Company registeration number N1068942 Charity registration number NIC101727 Charity tsx reference XR 62608 Have Your Tomorrow's (HURT) Report and Accounts Year Ended 30 April 2023 SJK & Com an Chartered Accountants & Registered Auditors 8 Bridge Road, Moira, Craigavon, BT67 OPF
Have Your Tomorrow's {HURTI Report and accounts Contents Page Charity reference and administrative details Trustees annual report (including directors. & strategic report} Independent auditor's report lo the members Statement of financial activities 2to5 8t08 Balance sheet 10 Notes to the financial slalements 111018
Have Your Tomorrow's (HURTI Company Information Company registration number N1068942 Charity tax reference XR62608 Charity Commission for Northern Ireland reference NIC101727 The board of directors Johnathan Hegarty (Chair) Irene Hewitt {Vice-chairl Ciaran McLaughlin (Treasurer) Rachel Gallagher Wendy McDermott Lynette McKinney Caroline Smyth-Kenyon Peter Barber Josephine Friel James Mc Menamin stephanie Hill Kirsten Arbuckle Sadie O'Reilly Neill Barr Fionnuala O'Reilly Aoibhin Shiels Appointed 9 January 2023 Appointed 3 August 2022 Appointed 19 August 2022 Appointed 9 January 2023 Appointed 9 January 2023 Appointed 5 April 2023 R8sign8d 20 April 2023 R8signed 3 August 2022 Resigned 5 April 2023 Resign8d 19 August 2022 Secretary Sarah Kyle Appointed 20 Apnl 2022 Registered office 14 Clarendon Street Derry BT48 7ES Accountants Satori Accounting Chartered Accountants 11 Orchard Business Park Pennyburn Industrial Estate Derry BT48 OLU Auditors SJK Chartered Accountants 8 Bridge Road Moira Craigavon Northern Ireland BT67 OPF Bankers Bank of Ireland 15 Strand Road Derry BT47 7BT
Have YourTomorrow's (HURTI Registered number.. N1068942 Trustees. Annual Report The Iruslees have pleasure in presenling Iheir report 8nd the financial statements ol the company for the year ended 30 April 2023. OblectlV85 and actlvltles The principal objectives and activities of the charity during the year continued lo be the relief of sickness and preservation of health of people suffering from the effects of drug dependency. Support is offered foi their families and friends and c8reis by the provision of counselling and 5UPPOrtive help to those people who ar8 in need who would not olheTwise be able to access such services through lack of means. In addition, the charity offers training of individuals or groups in the piovi5ion of counselling and support lo advance education about drug and aloohol dependency from the point ol view of the Servi user as well as the families. friends and carers, to foster an 8ltnosphere of mulual support among people experienang Ihe effecls of drug and alcohol dependency and their larnilies, friends or carers and lo raise awareness for the benefil of the public about the effects ol drug and alcohol d8pendency and assori8led illne55 and methods of prevention or rnanagement ol such illness. The charity is a ch81ilabl8 company limited by guarante8. 1118 governed by a memorandurn and articles of association. Strate icRe ort Achlevement$ and performancè The Main achievements for the charily this year were.. 1.. HURT opened a Gharily shop lQuirky Cornerl in March 2023 in one of the main shoppirig cenlig in Derry. We signed a 12 month lease. refuiblshed tiled and filled out the shop withln 6 weeks opening al Easter 2023. The charily has been perfortning extremely well and we are aiming lo have 8 small operating profil in the fiisl 12 months after all opening expenses have been cleared. 2.. HURT have delivered a nutnber ol programmes thi5 year a5 part ol its Social Enterprise start up exceeding planned income and continued lo expand and develop ils training capability lo meel an increasing demand. Through a successful parinersh1p with Busines5 in the Comtnunity we facilitated over 12 programmes W51h local businesses lo raise awareness of our services and forge links for future paid engagement with the companies. 3.. HURT oiganlsed a number of charity events this year induding Paws for Thought, and Comedy nighis which in addition lo generating income for the charity conlrfbuted to raising our profile and significantly increasing our social media presence. 4.. HURT were successful in an award ol Ihree years fundlng by a philanlhropisl lo continue lo deliver essential services lo vulnerable elienls and lacililale awareness programmes for schools. 5.. Drying Out Campaign partnership with the Bentley Group of 8 bars and restaurants lo promote no lo Low alcohol, wllh a percentage of sale donated lo the charily. 6.. We delivered corporate Iraining with Innei Clty Trust, Find Insuran, DUPONT and Allstale Insurance
Have Your Tomorrow's IHURTI Registered number: N1068942 Trustees, Annual Report Following risks identlfied in lasls years report HURT undertook a nutnber of actions to minimise and miligale iisk ensuring the long tem) viability ol Ihe charity. To spread the income Sour required lo maintain Ihe services we developed further training inilialiv&s and partnerships with a broader range ol potential lunders from eorporate and commercial clients to community and training groups. The fund raising ventures increased to Include a more diverse range of aclivilies. Revampéd our sorjal media presence to reach a greater number of followers and potential donors. We carried out a skills 8n8lysis of the HURT Board and iecruiled a nuinber of key people lo addrèss the needs identified such as in Finan, health, and markeling. Actlvlty Viability and opportunlty Income Slreams . Matkeling ,social media Comment Facilitation of accrediled courses in Ihe North Wesl HURT promoted these through Chambei of Commerce Connected magazine which has 300 business connecllons. Develop a bespoke Greater dtsmand programme with thè especially as over Ihe community counter and pharmacisl. prescrlption mlsus& increase. Protnole as lee paying per p8rticipanl. Develop joint Unions have Inltlatlves wllh the approached HURT to unions for worklor design training Iraining programmes. Develop online Due lo reslricled marketing lo support storage In shop larger the charity shopl items such as lumiture or suites cannol be acootnrllodaled. Gr8al potential with this as many unions require training Trial run with virtual shop has been successful. Conslder developlng and marketing this. Conslder larger Could be viable if g&ographic81 reach for sufficienl participants workforce Iraining iectkjiled. such as Bellasl, Rep of Ireland. Test the market and calculale options. Considerjoint applications for PEACE 5 programtnes Numerous potential Oplions to lender as lead or sub lor some of these lender opporiunilies tenders. over Ihfy next 12 months with over 60 contracls
Have Your Tomorrow's IHURTI Registered number.. N1068942 Trustees, Annual Report Benèflts to the end users and wlder soclety The directors are satisfied that the perfoirnance of Ihe company during Ihe year, in terms of both financial and opeialional results, is in line with the charity's constitution and key Objecti5. Flnanclal r&vlgw (including reserves policy) The nel incorne for the year was £16,22712022 - £57,160). Total funds and reserves al the end of the financial year were £349,32412022 - £333,097>. The charity aims to have unrestricted reserves available to cover appioxirnalely the value of 6- month ongoing running costs. Based on the financial statements lo 30 April 2023, this would eouale lo £196.230. The current level unrestricted reserves lincluding designated reserves) exed Ihis laigel. The Iruslees are confident that the charity will be able lo continue lo achieve this objeclive lor the foreseeable future given the predicted funding streams. Plans for futurè periods There are no significant changes planned for the forthcoming financlal year. The Iruslees will continue to govern the cornpany in line with the conslitLJlion in order lo achieve the objectives noted above. Structure, governancè and manag8ment The charity is a charitable company limited by guar8nlee. The charity Is governed and rnanaged by the board of diieclors. The directors who served thè company throughout the year are shown on pages 1 and 2, together with details of the regisleied office and olher professlonal 8dvisor5. The board of directors carry out Iheir governance role throughout the year by way of me8lings every 6 weeks lo review the performance of the oompany and to make d8cisions regarding the ompany's financial and operational rnallers. The directors govern the activities of the company in line wllh the objectives set out in Ihe governing docLJmenls of the charity. namely the Memorandum and Articles ol Association and the charlly's constilulion.
Have Your Tomorrow's IHURTI Registered number.. N1068942 Trustees, Annual Report Trus188s' responsibilities The trustees, who a also Ihe direclois of the company, are responsible for preparing the Annual Report and the financi81 statements in accordance with applicable law and regulations. Company law requlres the trustees lo propare financial statements lor each finanGial year. Under that law the trustees have elected lo prepare the financial statements in accordance with United Kingdom Generally ACpIed Accounling Practi Iuniled Kingdom Accounting Standards and applicable lawl. The Iinancial slalements are required by law Io give a true and lair view of the state of affairs of Ihe company and of the profil or10ss of the company lor that period. In preparing these rinancial 51aletnents, the trustees ar8 required lo.. select 5Ultable accounting policies and then apply them consislenlly., make judgernenls and eslimales that are reasonable and piudent., prepare the financial slalements on the going concem basis unless il 15 Inappropriate lo presume that the company will continue in business. The IrLJStees are responsible lor keeping proper accounting recoids that disclose with reasonable accuracy al any time the finan¢i81 position of the cornpany and enable Ihetn lo ensure Ihal the financial slalernents comply with the Cotnpanies Acl 2006. They are a150 responsible lor safeguaiding Ihe a55els of the company and hence lor laklng reasonable steps for the prevention and deleotion of fraud and other iiregularilies. Dlsclosure of informatlon to the auditors We. the directors of the company who held office at the dale of approval ol these financi81 statements as sel out above each confirm, so far as we are aware. that.. Iheie is no relevant audit inlomallon ol which the cornpany's auditor is unaware., and the direGlois have taken all steps that they ought to have taken lo make Ihetnselves aware of any relevant audit infortHalion and lo establish that the auditor is awaie of Ihat information. Audltor SJK Charteied Accounlanls are deemed to be reappointed under section 487121 ol the Companies Act 2006. Small company axemptlons This report has been prepared in accordance with the special provisions for small companies under Part 15 of the Companies Act 2006. In approvlng Ihe Trustees, Annual Report, we also approve the Strategic Report included therein, in our capacity as company direclois. On behalf ol the Board Sarah Kyla Company Secretary Approved by the board of dlrectors on 11 Ll
Have Your Tomorrow's {HURTI Independent Audltor's Report to the Members of Have Your Tomorrow's IHURT Opinion V4le have audited Ihe financial statetnents ol Have Your Tomorfow's (HUR Tl Ilhe'charilable company'l lor the year ended 30 April 2023 whi¢h compiise the Statement of Financial Activities, the Balanc8 Sheet and noles lo the financial slat8ments, induding signifirnnl accountino polioes. The finanal reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic ol Ireland Iunited Kingdom Generally Accepted Accounting Praclicel. In our opinion the financial slalemenls.. give a tiue and lair view of the state ol the charitable company's affairs as al 30 April 2023. and ol ils incoming (esources 8tKI applir2b.on of resour$, including its income and expendituie, foi the year ended.. have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice,. and have been prepared in aux)rd8nce with the requirements ol the Companies Ad 2006. Basis for oplnlon We conducted our audit in accordan with International Standards on Auditing IUKI IISAS IUKII and applie2ble law. Our responsibilities under those slandaFds are further described in the auditor responsibilities lor the audit of the financial statements section of OUF report. We are independent ol the charitable ex)mpany in accordance with the ethical requiretnents that are relevant lo our audit of the financial slaletnents in the UK, including the FRC'5 Elhical Standard, and we have fvlfilled our other ethical responsibilities in accordance with these requirements. We believe that Ihe audit evidence we have obtained is sufficient and 8ppiopriale lo provide a basis for our opinion. Conclustons relating to going concern In auditing the finanaal slalements. we have conduded that the Iru5tees' use ol the going conoein basis ol accounting in the preparation of the financial sialemenls is appropriate. Based on the work we have performed. we have not identified any material uncertainties relating to evenls or conditions Ihat. individually or colle¢live1y, rnay cast Significant doubl on the charitable company's ability to Continue as 8 going conrn lor 8 peiiod ol at least trwelve rronlhs from when the financial statements are authorised for issue. Our resptsnsibilities and the responsibilits.es ol the trustees with respect to going wncem ale desuibed in the ielevanl sections ol this report. Other informatlon The other inforMatn comprises the information included in the Iru51ee5' annual report2, other Ih8n the financial statements and our audiloff 5 report theon. The trustees are responsible foi the other information. Our opinion on the financial statements does r)ol cover the other information and, exp( to the exlenl othetwise expliutly staled in our reptsrt, we do nol express any forrn of assuran conclusion Ihereon. Our responsibility is lo lead the other information and. in doin9 so. consider whether the other infoitnab.on is materially inconsistent with the financial statements or our knththedge obtained in the course ol the audit or otheNise app88is to be malerially misslalod. If we identify such material inconsistencies or apparent maÉerial misstslemenls, we are required to determine whether this gives rise to a malarial misstalemBnt in the finanaal stalemenls themselves. 11, based on the wc>rk we have perfornpd, we conclude that Iheie is a malerial misslalernent ol this other inlcKmalion, we are required lo report trat lacL We have nothing to reFK)rt in this regard, Oplnlons on other tnatters prèscrlbed by the Cotnpanles Acl 2006 In our opinion. based on the work undertaken in the course of the audit.. the information oiven in the trustees, report prepared for the purposes ol company law, for the finanri81 year lor which the financial statements are prepared is consistent with the financial statements., and the direclors, report induded within the trustees. report has beer) prepared in 8CCQfdance with applicable legal requiremenis.
Have Your Tomorrow's (HURT) Independent Auditor'5 Reportto the Members of Have Your Tomorrow's IHURT Matters on whlch we are required to report by exception In the light ol the knowledge and understanding ol the chaiilable company and its environment obtained in the course of the audit. we have not identified material mis5tztemenls in Ihe directors. report included within the Iruslees, report. We have riothing to report in respect of the following matters in r&lation to which the Companies Aci 2006 requires us lo report lo you if, in our opinion". adequate aco)unling records have not been kept. Of returns adequale lor our audit have not been re1Ve from branches not wsited by us., or the financial statements are not in agreement with the accounting records and retums,. or rtain disclosures of directors. remuneration specified by law are not made,. or we have not received all the inloFmalion and expl3nalion5 we require for our audit., or the trustees were not entitled to prepare the fin8n¢i8151atements in accordance with the Small companies regime and18ke advantage ol the sm811 companies, exemptions in preparing the directors, report and from the requirement lo piepaie a strategic report R09ponslbllities ol directors As explained more fully in the tiustees. responsibilities statement set out on p3ge 5, the trustees (who are a150 the directors ol the charitable company for Ihe purp088s of company lawl are responsible for the preparation of the financial statements and lor being satisfied that they give a true and lair view, and for such inleinal conlrol as the Iru5tees d81eimine is necessary to enable th8 prepai8b.on ol finanrial stat8ments that are tree frorn rn816rial mis51atement, whether due lo frau(S or error. In preparing the financial slalemenls, the trustee5 are responsible for assessing the charitable company's ability lo continue 8s a going conrn, disdosing. a5 applicable, mallers iel8led to going concern and using the going concern basis ol a¢counling unless the trustees either inlelld to IFquKJale Ihe charitable company or lo ase operations, or have r re81islic allemative but to do so. Auditorf5 r•sponslbllltles for the audit tsf the flnan¢ial statements Our objectives are to obtain re850nable assuran about whether the finanaal slaternenls as a whole are free frotn mal81ial tni55tatement, whether due to fiaud or error, and to issue an auditors report that indudes our opinion. Reasonable assurance is a high level ol assurance, but is not a guarantee that an audit conduded in accordance with ISAS IUKI will always detect a malefial misstatement when il exists. Misslaternents can arise from fraud or error and are considered rnate81 if. individually or in the aggregate, they could re8sonably be expected lo influence the economic decisions ol users taken on the basis ol these finana81 statements. Iiiegularilies, including fraud, ar8 instances of non-compli8ncB with laws and regulations. We design procedures in line with our responsibililies. outlined above, to detect material misstatements in respect ol irregLtlarities, including fraud. Because ol the inherent lirnilalion5 01 an audit, there is 8 risk that we will not delecl all irregul81ities, including those leading to a materia1 missialemenl in the financial statements or non-complianTr with regulation. This risk increases the More that cornpliance with a law or regulation is removed from Ihe event5 and transacb.ons reflected in the financial statements, as we wll be less likely to becotne awaie ol instances of non-compliance. The risk is also gre8ter regarding irregularitie5 occurring due to fraud rather than errol. as fraud involves intentional Conalment, forgery, collusion, omission or misiepresentation. As part o18n audit In accordance with ISAS IUKI, we exercise professional judgtnenl and maintain professional sceptlclsm throughout the audit. We also". Identify and assess the risks of material Fnisslatemenl ol the financial statements, whether due to fraLJd or error, design and perfoirn audit prOdre$ r85pon5ive to those risks, and obtain audit evidence that is suffiaent and appropriate lo provide a basis lor our opinion. Thè risk of not delecling a tnalerial misslaternent resulting from fraud is higher than for one resulting from error, as fraud tnay Involve collusion, forgery. intentional omissions, misrepresentations, or th8 oveiiide ol internal control. Obtain an understanding ol internal control relevant to the audit in order lo design audit procedures that are appropriate in the arcumstances, bul not for the purpose ol expressing an opinion on the effectiveness of the charitsble company's internal control. Evaluate the appropiialeness ol accounts.ng poliaes used and the reasonableness of acLounli estimates and related disclosures made by the directors. Conclude on Ihe approprialene5s ol the trustees, use ol the going conrn basis of accounting and, based on the audit eviden oblained. whether a material UnrtaInty exists related to events or conditions that may cast significant doubt on the charitable company's ability lo continue as a going concern. 11 we conclude that a material uncertainty exists. we are required to draw atlBntion in our auditor's report lo the related disdosures in the financial slalemenls or. if such disclosures are inadequate. to tnodify our opinion. Our conclusions are based on the audit eden obtained up to the dale of our audito¢s report. However, future events or conditions may cause the charitable cotnpany to cease to ¢onlinue as a going cncern Evaluate the overall presentation, structure and conlenl ol the finanaal stalemenls. induding the disclosures, and whether the financial statements represent the underlying Iran58ctions and evenls in a manner that achieves fair presentation lie. gives a Ifue and fair viewl.
Have Your Tomorrow's (HURT) Independent Auditor'5 Report to the Members of Havè Your Tomorrow's IHURTI We comrnunicate with those charged with governan reg2rding. 8tnong other rnalleis, the planned scope and timing of the audit and significant audit findings. including any signific8nl defiaencies in internal control that we idenlify during our audit. Use of our report This report 15 made solely to the ch81itable company's rnember5, as a body, in acwrdafjce with Chapter 3 of P8rt 16 01 the Companies Act 2006. Our audit work has been undertaken so that we might slate to the chaiilable company's members those matters we are required to stale lo them in an auditorfs report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume iesponsibilily lo anyone other than the charitable company and the charitable company's rnetnbeis as a body, for OLJf 8udit work, lor this report, or for the opinions we have formed. Mr Stephen Kennedy for an¢J on behalf of SJK Chart•red Accountants Chartered Accountants & Regi5terod Auditors 8 Brldge Road Cralgavon Ntsrthern Ireland BT67 OPF 14 November 2023
Have Your Tomorrow's (HURTI statement of FlnancSal Activities for thè year ended 30 April 2023 Notes Deslgnated Unrestrlcted Restricted 2023 2022 Income and endowments frorn.. Charitable activlieS Donations and legacies Income from olher tradSng acliwtles 120,768 228,940 349,708 20.662 38,316 329,920 8,gOD 38,864 20.662 38,316 Total income 120,768 58,978 228 940 408,686 377,684 Expendlture on: Charitae activities Governance cost8 Raisin9 funds 112,889 7,641 5,272 234.678 352,819 7,641 31,999 302,130 6.693 11,701 31.999 Total expendSture 120,510 5,272 266 677 392.459 320.524 Net Income I lexpendlturel 268 53,706 137.7371 16,227 57.160 Transfers befv4een funds Net movement In fundg 258 $3,706 137,7371 16,227 57.160 Reconclllatlon ol funds- Total funds brought forward 132.670 200.427 333,097 275.937 Total fund5 carrled foNard 268 186376 162.690 349.324 333,097 All incotne and expenditure derive from continuing activities The 5talernent of financial 8clivilies includes all gains and Ios585 iecogni5ed the year
Have Your Tomorrow's IHURTI Balance Sheet as at 30 April 2023 Notes 2023 2022 Fixed assets Intangible assets Tangible assets 12 13 650 21.482 22.132 2,850 17,615 20,465 Current assets Oebtors Cash al bank and in hand 14 10,170 326,319 336,489 12,267 307,474 319,741 Creditors: amounts falling due wlthln one year 15 {9,297} {7,1091 Net current assets 327,192 312,632 Total assets less current Ilabllltles 349,324 333,097 Net assets 349,324 333,097 Charity funds Designated Unrestricted Restricted 14 15 15 15 258 186.376 162.690 349,324 132,670 200,427 333,097 Total charity funds These fi'nancial statements have been prepared in accordance with the special provisions for small companies under Part 15 of the Companies Act 2006 and "Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with Ihe Financial Reporting Standard applicable in the UK and Republic Of Ireland (FRS 1021" The directors confirm that". lil For the year ended 30 April 2022. the company was entitled lo exemption from audit under section 477 01 the Companies Act 2006 relating to small companies., li1} The members have not required the company to obtain and audit of ils accounts for the year in question in accordance with section 476; the directors acknowledge their responsibility for complying with the requirements of the Companies Act 2006 with respect lo accounting records and the preparation of accounts., {iv) These accounts have been prepared in accordan with the provisions applicable to companies subject to the small CoMpaneS regime These financial statements were approved by the directors and aulhorised for issue on 14 November 2023 and are signed on their behalf by.. JC11. Johna han Hegarty Chairperson Irene Hewltt Vlce-chalr 10
Have Your Tomorrow's {HURTI Notes to the Accounts for the year ended 30 April 2023 1 Accounting policies (i) General informalion and basis of preparation Have Your Tomorrow's IHURTI 15 a charitable company limited by 9uaranlee in Northern Ireland. In the event ol the charity being wound up, the liability in rtsspecl of the guarantee is limited lo £1 per member ol the charity. The address of the registered office is given in the charily information on page 1 01 these financial slalemenls. The nature of the charity's operation5 and principal activities are the relief ol sickness and preservation of health of people suffering from the effects of drug and alcohol dependency, support for their families, friends and carers by the provision of counsellin9 and supportive help lo those people who are in need who would not otherwise be able l(> access such 5ervi¢es through lack of means. In addition, the ¢harily offers training of individua15 01 groups in the provision of ¢ounselling and supptsrt lo advance education about drug and alcohol dependency from the point ol view ol the 5etvice user as well as the families, friends and ¢8r$, lo foster an atmosphere ol mulual support among people experiencing the effects of drug and al¢ohol dependency and their families, friends or carers and lo raise awareness for the benefit of the public about the effects Df drug and alcohol dependency and associated illness and rnelhods of prevention or managernenl of such illness. The Charity conslilules a public benefit enlily as defined by FRS 102. The financial slalemenls h8ve been prepared in accordance with Accounling and Reporting by Charities.. Slalemenl of Recommended Practice applicable lo charities preparing their ac¢ounls in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021 issued on 16 JU 2014 las updated through Update Bulletin 1 published on 2 February 20161, the Financial Reporting Slandaid applicable in the United Kingdom and Republic tsf Ireland IFRS 1021, the Charities Act INI) 2008, the Companies Acl 2006 and UK Generally Accepted Practice as il applies from 1 January 2015. The charity has applied Update Bulletin 18$ published on 2 February 2016 and does not include a cash fltsw slalemenl on the grounds that il is applying FRS 102 SecliDn 1A. The financial slalemenls have been prepared lo give a 'lrLJe and fair, view and have departed from the Charities {Accounls and Reportsl Regulations 2008 only lo the extent required lo provide a 'lrue and fair view,. This departure has involved following the Ac¢ounling and Reporting by Charities.. Slalemenl of Recommended Pra¢lice applicable lo ¢harilies preparing their a¢¢ounls in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021 issued on 16 July 2014 rather than the Ac¢ounling and Reporting by Charities.. Slalemenl of Recommended Pra¢li¢e effective from 1 April 2005 which has since been wilhdiawn. The financial slalemenls are prepared on a going concern basis under the historical cost convention, modified lo include Certain items al fair value. The financial slalemenls are presented in sterling which is the functional currency ol the ¢harily. The significant accounting policies applied in the preparation of these financial slalemenls are sel out below. These policies have been consislenlly applied lo all years presented unless otherwise slated.
Have Your Tomorrow's IHURTI Notes to the Accounts for the year ended 30 April 2023 (11) Income recognition Incoming resources from generated funds consists of income from fees and service5 generated by the charity from ils main charitable aclivilies. All in¢oming Tesources are included in the Slalemenl of Finan¢i81 Activities ISOFAI when the chaiily is legally enlilled lo the income after any performance conditions have been mel, the amount can be measured reliably and il is probable that the income will be received. Incoming resources from ¢harilable aclivilies consists ol grants reiVed from various funding bodies lo assist the charity in achieving ils objectives. Grants of this nature are recognized in the Slalemtsnl of Financial Activities when the charity is legally enlilled lo Ihe incorne and all preconditions for receipt of the funds have been mel. (iii) Expenditu recognition All expenditure is accounted for on an accruals basis and has been classified under heading5 that aggregate all costs related lo the ¢81egory. Where costs cannot be directly allributed lo particular headings they have been allocated lo aclivilies on 8 basis consislenl with use of the resouices. Staff costs have been allocated on the basis of lime spent on each of the main aclivilies of the charity, which are.. Charitable aclivilies Ilhose activities associated with the charity's objects) Governance costs Imanagemenl and administration of the charilyl Irrecoverable VAT is charged as an expense against the aclivily for which expendilure arose. (iv) Fund accountlng Resliicled Funds Incoming resources ol the company which are provided for a specific purpose, together with the resources expended to which they relate, form part of the reslricltsd funds ol the charity. Unresliicled Funds Incoming resources which are generated by the charity'5 own efforts or provided with no specific preconditions. logelher with the resources expended lo which they relate, are disclosed as part of the unreslricled lunds ol the ¢harily. (v) Flxed assets, depreclatlon and amortisatlon Fixed 8ssels are slated al historical cost. Depreciation and amortisalion is calculated so as lo write off the cost of an asset, less ils eslimaled residual value, over the uselul economic life of that asset as follows.. Office equipment, furniture and fixlures 12.5°/o slraighl line Software 20ts/0 slraighl line (vi) Debtors and creditor5 re¢elvablelpayable wllhln one year Debtors and creditors with no slated interest rale and receivable or payable within one year are recorded al ITansa¢lion price. Any losses arising from impairment are recognised in expenditure. (vi) Going concem The financial slalemenls have been prepared on a going concern basis as the Iruslees believe that no material uncertainties exist. The Iruslees have consid6red the level of funds held and the expts¢led level of income and expenditure foF 12 months from aulhorising these financial slalemenls. The budgeted income and expenditure is sufficient with the l&vel of reserves for Ihe charity to be able lo continue as a going concern. 12
Have Your Tomorrow's {HURT) Notes to the Accounts for the year ended 30 April 2023 2 Net income for the year 2023 2022 Nel in¢c>min resources are slated after char Director's emoluments Depreciation of owned fixed assets Amortisalion of inlangibles Auditors, remuneration 2,842 2,200 3,060 2.807 2,200 1,920 3 Income from charitable activltles Deslgnated Unrestrlcted Fund5 Fund5 Restrl¢ted Funds Total Fund5 2023 Total Funds 2022 National Lollery Fund - Seeds of Hope National Lollery Fund Awards lor all DoTtnanl Accounts Nl D.S.D. Halifax Foundation Derry & Slrabane Council - PCSP D.C.S.D.C.- Peace IV Derry Credit Union International Ireland Fund Special giant funding Community Foundation Nl Victoria Homes General funders 67,299 67.299 78,369 9,406 24,958 10,073 49.9fj5 12,462 4,400 6,792 49,915 12,462 4,400 6,792 20,138 500 76,796 100,000 4,400 85,572 85.572 120.768 120,768 2,500 2,500 5.280 120,768 228.940 349,708 329,920 4 Donation5 and legacie5 Deslgnated Unrestrl¢ted Fund5 Funds Restricted Funds Total Fund5 2023 Totsl Funds 2022 Donalions & sponsorships 20,662 20,662 8.900 20,662 20,662 8,900 S Income from other trading activities Designated Unrestrlcted Funds Funds Restrlcted Funds Total Funds 2023 Total Fund5 2022 Shop income (Quirky Corner) Fundraising events Training and developmenl 8,829 22,007 7,480 8,829 22,007 7,480 32,552 6,312 38,316 38,316 38,864 13
Have Your Tomorrow's {HURTI Notes to the Accounts for the year ended 30 April 2023 6 Expenditure on charitable activities Deslgnated Unr85tri¢ted Funds Funds Restricted Fund5 Total Funds 2023 Total Funds 2022 Wages and salaries Pension contribulitsns Slafl training Travel expenses Volunteer expense5 Therapist and materials Counselling and development Project and programme costs Rent and rates Heal, light and power Insurance Cleaning and consumables Repairs and maintenance Telephone and inlernel Postage, slalitsnery and sollware Advertlsing and promotion 20th anniversary Costs Charily shop purchases Admin and general expenses Accountancy fees Auditor's remuneration Course facililalion, verification and certlicales Consullan¢y and professional Bank ¢harges Oeprecialion charge Amortisalitsn charge 32,362 91 1,152 1,846 1,614 6,021 27.760 5,487 10,131 1.335 1,041 1,794 766 747 4,252 285 134,213 7,292 4,083 11.602 1,197 4,085 16,550 2D,812 7,535 756 954 1,136 1,393 1,157 3,431 4,079 166,575 7.383 5,235 13,448 2,811 10,106 44,310 26,299 20.895 2,091 1.995 2,930 2.159 1,904 7,683 4,426 143,851 7,382 3,243 9,761 374 12.631 40,565 31,259 16,503 2,250 1,350 2,612 2,555 2.015 4.792 1,666 1,424 3,229 62 344 344 2,256 1,505 3.060 19,976 120 266 2,842 2,200 352,819 { 120} 275 1,920 13,826 2,376 356 1,560 1.800 8.936 1.230 1,140 6,006 120 144 263 238 2,807 2,200 302,130 281 2,561 2,200 234,678 112.869 5,272 7 Governance costs De$lgnated Unrestrlcted Fund5 Funds Restrl¢ted Funds Total Funds 2023 Total Funds 2022 Wages and salaries 7.641 7,641 6,693 7,641 7.641 6.693 8 Expenditure on raising fund5 Deslgnated Unr85tritted Funds Funds Restricted Fund5 Total Funds 2023 Total Funds 2022 Wages and salaries 31,999 31.999 11,701 31,999 31.999 11.701 14
Have Your Tomorrow's {HURTI Notes to the Accounts for the year ended 30 April 2023 9 Auditorfs remuneratlon The auditor's iemun&ralion amounts lo an audit fee of £3.06012022- £1,920). There were no a¢¢ounlancy or olhtsr non-audil services provided by Ihe auditor lo the charity. 10 Trustees and key management personnel remuneratlon and expense5 The Iruslees neither received nor w8ived any remuneration during the year12022 £Nill. 11 Staff costs and employee beneflts The average monthly number of employees during the year wa5 as follows.. 2023 No. 2022 No. Raising funds and governan¢e Charitable activities 10 The total staff costs and employee benefits were as follows: 2023 2022 Wages and salaries Social se¢urily Pension conlribulion costs 199,438 11,081 3,079 213,598 153.805 12.744 3,078 169,627 No employees received lolal employee benefils (excluding pension coslsl of more than £60,000. 12 Intangible fixed assets Software Total Cost Al 1 May 2022 16.050 16,050 AI 30 April 2023 16,050 16,050 Amortisation Al 1 May 2022 Charged for the year AI 30 April 2023 13,200 2,200 15.400 13.200 2,200 15,400 Net book value AI 30 April 2023 650 650 AI 30 April 2022 2.850 2.850 15
Have Your Tomorrow's IHURTI Notes to the Accounts for the year ended 30 April 2023 13 Tangible fixed assets Office & computer equipment Total Cost Al 1 May 2022 Addilions AI 30 April 2023 63,351 6,709 70.060 63,351 6,709 70,060 Depreclatlon Al 1 May 2022 Charge for the year AI 30 April 2023 45,736 2,842 48,578 45,736 2,200 47.936 Net book value AI 30 April 2023 21,482 22,124 AI 30 April 2022 17.615 17,615 14 Debtors 2023 2022 Funding debtors Prepayments 10,170 12.267 10,170 12,267 15 Creditors.. amounts falling due wlthln one year 2023 2022 Bank overdrafts and credil cards Other laxes and social security Trade creditors & accru81s 1,302 2,209 5.786 9,297 45 2,404 4,66a 7,109 16
Have Your Tomorrow's (HURT} Notes to the Accounts for the year ended 30 April 2023 16 Related party transactions There were no transactions with related parties during the year that require disclosure und&r Companies Acl 2006 or under the Charities SORP 2015 IFRS 102}. 17 Tax status The company is 8 registered charity for lax purposes (reference number XR 626081 and 15 exempl from corporation lax on any income or capilal gains arising. 18 Company limited by guarantee The company is limited by guarantee and, therefore, there is no issued share capital. Every member of the company undertakes lo contribute lo the assets of the company in the event ol il being wound up during a period in which they are still a member of the Cornpany, including a period of one year from the dale that they ceased lo be a membei, pioviding the debts were incurred during their period a5 8 member of the company or the debt relate5 to costs and expenses ol a winding up. The liability of each member in such circumstances is limited lo £1. 19 Funds Designated Unre8trict8d Funds Funds Restricted Funds Totsl Funds 2023 Tota Funds 2022 Funds brought forward 132,670 200.427 333,097 275,937 Nel income lor the year Transfers between funds for the year 258 53,70S (37,7371 16.227 57.160 Funds carried forward 2S8 186,376 162.690 349,324 333,097 Fund de5criptlons'. {al Unreslricled funds General unreslricled funds consist of incoming resources which are generated by the ¢harily's own efforts or provided with no spe¢ili¢ preconditions, together with the resource5 expended to which they relate. These usually con5151 of monies generated from fundraising, donations and the provision of Iraining services and courses lo external third parties. Ibl Desi naled funds Designated funds are incoming resources which are unreslricled in their nature bul which have been internally designated by the charity lo be used for a particular purpose or expended based on ils own internal budgeting system. Such funds are not subject lo any re51riclions sel by those funders external lo the charity. Ibl Restricted funds Restricted funds consist of incoming resour¢es which are provided lor a specific purpose, together with the resources expended Its which they relate. These usually consist ol government grant assistance for particular projects carried out by the charity. 17
Have Your Tomorrow's IHURTI Notes to the Accounts for the year ended 30 April 2023 20 Analysis of net assets between funds Designated Unrestricted Funds Fund5 Re$lrl¢ted Funds Total Funds Fixed assets Debtors Cash al bank Current liabilities 22.132 10,170 139,685 19,297} 22,132 10,170 326,319 19,2971 258 186,376 Total 258 186.376 162,690 349 324 21 Going concern The directors have given due consideralion on the ability and capacity of the ¢harily lo continue lo operate as a going ¢oncern. In making their a55essmenl. the dire¢lors have Considered a period of 12 months and beyond from dale ol approval of Ihese financial slalemenls. As a result of the above as5essmenl, the directors are satisfied Ihal the charity can continue lo operate successfully for the foreseeable future. The financial statements are therefore prepared on the going concern basis. 18