FAMILIES BEYOND CONFLICT FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024 CHARITY REGKSTRATION NUMBER NIC 101840 O'HARA SHEARER CHARTERED ACCOUNTANTS AND STATUTORY AUDITORS 547 FALLS ROAD BELFAST BTII 9AB
FAMILIES BEYOND CONFLICT FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024 CONTENTS Page Officers and other infom]ation Report of the Independent Accountants to the Trustees, Accounting Policies Statement of Financial Activities (incorporating the income and expenditure account) Balance Sheet Notes to the Financial Statements 8-13
FAMILIES BEYOND CONFLICT FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024 OFFICERS AND OTHER INFORMATION Trustees Anthony Clarke Caroline Moffett Sharon Bailey Cartherine Bickerstaff Winifred McCoDnell Nicholas Magee Registered Office WMC 260 Cambrai Street Belfast BT13 3JH Accountants O'Hara Shearer Chartered Accountants & Statutory Auditors 547 Falls Road Belfast, B Tl 19AB Bankers Danske Bank Doneoall Square West Belfast BTI 6JS Charity Registration Number NIC 101840 Page I
FAMILIES BEYOND CONFLI FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF FAMILIES BEYOND CONFLICT ON THE UNAUDITED FINANCIAL STATEMENTS I report on the accounts of Families Beyond Conflict for the year ended 31 March 2024. which are set out on pa(yes 6 and 7. Respective responsibilities of charity trustees and Ihe examiner As the charity's trustees you are responsible for the preparation of the accounts in accordance with the Charities Act (Northern Ireland) 2008. It is my responsibility to: examine the accounts under section 65 of the Charities Act follow the procedures laid down in the general Directions given by the Commission under Section 65(9)(b) of the Charities Act state whether particular matters have come to my attention. Basis of Independent Examiner's report I have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act. My examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It was also included consideration of any unusual items or disclosures in the accounts. and seeking explanatiOT]s from you as charity trustees concerning any such matters. My role is to State whether any material matters have come to my attention giving me cause to believe: That accountincr records were not kept in accordance with section 63 of the Charities That the accounts do not accord with those accounting records That the accounts do not comply with the accounting requirements of the Charlties That there is further infonnation needed for a proper understanding of the accounts to be reached. Independent examiner's statement I have completed my examination and have no concerns in respect of the matters (l ) to (4) listed above and, in connection with following the directions of the Charity Commission for Northern Ireland. I have fou no matters that require drawing to your attention. LAWREIYCE SHEARER F.CA.. Senior Statutory Auditor FORAND ON BEHALF OF O'HARA SHEAREIL Statutory Auditor O'HARA SHEARER CHARTERED ACCOUiYfAYTS AND STATUTORY AUDITORS 547 Falls Road Belf¥t BTI 19AB Dated: 12th June 2025 Page 2
FAMILIES BEYOND CONFLICT FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024 STATEIWIENT OF ACCOUNTING POLICIES Accountino Convention and Basis of Accounting The financial statements have been prepared under the historical cost convention. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard which applies in the UK and Republic of Ireland (FRS 102) (effective l January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102. Income Recognition Income is recognised when the Charity has entitlement to the funds, any perfomiance conditions attached to the item(s) of income have been meL it is probable that the income will be received and the amount can be measured reliably. Interest Receivable Interest on funds held is included when receivable and the amount can be measured reliably; this is normally upon notification of the interest paid or payable by the Bank. Resources Expended All expenditure is accounted for on an accruals basis and is classified under headings that aggregate all costs related to the category. Fundraising costs include the costs of advertising, producing publications, printing and mailing fundraising material, and staff costs in these areas. Costs of charitable activities include direct expenditure incurred through operational activities. Governance costs represent the costs associated with the governance arrangements of the charity which relate to the general running of the charity as opposed to those costs associated with fundraising or charitable activity. Fixed Assets All tangible fixed assets are recorded at cost. Page 3
FAMILIES BEYOND CONFLICT FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024 STATEMENT OF AccouiYfING POLICIES Continued Repairs and Renewals All repairs and renewals are written off as incurred Pension Costs The charity does currently operate a pension scheme. Debtors and Prepayments Trade debtors and other debtors are recognised at the settlement amount due after any discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Creditors and Provisions Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are norn)ally recognised at their settlement amount after allowing for any trade discounts due. Financial Instruments The Charity 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. Foreign Currencies Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the net movement in funds. Page 4
FAMILIES BEYOND CONFLICT FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024 STATEMENT OF ACCOUNTING POLICIES Conlinued Fund Accounting Unrestricted funds are general funds that are available for use at the Trustees, discretion in furtherance of the objectives of the charity- Designated funds are unrestricted funds set aside by the trustees out of unrestricted funds for specific future purposes. Restricted funds are those given for use in a particular area or for specific purposes, the use of which is restricted to that area or purwse. Reserves Policy Unrestricted funds are needed io provide funds which can be applied to specific projects to enable these projects to be undertaken at short notice and to cover the running costs olthe Charity for a limited period, should there be a significant shortfall in projected income. The Directors consider it prudent that unrestricted reserves should be sufficient to avoid the necessity of realising fixed assets held for the Charity's use. Page 5
F.4IIILIES BETr'OP¥D CONFLicr STATENIENT OF FIINAIN Cl.4L.4CTIN'ITIES oratin the Rncnme and ex FOR THE I'EAR ENDED 31ST NIARCH 2024 int(br enditure 8ccount I nre51ri¢t¢d Restricted Endownment TOT.4L TOTAL Funds Funds Fund5 2024 2023 NOTES INCOIWIE AND Ef44DOWNMEP4TS FRONI: Donations and legacies ncome from investments Income from charitable activities Income from other trading aciiviti¢s 1.410 1,410 ,86) 60,98i 60.98i 70.978 TOTAL INCOfvIE AND ENDOWNINIENTS 1.410 611,983 62,393 72,843 EXPENDITLPRE ON: Expenditure on raising funds Expenditure on charitable 2Ctivitl¢S Otl?er expenditure Net (gains}Ilosses on investments 60,973 76.835 TOTAL RESOURCES EXPENDED 60,97i 60.973 76,835 NET Iyk colE1{EXPENDITuRE) 1.410 io 1,420 (3,992) Transf¢rs between funds NET fvIOVELMENT IIN FUNDS 1.410 io 1,420 (3,992) RECONCILIATION OF FUNDS TOTAL FUNDS BROUGHT FORWARD (1.579) 11,579) 2,413 TOTAL FUNDS C.4RRIED FORWARD (169) 1159) 11,579) The Statement of Financial .Actii'ities includes #ll gains aDd 1055es in the year and therefore Statement of Total Reeognised Gains #nd Losse5 has not bttn prepared All of the bove arnonts relate to fontinuing 8ettvities The letompanyillg poli¢its lld the Doles fom p*rtotthese fiDan¢iil stAtemtnts Page 6
FAMILIES BEYOND CONFLICT BALANCE SHEET AS AT 31ST MARCH 2024 2024 2023 NOTES FIXED ASSETS Tangible assets CURRENT ASSETS Debtors and prepayments Cash at bank Cash in hand 10 1,165 (20) 1,145 (286) (20) (306) Creditors: amounts falling due within one year 12 {1,304) (1,273) NET CURRENT ASSETSI(LIABILITIES) (159} (1,579) TOTAL ASSETS LESS CURRENT ASSETSI( LIABILITIES ) (159) (1,579) Creditors: amounts falling due after more than one year NET ASSETSI(LIABILITIES) {159) (1,579) FUNDS: ENDOWNMENT FUNDS UNRESTRJCTED INCOME FUNDS 14 (169) (1,579) RESTRICTED INCOME FUNDS 15 10 (159) (1,579) These financial statements were approved by the directors on 12th June 2025 and ar ir behalf by: JA PRO HALK CT MANAGER AN NY CLARKE TREASURER DATE 12th June 2025 DATE 12th June 2025 Tbe accompanying aeeounting policies and notes form part of these financi21 statements Page 7
FAIMILIES BEYOND CONFLICT NOTES TO THE FINANCIAL ST.4TEMENTS FOR THE YEAR EINDED 31ST MARCH 2024 I. DONATIONS AND LEGACIES Unrestrieted Restri¢ted Funds Funds Unrestrif ted Restrieted Funds Funds 2024 2023 Donations Legacies 1.410 1.410 1.865 1,865 1.410 1.410 1.865 1.865 2. INCOME FROM INVESTMENTS UnTestricted Restricted Funds Fllnds Unrestrieted Restricted Fund5 Funds 2024 2023 Income frotn UK listed investments Income from cash 3. INCOME FROM CHARITABLE ACTIVITIES Unrestrieted Re51ricted Fund5 Fllrtds Unrestrieted Restrieted Funds Funds 2024 2023 Victtns and Survivors Service Victms and Survivors Service - understtnd clawback payable Victms and Survivors Service- SSF additional funding Community Foundation Nl 60.984 60.984 72,475 72,475 (1,497) {1.497) 60.983 60.983 70.978 70.978 4. INCOME FROM OTHER TRADING AcfiviTIES Unrestricted Restricted Funds Funds Unrestricted Restrieted Funds Funds 2024 2023 Fundraising Page 8
FAI¥IILIES BEYOND CONFLICT NOTES TO THE FINANCIAL ST.4TEIMENTS FOR THE I'EAR ENDED 31ST MARCH 2024 5. EXPEt4IDITURE ON 1141SING FUNDS urestrIcted Restricted Fullds Funds Unrestricted Restricted Funds Funds 2024 2023 Promotional and ndraising costs 6. EXPENDITURE ON CHARITABLE ACTIVITIES Unrestric¢ed Restricted Funds Funds Unrestricted Restricted Funds Funds 2024 2023 Wages and salaries Programme eosts - social support Programme costs - residential, trips and lunches Rent and service charges Rates Light and heat Repairs and otfice tnaintenan¢e Telephonc and internel costs Printing, postage. and stationery Insurance Bank and interest charges Sundry eXpe[S 34.757 11.165 6.273 4.950 149) 168 425 488 1,137 488 183 34.757 11.165 6,273 4.950 (49) 168 425 488 1,137 488 183 32,791 22.532 1,644 5.400 243 331 1,109 976 390 541 164 32,791 22.532 1.644 5,400 243 331 1,109 976 390 541 164 59,985 59.985 76,121 76.121 Support Costs and Governance costs Accountant's remuncration Other profc5sional fees Depreciation 834 154 834 154 714 714 988 714 714 TOTAL EXPENDITURE ON CHARITABLE ACTIVITIES 60.973 60,973 76.835 76,835 Page 9
FAMILIES BEYOND CONFLICT NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024 7. NET (OUTGOING)I INCOMING RESOURCES FOR THE YEAR This is stated after charging/(crediting) 2024 2023 Accountants remuneration Depreciation 834 714 8. SALARY COSTS AND EMOLUMENTS 2024 2023 Total staff costs were as follows: Wages and salaries - key management personnel Wages and salaries - other staff Employer social security costs - key management personnel Employer social security costs - other staff Employer social security costs - Employment Allowance 33,745 31,836 4,413 4,244 (3,401) (3,289) 34,757 32,791 The average monthly number of employees during the year was as follows: 2024 Number 2023 Number No employees had emoluments in excess of £60,000 (20?3: £Nil) Trustees, remuneration and benefits There were no trustees, remuneration or other benefits for the year ended 31 st March 2024. (2023: £Nil) Trustees, Expenses There were no trustees, expenses paid for the year ended 31 st March 2024. (2024: £Nil) Page 10
FAMILIES BEYOND CONFLICT NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024 9. TANGIBLE FIXED ASSETS Fixtures & Fittings Computer Equipment Total COST As at 1st April 2023 Additions Disposals As at 31 st March 2024 DEPRECIATION As at 1st April 2023 Charge for year Eliminated on disposal As at 3 1st March 2024 Net book value 2024 Net book value 2023 Pagell
FAlILIEs BEYOND CONFLICT NOTES TO THE FIINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024 10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Debwrs Prepaymenis 11. CASH AT BANK 2024 2023 Dan5ke Bank _ VSS Strategic Support Fund - Main Current Account Danske Bank- VSS - Secondary Current A¢¢ount (2.665) (2,975) 2.689 1,165 1286) 12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Other taxes and social security sts AcLruals and deterred income 122 1,182 109 1,164 13. MOVETrIENT IN FUNDS Opening Balance Incoming Resources Outgoing Resource5 Transfers between funds Net Movement in Funds 2024 2023 UDrestrieted Itteotne Funds (1,579) 1,410 1,410 (1691 (1,579) Restricted Income Funds (60.97)) 10 10 11.579) (60.97J} 1.420 11591 (1,579) Page 12
FAMILIES BEYOND CONFLICT NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024 14. UNRESTRICTED INCOME FUNDS 2024 2023 Balance at 1st April 2023 (1,579) 2,413 Incoming resources for the year Resources expended for the year Transfers between funds 1,410 1,865 (5,857) Balance at 31 st March 2024 (169) (1,579) 15. RESTRICTED INCOME FUNDS 2024 2023 Balance at 1st April 2023 Incoming resources for the year Resources expended for the year Transfers between funds 60,983 70,978 (60,973) (76,835) 5,857 Balance at 31 st March 2024 10 16. LEGAL STATUS Families Beyond Conflict is a recognised Charity within the definition of Section 360(3) Income and Corporation Taxes Act 1970 by the Commissioners of the Inland Revenue. Families Beyond Conflict is a Charity registered with The Charity Commission for Northern Ireland Charity Number NIC 101840. Date of Registration 18th March 2015. Page 13