ONDC ST TEMEwr ED 31ST FINANC YEAR E CHARfTY RKGISTRATION NUMBER NIC 101840 . O'F SHEARER CHARTERED ACCOLryTANTS AND STATifTORY AITDITORS . 547. FALLSROAD :.... . ..:_.. BELFAST
ES BEY CONFLlCr. AL STATE NTS ED31sr FO THE YEA . Officers and other information Report of the Independent Aceountsnts to the Trustees, Accountin8 Policies Siatement of Financial Activities (incorporating the income and expenditure account) Balance Sheet Notes to the Financial Stst-
FA IES BEY CONFLICr. IAL STATEMENTS 11 TIIE YLAR LND AN OTHER INFORMATION. Trustees Anthony Clarke Caroline Moffett Sharon Bailey . Cartherine Bickerstaff . . WinÉfred Mcconnell Nicholas Magee Registered Office . 56 Tennent Street BT13 3GB . A¢countÉtDts OHara Shearei Chartered Accountants . & Statutory AuditoiE 547 Falls Road BeLfasl BTI19AB Bankers . Danske Bank . Donegall Square West .Belfast BTI 6JS Charity Registi'ation -. umber Ntc 101840
SBKY FO THEY NT INDEPENDENT EXAMINER'S REPORT TO THE TRUrEEs OF FAMILIES BEYOND CONFLICT ON THE UNAUDITED FINANCIAL STATEMENTS I report on the accounts of Fathili¢s Beyond Conflict for the ye8r ¢nded 31 March 20?3, which aYÈsel out on pages 6 aud 7. ' R&spe¢tive responslbilities of charlty trustees and the examiller . As'ihe ¢haiity'S tsustees you are r¢sponsib"l¢ for th¢ preparation of the &c¢ounts in aordanCe with thtrCh&i'ities.A¢t (Northern Irelatkd) 2008. It is Iry responsibility to.. ' cxanine the.a¢couhts"Ullder se¢tion 65 of.the Charitie5 Act follow the proceduiEs laid down in the Beneral Ditections given bythe Commission under se¢tiory 65(9)(b) of the Charities Act • state whetlier particular Inatt¢iT have Come to My.atte.ntio..." Basffis of"Independeht.Exxmlner'5 report .1 have examiiied your charity accounts as required under section 65.of the Charities Act and my . exiinitiation tIled1)Ul itt attordttttce with the gtncrnl Diteoli011SÈiven by the Ch¥Jnty colwlS$10 for Northem Ireland under Section 65(9)(b) of the Charities Act. My eAttInation included a revlei¥ of the accounting records kept by the ¢harity and a ¢ompw750Th of thc accounts pres¢nted with those records. It W8s"ats0 included eonsiderntion or any unusii.al it¢ms or disclosures in tl)e accounts, and s¢¢king explanafiong fivm you as Chlty trustees ¢oncen)ing any.su¢h matters. My role ks to"state svhether arty material matters have ¢oine"tD my attention giYing".ine cause to beli&vv. . "That aecounling records" wiye not kepl in"ticcordance with section fjj of th¢ C"harities That"the aocounts do not accord.with those accounti[.retOrdS ' Tliat the aecounts do not comply..with the accounting. requirements of tlie Charities Tiiat thei'e is #urther inforniation needed for a proper.uriderstauding of the.accounts to . be reached. Independent examinei 5 Statemellt I Iiave ¢omFleièd m:¥ e.xau]i4ation and have no concern5 ill Tespect of the matteTS (l! to (4) list.ed above and. in ColeCtion w..th follovijnrF the direction5 of the Charily Q)tniiiiision foi. Nortliem Ire..and." i have tound no mattels tliat reqLiire"drawing to y.our attention. L.4WREN.CC SIIE..i¥RER F.CA.. SéniDi-Statu¢ory Audltor roR AND ON BEH.4LF or O'HARA SHRER. Statutory Attditor . . O'H.4RA SHEARER CHARTERED ACCOL.14T.4YT5 AYD St.4TLTORY AI!DrroRS 5&7.-#lis Ro .Belfast BTII 9AB Dated: 8th Apyil 21124
ILIE.8 BEYOND CONFLicr ENDE 31S CH20 EKr Gpo AecouDting Convention and B28is of Aceounting The fLnancial statements have been prepared under the historical cost convention, The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Siarnent of ReGommended Practice applicable to charities preparing their accounts in accordance with the b'inan¢ial RL'porting Stalld8rd which upplics in tlie UK &id Republic ofir¢laNd (FRS 102) (effectiv¢ l.January 2015) - (Charities SORP (FRS 102)),.the Financial Repoiting Stand applicable iii tjie UK and Republic of Ireland (FRS 102. Illcome Recognition Income is recogniged when the Charity has entitlement to the funds, any perfornwice conditions attached to the item(5) of income have been meL it is probable that the income will be received and the amount can be measured reliably. Iterest ke¢eivable Interest on funds held is included when receivable and th¢ amount Can be MeaSud reliably. this is nonnally iipon notification of the interest paid or payable by the Bank. Resourceg Expeoded All expenditure is accounted for on an accruals basis and is classified under headings that aggregate all.. costs related to the category. Fundraising cosls include the costs of advertisin& producing publicatÉons printing and mailing fundraising material, and staff costs in these areas. Costs of ¢haritabl¢ activlties include direct expendittire incurred through operntional activities. Goiiemance oosts represent the costs associated with the governance arrangem¢nts of die charity which relate to the general running of the charity as opposed to thosc costs associated with fuiidraising or charltable activity. Fixed Assets All tangible fixed assets are recorded at cosL
EY ATEMEN ENDEID 31 RC 23 Repairs and Rene*als All repaiis and renewals are written off as incurred Pension cos.ts The eharlty does currently opei'ate a pension scheme. . Debtors and Prep8yments Ti'ade debtois and other debtors are rècognised at the settlement amount due after any discount offered. Prepayin¢nts air valu¢d Elt tlie amourtt prepaid net of any trade discounts due. Creditors aud Provisions Creditors and pi'ovisions.atE re¢ognised where the charity has a pi'esent obligation resulting from a past eventthat wilI.probably result in the transfer of funds tr) a third party and the amount due to settle the obligation can be meaSUd or estimated reliably. Creditors and provisions are normally recognised at theii. settlement amount after ilEowing for any trade discounts due. Financial Instruments The Charity only lias financial assets and financial liabillties of a kind that qualify as basic financiul instruinents. Basic financial instruments are initially recognised at transaction value and subsequently measured at their 3ettlcment value wtth the exception of bank loans which are subsequently measured at amortised cost using the effectiv¢ interest method. Torelgn Currerneies onetary asset5 and Jiabilities in foreign currencies are translated into sterling at the rates of exchange rilling at the balance sheet date, Transactions in foreign currencies are translated into sterling at the rate of exchange rulino at t4e date of.the transaction. Exchange differences are taken into account in aii"ii ing at the net moveinent in funds.
IL NCL4L STATÈMENTS il INC po Fund Attcpuntitsg Unrestricted fun& are generaI fund8 that are available for use at the Trustces, discretion in fttytherance of th¢ objectives of the charity. Designated Ojnds. 4re unresfricted ndS Set aside by the trustees out of untestricted funds for speoific future pui'poses. Re51TiCt¢d funds are those given for in a particlllar or for specific wrpose4 the use of which Is re5tii¢ted to that area or pui'pose: Rèserves Poliey Unr¢stt"icted funds 8J'e ned to provide funds which can be applied to swific projects to enable , these projects to be undeTtaken at short notice and to cover the running costs of the Ch2rÈty for a limitvd period. should Ih&'e be a significant shortfall in projected incotne. realising fixed assets held for the Charitys us& :..
FATrII cr FLI STATEfvIEKr F FIp4ANCI IES intoi, ftrrLiin Unre8lrfetetl Restritttd EndowAm¢llt TOTAL. TOTAL .Fuuds Fun(Is 21r23 2022 ¢yfES INCOhlEAND CI )LIDOWNMENTS FftOh)I: ' tsonatitsts$ und.legllci Incoine from InVlm¢ Ineome ftom choiithble n¢rivities . Income frorD oilxr tiad1nga¢tiviti. 60.279 TOTAL INCO1£ AND E14DOWNhlEirrs '. EXEfNDITUAE ON:. EkpttriditlllEOn.raisins fuo(b EXpend1th ott ehpritable.adivlties". Otli¢L' expertdituro Net(g4ias)/losses on investments TOTAL tIESOURCES EXPEf4DED 76.835 76,835 Nrf INCOfvIElltxpLNDfFURE) (5,857) (3,9921 3.179 .Trastsf¢rs IxtHÈen f(]nds (50)T 5,8S7 NET fvJOVETriENT IN FtINDS RÉCONCILIATIOP4 OF FLINDS tOTAL FUNDS BROUGTrrr FORWAR 141.3 TOTAL FUNDS CARRIED FORWARD, {1579 79 The Stht¢m¢nt of fiDauciAI Activi(les l#tllld 411 gains and105$¢5 In tbe yeAr therefore • '. SttttemeTht of TotAI Reeogni5ed Cainx and Losses haj kot be¢Th pi'epared ..All Trf tht Abov¢ M4rtoMnly roltil# to ¢oHtin4isEg ae¢lvltk>.
ILIE BEY BALAN T3tST Ll AS CH2023 . 1023 NOTES FIXKD Asswrs Tangible assets CURRENT ASSETS Debtors and prepayments Cash at bank Casli in hano 10 (286) (20) (306) 2,508 (20) 2,488 Creditors: amounts falllng due witbin One year {1,273) (75) . NET CURRENT ASSETSI(LIABILITIES) .. . (1,579) TOtAL ASSETS LESS CURRENT ASSETSI( LIABILrrIES ) (1.579) 2,413 Creditors: amounts falling dlle after More than one year . r4ET ASSETSI(LIABILITIES) ENDOWNMEPIT FUNDS . . EYNRESTRICTED INCO1lE FUNDS (1,579) RESTlItCTED INCOME FUNDS financ ments were approved by tlie dtrectors on 8th April 2024 behalf by: IklAPiAGER . TREASURER . DATE 8di A ril 2024 ATE 8th A ril 2024 The ac£&mpnnying aeeountillg polieie5 JRd notes form part ofthese fingThcial s¢atsmonts
FIN 202 I,. DONATIONS AND LECACIES . ' tIRre8trietsd Restricted Fullds UEtrestrlcted Restrleted Funds Funds 2023 2022 Donulions Lego¢ies 1.865 3.162 3.162 2. INCOlE FRO INVÈSTMENTS ' unrestrict .RtstrAcled Fud$.. . Furtd9" unre3tri¢t Restrlcp*d Fuftd8 Fvtnds 2023 2022. Income trom UK list¢d Ittv¢stmènts Incoine from cash 3. INCOfvIE FROM CHARITABLE ACTIV[E5 Unrestricted Restricted Funds Fud5. U4rt5tricted . Re$trictEd Funds Funds 2023 2U22 'Vlclmg and SurvivoTS Servi¢¢ Victms and Survivors Service- un&'TsNd ¢loivback payablti 'VicDns and SurvSvor5 Servi¢o- SSF additiongl ndINg 'tommunity Foundation Nl 71475 72,475 (1.497) 1.660 70.978 60 279 60.279 IL INCOTrIE FROM OTHER T114DtNG kcfiviTIES . "Uftrestricted .Regtrl¢tsd. Fund$ Unrestricted Restricted Fuftds 2023 Pundrdi5ing PLoe 8
EN 31 S. ÈXPENDITURE ON RAISING FUNDS .Unrestri¢ted Restriete .Funds Futtds UttrestFlCted Restricted. Fund5 Fuuds 2023 20ZZ Promollonal and nd111[Sing.¢0Sts 6. EXPENDITIJRE ON CHARITABLÈ AcfiviTIES .. Unrnstricted RestritÉed Funds F*nd5 UNreslrl¢ièd Re$trlcted Fuiids Funds 2023 Wages tjnd 58laries Pro$roiwn¢ CDS15- soeiol support Prcigrumme CLiSt5- residential, trlps and lunoi Rent ttnd.s¥rvi¢e ¢harge$ 31791. 22.532 11.644 5.4(Kl 243 331 1,109 .Y16 39) 27.539 27.539 8.460 8.460 5.400 243 331 l.k09 976 5.400 255 Light and h¢ot Repairs and Dffi¢e maintenance Telephone and int¢rn¢i costs Priryttng,"postage, and stationery. Insuran Bank and inlerest ohatgeg Sundry ¢xpetK8es 102 120 817 541 164 890 62 890 62 40 76.Ql 76.121 59JSI .Support Costs arid.GovernAn¢t ¢oyts A¢count¥LnV$ remuner&Eioft Other Professiond tees" Depreci¥Atioll' 714 71d TOTAL LVKNDITURC ON CHARITABLE AcfiviTIES 35 60 63 6Q 265
PAfvIILIES BEYof4D CO NOTES TO THb FINANCIAL sTATirNT ENDE RCH 23 7. NET (oifrGOING)IINCOMING RESOURCES FOR THE YEAR This is stated after charglllgl(creditingJ 2023 1027 . Accountants remuneration Depreciation . 8. SALARY COSTS AND EMOLUMEiYrs . 2023 Total sta£fcosts were folIows: Wag¢s and salaiies - key management personnel Wa8es and salaries - other staff Employer social security costs - key management personnel Employer social security costs - other staff Enployer s.ocial security costs - Employment Allowance 3.289 The average monthly number of employees duriiig the year Was as follows." 2023 Number 2022 Number No employees had emoluments in excess of £60,000 (2022: £bfifJ Trnsteks, remuueration and benefits Their were no trustees, remuneration or other bellef.ts for the year ended ) 1st MCh 2023. (2022: £Nil) Trustees, ETpenses There wekn no trustees, expenses paid for the year ended 3 1st March 2023. (2022: £Nil) Page 10
FAMILIES BEY ND CONFLIcr . NOTES TO THE FINANC AL STATEME R TIIE AR ENDED 3 023 9. TANGIBLE FIXED ASSETS Fixtures & Fittings Computer Equipment As at 1st Aprkl 2022 AddLtiong Disposals As dt 3 1st March 21r23 DEPRECIATION . As at I st Ap.ril 202? Ch'ge for yeat Eliminated on disposal As at 31stMarch ?J Ne: book valiie £02) . 'ei oooL value 2022 Page 11
IL ESBE LIC (yrÉs T R THE ENT ST MARCH20 DE 10. DKBTORS: ATrtOVNTS FALLING DUE WITHIN ONE YEAR. 2023 20Z2 Debtots . Prep&yments .1 I. CASH AT BANI< 202), 2&12 '" Danske Bunk- VSS Sirawc Support Fund-main Curren[Aecot . Dan5ke Bank.." VSS- Secondllry CurrentA¢¢ount. (2.975) (2.959). 286) 1508 li eHKDITORS:.AMOUNTS FALLING DUE wrfHIN ONE YEAR". 2013 QtheF taxes and sociol Slity cosls A¢cYuals atKI defen'ed income .. 1.273 . 13..0VEENT IN FUNDS Opening Baknoe¢ . Ineomlng . R¢sov4r¢eg" '.Outgoing ResouTee5 . TrAnsfers. between fmnds." Net M•vemeiit' . IK Fnds 2023. 2022 'Unrestrict¢d Income Wuuds 2.413 {3,992) {1,5791 2,413. Restricted Income.Funds 70,978 (7Q815I.. Pagc 12.
' BKYOND.CONVLicr CIAL sr OTE8 TO T FOR THE YfAR 2023 14, UNRESTRicfED INCOME FUNDS 2023 2022 Balance at 1st Ap.ril 2022 Incothing resources for the year Resources expended for th¢ year . Transfers between funds . Balance at 3 1st March 2023 15. RESTRicfED INCOME.FUPIDS 2023 Balance at I st Apr412022 Incoming resources for tEte year Resources expended for th¢ year. . Transfers between funds 70.978 60,279 (76,835) (60,265) Balance At 3 1st March 2023 16. LEGAL STATUS Fn]lieS Bejond Conflict 15 a recognised Charity within the definition of Section 360(2} Income and Coi'poration Taxes Act I970 by the Cotnmis51onei"s of the.Enland Revenue. Families Bevond Conflict is a Charity registered wtth The Charity Commission for Nort4ei"n Ireland Charity Number NIC 101840. Date of Regists7tion 18th March 2015. Page 13