HEALING THROUGH REMEMBERING
(A Company Limited by Guarantee)
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 DECEMBER 2023
Restricted Unrestricted
funds
funds
2023
2023
Total
funds
2023
Total
funds
2022
Note
Income from:
Donations and legacies
Charitable activities
100
51,737
51,737
68,109
Totsl income
51,737
51,737
68,209
Expenditure on:
Charitable activities
59,249
59,249
51,697
Totsl expenditure
59,249
59,249
51,697
Net movement in funds
(7,512)
(7,512)
16,512
Reconciliation of funds".
Total funds brought forward
Net movement in funds
64,250
{7,512
27,888
92,138
(7,512)
75,626
16,512
Totsl funds carried fonNard
56,738
27,888
84,626
92,138
The Statement of Financial Activities includes all gains and losses recognised in the year.
The notes on pages 11 to 23 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 2023
2023
2022
Note
Fixed assets
Tangible assets
10
334
606
334
606
Current assets
Debtors
5,159
100,543
1, 742
113,953
Cash at bank and in hand
105.702
115,695
Creditors.. amounts falling due within one
year
12
(21.410)
(24, 163)
Net current assets
84,292
91,532
Total assets less current liabilities
84,626
92, 138
Net assets excluding pension asset
84,626
92, 138
Total net assets
84,626
92, 138
Charity funds
Restricted funds
14
56,738
27,888
64,250
27,888
Unrestricted funds
14
Total funds
84,626
92, 138
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..
Brian Lambkin
Director
Hedley Abernethy
Director
Date" 29108r2024
Page 9

HEALING THROUGH REMEMBERING
(A Company Limited by Guarantee)
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2023
The notes on pages 11 to 23 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 2023
General information
Healing Through Remembering is a private charitable company limited by guarantee and incorporated
and registered in Northern Ireland under Company Registration Number N1048343.
The charitable company's registered office is situated at Suite 2.06, Custom House, Custom House
Square, Belfast, BT13ET.
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 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 definits.on 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 paty. 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 be￿een 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 charitsble 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 costs-ng £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,
tsngible 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 2023
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 basis-
Computer equipment
33 % 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 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 seNices 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.
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 objects'ves 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.
Page 12

HEALING THROUGH REMEMBERING
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Income from donations and legacies
Unrestricted
funds
2023
Total
funds
2023
Donations
Donations
Unrestricted
funds
2022
Total
funds
2022
Donations
100
too
Income from charitable activities
Restricted
funds
2023
Total
funds
2023
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
51,737
51,737
Restricted
funds
2022
Total
funds
2022
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
68, 109
68, 109
Page 13

HEALING THROUGH REMEMBERING
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Income from charitable activities - by funder
2023
2022
International Coalition of Sites of Conscience
Department of Foreign Affairs- Reconciliation Fund - part of 1303
Department of Foreign Affairs- Reconciliation Fund - part of 1664
Department of Foreign Affairs- Reconciliation Fund - part of 1991
Diversity Challenges
Ulster University - Co-hosting visit of TMIN
UOL University of Liverpool
Belfast City Council - Day of Reflection Consultancy
David Stevens Legacy Grant
Screening Violence site visit
ISOSC Site visit
6,068
15,409
18,224
18,224
18,438
2,888
4,900
3.000
1, 225
25,350
1,225
2,950
1.750
194
51,737
68, 108
Analysis of expenditure on charitable activities
Summary by fund type
Restricted
funds
2023
Total
2023
The advancement of Human Rights, Conflict Resolution or reconciliation or
the promotion of Religious or Racial Harmony or Equality and Diversity
59,249
59,249
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
Page 14

HEALING THROUGH REMEMBERING
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Analysis of expenditure by activities
Activities
undertaken
directly
2023
Support
costs
2023
Total
funds
2023
The advancement of Human Rights, Conflict Resolution or
reconciliation or the promotion of Religious or Racial
Harmony or Equality and Diversity
45,804
13,446
59.250
Activities
undertaken
directly
2022
Support
costs
2022
Total
funds
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 15

HEALING THROUGH REMEMBERING
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Analysis of expenditure by activities (continued)
Analysis of direct costs
Conflict
resolution
2023
Total
funds
2023
Depreciation
Transport and storage
Office administration
273
273
7,788
393
7,788
393
Bank fees and charges
Staff travel costs
219
219
2,434
2,279
3,848
767
798
2,434
2,279
3,848
767
798
Insurance
Rent
Printing, stationery and postage
Events and venue hire
Consultancy fees
Subscriptions
Website and software
other travel costs
13,495
419
13,495
419
2,362
208
2,362
208
Stsff wages & salaries
Staff pensions
9,323
1,198
9,323
1,198
45,804
45.804
Page 16

HEALING THROUGH REMEMBERING
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Analysis of expenditure by activities (continued)
Analysis of direct costs (continued)
Confiict
resolution
2022
Total
funds
2022
Depreciation
Transport and storage
Office administration
67
67
8,072
1,260
206
1,618
2,123
5,333
454
8,072
1,260
206
1,618
2, t23
5, 333
454
Bank fees and charges
Staff travel costs
Insurance
Rent
Printing, stationery and postage
Telephone and internet
Events and venue hire
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
Consultancy fees
Subscriptions
Website and So￿are
Other travel costs
Staff wages & salaries
Stsff pensions
37.439
37,439
Analysis of support costs
Total
funds
2023
Total
funds
2022
Accountancy
Staff wages & salaries
Stsff pensions
2,925
9,323
1,198
2, 890
10,170
1,198
13,446
14,258
Page 17

HEALING THROUGH REMEMBERING
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Independent examiner's remuneration
2023
2022
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 ServI￿S not included above
1,790
1.802
719
692
All other SeNi￿S not included above
416
396
Directors. remuneration and expenses
During the year, no Directors received any remuneration or other benefits (2022 - £NIL).
During the year ended 31 December 2023, no Director expenses have been incurred (2022 - £NIL).
10. Tangible fixed assets
Computer
equipment
Cost or valuation
At 1 January 2023
Disposals
20.274
(19,455
At 31 December 2023
819
Depreciation
At 1 January 2023
Charge for the year
On disposals
19,668
272
(19,455
At 31 December 2023
485
Net book value
At 31 December 2023
334
At 31 December 2022
606
Page 18

HEALING THROUGH REMEMBERING
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
11. Debtors
2023
2022
Due within one year
Prepayments and accrued income
5,159
1.742
5,159
1, 742
12.
Creditors: Amounts falling due within one year
2023
2022
Other taxation and social security
Other creditors
Accruals and deferred income
200
200
18,438
2.772
21,175
2,788
21,410
24,163
13. Financial instruments
2023
2022
Financial assets
Financial assets measured at fair value through income and expenditure
100,543
113,953
Financial assets measured at fair value through income and expenditure comprise cash and cash
equivalents.
Page 19

HEALING THROUGH REMEMBERING
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
14. Statement of funds
Statement of funds - current year
Balance at
31
December
2023
Balance at 1
January
2023
Income Expenditure
Unrestricted funds
Designated funds
Designated Funds - all funds
13,249
13,249
General funds
General Funds - all funds
14,639
14,639
Totsl Unrestricted funds
27,888
27,888
Restricted funds
Restricted Fund 1
64,250
51.737
159,249)
56,738
Totsl of funds
92,138
51.737
159,249
84,626
Page 20

HEALING THROUGH REMEMBERING
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
14. Statement of funds (continued)
Statement of funds - prior year
Balance at
31
December
2022
Balance at
l 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
Totsl 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
15. Summary of funds
Summary of funds - current year
Balance at
31
December
2023
Balance at 1
January
2023
Income Expenditure
Designated funds
General funds
13,249
14,639
64,250
13,249
14,639
56,738
Restricted funds
51,737
159,249
92,138
51,737
159,249
84,626
Page 21

HEALING THROUGH REMEMBERING
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
15. Summary of funds (continued)
Summary of funds - prior year
Balance at
31
December
2022
Balance at
l January
2022
Income Expenditure
Designated funds
General funds
13.249
14,539
47.838
13,249
14,639
64,250
100
Restricted funds
68, 109
(51,69T)
75. 626
68,209
(51,69T)
92.138
16. Analysis of net assets between funds
Analysis of net assets between funds - current year
Restricted Unrestricted
funds
funds
2023
2023
Total
funds
2023
Tangible fixed assets
Current assets
Creditors due within one year
334
334
105,702
(78,148)
105,702
(21.410)
56,738
Total
56,738
27,888
84,626
Analysis of net assets between funds - prior year
Restricted
Restricted funds - class Unrestricted
funds
funds
2022
2022
Total
funds
2022
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
17.
Commitments
As at 31 De￿mber 2023 the charitable company had no commitments.
Page 22

HEALING THROUGH REMEMBERING
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
18. Controlling party
The ultimate controlling paty is the Board of Directors who are also Trustees of the charitable company.
19. Going Concern
The company's charitsble 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 ac￿ptable 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 23