## **HEALING THROUGH REMEMBERING**
## **(A Company Limited by Guarantee)**
## **STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 DECEMBER 2024**
|**Note**
**Income from:**
Charitable activities
3
**Total income**
**Expenditure on:**
Charitable activities
5
**Total expenditure**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
Net movement in funds
**Total funds carried forward**|**Restricted**
**funds**
**2024**
**£**
**65,554**
**65,554**
**91,386**
**91,386**
**(25,832)**
**56,737**
**(25,832)**
**30,905**|**Unrestricted**
**funds**
**2024**
**£**
**-**
**-**
**3,796**
**3,796**
**(3,796)**
**27,887**
**(3,796)**
**24,091**|**Total**
**funds**
**2024**
**£**
**65,554**
**65,554**
**95,182**
**95,182**
**(29,628)**
**84,624**
**(29,628)**
**54,996**|_Total_
_funds_
_2023_
_£_
_51,737_
_51,737_
_59,249_
_59,249_
_(7,512)_
_92,136_
_(7,512)_
_84,624_|
|---|---|---|---|---|
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 2024**
|**Note**
**Fixed assets**
Tangible assets
9
**Current assets**
Debtors
10
Cash at bank and in hand
Creditors: amounts falling due within one
year
11
**Net current assets**
**Total assets less current liabilities**
**Net assets excluding pension asset**
**Total net assets**
**Charity funds**
Restricted funds
13
Unrestricted funds
13
**Total funds**|**2,303**
**77,494**
**79,797**
**(24,935)**|**2024**
**£**
**134**
**134**
**54,862**
**54,996**
**54,996**
**54,996**
**30,905**
**24,091**
**54,996**|_5,159_
_100,543_
_105,702_
_(21,412)_|_2023_
_£_
_334_|
|---|---|---|---|---|
|||||_334_
_84,290_|
|||||_84,624_|
|||||_84,624_|
|||||_84,624_|
|||||_56,737_
_27,887_|
|||||_84,624_|
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
Page 9
## **HEALING THROUGH REMEMBERING**
## **(A Company Limited by Guarantee)**
## **BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2024**
Date: 22/09/2025
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 2024**
## **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 Suite 2.06, Custom House, Custom House Square, Belfast, BT1 3ET.
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.
## **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 2024**
## **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 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 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.
## **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.
Page 12
**HEALING THROUGH REMEMBERING**
## **(A Company Limited by Guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024**
|**3.**
**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
**4.**
**Income from charitable activities - by funder**
International Coalition of Sites of Conscience
Department of Foreign Affairs and Trade: Reconciliation Fund - project
1614 - Everyday Objects Library Tour (total grant - €44,200)
Department of Foreign Affairs and Trade: Reconciliation Fund - project
1991 - Learning from the Past Looking to the Future (total grant - €44,200)
Department of Foreign Affairs and Trade: Reconciliation Fund - project
2445 - Ceasefire 30 (total grant - €26,000)
Department of Foreign Affairs and Trade: Reconciliation Fund - project
2481 - Sharing Everyday Experiences - North to South (total grant -
€40,000)
Diversity Challenges
The Open University - Ceasefire 30 Project
Belfast City Council - Day of Reflection Consultancy
David Stevens Legacy Grant
Screening Violence site visit
ISOSC Site visit
Dominican Ministry Fund - Day of Reflection Art Awards 2024
Talks and presentations - various|**Restricted**
**funds**
**2024**
**£**
65,554
_Restricted_
_funds_
_2023_
_£_
_51,737_
**2024**
**£**
**44**
**-**
**18,438**
**21,335**
**11,410**
**-**
**11,300**
**1,500**
**-**
**-**
**-**
**253**
**1,274**
**65,554**|**Total**
**funds**
**2024**
**£**
**65,554**
_Total_
_funds_
_2023_
_£_
_51,737_
_2023_
_£_
_6,068_
_18,224_
_18,438_
_-_
_-_
_2,888_
_-_
_1,225_
_2,950_
_1,750_
_194_
_-_
_-_
_51,737_|
|---|---|---|
Page 13
**HEALING THROUGH REMEMBERING**
## **(A Company Limited by Guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024**
## **5. Analysis of expenditure on charitable activities**
## **Summary by fund type**
|**Restricted**
**funds**
**2024**
**£**
The advancement of Human Rights, Conflict Resolution or
reconciliation or the promotion of Religious or Racial
Harmony or Equality and Diversity
91,386
The advancement of Human Rights, Conflict Resolution or reconciliation or
the promotion of Religious or Racial Harmony or Equality and Diversity
**6.**
**Analysis of expenditure by activities**
**Activities**
**undertaken**
**directly**
**2024**
**£**
The advancement of Human Rights, Conflict Resolution or
reconciliation or the promotion of Religious or Racial
Harmony or Equality and Diversity
80,741
_Activities_
_undertaken_
_directly_
_2023_
_£_
The advancement of Human Rights, Conflict Resolution or
reconciliation or the promotion of Religious or Racial
Harmony or Equality and Diversity
_45,803_|**Unrestricted**
**funds**
**2024**
**£**
3,796
_Restricted_
_funds_
_2023_
_£_
_59,249_
**Support**
**costs**
**2024**
**£**
14,441
_Support_
_costs_
_2023_
_£_
_13,446_|**Total**
**2024**
**£**
**95,182**|
|---|---|---|
|||_Total_
_2023_
_£_
_59,249_
**Total**
**funds**
**2024**
**£**
**95,182**|
|||_Total_
_funds_
_2023_
_£_
_59,249_|
Page 14
**HEALING THROUGH REMEMBERING**
## **(A Company Limited by Guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024**
## **6. Analysis of expenditure by activities (continued)**
## **Analysis of direct costs**
|Depreciation
Transport and storage
Office administration
Bank fees and charges
Staff travel costs
Insurance
Rent
Printing, stationery and postage
Events and venue hire
Consultancy fees
Subscriptions
Website and software
Other travel costs
Staff wages & salaries
Staff pensions|**Conflict**
**resolution**
**2024**
**£**
200
10,121
1,100
223
1,815
2,489
4,224
8,542
3,240
33,091
286
4,076
160
9,976
1,198
80,741|**Total**
**funds**
**2024**
**£**
**200**
**10,121**
**1,100**
**223**
**1,815**
**2,489**
**4,224**
**8,542**
**3,240**
**33,091**
**286**
**4,076**
**160**
**9,976**
**1,198**
**80,741**|
|---|---|---|
Page 15
**HEALING THROUGH REMEMBERING**
## **(A Company Limited by Guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024**
## **6. 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
Events and venue hire
Consultancy fees
Subscriptions
Website and software
Other travel costs
Staff wages & salaries
Staff pensions|_Conflict_
_resolution_
_2023_
_£_
_273_
_7,788_
_394_
_219_
_2,434_
_2,279_
_3,848_
_767_
_798_
_13,495_
_418_
_2,361_
_208_
_9,323_
_1,198_
_45,803_|_Total_
_funds_
_2023_
_£_
_273_
_7,788_
_394_
_219_
_2,434_
_2,279_
_3,848_
_767_
_798_
_13,495_
_418_
_2,361_
_208_
_9,323_
_1,198_
_45,803_|
|---|---|---|
## **Analysis of support costs**
|Accountancy
Staff wages & salaries
Staff pensions|**Total**
**funds**
**2024**
**£**
**3,267**
**9,976**
**1,198**
**14,441**|_Total_
_funds_
_2023_
_£_
_2,925_
_9,323_
_1,198_
_13,446_|
|---|---|---|
Page 16
**HEALING THROUGH REMEMBERING**
## **(A Company Limited by Guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024**
## **7. Independent examiner's remuneration**
|**Independent examiner's remuneration**|||
|---|---|---|
||**2024**|_2023_|
||**£**|_£_|
|Fees payable to the company's independent examiner for the independent|||
|examination of the company's annual accounts|**1,860**|_1,790_|
|Fees payable to the company's independent examiner in respect of:|||
|All assurance services not included above|**740**|_719_|
|All other services not included above|**667**|_416_|
## **8. Directors' remuneration and expenses**
During the year, no Directors received any remuneration or other benefits _(2023 - £NIL)_ .
During the year ended 31 December 2024, no Director expenses have been incurred _(2023 - £NIL)_ .
## **9. Tangible fixed assets**
|**Cost or valuation**
At 1 January 2024
At 31 December 2024
**Depreciation**
At 1 January 2024
Charge for the year
At 31 December 2024
**Net book value**
At 31 December 2024
_At 31 December 2023_|**Computer**
**equipment**
**£**
**819**|
|---|---|
||**819**|
||**485**
**200**|
||**685**|
||**134**
_334_|
Page 17
**HEALING THROUGH REMEMBERING**
## **(A Company Limited by Guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024**
## **10. Debtors**
|**Due within one year**
Prepayments and accrued income
**11.**
**Creditors: Amounts falling due within one year**|**2024**
**£**
**2,303**
**2,303**|_2023_
_£_
_5,159_|
|---|---|---|
|||_5,159_|
||||
|Other taxation and social security
Other creditors
Accruals and deferred income
**12.**
**Financial instruments**
**Financial assets**
Financial assets measured at fair value through income and expenditure|**2024**
**£**
**200**
**22,177**
**2,558**
**24,935**
**2024**
**£**
**77,494**|_2023_
_£_
_200_
_18,438_
_2,774_|
|---|---|---|
|||_21,412_|
|||_2023_
_£_
_100,543_|
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 2024**
|**13.**
**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**
**2024**
**£**
**13,249**
**14,638**
**27,887**
**56,737**
**84,624**|**Income**
**£**
**-**
**-**
**-**
**65,554**
**65,554**|**Expenditure**
**£**
**-**
**(3,796)**
**(3,796)**
**(91,386)**
**(95,182)**|**Balance at**
**31**
**December**
**2024**
**£**
**13,249**|
|---|---|---|---|---|
|||||**10,842**|
|||||**24,091**|
|||||**30,905**|
|||||**54,996**|
Page 19
**HEALING THROUGH REMEMBERING**
## **(A Company Limited by Guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024**
## **13. 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**
**14.**
**Summary of funds**
**Summary of funds - current year**
Designated funds
General funds
Restricted funds|_Balance at_
_1 January_
_2023_
_£_
_13,248_
_14,639_
_27,887_
_64,249_
_92,136_
**Balance at 1**
**January**
**2024**
**£**
**13,249**
**14,638**
**56,737**
**84,624**|_Income_
_£_
_-_
_-_
_-_
_51,737_
_51,737_
**Income**
**£**
**-**
**-**
**65,554**
**65,554**|_Expenditure_
_£_
_-_
_-_
_-_
_(59,249)_
_(59,249)_
**Expenditure**
**£**
**-**
**(3,796)**
**(91,386)**
**(95,182)**|_Balance at_
_31_
_December_
_2023_
_£_
_13,248_|
|---|---|---|---|---|
|||||_14,639_|
|||||_27,887_|
|||||_56,737_|
|||||_84,624_
**Balance at**
**31**
**December**
**2024**
**£**
**13,249**
**10,842**
**30,905**
**54,996**|
Page 20
**HEALING THROUGH REMEMBERING**
## **(A Company Limited by Guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024**
## **14. Summary of funds (continued)**
## **Summary of funds - prior year**
|Designated funds
General funds
Restricted funds|_Balance at_
_1 January_
_2023_
_£_
_13,248_
_14,639_
_64,249_
_92,136_|_Income_
_£_
_-_
_-_
_51,737_
_51,737_|_Expenditure_
_£_
_-_
_-_
_(59,249)_
_(59,249)_|_Balance at_
_31_
_December_
_2023_
_£_
_13,248_
_14,639_
_56,737_
_84,624_|
|---|---|---|---|---|
## **15. Analysis of net assets between funds**
## **Analysis of net assets between funds - current period**
|Tangible fixed assets
Current assets
Creditors due within one year
**Total**
**Analysis of net assets between funds - prior period**
Tangible fixed assets
Current assets
Creditors due within one year
**Total**|**Restricted**
**funds**
**2024**
**Unrestricted**
**funds**
**2024**
**£**
**£**
-
134
30,905
48,892
-
(24,935)
30,905
24,091
_Restricted_
_funds_
_2023_
_Unrestricted_
_funds_
_2023_
_£_
_£_
_-_
_334_
_56,737_
_48,965_
_-_
_(21,412)_
_56,737_
_27,887_|**Total**
**funds**
**2024**
**£**
**134**
**79,797**
**(24,935)**
**54,996**
_Total_
_funds_
_2023_
_£_
_334_
_105,702_
_(21,412)_
_84,624_|
|---|---|---|
## **16. Commitments**
As at 31 December 2024 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 2024**
## **17. Controlling party**
The ultimate controlling party is the Board of Directors who are also Trustees of the charitable company.
## **18. 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