10,171
1,198
1,035
3,060
461
1.547
523
10,171
1,198
Other travel costs
Staff wages & salaries
Staff pensions
37,439
37,439
Page 15

HEALING THROUGH REMEMBERING
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
Analysis of expenditure by activities (continued)
Analysis of direct costs (continued)
Conflict
resolution
2021
Total
funds
2021
Depreciation
Transport and storage
offi￿ administration
Bank fees and charges
Staff travel costs
Insuran
73
73
321
321
220
220
163
163
22
22
1,644
7,086
242
1,644
7,086
242
Rent
Printing, stationery and postage
Telephone and internet
Events and venue hire
569
282
569
282
Consultancy fees
Subscriptions
Website and sofvare
Staff wages & salaries
Staff pensions
1,025
200
1,025
200
1,532
8,418
1,198
1,532
8,418
1,198
22,995
22,995
Analysis of support costs
Total
funds
2022
Total
funds
2021
Accountancy
Staff wages & salaries
Staff pensions
2,890
10.170
1,198
2,643
8,418
1,198
14,258
12,259
Page 16

HEALING THROUGH REMEMBERING
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
Independent examiner's remuneration
2022
2021
Fees payable to the company's independent examiner for the independent
examination of the company's annual accounts
Fees payable to the company's independent examiner in respect of..
All assurance services not included above
All other services not included above
1.802
1,638
692
645
396
360
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
Short-terni
leasehold Fixtures and
property
fittings
Computer
equipment
Total
Cost or valuation
At 1 January 2022
Additions
14.244
54.374
19,674
600
88.292
600
Disposals
114.244)
(54.374)
(68.618)
At 31 December 2022
20,274
20,274
Depreciation
At 1 January 2022
Charge for the year
On disposals
14.244
54.374
19,601
67
88.219
67
(68.618)
114.244)
(54.374)
At 31 December 2022
19,668
19,668
Net book value
At 31 December 2022
606
606
At 31 De￿rnber 2021
73
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
2022
2021
Due within one year
Prepayments and accrued income
1.742
1,632
1,742
1,632
12. Creditors: Amounts falling due within one year
2022
2021
other taxation and social security
Other creditors
Accruals and deferred income
200
200
21,175
2.788
43, 709
2, 749
24,163
46,658
13.
Financial instruments
2022
2021
Financial assets
Financial assets measured at fair value through income and expenditure
113,953
120,579
Financial assets measured at fair value through income and expenditure comprise cash and cash
equivalents.
Page 18

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
Balance at
31
December
2022
Balance at 1
January
2022
Income Expenditure
Unrestricted funds
Designated funds
Designated Funds - all funds
13.249
13.249
General funds
General Funds - all funds
14,539
100
14,639
Total Unrestricted funds
27.788
100
27.888
Restricted funds
Restricted Fund 1
47,838
68,109
(51,697)
64,250
Total of funds
75.626
68.209
(51.697)
92.138
Page 19

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
Balance at
31
December
2021
Balance at
1 January
2021
Income Expenditure
Unrestricted funds
Designated funds
Designated Funds - all funds
13,249
13,249
General funds
General Funds - all funds
14,539
14,539
Total Unrestricted funds
27, 788
27,788
Restricted funds
Restricted Fund 1
41,371
41,720
(35, 253)
47,838
Total of funds
69, 159
41,720
(35,253)
75,626
15. Summary of funds
Summary of funds - current year
Balance at
31
December
2022
Balance at 1
January
2022
Income Expenditure
Designated funds
General funds
Restricted funds
13,249
14.539
47.838
13,249
14,639
64,250
100
68.109
(51.697)
75.626
68.209
(51,697)
92,138
Page 20

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
Balance at
31
December
2021
Balance at
1 January
2021
Income Expenditure
Designated funds
General funds
Restricted funds
13,249
14,539
41,371
13,249
14,539
47,838
41,720
(35.253)
69, 159
41,720
(35, 253)
75,626
16.
Analysis of net assets between funds
Anatysis of net assets between funds - current year
Restricted
funds - Unrestricted
class li
funds
2022
2022
Restricted
funds
2022
Total
funds
2022
Tangible fixed assets
Current assets
Creditors due within one year
606
606
64.250
51,444
(24,163)
115,694
(24.163)
Total
64,250
27,887
92,137
Anatysis of net assets between funds - prior year
Restricted Unrestricted
funds
funds
2021
2021
Total
funds
2021
Tangible fixed assets
Current assets
Creditors due within one year
73
74,373
(46, 658)
73
122,211
(46,658)
47,838
Totsl
47,838
27, 788
75,626
17.
Commitments
As at 31 December 2022 the charitable company had no commitments.
Page 21

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 pro￿sseS 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 paty 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
performan￿, 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 a￿ptable terms.
After making enquiries, the Directors have a reasonable expectation that the charity has adequate
reSoUr￿S 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